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 UNITED
STATES

 SECURITIES
AND EXCHANGE COMMISSION

 Washington,
D.C. 20549

 FORM

 (Mark
One)

 ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 For
the fiscal year ending December 31, 2023

 OR

 TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 For
the transition period from ______________ to ______________

 Commission
File No. 333-266157

 LEVER

 (Exact
name of the small business issuer as specified in its charter)

 delaware

 88-1455444

 (State
 or other jurisdiction of

 incorporation
 or organization)

 (I.R.S.
 Employer

 Identification
 No.)

 Level
11, 9255 W Sunset Blvd, West Hollywood, CA 90069

 (Address
of principal executive offices)

 (800) 309-5983

 (Registrant's
telephone number, including area code)

 Securities
registered pursuant to Section 12(b) of the Act:

 Title
 of each class

 Trading
 Symbol(s)

 Name
 of each exchange on which registered

 Stock, par value $0.0001

 Na

 Na

by check mark if the registrant is a well- known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes No

by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes No

by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange
Act of 1934 during the preceding twelve (12) months (or for such shorter period that the registrant was required to file such reports),
and (2) has been subject to such filing requirements for the past 90 days. Yes No

by check mark whether the registrant has submitted electronically and posted on its corporate Website, if any, every Interactive Data
File required to be submitted and posted pursuant to Rule 405 of Regulation S-T during the preceding twelve (12) months (or for such
shorter period that the registrant was required to submit and post such files). Yes No

by check mark whether the registrant is a large accelerated filer, an accelerated filer, or a non-accelerated filer. See the definition
of "accelerated filer" and "large accelerated filer" in Rule 12b-2 of the Exchange Act. (Check one):

 Large
 accelerated filer

 Accelerated
 filer

 Non-accelerated
 filer

 Smaller
 reporting company

 Emerging
 growth company

 If
an emerging growth company, indicate by a check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.

 If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant
included in the filing reflect the correction of an error to previously issued financial statements.

 Indicate by check mark whether
any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the
registrant's executive o cers during the relevant recovery period pursuant to §240.10D-1(b).

by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act). Yes No

 The
aggregate market value of the voting and non-voting common equity held by non-affiliates, computed by reference to the closing price
as of April 18, 2024, of $0.75 per share, the last business day of the registrant's most recently completed first quarter, was
approximately $ 50,464,966.

 The
number of shares of Common Stock, $0.0001 par value of the registrant outstanding on April 18, 2024, was 67,286,621.

 TABLE
OF CONTENTS

 PART I.

 ITEM

 BUSINESS

 ITEM
 1 A.

 RISK FACTORS

 ITEM
 1 B.

 UNRESOLVED STAFF COMMENTS

 ITEM

 OPERATING LEASES

 ITEM

 LEGAL PROCEEDINGS

 ITEM

 MINE SAFETY DISCLOSURES

 PART II.

 ITEM
 5.

 MARKET FOR REGISTRANT'S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES

 ITEM
 6.

 SELECTED FINANCIAL DATA

 ITEM
 7.

 MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

 ITEM
 7A.

 QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

 ITEM
 8.

 FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

 ITEM
 9.

 CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE

 ITEM
 9A.

 CONTROLS AND PROCEDURES

 ITEM
 9B.

 OTHER INFORMATION

 PART III.

 ITEM
 10.

 DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE

 ITEM
 11.

 EXECUTIVE COMPENSATION

 ITEM
 12.

 SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS

 ITEM
 13.

 CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE

 ITEM
 14.

 PRINCIPAL ACCOUNTANT FEES AND SERVICES

 PART IV.

 ITEM
 15.

 FINANCIAL STATEMENT SCHEDULES

 ITEM
 16.

 EXHIBITS

 SIGNATURES

 FORWARD-LOOKING
STATEMENTS

 This
Annual Report on Form 10-K ("Form 10-K") contains "forward-looking statements" within the meaning of the Private
Securities Litigation Reform Act of 1995. All statements other than statements of historical fact are "forward-looking statements"
for purposes of federal and state securities laws, including, but not limited to, any projections of earnings, revenue, or other financial
items; any statements of the plans, strategies, and objectives of management for future operations; any statements concerning proposed
new products or developments; any statements regarding future economic conditions or performance; any statements of belief; and any statements
of assumptions underlying any of the foregoing. Although we believe the expectations reflected in our forward-looking statements are
reasonable, actual results could differ materially from those projected or assumed in any of our forward-looking statements. Our future
financial condition, operations results, and any forward-looking statements are subject to change and inherent risks and uncertainties.

 Forward-looking
statements may include the words "may," "could," "will," "estimate," "intend,"
"continue," "believe," "expect," "desire," "goal," "should,"
"objective," "seek," "plan," "strive" or "anticipate," as well as variations
of such words or similar expressions, or the negatives of these words. These forward-looking statements present our estimates and assumptions
only as of the date of this Form 10-K. Except for our ongoing obligation to disclose material information as required by federal securities
laws, we do not intend and undertake no obligation to update any forward-looking statement. We caution readers not to place undue reliance
on any such forward-looking statements. Should one or more of these risks or uncertainties materialize or underlying assumptions prove
incorrect, actual outcomes will likely vary materially from those indicated.

 PART
I

 ITEM
 1.

 BUSINESS

 Lever
Global Corporation (the "Company," "we," "our," or "us") was incorporated under the laws
of the State of Delaware on March 24, 2022. We are a fintech-driven consumer liabilities and debt management company. Our mission is
to empower subscribers to use our App to become financially independent by managing all their liabilities and debt obligations in one
place. Mr. McKendrick is the Company's Founder, CEO, and Director and has started several fintech companies focusing on credit
and debt management for consumers and businesses since 2015. The Company has a wholly owned subsidiary, Lever Technology, Inc. ("Lever
Technology"), a California corporation. There are no operating activities for Lever Technology.

 On
July 25, 2023, the Company filed form 8-A12G to register these securities under Section 12(g) of the Securities Exchange Act of 1934
to provide greater transparency in financial statements so investors can make informed decisions before investing.

 The
Company had a soft launch of the App in the third quarter of fiscal 2022 on the iOS App Store. The App allows subscribers to analyze
their existing student loans and recommend programs the US Department of Education offers after processing the initial assessment
and enrollments into these programs. The App provides a list of qualified federal programs based on users' W2. The subscribers
can digitally enroll in these programs by uploading or self-declaring their W-2, wage, or tax statements through the App. If
subscribers are accepted for a federal program, the App manages their annual certifications for a monthly subscription fee. The
average life of a loan is twenty-one years. The Company has partnered with Array US, Inc. to give subscribers personalized credit
and financial data through the App, allowing them to understand their borrowing capacity better. The subscribers can also use the
information to manage their credit scores.

 In
the fourth quarter of fiscal 2022, the Company added a round-up option, allowing subscribers to link their bank account and student loan
to the App and select to pay a few cents per transaction towards the principal of their student loan. The App will have a feature showing
the subscriber how the extra payments towards the loan will result in interest savings and reduce the loan term.

 In
fiscal 2023, the Company offered its subscribers the tools in the App to directly negotiate and refinance their outstanding credit card
and auto loans with their lenders. The Company plans to connect several credit card companies and auto loan providers to the App through
API. It will also provide more ways to save, spend, and invest through development, acquisition, and key hires across these technologies.
The Company also plans to launch the App officially in the App Store and Play Store in fiscal 2023. There is no assurance that the Company
will be successful in its plans.

 We
are a development stage entity devoting all of its efforts to substantially establishing our flagship product, the Lever App ("App").
The App's official launch is expected in the second quarter of fiscal 2024. The Company had a soft launch of the App in the third
quarter of fiscal 2022. There was no revenue for the fiscal year ending December 31, 2023, and 2022. Congress recently passed a law preventing
further extensions of the payment pause. Student loan interest will resume starting September 1, 2023, and payments will be due in October
2023. We expect to resume subscription in fiscal 2024 once we officially launch the App.

 The
App allows everyday people to directly negotiate, enroll, repay, and settle student loans for the US market without the complexity and
confusion of the fine print. The App helps subscribers with debt management - negotiation, repayment, and settlement. We are committed
to providing our subscribers with impartial guidance in their journey toward financial independence. The App will be available on the
Play Store (Android) and App Store (iOS) under Lever App (the "App") as its brand name for a subscription-based fee billed
monthly or annually.

 The
App will help the subscriber manage and resolve liabilities such as credit cards, student loans, and other types of consumer debts through
continued education and recommendations on how and when to refinance the student loan with the Department of Education, federal student
loan prequalification and enrollment, access credit scores, and other features that enable subscribers to manage their debt obligations
smartly, intuitively, and cost-effectively. The Company initially intends to target student debt holders in the United States as its
primary customer base. The Company believes that manually managing liabilities is complex and time-consuming, and it involves actively
monitoring personal finances, estimating payments, negotiating with lenders, and finding the proper federal and state grants and loan
arrangements. Maintaining and monitoring these loan terms with annual renewals that can last up to twenty-one (21) years on average
isn't easy.

 The
Company believes the student loan borrower will benefit from the App. Our Application Program Interface (APIs) and artificial intelligence
(AI) driven programming connect them to the right and relevant federal loan programs with the most favorable terms – qualifying
amount and rate, enrolling, and saving with a few clicks. The Lever App further informs the subscribers when and how to refinance their
student loans.

 Based
on the subscribers' inputs, the Lever App provides visual guidelines on how the subscribers' budget and spending suit their current
and future liabilities, including their student loan repayments. It also provides a smarter way to repay their debts through
features like payment round-ups and extra repayment recommendations, helping subscribers pay off their liabilities smarter without
affecting their spending habits.

 The
Lever App provides subscribers instant matches through Student Aid, the largest provider of financial aid for college in the United States,
and other Federal student aid programs. The subscriber can access the complex world of student debt management in an easy four-step process
through the Lever App, which includes:

 Basic
 subscriber information per KYC requirements,

 The
 subscriber links one or multiple loans in real-time, also known as Enrollment,

 The
 software matches with up to three (3) options to manage loans (deferment or forbearance reduced payments, etc.) and

 The
 subscriber picks the best option to connect to the best United States Government aid program to complete the application.

 Once
subscribers sync their respective liabilities and loans with the Lever App, the software automates with a data-driven algorithm to match
users with better ways to repay debts, such as providing automation for snowball or avalanche plans and extra repayment recommendations
for managing liabilities. The App also includes credit score insights and payment round-up technology using open banking protocols that
help and recommend that loan borrowers contribute micro amounts towards their loan principal, saving on years of interest and reaching
financial independence faster and better with the App.

 Business
Strategy

 Our
experienced Management and in-house software development team have carefully designed various B2C solutions to meet the
needs of consumers in the United States and globally. We intend to grow our core business, increase market share, and improve profitability
principally by deploying the following growth strategies:

 Completed
 version 1 of the App in the third quarter of fiscal 2022 with the soft launch and launch the App officially to the public in the
 second quarter of fiscal 2024;

 Ramp
 up subscriber acquisition through our digital and traditional marketing strategies;

 Continue
 to enhance and promote our core proprietary liabilities and debt management app and introduce other innovative repayments, finance,
 and spending features for United States consumers;

 Future
 growth will depend on the timely development and successful distribution of the Lever App by signing enterprise and employer deals
 in the United States;

 Increase
 our software development capabilities to develop disruptive and next-generation machine learning and artificial intelligence-driven
 technologies to grow and retain subscriber base;

 Grow
 subscriber base through accretive acquisitions, opportunistic investments, and beneficial partnerships; and;

 Recognize
 and enter high-growth markets to expand our services to meet the demand for other financial solutions, including but not limited
 to auto-save and auto loan repayment from day-to-day debit card usage and investments such as IRAs and 401Ks.

 The
U.S. Department of Education confirmed the resumption of interest on student loans from September 1, 2023, and repayments resuming
October 1, 2023. Student loans represent a significant financial commitment for millions of individuals, often serving as the
primary means to fund higher education. These federal or private loans accrue interest over time, increasing the total amount
borrowers owe. The resumption of student loan payments, especially after periods of forbearance or deferment, can bring about
additional costs. The Company is poised to support millions of students and graduates. The impending resumption of student loan
interest, set to impact approximately 43 million (1) Americans, marks a pivotal moment in the financial landscape. Lever
has been proactive in anticipation of announcing a strategic equity raise in Q2 2024. This initiative aims to bolster the
company's resources, allowing for expansion into new markets, enhancing user experience, and integrating advanced credit
intelligence features. Over the past nine months, the Company has undergone significant business and tech developments, from
streamlining its UX/UI to introducing a simplified identification system, ensuring users can easily navigate their loan
management.

 We
expect our customer acquisition cost (CAC) to be around $30 per user. With each user subscription priced at $79.99 annually, the
Company anticipates a consistent revenue stream for an average of 10 years, translating to roughly 120 payments over 10 years of
users' annual subscription. This results in a substantial lifetime value per customer. However, with the introduction of iOS
14, there are anticipated challenges in data-driven marketing, leading to a projected % increase in CAC by 30%. This shift is
primarily attributed to the enhanced privacy features of iOS monthly14, which could potentially increase the costs of targeted
advertising. However, we remain committed to our growth strategy and future price increases. The Company has earmarked a
budget of approximately $150,000 monthly for marketing and sales initiatives. With this investment, Lever aims to onboard around
5,000 new user subscriptions each month, ensuring a steady influx of customers and maintaining a robust growth
trajectory.

 Marketing
and Sales

 The
Company aims to be flexible and responsive to its sales and marketing strategies to provide an omnichannel customer experience. Therefore,
we primarily focus on different subscriber acquisition channels to expand our paid customer base. The Company is actively integrating
digital and traditional marketing channels effectively, as we believe these are scalable channels and that one-size-fits most customers
no longer work. Our marketing strategy identifies and targets student borrowers who are high-value/high-potential subscribers. We have
found that these customers are often more receptive to a digital marketing strategy that includes SEO marketing, an intuitive website
experience, targeted emails/ content, educational blogs, and active social media engagement involving celebrities and influencers. For
traditional marketing, such as conferences, trade shows, expos, media events, and direct meetings, the senior Management person provides
presentations, gives media interviews, and engages potential subscribers at events.

 We
have designed our marketing and sales strategies to drive prospective subscribers to the Play Store and App Store, where they can download
our App.

 The
Company has proactively established partnerships with leading student loan advisors, selectively targeting areas with a dense population
of graduates in key states. Our marketing efforts have secured access to over 400,000 recent graduates across key states, including California,
Texas, and Washington. The tech-savvy graduate pool in California has proven to be an excellent match for the capabilities of our App.
Texas offers a promising landscape for our market expansion due to its large student community and strong economic climate. In Washington,
the supportive regulatory framework and emphasis on educational finance among the student community align with our services.

 In
San Antonio, our marketing strategies are designed to leverage the substantial number of student loan borrowers, as demonstrated by the
164,000 loan forgiveness applicants. We intend to establish collaborative efforts with the University of Texas at San Antonio (UTSA)
and San Antonio College to conduct the App workshops to enhance financial literacy and support effective debt management.

 In
California, where student debt volume is among the nation's highest, our strategy involves engaging with premier educational institutions,
including UC Berkeley, UCLA, and Stanford. We aim to showcase the App's utility and tap into the region's influential financial
leaders to extend our influence.

 In
Washington, D.C., the hub of the highest average student loan debt, our approach includes aligning with educational institutions and
policymakers. Our focus is on hosting webinars and strategic sessions that position the App as an essential resource for managing the
intricacies of student debt.

 The
App's official launch is expected in the second quarter of fiscal 2024. The Company intends to use traditional marketing strategies
such as billboard signage, digital TV ads, creating video-on-demand advertising, and attending events at schools, colleges, and university
campuses after the App's official launch. Currently, the Company uses only online marketing, mainly social media campaigns, including
engagement of celebrities and influencers and educational and other incentives-based posts on social media, to drive online traffic to
its websites or directly to the App Store.

 The
Company implements an effective marketing funnel. We map out our subscribers' journey from where they are led and then
tailor strategies to encourage them to move through this funnel.

 We
also utilize many indirect channels where a network of industry professionals introduce and refer affiliates as third parties and
promote our services in exchange for performance-based compensation. In most cases, affiliates carry out the lead generation
function, while the Company's staff provides subscribers and technical support to subscribers.

 Our team takes most of the marketing and branding initiatives in-house. However, the company may hire outside marketing and branding consultants
and advertising firms from time to time.

 The
Company, at its core, is dedicated to addressing the complexities of student loan management in the U.S., a challenge faced by
millions. Our marketing strategy to concentrate on San Antonio, California, and Washington stems from the unique financial
landscapes of these regions. San Antonio's many loan forgiveness applicants, California's immense combined student debt,
and Washington, D.C.'s distinction of the nation's highest average student debt highlight the acute need for our
solutions in these areas. For Q2 2024, the Company anticipates a surge in user engagement, especially with the equity capital raise and the
resumption of student loan interests. With its close-knit community, San Antonio is expected to see a rapid word-of-mouth
spread, while California, given its vast student population, might witness the highest user acquisition. Washington, D.C., with its
policy-driven environment, will likely see a steady increase in users seeking informed loan management solutions.

 Moving
into Q2 2024, the Company foresees a consolidation phase. The initial buzz from the Q4 campaigns would mature into stable user engagement.
With its tech-savvy population, California might lead in-app interactions and feature utilization. San Antonio and Washington
D.C. are expected to grow consistently, with more users transitioning from awareness to active usage.

 By
Q2 2024, the Company aims to have a robust user base in all three regions. The focus would shift from acquisition to retention, emphasizing
user feedback and app enhancements. The Company expects San Antonio to have the highest retention rates, California to show increased
referrals, and Washington, D.C., to provide valuable policy advocacy and partnership insights.

 Beyond
these quarters, our vision is to solidify its position in these states while using the insights and successes from these regions as a
blueprint for expansion into other potential markets across the U.S. The ultimate goal is to make the Company synonymous with student
loan management, offering tailored solutions for every American student and graduate.

 Industry
and Competitive Analysis

 A
student loan is money the federal government and private institutions lend students or parents to finance post-secondary education.
Most students with bachelor's degrees finance their education with one or more student loans. Student loans are the largest
source of debt in the United States after mortgages. Student loans do not require the borrower to provide collateral, such as a house
or a car, to guarantee the loan. The interest payment on the student loan is tax-deductible up to a maximum of $2,500. However, student
loans are usually disbursed directly to the educational institution's financial aid office. The loans can only cover
tuition, college fees, room and board, living expenses while at college, and books. In most cases, bankruptcy laws do not allow the discharge
of student loans under bankruptcy.

 Public
and Private Student Debt

 43.4
million student loan borrowers in the United States owe a collective nearly $1.75 trillion in federal and private student loan debt
as of April 2022, according to the Federal Reserve Bank of St. Louis (1). According to a July 2021 report by MeasureOne (2),
an academic data firm — about 92% of student debt is owned by the US Department of Education, referred to as public student
debt. The balance of student debt, referred to as Private Student Loans, makes up 7.89% of the total outstanding US student loans,
equal to $131.10 billion.

 Average
Student Loans

 The
average student debt is estimated to be $28,950 and $71,000 for graduate and postgraduate students, respectively. According to NerdWallet's 2020 household debt study, the average US household
with student debt owes $57,520.

 Parent
PLUS loans (3) are direct federal loans parents can use to pay for their dependent child's education. According to federal
loan data, the average outstanding parent PLUS loan debt is $28,778. Total parent PLUS debt: $104.8 billion distributed among 3.7 million
parent PLUS borrowers.

 Status
of Student Loan Repayment (4)

 The
government offered student loan relief in 2020, which caused forbearance spikes and data suspension from federal agencies. There are
6.42 million federal loan borrowers in school, 1.17 million federal borrowers in the grace period, 460,000 federal loan borrowers in
repayment, 3.05 million in deferment, and 26.78 million federal loan borrowers with loans in forbearance.

 Borrowers
can also postpone private student loan payments via deferment or forbearance, but interest always accrues regardless of whether the borrower
makes payments. If public student loan borrowers can't make payments, they can postpone them through deferment or forbearance.
Interest typically accrues during these periods, but borrowers with subsidized loans don't owe the interest that accrues during
deferment.

 The
US Government paused federal student loan repayments and interest during the pandemic throughout 2021 and extended it into the fall of
2022. Despite the freeze, student loan balances still increased as newer loans entered repayment despite no current payment due on most
loans.

 (1)
 Federal Reserve Bank of St. Louis. Student Loans Owned and Securitized.

 (2)
 MeasureOne. Academic Lending Study December 15, 2021.

 (3)
 StudentAid.gov. Federal Student Loan Portfolio by Loan Type.

 (4)
 Federal Student Aid, Portfolio by Loan Status December 2021.

 Status
of Student Loan Default (5)

 Student
loan default occurs after a missed payment period that is approximately 270 days (or nine months) past due. Private student loans
typically default after three missed payments (normally three months). Still, according to the lender's terms and conditions,
it can happen after one missed payment. Around 9.7% of student loan borrowers default after entering repayment within a couple of
years.

 Student
Loan Forgiveness Options

 The
US Government provides several student loan forgiveness options and plans, including but not limited to:

 Public
 Service Loan Forgiveness (PSLF) or PSLF Waiver– forgives the remaining balance on your Direct Loans after making 120 qualifying
 monthly payments under a qualifying repayment plan while working full-time for a qualifying employer.

 Income-driven
 repayment forgiveness – sets your monthly student loan payment at an amount intended to be affordable based on your income
 and family size.

 Borrower
 defense to repayment – if the school misled or engaged in other misconduct in violation of certain state laws, the student
 borrower may be eligible for "borrower defense to loan repayment," to the discharge of some or all of federal student
 loan debt, and

 Free
 Application for Federal Student Aid, known as the FAFSA – is the application for financial aid completed by current and prospective
 college students in the United States to determine their eligibility for student financial aid.

 We
believe the personal debt management industry is highly fragmented and diversified, with several large and small companies offering various debt management solutions. Our direct and indirect competition includes but is not limited to HR benefits platforms, round-up saving and investing apps, personal finance and credit bureau platforms, personal finance educational tools, and
other personal debt management companies. General financial content providers may also be considered indirect competition. Our target
market is student loan borrowers looking to better their financial future by paying their loans and saving money. We offer a unique solution
catered to student loan management in the most comprehensive and user-friendly way for the borrower and the servicer.

 Our
industry is active in mergers and acquisitions of digital debt management software companies by large and well-capitalized companies
looking for complementary services. For example, in July 2018, LendingTree, Inc. (NASDAQ: TREE) announced today that it had entered into
a definitive agreement to acquire Student Loan Hero, Inc. (6), a personal finance website dedicated to helping student loan
borrowers manage their student debt. In April 2021, Acorns, the Californian investment and savings app, landed its second acquisition
of 2021 with artificial intelligence (AI) start-up Pillar (7).

 (5)
 Federal Student Aid September 2020

 The
personal debt management industry is highly fragmented and diversified, with several large and small companies offering various debt
management solutions. Our direct and indirect competition includes but is not limited to HR benefits platforms, round-up saving and
investing apps, personal finance and credit bureau platforms, personal finance educational tools, and other personal debt management
companies. General financial content providers may also be considered indirect competition. Our target market is student loan borrowers
looking to better their financial future by paying their loans and saving money. We offer a unique solution catered to student loan management
in the most comprehensive and user-friendly way for the borrower and the servicer.

 Our
industry is active in mergers and acquisitions of digital debt management software companies by large and well-capitalized companies
looking for complementary services. For example, in July 2018, LendingTree, Inc. (NASDAQ: TREE) announced today that it had entered into
a definitive agreement to acquire Student Loan Hero, Inc. (6), a personal finance website dedicated to helping student loan
borrowers manage their student debt. In April 2021, Acorns, the Californian investment and savings app, landed its second acquisition
of 2021 with artificial intelligence (AI) start-up Pillar (7).

 According
to the Harvard Kennedy School report (8), the fintech industry deals with the dangers of potential misuse and abuse of consumer
data. This includes but is not limited to the loss of privacy, violation of data security, increasing risks of fraud and scams, unfair
and discriminatory uses of data and data analytics against rules and regulations, uses of data that are non-transparent to both consumers
and regulators; harmful manipulation of consumer behavior; and risks that tech firms entering the financial or financial regulatory space
will lack adequate knowledge, operational effectiveness, and stability.

 The
student loan forgiveness debate has entered the national conversation. White House officials plan to cancel $10,000 in student debt per
borrower after months of internal deliberations over structuring loan forgiveness for tens of millions of Americans. According to
the Committee for a Responsible Federal Budget, a nonpartisan think tank, wiping out $10,000 of debt per borrower could cost roughly $230
billion.

 The
Company firmly believes that the student loan industry will continue to be the fastest-growing source of debt for United States households.
Student loans are now the largest source of unsecured debt in the United States. They have become a financial industry, especially with
its secondary market and student loan asset-backed securities.

 (6)

 PRNewswire, July 2018.

 (7)

 Fintech Futures, April 2021.

 (8)

 M-RCBG Associate Working Paper, Harvard Kennedy School, June 2020.

 According
to the Harvard Kennedy School report (8), the fintech industry deals with the dangers of potential misuse and abuse of
consumer data. This includes but is not limited to the loss of privacy, violation of data security, increasing risks of fraud and
scams, unfair and discriminatory uses of data and data analytics against rules and regulations, uses of data that are
non-transparent to both consumers and regulators; harmful manipulation of consumer behavior; and risks that tech firms entering the
financial or financial regulatory space will lack adequate knowledge, operational effectiveness, and stability.

 The
student loan forgiveness debate has entered the national conversation. After months of internal deliberations over structuring loan forgiveness for tens of millions of Americans, White
House officials plan to cancel $10,000 in student debt per borrower. According
to the Committee for a Responsible Federal Budget, a nonpartisan think tank, wiping out $10,000 of debt per borrower could cost roughly $230
billion.

 The
Company firmly believes that the student loan industry will continue to be the fastest-growing source of debt for United States households.
Student loans are now the largest source of unsecured debt in the United States. They have become a financial industry, especially with
its secondary market and student loan asset-backed securities.

 (6)
 PRNewswire, July 2018.

 (7)
 Fintech Futures, April 2021.

 (8)
 M-RCBG Associate Working Paper, Harvard Kennedy School, June 2020.

 Board
of Directors

 Since
its inception, the Company has appointed Trent McKendrick as its Executive Chairman and Director. It currently has one executive
director.

 Covid-19

 In
March 2020, the World Health Organization declared the outbreak of a novel coronavirus (COVID-19) pandemic throughout the United States.
While the initial outbreak concentrated in China, it spread to several other countries and reported infections globally. Many countries
worldwide, including the United States, implemented significant governmental measures to control the spread of the virus, including temporary
closure of businesses, severe restrictions on travel and the movement of people, and other material limitations on businesses. Even though
the pandemic appears to slow down and is in control, these measures have resulted in work stoppages, absenteeism in the Company's
labor workforce, and other disruptions. The extent to which the coronavirus impacts our operations will depend on future developments.
These developments are highly uncertain. We cannot predict them with confidence, including the duration and severity of the outbreak
and the actions required to contain the coronavirus or treat its impact. In particular, the spread of the coronavirus globally could
adversely impact our operations and workforce, including our marketing and sales activities and ability to raise additional capital,
which could harm our business, financial condition, and operation results.

 Russia-Ukraine
Conflict

 The
geopolitical situation in Eastern Europe intensified on February 24, 2022, with the Russian invasion of Ukraine. The war between the
two countries continues to evolve as military activity continues. The United States and certain European countries have imposed additional
sanctions on Russia and specific individuals. As of the date of this filing, there has been no disruption in our operations.

 Rounding
Error

 Due
to rounding, numbers presented in the financial statements for the period ending December 31, 2023, throughout the report may not add
up precisely to the totals provided, and percentages may not reflect the absolute figures.

 Description
of Company's Securities to be Registered

 Effective
September 19, 2022, the Company incorporated by reference the description of its common stock, par value $0.0001 per share, to be registered
hereunder contained under the heading "Description of Securities" in the Company's Registration Statement on Form S-1/A
(File No. 333-266157), as initially filed with the Securities and Exchange Commission (the "Commission") on September 19,
2022, as subsequently amended (the "Registration Statement"). Since the Registration Statement filing, the Company has made
all required filings pursuant to Section 15(d) and has continued to file all reports voluntarily.

 ITEM
 1A.

 RISK
 FACTORS

 Our
Company is a "smaller reporting company" as defined by Rule 12b-2 of the Exchange Act and is not required to provide the
information required under this Item.

 ITEM
 1B.

 UNRESOLVED
 STAFF COMMENTS

 None.

 ITEM
 2.

 OPERATING
 LEASES

 The
rental expenses were $62,931 and $78,636 for the fiscal year ending December 31, 2023, and 2022. The Company rents its servers, computers,
and data center from an unrelated third party. Under the rent Agreement, the lessor provides furniture, fixtures, and leasehold improvements
at Level 11, 9255 Subset Boulevard, West Hollywood, CA 90069 (Hollywood Office), as discussed in Note 2.

 From
May 2022 to the present, the Company has leased office space in West Hollywood from an unrelated party for a year. The office's
rent is $6,000 per month, which covers general and administrative expenses.

 The
agreement continues month-to-month until the Company or the lessor chooses to terminate the agreement's terms by giving thirty
(30) days' notice. The Company uses the office for software development and technical support. The Company has no long-term obligations
to continue as a tenant in the Hollywood Office.

 ITEM
 3.

 LEGAL
 PROCEEDINGS

 There
is no material pending legal or governmental proceedings other than ordinary routine litigation incidental to the business. The Company
or any of its subsidiaries is a party, or their property is the subject.

 ITEM
 4.

 MINE
 SAFETY DISCLOSURES.

 Not
applicable.

 PART
II

 ITEM
 5.

 MARKET
 FOR REGISTRANT'S COMMON EQUITY, RELATED STOCKHOLDER MATTERS, AND ISSUER PURCHASES OF EQUITY SECURITIES

 SHARES
ELIGIBLE FOR FUTURE SALE

 At
present, we have a public market; we do not believe any selling shareholders offered and sold their shares at a fixed price until
our shares were listed on a national securities exchange or quoted on the OTC Bulletin Board, OTCQX, or OTCQB, or any other stock
exchange, at which time they may be sold at prevailing market prices or in privately negotiated transactions. Future sales of
substantial amounts of our Common Shares in the public market, including Common Shares issued upon the exercise of outstanding
options or warrants, or debt conversion, or the anticipation of these sales, could adversely affect market prices prevailing from
time to time and could impair our ability to raise capital through sales of equity securities.

 Quarterly
Stock Performance:

 Our
common stock is traded on the OTC Bulletin Board under the ticker symbol OTCQB: LVER.

 The
following table presents the high and low sale prices for our common stock for each quarter of the last fiscal year, as reported on the
OTC Bulletin Board:

 Fiscal

 First Quarter

 Second Quarter

 Third Quarter

 Fourth Quarter

 High

 Low

 High

 Low

 High

 Low

 High

 Low

 2023

 -

 -

 -

 -

 -

 -

 $
 0.75

 $
 0.69

 Our
stock commended trading in October 2023.

 Holders

 We
have 67,286,621 Common Shares issued and outstanding held by 85 shareholders of record, calculated as of December 31, 2023, by our Direct
Transfer, LLC., a subsidiary of Issuer Direct Corporation, our Transfer Agent, assuming no exercise of outstanding options or warrants
and no exercise of the underwriters' option. All of the Common Shares sold in this offering will be freely tradable without restriction
immediately following this offering, except that any Common Shares purchased by our affiliates, as that term is defined in Rule 144 under
the Securities Act, may only be sold in compliance with the limitations described below. All remaining Common Shares held by existing
shareholders immediately before this offering will be "restricted securities" as defined in Rule 144. These restricted securities
were issued and sold by us in private transactions and are eligible for public sale only if registered under the Securities Act or if
they qualify for an exemption from registration under the Securities Act, including the exemptions provided by Rule 144 or Rule 701,
summarized below.

 Dividends

 The
Company did not declare any cash dividends for the December 31, 2023, and 2022 fiscal year. Our Board of Directors (s) (currently
constituted by Trent M. McKendrick) does not intend to distribute any cash dividends soon. The Board of Directors
decides the declaration, payment, timing, and amount of future dividends. The dividends will depend upon, among other things, the
results of our operations, cash flows, financial condition, operating and capital requirements, and other factors the Board of
Directors considers relevant. There is no assurance that the Company shall pay any future dividends. If the Company decides to pay
dividends, there is no assurance concerning dividends.

 Sale
of Restricted Securities

 Our
Common Shares sold pursuant to this offering will be registered under the Securities Act and, therefore, freely transferable, except
for our affiliates' shares. Our affiliates will be deemed to own "control" securities not registered for resale under
the registration statement covering this Report. Individuals who may be considered our affiliates after this offering include individuals
who control, are controlled by, or are under common control with us, as those terms generally are interpreted for federal securities
law purposes. These individuals may include some or all of our directors and executive officers. Individuals who are our affiliates are
not permitted to resell their securities unless such securities are separately registered under an effective registration statement under
the Securities Act or an exemption from the registration requirements of the Securities Act is available, such as Rule 144.

 Recent
Sales of Unregistered Securities

 All
of the Company's recent sales of unregistered securities within the past three years reported previously reported as required in
Quarterly Reports on Form 10-Q filed November 14, 2022.

 Rule

 In
general, under Rule 144 as currently in effect, a person (or persons whose shares are aggregated), including an affiliate, who beneficially
owns "restricted securities" (i.e., securities that are not registered by an effective registration statement) of a "reporting
company" may not sell these securities until the person has beneficially owned them for at least six months. Thereafter, affiliates
may not sell within any three months a number of shares above the greater of: (i) 1 percent of the then outstanding shares as shown by
the most recent report or statement published by the issuer; and (ii) the average weekly reported trading volume in such securities during
the four preceding calendar weeks.

 Sales
under Rule 144 by our affiliates will also be subject to restrictions relating to the manner of sale, notice, and the availability of
current public information about us. They may be affected only through unsolicited brokers' transactions.

 Persons
not deemed to be affiliates who have beneficially owned "restricted securities" for at least six months but less than one
year may sell these securities, provided that current public information about the Company is "available," which means that,
on the date of sale, we have been subject to the reporting requirements of the Exchange Act for at least ninety days and are currently
in our Exchange Act filings. After beneficially owning "restricted securities" for one year, our non-affiliates may engage
in unlimited resales of such securities.

received by our affiliates in this offering, upon exercise of stock options, or upon vesting other equity-linked awards may be "control
securities" rather than "restricted securities." "Control securities" are subject to the same volume limitations
as "restricted securities" but are not subject to holding period requirements.

 Rule

 Rule
701 generally allows a shareholder who purchased our Common Shares pursuant to a written compensatory plan or contract and who is not
deemed to have been our affiliate during the immediately preceding ninety days to sell those shares in reliance upon Rule 144, but without
being required to comply with the public information, holding period, volume limitation, or notice provisions of Rule 144. Rule 701 also
permits our affiliates to sell their Rule 701 shares under Rule 144 without complying with the holding period requirements of Rule 144.
However, all holders of Rule 701 shares are required to wait until ninety days after the date of this Report before selling such shares
pursuant to Rule 701 and until the lock-up period described below expires.

 ADMISSION
TO QUOTATION ON THE OTC BULLETIN BOARD AND OTC LINKS

 We
have our common stock quoted on the OTC Bulletin Board and/or OTC Link. If in the future, our securities are not quoted on the OTC
Bulletin Board and/nor OTC Link, a security holder may find it more difficult to dispose of or obtain accurate quotations as to the
market value of our securities. The OTC Bulletin Board differs from national and regional stock exchanges in that it (i) is not
situated in a single location but operates through the communication of bids, offers, and confirmations between broker-dealers, and
(ii) securities admitted to the quotation are offered by one or more Broker-dealers rather than the "specialist" common
to stock exchanges.

 To
qualify for a quotation on the OTC Bulletin Board and/or OTC Link, the Company's equity security required one registered
broker-dealer, known as the market maker, who was willing to list bid or sale quotations and sponsor the company listing. We had an
agreement with Glendale Securities, Inc., a registered broker-dealer, as the market maker, who listed bid or sale
quotations and sponsored the company listing. The Company met the qualifications for trading securities on the OTC Bulletin Board
and/or OTC Link; our securities trades on the OTC Bulletin Board and/or OTC Link until a future time, if at all.

 ITEM
 6.

 SELECTED
 FINANCIAL DATA

 The
Company is a "smaller reporting company" as defined by Rule 12b-2 of the Exchange Act and is not required to provide the
information required under this Item.

 ITEM
 7.

 MANAGEMENT'S
 DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

 This
Annual Report Form 10-K contains forward-looking statements. Our actual results could differ materially from those set forth due to general
economic conditions and changes in the assumptions used in making such forward-looking statements. The following discussion and analysis
of our financial condition and results of operations should be read together with the audited financial statements and accompanying notes
and the other financial information appearing elsewhere in this report. The analysis set forth below is provided pursuant to applicable
Securities and Exchange Commission regulations and is not intended to serve as a basis for projections of future events.

 Lever
Global Corporation (the "Company," "we," "our," or "us") was incorporated under the laws
of the State of Delaware on March 24, 2022. We are a fintech-driven consumer liabilities and debt management company. Our mission is
to empower subscribers to use our App to become financially independent by managing all their liabilities and debt obligations in one
place. Mr. McKendrick is the Company's Founder, CEO, and Director and has started several fintech companies focusing on credit
and debt management for consumers and businesses since 2015. The Company has a wholly owned subsidiary, Lever Technology, Inc. ("Lever
Technology"), a California corporation. There are no operating activities for Lever Technology.

 The
Company had a soft launch of the App in the third quarter of fiscal 2022 on the iOS App Store. Currently, the app allows subscribers
to analyze their existing student loans and recommend programs offered by the US Department of Education after the initial
assessment and to process enrollment into these programs. The App provides a list of qualified federal programs. The subscribers can
digitally enroll in these programs by uploading or self-declaring their W-2, wage, or tax statements through the App. If subscribers
are accepted for a federal program, the App manages their annual certifications for a monthly subscription fee. The average life of
a loan is twenty-one years. The Company has partnered with Array US, Inc. to give subscribers personalized credit and financial data
through the App, allowing them to understand their borrowing capacity better. The subscribers can also use the information to manage
their credit scores.

 In
the fourth quarter of fiscal 2022, the Company added a round-up option, allowing subscribers to link their bank account and student loan
to the App and select to pay a few cents per transaction towards the principal of their student loan. The App will have a feature showing
the subscriber how the extra payments towards the loan will result in interest savings and reduce the loan term.

 In
fiscal 2023, the Company offered its subscribers the tools in the App to directly negotiate and refinance their outstanding credit card
and auto loans with their lenders. The Company plans to connect several credit card companies and auto loan providers to the App through
API. As well as provide more ways to save, spend, and invest through the development, acquisition, and key hires across these technologies.
The Company also plans to officially launch the App in the App Store and Play Store in the fiscal year 2024. There is no assurance that
the Company will be successful in future plans.

 The
App allows everyday people to directly negotiate, enroll, repay, and settle student loans for the US market without the complexity and
confusion of the fine print. The App helps subscribers with debt management - negotiation, repayment, and settlement. We are committed
to providing our subscribers with impartial guidance in their journey toward financial independence. The App will be available on the
Play Store (Android) and App Store (iOS) under Lever App (the "App") as its brand name for a subscription-based fee billed
monthly or annually.

 The
App will help the subscriber directly negotiate debt through continued education and recommendations on how and when to refinance the
student loan, federal student loan prequalification and enrollment, access credit scores, and other features that enable subscribers
to manage their debt obligations smartly, intuitively, and cost-effectively. The Company initially intends to target student debt holders
in the United States as its primary customer base. The Company believes that manually managing debt is complex and time-consuming, which
involves actively monitoring personal finances, estimating payments, negotiating with lenders, and finding the proper federal and state
grants and loan arrangements. Maintaining and monitoring these loan terms with annual renewals that can last up to twenty-one (21) years
on average isn't easy.

 A
student loan default has severe consequences for the borrower as it damages the borrower's credit score, making it difficult to
qualify for future loans. Still, the borrower may also be subject to wage garnishment when the lender automatically takes a portion of
the paycheck to repay the loan. In addition, defaulting on a student loan can lead to the seizure of tax refunds and Social Security
benefits. The Company believes that if borrowers struggle to make student loan payments, it's crucial to act before falling too
far behind. The Lever App allows the borrower to contact the loan servicer to discuss options, including deferment or forbearance. The
Company believes acting through its intuitive technology can help them avoid the devastating consequences of student loan default.

 The
Company believes the student loan borrower will benefit from the App. Our Application Program Interface (APIs) and artificial intelligence
(AI) driven programming connect them to the right and relevant federal loan programs with the most favorable terms – qualifying
amount and rate, enroll and save with a few clicks. The Lever App further informs the subscribers when and how to refinance their student
loans. Based on the subscriber's inputs, the Lever App provides visual guidelines on how the subscriber's budget and spending
suit their student loan repayments.

 The
Lever App provides subscribers instant matches through Student Aid, the largest provider of financial aid for college in the United States,
and other Federal student aid programs. The subscriber can access the complex world of student debt management in an easy four-step process
through the Lever App, which includes:

 Basic
 subscriber information per KYC requirements,

 The
 subscriber links one or multiple loans in real-time, also known as Enrollment,

 The
 software matches with up to three (3) options to manage loans (deferment or forbearance or reduced payments, etc.), and

 The
 subscriber picks the best option to connect to the best United States Government aid program to complete the application.

 Once
subscribers sync their respective loans with the Lever App, the software automates with a data-driven algorithm to match users with qualifying
federal loan programs. The App also provides credit score insights and payment round-up technology using open banking protocols that
help and recommend that loan borrowers contribute micro amounts towards their loan principal, save on years of interest, and reach financial
independence faster and better with the App.

 The
Company expects to continue to earn revenues through a subscription-based model, which will charge monthly recurring fees to subscribers.
The Company is developing and testing the App, which it expects to market and launch in the second quarter of fiscal 2024. The App will
be available on the App Store and PlayStore.

 With
the U.S. Department of Education confirming the resumption of interest on student loans from September 1, 2023, and repayments resuming
October 1, 2023. Student loans represent a significant financial commitment for millions of individuals, often serving as the primary
means to fund higher education. These federal or private loans accrue interest over time, increasing the total amount borrowers owe.
The resumption of student loan payments, especially after periods of forbearance or deferment, can bring about additional costs. The
Company is poised to support millions of students and graduates. The impending resumption of student loan interest, set to impact approximately
43 million (1) Americans, marks a pivotal moment in the financial landscape. Lever has been proactive in anticipation of announcing
a strategic equity raise in Q2 2024. This initiative aims to bolster the company's resources, allowing for expansion into new markets,
enhancing user experience, and integrating advanced credit intelligence features. Over the past nine months, the Company has undergone
significant business and tech developments, from streamlining its UX/UI to introducing a simplified identification system, ensuring users
can easily navigate their loan management.

 We
are a development stage entity devoting all our efforts to substantially establishing our flagship product, the Lever App ("App").
The App's official launch is expected in the second quarter of fiscal 2024. The Company had earned no significant revenues for
the fiscal year ending December 31, 2023, and 2022. The Company did not generate any revenues in the fiscal year ending December 31,
2023. Our independent auditors have raised concerns about our ability to continue as a going concern. We expect the Company to raise
significant additional capital to accomplish its growth plan over the next twelve months. However, there can be no assurance that financing
and/or capital might be available to the Company.

 PLAN
OF OPERATIONS

 The
Company has prepared consolidated financial statements on a going concern basis, which contemplates the realization of assets and the
settlement of liabilities and commitments in the ordinary course of business. The Company had earned no significant revenues for the
fiscal year ending December 31, 2023, and 2022.

 Our
experienced Management and in-house software development team have carefully designed various B2C debt management solutions to meet the
needs of borrowers in the United States and Australia. We intend to grow our core business, increase market share, and improve profitability
principally by deploying the following growth strategies:

 Completed
 the App in the third quarter of fiscal 2022 with the soft launch, and launch the App officially to the public in the second quarter
 of fiscal 2024;

 Ramp
 up subscriber acquisition through our digital and traditional marketing strategies;

 Continue
 to enhance and promote our core proprietary debt management platform and introduce other innovative debt management tools for the
 United States student loan borrowers;

 Future
 growth will depend on the timely development and successful distribution of the Lever App by signing enterprise and employer deals
 in the United States;

 Increase
 our software development capabilities to develop disruptive and next-generation machine learning and artificial intelligence-driven
 technologies to grow and retain subscriber base;

 Grow
 subscriber base through accretive acquisitions, opportunistic investments, and beneficial partnerships; and

 Recognize
 and enter high-growth markets to expand our services to meet the demand for other financial solutions, including but not limited
 to auto-save and auto loan payment from day-to-day debit card usage.

 Financial
Conditions at December 31, 2023, and 2022

 At
December 31, 2023, and 2022, the Company had $7,884 and $315,788 cash to execute its business plan and accumulated a deficit of $4,717,038
and $1,932,194. The Company had a working capital deficit and surplus of $614,025 and $75,299 on December 31, 2022. Lever Holdings provided the working base source
code for the launch of the Company, valued at $758,316, the contributed tangible software.

 The
Company believes it has the necessary funding and in-house capabilities to develop and successfully launch the App. The Company budgets
$500,000 for sales and marketing campaigns in the next twelve months. Should we require additional capital to the extent the Company's
operations are insufficient to fund its capital requirements, the Company may attempt to raise capital through the issuance of equity
or debt. The Company's ability to continue as a going concern may depend on Management's plans' success. The consolidated
financial statements do not include any adjustments relating to the recoverability and classification of assets or the amounts and liabilities
that might be necessary should the Company is unable to continue as a going concern.

 RESULTS
OF OPERATIONS

 Fiscal
Year Ended December 31, 2022

 The
Company did not generate significant revenues for December 31, 2023, and 2022. During the fiscal year ending December 31, 2023, and 2022,
the Company had a net income loss of $2,784,844 and $1,932,194.

 During
the fiscal year ending on December 31, 2023, and 2022, the Company incurred general & administrative costs ("G and A")
of $1,292,843 and $1,189,111. During the fiscal year ending on December 31, 2023, and 2022, the Company incurred sales and marketing
costs of $216,550 and $690,212. The sales & marketing costs mainly included payment to marketing and branding consultants, brand
ambassadors, affiliate marketing, customer promotion events, online marketing on industry websites, press releases, and other public
relations activities. The Company amortization expenses for the fiscal year ended December 31, 2023, and 2022, were $235,740 and $61,266.

 For
the fiscal year ending on December 31, 2023, and 2022, the office's rent payment or membership fee was $62,931 and $78,636, included
in the G and A expenses. From May 16, 2022, and for the fiscal year 2023, the office's monthly rent payment or membership fee would
be $6,000.

 LIQUIDITY
AND CAPITAL RESOURCES

 At
December 31, 2023, and 2022, we had a cash balance of $7,884 and $315,788. The Company had a working capital deficit and surplus of $614,025
and $75,299 on December 31, 2023, and 2022.

 Since
its inception, the Company has sustained losses and negative cash flows from operations. The Management believes that cash on hand may
not be sufficient for the Company to meet working capital and corporate development needs as they become due in the ordinary course of
business for twelve (12) months following December 31, 2022. For fiscal year ending December 31, 2023, and 2022, the Company did not earn
any significant revenues and had an operating loss of $2,784,844 and $1,923,711. The Company continues to experience negative cash flows
from operations and the ongoing requirement for substantial additional capital investment to develop its financial technologies. We expect
to conduct the planned operations for a maximum of twelve months using currently available capital resources. The Management anticipates
raising significant additional capital to accomplish its growth plan over the next twelve (12) months. We do not have any plans or specific
agreements for new funding sources. The Management expects to seek additional funding through private equity or public markets. However,
there can be no assurance about the availability or terms such as financing and capital might be available.

 In
the next twelve months, the Company will continue to invest in sales, marketing, product support, development of technology solutions,
and enhancement of existing technology to serve our customers. We expect capital expenditure to increase to up to $250,000 in the next
twelve months to support the growth, which mainly includes software development, acquisition of complementary software, and purchasing
of computers and servers. In addition, the Company estimates additional expenditure needed to be $500,000, which provides $100,000 and
$400,000 for sales & marketing, and working capital, respectively.

 We do not expect existing cash on hand, cash flows from operations, and access
to funding to be sufficient to fund our operating activities and other cash commitments, such as related party payments and material capital
expenditures. As a result, we need additional funds to achieve a sustainable sales level and working capital where ongoing operations
can be funded out of cash flow from operations. There is no assurance that any additional financing will be available or, if available,
on terms that will be acceptable to us.

 GOING
CONCERN CONSIDERATION

 For
fiscal year ending December 31, 2023, and 2022, the Company did not earn any significant revenues. As of December 31, 2023, and 2022, the
Company accumulated a deficit of $4,717,038 and $1,932,194. Our independent auditors included an explanatory paragraph in their report
on the audited financial statements for Form S-1/A (Amendment 3) filed on September 19, 2022, regarding concerns about our ability to
continue as a going concern. Our financial statements contain additional note disclosures describing the circumstances that led to this
disclosure by our independent auditors. Our financial statements do not include any adjustments related to the recoverability or classification
of asset carrying amounts or the amounts and classifications of liabilities that may result in the Company being unable to continue as
a going concern.

 Critical
Accounting Policies and Significant Judgments and Estimates

 We
have based our management's discussion and analysis of our financial condition and results of operations on our financial statements,
which we have prepared following the U.S. generally accepted accounting principles. In preparing our financial statements, we are required
to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and
liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting periods.
Our actual results could differ from these estimates, and such differences could be material and uncertain in the current economic environment
due to COVID-19.

 In
more detail, we have described significant accounting policies in Note 2 of our Form S-/A (Amendment 3) statements filed with the SEC
on September 19, 2022. We evaluate our critical accounting estimates and judgments required by our policies on an ongoing basis and update
them as appropriate based on changing conditions.

 JOBS
Act Accounting Election

 We
are an " emerging growth company," defined in the JOBS Act. The JOBS Act provides an emerging growth company with an extended transition period to comply with new or revised accounting standards. This provision allows an emerging
growth company to delay the adoption of some accounting standards until those standards would otherwise apply to private companies. We
have elected not to avail ourselves of the delayed adoption of new or revised accounting standards. Therefore, we will adopt new or revised
generally accepted accounting principles in the United States on the relevant dates on which adoption of such standards is required for
other public companies that are not emerging growth companies.

 Off-Balance
Sheet Arrangements and Contractual Obligations

 We
have not engaged in any off-balance sheet arrangements as defined in Item 303(c) of the SEC's Regulation S-B. We had no
relationships with unconsolidated organizations or financial partnerships, such as structured finance or special purpose entities that
would have been established to facilitate off-balance sheet arrangements or other contractually narrow or limited purposes.

 Recent
Accounting Pronouncements

 The
amendments in the ASU are effective for fiscal years beginning after December 15, 2019, including interim periods therein. Early adoption
of the standard is permitted, including adoption in interim or annual periods for which financial statements have not yet been issued.
We have adopted this ASU as of the inception date of March 24, 2022, for ASC 606, Revenue Recognition and Amended ASU 2016-02, Leases
(Topic 840). The ASU is currently not expected to have a material impact on our consolidated financial statements. While we have described
significant accounting policies in more detail in Note 2 of our annual financial statements included in Form S-/A (Amendment 3) statements
filed with the SEC on September 19, 2022, we believe the accounting policies as described in Note 2 to be critical to the judgments and
estimates used in the preparation of our financial statements.

 ITEM
 7A.

 QUANTITATIVE
 AND QUALITATIVE DISCLOSURES ABOUT MARKET RISKS.

 Not
Applicable.

 ITEM
 8.

 FINANCIAL
 STATEMENTS AND SUPPLEMENTARY DATA

 All
financial statements required by this Item are presented beginning on Page F-20 and are incorporated herein by this reference.

 ITEM
 9.

 CHANGES
 IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE.

 None.

 ITEM
 9A.

 CONTROLS
 AND PROCEDURES.

 Evaluation
of Disclosure Controls and Procedures

 Under
the supervision and with the participation of our management, including our Chief Executive Officer and our Chief Financial Officer (together,
the "Certifying Officers"), we carried out an evaluation of the effectiveness of the design and operation of our disclosure
controls and procedures as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act. Based on the foregoing, our Certifying Officers
concluded that our disclosure controls and procedures were not effective as of the end of the period covered by this Report.

 Disclosure
controls and procedures are controls and other procedures designed to ensure that information required to be disclosed in our reports
filed or submitted under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC's
rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information
required to be disclosed in our reports filed or submitted under the Exchange Act is accumulated and communicated to management, including
our Certifying Officers, or persons performing similar functions, as appropriate, to allow timely decisions regarding required disclosure.

 Management's
Report on Internal Controls over Financial Reporting

 Our
management is responsible for establishing and maintaining adequate internal control over financial reporting as defined in Rule 13a-
15(f) under the Securities Exchange Act, as amended. Management, with the participation of the Chief Executive Officer, evaluated the
effectiveness of the Company's internal control over financial reporting as of December 31, 2022. In making this assessment, management
used the criteria set forth by the committee of Sponsoring Organizations of the Treadway Commission (COSO) in Internal Control –
Integrated Framework (2013 Framework). Our internal control over financial reporting is designed to provide reasonable assurance regarding
the reliability of financial reporting and the preparation of our consolidated financial statements for external reporting purposes in
accordance with GAAP. Our internal control over financial reporting includes those policies and procedures that:

 (1)
pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of
the assets of our company,

 (2)
provide reasonable assurance that transactions are recorded as necessary to permit preparation of consolidated financial statements in
accordance with GAAP and that our receipts and expenditures are being made only in accordance with authorizations of our management
and directors, and

 (3)
provide reasonable assurance regarding the prevention or timely detection of unauthorized acquisition, use or disposition of our assets
that could have a material effect on the consolidated financial statements.

 Because
of its inherent limitations, internal control over financial reporting may not prevent or detect errors or misstatements in our consolidated
financial statements. Also, projections of any effectiveness evaluation in future periods are subject to the risk that controls may
become inadequate because of changes in conditions or that the degree or compliance with the policies or procedures may deteriorate.
Management assessed the effectiveness of our internal control over financial reporting on December 31, 2023. Based on our assessments,
management determined that we did not maintain effective internal control over financial reporting as of December 31, 2023, due to the
material weakness in our internal controls due to inadequate segregation of duties within account processes due to limited personnel
and insufficient written policies and procedures for accounting, IT, and financial reporting and record keeping.

 Management
intends to implement remediation steps to improve our internal controls due to inadequate segregation of duties within account processes
due to limited personnel and insufficient written policies and procedures for accounting, IT, and financial reporting and record keeping.
We plan to further improve this process by enhancing the size and composition of our board upon the closing of the business, identifying
third-party professionals with whom to consult regarding complex accounting applications, and considering additional staff with the
requisite experience and training to supplement existing accounting professionals and implemented additional layers of reviews in the
internal controls and financial reporting process.

 This
Report does not include an attestation report of our independent registered public accounting firm due to our status as an emerging growth
company under the JOBS Act.

 Changes
in Internal Control over Financial Reporting

 There
have been no changes in our internal control over financial reporting identified in connection with the evaluation required by paragraph
(d) of Rule 13a-15 or Rule 15d-15 under the Exchange Act that occurred during the fiscal year ended December 31, 2022, that has materially
affected or is reasonably likely to affect, our internal control over financial reporting materially.

 ITEM
 9B.

 OTHER
 INFORMATION.

 None.

 PART
III.

 ITEM
 10.

 DIRECTORS,
 EXECUTIVE OFFICERS, AND CORPORATE GOVERNANCE.

 Name

 Age

 Position

 Trent McKendrick

 President/CEO/CFO/Director

 Directors
serve until the next annual meeting and until their successors are elected and qualified. Officers are appointed to serve for one year
until the board of directors meeting, following the annual meeting of stockholders, and until their successors have been elected and
qualified.

 Trent
McKendrick, Founder, President, CEO, and Director

 Trent
McKendrick founded the Company on March 24, 2022, and has been serving as its CEO and Director till the present. Mr. McKendrick has started
several fintech companies focusing on credit and debt management for consumers and businesses. From January 2021 to the present, Mr.
McKendrick founded Lever Holdings Pty Ltd., an innovation leader in consumer-driven digital debt negotiation and management companies
for consumers in Australia. Lever Holdings allows consumers to use the app to negotiate and manage debts and outstanding bills such as
parking tickets, fines, utility bills, phone bills, car finance loans, and even debt collection demands available on the iOS App Store
and PlayStore. From May 2020 to November 2020, he worked for Focus Markets, a global financial market trading app, as Head of Markets.
He helped establish the team, business marketing, and brand within the Australian financial community. From November 2016 to 2018, he
worked for Benchmark Compare as a Founder/Director, where he invested/built the original product prototype on pitching to investors/building
market interest; it established a partnership with the Domain Group and managed product strategy and a team of developers. From November
2014 to 2016, he worked at creating Credit Clear as a Founder and Managing Director, a publicly traded company on the Australian Stock
Exchange (ASX), which provides technology-enabled accounts receivable platform to over 1000 global businesses. From November 2012 to
2014, he began working as an Executive Director at IP Capital, working with domestic/international clientele to influence capital raising
and book building. From July 2009 to August 2012, he worked as an Executive Director of Corporate Sales for Halifax Investment Services.
He developed/launched the Melbourne office, designed, trained, managed 36 brokers/dealers, and ran a buy book for wholesale and HNW clients.
From September 2009 to August 2011, he worked as an Investment Officer for Bridge-Way Capital. He established FUM pipeline and built
event-driven plays, long/short pairs trading, and strategic positions based on bottom-up and top-down views across ASX200 sectors. From
July 2006 to July 2009, he worked as a Trading Analyst for Pegasus Asset Management Limited. From June 2004 to July 2006, he worked as
an intern portfolio manager at Beaconwood Securities Pty Ltd., a family office & a merchant bank, where he analyzed small-cap technology
and industrial publicly traded companies. Mr. McKendrick received accreditation as equivalent to BS (Finance) from Marquette University,
Milwaukee, WI, in July 2022.

 Term
of Office

 All
directors serve until the next annual meeting; their successors are elected and qualified. Officers are appointed to serve for one year
until the board of directors' meeting following the stockholders' annual meeting until the Directors' successors have
been elected and qualified.

 Director
of Independence

 Our
board of directors is currently composed of one (1) member, out of which three (3) directors are executive directors and who do not qualify
as independent directors by the published listing requirements of the NASDAQ Global Market (the Company has no plans to list on the NASDAQ
Global Market). The third non-executive director is an independent director. The NASDAQ independence definition includes a series of
objective tests, such as that the director is not, and has not been for at least three (3) years, one of our employees and that neither
the director nor any of his family members have engaged in various types of business dealings with us. Also, our board of directors has
not made a subjective determination as to our director that no relationships exist, which, in the opinion of our board of directors,
would interfere with the exercise of independent judgment in carrying out the responsibilities of a director. However, the NASDAQ rules
require such subjective determination. Had our board of directors made these determinations, they would have reviewed and discussed the
information provided by directors and us concerning our director's business and personal activities and relationships as they may
relate to us and our management.

 Audit
Committee and Conflicts of Interest

 Since
we do not have an audit or compensation committee comprised of independent directors, the functions that such committees would have
performed are performed by our Board of Directors. The Board of Directors has not established an audit committee and does not have
an audit committee financial expert, nor has the Board of Directors established a nominating committee. The Board believes such
committees are unnecessary since the Company is an early start-up company with only one (1) director. To date, such director have
been performing the functions of such committees. Thus, there is a potential conflict of interest in that our one (1) director
and officer have the authority to determine issues concerning management compensation, nominations, and audit issues that may
affect management decisions.

 There
are no family relationships among our directors or officers other than as described above. We are unaware of any other conflicts of interest
with our executive officers or directors.

 Involvement
in Certain Legal Proceedings

 No
director, person nominated to become a director, executive officer, promoter, or control person of our Company has, during the last ten
(10) years: (i) been convicted in or is currently subject to a pending criminal proceeding (excluding traffic violations and other minor
offenses); (ii) been a party to a civil proceeding of a judicial or administrative body of competent jurisdiction and as a result of
the such proceeding was or is subject to a judgment, decree or final order enjoining future violations of, or prohibiting or mandating
activities subject to any federal or state securities or banking or commodities laws including, without limitation, in any way limiting
involvement in any business activity, or finding any violation to such law, nor (iii) any bankruptcy petition been filed by or against
the business of which such person was an executive officer or a general partner, whether at the time of the bankruptcy or for the two
(2) years prior thereto.

 Stockholder
Communications with the Board of Directors

 We
have not implemented a formal policy or procedure by which our stockholders can communicate directly with our board of directors. Nevertheless,
every effort will be made to ensure that the board hears the views of stockholders of directors and that the appropriate responses are
provided to stockholders promptly. Our board of directors will continue to monitor whether it would be appropriate to adopt such a process
during the upcoming year.

 EXECUTIVE
COMPENSATION

 The
following table sets forth information regarding each element of compensation that we paid or awarded to our named executive officer
for the fiscal year ending December 31, 2023:

 Name and

 Stock

 Option

 Non-Equity
 Incentive Plan

 Nonqualified
 Deferred

 All Other

 Principal

 Salary

 Bonus

 Awards

 Awards

 Compensation

 Compensation

 Compensation

 Total

 Position

 Period

 ($)

 ($)

 ($)

 ($)

 ($)

 ($)

 ($)

 ($)

 Trent McKendrick, CEO (1)

 **

 208,000

 -0-

 -0-

 -0-

 -0-

 -0-

 -0-

 208,000

 **
Period from March 24, 2022 (Inception), to December 31, 2023

 (1)

 Appointed
 CEO, President, and Director on March 24, 2022, the Company issued 7,250,000 common stock on March 24, 2022, valued at $725. The
 Company issued 2,750,000 common stock on March 24, 2022, valued at $275, to Trent M. McKendrick as the founder shares. The Company
 issued 5,000,000 preferred stock on March 24, 2022, to Mr. McKendrick at a par value valued at $500 as the founder in consideration
 of services rendered to the Company. As the founder, Mr. McKendrick received a total combined value of $1,225 for common and preferred
 stock. Mr. McKendrick's annual salary is $208,000.

 As
of December 31, 2023, Mr. McKendrick is accruing his salary. The Company gives salary compensation to key executives as an employee of
the Company; Mr. McKendrick commits ninety percent (90%) of his time to the Company.

 The
Company has not issued any bonuses or formalized option awards to its officers. The Company has issued stock-based compensation of 7,250,000
common and 5,000,000 preferred stocks to Mr. McKendrick as the founder, valued at $1,225. The Company intends to provide these incentives
based on meeting certain sales criteria, which the Board will review quarterly and annually. The Company has not formalized performance-based
bonuses and other incentive agreements. The Company intends to pay each executive monthly at the beginning of the month.

 From
April 2022, the Company is paying its CEO a monthly compensation of $17,333, with increases each succeeding year should the agreement be approved annually
by the Company. Mr. McKendrick is an employee who is also the CEO and CFO.

 STOCK
OPTION GRANTS

 We
had no outstanding equity awards as of the end of the fiscal period ended December 31, 2023, or through the filing date of this report.

 EMPLOYMENT
AGREEMENTS

 The
Company has signed an employment agreement with Mr. McKendrick as the CEO and executive director. Ms. Garcia is also an employee of the
Company as the Marketing Manager.

 DIRECTOR
COMPENSATION

 We
do not have a non-executive director. As a result, the Company did not pay any Directors' compensation as of the report date. The
Company intends to hire independent directors by the end of the fourth quarter of fiscal 2024.

 ITEM
 12:

 SECURITY
 OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS

 The
following table lists, as of the date of this report, the number of shares of common and Series A Preferred Stock of our Company that
is beneficially owned by (i) each person or entity known to our Company to be the beneficial owner of more than 5% of the outstanding
common stock; (ii) each officer and director of our Company; and (iii) all sole officer and director as a group. Information relating
to beneficial ownership of common stock by our principal shareholders and management is based upon information furnished by each person
using "beneficial ownership" concepts under the rules of the Securities and Exchange Commission. Under these rules, a person
is deemed to be a beneficial owner of a security if that person has or shares voting power, which includes the power to vote or direct
the voting of the security, or investment power, which includes the power to vote or direct the voting of the security. The person is
also deemed to be a beneficial owner of any security of which that person has a right to acquire beneficial ownership within 60 days.
Under the Securities and Exchange Commission rules, more than one person may be deemed a beneficial owner of the same securities, and
a person may be deemed a beneficial owner of securities because they may not have any beneficial financial interest. Except as noted
below, each person has sole voting and investment power.

 As
of the date of this report, we have calculated the percentages below based on 67,286,621 shares of our common stock issued and outstanding.

 Name and Address (1)

 Title of Class

 Number of Shares Beneficially Owned

 Percentage of Outstanding Common Shares

 Trent McKendrick (2)

 14,530,000

 21.59
 %

 Stephen Copulos (3)

 36,074,708

 53.61
 %

 Officer and Director as a group (1 person)

 14,530,000

 21.59
 %

 Name and Address (1)

 Title of Class (4)

 Number of Shares Beneficially Owned

 Percentage of Outstanding Preferred Shares

 Trent McKendrick

 Series A Preferred

 100.00
 %

 As
of the date of this report, we have calculated the voting power percentages below based on 167,286,621 voting shares of our common stock,
including voting shares contributed from 5,000,000 Series A Preferred Shares, which have 20 non-cumulative votes per share:

 Name and Address (1)

 Title of Class

 Number of Voting Shares Beneficially Owned

 Percentage of Outstanding Preferred Shares

 Trent McKendrick (5)

 Voting

 114,530,000

 68.46
 %

 Stephen Copulos

 Voting

 36,074,708

 21.56
 %

 Officer and Director as a group (1 person)

 Voting

 114,530,000

 68.46
 %

 (1)

 Addresses
 for all officers and directors are LEVEL 11, 9255 W SUNSET BLVD., WEST HOLLYWOOD, CA, 90069.

 (2)

 At
 March 24, 2022 (inception), the Company issued 7,250,000 common stock on March 24, 2022, and 5,000,000 preferred stock on March 24,
 2022, at par value as the founder in consideration of services rendered to the Company. A total combined value of $1,225. Lever
 Holdings provided seed capital to Lever Technology Inc. for $500,000 to start Lever App in the United States. On March 31, 2022, the
 Company converted all the outstanding notes into common stock by issuing 20,160,926 shares valued at $0.0248 to Lever
 Holdings' shareholders. As a result of this conversion, Mr. McKendrick received 7,500,000 common stock of the Company and
 founder's shares of common and preferred stock. Mr. McKendrick transferred 220,000 shares to a software developer.

 (3)

 Mr.
 Stephen Copulos has funded the Company since its inception for over $3.43 million. Mr. Copulos currently owns 36,074,708 common stock of
 the Company, representing 53.61% of issued and outstanding shares of the Company as of May 31, 2022. Mr. Copulos received these shares
 from the note conversion and for cash consideration.

 (4)

 Series
 A Preferred Shares are entitled to 20 non-cumulative votes per share on all matters presented to stockholders for action. As a result,
 on a vote-per-share basis, 5,000,000 Series A Preferred Shares represent 61.08% voting percentage.

 (5)

 Includes
 100,000,000 voting shares because of 5,000,000 Series A Preferred, entitled to 20 non-cumulative votes per share on all matters presented
 to stockholders for action.

 ITEM
 13.

 CERTAIN
 RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE

 Lever
Holdings 500K Notes Payable ($500,000)

 Lever
Holdings provided seed capital to Lever Technology Inc. for $500,000 to start App in the United States. Lever Holdings provided the
working base source code for the launch of the Company, valued at $758,316 as the contributed tangible software. The Company
estimated the value of the source code using the income and cost approach. The Company attributed 90% of its value to the cost
approach, closest to the actual value of developing the source code.

 On
March 31, 2022, the Company converted all the outstanding notes into common stock by issuing 20,166,042 common stock valued at $0.0248
per share to Lever Holdings. On May 31, 2022, the Lever Holdings Note balance was zero. Mr. McKendrick is also the founder, CEO, and
majority shareholder of Lever Holdings.

 As
a result of this conversion, Niloc Capital Pty Ltd. ("Niloc Capital"), an entity owned by Mr. McKendrick, received 7,500,000
common stock of the Company and founding shares of common and preferred stock. Niloc Capital transferred 220,000 shares to a software
developer. Mr. Copulos received 9,177,438 common stock from the conversion through his four entities.

 Mr.
Copulos has funded the Company since its inception for $3.43 million. Mr. Copulos currently owns 36,074,708 common stock of the
Company, representing 53.61% of issued and outstanding common stock of the Company as of December 31, 2023. Mr. Copulos received these
shares from the note conversion and for cash consideration.

 For the fiscal year ended December 31, 2023, an additional 792,942
shares of common stock valued at $0.0248 per share were issued to certain shareholders of Lever Holdings who were either not issued shares
or were issued erroneously.

issued to the Founder

 At
March 24, 2022 (inception), the Company issued 7,250,000 common stock on March 24, 2022, and 5,000,000 preferred stock on March 24, 2022,
at par value as the founder in consideration of services rendered to the Company. A total combined value of $1,225.

 Note
1: Citywest 150K Notes Payable ($150,000)

 On
December 21, 2022, the Company borrowed $150,000 at a 10% interest rate due on December 21, 2023, from Eyeon Investments Pty Ltd ATF
Eyeon Investments Family Trust, which directly benefits Mr. Copulos. According to the conversion rights of the note, upon consummation
of merger & acquisition or change of ownership, the entire Note shall automatically convert, though no further action on the part
of the Company or the Holder, into 350,000 Shares of Common Stock on a fully diluted basis, but in no event will the conversion be less
than 350,000 Shares. In case of IPO, the note is convertible into Common Stock to up to $150,000, at the IPO price per Share less 25%

to the terms of the Conversion Notice dated September 28, 2023, the Company issued an aggregate of 350,000 shares of common stock as

 Note
2: Eyeon I 150K Notes Payable ($150,000)

 On
December 21, 2022, the Company borrowed $150,000 at a 10% interest rate due on December 21, 2023, from Eyeon Investments Pty Ltd ATF
Eyeon Investments Family Trust, which directly benefits Mr. Copulos. According to the conversion rights of the note, upon consummation
of merger & acquisition or change of ownership, the entire Note shall automatically convert, though no further action on the part
of the Company or the Holder, into 350,000 Shares of Common Stock on a fully diluted basis, but in no event will the conversion be less
than 350,000 Shares. In case of IPO, the note is convertible into Common Stock to up to $150,000, at the IPO price per Share less 25%

to the terms of the Conversion Notice dated September 28, 2023, the Company issued an aggregate of 350,000 shares of common stock as

 Note
3: Citywest 100K Notes Payable ($100,000)

 On
March 29, 2023, the Company borrowed $100,000 at a 15% interest rate due on March 31, 2024, from Citywest Corp Pty Ltd ATF Copulas (Sunshine)
Unit Trust (Citywest), directly benefiting Mr. Copulos. According to the conversion rights of the note, upon consummation of merger &
acquisition or change of ownership, the entire Note shall automatically convert, though no further action on the part of the Company
or the Holder, where the Company must repay the Loan from June 1, 2023, the borrower, following a repayment schedule or at Citywest's
discretion convert the outstanding balance into equity at a 35% discount to sale or acquisition should the company undertake a liquidity
event.

to the terms of the Conversion Notice dated September 28, 2023, the Company issued an aggregate of 220,808 shares of common stock as

 Note
4: Eyeon I 100K Notes Payable ($100,000)

 On
March 29, 2023, the Company borrowed $100,000 at a 15% interest rate due on March 31, 2024, from Eyeon Investments Pty Ltd ATF Eyeon
Investments Family Trust (Eyeon), directly benefiting Mr. Copulos. According to the conversion rights of the note, upon consummation
of merger & acquisition or change of ownership, the entire Note shall automatically convert, though no further action on the part
of the Company or the Holder, where the Company must repay the Loan from June 1, 2023, the borrower, following a repayment schedule or
at Eyeon's discretion convert the outstanding balance into equity at a 35% discount to sale or acquisition should the company undertake
a liquidity event.

to the terms of the Conversion Notice dated September 28, 2023, the Company issued an aggregate of 220,808 shares of common stock as

 Note
5: Northrock 100K Notes Payable ($100,000)

 On
March 29, 2023, the Company borrowed $100,000 at a 15% interest rate due on March 31, 2024, from Northrock Unit Capital Trust (Northrock),
which directly benefits Mr. Copulos. According to the conversion rights of the note, upon consummation of merger & acquisition or
change of ownership, the entire Note shall automatically convert, though no further action on the part of the Company or the Holder,
where the Company must repay the Loan from June 1, 2023, the borrower, following a repayment schedule or at Northrock's discretion
convert the outstanding balance into equity at a 35% discount to sale or acquisition should the company undertake a liquidity event.

to the terms of the Conversion Notice dated September 28, 2023, the Company issued an aggregate of 220,808 shares of common stock as

 Note
6: Collin Phillips ($6,599)

 On
May 29, 2023, the Company borrowed $6,599 at a 15% interest rate due on May 29, 2024, from Collin Philips. According to the conversion
rights of the note, upon consummation of merger & acquisition or change of ownership, the entire Note shall automatically convert,
though no further action on the part of the Company or the Holder, into 13,998 Shares of Common Stock on a fully diluted basis.

 Pursuant to the terms of the Conversion Notice dated October 1, 2023, the Company issued an aggregate of 13,998 shares
of common stock as a full settlement of the outstanding note.

 Note
7: Eyeon II 100K Notes Payable ($100,000)

 On
May 29, 2023, the Company borrowed $100,000 at a 15% interest rate due on May 29, 2024, from Eyeon Investments Pty Ltd ATF Eyeon Investments
Family Trust, which directly benefits Mr. Copulos. According to the conversion rights of the note, upon consummation of merger &
acquisition or change of ownership, the entire Note shall automatically convert, though no further action on the part of the Company
or the Holder, into 150,000 Shares of Common Stock on a fully diluted basis, but in no event will the conversion be less than 150,000
Shares. In case of IPO, the note is convertible into Common Stock to up to $100,000, at the IPO price per Share less 30% of the 7-day

to the terms of the Conversion Notice dated September 28, 2023, the Company issued an aggregate of 209,534 shares of common stock as

 Note
8: Eyeon 200K Notes Payable ($200,000)

 On
July 3, 2023, the Company borrowed $200,000 at a 15% interest rate due on July 3, 2024, from Eyeon Investments Pty Ltd ATF Eyeon Investments
Family Trust, which directly benefits Mr. Copulos. According to the conversion rights of the note, upon consummation of merger &
acquisition or change of ownership, the entire Note shall automatically convert, though no further action on the part of the Company
or the Holder, into 400,000 Shares of Common Stock on a fully diluted basis, but in no event will the conversion be less than 400,000
Shares. In case of IPO, the note is convertible into Common Stock to up to $500,000, at the IPO price per Share less 30% of the 7-day

to the terms of the Conversion Notice dated September 28, 2023, the Company issued an aggregate of 414,466 shares of common stock as

 Note
9: Eyeon III 150K Notes Payable ($150,000)

 On
September 12, 2023, the Company borrowed $150,000 at a 15% interest rate due on September 12, 2024, from Eyeon Investments Pty Ltd ATF
Eyeon Investments Family Trust, which directly benefits Mr. Copulos. According to the conversion rights of the note, upon consummation
of merger & acquisition or change of ownership, the entire Note shall automatically convert, though no further action on the part
of the Company or the Holder, into 299,000 Shares of Common Stock on a fully diluted basis, but in no event will the conversion be less
than 2990,000 Shares. In case of IPO, the note is convertible into Common Stock to up to $150,000, at the IPO price per Share less 30%

to the terms of the Conversion Notice dated September 28, 2023, the Company issued an aggregate of 299,000 shares of common stock as

 Note
10: A&K Sfetcopoulos $50K ($50,000)

 On
September 19, 2023, the Company borrowed $50,000 at a 15% interest rate due on September 12, 2024, from A&K Sfetcopulos Superannuation
Pty Ltd. According to the conversion rights of the note, upon consummation of merger & acquisition or change of ownership, the entire
Note shall automatically convert, though no further action on the part of the Company or the Holder, into 99,667 Shares of Common Stock
on a fully diluted basis, but in no event will the conversion be less than 99,667 Shares. In case of IPO, the note is convertible into
Common Stock to up to $50,000, at the IPO price per Share less 30% of the 7-day VWAP (Volume Weighted Average Price) discount per Share.

to the terms of the Conversion Notice dated September 28, 2023, the Company issued an aggregate of 100,000 shares of common stock as

 Note
11: Eyeon III 100K Notes Payable ($100,000)

 On
October 30, 2023, the Company borrowed $100,000 at a 15% interest rate due on October 30, 2024, from Eyeon Investments Pty Ltd ATF Eyeon
Investments Family Trust, which directly benefits Mr. Copulos. According to the conversion rights of the note, upon consummation of merger
& acquisition or change of ownership, the entire Note shall automatically convert, though no further action on the part of the Company
or the Holder, into 190,476 Shares of Common Stock on a fully diluted basis, but in no event will the conversion be less than 190,476
Shares. In case of IPO, the note is convertible into Common Stock to up to $100,000, at the IPO price per Share less 30% of the 7-day

 As
of December 31, 2023, the Note remained outstanding.

 Note
12: Eyeon 70K Notes Payable ($70,000)

 On
December 20, 2023, the Company borrowed $70,000 at a 15% interest rate due on December 20, 2024, from Eyeon Investments Pty Ltd ATF Eyeon
Investments Family Trust, which directly benefits Mr. Copulos. According to the conversion rights of the note, upon consummation of merger
& acquisition or change of ownership, the entire Note shall automatically convert, though no further action on the part of the Company
or the Holder, into 133,333 Shares of Common Stock on a fully diluted basis, but in no event will the conversion be less than 33,333
Shares. In case of IPO, the note is convertible into Common Stock to up to $70,000, at the IPO price per Share less 30% of the 7-day

 As
of December 31, 2023, the Note remained outstanding.

 Aspire
Loan

 In
August 2023, Aspire Technologies LLC, a limited liability company controlled by Mr. McKendrick, who serves as Chief Executive Officer
of the Company, contributed $143,400 to the Company. This capital infusion was recorded as a non-interest-bearing loan to provide the
Company's working capital. The loan is unsecured and due on demand. The Company entered the transaction on terms that, from the
Company's perspective, are as favorable as could have been obtained from an unaffiliated third party.

 ITEM
 14.

 PRINCIPAL
 ACCOUNTANT FEES AND SERVICES

 BF
Borgers CPA PC ("BFB") was our registered independent public registered accounting firm until May 2022. There have not been
any changes in or disagreements with accountants on accounting and financial disclosure or any other matter. BFB has been conducting
our quarterly reviews and annual audits for the fiscal year ending December 31, 2023.

 Audit
Fees

 For
the fiscal year ending December 31, 2023, and 2022, the Company paid $60,500 and $49,500 for auditing our financial statements and reviewing
Forms 10-Q.

 Board
of Directors Pre-Approval of Audit and Permissible Non-Audit Services of Independent Registered Public Accounting Firm

 Our
Board of Directors' policy is to pre-approve all our independent registered public accounting firm's services. For fiscal
2023, our Board of Directors pre-approved 100% of our independent registered public accounting firm's services. These services
include audit services. Our independent registered public accounting firm must periodically report to our Board of Directors regarding
the extent of services offered by our independent registered public accounting firm by this pre-approval policy. Our Board of Directors
may also delegate pre-approval authority to one or more members. Such member(s) must report any pre-approval to our Board of Directors
at the next meeting.

 Audit-Related
Fees

 We
incurred neither fees nor expenses for 2023 for professional services rendered by BFB for audit-related fees other than those disclosed
above under the caption "Audit Fees."

 Tax
Fees

 We
incurred neither fees nor expenses for 2023 for professional services rendered by BFB for tax compliance, tax advice, or tax planning
other than the fees disclosed above under the caption "Audit Fees."

 Other
Fees

 We
incurred no fees or expenses for 2023 for any other products or professional services rendered by BFB other than those described above.

 PART
IV

 ITEM
 15.

 FINANCIAL
 STATEMENT SCHEDULES.

 (a)
Financial Statements

 Pages

 Report of Independent Registered Public Accounting Firm (PCAOB: ID 5041)

 Consolidated Balance Sheets as of December 31, 2023

 Consolidated Statements of Operations for the fiscal year ending December 31, 2023

 Consolidated Statements of Stockholders' Deficit for the years ended December 31, 2023

 Consolidated Statements of Cash Flows for the fiscal year ending December 31, 2023

 Notes to the Consolidated Financial Statements

 ITEM
 16.

 EXHIBITS.

 Exhibit

 Item

 31.1

 Certification of Chief Executive Officer pursuant to Section 302(a) of the Sarbanes-Oxley Act of 2002

 31.2

 Certification of Chief Financial Officer pursuant to Section 302(a) of the Sarbanes-Oxley Act of 2002

 32.1

 Certification of Chief Executive Officer and Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

 101.INS*

 101.SCH*

 101.CAL*

 101.DEF*

 101.LAB*

 101.PRE*

 Cover

 SIGNATURES

 In
accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned,
thereunto duly authorized.

 LEVER

 Date:
 April 18, 2024

 /s/
 Trent M. McKendrick

 Trent
 M. McKendrick, President and CEO

 (Principal
 Executive Officer)

 Date:
 April 18, 2024

 /s/
 Trent M. McKendrick

 Trent
 M. McKendrick, CFO

 (Principal
 Accounting Officer)

to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the
registrant and in the capacities and on the dates indicated.

 SIGNATURE

 TITLE

 DATE

 /s/
 Trent M. McKendrick

 President,
 Chief Executive Officer (Principal

 April
 18, 2024

 Trent
 M. McKendrick

 Executive
 Officer)

 /s/
 Trent M. McKendrick

 Chief
 Financial Officer (Principal Financial and

 April
 18, 2024

 Trent
 M. McKendrick

 Accounting
 Officer)

 LEVER

 FINANCIAL
STATEMENTS

 Fiscal
Year Ended December 31, 2023

 Together
with

 Report
of Independent Registered Public Accounting Firm

 F- 1

 LEVER

to Consolidated Financial Statements

 Pages

 Report
 of Independent Registered Public Accounting Firm (PCAOB ID: 5041)

 Balance Sheets as of December 31, 2023

 Statements of Operations for the fiscal year ending December 31, 2023

 Statements of Stockholders' Deficit for the Years Ended December 31, 2023

 Statements of Cash Flows for the fiscal year ending December 31, 2023

 Notes
 to the Consolidated Financial Statements

 F- 2

 REPORT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

 To
the shareholders and the board of directors of Lever Global Corporation

 Opinion
on the Financial Statements

 We
have audited the accompanying balance sheets of Lever Global Corporation (the "Company") as of December 31, 2023, and 2022,
the related statement of operations, stockholders' equity (deficit), and cash flows for the period March 24, 2022 (Inception) through
December 31, 2022, and through December 31, 2023, and the related notes (collectively referred to as the "financial statements").
In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December
31, 2023, and 2022, and the results of its operations and its cash flows for the period March 24, 2022 (Inception) through December 31,
2022, and through December 31, 2023, in conformity with accounting principles generally accepted in the United States.

 Substantial
Doubt about the Company's Ability to Continue as a Going Concern

 The
accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note
3 to the financial statements, the Company has suffered recurring losses from operations and has a significant accumulated deficit. In
addition, the Company continues to experience negative cash flows from operations. These factors raise substantial doubt about the Company's
ability to continue as a going concern. Management's plans in regard to these matters are also described in Note 3. The financial
statements do not include any adjustments that might result from the outcome of this uncertainty.

 Basis
for Opinion

 These
financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on the Company's
financial statements based on our audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board
(United States) ("PCAOB") and are required to be independent with respect to the Company in accordance with the U.S. federal
securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

 We
conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company
is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits,
we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion
on the effectiveness of the Company's internal control over financial reporting. Accordingly, we express no such opinion.

 Our
audit included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or
fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding
the amounts and disclosures in the financial statements. Our audit also included evaluating the accounting principles used and significant
estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audit provides
a reasonable basis for our opinion.

 /s/
 BF Borgers CPA PC

 BF
Borgers CPA PC (PCAOB ID 5041)

 We
have served as the Company's auditor since 2022

 Lakewood,
CO

 April
18, 2024

 F- 3

 LEVER

 CONSOLIDATED
BALANCE SHEET

 31, 2023

 Assets

 Current
 assets:

 Cash

 $
 7,884

 $
 315,788

 Account receivable

 -

 11,815

 Prepaid
 expenses

 -

 148,436

 Current
 assets

 7,884

 476,039

 Contributed tangible software

 695,123

 758,316

 Capitalized
 software

 1,035,912

 924,007

 Total
 assets

 $
 1,738,919

 $
 2,158,362

 Liabilities and Stockholders' Deficit

 Current
 liabilities:

 Accounts Payable

 $
 255,681

 $

 Stock issuable liability

 Related party loans

 313,405

 300,000

 Accrued
 interests

 2,823

 Current
 liabilities

 621,909

 400,740

 Total
 liabilities

 621,909

 400,740

 Commitments and Contingencies
 (Note 7)

 -

 -

 Stockholders' Equity
 (Deficit):

 Preferred stock, par value $ 0.0001, 50,000,000
 shares authorized, 5,000,000 issued and outstanding, as of December 31, 2023, and 2022

 Common stock, par value $ 0.0001, 500,000,000 shares authorized;

 67,286,621 and 63,660,926 shares issued and outstanding, as of
December 31, 2023, and 2022

 6,728

 6,366

 Additional paid-in capital

 5,826,820

 3,682,950

 Accumulated deficit

 ( 4,717,038
)

)

 Total
 stockholders' equity

 1,117,010

 1,757,622

 Total
 liabilities and stockholders' equity

 $
 1,738,919

 $
 2,158,362

 See
accompanying notes to the financial statements

 F- 4

 LEVER

 CONSOLIDATED
STATEMENTS OF OPERATION

 Fiscal Year Ended

 December 31, 2023

 Period
 from
 March
 24, 2022 to

 Revenues

 Subscription
 fees

 $
 -

 $
 16,878

 Total
 revenue

 -

 16,878

 Operating expenses:

 Subscription & software

 235,740

 61,266

 General and administrative

 1,292,843

 1,189,111

 Sales and marketing

 216,550

 690,212

 Total
 operating expenses

 $
 1,745,133

 $
 1,940,589

 Operating loss

 ( 1,745,133
)

 ( 1,923,711
)

 Other income (expense):

 Interest expense

 ( 60,705
)

 ( 8,145
)

 Other income (expense)

 ( 979,006
)

 ( 338
)

 Total
 other expense

 $
 ( 1,039,711
)

 $
 ( 8,483
)

 Loss before provision for
 income taxes

)

)

 Provision for income
 taxes

 -

 -

 Net
 loss

 $
)

 $
)

 Net loss per common
 share, basic and diluted

 $
 ( 0.04
)

 $
 ( 0.03
)

 Weighted average number
 of common shares outstanding basic & diluted

 64,893,208

 62,515,087

 See
accompanying notes to the financial statements

 F- 5

 LEVER

 CONSOLIDATED
STATEMENT OF STOCKHOLDERS' EQUITY

 Capital

 Deficit

 Equity

 Preferred
 stock

 stock

 Additional
 Paid-in

 Accumulated

 Total Stockholders'

 Capital

 Deficit

 Equity

 Balance, December 31, 2021

 -

 $
 -

 -

 $
 -

 $
 -

 $
 -

 $
 -

 Fiscal year ended December 31, 2022

 Preferred shares
 issued for founder services valued at par value

 -

 -

 -

 -

 founders services valued at par value

 -

 -

 10,000,000

 1,000

 -

 -

 1,000

 Paid-in-capital for contributed
 tangible software

 -

 -

 -

 -

 758,316

 -

 758,316

 cash valued at $ 0.01 per share

 -

 -

 30,500,000

 3,050

 301,950

 -

 305,000

 500K note conversion at $ 0.0248 per share

 -

 -

 20,160,926

 2,016

 497,984

 -

 500,000

 cash valued at $ 0.50 per share

 -

 -

 500,000

 249,950

 -

 250,000

 cash valued at $ 0.75 per share

 -

 -

 2,466,667

 1,849,753

 -

 1,850,000

 services valued at $ 0.75
 per share

 -

 -

 33,333

 24,997

 -

 25,000

 Net
 Loss

 -

 -

 -

 -

 -

)

)

 Balance, December

 $

 63,660,926

 $
 6,366

 $
 3,682,950

 $
)

 $
 1,757,622

 Preferred
 stock

 stock

 Additional
 Paid-in

 Accumulated

 Total Stockholders'

 Capital

 Deficit

 Equity

 Balance, December 31, 2022

 $

 63,660,926

 $
 6,366

 $
 3,682,950

 $
)

 $
 1,757,622

 Balance

 $

 63,660,926

 $
 6,366

 $
 3,682,950

 $
)

 $
 1,757,622

 Fiscal year ended December 31, 2023

 Shares issued for note
 conversion of $ 1,100,000 at conversion price of $ 0.46

 -

 -

 2,385,424

 1,788,829

 -

 1,789,068

 Shares issued for note
 conversion of $ 6,995 at conversion price of $ 0.47

 -

 -

 13,998

 10,498

 -

 10,499

 Shares issued/cancelled
 for original note (March 2022) conversion at $ 0.0248

 -

 -

 792,942

 19,586

 -

 19,665

 Adjustment for common
 shares originally issued for cash valued at $ 0.75
 (original) to $ 0.50
 (adjusted) for Eyeon Investments PtyLtd.

 -

 -

 433,333

 324,957

 -

 325,000

 Net
 Loss

 -

 -

 -

 -

 -

)

)

 Balance, December
 31, 2023

 $

 67,286,621

 $
 6,728

 $
 5,826,820

 $
 ( 4,717,038
)

 $
 1,117,010

 Balance

 $

 67,286,621

 $
 6,728

 $
 5,826,820

 $
 ( 4,717,038
)

 $
 1,117,010

 F- 6

 LEVER

 CONSOLIDATED
STATEMENT OF CASH FLOWS

 Fiscal year ended

 December 31, 2023

 Period
 from
 March
 24, 2022 to

 Operating Activities:

 Net Loss

 $
)

 $
)

 Adjustments to reconcile net loss to net cash
 used in operating activities:

 Preferred stock issued for services

 -

 Common stock issued for services

 -

 26,000

 Contributed tangible software

 63,193

 ( 758,316
)

 Software amortization

 235,740

 57,516

 Change in assets and liabilities:

 Stock payable for services

 -

 Accounts receivable

 11,815

 ( 11,815
)

 Prepaid expenses

 148,436

 ( 148,436
)

 Accounts payable

 205,681

 Accrued interests

 2,083

 Net
 cash used in operating activities

 $
 ( 2,117,896
)

 $
 ( 2,666,005
)

 Investing Activities:

 Capitalized software

 ( 347,645
)

 ( 981,523
)

 Net
 cash used in investing activities

 $
 ( 347,645
)

 $
 ( 981,523
)

 Financing Activities:

 Paid-in-capital for related party contribution

 -

 758,316

 Proceeds from related party loans

 13,405

 300,000

 Increase in paid-in-capital due to note conversion

 1,819,232

 -

 Common stock issued
 for cash and adjustment shares

 325,000

 2,905,000

 Net
 cash provided by financing activities

 $
 2,157,637

 $
 3,963,316

 Net
 increase (decrease) in cash

 ( 307,904
)

 315,788

 Cash
 at beginning of the period

 315,788

 -

 Cash
 at end of the period

 $
 7,884

 $
 315,788

 Cash
 paid for income taxes

 $
 -

 $
 -

 Cash
 paid for interest

 $
 -

 $
 -

 Non
 – Cash Investing and financing activities:

 Stock Issued for note conversion

 $
 1,819,232

 $
 500,000

 See
accompanying notes to the financial statements

 F- 7

 NOTE
1. BUSINESS DESCRIPTION AND NATURE OF OPERATIONS

 Lever
Global Corporation (the "Company," "we," "our," or "us") was incorporated under the laws
of the State of Delaware on March 24, 2022. We are a fintech-driven consumer liabilities and debt management company. Our mission is
to empower subscribers to use our App to become financially independent by managing all their liabilities and debt obligations in one
place. Mr. McKendrick is the Company's Founder, CEO, and Director and has started several fintech companies focusing on credit
and debt management for consumers and businesses since 2015. The Company has a wholly owned subsidiary, Lever Technology, Inc. ("Lever
Technology"), a California corporation. There are no operating activities for Lever Technology.

 On
July 25, 2023, the Company filed form 8-A12G to register these securities under Section 12(g) of the Securities Exchange Act of 1934
to provide greater transparency in financial statements so investors can make informed decisions before investing.

 The
Company had a soft launch of the App in the third quarter of fiscal 2022 on the iOS App Store. Currently, the App allows the subscribers
to analyze their existing student loans and recommend programs the US Department of Education offers after the initial
assessment and processes enrollments into these programs. The App provides a list of qualified federal programs. The subscribers can
digitally enroll in these programs by uploading or self-declaring their W-2, wage, or tax statements through the App. If subscribers
are accepted for a federal program, the App manages their annual certifications for a monthly subscription fee. The average life of a
loan is twenty-one years. The Company has partnered with Array US, Inc. to give subscribers personalized credit and financial data through
the App, allowing them to understand their borrowing capacity better. The subscribers can also use the information to manage their credit
scores.

 In
the four quarter of fiscal 2022, the Company added a round-up option, allowing subscribers to link their bank account and student loan
to the App and select to pay a few cents per transaction towards the principal of their student loan. The App will have a feature showing
the subscriber how the extra payments towards the loan will result in interest savings and reduce the loan term.

 In
fiscal 2023, the Company intends to offer its subscribers the tools in the App to directly negotiate and refinance their outstanding
credit card and auto loans with their lenders. The Company plans to connect several credit card companies and auto loan providers to
the App through API. It will also provide more ways to save, spend, and invest through development, acquisition, and key hires
across these technologies. The Company also plans to launch the App officially in the App Store and Play Store in fiscal 2023. There
is no assurance that the Company will be successful in its plans.

 We
are a development stage entity devoting all of its efforts to substantially establishing our flagship product, the Lever App
("App"). The App's official launch is expected in the third quarter of fiscal 2023. The Company had a soft launch
of the App in the third quarter of fiscal 2022. There was no
significant revenue for the fiscal year that ended December 31, 2023, and 2022. Congress recently passed a law preventing further extensions of the payment pause. Student loan
interest will resume starting September 1, 2023, and payments will be due in October 2023. We expect to resume subscription in the second quarter of fiscal 2024.

 The
App allows everyday people to directly negotiate, enroll, repay, and settle student loans for the US market without the complexity and
confusion of the fine print. The App helps subscribers with debt management - negotiation, repayment, and settlement. We are committed
to providing our subscribers with impartial guidance in their journey toward financial independence. The App will be available on the
Play Store (Android) and App Store (iOS) under Lever App (the "App") as its brand name for a subscription-based fee billed
monthly or annually.

 F- 8

 NOTE

 The
App will help the subscriber manage and resolve liabilities such as credit cards, student loans, and other types of consumer debts through
continued education and recommendations on how and when to refinance the student loan with the Department of Education, federal student
loan prequalification and enrollment, access credit scores, and other features that enable subscribers to manage their debt obligations
smartly, intuitively, and cost-effectively. The Company initially intends to target student debt holders in the United States as its
primary customer base. The Company believes that manually managing liabilities is complex and time-consuming, which involves actively
monitoring personal finances, estimating payments, negotiating with lenders, and finding the proper federal and state grants and loan
arrangements. It is difficult to maintain and monitor these loan terms with annual renewals that can last up to twenty-one (21) years
on average.

 The
Company believes the student loan borrower will benefit from the App. Our Application Program Interface (APIs) and artificial intelligence
(AI) driven programming connect them to the right and relevant federal loan programs with the most favorable terms – qualifying
amount and rate, enrolling, and saving with a few clicks. The Lever App further informs the subscribers when and how to refinance their
student loans.

 Based
on the inputs the subscriber provides, the Lever App provides visual guidelines on how the subscriber's budget and spending suit
their current and future liabilities, including their student loan repayments, and provides a smarter way to repay their debts through
features like payment round-ups and extra repayment recommendations, to help a subscriber pay off the liabilities smarter, without affecting
their existing spending habits.

 The
Lever App provides subscribers instant matches through Student Aid, the largest provider of financial aid for college in the United States,
and other Federal student aid programs. The subscriber can access the complex world of student debt management in an easy four-step process
through the Lever App, which includes:

 Basic
 subscriber information per KYC requirements,

 The
 subscriber links one or multiple loans in real-time, also known as Enrollment,

 The
 software matches with up to three (3) options to manage loans (deferment or forbearance or reduced payments, etc.), and

 The
 subscriber picks the best option to connect to the best United States Government aid program to complete the application.

 Once
subscribers sync their respective liabilities and loans with the Lever App, the software automates with a data-driven algorithm to match
users with better ways to repay debts, such as providing automation for snowball or avalanche plans and extra repayment recommendations
for managing liabilities. The App also includes credit score insights and payment round-up technology using open banking protocols that
help and recommend that loan borrowers contribute micro amounts towards their loan principal, saving on years of interest and reaching
financial independence faster and better with the App.

 F- 9

 NOTE

 Business
Strategy

 Our
experienced Management and in-house software development team have carefully designed various B2C debt management solutions to meet the
needs of borrowers in the United States and globally. We intend to grow our core business, increase market share, and improve profitability
principally by deploying the following growth strategies:

 Complete
 version 1 of the App in the third quarter of fiscal 2022 with the soft launch, and launch the App officially to the public in the
 third quarter of fiscal 2023;

 Ramp
 up subscriber acquisition through our digital and traditional marketing strategies;

 Continue
 to enhance and promote our core proprietary liabilities and debt management app and introduce other innovative repayments, finance,
 and spending features for United States consumers;

 Future
 growth will depend on the timely development and successful distribution of the Lever App by signing enterprise and employer deals
 in the United States;

 Increase
 our software development capabilities to develop disruptive and next-generation machine learning and artificial intelligence-driven
 technologies to grow and retain subscriber base;

 Grow
 subscriber base through accretive acquisitions, opportunistic investments, and beneficial partnerships; and;

 Recognize
 and enter high-growth markets to expand our services to meet the demand for other financial solutions, including but not limited
 to auto-save and auto loan repayment from day-to-day debit card usage and investments such as IRAs and 401Ks.

 With
the U.S. Department of Education confirming the resumption of interest on student loans from September 1, 2023, and repayments
resuming October 1, 2023. Student loans represent a significant financial commitment for millions of individuals, often serving as
the primary means to fund higher education. These federal or private loans accrue interest over time, increasing the total amount
borrowers owe. The resumption of student loan payments, especially after periods of forbearance or deferment, can bring about
additional costs. The Company is poised to support millions of students and graduates. The impending resumption of student loan
interest, set to impact approximately 43
million (1) Americans, marks a pivotal moment in the financial landscape. Lever has been proactive in anticipation of
announcing a strategic equity raise in Q4 2023. This initiative aims to bolster the company's resources, allowing for
expansion into new markets, enhancing user experience, and integrating advanced credit intelligence features. Over the past nine
months, the Company has undergone significant business and tech developments, from streamlining its UX/UI to introducing a
simplified identification system, ensuring users can easily navigate their loan management.

 We
expect our customer acquisition cost (CAC) to be around $ 30 per user. With each user subscription priced at $ 79.99 annually, the Company
anticipates a consistent revenue stream for an average duration of 10 years, translating to roughly 120 payments over 10 years of users'
annual subscription. This results in a substantial lifetime value per customer. However, with the introduction of iOS 14, there are anticipated
challenges in data-driven marketing, leading to a projected increase in CAC by 30%. This shift is primarily attributed to the enhanced
privacy features of iOS monthly14, which could potentially increase the costs of targeted advertising. However, we remain committed to
our growth strategy and future price increases over time. The Company has earmarked a budget of approximately $ 150,000 per month for
marketing and sales initiatives. With this investment, Lever aims to onboard around 5,000 new user subscriptions each month, ensuring
a steady influx of customers and maintaining a robust growth trajectory.

 F- 10

 NOTE

 Marketing
and Sales

 The
Company aims to be flexible and responsive to its sales and marketing strategies to provide an omnichannel customer experience. Therefore,
we primarily focus on different subscriber acquisition channels to expand our paid customer base. The Company is actively integrating
digital and traditional marketing channels effectively, as we believe these are scalable channels and that one-size fits most customers
no longer work. Our marketing strategy identifies and targets student borrowers who are high-value/high-potential subscribers. We have
found that these customers are often more receptive to a digital marketing strategy that includes SEO marketing, an intuitive website
experience, targeted emails/ content, educational blogs, and active social media engagement involving celebrities and influencers. For
traditional marketing, such as conferences, trade shows, expos, media events, and direct meetings, the senior Management person provides
presentations, gives media interviews, and engages potential subscribers at events.

 We
have designed our marketing and sales strategies to drive prospective subscribers to the Play Store and App Store, where they can download
our App.

 The
Company has proactively established partnerships with leading student loan advisors, selectively targeting areas with a dense population
of graduates in key states. Our marketing efforts have secured access to over 400,000 recent graduates across key states, including California,
Texas, and Washington. The tech-savvy graduate pool in California has proven to be an excellent match for the capabilities of our App.
Texas offers a promising landscape for our market expansion due to its large student community and strong economic climate. In Washington,
the supportive regulatory framework and emphasis on educational finance among the student community align with our services.

 In
San Antonio, our marketing strategies are designed to leverage the substantial number of student loan borrowers, as demonstrated by the
164,000 loan forgiveness applicants. We intend to establish collaborative efforts with the University of Texas at San Antonio (UTSA)
and San Antonio College to conduct the App workshops to enhance financial literacy and support effective debt management.

 In
California, where student debt volume is among the nation's highest, our strategy involves engaging with premier educational institutions,
including UC Berkeley, UCLA, and Stanford. We aim to showcase the App's utility and tap into the region's influential financial
leaders to extend our influence.

 In
Washington, D.C., the hub of the highest average student loan debt, our approach includes aligning with educational institutions and
policymakers. Our focus is on hosting webinars and strategic sessions that position the App as an essential resource for managing the
intricacies of student debt.

 The
App's official launch is expected in the third quarter of fiscal 2023. The Company intends to use traditional marketing strategies
such as billboard signage, digital TV ads, creating video-on-demand advertising, and attending events at schools, colleges, and university
campuses after the App's official launch. Currently, the Company uses only online marketing, mainly social media campaigns, including
engagement of celebrities and influencers and educational and other incentives-based posts on social media, to drive online traffic to
its websites or directly to the App Store.

 The
Company implements an effective marketing funnel where we map out our subscribers' journey from where they are the lead and then
tailor strategies to encourage them to move through this funnel.

 We
also utilize many indirect channels where a network of industry professionals, introducing and referring affiliates as third parties,
promote our services in exchange for performance-based compensation. In most cases, affiliates carry out the lead generation function,
while the Company's staff provides subscribers and technical support to subscribers.

 Most
of the marketing and branding initiatives are taken in-house by our team. The Company may hire outside marketing and branding consultants
and advertising firms from time to time.

 The
Company, at its core, is dedicated to addressing the complexities of student loan management in the U.S., a challenge faced by millions.
Our marketing strategy to concentrate on San Antonio, California, and Washington stems from the unique financial landscapes of these
regions. San Antonio's many loan forgiveness applicants, California's immense combined student debt, and Washington, D.C.'s
distinction of the nation's highest average student debt highlight the acute need for our solutions in these areas. For Q2 2024, the Company anticipates a surge in user engagement, especially with the equity capital raise and the
resumption of student loan interests.
With its close-knit community, San Antonio is expected to see a rapid word-of-mouth spread, while California, given its vast student
population, might witness the highest user acquisition. Washington, D.C., with its policy-driven environment, will likely see a steady
increase in users seeking informed loan management solutions.

 Moving
into Q1 2024, the Company foresees a consolidation phase. The initial buzz from the Q4 campaigns would mature into stable user engagement.
With its tech-savvy population, California might lead in terms of app interactions and feature utilization. San Antonio and Washington
D.C. are expected to grow consistently, with more users transitioning from awareness to active usage.

 By
Q2 2024, the Company aims to have a robust user base in all three regions. The focus would shift from acquisition to retention, emphasizing
user feedback and app enhancements. The Company expects San Antonio to have the highest retention rates, California to show increased
referrals, and Washington, D.C., to provide valuable policy advocacy and partnership insights.

 Beyond
these quarters, our vision is to solidify its position in these states while using the insights and successes from these regions as a
blueprint for expansion into other potential markets across the U.S. The ultimate goal is to make the Company synonymous with student
loan management, offering tailored solutions for every American student and graduate.

 F- 11

 NOTE

 Industry
and Competitive Analysis

 A
student loan is money that the federal government and private institutions lend to students or parents to finance post-secondary education.
Most students who get a bachelor's degree finance their education with one or more student loans. Student loans are the largest
source of debt in the United States after mortgages. Student loans do not require the borrower to provide collateral, such as a house
or a car, to guarantee the loan. The interest payment on the student loan is tax-deductible up to a maximum of $ 2,500. However, student
loans are usually disbursed directly to the educational institution's financial aid office. The loans can only be used to cover
tuition, college fees, room and board, living expenses while at college, and books. In most cases, bankruptcy laws do not allow the discharge
of student loans under bankruptcy.

 Public
and Private Student Debt

 43.4
million student loan borrowers in the United States owe a collective nearly $ 1.75 trillion in federal and private student loan debt as
of April 2022, according to the Federal Reserve Bank of St. Louis (1). According to a July 2021 report by MeasureOne (2),
academic data firm — about 92 % of student debt is owned by the US Department of Education, referred to as public student debt.
The balance of student debt, referred to as Private Student Loans, makes up 7.89 % of the total outstanding US student loans, equal to
$ 131.10 billion.

 Average
Student Loans

 The
average student debt is estimated to be $ 28,950 and $ 71,000 for graduate and post-graduate students. The average US household with student
debt owes $ 57,520, according to NerdWallet's 2020 household debt study.

 Parent
PLUS loans (3) are direct federal loans parents can use to pay for their dependent child's education. According to federal
loan data, the average outstanding parent PLUS loan debt is $ 28,778. Total parent PLUS debt: $ 104.8 billion distributed among 3.7 million
parent PLUS borrowers.

 Status
of Student Loan Repayment (4)

 The
government offered student loan relief in 2020, which caused forbearance spikes and data suspension from federal agencies. There are
6.42 million federal loan borrowers in school, 1.17 million federal borrowers in the grace period, 460,000 federal loan borrowers in
repayment, 3.05 million federal loan borrowers in deferment, and 26.78 million federal loan borrowers with loans in forbearance.

 (1)
 Federal Reserve Bank of St. Louis. Student Loans Owned and Securitized.

 (2)
 MeasureOne. Academic Lending Study December 15, 2021.

 (3)
 StudentAid.gov. Federal Student Loan Portfolio by Loan Type.

 (4)
 Federal Student Aid, Portfolio by Loan Status December 2021.

 F- 12

 NOTE

 Borrowers
can also postpone private student loan payments via deferment or forbearance, but interest always accrues regardless of whether the borrower
makes payments. If public student loan borrowers can't make payments, they can postpone them through deferment or forbearance.
Interest typically accrues during these periods, but borrowers with subsidized loans don't owe the interest that accrues during
deferment.

 The
US Government paused federal student loan repayments and interest during the pandemic throughout 2021 and extended it into the fall of
2022. Despite the freeze, student loan balances still increased as newer loans entered repayment, despite no current payment due on most
loans.

 Status
of Student Loan Default (5)

 Student
loan default happens after a missed payment period after approximately 270 days (or nine months) past due. Private student loans typically
default after three missed payments (typically three months). Still, according to the lender's terms and conditions, it can happen
after one missed payment. Around 9.7% of student loan borrowers default after entering repayment within a couple of years.

 Student
Loan Forgiveness Options

 The
US Government provides several student loan forgiveness options and plans, including but not limited to:

 Public
 Service Loan Forgiveness (PSLF) or PSLF Waiver– forgives the remaining balance on your Direct Loans after making 120 qualifying
 monthly payments under a qualifying repayment plan while working full-time for a qualifying employer.

 Income-driven
 repayment forgiveness – sets your monthly student loan payment at an amount intended to be affordable based on your income
 and family size.

 Borrower
 defense to repayment – if the school misled or engaged in other misconduct in violation of certain state laws, the student
 borrower may be eligible for "borrower defense to loan repayment," to the discharge of some or all of federal student
 loan debt, and

 Free
 Application for Federal Student Aid, known as the FAFSA – is the application for financial aid completed by current and prospective
 college students in the United States to determine their eligibility for student financial aid.

 We
believe the personal debt management industry is highly fragmented and diversified, with several large and small companies offering various debt management solutions. Our direct and indirect competition includes but is not limited to HR benefits
platforms, round-up saving and investing apps, personal finance and credit bureau platforms, personal finance educational tools, and
other personal debt management companies. General financial content providers may also be considered indirect competition. Our target
market is student loan borrowers looking to better their financial future by paying their loans and saving money. We offer a unique solution
catered to student loan management in the most comprehensive and user-friendly way for the borrower and the servicer.

 Our
industry is active in mergers and acquisitions of digital debt management software companies by large and well-capitalized companies
looking for complementary services. For example, in July 2018, LendingTree, Inc. (NASDAQ: TREE) announced today that it had entered into
a definitive agreement to acquire Student Loan Hero, Inc. (6), a personal finance website dedicated to helping student loan
borrowers manage their student debt. In April 2021, Acorns, the Californian investment and savings app, landed its second acquisition
of 2021 with artificial intelligence (AI) start-up Pillar (7).

 (5)
 Federal Student Aid September 2020

 (6)
 PRNewswire, July 2018.

 (7)
 Fintech Futures, April 2021.

 F- 13

 NOTE

 According
to the Harvard Kennedy School report (8), the fintech industry deals with the dangers of potential misuse and abuse of consumer
data. This include but is not limited to the loss of privacy; violation of data security; increasing risks of fraud and scams; unfair
and discriminatory uses of data and data analytics against rules and regulations, uses of data that are non-transparent to both consumers
and regulators; harmful manipulation of consumer behavior; and risks that tech firms entering the financial or financial regulatory space
will lack adequate knowledge, operational effectiveness, and stability.

 The
student loan forgiveness debate has entered into the national conversation. White House officials plan to cancel $10,000 in student debt per borrower after months of internal deliberations over structuring loan forgiveness for tens of millions of Americans. According
to the Committee for a Responsible Federal Budget, a nonpartisan think tank, wiping out $ 10,000 of debt per borrower could cost roughly $ 230
billion.

 The
Company firmly believes that the student loan industry will continue to be the fastest-growing source of debt for United States households.
Student loans are now the largest source of unsecured debt in the United States. They have become a financial industry, especially with its secondary market and student loan asset-backed securities.

 Board
of Directors

 As
of December 31, 2023, the Company appointed Trent McKendrick as the Executive Chairman and Director. The Company currently has one executive
director.

 Covid-19

 In
March 2020, the World Health Organization declared the outbreak of a novel coronavirus (COVID-19) pandemic throughout the United
States. While the initial outbreak concentrated in China, it spread to several other countries and reported infections globally. Many
countries worldwide, including the United States, implemented significant governmental measures to control the spread of the virus, including
temporary closure of businesses, severe restrictions on travel and the movement of people, and other material limitations on businesses.
Even though the pandemic appears to slow down and is in control, these measures have resulted in work stoppages, absenteeism in the Company's
labor workforce, and other disruptions. The extent to which the coronavirus impacts our operations will depend on future developments.
These developments are highly uncertain. We cannot predict them with confidence, including the duration and severity of the outbreak
and the actions required to contain the coronavirus or treat its impact. In particular, the spread of the coronavirus globally
could adversely impact our operations and workforce, including our marketing and sales activities and ability to raise additional capital,
which could harm our business, financial condition, and operation results.

 Russia-Ukraine
Conflict

 The
geopolitical situation in Eastern Europe intensified on February 24, 2022, with the Russian invasion of Ukraine. The war between the
two countries continues to evolve as military activity continues. The United States and certain European countries have imposed additional
sanctions on Russia and specific individuals. As of the date of this filing, there has been no disruption in our operations.

 Rounding
Error

 Due
to rounding, numbers presented in the financial statements for the period ending from inception to December 31, 2023, and throughout
the report may not add up precisely to the totals provided, and percentages may not exactly reflect the absolute figures.

 (8)
 M-RCBG Associate Working Paper, Harvard Kennedy School, June 2020.

 F- 14

 NOTE
2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

 Basis
of Presentation and Principles of Consolidation

 The
accompanying consolidated financial statements include the accounts of the Company. We have eliminated all intercompany balances and
transactions. The Company has prepared consolidated financial statements consistent with the Company's accounting policies in its
financial statements. The Company has measured and presented the Company's consolidated financial statements in US Dollars, which
is the currency of the primary economic environment in which the Company operates (also known as its functional currency).

 The
Company has a wholly owned subsidiary, Lever Technology, Inc. ("Lever Technology"), a California corporation. Lever Technology has no operating activities.

Financial Statement Preparation and Use of Estimates

 The
Company prepared the consolidated financial statements according to accounting principles generally accepted in the United States of
America ("GAAP"). The preparation of consolidated financial statements in conformity with GAAP requires Management to make
certain estimates, judgments, and assumptions that affect the reported amounts of assets and liabilities and the related disclosures
at the date of the consolidated financial statements, as well as the reported amounts of revenue and expenses during the periods presented.
Estimates include revenue recognition, the allowance for doubtful accounts, website and software development costs, and the recoverability
of tangible assets with finite lives and other long-lived assets.

 Actual
results could materially differ from these estimates.

 Cash
and Cash Equivalents

 Total
cash and cash equivalents include cash on hand, bank deposits, and other short-term, highly liquid investments with three months or
less of original maturities. The Company maintains its cash balances at a single financial institution. The balances did not exceed
Federal Deposit Insurance Corporation (FDIC) limits as of December 31, 2023. At December 31, 2023, and 2022, the Company had $ 7,884
and $ 315,788 cash and cash equivalent held at the financial institution, respectively.

 Sales,
Marketing, and Advertising

 The
Company recognizes sales, marketing, and advertising expenses when incurred.

 The
Company incurred $ 216,550
and $ 690,212
in sales, marketing, and advertising costs ("sales and marketing") for the fiscal year ended December 31, 2023, and
2022. The sales and marketing costs mainly included the engagement of celebrities, cash and stock-based compensation for
marketing consultants, SEO marketing, online marketing on industry websites, press releases, and public relations activities. The
sales, marketing, and advertising expenses represented 12.41 %
and 36.73 %
of the total expenses for the fiscal year ended December 31, 2023, and 2022.

 F- 15

 NOTE
2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

 Concentrations
of Credit Risk

 Cash

 Total
cash and cash equivalents include cash on hand, deposits held with banks, and other short-term, highly liquid investments with three
months or less of original maturities. The Company maintains its cash balances at a single financial institution. The balances did not exceed Federal Deposit Insurance Corporation (FDIC) limits as of December 31, 2023. At December
31, 2023, and 2022, the Company had $ 7,884 and $ 315,788 cash and cash equivalent held at the financial institution, respectively.

 Research
and Development (R and D) Cost

 The
Company acknowledges that future benefits from research and development (R and D) are uncertain. It cannot capitalize all the R and D.
The GAAP accounting standards require us to expend all research and development expenditures as incurred. From the fiscal year ended
December 31, 2022, the Company incurred $ 46,960 in R and D costs to determine the technical feasibility of the Lever App for the US market.
In the consolidated income statements, we have included the R and D costs in the General and Administrative expenses.

 Legal
Proceedings

 The
Company discloses a loss contingency if at least there is a reasonable possibility that a material loss has been incurred. The Company records
its best estimate of loss related to pending legal proceedings when the loss is probable, and the amount can be reasonably estimated.
The Company can reasonably estimate a range of loss with no best estimate; the Company records the minimum estimated liability. As additional
information becomes available, the Company assesses the potential liability of pending legal proceedings, revises its estimates, and
updates its disclosures accordingly. The Company's legal costs associated with defending itself are recorded as expenses when incurred.
The Company is currently not involved in any litigation.

 Impairment
of Long-Lived Assets

 The
Company reviews long-lived assets for impairment following FASB ASC 360, Property, Plant, and Equipment. We test long-lived assets for
recoverability whenever events or circumstances change to indicate that the carrying amounts may not be recoverable. An impairment charge
is recognized if and when the asset's carrying value exceeds the fair value. There were no impairment charges for
the period ending December 31, 2023.

 Provision
for Income Taxes

 The
provision for income taxes is determined using the asset and liability method. Under this method, deferred tax assets and liabilities
are based on the temporary differences between the consolidated financial statement and income tax bases of assets and liabilities using
the enacted tax rates applicable yearly.

 The
Company utilizes a two-step approach to recognizing and measuring uncertain tax positions ("tax contingencies"). The first
step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates it is more likely than
not that the position will be sustained on audit, including resolution of related appeals or litigation processes. The second step is
to measure the tax benefit as the largest amount, which is more than 50% likely to be realized upon ultimate settlement. The Company
considers many factors when evaluating and estimating its tax positions and benefits, requiring periodic adjustments, which may not accurately
forecast actual outcomes. The Company includes interest and penalties for tax contingencies in providing income taxes in
the operations' consolidated statements. The Company's Management does not expect the total unrecognized tax benefits
to change significantly in the next twelve (12) months.

 F- 16

 NOTE
2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

 Contributed
Software Code

 Lever
Holdings provided the working base source code for the launch of the Company, valued at $ 758,316, as the contributed tangible software.
The Company estimated the value of the source code using the cost approach as the related party contributed to it. The Company attributed
100% value to the cost approach, closest to the actual value of developing the source code.

 The
Company estimates the useful life of the software code to be three ( 3) years. Amortization expense was $ 63,193 and $ 0 for the fiscal
year ended December 31, 2023, and 2022, and the Company classifies such cost as the Cost of Sales. The carrying cost of the software
code at December 31, 2023 and 2022, was $ 695,123 and $ 758,316.

 Software
Development Costs

 By
ASC 985-20, Software development costs, including costs to develop software sold, leased, or otherwise marketed, are capitalized after
establishing technical feasibility, if significant. We amortize the capitalized software development costs using the straight-line amortization
method over the application software's estimated useful life.

 The
Company established the technical feasibility of the Lever App's design specifications for the US market in 2022. By the end of
March 31, 2022, the Company completed the activities (planning, designing, coding, and testing) necessary to establish that it can launch
and market the App. The Company is revising the user interface and building additional features to better the App for official public
launch in the fourth quarter of fiscal 2022.

 The
Company estimates the software's useful life to be three ( 3) years. Amortization expenses were $ 172,547 and $ 57,516 for the fiscal year
ended December 31, 2022, and the Company classifies such costs as the Cost of Sales.

 Capitalized
Software Costs

 At
December 31, 2023, the gross capitalized software assets were $ 1,265,974. At the end of December 31, 2023, accumulated software amortization
expenses were $ 230,063. As a result, the unamortized balance of capitalized software on December 31, 2023, was $ 1,035,912.

 At
December 31, 2022, the gross capitalized software assets were $ 981,522. At the end of December 31, 2022, accumulated software amortization
expenses were $ 57,516. As a result, the unamortized balance of capitalized software on December 31, 2022, was $ 924,007.

 The
Company launched version 1 of the App in August 2022. As a result, we are amortizing the gross capitalized cost as an amortization expense,
and the Company classifies such costs as the Cost of Sales.

 The
Company has estimated aggregate amortization expense for each of the five (5) succeeding fiscal years based on the estimated software
asset's lifespan of three (3) years.

 Estimated
Amortization Expense:

 SCHEDULE
OF ESTIMATED AMORTIZATION EXPENSE

 Fiscal year ended December 31, 2024

 $
 172,547

 Fiscal year ended December 31, 2025

 $
 115,031

 Fiscal year ended December 31, 2026

 $
 -

 Foreign
Currency Translation and Re-measurement

 The
Company translates its foreign operations to US dollars following ASC 830, " Foreign Currency Matters."

 We
have translated the local currency of ADS, the Australian Dollar ("AUD"), into US$1.00 at the following exchange rates for
the respective dates:

 The
exchange rate at the reporting end date:

 SCHEDULE
OF FOREIGN EXCHANGE RATES

 31, 2023

 USD: AUD

 $
 1.4680

 Average
exchange rate for the period:

 January
 01, 2023, to
 December 31, 2023

 USD: AUD

 $
 1.5601

 The
Company related party transactions were in AUD, and its reporting currency is the US dollar.

 F- 17

 NOTE
2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

 The
Company translates its records into USD as follows:

 Assets
 and liabilities at the rate of exchange in effect at the balance sheet date

 Equities
 at the historical rate

 Revenue
 and expense items at the average rate of exchange prevailing during the period

 Fair
Value

 The
Company uses current market values to recognize certain assets and liabilities at a fair value. The fair value is the estimated price
at which the Company can sell the asset or settle a liability in an orderly transaction to a third party under current market conditions.
The Company uses the following methods and valuation techniques for deriving fair values:

 Market
Approach – The market approach uses the prices associated with actual market transactions for similar or identical assets and liabilities
to derive a fair value.

 Income
Approach – The income approach uses estimated future cash flows or earnings, adjusted by a discount rate representing the time
value of money and the risk of cash flows not being achieved to derive a discounted present value.

 Cost
Approach – The cost approach uses the estimated cost to replace an asset adjusted for the obsolescence of the existing asset.

 The
Company ranks the fair value hierarchy of information sources from Level 1 (best) to Level 3 (worst). The Company uses these three levels
to select inputs for valuation techniques:

 Level
 I

 Level

 Level

 Level
 1 is a quoted price for an identical item in an active market on the measurement date. Level 1 is the most reliable evidence of fair
 value and is used whenever this information is available.

 Level
 2 is directly or indirectly observable inputs other than quoted prices. An example of a Level 2 input is a valuation multiple for
 a business unit based on comparable companies' sales, EBITDA, or net income.

 Level
 3 is an unobservable input. It may include the Company's data, adjusted for other reasonably available information. Examples
 of a Level 3 input are an internally-generated financial forecast.

 Lever
Holdings provided the working base source code for the launch of the Company, valued at $ 758,316 as the contributed tangible software.
The Company estimated the value of the source code using the cost approach as the related party contributed it. The Company attributed
100% value to the cost approach, closest to the actual value of developing the source code.

 Basic
and Diluted Loss per Share

 The
Company follows ASC 260, Earnings Per Share, to account for earnings per share. Basic earnings per share ("EPS")
calculations are determined by dividing net loss by the weighted average number of shares of common stock outstanding during the
year. Diluted earnings per share calculations are determined by dividing net loss by the weighted average number of common shares
and dilutive common share equivalents outstanding. As of December 31, 2023, and 2022, the Company had 67,286,621 and 63,660,926
basic and dilutive shares issued and outstanding, respectively.

 During
the fiscal year ending December 31, 2023, and 2022, common stock equivalents were anti-dilutive due to a net loss. Hence, they are not considered
in the computation.

 F- 18

 NOTE
2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

 Recent
Accounting Pronouncements

 In
May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606), which supersedes the revenue recognition
requirements in Topic 605, Revenue Recognition, including most industry-specific requirements. ASU 2014-09 establishes a five-step revenue
recognition process; an entity will recognize revenue when it transfers promised goods or services to customers in an amount that reflects
the consideration to which the Company expects to be entitled in exchange for those goods or services. ASU 2014-09 also requires enhanced
disclosures regarding the nature, amount, timing, and uncertainty of revenues and cash flows from customers' contracts. In August
2015, the FASB issued ASU 2015-14, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date, which defers the
effective date of ASU 2014-09 by one (1) year. The Company adopted ASC 606 using the modified retrospective method applied to all contracts
not completed as of January 1, 2019. The Company presents results for reporting periods beginning after January 1, 2019, under ASC 606,
while prior period amounts are reported following legacy GAAP. Refer to Note 2, Revenue from Major Contracts with Customers, for further
discussion on the Company's accounting policies for revenue sources within the scope of ASC 606.

 In
February 2016, the FASB issued ASU 2016-02, Leases (Topic 840), to increase transparency and comparability among organizations by recognizing
lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. The amendments to
this standard are effective for fiscal years beginning after December 15, 2019. Early adoption of the amendments in this standard is
permitted for all entities. The Company must recognize and measure leases at the beginning of the earliest period presented using a modified
retrospective approach. The Company adopted this policy as of January 1, 2020, and there is no material affect on its financial reporting.

 In
August 2018, the FASB issued ASU 2018-13, "Fair Value Measurement (Topic 820): Disclosure Framework-Changes to the Disclosure Requirements
for Fair Value Measurement." The amendments modify the disclosure requirements in Topic 820 to add disclosures regarding changes
in unrealized gains and losses, the range and weighted average of significant unobservable inputs used to develop Level 3 fair value
measurements, and the narrative description of measurement uncertainty. The amendments removed and modified certain disclosure requirements
in Topic 820. The amendments are effective for fiscal years beginning after December 15, 2019, and interim periods within those fiscal
years. Certain amendments are to be applied prospectively, while others are to be applied retrospectively. Early adoption is permitted.

 The
Company adopted the ASU 2018-13 as of March 24, 2022. The Company used the Level 1I and II Fair Market Measurement to record, at cost,
source code as tangible assets valued at $ 758,316.
We evaluate contributed tangible software for impairment at least annually to confirm if the carrying amount of contributed tangible
software exceeds their fair value. The contributed tangible software primarily consists of the source code of the Lever App, fundamental
testing of the App in a similar market, and a relationship with the software development and marketing team. We use various qualitative
or quantitative methods for these impairment tests to estimate the fair value of our contributed tangible software. If the fair value
is less than its carrying value, we would recognize an impairment charge for the difference. The Company did not record impairment for
December 31, 2023.

 ASU
2020-06, "Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in
Entity's Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity's Own Equity",
issued in August 2020 simplifies the accounting for convertible debt and convertible preferred stock by removing the requirements to
present certain conversion features in equity separately. In addition, the amendments also simplify the guidance in ASC Subtopic 815-40,
Derivatives and Hedging: Contracts in Entity's Own Equity, by removing certain criteria that must be satisfied to classify a contract
as equity, which is expected to decrease the number of freestanding instruments and embedded derivatives accounted for as assets or liabilities.
Finally, the amendments revise the guidance on calculating earnings per share, requiring the use of the if-converted method for all convertible
instruments and rescinding an entity's ability to rebut the presumption of share settlement for instruments that may be settled
in cash or other assets. The amendments are effective for public companies for fiscal years beginning after December 15, 2021. Early
adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020. The guidance must be adopted as of the beginning
of the fiscal year of adoption. The Company does not expect this ASU 2020-06 to impact its condensed consolidated financial statements.

 Other
recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force) and the United States Securities and Exchange
Commission did not or are not believed by Management to have a material impact on the Company's present or future consolidated
financial statements.

 F- 19

 NOTE
3. GOING CONCERN

 The
Company has prepared consolidated financial statements on a going concern basis, which contemplates the realization of assets and the
settlement of liabilities and commitments in the ordinary business course. On December 31, 2023, and 2022, the accumulated deficit was
$ 4,717,038 and $ 1,932,194. On December 31, 2023, and 2022, the working capital deficit and surplus was $ 614,025 and $ 75,299. The decrease
in the working capital surplus was mainly due to no cash flow from operations.

 For
the fiscal year ended December 31, 2023, and 2022, the Company incurred a net loss of $ 2,784,844 and $ 1,932,194. From March 24, 2022 ("Inception")
and December 31, 2023, the Company did not generate any significant revenue.

 Since
its inception, the Company has sustained losses and negative cash flows from operations. As of December 31, 2023, and 2022, the Company
had $ 7,884 and $ 315,788 cash on hand. The Management believes that cash on hand may not be sufficient for the Company to meet working
capital and corporate development needs as they become due in the ordinary course of business for twelve (12) months following December
31, 2023. From inception to December 31, 2023, the Company did not earn any significant revenues. The Company continues to experience
negative cash flows from operations and the ongoing requirement for substantial additional capital investment to develop its financial
technologies.

 Management
has considered various factors in evaluating the Company's sustainability and the ability to manage obligations due within a year.
Management has considered general economic conditions, key industry metrics, operating results, capital expenditures, commitments, and
future obligations and liquidity. If there is a delay in generating significant revenues by the end of December 31, 2023, the Company
will require capital infusion from new and existing investors, streamlining operating costs, and evaluating new business strategies to
enhance cash flow from operations.

 The
Management expects that it will need to raise significant additional capital to accomplish its growth plan over the next twelve (12)
months. The Management expects to seek additional funding through private equity or public markets. However, there can be no assurance
about the availability or terms such as financing and capital might be available.

 The
Company's ability to continue as a going concern may depend on the Management's plans discussed below. The consolidated financial
statements do not include any adjustments relating to the recoverability and classification of assets or the amounts and classification
of liabilities that might be necessary should the Company be unable to continue as a going concern.

 To
the extent the Company's operations are insufficient to fund the Company's capital requirements, the Management may attempt
to enter into a revolving loan agreement with financial institutions or raise capital through the sale of additional capital stock or
issuance of debt.

 The
Management intends to continue enhancing its revenue from its Lever App subscription model, which it expects to launch in the fourth
quarter of fiscal 2023. In the meantime, the Company expects to raise funds through private placement offerings and debt financing. See
Note 8 for Notes Payable. As the Company increases its subscription base in the United States, it intends to acquire long-lived assets
to provide a future economic benefit beyond fiscal 2023.

 F- 20

 NOTE
4. RELATED PARTY TRANSACTIONS

 Lever
Holdings 500K Notes Payable ($500,000)

 Lever
Holdings provided seed capital to Lever Technology Inc. for $ 500,000
to start App in the United States. Lever Holdings provided the working base source code for the launch of the Company, valued at
$ 758,316
as the contributed tangible software. The Company estimated the value of the source code using the income and cost approach. The
Company attributed 90 %
of its value to the cost approach, closest to the actual value of developing the source code.

 On
March 31, 2022, the Company converted all the outstanding notes into common stock by issuing 20,166,042 common stock valued at $ 0.0248
per share to Lever Holdings. On May 31, 2022, the Lever Holdings Note balance was zero. Mr. McKendrick is also the founder, CEO, and
majority shareholder of Lever Holdings.

 As
a result of this conversion, Niloc Capital Pty Ltd. ("Niloc Capital"), an entity owned by Mr. McKendrick, received 7,500,000
common stock of the Company and founding shares of common and preferred stock. Niloc Capital transferred 220,000 shares to a software
developer. Mr. Copulos received 9,177,438 common stock from the conversion through his four entities.

 Mr.
Copulos has funded the Company since its inception for $ 3.43
million. Mr. Copulos currently owns 36,074,708
common stock of the Company, representing 53.61 %
of issued and outstanding common stock of the Company as of December 31, 2023. Mr. Copulos received these shares from the note conversion
and for cash consideration.

 For
the fiscal year ended December 31, 2023, an additional 792,942
shares of common stock valued at $ 0.0248
per share were issued to certain shareholders of Lever Holdings who were either not issued shares or were issued
erroneously.

issued to Founder

 At
March 24, 2022 (inception), the Company issued 7,250,000 common stock on March 24, 2022, and 5,000,000 preferred stock on March 24, 2022,
at par value as the founder in consideration of services rendered to the Company. A total combined value of $ 1,225.

 Note
1: Citywest 150K Notes Payable ($150,000)

 On
December 21, 2022, the Company borrowed $ 150,000 at a 10 % interest rate due on December 21, 2023, from Eyeon Investments Pty Ltd ATF
Eyeon Investments Family Trust, which directly benefits Mr. Copulos. According to the conversion rights of the note, upon consummation
of merger & acquisition or change of ownership, the entire Note shall automatically convert, though no further action on the part
of the Company or the Holder, into 350,000 Shares of Common Stock on a fully diluted basis, but in no event will the conversion be less
than 350,000 Shares. In case of IPO, the note is convertible into Common Stock to up to $ 150,000, at the IPO price per Share less 25 %

 F- 21

to the terms of the Conversion Notice dated September 28, 2023, the Company issued an aggregate of 350,000 shares of common stock as

 Note
2: Eyeon I 150K Notes Payable ($150,000)

 On
December 21, 2022, the Company borrowed $ 150,000 at a 10 % interest rate due on December 21, 2023, from Eyeon Investments Pty Ltd ATF
Eyeon Investments Family Trust, which directly benefits Mr. Copulos. According to the conversion rights of the note, upon consummation
of merger & acquisition or change of ownership, the entire Note shall automatically convert, though no further action on the part
of the Company or the Holder, into 350,000 Shares of Common Stock on a fully diluted basis, but in no event will the conversion be less
than 350,000 Shares. In case of IPO, the note is convertible into Common Stock to up to $ 150,000, at the IPO price per Share less 25 %

to the terms of the Conversion Notice dated September 28, 2023, the Company issued an aggregate of 350,000 shares of common stock as

 Note
3: Citywest 100K Notes Payable ($100,000)

 On
March 29, 2023, the Company borrowed $ 100,000 at a 15 % interest rate due on March 31, 2024, from Citywest Corp Pty Ltd ATF Copulas (Sunshine)
Unit Trust (Citywest), directly benefiting Mr. Copulos. According to the conversion rights of the note, upon consummation of merger &
acquisition or change of ownership, the entire Note shall automatically convert, though no further action on the part of the Company
or the Holder, where the Company must repay the Loan from June 1, 2023, the borrower, following a repayment schedule or at Citywest's
discretion convert the outstanding balance into equity at a 35 % discount to sale or acquisition should the company undertake a liquidity
event.

to the terms of the Conversion Notice dated September 28, 2023, the Company issued an aggregate of 220,808 shares of common stock as

 Note
4: Eyeon I 100K Notes Payable ($100,000)

 On
March 29, 2023, the Company borrowed $ 100,000 at a 15 % interest rate due on March 31, 2024, from Eyeon Investments Pty Ltd ATF Eyeon
Investments Family Trust (Eyeon), directly benefiting Mr. Copulos. According to the conversion rights of the note, upon consummation
of merger & acquisition or change of ownership, the entire Note shall automatically convert, though no further action on the part
of the Company or the Holder, where the Company must repay the Loan from June 1, 2023, the borrower, following a repayment schedule or
at Eyeon's discretion convert the outstanding balance into equity at a 35 % discount to sale or acquisition should the company undertake
a liquidity event.

to the terms of the Conversion Notice dated September 28, 2023, the Company issued an aggregate of 220,808 shares of common stock as

 Note
5: Northrock 100K Notes Payable ($100,000)

 On
March 29, 2023, the Company borrowed $ 100,000 at a 15 % interest rate due on March 31, 2024, from Northrock Unit Capital Trust (Northrock),
which directly benefits Mr. Copulos. According to the conversion rights of the note, upon consummation of merger & acquisition or
change of ownership, the entire Note shall automatically convert, though no further action on the part of the Company or the Holder,
where the Company must repay the Loan from June 1, 2023, the borrower, following a repayment schedule or at Northrock's discretion
convert the outstanding balance into equity at a 35 % discount to sale or acquisition should the company undertake a liquidity event.

 F- 22

to the terms of the Conversion Notice dated September 28, 2023, the Company issued an aggregate of 220,808 shares of common stock as

 Note
6: Collin Phillips ($6,599)

 On
May 29, 2023, the Company borrowed $ 6,599 at a 15 % interest rate due on May 29, 2024, from Collin Philips. According to the conversion
rights of the note, upon consummation of merger & acquisition or change of ownership, the entire Note shall automatically convert,
though no further action on the part of the Company or the Holder, into 13,998 Shares of Common Stock on a fully diluted basis.

 Pursuant to the terms of the Conversion Notice dated October 1, 2023, the Company issued an aggregate of 13,998 shares
of common stock as a full settlement of the outstanding note.

 Note
7: Eyeon II 100K Notes Payable ($100,000)

 On
May 29, 2023, the Company borrowed $ 100,000 at a 15 % interest rate due on May 29, 2024, from Eyeon Investments Pty Ltd ATF Eyeon Investments
Family Trust, which directly benefits Mr. Copulos. According to the conversion rights of the note, upon consummation of merger &
acquisition or change of ownership, the entire Note shall automatically convert, though no further action on the part of the Company
or the Holder, into 150,000 Shares of Common Stock on a fully diluted basis, but in no event will the conversion be less than 150,000
Shares. In case of IPO, the note is convertible into Common Stock to up to $ 100,000, at the IPO price per Share less 30 % of the 7-day

to the terms of the Conversion Notice dated September 28, 2023, the Company issued an aggregate of 209,534 shares of common stock as

 Note
8: Eyeon 200K Notes Payable ($200,000)

 On
July 3, 2023, the Company borrowed $ 200,000 at a 15 % interest rate due on July 3, 2024, from Eyeon Investments Pty Ltd ATF Eyeon Investments
Family Trust, which directly benefits Mr. Copulos. According to the conversion rights of the note, upon consummation of merger &
acquisition or change of ownership, the entire Note shall automatically convert, though no further action on the part of the Company
or the Holder, into 400,000 Shares of Common Stock on a fully diluted basis, but in no event will the conversion be less than 400,000
Shares. In case of IPO, the note is convertible into Common Stock to up to $ 500,000, at the IPO price per Share less 30 % of the 7-day

to the terms of the Conversion Notice dated September 28, 2023, the Company issued an aggregate of 414,466 shares of common stock as

 Note
9: Eyeon III 150K Notes Payable ($150,000)

 On
September 12, 2023, the Company borrowed $ 150,000 at a 15 % interest rate due on September 12, 2024, from Eyeon Investments Pty Ltd ATF
Eyeon Investments Family Trust, which directly benefits Mr. Copulos. According to the conversion rights of the note, upon consummation
of merger & acquisition or change of ownership, the entire Note shall automatically convert, though no further action on the part
of the Company or the Holder, into 299,000 Shares of Common Stock on a fully diluted basis, but in no event will the conversion be less
than 2990,000 Shares. In case of IPO, the note is convertible into Common Stock to up to $ 150,000, at the IPO price per Share less 30 %

to the terms of the Conversion Notice dated September 28, 2023, the Company issued an aggregate of 299,000 shares of common stock as

 F- 23

 Note
10: A&K Sfetcopoulos $50K ($50,000)

 On
September 19, 2023, the Company borrowed $ 50,000 at a 15 % interest rate due on September 12, 2024, from A&K Sfetcopulos Superannuation
Pty Ltd. According to the conversion rights of the note, upon consummation of merger & acquisition or change of ownership, the entire
Note shall automatically convert, though no further action on the part of the Company or the Holder, into 99,667 Shares of Common Stock
on a fully diluted basis, but in no event will the conversion be less than 99,667 Shares. In case of IPO, the note is convertible into
Common Stock to up to $ 50,000, at the IPO price per Share less 30 % of the 7-day VWAP (Volume Weighted Average Price) discount per Share.

to the terms of the Conversion Notice dated September 28, 2023, the Company issued an aggregate of 100,000 shares of common stock as

 Note
11: Eyeon III 100K Notes Payable ($100,000)

 On
October 30, 2023, the Company borrowed $ 100,000 at a 15 % interest rate due on October 30, 2024, from Eyeon Investments Pty Ltd ATF Eyeon
Investments Family Trust, which directly benefits Mr. Copulos. According to the conversion rights of the note, upon consummation of merger
& acquisition or change of ownership, the entire Note shall automatically convert, though no further action on the part of the Company
or the Holder, into 190,476 Shares of Common Stock on a fully diluted basis, but in no event will the conversion be less than 190,476
Shares. In case of IPO, the note is convertible into Common Stock to up to $ 100,000, at the IPO price per Share less 30 % of the 7-day

 As
of December 31, 2023, the Note remained outstanding.

 Note
12: Eyeon 70K Notes Payable ($70,000)

 On
December 20, 2023, the Company borrowed $ 70,000 at a 15 % interest rate due on December 20, 2024, from Eyeon Investments Pty Ltd ATF Eyeon
Investments Family Trust, which directly benefits Mr. Copulos. According to the conversion rights of the note, upon consummation of merger
& acquisition or change of ownership, the entire Note shall automatically convert, though no further action on the part of the Company
or the Holder, into 133,333 Shares of Common Stock on a fully diluted basis, but in no event will the conversion be less than 33,333
Shares. In case of IPO, the note is convertible into Common Stock to up to $ 70,000, at the IPO price per Share less 30 % of the 7-day

 As
of December 31, 2023, the Note remained outstanding.

 Aspire
Loan

 In
August 2023, Aspire Technologies LLC, a limited liability company controlled by Mr. McKendrick, who serves as Chief Executive Officer
of the Company, contributed $ 143,400 to the Company. This capital infusion was recorded as a non-interest-bearing loan to provide the
Company's working capital. The loan is unsecured and due on demand. The Company entered the transaction on terms that, from the
Company's perspective, are as favorable as could have been obtained from an unaffiliated third party.

 F- 24

 NOTE
6. COMMITMENTS AND CONTINGENCIES

 Office
Facility and Other Operating Leases

 The
rental expenses were $ 62,931 and $ 78,636 for the fiscal year ending December 31, 2023, and 2022. The Company rents its servers, computers,
and data center from an unrelated third party. Under the rent Agreement, the lessor provides furniture, fixtures, and leasehold improvements
at Level 11, 9255 Subset Boulevard, West Hollywood, CA 90069 (Hollywood Office), as discussed in Note 2.

 From
May 2022 to the present, the Company has leased office space in West Hollywood from an unrelated party for a year. The office's
rent is $ 6,000 per month, which covers general and administrative expenses.

 The
agreement continues month-to-month until the Company or the lessor chooses to terminate the agreement's terms by giving thirty
(30) days' notice. The Company uses the office for software development and technical support. The Company has no long-term obligations
to continue as a tenant in the Hollywood Office.

 Employment
Agreement

 The
Company gave all salary compensation to Mr. McKendrick as an employee, who committed a hundred percent (100%) of their time to the Company.
The Company has not formalized performance bonuses and other incentive plans. Mr. McKendrick's annual salary compensation is $ 208,000
per his employment agreement.

 Accrued
Interest

 As
of December 31, 2023, the Company had $ 2,823 in accrued interests.

 Pending
Litigation

 Management
is not aware of any actions, suits, investigations, or proceedings (public or private) pending or threatened against or affecting any
of the assets or any affiliate of the Company.

 Tax
Compliance Matters

 As
the Company began operation on March 24, 2022, the Company has not assessed federal and state payroll tax payments. The Company will
aggregate all such payments in the General and administrative expenses in the future.

 F- 25

 NOTE
7. STOCKHOLDERS' EQUITY

 Authorized

 As
of December 31, 2022, the Company's authorized capital stock consists of 50,000,000 shares of preferred stock, a par value of $ 0.0001
per share, and 500,000,000 shares of common stock, a par value of $ 0.0001 per share. As of December 31, 2022, the Company had 63,660,926
common shares and 5,000,000 preferred shares issued and outstanding. The preferred stock has twenty (20) votes for each share of preferred
shares owned. The preferred shares have no other rights, privileges, and higher claims on the Company's assets and earnings than
common stock.

 Preferred
Stock

 On
March 24, 2022, the Board agreed to issue 5,000,000 shares of Preferred Stock to TJM Capital LLC, a limited liability company owned by
Mr. McKendrick as the founder, in consideration of services rendered to the Company. As of December 31, 2022, the Company had 5,000,000
preferred shares issued and outstanding.

Stock

 On
March 24, 2022, the Company collectively issued 7,250,000 and 2,750,000 at par value to TJM Capital LLC, a limited liability company
owned by Mr. McKendrick and Trent McKendrick, respectively, as the founder and incorporator of the Company.

 On
March 24, 2022, the Company issued 27,500,000 shares to Eyeon Investment Pty Ltd., an entity controlled by Mr. Copulos, for the cash
consideration of $ 275,000.

 On
March 31, 2022, the Company issued 3,000,000 shares to an individual valued at $ 30,000 for cash consideration.

 On
March 31, 2022, the Company issued 20,160,926 shares valued at $ 500,000 to settle the $500K Note with Lever Holdings.

 On
April 28, 2022, the Company issued 500,000 shares valued at $ 250,000 for cash consideration received from Eyeon Investment Pty Ltd.,
an entity controlled by Mr. Copulos.

 On
April 28, 2022, the Company issued 466,667 shares valued at $ 350,000 for cash consideration received from Eyeon Investment Pty Ltd.,
an entity controlled by Mr. Copulos.

 On
April 28, 2022, the Company issued 33,333 shares to an individual valued at $ 25,000 for marketing and branding services rendered.

 On
May 26, 2022, the Company issued 2,000,000 shares valued at $ 1,500,000 for cash consideration received from Eyeon Investment Pty Ltd.,
an entity controlled by Mr. Copulos.

 On
September 28, 2023, the Company entered into a conversion agreement (Conversion Notices) with Eyeon Investments Pty Ltd., Citywest Corp
Pty Ltd., and Northrock Unit Capital Trust, whereby the noteholders agreed to convert the outstanding notes they held, with a principal
amount totaling $ 1,100,000 and any accrued interest thereon, into shares of the Company's common stock. Pursuant to the terms of
the Conversion Notices, the Company issued an aggregate of 2,285,424 shares of common stock as full settlement of the outstanding notes.

 On
October 1, 2023, the Company entered into a conversion agreement (Conversion Notice) with Collin Philips, whereby the noteholder agreed
to convert the outstanding notes they held, with a principal amount totaling $ 6,599 and any accrued interest thereon, into shares of
the Company's common stock. Pursuant to the terms of the Conversion Notices, the Company issued an aggregate of 13,998 shares of
common stock as full settlement of the outstanding notes.

 Warrants

 There
are no outstanding warrants.

 F- 26

 NOTE
8. INCOME TAXES

 The
Company calculates income taxes using the asset and liability method of accounting. We compute Deferred income taxes by multiplying statutory
rates applicable to estimated future-year differences between the consolidated financial statement and tax basis carrying amounts of
assets and liabilities.

 The
income tax provision is summarized as follows:

 Income
Tax

 SCHEDULE
OF INCOME TAXES USING THE ASSETS AND LIABILITY METHOD OF ACCOUNTING

 Deferred
 Tax Assets/Liability

 2023

 2023

 2022

 2022

 Book
 value

 Tax
 value

 Book

 value

 Tax

 value

 Income (Loss) per Books

 M-1 Differences:

)

 ( 584,817
)

)

 ( 405,761
)

 Stock/options issued for
 services

 -

 -

 26,500

 5,565

 Depreciation
 and amortization

 235,740

 49,505

 57,516

 12,078

 Tax
 income (loss)

 ( 2,549,104
)

 ( 535,312
)

 ( 1,848,178
)

 ( 388,117
)

 Prior Year NOL (exclude
 effect of state tax)

 ( 1,848,178
)

 ( 388,117
)

 -

 -

 Cumulative
 NOL

 ( 4,397,282
)

 ( 923,429
)

 ( 1,848,178
)

 ( 388,117
)

 SCHEDULE
OF INCOME TAX PROVISION

 31, 2023

 Net operating loss carry forwards

 923,429

 388,117

 Stock/options issued for services

 -

 5,565

 Depreciation and amortization

 49,505

 12,078

 Tax rate change

 -

 -

 Valuation allowance

 ( 972,935
)

 ( 405,761
)

 Total

 -

 -

 Tax at statutory rate ( 21 %)

 ( 584,817
)

 ( 405,761
)

 State tax benefit, net of federal tax effect

 -

 -

 Change in valuation
 allowance

 584,817

 405,761

 Total

 -

 -

 In
2023, the Company had pre-tax income and losses of $ 2,784,844, respectively, available for carry-forward to offset future taxable income.
The Management has determined to provide full valuation allowances for our net deferred tax assets at the end of 2023, including Net
Operating Loss (NOL) carryforwards generated during the years. We could realize our deferred tax assets based on its evaluation of positive
and negative evidence, including our history of operating losses and the uncertainty of generating future taxable income.

 On
December 22, 2017, the United States President signed the Tax Cuts and Jobs Act (the "Act"). The Act amends the Internal
Revenue Code to reduce tax rates and modify individual and business policies, credits, and deductions. The Act reduces the corporate
federal tax rate from a maximum of 35 % to a 21 % rate for corporations. The rate reduction took effect on January 1, 2018. Therefore,
we have applied the tax rate of 21 % to the ending balance of federal deferred tax assets. As we provided a full valuation allowance against
our net deferred tax assets, we have not recorded any tax impact due to the tax rate change.

 NOTE
9. OFF-BALANCE SHEET ARRANGEMENTS

 We
have no off-balance sheet arrangements that would affect our liquidity, capital resources, market risk support, credit risk support,
or other benefits.

 NOTE
10. SUBSEQUENT EVENTS

 Eyeon
60K Notes Payable ($60,000)

 On
April 05, 2024, the Company borrowed $ 60,000 at a 15 % interest rate due on April 05, 2025, from Eyeon Investments Pty Ltd ATF Eyeon Investments
Family Trust (Eyeon), directly benefiting Mr. Copulos.

 The
Company had evaluated subsequent events through April 18, 2024, when these financial statements were available to be issued.

 F- 27

 EXHIBIT

 Exhibit

 Item

 31.1

 Certification of Chief Executive Officer pursuant to Section 302(a) of the Sarbanes-Oxley Act of 2002

 31.2

 Certification of Chief Financial Officer pursuant to Section 302(a) of the Sarbanes-Oxley Act of 2002

 32.1

 Certification of Chief Executive Officer and Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

 101.INS*

 101.SCH*

 101.CAL*

 101.DEF*

 101.LAB*

 101.PRE*

 Cover