DeltaSoft Corp. 10-Q

 false 2025 FY 0002020919

 2024-09-30

 2025-09-11

 2023-04-01

 2024-01-05

 2024-01-04

 2024-01-04

 2024-01-04

 2024-01-04

 2024-01-05

 2024-01-05

 2024-01-05

 2024-09-01
 2024-09-30

 2025-04-01
 2026-03-31

 2026-04-01
 2027-03-31

 2027-04-01
 2028-03-31

 2025-02-01
 2025-02-28

 2025-03-01

 2025-04-01
 2026-03-31

 2026-04-01
 2027-03-31

 2027-04-01
 2028-03-31

 NONE:MobileApplicationDevelopmentMember

 NONE:MobileApplicationDevelopmentMember

 2025-04-01
 2026-03-31

 NONE:MobileApplicationDevelopmentMember

 2026-04-01
 2027-03-31

 NONE:MobileApplicationDevelopmentMember

 2027-04-01
 2028-03-31

 NONE:PresidentIncorporatorMember

 2024-03-29
 2024-03-30

 2024-10-01
 2024-10-31

 2024-11-01
 2024-11-30

 2024-12-01
 2024-12-31

 2025-01-01
 2025-01-31

 2025-02-01
 2025-02-28

 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 1933

 For the fiscal year ended March 31, 2025

 or

 TRANSITION REPORT PURSUANT
TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1933

 For the transition period from __________ to __________

 Commission file number 333-280519

 DeltaSoft Corp.

 (Exact name of registrant as specified in its charter)

 Wyoming

 32-0761940

 (State or Other Jurisdiction of

 (IRS Employer

 Incorporation or Organization)

 Identification Number)

 91 Portland Road

 London W11 4LN

 United Kingdom

 + 44 - 74 - 4195-7262

 deltasoftcorp@protonmail.com

 (Address, including zip code, and telephone number,

 including area code, of registrant's principal
executive offices)

 Wyoming Registered Agent

 1621 Central Ave

 Cheyenne, WY 82001

 +1-307-637-5151

 (Name, address, including zip code, and telephone
number,

 including area code, of agent for service)

 Securities registered under Section 12(b) of the Exchange Act:

 Title of each class

 Trading Symbol(s)

 Name of each exchange on which registered

 N/A

 N/A

 N/A

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

 None

 Indicate by check mark if the registrant is a
well-known seasoned issuer, as defined in Rule 405 of the Securities Act.

 Indicate by check mark if the registrant is not
required to file reports pursuant to Section 13 or Section 15(d) of the Exchange Act.

 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.

 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).

 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

 Smaller reporting company

 Non-accelerated filer

 Emerging growth company

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

 Indicate by check mark whether the registrant
has filed a report on and attestation to its management's assessment of the effectiveness of its internal control over financial
reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or
issued its audit report. Yes No

 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).

 As of September 30, 2024, the number of shares
held by non-affiliates was approximately 0 shares. The aggregate market value of the voting and non-voting common equity held by non-affiliates
computed by reference to the price as of September 30, 2024, (the second quarter end date) was $ 0.

 Indicate the number of shares outstanding of each
of the issuer's classes of common stock, as of the most practicable date:

 Class

 Outstanding as of September 11, 2025

 Common Stock: $0.001

 5,317,706

 Page

 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.

 [Reserved]

 Item 7.

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

 Item 7A.

 Quantitative and Qualitative Disclosures About Market Risk.

 Item 8.

 Financial Statements and 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 9C.

 Disclosure Regarding Foreign Jurisdictions that Prevent Inspections.

 Item 10.

 Directors, Executive Officers and Corporate Governance.

 Item 11.

 Executive Compensation.

 Item 12.

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

 Item 13.

 Certain Relationships and Related Transactions, and Director Independence.

 Item 14.

 Principal Accountant Fees and Services.

 Item 15.

 Exhibits and Financial Statement Schedules.

 Item 16.

 Form 10–K Summary.

 SIGNATURES

 i

 Item 1. Business.

 DESCRIPTION OF BUSINESS

 We are a development-stage company currently operating
in the software and online industries. We have created a comprehensive, all-in-one platform for seamless project planning and performance
management, available at  Our promotional website is  We have also developed and launched
a mobile application, currently available for Android users. Additionally, we have a dedicated website promoting this mobile application.
Here are the current benefits users can experience:

 Planning: Quickly create detailed project
descriptions using smart forms or AI.

 Tasks: Break projects into subprojects and tasks
with ease, using forms or AI assistance.

 Performers: Find and assign freelancers by creating
ads manually or with AI-generated role suggestions.

 Management: Use tools like WBS, roadmaps, weekly
planning, and product hubs for effective tracking and control.

 In summary, the DeltaSoft program facilitates
the quick and convenient creation and execution of projects, products, or any other complex tasks, guiding the user through all stages
of execution. The integrated AI functionality significantly saves time, speeding up and simplifying each stage, ultimately leading to
maximum efficiency and speed of project execution.

 We are currently running a marketing campaign
to promote our website platform. Additionally, we are marketing our mobile application. We've also created supplementary websites to explain
our services and attract potential customers. Our platform is fully operational, and we are continuously working to improve and maintain
it.

 Application Structure – User View

 The app has 5 main sections to simplify project management:

 Overview:
A quick snapshot of all projects' status at a glance.

 Projects:
View and manage each project, including teams, progress, and tasks.

 Tasks:
See all tasks across projects, organized by timeframe (today, tomorrow, week).

 People:
Track who's assigned to what across teams and projects.

 Reporting:
Visual dashboards to monitor progress and workload distribution.

 Revenue

 Our revenue strategy centers on the markup on
freelancer fees. This approach means we'll charge our clients a premium over the rates we pay to freelancers for their services.

 Profit Margin: By adopting this model, we aim
to derive a direct profit from the transactions facilitated on our soon-to-launch platform. The discrepancy between the charges to clients
and payments to freelancers will constitute our profit margin, potentially becoming a significant revenue stream. We anticipate that clients
will value the simplicity and transparency of handling payments through our platform, being prepared to pay extra for the convenience
and reliability it offers.

 Competition and Marketing

 Our competitors would be other platforms that
facilitate freelance work across various sectors, including but not limited to technology, design, writing, marketing, and consulting
services. Some of the well-known competitors in this space include:

 1.

 Upwork - A global freelancing platform where businesses and independent professionals connect and collaborate remotely.

 2.

 Fiverr - An online marketplace for freelance services, offering a platform for freelancers to offer services to customers worldwide.

 3.

 Freelancer.com - One of the largest freelancing and crowdsourcing marketplaces by number of users and projects.

 4.

 Toptal - A network of freelance software engineers, designers, and finance experts, focusing on connecting top-tier freelancers with corporate clients.

 5.

 Guru - A platform that provides freelancers the opportunity to find various jobs and projects in multiple disciplines.

 6.

 PeoplePerHour - This platform enables clients to find freelance workers for specific projects, with a wide range of skill sets available.

 To market our platform that connects freelancers
with clients and earns revenue through markup on freelancer fees, we will implement a comprehensive strategy:

 Referral
Program: Our referral system will reward users for inviting others to the platform, helping us grow organically through trusted networks.

 Strategic
Partnerships: We will explore collaborations with project management consultants and freelance hubs to increase visibility and provide
added value to users.

 Targeted
PPC Campaigns: We will invest in Google Ads and other paid channels to attract high-intent users searching for project planning solutions.

 Community
Engagement: We will actively participate in relevant forums and plan to host webinars and live demos to showcase platform features.

 Media
Outreach: We are preparing to pitch feature stories to tech blogs and startup media to boost brand recognition.

 Our current users benefit from:

 Intuitive
planning tools with AI support

 Centralized
task management across projects

 Streamlined
freelancer hiring and team collaboration

 Real-time
progress tracking and visual reporting dashboards

 Employees; Identification of Certain Significant
Employees.

 We have no employees other than our sole
officer and director, Andrey Novokhatski, who currently devotes approximately twenty hours per week to company matters.

 Government Regulation

 We are subject to compliance with laws, governmental
regulations, administrative determinations, court decisions and similar constraints.

 The company upon implementing its business plan
expects to be in compliance with U.S. federal laws, including the U.S. Privacy Act of 1974, Health Insurance Portability and Accountability
Act of 1996, Children's Online Privacy Protection Act of 1998 (COPPA), 1999 Gramm-Leach Bliley Act that protects the rights and data of
U.S. consumers, patients, minors and others.

 The Nevada state laws (Nevada Revised Statutes
– NRS)

 CHAPTER 603A - SECURITY AND PRIVACY OF PERSONAL
INFORMATION

 SECURITY OF INFORMATION MAINTAINED BY DATA COLLECTORS
AND OTHER BUSINESSES

 State of Nevada Online Privacy Policy - Effective
Date 11/25/02 | 3.03 B.

 Law of Georgia in cybersecurity 6391-Ic

 Law of Georgia in security and privacy of personal
information 5669-PC

 We will also be subject to common business and
tax rules and regulations pertaining to the normal business operations.

 DESCRIPTION OF PROPERTY

 Our business office is located at 91 Portland
Road, London W11 4LN, United Kingdom. This address was provided by sole officer and president, Mr. Andrey Novokhatski. Our telephone number
is +44 20 3575 1093

 Item 1A. Risk Factors.

 Not applicable to smaller reporting
companies.

 Item 1B. Unresolved Staff Comments.

 Not applicable to smaller reporting companies.

 Item 1C. Cybersecurity.

 The Company has implemented processes designed to identify, assess, and manage material risks from cybersecurity threats. These include system monitoring, vulnerability assessments, employee training, and incident response planning. The Company currently relies on third-party hosting and software providers for its core platform operations, email communications, and data storage, and these vendors maintain their own cybersecurity programs, including network protection, access controls, and incident response procedures.

 Our Board of Directors oversees cybersecurity risk as part of its overall risk management responsibilities, and management provides periodic updates on cybersecurity matters. The Company has adopted an incident response plan to ensure timely detection, containment, and remediation of potential threats.

 During the fiscal year ended March 31, 2025, the Company did not experience any material cybersecurity incidents.

 Item 2. Properties.

 We do not own any real estate or other properties.

 Item 3. Legal Proceedings.

 We are not currently a party to any legal proceedings, and we are not
aware of any pending or potential legal actions.

 Item 4. Mine Safety Disclosures.

 Not applicable.

 Item 5. Market for Registrant's Common
Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities.

 MARKET INFORMATION

 Our common stock is not currently traded on any
exchange. We cannot assure that any market for the shares will develop or be sustained.

 HOLDERS

 As of September
11, 2025, the Company had 5,317,706 shares of our common stock issued and outstanding held by our shareholders.

 DIVIDENDS

 No cash dividends were paid on our shares of common
stock during the year ended March 31, 2025 and the period from January 4, 2024 (inception) through March 31, 2024.

 SECURITIES AUTHORIZED UNDER EQUITY COMPENSATION
PLANS

 We have no equity compensation or stock option plans.

 RECENT SALES OF UNREGISTERED SECURITIES

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

 On March 30, 2024, the Company issued 3,500,000
shares of common stock to its President and Incorporator for consideration of $3,500 at par value $0.001 per share.

 In October 2024 the Company issued 115,212 shares
of common stock for cash proceeds of $2,304 at $0.02 per share.

 In November 2024 the Company issued 491,834 shares
of common stock for cash proceeds of $9,837 at $0.02 per share.

 In December 2024 the Company issued 261,898 shares
of common stock for cash proceeds of $5,238 at $0.02 per share.

 In January 2025 the Company issued 646,457 shares
of common stock for cash proceeds of $12,929 at $0.02 per share.

 In February 2025 the Company issued 302,305 shares
of common stock for cash proceeds of $6,046 at $0.02 per share.

 There were 5,317,706 and 3,500,000 shares of common
stock issued and outstanding as of March 31, 2025 and 2024, respectively.

 OTHER STOCKHOLDER MATTERS

 None.

 Item 6. [Reserved]

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

 RESULTS OF OPERATIONS

 For the year ended March 31, 2025 and for
the period from January 4, 2024 (inception) through March 31, 2024:

 During the year ended March 31, 2025 and for the
period from January 4, 2024 (inception) through March 31, 2024, the Company generated $46,431 and $0 of revenue, respectively. The cost
of goods sold for the year ended March 31, 2025 and for the period from January 4, 2024 (inception) through March 31, 2024, was $12,300
and $0, respectively. The increase in total revenue was due to an overall increase in sales volume.

 Total expenses for the year ended March 31, 2025
were $34,592 consisting of general and administrative expenses ($20,540) and professional fees ($14,052). Total expenses for the period
from January 4, 2024 (inception) through March 31, 2024, were $273 consisting of general and administrative expenses ($74) and professional
fees ($199). Expenses increased due to the Company's operational activities.

 For the year ended March 31, 2025 and for the
period from January 4, 2024 (inception) through March 31, 2024, the company recorded a net loss of $461 and $273, respectively.

 The other comprehensive income for the year ended
March 31, 2025 and for the period from January 4, 2024 (inception) through March 31, 2024, were $34 and $0, respectively.

 LIQUIDITY AND CAPITAL RESOURCES

 As of March 31, 2025
and 2024, the Company's total assets were $82,972 and $3,531, respectively. Total assets were comprised of $38,771 in cash ($3,531
as of March 31, 2024) and $44,201 in intangible assets ($0 as of March 31, 2024). As of March 31, 2025, our total liabilities were $43,818
($304 as of March 31, 2024) consisting of $32,687 in accounts payable ($0 as of March 31, 2024) and $11,131 in director loan ($304 as
of March 31, 2024).

 Cash Flows from Operating Activities

 For the year ended March 31, 2025 and for the
period from January 4, 2024 (inception) through March 31, 2024, net cash flows used in operating activities was $37,059 and $273, respectively.

 Cash Flows from Investing Activities

 For the year ended March 31, 2025 and for the
period from January 4, 2024 (inception) through March 31, 2024, net cash flows used in investing activities was $49,000 and $0, respectively.

 Cash Flows from Financing Activities

 For the year ended March 31, 2025 and for the
period from January 4, 2024 (inception) through March 31, 2024, net cash flows provided by financing activities was $47,181 and $3,804,
respectively.

 Recent Accounting Pronouncements

 The Company has reviewed all the recent accounting
pronouncements issued to date of the issuance of these financial statements, and does not believe any of these pronouncements will have
a material impact on the Company's financial reporting.

 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.

 Item 7A. Quantitative and Qualitative Disclosures about Market Risk.

 Not applicable to smaller reporting companies.

 Item 8. Financial Statements and Supplementary Data.

 The Company's financial statements for the year ended March 31, 2025
and for the period from January 4, 2024 (inception) through March 31, 2024, immediately follow.

 FINANCIAL STATEMENTS

 Page No.

 Report of Independent Registered Public Accounting Firm (ID: 6993)

 Report of Independent Registered Public Accounting Firm

 Balance Sheets as of March 31, 2025 and 2024

 Statements of Operations for the year ended March 31, 2025 and for the period from January 4, 2024 (inception) through March 31, 2024

 Statements
 of Stockholders' Equity (Deficit) or the year ended March 31, 2025 and for the period from January 4, 2024 (inception)
 through March 31, 2024

 Statements of Cash Flows for the year ended March 31, 2025 and for the period from January 4, 2024 (inception) through March 31, 2024

 Notes to the Audited Financial Statements

 Report of the Independent Registered Public
Accounting Firm

 To the shareholders and the board of directors
of

 Deltasoft Corp.

 Opinion on the Financial Statements

 We have audited the accompanying balance sheets
of Deltasoft Corp. as of March 31, 2025, and the related statements of operations, stockholders' equity, and cash flows for the
year ended March 31, 2025, 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 March 31, 2025, and the
results of its operations and its cash flows for the year ended March 31, 2025, in conformity with accounting principles generally accepted
in the United States of America.

 Going Concern

 The accompanying financial statements have been
prepared assuming the Company will continue as a going concern as disclosed in Note 2 to the financial statement, the Company incurred
a net loss of $461 and an accumulated deficit of $700 for the year ended March 31, 2025. The continuation of the Company
as a going concern is dependent upon continuing financial support from its stockholders and lenders. Management believes the existing
shareholders or external fund providers will provide the additional cash to meet the Company's obligations as they become due.

 These factors raise substantial doubt about the
Company ability to continue as a going concern. These financial statements do not include any adjustments that might result from the outcome
of the 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 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. Communication of critical audit matters does not alter in any way our opinion on the financial statements
taken as a whole and we are not, by communicating the critical audit matters, providing separate opinions on the critical audit matter
or on the accounts or disclosures to which they relate.

 Going Concern Uncertainty
 – See also Going Concern Uncertainty explanatory paragraph above:

 As described in Note
2 to the financial statements, the Company has operating losses. Furthermore, the company has not completed its efforts to establish a
stabilized source of revenue sufficient to cover operating costs over an extended period of time. The ability of the Company to continue
as a going concern is dependent upon generating profitable business operation and obtaining additional working capital funding from the
Management. These conditions raise substantial doubt about the Company's ability to continue as a going concern.

 The procedures performed to address the matter
included.

 (i)
 We inquired of executive officers, and key members of management, of the Company regarding factors that
would have an impact on the Company's ability to continue as a going concern,

 (ii)
 We evaluated management's plan for addressing the adverse effects of the conditions identified,
including assessing the reasonableness of forecasted information and underlying assumptions by comparing to actual results of prior periods
and actual results achieved to date, and utilizing our knowledge of the entity, its business and management in considering liquidity needs
and the Company's ability to generate sufficient cash flow,

 (iii)
 We assessed the possibility of raising additional debt or credit,

 (iv)
 We evaluated the completeness and accuracy of disclosures in the financial statements.

 /S/ Boladale Lawal

 Boladale Lawal & CO (PCAOB ID 6993)

 We have served as the Company's auditor
since 2025

 Lagos, Nigeria

 September 9, 2025

 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM

 To the Shareholders and the Board of Directors of

 DeltaSoft Corp.

 OPINION ON THE FINANCIAL STATEMENTS

 We have audited the accompanying consolidated
balance sheet of DeltaSoft Corp. (the "Company") as of March 31, 2024, and the related consolidated statements of operations
and comprehensive loss, stockholders' equity and cash flows for the period 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 March 31, 2024, and the results of its operations and its cash flows for the period then ended
in conformity with accounting principles generally accepted in the United States of America.

 SUBSTANTIAL DOUBT ABOUT THE COMPANY'S ABILITY TO CONTINUE
AS A GOING CONCERN

 The accompanying financial statements have been
prepared assuming that the Company will continue as a going concern. As disclosed in Note 2 of the financial statements, the Company has
suffered substantial net losses and negative cash flows from operations in recent years and is dependent on debt and equity financing
to fund its operations, all of which raise substantial doubt about the Company's ability to continue as a going concern. Management's
plans regarding these matters are disclosed in Note 2. The consolidated financial statements do not include any adjustments that might
result from the outcome of this uncertainty.

 BASIS FOR OPINION

 These financial statements are the responsibility
of the Company's management. Our responsibility is to express an opinion on these 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 audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating
the overall presentation of the financial statements. We believe that our 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 judgements. We determined that there are no critical audit matters.

 /s/ Bush & Associates CPA LLC

 We have served as the Company's auditor since 2024.

 Henderson, Nevada

 June 26, 2024

 PCAOB ID Number 6797

 BALANCE SHEETS

 March 31, 2024

 ASSETS

 CURRENT ASSETS:

 Cash

 $
 38,771

 $
 3,531

 Total Current Assets

 38,771

 3,531

 Intangible Asset, Net

 44,201

 –

 TOTAL ASSETS

 $
 82,972

 $
 3,531

 LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)

 CURRENT LIABILITIES:

 Accounts Payable

 $
 32,687

 $
 –

 Related Party Loan

 11,131

 Total Current Liabilities

 43,818

 Total Liabilities

 43,818

 STOCKHOLDERS' EQUITY (DEFICIT):

 Common stock: $ 0.001 par value, 75,000,000 shares authorized, 5,317,706 and 3,500,000 shares issued and outstanding as of March 31, 2025 and 2024, respectively

 5,318

 3,500

 Additional Paid in Capital

 34,536

 –

 Accumulated Income (Deficit)

 ( 700
)

 ( 273
)

 Total Stockholders' Equity (Deficit)

 39,154

 3,227

 TOTAL LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)

 $
 82,972

 $
 3,531

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

 STATEMENTS OF OPERATIONS

 For the year

ended

 For the period from January 4, 2024 (inception) through March 31, 2024

 REVENUE

 $

 46,431

 $

 –

 Cost of Goods Sold

 12,300

 –

 Gross Profit

 34,131

 OPERATING EXPENSES:

 General and Administrative Expenses

 20,540

 Professional Fees

 14,052

 Total Operating Expenses

 34,592

 Net Income (Loss) from Operations

 ( 461

)

 ( 273

)

 Provision for Income Taxes

 –

 –

 Net Income (Loss)

 $

 ( 461

)

 $

 ( 273

)

 Other Comprehensive Income (Loss):

 Foreign Exchange Gains (Losses)

 –

 Comprehensive Income (Loss)

 $

 ( 427

)

 $

 ( 273

)

 Net Income (Loss) per Common Share – Basic & Diluted

 $

 ( 0.00

)

 $

 ( 0.01

)

 Weighted Average Number of Common Shares Outstanding - Basic & Diluted

 3,960,697

 39,773

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

 STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT)

 For the year ended March 31, 2025 and for the period
from January 4, 2024 (inception) through March 31, 2024

 Common stock

 Additional

 Accumulated

 Total Stockholders'

 Shares

 Amount

 Paid in Capital

 Income (Deficit)

 Equity (Deficit)

 Balance as of January 4, 2024

 –

 $
 –

 $
 –

 $
 –

 $
 –

 Common Shares Issued for Cash

 3,500,000

 3,500

 –

 –

 3,500

 Net Income (Loss) for the Period

 –

 –

 –

 ( 273
)

 ( 273
)

 Balance as of March 31, 2024

 3,500,000

 $
 3,500

 $
 –

 $
 ( 273
)

 $
 3,227

 Common Shares Issued for Cash

 1,817,706

 1,818

 34,536

 –

 36,354

 Net Income (Loss) for the Period

 –

 –

 –

 ( 427
)

 ( 427
)

 Balance as of March 31, 2025

 5,317,706

 $
 5,318

 $
 34,536

 $
 ( 700
)

 $
 39,154

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

 STATEMENTS OF CASH FLOW

 For the year
 ended

 For the period from January 4, 2024 (inception) through
 March 31, 2024

 OPERATING ACTIVITIES:

 Net income (loss)

 $
 ( 427
)

 $
 ( 273
)

 Adjustments to reconcile net loss to net cash (used in) operating activities

 Amortization

 4,799

 –

 Accounts payable

 32,687

 –

 Net cash used in Operating Activities

 37,059

 ( 273
)

 INVESTING ACTIVITIES:

 Software development costs

 ( 49,000
)

 –

 Net cash used in Investing Activities

 ( 49,000
)

 –

 FINANCING ACTIVITIES:

 Proceeds from the sale of common stock

 36,354

 3,500

 Proceeds from related party loan

 10,827

 Net cash provided by Financing Activities

 47,181

 3,804

 Net Increase (Decrease) in Cash for period

 35,240

 3,531

 Cash at beginning of period

 3,531

 –

 Cash at end of period

 $
 38,771

 $
 3,531

 SUPPLEMENTAL CASH FLOW INFORMATION

 Cash Paid for Income Taxes

 $
 –

 $
 –

 Cash Paid for Interest

 $
 –

 $
 –

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

 NOTES TO THE FINANCIAL STATEMENTS

 MARCH 31, 2025

 NOTE 1 – ORGANIZATION AND NATURE OF BUSINESS

 DeltaSoft Corp. (the "Company") was
incorporated in January 4 th 2024 under the laws of the State of Wyoming. We are development stage company and intends to commence
operations in IT consulting services and software development.

 NOTE 2 – GOING CONCERN

 The accompanying financial statements have been
prepared in conformity with the United States of America ("GAAP"), which contemplates continuation of the Company as a going
concern. As reflected in the financial statements, the Company had an accumulated deficit of $ 700 as of March 31, 2025. The Company currently
has limited working capital, and has not completed its efforts to establish a stabilized source of revenue sufficient to cover operating
costs over an extended period of time.

 Management anticipates that the Company will be
dependent, for the near future, on additional investment capital to fund operating expenses. The Company intends to position itself so
that it will be able to raise additional funds through the capital markets. In light of management's efforts, there are no assurances
that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern.

 NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

 Basis of Presentation

 The financial statements present the balance sheet,
statements of operations, stockholders' equity (deficit) and cash flows of the Company. These financial statements are presented
in the United States dollars and have been prepared in accordance with accounting principles generally accepted in the United States of
America ("GAAP").

 The Company's year-end is March 31.

 Use of Estimates

 The preparation of financial statements in conformity
with GAAP 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 amount 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 investments with original maturities
of three months or less to be cash equivalents.

 Software
 Development Costs

 The Company amortizes these costs using the straight-line
method over a period of three years, which is the remaining estimated economic life of the costs. At the end of each reporting period,
the Company writes down any excess of the unamortized balance over the net realizable value.

 In September 2024, the Company capitalized software
development costs of $ 27,000, which will be amortized over three years. As of March 31, 2025, the total amount of software development
cost was $ 27,000 and the amortization expense was $ 4,500. The Company expects to recognize amortization expense of $ 9,000 for the fiscal
year ending March 31, 2026, amortization expense of $ 9,000 for the fiscal year ending March 31, 2027 and amortization expense of $ 4,500
for the fiscal year ending March 31, 2028.

 In February and March 2025, the Company capitalized
website development costs of $ 7,500 and $ 6,500, which will be amortized over three years, respectively. As of March 31, 2025, the total
amount of website development cost was $ 14,000 and the amortization expense was $ 299. The Company expects to recognize amortization expense
of $ 4,667 for the fiscal year ending March 31, 2026, amortization expense of $ 4,667 for the fiscal year ending March 31, 2027 and amortization
expense of $ 4,367 for the fiscal year ending March 31, 2028.

 In March 2025, the Company capitalized mobile
application development costs of $ 8,000, which will be amortized over three years. As of March 31, 2025, the total amount of mobile application
development cost was $ 8,000 and the amortization expense was $ 0, because these costs were capitalized on the last day of the year. The
Company expects to recognize amortization expense of $ 2,667 for the fiscal year ending March 31, 2026, amortization expense of $ 2,667
for the fiscal year ending March 31, 2027 and amortization expense of $ 2,666 for the fiscal year ending March 31, 2028.

 Related Parties

 The Company follows subtopic 850-10 of the FASB
Accounting Standards Codification for the identification of related parties and disclosure of related party transactions.

 Pursuant to Section 850-10-20 the related parties
include (a) affiliates of the Company; (b) entities for which investments in their equity securities would be required, absent the election
of the fair value option under the Fair Value Option Subsection of Section 825–10–15, to be accounted for by the equity method
by the investing entity; (c) trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under
the trusteeship of management; (d) principal owners of the Company; (e) management of the Company; (f) other parties with which the Company
may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one
of the transacting parties might be prevented from fully pursuing its own separate interests; and (g) other parties that can significantly
influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting
parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully
pursuing its own separate interests.

 Revenue Recognition

 The Company recognizes revenue in accordance with
Accounting Standards Codification ("ASC") 606, "Revenue from Contracts with Customers". The core principle of
ASC 606 is that an entity recognizes revenue to depict the transfer of promised goods or services to customers in an amount that reflects
the consideration to which the entity expects to be entitled in exchange for those goods or services. An entity recognizes revenue in
accordance with that core principle by applying the following steps:

 Step 1: Identify the contract(s) with a customer

 Step 2: Identify the performance obligations in
the contract

 Step 3: Determine the transaction price

 Step 4: Allocate the transaction price to the
performance obligations in the contract

 Step 5: Recognize revenue when (or as) the entity
satisfies a performance obligation.

 Specifically, Section 606-10-50 requires an entity
to provide information about:

 a. Revenue recognized from contracts with customers,
including the disaggregation of revenue into appropriate categories;

 b. Contract balances, including the opening and
closing balances of receivables, contract assets, and contract liabilities;

 c. Performance obligations, including when the
entity typically satisfies its performance obligations and the transaction price that is allocated to the remaining performance obligations
in a contract;

 d. Significant judgments, and changes in judgments,
made in applying the requirements to those contracts.

 Revenue comes from clients who pay for the services
the company provides. The Company offers access to its platform, where a client can create a project either with the help of freelancers
or with the assistance of our company.

 Net Income (Loss) Per Share

 The Company reports earnings (loss) per share
in accordance with ASC 260, "Earnings per Share". Basic net income (loss) per common share is computed by dividing net income
(loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share
is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially dilutive outstanding
shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent
share arrangements, stock options and warrants.

 As of March 31, 2025, there were no potentially
dilutive debt or equity instruments issued or outstanding.

 Comprehensive Income (Loss)

 Comprehensive income is defined as all changes
in stockholders' equity (deficit), exclusive of transactions with owners, such as capital investments. Comprehensive income includes
net income or loss, changes in certain assets and liabilities that are reported directly in equity such as translation adjustments on
investments in foreign subsidiaries and unrealized gains (losses) on available-for-sale securities. For the period from January 4, 2024
(inception) through March 31, 2024, there was no difference between our net income (loss) and comprehensive income (loss). For the year
ended March 31, 2025, our net loss was $ 461 and comprehensive loss was $ 427.

 Income Taxes

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

 Recent Accounting Pronouncements

 The Company's management has evaluated all
the recently issued, but not yet effective, accounting standards that have been issued or proposed by the FASB or other standards-setting
bodies through the filing date of these financial statements and does not believe the future adoption of any such pronouncements will
have a material effect on the Company's financial position and results of operations.

 NOTE 4 – RELATED PARTY TRANSACTIONS

 During the period from January 4, 2024 (inception)
through March 31, 2025, our sole director has loaned to the Company $ 11,131 for operating expenses. This loan is unsecured, non-interest
bearing and due on demand.

 NOTE 5 – STOCKHOLDERS' EQUITY

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

 On March 30, 2024, the Company issued 3,500,000
shares of common stock to its President and Incorporator for consideration of $ 3,500 at par value $0.001 per share.

 In October 2024 the Company issued 115,212 shares
of common stock for cash proceeds of $ 2,304 at $0.02 per share.

 In November 2024 the Company issued 491,834 shares
of common stock for cash proceeds of $ 9,837 at $0.02 per share.

 In December 2024 the Company issued 261,898 shares
of common stock for cash proceeds of $ 5,238 at $0.02 per share.

 In January 2025 the Company issued 646,457 shares
of common stock for cash proceeds of $ 12,929 at $0.02 per share.

 In February 2025 the Company issued 302,305 shares
of common stock for cash proceeds of $ 6,046 at $0.02 per share.

 There were 5,317,706 and 3,500,000 shares of common
stock issued and outstanding as of March 31, 2025 and 2024, respectively.

 NOTE 6 – COMMITMENTS AND CONTINGENCIES

 During the normal course of business, the Company
may be exposed to litigation. When the Company becomes aware of potential, it evaluates the merits of the case in accordance with FASB
ASC 450-20-50, "Contingencies". The Company evaluates its exposure to the matter, possible legal or settlement strategies
and the likelihood of an unfavorable outcome. If the Company determines that an unfavorable outcome is probable and can be reasonably
estimated, it establishes the necessary accruals. As of March 31, 2025, the Company is not aware of any contingent liabilities that should
be reflected in the financial statements.

 NOTE 7 – INCOME TAXES

 The components of the Company's provision
for Federal income tax for the years ended March 31, 2025 and the period from inception (January 4, 2024) to March 31, 2024 consists
of the following:

 Schedule of provision for income taxes

 For
 the year

 ended

 For the period

from

 January
 4, 2024 (inception)

 through

 March 31, 2024

 Federal income tax benefit attributable to:

 Current Operations

 $
 ( 700
)

 $
 ( 273
)

 Less: valuation allowance

 Net provision for Federal income taxes

 $
 –

 $
 –

 The cumulative tax effect at the expected rate
of 21% of significant items comprising our net deferred tax amount is as follows:

 Schedule of deferred taxes

 For
 the year

 ended

 For the period

from

 January
 4, 2024 (inception)

 through

 March 31, 2024

 Deferred tax asset attributable to:

 Net operating loss carryover

 $
 ( 147
)

 $
 ( 57
)

 Less: valuation allowance

 Net deferred tax asset

 $
 –

 $
 –

 NOTE 8 – SUBSEQUENT EVENTS

 In accordance with ASC 855-10, the Company has
analyzed its operations subsequent to March 31, 2025, through the date when 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.

 On July 21, 2025, the Board of Directors of Deltasoft
Corp. (the "Company") approved the engagement of Boladale Lawal & Co ('BLC') as the Company's independent
registered public accounting firm for the fiscal year ended March 31, 2025, effective immediately, and dismissed Bush
& Associates CPA LLC, on July 21, 2025 as the Company's independent registered public accounting firm.

 During the course of their engagement there were
no disagreements with Bush on any matters of accounting principles or practices, financial statement disclosure or auditing scope and
procedures which, if not resolved to the satisfaction of With, would have caused Bush to make reference to the matter in their audit opinion,
if issued. There were no reportable events (as that term is described in Item 304(a)(1)(v) of Regulation S-K) during the period Bush was
engaged as the Company's Auditors.

 Item 9A. Controls and Procedures

 As required by Rule 13a-15 under the Exchange
Act, our management has carried out an evaluation, with the participation and under the supervision of our Chief Executive Officer and
Chief Financial Officer, Andrey Novokhatski, of the effectiveness of the design and operation of our disclosure controls and procedures
as of March 31, 2025. Disclosure controls and procedures refer to controls and other procedures designed to ensure that information required
to be disclosed in the reports we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time
periods specified in the rules and forms of the Securities and Exchange Commission (the "SEC") and that such information is
accumulated and communicated to our management, including our Chief Executive Officer and our Chief Financial Officer, as appropriate,
to allow timely decisions regarding required disclosure. In designing and evaluating our disclosure controls and procedures, management
recognizes that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving
the desired control objectives, and management is required to apply its judgment in evaluating and implementing possible controls and
procedures.

 Management conducted its evaluation of disclosure
controls and procedures under the supervision of our Chief Executive Officer and our Chief Financial Officer. Based upon, and as of the
date of this evaluation, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures
were not effective as of March 31, 2025.

 Management's Report on Internal Control over Financial Reporting

 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 March 31, 2025, using the criteria established
in "Internal Control - Integrated Framework" issued by the Committee of Sponsoring Organizations of the Treadway Commission
("COSO – 2013").

 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 March 31, 2025, the Company determined that there were control deficiencies
that constituted material weaknesses, as described below.

 1. The company currently lacks an adequate internal
control structure and sufficient oversight over financial reporting. The company three members of management, who also serve as its directors,
resulting in a lack of adequate segregation of duties. Additionally, the company does not have an Audit Committee. Although not legally
required to establish an Audit Committee, management believes that such a committee, including a financial expert, is an essential entity-level
control for the company's financial statements. Finally, due to the company's minimal operations and small size, we have not employed
individuals with the accounting knowledge and expertise required to ensure accurate financial reporting in accordance with US GAAP.

 2. The Company lacks appropriate information technology
controls – As of March 31, 2025, 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 March 31,
2025 based on criteria established in Internal Control-Integrated Framework issued by COSO.

 Our management is responsible for establishing
and maintaining a system of disclosure controls and procedures (as defined in Rule 13a-15(e) and 15d-15(e) under the Exchange Act) that
is designed to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is
recorded, processed, summarized and reported, within the time periods specified in the Commission's rules and forms. Disclosure
controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed
by an issuer in the reports that it files or submits under the Exchange Act is accumulated and communicated to the issuer's management,
including its principal executive officer or officers and principal financial officer or officers, or persons performing similar functions,
as appropriate to allow timely decisions regarding required disclosure.

 Changes in Internal Controls over Financial
Reporting

 There has been no change in our internal control
over financial reporting occurred during the year ended March 31, 2025, that has materially affected, or is reasonably likely to materially
affect, our internal control over financial reporting.

 Item 9B. Other Information.

 During the quarter ended March 31, 2025, no director or officer adopted
or terminated any Rule 10b5-1 trading arrangement or non-Rule 10b5-1 trading arrangement, as each term is defined in Item 408(a) of Regulation
S-K.

 Item 9C. Disclosure Regarding Foreign Jurisdictions that Prevent
Inspections.

 Not applicable.

 Item 10. Directors, Executive Officers and Corporate Governance.

 DIRECTORS, EXECUTIVE OFFICERS, AND CONTROL PERSONS

 The names, ages and titles of our executive officers and directors
are as follows:

 Name and Address of Executive Officer and/or Director

 Age

 Positions

 Andrey Novokhatski

 91 Portland Road, London W11 4LN U.K.

 President, Secretary, Treasurer and Director

 Set forth below is a brief description of the
background and business experience of our executive officers and directors for the past five years.

 Andrey Novokhatski has served as our President,
Secretary, Treasurer, and sole Director since our incorporation on January 4, 2024. Mr. Andrey Novokhatski owns 100% of the outstanding
shares of our common stock. Consequently, it was unilaterally decided that Mr. Andrey Novokhatski would also serve as our sole President,
Chief Executive Officer, Treasurer, Chief Financial Officer, Chief Accounting Officer, Secretary, and the sole member of our Board of
Directors.

 Director Background:

 Owner, Properties Lettings Management (2019-present)

 CEO, Erica Productions, London, UK (2008-2018). The company produced media content for several Internet resources.

 CEO, Media Arts Ltd, London, UK (2006-2008). The company produced media content for several Internet resources.

 Education:

 BSc in Computer Science, University of Greenwich (2006)

 Studies in English Language, C&C++ Programming, and Databases, Lewisham College, UK. (Completed 1999)

 We believe that Mr. Andrey Novokhatski's
specific experience, qualifications, and skills will enable us to develop our business.

 During the past ten years our directors have not
been the subject to any of the following events:

 1. Any bankruptcy petition filed by or against
any business of which one of our directors was a general partner or executive officer either at the time of the bankruptcy or within two
years prior to that time.

 2. Any conviction in a criminal proceeding or
being subject to a pending criminal proceeding.

 3. An order, judgment, or decree, not subsequently
reversed, suspended or vacated, or any court of competent jurisdiction, permanently or temporarily enjoining, barring, suspending or otherwise
limiting our directors' involvement in any type of business, securities or banking activities.

 4. Found by a court of competent jurisdiction
(in a civil action), the Securities and Exchange Commission or the Commodity Future Trading Commission to have violated a federal or state
securities or commodities law, and the judgment has not been reversed, suspended or vacated.

 5. Was the subject of any order, judgment or decree,
not subsequently reversed, suspended or vacated, of any Federal or State authority barring, suspending or otherwise limiting for more
than 60 days the right to engage in any activity described in paragraph (f)(3)(i) of this section, or to be associated with persons engaged
in any such activity;

 6. Was found by a court of competent jurisdiction
in a civil action or by the Commission to have violated any Federal or State securities law, and the judgment in such civil action or
finding by the Commission has not been subsequently reversed, suspended, or vacated;

 7. Was the subject of, or a party to, any Federal
or State judicial or administrative order, judgment, decree, or finding, not subsequently reversed, suspended or vacated, relating to
an alleged violation of:

 i. Any Federal or State securities or commodities
law or regulation; or

 ii. Any law or regulation respecting financial
institutions or insurance companies including, but not limited to, a temporary or permanent injunction, order of disgorgement or restitution,
civil money penalty or temporary or permanent cease-and-desist order, or removal or prohibition order; or

 iii. Any law or regulation prohibiting mail or
wire fraud or fraud in connection with any business entity; or

 8. Was the subject of, or a party to, any sanction
or order, not subsequently reversed, suspended or vacated, of any self-regulatory organization (as defined in Section 3(a)(26) of the
Exchange Act (15 U.S.C. 78c(a)(26))), any registered entity (as defined in Section 1(a)(29) of the Commodity Exchange Act (7 U.S.C. 1(a)(29))),
or any equivalent exchange, association, entity or organization that has disciplinary authority over its members or persons associated
with a member.

 INDEPENDENCE OF DIRECTORS

 We are not required to have independent members of our Board of Directors,
and do not anticipate having independent Directors until such time as we are required to do so.

 INVOLVEMENT IN CERTAIN LEGAL PROCEEDINGS

 No director, executive officer, significant employee
or control person of the Company has been involved in any legal proceeding listed in Item 401(f) of Regulation S-K in the past 10 years.

 AUDIT COMMITTEE, COMPENSATION COMMITTEE, AND
FINANCIAL EXPERT

 Our Company currently does not have nominating,
compensation or audit committees or committees performing similar functions, nor does our Company have a written nominating, compensation
or audit committee charter. Our director believes that it is not necessary to have such committees, at this time, because the functions
of such committees can be adequately performed by the sole director.

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

 A shareholder who wishes to communicate with our
sole director may do so by directing a written request addressed to our president and director, at the address appearing on the first
page of this prospectus.

 CORPORATE GOVERNANCE

 The Company promotes accountability for adherence
to honest and ethical conduct; endeavors to provide full, fair, accurate, timely and understandable disclosure in reports and documents
that the Company files with the SEC and in other public communications made by the Company; and strives to be compliant with applicable
governmental laws, rules and regulations. The Company has not formally adopted a written code of business conduct and ethics that governs
the Company's employees, officers and Directors as the Company is not required to do so.

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

 Item 11. Executive Compensation.

 EXECUTIVE COMPENSATION SUMMARY COMPENSATION TABLE

 The following table sets forth information regarding
each element of compensation that we paid or awarded to our named executive officers for the year ended March 31, 2025 and for the period
from January 4, 2024 (inception) through March 31, 2024:

 Name and
 Principal
 Position

 Period

 Salary
 ($)

 Bonus
 ($)

 Stock
 Awards
 ($)*

 Option
 Awards
 ($)*

 Non-Equity
 Incentive Plan
 Compensation
 ($)

 Nonqualified
 Deferred
 Compensation
 ($)

 All Other
 Compensation
 ($)

 Total
 ($)

 Andrey Novokhatski, President, Director, Treasurer and Secretary

 2025

 2024

 Our officers and directors have not received monetary
compensation since our inception to the date of this Form 10-K. We currently do not pay any compensation to any officer or any member
of our board of directors.

 EMPLOYMENT AGREEMENTS

 There are no current employment agreements between
the company and its officers.

 Mr. Andrey Novokhatski, currently devotes approximately
twenty hours per week to manage the affairs of the Company. He has agreed to work with no remuneration until such time as the company
receives sufficient revenues necessary to provide management salaries. At this time, we cannot accurately estimate when sufficient revenues
will occur to implement this compensation, or what the amount of the compensation will be.

 There are no annuity, pension or retirement benefits
proposed to be paid to the officer or director or employees in the event of retirement at normal retirement date pursuant to any presently
existing plan provided or contributed to by the company or any of its subsidiaries, if any.

 Granting of Certain Equity
Awards Close in Time to the Release of Material Nonpublic Information

 Currently, there are no awards of options to executive officers.

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

 The following table lists, as of the date of this
form 10-K, the number of shares of common stock of our Company that are beneficially owned by (i) each person or entity known to our Company
to be the beneficial owner of more than 5% of the outstanding common stock; (ii) each officer and director of our Company; and (iii) all
officers and directors as a group. Information relating to beneficial ownership of common stock by our principal shareholders and management
is based upon information furnished by each person using "beneficial ownership" concepts under the rules of the Securities and
Exchange Commission. Under these rules, a person is deemed to be a beneficial owner of a security if that person has or shares voting
power, which includes the power to vote or direct the voting of the security, or investment power, which includes the power to vote or
direct the voting of the security. The person is also deemed to be a beneficial owner of any security of which that person has a right
to acquire beneficial ownership within 60 days.

 Under the Securities and Exchange Commission rules,
more than one person may be deemed to be a beneficial owner of the same securities, and a person may be deemed to be a beneficial owner
of securities as to which he or she may not have any pecuniary beneficial interest. Except as noted below, each person has sole voting
and investment power.

 The percentages below are calculated based on
5,317,706 shares of our common stock issued and outstanding as of the date of this Form 10-K. We do not have any outstanding warrant,
options or other securities exercisable for or convertible into shares of our common stock.

 Title of class

 Name and Address of

 Beneficial Owner

 Amount and Nature of Beneficial

 Ownership

 Percent of

 Common Stock

 Common Stock

 Andrey Novokhatski

 3,500,000

 66%

 Item 13. Certain Relationships and Related Transactions, and Director
Independence.

 On March 30, 2024, we issued a total of 3,500,000
shares of restricted common stock to Andrey Novokhatski, our sole officer and director in consideration of $3,500,000.

 Further, Mr. Andrey Novokhatski advanced funds
to us. As of March 31, 2025 and 2024, Mr. Andrey Novokhatski, advanced us $11,131 and $304, respectively. Since January 4, 2024 (inception)
to March 31, 2025, Mr. Andrey Novokhatski has loaned the Company $13,604 and the Company made repayments of $2,473. There is no due date
for the repayment of the funds advanced by Mr. Andrey Novokhatski. The obligation to Mr. Andrey Novokhatski, does not bear interest. There
is no written agreement evidencing the advancement of funds by Mr. Andrey Novokhatski, or the repayment of the funds to Mr. Andrey Novokhatski.
The entire transaction was oral.

 Item 14. Principal Accountant Fees and Services.

 The following table sets forth the fees billed
to our company for the year ended March 31, 2025 and for the period from January 4, 2024 (inception) through March 31, 2024 for professional
services rendered by Bush & Associates CPA LLC, the independent auditor:

 Fees

 2025

 2024

 Audit Fees

 $
 8,500

 $
 –

 Audit Related Fees

 –

 –

 Tax Fees

 –

 –

 Other Fees

 –

 –

 Total Fees

 $
 8,500

 $
 –

 Item 15. Exhibits and Financial Statement Schedules.

 Policy Regarding Insider Trading

 23.1

 Consent of Registered Independent Public Accountants

 31.1

 Certification of Chief Executive Officer pursuant to Securities Exchange Act of 1934 Rule 13a-14(a) or 15d-14(a).

 31.2

 Certification of Chief Financial Officer pursuant to Securities Exchange Act of 1934 Rule 13a-14(a) or 15d-14(a).

 32.1

 Certifications pursuant to Securities Exchange Act of 1934 Rule 13a-14(b) or 15d-14(b) and 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes- Oxley Act of 2002.

 101.INS

 101.SCH

 101.CAL

 101.DEF

 101.LAB

 101.PRE

 Item 16. Form 10-K Summary.

 None.

 SIGNATURES

 Pursuant to the requirements of the Securities
Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

 Date:

 September 11, 2025

 By:

 /s/ Andrey Novokhatski

 Andrey Novokhatski

 Chief Executive Officer and Director (Principal Executive Officer), Chief Operating Officer, Chief Financial Officer (Principal Financial and Accounting Officer)