U.S. 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 April 30, 2024

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

 For the transition period from ______ to _______

 Commission File No. 333-213553

 (Exact name of registrant as specified in its charter)

 Nevada

 5960

 32-0500871

 (State or Other Jurisdiction of
 Incorporation or Organization)

 (Primary Standard Industrial
 Classification Number)

 (IRS Employer
 Identification Number)

 9980 S 300 W Suite 200, Sandy, UT 84070
 415 - 968-5642
 boxxyinc@vivaldi.net
 (Address and telephone number of principal executive offices)

 Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 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 checkmark whether the issuer: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the past 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 and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted 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 and post such files). Yes No

 Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, 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. (Check one)

 Large accelerated filer

 Accelerated filer

 Non-accelerated Filer

 Smaller reporting company

 (Do not check if a 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 is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes No

 Applicable Only to Issuer Involved in Bankruptcy Proceedings During the Preceding Five Years. N/A

 Indicate by checkmark whether the issuer has filed all documents and reports required to be filed by Section 12, 13 and 15(d) of the Securities Exchange Act of 1934 after the distribution of securities under a plan confirmed by a court. Yes No

 The aggregate market value of Common Stock held by non-affiliates of the Registrant on October 31, 2023, was $ 181,965 based on a $0.325 average bid and asked price of such common equity, as of the last business day of the registrant's most recently completed second fiscal quarter.

 Indicate the number of shares outstanding of each of the registrant's classes of common stock as of the latest practicable date.

 5,709,891 Shares of common stock as of July 11, 2024

 PART 1

 ITEM 1

 Description of Business

 ITEM 1A

 Risk Factors

 ITEM 2

 Description of Property

 ITEM 3

 Legal Proceedings

 ITEM 4

 Submission of Matters to a Vote of Security Holders

 ITEM 5

 Market for Common Equity and Related Stockholder Matters

 ITEM 6

 Selected Financial Data

 ITEM 7

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

 ITEM 7A

 Quantitative and Qualitative Disclosures about Market Risk

 ITEM 8

 Financial Statements and Supplementary Data

 ITEM 9

 Changes In and Disagreements with Accountants on Accounting and Financial Disclosure

 ITEM 9A (T)

 Controls and Procedures

 ITEM 10

 Directors, Executive Officers, Promoters and Control Persons of the Company

 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

 ITEM 14

 Principal Accountant Fees and Services

 ITEM 15

 Exhibits

 Item 1. Description of Business

 FORWARD-LOOKING STATEMENTS

 This annual report contains forward-looking statements. These statements relate to future events or our future financial performance. These statements often can be identified by the use of terms such as "may," "will," "expect," "believe," "anticipate," "estimate," "approximate" or "continue," or the negative thereof. We intend that such forward-looking statements be subject to the safe harbors for such statements. We wish to caution readers not to place undue reliance on any such forward-looking statements, which speak only as of the date made. Any forward-looking statements represent management's best judgment as to what may occur in the future. However, forward-looking statements are subject to risks, uncertainties and important factors beyond our control that could cause actual results and events to differ materially from historical results of operations and events and those presently anticipated or projected. We disclaim any obligation subsequently to revise any forward-looking statements to reflect events or circumstances after the date of such statement or to reflect the occurrence of anticipated or unanticipated events.

 GENERAL

 We were incorporated in the State of Nevada on April 16, 2018. We were engaged in the business of selling beauty sample subscriptions.

 In December 2020, we acquired several gold mining claims in Canada as we have switched our focus to the mining industry. We planned to begin exploration on the properties. Due to Covid and economic downturn, we were unable to proceed with the mining property exploration. Upon the expiration of the two years term of the property mining rights, we decided not to extend beyond the original term of the mining rights and was fully impaired through year ended April 30, 2023.

 On October 18, 2022, majority of the Company's shareholders approved a reverse stock split of our issued and outstanding shares of common stock on a basis of up to twenty (20) old shares for one (1) new share of common stock. The reverse stock split was approved by FINRA for approval on February 21, 2023. The financial statements retroactively reflect the reverse stock split.

 On January 8, 2023, the Company entered into an agreement with a surveying consulting firm for mining and mineral exploration and surveying services on Potter County, PA Utica Shale area oil and gas properties.

 On February 14, 2023, the Company's name changed to Natural Resources Holdings, Inc. and the Company trading symbol changed to "NRHI" effective March 21, 2023.

 We are currently in negotiations to acquire other mining rights in Canada.

 EMPLOYEES AND EMPLOYMENT AGREEMENTS

 At present, we have no employees other than our officer and director. We presently do not have pension, health, annuity, insurance, stock options, profit sharing or similar benefit plans; however, we may adopt such plans in the future. There are presently no personal benefits available to any officers, directors or employees.

 Item 1A. Risk Factors

 Not applicable to smaller reporting companies.

 Item 2. Description of Property

 We do not own any real estate or other properties.

 Item 3. Legal Proceedings

 We know of no legal proceedings to which we are a party or to which any of our property is the subject which are pending, threatened or contemplated or any unsatisfied judgments against us.

 Item 4. Submission of Matters to a Vote of Security Holders

 None.

 Item 5. Market for Common Equity and Related Stockholder Matters

 Market Information

 There is a limited public market for our common shares. Our common shares are not quoted on the OTC Bulletin Board at this time. Trading in stocks quoted on the OTC Bulletin Board is often thin and is characterized by wide fluctuations in trading prices due to many factors that may be unrelated to a company's operations or business prospects. We cannot assure you that there will be a market in the future for our common stock.

 OTC Bulletin Board securities are not listed or traded on the floor of an organized national or regional stock exchange. Instead, OTC Bulletin Board securities transactions are conducted through a telephone and computer network connecting dealers in stocks. OTC Bulletin Board issuers are traditionally smaller companies that do not meet the financial and other listing requirements of a regional or national stock exchange. As of April 30, 2024, no shares of our common stock have traded.

 Number of Holders

 As of July 11, 2024, the 5,709,891 issued and outstanding shares of common stock were held by a total of 11 shareholders of record.

 Dividends

 No cash dividends were paid on our shares of common stock during the fiscal years ended April 30, 2024 and 2023. We have not paid any cash dividends since our inception and do not foresee declaring any cash dividends on our common stock in the foreseeable future.

 Recent Sales of Unregistered Securities

 None.

 Purchase of our Equity Securities by Officers and Directors

 None.

 Other Stockholder Matters

 None.

 Item 6. Selected Financial Data

 Not applicable.

 Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations

 The following discussion should be read in conjunction with our financial statements, including the notes thereto, appearing elsewhere in this annual report. The following discussion contains forward-looking statements that reflect our plans, estimates and beliefs. Our actual results could differ materially from those discussed in the forward-looking statements. Our audited financial statements are stated in United States Dollars and are prepared in accordance with United States Generally Accepted Accounting Principles.

 Results of Operations

 We have incurred recurring losses to date. Our financial statements have been prepared assuming that we will continue as a going concern and, accordingly, do not include adjustments relating to the recoverability and realization of assets and classification of liabilities that might be necessary should we be unable to continue in operation.

 We expect we will require additional capital to meet our long-term operating requirements. We expect to raise additional capital through, among other things, the sale of equity or debt securities.

 The following summary of our operations should be read in conjunction with our audited financial statements for the years ended April 30, 2024 and 2023, which are included herein:

 Year Ended

 Changes

 2024

 2023

 Amount

 %

 Operating Expenses

 $
 (2,040,568
)

 $
 (54,455
)

 $
 (1,986,113
)

 3647%

 Other Expenses

 (6,790
)

 13,711

 (20,501
)

 (150%)

 Net Loss

 $
 (2,047,358
)

 $
 (40,744
)

 $
 (2,006,614
)

 4925%

 During the year ended April 30, 2024 and 2023, the Company did not earn any revenue.

 Net loss for the year ended April 30, 2024 was $2,047,358 compared to $40,744 for the year ended April 30, 2023. The increase in net loss during the year ended April 30, 2024 was due to the increase in operating expenses. During the year ended April 30, 2024, the Company issued 5,000,000 shares of common stock to the Director of the Company valued at $2,000,000 as management salaries for the period from September 29, 2020 to September 28, 2022.

 Liquidity and Capital Resources

 Working Capital

 As of

 As of

 Changes

 2024

 2023

 Amount

 %

 Current Assets

 $
 -

 $
 -

 $
 -

 -

 Current Liabilities

 $
 167,597

 $
 165,198

 $
 2,399

 1.5
 %

 Working Capital Deficiency

 $
 (167,597
)

 $
 (165,198
)

 $
 (2,399
)

 1.5
 %

 Our total current liabilities as of April 30, 2024 were $167,597 as compared to total current liabilities of $165,198 as of April 30, 2023. The increase was primarily due to the increase in accrued interest during the year ended April 30, 2024.

 Our working capital deficiency as of April 30, 2024 was $167,597 as compared to our working capital deficiency of $165,198 as of April 30, 2023. The increase in working capital deficiency was mainly due to the increase in accrued interest during the year ended April 30, 2024.

 Cash Flows

 Year Ended

 Changes

 2024

 2023

 Amount

 %

 Cash flows used in operating activities

 $
 (41,044
)

 $
 (47,580
)

 $
 (6,536
)

 (14%)

 Cash flows used in investing activity

 (39,237
)

 -

 (39,237
)

 %

 Cash flows provided by financing activity

 80,281

 47,580

 32,701

 %

 Net changes in cash

 $
 -

 $
 -

 $
 -

 -

 Cash Flows from Operating Activities

 Net cash used in operating activities was $41,044 for the year ended April 30, 2024 compared with $47,580 used in operating activities during the year ended April 30, 2023.

 During the year ended April 30, 2024, the net cash of $41,044 used in operating activities was attributed to net loss of $2,047,358, decreased by stock based compensation of $2,000,000, amortization on mining property rights of $490 and amortization on note discount of $3,425 and net changes in operating assets and liabilities of $2,399.

 During the year ended April 30, 2023, the net cash of $47,580 used in operating activities was attributed to net loss of $40,744, increased by write off of accounts payable and accrued liabilities of $21,447, decreased by amortization on note discount of $3,416 and net changes in operating assets and liabilities of $11,195.

 Cash Flows from Investing Activity

 During the year ended April 30, 2024, net cash from investing activity was $39,237 for acquisition of mining property rights.

 We had no investing activities during the year ended April 30, 2023.

 Cash Flows from Financing Activity

 During the year ended April 30, 2024 and 2023, net cash from financing activity was $80,281 and $47,580 through issuance of promissory notes from an unaffiliated party, respectively.

 Plan of Operation and Funding

 We expect that working capital requirements will continue to be funded through a combination of our existing funds and further issuances of securities. Our working capital requirements are expected to increase in line with the growth of our business.

 Existing working capital, further advances and debt instruments, and anticipated cash flow are expected to be adequate to fund our operations over the next six months. We have no lines of credit or other bank financing arrangements. Generally, we have financed operations to date through the proceeds of the private placement of equity and debt instruments. In connection with our business plan, management anticipates additional increases in operating expenses and capital expenditures relating to: (i) acquisition of software; (ii) developmental expenses associated with a start-up business; and (iii) marketing expenses. We intend to finance these expenses with further issuances of securities, and debt issuances. Thereafter, we expect we will need to raise additional capital and generate revenues to meet long-term operating requirements. Additional issuances of equity or convertible debt securities will result in dilution to our current shareholders. Further, such securities might have rights, preferences or privileges senior to our common stock. Additional financing may not be available upon acceptable terms, or at all. If adequate funds are not available or are not available on acceptable terms, we may not be able to take advantage of prospective new business endeavors or opportunities, which could significantly and materially restrict our business operations.

 Going Concern

 The independent auditors' report accompanying our April 30, 2024 and April 30, 2023 financial statements contains an explanatory paragraph expressing substantial doubt about our ability to continue as a going concern. The financial statements have been prepared "assuming that we will continue as a going concern," which contemplates that we will realize our assets and satisfy our liabilities and commitments in the ordinary course of business.

 Contractual Obligations

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

 Off-Balance Sheet Arrangements

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

 Critical Accounting Policies

 The preparation of financial statements in accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. A change in managements' estimates or assumptions could have a material impact on our financial condition and results of operations during the period in which such changes occurred. Actual results could differ from those estimates. Our financial statements reflect all adjustments that management believes are necessary for the fair presentation of their financial condition and results of operations for the periods presented.

 Recent Accounting Pronouncements

 Management has considered all recent accounting pronouncements issued. Our company's management believes that these recent pronouncements will not have a material effect on our financial statements.

 Item 7A. Quantitative and Qualitative Disclosures about Market Risk

 Not applicable to smaller reporting companies.

 Item 8. Financial Statements and Supplementary Data

 INDEX TO FINANCIAL STATEMENTS

 Report of the Independent Registered Accounting Firm (PCAOB ID:6723)

 Balance Sheets as of April 30, 2024 and 2023

 Statements of Operations for the Years ended April 30, 2024 and 2023

 Statements of Stockholder's Deficit for the Years ended April 30, 2024 and 2023

 Statements of Cash Flows for the Years ended April 30, 2024 and 2023

 Notes to the Financial Statements

 Report of Independent Registered Public Accounting Firm

 To the shareholders and the board of directors of Natural Resource Holdings, Inc.

 Opinion on the Financial Statements

 We have audited the accompanying balance sheets Natural Resource Holdings, Inc. (the 'Company') as of April 30, 2024 and the related statements of operations and comprehensive income, stockholders' equity, and cash flows for the year ended April 30, 2024, 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 April 30, 2024, and the results of its operations and its cash flows for the year ended April 30, 2024, 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 3 to the financial statements, the Company has suffered losses from operations and has a net capital deficiency. These conditions raise substantial doubt about the Company's ability to continue as a going concern. Management's plans in regard to these matters are also described in Note 3. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

 Basis for Opinion

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

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

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

 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 Board of Director (Those Charged with Governance) that: (1) relate to accounts or disclosures that are material to the financial statements and (2) involved our especially challenging, subjective, or complex judgements. We determined that there are no critical matters.

 /s/ JP Centurion & Partners PLT
 JP Centurion & Partners PLT (PCAOB ID: 6723)

 We have served as the Company's auditor since 2022.
 Kuala Lumpur, Malaysia

 BALANCE SHEETS

 April 30, 2024

 April 30, 2023

 ASSETS

 Current Assets

 Total Current Assets

 $
 -

 $
 -

 Non-current Asset

 Mining Property Rights, net

 38,747

 -

 TOTAL ASSETS

 $
 38,747

 $
 -

 LIABILITIES AND STOCKHOLDERS' DEFICIT

 Current Liabilities

 Accounts payable and accrued liabilities

 $
 30,427

 $
 31,393

 Accrued interest

 12,170

 8,805

 Income tax Interest and penalty payable

 125,000

 125,000

 Total Current Liabilities

 167,597

 165,198

 Non-current Liabilities

 Convertible note payable, net of note discount of $ 5,708 and $ 9,133, respectively

 124,859

 216,153

 Loan payable

 6,973

 6,973

 Total Liabilities

 299,429

 388,324

 Stockholders' Deficit

 Common stock, par value $ 0.001; 75,000,000 shares authorized, 5,709,891 and 209,891 shares issued and outstanding

 5,710

 Additional paid-in capital

 2,196,090

 26,590

 Accumulated deficit

 ( 2,462,482
)

 ( 415,124
)

 Total Stockholders' Deficit

 ( 260,682
)

 ( 388,324
)

 TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT

 $
 38,747

 $
 -

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

 STATEMENTS OF OPERATIONS

 Year Ended

 2024

 2023

 OPERATING EXPENSES

 General and administrative expenses

 $
 40,078

 $
 45,955

 Management salaries

 -

 Amortization on mining property rights

 -

 Mining exploration

 -

 8,500

 Total Operating Expenses

 2,040,568

 54,455

 Loss from operations

 ( 2,040,568
)

 ( 54,455
)

 OTHER EXPENSES

 Interest expense

 ( 6,790
)

 ( 7,736
)

 Write off of accounts payable and accrued liabilities

 -

 21,447

 Other expenses, net

 ( 6,790
)

 13,711

 Loss before income taxes

)

)

 Provision for income taxes

 -

 -

 NET LOSS

 $
)

 $
)

 NET LOSS PER SHARE: BASIC AND DILUTED

 $
 ( 0.41
)

 $
 ( 0.19
)

 WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED

 5,033,179

 209,891

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

 STATEMENTS OF STOCKHOLDERS' DEFICIT
 FOR THE YEAR ENDED APRIL 30, 2024 AND 2023

 Additional

 Total

 Common Stock

 Paid-in

 Accumulated

 Stockholders'

 Number of Shares

 Amount

 Capital

 Deficit

 Deficit

 Balance - April 30, 2022

 209,891

 $

 $
 26,590

 $
 ( 374,380
)

 $
 ( 347,580
)

 Net loss

 -

 -

 -

)

)

 Balance - April 30, 2023

 209,891

 $

 $
 26,590

 $
 ( 415,124
)

 $
 ( 388,324
)

 Issuance of common stock for management salaries

 5,000,000

 5,000

 1,995,000

 -

 Issuance of common stock for settlement of debts

 500,000

 174,500

 -

 175,000

 Net loss

 -

 -

 -

)

)

 Balance - April 30, 2024

 5,709,891

 $
 5,710

 $
 2,196,090

 $
 ( 2,462,482
)

 $
 ( 260,682
)

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

 STATEMENTS OF CASH FLOWS

 Year Ended

 2024

 2023

 CASH FLOWS FROM OPERATING ACTIVITIES

 Net loss

 $
)

 $
)

 Adjustments to reconcile net loss to net cash from operating activities:

 Stock based compensation

 -

 Amortization on mining property rights

 -

 Amortization on note discount

 3,425

 3,416

 Write off of accounts payable and accrued liabilities

 -

 ( 21,447
)

 Changes in operating assets and liabilities:

 Accounts payable and accrued liabilities

 ( 966
)

 6,875

 Accrued interest

 3,365

 4,320

 Net cash used in operating activities

 ( 41,044
)

 ( 47,580
)

 CASH FLOWS FROM INVESTING ACTIVITY

 Acquisition of mining property rights

 ( 39,237
)

 -

 Net cash used in investing activity

 ( 39,237
)

 -

 CASH FLOWS FROM FINANCING ACTIVITY

 Proceeds from issuance of convertible notes from unaffiliated party

 80,281

 47,580

 Net cash provided by financing activity

 80,281

 47,580

 Net change in cash and cash equivalents

 -

 -

 Cash and cash equivalents - beginning of period

 -

 -

 Cash and cash equivalents - end of period

 $
 -

 $
 -

 Supplemental Cash Flow Disclosures

 Cash paid for interest

 $
 -

 $
 -

 Cash paid for income taxes

 $
 -

 $
 -

 Supplemental Disclosures of Non-Cash Investing and Financing Activities

 Issuance of convertible notes for conversion of debts

 $
 175,000

 $
 -

 Issuance of common stock for management salaries

 $

 $
 -

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

 NOTES TO THE AUDITED FINANCIAL STATEMENTS
 APRIL 30, 2024

 NOTE 1 - ORGANIZATION AND BUSINESS OPERATIONS

 Natural Resource Holdings, Inc. (the "Company") was incorporated in Nevada on April 19, 2016. We were a development stage company that intended to develop an online beauty sample subscription service.

 On November 26, 2020, the Company completed an acquisition of working interests in certain mining properties. The mining property right was fully impaired during the year ended April 30, 2022.

 On October 18, 2022, majority of the Company's shareholders approved a reverse stock split of our issued and outstanding shares of common stock on a basis of up to twenty (20) old shares for one (1) new share of common stock. The reverse stock split was approved by FINRA for approval on February 21, 2023. The financial statements retroactively reflect the reverse stock split.

 On January 8, 2023, the Company entered into an agreement with a surveying consulting firm for mining and mineral exploration and surveying services on Potter County, PA Utica Shale area oil and gas properties.

 On February 14, 2023, the Company's name changed to Natural Resources Holdings, Inc. and the Company trading symbol changed to "NRHI" effective March 21, 2023.

 We are currently focusing on mining business.

 NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

 Basis of Presentation

 The financial statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission ("SEC"). These financial statements have been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles ("GAAP") of the United States.

 Use of Estimates

 The preparation of financial statements in conformity with accounting principles generally accepted in the United States 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 the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.

 Fair Value of Financial Instruments

 ASC 820 "Fair Value Measurements and Disclosures" establishes a three-tier fair value hierarchy, which prioritizes the inputs in measuring fair value. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market.

 These tiers include:

 Level 1: defined as observable inputs such as quoted prices in active markets;
 Level 2: defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and
 Level 3: defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions.

 The carrying value of accounts payable and accrued liabilities, accrued interest, current portion of long-term debt, other party loan and loan from director approximates its fair value due to their short-term maturity.

 Convertible Financial Instruments

 The Company bifurcates conversion options from their host instruments and accounts for them as free-standing derivative financial instruments if certain criteria are met. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not remeasured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur, and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. An exception to this rule is when the host instrument is deemed to be conventional, as that term is described under applicable U.S. GAAP.

 Mining Property

 Costs of lease, exploration, carrying and retaining unproven mineral properties are expensed as incurred. The Company expenses all mineral exploration costs as incurred as it is still in the exploration stage. If the Company identifies proven and probable reserves in its investigation of its properties and upon development of a plan for operating a mine, it would enter the development stage and capitalize future costs until production is established. When a property reaches the production stage, the related capitalized costs are amortized on a units-of-production basis over the proven and probable reserves following the commencement of production.

 Interest expense allocable to the cost of developing mining properties and to construct new facilities is capitalized until assets are ready for their intended use.

 To date, the Company has not established the commercial feasibility of any exploration prospects; therefore, all exploration costs are being expensed.

 ASC 930-805, "Extractive Activities-Mining: Business Combinations" states that mineral rights consist of the legal right to explore, extract, and retain at least a portion of the benefits from mineral deposits. Mining assets include mineral rights which are considered tangible assets under ASC 930-805. ASC 930-805 requires that mineral rights be recognized at fair value as of the acquisition date. As a result, the direct costs to acquire mineral rights are initially capitalized as tangible assets. Mineral rights include costs associated with acquiring patented and unpatented mining claims.

 ASC 930-805 provides that in measuring the fair value of mineral assets, an acquirer should take into account both:

 (a)

 The value beyond proven and probable reserves ("VBPP") to the extent that a market participant would include VBPP in determining the fair value of the assets.

 (b)

 The effects of anticipated fluctuations in the future market price of minerals in a manner that is consistent with the expectations of market participants.

 The Company assesses the carrying costs of the capitalized mineral properties for impairment under ASC 360-10, "Impairment of long-lived assets", and evaluates its carrying value under ASC 930-360, "Extractive Activities - Mining", annually. An impairment is recognized when the sum of the expected undiscounted future cash flows is less than the carrying amount of the mineral properties. Impairment losses, if any, are measured as the excess of the carrying amount of the mineral properties over its estimated fair value.

 Based on the Company's evaluation, no impairment has been recorded on the mineral properties for the period ended January 31, 2024.

 On January 8, 2023, the Company incurred mining exploration expense of $ 8,500 for surveying services on Potter County, PA Utica Shale area oil and gas properties performed during January and February 2023.

 During the three months ended January 31, 2024, the Company purchased a mining claim (the Montreal Star Property) of $ 34,487 and a mining claim (Union Park 002) of $ 4,750. (Note 4)

 The mining property rights are amortized over estimated useful life of 20 years.

 Intangible Assets

 The Company accounts for intangible assets (including mining right) in accordance with ASC 350 "Intangibles-Goodwill and Other."

 ASC 350 requires that goodwill and other intangibles with indefinite lives be tested for impairment annually or on an interim basis if events or circumstances indicate that the fair value of an asset has decreased below its carrying value. In addition, ASC 350 requires that goodwill be tested for impairment at the reporting unit level (operating segment or one level below an operating segment) on an annual basis and between annual tests when circumstances indicate that the recoverability of the carrying amount of goodwill may be in doubt. Application of the goodwill impairment test requires judgment, including the identification of reporting units, assigning assets and liabilities to reporting units, assigning goodwill to reporting units, and determining the fair value. Significant judgments required to estimate the fair value of reporting units include estimating future cash flows, determining appropriate discount rates and other assumptions. Changes in these estimates and assumptions or the occurrence of one or more confirming events in future periods could cause the actual results or outcomes to materially differ from such estimates and could also affect the determination of fair value and/or goodwill impairment at future reporting dates.

 The cost of intangible assets with determinable useful lives is amortized to reflect the pattern of economic benefits consumed, either on a straight-line or accelerated basis over the estimated periods benefited. Patents, technology and other intangibles with contractual terms are generally amortized over their respective legal or contractual lives. When certain events or changes in operating conditions occur, an impairment assessment is performed and lives of intangible assets with determinable lives may be adjusted.

 Revenue Recognition

 The Company recognized revenue from the sales of mineral products produced from mining operations in accordance with ASC 606,"Revenue Recognition" following the five steps procedure:

 Step 1: The contract has been signed by both parties or when the invoice has been generated and provided to the customer
 Step 2: The performance obligations are stated or implied in the contract or invoice
 Step 3: The transaction price has been identified in the contract or invoice
 Step 4: The Company has allocated the transaction price to the performance obligations pursuant to the contract or invoice
 Step 5: The Company satisfied the performance obligations when the mineral products delivered to the purchaser

 The Company recognized revenue from the royalty revenue in accordance with ASC 606,"Revenue Recognition" following the five steps procedure:

 Step 1: The contract has been signed by both parties for royalty fees
 Step 2: The performance obligations are stated or implied in the contract
 Step 3: The transaction price has been identified in the contract
 Step 4: The Company has allocated the transaction price to the performance obligations pursuant to the contract
 Step 5: The Company has satisfied the performance obligations at the same period as the sales that generate the royalty payment.

 Inherent in the fair value calculation of an ARO are numerous assumptions and judgments including the ultimate settlement amounts, inflation factors, credit adjusted discount rates, timing of settlement, and changes in the legal, regulatory, environmental and political environments. To the extent future revisions to these assumptions impact the fair value of the existing ARO liability, a corresponding adjustment is made to the mining property balance. Settlements greater than or less than amounts accrued as ARO are recorded as a gain or loss upon settlement.

 Income Tax

 Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance on deferred tax assets is established when management considers it is more likely than not that some portion or all of the deferred tax assets will not be realized.

 Tax benefits from an uncertain tax position are only recognized if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than fifty percent likelihood of being realized upon ultimate resolution. Interest and penalties related to unrecognized tax benefits are recorded as incurred as a component of income tax expense. The Company has not recognized any tax benefits from uncertain tax positions for any of the reporting periods presented.

 The Company has not filed income tax returns from year ended April 30, 2016 through April 30, 2020. $ 25,000 annual late tax filing interest and penalty was accrued for an aggregate amount of $ 125,000.

 Related Party Balances and Transactions

 The Company follows FASB ASC 850, "Related Party Disclosures," for the identification of related parties and disclosure of related party transaction. (Note 5)

 Basic and Diluted Income (Loss) Per Share

 The Company computes income (loss) per share in accordance with FASB ASC 260, "Earnings per Share" which requires presentation of both basic and diluted earnings per share on the face of the statement of operations. Basic loss per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive.

 As of April 30, 2024 and April 30, 2023, convertible notes were dilutive instruments and were not included in the calculation of diluted loss per share as their effect would be antidilutive:

 2024

 2023

 (Shares)

 (Shares)

 Convertible note payable

 373,049

 643,674

 As of April 30, 2024 and April 30, 2023, the total convertible shares from convertible notes totaling $ 124,859 and $ 216,153 issued to an unaffiliated party from February 4, 2022 through April 30, 2024 with conversion rate of $ 0.35 per shares was 373,049 shares and 643,674 shares. (Note 6)

 Recent accounting pronouncements

 In June 2016, the FASB issued Accounting Standards Update No. 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which introduced the expected credit losses methodology for the measurement of credit losses on financial assets measured at amortized cost basis, replacing the previous incurred loss methodology. In November 2019, the FASB issued ASU 2019-10 highlighted the adoption timeline. For smaller reporting entities, Topic 326 is effective for annual periods beginning after December 15, 2022, including interim periods within those fiscal years, of which is effective for the Company on April 1, 2023. The adoption of this standard did not have a material impact on the Company's financial statements.

 Other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company's present or future financial statements.

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

 NOTE 3 - GOING CONCERN

 The Company's financial statements have been prepared assuming that it will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business.

 As reflected in the financial statements, the Company had an accumulated deficit of $ 2,462,482. For the year ended April 30, 2024, the Company suffered from a net loss of $ 2,047,358 and working capital deficit of $ 167,597.

 The Company is attempting to commence operations and generate sufficient revenue; however, the Company's cash position may not be sufficient to support the Company's daily operations. Management intends to raise additional funds by way of a private or public offering. While the Company believes in the viability of its strategy to commence operations and generate sufficient revenue and in its ability to raise additional funds, there can be no assurances to that effect. The ability of the Company to continue as a going concern is dependent upon the Company's ability to further implement its business plan and generate sufficient revenue and its ability to raise additional funds by way of a public or private offering.

 The financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

 NOTE 4 – MINING PROPERTY RIGHTS

 During the three months ended January 31, 2024, the Company purchased a mining claim (the Montreal Star Property) of $ 34,487 and a mining claim (Union Park 002) of $ 4,750.

 Mining Property Right

 $
 39,237

 Less: Amortization

 ( 490
)

 Less: Impairment

 -

 Carrying Amount

 $
 38,747

 The Company has acquired the mining property rights on the two mining properties which consist of the legal right to explore, extract and also expect to retain at least a portion of the benefits from mineral deposits. The plan is to start drilling tests and the mining operations will commence once it is viable to do so. Currently, the Company is in the process of engaging an exploration company to handle the project. The surveying and exploration proposals consist of drilling vertical holes into the ground to identify the best locations to mine. There are proposals to drill from 6 to 50 holes, and the Company is still evaluating the proposals to find the best plan. The Company estimates the exploration stage will start between May to October 2024 and development stage will start before October 2024 upon successful conclusion of exploration stage.

 The mining property rights are amortized over estimated useful life of 20 years. During the year ended April 30, 2024, the amortization was $490. As of April 30, 2024, Mining Property Rights were $38,747, net of accumulated amortization of $490.

 NOTE 5 - RELATED PARTY TRANSACTIONS

 On July 1, 2021, the Company issued a promissory note of $ 153,913 to the Company's director for previous operating expenses of $ 28,913 and acquisition of mining interest of $ 125,000 which were paid by the director on the Company's behalf as of April 30, 2021. The note is unsecured with annual interest rate of 2 % and has a mature date of December 31, 2022.

 In December 2020, the Company acquired several gold mining claims in Canada. The Company planned for exploration on the properties. Due to Covid and economic downturn, the Company was unable to proceed with the mining property exploration. Upon the expiration of the two years term of the property mining rights, the Company decided not to extend beyond the original term of the mining rights and was fully impaired during year ended April 30, 2022.

 On July 31, 2021, the Company issued a promissory note of $ 2,822 for the amount the related party paid to the vendors on behalf of the Company during the three months ended July 31, 2021. The note is unsecured with annual interest rate of 2 % and has a mature date of December 31, 2022.

 On October 31, 2021, the Company issued a promissory note of $ 11,450 for the amount the related party paid to the vendors on behalf of the Company during the three months ended October 31, 2021. The note is unsecured with annual interest rate of 2 % and has a mature date of December 31, 2022.

 On January 31, 2022, the Company issued a promissory note of $ 7,021 for the amount the related party paid to the vendors on behalf of the Company during the three months ended January 31, 2022. The note is unsecured with annual interest rate of 2 % and has a mature date of December 31, 2022.

 On February 4, 2022, the Company's director sold the promissory notes with aggregate principal of $ 175,206 and accrued interest of $ 1,956 to an unaffiliated party. (Note 5)

 On June 7, 2023, the Company issued 5,000,000 shares of common stock to the Director of the Company valued at $ 2,000,000 as management salaries for the period from September 29, 2020 to September 28, 2022. (Note 8)

 NOTE 6 – CONVERTIBLE NOTE PAYABLE

 As of April 30, 2024 and April 30, 2023, the convertible note payable was shown as follows:

 Expiry Date

 2024

 2023

 Convertible Note - February 2022

 $

 $
 175,206

 Convertible Note - April 2022

 2,500

 2,500

 Convertible Note - July 2022

 7,600

 7,600

 Convertible Note - October 2022

 11,725

 11,725

 Convertible Note - January 2023

 12,500

 12,500

 Convertible Note - April 2023

 15,755

 15,755

 Convertible Note - July 2023

 14,394

 -

 Convertible Note - October 2023

 13,550

 -

 Convertible Note - January 2024

 48,437

 -

 Convertible Note - April 2024

 3,900

 -

 130,567

 225,286

 Less debt discount

 ( 5,708
)

 ( 9,133
)

 $
 124,859

 $
 216,153

 On February 11, 2022, the Company entered into an agreement with the unaffiliated note holder of the promissory note of $ 175,206 sold to him on February 4, 2022 for the amendment of the promissory note to convertible note which bears annual interest rate of 2 %, has a maturity date of December 31, 2025 and is convertible at $ 0.35 per share for the Company common stock. With the adoption of ASU2020-06, the Company did not record beneficial conversion feature ("BCF") on the convertible note. The Company assessed the note amendment for a debt extinguishment or modification in accordance with ASC 470-50. Although the change in fair value of the note from the note amendment was calculated at 3% which fell below 10% of the carrying value of the original convertible note, the additional of a note conversion feature indicates the note amendment is regarded as a note extinguishment. On February 11, 2022, gain on note extinguishment of $ 13,344 and note discount of $ 13,344 was recognized. On September 13, 2023, the Company issued 500,000 shares of common stock for the conversion of principal amount of $ 175,000. (Note 8) As of January 31, 2024, the convertible note payable was $ 206.

 On April 30, 2022, the Company issued a convertible note of $ 2,500 for the amount the unaffiliated party paid to the vendors on behalf of the Company during the three months ended April 30, 2022. The note bears annual interest rate of 2 %, has a maturity date of December 31, 2025 and is convertible at $ 0.35 per share for the Company common stock.

 On July 31, 2022, the Company issued a convertible note of $ 7,600 for the amount the unaffiliated party paid to the vendors on behalf of the Company during the three months ended July 31, 2022. The note bears annual interest rate of 2 %, has a maturity date of December 31, 2025 and is convertible at $ 0.35 per share for the Company common stock.

 On October 31, 2022, the Company issued a convertible note of $ 11,725 for the amount the unaffiliated party paid to the vendors on behalf of the Company during the three months ended October 31, 2022. The note bears annual interest rate of 2 %, has a maturity date of December 31, 2025 and is convertible at $ 0.35 per share for the Company common stock.

 On January 31, 2023, the Company issued a convertible note of $ 12,500 for the amount the unaffiliated party paid to the vendors on behalf of the Company during the three months ended January 31, 2023. The note bears annual interest rate of 2 %, has a maturity date of December 31, 2025 and is convertible at $ 0.35 per share for the Company common stock.

 On April 30, 2023, the Company issued a convertible note of $ 15,755 for the amount the unaffiliated party paid to the vendors on behalf of the Company during the three months ended April 30, 2023. The note bears annual interest rate of 2 %, has a maturity date of December 31, 2025 and is convertible at $ 0.35 per share for the Company common stock.

 On July 31, 2023, the Company issued a convertible note of $ 14,394 for the amount the unaffiliated party paid to the vendors on behalf of the Company during the three months ended July 31 2023. The note bears annual interest rate of 2 %, has a maturity date of December 31, 2025 and is convertible at $ 0.35 per share for the Company common stock.

 On October 31, 2023, the Company issued a convertible note of $ 13,550 for the amount the unaffiliated party paid to the vendors on behalf of the Company during the three months ended October 31, 2023. The note bears annual interest rate of 2 %, has a maturity date of December 31, 2025 and is convertible at $ 0.35 per share for the Company common stock.

 On January 31, 2024, the Company issued a convertible note of $ 48,437 for the amount the unaffiliated party paid to the vendors on behalf of the Company during the three months ended January 31, 2024. The note bears annual interest rate of 2 %, has a maturity date of December 31, 2025 and is convertible at $ 0.35 per share for the Company common stock.

 On April 30, 2024, the Company issued a convertible note of $ 3,900 for the amount the unaffiliated party paid to the vendors on behalf of the Company during the three months ended April 30, 2024. The note bears annual interest rate of 2 %, has a maturity date of December 31, 2025 and is convertible at $ 0.35 per share for the Company common stock.

 During the year ended April 30, 2024 and 2023, interest expense of $ 2,943 and $ 3,898 was incurred, respectively. As of April 30, 2024, accrued interest was $ 9,625 and $ 6,682, respectively.

 During the year ended April 30, 2024 and 2023, amortization on note discount of $ 3,425 and $ 3,416 was incurred, respectively.

 As of April 30, 2024 and April 30, 2023, the convertible notes payable, net of note discount of $ 5,708 and $ 9,133, was $ 124,859 and $ 216,153, respectively.

 NOTE 7 - LOAN PAYABLE

 The Company has outstanding long-term loan payable of $ 6,973 and $ 6,973 as of April 30, 2024 and April 30, 2023, respectively. The loan payable is unsecured with annual interest rate of 6 % and had an original maturity date of April 20, 2020. The maturity date is extended through April 20, 2025.

 Interest expense was $ 422 and $ 422 for the year ended April 30, 2024 and 2023, respectively.

 As of April 30, 2024 and April 30, 2023, accrued interest was $ 2,545 and $ 2,123 respectively.

 NOTE 8 - STOCKHOLDER'S EQUITY

 The Company has 75,000,000, $ 0.001 par value shares of common stock authorized.

 On October 18, 2022, the sole director of the Company approved a reverse stock split of our issued and outstanding shares of common stock on a basis of up to twenty (20) old shares for one (1) new share of common stock. The reverse stock split was approved by FINRA for approval on February 21, 2023. The financial statements retroactively reflect the reverse stock split.

 On June 7, 2023, the Company issued 5,000,000 shares of common stock to the Director of the Company valued at $ 2,000,000 as management salary for the period from September 29, 2020 to September 28, 2022. (Note 5)

 On September 13, 2023, the Company issued 500,000 shares of common stock for the conversion of convertible debts of $ 175,000. (Note 6)

 As of April 30, 2024 and April 30, 2023, the Company had 5,709,891 shares and 209,891 shares issued and outstanding, respectively.

 NOTE 9 – INCOME TAX

 The Company provides for income taxes under ASC 740, " Income Taxes." Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax basis of assets and liabilities and the tax rates in effect when these differences are expected to reverse. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations.

 The components of the Company's deferred tax asset and reconciliation of income taxes computed at the statutory rate to the income tax amount recorded as of April 30, 2024 and 2023, are as follows:

 2024

 2023

 Net operating loss carryforward

 $
 ( 384,275
)

 $
 ( 336,917
)

 Statutory tax rate

 %

 %

 Deferred tax asset

 ( 80,698
)

 ( 70,753
)

 Less: Valuation allowance

 80,698

 70,753

 Net deferred asset

 $
 -

 $
 -

 As of April 30, 2024, the Company had approximately $ 384,000 in net operating losses ("NOLs") that may be available to offset future taxable income, which begin to expire between 2036 and 2039. NOLs generated in tax years prior to April 30, 2018, can be carryforward for twenty years, whereas NOLs generated after April 30, 2018 can be carryforward indefinitely. In accordance with Section 382 of the U.S. Internal Revenue Code, the usage of the Company's net operating loss carry forwards is subject to annual limitations following greater than 50% ownership changes. The Company has not filed income tax returns from year ended April 30, 2016 through April 30, 2020. $ 25,000 annual late tax filing interest and penalty was accrued for an aggregate amount of $ 125,000.

 NOTE 10 – SUBSEQUENT EVENTS

 In accordance with ASC 855, "Subsequent Events," the Company has analyzed its operations subsequent to April 30, 2024 to the date these financial statements were issued and has determined that it does not have any material subsequent events to disclose in these financial statements.

 Item 9. Changes In and Disagreements with Accountants on Accounting and Financial Disclosure

 None.

 Item 9A(T). Controls and Procedures

 Management's Report on Disclosure Controls and Procedures

 Management is responsible for establishing and maintaining adequate internal control over financial reporting (as defined in Exchange Act Rule 13a-15(f)). The Company's internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with accounting principles generally accepted in the United States of America. Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate. Under the supervision and with the participation of management, including the Chief Executive Officer and Chief Financial Officer, the Company conducted an evaluation of the effectiveness of the Company's internal control over financial reporting as of April 30, 2024 using the criteria established in " Internal Control - Integrated Framework " issued by the Committee of Sponsoring Organizations of the Treadway Commission ("COSO").

 A material weakness is a deficiency, or 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. In its assessment of the effectiveness of internal control over financial reporting as of April 30, 2024, the Company determined that there were control deficiencies that constituted material weaknesses, as described below.

 1.

 We do not have an Audit Committee – While not being legally obligated to have an audit committee, it is the management's view that such a committee, including a financial expert member, is an utmost important entity level control over the Company's financial statement. Currently the Board of Directors acts in the capacity of the Audit Committee, and does not include a member that is considered to be independent of management to provide the necessary oversight over management's activities.

 2.

 We did not maintain appropriate cash controls – As of April 30, 2024, the Company has not maintained sufficient internal controls over financial reporting for the cash process, including failure to segregate cash handling and accounting functions, and did not require dual signature on the Company's bank accounts. Alternatively, the effects of poor cash controls were mitigated by the fact that the Company had limited transactions in their bank accounts.

 3.

 We did not implement appropriate information technology controls – As at April 30, 2024, the Company retains copies of all financial data and material agreements; however, there is no formal procedure or evidence of normal backup of the Company's data or off-site storage of data in the event of theft, misplacement, or loss due to unmitigated factors.

 Accordingly, the Company concluded that these control deficiencies resulted in a reasonable possibility that a material misstatement of the annual or interim financial statements will not be prevented or detected on a timely basis by the company's internal controls.

 As a result of the material weaknesses described above, management has concluded that the Company did not maintain effective internal control over financial reporting as of April 30, 2024 based on criteria established in Internal Control—Integrated Framework issued by COSO.

 Changes in Internal Control over Financial Reporting

 There has been no change in our internal control over financial reporting identified in connection with our evaluation we conducted of the effectiveness of our internal control over financial reporting as of April 30, 2024, that occurred during our fourth fiscal quarter that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

 This annual report does not include an attestation report of the Company's registered public accounting firm regarding internal control over financial reporting. Management's report was not subject to attestation by the Company's registered public accounting firm pursuant to temporary rules of the SEC that permit the Company to provide only management's report in this annual report.

 Item 10. Directors, Executive Officers, Promoters and Control Persons of the Company

 DIRECTORS AND EXECUTIVE OFFICERS

 The name, address and position of our present officers and directors are set forth below:

 Name and Address of Executive Officer and/or Director

 Age

 Position

 Lian Yao Bin

 Director, President, Chief Financial Officer, Chief Operating Officer, Secretary, Treasurer

 569 South Xizang Road, Shanghai, China 200010

 Biographical Information and Background of officer and director

 Lian Yao Bin was appointed as a director of our Company to replace Andrejs Bekess, our former director on September 29, 2020. Mr. Lian received a Bachelor in Business Administration from the Shanghai University of International Business and Economics in 1994. He has significant experience in marketing and sales management, having held varying management positions in Shanghai Yongqiao Plastics, Feizhou Electric Power Equipment and Lijiu Machinery Manufacturing Limited amongst others in the last 2 decades.

 AUDIT COMMITTEE

 We do not have an audit committee financial expert. We do not have an audit committee financial expert because we believe the cost related to retaining a financial expert at this time is prohibitive. Further, because we have no operations, at the present time, we believe the services of a financial expert are not warranted.

 SIGNIFICANT EMPLOYEES

 We have no employees other than our treasurer and a sole director, Lian Yao Bin; he currently devotes approximately twenty hours per week to company matters. We intend to hire employees on an as needed basis.

 Item 11. Executive Compensation

 The following tables set forth certain information about compensation paid, earned or accrued for services by our President, and Secretary and all other executive officers (collectively, the "Named Executive Officers") for the year ended April 30, 2024 and April 30, 2023.

 Name and
 Principal Position

 Year

 Salary
 (US$)

 Bonus
 (US$)

 Stock
 Awards
 (US$)

 Option
 Awards
 (US$)

 Non-Equity Incentive Plan Compensation (US$)

 Nonqualified Deferred Compensation Earnings (US$)

 All
 Other Compensation (US$)

 Total
 (US$)

 Lian Yao Bin(1)

 2024

 President

 2023

 (1)

 On June 7, 2023, the Company issued 5,000,000 shares of common stock to the Director of the Company valued at $2,000,000 as management salaries for the period from September 29, 2020 to September 28, 2022.

 SUMMARY COMPENSATION TABLE

 There are no current employment agreements between the company and its sole officer. The compensation discussed herein addresses all compensation awarded to, earned by, or paid to our named executive officer. There are no other stock option plans, retirement, pension, or profit sharing plans for the benefit of our officers and directors other than as described herein.

 CHANGE OF CONTROL

 As of April 30, 2024, we had no pension plans or compensatory plans or other arrangements that provide compensation in the event of a termination of employment or a change in our control.

 Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters

 The following table sets forth certain information concerning the number of shares of our common stock owned beneficially as of July 11, 2024 by: (i) each person (including any group) known to us to own more than five percent (5%) of any class of our voting securities, (ii) members of our Board of Directors, and or (iii) our executive officers. Unless otherwise indicated, the stockholder listed possesses sole voting and investment power with respect to the shares shown.

 Name and Address of
 Beneficial Owner

 Amount and Nature of
 Beneficial Ownership

 Percentage
 of Class (1)

 Lian Yao Bin
 Dajiang kancun 17 dui 10hao,
 Yuanyan cunweihui, Lingshan,
 Guangxi, China

 5,000,000 Shares of Common Stock

 87.57

 %

 Principal Stockholders
 Skycrest Holdings Limited
 Suite 1, 2 nd Floor Sound & Vision House, Francis
 Rachel Str., Mahe, Victora, Seychelles

 150,000 Shares of Common Stock

 2.63

 %

 Directors and Executive Officers as a Group

 5,150,000 Shares of Common Stock

 90.20

 %

 _________________
 (1)

 Under Rule 13d-3, a beneficial owner of a security includes any person who, directly or indirectly, through any contract, arrangement, understanding, relationship, or otherwise has or shares: (i) voting power, which includes the power to vote, or to direct the voting of shares; and (ii) investment power, which includes the power to dispose or direct the disposition of shares. Certain shares may be deemed to be beneficially owned by more than one person (if, for example, persons share the power to vote or the power to dispose of the shares). In addition, shares are deemed to be beneficially owned by a person if the person has the right to acquire the shares (for example, upon exercise of an option) within 60 days of the date as of which the information is provided. In computing the percentage ownership of any person, the amount of shares outstanding is deemed to include the amount of shares beneficially owned by such person (and only such person) by reason of these acquisition rights. As a result, the percentage of outstanding shares of any person as shown in this table does not necessarily reflect the person's actual ownership or voting power with respect to the number of shares of common stock actually outstanding on July 11, 2024. As of July 11, 2024, there were 5,709,891 shares of our company's common stock issued and outstanding.

 Item 13. Certain Relationships and Related Transactions

 No director, executive officer, shareholder holding at least 5% of shares of our common stock, or any family member thereof, had any material interest, direct or indirect, in any transaction, or proposed transaction since the year ended April 30, 2024, in which the amount involved in the transaction exceeded or exceeds the lesser of $120,000 or one percent of the average of our total assets at the year-end for the last three completed fiscal years.

 Item 14. Principal Accountant Fees and Services

 We incurred approximately $12,600 for the year ended April 30, 2024 and $21,000 for the year ended April 30, 2023 in fees to our principal independent accountants for professional services rendered in connection with the audit of our financial statements and for the reviews of our financial statements.

 Item 15. Exhibits

 The following exhibits are filed as part of this Annual Report.

 Exhibits:

 31.1

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

 32.1

 Certification of Chief Executive Officer and Chief Financial Officer Under Section 1350 as Adopted Pursuant Section 906 of the Sarbanes-Oxley Act

 SIGNATURES

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

 Dated: July 17, 2024

 By:

 /s/ Lian Yao Bin

 Lian Yao Bin,
 President and Chief Executive Officer and
 Chief Financial Officer