This annual report on Form 10-K contains forward-looking statements within the meaning of the federal securities laws. These include statements about our expectations, beliefs, intentions or strategies for the future, which we indicate by words or phrases such as "anticipate," "expect," "intend," "plan," "will," "we believe," "management believes" and similar language. Except for the historical information contained herein, the matters discussed in this "Management's Discussion and Analysis of Financial Condition and Results of Operations," and elsewhere in this current report on Form 10-K are forward-looking statements that involve risks and uncertainties. The factors listed in the section captioned "Risk Factors," as well as any cautionary language in this current report on Form 10-K, provide examples of risks, uncertainties and events that may cause our actual results to differ materially from those projected. Except as may be required by law, we undertake no obligation to update any forward-looking statement to reflect events after the date of this current report on Form 10-K.

Our audited financial statements are stated in United States Dollars and are prepared in accordance with United States Generally Accepted Accounting Principles.

Results of Operations - Years Ended May 31, 2022 and 2021

The following summary of our results of operations should be read in conjunction with our consolidated financial statements for the years ended May 31, 2022 and 2021, which are included herein.






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Our operating results for the year ended May 31, 2022 and 2021, and the changes between those periods for the respective items are summarized as follows:





                                        For the Year Ended
                                       May 31,       May 31,
                                        2022          2021         Change          %
Operating Expenses
General and administrative expenses   $   1,800     $   1,800     $       -           -
Professional fees                        28,284        27,982           302           1 %
Total Operating Expenses                 30,084        29,782           302           1 %
Other expense                            29,551        53,805       (24,254 )     (45%)
Net Loss                              $ (59,635 )   $ (83,587 )   $  23,952       (29%)




Revenue

We have not generated any revenues for the year ended May 31, 2022 and May 31, 2021.





Operating expense

Operating expenses for year ended May 31, 2022 increased to $30,084 from $29,782 incurred during the year ended May 31, 2021 due to an increase in professional fees..





Other expense

Interest expense for the year ended May 31, 2022 decreased to $29,551 from $53,805 for the year ended May 31, 2021 due to the decrease in note discount amortization as some of the note discount have been fully amortized during the year ended May 31, 2021.





Net loss

Net loss for the year ended May 31, 2022 decreased to $59,635 from $83,587 for the year ended May 31, 2021 due to the decrease in in other expenses during the year ended May 31, 2022.

Liquidity and Capital Resources





Working Capital



                              May 31,        May 31,
                                2022           2021         Change
Current Assets               $        -     $        -     $       -
Current Liabilities          $  247,770     $  188,135     $  59,635
Working Capital Deficiency   $ (247,770 )   $ (188,135 )   $ (59,635 )




The increase in working capital deficiency during the year ended May 31, 2022
was primarily a result of an increase of accrued interest and amount due to
related party.




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Cash Flows



                                            For the Year Ended
                                           May 31,       May 31,
                                            2022          2021

Cash Flows used in Operating Activities $ (29,858 ) $ (30,332 ) Cash Flows used in Investing Activities

           -          (400 )

Cash Flows from Financing Activities 29,858 30,732 Net Change in Cash and Cash Equivalents $ - $ -

Cash Flow from Operating Activities

During the year ended May 31, 2022, our company used $29,858 in cash from operating activities, compared to $30,332 cash used in operating activities during the year ended May 31, 2021.

The cash used from operating activities for the year ended May 31, 2022 was attributed to a net loss of $59,635, decreased by an increase in net changes in operating assets and liabilities of $29,777.

The cash used from operating activities for the year ended May 31, 2021 was attributed to a net loss of $83,587, decreased by non-cash expense of $27,072 for amortization of debt discount and an increase in net changes in operating assets and liabilities of $26,523.

Cash Flow from Investing Activities

During the year ended May 31, 2022, our Company did not use any cash in investing activities. During the year ended May 31, 2021, our company spent $400 on website development.

Cash Flow from Financing Activities

During the year ended May 31, 2022, our company received $29,858 compared to $30,732 provided by financing activities during the year ended May 31, 2021.

During the year ended May 31, 2022, our company received proceed of $29,858 from the Company's director to pay operating expenses.

During the year ended May 31, 2021, our company received proceed from issuance of convertible notes of $26,732 to pay the operating expenses and $4,000 from the Company's director to pay operating expenses.

Liquidity and Capital Resources

Our cash balance at May 31, 2022 was $NIL with $247,770 in outstanding current liabilities, consisting of convertible notes of $129,402, accrued interest of $80,609, due to related party of $4,000 and accounts payable and accrued liabilities of $3,901. We estimate total expenditures over the next 12 months are expected to be approximately $30,000.





Contractual Obligations

As a "smaller reporting company", we are not required to provide tabular disclosure obligations.

Off-Balance Sheet Arrangements

We have no off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that is material to stockholders.






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Critical Accounting Policies

The preparation of financial statements in accounting principles generally accepted in the United States of America 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. A change in managements' estimates or assumptions could have a material impact on our financial condition and results of operations during the period in which such changes occurred. Actual results could differ from those estimates. Our financial statements reflect all adjustments that management believes are necessary for the fair presentation of their financial condition and results of operations for the periods presented.

Recent Accounting Pronouncements

Management has considered all recent accounting pronouncements issued since the last audit of our financial statements. The Company's management believes that these recent pronouncements will not have a material effect on our company's financial statements.

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