329204 1046109

 2023-01-01

 2023-06-30

 2024-03-31

 2022-01-01

 2021-12-31

 2021-12-31

 2021-12-31

 2021-12-31

 2022-01-01

 2022-01-01

 2022-01-01

 2023-01-01

 2023-01-01

 2023-01-01

 UNITED STATES

 SECURITIES AND EXCHANGE COMMISSION

 Washington, D.C. 20549

 FORM 10-K

 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 transition period ___ to ____

 Commission file number: 000-52855

 (Exact name of registrant as specified in its charter)

 Nevada

 (State or other jurisdiction of incorporation or organization)

 93-0945181

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

 440 East 400 South Ste 300, Salt Lake City, Utah

 (Address of principal executive offices)

 84111

 (Zip Code)

 Registrant's telephone number, including area code: (801) 323-2395

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

 Securities registered under Section 12(g) of the Act: Common Stock

 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 15(d) of the Exchange Act. Yes No

 Indicate by check mark whether the registrant (1) 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 such 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," "smaller reporting company" and "emerging growth company"
in Rule 12b-2 of the Exchange Act.

 Large
 accelerated filer

 Non-accelerated
filer

 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 checkmark 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 registrant did not have an active trading market for its Common Stock
as of the last business day of its most recently completed second fiscal quarter; therefore, an aggregate market value of shares of voting
and non-voting common equity held by non-affiliates cannot be determined.

 The number of shares outstanding of the registrant's Common Stock
as of March 31, 2024 was 3,332,200.

 Documents incorporated by reference: None

 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 Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities

 Item 6.

 Selected Financial Data

 Item 7.

 Management's Discussion and Analysis of Financial Condition and Results of Operations

 Item 8.

 Financial Statements and Supplementary Data

 Item 9.

 Changes in and Disagreements with Accountants on Accounting and Financial Disclosure

 Item 9A.

 Controls and Procedures

 Item 9B.

 Other Information

 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 Accounting Fees and Services

 Item 15.

 Exhibits, Financial Statement Schedules

 Signatures

 In this annual report references to "Prestige," "we,"
"us," "our" and "the Company" refer to Prestige Capital Corporation.

 FORWARD LOOKING STATEMENTS

 The U. S. Securities and Exchange Commission ("SEC")
encourages companies to disclose forward-looking information so that investors can better understand future prospects and make informed
investment decisions. This report contains these types of statements. Words such as "may," "expect," "believe,"
"anticipate," "estimate," "project," or "continue" or comparable terminology used in connection
with any discussion of future operating results or financial performance identify forward-looking statements. You are cautioned not to
place undue reliance on the forward-looking statements, which speak only as of the date of this report. All forward-looking statements
reflect our present expectation of future events and are subject to a number of important factors and uncertainties that could cause actual
results to differ materially from those described in the forward-looking statements.

 ITEM 1. BUSINESS

 Historical Development

 Prestige Capital Corporation (the "Company")
was organized under the laws of the State of Utah on February 7, 1986, under the name of Hood Ventures, Inc. On December 31, 1998, Hood
Ventures, Inc. of Utah completed a domicile merger with Prestige Capital Corporation, a Nevada Corporation. The Company was inactive from
2002 and was reactivated in June 2006.

 Our Business Plan

 Our business plan is to seek, investigate, and, if
warranted, acquire an interest in a business opportunity. Our acquisition of a business opportunity may be made by asset acquisition,
merger, exchange of stock, or otherwise. We have very limited sources of capital, and we probably will only be able to take advantage
of one business opportunity. Based upon current economic conditions, management believes that it is possible, if not probable, for a company
like ours, without many assets or liabilities, to negotiate a merger or acquisition with a viable private company. The opportunity arises
principally because of the expensive legal and accounting fees and the length of time associated with the registration process of "going
public."

 Based upon current economic conditions, management
believes that it is possible, if not probable, for a company like ours, without many assets or liabilities, to negotiate a merger or
acquisition with a viable private company. The opportunity arises principally because of the expensive legal and accounting fees and
the length of time associated with the registration process of "going public." But if the global economy fails to grow, then
it is very possible that there would be little or no economic value for another company to enter into a transaction with Prestige.

 Our search for a business opportunity will not be
limited to any particular geographical area or industry and includes both U.S. and international companies. Our management has unrestricted
discretion in seeking and participating in a business opportunity, subject to the availability of such opportunities, economic conditions
and other factors. Our management believes that companies who desire a public market to enhance liquidity for current stockholders, or
plan to acquire additional assets through issuance of securities rather than for cash, will be potential merger or acquisition candidates.

 The selection of a business opportunity in which to
participate is complex and extremely risky and will be made by management in the exercise of his business judgment. Our activities are
subject to several significant risks which arise primarily as a result of the fact that we have no operating business and may acquire
or participate in a business opportunity based on the decision of management which will, in all probability, act without consent, vote,
or approval of our stockholders. We cannot assure you that we will be able to identify and merge with or acquire any business opportunity
which will ultimately prove to be beneficial to Prestige and our stockholders. Should a merger or acquisition prove unsuccessful, it is
possible management may decide not to pursue further acquisition activities and management may abandon our search and we may become dormant
or be dissolved.

 It is possible that the range of business opportunities
that might be available for consideration by us could be limited by the fact that our Common Stock is quoted on the OTC Bulletin Board
and there is not currently an active public trading market for our Common Stock. We cannot assure you that a market will develop or that
a stockholder will be able to liquidate his/her/its investments without considerable delay, if at all. If a market develops, our shares
will likely be subject to the rules of the Securities Enforcement Remedies and Penny Stock Reform Act of 1990. The liquidity of penny
stock is affected by specific disclosure procedures required by those rules to be followed by all broker-dealers, including but not limited
to, determining the suitability of the stock for a particular customer, and obtaining a written agreement from the customer to purchase
the stock. This rule may affect the ability of broker-dealers to sell our securities and may affect the ability of purchasers to sell
our securities in any market.

 Investigation and Selection of Business Opportunities

 We anticipate that business opportunities will come
to our attention from various sources, including our sole officer and Director, our stockholders, professional advisors, such as attorneys
and accountants, securities broker-dealers, investment banking firms, venture capitalists, members of the financial community and others
who may present unsolicited proposals. Management expects that prior personal and business relationships may lead to contacts with these
various sources.

 A decision to participate in a specific business opportunity
may be made upon analysis of:

 •
 the quality of the business opportunity's management and personnel,

 •
 the anticipated acceptability of its new products or marketing concept,

 •
 the merit of its technological changes,

 •
 the perceived benefit that it will derive from becoming a publicly held entity, and

 •
 numerous other factors which are difficult, if not impossible, to analyze through the application of any
objective criteria.

 No one factor described above will be controlling
in the selection of a business opportunity. Management will attempt to analyze all factors appropriate to each opportunity and make a
determination based upon reasonable investigative measures and available data. Potential business opportunities may occur in many different
industries and at various stages of development. Thus, the task of comparative investigation and analysis of such business opportunities
will be extremely difficult and complex. Potential investors must recognize that because of our limited capital available for investigation
and management's limited experience in business analysis, we may not discover or adequately evaluate adverse facts about the business
opportunity to be acquired.

 We anticipate that we will rely upon funds provided
by advances and/or loans from management and significant stockholders to conduct investigation and analysis of any potential target companies
or businesses. We may also rely upon the issuance of our Common Stock in lieu of cash payments for services or expenses related to any
analysis. Management decisions, therefore, will likely be made without detailed feasibility studies, independent analysis, market surveys
and the like which, if we had more funds available to us, would be desirable. We will be particularly dependent in making decisions upon
information provided by the promoters, owners, sponsors or other persons associated with the target business seeking our participation.

 In many instances, we anticipate that the historical
operations of a specific business opportunity may not necessarily be indicative of the potential for future operations because of the
possible need to substantially shift marketing approaches, significantly expand operations, change product emphasis, change or substantially
augment management, or make other changes. We will be dependent upon the owners of a business opportunity to identify any such problems
which may exist and to implement, or be primarily responsible for, the implementation of required changes.

 Our management will analyze the business opportunities;
however, Mr. Taylor, our sole Director and President, is not a professional business analyst (See Part III, Item 10, below). He has not
had any experience with mergers and acquisitions of business opportunities and has not been involved with an initial public offering.
Due to his lack of experience with mergers and acquisitions, he may rely on principal stockholders or associates, or promoters or their
affiliates to assist in the investigation and selection of business opportunities.

 Certain conflicts of interest exist or may develop
between the Company and our President. Mr. Taylor is employed by another company (See Part III, Item 10, below.) He may be expected to
continue his attention to his employment although management time should be devoted to our business. As a result, conflicts of interest
may arise that can be resolved only through his exercise of judgment in a manner which is consistent with his fiduciary duties to us.

 Form of Acquisition

 We cannot predict the manner in which we may participate
in a business opportunity. Specific business opportunities will be reviewed as well as our needs and desires and those of the promoters
of the opportunity. The legal structure or method deemed by management to be suitable will be selected based upon our review and our relative
negotiating strength. Such methods may include, but are not limited to, leases, purchase and sale agreements, licenses, joint ventures
and other contractual arrangements. We may act directly or indirectly through an interest in a partnership, corporation or other forms
of organization. We may be required to merge, consolidate or reorganize with other corporations or forms of business organizations. In
addition, our present management and stockholders most likely will not have control of a majority of our voting shares following a merger
or reorganization transaction. As part of such a transaction, our existing Director may resign and new Directors may be appointed to fill
those vacancies without any vote by our stockholders.

 We likely will acquire our participation in a business
opportunity through the issuance of Common Stock or other securities. Although the terms of any such transaction cannot be predicted,
it should be noted that in certain circumstances the criteria for determining whether or not an acquisition is a so-called "tax free"
reorganization under Section 368(a)(1) of the Internal Revenue Code of 1986, as amended (the "Code") depends upon whether the
owners of the acquired business own 80% or more of the voting stock of the surviving entity. If a transaction were structured to take
advantage of these provisions rather than other "tax free" provisions provided under the Code, all prior stockholders would
in that circumstance retain 20% or less of the total issued and outstanding shares of the surviving entity. Under other circumstances,
depending upon the relative negotiating strength of the parties, prior stockholders may retain substantially less than 20% of the total
issued and outstanding shares of the surviving entity. This could result in substantial additional dilution to the equity of those persons
who were our stockholders prior to such reorganization.

 In the case of an acquisition, the transaction may
be accomplished upon the sole determination of management without any vote or approval by stockholders. In the case of a statutory merger
or consolidation directly involving the Company, it will likely be necessary to call a stockholders' meeting and obtain the approval of
the holders of a majority of the outstanding securities. The necessity to obtain such stockholder approval may result in delay and additional
expense in the consummation of any proposed transaction and will also give rise to certain appraisal rights to dissenting stockholders.
Most likely, management will seek to structure any such transaction so as not to require stockholder approval.

 The time and costs required to select and evaluate
a target business and to structure and complete a business combination cannot presently be ascertained with any degree of certainty. Any
costs incurred with respect to the indemnification and evaluation of a prospective business combination that is not ultimately completed
may result in a loss to the Company. Also, fees may be paid in connection with the completion of all types of acquisitions, reorganizations
or mergers. These fees are usually used to pay legal costs, accounting costs, finder's fees, consultant's fees and other related
expenses. In the event that any such fees are paid, they may become a factor in negotiations regarding any potential acquisition or merger
by us. We have no present arrangements or understandings respecting any of these types of fees.

 Significant stockholders may actively negotiate or
otherwise consent to the purchase of all or any portion of their Common Stock as a condition to, or in connection with, a proposed reorganization,
merger or acquisition. It is not anticipated that any such opportunity will be afforded to other stockholders or that such other stockholders
will be afforded the opportunity to approve or consent to any particular stock buy-out transaction. We have not adopted any procedures
or policies for the review, approval or ratification of any related party transactions.

 In the event we merge or acquire a business opportunity,
the successor company will be subject to our reporting obligations. This is commonly referred to as a "back door registration."
A back door registration occurs when a non-reporting company becomes the successor of a reporting company by merger, consolidation, exchange
of securities, acquisition of assets or otherwise. This type of event requires the successor company to file a current report with the
SEC which provides the same kind of information about the company to be acquired that would appear in a registration statement, including
audited and pro forma financial statements. This regulation may eliminate many of the perceived advantages of these types of transactions.
Accordingly, we may incur additional expense to conduct due diligence and present the required information for the business opportunity
in any report.

 Also, the SEC may elect to conduct a full review of
the successor company and may issue substantive comments on the sufficiency of disclosure related to the company to be acquired.

 In addition, regulations also deny the use of Form
S-8 for the registration of securities of a shell company, and limit the use of Form S-8 to a reorganized shell company until the expiration
of 60 days from when any such entity is no longer considered to be a shell company. This prohibition could further restrict opportunities
for the Company to acquire companies that may already have stock option plans in place that cover numerous employees. In such an instance,
there may be no exemption from registration for the issuance of securities in any business combination to these employees, thereby necessitating
the filing of a registration statement with the SEC to complete any such reorganization, and incurring the time and expense costs that
are normally avoided by "back door" registrations.

 Competition

 We expect to encounter substantial competition in
our effort to locate attractive business opportunities. Business development companies, venture capital partnerships and corporations,
venture capital affiliates of large industrial and financial companies, small investment companies, and wealthy individuals will be our
primary competition. Many of these entities will have significantly greater experience, resources and managerial capabilities than we
do and will be in a better position than we are to obtain access to attractive business opportunities. We also will experience competition
from other public reporting companies, many of which may have more funds available for such opportunities.

 Effect of Existing or Probable Governmental
Regulations on Business

 We are subject to the Sarbanes-Oxley Act of 2002.
This Act creates a strong and independent accounting oversight board, the Public Companies Accounting and Oversight Board, to oversee
the conduct of auditors of public companies and to strengthen auditor independence. It also requires steps to enhance the direct responsibility
of senior members of management for financial reporting and for the quality of financial disclosures made by public companies; establishes
clear statutory rules to limit, and to expose to public view, possible conflicts of interest affecting securities analysts; creates guidelines
for audit committee members' appointment, and compensation and oversight of the work of public companies' auditors; prohibits
certain insider trading during pension fund blackout periods; and establishes a federal crime of securities fraud, among other provisions.

 We are subject to the Exchange Act of 1934 and are
required to file annual reports on Form 10-K and quarterly reports on Form 10-Q with the SEC on a regular basis, and will be required
to timely disclose certain material events (e.g., changes in corporate control; acquisitions or dispositions of a significant amount of
assets other than in the ordinary course of business; and bankruptcy) in a Current Report on Form 8-K. We are also subject to Section
14(a) of the Exchange Act which requires the Company to comply with the rules and regulations of the SEC regarding proxy solicitations,
as outlined in Regulation 14A. Matters submitted to our stockholders at a special or annual meeting of stockholders or pursuant to a written
consent will require us to provide our stockholders with the information outlined in Schedules 14A or 14C of Regulation 14A; preliminary
copies of this information must be submitted to the SEC at least 10 days prior to the date that definitive copies of this information
are forwarded to our stockholders.

 Our securities are subject to open market trading
restrictions because we are a shell company. Under subparagraph (i) of Rule 144, no sales of "restricted securities" issued
by the Company while we are a shell company can be publicly sold for at least one year from the date when we file the Form 10 information
about any acquisition, reorganization or merger that results in the Company no longer being considered a shell company. These restrictions
may inhibit our ability to issue Common Stock in lieu of cash for services.

 Employees

 We currently have no employees. Our management expects
to confer with consultants, attorneys and accountants as necessary. We do not anticipate a need to engage any full-time employees so long
as we are seeking and evaluating business opportunities. We will determine the need for employees based upon a specific business opportunity,
if any.

 Available Information

 We currently do not have a Company website.

 ITEM 1A. RISK FACTORS

 We are a smaller reporting company as defined by Rule
12b-2 of the Securities Exchange Act of 1934 and, as such, we are not required to provide the information for this Item.

 Item 1B. UNRESOLVED STAFF COMMENTS.

 We are a smaller reporting company as defined by Rule
12b-2 of the Securities Exchange Act of 1934 and, as such, we are not required to provide the information for this Item.

 Item 1C. Cybersecurity.

 The Company recognizes the importance of cybersecurity and the potential
risks associated with cyber incidents. As a small entity with simple operations managed solely by our Chief Executive Officer (CEO), we
have not implemented formal cybersecurity policies or procedures. However, we take reasonable steps to protect our electronic data and
ensure the security of our operations.

 Given the size of our company and the nature of our operations, we believe
the risk of significant cybersecurity incidents is minimal. Our CEO is responsible for overseeing all aspects of our business, including
the management of cybersecurity risks. We utilize standard commercial software for business operations, which includes basic security
features such as password protection and data encryption.

 To date, we have not experienced any material cybersecurity incidents,
and there has been no known unauthorized access to our systems. We will continue to monitor our cybersecurity risk profile and take appropriate
actions to safeguard our data and systems.

 Should any material cybersecurity incidents occur,
we will assess the situation and disclose the nature, scope, and potential impact of the incident in accordance with SEC regulations.

 ITEM 2. PROPERTIES

 We do not currently own or lease any property. Until
we pursue a viable business opportunity and recognize income, we will not seek office space.

 ITEM 3. LEGAL PROCEEDINGS

 We are not a party to any legal proceedings as of
the date of this filing.

 ITEM 4. MINE SAFETY DISCLOSURES

 Not applicable to our operations.

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

 Market Information

 Our Common Stock is not listed on the OTC Bulletin
Board because on April 7, 2020, the SEC announced a temporary suspension of trading in the securities of the Company because of questions
that were raised about the accuracy and adequacy of information in the marketplace relating to the Company's Common Stock, including
its financial condition and its operations, if any, in light of concerns about investors confusing the Company with a similarly-named
private company that is a manufacturer of N95 masks and the subject of increased media attention during the ongoing COVID-19 pandemic.
The trading suspension continues until such time as the SEC issues a termination letter to the Company.

 There has been minimal trading activity of our
shares of Common Stock during the past two fiscal years. Any over-the-counter market quotations in this trading system reflect inter-dealer
prices, without retail mark-up, mark-downs or commissions, and may not necessarily represent actual transactions.

 Management does not expect any viable market to develop
in our Common Stock unless and until we complete an acquisition or merger. In any event, no assurance can be given that any market for
our Common Stock will develop or be maintained.

 In addition to the open market trading restrictions
because we are a shell company, our shares of Common Stock are subject to Section 15(g) and Rule 15g-9 of the Securities and Exchange
Act, commonly referred to as the "penny stock" rule. The rule defines penny stock to be any equity security that has a market
price less than $5.00 per share, subject to certain exceptions. These rules may restrict the ability of broker-dealers to trade or maintain
a market in our Common Stock and may affect the ability of stockholders to sell their shares. Broker-dealers who sell penny stocks to
persons other than established customers and accredited investors must make a special suitability determination for the purchase of the
security. Accredited investors, in general, include individuals with assets in excess of $1,000,000 (excluding their primary residence)
or annual income exceeding $200,000 or $300,000 together with their spouse, and certain institutional investors. The rules require the
broker-dealer to receive the purchaser's written consent to the transaction prior to the purchase and require the broker-dealer
to deliver a risk disclosure document relating to the penny stock prior to the first transaction. A broker-dealer also must disclose the
commissions payable to both the broker-dealer and the registered representative, and current quotations for the security. Finally, monthly
statements must be sent to customers disclosing recent price information for the penny stocks.

 Holders

 We had 94 stockholders of record of our Common
Stock as of March 31, 2024; not including an indeterminate number of shareholders who may hold shares in "street name."

 Dividends

 We have not declared any cash dividends with respect
to our Common Stock and do not intend to declare dividends in the foreseeable future. Our future dividend policy cannot be ascertained
with any certainty, and if and until we complete any acquisition, reorganization or merger, no such policy will be formulated. There are
no material restrictions limiting, or that are likely to limit, our ability to pay dividends on our securities.

 Recent Sales of Unregistered Securities

 None.

 Issuer Purchase of Securities

 None.

 ITEM 6. [Reserved].

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

 Executive Overview

 We are an emerging growth company that has not recorded
revenues for the past two fiscal years. In the past we have relied upon management to provide funding for our operations, and we are dependent
upon financing to continue basic operations. Management intends to rely upon advances or loans from management, significant stockholders
or third parties to meet our cash requirements, but we have not entered into written agreements guaranteeing funds and, therefore, no
one is obligated to provide funds to us in the future. These factors raise doubt as to our ability to continue as a going concern. Our
plan is to combine with an operating company to generate revenue.

 Any target business that is selected may be a financially
unstable company or an entity in its early stages of development or growth, including entities without established records of sales or
earnings. In that event, we will be subject to numerous risks inherent in the business and operations of financially unstable and early
stage or potential emerging growth companies. In addition, we may affect a business combination with an entity in an industry characterized
by a high level of risk, and, although our management will endeavor to evaluate the risks inherent in a particular target business, there
can be no assurance that we will properly ascertain or assess all significant risks.

 We anticipate that the selection of a business opportunity
will be complex and extremely risky. Because of general economic conditions, rapid technological advances being made in some industries
and shortages of available capital, our management believes that there are numerous firms seeking the perceived benefits of becoming a
publicly traded corporation. Such perceived benefits of becoming a publicly traded corporation include, among other things, facilitating
or improving the terms on which additional equity financing may be obtained, providing liquidity for the principals of and investors in
a business, creating a means for providing incentive stock options or similar benefits to key employees, and offering greater flexibility
in structuring acquisitions, joint ventures and the like through the issuance of securities. Potentially available business combinations
may occur in many different industries and at various stages of development, all of which will make the task of comparative investigation
and analysis of such business opportunities extremely difficult and complex.

 If we obtain a business opportunity, then it may be
necessary to raise additional capital. We likely will sell our Common Stock to raise this additional capital. We anticipate that we would
issue such stock pursuant to exemptions to the registration requirements provided by federal and state securities laws. The purchasers
and manner of issuance will be determined according to our financial needs and the available exemptions to the registration requirements
of the Securities Act. We do not currently intend to make a public offering of our stock. We also note that if we issue more shares of
our Common Stock, then our stockholders may experience dilution in the value per share of their Common Stock.

 Liquidity and Capital Resources

 We have not recorded revenues from operations since
inception and we have not established an ongoing source of revenue sufficient to cover our operating costs. We intend to obtain capital
from management, significant stockholders and third parties to cover minimal operations; however, there is no assurance that additional
funding will be available. Our ability to continue as a going concern during the long term is dependent upon our ability to find a suitable
business opportunity and acquire or enter into a merger with such company. The type of business opportunity we acquire or merge with will
affect our profitability for the long term.

 At December 31, 2023, we had cash of $17,173 compared
to $873 cash at December 31, 2022. At December 31, 2023, total liabilities increased to $346,377 compared to $297,491 at December 31,
2022. This increase in total liabilities primarily represents an increase in accrued interest for all notes payable and the increase of
notes payable-related party for cash advances, consulting services and professional services provided by or paid for by a stockholder
(See "Commitments and Obligations," below).

 We intend to obtain capital from management, significant
stockholders and/or third parties to cover minimal operations; however, there is no assurance that additional funding will be available.
Our ability to continue as a going concern during the long term is dependent upon our ability to find a suitable business opportunity
and acquire or enter into a merger with such company. The type of business opportunity with which we acquire or merge will affect our
profitability for the long term.

 During the next 12 months we anticipate incurring
additional costs related to the filing of Exchange Act reports. We believe we will be able to meet these costs through advances and loans
provided by management, significant stockholders or third parties. We may also rely on the issuance of our Common Stock in lieu of cash
to convert debt or pay for expenses.

 Results of Operations

 We did not record revenues in either 2023 or 2022.
General and administrative expense consisting primarily of professional fees incurred to maintain our SEC reporting requirements was $14,900
for 2023 compared to $14,000 for 2022.

 Total other expense increased to $17,686 for 2023
compared to $16,114 for 2022 due to the increase of interest expense related to notes payable.

 Our net loss increased to $32,586 for 2023 compared
to $30,114 for 2022. Management expects net losses to continue until we acquire or merge with a business opportunity.

 Commitments and Obligations

 First Equity Holdings Corp, a stockholder ("First
Equity"), has loaned funds to the Company as well as paid for operating expenses. In prior years the accounts payable have been
converted to notes payable. At December 31, 2023, the aggregate note payable – related party balance for First Equity was $242,215
along with accounts payable of $6,000 compared to the note payable – related party balance of $211,015 and accounts payable of $6,000
at December 31, 2022. The note payable is unsecured, due on demand, and bears interest at 8% per annum. Accrued interest through December
31, 2023, and December 31, 2022, was $98,162 and $80,476, respectively. No payments on principal or interest have been made to date. Interest
expense on this related party note for the years ended December 31, 2023, and December 31, 2022, was $17,686 and $16,114, respectively.

 Emerging Growth Company

 We qualify as an emerging growth company as that term
is used in the Jumpstart Our Business Startups Act of 2012 (the "JOBS Act"). A company qualifies as an emerging growth company
if it has total annual gross revenues of less than $1.07 billion during its most recently completed fiscal year and, as of December 8,
2011, had not sold common equity securities under a registration statement. Under the JOBS Act we are permitted to, and intend to, rely
on exemptions from certain disclosure requirements.

 In addition, Section 107 of the JOBS Act also provides
that an emerging growth company can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities
Act for complying with new or revised accounting standards. In other words, an emerging growth company can delay the adoption of certain
accounting standards until those standards would otherwise apply to private companies. We have elected to take advantage of the benefits
of this extended transition period. Our financial statements may therefore not be comparable to those of companies that comply with such
new or revised accounting standards.

 ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY
DATA

 Financial Statements

 December 31, 2023 and 2022

 Report of Independent Registered
Public Accounting Firm Pinnacle Accountancy Group of Utah (PCAOB ID 6117)

 Report of Independent Registered Public
Accounting Firm - Fruci & Associates II, PLLC

 Balance Sheets

 Statements of Operations

 Statements of Stockholders' Deficit

 Statements of Cash Flows

 Notes to the Financial Statements

 REPORT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM

 To the Board of Directors and Stockholders

 Prestige Capital Corporation

 Salt Lake City, Utah

 Opinion on the Financial Statements

 We have audited the accompanying balance sheet
of Prestige Capital Corporation (the Company) as of December 31, 2022, and the related statements of operations, stockholders' deficit,
and cash flows for the year then ended, 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, 2022, and
the results of its operations and its cash flows for the year then ended, in conformity with accounting principles generally accepted
in the United States of America.

 Consideration of the Company's Ability
to Continue as a Going Concern

 The accompanying financial statements have been
prepared assuming that the Company will continue as a going concern. The Company has suffered recurring losses and has no operations
which raise substantial doubt about its ability to continue as a going concern. Management's plans in regard to these matters
are described in Note 2. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

 Basis for Opinion

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

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

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

 /s/ Pinnacle Accountancy Group of Utah

 We have served as the Company's auditor since 2017.

 Pinnacle Accountancy Group of Utah

 Farmington, Utah

 March 24, 2023

 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM

 To the Board of Directors and Stockholders of Prestige
Capital Corp.

 Opinion on the Financial Statements

 We have audited the accompanying balance sheet
of Prestige Capital Corp. ("the Company") as of December 31, 2023 and the related statements of operations, 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.

 Going Concern

 The accompanying financial statements have
been prepared assuming that the Company will continue as a going concern. As discussed in Note 2 to the financial statements, the Company
has negative working capital and net losses since inception. These factors, among others, raise substantial doubt about the Company's
ability to continue as a going concern. Management's plans in regard to these matters are also described in Note 2. The financial
statements do not include any adjustments that might result from the outcome of this uncertainty.

 Basis for Opinion

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

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

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

 Critical Audit Matters

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

 Fruci & Associates II, PLLC – PCAOB ID #0 5525

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

 Spokane, Washington

 April 10, 2024

 Balance Sheets

 December 31, 2023

 December 31, 2022

 ASSETS

 Current Assets

 Cash

 $

 $

 Total Current Assets

 Total Assets

 $

 $

 Liabilities and Stockholders' Deficit

 Liabilities

 Current Liabilities

 Accounts payable – related party

 $
 6,000

 $
 6,000

 Accrued interest – related party

 98,162

 80,476

 Notes payable – related party

 242,215

 211,015

 Total Current Liabilities

 346,377

 297,491

 Total Liabilities

 346,377

 297,491

 Commitments & Contingencies

 Stockholders' Deficit

 Preferred stock - 10,000,000 shares authorized, par value $ 0.001 per share. None issued and outstanding

 —

 —

 Common Stock - 100,000,000 shares authorized, par value $ 0.001 per share, 3,332,200 shares issued and outstanding

 3,332

 3,332

 Additional paid in capital

 Accumulated deficit

 ( 1,046,109
)

 ( 1,013,523
)

 Total Stockholders' Deficit

 ( 329,204
)

 ( 296,618
)

 Total Liabilities and Stockholders' Deficit

 $

 $

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

 Statements of Operations

 Year Ended
December 31, 2023

 Year Ended December 31, 2022

 Revenues

 $
 —

 $
 —

 Operating Expenses

 General and administrative

 14,900

 14,000

 Loss from Operations

 ( 14,900
)

 ( 14,000
)

 Other Income (Expense)

 Related party interest expense

 ( 17,686
)

 ( 16,114
)

 Total Other Income (Expense)

 ( 17,686
)

 ( 16,114
)

 Loss before income taxes

)

)

 Income tax expense

 —

 —

 Net Loss

 $
)

 $
)

 Basic and Diluted Loss Per Share

 $
 ( 0.01
)

 $
 ( 0.01
)

 Basic and Diluted Weighted Average Number of Common Shares Outstanding

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

 Statements of Stockholders' Deficit

 For the Years Ended December 31, 2023 and 2022

 Common Stock

 Additional
Paid-in

 Accumulated

 Total Stockholders'

 Shares

 Amount

 Capital

 Deficit

 Deficit

 Balance December 31, 2021

 $
 3,332

 $

 $
 ( 983,409
)

 $
 ( 266,504
)

 Net loss for the year ended December 31, 2022

 —

 —

 —

)

)

 Balance December 31, 2022

 $
 3,332

 $

 $
 ( 1,013,523
)

 $
 ( 296,618
)

 Net loss for the year ended December 31, 2023

 —

 —

 —

)

)

 Balance December 31, 2023

 $
 3,332

 $

 $
 ( 1,046,109
)

 $
 ( 329,204
)

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

 Statements of Cash Flows

 Year Ended December 31, 2023

 Year Ended

 December 31, 2022

 CASH FLOWS FROM OPERATING ACTIVITIES

 Net Loss

 $
)

 $
)

 Adjustments to reconcile net loss to net cash used in operations:

 Expenses paid by related party

 6,000

 6,000

 Changes in operating assets and liabilities

 Increase (decrease) in accounts payable

 —

 ( 2,300
)

 Increase in accrued interest – related party

 17,686

 16,114

 Net cash used in operating activities

 ( 8,900
)

 ( 10,300
)

 CASH FLOWS FROM INVESTING ACTIVITIES

 —

 —

 CASH FLOWS FROM FINANCING ACTIVITIES

 Proceeds from note payable – related party

 25,200

 10,500

 Net cash provided by financing activities

 25,200

 10,500

 Increase in Cash

 16,300

 Beginning Cash Balance

 Ending Cash Balance

 $

 $

 Supplemental Disclosures

 Cash paid for:

 Interest

 $
 —

 $
 —

 Income taxes

 $
 —

 $
 —

 Non-Cash Investing and Financing Activities

 Conversion of related party accounts payable into note payable – related party

 $
 6,000

 $
 6,000

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

 Prestige Capital Corporation

 Notes to the Financial Statements

 December 31, 2023 and 2022

 NOTE 1 – ORGANIZATION

 Prestige Capital Corporation (the "Company")
was organized under the laws of the State of Utah on February 7, 1986, under the name of Hood Ventures, Inc. On December 31, 1998, the
name was changed to Prestige Capital Corporation. On December 31, 1998, Hood Ventures, Inc. of Utah merged with Prestige Capital Corporation,
a Nevada Corporation, leaving the Nevada Corporation as the surviving company. After a period of dormancy, the Company experienced a significant
change in shareholder ownership on June 21, 2006, and is considered to be reactivated as of that date and is currently seeking business
opportunities or potential business acquisitions. The Company currently has no revenue-generating activities. The Company does not intend
to pay dividends in the foreseeable future.

 NOTE 2 – GOING CONCERN

 The Company's financial statements have been prepared
assuming that the Company will continue as a going concern. The Company has not yet established an ongoing source of revenues sufficient
to cover its operating costs and to allow it to continue as a going concern. The Company has negative working capital of $ 329,204 and
has incurred losses of $ 1,046,109 since inception. These factors raise substantial doubt about the ability of the Company to continue
as a going concern. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. It
is management's plan to acquire or merge with other operating companies.

 In order to continue as a going concern, the Company
will need, among other things, additional capital resources. Management's plan is to obtain such resources for the Company by obtaining
capital from management and significant shareholders sufficient to meet its minimal operating expenses and seeking equity and/or debt
financing. However, management cannot provide any assurances that the Company will be successful in accomplishing any of its plans.

 The ability of the Company to continue as a going
concern is dependent upon its ability to successfully accomplish the plans described in the preceding paragraph and eventually secure
other sources of financing and attain profitable operations. The accompanying financial statements do not include any adjustments that
might be necessary if the Company is unable to continue as a going concern.

 NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

 Basis of Presentation

 The accompanying financial statements are prepared
on the basis of accounting principles generally accepted in the United States of America.

 Use of Estimates

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

 Cash and Cash Equivalents

 The Company considers all highly liquid instruments
with maturity of three months or less at the time of issuance to be cash equivalents.

 Concentration of Credit Risk

 Financial instruments, which potentially subject us
to concentrations of credit risk, consist principally of cash. Our cash balances are maintained in accounts held by major
banks and financial institutions located in the United States. The Company does not maintain amounts on deposit with a financial
institution that are in excess of the federally insured limit of $ 250,000. The Company had $ 0 of cash balances in excess of federally
insured limits at December 31, 2023 and 2022.

 Income Taxes

 The Company accounts for income taxes under the asset
and liability method. Deferred tax assets and liabilities are determined based on differences between the financial reporting and tax
bases of assets and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse.

 The charge for taxation is based on the results for
the year as adjusted for items, which are non-assessable or disallowed. It is calculated using tax rates that have been enacted or substantively
enacted by the balance sheet date.

 Basic and Diluted Net income (Loss) per Share

 The Company computes net income (loss) per share in
accordance with ASC 260 which requires presentation of both basic and diluted earnings per share (EPS) on the face of the income statement.
Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares
outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period
using the treasury stock method and convertible preferred stock using the if-converted method. In computing Diluted EPS, the average stock
price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants.
Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive.

 For the years ended December 31, 2023 and 2022, the
Company did not have any potentially dilutive securities (warrants, options, and convertible preferred stock) outstanding.

 Recent Pronouncements

 The Company has evaluated Recent Accounting Pronouncements
and has determined that all such pronouncements either do not apply or their impact is insignificant to the financial statements.

 Fair Value of Financial Instruments

 The carrying amounts reported on the balance sheets
for accounts payable and accrued interest approximate fair value because of the immediate or short-term maturity of these financial instruments.
The carrying amounts reported for notes payable approximate fair value because the underlying instruments are at interest rates, which
approximate current market rates.

 The cash, accounts payable, notes payable and accrued
interest have fair values that approximate their carrying values due to the short-term nature of these instruments.

 NOTE 4 – RELATED PARTY TRANSACTIONS

 At December 31, 2023 and 2022, the Company recorded
$ 242,215 and $ 211,015
note payable – related party. At December 31, 2023, the $ 6,000 accounts
payable – related party for 2022 were converted into a note payable – related party, and at December 31, 2022 the $ 6,000 accounts
payable – related party for 2022 were converted into a note payable – related party. The note is unsecured, due on
demand, and bears interest at 8 % per annum. Accrued interest through December 31, 2023, and December 31, 2022, was $ 98,162 and $ 80,476,
respectively. No payments on principal interest have been made to date. Interest expense for the year ended December 31, 2023
and 2022, were $ 17,686 and $ 16,114, respectively.

 During the years ended December 31, 2023 and 2022,
the Company incurred $ 6,000 and $ 6,000, respectively, in professional consulting fees payable to a related party.

 NOTE 5 – STOCKHOLDERS' EQUITY

 No shares were issued in 2023 or 2022.

 NOTE 6 - INCOME TAXES

 At December 31, 2023 and 2022, the Company has available
unused net operating loss carryforwards of approximately $ 506,760 and $ 474,174, respectively, which may be applied against future taxable
income and which expire in various years from 2024 through 2037. Due to a substantial change in the Company's ownership during June
2006, there will be an annual limitation on the amount of previous net operating loss carryforwards that can be utilized.

 The amount of and ultimate realization of the benefits
from the net operating loss carryforwards for income tax purposes is dependent, in part, upon the tax laws in effect, the future earnings
of the Company, and other future events, the effects of which cannot be determined. Because of the uncertainty surrounding the realization
of the net operating loss carryforwards, the Company has established a valuation allowance equal to the tax effect of the net operating
loss carryforwards and, therefore, no deferred tax asset has been recognized for the net operating loss carryforwards. The net deferred
tax assets are approximately $ 106,420 and $ 99,577 as of December 31, 2023 and 2022, respectively, with an offsetting valuation allowance
of the same amount resulting in a change in the valuation allowance of approximately $ ( 6,843) during the year ended December 31, 2023.

 Deferred tax assets and the valuation account are as follows:

 Deferred tax asset:

 For the Years Ended
December 31,

 2023

 2022

 Net operating loss carryforward (at 21%)

 $
 106,420

 $
 99,577

 Valuation allowance

 ( 106,420
)

 ( 99,577
)

 $
 —

 $
 —

 A reconciliation of amounts obtained by applying the indicated Federal
tax rates to pre-tax income to income tax benefit is as follows:

 For the Years Ended
December 31,

 2023

 2022

 Federal tax benefit (at 21%)

 $
 6,843

 $
 6,324

 Change in valuation allowance

 ( 6,843
)

 ( 6,324
)

 Effect of rate change on Deferred Tax Asset

 —

 —

 $
 —

 $
 —

 The Company did not have any tax positions for which
it is reasonable possible that the total amount of unrecognized tax benefits will significantly increase or decrease with the next 12
months.

 The Company includes interest and penalties arising
from the underpayment of income taxes in the statements of operations in the provision for income taxes. As of December 31, 2023 and 2022,
the Company had no accrued interest or penalties related to uncertain tax positions.

 The tax years that remain subject to examination
by major taxing jurisdictions are those for the years ended December 31, 2023, 2022, 2021, and 2020.

 NOTE 7 – SUBSEQUENT EVENTS

 The Company has evaluated subsequent events occurring
after December 31, 2023, through the date the financial statements were issued and did not identify any material subsequent events requiring
adjustment to the accompanying financial statements or disclosures thereto.

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

 On December 5, 2023, the Board of Directors (the "Board")
of Prestige Capital Corporation ("Prestige" or the "Company") agreed to dismiss the Company's independent
registered public accounting firm, Pinnacle Accountancy Group of Utah ("Pinnacle"), effective as of December 5, 2023. Also
on December 5, 2023, the Company engaged the accounting firm of Fruci & Associates II, PLLC as the Company's new independent
registered public accounting firm. The Board and the Company's Audit Committee approved of the dismissal of Pinnacle and the engagement
of Fruci & Associates II, PLLC.

 ITEM 9A. CONTROLS AND PROCEDURES

 Disclosure Controls and Procedures

 We maintain disclosure controls and procedures that
are designed to ensure that information required to be disclosed in our filings under the Exchange Act is recorded, processed, summarized
and reported within the periods specified in the rules and forms of the SEC. This information is accumulated to allow timely decisions
regarding required disclosure. Our President, who serves as our principal executive officer and principal financial officer, evaluated
the effectiveness of our disclosure controls and procedures as of the end of the period covered by this report and he determined that
our disclosure controls and procedures were ineffective due to a control deficiency. During the period covered by this report we did not
have additional personnel to allow segregation of duties to ensure the completeness or accuracy of our information. Due to the size and
operations of the Company we are unable to remediate this deficiency until we acquire or merge with another company.

 Management's Annual Report on Internal
Control over Financial Reporting

 Management is responsible to establish and
maintain adequate internal control over financial reporting. Our principal executive officer is responsible
to design or supervise a process that provides reasonable assurance regarding the reliability of financial reporting and the preparation
of financial statements for external purposes in accordance with generally accepted accounting principles. The policies and procedures
include:

 maintenance of records in reasonable detail to accurately and
fairly reflect the transactions and dispositions of 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 are being made only in accordance with authorizations of management and Directors, and

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

 For the year ended
December 31, 2023, management has relied on the Committee of Sponsoring Organizations of the Treadway Commission (COSO - 2013), "Internal
Control - Integrated Framework," to evaluate the effectiveness of our internal c ontrol over financial reporting. Based upon
that framework, management has determined that our internal control over financial reporting is ineffective due to the lack of additional
personnel to allow segregation of duties to ensure the completeness or accuracy of our information.

 Our management determined that there were no changes
made in our internal controls over financial reporting during the fourth quarter of 2023 that have materially affected, or are reasonably
likely to materially affect, our internal control over financial reporting.

 ITEM 9B. OTHER INFORMATION

 None.

 ITEM 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE

 Directors and Executive Officers

 The biographical information of our Director and executive
officers is presented below. Our bylaws require three Directors who serve for terms of one year or until they are replaced by a qualified
Director. We currently have two vacancies on our Board of Directors. Our executive officers are chosen by our Board of Directors and serve
at its discretion.

 Name

 Age

 Position Held

 Director Term

 Director

 President

 December 2023 until next annual meeting

 Secretary and Treasurer

 On December 8, 2023, Kristin
Brough was appointed to her officer and Director positions by the former President. Kristin has been employed at SilencerCo.,
a silencer manufacturer, for 1 year and prior to that was employed with Sinclair Oil for 3 years.

 On August 5, 2020, Kristin Brough was appointed
as Secretary and Treasurer of the Company. She is currently employed by SilencerCo. as an accounts receivable clerk for the past year
of 2023. From July 2017 through November 2020, she was employed by Principal Development as a property manager. From March 2015 through
July 2023, she was employed by Sinclair Oil Corp. as an accounts receivable clerk.

 During the past ten years the Director and executive
officers have not: (1) filed a petition under federal bankruptcy laws or any state insolvency laws, nor had a receiver, fiscal agent or
similar officer appointed by a court for the business or property of such person, or any partnership in which he was a general partner
at or within two years before the time of such filing, or any corporation or business association of which he was an executive officer
at or within two years before the time of such filing; (2) been convicted in a criminal proceeding or named subject to a pending criminal
proceeding (excluding traffic violations and other minor offenses); (3) been the subject of any order, judgment or decree, not subsequently
reversed, suspended or vacated, of any court of competent jurisdiction, permanently or temporarily enjoining him from or otherwise limiting
his involvement in any type of business, securities or banking activities; or (4) been found by a court of competent jurisdiction in a
civil action, by the SEC or the Commodity Futures Trading Commission to have violated any federal or state securities law, and the judgment
in such civil action or finding by the SEC has not been subsequently reversed, suspended, or vacated.

 Code of Ethics

 We adopted a Code of Ethics for our principal executive
and financial officers in 2007. Our Code of Ethics was filed as Exhibit 14 to our Annual Report for the year ended December 31, 2007.

 Corporate Governance

 We are a smaller reporting company with minimal operations
and only one Director and executive officer. As a result, we do not have a standing nominating committee for Directors, nor do we have
an audit committee with an audit committee financial expert serving on that committee. Our sole Director acts as our nominating and audit
committee.

 ITEM 11. EXECUTIVE COMPENSATION

 Executive Officer Compensation

 None of our named executive officers received any
cash or non-cash compensation during the past two fiscal years and none had outstanding equity awards at year end. We have not entered
into an employment contract with any executive officer and compensation, if any, will be determined at the discretion of our Board of
Directors. In addition, we do not offer retirement benefit plans to our executive officers, nor have we entered into any contract, agreement,
plan or arrangement, whether written or unwritten, that provides for payments to a named executive officer at, or in connection with,
the resignation, retirement or other termination of a named executive officer, or a change in control of the company or a change in the
named executive officer's responsibilities following a change in control.

 Compensation of Directors

 We have no standard arrangements pursuant to which
our Directors are compensated for any services provided as Director, including services for committee participation or for special assignments.
We did not pay any compensation to our Directors during the year ended December 31, 2023 or 2022.

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

 Securities under Equity Compensation Plans

 None.

 Beneficial Ownership

 The following tables set forth the beneficial ownership
of our outstanding Common Stock of our management and of each person or group known by us to own beneficially more than 5% of our voting
stock. We have not issued any shares of preferred stock. Beneficial ownership is determined in accordance with the rules of the SEC and
generally includes voting or investment power with respect to securities. Except as indicated by footnote, the persons named in the table
below have sole voting power and investment power with respect to all shares of Common Stock shown as beneficially owned by them. The
percentage of beneficial ownership is based on 3,332,200 shares of Common Stock outstanding as of March ____, 2024.

 CERTAIN BENEFICIAL OWNERS

 Name and address of beneficial owner

 Amount and nature

 of beneficial ownership

 Percent

 of class

 Tryant, LLC (1)

 1608 W 2225 S

 Woods Cross, UT 84067

 520,000

 15.6%

 Compass Equity Partners, LLC

 455 East 400 South

 Salt Lake City, UT 84106

 517,000

 15.5%

 Maestro Investments, LLC

 369 East 900 South, Suite 281

 Salt Lake City, UT 84111

 517,000

 15.5%

 (1) Mr. Daniel Drummond is the managing Director of Tryant, LLC and these shares are considered beneficially controlled by Mr. Drummond.

 MANAGEMENT

 Name of beneficial owner

 Amount and nature

 of beneficial ownership

 Percent

 of class

 61,524

 1.8%

 Directors and officers as a group

 61,524

 1.8%

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

 Transactions with Related Parties

 The following information summarizes transactions
we engaged in for the fiscal year ended December 31, 2022, involving our executive officers, Directors, more than 5% stockholders, or
immediate family members of these persons. These transactions were negotiated between related parties without "arm's length"
bargaining and, as a result, the terms of these transactions may be different than transactions negotiated between unrelated persons.

 During 2023, the Company borrowed $31,200 from First
Equity Holdings Corp, a stockholder ("First Equity"). As of December 31, 2023, we owed First Equity a note payable of $242,215.
The note is unsecured, due on demand, and bears interest at 8% per annum. We have not made any payments on principle or interest to date.
Interest expense on this related party note for the year ended December 31, 2023, was $17,686, resulting in accrued interest of $98,162
at December 31, 2023.

 Director Independence

 Our sole Director is not an independent Director as
defined by NASDAQ Stock Market Rule 5605(a)(2). This rule defines persons as "independent" who are neither officers nor employees
of the company and have no relationships that, in the opinion of the board, would interfere with the exercise of independent judgment
in carrying out their responsibilities as Directors.

 ITEM 14. PRINCIPAL ACCOUNTING FEES AND SERVICES

 Auditor Fees

 The following table presents the aggregate fees billed
by our principal accounting firm, Fruci & Associates II, PLLC for 2023 audit only and Pinnacle Accountancy Group of Utah for the 2022
audit and 2023 10-Q reviews.

 for each of the last two fiscal years in connection
with the audit of our financial statements and other professional services.

 Fruci & Associates II, PLLC.

 Pinnacle Accountancy Group of Utah

 2023

 2023/2022

 Audit fees

 6,000

 7,100

 Audit-related fees

 —

 —

 Tax fees

 —

 —

 All other fees

 $
 —

 $
 —

 Audit fees represent fees for professional services
rendered by our principal accountant for the audit of our annual financial statements and review of the financial statements included
in our Forms 10-Q or services that are normally provided by our principal accountant in connection with statutory and regulatory filings
or engagements.

 Audit-related fees represent professional services
rendered for assurance and related services by the accounting firm that are reasonably related to the performance of the audit or review
of our financial statements that are not reported under audit fees.

 Tax fees represent professional services rendered
by the accounting firm for tax compliance, tax advice, and tax planning.

 All other fees represent fees billed for products
and services provided by the accounting firm, other than the services reported for the other three categories.

 Pre-approval Policies

 We do not have an audit committee currently serving
and as a result our Board of Directors performs the duties of an audit committee. Our Board of Directors will evaluate and approve in
advance the scope and cost of the engagement of an auditor. All services rendered by our principal accountant are performed pursuant to
a written engagement letter between us and the principal accountant. We do not rely on pre-approval policies and procedures.

 ITEM 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES

 (a)(1) Financial Statements

 The audited financial statements of Prestige Capital
Corporation are included in this report under Item 8 on pages 13 through 22.

 (a)(2) Financial Statement Schedules

 All financial statement schedules are included in
the footnotes to the financial statements or are inapplicable or not required.

 (a)(3) Exhibits

 The following documents have been filed as part of
this report.

 No.

 Description

 3(i).1

 Articles of Incorporation (Incorporated by reference to exhibit 3(i) to Form
 10-KSB, filed December 3, 1999)

 3(i).2

 Amended Articles of Incorporation (Incorporated by reference to exhibit 3(i)(a) to Form 10-KSB, filed April 15, 2008)

 3(ii)

 Bylaws (Incorporated by reference to exhibit 3(ii) to Form 10-KSB, filed December 3, 1999)

 4.6

 Description of Securities (Incorporated by reference to exhibit 4.6 to Form 10-K, filed April 14, 2020)

 14.1

 Code of Ethics (Incorporated by reference to exhibit 14.1 to Form 10-KSB, filed April 15, 2008)

 31.1

 Principal Executive Officer Certification

 31.2

 Principal Financial Officer Certification

 32.1

 Section 1350 Certification

 101.INS

 101.SCH

 101.CAL

 101.DEF

 101.LAB

 101.PRE

 SIGNATURES

 Pursuant to the requirements of the 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, there unto duly authorized

 By: /s/ Kristin Brough

 Kristin Brough, President

 Date: April 15, 2024

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

 By: /s/ Kristin Brough

 President and Director

 Principal Executive Officer

 Principal Financial Officer

 Date: April 15, 2024

 By: /s/ Kristin Brough

 Secretary and Treasurer

 Date: April 15, 2024