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 UNITED STATES

 SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

 FORM 10-K

 [X] ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(D)
OF THE SECURITIES EXCHANGE ACT OF 1933

 For the fiscal year ended July 31, 2024

 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 333-260430

 (Exact name of registrant as specified in its charter)

 Nevada

 37-1911358

 7372

 (State or Other Jurisdiction of Incorporation or Organization)

 (IRS Employer

 Identification Number)

 (Primary Standard Industrial Classification Code Number)

 Blvd Porta Trento 122 CP, Blvd Porta Fontana.
 C.P. Leon,

 Guanajuato, Mexico, 37134

 Phone: + 52 5541607366

 Email: principal@tofla.top

 (Address, including Zip Code, and Telephone Number, including Area Code, of Registrant's Principal Executive Office)

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

 Title of each class

 Trading Symbol

 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.

 Yes [ ] No
[X]

 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. Yes [ ] No
[X]

 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 [X] No [ ]

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

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

 Large accelerated Filer

 [ ]

 Accelerated Filer

 [ ]

 Non-accelerated Filer

 [X]

 Smaller reporting company

 [X]

 (Do not check if a smaller reporting company)

 Emerging growth company

 [X]

 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 7(a)(2)(B) of the Securities Act. [ ]

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

 The aggregate market value of the registrant's voting equity held by non-affiliates of the registrant, computed by reference to
the price at which the common stock was last sold as of the last business day of the registrant's most recently completed fiscal
year, was $ 0.

 State the number of shares outstanding of each of
the issuer's classes of common equity, as of the latest practicable date: 5,352,035 common shares issued and outstanding as of October
1, 2024.

 Page

 Item 1.

 Description of Business.

 Item 1A.

 Risk Factors.

 Item 1B.

 Unresolved Staff Comments.

 Item 2.

 Properties.

 Item 3.

 Legal proceedings.

 Item 4.

 Mine Safety Disclosures.

 Item 5.

 Market for Common Equity and Related Stockholder Matters.

 Item 6.

 Selected Financial Data.

 Item 7.

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

 Item 7A.

 Quantitative and Qualitative Disclosures about Market Risk.

 Item 8.

 Financial Statements and Supplementary Data.

 Item 9.

 Changes in and Disagreements with Accountants on Accounting and Financial Disclosure.

 Item 9A.

 Controls and Procedures.

 Item 9B.

 Other Information.

 Item 10.

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

 Item 11.

 Executive Compensation.

 Item 12.

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

 Item 13.

 Certain Relationships and Related Transactions, and Director Independence.

 Item 14.

 Principal Accounting Fees and Services.

 Item 15.

 Exhibits.

 Signatures

 Item 1. Description of Business.

 DESCRIPTION OF BUSINESS

 In General

 Tofla Megaline Inc. ("Tofla"
or "we" or "the Company") was incorporated in the state of Nevada on August 31, 2018. Tofla has only one officer
and director who is Rodolfo Guerrero Angulo. As a development stage company specializing in software for robotic devices, we provide cutting-edge
AI solutions that enhance security and efficiency. Our focus is on developing easy-to-use, high-quality, and cost-effective automation
solutions for both standalone and integrated applications. Our key feature is developing software for security purposes. We offer a comprehensive
suite of software products designed to improve the capabilities of robotic units in surveillance, patrol, and navigation. Our solutions
include advanced algorithms for real-time threat detection, intelligent software for precise route planning and management, and predictive
maintenance capabilities to minimize downtime and reduce costs. Beyond our software offerings, we also provide comprehensive consulting
and technical support services.

 Our solutions can be integrated
with established control equipment and security systems, or used as independent versions. Our current projects involve software integration
with security and video surveillance systems, along with the development of customizable solutions that support long-distance navigation,
and task completion.

 Our technology integrates
a modular system of specialized devices for data collection, advanced AI for real-time threat analysis, and sophisticated software for
seamless integration and control. The modular system offers flexibility and scalability, allowing for easy updates, troubleshooting, and
customization to meet diverse security requirements. AI processes collected data in real-time, detecting potential threats and initiating
appropriate responses. Our software coordinates the various components, ensuring smooth communication and operation between the modular
devices, AI algorithms, and other system elements.

 By harnessing the power of
our modular system, AI capabilities, and innovative software, we are redefining the future of security technology and delivering unparalleled
protection to our clients.

 Principal Products and Services

 Tofla's primary business
includes developing AI-powered software for robotic security systems. We offer a range of software products designed to enhance the
capabilities of these robotic units, including:

 -
 Threat Detection Software: This software utilizes advanced algorithms
to analyze video footage in real time, identifying potential security threats such as unauthorized access, suspicious activities, and
other violations.

 -
 Route Optimization Software: Designed to optimize patrol routes
for robotic units, ensuring efficient coverage of designated areas and minimizing redundant movements.

 -
 Predictive Maintenance Software: This software leverages AI
to predict potential maintenance issues based on usage patterns and sensor data, allowing for proactive interventions and minimizing
downtime.

 -
 Integration Software: Our solutions can be seamlessly integrated
with existing security systems and control equipment, providing a unified and comprehensive security solution.

 These software products collectively
enable robotic security systems to perform their duties more effectively, efficiently, and proactively, enhancing overall security
and reducing the burden on human personnel.

 Our Company is at the forefront
of robotic security software development, leveraging years of investment in AI, autonomy, and efficiency. We offer a comprehensive
suite of solutions designed to enhance the capabilities of robotic units in surveillance, patrol, and threat detection. Our
software is tailored to meet the specific needs of both individual users and businesses seeking to improve their security posture. We
are committed to providing personalized support and ensuring the highest standards of performance and reliability.

 Marketing Plans

 To enhance our market presence and drive growth, we
will implement a comprehensive marketing strategy encompassing digital marketing, partnerships, and customer relationship management. Our
digital marketing efforts will focus on SEO, PPC advertising, and email marketing to increase online visibility and generate leads.
To foster customer loyalty and provide exceptional service, we will implement a robust CRM system and prioritize customer satisfaction. By
effectively executing these marketing strategies, we aim to position our Company as a leading player in the security software market and
achieve our business goals.

 Competition

 The software development market is highly competitive, with
a large number of companies operating in the space. Entry barriers are relatively low, leading to intense competition. To
differentiate ourselves, we will focus on providing tailored solutions that address the specific needs of each client.

 We do not maintain any insurance and do not intend
to maintain insurance in the future. Because we do not have any insurance, if we are made a party of a products liability action, we may
not have sufficient funds to defend the litigation. If that occurs, a judgment could be rendered against us that could cause us to cease
operations.

 Employees; Identification of Certain Significant
Employees.

 We have 1 (one) employee who is Rodolfo Guerrero Angulo,
our officer and director. We may hire employees on an as needed basis following the process of implementing our business plan.

 Offices

 Our business office is located at Blvd Porta Trento
122 CP, Blvd Porta Fontana. C.P., Leon, Guanajuato, Mexico, 37134. This office space is provided by our President for the Company's needs
at no cost. There is no formal rent agreement. Our telephone number is +525541607366.

 Available Information

 We are a public company, and our Annual Reports on
Form 10-K, Quarterly Reports on Form 10-Q, Current Reports on Form 8-K, and any amendments to such reports are filed with the SEC. We
are subject to the informational requirements of the Exchange Act and file or furnish reports, proxy statements, and other information
with the SEC. Such reports and other information filed by us with the Securities and Exchange Commission (the "SEC") is available
at www.sec.gov. Our website is  and we can be contacted at principal@tofla.top. The contents of the websites
referred to above are not incorporated into this filing.

 Government Regulation

 We will be required to comply with all regulations,
rules, and directives of governmental authorities and agencies applicable to our business in any jurisdiction which we would conduct activities.
We do not believe that regulation will have a material impact on the way we conduct our business.

 Item 1A. Risk Factors.

 Not applicable to smaller reporting
companies.

 Item 1B. Unresolved Staff Comments.

 Not applicable to smaller reporting companies.

 Item 2. Properties.

 We do not own any real estate or other properties.

 Item 3. Legal Proceedings.

 During the past ten years, none of the following occurred
with respect to the President of the Company: (1) any bankruptcy petition filed by or against any business of which such person was a
general partner or executive officer either at the time of the bankruptcy or within two years prior to that time; (2) any conviction in
a criminal proceeding or being subject to a pending criminal proceeding (excluding traffic violations and other minor offenses); (3) being
subject to any order, judgment or decree, not subsequently reversed, suspended or vacated, of any court of any competent jurisdiction,
permanently or temporarily enjoining, barring, suspending or otherwise limiting him involvement in any type of business, securities or
banking activities; and (4) being found by a court of competent jurisdiction (in a civil action), the SEC or the commodities futures trading
commission to have violated a federal or state securities or commodities law, and the judgment has not been reversed, suspended or vacated.

 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 Common Equity and Related Stockholder Matters.

 MARKET INFORMATION

 There is a limited public market for our common shares. The
common shares of the Company are listed on OTC Markets under the ticker symbol of TFLM since December 28, 2023. Prior to that time, there
was no public market for our stock.

 HOLDERS

 As of October 2, 2024, the Company had 5,352,035 shares
of our common stock issued and outstanding held by our shareholders.

 DIVIDEND POLICY

 We have not declared or paid dividends on our common
stock since our formation, and we do not anticipate paying dividends in the foreseeable future. Declaration or payment of dividends, if
any, in the future, will be at the discretion of our Board of Directors and will depend on our then current financial condition, results
of operations, capital requirements and other factors deemed relevant by the Board of Directors. There are no contractual restrictions
on our ability to declare or pay dividends.

 SECURITIES AUTHORIZED UNDER EQUITY COMPENSATION PLANS

 We have no equity compensation or stock option plans.

 RECENT SALES OF UNREGISTERED SECURITIES

 None.

 OTHER STOCKHOLDER MATTERS

 None.

 Item 6. Selected Financial Data.

 Not applicable to smaller reporting companies.

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

 Results of Operations
for the years ended July 31, 2024 and 2023:

 Revenue

 During the year ended July 31, 2024 and the year ended July 31, 2023, we
generated $63,700 and $61,350 of revenue, respectively, due to the general growth of our business and increased marketing and sales efforts.

 Operating expenses

 Total operating expenses for the year ended July
31, 2024 and 2023 were $88,240 and $60,701, respectively. The operating expenses for the year ended July 31, 2024 and 2023 included General
and Administrative expenses of $48,876 and $39,528; Amortization Expense of $20,164 and $10,053; and Server Rental of $19,200 and $11,120,
respectively. The increase in general and administrative expense was due to professional services received in the current period to develop
the software for sale with no similar cost incurred in the prior period. The increase in server rental expenses was due to server price
increases at the internet service provider and the increase in amortization expense was due to the acquisition of intangible assets over
time.

 Net Income (Loss)

 Our net income (loss) for the years ended July 31,
2024, and 2023 was $(24,540) and $649, respectively, due to the reasons explained above.

 Liquidity and Capital
Resources and Cash Requirements

 As of July 31, 2024 the Company had cash of $0 ($22,010
as of July 31, 2023) and negative working capital of $85,801 (negative $25,425 as of July 31, 2023).

 During the year ended July 31, 2024 the Company had
$42,876 of cash provided by its operating activities due to its net loss $24,540, decrease in Accounts Payable $5,700, and an increase
in Prepaid Expense of $32,800, offset by Amortization expense of $20,164. During the year ended July 31, 2023 the Company had $13,222
of cash provided by its operating activities due to its net income $649, Amortization expense of $10,053 and increase in Accounts Payable
$6,000, offset by an increase in Prepaid Expense of $3,480.

 During the year ended July 31, 2024 and 2023, the
Company used $56,000 and $22,500 of cash in investing activities, respectively, for the purchase of intangible assets.

 During the year ended July 31, 2024 the Company generated
$76,866 of cash from financing activities due to proceeds from related party loans of $142,216, offset by repayments on related party
loans of $65,350. During the year ended July 31, 2023 the Company generated $30,852 of cash from financing activities, made up of $25,561
received from the sale of common stock and $23,391 of proceeds from related party loans, offset by $18,100 in repayments to related parties.

 Critical Accounting Policies

 Use of Estimates

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

 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 with the customer. Step 2: Identify
the performance obligations in the contract. Step 3: Determine the transaction price. Step 4. Allocate the transaction price. Step 5:
Recognize revenue when (or as) the entity satisfies a performance obligation.

 The Company generates revenue through the sale of
software and by providing consulting or technical support services. For the sale of software, revenue is recognized at the point in time
when the ownership of software (as approved by the customer) is transferred per the terms of a contract. The Company shall not be liable
for any failure to perform its obligations if such failure is due to circumstances beyond its reasonable control. Any liability of the
Company shall be limited to the total of all amounts paid by the customer for services under the contract. For consulting or technical
support services, revenue is recognized as the services are provided.

 The Company generally collects payment from customers
prior to transferring ownership of software or at the end of any service period and may require deposits from customers at the time an
order is placed. When deposits are collected prior to transferring ownership of software or before services are performed the Company
recognizes deferred revenue until the transfer is made or services are provided.

 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 including
arrangements that would affect our liquidity, capital resources, market risk support and credit risk support or other benefits.

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

 Not applicable to smaller reporting companies.

 Item 8. Financial Statements and Supplementary Data.

 FINANCIAL STATEMENTS

 Page

 Report of Independent Registered Public Accounting Firm (PCAOB ID: 6258)

 11-12

 Balance Sheets as of July 31, 2024 and 2023

 Statements of Operations for the years ended July 31, 2024 and 2023

 Statements of Changes in Stockholders' Equity (Deficit) for the years ended July 31, 2024 and 2023

 Statements of Cash Flows for the years ended July 31, 2024 and 2023

 Notes to the Audited Financial Statements as of July 31, 2024

 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM

 Board of Directors and Shareholders

 Tofla Megaline Inc.

 Opinion on the Financial Statements

 We have audited the accompanying balance sheets of Tofla Megaline
Inc. as of July 31, 2024 and 2023, and 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 Tofla Megaline Inc. as of July 31, 2024 and 2023, and the
results of its operations and its cash flows for each of the two years in the period ended July 31, 2024, in conformity with accounting
principles generally accepted in the United States of America.

 Going Concern

 The accompanying financial statements have been prepared assuming
that the entity will continue as a going concern. As discussed in Note 2 to the financial statements, the entity has reported losses,
limited revenues, an accumulated deficit and expects losses in the development of its business, all of which raise substantial doubt about
its ability to continue as a going concern. Management's plans in regard to these matters are also described in Note 2. The financial
statements do not include any adjustments that might result from the outcome of this uncertainty.

 Basis for Opinion

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

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

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

 Critical Audit Matters

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

 /s/ Mac
Accounting Group & CPAs, LLP

 We have served as Tofla
Megaline's auditor since 2021.

 Midvale,
Utah

 October 2, 2024

 BALANCE SHEETS

 July 31, 2024

 July 31, 2023

 ASSETS

 Current Assets

 Cash

 $

 -

 $

 22,010

 Prepaid Expenses

 39,200

 6,400

 Total Current Assets

 39,200

 28,410

 Intangible Assets, Net

 62,411

 26,575

 TOTAL ASSETS

 $

 101,611

 $

 54,985

 LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)

 Liabilities

 Current Liabilities

 Accounts Payable

 $

 $

 6,000

 Related Party Loan

 124,701

 47,835

 Total Current Liabilities

 125,001

 53,835

 Total Liabilities

 125,001

 53,835

 Stockholders' Equity (Deficit)

 Common Stock, $ 0.001 par value, 75,000,000

 shares authorized, 5,352,035 shares issued and outstanding
 as of July 31, 2024 and 2023

 5,352

 5,352

 Additional Paid-in Capital

 Accumulated Deficit

 ( 53,451)

 ( 28,911)

 Total Stockholders' Equity (Deficit)

 ( 23,390)

 1,150

 TOTAL LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)

 $

 101,611

 $

 54,985

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

 STATEMENT OF OPERATIONS

 Year ended

 July 31, 2024

 Year ended

 July 31, 2023

 Revenues

 Software Sales

 $

 63,700

 $

 48,350

 Consulting or Technical Support Services

 -

 13,000

 Total
 Revenues

 63,700

 61,350

 Operating Expenses

 General and Administrative Expenses

 48,876

 39,528

 Amortization Expense

 20,164

 10,053

 Server Rental

 19,200

 11,120

 Total Operating Expenses

 88,240

 60,701

 Net Income (Loss) from Operations

 Provision for Income Taxes

 -

 -

 Net Income (Loss)

 $

 $

 Income (Loss) per Common Share – Basic & Diluted

 $

 ( 0.01)

 $

 0.00

 Weighted Average Number of Common Shares Outstanding-Basic & Diluted

 5,352,035

 5,352,035

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

 STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY
(DEFICIT)

 For the years ended July 31, 2024 and 2023

 Common Stock

 Additional Paid-in-

 Accumulated

 Shares

 Amount

 Capital

 Deficit

 Total

 Balance as of July 31, 2022

 4,500,000

 $

 4,500

 $

 -

 $

 ( 29,560)

 $

 ( 25,060)

 Common shares issued for cash

 852,035

 -

 25,561

 Net income for the period

 -

 -

 -

 Balance as of July 31, 2023

 5,352,035

 5,352

 ( 28,911)

 1,150

 Net loss for the period

 -

 -

 -

 Balance as of July 31, 2024

 5,352,035

 $

 5,352

 $

 $

 ( 53,451)

 $

 ( 23,390)

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

 STATEMENTS OF CASH FLOWS

 Year ended

 July 31,

 2024

 Year ended

 July 31, 2023

 OPERATING ACTIVITIES

 Net Income (Loss)

 $

 $

 Adjustments to reconcile Net Income

to net cash provided by operations:

 Amortization

 20,164

 10,053

 Changes in operating assets and liabilities:

 Prepaid Expense

 ( 32,800)

 ( 3,480)

 Accounts Payable

 ( 5,700)

 6,000

 Cash Flows Provided by (Used in) Operating Activities

 ( 42,876)

 13,222

 INVESTING ACTIVITIES

 Purchase of Intangible Assets

 ( 56,000)

 ( 22,500)

 Cash Flows Used in Investing Activities

 ( 56,000)

 ( 22,500)

 FINANCING ACTIVITIES

 Proceeds from the sale of common stock

 -

 25,561

 Repayments on related party loan

 ( 65,350)

 ( 18,100)

 Proceeds from related party loan

 142,216

 23,391

 Cash Flows Provided by Financing Activities

 76,866

 30,852

 Net cash increase (decrease) for period

 ( 22,010)

 21,574

 Cash at beginning of period

 22,010

 Cash at end of period

 $

 -

 $

 22,010

 SUPPLEMENTAL CASH FLOW INFORMATION

 Cash paid during the period for:

 Interest

 $

 -

 $

 -

 Income taxes

 $

 -

 $

 -

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

 NOTES TO THE AUDITED FINANCIAL STATEMENTS

 JULY 31, 2024

 NOTE 1 – ORGANIZATION AND DESCRIPTION OF
BUSINESS

 Tofla Megaline Inc. ("the Company" or
"we") was incorporated under the laws of the State of Nevada, U.S. on August 31, 2018 (Inception). We are a development-stage
company operating in the business of developing software for security systems.

 NOTE 2 - GOING CONCERN

 The financial statements have been prepared on a going
concern basis which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of business
for the foreseeable future.

 The Company
incurred net loss of $ 24,540 for the year ended July 31, 2024. The Company has limited revenues and an accumulated deficit of $ 53,451
as of July 31, 2024 and further losses are anticipated in the development of its business. Accordingly, there is substantial doubt about
the Company's ability to continue as a going concern.

 The ability
to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or to obtain the necessary
financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management expects
revenue growth to continue over the next twelve months. In the event that revenue is not available to cover all expenses, the Company
intends to finance operating costs with loans from directors and/or private placement of common stock.

 NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES

 Basis of Presentation

 The financial statements of the Company are presented
in US dollars and the Company has adopted a July 31 fiscal year end.

 Use of Estimates

 The preparation of financial statements in conformity
with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of
assets and liabilities and disclosure of contingent assets and liabilities at the date 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 instruments
purchased with a maturity of three months or less to be cash equivalents to the extent the funds are not being held for investment purposes.

 Fair Value of Financial Instruments

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

 These tiers include:

 Level 1: defined as observable inputs such as quoted
prices in active markets;

 Level 2: defined as inputs other than quoted prices
in active markets that are either directly or indirectly observable; and

 Level 3: defined as unobservable inputs in which
little or no market data exists, therefore requiring an entity to develop its own assumptions.

 The carrying value of cash and the Company's loan
from shareholder approximates fair value due to their short-term maturity.

 The Company continually monitors events and changes
in circumstances that could indicate carrying amounts of long-lived assets may not be recoverable. When such events or changes in circumstances
are present, the Company assesses the recoverability of long-lived assets by determining whether the carrying value of such assets will
be recovered through undiscounted expected future cash flows. If the total of the future cash flows is less than the carrying amount of
those assets, the Company recognizes an impairment loss based on the excess of the carrying amount over the fair value of the assets.
Assets to be disposed of are reported at the lower of the carrying amount or the fair value less costs to sell.

 Impairment of Long-Lived Assets

 The Company
continually monitors events and changes in circumstances that could indicate carrying amounts of long-lived assets may not be recoverable.
When such events or changes in circumstances are present, the Company assesses the recoverability of long-lived assets by determining
whether the carrying value of such assets will be recovered through undiscounted expected future cash flows. If the total of the future
cash flows is less than the carrying amount of those assets, the Company recognizes an impairment loss based on the excess of the carrying
amount over the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or the fair value
less costs to sell.

 Property and Equipment

 Property and equipment are stated at cost and depreciated
on the straight-line method over the estimated life of the asset, which is three years.

 Intangible Asset

 The Company accounts for its intangible assets in
accordance with ASC Subtopic 350-40, Internal-Use Software-Computer Software Developed or Obtained for Internal Use, and ASC Subtopic
360-10, Accounting for the Impairment or Disposal of Long-Lived Assets. ASC Subtopic 350-40 requires assets to be recorded at the cost
to develop the asset and requires an intangible asset to be amortized over its useful life and for the useful life to be evaluated every
reporting period to determine whether events or circumstances warrant a revision to the remaining period of amortization. If the estimate
of useful life is changed, the remaining carrying amount of the intangible asset is amortized prospectively over the revised remaining
useful life. Costs incurred to renew or extend the life of an intangible asset are expensed as incurred. The Company recognizes amortization
in the month after the asset is placed in service.

 In September 2021 the Company capitalized website
development costs of $6,325, which is being amortized over a three-year life. As of July 31, 2024, the accumulated amortization for the
software was $ 5,997.

 In June 2022 the Company also purchased video recording
software at a cost of $10,000, which will be amortized over three years. As of July 31, 2024, the accumulated amortization related to
the software was $7,083.

 In November 2022 the Company purchased software for
solutions for designing a perimeter security system at a cost of $15,500 which will be amortized over three years. As of July 31, 2024,
the accumulated amortization related to the software was $8,611.

 In January 2023 the Company purchased a global brandmauer
for remote management via the internet at a cost of $7,000 which will be amortized over three years. As of July 31, 2024, the accumulated
amortization for the software was $3,500.

 In August 2023 the Company bought navigation and mapping
software at a cost of $20,000 which will be amortized over three years. As of July 31, 2024, the accumulated amortization for the software
was $6,667.

 In June 2024 the Company bought the threat detection
suite software at a cost of $20,000 which will be amortized over three years. As of July 31, 2024, the accumulated amortization for the
software was $556.

 In July 2024 the Company bought the route management
software at a cost of $16,000 which will be amortized over three years. As of July 31, 2024, the accumulated amortization for the software
was $0.

 The Company had the following intangible assets as
of July 31, 2024 and 2023:

 As of July 31, 2024

 As of July 31, 2023

 Website Development Costs

 $

 6,325

 $

 6,325

 Video Recording Software

 10,000

 10,000

 Software for Solutions for Designing a Perimeter Security System

 15,500

 15,500

 Global Brandmauer for Remote Management via the Internet

 7,000

 7,000

 Navigation and Mapping Software

 20,000

 -

 Threat Detection Suite Software

 20,000

 -

 Route Management Software

 16,000

 -

 Accumulated Amortization

 (32,414)

 (12,250)

 Intangible Assets, Net

 $

 62,411

 $

 26,575

 During the years ended July 31, 2024 and 2023 the
Company recorded amortization expense of $20,164 and $10,053, respectively.

 The Company expects to recognize amortization expense
of $29,411 for the fiscal year ending July 31, 2025, amortization expense of $21,556 for the fiscal year ending July 31, 2026, and amortization
expense of $11,444 for the fiscal year ending July 31, 2027.

 Income Taxes

 The Company follows the liability method of accounting
for income taxes. Under this method, deferred income tax assets and liabilities are recognized for the estimated tax consequences
attributable to differences between the financial statement carrying values and their respective income tax basis (temporary differences).
 The effect on deferred income tax assets and liabilities of a change in tax rates is recognized in income in the period that includes
the enactment date.

 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 with the customer.

 Step 2: Identify the performance obligations in the
contract.

 Step 3: Determine the transaction price.

 Step 4. Allocate the transaction price.

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

 The Company generates revenue through the sale of
software and by providing consulting or technical support services. For the sale of software, revenue is recognized at the point in time
when the ownership of software (as approved by the customer) is transferred per the terms of a contract. The Company shall not be liable
for any failure to perform its obligations if such failure is due to circumstances beyond its reasonable control. Any liability of the
Company shall be limited to the total of all amounts paid by the customer for services under the contract. For consulting or technical
support services, revenue is recognized as the services are provided.

 The Company generally collects payment from customers
prior to transferring ownership of software or at the end of any service period and may require deposits from customers at the time an
order is placed. When deposits are collected prior to transferring ownership of software or before services are performed the Company
recognizes deferred revenue until the transfer is made or services are provided. During the years ended July 31, 2024 and 2023, the Company's
revenue was $ 67,300 and $ 61,350, respectively. As of July 31, 2024 and 2023 the Company had no deferred revenue.

 During the year ended July 31, 2024 one customer made
up 66% of our total revenues and during the year ended July 31, 2023 we had two customers that made up 60% and 16% of our total revenues.

 Basic Income (Loss) Per Share

 The Company computes earnings (loss) per share in
accordance with ASC 260-10-45 'Earnings per Share, which requires the presentation of both basic and diluted earnings per share
on the face of the statement of operations. Basic earnings (loss) per share is computed by dividing net earnings (loss) available to common
stockholders by the weighted average number of outstanding common shares during the period. Diluted earnings (loss) per share gives effect
to all dilutive potential common shares outstanding during the period. Dilutive earnings (loss) per share excludes all potential common
shares if their effect is anti-dilutive. The Company has no potential dilutive instruments, and therefore, basic and diluted earnings
(loss) per share are equal.

 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.

 NOTE 4 – COMMON STOCK

 The Company has 75,000,000 common shares authorized
with a par value of $0.001 per share.

 During August 2022 the Company issued 40,834
shares of common stock for cash proceeds of $1,225 at $0.03 per share.

 During September 2022 the Company issued 29,333
shares of common stock for cash proceeds of $880 at $0.03 per share.

 During October 2022 the Company issued 168,134
shares of common stock for cash proceeds of $5,044 at $0.03 per share.

 During November 2022 the Company issued 328,400
shares of common stock for cash proceeds of $9,852 at $0.03 per share.

 During December 2022 the Company issued 285,334
shares of common stock for cash proceeds of $8,560 at $0.03 per share.

 As of July 31, 2024 and 2023, the Company had 5,352,035
shares issued and outstanding.

 NOTE 5 – RELATED PARTY TRANSACTIONS

 In support of the Company's efforts and cash
requirements, it may rely on advances from related parties until such time that the Company can support its operations or attains adequate
financing through sales of its equity or traditional debt financing. There is no formal written commitment for continued support by shareholders
or directors. Amounts represent advances or amounts paid in satisfaction of liabilities.

 Effective August 31, 2018 the Company's Chief
Executive Officer ("CEO"), Rodolfo Guerrero Angulo, formally agreed to advance funds to the Company to pay for professional
fees and operating expenses under a $50,000 Loan Agreement. Effective April 20, 2022 the Company's CEO formally agreed to advance
additional funds to the Company to pay for professional fees and operating expenses under a second $50,000 Loan Agreement. Effective June
12, 2024 the Company entered into an amended and restated loan agreement with its CEO that consolidated all earlier loans and increased
the loan amount by an additional $50,000. The outstanding loan agreement is non-binding and discretionary, bears no interest, is unsecured,
and has no fixed due date, therefore, any amounts outstanding under the agreement is considered due on demand. The Company's CEO
was due $124,701 as of July 31, 2024 under the amended and restated loan agreement, where during the year ended July 31, 2024 $ 142,216
was advanced to the Company and the Company made repayments of $ 65,350.

 NOTE 6 – COMMITMENTS AND CONTINGENCIES

 Contractual Commitments

 The Company has entered into no contractual commitments
as of July 31, 2024.

 Litigation

 The Company was not subject to any legal proceedings
during the period from August 31, 2018 (Inception) to July 31, 2024 and no legal proceedings are currently pending or threatened to the
best of our knowledge.

 NOTE 7 – INCOME TAXES

 The Company has no tax position at July 31, 2024 for
which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility. The Company
recognizes interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. No such interest
or penalties were recognized during the periods presented. The Company had no accruals for interest and penalties at July 31, 2024. The
Company's utilization of any net operating loss carryforward may be unlikely as a result of its intended activities.

 The valuation allowance at July 31, 2024 was $11,225.
The net change in valuation allowance from July 31, 2023 to July 31, 2024 was $5,153. In assessing the realizability of deferred tax assets,
management considers whether it is more likely than not that some portion or all of the deferred income tax assets will not be realized.
The ultimate realization of deferred income tax assets is dependent upon the generation of future taxable income during the periods in
which those temporary differences become deductible. Management considers the scheduled reversal of deferred income tax liabilities, projected
future taxable income, and tax planning strategies in making this assessment.

 Based on consideration of these items, management
has determined that enough uncertainty exists relative to the realization of the deferred income tax asset balances to warrant the application
of a full valuation allowance as of July 31, 2024 and 2023. All tax years since inception remain open for examination only by taxing authorities
of US Federal and state of Nevada.

 The Company has a net operating loss carryforward
for tax purposes totaling $53,541 at July 31, 2024. According to current tax laws, the losses can carryforward indefinitely. There is
a limitation on the amount of taxable income that can be offset by carryforwards after a change in control (generally greater than a 50%
change in ownership).

 The components of the Company's deferred tax
asset computed at the federal statutory rate of 21% is as follows:

 July 31, 2024

 July 31, 2023

 Net operating loss carryforward

 $

 ( 53,451)

 $

 ( 28,911)

 Effective tax rate

 21%

 21%

 Deferred tax asset

 11,225

 6,071

 Less: Valuation allowance

 ( 11,225)

 ( 6,071)

 Net deferred asset

 $

 -

 $

 -

 The income tax provision differs from the amount of
income tax determined by applying the statutory income tax rates to pretax income from continuing operations for the year ended May 31,
2024 due to the following:

 Year Ended July 31, 2024

 Year Ended July 31, 2023

 Book loss

 $

 (5,153)

 21%

 $

 21%

 Valuation allowance

 5,153

 (21)%

 (136)

 (21)%

 $

 -

 $

 -

 NOTE 8 – SUBSEQUENT EVENTS

 The Company has evaluated subsequent events from July
31, 2024 to the date the financial statements were issued and has determined that it does not have any material subsequent events to disclose
in these financial statements other than those described below.

 In August and September 2024, the Company's
CEO advanced $ 8,191 to the Company for the Company's operating expenses.

 Effective August 30, 2024, Marquez Hernandez Maria
De Lourdes was appointed to serve as Independent Director of the Company.

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

 None.

 Item 9A. Controls and Procedures.

 Evaluation of Disclosure
Controls and Procedures

 Our Principal Executive Officer
and Principal Financial Officer conducted an evaluation of the effectiveness of our disclosure controls and procedures as defined in Rules
13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934 (the "Exchange Act"). Based on this evaluation, our Principal
Executive Officer and Principal Financial Officer concluded that in light of the material weaknesses described below, our disclosure controls
and procedures were not effective as of July 31, 2024. See material weaknesses discussed below in Management's Annual Report on
Internal Control over Financial Reporting.

 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 July 31, 2024, 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 July 31, 2024, the Company determined that there were control deficiencies
that constituted material weaknesses, as described below.

 1.We lack an adequate internal control structure –
Due to the size of the Company we do not have the appropriate control activities, risk assessment procedures, controls over information
and communication, or effective monitoring controls.

 2.We do not have appropriate segregation of duties
or adequate accounting resources – The Company has only one employee that does not have sufficient accounting knowledge, experience,
and understanding of US GAAP or SEC rules, therefore no expertise or reviews are in place to ensure adequate financial reporting. Further,
while not being legally obligated to have an audit committee, it is the management's view that such a committee, including a financial
expert member, is an utmost important entity level control over the Company's financial statements. Currently the Board of Directors
acts in the capacity of the Audit Committee, and does not include a member that is considered to be independent of management to provide
the necessary oversight over management's activities.

 3.We do not have appropriate information technology
controls – 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. Further there are no IT controls in place to prevent changes to, or misstatement in, financial reporting.

 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 July 31, 2024 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 July 31, 2024, that has materially affected, or is reasonably likely to materially
affect, our internal control over financial reporting.

 Item 9B. Other Information.

 None.

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

 DIRECTORS, EXECUTIVE OFFICERS, AND CONTROL PERSONS

 Our executive officer's and director's and their respective ages are as
follows:

 Name

 Age

 Positions

 Rodolfo Guerrero Angulo

 President, Treasurer, Secretary and Director (Principal Executive, Financial and Accounting Officer)

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

 Rodolfo Guerrero Angulo

 Rodolfo Guerrero Angulo has acted as our President,
Treasurer, Secretary and sole Director since we incorporated on August 31, 2018. Mr. Angulo owns 100% of the outstanding shares of our
common stock. As such, it was unilaterally decided that Mr. Angulo was going to be our sole President, Chief Executive Officer, Treasurer,
and Chief Financial Officer, Chief Accounting Officer, Secretary and member of our board of directors. Between 2011 and 2018, Mr. Angulo
worked as IT project manager in real estate sector for Afkal Develop (Leon, Mexico). Mr. Angulo's responsibilities included managing
the Company's projects and he was responsible for programming and extensions for project teams. In 2006, Mr. Angulo decided to change
his field of work and started working as a freelance IT manager for a small firm in Leon, Mexico, where he worked until 2011. Between
1996 and 2005, Mr. Angulo worked in the area of car dealership called Leonveh ltd. in Leon, Mexico. Mr. Angulo studied at University of
Leon in Leon, Mexico from 1989 to 1995 and he did not graduate. Mr. Angulo prioritized experience in business over education. This enabled
him to obtain more experience sooner and start new business with additional knowledge.

 During the past ten years, Mr. Angulo has not
been the subject to any of the following events:

 1. Any bankruptcy petition filed by or against
any business of which Mr. Angulo 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 Mr. Angulo's 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.

 DIRECTOR INDEPENDENCE

 Our Board of Directors is currently composed of one
member, Rodolfo Guerrero Angulo, who does not qualify as an independent director. Our board of directors has not made a subjective determination
as to each director that no relationships exist which, in the opinion of our board of directors, would interfere with the exercise of
independent judgment in carrying out the responsibilities of a director. Had our Board of Directors made these determinations, our board
of directors would have reviewed and discussed information provided by the directors and us with regard to each director's business
and personal activities and relationships as they may relate to us and our management.

 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

 We do not have an Audit Committee or Compensation
Committee because the Company's sole employee is also the sole member of management and sole director. Additionally, we have no
persons currently receiving any compensation due to our start-up nature. Our sole director performs some of the same functions of an Audit
Committee and Compensation Committee, such as: recommending a firm of independent certified public accountants to audit the annual financial
statements; reviewing the independent auditor's independence, the financial statements, and their audit report; reviewing management's
administration of the system of internal accounting controls, and determining all compensation amounts. The Company does not currently
have a written audit committee charter or a compensation committee charter or any similar documents.

 We have no financial expert. We believe the cost related
to retaining a financial expert at this time is prohibitive. Further, because of our start-up operations, we believe the services of a
financial expert are not warranted.

 CODE OF ETHICS

 The Company has not adopted a formal written code
of ethics due to the small size of the organization and start-up nature, along with the fact that the Company's sole employee is
also the sole member of management and sole director.

 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 fiscal years July 31, 2024 and 2023:

 Name and

 Principal

 Position

 Period

 Salary

 ($)

 Bonus

 ($)

 Stock

 Awards

 ($)*

 Option

 Awards

 ($)*

 Non-Equity

 Incentive Plan

 ($)

 Nonqualified

 Deferred

 ($)

 All Other

 ($)

 Total

 ($)

 Rodolfo Guerrero Angulo, President

 2024

 2023

 Rodolfo Guerrero Angulo has 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

 The Company is not a party to any employment agreement and has no compensation
agreement with any officer or director.

 DIRECTOR COMPENSATION

 The following table sets forth director compensation
as of July 31, 2024 and 2023:

 Name

 Period

 Fees

 Earned or Paid in Cash

 ($)

 Stock

 Awards

 ($)

 Opinion

 Awards

 ($)

 Non-Equity

 Incentive Plan

 ($)

 Nonqualified

 Deferred

 Earnings

 ($)

 All Other

 ($)

 Total

 ($)

 Rodolfo Guerrero Angulo, President

 2024

 2023

 We have not compensated our directors for their service on our Board of
Directors since our inception. There are no arrangements pursuant to which directors will be compensated in the future for any services
provided as a director.

 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 5,352,035
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

 Rodolfo Guerrero Angulo

 4,000,000

 74.74%

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

 Effective August 31, 2018 the Company's CEO
and sole director formally agreed to advance funds to the Company to pay for professional fees and operating expenses under a $50,000
Loan Agreement. Effective April 20, 2022 the Company's CEO and sole director formally agreed to advance additional funds to the
Company to pay for professional fees and operating expenses under a second $50,000 Loan Agreement. Effective June 12, 2024 the Company
entered into an amended and restated loan agreement with its CEO and sole director that consolidated all earlier loans and increased the
loan amount by an additional $50,000. The outstanding loan agreement is non-binding and discretionary, bears no interest, is unsecured,
and has no fixed due date, therefore, any amounts outstanding under the agreement is considered due on demand. The Company's CEO
and sole director was due $124,701 as of July 31, 2024 under the amended and restated loan agreement, where during the year ended July
31, 2024 $142,216 was advanced to the Company and the Company made repayments of $65,350.

 Item 14. Principal Accountant Fees and Services.

 The following table sets forth the fees billed to our company for the years
ended July 31, 2024 and 2023 for professional services rendered by Mac Accounting Group, LLP, the independent auditor:

 Fees

 2024

 2023

 Audit Fees

 $

 14,850

 $

 13,500

 Audit Related Fees

 -

 -

 Tax Fees

 -

 -

 Other Fees

 -

 -

 Total Fees

 $

 14,850

 $

 13,500

 Item 15. Exhibits.

 Exhibit No.

 Description

 31.1

 Certification of Chief Executive Officer and Chief Financial Officer pursuant to Securities Exchange Act of 1933 Rule 13a-14(a) or 15d-14(a).

 32.1

 Certifications pursuant to Securities Exchange Act of 1933 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.

 SIGNATURES

 Pursuant to the requirements of the Securities Exchange
Act of 1933, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

 Date: October 2, 2024

 By:

 /s/ Rodolfo Guerrero Angulo

 Rodolfo Guerrero Angulo

 Chief Executive Officer

 President, Treasurer and Secretary

 (Principal Executive, Financial and Accounting Officer)