Kashin, Inc. Form 10-K

 false 2024 FY 0001467845

 2023-10-31

 2024-05-01

 2015-07-27

 UNITED STATES

 SECURITIES AND EXCHANGE COMMISSION

 Washington, D.C. 20549

 FORM 10-K

 (Mark One)

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

 For the fiscal year ended April 30, 2024

 TRANSITION REPORT
UNDER SECTION 13 OR 15(d) OF THE EXCHANGE ACT

 333-161240

 Commission file number

 Kashin, Inc.

 ( Exact name of registrant as specified in its charter)

 Nevada

 26-4711535

 (State or other
 jurisdiction of incorporation or organization)

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

 112 North Curry Street, Carson City, NV

 89703-4934

 (Address of principal executive offices)

 (Zip Code)

 (626) 429-2780

 Registrant's telephone number, including area
code

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

 Title of each class

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

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

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

 Indicate by check mark whether the registrant has submitted electronically
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 if disclosure of delinquent filers pursuant to Item
405 of Regulation S-K (§ 229.405 of this chapter) is not contained herein, and will not be contained, to the best of registrant's
knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this
Form 10-K. Yes No

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

 Large accelerated filer

 Accelerated filer

 Non-accelerated filer

 Smaller reporting company

 Emerging growth company

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

 Indicate by check mark whether 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 Act). Yes No

 State the aggregate market value of the voting and non-voting common
equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the 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. As of October 31, 2023, the aggregate value of voting and non-voting common equity held by non-affiliates was
approximately $ 53,561.

 APPLICABLE ONLY TO REGISTRANTS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING
THE PRECEDING FIVE YEARS:

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

 (APPLICABLE ONLY TO CORPORATE REGISTRANTS)

 Indicate the number of shares outstanding of each of the registrant's
classes of common stock, as of the latest practicable date. The number of shares outstanding of the Registrant's Common Stock as of May
1, 2024 was 63,560,745 shares of common stock, $0.001 par value, issued and outstanding.

 Page Number

 PART I.

 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

 PART II.

 Item 5.

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

 Item 7.

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

 Item 7A.

 Quantitative and Qualitative Disclosures About Market Risk

 Item 8.

 Financial Statements and Supplementary Data

 Item 9.

 Changes in and Disagreements With Accountants on Accounting and Financial Disclosure

 Item 9A.

 Controls and Procedures

 Item 9B.

 Other Information

 PART III.

 Item 10.

 Directors, Executive Officers and Corporate Governance

 Item 11.

 Executive Officer and Director Compensation

 Item 12.

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

 Item 13.

 Certain Relationships and Related Transactions, and Director Independence

 Item 14.

 Principal Accounting Fees and Services

 PART IV.

 Item 15.

 Exhibits, Financial Statement Schedules

 Item 16.

 Form 10-K Summary

 Signatures

 i

 FORWARD-LOOKING STATEMENTS

 This Annual Report on Form 10-K of Kashin, Inc., a Nevada corporation,
contains "forward-looking statements," as defined in the United States Private Securities Litigation Reform Act of 1995. In
some cases, you can identify forward-looking statements by terminology such as "may", "will", "should",
"could", "expects", "plans", "intends", "anticipates", "believes",
"estimates", "predicts", "potential" or "continue" or the negative of such terms and other
comparable terminology. These forward-looking statements include, without limitation, statements about our market opportunity, our strategies,
competition, expected activities and expenditures as we pursue our business plan, and the adequacy of our available cash resources. Although
we believe that the expectations reflected in the forward-looking statements are reasonable, we cannot guarantee future results, levels
of activity, performance or achievements. Actual results may differ materially from the predictions discussed in these forward-looking
statements. The economic environment within which we operate could materially affect our actual results. Additional factors that could
materially affect these forward-looking statements and/or predictions include, among other things: the volatility of the world's
economy, accidents and other risks associated with the development of operations, the risk that the Company will encounter unanticipated
technology factors, the Company's need for and ability to obtain additional financing, the exercise of the approximately 49.952%
control of the Company's voting securities held by Carl Maybin and 15.733 % of the control of company's voting stock is held
by Caren Currier, other factors over which we have little or no control; and other factors discussed in the Company's filings with
the Securities and Exchange Commission ("SEC").

 Our management has included projections and estimates in this Form 10-K,
which are based primarily on management's experience in the industry, assessments of our results of operations, discussions and
negotiations with third parties and a review of information filed by our competitors with the SEC or otherwise publicly available. We
caution readers not to place undue reliance on any such forward-looking statements, which speak only as of the date made. We disclaim
any obligation subsequently to revise any forward-looking statements to reflect events or circumstances after the date of such statements
or to reflect the occurrence of anticipated or unanticipated events.

 All references in this Form 10-K to the "Company", "Kashin",
"we", "us," or "our" are to Kashin, Inc.

 ii

 Item 1. Business.

 ORGANIZATION WITHIN THE LAST FIVE YEARS

 Overview

 Singular Chef, Inc. was incorporated in the State of Nevada on April 9,
2009 and has a fiscal year end of April 30. We were a development-stage Company that intended to provide specialized step-by-step cooking
tutorials through our website for monthly subscribers and on pay-per-view basis.

 On October 10, 2012 the Company changed the name of the Company from "Singular
Chef, Inc." to "One Clean Planet, Inc.". The Board of Directors approved an amendment to increase the number of shares
of authorized common stock from 75,000,000 shares of common stock, par value $0.001 per share to 550,000,000 shares of common stock, par
value $0.001 per share.

 On October 10, 2012 the Board of Directors approved an amendment to effect
a forward split of all issued and outstanding shares of common stock, at a ratio of 526.3:1 (the "Forward Stock Split").

 On November 26, 2014 by and amongst One Clean Planet, Inc. (CLPT")
and Kashin/Txtpay USA, Inc., a company incorporated and registered in the State of California, company number C3704841, whose registered
office is at 1740 W Katella Ave Suite Q, Orange County, California 92867, USA ("Kashin") together with TXTPAY LIMITED, a company
incorporated and registered in New Zealand, company number 2273279, whose registered office is at C/-4 Blake Street, Surfdale, Waiheke
Island, New Zealand ("Txtpay" together with Kashin, "Kashin/Txtpay") CLPT and Kashin/Txtpay, collectively referred
to as the "Parties" (the "Agreement") whereby Kashin/Txtpay shall sell, convey, transfer, assign, and deliver
to CLPT, and CLPT shall purchase from Kashin/Txtpay, 100% of the business of Kashin/Txtpay and any of its subsidiaries and/or affiliates.

 In exchange, CLPT was to issue to the Kashin/Txtpay Shareholders, their
designees or assigns, 10,000,000 shares of our common stock or 50% of the shares of the Company's common stock issued and outstanding
after the Closing as per the terms set forth in the Agreement.

 The Board of Directors conducted a review of the Material Definitive Agreement
("MDA") between the Issuer and Txtpay/Kashin New Zealand as to the validity and the compliance of the terms of such MDA by
Txtpay/Kashin New Zealand and its principles. Management believes there were misrepresentations made by the principles of Txtpay/Kashin
New Zealand, therefore the value of the New Zealand division is not confirmed. As a result, Management will not be issuing 10,000,000
post consolidation shares to Txtpay/Kashin New Zealand shareholders.

 On June 26 th 2015, the directors resolved to change the Company
name to Kashin, Inc., to reduce the authorized capital to 75,000,000 shares and effect a reverse stock split of 1:35. The name change/reverse
split took effect at the open of business 7/27/2015.

 We are unable to complete our business plan or marketing efforts because
we didn't have enough money, we ceased our development and/or marketing activities until we raise money. We had no activity from
2015 to the fiscal year of May1, 2023 to April 30, 2024. We are currently bringing our company filings current to allow a reverse merger
of a viable corporation to ensure our investors do not lose their entire investment.

 Plan of Operation

 Over the next twelve months, the Company will be focusing on the implementation
of obtaining new avenues of revenue with Kashin, Inc. / Kashin USA, Inc. Currently, we are currently seeking new revenue sources
even with the addition of Business with Friends.

 BUSINESS OF KASHIN

 Overview

 Kashin, Inc. fka One Clean Planet, Singular Chef, Inc. ("the Company",
"our" or "we") was incorporated in the State of Nevada as a for-profit company on April 09, 2009. We have not had
any significant development of our business nor have we received any revenue. Due to the lack of results in our attempt to implement our
original business plan, management determined it was in the best interests of the shareholders to look for other potential business opportunities
that might be available to the Company.

 In 2014, the company rebranded its name to Kashin (trademarked) and established
operations in USA and Africa (Uganda & Kenya). During 2014, Kashin has connected its billing platform to VOIP systems and now provides
low cost international calls from any mobile to any country (branded Kashin Kredits). Kashin Kredits is now connected to major Telco's
providing mobile money services in Africa (MTN Uganda, Airtel Uganda, MTN Kenya and MPESA Kenya). Kashin is currently in the process of
connecting to PayNearMe services, which will provide 20,000 stores for customers to use cash to top-up their Kashin mobile wallets for
instant purchases of goods & services globally. Kashin has since engaged with several other service providers on an international
level to allow Kashin Remote Top ups of minutes.

 In Dec 2014, Kashin merged with One Clean Planet, Inc. a public company
in which Kashin Inc. will become the surviving entity.

 April 30, 2021, Kashin has been a dormant company since 2014 and was considered
a Shell Company.

 On January 20, 2023 Kashin Inc. acquired Business with Friends, Inc. a
Texas Corporation.

 Sales, Marketing, and Distribution

 On January 20, 2023 Kashin Inc. acquired Business with Friends, Inc. a
Texas Corporation.

 Intellectual Property

 Trademarks and Trade Secrets

 None

 Management believes that if additional subsequent private placements are
successful, we will generate sales revenue within the following twelve months thereof. However, additional equity financing may not be
available to us on acceptable terms or at all, and thus we could fail to satisfy our future cash requirements.

 If Business with Friends, Inc. is unsuccessful in raising the additional
proceeds through a private placement offering it will then have to seek additional funds through debt financing, which would be very difficult
for a new development stage company to secure. Therefore, the company is highly dependent upon the success of the anticipated private
placement offering described herein and failure thereof would result in One Clean Planet having to seek capital from other resources such
as debt financing, which may not even be available to the company. However, if such financing were available, because One Clean Planet
is a development stage company with no operations to date, it would likely have to pay additional costs associated with high risk loans
and be subject to an above market interest rate. At such time these funds are required, management would evaluate the terms of such debt
financing and determine whether the business could sustain operations and growth and manage the debt load. If One Clean Planet cannot
raise additional proceeds via a private placement of its common stock or secure debt financing, it would be required to cease business
operations. As a result, investors in One Clean Planet's common stock would lose all of their investment.

 Management does not plan to hire additional employees at this time.

 We do not expect to be purchasing or selling plant or significant equipment
during the next twelve months.

 Item 1A. Risk Factors.

 We are a smaller reporting company as defined in Rule 12b-2 of the Exchange
Act and are not required to provide the information required under this item.

 Item 1B. Unresolved Staff Comments.

 None.

 Item1C.
Cybersecurity.

 None.

 Item 2. Properties.

 We do not own any real estate or other properties. The office space is
provided by the president at no charge.

 Item 3. Legal Proceedings.

 The Company is not a party to any pending legal proceedings.

 No director, officer, or affiliate of the issuer and no owner of record
or beneficiary of more than 5% of the securities of the issuer, or any security holder is a party adverse to the small business issuer
or has a material interest adverse to the small business issuer.

 Item 4. Mine Safety Disclosures.

 N/A

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

 As of April 30, 2024, the Company has issued a total of 63,560,745 shares.
The Company has not paid cash dividends and has no outstanding options as of April 30, 2024.

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

 The following discussion and analysis of our financial condition and results
of operations should be read in conjunction with our financial statements and related notes included elsewhere in this report.

 This annual report contains forward looking statements relating to our
Company's future economic performance, plans and objectives of management for future operations, projections of revenue mix and other
financial items that are based on the beliefs of, as well as assumptions made by and information currently known to, our management. The
words "expects", "intends", "believes", "anticipates", "may", "could",
"should" and similar expressions and variations thereof are intended to identify forward-looking statements. The cautionary
statements set forth in this section are intended to emphasize that actual results may differ materially from those contained in any forward
looking statement.

 Our auditor's report on our April 30, 2024, financial statements
expresses an opinion that substantial doubt exists as to whether we can continue as an ongoing business. Since our officer and director
may be unwilling or unable to loan or advance us additional capital, we believe that if we do not raise additional capital over the next
12 months, we may be required to suspend or cease the implementation of our business plans. See "April 30, 2024, Audited Financial
Statements - Auditors Report."

 As of April 30, 2024, Kashin had $126 cash on hand. Management believes
this amount will not satisfy our cash requirements for the next twelve months or until such a time that additional proceeds are raised.
We plan to satisfy our future cash requirements - primarily the working capital required for the development of our course guides and
marketing campaign and to offset legal and accounting fees - by additional equity financing. This will likely be in the form of private
placements of common stock.

 Management believes that if subsequent private placements are successful,
we will be able to generate sales revenue within the following twelve months thereof. However, additional equity financing may not be
available to us on acceptable terms or at all, and thus we could fail to satisfy our future cash requirements.

 Kashin, Inc. believes if we do not raise additional proceeds through an
extra private placement offering it will then have to seek additional funds through debt financing, which would be highly difficult for
a new development stage company to secure. However, if such financing were available, because Kashin, Inc. has not developed any operations
to date, it would likely have to pay additional costs associated with high-risk loans and be subject to an above market interest rate.
At such a time these funds are required, management would evaluate the terms of such debt financing and determine whether the business
could sustain operations and growth and manage the debt load. If Kashin, Inc. cannot raise additional proceeds via a private placement
of its common stock or secure debt financing it would be required to cease business operations. As a result, investors in Kashin, Inc.'s
common stock would lose all of their investment.

 The development and marketing of our services will start over the next
12 months.

 As of April 30, 2024 the Company has generated $7,000 in revenue. We incurred
operating expenses in the amount of $71,748 in the fiscal year ended April 30, 2024 as compared to $35,339 at April 30, 2023 due to the
company coming out of dormancy after the past two years.

 As of the date of this Annual Report, the current funds available to the
Company will not be sufficient to continue operations. The cost to establish the Company and begin operations was estimated to be approximately
$75,000 over the next twelve months and the cost of maintaining our reporting status was estimated to be $75,000 over this same period.

 Other than the above described situation the Company does not have any
off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on the Company's financial condition,
changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that
are material to investors.

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

 We are a smaller reporting company as defined in Rule 12b-2 of the Exchange
Act and are not required to provide the information required under this item.

 Item 8. Financial Statements and Supplementary Data.

 FINANCIAL STATEMENTS

 Report of Independent Registered Public Accounting Firm
 (PCAOB No. 5968)

 BALANCE SHEETS

 STATEMENTS OF OPERATIONS

 STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT)

 STATEMENTS OF CASH FLOWS

 NOTES TO AUDITED FINANCIAL STATEMENTS

 F- 1

 Report of Independent Registered Public Accounting
Firm

 To the shareholders and the board of directors of
Kashin, Inc

 Opinion on the Financial Statements

 We have audited the accompanying consolidated balance
sheets of Kashin, Inc. as of April 30, 2024 and 2023, the related statements of operations, stockholders' equity (deficit), and cash flows
for the years 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 April 30, 2024, and the results of its operations and its cash flows
for the year then ended, in conformity with accounting principles generally accepted in the United States.

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

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

 Basis for Opinion

 These financial statements are the responsibility
of the Company's management. Our responsibility is to express an opinion on the Company's financial statements based on our audit. We
are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) ("PCAOB") and are
required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and
regulations of the Securities and Exchange Commission and the PCAOB. We conducted our audit in accordance with the standards of the PCAOB.
Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free
of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit
of its internal control over financial reporting. As part of our audits we are required to obtain an understanding of internal control
over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control
over financial reporting. Accordingly, we express no such opinion.

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

 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 we do not have critical audit matter to disclose.

 /s/ Olayinka Oyebola

 Olayinka Oyebola and Co

 We have served as the Company's auditor since October
2022

 Lagos Nigeria

 July 27, 2024

 F- 2

 BALANCE SHEETS

 April 30, 2023

 ASSETS

 CURRENT ASSETS

 Cash

 $

 $
 –

 TOTAL CURRENT ASSETS

 $

 $
 –

 LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)

 CURRENT LIABILITIES

 Accounts payable and accrued liabilities

 $
 19,832

 $
 1,904

 Other payables

 78,156

 41,493

 Notes Payable

 –

 –

 TOTAL CURRENT LIABILITIES

 97,988

 43,398

 STOCKHOLDERS' EQUITY (DEFICIT)

 Capital stock, Authorized 75,000,000 shares of common stock, $ 0.001 par value, 63,560,745 shares issued and outstanding as of April 30, 2024 and 53,560,745 shares issued and outstanding as of April 30, 2023

 63,561

 53,561

 Additional paid-in capital

 494,303

 Accumulated deficit

 ( 655,726
)

 ( 590,978
)

 TOTAL STOCKHOLDERS' EQUITY/(DEFICIT)

 ( 97,862
)

 ( 43,398
)

 TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY/(DEFICIT)

 $

 $
 –

 The accompanying notes are an integral part of these
financial statements

 F- 3

 STATEMENTS OF OPERATIONS

 Year

 Year

 ended

 ended

 April 30, 2023

 REVENUE

 Revenues

 $
 7,000

 $
 –

 Total Revenues

 7,000

 –

 EXPENSES

 General and Administrative expense

 10,748

 4,965

 Professional fees

 61,000

 30,375

 Total Expenses, before provision of income taxes

 71,748

 35,340

 OTHER INCOME

 Payable forgiveness/written off debt

 –

 Provision for income taxes

 –

 –

 NET INCOME /(LOSS)

 $
 ( 64,748
)

 $
 ( 35,021
)

 BASIC AND DILUTED LOSS PER COMMON SHARE

 $
 –

 $
 –

 WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING

 63,560,745

 53,560,745

 The accompanying notes are an integral part of these
financial statements

 F- 4

 STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT)

 As at April 30, 2024

 Stock

 Additional

 Share

 Number of

 Paid-in

 Subscriptions

 Accumulated

 Shares

 Amount

 Capital

 Receivable

 Deficit

 Total

 Balance, April 30, 2020

 28,560,745

 $
 28,561

 $

 $
 –

 $
 ( 632,645
)

 $
 ( 108,637
)

 Net profit for the year ended April 30, 2021

 –

 –

 –

 –

 98,572

 98,572

 Balance, April 30, 2021

 28,560,745

 $
 28,561

 $

 $
 –

 $
 ( 534,073
)

 $
 ( 11,493
)

 Net profit for the year ended April 30, 2022

 –

 –

 –

 –

 ( 21,884
)

 ( 21,884
)

 Balance, April 30, 2022

 28,560,745

 $
 28,561

 $

 $
 –

 $
 ( 555,957
)

 $
 ( 33,377
)

 Net profit for the year ended April 30, 2023

 –

 –

 –

 –

 ( 35,021
)

 ( 35,021
)

 Stock issued new

 25,000,000

 25,000

 –

 –

 –

 25,000

 Balance, April 30, 2023

 53,560,745

 $
 53,561

 $

 $
 –

 $
 ( 590,978
)

 $
 ( 43,398
)

 Additional Paid in Capital

 –

 –

 –

 –

 Net profit for the year ended April 30, 2024

 –

 –

 –

 –

 ( 64,748
)

 ( 64,748
)

 Stock issued new

 10,000,000

 10,000

 –

 –

 –

 10,000

 Balance, April 30, 2024

 63,560,745

 $
 63,561

 $
 494,303

 $
 –

 $
 ( 655,726
)

 $
 ( 97,862
)

 The accompanying notes are an integral part of these
financial statements

 F- 5

 STATEMENTS OF CASH FLOWS

 Year

 Year

 ended

 ended

 April 30, 2023

 OPERATING ACTIVITIES

 Net loss

 $
 ( 64,748
)

 $
 ( 35,021
)

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

 Accounts Payable

 17,928

 ( 2,972
)

 Notes Payable

 36,662

 12,993

 NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES

 ( 10,158
)

 ( 25,000
)

 FINANCING ACTIVITIES

 Proceeds from sale of common stock

 10,000

 25,000

 Loan from related party/APIC

 –

 NET CASH PROVIDED BY FINANCING ACTIVITIES

 $
 10,284

 $
 25,000

 NET INCREASE (DECREASE) IN CASH

 $

 $
 –

 CASH, BEGINNING OF PERIOD

 $
 –

 $
 –

 CASH, END OF PERIOD

 $

 $
 –

 Supplemental cash flow & noncash financing activities:

 Cash paid for:

 Interest

 $
 –

 $
 –

 Income taxes

 $
 –

 $
 –

 The accompanying notes are an integral part of these
financial statements

 F- 6

 NOTES TO THE AUDITED FINANCIAL STATEMENTS

 NOTE 1 – NATURE OF OPERATIONS AND BASIS OF PRESENTATION

 The Company was incorporated in the State of Nevada as a for-profit Company
on April 9, 2009 and established a fiscal year end of April 30.

 One Clean Planet intends to enter into the online content provider industry
specializing in step-by-step cookery tutorial companies.

The Company changed its name on July 27, 2015 to Kashin, Inc. having received FINRA's approval.

 On January 20, 2023 Kashin Inc. acquired Business with Friends, Inc. a
Texas Corporation.

 NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

 Basis of Presentation

 In the opinion of management, the accompanying balance sheets, statements
of operations, stockholders' equity (deficit) and cash flows include all adjustments, consisting only of normal recurring items, for their
fair presentation in conformity with accounting principles generally accepted in the United States. These financial statements are presented
in United States dollars.

 Advertising

 Advertising costs are expensed as incurred. As of April 30, 2024, and 2023,
no advertising costs have been incurred.

 Property

 The Company does not own or rent any property. The office space is provided
by the president at no charge.

 Revenue and Cost Recognition

 None

 Cash and Cash Equivalents

 The Company considers all highly liquid investments with a maturity of
three months or less to be cash equivalents.

 F- 7

 Use of Estimates and Assumptions

 Preparation of the financial statements in conformity with accounting principles
generally accepted in the United States requires management to make estimates and assumptions that affect certain reported amounts and
disclosures. Accordingly, actual results could differ from those estimates.

 Income Taxes

 The Company follows the liability method of accounting for income taxes.
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 balances. Deferred tax assets and liabilities are measured
using enacted or substantially enacted tax rates expected to apply to the taxable income in the years in which those differences are expected
to be recovered or settled. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely
than not that some portion or all of the deferred tax assets will not be realized. The effect on deferred tax assets and liabilities of
a change in tax rates is recognized in income in the period that includes the date of enactment or substantive enactment.

 Net Loss per Share

 Basic loss per share includes no dilution and is computed by dividing loss
available to common stockholders by the weighted average number of common shares outstanding for the period. Dilutive loss per share reflects
the potential dilution of securities that could share in the losses of the Company. Because the Company does no t have any potentially
dilutive securities, the accompanying presentation is only of basic loss per share.

 Recent Accounting Pronouncements

 The company has evaluated all the recent accounting pronouncements and
believes that none of them will have a material effect on the company's financial statement.

 NOTE 3 – GOING CONCERN

 The Company's financial statements are prepared in accordance with
generally accepted accounting principles applicable to a going concern. This contemplates the realization of assets and the liquidation
of liabilities in the normal course of business. Currently, the Company has a working capital deficit of $ 97,862, an accumulated deficit
of $ 655,726 and net loss from operations of $ 64,748. The Company does not have a source of revenue sufficient to cover its operation costs,
giving substantial doubt for it to continue as a going concern. The Company will be dependent upon the raising of additional capital through
placement of our common stock in order to implement its business plan, or merge with an operating company. There can be no assurance that
the Company will be successful in either situation to continue as a going concern. The Company funded its initial operations by way of
issuing Founder's shares. The officers and directors have committed to advancing certain operating costs of the Company, including
Legal, Audit, Transfer Agency and Edgarizing costs.

 NOTE 4 – FAIR VALUE OF FINANCIAL INSTRUMENTS

 The Company has determined the estimated fair value of financial instruments
using available market information and appropriate valuation methodologies. The fair value of financial instruments classified as current
assets or liabilities approximate their carrying value due to the short-term maturity of the instruments.

 F- 8

 NOTE 5 – CAPITAL STOCK

 The Company's capitalization was reduced to 75,000,000 common shares
with a par value of $0.001 per share, on July 27, 2015. On March 28, 2024, there was a Board Resolution to increase the common shares
to 500,000,000 shares. No preferred shares have been authorized or issued.

 As of April 30, 2024, the Company has no t
granted any stock options and has recorded 10,000,000
of stock-based compensation equaling $ 10,000.

 On April 30, 2024, the Company had 63,560,745 common shares issued and
outstanding and on April 30, 2023 the Company had 53,560,745 common shares issued and outstanding

 NOTE
6 – RELATED PARTY TRANSACTIONS
 We have any related party transactions of
$ 78,156 due to Caren
Currier for operating expenses paid directly.

 NOTE 7 – INCOME TAXES

 We did not provide any current or deferred U.S. federal income tax provision
or benefit for any of the periods presented because we have experienced operating losses since inception. Accounting for Uncertainty in
Income Taxes when it is more likely than not that a tax asset cannot be realized through future income the Company must allow for this
future tax benefit. We provided a full valuation allowance on the net deferred tax asset, consisting of net operating loss carry forwards,
because management has determined that it is more likely than not that we will not earn income sufficient to realize the deferred tax
assets during the carry forward period.

 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:

 Schedule of deferred tax assets

 April 30, 2023

 Net operating loss carry forward

 Effective Tax rate

 35 %

 35 %

 Deferred Tax Assets

 Less: Valuation Allowance

 –

 –

 Net deferred tax asset

 $
 –

 $
 –

 The net federal operating loss carry forward will expire between 2033 and
2034. This carry forward may be limited upon the consummation of a business combination under IRC Section 381.

 NOTE 8 – SUBSEQUENT EVENTS

 Kashin, Inc. has entered an NDA in regard to a company wishing to acquire
Kashin, Inc. The request to increase shares was made at the potential company's request.

 On May 6, 2023 Carl Maybin resigned as Officer and Director of KUSA and
appointed Caren Currier as President and Director. Along with his resignation, Carl Maybin acknowledged that he is no longer owed any
past compensation and forever cancels any and all indebtedness in both principal and interest.

 F- 9

 Item 9. Changes in and Disagreements With Accountants on Accounting
and Financial Disclosure.

 None.

 Item 9A. Controls and Procedures.

 In accordance with Rule 13a-15(b) of the Securities Exchange Act of 1934
as amended (the "Exchange Act"), as of the end of the period covered by this Annual Report on Form 10-K, the
Company's management evaluated, with the participation of the Company's principal executive and financial officer, the effectiveness
of the design and operation of the Company's disclosure controls and procedures (as defined in Rule 13a-15(e) or Rule 15d-15(e)
under the Exchange Act). Disclosure controls and procedures are defined as those controls and other procedures of an issuer that are designed
to ensure that the information required to be disclosed by the issuer in the reports it files or submits under the 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 Act is accumulated and communicated to the issuer's management, including its principal executive
and principal financial officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required
disclosure. Based on that Evaluation he concluded that the Registrant's disclosure controls and procedures are ineffective in gathering,
analyzing and disclosing information needed to satisfy the registrant's disclosure obligations under the Exchange Act. Based upon
an evaluation of the effectiveness of disclosure controls and procedures, our Company's principal executive and principal financial
officer has concluded that as of the end of the period covered by this Annual Report on Form 10K our disclosure controls and procedures
(as defined in Rules 13a-15(e) or 15d-15(e) under the Exchange Act) are not effective because of the material weaknesses in our disclosure
controls and procedures which are identified below. It should be noted that the design of any system of controls is based in part
upon certain assumptions about the likelihood of future events, and there can be no assurance that any design will succeed in achieving
its stated goals under all potential future conditions, regardless of how remote."

 Our management is responsible for establishing and maintaining adequate
internal control over financial reporting for the company (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act). Internal
control over financial reporting is to provide reasonable assurance regarding the reliability of our financial reporting for external
purposes in accordance with accounting principles generally accepted in the United States of America. Internal control over financial
reporting includes maintain records that in reasonable detail accurately and fairly reflect our transactions; providing reasonable assurance
that transactions are recorded as necessary for preparation of our financial statements; providing reasonable assurance that receipts
and expenditures of company assets are made in accordance with management authorization; and providing reasonable assurance that unauthorized
acquisition, use or disposition of company assets that could have a material effect on our financial statements would be prevented or
detected.

 As of April 30, 2015, management assessed the effectiveness of the Company's
internal control over financial reporting based on the criteria for effective internal control over financial reporting established in
SEC guidance on conducting such assessments. Based on this evaluation under the COSO Framework, our management concluded that our internal
control over financial reporting is not effective as of April 30, 2013. In making this assessment, our management used the criteria set
forth by the Committee of Sponsoring Organizations of the Treadway Commission ("COSO") in Internal Control-Integrated Framework.
Based on that evaluation, they concluded that, as of April 30, 2015, such internal controls and procedures were not effective to detect
the inappropriate application of US GAAP rules as more fully described below. This was due to deficiencies that existed in the design
or operation of our internal control over financial reporting that adversely affected our internal controls and that may be considered
to be material weaknesses.

 The matters involving internal controls and procedures that the Company's
management considered to be material weaknesses under the standards of the Public Company Accounting Oversight Board were: (1) lack of
a functioning audit committee and lack of a majority of outside directors on the Company's board of directors, resulting in ineffective
oversight in the establishment and monitoring of required internal controls and procedures; (2) inadequate segregation of duties consistent
with control objectives; (3) insufficient written policies and procedures for accounting and financial reporting with respect to the requirements
and application of US GAAP and SEC disclosure requirements; and (4) ineffective controls over period end financial disclosure and reporting
processes. The aforementioned material weaknesses were identified by the Company's Chief Financial Officer in connection with the review
of our financial statements as of April 30, 2015 and communicated to our management.

 Management believes that the material weaknesses set forth in items (2),
(3) and (4) above did not have an effect on the Company's financial results. However, management believes that the lack of a functioning
audit committee and lack of a majority of outside directors on the Company's board of directors, resulting in ineffective oversight in
the establishment and monitoring of required internal controls and procedures can result in the Company's determination to its financial
statements for the future years.

 We are committed to improving our financial organization. As part of this
commitment, we will create a position to segregate duties consistent with control objectives and will increase our personnel resources
and technical accounting expertise within the accounting function when funds are available to the Company: i) Appointing one or more outside
directors to our board of directors who shall be appointed to the audit committee of the Company resulting in a fully functioning audit
committee who will undertake the oversight in the establishment and monitoring of required internal controls and procedures; and ii) Preparing
and implementing sufficient written policies and checklists which will set forth procedures for accounting and financial reporting with
respect to the requirements and application of US GAAP and SEC disclosure requirements.

 Management believes that the appointment of more outside directors, who
shall be appointed to a fully functioning audit committee, will remedy the lack of a functioning audit committee and a lack of a majority
of outside directors on the Company's Board. In addition, management believes that preparing and implementing sufficient written policies
and checklists will remedy the following material weaknesses (i) insufficient written policies and procedures for accounting and financial
reporting with respect to the requirements and application of US GAAP and SEC disclosure requirements; and (ii) ineffective controls over
period end financial close and reporting processes. Further, management believes that the hiring of additional personnel who have the
technical expertise and knowledge will result proper segregation of duties and provide more checks and balances within the department.
Additional personnel will also provide the cross training needed to support the Company if personnel turn over issues within the department
occur. This coupled with the appointment of additional outside directors will greatly decrease any control and procedure issues the company
may encounter in the future.

 We will continue to monitor and evaluate the effectiveness of our internal
controls and procedures and our internal controls over financial reporting on an ongoing basis and are committed to taking further action
and implementing additional enhancements or improvements, as necessary and as funds allow.

 There have been no changes in our internal controls over financial reporting
that occurred during the year ended April 30, 2015 that have materially affected or are reasonably likely to materially affect, our internal
controls over financial reporting.

 This annual report does not include an attestation report of the Company's
independent registered public accounting firm regarding internal control over financial reporting. Management's report was not subject
to attestation by the Company's independent registered public accounting firm pursuant to temporary rules of the Securities and
Exchange Commission that permit the Company to provide management report in the Annual Report.

 Item 9B. Other Information.

 During the year
ended April 30, 2024, no director or officer of the Company adopted or terminated a "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 10. Directors, Executive Officers and Corporate Governance.

 Our directors serve until their respective successors are elected and qualified.
The names, addresses, ages and positions of our present officers and our directors are set forth below:

 Name

 Age

 Position(s)

 Caren Currier

 Chief Executive Officer, Director

 Background of Officer and Director

 Caren is a native Californian residing in Texas, graduated
from Mount San Antonio College with 3.75 GPA in Business Management. Being the business minded person, Caren has owned and operated her
consulting business for 20 years and previously worked in the family construction and auto wrecking yard business. She has over 25 years
of accounting experience, including serving as the Controller/CFO for the previous management of Zalemark Holding Company. Caren will
overlook budget variance analysis, managing cash flow, inventory analysis, and is proficient in taking defunct companies and bringing
them current.

 Family Relations

 There are no family relationships among the Directors and Officers of Kashin,
Inc. fka One Clean Planet, Inc.

 Involvement in Legal Proceedings

 No executive Officer or Director of the Company has been convicted in any
criminal proceeding (excluding traffic violations) or is the subject of a criminal proceeding that is currently pending.

 No executive Officer or Director of the Company is the subject of any pending
legal proceedings.

 No Executive Officer or Director of the Company is involved in any bankruptcy
petition by or against any business in which they are a general partner or executive officer at this time or within two years of any involvement
as a general partner, executive officer, or Director of any business.

 Item 11. Executive Compensation.

 Our current executive officers and directors received 10,000,000 of
restricted stock equaling $10,000 of compensation and have not received any restricted shares awards, options or any other payouts.

 Officer

 Shares Issued

 Compensation Value

 Caren Currier

 10,000,000

 $10,000

 There is a current employment agreements between the Company and its
executive officers. Our executive officers and directors have agreed to work with remuneration of stock until such time as we receive
revenues that are sufficiently necessary to provide proper salaries to the officer and compensate the director for participation. Our
executive officers and directors have the responsibility of determining the timing of remuneration programs for key personnel based upon
such factors as positive cash flow, shares sales, product sales, estimated cash expenditures, accounts receivable, accounts payable, notes
payable, and a cash balances. At this time, management cannot accurately estimate when sufficient revenues will occur to implement this
compensation, or the exact amount of compensation.

 There are no annuity, pension or retirement benefits proposed to be paid
to officers, directors or employees of the corporation in the event of retirement at normal retirement date pursuant to any presently
existing plan provided or contributed to by Company.

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

 Title
 of Class

 Name
 and Address of Beneficial Owner

 Amount
 and Nature of Beneficial Owner

 Percent
 of Class

 Stock

 601 JULLIAN LLC

 1153 BERGEN PKWY # 165

 EVERGREEN CO 80439-9501

 7,200,000

 11.327%

 Stock

 CARL MAYBIN

 300 KUULEI RD STE A

 KAILUA HI 96734-2701

 31,750,000

 49.952%

 Stock

 Ryan Morgan Hamouth

 Vitri 33A, Costa del Este

 Panama City, Panama

 5,314,858

 8.362%

 Common Stock

 Caren Currier

 2313 Hollyhill Lane

 Denton, TX 76205

 10,000,000

 15.733%

 All Beneficial Owners as
 a Group (4 persons)

 54,264,858

 85.374%

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

 Currently, there are no contemplated transactions that the Company may
enter into with our officers, directors or affiliates. If any such transactions are contemplated we will file such disclosure in a timely
manner with the Commission on the proper form making such transaction available for the public to view.

 The Company has no formal written employment agreement or other contracts
with our current officer and director and there is no assurance that the services to be provided by him will be available for any specific
length of time in the future. Mr. Adamson anticipates devoting at a minimum of ten to fifteen percent of his available time to the Company's
affairs. The amounts of compensation and other terms of any full time employment arrangements would be determined, if and when, such arrangements
become necessary.

 Item 14. Principal Accounting Fees and Services.

 During the fiscal year ended April 30, 2022 we incurred approximately $21,000
in fees to our principal independent accountants for professional services rendered in connection with the audit of financial statements
for the fiscal year ended April 30, 2021. For review of our financial statements for the quarters ended October 31, 2021, October
31, 2021, and January 31, 2022, we incurred approximately $1400 in fees to our principal independent accountants for professional services.

 During the fiscal year ended April 30, 2021 we incurred approximately $0
in fees to our principal independent accountants for professional services rendered in connection with the audit of financial statements
for the fiscal year ended April 30, 2021. For review of our financial statements for the quarters ended October 31, 2020, October 31,
2020 and January 31, 2021, we incurred approximately $0 in fees to our principal independent accountants for professional services.

 During the fiscal year ended April 30, 2022, we did not incur any other
fees for professional services rendered by our principal independent accountants for all other non-audit services which may include, but
not limited to, tax related services, actuarial services or valuation services.

 Item 15. Exhibits, Financial Statement Schedules.

 3.1

 Articles of Incorporation of Kashin, Inc. fka Singular Chef, Inc. (incorporated by reference from our Registration Statement on Form S-1 filed on August 11, 2009)

 3.2

 Bylaws of Kashin, Inc. fka Singular Chef, Inc. (incorporated by reference from our Registration Statement on Form S-1 filed on August 11, 2009)

 31.1

 Rule 13(a)-14(a)/15(d)-14(a) Certification of Chief Executive Officer

 31.2

 Rule 13(a)-14(a)/15(d)-14(a) Certification of Chief Financial Officer *

 32.1

 Section 1350 Certification of Chief Executive Officer

 32.2

 Section 1350 Certification of Chief Financial Officer **

 101.INS

 101.SCH

 101.CAL

 101.DEF

 101.LAB

 101.PRE

 _______

 *
 Included in Exhibit 31.1

 **
 Included in Exhibit 32.1

 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.

 Kashin, Inc.

 (Registrant)

 Date: July 31, 2024

 By

 /s/ Caren Currier

 Caren Currier

 President and Director

 Principal and Executive Officer

 Principal Financial Officer

 Principal Accounting Officer