Financial Analysis

NOTE 10 COMMITMENTS AND CONTINGENCIES Consulting Agreements with Individuals The Company has entered into a Consulting Agreement with the Companys previous Chief Executive Officer. The Consulting Agreement provides for monthly compensation of $15,000 through July 30, 2027. (See Note 3 - Accrued Consulting Fees). As of February 28, 2025, the Companys Chief Executive Officer and the wife of the Companys Chief Executive Officer forgave the accrued consulting fees balance due to them in the amount of $ 1,154,017 . Due to the fact that they were shareholders, the forgiven balance was credited to additional paid in capital. …

CommitmentsAndContingenciesDisclosureTextBlock · excerpt; the full note is in the filing

NOTE 6 NOTES PAYABLE Notes payable consisted of the following: Schedule of notes payable May 31, 2026 May 31, 2025 Notes payable to an entity, non-interest bearing, due on demand, unsecured $ 7,500 $ 54,079 Note payable to an individual, due on May 22, 2015, extinguished on June 1, 2025 (B) 25,000 Note payable to an entity, non-interest bearing, due on February 1, 2016, extinguished on June 1, 2025 (D) 50,000 Note payable to a family trust, stated interest of $2,500, due on October 31, 2015, extinguished on June 1, 2025 (E) 7,000 Note payable to a corporation, stated interest of $5,000, due on October 21, 2015, extinguished on June 1, 2025 (G) 50,000 Note payable to a corporation, stated interest of $5,000, due on November 6, 2015, extinguished on June 1, 2025 (H) 50,000 Note payable to an individual, due on December 20, 2015, 24% default rate from January 20, 2016, extinguished on June 1, 2025 (I) 25,000 Convertible note payable to an entity, interest at 12%, due on December 29, 2016, extinguished on June 1, 2025 (M) 40,000 Note payable to a family trust, interest at 10%, due on November 30, 2016, extinguished on June 1, 2025 (P) 25,000 Convertible note payable to an individual, interest at 10%, extinguished on June 1, 2025 (V) 46,890 Convertible note payable to an individual, interest at 8%, extinguished on June 1, 2025 (W) 29,000 Convertible note payable to an individual, interest at 8%, extinguished on June 1, 2025 (X) 21,500 Convertible note payable to an entity, interes …

DebtDisclosureTextBlock · excerpt; the full note is in the filing

k. Recent Accounting Pronouncements We have reviewed accounting pronouncements issued and have adopted any that are applicable to the Company. We have determined that none had a material impact on our financial position, results of operations, or cash flows for the years ended May 31, 2026 and 2025. Certain other accounting pronouncements have been issued by the FASB and other standard setting organizations which are not yet effective and therefore have not yet been adopted by the Company. The impact on the Companys financial position and results of operations from adoption of these standards is not expected to be material. …

NewAccountingPronouncementsPolicyPolicyTextBlock · excerpt; the full note is in the filing

NOTE 7 NOTES PAYABLE RELATED PARTIES Notes payable related parties consisted of the following: Schedule of notes payable related parties May 31, 2026 May 31, 2025 Note payable to Company law firm (and owner of 2,500 shares of common stock since August 16, 2018), non-interest bearing, due on demand, unsecured $ $ 2,073 Notes payable to The OZ Corporation (owner of 2,500 shares of common stock since August 16, 2018), non-interest bearing, due on demand, unsecured 69,250 Note payable to the Chief Executive Officer, non-interest bearing, due on demand, unsecured 15,492 Note payable to the wife of the Chief Executive Officer as part of the 25% acquisition of Simply Whim, interest at 12%, due on September 20, 2023, unsecured (See Note 10) 2,362,500 2,000,000 Note payable to the mother of the Chief Executive Officer, interest at 12%, due on demand, unsecured (converted from accrued consulting fees, See Note 3) 131,300 2,000,000 Note payable to the owner-member of GetGolf LLC, interest at 5%, due on June 9, 2026 25,000 2,000,000 Total Notes Payable 2,518,800 2,086,815 Less: Current Portion (2,518,800 ) (2,086,815 ) Long-Term Notes Payable $ $ …

RelatedPartyTransactionsDisclosureTextBlock · excerpt; the full note is in the filing

NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES This summary of significant accounting policies of the Company is presented to assist in understanding the Companys financial statements. The financial statements and notes are representations of the Companys management who are responsible for their integrity and objectivity. These accounting policies conform to accounting principles generally accepted in the United States of America and have been consistently applied in the preparation of the financial statements. The following policies are considered to be significant: a. Principles of Consolidation The consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States and include the Company and its wholly owned subsidiary. All inter-company accounts and transactions have been eliminated. b. Accounting Method The Company recognizes income and expenses based on the accrual method of accounting. The Company has elected a May 31 year-end. c. Use of Estimates in the Preparation of Financial Statements The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ f …

SignificantAccountingPoliciesTextBlock · excerpt; the full note is in the filing

NOTE 9 EQUITY TRANSACTIONS Effective June 5, 2025, the Company effectuated a 1 share for 1,000 shares reverse stock split which reduced the issued and outstanding shares of common stock from 4,212,497,884 shares to 4,214,763 shares. The accompanying financial statements have been retroactively adjusted to reflect this reverse stock split. On September 27, 2024, we entered into a Standby Equity Financing Agreement (SECA) with Mac Rab, LLC. Pursuant to the SECA said shareholder has committed to purchase up to $1.25 million of our common stock. The per share purchase price for the shares that we may sell under the SECA will fluctuate based on the price of our common stock and will be equal to 80% of the average of the two (2) lowest volume weighted average prices of the Companys Common Stock on OTC Pink during the five (5) Trading Days immediately following the Clearing Date. Depending on market liquidity at the time, sales of such shares may cause the trading price of our common stock to fall. During the year ended May 31, 2025, the Company issued an aggregate of 213,030 shares (as adjusted for the June 5, 2025 reverse stock split) of common stock pursuant to the Standby Equity Agreement for net proceeds of $ 8,598 . During the year ended May 31, 2025, the Company issued an aggregate of 673,937 shares (as adjusted for the June 5, 2025 reverse stock split) of common stock for the conversion of notes payable and accrued interest in the aggregate amount of $ 66,068 . During the ye …

StockholdersEquityNoteDisclosureTextBlock · excerpt; the full note is in the filing

NOTE 13 SUBSEQUENT EVENTS Subsequent to May 31, 2026, the Company issued 536,248,043 shares of common stock for the conversion of notes payable and accrued interest. The Company has evaluated subsequent events from the balance sheet date through the date the financial statements were issued and determined there are no additional material events requiring disclosure. …

SubsequentEventsTextBlock · excerpt; the full note is in the filing

NOTE 8 COMMITMENTS AND CONTINGENCIES Consulting Agreements with Individuals The Company has entered into a Consulting Agreement with the Companys previous Chief Executive Officer. The Consulting Agreement provides for monthly compensation of $15,000 through July 30, 2027. (See Note 3 - Accrued Consulting Fees). As of February 28, 2025, the Companys Chief Executive Officer and the wife of the Companys Chief Executive Officer forgave the accrued consulting fees balance due to them in the amount of $ 1,154,017 . Due to the fact that they were shareholders, the forgiven balance was credited to additional paid in capital. …

CommitmentsAndContingenciesDisclosureTextBlock · excerpt; the full note is in the filing

NOTE 4 NOTES PAYABLE Notes payable consisted of the following: Schedule of notes payable February 28, 2026 May 31, 2025 Notes payable to an entity, non-interest bearing, due on demand, unsecured $ 7,500 $ 54,079 Note payable to an individual, due on May 22, 2015, extinguished on June 1, 2025 (B) 25,000 Note payable to an entity, non-interest bearing, due on February 1, 2016, extinguished on June 1, 2025 (D) 50,000 Note payable to a family trust, stated interest of $2,500, due on October 31, 2015, extinguished on June 1, 2025 (E) 7,000 Note payable to a corporation, stated interest of $5,000, due on October 21, 2015, extinguished on June 1, 2025 (G) 50,000 Note payable to a corporation, stated interest of $5,000, due on November 6, 2015, extinguished on June 1, 2025 (H) 50,000 Note payable to an individual, due on December 20, 2015, 24% default rate from January 20, 2016, extinguished on June 1, 2025 (I) 25,000 Convertible note payable to an entity, interest at 12%, due on December 29, 2016, extinguished on June 1, 2025 (M) 40,000 Note payable to a family trust, interest at 10%, due on November 30, 2016, extinguished on June 1, 2025 (P) 25,000 Convertible note payable to an individual, interest at 10%, extinguished on June 1, 2025 (V) 46,890 Convertible note payable to an individual, interest at 8%, extinguished on June 1, 2025 (W) 29,000 Convertible note payable to an individual, interest at 8%, extinguished on June 1, 2025 (X) 21,500 Convertible note payable to an entity, in …

DebtDisclosureTextBlock · excerpt; the full note is in the filing

NOTE 5 NOTES PAYABLE RELATED PARTIES Notes payable related parties consisted of the following: Schedule of notes payable related parties February 28, 2026 May 31, 2025 Note payable to Company law firm (and owner of 2,500 shares of common stock since August 16, 2018), non-interest bearing, due on demand, unsecured $ $ 2,073 Notes payable to The OZ Corporation (owner of 2,500 shares of common stock since August 16, 2018), non-interest bearing, due on demand, unsecured 69,250 Note payable to the Chief Executive Officer, non-interest bearing, due on demand, unsecured 15,492 Note payable to the wife of the Chief Executive Officer as part of the 25% acquisition of Simply Whim, interest at 12%, due on September 20, 2023, unsecured (See Note 10) 2,395,000 2,000,000 Note payable to the mother of the Chief Executive Officer, interest at 12%, due on demand, unsecured (converted from accrued consulting fees, See Note 3) 131,300 2,000,000 Note payable to the owner-member of GetGolf LLC, interest at 5%, due on June 9, 2026 20,000 2,000,000 Total Notes Payable 2,546,300 2,086,815 Less: Current Portion (2,546,300 ) (2,086,815 ) Long-Term Notes Payable $ $ …

RelatedPartyTransactionsDisclosureTextBlock · excerpt; the full note is in the filing

NOTE 7 EQUITY TRANSACTIONS On September 27, 2024, we entered into a Standby Equity Financing Agreement (SECA) with Mac Rab, LLC. Pursuant to the SECA said shareholder has committed to purchase up to $1.25 million of our common stock. The per share purchase price for the shares that we may sell under the SECA will fluctuate based on the price of our common stock and will be equal to 80% of the average of the two (2) lowest volume weighted average prices of the Companys Common Stock on OTC Pink during the five (5) Trading Days immediately following the Clearing Date. Depending on market liquidity at the time, sales of such shares may cause the trading price of our common stock to fall. During the year ended May 31, 2025, the Company issued an aggregate of 213,030 shares (as adjusted for the June 5, 2025 reverse stock split) of common stock pursuant to the Standby Equity Agreement for net proceeds of $ 8,598 . During the year ended May 31, 2025, the Company issued an aggregate of 673,937 shares (as adjusted for the June 5, 2025 reverse stock split) of common stock for the conversion of notes payable and accrued interest in the aggregate amount of $ 66,068 . During the nine months ended February 28, 2026, the Company issued a net 1,125,568 shares ( 1,221,501 issued less 95,933 cancelled) of common stock pursuant to the Standby Equity Agreement. During the nine months ended February 28, 2026, the Company issued an aggregate of 5,102,133 shares of common stock for the conversion of …

StockholdersEquityNoteDisclosureTextBlock · excerpt; the full note is in the filing

NOTE 10 SUBSEQUENT EVENTS On August 6, 2025, the Company entered into an asset purchase agreement to acquire Apache Creek Golf Club located in Apache Junction, Arizona for an anticipated purchase price of $2,500,000. Although the option agreement was executed during the reporting period, the transfer of the total consideration did not occur as of the February 28, 2026 balance sheet date. As a result, no purchase price was recognized, and no acquisition-related assets or liabilities have been recorded. The Company expects the consideration to be transferred and the acquisition to be accounted for as a business combination upon the closing of the transaction. The Company has recorded $405,000 as a prepaid investment as part of this agreement. The Company has evaluated subsequent events from the balance sheet date through the date the financial statements were issued and determined there are no additional material events requiring disclosure. …

SubsequentEventsTextBlock · excerpt; the full note is in the filing