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 UNITED STATES
 SECURITIES AND EXCHANGE COMMISSION
 Washington, D.C. 20549

 FORM 10-K

 (Mark One)

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

 For the fiscal year ended 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 Number: 000-56012

 Reliant Holdings, Inc.

 (Exact name of registrant as specified in its charter)

 Nevada

 47-2200506

 (State or Other Jurisdiction
 of Incorporation or Organization)

 ( I.R.S. Employer
 Identification No.)

 12343 Hymeadow Drive, Suite 3-A,
 Austin, Texas

 78750

 (Address of Principal Executive Offices)

 (Zip Code)

 Registrant's telephone number, including area code: ( 512) 407-2623

 Securities registered pursuant to Section 12(b) of the Act: None.

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

 Common Stock, $0.001 Par Value Per share

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

 Indicate 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

 Indicate 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 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

 Indicate by check mark whether the registrant has submitted electronically, every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit files). Yes No

 Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of " large accelerated filer, " " accelerated filer " and " smaller reporting company " and " emerging growth company " in Rule 12b-2 of the Exchange Act.

 Large accelerated filer

 Accelerated filer

 Non-accelerated Filer

 Smaller reporting company

 Emerging growth company

 If an emerging growth company, indicate by 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.

 Indicate by check mark whether the registrant has filed a report on and attestation to its management's assessment of the effectiveness of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report.

 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 officers during the relevant recovery period pursuant to §240.10D-1(b).

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

 The aggregate market value of the voting and non-voting common stock held by non-affiliates of the registrant as of the last business day of the registrant's most recently completed second fiscal quarter was approximately $ 469,641.

 As of April 16, 2024, there were 16,785,000 shares of common stock issued and outstanding.

 DOCUMENTS INCORPORATED BY REFERENCE

 None.

 CAUTIONARY STATEMENT REGARDING FORWARD-LOOKING INFORMATION

 ITEM 1.

 BUSINESS

 ITEM 1A.

 RISK FACTORS

 ITEM 1B.

 UNRESOLVED STAFF COMMENTS

 ITEM 1C.

 CYBERSECURITY

 ITEM 2.

 PROPERTIES

 ITEM 3.

 LEGAL PROCEEDINGS

 ITEM 4.

 MINE SAFETY DISCLOSURES

 ITEM 5.

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

 ITEM 6.

 [RESERVED]

 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 SUPPLEMENTAL DATA

 ITEM 9.

 CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE

 ITEM 9A.

 CONTROLS AND PROCEDURES

 ITEM 9B.

 OTHER INFORMATION

 ITEM 9C.

 DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS

 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

 ITEM 15.

 EXHIBITS, FINANCIAL STATEMENTS AND SCHEDULES

 ITEM 16.

 FORM 10-K SUMMARY

 Page 2 of 60

 CAUTIONARY STATEMENT REGARDING FORWARD-LOOKING INFORMATION

 This Annual Report on Form 10-K (this " Report ") contains forward-looking statements within the meaning of the federal securities laws, including Section 27A of the Securities Act of 1933, as amended, Section 21E of the Securities Exchange Act of 1934, as amended and Private Securities Litigation Reform Act of 1995. In some cases, you can identify forward-looking statements by the following words: " anticipate, " " believe, " " continue, " " could, " " estimate, " " expect, " " intend, " " may, " " ongoing, " " plan, " " potential, " " predict, " " project, " " should, " or the negative of these terms or other comparable terminology, although not all forward-looking statements contain these words. Forward-looking statements are not a guarantee of future performance or results, and will not necessarily be accurate indications of the times at, or by, which such performance or results will be achieved. Forward-looking statements are based on information available at the time the statements are made and involve known and unknown risks, uncertainties and other factors that may cause our results, levels of activity, performance or achievements to be materially different from the information expressed or implied by the forward-looking statements in this Report. These factors include:

 the need for additional funding;

 our lack of a significant operating history;

 the fact that our sole officer and director has control over our voting stock;

 the loss of key personnel or failure to attract, integrate and retain additional personnel;

 corporate governance risks;

 economic downturns;

 the level of competition in our industry and our ability to compete;

 our ability to respond to changes in our industry;

 our ability to protect our intellectual property and not infringe on others' intellectual property;

 our ability to scale our business;

 our ability to maintain supplier relationships;

 our ability to obtain and retain customers;

 our ability to execute our business strategy in a very competitive environment;

 trends in and the market for recreational pools and services;

 lack of insurance policies;

 dependence on a small number of customers;

 changes in laws and regulations;

 the market for our common stock;

 our ability to effectively manage our growth;

 dilution to existing stockholders;

 costs and expenses associated with being a public company;

 client lawsuits, damages, judgments and settlements required to be paid in connection therewith and the effects thereof on our reputation;

 health risks, economic slowdowns and rescissions and other negative outcomes caused by pandemics and governmental responses thereto;

 changes in inflation and interest rates, supply constraints, and possible recessions caused thereby;

 economic downturns both in the United States and globally;

 risk of increased regulation of our operations; and

 other risk factors included under "Risk Factors" below.

 You should read the matters described and incorporated by reference in "Risk Factors" and the other cautionary statements made in this Report, and incorporated by reference herein, as being applicable to all related forward-looking statements wherever they appear in this Report. We cannot assure you that the forward-looking statements in this Report will prove to be accurate and therefore prospective investors are encouraged not to place undue reliance on forward-looking statements. Other than as required by law, we undertake no obligation to update or revise these forward-looking statements, even though our situation may change in the future.

 Page 3 of 60

 ITEM 1. BUSINESS

 Summary Matters and Definitions

 In this Annual Report on Form 10-K (this " Report "), we may rely on and refer to information regarding the industries in which we operate in general from market research reports, analyst reports and other publicly available information. Although we believe that this information is reliable, we cannot guarantee the accuracy and completeness of this information, none of this information has been commissioned by us, and we have not independently verified any of it.

 Unless the context requires otherwise, references to the " Company, " " we, " " us, " " our, " " Reliant ", " Reliant Holdings " and " Reliant Holdings, Inc. " refer specifically to Reliant Holdings, Inc. and its consolidated subsidiaries.

 In addition, unless the context otherwise requires and for the purposes of this Report only:

 " Exchange Act " refers to the Securities Exchange Act of 1934, as amended;

 " SEC " or the " Commission " refers to the United States Securities and Exchange Commission; and

 " Securities Act " refers to the Securities Act of 1933, as amended.

 Organizational History

 We were formed as a Nevada corporation on May 19, 2014.

 On May 23, 2014, we, along with Reliant Pools, Inc. (" Reliant Pools ") and the stockholders of Reliant Pools, entered into an Agreement for the Exchange of Common Stock (the " Exchange Agreement "). Pursuant to the Exchange Agreement, the stockholders of Reliant Pools exchanged 2.1 million shares of common stock, representing 100% of the outstanding common stock of Reliant Pools, for 2.1 million shares of our common stock (the " Exchange "). As a result of the Exchange, Reliant Pools became our wholly-owned subsidiary. The President of Reliant Pools, and its largest stockholder at the time of the Exchange was Michael Chavez, our then President, then Chief Executive Officer and then sole director. The following shares of restricted common stock were issued in connection with the Exchange: 900,000 shares of common stock to Michael Chavez, our then President, then Chief Executive Officer and then sole director; 750,000 shares of common stock to Elijah May, our current Chief Executive Officer and sole director; and 450,000 shares of common stock to Becky Spohn, our former Controller.

 Reliant Pools was originally formed as a Texas General Partnership (Reliant Pools, G.P.) in September 2013, and was owned by Mr. Chavez, Mr. May, Ms. Spohn, and a third party, who subsequently was unable to perform the services required for him to vest his interest, which interest was subsequently terminated, leaving Mr. Chavez, Mr. May and Ms. Spohn as the sole owners of Reliant Pools, G.P. In May 2014, Reliant Pools, G.P. was converted from a Texas General Partnership to a Nevada corporation, Reliant Pools, Inc., with the same ownership as described above at the time of the Exchange.

 On October 10, 2018, the Company incorporated a new wholly-owned subsidiary in Texas, Reliant Custom Homes, Inc. and is attempting to expand its operations in the Austin, Texas area as a custom home builder. To date, the Company has engaged a consultant in connection with custom home builder services, and has purchased land located in Lago Vista, Texas, in the Texas Hill Country, outside of Austin, Texas, on which it has started constructing a custom home which it then plans to sell. In April 2020, the Company obtained a construction loan for $221,000 for the construction costs associated with the build, of which $186,404 was outstanding as of December 31, 2022 and $220,309 was outstanding as of December 31, 2023, which funds were used for building material purchases. The loan has been renewed and has been extended through April 28, 2024. To date, the Company's subcontractors have completed the construction of the custom home and the Company is currently completing minor repairs on the home to close out permits. The home is currently under a 60 day option contract for an estimated sales price of $540,000.

 Page 4 of 60

 In September 2021, we formed Reliant Solar Energy, Inc., a wholly-owned Texas subsidiary (" Reliant Solar ") to focus on renewable energy in solar panels and other sustainable energy sources. We have not undertaken significant operations towards this line of business or generated any revenues to date.

 Organizational Structure

 The following chart reflects our current organization structure, including our wholly-owned subsidiaries.

 Description of Business Operations:

 Residential Pools

 We, through our wholly-owned subsidiary Reliant Pools (which has been in operation since September 2013), are an award winning, custom, swimming pool construction company located in the greater Austin, Texas market. We assist customers with the design of, and then construct, recreational pools which blend in with the surroundings, geometric pools which complement the home's architecture and water features (e.g., waterfalls and negative edge pools) which provide the relaxing sounds of moving water. Moving forward, we may expand our custom pool construction operations locally and regionally, and nationally.

 To date, the majority of our growth has been through referral business. We offer a wide variety of pool projects based upon price and the desires of the client. When our sales personnel meet with a prospective customer, we provide them with an array of projects from the basic pool building to more high-end projects that may include waterfalls, mason work, backyard lighting and in-ground spas to highlight the outdoor living experience.

 Types of Pools

 The most common type of pools that we build are either a " Freeform Pool " or " Geometric Pool " which are described as follows:

 " Freeform Pool " - A " Freeform " pool is usually accomplished with some combination of the following:

 Gentle curves; non-traditional shapes;

 Natural rock, flagstone or " rolled beams " around the perimeter;

 Natural rock or stone built-in at various places around the pool; and/or

 Rock or stone pavers, exposed aggregate, scrolled or stamped concrete.

 Page 5 of 60

 " Geometric Pool " - A " Geometric " pool is usually accomplished with some combination of the following:

 Clean, straight lines and/or geometric shapes;

 Brick coping or " paving tiles " around the perimeter; and/or

 Brick or tiled decking, or stamped concrete.

 Geometric pool designs often utilize sleek and straight lines. This style of pool is usually a more formal design, even without additional water features or spa included.

 Competitive Strengths

 We believe we have a strong competitive position in the custom pool construction industry in Austin, Texas, due to, among other things:

 Industry Expertise. We believe our employees and subcontractors are among the most skilled and experienced in the region. With over 40 years of industry experience (combined experience of the management, plan designers, and the construction personnel and subcontractors), we are dedicated to customer satisfaction from the moment we contract with a customer to the day each project is completed.

 Reputation and Name Recognition. Our name recognition, reputation and quality of workmanship has resulted in referral business and established relationships with home builders who refer us prospective customers from time-to-time.

 Innovative Sales and Marketing Approach. Our experienced sales designers provide us with significant advantages over competitors that have less qualified sales personnel and/or utilize less sophisticated sales methods.

 Customer Satisfaction. Customer satisfaction is a key component of our marketing strategy which is based upon referral business. We use only top quality materials and equipment.

 Growth Strategy

 We believe that our competitive strengths provide a platform for expansion. Our growth strategy may include the following component:

 Pursue Vertical Business Opportunities. We plan on expanding our revenue centers by either acquiring or developing vertical businesses that complement the pool building business, funding and opportunity permitting.

 Swimming Pool Sales and Industry

 Swimming pools can be constructed as (1) residential in-ground swimming pools, (2) residential above-ground swimming pools (usually 12 to 24 feet in diameter), or (3) commercial swimming pools. Our operations are focused solely on construction of residential in-ground swimming pools, provided we plan to expand into maintenance services related to residential in-ground swimming pools in the future. Specifically, we focus on the installation of concrete, in-ground residential swimming pools.

 Page 6 of 60

 Types of In-ground Pools

 In-ground pools come in three basic varieties: vinyl-lined, fiberglass, and gunite/shotcrete or concrete.

 Gunite or Shotcrete pools

 Gunite or Shotcrete pools are similar to concrete pools and can be finished with tile, plaster, paint, aggregate or fiberglass. These pools are often well suited to areas that are prone to extremely high temperatures and areas where the soil is known to expand. Pools made from concrete, gunite or shotcrete are generally strong and durable so potential buyers often take comfort in the fact that these structures usually don't require much in terms of maintenance and repair.

 We use Shotcrete in the construction of our pools. Shotcrete is concrete (or sometimes mortar) conveyed through a hose and pneumatically projected at high velocity onto a surface, as a construction technique. It is reinforced by conventional steel rods, steel mesh, and/or fibers. Fiber reinforcement (steel or synthetic) is also used for stabilization in applications such as slopes or tunneling.

 Shotcrete is usually an all-inclusive term for both the wet-mix and dry-mix versions. In pool construction, however, the term " shotcrete " refers to wet-mix and " gunite " to dry-mix. In this context, these terms are not interchangeable.

 Shotcrete is placed and compacted at the same time, due to the force with the nozzle. It can be sprayed onto any type or shape of surface, including vertical or overhead areas. This allows us to tailor the shape of pools to a client's needs.

 Vinyl-lined pools

 Vinyl-lined pools are structurally similar to above ground pools. When this type of pool is installed, a hole is dug in the ground and a frame is assembled around the perimeter of the hole. Sand is then laid in the bottom of the hole and a vinyl liner is attached to the structure's wall. Vinyl-lined pools can be attractive because they tend to be the least expensive in-ground pool to install but this also means that they can be less durable. We do not design, build or install vinyl-lined pools.

 Fiberglass pools

 Fiberglass pools can be quite attractive to potential buyers. These pools are built in a factory in one piece out of fiberglass-reinforced plastic that is molded into a basin-shape that resembles a giant bathtub. Fiberglass pools can be initially more expensive to purchase, but the maintenance cost is generally lower than it is with other in-ground pools. Unlike the vinyl-lined variety, this type of pool doesn't have a liner that needs to be replaced. In addition, fiberglass pools usually require fewer chemicals than are necessary in the maintenance of a concrete pool. We do not design, build or install fiberglass pools.

 Principal Suppliers and Subcontractors

 We regularly evaluate supplier relationships and consider alternate sourcing as appropriate to assure competitive costs and quality standards. We currently do not have long-term contracts with our suppliers. We also believe there are currently a number of other suppliers that offer comparable terms.

 We utilize independent subcontractors to install pools. Our on-site personnel act as a field supervisor to oversee all aspects of the installation process, including scheduling, to coordinate the activities of the subcontractors and communicate with the customer.

 Page 7 of 60

 Seasonality

 Our business exhibits substantial seasonality, which we believe is typical of the swimming pool supply industry. Peak activity occurs during the warmest months of the year, typically April through September. Unseasonable warming or cooling trends can accelerate or delay the start or end of the pool season, which could impact our future planned maintenance services and our construction services. Weather also impacts our construction and installation products to the extent that above average precipitation, late spring thaws and other extreme weather conditions delay, interrupt or cancel current or planned construction and installation activities. Additionally, during periods of heavy rain, we may be delayed in construction activities while the ground dries out. The likelihood that unusual weather patterns will severely impact our results of operations is exacerbated by the concentration of our operations in Austin, Texas.

 Our Pool Construction Operations

 We estimate that it takes 4-7 months to complete each pool we construct (not including days lost to rain or other inclement weather). Our standard arrangement with customers provides for a one-year limited warranty for our work, and subject to certain exceptions, warrants that the pool structure will remain structurally sound (i.e., will remain capable of retaining water), during the period that the pool is owned by the original customer.

 The average cost of our pools has decreased to approximately $123,047 for fiscal 2022, down from $165,865 from the previous year.

 Custom Homes

 On October 10, 2018, the Company incorporated a new wholly-owned subsidiary in Texas, Reliant Custom Homes, Inc. and is attempting to expand its operations in the Austin, Texas area as a custom home builder. To date, the Company has engaged a consultant in connection with custom home builder services, and has purchased land located in Lago Vista, Texas, in the Texas Hill Country, outside of Austin, Texas, on which it has started constructing a custom home which it then plans to sell. Current plans are for the custom home to be approximately 2,300 square feet. In April 2020, the Company obtained a construction loan for $221,000 for the construction costs associated with the build, of which $186,404 was outstanding as of December 31, 2022 and $220,309 was outstanding as of December 31, 2023, which funds were used for building materials purchases. The loan has been renewed and has been extended through April 28, 2024. To date, the Company's subcontractors have completed the construction of the custom home and the Company is currently completing minor repairs on the home to close out permits. The home is currently under a 60 day option contract for an estimated sales price of $540,000.

 The construction of our custom home is being conducted under the supervision of an on-site construction manager. Substantially all of our construction work has been, and is planned to continue to be, performed by independent subcontractors under contracts that establish a specific scope of work at an agreed-upon price. In addition, we anticipate that our construction field manager will interact with homebuyers throughout the construction process and instruct homebuyers on post-closing home maintenance.

 We plan to maintain efficient construction operations and use industry and company-specific construction practices.

 Generally, we anticipate the construction materials to be used in our home builder operations will be readily available from numerous sources. However, the cost of certain building materials, especially lumber, steel, concrete, copper, and petroleum-based materials, is influenced by changes in global commodity prices, national tariffs, and other foreign trade factors. Additionally, the ability to consistently source qualified labor at reasonable prices may be challenging and we cannot determine the extent to which necessary building materials and labor will be available at reasonable prices in the future.

 We currently anticipate building custom homes on a build-to-order basis where we do not begin construction of the home until we have a signed contract with a customer. However, we may in the future also build speculative (" spec ") homes, which would allow us to compete with existing homes available in the market, especially for homebuyers that require a home within a short time frame.

 Page 8 of 60

 Reliant Solar

 In September 2021, we formed Reliant Solar to focus on renewable energy in solar panels and other sustainable energy sources. We have not undertaken significant operations towards this line of business or generated any revenues to date.

 Dependence on a Limited Number of Customers

 We had revenue of $2,454,802 for the year ended December 31, 2023, compared to revenue of $4,616,404 for the year ended December 31, 2022, respectively. There were two customers representing more than 10% of gross revenue for the year ended December 31, 2023 (representing 26% of total revenue), and no customers representing more than 10% of gross revenue for the year ended December 31, 2022.

 Other than through occasional referrals from such entities, we do not have any agreements or relationships in place with home builders.

 We do not have any current customers in the custom home or solar divisions of the Company.

 Our Industries

 We believe that the swimming pool industry is relatively young, with room for continued growth. According to a February 2021 report by Allied Market Research, Aqua Magazine, the swimming pool construction market size was valued at approximately $6.8 billion in 2019, and is expected to reach approximately $7.4 billion by 2027, registering a compound annual growth rate of 3.8% from 2020 to 2027. We also believe that significant growth opportunities exist with pool remodel activities due to the aging of the installed base of swimming pools, technological advancements and the development of energy-efficient products.

 New swimming pool construction comprises the bulk of consumer spending in the pool industry. The demand for new pools is driven by the perceived benefits of pool ownership including relaxation, entertainment, family activity, exercise and convenience. The industry competes for new pool sales against other discretionary consumer purchases such as home remodeling, boats, motorcycles, recreational vehicles and vacations. The industry is also affected by other factors including, but not limited to, consumer preferences or attitudes toward pool and landscape products for aesthetic, environmental, safety or other reasons.

 Certain trends in the housing market, the availability of consumer credit, interest rates, inflation and general economic conditions (as commonly measured by Gross Domestic Product or GDP) affect our industry. We believe that over the long term, housing turnover and single-family home value appreciation may correlate with demand for new pool construction, with higher rates of home turnover and appreciation having a positive impact on new pool starts over time. We also believe that homeowners' access to consumer credit is a critical factor enabling the purchase of new swimming pools. Similar to other discretionary purchases, replacement and refurbishment activities are more heavily impacted by economic factors such as consumer confidence, GDP and employment.

 According to research by the National Association of Home Builders (NAHB) on the Census Bureau's Survey of Construction (SOC), in 2023, 15.6% of total new single-family homes constructed in the West-South-Central portion of the United States, which includes Texas, were custom homes.

 The Company believes that there is a market for custom homes in the Texas Hill Country, where it has purchased real estate and where it is in the process of constructing a custom home.

 Competition

 The sales and installation industry of in-ground residential swimming pools is highly fragmented. We face competition primarily from regional and local installers. We believe that there are a small number of swimming pool companies that compete with us on a national basis. Barriers to entry in the swimming pool sales and installation industry are relatively low.

 Page 9 of 60

 We believe that the principal competitive factors in the pool design and installation business are the quality and level of customer service, product pricing, breadth and quality of products offered, ability to procure labor and materials on a market-by-market basis from local and regional sources, financial integrity and stability, and consistency of business relationships with customers. We believe we compare favorably with respect to each of these factors.

 The market for custom homes is highly fragmented. The Company will compete against numerous smaller construction firms offering custom home construction services, as well as against larger national construction firms building non-custom houses. Additionally, new home sales have traditionally represented a relatively small portion of overall U.S. home sales (new and existing homes). Therefore, we also compete with sales of existing house inventory and any provider of for sale or rental housing units, including apartment operators. We plan to compete primarily on the basis of location, price, quality, reputation and design.

 Advertising and Marketing

 We estimate that currently 35% of our pool construction customers come from word of mouth referrals from prior clients (for which we do not pay any referral fees or other compensation) and that 60% of our current clients locate us through Google suite of services (for which we pay fees based on the click through rate of potential customers and our placement in rankings of key google word search terms which we update from time-to-time), with 5% of our customers finding us through Yelp and Houzz (which we pay nominal fees for advertising on a month-to-month basis in connection with), provided that historically the majority of our customers to date have come from word of mouth referrals. Total advertising and marketing expenses for the year ended December 31, 2023 were $35,834 and for the year ended December 31, 2022 were $41,910.

 We have not undertaken any advertising or marketing for our custom home operations to date or any solar installation operations, which are preliminary.

 Intellectual Property

 Although we believe that our name and brand are protected by applicable state common law trademark laws, we do not currently have any patents, concessions, licenses, royalty agreements, or franchises.

 Employees and Human Capital Resources

 We currently have three employees which we employ on a full-time basis. Our compensation programs are designed to align the compensation of our employees with performance and to provide the proper incentives to attract, retain and motivate employees to achieve superior results. The Company places a high value on diversity and inclusion. Future success will depend partially on our ability to attract, retain and motivate qualified personnel. No employees are covered by collective bargaining agreements. We believe we have satisfactory relations with our employees.

 We utilize independent subcontractors to install pools and plan to utilize independent subcontractors to construct our planned custom home. Our personnel act as field supervisors to oversee all aspects of the installation process and as schedulers to coordinate the activities of the subcontractors and communicate with the customer.

 Government Regulations

 Our assets, operations and pool and spa construction activities and home construction activities, are subject to regulation by federal, state and local authorities, including regulation by various authorities under federal, state and local environmental laws. Regulation affects almost every aspect of our business, including requiring conformity with local and regional plans, and public building approvals, together with a number of other safety and health regulations relating to pool and spa construction and home construction. Additionally, each municipality (including Austin, Texas which is the only city we currently operate in) has its own planning and zoning requirements. Permits and approvals mandated by regulation for construction of pools and spas, and home construction, are often numerous, significantly time-consuming and onerous to obtain, and not guaranteed. The permit processes are administered by numerous Federal, state, regional and local boards and agencies with independent jurisdictions. Permits, when received, are subject to appeal or collateral attack and are of limited duration. Such permits, once expired, may or may not be renewed and development for which the permit is required may not be completed if such renewal is not granted. Although we believe that our operations are in full compliance in all material respects with applicable Federal, state and local requirements, our growth and ability to construct future pools and spas, and home construction, in Austin, Texas and other jurisdictions, may be limited and more costly as a result of legislative, regulatory or municipal requirements. Furthermore, changes in such regulations and requirements may affect our capacity to conduct our business effectively and/or to operate profitably.

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 In Austin, Texas, we are required to obtain building permits for each pool we construct, based on our submitted plans for such pools. We are also required to abide by certain pool construction guidelines, which require among other things, that each pool is enclosed by a fence at least four feet high, with self-closing and self-latching gates. Additionally, all pools and spas we construct are subject to the Virginia Graeme Baker Pool & Spa Safety Act (P&SS Act) which was enacted by Congress and signed into law by President George W. Bush on December 19, 2007. Designed to prevent the tragic and hidden hazard of drain entrapments and eviscerations in pools and spas, the law became effective on December 19, 2008. The P&SS Act requires, among other things, that all pools and spas be equipped with drain covers that (a) have mechanical devices which let air in to ease the vacuum created when an entrapment or blockage is sensed by the drain cover; (b) have electro-mechanical devices that shut off pumps when a blockage/entrapment is sensed; or (c) include pumps or motors with built-in software that shuts off pumps when a blockage/entrapment is sensed.

 Notwithstanding the above, our current costs associated with compliance with environmental laws (Federal, state and local) are currently minimal and because we don't own any of the properties on which we construct our pools and spas, we don't bear the direct costs or liability associated with compliance with environmental laws on such properties. Additionally, we currently build in the costs of permitting and compliance with building codes into all of our projects, provided that if such costs increase in the future, customers may be unwilling to pay such costs, and it could result in a decrease in demand for our services or our margins.

 Our home building operations are subject to extensive regulations imposed and enforced by various federal, state, and local governing authorities. These regulations are complex and include building codes, land zoning and other entitlement restrictions, health and safety regulations, labor practices, marketing and sales practices, environmental regulations, rules and regulations relating to mortgage financing and title operations, and various other laws, rules, and regulations. Collectively, we anticipate that these regulations have a significant impact on the site selection and development of our planned custom homes; our house design and construction techniques; our relationships with customers, employees, suppliers, and subcontractors; and many other aspects of our planned home construction business. The applicable governing authorities frequently have broad discretion in administering these regulations, including inspections of our homes prior to closing with the customer. Additionally, we may experience extended timelines for receiving required approvals from municipalities or other government agencies that may delay our planned development and construction activities.

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 Where You Can Find Other Information

 We file annual, quarterly, and current reports, proxy statements and other information with the SEC. The SEC maintains an Internet site that contains reports, proxy and information statements, and other information regarding issuers that file electronically with the SEC like us at  (our filings can be found at  Copies of documents filed by us with the SEC are also available from us without charge, upon oral or written request to our Secretary, who can be contacted at the address and telephone number set forth on the cover page of this Report. Our website address is  The information on, or that may be accessed through, our website is not incorporated by reference into this Report and should not be considered a part of this Report.

 ITEM 1A. RISK FACTORS

 An investment in our common stock involves a high degree of risk. You should carefully consider the risks described below as well as the other information in this filing before deciding to invest in our company. Any of the risk factors described below could significantly and adversely affect our business, prospects, financial condition and results of operations. Additional risks and uncertainties not currently known or that are currently considered to be immaterial may also materially and adversely affect our business, prospects, financial condition and results of operations. As a result, the trading price or value of our common stock could be materially adversely affected, and you may lose all or part of your investment.

 Summary Risk Factors

 We face risks and uncertainties related to our business, many of which are beyond our control. In particular, risks associated with:

 the need for additional funding, our ability to raise such funding, and the ultimate terms thereof;

 economic downturns, changes in inflation and interest rates, increased costs of materials and labor due to among other things, global conflicts such as the ongoing Ukraine/Russia war;

 our lack of a significant operating history;

 the fact that our sole officer and director has significant control over our voting stock;

 the loss of key personnel or failure to attract, integrate and retain additional personnel;

 corporate governance risks;

 economic downturns;

 the level of competition in our industry and our ability to compete;

 our ability to respond to changes in our industry;

 our ability to protect our intellectual property and not infringe on others' intellectual property;

 our ability to scale our business;

 our ability to maintain supplier relationships and obtain the supply of products, equipment and materials;

 our ability to obtain and retain customers, via referrals or otherwise;

 defects in products, pools, and homes;

 terrorist attacks, adverse weather, natural disasters;

 our ability to execute our business strategy in a very competitive environment;

 trends in and the market for recreational pools and services, custom homes and solar panel installations;

 the outcome of lawsuits and judgments or settlements associated therewith;

 the ability to realize our backlog;

 our ability to compete in the home building space, interest rates on new homes, construction costs, availability of materials and contractors, regulatory issues and permits;

 lack of insurance policies;

 dependence on a small number of customers and customers in one geographic area;

 changes in laws and regulations;

 The lack of a significant market for our common stock, and the volatile nature thereof;

 our ability to effectively manage our growth;

 dilution to existing stockholders;

 our blank check preferred stock and ability to issue significant shares of common stock;

 costs and expenses associated with being a public company;

 negative perceptions associated with certain regulatory issues affecting our significant stockholder and former officer/director;

 client lawsuits, damages, judgments and settlements required to be paid in connection therewith and the effects thereof on our reputation;

 health risks, economic slowdowns and rescissions and other negative outcomes caused by pandemics and other health crises and governmental responses thereto;

 economic downturns and recessions both in the United States and globally;

 risk of increased regulation of our operations; and

 other risk factors included below.

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 Risks Related to Our Business Operations:

 We may not be able to sell our custom home for the price sought, and we may lose money on the sale of our custom home.

 To date, the Company's subcontractors have completed the construction of our custom home and the Company is currently completing minor repairs on the home to close out permits. The home is currently under a 60 day option contract for an estimated sales price of $540,000. We may not be able to sell the home for that price, the sale of the home may take longer to accomplish than expected, we may be forced to pay significant expenses paying utilities and other costs on the custom home and amounts due on the construction loan, prior to the date we can sell the home. Additionally, we may not be able to recoup our costs of construction and may be forced to sell the home at a loss. Any of the above may have a material adverse effect on our results of operations and the value of our securities.

 We may enter into strategic transactions in the future which may result in a material change in our operations and/or a change of control.

 The costs and expenses of our public reporting obligations are material, and materially affect our quarterly results of operations and profitability. In the future, we or our majority stockholders, may enter into transactions with parties seeking to merge and/or acquire us and/or our operations. While we have not entered into any agreements or understandings with any such parties to date, in the event that we do enter into such a transaction or transactions in the future, our majority stockholders will likely change and new shares of common stock or preferred stock could be issued resulting in substantial dilution to our then current stockholders. As a result, our new majority stockholders may change the composition of our Board of Directors (currently consisting solely of Mr. May) and replace our current management. Any future transaction may also result in a change in our business focus. We have not entered into any definitive binding agreements relating to any strategic transaction involving the Company as of the date of this filing and may not enter into such agreements in the future. There is no deadline or definitive timetable set for completion of the strategic alternatives review process and there can be no assurance that this process will result in the Company pursuing a transaction or any other strategic outcome. The Company does not intend to make any further public comment regarding the review of strategic alternatives until it has been completed or the Company determines that a disclosure is required by law or otherwise deemed appropriate. Any future strategic transaction involving the Company or its operations may have a material effect on our operations, cash flows, results of operations, prospects, plan of operations, the listing of our common stock on the OTCQB Market, our officers, directors and majority stockholders, and the value of our securities.

 Adverse macro-economic conditions, including inflation and high interest rates, have in the past, and could in the future, adversely impact our operating results.

 Heightened levels of inflation and the potential worsening of macro-economic conditions, including slower growth or recession, changes to fiscal and monetary policy, tighter credit, higher interest rates and currency fluctuations, present a risk for us, our suppliers and the stability of our industry. If inflation and interest rates remain at current levels for an extended period, or increase even further, and we are unable to successfully mitigate the impact, our costs are likely to increase, resulting in pressure on our profits, margins and cash flows, and we expect continued and/or further declines in demand for pool construction services. Any of the above may have a material adverse effect on our results of operations and the value of our securities.

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 The demand for our swimming pools may be adversely affected by changes in consumer discretionary spending or unfavorable economic conditions.

 Consumer discretionary spending significantly affects our sales and is impacted by factors outside of our control, including general economic conditions, the residential housing market, unemployment rates, wage levels, interest rate fluctuations, inflation, disposable income levels, consumer confidence and access to credit. In economic downturns, the demand for swimming pools may decline, often corresponding with declines in discretionary consumer spending, the growth rate of pool eligible households and swimming pool construction. Even in generally favorable economic conditions, severe and/or prolonged downturns in the housing market could have a material adverse impact on our financial performance. Such downturns expose us to certain additional risks, including but not limited to the risk of customer closures or bankruptcies, which could shrink our potential customer base and inhibit our ability to collect on those customers' receivables.

 We believe that homeowners' access to consumer credit at attractive interest rates is a critical factor enabling the purchase of new pools. Between late 2006 and early 2010, the unfavorable economic conditions and downturn in the housing market resulted in significant tightening of credit markets, which limited the ability of consumers to access financing for new swimming pools. Any similar tightening of consumer credit as well as the recent and potential further increase in interest rates could prevent consumers from obtaining financing for pool and related outdoor projects, which could negatively impact our sales.

 Discretionary spending is often adversely affected during times of economic, social or political uncertainty. The potential for natural or man-made disasters or extreme weather, geopolitical events and security issues, labor or trade disputes and similar events could create these types of uncertainties and negatively impact our business in ways that we cannot presently predict.

 Past growth may not be indicative of future growth.

 Historically, we have experienced substantial sales growth. Our various business strategies and initiatives, including our growth initiatives, are subject to business, economic, and competitive uncertainties and contingencies, many of which are beyond our control. While we contemplate continued growth, we may not be able to:

 acquire new consumers, and grow our share of the market;

 generate sufficient cash flows or obtain sufficient financing to support expansion plans and general operating activities;

 identify suitable acquisition candidates and successfully integrate acquired businesses; or

 maintain favorable supplier arrangements and relationships.

 If we do not manage these factors successfully, our operating results could be adversely affected.

 Supply shortages and other risks related to the demand for skilled labor and materials have in the past and could in the future increase costs, delay deliveries and could adversely affect our financial condition and results of operations.

 The pool construction industry experiences price fluctuations and shortages in labor and materials from time to time. Shortages in labor can be due to shortages in qualified trades people, changes in immigration laws and trends in labor migration, lack of availability of adequate utility infrastructure and services, or our need to rely on local subcontractors who may not be adequately capitalized or insured. Shortages of materials can be due to certain disruptions, such as natural disasters, civil or political unrest, trade disputes, difficulties in production or delivery or health issues like the COVID-19 pandemic. Labor and material shortages can be more severe during periods of strong demand for constructive services or during periods in which the markets where we operate experience natural disasters such as hurricanes, severe weather or flooding. Pricing for labor and materials can be affected by the factors discussed above, changes in energy prices, and various other national, regional and local economic and political factors, including inflation and increases due to lack of supply. If we are not able to successfully offset any such increased costs through higher sales prices, it could adversely affect our margin and results of operations.

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 Economic uncertainty may affect consumer purchases of discretionary items, which has affected and may continue to adversely affect demand for our pools.

 Our pools may be considered discretionary items for consumers. Factors affecting the level of consumer spending for such discretionary items include general economic conditions and other factors such as consumer confidence in future economic conditions, fears of recession and trade wars, the price of energy, fluctuating interest rates, the availability and cost of consumer credit, the availability and timing of government stimulus programs, levels of unemployment, inflation, and tax rates. As global economic conditions continue to be volatile or economic uncertainty remains, and with changing inflation and interest rates, trends in consumer discretionary spending also remain unpredictable and subject to reductions as a result of significant increases in employment, financial market instability, and uncertainties about the future, including, but not limited to potential future recessions. Unfavorable economic conditions have led and, in the future, may lead, consumers to delay or reduce purchases of our pools. Consumer demand for our products may decline as a result of an economic downturn or recession, or economic uncertainty in the United States. Our sensitivity to economic cycles and any related fluctuation in consumer demand may have a material adverse effect on our business, results of operations, and financial condition.

 We have been and may continue to be negatively impacted by inflation.

 Increases in inflation have had an adverse effect on our results of operations. Current and future inflationary effects may be driven by, among other things, supply chain disruptions and governmental stimulus or fiscal policies, and geopolitical instability, including the ongoing conflict between the Ukraine and Russia. Continuing increases in inflation, have in the past, and could in the future, impact our costs of labor, equipment, material costs and services and the margins we are able to realize on our pools, all of which could have an adverse impact on our business, financial position, results of operations and cash flows. Inflation has also resulted in higher interest rates, which in turn raises our cost of debt borrowing.

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 Increases in interest rates or decreases in mortgage availability may make purchasing a home more difficult or less desirable and may negatively impact our ability to sell our custom home and/or negatively affect the demand for, or cost of, our custom pools.

 In general, housing demand is adversely affected by increases in interest rates and a lack of availability of mortgage financing. In addition, higher mortgage loan interest rates can affect the affordability of mortgage financing to prospective homebuyers, and we rely on new homebuyers for a portion of our pool construction business. We expect the buyer of our custom home to finance their home purchase through a third-party lender providing mortgage financing. If mortgage interest rates continue to increase and, consequently, the ability of prospective buyers to finance home purchases is adversely affected, we may have a more difficult time selling our custom home. The above risks can also indirectly impact us to the extent our customer needs to sell their existing home to purchase a custom home from us if the potential buyer of their home is unable to obtain mortgage financing. While we attempt to pass on increases in our costs through increased sales prices, market forces may limit our ability to do so. If we are unable to raise sales prices enough to compensate for higher costs, or if mortgage loan interest rates increase significantly, our revenues, pool construction gross profit margin and revenues could be adversely affected.

 We may enter into strategic transactions in the future which may result in a material change in our operations and/or a change of control.

 The costs and expenses of our public reporting obligations are material, and materially affect our quarterly results of operations and profitability. In the future, we or our majority stockholders, may enter into transactions with parties seeking to merge and/or acquire us and/or our operations. While we have not entered into any agreements or understandings with any such parties to date, in the event that we do enter into such a transaction or transactions in the future, our majority stockholders will likely change and new shares of common stock or preferred stock could be issued resulting in substantial dilution to our then current stockholders. As a result, our new majority stockholders may change the composition of our Board of Directors (currently consisting solely of Mr. May) and replace our current management. Any future transaction may also result in a change in our business focus. We have not entered into any agreements relating to any strategic transaction involving the Company as of the date of this filing and may not enter into such agreements in the future. Any future strategic transaction involving the Company or its operations may have a material effect on our operations, cash flows, results of operations, prospects, plan of operations, the listing of our common stock on the OTCQB Market, our officers, directors and majority stockholders, and the value of our securities.

 We may require additional financing, and we may not be able to raise funds on favorable terms or at all, which raises questions about our ability to continue as a going concern.

 We had working capital of $133,503 as of December 31, 2023. With our current cash on hand, expected revenues, and based on our current average monthly expenses, we don't currently anticipate the need for additional funding in order to continue our operations at their current levels and to pay the costs associated with being a public company for the next 12 months. We may however require additional funding in the future to expand or complete acquisitions. In the event we require additional funding in the future, the most likely source of future funds presently available to us will be through the sale of equity capital. Any sale of share capital will result in dilution to existing stockholders. Furthermore, we may incur debt in the future, and may not have sufficient funds to repay our future indebtedness or may default on our future debts, jeopardizing our business viability. We have an accumulated deficit of $277,329 as of December 31, 2023.

 These conditions raise substantial doubt about our ability to continue as a going concern for the next twelve months. The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. Accordingly, the financial statements do not include any adjustments relating to the recoverability of assets and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. The financial statements included herein also include a going concern footnote from our auditors.

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 We may not be able to borrow or raise additional capital in the future to meet our needs or to otherwise provide the capital necessary to expand our operations and business, which might result in the value of our common stock decreasing in value or becoming worthless. Additional financing may not be available to us on terms that are acceptable. Consequently, we may not be able to proceed with our intended business plans. Substantial additional funds will still be required if we are to reach our goals that are outlined in this Report. Obtaining additional financing contains risks, including:

 additional equity financing may not be available to us on satisfactory terms and any equity we are able to issue could lead to dilution for current stockholders;

 loans or other debt instruments may have terms and/or conditions, such as interest rate, restrictive covenants and control or revocation provisions, which are not acceptable to management or our sole director;

 the current environment in capital markets combined with our capital constraints may prevent us from being able to obtain adequate debt financing; and

 if we fail to obtain required additional financing to grow our business, we will need to delay or scale back our business plan, reduce our operating costs, or reduce our headcount, each of which would have a material adverse effect on our business, future prospects, and financial condition.

 Furthermore, in order to pay amounts owed in connection with lawsuits, settlements, and judgments rendered against us, we may be forced to liquidate assets and/or abandon certain of our business plans. If we are unable to pay such amounts, we may be forced to cease operations and/or seek bankruptcy protection.

 Overall, demand for trade workers is extremely high, which has resulted in higher prices for pools, which we attempt to pass on to customers as much as possible.

 Our operations may be adversely affected by global epidemics, pandemics and similar health issues.

 An epidemic, pandemic or similar serious public health issue, and the measures undertaken by governmental authorities to address it, could significantly disrupt or prevent us from operating our business in the ordinary course for an extended period, and thereby, and/or along with any associated economic and/or social instability or distress, have a material adverse impact on our consolidated financial statements. We were previously negatively affected by COVID-19 and various " stay-at-home " and social distancing orders related thereto; in that we experienced delays in obtaining required equipment to start up pools; provided that any current continuing delays are not the effect of COVID-19.

 Our business could also be negatively impacted over the medium-to-longer term if the previous disruptions related to COVID-19 decrease consumer confidence generally or with respect to constructing a pool and/or purchasing a home; cause civil unrest; or precipitate a prolonged economic downturn, increase inflation, and/or an extended rise in unemployment or tempering of wage growth, any of which could lower demand for our products; impair our ability to sell and build pools in a typical manner or at all, generate revenues and cash flows, and/or access to lending markets (or significantly increase the costs of doing so), as may be necessary to sustain our business; increase the costs or decrease the supply of building materials or the availability of subcontractors and other talent, including as a result of infections or medically necessary or recommended self-quarantining, or governmental mandates to direct production activities to support public health efforts.

 Furthermore, there is a risk related to permitting taking longer and risk related to labor and equipment shortages if another pandemic or health crisis was to occur. Should the adverse impacts described above (or others that are currently unknown) occur, whether individually or collectively, we would expect to experience, among other things, decreases in new pool contracts, pools built, average selling prices, revenues and net income, and such impacts could be material to our consolidated financial statements. Along with a potential increase in cancellations of pool contracts, if there are prolonged government restrictions on our business and our customers, and/or an extended economic recession, we could be unable to produce revenues and cash flows sufficient to operate our business. Such a circumstance could, among other things, exhaust our available liquidity (and ability to access liquidity sources), which could cause the value of our common stock to decline in value or become worthless.

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 We owe amounts under an outstanding loan which may decrease the available of cash for operations and which loan is secured by our custom home property.

 On April 28, 2020, the Company (through Reliant Custom Homes) secured a construction loan from First United Bank and Trust Co. to be used to develop the land purchased in the third quarter of 2019, which loan provides for funding to be advanced from time to time pursuant to the requirements of the loan for the construction of a custom home. The loan is in the amount of $220,309 and bears interest at the rate of 6.25% per annum (18% upon the occurrence of an event of default). The loan is guaranteed by Reliant Pools and the Company, and the land is pledged as collateral for security of the payment of the construction loan pursuant to a deed of trust. The loan, which was initially payable one year from issuance, has since been extended to October 28, 2021, and subsequently to April 28, 2022, October 28, 2022, April 28, 2023, and April 28, 2024. The loan agreement contains covenants and restrictions on us and our construction of the property and standard and customary events of default. The loan may be prepaid at any time without penalty.

 Payments under the loan may decrease cash available for other expenses and our failure to pay the loan when due may have a material adverse effect on our operating results, ability to continue our business operations and the value of our securities. The repayment of the loan is secured by a security interest on our property and the home and is guaranteed by the Company and Reliant Pools. Our failure to comply with the terms of the loan may result in the lender foreclosing on the property and the home, or seeking to enforce the guarantees, which may have a material adverse effect on our assets and the value of our securities, and may force us to abandon our plans to develop a custom home.

 Because we have a limited operating history our future operations may not result in profitable operations.

 There is no significant operating history upon which to base any assumption as to the likelihood that we will prove successful, and we may never achieve profitable operations. If we are unsuccessful in addressing these risks, our business will most likely fail. We had gross revenue of $2,454,802 and $4,616,404 for the years ended December 31, 2023 and 2022, respectively. We had net income of $33,615 and $333,876, for the years ended December 31, 2023 and 2022, respectively. We may not have profitable operations in the future to ensure our continuation.

 We rely on our management and if they were to leave our company our business plan could be adversely affected.

 We are largely dependent upon the personal efforts and abilities of our existing management, currently consisting solely of Elijah May (President and Chief Operating Officer and sole member of the Board of Directors), who plays an active role in our operations. Moving forward, should the services of Mr. May be lost for any reason, the Company will incur costs associated with recruiting replacements and any potential delays in operations which this may cause. If we are unable to replace such individual with a suitably trained alternative individual(s), we may be forced to scale back or curtail our business plan.

 We do not currently have any employment agreements or maintain key person life insurance policies on our executive officer. If our executive officer does not devote sufficient time towards our business, we may never be able to effectuate our business plan.

 We do not currently have any employment agreements in place with management.

 The Company has not entered into an employment agreement with Mr. May, our sole officer. As such, there are no contractual relationships guaranteeing that Mr. May will stay with the Company and continue its operations. In the event he was to resign, the Company may be unable to get another officer and director to fill the void and performance may be significantly affected.

 Our inability to diversify our customer base could adversely impact our business and operating results, and expanding into new target markets may open us up to additional risks and challenges.

 While we anticipate that a significant portion of our revenues will continue to be derived from customers in and around Austin, Texas, in the near-term, in order to achieve our long-term growth goals, we will need to diversify our customer base and product offerings and penetrate additional markets.

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 Our efforts to penetrate additional markets are generally in the early stages, and we may not be successful. We may dedicate significant resources to a targeted customer or industry before we achieve meaningful results or are able to effectively evaluate our success. As we target new customers and markets, we will also face different technological, pricing, supply, regulatory and competitive challenges that we may not have experience with. As a result, our efforts to expand to new markets may not succeed, may divert management resources from our existing operations and may require significant financial commitments to unproven areas of our business, all of which may harm our financial performance.

 Our operating results may fluctuate due to factors that are difficult to forecast and not within our control.

 Our past operating results may not be accurate indicators of future performance, and you should not rely on such results to predict our future performance. Our operating results have fluctuated significantly in the past, and could fluctuate in the future. Factors that may contribute to fluctuations include:

 changes in aggregate capital spending, cyclicality and other economic conditions;

 the timing of large customer projects, to which we may have limited visibility and cannot control;

 our ability to effectively manage our working capital;

 our ability to generate increased demand in our targeted markets, particularly those in which we have limited experience;

 global epidemics and pandemics and the U.S.'s responses thereto;

 our ability to satisfy consumer demands in a timely and cost-effective manner;

 pricing and availability of labor and materials;

 increases in inflation and interest rates;

 declines in local, U.S. and global economic activities, including potential rescissions;

 our inability to adjust certain fixed costs and expenses for changes in demand and the timing and significance of expenditures that may be incurred to facilitate our growth;

 seasonal fluctuations in demand and our revenue; and

 disruption in the supply of materials.

 Our executive officer controls a majority of our voting securities and therefore he has the ability to influence matters affecting our stockholders.

 Our sole executive officer and director, Elijah May, beneficially owns approximately 57.6% of the issued and outstanding shares of our common stock and also holds all 1,000 outstanding shares of Series A Preferred Stock which have super majority voting rights, as described in greater detail under " We have established preferred stock which can be designated by the Company's Board of Directors without stockholder approval and the board has established Series A Preferred Stock, which gives the holder thereof majority voting power over the Company ", below. As a result, he controls approximately 79.2% of the stockholder vote. As a result, he has the ability to influence matters affecting our stockholders and will therefore exercise control in determining the outcome of all corporate transactions or other matters, including the election of directors, mergers, consolidations, the sale of all or substantially all of our assets, and also the power to prevent or cause a change in control. Any investor who purchases shares will be a minority stockholder and as such will have little to no say in the direction of the Company and the election of directors. Additionally, it will be difficult if not impossible for investors to remove our current director, which will mean he will remain in control of who serves as officers of the Company as well as whether any changes are made in the Board of Directors (currently consisting solely of Mr. May). As a potential investor in the Company, you should keep in mind that even if you own shares of the Company's common stock and wish to vote them at annual or special stockholder meetings, your shares will likely have little effect on the outcome of corporate decisions. Because Mr. May controls the vote on all stockholder matters, investors may find it difficult to replace our management if they disagree with the way our business is being operated. Additionally, the interests of Mr. May may differ from the interests of the other stockholders and thus result in corporate decisions that are adverse to other stockholders.

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 Our officer and director lacks experience in and with publicly-traded companies.

 While we rely heavily on Elijah May (President, Chief Operating Officer and sole director; principal executive officer and principal accounting/financial officer), Mr. May has no experience serving as an officer or director of a publicly-traded company, or experience with the reporting requirements which public companies are subject to, other than in his role as an officer and director of the Company. Additionally, Mr. May had little to no significant experience with the financial accounting and preparation requirements of financial statements which we are required to file on a quarterly and annual basis under the Exchange Act prior to his service with the Company. We plan to rely on our outside accountants and bookkeepers to help us create a system of accounting controls and procedures to maintain the Company's accounting records, until such time, if ever, as we generate the revenues required to engage a separate Chief Accounting Officer, with accounting experience with publicly reporting companies. Consequently, our operations, earnings and ultimate financial success could suffer irreparable harm due to our executive's ultimate lack of experience with publicly-traded companies in general and especially in connection with his lack of experience with the financial accounting and preparation requirements of the Exchange Act.

 Risks Related to Our Swimming Pool Construction Operations and the Swimming Pool Construction Industry:

 If we do not continue to receive referrals from prior customers, our customer acquisition costs may increase, and our revenues may decrease. Bad reviews could decrease the demand for our services.

 We rely on word-of-mouth advertising for a significant portion of our new customers. If our brand name suffers or the number of customers acquired through referrals drops, our costs associated with acquiring new customers and generating revenue will increase, which will, in turn, have an adverse effect on our gross margins. In the event we are unable to acquire new customers at the rate we currently acquire customers from referrals, our revenues will decline. Additionally, in the event any customers leave us bad reviews on internet review websites such as Yelp or social media, whether such reviews contain factual information or not, it may dissuade other potential customers from using our services, which similarly could reduce the demand for our services and our revenues.

 The demand for our swimming pool construction and future planned maintenance services has been, and will be adversely affected by, unfavorable economic conditions.

 Consumer discretionary spending affects our sales and is impacted by factors outside of our control, including general economic conditions, disposable income levels, consumer confidence and access to credit. In economic downturns, the demand for swimming pool construction and maintenance services may decline, often corresponding with declines in discretionary consumer spending, the growth rate of pool eligible households and swimming pool construction. Even in generally favorable economic conditions, severe and/or prolonged downturns in the housing market could have a material adverse impact on our financial performance. Such downturns expose us to certain additional risks, including but not limited to the risk of customer closures or bankruptcies, which could shrink our potential customer base and inhibit our ability to collect on those customers' receivables.

 We believe that homeowners' access to consumer credit is a critical factor enabling the purchase of new pools. If there are prolonged unfavorable economic conditions and downturns in the housing market, or increases in interest rates and mortgage rates, which have each recently increased significantly, it may result in significant tightening of credit markets, which limit the ability of consumers to access financing for new swimming pools and homes, which could negatively impact our sales.

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 We face intense competition both from within our industry and from other leisure product alternatives.

 We face competition from both inside and outside of our industry. Within our industry, we directly compete against various regional and local pool construction companies and will compete directly in the future with regional and local maintenance companies. Outside of our industry, we compete indirectly with alternative suppliers of big-ticket consumer discretionary products, such as boat and motor home distributors, and with other companies who rely on discretionary homeowner expenditures, such as home remodelers. New competitors may emerge as there are low barriers to entry in our industry.

 We are susceptible to adverse weather conditions.

 Weather is one of the principal external factors affecting our business. For example, unseasonably late warming trends in the spring or early cooling trends in the fall can shorten the length of the pool season. Also, unseasonably cool weather or extraordinary rainfall during the peak season can decrease swimming pool use, installation and maintenance. These weather conditions adversely affect our sales. While warmer weather conditions favorably impact our sales, global warming trends and other significant climate changes can create more variability in the short term or lead to other unfavorable weather conditions that could adversely impact our sales or operations. Drought conditions or water management initiatives may lead to municipal ordinances related to water use restrictions, which could result in decreased pool installations and negatively impact our sales. Unexpected low temperature patterns that are not normal to Texas, such as occurred during 2021's winter freeze in Texas, can result in delayed pool construction projects, due to lack of availability of equipment, contractors or other reasons.

 Our business is highly seasonal. Our results of operation fluctuate as a result of weather conditions and may be adversely affected by weather conditions and natural disasters.

 Although we hope to eventually reduce the seasonality of our sales over time by expanding our presence through acquisitions and expansion in other areas in the State of Texas (e.g., Houston, San Antonio, and Dallas/Fort Worth), at present our business remains highly seasonal and localized, and subject to the weather in the greater Austin, Texas area. Historically, more than 50% of our net sales have been generated in the second and third quarters of the year. These quarters represent the peak months of both swimming pool use, installation, remodeling, repair and maintenance. Moreover, we typically incur net losses during the first quarter of the year. Unseasonably cold weather or extraordinary amounts of rainfall during the peak sales season can significantly reduce pool purchases and disrupt installation schedules, thereby adversely affecting sales and operating revenues. Our business is significantly affected by weather patterns. For example, unseasonably late warming trends can decrease the length of the pool season, and unseasonably cool weather and/or extraordinary amounts of rainfall in the peak season may decrease swimming pool use, resulting in lower maintenance needs and decreased sales.

 Weather conditions and natural disasters, such as hurricanes, tornadoes, earthquakes, wildfires, droughts and floods can harm our business. These can delay construction, adversely affect the cost or availability of materials or labor, or damage projects under construction. In particular, because we operate in Austin, Texas our operations are subject to increased risk of wildfires. Furthermore, if our insurance does not fully cover losses resulting from these events or any related business interruption, our assets, financial condition and capital resources could be adversely affected.

 We depend on a network of suppliers to source our products. Product quality or safety concerns could negatively impact our sales and expose us to legal claims.

 We rely on manufacturers and other suppliers to provide us with the products we sell and distribute. As we increase the number of products we distribute, our exposure to potential liability claims may increase. The risk of claims may also be greater with respect to products manufactured by third-party suppliers outside the United States, particularly in China. Uncertainties with respect to foreign legal systems may adversely affect us in resolving claims arising from our foreign sourced products. Even if we are successful in defending any claim relating to the products we distribute, claims of this nature could negatively impact customer confidence in our products and our company. Additionally, delays in receiving products manufactured in China or other countries as a result of COVID-19 shipping or production delays or backups, or as a result of future weather events, similar to the unprecedented February 2021 freeze in Texas, which resulted in pool equipment, filters and heaters, being compromised, and which in turn has created a significant delay in parts and equipment availability, may adversely affect, or delay, our ability to complete projects, which may in turn delay or decrease revenues.

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 A significant amount of our revenues has been due to only a small number of customers in the past, and if in the future we again rely on a small number of customers and we were to lose any material customer, our results of operations could be adversely affected.

 While we currently do not rely on a small number of customers for our revenues, our revenues have been from only a small number of customers in the past, and we may have only a small number of customers in future years. In the event we rely on a small number of customers in the future and our customers do not pay us amounts owed, terminate work in progress, or we are unable to find new customers moving forward, it could have a materially adverse effect on our results of operations and could force us to curtail or abandon our current business operations.

 If we are not able to compete effectively against companies with greater resources, our prospects for future success will be jeopardized.

 The recreational pool construction and maintenance industry is highly competitive. We compete with numerous local competitors for such services. Many of our competitors are larger, more established companies with greater resources to devote to marketing, as well as greater brand recognition. In addition, the relatively low barriers to entry also permit new competitors to enter the industry easily. Moreover, if one or more of our competitors or suppliers were to merge, the change in the competitive landscape could adversely affect our competitive position. Additionally, to the extent that competition in our markets intensifies, we may be required to reduce our prices in order to remain competitive. If we do not compete effectively, or if we reduce our prices without making commensurate reductions in our costs, our net sales, margins, and profitability and our future prospects for success may be harmed.

 The products we install and/or our services could contain defects or they may be installed or operated incorrectly, which could result in claims against us.

 Defects may be found in our existing or future pool installations. This could result in, among other things, a delay in the recognition or loss of net sales and loss of market share. These defects could cause us to incur significant warranty, support, and repair costs, divert the attention of our employees from new projects, and harm our relationships with our customers. Defects or other problems in our installations could result in personal injury or financial or other damages to customers or third parties. Our customers and third parties could also seek damages from us for their losses. A product liability claim brought against us, even if unsuccessful, would likely be time consuming and costly to defend and the adverse publicity generated by such a claim against us or others in our industry could negatively impact our reputation.

 We have been subject to claims and lawsuits, and may in the future continue to be subject to various lawsuits and claims, from customers, subcontractors, employees and third parties, which lawsuits and claims could have a material adverse effect on our results of operations.

 Due to the nature of our business operations, we have in the past, and may in the future, become party to various other lawsuits and claims which arise in the ordinary course of our business in the future. These may include, but are not limited to, claims for personal injuries, product liability and personal property damage caused by our actions or actions that we fail to take, the actions or inactions of subcontractors we hire from time to time, products we install, our construction activities, or the actions of third parties which take place at our job sites. Although specific allegations may differ, we believe the majority of the lawsuits and claims we may face in the future will likely involve claims that we failed to construct pools and spas or our custom home in accordance with plans and specifications or applicable construction codes and seek reimbursement for sums allegedly needed to remedy the alleged deficiencies, assert contract issues or will relate to personal injuries. We may also file lawsuits in certain cases pursuant to which we may seek contribution from our subcontractors and third parties for any damages and costs. The outcome of litigation is difficult to assess or quantify. Lawsuits can result in the payment of substantial damages by defendants. Regardless of whether any claims against us are valid or whether we are liable, claims may be expensive to defend and may divert time and money away from our operations. Insurance may not be available at all or in sufficient amounts to cover any liabilities with respect to these or other matters. Any resources that we, our management or employees are forced to expend defending or prosecuting lawsuits, including, but not limited to legal fees and expenses, time spent away from our business activities and customers, and damages and other liabilities we are forced to pay in any lawsuits, could have a material adverse effect on our results of operations, could force us to curtail our business operations or if material enough, could force us to seek bankruptcy protection in the future, which could cause the value of any investment in the Company to decline to zero.

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 Prior lawsuits, settlements and judgments and/or a failure to meet customer specifications or expectations could result in lost revenues, increased expenses, negative publicity, claims for damages and harm to our reputation.

 Two of our former customers previously filed lawsuits against us claiming breach of contract and alleged defects in the pools we built. In September and November 2020, we entered into separate agreements with each of the former customers to settle the lawsuits in consideration for an aggregate of $420,000, which amounts have been paid to date. Such claims by former customers, settlements or judgments and/or settlements in such litigation and/or a failure or inability by us to meet a future client's expectations could damage our reputation and adversely affect our ability to attract new business and result in delayed or lost revenue. In the event the pools, future custom homes or solar installations, we complete are not up to the expectations and standards of our clients, we face negative publicity and our reputation could be hurt. Furthermore, we may be sued or unable to collect accounts receivable if a future client is not satisfied with our services.

 In addition, any failure to meet customers' specifications or expectations could result in:

 delayed or lost revenue;

 requirements to provide additional services to a customer at reduced charges or no charge (including, but not limited to extended warranties); and

 claims by customers for substantial damages against us, regardless of our responsibility for such failure, which may not be covered by insurance policies, and which may not be limited by contractual terms.

 Because many of our customers require financing for pool and spa installations, increases in interest rates could lower demand for our services.

 A significant percentage of our customers finance their pool and spa installations. Increases in interest rates have in the past and may in the future lower demand for our services because borrowing costs to potential customers seeking to add pools or spas would increase. Even if potential customers do not need financing, changes in interest rates could make it harder for them to sell their existing homes to potential buyers who need financing and could therefore make them less willing to increase the value of their homes through the construction of pools and spas. Interest rates have recently increased, and the Federal Reserve has indicated plans to increase interest rates even more throughout 2023 in an effort to combat increased inflation. Increases in interest rates could prevent or limit our ability to attract new customers and decrease demand for our services, which could have a material adverse effect on our results of operations.

 We could be adversely affected if any of our significant customers default in their obligations to us.

 Defaults by any of our customers could have a significant adverse effect on our revenues, profitability and cash flow, which may be exacerbated by the fact that we have a limited number of customers. Our customers may in the future default on their obligations to us due to bankruptcy, lack of liquidity, operational failure or other reasons deriving from the current general economic environment. If a customer defaults on its obligations to us, it could have a material adverse effect on our business, financial condition, results of operations or cash flows.

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 Our backlog may not be realized or may not result in revenue or profit.

 On December 31, 2023, we had approximately $772,524 of remaining performance obligations on our construction contracts, which we also refer to as backlog. We expect to recognize our backlog as revenue during 2024. However, some of our contracts may be terminated by our customers on short notice. Reductions in backlog due to cancellation by a customer, or for other reasons, including, but not limited to COVID-19, economic uncertainty, recessions, increases in interest rates or inflation and delays could significantly reduce the revenue that we actually receive from contracts in our backlog. In the event of a project cancellation, we may be reimbursed for certain costs, but we typically have no contractual right to the total revenue reflected in our backlog. Projects may remain in our backlog for extended periods of time.

 Given these factors, our backlog at any point in time may not accurately represent the revenue that we expect to realize during any period, and our backlog as of the end of a fiscal year may not be indicative of the revenue we expect to earn in the following fiscal year. Inability to realize revenue from our backlog could have an adverse effect on our business.

 The current economic climate has led to shortages of labor and increases in labor costs and both shortages in, and increases in the cost of, equipment.

 Our cost of goods sold was $1,582,809 for the year ended December 31, 2023, compared to cost of goods sold of $3,324,213 for the year ended December 31, 2022, a decrease of $1,741,404 or 52.3% from the prior period. Cost of goods sold decreased mainly due to the reduction in the number of pools being built.

 Risks Relating to Our Planned Custom Homebuilder Operations:

 A downturn in the homebuilding market could adversely affect our planned operations as a custom home builder.

 In the third quarter of 2019, we acquired land on which we are in the process of building a custom home, which we then plan to sell. Demand for new and custom homes is sensitive to changes in economic conditions such as the level of employment, consumer confidence, consumer income, the availability of financing and interest rate levels. Reduced demand for new homes could have a negative effect on us and our ability to sell the planned custom home.

 We may experience significant costs in connection with the construction of our planned custom home.

 The cost of materials and labor necessary to complete the construction of our planned custom home is subject to inflationary pressures, supply and demand and the health of the economy in general. Higher than budgeted costs could have a material adverse effect on our results of operations and cause us to lose money on the construction and sale of the planned custom home.

 Increasing mortgage interest rates could decrease a buyer's ability or desire to purchase our planned custom home.

 In general, housing demand is adversely affected by increases in interest rates and a lack of availability of mortgage financing. We anticipate any buyer of our planned custom home to finance their home purchase through a third-party lender providing mortgage financing. If mortgage interest rates continue to increase, as they have most recently, and, consequently, the ability of a prospective buyer to finance home purchases is adversely affected, our ability to sell our planned custom home may be adversely affected and the impact may be material.

 Shortages in the availability of subcontract labor may delay construction schedules and increase our costs.

 We depend on the availability of, and satisfactory performance by, consultants and subcontractors for the design and construction of our planned custom home. The cost of labor has been, and may in the future, be adversely affected by shortages of qualified trades people, changes in laws and regulations relating to union activity and changes in immigration laws and trends in labor migration. Shortages of skilled labor are anticipated to lead to increased labor costs. In the future there may not be a sufficient supply of, or satisfactory performance by, these unaffiliated third-party consultants and subcontractors, which could have a material adverse effect on our business.

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 Products supplied to us, and work done by subcontractors can expose us to risks that may adversely affect our business.

 We rely on subcontractors to perform the actual construction of our custom home, and in many cases, to select and obtain building materials. Despite detailed specifications and quality control procedures, in some cases, subcontractors may use improper construction processes or defective materials. Defective products can result in the need to perform extensive repairs. The cost of complying with our warranty obligations may be significant if we are unable to recover the cost of repairs from subcontractors, materials suppliers and insurers. We may also suffer damage to our reputation, and may be exposed to possible liability, if subcontractors fail to comply with applicable laws, including laws involving things that are not within our control.

 Natural disasters and severe weather conditions could delay our planned custom home construction and increase costs.

 Our custom homebuilding operations are anticipated to be conducted in areas that are subject to natural disasters, including hurricanes, earthquakes, snow and ice storms, droughts, floods, wildfires and severe weather. The occurrence of natural disasters or severe weather conditions may delay the construction of our custom home, increase costs by damaging inventories and lead to shortages of labor and materials in areas affected by the disasters, and can negatively impact the demand for new homes in affected areas. Any natural disasters or similar events effecting our planned homebuilding operations may have a material adverse effect on our results of operations.

 If we are unable to successfully compete in the highly competitive housing industry, our financial results and growth may suffer.

 The housing industry is highly competitive. We plan to compete in such industry with national, regional and local developers and homebuilders, resale of existing homes, condominiums and available rental housing. Some of our competitors have significantly greater financial resources and some may have lower costs than we do. Competition among homebuilders of all sizes is based on a number of interrelated factors, including location, reputation, amenities, design, innovation, quality and price. Competition is expected to be intense. If we are unable to successfully compete, our financial results and growth could suffer.

 Expirations, amendments or changes to tax laws, incentives or credits may negatively impact our business.

 Under previous tax law, certain expenses of owning a home, including mortgage loan interest costs and real estate taxes, generally were deductible expenses for the purpose of calculating an individual's federal, and in some cases state, tax liability. However, the Tax Cuts and Jobs Act (the " Tax Act ") signed into law on December 22, 2017, limits these deductions for some individuals starting in 2018. The Tax Act caps individual state and local tax deductions at $10,000 for the aggregate of state and local real property and income taxes or state and local sales taxes. Additionally, the Tax Act reduces the cap on mortgage interest deduction to $750,000 of debt for debt incurred after December 15, 2017, while retaining the $1 million debt cap for debt incurred prior to December 15, 2017. The limits on deductibility of mortgage interest and property taxes may increase the after-tax cost of owning a home for some individuals.

 Any increases in personal income tax rates and/or additional tax deduction limits could adversely impact demand for our planned custom home, which could adversely affect the results of our operations.

 We will be subject to home warranty and construction defect claims arising in the ordinary course of business, which may lead to additional reserves or expenses.

 Home warranty and construction defect claims are common in the homebuilding industry and can be costly. Certain claims may not be covered by insurance or may exceed applicable coverage limits, which could be material to our financial results.

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 A major safety incident relating to our operations could be costly in terms of potential liabilities and reputational damage.

 Construction sites are inherently dangerous and pose certain inherent health and safety risks to construction workers, employees and other visitors. Due to health and safety regulatory requirements, health and safety performance is important to the success of our construction activities. Any failure in health and safety performance may result in penalties for non-compliance with relevant regulatory requirements, and a failure that results in a major or significant health and safety incident is likely to be costly and could expose us to claims resulting from personal injury. Such a failure could generate significant negative publicity and have a corresponding impact on our reputation, our relationships with relevant regulatory agencies or governmental authorities, and our ability to attract customers and employees, which in turn could have a material adverse effect on our business, financial condition and operating results.

 Regulatory, corporate governance and reporting risks:

 Government regulations could increase the cost of, or delay, our construction and remodeling projects and adversely affect our business or financial results.

 We are subject to extensive and complex regulations that affect land development and home construction, including zoning, design and building standards as well as rules and regulations concerning land use and the protection of health and the environment including those governing the discharge of pollutants to water and air, the handling of hazardous materials and the cleanup of contaminated sites. These regulations often provide broad discretion to the administering governmental authorities as to the conditions we must meet prior to being approved, if approved at all. We are subject to determinations by these authorities as to the adequacy of water and sewage facilities and other local services. The particular impact and requirements of environmental regulations vary greatly according to the site, the site's environmental conditions and the present and former use of the site. We expect that increasingly stringent requirements will be imposed on construction companies in the future. Regulatory issues and environmental laws may result in delays, cause us to implement time consuming and expensive compliance programs and prohibit or severely restrict projects in certain environmentally sensitive regions or areas. Environmental regulations can also have an adverse impact on the availability and price of certain raw materials. Furthermore, we could incur substantial costs, including cleanup costs, fines, penalties and other sanctions and damages from third-party claims for property damage or personal injury, as a result of our failure to comply with, or liabilities under, applicable environmental laws and regulations. Finally, while we currently pass the costs of permitting and compliance on to our customers, if such costs increase in the future, customers may be unwilling to pay such costs, and it could result in a decrease in demand for our services or our margins.

 We face corporate governance risks and negative perceptions of investors associated with the fact that we currently have only one director, who is not independent.

 Currently, Mr. May, our Chief Executive Officer, President and Chief Operating Officer, serves as our sole director. As such, Mr. May can, among other things, declare himself discretionary bonuses, and determine his own compensation level. As such, Mr. May has significant control over our business direction. Additionally, there are no independent members of the Board of Directors available to second and/or approve related party transactions involving Mr. May, including the compensation paid to Mr. May, and any future employment agreements we enter into with such individual. Therefore, investors may perceive that because no other directors are approving related party transactions involving Mr. May, that such transactions are not fair to the Company. The price of our common stock may be adversely affected and/or devalued compared to similarly sized companies with multiple unrelated and independent officers and directors due to the investing public's perception of limitations facing our Company due to the above.

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 We have identified material weaknesses in our disclosure controls and procedures and internal control over financial reporting. If not remediated, our failure to establish and maintain effective disclosure controls and procedures and internal control over financial reporting could result in material misstatements in our financial statements, a failure to meet our reporting and financial obligations, loss of revenue and theft, and such failure to maintain ineffective controls and procedures has already resulted in, and may in the future result in, a non-approved transaction, which could have a material adverse effect on our financial condition and the trading price of our common stock.

 Maintaining effective internal control over financial reporting and effective disclosure controls and procedures are necessary for us to produce reliable financial statements. As reported under " Item 4. Controls and Procedures ", as of December 31, 2023, our Chief Executive Officer has determined that our disclosure controls and procedures were not effective. Separately, as of December 31, 2023, management has identified a material weakness in our internal control over financial reporting. A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of our annual or interim financial statements will not be prevented or detected on a timely basis. We determined that we had a material weakness because, due to our small size, and our limited number of personnel, and because we did not have in place an effective internal control environment with formal processes and procedures, to allow for a detailed review of accounting transactions that would identify errors in a timely manner. Separately, the Company did not implement appropriate approval requirements for non-routine transactions.

 A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the Company's annual or interim financial statements will not be prevented or detected on a timely basis. A control deficiency exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis.

 The Company has in the past, and may in the future, be subject to non-routine transactions that were not pre-approved by management. Such transactions may result in material losses, unrecoverable payments, significant decreases in assets and working capital, and ultimately result in a material adverse effect on the Company, its operations and results, any of which may cause the value of the Company's securities to decline in value or become worthless.

 Maintaining effective disclosure controls and procedures and effective internal control over financial reporting are necessary for us to produce reliable financial statements and the Company is committed to remediating its material weaknesses in such controls as promptly as possible. However, there can be no assurance as to when these material weaknesses will be remediated or that additional material weaknesses will not arise in the future. Any failure to remediate the material weaknesses, or the development of new material weaknesses in our internal control over financial reporting, could result in material misstatements in our financial statements and cause us to fail to meet our reporting and financial obligations, which in turn could have a material adverse effect on our financial condition and the trading price of our common stock, and/or result in litigation against us or our management. In addition, even if we are successful in strengthening our controls and procedures, those controls and procedures may not be adequate to prevent or identify irregularities or facilitate the fair presentation of our financial statements or our periodic reports filed with the SEC.

 Because we are not subject to compliance with rules requiring the adoption of certain corporate governance measures, our stockholders have limited protections against interested director transactions, conflicts of interest and similar matters.

 The Sarbanes-Oxley Act of 2002, as well as rule changes proposed and enacted by the SEC, the New York Stock Exchange and The Nasdaq Stock Market, as a result of Sarbanes-Oxley, require the implementation of various measures relating to corporate governance. These measures are designed to enhance the integrity of corporate management and the securities markets and apply to securities that are listed on those exchanges or The Nasdaq Stock Market. Because we are not presently required to comply with many of the corporate governance provisions and because we chose to avoid incurring the substantial additional costs associated with such compliance any sooner than legally required, we have not yet adopted these measures.

 Because we only have one director, who is not independent, we do not currently have an independent audit or compensation committee. As a result, our directors have the ability to, among other things, determine their own level of compensation. Until we comply with such corporate governance measures, regardless of whether such compliance is required, the absence of such standards of corporate governance may leave our stockholders without protections against interested director transactions, conflicts of interest, if any, and similar matters and any potential investors may be reluctant to provide us with funds necessary to expand our operations.

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 We intend to comply with all corporate governance measures relating to director independence as and when required. However, we may find it very difficult or be unable to attract and retain qualified officers, directors and members of board committees required to provide for our effective management as a result of the Sarbanes-Oxley Act of 2002. The enactment of the Sarbanes-Oxley Act of 2002 has resulted in a series of rules and regulations by the SEC that increase responsibilities and liabilities of directors and executive officers. The perceived increased personal risk associated with these recent changes may make it more costly or deter qualified individuals from accepting these roles.

 Risks relating to our common stock:

 Stockholders may be diluted significantly through our efforts to obtain financing and satisfy obligations through the issuance of additional shares of our common stock.

 We have no committed source of financing. Wherever possible, our Board of Directors (currently consisting solely of Mr. May) will attempt to use non-cash consideration to satisfy obligations. In many instances, we believe that the non-cash consideration will consist of restricted shares of our common stock. Our Board of Directors has authority, without action or vote of the stockholders, to issue all or part of the authorized but unissued shares of common stock. In addition, if a trading market develops for our common stock, we may attempt to raise capital by selling shares of our common stock, possibly at a discount to market. These actions will result in dilution of the ownership interests of existing stockholders, may further dilute common stock book value, and that dilution may be material. Such issuances may also serve to enhance existing management's ability to maintain control of the Company because the shares may be issued to parties or entities committed to supporting existing management.

 We may face negative perceptions and potential adverse negative effects, related to past and pending actions involving our former officer, director and significant stockholder.

 During the first quarter of fiscal 2017, we learned that Michael Chavez, our then President and then sole director, and current significant stockholder, was barred from association with any FINRA member in any capability. Mr. Chavez similarly became aware of the FINRA bar at the same time, previously believing that FINRA had agreed that he would terminate his FINRA license and settle certain outstanding claims raised by FINRA without any other penalties or permanent bar. Separately, on March 11, 2019, the SEC charged Mr. Chavez, along with various other parties, with perpetrating an alleged multi-million-dollar stock distribution and market manipulation scheme involving two microcap companies ( SEC v. River North Equity LLC, Civil Action No. 1:19-cv-01711 (N.D. Ill. Filed March 11, 2019)). The complaint charges Mr. Chavez with violating the broker-dealer registration provisions of Section 15(a) of the Exchange Act and seeks equitable and monetary relief. Such action has been stayed (effective in January 2021), pending the outcome of an active parallel criminal matter, United States of America v. David Foley and Bennie Blankenship (two of the defendants in the Civil Action), which action is currently pending in the United States District Court for the Northern District of Illinois, Eastern Division, and the outcome of such litigation is currently unknown. Our company and our securities (including our stock prices, liquidity and the overall market for our securities) could be subject to, and negatively affected by, actual issues caused by Mr. Chavez's FINRA bar, pending SEC action, or the result of such SEC action, and/or perceptions in connection therewith, and Mr. Chavez's relation to, ownership of, and past history with, the Company. Furthermore, such past and pending actions could negatively affect the ability of the Company to obtain or prevent the Company from obtaining FINRA approval for future corporate actions and/or approval for a potential uplisting on the NYSE American, The Nasdaq Capital Market, or other exchange or market. Such past and pending actions, and the outcome thereof, may also have further negative effects on the Company, its securities, its ability to raise funding in the future, its ability to sell securities in the future, the prices at which it may be able to sell securities, the value of its securities, the investment banking firms, consultants, service providers, and potential officer and director candidates, willing to work with and for, the Company in the future, and other matters, all of which may have a negative effect on the value of the Company's securities.

 Separately, as Mr. Chavez is a greater than 20% stockholder of the Company, we may in the future be required to disclose any final orders issued by the SEC in connection with the pending SEC action, in any offering we undertake in the future (as long as Mr. Chavez continues to own over 20% of our securities), to potential purchasers in any Rule 506 or Regulation D offering under the Securities Act that we may undertake in the future. Such disclosure(s) may negatively impact a potential investor's willingness to invest in the Company and/or make it harder for the Company to raise funding or sell securities in the future.

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 Additionally, in the event that Mr. Chavez's pending SEC litigation action results in Mr. Chavez being associated with a public company, from participating in the offering of any penny stock, places limitations on his activities, or becoming subject to any other 'bad actor' disqualification as set forth in Rule 506(d) of the Securities Act, we will be prohibited from undertaking any offerings under Rule 506 or Regulation A, as long as Mr. Chavez continues to own over 20% of our outstanding shares. Such prohibition may make it more difficult or impossible for us to raise funding or sell securities in the future and may further make it less likely that any third parties would want to enter into a transaction with us, or take our securities in consideration for any transaction.

 There is currently a limited public market for our common stock, which is volatile, sporadic and an illiquid market.

 Although our common stock was approved for quotation on the OTC Pink Market maintained by OTC Markets in January 2020 and trading of our common stock has since moved to the OTCQB Market maintained by OTC Markets, to date only a limited number of shares of our common stock have traded and a significant market may not develop in the future. If for any reason a more robust public trading market does not develop, stockholders may have difficulty selling their shares of common stock should they desire to do so.

 Even if a more significant trading market develops, we cannot predict how liquid that market might become. The trading price of our common stock, if any, in the future, is likely to be highly volatile and could be subject to wide fluctuations in price in response to various factors, some of which are beyond our control.

 These factors include:

 Quarterly variations in our results of operations or those of our competitors;

 Announcements by us or our competitors;

 Disruption to our operations;

 Commencement of, or our involvement in, litigation;

 Any major change in our board or management;

 Changes in governmental regulations or in the status of our regulatory approvals; and

 General market conditions and other factors, including factors unrelated to our own operating performance.

 In addition, the stock market in general has experienced extreme price and volume fluctuations that have often been unrelated or disproportionate to the operating performance of such public companies. Such fluctuations may be even more pronounced in the future. These broad market and industry factors may seriously harm the market price of our common stock, regardless of our actual operating performance. In addition, in the past, following periods of volatility in the overall market and the market price of a company's securities, securities class action litigation has often been instituted against these companies. This type of litigation, if instituted against us, could result in substantial costs and a diversion of our management's attention and resources.

 We also currently have a volatile, sporadic and illiquid market for our common stock, which is subject to wide fluctuations in response to several factors, including those discussed above. Our stock price may also be impacted by factors that are unrelated or disproportionate to our operating performance. These market fluctuations, as well as general economic, political and market conditions, such as recessions, global epidemics or pandemics, interest rates or international currency fluctuations may adversely affect the market price and liquidity of our common stock.

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 We may continue to have potential liability for certain issuances of shares of common stock in possible violation of federal and state securities laws.

 In September 2016, we discovered that we may have not provided the investors in our January 2016 to September 2016 offering all information and materials (including current audited financial statements), as is required under the Securities Act in order to claim an exemption from registration pursuant to Rule 506 of the Securities Act. We believe that all of such transactions still complied with and were exempt from registration under Section 4(a)(2) of the Securities Act. Nevertheless, based on the above, we offered the January 2016 to September 2016 purchasers of our common stock the right to rescind their previous purchases and receive, in exchange for any shares relinquished to us, a payment equal to their original purchase price plus interest at the applicable statutory rate in the state in which they reside. The rescission offer expired at 5:00 pm (CST) on October 26, 2016. None of the prior purchasers opted to rescind their prior purchases in connection with the rescission offer.

 During the first quarter of fiscal 2017, we learned that Michael Chavez, our then President and then sole director was barred from association with any FINRA member in any capability. Mr. Chavez similarly became aware of the FINRA bar at the same time, previously believing that FINRA had agreed that he would terminate his FINRA license and settle the outstanding claims raised by FINRA without any other penalties or permanent bar. Pursuant to Rule 506(d), Rule 506 of the Securities Act, is not available for a sale of securities if the issuer; any predecessor of the issuer; any affiliated issuer; any director, executive officer, other officer participating in the offering, general partner or managing member of the issuer; any beneficial owner of 20% or more of the issuer's outstanding voting equity securities, has been subject to certain disqualifying events after September 23, 2013, including: certain criminal convictions; certain court injunctions and restraining orders; final orders of certain state and federal regulators; certain SEC disciplinary orders; certain SEC cease-and-desist orders; SEC stop orders and orders suspending the Regulation A exemption; suspension or expulsion from membership in a self-regulatory organization (SRO), such as FINRA, or from association with an SRO member; or U.S. Postal Service false representation orders. However, in the event the disqualifying event occurred prior to September 23, 2013, the issuer is not prohibited from relying on Rule 506, provided that pursuant to Rule 506(e) of the Securities Act, an issuer is required to furnish to each purchaser, a reasonable time prior to sale, a description in writing of any matters that would have triggered disqualification under Rule 506(d)(1), but occurred before September 23, 2013.

 As Mr. Chavez's FINRA bar constituted a disqualifying event under Rule 506(d), the Company was required to furnish to each purchaser of securities of the Company, a reasonable time prior to sale, a description in writing of such event. The Company did not do that, because as described above, the Company and Mr. Chavez only became aware of the FINRA bar subsequent to the close of the offering. Notwithstanding the fact that the Company was not aware of Mr. Chavez's FINRA bar, the Company determined that such failure to provide such information may prohibit the Company from relying on a Rule 506 exemption for prior issuances and sales of shares. We believe that all such transactions still complied with, and were exempt from registration under Section 4(a)(2) of the Securities Act, and as a result, management determined that the Company would offer rescission to all of its stockholders in April 2017. In connection therewith, in April 2017, we offered every stockholder of our common stock the right to rescind their previous purchases and acquisitions and to receive, in exchange for any shares relinquished to us, a payment equal to their original purchase price or consideration provided, plus interest at the applicable statutory rate in the state in which they reside. The rescission offer expired at 5:00 pm (CST) on April 29, 2017. None of our stockholders opted to rescind their prior purchase/acquisitions in connection with the rescission offer.

 The federal securities laws and certain state securities laws do not expressly provide that a rescission offer will terminate a purchaser's right to rescind a sale of securities that was not registered under the relevant securities laws as required. Accordingly, we may continue to be potentially liable under certain securities laws for the offer and sale of the shares sold and issued between May 2014 and September 2016, totaling $57,950 of securities in aggregate, along with statutory interest on such shares, even after we completed our rescission offers.

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 We have not paid any cash dividends in the past and have no plans to issue cash dividends in the future, which could cause the value of our common stock to have a lower value than other similar companies which do pay cash dividends.

 We have not paid any cash dividends on our common stock to date and do not anticipate any cash dividends being paid to holders of our common stock in the foreseeable future. While our dividend policy will be based on the operating results and capital needs of the business, it is anticipated that any earnings will be retained to finance our future expansion. As we have no plans to issue cash dividends in the future, our common stock could be less desirable to other investors and as a result, the value of our common stock may decline, or fail to reach the valuations of other similarly situated companies who have historically paid cash dividends in the past.

 Our common stock is considered a "penny stock" under SEC rules and it may be more difficult to resell securities classified as "penny stock."

 Our common stock is a "penny stock" under applicable SEC rules (generally defined as non-exchange traded stock with a per-share price below $5.00). Unless we maintain a per-share price above $5.00 (or obtain a listing on a national securities exchange), our common stock will continue to be a "penny stock." These rules impose additional sales practice requirements on broker-dealers that recommend the purchase or sale of penny stocks to persons other than those who qualify as "established customers" or "accredited investors." For example, broker-dealers must determine the appropriateness for non-qualifying persons of investments in penny stocks. Broker-dealers must also provide, prior to a transaction in a penny stock not otherwise exempt from the rules, a standardized risk disclosure document that provides information about penny stocks and the risks in the penny stock market. The broker-dealer also must provide the customer with current bid and offer quotations for the penny stock, disclose the compensation of the broker-dealer and its salesperson in the transaction, furnish monthly account statements showing the market value of each penny stock held in the customer's account, provide a special written determination that the penny stock is a suitable investment for the purchaser, and receive the purchaser's written agreement to the transaction.

 Legal remedies available to an investor in "penny stocks" may include the following:

 If a "penny stock" is sold to the investor in violation of the requirements listed above, or other Federal or states securities laws, the investor may be able to cancel the purchase and receive a refund of the investment.

 If a "penny stock" is sold to the investor in a fraudulent manner, the investor may be able to sue the persons and firms that committed the fraud for damages.

 These requirements may have the effect of reducing the level of trading activity, if any, in the secondary market for a security that becomes subject to the penny stock rules. The additional burdens imposed upon broker-dealers by such requirements may discourage broker-dealers from effecting transactions in our securities, which could severely limit the market price and liquidity of our securities. These requirements may restrict the ability of broker-dealers to sell our common stock and may affect your ability to resell our common stock.

 Many brokerage firms will discourage or refrain from recommending investments in penny stocks. Most institutional investors will not invest in penny stocks. In addition, many individual investors will not invest in penny stocks due to, among other reasons, the increased financial risk generally associated with these investments.

 For these reasons, penny stocks may have a limited market and, consequently, limited liquidity. We can give no assurance at what time, if ever, our common stock will not be classified as a "penny stock" in the future.

 There may not be sufficient liquidity in the market for our securities in order for investors to sell their shares. The market price of our comment stock has been, and may continue to be, volatile.

 The market price of our common stock has been, and is likely to continue to be, highly volatile, as is the stock market in general. Some of the factors that may materially affect the market price of our common stock are beyond our control, such as conditions or trends in the industry in which we operate or sales of our common stock. This situation is attributable to a number of factors, including the fact that we are a small company which is relatively unknown to stock analysts, stock brokers, institutional investors and others in the investment community that generate or influence sales volume, and that even if we came to the attention of such persons, they tend to be risk averse and would be reluctant to follow an unproven company such as ours or purchase or recommend the purchase of our shares until such time as we became more seasoned and viable.

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 As a consequence, there have been, and may be, periods of several days or more when trading activity in our shares is minimal or non existent, as compared to a mature issuer which has a large and steady volume of trading activity that will generally support continuous sales without an adverse effect on share price. It is possible that a broader or more active public trading market for our common stock will not develop or be sustained, or that trading levels will not continue. These factors have, and may in the future, materially adversely affect the market price of our common stock, regardless of our performance. In addition, the public stock markets have experienced extreme price and trading volume volatility. This volatility has significantly affected the market prices of securities of many companies for reasons frequently unrelated to the operating performance of the specific companies. These broad market fluctuations may adversely affect the market price of our common stock.

 Sales of our common stock could reduce the price of our stock.

 As of the date of this Report, we have 6,709,150 shares of our common stock held by non-affiliates and 9,675,600 shares held by affiliates which Rule 144 of the Securities Act defines as " restricted securities. " All of the restricted shares outstanding are available for sale under Rule 144, although shares held by affiliates are subject to restrictions relating to the amount that may be sold in any 90-day period and manner in which such sales may be made, among other limitations. The availability for sale of substantial amounts of common stock under Rule 144 could reduce prevailing market prices for our securities.

 We have established preferred stock which can be designated by the Company's Board of Directors without stockholder approval and the board has established Series A Preferred Stock, which gives the holder thereof majority voting power over the Company.

 We have authorized capital stock consisting of 70,000,000 shares of common stock, $0.001 par value per share and 5,000,000 shares of preferred stock, $0.001 par value per share. As of the date of this Report, we have 16,785,000 shares of common stock issued and outstanding and 1,000 shares of Series A Preferred Stock designated and issued and outstanding. The shares of preferred stock of the Company may be issued from time to time in one or more series, each of which shall have a distinctive designation or title as shall be determined by the board of directors of the Company (currently consisting solely of Elijah May) prior to the issuance of any shares thereof. The preferred stock may have such voting powers, full or limited, or no voting powers, and such preferences and relative, participating, optional or other special rights and such qualifications, limitations or restrictions thereof as adopted by the board of directors. In May 2020, we designated 1,000 shares of Series A Preferred Stock. The Series A Preferred Stock have the right, voting in aggregate, to vote on all stockholder matters equal to fifty-one percent (51%) of the total vote (the " Super Majority Voting Rights "). For example, if there are 16,785,000 shares of the Company's common stock issued and outstanding at the time of a stockholder vote, the holders of Series A Preferred Stock, voting separately as a class, will have the right to vote an aggregate of 17,470,102 shares, out of a total number of 34,255,102 shares voting. A total 1,000 shares of Series A Preferred Stock are currently outstanding and held by Elijah May, our sole officer and director, providing him sole voting rights over the Company.

 Mr. May's ownership and control over the Company, due to his ownership of the Series A Preferred Stock, is non-dilutive and as such, he will continue to control the stockholder vote on all stockholder matters, regardless of the number of shares of common stock outstanding or the ownership of common stock by any other holders of the Company's common stock.

 Because the board of directors is able to designate the powers and preferences of the preferred stock without the vote of a majority of the Company's stockholders, stockholders of the Company will have no control over what designations and preferences the Company's preferred stock will have. Investors should keep in mind that the Board of Directors has the authority to issue additional shares of common stock and preferred stock, which could cause substantial dilution to our existing stockholders. Additionally, the dilutive effect of any preferred stock, which we may issue may be exacerbated given the fact that such preferred stock may have super majority voting rights (similar to the Series A Preferred Stock) and/or other rights or preferences which could provide the preferred stockholders with voting control over us subsequent to such offering and/or give those holders the power to prevent or cause a change in control. As a result, the issuance of shares of common stock and/or preferred stock may cause the value of our securities to decrease and/or become worthless.

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 Risks related to our governing documents and Nevada law:

 Our Articles of Incorporation and Bylaws limit the liability of, and provide indemnification for, our officers and directors.

 Our Articles of Incorporation and Bylaws, as amended, generally limit our officers' and directors' personal liability to the Company and its stockholders for breach of fiduciary duty as an officer or director except for breach of the duty of loyalty or acts or omissions not made in good faith, or which involve intentional misconduct or a knowing violation of law. Our Articles of Incorporation, and Bylaws, each as amended and restated, provide indemnification for our officers and directors to the fullest extent authorized by the Nevada Revised Statutes against all expenses, liability, and loss, including attorneys' fees, judgments, fines excise taxes or penalties and amounts to be paid in settlement reasonably incurred or suffered by an officer or director in connection with any action, suit or proceeding, whether civil or criminal, administrative or investigative (hereinafter a " Proceeding ") to which the officer or director is made a party or is threatened to be made a party, or in which the officer or director is involved by reason of the fact that he is or was an officer or director of the Company, or is or was serving at the request of the Company as an officer or director of another corporation or of a partnership, joint venture, trust or other enterprise whether the basis of the Proceeding is an alleged action in an official capacity as an officer or director, or in any other capacity while serving as an officer or director. Thus, the Company may be prevented from recovering damages for certain alleged errors or omissions by the officers and directors for liabilities incurred in connection with their good faith acts for the Company. Such an indemnification payment might deplete the Company's assets. Stockholders who have questions regarding the fiduciary obligations of the officers and directors of the Company should consult with independent legal counsel. It is the position of the Securities and Exchange Commission that exculpation from and indemnification for liabilities arising under the Securities Act, and the rules and regulations thereunder is against public policy and therefore unenforceable.

 The foregoing indemnification obligations could result in us incurring substantial expenditures to cover the cost of settlement or damage awards against our directors and officers, which the Company may be unable to recoup. These provisions and resultant costs may also discourage us from bringing a lawsuit against our directors and officers for breaches of their fiduciary duties and may similarly discourage the filing of derivative litigation by our stockholders against our directors and officers, even though such actions, if successful, might otherwise benefit us and our stockholders.

 Our Articles of Incorporation contain a specific provision that limits the liability of our directors and officers for monetary damages to the Company and the Company's stockholders to the fullest extent permitted by Nevada law and requires us, under certain circumstances, to indemnify officers, directors and employees.

 The limitation of monetary liability against our directors, officers and employees under Nevada law and the existence of indemnification rights to them may result in substantial expenditures by us and may discourage lawsuits against our directors, officers and employees.

 Anti-takeover provisions in our Articles of Incorporation, as amended and our Bylaws, as well as provisions of Nevada law, might discourage, delay or prevent a change in control of our company or changes in our management and, therefore, depress the trading price of our common stock.

 Our Articles of Incorporation, as amended and Bylaws and Nevada law contain provisions that may discourage, delay or prevent a merger, acquisition or other change in control that stockholders may consider favorable, including transactions in which you might otherwise receive a premium for your shares of our common stock. These provisions may also prevent or delay attempts by our stockholders to replace or remove our management. Our corporate governance documents include the following provisions:

 the removal of directors only with the approval of stockholders holding at least two-thirds of the voting power of the issued and outstanding stock entitled to vote in the election of directors;

 requiring advance notice of stockholder proposals for business to be conducted at meetings of our stockholders and for nominations of candidates for election to our Board of Directors;

 authorizing blank check preferred stock, which could be issued with voting, liquidation, dividend and other rights superior to our common stock; and

 limiting the liability of, and providing indemnification to, our directors and officers.

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 Any provision of our Articles of Incorporation, as amended or Bylaws or Nevada law that has the effect of delaying or deterring a change in control could limit the opportunity for our stockholders to receive a premium for their shares of our common stock and could also affect the price that some investors are willing to pay for our common stock.

 The existence of the foregoing provisions and anti-takeover measures could limit the price that investors might be willing to pay in the future for shares of our common stock. They could also deter potential acquirers of our company, thereby reducing the likelihood that you could receive a premium for your common stock in an acquisition.

 General risk factors:

 A terrorist attack or the threat of a terrorist attack could have a material adverse effect on our business.

 Discretionary spending on leisure product offerings such as ours is generally adversely affected during times of economic or political uncertainty. The potential for terrorist attacks, the national and international responses to terrorist attacks, and other acts of war or hostility could create these types of uncertainties and negatively impact our business for the short or long term in ways that cannot presently be predicted.

 Our ability to grow and compete in the future will be adversely affected if adequate capital is not available.

 The ability of our business to grow and compete depends on the availability of adequate capital, which in turn depends in large part on our cash flow from operations and the availability of equity and debt financing. Our cash flow from operations may not be sufficient or we may not be able to obtain equity or debt financing on acceptable terms or at all to implement our growth strategy. As a result, adequate capital may not be available to finance our current growth plans, take advantage of business opportunities or respond to competitive pressures, any of which could harm our business.

 If we are unable to manage future growth effectively, our profitability and liquidity could be adversely affected.

 Our ability to achieve our desired growth depends on our execution in functional areas such as management, sales and marketing, finance and general administration and operations. To manage any future growth, we must continue to improve our operational and financial processes and systems and expand, train and manage our employee base and control associated costs. Our efforts to grow our business, both in terms of size and in diversity of customer bases served, will require rapid expansion in certain functional areas and put a significant strain on our resources. We may incur significant expenses as we attempt to scale our resources and make investments in our business that we believe are necessary to achieve long-term growth goals. If we are unable to manage our growth effectively, our expenses could increase without a proportionate increase in revenue, our margins could decrease, and our business and results of operations could be adversely affected.

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 If we make any acquisitions, they may disrupt or have a negative impact on our business.

 If we make acquisitions in the future, funding permitting, which may not be available on favorable terms, if at all, we could have difficulty integrating the acquired company's assets, personnel and operations with our own. We do not anticipate that any acquisitions or mergers we may enter into in the future would result in a change of control of the Company. In addition, the key personnel of the acquired business may not be willing to work for us. We cannot predict the effect expansion may have on our core business. Regardless of whether we are successful in making an acquisition, the negotiations could disrupt our ongoing business, distract our management and employees and increase our expenses. In addition to the risks described above, acquisitions are accompanied by a number of inherent risks, including, without limitation, the following:

 the difficulty of integrating acquired products, services or operations;

 the potential disruption of the ongoing businesses and distraction of our management and the management of acquired companies;

 difficulties in maintaining uniform standards, controls, procedures and policies;

 the potential impairment of relationships with employees and customers as a result of any integration of new management personnel;

 the potential inability or failure to achieve additional sales and enhance our customer base through cross-marketing of the products to new and existing customers;

 the effect of any government regulations which relate to the business acquired;

 potential unknown liabilities associated with acquired businesses or product lines, or the need to spend significant amounts to retool, reposition or modify the marketing and sales of acquired products or operations, or the defense of any litigation, whether or not successful, resulting from actions of the acquired company prior to our acquisition; and

 potential expenses under the labor, environmental and other laws of various jurisdictions.

 Our business could be severely impaired if and to the extent that we are unable to succeed in addressing any of these risks or other problems encountered in connection with an acquisition, many of which cannot be presently identified. These risks and problems could disrupt our ongoing business, distract our management and employees, increase our expenses, and adversely affect our results of operations.

 We incur ongoing costs and expenses for SEC reporting and compliance and without sufficient revenues we may not be able to remain in compliance, making it difficult for investors to sell their shares, if at all.

 In order for us to remain in compliance with our on-going reporting requirements, we may require additional capital and/or future revenues to cover the cost of these filings, which could comprise a substantial portion of our available cash resources or require us to obtain additional capital through the sale of equity or debt. If we are unable to further capitalize the Company or generate sufficient revenues to remain in compliance, it may be difficult for you to resell any shares you may purchase, if at all. There are ongoing costs and expenses for SEC reporting, including the general booking and accounting costs for the preparation of the financial quarterly (Form 10-Qs) and annual filings (Form 10-Ks), and auditor's fees. Further, there are processing costs in preparing and converting documents and disclosures through the EDGAR filing system, including certain costs for the XBRL that are required as part of the EDGAR filing. We estimate that these costs could result in more than $100,000 per year of ongoing costs.

 We may experience adverse impacts on our reported results of operations as a result of adopting new accounting standards or interpretations.

 Our implementation of and compliance with changes in accounting rules, including new accounting rules and interpretations, could adversely affect our reported financial position or operating results or cause unanticipated fluctuations in our reported operating results in future periods.

 If persons engage in short sales of our common stock, the price of our common stock may decline.

 Selling short is a technique used by a stockholder to take advantage of an anticipated decline in the price of a security. In addition, holders of options and warrants will sometimes sell short knowing they can, in effect, cover through the exercise of an option or warrant, thus locking in a profit. A significant number of short sales or a large volume of other sales within a relatively short period of time can create downward pressure on the market price of a security. Stockholders could, therefore, experience a decline in the value of their investment as a result of short sales of our common stock.

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 The Company does not insure against all potential losses, which could result in significant financial exposure.

 The Company does not have commercial insurance or third-party indemnities to fully cover all operational risks or potential liability in the event of a significant incident or series of incidents causing catastrophic loss. As a result, the Company is, to a substantial extent, self-insured for such events. The Company relies on existing liquidity, financial resources and borrowing capacity to meet short-term obligations that would arise from such an event or series of events. The occurrence of a significant incident, series of events, or unforeseen liability for which the Company is self-insured, not fully insured or for which insurance recovery is significantly delayed could have a material adverse effect on the Company's results of operations or financial condition.

 Increasing attention to environmental, social, and governance (ESG) matters may impact our business.

 Increasing attention to ESG matters, including those related to climate change and sustainability, increasing societal, investor and legislative pressure on companies to address ESG matters, may result in increased costs, reduced profits, increased investigations and litigation or threats thereof, negative impacts on our stock price and access to capital markets, and damage to our reputation. In addition, organizations that provide information to investors on corporate governance and related matters have developed ratings processes for evaluating companies on their approach to ESG matters, including climate change and climate-related risks. Such ratings are used by some investors to inform their investment and voting decisions. Unfavorable ESG ratings and investment community divestment initiatives, among other actions, may lead to negative investor sentiment toward the Company and to the diversion of investment to other industries, which could have a negative impact on our stock price and our access to and costs of capital. Additionally, evolving expectations on various ESG matters, including biodiversity, waste and water, may increase costs, require changes in how we operate and lead to negative stakeholder sentiment.

 Climate change, climate change regulations and greenhouse gas effects may adversely impact our operations.

 There is a growing political and scientific consensus that greenhouse gas (" GHG ") emissions continue to alter the composition of the global atmosphere in ways that are affecting and are expected to continue affecting the global climate. We may become subject to legislation and regulation regarding climate change, and compliance with any new rules could be difficult and costly. Concerned parties, such as legislators and regulators, stockholders and nongovernmental organizations, as well as companies in many business sectors, are considering ways to reduce GHG emissions. Many states and countries have announced or adopted programs to stabilize and reduce GHG emissions and in the past federal legislation has been proposed in Congress. If such legislation is enacted, we could incur increased energy, environmental and other costs and capital expenditures to comply with the limitations. Unless and until legislation is enacted and its terms are known, we cannot reasonably or reliably estimate its impact on our financial condition, operating performance, or ability to compete. Climate change could have a material adverse effect on our financial condition, results of operations and cash flow.

 Our insurance may not provide adequate levels of coverage against claims.

 We maintain insurance that we believe is customary for businesses of our size and type. However, there are types of losses we may incur that cannot be insured against or that we believe are not economically reasonable to insure. Moreover, any loss incurred could exceed policy limits and policy payments made to us may not be made on a timely basis. Such losses could adversely affect our business prospects, results of operations, cash flows and financial condition.

 ITEM 1B. UNRESOLVED STAFF COMMENTS

 None.

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 Item 1C. Cybersecurity.

 Risk Management and Strategy

 The Company's cybersecurity environment is led by its Chief Executive Officer and sole director, who in addition to cybersecurity matters, oversees the Company's IT infrastructure and is responsible for monitoring and managing the security of the Company's corporate network and enterprise systems, including technical controls, and safety protocols and responding to security threats.

 The Company establishes safeguards for protecting the confidentiality, integrity, and availability of our data, technology, and information systems.

 As of and for the year ended December 31, 2023, there have been no cybersecurity incidents that have materially affected the Company's business strategy, results of operations, or financial condition.

 ITEM 2. PROPERTIES

 The Company leases approximately 1,010 square feet of office space in Austin, Texas at 12343 Hymeadow Dr., Suite 3A. On March 28, 2022, the Company entered into a new lease agreement for the office space, which has a term of 24 months, through March 31, 2024, and a monthly rental cost of $1,515 for the period from April 1, 2022 to March 31, 2023 and $1,560 per month from April 1, 2023 to March 31, 2024, together with costs and expenses of approximately $725 per month for 2023. On March 13, 2024, the Company extended the office space lease from April 1, 2024, through November 30, 2025 for a rental rate of $2,320 per month from April 1, 2024 to March 31, 2025, and $2,400 per month from April 1, 2025, to November 30, 2025.

 Lease expense was $27,150 and $25,366 for the years ended December 31, 2023, and 2022, respectively.

 ITEM 3. LEGAL PROCEEDINGS

 Although we may, from time to time, be involved in litigation and claims arising out of our operations in the normal course of business, we are not currently a party to any material legal proceeding. In addition, we are not aware of any material legal or governmental proceedings against us or contemplated to be brought against us.

 Prior litigation and other matters which have since been settled, are described in, and incorporated by reference in, this "Item 3. Legal Proceedings" of this Annual Report on Form 10-K from, "Part II" - "Item 8. Financial Statements and Supplementary Data" in the Notes to Consolidated Financial Statements in "Note 8. Commitments and Contingencies".

 The outcome of litigation is inherently uncertain. If one or more legal matters were resolved against the Company in a reporting period for amounts in excess of management's expectations, the Company's financial condition and operating results for that reporting period could be materially adversely affected.

 ITEM 4. MINE SAFETY DISCLOSURES

 Not applicable.

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 ITEM 5. MARKET FOR THE REGISTRANT'S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES

 Market for Common Stock

 Our common stock was approved for quotation on the OTC Pink Market maintained by OTC Markets under the symbol " RELT " on or around January 24, 2020, and trading of our common stock has since moved to the OTCQB Market maintained by OTC Markets. The OTC Market is a network of security dealers who buy and sell stock. The dealers are connected by a computer network that provides information on current " bids " and " asks ", as well as volume information.

 The following table sets forth the range of high and low sales prices for our common stock for each of the periods indicated as reported by the OTCQB Market. These quotations reflect inter-dealer prices, without retail mark-up, mark-down or commission and may not necessarily represent actual transactions. Due to the fact that trading in our common stock is extremely sporadic, with multiple trading days where no trading occurs, and limited, with many trading days trading less than 3,000 shares of common stock, we believe the high and low sales prices below should not be relied upon as a basis for determining the value of our common stock.

 12 Month Period Ended December 31, 2023

 High

 Low

 Quarter ended December 31, 2023

 $
 0.30

 $
 0.02

 Quarter ended September 30, 2023

 0.12

 0.06

 Quarter ended June 30, 2023

 0.11

 0.05

 Quarter ended March 31, 2023

 0.15

 0.09

 12 Month Period Ended December 31, 2022

 High

 Low

 Quarter ended December 31, 2022

 $
 0.18

 $
 0.07

 Quarter ended September 30, 2022

 0.11

 0.07

 Quarter ended June 30, 2022

 0.42

 0.08

 Quarter ended March 31, 2022

 0.70

 0.25

 Holders

 As of April 3, 2024, we had 16,785,000 shares of common stock outstanding, held by 44 stockholders of record, and 1,000 shares of Series A Preferred Stock designated and issued and outstanding, held by one stockholder of record.

 Dividends

 To date, we have not declared or paid any dividends on our outstanding shares. We currently do not anticipate paying any cash dividends in the foreseeable future on our common stock. Although we intend to retain our earnings to finance our operations and future growth, our Board of Directors (currently consisting solely of Mr. May) will have discretion to declare and pay dividends in the future. Payment of dividends in the future will depend upon our earnings, capital requirements and other factors, which our Board of Directors may deem relevant.

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 There are no restrictions in our Articles of Incorporation or Bylaws that prevent us from declaring dividends. The Nevada Revised Statutes, however, do prohibit us from declaring dividends where after giving effect to the distribution of the dividend:

 1.

 We would not be able to pay our debts as they become due in the usual course of business, or;

 2.

 Our total assets would be less than the sum of our total liabilities plus the amount that would be needed to satisfy the rights of stockholders who have preferential rights superior to those receiving the distribution.

 Recent Sales of Unregistered Securities

 None.

 Purchases of Equity Securities by the Issuer and Affiliated Purchasers

 None.

 ITEM 6. [RESERVED]

 ITEM 7. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

 The following discussion of the Company's historical performance and financial condition should be read together with the consolidated financial statements and related notes in "Item 8. Financial Statements and Supplemental Data" of this Report. This discussion contains forward-looking statements based on the views and beliefs of our management, as well as assumptions and estimates made by our management, see "Cautionary Statement Regarding Forward-Looking Information". These statements by their nature are subject to risks and uncertainties, and are influenced by various factors. As a consequence, actual results may differ materially from those in the forward-looking statements. See "Item 1A. Risk Factors" of this report for the discussion of risk factors.

 Summary of The Information Contained in Management's Discussion and Analysis of Financial Condition and Results of Operations

 Our Management's Discussion and Analysis of Financial Condition and Results of Operations (MD&A) is provided in addition to the accompanying consolidated financial statements and notes to assist readers in understanding our results of operations, financial condition, and cash flows. MD&A is organized as follows:

 Plan of Operations. A description of our plan of operations for the next 12 months including required funding.

 Results of Operations. An analysis of our financial results comparing the years ended December 31, 2023, and 2022.

 Liquidity and Capital Resources. An analysis of changes in our consolidated balance sheets and cash flows and discussion of our financial condition.

 Critical Accounting Policies and Estimates. Accounting estimates that we believe are important to understanding the assumptions and judgments incorporated in our reported financial results and forecasts.

 Plan of Operations

 We had working capital of $133,503 as of December 31, 2023. With our current cash on hand, expected revenues, and based on our current average monthly expenses, we don't currently anticipate the need for additional funding in order to continue our operations at their current levels and to pay the costs associated with being a public company for the next 12 months. We may however require additional funding in the future to expand or complete acquisitions. Our plan for the next twelve months is to continue using the same marketing and management strategies and continue providing a quality product with excellent customer service while also seeking to expand our operations organically or through acquisitions as funding and opportunities arise, and, as discussed above, we have also purchased a homesite on which we are in the process of constructing a custom home, which we then plan to sell. As our business continues to grow, customer feedback will be integral in making small adjustments to improve the product and overall customer experience. We plan to raise additional required funding when required through the sale of debt or equity, which may not be available on favorable terms, if at all, and may, if sold, cause significant dilution to existing stockholders. If we are unable to access additional capital moving forward, it may hurt our ability to grow and to generate future revenues.

 Page 39 of 60

 Results of Operations

 For the Year Ended December 31, 2023, Compared to the Year Ended December 31, 2022

 We had revenue of $2,454,802 for the year ended December 31, 2023, compared to revenue of $4,616,404 for the year ended December 31, 2022, a decrease of $2,161,602 or 46.8% from the prior period. We recognize revenue based on the percentage that a job is complete rather than upon completion. As such, total revenue recognized for each period may be different than the product of total completed pools during each period multiplied by the average pool contract price of each pool during such period, as the construction of certain pools may have started in one period and ended in another. Revenue decreased during the current period due to a decrease in pool count during the comparable periods and general timing of contracts.

 We had cost of goods sold of $1,582,809 for the year ended December 31, 2023, compared to cost of goods sold of $3,324,213 for the year ended December 31, 2022, a decrease of $1,741,404 or 52.4% from the prior period.

 Cost of goods sold decreased mainly due to the reduction in the number of pools being built. The timing of our cost of goods sold is materially impacted based on the overall scope and timing of the projects we are working on. In general, costs of goods sold for the year ended December 31, 2023, were lower than for the year ended December 31, 2022, due to the increase in the number of pools we are building. The expenses which attributed to the decrease in cost of goods sold for the year ended December 31, 2023, compared to the year ended December 31, 2022, included:

 For the Year

 For the Year

 Ended

 Ended

 Cost of Goods Sold Expense

 2023

 2022

 Increase /
 (Decrease)

 Percentage
 Change

 Cost of decking

 $
 152,671

 $
 430,208

 $
 (277,537
)

 -64.5
 %

 Plaster used in the construction of pools

 137,886

 217,110

 (79,225
)

 -36.5
 %

 Gunite used in the construction of pools

 167,176

 330,622

 (163,446
)

 -49.4
 %

 Pool equipment used to filter and circulate the water used in our pools

 216,971

 502,595

 (285,624
)

 -56.8
 %

 Masonry, stone and tile installed in and around our pools and coping expenses associated therewith

 210,151

 521,764

 (311,613
)

 -59.7
 %

 Excavation and steel expenses

 227,968

 376,831

 (148,863
)

 -39.5
 %

 Other, including labor

 469,986

 945,084

 (475,097
)

 -50.3
 %

 Total

 $
 1,582,809

 $
 3,324,213

 $
 (1,741,404
)

 -52.4
 %

 Cost of goods sold represents our pool construction costs, including raw materials, outsourced labor, installed equipment, tile and coping expenses, excavation costs and permit expenses. We anticipate our cost of goods sold increasing in approximate proportion to increases in revenue and decreasing in approximate proportion to decreases in revenue, moving forward, as our cost of goods sold are factored into the price we charge for our pools and represent the cost of pool construction, the majority of which is not fixed and varies depending on the total number of pools and construction projects we complete during each period and the size and complexity of such projects.

 Page 40 of 60

 We had a gross margin of $871,993 for the year ended December 31, 2023, compared to a gross margin of $1,292,191 for the year ended December 31, 2022, a decrease of $420,198 or 32.5% from the prior period due to the reasons described above. Gross margin as a percentage of revenue was 35.5% and 28.0% for the year ended December 31, 2023, and 2022, respectively. Gross margin as a percentage of revenue increased due to the ability to pass increased costs on to the customers combined with a slight decrease in the average cost of our pools.

 We had operating expenses consisting solely of general and administrative expenses of $822,485 for the year ended December 31, 2023, compared to operating expenses consisting solely of general and administrative expenses of $940,978 for the year ended December 31, 2022 (including $36,000 of stock-based expenses described below under " Liquidity and Capital Resources "). Operating expenses decreased by $118,393 or 12.6% from the prior period mainly due to decreased compensation expenses.

 We had interest income of $861 for the year ended December 31, 2023, compared to interest income of $837 for the year ended December 31, 2022. Interest income was in connection with interest generated by funds the Company maintained in its savings account.

 We had interest expense of $15,280 and $3,536, for the years ended December 31, 2023 and 2022, respectively, due to interest paid in connection with loans for Company vehicles, including a car used by our Chief Executive Officer and amounts outstanding on our construction loan, each as described in greater detail under " Liquidity and Capital Resources " below.

 We had a $1,474 provision for taxes for the year ended December 31, 2023, compared to $14,638 for the year ended December 31, 2022.

 We had net income of $33,615 for the year ended December 31, 2023, compared to net income of $333,876 for the year ended December 31, 2022, a decrease in net income of $300,261 or 89.9%, mainly due to the $2,161,602 decrease in revenues and $118,493 decrease in general and administrative expenses and the $420,198 decrease in gross margin.

 Liquidity and Capital Resources

 We had total assets of $854,405 as of December 31, 2023, consisting of total current assets of $756,804, which included cash of $309,377, and house and real estate inventory of $446,427, and equipment, net of accumulated depreciation, of $90,886 and right-of-use asset of $6,715. Included in real estate inventory as of December 31, 2023 is the value of the land and construction costs incurred to date, which the Company acquired in the third quarter of 2019, and is currently building a custom home on, as discussed above. Contract assets include estimated earnings in excess of billings on uncompleted contracts. Equipment relates to the vehicle discussed below.

 We had total liabilities of $676,959 as of December 31, 2023, which included current liabilities of $623,301, including accounts payable and accrued liabilities of $112,378, contract liabilities, relating to billings in excess of costs and estimated earnings on uncompleted jobs of $275,251, current portion of note payable of $8,580, construction loan of $220,309 and current portion of right-of-use liability of $6,783, and long-term liabilities consisting of a long-term note payable, net of current portion, of $53,658 relating to certain vehicles (discussed below).

 The Company accrued bonus compensation related to services performed in the construction of the custom home to Michael Chavez, a greater than 10% shareholder of the Company, as a consultant to the Company, in the amount totaling $18,000 and $60,000, for the years ended December 31, 2023 and 2022, respectively. In addition, during the year ended December 31, 2023, the Company paid $50,000 of the accrued bonus compensation to Mr. Chavez. As of December 31, 2023, the Company has accrued a total of $16,000 in accrued bonus compensation.

 In addition, during the year ended December 31, 2023, Mr. Chavez contributed $5,825 to the Company to pay for expenses which have been recorded as a shareholder contribution.

 The Company accrued $37,500 in commission expenses to its CEO and sole board member, Mr. May, for services performed during the year ended December 31, 2023. As of December 31, 2023, the Company has accrued a total of $37,500 in accrued commission compensation to its CEO.

 Page 41 of 60

 On February 11, 2020, we purchased a Hyundai Genesis G80. The Vehicle had a total purchase price of $50,616, including $11,000 which was paid as a down payment in cash. We entered into a term note, secured by the vehicle, for the remaining amount of the purchase price, which amount accrues interest at the rate of 3.99% per annum and is payable at the rate of $660 per month through maturity on February 27, 2025.

 On October 26, 2021, we purchased a Nissan Rogue for use by Mr. May. The vehicle had a total purchase price of $29,931, including $10,000 which was paid as a down payment in cash. We entered into a term note, secured by the vehicle, for the remaining amount of the purchase price, which amount accrues interest at the rate of 6.54% per annum and is payable at the rate of $336 per month through maturity on May 26, 2027.

 On April 28, 2020, the Company secured a construction loan from First United Bank and Trust Company to be used to develop the land purchased in the third quarter of 2019. The loan bears interest at the rate of 6.25% per annum and is currently due on April 28, 2024. As of December 31, 2023, a total of $220,309 was outstanding on the loan.

 We had working capital of $133,503 as of December 31, 2023, compared to working capital of $36,255 as of December 31, 2022.

 We had $4,763 of net cash provided by operating activities for the year ended December 31, 2023, as compared to $218,250 of net used in operating activities for the year ended December 31, 2022. Net cash provided by operating activities for the 2023 period was mainly due to $33,615 of net income, $36,000 of stock-based compensation, and $30,571 of contract assets, offset by $107,553 of house and real estate inventory. For the 2022 period, we had $200,148 of net cash used by operating activities for the year ended December 31, 2022, as compared to $169,110 of net cash provided by operating activities for the year ended December 31, 2021. Net cash used by operating activities for the 2022 period was mainly due to $293,353 of cash used for house and real estate inventory and $247,353 of decrease in contract liabilities, offset by $333,876 of net income.

 We had $0 of net cash used in investing activities for the years ended December 31, 2023 and December 31, 2022.

 We had $1,053 of cash provided by financing activities for the year ended December 31, 2023, which was mainly due to $33,905 of proceeds from construction loan offset by $25,940 payments on right-of-use liability and $12,727 payments on note payable. We had $142,773 of net cash provided by financing activities for the year ended December 31, 2022, which was mainly due to $186,404 of proceeds from our construction loan offset by $25,529 of payments on the notes payable related to our vehicle loans and $18,102 of payments on right-of-use liability.

 We do not currently have any additional commitments or identified sources of additional capital from third parties or from our officers, directors or majority stockholders. Additional financing may not be available on favorable terms, if at all.

 In the future, we may be required to seek additional capital by selling additional debt or equity securities, or otherwise be required to bring cash flows in balance when we approach a condition of cash insufficiency. The sale of additional equity or debt securities, if accomplished, may result in dilution to our then stockholders. Financing may not be available in amounts or on terms acceptable to us, or at all. In the event we are unable to raise additional funding and/or obtain revenues sufficient to support our expenses, we may be forced to curtail or abandon our business operations, and any investment in the Company could become worthless.

 Critical Accounting Policies and Estimates

 The preparation of financial statements and related disclosures in conformity with U.S. generally accepted accounting principles and the Company's discussion and analysis of its financial condition and operating results require the Company's management to make judgments, assumptions and estimates that affect the amounts reported. Management bases its estimates on historical experience and on various other assumptions it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities. Actual results may differ from these estimates, and such differences may be material.

 Page 42 of 60

 Revenue Recognition

 On January 1, 2018, we adopted Accounting Standards Codification (" ASC ") 606, Revenue from Contracts with Customers (" new revenue standard ") to all contracts using the modified retrospective method. The adoption of the new revenue standard had no material impact on our consolidated financial statements as it did not require a change in revenue recognition. As such, comparative information has not been restated and continues to be reported under the accounting standards in effect for those periods.

 Revenue is recognized based on the following five step model:

 -

 Identification of the contract with a customer

 -

 Identification of the performance obligations in the contract

 -

 Determination of the transaction price

 -

 Allocation of the transaction price to the performance obligations in the contract

 -

 Recognition of revenue when, or as, the Company satisfies a performance obligation

 All of the Company's revenue is currently generated from the design and installation of swimming pools. As such no further disaggregation of revenue information is provided.

 Performance Obligations

 A performance obligation is a promise in a contract to transfer a distinct good or service to the customer and is the unit of account in the new revenue standard. The contract transaction price is allocated to each distinct performance obligation and recognized as revenue when, or as, the performance obligation is satisfied. Our contracts have a single performance obligation as the promise to transfer the individual goods or services is not separately identifiable from other promises in the contracts and, therefore, not distinct.

 Performance Obligations Satisfied Over Time

 Revenue for our contracts that satisfy the criteria for over time recognition is recognized as the work progresses. The majority of our revenue is derived from construction contracts and projects that typically span between 4 to 12 months. Our construction contracts will continue to be recognized over time because of the continuous transfer of control to the customer as all of the work is performed at the customer's site and, therefore, the customer controls the asset as it is being constructed. Contract costs include labor, material, and indirect costs.

 Performance Obligations Satisfied at a Point in Time

 Revenue for our contracts that do not satisfy the criteria for over time recognition is recognized at a point in time. Substantially all of our revenue recognized at a point in time is for work performed for pool maintenance or repairs. Unlike our construction contracts that use a cost-to-cost input measure for performance, the pool maintenance or repairs utilize an output measure for performance based on the completion of a unit of work. The typical time frame for completion of these services is less than one month. Upon fulfillment of the performance obligation, the customer is provided an invoice (or equivalent) demonstrating transfer of control or completion of service to the customer. We believe that point in time recognition remains appropriate for these contracts and will continue to recognize revenues upon completion of the performance obligation and issuance of an invoice.

 Contract modifications are routine in the performance of our contracts. Contracts are often modified to account for changes in the contract specifications or requirements. In most instances, contract modifications are for goods or services that are not distinct, and, therefore, are accounted for as part of the existing contract.

 Page 43 of 60

 Backlog

 On December 31, 2023, we had approximately $772,524 of remaining performance obligations on our construction contracts, which we also refer to as backlog. We expect to recognize our backlog as revenue during 2024.

 Contract Estimates

 Accounting for long-term contracts and programs involves the use of various techniques to estimate total contract revenue and costs. For long-term contracts, we estimate the profit on a contract as the difference between the total estimated revenue and expected costs to complete a contract and recognize that profit over the life of the contract.

 Contract estimates are based on various assumptions to project the outcome of future events. These assumptions include labor productivity and availability, the complexity of the work to be performed, the cost and availability of materials, and the performance of subcontractors.

 Variable Consideration

 Transaction prices for our contracts may include variable consideration, which includes increases to transaction price for approved and unapproved change orders, claims and incentives, and reductions to transaction price for liquidated damages. Change orders, claims and incentives are generally not distinct from the existing contract due to the significant integration service provided in the context of the contract and are accounted for as a modification of the existing contract and performance obligation. We estimate variable consideration for a performance obligation at the most likely amount to which we expect to be entitled (or the most likely amount we expect to incur in the case of liquidated damages), utilizing estimation methods that best predict the amount of consideration to which we will be entitled (or will be incurred in the case of liquidated damages). We include variable consideration in the estimated transaction price to the extent it is probable that a significant reversal of cumulative revenue recognized will not occur or when the uncertainty associated with the variable consideration is resolved. Our estimates of variable consideration and determination of whether to include estimated amounts in transaction price are based largely on an assessment of our anticipated performance and all information (historical, current and forecasted) that is reasonably available to us. The effect of variable consideration on the transaction price of a performance obligation is recognized as an adjustment to revenue on a cumulative catch-up basis. To the extent unapproved change orders and claims reflected in transaction price (or excluded from transaction price in the case of liquidated damages) are not resolved in our favor, or to the extent incentives reflected in transaction price are not earned, there could be reductions in, or reversals of, previously recognized revenue. No adjustment on any one contract was material to our consolidated financial statements for the year ended December 31, 2023, or 2022.

 Contract Balances

 The timing of revenue recognition, billings and cash collections results in billed accounts receivable and costs and estimated earnings in excess of billings on uncompleted contracts (contract assets) on the consolidated balance sheet. On our construction contracts, amounts are billed as work progresses in accordance with agreed-upon contractual terms, either at periodic intervals (e.g., biweekly or monthly) or upon achievement of contractual milestones. Generally, billing occurs prior to revenue recognition, resulting in contract liabilities. These assets and liabilities are reported on the consolidated balance sheet on a contract-by-contract basis at the end of each reporting period.

 The Company recognizes revenue from the design and installation of swimming pools.

 Accounts Receivable and Allowances. The Company does not charge interest to its customers and carries its customers' receivables at their face amounts, less an allowance for doubtful accounts. Included in accounts receivable are balances billed to customers pursuant to retainage provisions in certain contracts that are due upon completion of the contract and acceptance by the customer, or earlier as provided by the contract. Based on the Company's experience in recent years, the majority of customer balances at each balance sheet date are collected within twelve months. As is common practice in the industry, the Company classifies all accounts receivable, including retainage, as current assets. The contracting cycle for certain long-term contracts may extend beyond one year, and accordingly, collection of retainage on those contracts may extend beyond one year.

 Page 44 of 60

 The Company grants trade credit, on a non-collateralized basis (with the exception of lien rights against the property in certain cases), to its customers and is subject to potential credit risk related to changes in business and overall economic activity. The Company analyzes specific accounts receivable balances, historical bad debts, customer credit-worthiness, current economic trends and changes in customer payment terms when evaluating the adequacy of the allowance for doubtful accounts. In the event that a customer balance is deemed to be uncollectible, the account balance is written-off against the allowance for doubtful accounts.

 Classification of Construction Contract-related Assets and Liabilities. Costs and estimated earnings in excess of billings on uncompleted contracts are presented as a current asset in the accompanying consolidated balance sheets, and billings in excess of costs and estimated earnings on uncompleted contracts are presented as a current liability in the accompanying consolidated balance sheets. The Company's contracts vary in duration, with the duration of some larger contracts exceeding one year. Consistent with industry practices, the Company includes the amounts realizable and payable under contracts, which may extend beyond one year, in current assets and current liabilities. The vast majority of these balances are settled within one year.

 Equipment. Equipment, consisting mainly of vehicles, is stated at cost. The Company depreciates the cost of equipment using the straight- line method over the estimated useful lives of the assets. When assets are retired or otherwise disposed of, the cost and related accumulated depreciation are removed from the accounts and any resulting gain or loss is reflected in operations for the period. The cost of maintenance and repairs is charged to operations as incurred; significant renewals improvements are capitalized. During the years ended December 31, 2023 and 2022, depreciation expense was $19,473 and $15,619, respectively. The estimated useful lives of the Company vehicles are five years.

 Recently Issued Accounting Standards

 For more information on recently issued accounting standards, see "Note 1. The Company and Summary of Significant Accounting Policies" to the Notes to Consolidated Financial Statements included herein under "Item 8. Financial Statement and Supplemental Data".

 ITEM 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

 Pursuant to Item 305(e) of Regulation S-K (§ 229.305(e)), the Company is not required to provide the information required by this Item as it is a " smaller reporting company, " as defined by Rule 229.10(f)(1).

 Page 45 of 60

 ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTAL DATA

 TABLE OF CONTENTS TO FINANCIAL STATEMENTS

 Reliant Holdings, Inc. and Subsidiaries
 Financial Statements

 Page

 Reports of Independent Registered Public Accounting Firms

 F -2 - F-3

 Consolidated Balance Sheets

 Consolidated Statements of Operations

 Consolidated Statements of Stockholders' Deficit

 Consolidated Statements of Cash Flows

 Notes to Consolidated Financial Statements

 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

 To:

 The Board of Directors and Stockholders of

 Reliant Holdings, Inc.

 Opinion on the Financial Statements

 We have audited the accompanying consolidated balance sheet of Reliant Holdings, Inc. and its Subsidiaries (collectively, the "Company") as of December 31, 2023, and the related consolidated statements of operations and comprehensive income, stockholders' deficit, and cash flows for the year ended 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 the results of its operations and its cash flows for the year ended December 31, 2023, in conformity with accounting principles generally accepted in the United States of America.

 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 audits. 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 audits 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, audits of its internal control over financial reporting. As part of our audits, we are required to obtain an understanding of internal controls over financial reporting, but not for the purpose of expressing an opinion on the effectiveness of the Company's internal controls over financial reporting. Accordingly, we express no such opinion.

 Our audits 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 audits 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 audits provide a reasonable basis for our opinion.

 /s/ WWC, P.C.
 WWC, P.C.
 Certified Public Accountants
 PCAOB ID: 1171

 We have served as the Company's auditor since 2023.

 San Mateo, California

 April 17, 2024

 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

 To the Board of Directors and Stockholders
 Reliant Holdings, Inc.

 Opinion on the Financial Statements

 We have audited the accompanying consolidated balance sheet of Reliant Holdings, Inc as of December 31, 2022, and the related consolidated statements of operation, stockholders' equity, and cash flows for the year ended December 31, 2022, and the related notes (collectively referred to as the financial statements). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2022, and the results of its operation and its cash flow for the year ended December 31, 2022, in conformity with accounting principles generally accepted in the United States of America.

 Going Concern Uncertainty

 The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the consolidated financial statements, the Company has an accumulated deficit, and negative cash flow from operations that raise substantial doubt about its ability to continue as a going concern. Management's plans in regard to these matters are also described in Note 1. The consolidated 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 entity's management. Our responsibility is to express an opinion on the Company's financial statements based on our audits. 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 Reliant Holdings, Inc. 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 audits 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. Reliant Holdings, Inc. 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 audits 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 audits 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 audits provide a reasonable basis for our opinion.

 Critical Audit Matters

 We determined that there were no critical audit matters arising from the current period audit of the financial statements that were communicated or required to be communicated to the board of directors and that (1) relate to accounts or disclosures that are material to the financial statements and (2) involved our especially challenging, subjective, or complex judgements.

 /s/ PWR CPA, LLP

 We have served as Reliant Holdings, Inc.'s auditor since 2020.

 Houston, Texas
 PCAOB #6686
 We served as Reliant Holdings, Inc.'s auditor since 2020 until 2023
 Houston, Texas
 April 7, 2023

 Reliant Holdings, Inc. and Subsidiary
 Consolidated Balance Sheets

 2023

 2022

 ASSETS

 Current Assets

 Cash

 $
 309,377

 $
 282,621

 Accounts receivable

 1,000

 -

 House and real estate inventory

 446,427

 339,074

 Contract assets

 -

 30,571

 Prepaid expenses

 -

 22,177

 Other current Assets

 -

 1,405

 Total current assets

 756,804

 675,848

 Equipment, net of accumulated depreciation of $ 88,957 and $ 69,484 as of December 31, 2023 and 2022, respectively

 90,886

 42,878

 Right-of-use asset

 6,715

 32,520

 Total Assets

 $
 854,405

 $
 751,246

 LIABILITIES AND STOCKHOLDERS' EQUITY

 Current Liabilities

 Accounts payable and accrued liabilities

 $
 58,878

 $
 33,246

 Accrued liabilities - related parties

 53,500

 48,000

 Contract liabilities

 275,251

 336,373

 Construction Loan

 220,309

 186,404

 Current portion of note payable

 8,580

 9,630

 Current portion of right-of-use liability

 6,783

 25,940

 Total current liabilities

 623,301

 639,593

 Long-term note payable, net of current portion

 53,658

 2,864

 Right-of-use liability

 -

 6,783

 Total Liabilities

 676,959

 649,240

 Commitments and Contingencies

 Stockholders' Equity

 Preferred stock, 5,000,000 shares authorized, $ 0.001 par value, 0 issued and outstanding as of December 31, 2023 and 2022, respectively

 -

 -

 Preferred stock Series A, 1,000 shares authorized, $ 0.001 par value, 1,000 issued and outstanding as of December 31, 2023 and 2022

 Common stock, 70,000,000 shares authorized, $ 0.001 par value, 16,785,000 and 16,385,000 issued and outstanding as of December 31, 2023 and 2022, respectively

 16,785

 16,385

 Additional paid-in capital

 437,989

 396,564

 Accumulated deficit

 ( 277,329
)

 ( 310,944
)

 Total Stockholders' Equity

 177,446

 102,006

 Total Liabilities and Stockholders' Equity

 $
 854,405

 $
 751,246

 The accompanying notes are an integral part of these consolidated financial statements.

 Reliant Holdings, Inc. and Subsidiary
 Consolidated Statements of Operations

 For the Year ended

 December 31

 2023

 2022

 Revenue

 $
 2,454,802

 $
 4,616,404

 Cost of goods sold

 ( 1,582,809
)

 ( 3,324,213
)

 Gross margin

 871,993

 1,292,191

 Operating expenses

 General and administrative

 822,485

 940,978

 Total operating expenses

 ( 822,485
)

 ( 940,978
)

 Income from operations

 49,508

 351,213

 Other income (expense)

 Interest income

 Interest expense

 ( 15,280
)

 ( 3,536
)

 Total other income (expense)

 ( 14,419
)

 ( 2,699
)

 Income before income taxes

 35,089

 348,514

 Provision for income tax

 ( 1,474
)

 ( 14,638
)

 Net income

 $

 $

 Total Comprehensive Income

 $

 $

 Net income per share - basic and diluted

 $
 0.00

 $
 0.02

 Weighted average common shares outstanding

 16,584,725

 16,385,000

 The accompanying notes are an integral part of these consolidated financial statements.

 Reliant Holdings, Inc. and Subsidiaries
 Consolidated Statements of Stockholders' Equity (Deficit)
 For the Years Ended December 31, 2023 and 2022

 Preferred Stock

 Common Stock

 Additional Paid in

 Accumulated

 Shares

 Par Value

 Shares

 Par Value

 Capital

 Deficit

 Total

 Balance December 31, 2021

 1,000

 $

 16,385,000

 $
 16,385

 $
 396,564

 $
 ( 644,820
)

 $
 ( 231,870
)

 Net income

 -

 -

 -

 -

 -

 -

 Balance December 31, 2022

 1,000

 16,385,000

 16,385

 396,564

 ( 310,944
)

 102,006

 Stock-based compensation

 -

 -

 400,000

 35,600

 -

 36,000

 Shareholder contributions

 -

 -

 -

 -

 5,825

 -

 5,825

 Net income

 -

 -

 -

 -

 -

 Balance December 31, 2023

 1,000

 $

 16,785,000

 $
 16,785

 $
 437,989

 $
 ( 277,329
)

 $
 177,446

 The accompanying notes are an integral part of these consolidated financial statements.

 Reliant Holdings, Inc. and Subsidiary
 Consolidated Statements of Cash Flows

 For the Year Ended

 December 31

 2023

 2022

 Operating Activities

 Net income

 $

 $

 Adjustments to reconcile net income to net

 cash provided by (used in) operating activities:

 Stock-based compensation

 36,000

 -

 Depreciation

 19,473

 15,619

 Changes in operating assets and liabilities:

 Accounts receivable

 ( 1,000
)

 -

 Contract assets

 30,571

 ( 23,246
)

 House and real estate inventory

 ( 107,353
)

 ( 293,353
)

 Prepaid and other current assets

 23,582

 ( 4,647
)

 Right-of-use asset

 25,805

 18,305

 Contract liabilities

 ( 61,122
)

 ( 247,353
)

 Accounts payable and accrued liabilities

 25,632

 ( 47,349
)

 Accrued liabilities - related parties

 5,500

 48,000

 Right-of use liability

 ( 25,940

)

 ( 18,102

)

 Net cash provided by (used in) operating activities

 4,763

 ( 218,250
)

 Investing Activities

 Purchase of property and equipment

 ( 5,000

)

 -

 Net cash used in financing activities

 ( 5,000

)

 -

 Financing Activities

 Proceeds from construction loan

 33,905

 186,404

 Payments on note payable

 ( 12,737
)

 ( 25,529
)

 Contributions from shareholders

 5,825

 -

 Net cash provided by financing activities

 26,993

 160,875

 Net change in cash

 26,756

 ( 57,375
)

 Cash - beginning of period

 282,621

 339,996

 Cash - end of period

 $
 309,377

 $
 282,621

 Supplemental Disclosures

 Interest paid

 $
 15,280

 $
 3,536

 Income taxes paid

 $
 -

 $
 -

 Non-cash Disclosures

 Purchase of equipment with note payable

 $
 62,481

 $
 -

 Establishment of right-of-use asset

 $
 -

 $
 50,825

 The accompanying notes are an integral part of these consolidated financial statements.

 Reliant Holdings, Inc. and Subsidiaries
 Notes to the Consolidated Financial Statements
 For the years ended December 31, 2023 and 2022

 Note 1. The Company and Summary of Significant Accounting Policies

 The Compan y

 Reliant Holdings, Inc. (the " Company ") was formed as a Nevada corporation on May 19, 2014. On May 23, 2014, Reliant Holdings, Inc., along with Reliant Pools, Inc., formerly Reliant Pools, G.P., which was formed in September 2013 (" Reliant Pools ") and the shareholders of Reliant Pools, entered into an Agreement for the Exchange of common stock whereby Reliant Pools, Inc. became a wholly-owned subsidiary of Reliant Holdings, Inc. Reliant Holdings, Inc. designs, and installs swimming pools. On October 10, 2018, the Company incorporated a new wholly-owned subsidiary in Texas, Reliant Custom Homes, Inc. During the third quarter of 2019, the Company purchased land on which it intends to construct a custom home. The Company is headquartered in Austin, Texas. In September 2021, we formed Reliant Solar Energy, Inc., a wholly-owned Texas subsidiary.

 Use of Estimates

 The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period.

 Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from estimates.

 Princi p les of Consolidation

 The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation.

 Cash and Cash Equivalents

 For purposes of the statement of cash flows, the Company considers all short-term investments purchased with original maturities of three months or less at the date of purchase to be cash equivalents.

 Income Taxes

 Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income taxes and liabilities are determined based on the difference between financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized.

 Revenue Recognition

 On January 1, 2018, we adopted Financial Accounting Standards Board (" FASB ") Accounting Standards Codification (" ASC ") 606, Revenue from Contracts with Customers (the " new revenue standard ") to all contracts using the modified retrospective method. The adoption of the new revenue standard had no material impact on our condensed consolidated financial statements as it did not require a change in revenue recognition. As such, comparative information has not been restated and continues to be reported under the accounting standards in effect for those periods.

 Revenue is recognized based on the following five step model:

 -

 Identification of the contract with a customer

 -

 Identification of the performance obligations in the contract

 -

 Determination of the transaction price

 -

 Allocation of the transaction price to the performance obligations in the contract

 -

 Recognition of revenue when, or as, the Company satisfies a performance obligation

 All of the Company's revenue is currently generated from the design and installation of swimming pools. As such no further disaggregation of revenue information is provided.

 Performance Obligations

 A performance obligation is a promise in a contract to transfer a distinct good or service to the customer, and is the unit of account in the new revenue standard. The contract transaction price is allocated to each distinct performance obligation and recognized as revenue when, or as, the performance obligation is satisfied. Our contracts have a single performance obligation as the promise to transfer the individual goods or services is not separately identifiable from other promises in the contracts and, therefore, not distinct.

 Performance Obligations Satisfied Over Time

 Revenue for our contracts that satisfy the criteria for over time recognition is recognized as the work progresses. The majority of our revenue is derived from construction contracts and projects that typically span between 4 to 12 months. Our construction contracts will continue to be recognized over time because of the continuous transfer of control to the customer as all of the work is performed at the customer's site and, therefore, the customer controls the asset as it is being constructed. Contract costs include labor, material, and indirect costs.

 Performance Obligations Satisfied at a Point in Time

 Revenue for our contracts that do not satisfy the criteria for over time recognition is recognized at a point in time. Substantially all of our revenue recognized at a point in time is for work performed for pool maintenance or repairs. Unlike our construction contracts that use a cost-to-cost input measure for performance, the pool maintenance or repairs utilize an output measure for performance based on the completion of a unit of work. The typical time frame for completion of these services is less than one month. Upon fulfillment of the performance obligation, the customer is provided an invoice (or equivalent) demonstrating transfer of control or completion of service to the customer. We believe that point in time recognition remains appropriate for these contracts and will continue to recognize revenues upon completion of the performance obligation and issuance of an invoice.

 Contract modifications are routine in the performance of our contracts. Contracts are often modified to account for changes in the contract specifications or requirements. In most instances, contract modifications are for goods or services that are not distinct, and, therefore, are accounted for as part of the existing contract.

 Backlog

 On December 31, 2023, we had approximately $ 772,524 of remaining performance obligations on our construction contracts, which we also refer to as backlog. We expect to recognize our backlog as revenue during 2024.

 Contract Estimates

 Accounting for long-term contracts and programs involves the use of various techniques to estimate total contract revenue and costs. For long-term contracts, we estimate the profit on a contract as the difference between the total estimated revenue and expected costs to complete a contract and recognize that profit over the life of the contract.

 Contract estimates are based on various assumptions to project the outcome of future events. These assumptions include labor productivity and availability, the complexity of the work to be performed, the cost and availability of materials, and the performance of subcontractors.

 Variable Consideration

 Transaction price for our contracts may include variable consideration, which includes increases to transaction price for approved and unapproved change orders, claims and incentives, and reductions to transaction price for liquidated damages. Change orders, claims and incentives are generally not distinct from the existing contract due to the significant integration service provided in the context of the contract and are accounted for as a modification of the existing contract and performance obligation. We estimate variable consideration for a performance obligation at the most likely amount to which we expect to be entitled (or the most likely amount we expect to incur in the case of liquidated damages), utilizing estimation methods that best predict the amount of consideration to which we will be entitled (or will be incurred in the case of liquidated damages). We include variable consideration in the estimated transaction price to the extent it is probable that a significant reversal of cumulative revenue recognized will not occur or when the uncertainty associated with the variable consideration is resolved. Our estimates of variable consideration and determination of whether to include estimated amounts in transaction price are based largely on an assessment of our anticipated performance and all information (historical, current and forecasted) that is reasonably available to us. The effect of variable consideration on the transaction price of a performance obligation is recognized as an adjustment to revenue on a cumulative catch-up basis. To the extent unapproved change orders and claims reflected in transaction price (or excluded from transaction price in the case of liquidated damages) are not resolved in our favor, or to the extent incentives reflected in transaction price are not earned, there could be reductions in, or reversals of, previously recognized revenue. No adjustments on any one contract was material to our consolidated financial statements for the years ended December 31, 2023 and 2022.

 Contract Balances

 The timing of revenue recognition, billings and cash collections results in billed accounts receivable and costs and estimated earnings in excess of billings on uncompleted contracts (contract assets) on the consolidated balance sheet. On our construction contracts, amounts are billed as work progresses in accordance with agreed-upon contractual terms, either at periodic intervals (e.g., biweekly or monthly) or upon achievement of contractual milestones. Generally, billing occurs prior to revenue recognition, resulting in contract liabilities. These assets and liabilities are reported on the consolidated balance sheet on a contract-by-contract basis at the end of each reporting period.

 Home sale revenues - Home sale revenues and related profit are generally recognized when title to and possession of the home are transferred to the buyer at the home closing date. Our performance obligation to deliver the agreed-upon home is generally satisfied at the home closing date. Home sale contract assets consist of cash from home closings held in escrow for our benefit, typically for less than five days, which are considered deposits in-transit and classified as cash. Contract liabilities, include customer deposit liabilities related to homes sold but not yet delivered to buyers, totaled $ 0 at December 31, 2023 and 2022, respectively, related to Home and Land revenue. Substantially all of our home sales are scheduled to close and be recorded to revenue within one year from the date of receiving a customer deposit.

 Land sale revenues - We periodically elect to sell parcels of land to third parties in the event such assets no longer fit into our strategic operating plans or are zoned for commercial or other development. Land sales are generally outright sales of specified land parcels with cash consideration due on the closing date, which is generally when performance obligations are satisfied.

 Accounts Receivable and Allowances

 The Company does not charge interest to its customers and carries its customers' receivables at their face amounts, less an allowance for doubtful accounts. Included in accounts receivable are balances billed to customers pursuant to retainage provisions in certain contracts that are due upon completion of the contract and acceptance by the customer, or earlier as provided by the contract. Based on the Company's experience in recent years, the majority of customer balances at each balance sheet date are collected within twelve months. As is common practice in the industry, the Company classifies all accounts receivable, including retainage, as current assets. The contracting cycle for certain long-term contracts may extend beyond one year, and accordingly, collection of retainage on those contracts may extend beyond one year.

 The Company grants trade credit, on a non-collateralized basis (with the exception of lien rights against the property in certain cases), to its customers and is subject to potential credit risk related to changes in business and overall economic activity. The Company analyzes specific accounts receivable balances, historical bad debts, customer credit-worthiness, current economic trends and changes in customer payment terms when evaluating the adequacy of the allowance for doubtful accounts. In the event that a customer balance is deemed to be uncollectible, the account balance is written-off against the allowance for doubtful accounts.

 Classification of Construction Contract-related Assets and Liabilities

 Contract assets are presented as a current asset in the accompanying consolidated balance sheets, and contract liabilities are presented as a current liability in the accompanying consolidated balance sheets. The Company's contracts vary in duration, with the duration of some larger contracts exceeding one year. Consistent with industry practices, the Company includes the amounts realizable and payable under contracts, which may extend beyond one year, in current assets and current liabilities. The vast majority of these balances are settled within one year.

 Equipment

 Equipment, consisting mainly of a trucks, is stated at cost. The Company depreciates the cost of equipment using the straight- line method over the estimated useful lives of the assets. When assets are retired or otherwise disposed of, the cost and related accumulated depreciation are removed from the accounts and any resulting gain or loss is reflected in operations for the period. The cost of maintenance and repairs is charged to operations as incurred; significant renewals improvements are capitalized. During the years ended December 31, 2023 and 2022, depreciation expense was $ 19,473 and $ 15,619, respectively. The estimated useful lives of the Company vehicles are five years.

 Home and Real Estate Inventory

 Inventory is stated at cost unless the carrying value is determined to not be recoverable, in which case the affected inventory is written down to fair value. Cost includes land acquisition, land development, and home construction costs, including interest, real estate taxes, and certain direct and indirect overhead costs related to development and construction. The specific identification method is used to accumulate home construction costs.
 We capitalize interest cost into homebuilding inventories. Interest expense is allocated over the period based on the timing of home closings.

 Cost of revenues includes the construction cost, average lot cost, estimated warranty costs, and closing costs applicable to the home. Sales commissions are classified within selling, general, and administrative expenses. The construction cost of the home includes amounts paid through the closing date of the home, plus an accrual for costs incurred but not yet paid.

 We assess the recoverability of our land inventory in accordance with the provisions of Accounting Standards Codification ("ASC") Topic 360, "Property, Plant, and Equipment." We review our home and real estate inventory for indicators of impairment by property during each reporting period. If indicators of impairment are present for a property, generally, an undiscounted cash flow analysis is prepared in order to determine if the carrying value of the assets in that community exceeds the undiscounted cash flows. Generally, if the carrying value of the assets exceeds their estimated undiscounted cash flows, the assets are potentially impaired, requiring a fair value analysis. Our determination of fair value is primarily based on a discounted cash flow model which includes projections and estimates relating to sales prices, construction costs, sales pace, and other factors. However, fair value can be determined through other methods, such as appraisals, contractual purchase offers, and other third-party opinions of value. Changes in these expectations may lead to a change in the outcome of our impairment analysis, and actual results may also differ from our assumptions. For the years ended December 31, 2023 and 2022, we recorded $ 0 of impairment charges.

 Fair Value of Financial Instruments

 Under FASB ASC 820, " Fair Value Measurements and Disclosures ", we are permitted to elect to measure financial instruments and certain other items at fair value, with the change in fair value recorded in earnings. We elected not to measure any eligible items using the fair value option. Consistent with the Fair Value Measurement Topic of the FASB ASC 820, we implemented guidelines relating to the disclosure of our methodology for periodic measurement of our assets and liabilities recorded at fair market value.

 Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. A three-tier fair value hierarchy prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurements) and the lowest priority to unobservable inputs (level 3 measurements). These tiers include:

 Level 1, defined as observable inputs such as quoted prices for identical instruments in active markets;

 Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and

 Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one more significant inputs or significant value drivers are unobservable.

 The carrying amounts of cash, accounts receivable, trade accounts payable, and other accrued expenses approximate fair value because of the short maturity of those instruments.

 Earnin g s Per Share

 In accordance with accounting guidance now codified as ASC Topic 260, " Earnings (Loss) per Share, " basic earnings per share is computed by dividing net income by weighted average number of shares of common stock outstanding during each period. Diluted earnings per share is computed by dividing net income by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding during the period. There were no dilutive shares outstanding during the years ended December 31, 2023 and 2022.

 Recent Accountin g Pronouncements

 In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which requires, among other things, additional disclosures primarily related to the income tax rate reconciliation and income taxes paid. The expanded annual disclosures are effective for our year ending December 31, 2025. The Company is currently evaluating the impact that ASU 2023-09 will have on our consolidated financial statements and whether we will apply the standard prospectively or retrospectively.

 The Company does not believe that any recently issued effective pronouncements, or pronouncements issued but not yet effective, if adopted, would have a material effect on the accompanying financial statements.

 Reclassifications

 Certain prior period amounts have been reclassified for consistency with the current period presentation.

 Note 2. Accounts Receivable

 Accounts receivable consisted of the following:

 2023

 2022

 Contract receivables

 $
 1,000

 $
 3,000

 Less: Allowance for doubtful accounts

 —

 ( 3,000
)

 Accounts receivable, net

 $
 1,000

 $
 -

 The Company recognized $ 0 of bad debt expense during the years ended December 31, 2023 and 2022.

 Note 3. Contracts in Process

 The net asset (liability) position for contracts in process consisted of the following:

 2023

 2022

 Costs on uncompleted contracts

 $
 351,583

 $
 1,185,212

 Estimated earnings

 123,529

 416,426

 475,112

 1,601,638

 Less: Progress billings

 750,363

 1,907,440

 Contract liabilities, net

 ( 275,251
)

 $
 ( 305,802
)

 The net asset (liability) position for contracts in process is included in the accompanying consolidated balance sheets as follows:

 2023

 2022

 Costs and estimated earnings in excess of billings on uncompleted contracts

 $
 -

 $
 30,571

 Billings in excess of costs and estimated earnings on uncompleted contracts

 ( 272,251
)

 ( 336,373
)

 Contract liabilities

 $
 ( 272,251
)

 $
 ( 305,802
)

 Note 4. Concentration of Risk

 The Company had gross revenue of $ 2,454,802 and $ 4,616,404 for the years ended December 31, 2023 and 2022, respectively. There were two customers representing more than 10 % of gross revenue for the year ended December 31, 2023 representing 26 % of total revenue, and no customers representing more than 10 % of gross revenue for the year ended December 31, 2022.

 Note 5. Related Party Transactions

 The Company accrued bonus compensation related to services performed in the construction of the custom home to Michael Chavez, a greater than 10% shareholder of the Company, as a consultant to the Company, in the amount totaling $ 18,000 and $ 66,000, for the years ended December 31, 2023 and 2022, respectively. In addition, during the year ended December 31, 2023, the Company paid $ 50,000 of the accrued bonus compensation to Mr. Chavez. As of December 31, 2023, the Company has accrued a total of $ 16,000 in accrued bonus compensation.

 In addition, during the year ended December 31, 2023, Mr. Chavez contributed $ 5,825 to the Company to pay for expenses which have been recorded as a shareholder contribution.

 The Company accrued $ 37,500 in commission expenses to its CEO and sole board member, Mr. May, for services performed during the year ended December 31, 2023. As of December 31, 2023, the Company has accrued a total of $ 37,500 in accrued commission compensation to its CEO.

 Note 6. Equity

 Preferred Shares

 On June 15, 2021, the Company issued 1,000 shares of Series A Preferred Stock to Elijah May, the Company's Chief Executive Officer and sole director in consideration for services rendered and to be rendered to the Company. Such shares of Series A Preferred Stock vote in aggregate fifty-one percent (51%) of the total vote on all shareholder matters, voting separately as a class. Notwithstanding such voting rights, no change in control of the Company was deemed to have occurred in connection with the issuance since Mr. May controlled the vote of 59.1% of the Company's outstanding common stock at the time of the issuance of the Series A Preferred Stock and therefore controlled the Company prior to such issuance. The holder of the Series A Preferred Stock is not entitled to receive dividends, has no liquidation preference and no conversion rights. With the unanimous consent or approval of the board members, the Company has the option at its sole discretion to redeem any and all outstanding shares of Series A Preferred Stock for $ 1.00 per share.

 Common Shares

 From January 2016 to September 2016, the Company sold 885,000 shares of restricted common stock for $ 44,250, or $ 0.05 per share in a private offering pursuant to a private placement memorandum. Purchasers in the offering included Lilia Chavez, the mother of Michael Chavez, the Company's then President and then sole director ( 10,000 shares for $ 500), Alexander Spohn, the adult son of Becky Spohn, the Company's then Controller ( 5,000 shares for $ 250), and Phyllis Laws, the mother of Becky Spohn, the Company's then Controller ( 5,000 shares for $ 250).

 In September 2016, the Company discovered that the investors in the January 2016 to September 2016 offering may not have been provided all of the information and materials (including current audited financial statements), as is required under the Securities Act of 1933, as amended (the " Securities Act ") in order to claim an exemption from registration pursuant to Rule 506(b) of the Securities Act. The Company believes that all such transactions still complied with, and were exempt from registration under Section 4(a)(2) of the Securities Act because the recipients acquired the securities for investment only and not with a view towards, or for resale in connection with, the public sale or distribution thereof; the securities were offered without any general solicitation by the Company or the Company's representatives; no underwriters or agents were involved in the foregoing issuances and the Company paid no underwriting discounts or commissions; the securities sold are subject to transfer restrictions, and the certificates evidencing the securities (or book entry issuances) contain an appropriate legend stating that such securities have not been registered under the Securities Act and may not be offered or sold absent registration or pursuant to an exemption therefrom; and the securities were not registered under the Securities Act and such securities may not be offered or sold in the United States absent registration or an exemption from registration under the Securities Act and any applicable state securities laws.

 Nevertheless, based on the above, the Company offered the January 2016 to September 2016 purchasers of the Company's common stock the right to rescind their previous common stock acquisitions and receive, in exchange for any shares relinquished to the Company, a payment equal to their original purchase price plus interest at the applicable statutory rate in the state in which they reside. The rescission offer expired at 5:00 pm (CST) on October 26, 2016. None of the prior purchasers opted to rescind their prior purchases in connection with the rescission offer.

 During the first quarter of fiscal 2017, the Company learned that in 2009, Michael Chavez, the former President and former sole director, was barred from association with any Financial Industry Regulatory Authority, Inc. (FINRA) member in any capability. Mr. Chavez similarly became aware of the FINRA bar at the same time. Pursuant to Rule 506(d), Rule 506 of the Securities Act, is not available for a sale of securities if among other persons, any director or executive officer of an issuer has been subject to certain disqualifying events after September 23, 2013, including suspension or expulsion from membership in a self-regulatory organization (SRO), such as FINRA. However, in the event the disqualifying event occurred prior to September 23, 2013, the issuer is not prohibited from relying on Rule 506, provided that pursuant to Rule 506(e) of the Securities Act, an issuer is required to furnish to each purchaser, a reasonable time prior to sale, a description in writing of any matters that would have triggered disqualification under Rule 506(d)(1), but occurred before September 23, 2013.

 As Mr. Chavez's FINRA bar constituted a disqualifying event under Rule 506(d), the Company was required to furnish to each purchaser of shares of the Company, a reasonable time prior to sale, a description in writing of such event. The Company did not do that, because as described above, the Company and Mr. Chavez only became aware of the FINRA bar after the close of the offering. Notwithstanding the fact that the Company was not aware of Mr. Chavez's FINRA bar, the Company determined that the failure to provide such information may prohibit the Company from relying on a Rule 506 exemption for the prior issuances and sales of shares. The Company believes that all such transactions still complied with, and were exempt from registration under Section 4(a)(2) of the Securities Act, because the recipients acquired the securities for investment only and not with a view towards, or for resale in connection with, the public sale or distribution thereof; the securities were offered without any general solicitation by us or the Company's representatives; no underwriters or agents were involved in the foregoing issuances and the Company paid no underwriting discounts or commissions, the securities sold/issued were subject to transfer restrictions, and the certificates evidencing the securities (or book entry issuances) contain an appropriate legend stating that such securities have not been registered under the Securities Act and may not be offered or sold absent registration or pursuant to an exemption therefrom; and the securities were not registered under the Securities Act and such securities may not be offered or sold in the United States absent registration or an exemption from registration under the Securities Act and any applicable state securities laws.

 Nevertheless, management determined that the Company would offer rescission to all of its stockholders in April 2017. In connection therewith, in April 2017, the Company offered every stockholder of the Company's common stock the right to rescind their previous purchases and acquisitions and to receive, in exchange for any shares relinquished to us, a payment equal to their original purchase price or consideration provided, plus interest at the applicable statutory rate in the state in which they reside. The rescission offer expired at 5:00 pm (CST) on April 29, 2017. None of the Company's stockholders opted to rescind their prior purchase/acquisitions in connection with the rescission offer.

 The federal securities laws and certain state securities laws do not expressly provide that a rescission offer will terminate a purchaser's right to rescind a sale of securities that was not registered under the relevant securities laws as required. Accordingly, the Company may continue to be potentially liable under certain securities laws for the offer and sale of the shares sold and issued between May 2014 and September 2016, totaling $ 57,950 of securities in aggregate, along with statutory interest on such shares, even after the Company completed the rescission offers.

 This amount is recorded in equity in the accompanying balance sheets. This will be evaluated at each reporting period for reclassification to a liability if a rescission request is made.

 Effective on November 3, 2017, Michael Chavez, the Company's former sole director, Chief Executive Officer and President of the Company, entered into a Voting Agreement with Elijah May, the Company's then Chief Operating Officer (COO), and current sole director, Chief Executive Officer and President as well as the Company's COO (the " Voting Agreement "), resulting in a change in control of the Company.

 Pursuant to the Voting Agreement, Mr. Chavez provided complete authority to Mr. May to vote the 4,000,000 shares of common stock which Mr. Chavez then held (and any other securities of the Company obtained by Mr. Chavez in the future) at any and all meetings of stockholders of the Company and via any written consents. Those 4,000,000 shares represented 27.4 % of the Company's common stock as of the parties' entry into the Voting Agreement and together with the 4,500,000 shares held by Mr. May prior to the parties' entry into the Voting Agreement, constituted 58.3 % of the Company's total outstanding shares of common stock. The Voting Agreement has a term of ten years, through November 3, 2027, but can be terminated at any time by Mr. May and terminates automatically upon the death of Mr. May. In connection with his entry into the Voting Agreement, Mr. Chavez provided Mr. May an irrevocable voting proxy to vote the shares covered by the Voting Agreement. Additionally, during the term of such agreement, Mr. Chavez agreed not to transfer the shares covered by the Voting Agreement except pursuant to certain limited exceptions. Due to the Voting Agreement, Mr. May held voting control over the Company due to his ability to vote 58.3% of the Company's total outstanding shares of voting stock as of the date of the Voting Agreement.

 Stock Based Compensation

 During the year ended December 31, 2023, the Company issued 400,000 shares of restricted common stock pursuant to the 2021 Equity Incentive Plan, to an employee of the Company for services rendered in 2021 and 2022 with a fair value of $ 36,000, based on the closing stock price on the date of issuance.

 Note 7. Leases

 The Company leases approximately 1,000 square feet of office space in Austin, Texas. On March 28, 2022, the Company entered into a new lease agreement for the office space, which has a term of 24 months, through March 31, 2024, and a monthly rental cost of $ 1,515 for the period from April 1, 2022 to March 31, 2023 and $ 1,560 per month from April 1, 2023 to March 31, 2024, together with costs and expenses of approximately $ 725 per month for 2022. The real property lease contains provisions requiring payment of property taxes, utilities, insurance, maintenance and other occupancy costs applicable to the leased premise. As the Company's leases do not provide implicit discount rates, the Company uses an incremental borrowing rate based on the information available at the commencement date in determining the present value of lease payments.

 The components of lease expense were as follows:

 For the Years

 Ended

 2023

 2022

 Right of Use (ROU) Operating lease cost:

 Amortization of assets

 $
 25,805

 $
 18,305

 Interest on lease liabilities

 1,345

 2,057

 Total net lease cost

 $
 27,150

 $
 20,362

 Supplemental balance sheet information related to leases was as follows:

 As of

 2023

 2022

 Operating lease:

 ROU Real Estate Asset

 $
 50,825

 $
 50,825

 Accumulated amortization

 ( 44,110
)

 ( 18,305
)

 Right of Use, net

 $
 6,715

 $
 32,520

 Current portion of lease liabilities

 $
 6,783

 $
 25,940

 Noncurrent lease liabilities

 -

 6,783

 Total lease liabilities

 $
 6,783

 $
 32,723

 Weighted average remaining lease term:

 Operating leases

 0.25 years

 1.25 years

 Weighted average discount rate:

 Operating lease

 6.40
 %

 6.40
 %

 Note 8. Note Payable

 As of

 2023

 2022

 Term note with a bank secured by car, payable in monthly installments of $660, including interest at 3.99% through February 27, 2025. Early repayment is allowed.

 $
 1,254

 $
 10,494

 Term note with a bank secured by car, payable in monthly installments of $1,000, including interest at 6.54% through May 26, 2027. Early repayment is allowed.

 -

 2,000

 Term note with a bank secured by car, payable in monthly installments of $939, including interest at 6.79% through October 4, 2030. Early repayment is allowed.

 60,983

 -

 Total long-term debt

 62,238

 12,494

 Less: current portion

 ( 8,580
)

 ( 9,630
)

 Long-term debt net of current portion

 $
 53,658

 $
 2,864

 Note 9. Construction Loan

 Effective on November 1, 2021, the Company's wholly–owned subsidiary, Reliant Custom Homes, Inc., entered into an Extension of Real Estate Note and Lien with First United Bank and Trust Co. ("First United"), pursuant to which First United agreed to extend the due date of our $ 221,000 borrowing facility in connection with the construction loan on our custom home, the construction of which has been completed, from October 28, 2021 to April 28, 2022. Effective on April 26, 2022, Reliant Custom Homes, Inc., entered into another Extension of Real Estate Note and Lien with First United pursuant to which First United agreed to extend the due date to October 28, 2022, and effective on October 28, 2022, Reliant Custom Homes, Inc., entered into another Extension of Real Estate Note and Lien with First United pursuant to which First United agreed to extend the due date to April 28, 2023. Effective May 1, 2023, Reliant Custom Homes, Inc., entered into another Extension of Real Estate Note and Lien with First United pursuant to which First United agreed to extend the due date to October 28, 2023, and effective on October 28, 2023, Reliant Custom Homes, Inc., entered into another Extension of Real Estate Note and Lien with First United pursuant to which First United agreed to extend the due date to April 28, 2024. Amounts borrowed under the loan bear interest at the rate of 6.25 %, which are paid monthly, and are secured by the land on which the Company has built a custom home, and are guaranteed by Reliant Pools, Inc., our wholly-owned subsidiary. As of December 31, 2023, the Company had borrowed $ 220,309 under the construction loan.

 Note 10. Income Taxes

 Income tax (benefit) provision for the years ended December 31, 2023 and 2022 are as follows:

 2023

 2022

 Federal income tax expense(benefit) attributed to:

 Federal income tax at statutory rate of 21%

 $
 7,369

 %

 $
 73,188

 %

 Deferred income tax (benefits) / expenses:

 ( 5,895
)

 ( 17
)%

 ( 58,550
)

 ( 17
)%

 Net expense (benefit)

 $
 1,474

 %

 $
 14,638

 %

 Significant items comprising our net deferred tax amount for the years ended December 31, 2023 and 2022 are as follows:

 2023

 2022

 Deferred tax attributed

 Net operating loss carryforward

 $
 33,850

 $
 92,300

 Less: Valuation allowance

 ( 33,850
)

 ( 92,300
)

 Net deferred tax asset

 $
 -

 $
 -

 Note 11. Commitments and Contingencies

 On December 21, 2018, a former client, Brian Moats filed an Original Petition naming Reliant Pools as a defendant in a suit filed in the County Court at Law No. 2 for Travis County, Texas (Cause No. C-1-CV-18-012062). The suit alleged that the Company failed to install a French drain under the pool as required by the terms of the contract, alleged causes of action of breach of express warranty and breach of contract and sought damages of between $ 100,000 and $ 200,000. We denied Mr. Moats' claims. In October 2020, Reliant Pools entered into a memorandum setting forth the proposed terms of a settlement with Mr. Moats. The settlement agreement terms, provide for Reliant Pools to pay Mr. Moats an aggregate of $145,000 (with $40,000 paid on October 30, 2020, $25,000 paid on December 4, 2020, and additional tranches of funds due from January 1, 2021 to March 1, 2022); the entry into an agreed judgment (which may be plead by Mr. Moats if we default in any payment); the provision of a security interest over our accounts receivable to secure amounts due to Mr. Moats; a non-suit of the lawsuit and our agreement to honor a prior warranty on Mr. Moats' pool.

 During the year ended December 31, 2023 and 2022, the Company paid Mr. Moats $ 0 and $ 15,000, pursuant to the settlement agreement. As of December 31, 2022, no further payments are owed to Mr. Moats pursuant to the settlement agreement.

 Note 12. Subsequent events

 On March 13, 2024, the Company extended the office space lease from April 1, 2024, through November 30, 2025 for a rental rate of $ 2,320 per month from April 1, 2024 to March 31, 2025, and $ 2,400 per month from April 1, 2025, to November 30, 2025.

 On March 19, 2024, the Company, through its subsidiary Reliant Custom Homes, entered into a 60 day contract for the sale of the completed custom home for an estimated purchase price of $ 540,000.

 ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE

 On November 14, 2023, the Board of Directors of the Company, consisting solely of Mr. Elijah May, approved the dismissal of PWR CPA, LLP (" PWR ") as the Company's independent registered public accounting firm, effective November 15, 2023.

 PWR's reports on the Company's financial statements for the years ended December 31, 2022 and 2021, did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope, or accounting principles, except that such reports contained an explanatory paragraph expressing substantial doubt about the Company's ability to continue as a going concern.

 During the years ended December 31, 2022 and 2021, and the subsequent period through November 15, 2023, there were no disagreements, within the meaning of Item 304(a)(1)(iv) of Regulation S-K promulgated under the Securities Exchange Act of 1934 (" Regulation S-K ") and the related instructions thereto, with PWR on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of PWR, would have caused it to make reference to the subject matter of the disagreements in connection with its reports. Also during this same period, there were no reportable events within the meaning of Item 304(a)(1)(v) of Regulation S-K and the related instructions thereto.

 On November 14, 2023, the Board of Directors of the Company approved the appointment of WWC, P.C. (" WWC ") as the Company's new independent registered public accounting firm for the year ended December 31, 2023, effective upon the dismissal of PWR as the Company's independent registered public accounting firm.

 During the Company's two most recent fiscal years ended December 31, 2022 and December 31, 2021, and the subsequent interim period through the engagement of WWC, neither the Company nor anyone acting on its behalf consulted with WWC regarding (i) the application of accounting principles to a specified transaction, either completed or proposed; (ii) the type of audit opinion that might be rendered on the Company's financial statements; or (iii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K) or an event of the type described in Item 304(a)(1)(v) of Regulation S-K.

 ITEM 9A. CONTROLS AND PROCEDURES

 Disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) are designed to ensure that information required to be disclosed in reports filed or submitted under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in Securities and Exchange Commission rules and forms and that such information is accumulated and communicated to management, including the Principal Executive Officer and Principal Financial Officer, to allow timely decisions regarding required disclosures.

 Evaluation of Disclosure Controls and Procedures

 In connection with the preparation of this Annual Report on Form 10-K, our management, with the participation of our Chief Executive Officer (our Principal Executive Officer and Principal Financial Officer), carried out an evaluation of the effectiveness of our disclosure controls and procedures as of December 31, 2023, as required by Rule 13a-15 of the Exchange Act. Based on the evaluation described above, our management, including our Principal Executive Officer and Principal Financial Officer, concluded that, as of December 31, 2023, our disclosure controls and procedures were not effective.

 Page 46 of 60

 Management's Report on Internal Control over Financial Reporting

 Our management is responsible for establishing and maintaining adequate internal control over financial reporting. Internal control over financial reporting is defined in Rules 13a-15(f) and 15d-15(f) of the Exchange Act and is a process designed by, or under the supervision of, our Chief Executive Officer (our Principal Executive Officer and Principal Financial Officer) and effected by our Board, management and other personnel, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles and includes those policies and procedures that:

 Pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of our assets;

 Provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the Company are being made only in accordance with authorizations of our management and directors; and

 Provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the Company's assets that could have a material effect on the financial statements.

 Our management assessed the effectiveness of our internal control over financial reporting as of December 31, 2023. In making this assessment our management used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) in Internal Control – integrated Framework (2013).

 Based on its evaluation, our management has concluded that, as of December 31, 2023, our internal control over financial reporting were not effective.

 We are a smaller reporting company and are exempt from the requirement for an attestation report on the Company's internal controls over financial reporting by our registered public accounting firm.

 Limitations on the Effectiveness of Controls

 The Company's disclosure controls and procedures are designed to provide the Company's Principal Executive Officer and Principal Financial Officer with reasonable assurances that the Company's disclosure controls and procedures will achieve their objectives. However, the Company's management does not expect that the Company's disclosure controls and procedures or the Company's internal control over financial reporting can or will prevent all human error. A control system, no matter how well designed and implemented, can provide only reasonable, not absolute, assurance that the objectives of the control system are met. Furthermore, the design of a control system must reflect the fact that there are internal resource constraints, and the benefit of controls must be weighed relative to their corresponding costs. Because of the limitations in all control systems, no evaluation of controls can provide complete assurance that all control issues and instances of error, if any, within the Company are detected. These inherent limitations include the realities that judgments in decision-making can be faulty, and that breakdowns can occur due to human error or mistake. Additionally, controls, no matter how well designed, could be circumvented by the individual acts of specific persons within the organization. The design of any system of controls is also based in part upon certain assumptions about the likelihood of future events, and such design may not succeed in achieving its stated objectives under all potential future conditions.

 Changes in Internal Control Over Financial Reporting.

 We regularly review our system of internal control over financial reporting to ensure we maintain an effective internal control environment. There were no changes in our internal control over financial reporting that occurred during the quarter ended December 31, 2023 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

 ITEM 9B. OTHER INFORMATION

 Rule 10b5-1 Trading Plans. During the quarter ended December 31, 2023, none of the Company's directors or officers (as defined in Rule 16a-1(f)) adopted or terminated any contract, instruction or written plan for the purchase or sale of Company securities that was intended to satisfy the affirmative defense conditions of Rule 10b5-1(c) or any "non-Rule 10b5-1 trading arrangement."

 ITEM 9C. DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS

 Not applicable.

 Page 47 of 60

 ITEM 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE

 Information about our Executive Officer and Director

 The following table sets forth the name, age and position of each director and executive officer of the Company. The sole officer and director of the Company is as follows:

 Name

 Age

 Position

 Date First
 Appointed as Officer
 or Director

 Elijah May

 President, Chief Executive Officer, Chief Operating Officer and Director (sole director)

 May 2014

 Our director and any additional directors we may appoint in the future are elected annually (or as often as we hold meetings of stockholders) and will hold office until our next annual meeting of the stockholders and until their successors are elected and qualified. Officers will hold their positions at the pleasure of the Board of Directors (currently consisting solely of Mr. May), absent any employment agreement. Our officers and directors may receive compensation as determined by us from time to time by vote of the Board of Directors. Such compensation might be in the form of stock options. Directors may be reimbursed by the Company for expenses incurred in attending meetings of the Board of Directors. Vacancies in the Board are filled by majority vote of the remaining directors.

 The business experience of our sole officer and director is as follows:

 Elijah May – President, Chief Executive Officer, Chief Operating Officer and Director (sole director)

 Mr. May is our co-founder and has served as COO since May 2014. He has served as President, Chief Executive Officer and as sole director of the Company since November 3, 2017. Before helping to co-found the Company, Mr. May was a custom pool designer in Austin, Texas. Mr. May is a member of the Association of Pool & Spa Professionals and has received numerous commendations over the years for his work. Mr. May was employed by Austex Pools, a pool builder which was located in Austin, Texas from August 2012 to August 2013. Mr. May served as a sales representative of World Travel from September 2010 to August 2012 and served as a manager of FaraCafe, a coffee seller located in Austin, Texas, from September 2006 to August 2010. Mr. May received a Bachelor's of Science degree in Finance and Real Estate from Florida State University.

 We believe that Mr. May's significant background in custom pool design and sales makes him qualified to serve as a member of the Board of Directors of the Company.

 Board Leadership Structure

 Our Board of Directors (currently consisting solely of Mr. May) has the responsibility for selecting the appropriate leadership structure for the Company. In making leadership structure determinations, the Board of Directors considers many factors, including the specific needs of the business and what is in the best interests of the Company's stockholders.

 Risk Oversight

 Effective risk oversight is an important priority of the Board of Directors. Because risks are considered in virtually every business decision, the Board of Directors (currently consisting solely of Mr. May) discusses risk throughout the year generally or in connection with specific proposed actions. The Board of Directors' approach to risk oversight includes understanding the critical risks in the Company's business and strategy, evaluating the Company's risk management processes, allocating responsibilities for risk oversight, and fostering an appropriate culture of integrity and compliance with legal responsibilities. The directors exercise direct oversight of strategic risks to the Company.

 Page 48 of 60

 Arrangements between Officers and Directors

 To our knowledge, there is no arrangement or understanding between our sole officer and any other person, including our sole director, pursuant to which the officer was selected to serve as an officer.

 Other Directorships

 No director of the Company is also a director of issuers with a class of securities registered under Section 12 of the Exchange Act (or which otherwise are required to file periodic reports under the Exchange Act).

 Involvement in Certain Legal Proceedings

 Our sole officer and director was not involved in any of the following during the past ten years: (1) any bankruptcy petition filed by or against any business of which such person was a general partner or executive officer either at the time of the bankruptcy or within two years prior to that time; (2) any conviction in a criminal proceeding or being a named subject to a pending criminal proceeding (excluding traffic violations and other minor offenses); (3) being subject to any order, judgment, or decree, not subsequently reversed, suspended or vacated, of any court of competent jurisdiction, permanently or temporarily enjoining, barring, suspending or otherwise limiting his involvement in any type of business, securities or banking activities; (4) being found by a court of competent jurisdiction (in a civil action), the SEC or the Commodities Futures Trading Commission to have violated a federal or state securities or commodities law, (5) being the subject of, or a party to, any Federal or State judicial or administrative order, judgment, decree, or finding, not subsequently reversed, suspended or vacated, relating to an alleged violation of (i) any Federal or State securities or commodities law or regulation; (ii) any law or regulation respecting financial institutions or insurance companies including, but not limited to, a temporary or permanent injunction, order of disgorgement or restitution, civil money penalty or temporary or permanent cease-and-desist order, or removal or prohibition order; or (iii) any law or regulation prohibiting mail or wire fraud or fraud in connection with any business entity; or (6) being the subject of, or a party to, any sanction or order, not subsequently reversed, suspended or vacated, of any self-regulatory organization (as defined in Section 3(a)(26) of the Exchange Act), any registered entity (as defined in Section 1(a)(29) of the Commodity Exchange Act), or any equivalent exchange, association, entity or organization that has disciplinary authority over its members or persons associated with a member.

 Committees of the Board

 Our Company currently does not have nominating, compensation or audit committees or committees performing similar functions, nor does our Company have a written nominating, compensation or audit committee charter. Our directors believe that it is not necessary to have such committees, at this time, because the functions of such committees can be adequately performed by our Board of Directors (consisting solely of Mr. May).

 Our Company does not have any defined policy or procedural requirements for stockholders to submit recommendations or nominations for directors. Our sole director believes that, given the stage of our development, a specific nominating policy would be premature and of little assistance until our business operations develop to a more advanced level. Our Company does not currently have any specific or minimum criteria for the election of nominees to the Board of Directors and we do not have any specific process or procedure for evaluating such nominees. The Board of Directors (consisting solely of Mr. May) will assess all candidates, whether submitted by management or stockholders, and make recommendations for election or appointment.

 Stockholder Communications with the Board

 A stockholder who wishes to communicate with our Board of Directors (consisting solely of Mr. May) may do so by directing a written request addressed to our Secretary, 12343 Hymeadow Drive, Suite 3-A, Austin, Texas 78750, who, upon receipt of any communication other than one that is clearly marked " Confidential, " will note the date the communication was received, open the communication, make a copy of it for our files and promptly forward the communication to the director(s) to whom it is addressed. Upon receipt of any communication that is clearly marked " Confidential, " our Secretary will not open the communication, but will note the date the communication was received and promptly forward the communication to the director(s) to whom it is addressed.

 Page 49 of 60

 Corporate Governance

 The Company promotes accountability for adherence to honest and ethical conduct and strives to be compliant with applicable governmental laws, rules and regulations.

 In lieu of an Audit Committee, the Company's Board of Directors (consisting solely of Mr. May) is responsible for reviewing and making recommendations concerning the selection of outside auditors, reviewing the scope, results and effectiveness of the annual audit of the Company's financial statements and other services provided by the Company's independent public accountants. The Board of Directors reviews the Company's internal accounting controls, practices and policies.

 Director Independence

 Our common stock is currently quoted on the OTCQB Market maintained by OTC Markets. The OTCQB Market does not require us to have independent members of our Board of Directors. We do not identify our sole member of our Board of Directors, Mr. May, as being independent.

 As described above, we do not currently have a separately designated audit, nominating or compensation committee.

 Code of Ethics and Code of Conduct

 We have adopted a Code of Ethics and a Code of Conduct. The Code of Ethics and a Code of Conduct applies to all officers, directors and employees and includes compliance and reporting requirements, and procedures for conflicts of interest.

 We intend to disclose any amendments or future amendments to our Code of Ethics and a Code of Conduct and any waivers with respect to our Code of Ethics and a Code of Conduct granted to our principal executive officer, our principal financial officer, or any of our other employees performing similar functions on our corporate website within four business days after the amendment or waiver. In such case, the disclosure regarding the amendment or waiver will remain available on our website for at least 12 months after the initial disclosure. There have been no waivers granted with respect to our Code of Ethics and a Code of Conduct to any such officers or employees to date.

 Board of Directors Meetings

 During the year ending December 31, 2023, the Board held no formal meetings. The Company has not held an annual meeting since the Company went public in 2017.

 Policy on Equity Ownership

 The Company does not have a policy on equity ownership at this time.

 Insider Trading/Policy Against Hedging

 The Company recognizes that hedging against losses in Company shares may disturb the alignment between stockholders and executives that equity awards are intended to build; however, while 'short sales' are discouraged by the Company, the Company does not currently have a policy prohibiting such transactions or any formal insider trading policy.

 Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 (" Dodd-Frank ")

 Dodd-Frank requires public companies to provide shareholders with an advisory vote on compensation of the most highly compensated executives, which are sometimes referred to as " say on pay, " as well as an advisory vote on how often the company will present say on pay votes to its shareholders. The Company plans to provide its shareholders the right to vote on say-on-pay matters beginning at the next annual meeting of stockholders which the Company holds after this filing.

 Page 50 of 60

 Compensation Recovery and Clawback Policies

 Under the Sarbanes-Oxley Act of 2002 (the " Sarbanes-Oxley Act "), in the event of misconduct that results in a financial restatement that would have reduced a previously paid incentive amount, we can recoup those improper payments from our Chief Executive Officer and Chief Financial Officer (if any). The SEC also recently adopted rules which direct national stock exchanges to require listed companies to implement policies intended to recoup bonuses paid to executives if the company is found to have misstated its financial results. We plan to implement a clawback policy in the future, if required, although we have not yet implemented such policy and are not yet required to.

 Delinquent Section 16(a) Reports

 Section 16(a) of the Exchange Act requires our executive officers and directors and persons who beneficially own more than 10% of our common stock to file reports of their ownership of, and transactions in, our common stock with the SEC and to furnish us with copies of the reports they file. Based solely upon our review of the Section 16(a) filings that have been furnished to us, we believe that all required Section 16(a) were timely filed during fiscal 2023.

 ITEM 11. EXECUTIVE COMPENSATION

 The following table sets forth information concerning the compensation of (i) all individuals serving as our principal executive officer or acting in a similar capacity during the last completed fiscal year (" PEO "), regardless of compensation level; (ii) our two most highly compensated executive officers other than the PEO who were serving as executive officers at the end of the last completed fiscal year, if any; and (iii) up to two additional individuals for whom disclosure would have been provided pursuant to paragraph (ii) but for the fact that the individual was not serving as an executive officer at the end of the last completed fiscal year (collectively, the " Named Executive Officers ").

 Summary Compensation Table*

 Name And Principal Position

 Fiscal Year Ended
 December 31

 Salary
 ($)

 Bonus
 ($)

 Stock
 Awards
 ($)#

 Option Awards
 ($)#

 All Other Compensation
 ($)

 Total
 ($)

 Elijah May,

 2023

 115,682

 37,500

 —

 —

 —

 153,182

 CEO, President and COO

 2022

 217,987

 25,000

 —

 —

 242,987

 ________________
 *

 Does not include perquisites and other personal benefits, or property, unless the aggregate amount of such compensation is more than $10,000. No executive officer earned any non-equity incentive plan compensation or nonqualified deferred compensation during the periods reported above.

 #

 The fair value of stock issued for services computed in accordance with Financial Accounting Standards Board Accounting Standards Codification Topic 718 on the date of grant. The fair value of options granted computed in accordance with Financial Accounting Standards Board Accounting Standards Codification Topic 718 on the date of grant.

 Page 51 of 60

 We do not provide our officers or employees with pension, stock appreciation rights, long-term incentive, profit sharing, retirement or other plans, although we may adopt one or more of such plans in the future.

 We do not maintain any life or disability insurance on any of our officers.

 We do not have any outstanding options, warrants or other securities which provide for the issuance of additional shares of our common stock as compensation for services of directors or officers.

 We have no directors other than Mr. May, who is our sole executive officer and whose compensation is included above.

 Employment Agreements; Outstanding Equity Awards; Key Man Insurance

 Employment Agreements

 The Company does not have any employment agreements in place with any of its executive officers. The Board of Directors (consisting solely of Mr. May), reserves the right to increase Mr. May's salary, and/or to grant him equity awards, including stock, options or other equity securities, from time to time, as additional compensation or bonuses.

 Outstanding Equity Awards at Fiscal Year-End

 The Company: (i) did not grant any stock options to its executive officers or directors during the year ended December 31, 2023; (ii) did not have any outstanding unvested equity awards as of December 31, 2023; and (iii) had no options exercised by its Named Executive Officers in the fiscal year ended December 31, 2023.

 Key Man Insurance

 The Company does not hold " Key Man " life insurance on any of its officers or directors.

 ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS

 The following table presents certain information regarding the beneficial ownership of all shares of common stock as of April 16, 2024 by (i) each person who owns beneficially more than five percent (5%) of the outstanding shares of common stock based on 16,785,000 shares outstanding as of April 16, 2024, (ii) each of our directors, (iii) each named executive officer and (iv) all directors and officers as a group. Except as otherwise indicated, all shares are owned directly.

 Beneficial ownership is determined in accordance with the rules of the Securities and Exchange Commission and includes voting and/or investing power with respect to securities. We believe that, except as otherwise noted and subject to applicable community property laws, each person named in the following table has sole investment and voting power with respect to the shares of common stock shown as beneficially owned by such person. Additionally, shares of common stock subject to options, warrants or other convertible securities that are currently exercisable or convertible, or exercisable or convertible within 60 days of April 16, 2024, are deemed to be outstanding and to be beneficially owned by the person or group holding such options, warrants or other convertible securities for the purpose of computing the percentage ownership of such person or group, but are not treated as outstanding for the purpose of computing the percentage ownership of any other person or group.

 We believe that, except as otherwise noted and subject to applicable community property laws, each person named in the following table has sole investment and voting power with respect to the shares of common stock shown as beneficially owned by such person. Unless otherwise indicated, the address for each of the officers or directors listed in the table below is 12343 Hymeadow Drive, Suite 3-A, Austin, Texas 78750.

 Page 52 of 60

 Name and Address of Beneficial Owner

 Common Shares Beneficially Owned

 Common Ownership Percentage

 Series A Preferred Stock Shares Beneficially Owned

 Series A Preferred Stock Percentage (1)

 Total Voting Percentage (2)

 Officers and Directors

 Elijah May (3)

 9,675,000
 (4)

 57.6
 %

 1,000

 %

 79.2
 %

 All officers and directors as a group (1 person)

 9,675,000

 57.6
 %

 1,000

 %

 79.2
 %

 Greater than 5% Stockholders

 Michael Chavez (3)(4)

 4,475,825

 26.7
 %

 —

 —

 %

 13.1
 %

 Joel Hefner (5)

 1,050,000

 6.3
 %

 —

 —

 %

 3.1
 %

 ___________
 * Less than 1%.

 (1) The 1,000 shares of Series A Preferred Stock have the right, voting in aggregate, to vote on all stockholder matters equal to fifty-one percent (51%) of the total vote.

 (2) Based on 34,255,102 total voting shares, including 16,785,000 shares voted by our common stockholders and 17,470,102 voting shares voted by our Series A Preferred Stock holder, Mr. May (see also footnote 1).

 (3) Pursuant to a Voting Agreement entered into on November 3, 2017, Mr. Chavez provided complete authority to Mr. May to vote the 4,475,825 shares of common stock which Mr. Chavez holds (and any other securities of the Company obtained by Mr. Chavez in the future) at any and all meetings of stockholders of the Company and via any written consents. The Voting Agreement has a term of ten years, through November 3, 2027, but can be terminated at any time by Mr. May and terminates automatically upon the death of Mr. May. In connection with his entry into the Voting Agreement, Mr. Chavez provided Mr. May an irrevocable voting proxy to vote the shares covered by the Voting Agreement. Additionally, during the term of such agreement, Mr. Chavez agreed not to transfer the shares covered by the Voting Agreement except pursuant to certain limited exceptions. Due to the Voting Agreement, Mr. May is deemed to beneficially own the 4,475,825 shares of common stock held by Mr. Chavez, which are included under both Mr. May's ownership and Mr. Chavez's.

 (4) Mr. Chavez's address is 10012 Barbrook Dr, Austin, Texas 78726.

 (5) Mr. Hefner's address is 15001 Big Falls Dr, Leander Texas 78641.

 Change of Control

 The Company is not aware of any arrangements which may at a subsequent date result in a change of control of the Company.

 Page 53 of 60

 Equity Compensation Plan Information

 The following table sets forth information, as of December 31, 2022, with respect to our compensation plans under which common stock is authorized for issuance.

 Plan Category

 Number of securities to be issued upon exercise of outstanding options, warrants and rights
 (A)

 Weighted-average exercise price of outstanding options, warrants and rights
 (B)

 Number of securities remaining available for future issuance under equity compensation plans (excluding securities reflected in Column A)
 (C)

 Equity compensation plans approved by stockholders

 —

 $
 —

 —

 Equity compensation plans not approved by stockholders (1)

 —

 $
 —

 2,500,000

 Total

 —

 $
 —

 2,500,000

 (1) Consists of awards available for future issuance under the Reliant Holdings, Inc. 2021 Equity Incentive Plan.

 Reliant Holdings, Inc. 2021 Equity Incentive Plan

 On June 14, 2021, Elijah May, the sole member of the Board of Directors of the Company approved and adopted the Company's 2021 Equity Incentive Plan (the " 2021 Plan "). The 2021 Plan provides an opportunity for any employee, officer, director or consultant of the Company, subject to any limitations provided by federal or state securities laws, to receive (i) nonqualified stock options; (ii) restricted stock; (iii) stock awards; (iv) shares in performance of services; or (v) any combination of the foregoing. In making such determinations, the Board of Directors may take into account the nature of the services rendered by such person, his or her present and potential future contribution to the Company's success, and such other factors as the Board of Directors in its discretion shall deem relevant. A total of 2,500,000 shares are authorized for awards under the 2021 Plan. No incentive stock options are eligible to be granted under the 2021 Plan and no stockholder approval is required for the adoption of such plan, which became effective upon approval by the sole director.

 ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE

 Except as discussed below, or otherwise disclosed above under "Executive Compensation", there have been no transactions since January 1, 2022, and there is not currently any proposed transaction, in which the Company was or is to be a participant, where the amount involved exceeds the lesser of $120,000 or one percent of the average of the Company's total assets at year-end, for the last two completed fiscal years, and in which any officer, director, or any stockholder owning greater than five percent (5%) of our outstanding voting shares, nor any member of the above referenced individual's immediate family, had or will have a direct or indirect material interest.

 Effective on November 3, 2017, Michael Chavez (our former Chief Executive Officer, President and sole director), entered into a Voting Agreement with Elijah May (our current Chief Executive Officer, President and sole director). Pursuant to the Voting Agreement, Mr. Chavez provided complete authority to Mr. May to vote the 4,000,000 shares of common stock which Mr. Chavez then held (and any other securities of the Company obtained by Mr. Chavez in the future) at any and all meetings of stockholders of the Company and via any written consents. Those 4,000,000 shares represented 27.4% of the Company's common stock and together with the 4,500,000 shares held by Mr. May prior to the parties' entry into the Voting Agreement, constituted 58.3% of the Company's total outstanding shares of common stock. The Voting Agreement has a term of ten years, through November 3, 2027, but can be terminated at any time by Mr. May and terminates automatically upon the death of Mr. May. In connection with his entry into the Voting Agreement, Mr. Chavez provided Mr. May an irrevocable voting proxy to vote the shares covered by the Voting Agreement. Additionally, during the term of such agreement, Mr. Chavez agreed not to transfer the shares covered by the Voting Agreement except pursuant to certain limited exceptions.

 On January 27, 2021, Michael Chavez, a greater than 20% stockholder of the Company of the Company, entered into a Lock-Up Agreement with the Company (the " Lock-Up "), whereby he agreed that until January 27, 2023, he would not, directly or indirectly Transfer any of the shares that he owns, except subject to certain exceptions described in the Lock-Up. " Transfer " means the offer for sale, sale, pledge, hypothecation, transfer, assignment or other disposition of (or to enter into any transaction or device that is designed to, or could be expected to, result in the sale, pledge, hypothecation, transfer, assignment or other disposition at any time) (including, without limitation, by operation of law), or the entry into any swap or other derivatives transaction that transfers to another, in whole or in part, any of the economic benefits or risks of ownership of the shares, whether any such transaction is to be settled by delivery of shares or other securities, in cash or otherwise.

 Page 54 of 60

 The Company accrued bonus compensation related to services performed in the construction of the custom home to Michael Chavez, a greater than 10% shareholder of the Company, as a consultant to the Company, in the amount totaling $18,000 and $60,000, for the years ended December 31, 2023 and 2022, respectively. In addition, during the year ended December 31, 2023, the Company paid $50,000 of the accrued bonus compensation to Mr. Chavez. As of December 31, 2023, the Company has accrued a total of $16,000 in accrued bonus compensation.

 In addition, during the year ended December 31, 2023, Mr. Chavez contributed $5,825 to the Company to pay for expenses which have been recorded as a shareholder contribution.

 The Company accrued $37,500 in commission expenses to its CEO and sole board member, Mr. May, for services performed during the year ended December 31, 2023. As of December 31, 2023, the Company has accrued a total of $37,500 in accrued commission compensation to its CEO.

 Review, Approval and Ratification of Related Party Transactions

 Given our small size and limited financial resources, we have not adopted formal policies and procedures for the review, approval or ratification of transactions, such as those described above, with our executive officers, directors and significant stockholders. However, all of the transactions described above were approved and ratified by our sole director. In connection with the approval of the transactions described above, our sole director took into account various factors, including his fiduciary duty to the Company; the relationships of the related parties described above to the Company; the material facts underlying each transaction; the anticipated benefits to the Company and related costs associated with such benefits; whether comparable products or services were available; and the terms the Company could receive from an unrelated third party.

 We intend to establish formal policies and procedures in the future, once we have sufficient resources and have appointed additional directors. On a moving forward basis, our sole director will continue to approve any related party transaction based on the criteria set forth above.

 Conflict of Interest

 The officers and directors (consisting solely of Mr. May) of the Company are not involved in other business activities but may, in the future, become involved in other business opportunities. If a specific business opportunity becomes available, such persons may face a conflict in selecting between the Company and their other business interests. The policy of the Board is that any personal business or corporate opportunity incurred by an officer or director of the Company must be examined by the Board and turned down by the Board in a timely basis before an officer or director can engage or take advantage of a business opportunity which could result in a conflict of interest.

 Director Independence

 Our common stock is currently quoted on the OTCQB Market maintained by OTC Markets. The OTCQB Market does not require us to have independent members of our Board of Directors. We do not identify our sole member of our Board of Directors, Mr. May, as being independent.

 ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES

 Our independent public accounting firm is WWC, PC, New York, New York, PCAOB Auditor ID #1171. Previously PWR CPA, LLP ("PWR") served as our independent public accounting firm for the year ended December 31, 2022.

 Our sole director approves in advance the scope and cost of the engagement of an auditor before the auditor renders audit and non-audit services.

 Page 55 of 60

 Audit Fees

 The aggregate fees billed by our independent auditors, PWR and WWC, PC, for professional services rendered for the audit of our annual financial statements, and for the review of quarterly financial statements for the fiscal years ended December 31, 2023 and 2022, respectively, were:

 2023

 2022

 WWC, Professional Corporation

 $
 22,900

 $

 -

 PWR CPA

 $
 26,000

 $
 23,000

 Audit fees incurred by the Company were pre-approved by the Board of Directors.

 Audit Related Fees: None.

 Tax Fees: None.

 All Other Fees: None.

 We do not use the auditors for financial information system design and implementation. Such services, which include designing or implementing a system that aggregates source data underlying the financial statements or that generates information that is significant to our financial statements, are provided internally or by other service providers. We do not engage the auditors to provide compliance outsourcing services.

 The Board of Directors has considered the nature and amount of fees billed by PWR and believes that the provision of services for activities unrelated to the audit is compatible with maintaining PWR's independence.

 Page 56 of 60

 ITEM 15. EXHIBITS, FINANCIAL STATEMENTS AND SCHEDULES

 (a) Documents filed as part of this Annual Report:

 (1)

 Consolidated Financial Statements

 The consolidated financial statements and notes are included herein under "Part II"-"Item 8. Financial Statements and Supplementary Data".

 Page

 Report of Independent Registered Public Accounting Firms

 F-2 - F-3

 Consolidated Balance Sheets

 Consolidated Statements of Operations

 Consolidated Statements of Stockholders' Deficit

 Consolidated Statements of Cash Flows

 Notes to Consolidated Financial Statements

 (2)

 Consolidated Financial Statement Schedules

 All schedules are omitted because they are inapplicable or not required or the required information is shown in the consolidated financial statements or notes thereto.

 Page 57 of 60

 (3)

 Exhibits required by Item 601 of Regulation S-K

 Exhibit

 Filed/
 Furnished

 Incorporated By Reference

 Number

 Description of Exhibit

 Herewith

 Form

 Exhibit

 Filing Date

 File Number

 3.1

 Articles of Incorporation as amended and restated

 S-1

 3.1

 10/27/2016

 3.2

 Certificate of Designations of Reliant Holdings, Inc., Establishing the Designations, Preferences, Limitations and Relative Rights of Its Series A Preferred Stock, filed with the Secretary of State of Nevada on June 15, 2021

 3.1

 6/17/2021

 3.3

 Amended and Restated Bylaws

 S-1

 3.2

 10/27/2016

 4.1

 Description of Securities of the Registrant

 4.1

 4/13/2022

 10.1

 Standard Form of Construction Contract

 S-1

 10.1

 10/27/2016

 10.2

 Voting Agreement, dated as of November 3, 2017, by and among Michael Chavez and Elijah May

 10.1

 11/7/2017

 10.3

 Form of Construction Loan Agreement dated April 28, 2020, by and between Reliant Custom Homes, Inc. and First United Bank and Trust Co.

 10.7

 10.4

 Form of Promissory Note in the amount of $221,000, dated April 28, 2020, by Reliant Custom Homes, Inc. in favor of First United Bank and Trust Co.

 10.8

 10.5

 Form of Commercial Guaranty dated April 28, 2020, by Reliant Holdings, Inc., in favor of First United Bank and Trust Co.

 10.9

 10.6

 Form of Commercial Guaranty dated April 28, 2020, by Reliant Pools, Inc., in favor of First United Bank and Trust Co.

 10.1

 10.7

 Form of Construction Deed of Trust Form dated April 28, 2020, by Reliant Custom Homes, Inc. in favor of First United Bank and Trust Co.

 10.11

 10.8

 Paycheck Protection Program Promissory Note and Agreement dated May 4, 2020 by and between Wells Fargo Bank N.A. and Reliant Pools, Inc., evidencing the loan of $51,113

 10.12

 10.9

 Lock-Up Agreement dated January 27, 2021, between Reliant Holdings, Inc. and Michael Chavez

 10.9

 3/31/2021

 10.10

 Reliant Holdings, Inc. 2021 Equity Incentive Plan

 10.2

 6/17/2021

 10.11

 Form of 2021 Equity Incentive Plan Option Award Grant Agreement

 S-8

 4.1

 8/3/2021

 333-258392

 10.12

 Form of 2021 Equity Incentive Plan Restricted Stock Grant Agreement

 S-8

 4.2

 8/3/2021

 333-258392

 Page 58 of 60

 10.13

 Extension of Real Estate Note and Lien dated April 26, 2021, by and between Reliant Custom Homes, Inc. and Frist United Bank and Trust Co.

 10.13

 8/16/2021

 10.14

 Extension of Real Estate Note and Lien dated November 1, 2021, by and between Reliant Custom Homes, Inc. and Frist United Bank and Trust Co.

 10.14

 4/13/2022

 10.15

 Extension of Real Estate Note and Lien dated April 26, 2022, by and between Reliant Custom Homes, Inc. and First United Bank and Trust Co.

 10.15

 5/18/2022

 10.16

 Extension of Real Estate Note and Lien dated October 28, 2022, by and between Reliant Custom Homes, Inc. and First United Bank and Trust Co.

 10.16

 4/10/2023

 10.17

 Extension of Real Estate Note and Lien dated May 1, 2023, by and between Reliant Custom Homes, Inc. and First United Bank and Trust Co.

 10.17

 5/18/2023

 14.1

 Code of Ethics and Code of Conduct

 S-1

 14.1

 10/27/2016

 16.1

 Letter from PWR CPA, LLP, dated November 15, 2023

 16.1

 11/15/2023

 21.1*

 Subsidiaries

 23.1*

 Consent of WWC, P.C.

 23.2*

 Consent of PWR CPA

 31.1*

 Certification of Principal Executive and Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act

 32.1**

 Certification of Principal Executive and Principal Financial Officer Pursuant to Section 906 of the Sarbanes-Oxley Act

 101.INS*

 101.SCH*

 101.CAL*

 101.DEF*

 101.LAB*

 101.PRE*

 104*

 * Filed herewith.
 ** Furnished Herewith.
 Exhibit constitutes a management contract or compensatory plan or agreement.

 ITEM 16. FORM 10-K SUMMARY

 None.

 Page 59 of 60

 SIGNATURES

 Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

 RELIANT HOLDINGS, INC.

 Date: April 17, 2024

 By:

 /s/ Elijah May

 Elijah May

 Chief Executive Officer and President

 (Principal Executive Officer and Principal

 Financial/Accounting Officer)

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

 Name

 Title

 Date

 By: /s/ Elijah May

 Chief Executive Officer and President (Principal Executive Officer and Principal Financial/ Accounting Officer) and Sole Director

 April 17, 2024

 Elijah May

 Page 60 of 60