Leopard Energy (LEEN) 10-Q/A 21 Nov 24 2024 Q1 Quarterly report (amended) Financial data

Cover

Cover - shares	3 Months Ended
	Oct. 31, 2023	Dec. 14, 2023
Cover [Abstract]
Entity Registrant Name	Leopard Energy, Inc.
Entity Central Index Key	0001230524
Document Type	10-Q/A
Amendment Flag	true
Current Fiscal Year End Date	--07-31
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	No
Document Period End Date	Oct. 31, 2023
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2024
Entity Common Stock Shares Outstanding		1,272,917
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	000-50693
Entity Incorporation State Country Code	NV
Entity Tax Identification Number	90-0314205
Entity Address Address Line 1	Via Tomaso Rodari 6
Entity Address City Or Town	Lugano
Entity Address Country	CH
Entity Address Postal Zip Code	6900
City Area Code	41
Local Phone Number	791595013
Entity Interactive Data Current	No
Amendment Description	In a Form 10-K/A filed with the Securities and Exchange Commission (the “SEC”) on December 15, 2023, the Company, disclosed that it had recently learned that, despite representations and statements to the contrary, Ahmed & Associates, P.C. (“AAPC”), the accounting firm that the Company had retained as its independent registered accounting firm with respect to the audit of its financial statements for the year ended July 31, 2023, was not registered with the Public Company Accounting Oversight Board (the “PCAOB”), as required by the rules and regulations adopted by the SEC. In addition, in January 2024, the PCAOB revoked the registration of Jack Shama, CPA, the accounting firm that had audited the Company’s financial statements for the year ended July 31, 2022.  Accordingly, on April 17, 2024, the Company filed an additional Form 10-K/A further its Annual Report on Form 10-K for the year ended July 31, 2023 to include financial statements for the years ended July 31, 2023 and July 31, 2022, which were audited by a PCAOB registered accounting firm. As a result thereof, the Company is restating in this Report, its financial statements for the three months ended October 31, 2023 and 2022.

UNAUDITED CONDENSED CONSOLIDATE

UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Oct. 31, 2023	Jul. 31, 2023
Current assets:
Cash	$ 10,003	$ 3
Deposits & prepayments	3,561	0
Total current assets	13,564	3
Other assets:
Lavaca Country Texas Producing Asset	0	0
Software development - WIP	0	0
Total other assets	0	0
Total Assets	13,564	3
Current liabilities:
Accounts payable and accrued liabilities	81,281	123,309
Total current liabilities	81,281	123,309
Long term liabilities:
Convertible notes payable	0	179,150
Loan payable	0	13,134
Total non-current liabilities	0	192,284
Total Liabilities	81,281	315,593
STOCKHOLDER'S DEFICIT
Preferred stock: $0.001 par value, 10,000,000 authorized, 100,000 issued and outstanding as of October 31, 2023 and July 31, 2023, respectively	100	100
Common stock: $0,001 par value, 250,000,000 authorized, 1,272,917 issued and outstanding as of October 31, 2023 and as of July 31, 2023, respectively	1,272	1,272
Additional paid in capital	11,421,629	11,155,185
Accumulated deficit	(11,490,718)	(11,472,147)
Total Stockholder's Deficit	(67,717)	(315,590)
Total Liabilities and Stockholder's Deficit	$ 13,564	$ 3

UNAUDITED CONDENSED CONSOLIDA_2

UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Oct. 31, 2023	Jul. 31, 2023
UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	100,000	100,000
Preferred stock, shares outstanding	100,000	100,000
Common stock, par value	$ 1	$ 0.001
Common stock, shares authorized	250,000,000	250,000,000
Common stock, shares issued	1,272,917	1,272,917
Common stock, shares outstanding	1,272,917	1,272,917

UNAUDITED CONDENSED CONSOLIDA_3

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS - USD ($)	3 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS
Net Sales	$ 0	$ 0
Cost of Goods Sold	0	0
Gross Income	0	0
General and administrative	(42,517)	(23,758)
Write off software	0	0
Negotiating expenses	(24,230)	0
Total operating expenses	(66,747)	(23,758)
Operating income (loss)	(66,747)	(23,758)
Other income
Write off Accounts payable	26,619	0
Write off convertible notes	8,423	0
Write off loan payable	13,134	0
Total other income	48,176	0
Net loss	$ (18,571)	$ (23,758)
Net loss per share - basic and diluted	$ (0.01)	$ (0.02)
Weighted average shares outstanding - basic and diluted	1,272,917	1,043,772

UNAUDITED CONDENSED CONSOLIDA_4

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS EQUITY - USD ($)	Total	Common Stock	Preferred Stock	Additional Paid-In Capital	Retained Earnings (Accumulated Deficit)
Balance, shares at Jul. 31, 2022		961,448
Balance, amount at Jul. 31, 2022	$ (198,695)	$ 961	$ 0	$ 11,123,597	$ (11,323,253)
Issuance of Common stock from convertible notes conversion, shares		98,160
Issuance of Common stock from convertible notes conversion, amount	23,486	$ 98	0	23,388	0
Issuance of Common Stock, shares		37,079
Issuance of Common Stock, amount	37	$ 37	0	0	0
Cancellation of Common shares, shares		(37,079)
Cancellation of Common shares, amount	(37)	$ (37)	0	0	0
Net Income (Loss)	(23,758)	$ 0	0	0	(23,758)
Balance, shares at Oct. 31, 2022		1,059,608
Balance, amount at Oct. 31, 2022	(198,967)	$ 1,059	$ 0	11,146,985	(11,347,011)
Balance, shares at Jul. 31, 2023		1,272,917	100,000
Balance, amount at Jul. 31, 2023	(315,590)	$ 1,272	$ 100	11,155,185	(11,472,147)
Net Income (Loss)	(18,571)	0	0	0	(18,571)
Additional paid in capital	266,444	$ 0	$ 0	266,444	0
Balance, shares at Oct. 31, 2023		1,272,917	100,000
Balance, amount at Oct. 31, 2023	$ (67,717)	$ 1,272	$ 100	$ 11,421,629	$ (11,490,718)

UNAUDITED CONDENSED CONSOLIDA_5

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	3 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
Net loss for the period	$ (18,571)	$ (23,758)
Adjustments to reconcile net loss to cash used in operating activities:
Convertible Notes Write off	(8,423)	0
Loan Payable write off	(13,134)	0
Accounts payable write off	(26,619)	0
Original initial discount and legal processing fees	0	3,000
Change in operating assets and liabilities
Deposits & prepayments	(3,561)	0
Accounts payable and accrued liabilities	1,591	(20,337)
Due to parent-operating expenses	68,717
Net cash provided from (used in) operating activities	0	(41,095)
Cash flows from investing activities
Software Development	0	0
Net cash used in investing activities	0	0
Cash flows from financing activities
Change in convertible notes payable	0	30,000
Proceeds from Notes payable	0	11,000
Proceeds from issuance of common shares	0	0
Proceeds from additional paid in capital	10,000	0
Net cash provided by financing activities	10,000	41,000
Change in Cash	10,000	(95)
Cash - beginning of period	3	320
Cash - end of period	10,003	225
Cash paid for:
Interest	0	0
Income tax	0	0
Non-Cash Activities:
Shareholder contribution converted from due to parent balance	$ 257,444	$ 0

Organization and Business

Organization and Business	3 Months Ended
	Oct. 31, 2023
Organization and Business
Organization and Business	Note 1. Organization and Business Cyber Apps World Inc. (the “Company”), following the merger with the Company's wholly owned subsidiary on April 9, 2015, (formed for the sole purpose of merging with its parent), has been engaged in the development of mobile applications focusing on allowing users around the world to save money on products and services from member merchants and suppliers instantly with mobile coupons, using their desktops and/or mobile devices, including smartphones. The Company have not been successful in developing revenue from operations. Since its acquisition of a controlling interest in August 2023, Zenith Energy Ltd. (“Zenith Energy”), the Company’s controlling stockholder, the Company will expand its business into the energy sector. The Company has filed an Amendment to its Articles of Incorporation (the “Amendment”) with the Secretary of State of Nevada, changing its name from “Cyber Apps World Inc.” to “Leopard Energy, Inc.” effective April 26, 2024.

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Oct. 31, 2023
Summary of Significant Accounting Policies
Summary of Significant Accounting Policies	Note 2. Summary of Significant Accounting Policies Basis of Presentation The accompanying unaudited interim consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America for interim financial information and with the instructions to Form 10-Q and Regulation S-X. Accordingly, the unaudited interim financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. The accompanying unaudited condensed consolidated financial statements include the accounts of Leopard Energy, Inc, (formerly known as Cyber Apps World Inc.) (the “Company”). These financial statements are condensed and, therefore, do not include all disclosures normally required by accounting principles generally accepted in the United States of America. Therefore, these statements should be read in conjunction with the most recent annual financial statements of The Company for the year ended July 31, 2023, included in the Company’s Form 10-K filed with the Securities and Exchange Commission on April 17,2024. In particular, the Company’s significant accounting principles were presented as Note 2 to the Financial Statements in that report. In the opinion of management, all adjustments necessary for a fair presentation have been included in the accompanying interim condensed financial statements and consist of only normal recurring adjustments. The results of operations presented in the accompanying interim condensed financial statements are not necessarily indicative of the results that may be expected for the full year ending July 31, 2024. Going Concern The accompanying unaudited interim consolidated financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the discharge of liabilities in the normal course of business for the foreseeable future. As reflected in the accompanying unaudited interim financial statements for the three months ended October 31, 2023, the Company incurred net loss of $(18,571). The Company did not have any revenue during the three months ended October, 2023. As of October 31, 2023, the Company had accumulated deficit of $(11,490,718) and a working capital deficit of $(67,717). Management believes these factors raise substantial doubt about the Company’s ability to continue as a going concern for the next twelve months. Management recognized that the Company’s continued existence is dependent upon its ability to obtain needed working capital through additional equity and/or debt financing and revenue to cover expenses as the Company continues to incur losses. Since its incorporation, the Company has financed its operations through advances from its controlling stockholders, third-party convertible debt, and the sale of its common stock. Management’s plans are to finance operations through the sale of equity or other investments for the foreseeable future, as the Company does not receive significant revenue from its business operations. There is no guarantee that the Company will be successful in arranging financing on acceptable terms. The Company’s ability to raise additional capital is affected by trends and uncertainties beyond its control. The Company does not currently have any arrangements for financing, and it may not be able to find such financing if required. Obtaining additional financing would be subject to a number of factors, including investor sentiment. Market factors may make the timing, amount, terms or conditions of additional financing unavailable to it. These uncertainties raise substantial doubt about the ability of the Company to continue as a going concern. The accompanying financial statements do not include any adjustments that might result from the outcome of these uncertainties. Since its acquisition of a controlling interest in August 2023, Zenith Energy Ltd. (“Zenith Energy”), the Company’s controlling stockholder, has provided approximately $257,444 in working capital on behalf of the Company. Zenith Energy has indicated that intends to continue to finance the Company and its expansion into the energy sector, pending the receipt of additional financing. The Company’s significant accounting policies are summarized in Note 2 of the Company’s Annual Report on Form 10-K for the year ended July 31, 2023. There were no significant changes to these accounting policies during the three months ended October 31, 2023, and the Company does not expect that the adoption of other recent accounting pronouncements will have a material impact on its financial statements. Restatement of previously issued unaudited interim consolidated financial statements The Company identified series of misstatements that restated its previously issued financial statements for the years ended July 31, 2023 and 2022 in the Form 10-K filed with SEC on April 17,2024 Accordingly, the Company has restated the accompanying unaudited consolidated financial statements for the three-month ended October 31,2023 and 2022 that were previously included in the Form 10-Q filed with the SEC on December 15, 2023. The restatement primarily relates to intangible assets valuation and impairment and equity retrospectively restatement. Major Restatement Background In October 2022, the stockholders representing a majority of the Company's issued voting shares, as well as the Company's Board of Directors approved a reverse stock split whereby each 840 pre-split shares of common stock shall be exchanged for one post-split share of common stock. Common stock, additional paid-in capital and per share data was not presented on a retroactive basis to reflect the reverse stock split in previously filed 10-K. The Company corrected the Changes in Stockholder’s Equity to retrospectively state the movement. Subsequently on August 23, 2023, the original major stockholder, JanBella Group, LLC, sold the 100,000 Series A Preferred Shares it held to Zenith Energy Ltd. for consideration of approximately $398,400. In the change in control transaction, Zenith Energy acquired 99.87% of the voting power of the Company. Upon the share transfer, Zenith Energy bear the settlement for all existing convertible promissory notes and also partial accounts payable balance, the remining liabilities balance will be written off. The Company previously recorded the redemption of convertible promissory notes and payment of accounts payable balance by Zenith Energy as other income. After re-assess the situation, the Company made an adjustment to book the portion paid by Zenith Energy as a Paid in Capital from stockholder. The impact of restatement The following table summarized the effect of the restatement on each financial statement line items as of and for the three-months October 31, 2023, as indicated: Summary of restatement – unaudited condensed consolidated balance sheets October 31, 2023 2023 (Unaudited and Restated) (Previously filed) Current assets: Cash $ 10,003 $ 10,003 Deposits & prepayments 3,561 - Total current assets 13,564 10,003 Other assets: Lavaca Country Texas Producing Asset - Software development - WIP - 488,696 Total other assets - 488,696 Total Assets $ 13,564 $ 498,699 LIABILITIES Current liabilities: Accounts payable and accrued liabilities $ 81,281 $ 19,250 Total current liabilities 81,281 19,250 Long term liabilities: Convertible notes payable - - Intercompany liabilities - 116,018 Loan payable - - Total non-current liabilities - 116,018 Total Liabilities 81,281 135,268 STOCKHOLDER’S EQUITY(DEFICIT) Preferred stock: $0,001 par value, 10,000,000 authorized, 100,000 issued and outstanding as of October 31, 2024 and July 31, 2023, 100 100 Common stock: $0,001 par value, 250,000,000 authorized, 1,272,917 issued and outstanding as of October 31, 2024 and as of July 31, 2023, respectively 1,272 1,272 Additional paid in capital 11,421,629 10,624,138 Accumulated deficit (11,490,718 ) (11,767,562 ) Total Stockholder’s Deficit (67,717 ) 363,431 Total Liabilities and Stockholder’s Deficit $ 13,564 $ 498,699 Summary of restatement – unaudited consolidated statements of operations and comprehensive loss For the three months ended October 31, 2023 2023 (Unaudited and Restated) (Previously filed) $ $ Net Sales - - Cost of Goods Sold - - Gross Income - - General and administrative (42,517 ) 112,611 Write off software - - Negotiating expenses (24,230 ) - Total operating expenses (66,747 ) 112,611 Operating income (loss) (66,747 ) 112,611 Other income (expense) Write off Accounts payable 26,619 - Write off convertible notes 8,423 - Write off loan payable 13,134 - Total other income (expense) 48,176 - Net income (loss) (18,571 ) 112,611 ) Net loss per share – basic and diluted (0.01 ) (0.09 ) Weighted average shares outstanding – basic and diluted 1,272,917 1,272,917 Summary of restatement – unaudited condensed consolidated statement of stockholders’ deficit UNAUDITED CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS’ DEFICIT For the three-months ended October 31, 2023 and 2022 (Restated) Common Stock Preferred Stock Additional Number Par Value Number Par Value paid in Capital Accumulated Deficit Total $ $ $ $ $ Opening balance as of July 31, 2022 961,448 961 - - 11,123,597 (11,323,253 ) (198,695 ) Issuance of Common stock from convertible notes conversion 98,160 98 - - 23,388 - 23,486 Issuance of Common Stock 37,079 37 - - - - 37 Cancellation of Common shares (37,079 ) (37 ) - - - - (37 ) Net Profit - - - - - (23,758 ) (23,758 ) Closing Balance as of October 31, 2022 1,059,608 1,059 - - 11,146,985 (11,347,011 ) (198,967 ) Opening balance as of July 31, 2023 1,272,917 1,272 100,000 100 11,155,185 (11,472,147 ) (315,590 ) Additional paid in capital - - - - 266,444 - 266,444 Net Profit - - - - - (18,571 ) (18,571 ) Closing Balance as of October 31, 2023 1,272,917 1,272 100,000 100 11,421,629 (11,490,718 ) (67,717 ) UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ DEFICIT For the three-months ended October 31, 2023 and 2022 (Previously Filed) Common Stock Preferred Stock Additional Shares Number Par Value Number Par Value paid in Capital to be issued Accumulated Deficit Total $ $ $ $ $ $ Opening balance as of July 31, 2022 807,616,147 444,701 100,000 100 10,654,292 - (10,882,935 ) 216,158 Issuance of Common Stock 82,454,780 61,841 - - (38,391 ) - - 23,450 Cancellation of Common shares (889,011,264 ) - - - - - - - Net Loss - - - - - - (23,758 ) (23,758 ) Closing Balance as of October 31, 2022 1,059,663 506,542 100,000 100 10,615,901 - (10,906,693 ) 215,850 Opening balance as of July 31, 2023 1,272,917 506,755 500,000 100 10,624,138 - (10,880,173 ) 250,820 Issuance of Common Stock - - - - - - - - Cancellation of Common shares - - - - - - - - Net Profit - - - - - - 112,611 112,611 Closing Balance as of October 31, 2023 1,272,917 506,755 500,000 100 10,624,138 - (10,767,562 ) 363,431 Summary of restatement – unaudited condensed consolidated statements of cash flows For the three months ended October 31. 2023 2022 2023 2022 (unaudited and restated) (unaudited and Restated) (Previously filed) (Previously filed) $ $ $ $ Cash flows from operating activities Net income (loss) for the period (18,571 ) (23,758 ) 112,611 (23,758 ) Adjustments to reconcile net loss to cash used in operating activities: Convertible Notes Write off (8,423 ) - - - Loan Payable write off (13,134 ) - - - Accounts payable write off (26,619 ) - - - Original initial discount and legal processing fees - 3,000 - - Change in operating assets and liabilities Deposits & prepayments (3,561 ) - - - Accounts payable and accrued liabilities 1,591 (20,337 ) (26,346 ) (20,337 ) Due to parent-operating expenses 68,717 Net cash provided from (used in) operating activities - (41,095 ) 80,265 (44,095 ) Cash flows from investing activities Software Development - - - - Net cash used in investing activities - - - - Cash flows from financing activities Change in convertible notes payable - 30,000 (180,686 ) 20,550 Proceeds from Notes payable - 11,000 (11,597 ) - Proceeds from issuance of common shares - - 116,018 61,841 Proceeds from additional paid in capital 10,000 - - (38,391 ) Net cash provided by financing activities 10,000 41,000 (76,265 ) 44,000 Change in Cash 10,000 (95 ) 10,000 (95 ) Cash – beginning of period 3 320 3 320 Cash – end of period 10,003 225 10,003 225 Supplemental cash flow disclosures Cash paid For: Interest - - - - Income tax - - - - Non-Cash Activities: Stockholder contribution converted from due to parent balance 257,444 - - -

Net ProfitLoss Per Common Share

Net ProfitLoss Per Common Share	3 Months Ended
	Oct. 31, 2023
Net ProfitLoss Per Common Share
Net Profit/Loss Per Common Share	Note 2. Net Profit/Loss Per Common Share Basic profit/loss per common share is computed based on the weighted average number of shares outstanding during the year. Diluted earnings per common share is computed by dividing net earnings by the weighted average number of common shares and potential common shares during the specified periods. The Company has no outstanding options or warrants that could affect the calculated number of shares. Common stock equivalents related to convertible debt are detailed in Note 3.

Convertible Notes Payable and L

Convertible Notes Payable and Loan Payable	3 Months Ended
	Oct. 31, 2023
Convertible Notes Payable and Loan Payable
Convertible Notes Payable and Loan Payable	Note 3. Convertible Notes Payable and Loan Payable As of July 31, 2023, the Company holds a balance of convertible note payable in the amount of $179,150, and a balance of loan payable in the amount of $13,134. Loan payable balance was written off in August 2023, in connection with the Zenith Energy’s group acquisition, and the Company recognized a other income from their writing off. All Convertible promissory notes balance are fully redeemed and paid by Zenith Energy. Convertible Promissory Note On January 4, 2022, the Company issued a convertible promissory note to an otherwise unaffiliated investor in the original principal amount of $50,000 with a gross proceed of $46,250. The note would mature on January 4, 2023. The note carries a 10% interest rate and was partially converted into 64,504 shares at an average of $ 0.41 per share by July 25, 2022, and the remaining balance of $23,450 as of July 31,2022 was fully converted into 98,160 shares at an average of $0.24 per share by August 23, 2023. On May 9, 2022, the Company issued a convertible promissory note to an otherwise unaffiliated investor in the original principal amount of $53,750 and a gross proceed of $53,750. The note would mature on May 9, 2023. The note carries a 10% interest rate and as of July 31, 2023, the note was in default. The balance and interest accrued in total of 60,730 have been redeemed and paid by Zenith Energy in full amount in August 2023. On September 13, 2022, the Company issued a convertible promissory note to an otherwise unaffiliated investor in the original principal amount of $33,000 with a gross proceed of $30,000. The note would mature on September 13, 2023. The note carries a 10% interest rate and the balance has been redeemed and paid by Zenith Energy in full amount in August 2023. On December 15, 2022, the Company issued a convertible promissory note to JanBella Group, LLC (“JanBella”) in the original principal amount of $46,750 and a gross proceed of $40,000. During the year ended July 31,2023, $12,564 has been redeemed in cash and leaving a balance of $34,186 as of July, 31,2023. The note would mature on December 15, 2023. The note carries a 10% interest rate; There were 100,000 shares of Series A Preferred Shares had been issued and pledged to secure the note made by the Company to JanBella. On June 27, 2023, JanBella acquired the 100,000 outstanding Series A Preferred Shares in satisfaction of this promissory note. The balance of $34,186 been redeemed and paid by Zenith Energy in full amount per preferred share transfer agreement entered by JanBella and Zenith Energy in August 2023. On January 17, 2023, the Company issued a convertible promissory note to an otherwise unaffiliated investor in the original principal amount of $48,750 and a gross proceeds of $45,000. The note would mature on January 17, 2024. The note carries a 10% interest rate and the balance of $51,354 has been redeemed and paid by Zenith Energy in full amount in August 2023. As of October 31,2023, the Company has no convertible promissory note balance.

Preferred Stock and Common Stoc

Preferred Stock and Common Stock	3 Months Ended
	Oct. 31, 2023
Preferred Stock and Common Stock
Preferred Stock and Common Stock	Note 4. Preferred Stock and Common Stock Preferred Stock In December 2022 and January 2023, the Company issued total 200,000 shares of Series A Super Voting Preferred Stock (the “Series A Preferred Shares”) to an otherwise unaffiliated investor. These 200,000 Series A Preferred Shares were cancelled for 100,000 each time, on June 27 and July 07, 2023, respectively. On June 27, 2022, the Company issued 100,000 Series A Preferred Shares for consideration of $0.001 per share to an unaffiliated investor with 0 gross proceeds. The Series A Preferred Shares had been pledged to secure a note made by the Company to JanBella since December 15, 2022. On June 27, 2023, JanBella acquired 100,000 outstanding Series A Preferred Shares in satisfaction of a promissory note made by the Company in favor of JanBella, representing 99.87% of the voting power of the Company. On August 23, 2023, JanBella sold its Series A Preferred Shares it held to Zenith Energy Ltd. (“Zenith Energy”). Zenith Energy. In the change in control transaction, Zenith Energy acquired the 100,000 Series A Preferred Shares from JanBella for consideration of approximately $398,400, which including the payment to all convertible bonds redemption and partial accounts payable balance. The Series A Stock shall have the following preferences, powers, designations and other special rights: Each Series A Preferred Share entitles the Unaffiliated investor to 10,000 votes on all matters submitted to the stockholders of the Company's common stock. The Unaffiliated investor of the Series A Preferred Shares votes together with the Unaffiliated investors of common stock as a single class upon all matters submitted to a vote of stockholders. · The Unaffiliated investors of Series A Preferred Shares are not entitled to receive dividends paid on the Company's Common Stock. Upon liquidation, dissolution and winding up of the Company, whether voluntary or involuntary, the Unaffiliated investors of the Series A Preferred Shares then outstanding are not entitled to receive out of the assets of the Company, whether from capital or earnings available for distribution, any amounts which will be otherwise available to and distributed to the holders of common stock. Common Stock Effective January 18, 2013, the Company filed with Secretary of State of Nevada a Certificate of Change that affected a 1:50 reverse split in the Company's outstanding common stock and a reduction of the Company’s authorized common stock in the same 1:50 ratio, from 500,000,000 shares to 10,000,000 shares. The Company has retroactively restated all share amounts to show effects of the Common Stock split. On August 18, 2021, the Company increased its authorized capital to 5,000,000,000 shares of common stock with par value $0.00075. During the three-months ended October 31, 2023, no common stock was issued. In October 2022, the stockholders representing a majority of the Company's issued voting shares, as well as the Company's Board of Directors approved a reverse stock split whereby each 840 pre-split shares of common stock shall be exchanged for one post-split share of common stock. Concurrently with the reverse split, the Company has approved the decrease in its authorized shares of common stock from 5,000,000,000 shares with par value $0.00075 to 250,000,000 shares with par value $0.001. The Company has retroactively restated all share amounts to show effects of the reverse split. During the three-month period ended October 31, 2022, the Company issued 135,239 shares of common stock for total proceeds of $23,486. The Company also cancelled 37,079 shares of common stock for no monetary amount.

Related Party Transactions

Related Party Transactions	3 Months Ended
	Oct. 31, 2023
Related Party Transactions
Related Party Transactions	Note 5. Related Party Transactions There were no reportable related party transactions during the three-month ended October 31, 2023 and 2022.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Oct. 31, 2023
Commitments and Contingencies
Commitments and Contingencies	Note 6. Commitments and Contingencies From time to time, the Company may be involved in litigation in the ordinary course of business. The Company is not currently involved in any litigation that the Company believe could have a material adverse effect on its financial condition or results of operations.

Subsequent Events

Subsequent Events	3 Months Ended
	Oct. 31, 2023
Subsequent Events
Subsequent Events	Note 7. Subsequent Events The Company has filed an Amendment to its Articles of Incorporation (the “Amendment”) with the Secretary of State of Nevada, changing its name from “Cyber Apps World Inc.” to “Leopard Energy, Inc.” effective April 26, 2024. Management evaluated all additional events through June 21, 2024, which is the date the financial statements were available to be issued. Based upon this review, unless noted below, the Company did not identify any material subsequent events that would have required adjustment or disclosure in the financial statements.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Oct. 31, 2023
Summary of Significant Accounting Policies
Basis of Presentation	The accompanying unaudited interim consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America for interim financial information and with the instructions to Form 10-Q and Regulation S-X. Accordingly, the unaudited interim financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. The accompanying unaudited condensed consolidated financial statements include the accounts of Leopard Energy, Inc, (formerly known as Cyber Apps World Inc.) (the “Company”). These financial statements are condensed and, therefore, do not include all disclosures normally required by accounting principles generally accepted in the United States of America. Therefore, these statements should be read in conjunction with the most recent annual financial statements of The Company for the year ended July 31, 2023, included in the Company’s Form 10-K filed with the Securities and Exchange Commission on April 17,2024. In particular, the Company’s significant accounting principles were presented as Note 2 to the Financial Statements in that report. In the opinion of management, all adjustments necessary for a fair presentation have been included in the accompanying interim condensed financial statements and consist of only normal recurring adjustments. The results of operations presented in the accompanying interim condensed financial statements are not necessarily indicative of the results that may be expected for the full year ending July 31, 2024.
Going Concern	The accompanying unaudited interim consolidated financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the discharge of liabilities in the normal course of business for the foreseeable future. As reflected in the accompanying unaudited interim financial statements for the three months ended October 31, 2023, the Company incurred net loss of $(18,571). The Company did not have any revenue during the three months ended October, 2023. As of October 31, 2023, the Company had accumulated deficit of $(11,490,718) and a working capital deficit of $(67,717). Management believes these factors raise substantial doubt about the Company’s ability to continue as a going concern for the next twelve months. Management recognized that the Company’s continued existence is dependent upon its ability to obtain needed working capital through additional equity and/or debt financing and revenue to cover expenses as the Company continues to incur losses. Since its incorporation, the Company has financed its operations through advances from its controlling stockholders, third-party convertible debt, and the sale of its common stock. Management’s plans are to finance operations through the sale of equity or other investments for the foreseeable future, as the Company does not receive significant revenue from its business operations. There is no guarantee that the Company will be successful in arranging financing on acceptable terms. The Company’s ability to raise additional capital is affected by trends and uncertainties beyond its control. The Company does not currently have any arrangements for financing, and it may not be able to find such financing if required. Obtaining additional financing would be subject to a number of factors, including investor sentiment. Market factors may make the timing, amount, terms or conditions of additional financing unavailable to it. These uncertainties raise substantial doubt about the ability of the Company to continue as a going concern. The accompanying financial statements do not include any adjustments that might result from the outcome of these uncertainties. Since its acquisition of a controlling interest in August 2023, Zenith Energy Ltd. (“Zenith Energy”), the Company’s controlling stockholder, has provided approximately $257,444 in working capital on behalf of the Company. Zenith Energy has indicated that intends to continue to finance the Company and its expansion into the energy sector, pending the receipt of additional financing. The Company’s significant accounting policies are summarized in Note 2 of the Company’s Annual Report on Form 10-K for the year ended July 31, 2023. There were no significant changes to these accounting policies during the three months ended October 31, 2023, and the Company does not expect that the adoption of other recent accounting pronouncements will have a material impact on its financial statements.
Restatement of previously issued consolidated financial statements	The Company identified series of misstatements that restated its previously issued financial statements for the years ended July 31, 2023 and 2022 in the Form 10-K filed with SEC on April 17,2024 Accordingly, the Company has restated the accompanying unaudited consolidated financial statements for the three-month ended October 31,2023 and 2022 that were previously included in the Form 10-Q filed with the SEC on December 15, 2023. The restatement primarily relates to intangible assets valuation and impairment and equity retrospectively restatement. Major Restatement Background In October 2022, the stockholders representing a majority of the Company's issued voting shares, as well as the Company's Board of Directors approved a reverse stock split whereby each 840 pre-split shares of common stock shall be exchanged for one post-split share of common stock. Common stock, additional paid-in capital and per share data was not presented on a retroactive basis to reflect the reverse stock split in previously filed 10-K. The Company corrected the Changes in Stockholder’s Equity to retrospectively state the movement. Subsequently on August 23, 2023, the original major stockholder, JanBella Group, LLC, sold the 100,000 Series A Preferred Shares it held to Zenith Energy Ltd. for consideration of approximately $398,400. In the change in control transaction, Zenith Energy acquired 99.87% of the voting power of the Company. Upon the share transfer, Zenith Energy bear the settlement for all existing convertible promissory notes and also partial accounts payable balance, the remining liabilities balance will be written off. The Company previously recorded the redemption of convertible promissory notes and payment of accounts payable balance by Zenith Energy as other income. After re-assess the situation, the Company made an adjustment to book the portion paid by Zenith Energy as a Paid in Capital from stockholder. The impact of restatement The following table summarized the effect of the restatement on each financial statement line items as of and for the three-months October 31, 2023, as indicated: Summary of restatement – unaudited condensed consolidated balance sheets October 31, 2023 2023 (Unaudited and Restated) (Previously filed) Current assets: Cash $ 10,003 $ 10,003 Deposits & prepayments 3,561 - Total current assets 13,564 10,003 Other assets: Lavaca Country Texas Producing Asset - Software development - WIP - 488,696 Total other assets - 488,696 Total Assets $ 13,564 $ 498,699 LIABILITIES Current liabilities: Accounts payable and accrued liabilities $ 81,281 $ 19,250 Total current liabilities 81,281 19,250 Long term liabilities: Convertible notes payable - - Intercompany liabilities - 116,018 Loan payable - - Total non-current liabilities - 116,018 Total Liabilities 81,281 135,268 STOCKHOLDER’S EQUITY(DEFICIT) Preferred stock: $0,001 par value, 10,000,000 authorized, 100,000 issued and outstanding as of October 31, 2024 and July 31, 2023, 100 100 Common stock: $0,001 par value, 250,000,000 authorized, 1,272,917 issued and outstanding as of October 31, 2024 and as of July 31, 2023, respectively 1,272 1,272 Additional paid in capital 11,421,629 10,624,138 Accumulated deficit (11,490,718 ) (11,767,562 ) Total Stockholder’s Deficit (67,717 ) 363,431 Total Liabilities and Stockholder’s Deficit $ 13,564 $ 498,699 Summary of restatement – unaudited consolidated statements of operations and comprehensive loss For the three months ended October 31, 2023 2023 (Unaudited and Restated) (Previously filed) $ $ Net Sales - - Cost of Goods Sold - - Gross Income - - General and administrative (42,517 ) 112,611 Write off software - - Negotiating expenses (24,230 ) - Total operating expenses (66,747 ) 112,611 Operating income (loss) (66,747 ) 112,611 Other income (expense) Write off Accounts payable 26,619 - Write off convertible notes 8,423 - Write off loan payable 13,134 - Total other income (expense) 48,176 - Net income (loss) (18,571 ) 112,611 ) Net loss per share – basic and diluted (0.01 ) (0.09 ) Weighted average shares outstanding – basic and diluted 1,272,917 1,272,917 Summary of restatement – unaudited condensed consolidated statement of stockholders’ deficit UNAUDITED CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS’ DEFICIT For the three-months ended October 31, 2023 and 2022 (Restated) Common Stock Preferred Stock Additional Number Par Value Number Par Value paid in Capital Accumulated Deficit Total $ $ $ $ $ Opening balance as of July 31, 2022 961,448 961 - - 11,123,597 (11,323,253 ) (198,695 ) Issuance of Common stock from convertible notes conversion 98,160 98 - - 23,388 - 23,486 Issuance of Common Stock 37,079 37 - - - - 37 Cancellation of Common shares (37,079 ) (37 ) - - - - (37 ) Net Profit - - - - - (23,758 ) (23,758 ) Closing Balance as of October 31, 2022 1,059,608 1,059 - - 11,146,985 (11,347,011 ) (198,967 ) Opening balance as of July 31, 2023 1,272,917 1,272 100,000 100 11,155,185 (11,472,147 ) (315,590 ) Additional paid in capital - - - - 266,444 - 266,444 Net Profit - - - - - (18,571 ) (18,571 ) Closing Balance as of October 31, 2023 1,272,917 1,272 100,000 100 11,421,629 (11,490,718 ) (67,717 ) UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ DEFICIT For the three-months ended October 31, 2023 and 2022 (Previously Filed) Common Stock Preferred Stock Additional Shares Number Par Value Number Par Value paid in Capital to be issued Accumulated Deficit Total $ $ $ $ $ $ Opening balance as of July 31, 2022 807,616,147 444,701 100,000 100 10,654,292 - (10,882,935 ) 216,158 Issuance of Common Stock 82,454,780 61,841 - - (38,391 ) - - 23,450 Cancellation of Common shares (889,011,264 ) - - - - - - - Net Loss - - - - - - (23,758 ) (23,758 ) Closing Balance as of October 31, 2022 1,059,663 506,542 100,000 100 10,615,901 - (10,906,693 ) 215,850 Opening balance as of July 31, 2023 1,272,917 506,755 500,000 100 10,624,138 - (10,880,173 ) 250,820 Issuance of Common Stock - - - - - - - - Cancellation of Common shares - - - - - - - - Net Profit - - - - - - 112,611 112,611 Closing Balance as of October 31, 2023 1,272,917 506,755 500,000 100 10,624,138 - (10,767,562 ) 363,431 Summary of restatement – unaudited condensed consolidated statements of cash flows For the three months ended October 31. 2023 2022 2023 2022 (unaudited and restated) (unaudited and Restated) (Previously filed) (Previously filed) $ $ $ $ Cash flows from operating activities Net income (loss) for the period (18,571 ) (23,758 ) 112,611 (23,758 ) Adjustments to reconcile net loss to cash used in operating activities: Convertible Notes Write off (8,423 ) - - - Loan Payable write off (13,134 ) - - - Accounts payable write off (26,619 ) - - - Original initial discount and legal processing fees - 3,000 - - Change in operating assets and liabilities Deposits & prepayments (3,561 ) - - - Accounts payable and accrued liabilities 1,591 (20,337 ) (26,346 ) (20,337 ) Due to parent-operating expenses 68,717 Net cash provided from (used in) operating activities - (41,095 ) 80,265 (44,095 ) Cash flows from investing activities Software Development - - - - Net cash used in investing activities - - - - Cash flows from financing activities Change in convertible notes payable - 30,000 (180,686 ) 20,550 Proceeds from Notes payable - 11,000 (11,597 ) - Proceeds from issuance of common shares - - 116,018 61,841 Proceeds from additional paid in capital 10,000 - - (38,391 ) Net cash provided by financing activities 10,000 41,000 (76,265 ) 44,000 Change in Cash 10,000 (95 ) 10,000 (95 ) Cash – beginning of period 3 320 3 320 Cash – end of period 10,003 225 10,003 225 Supplemental cash flow disclosures Cash paid For: Interest - - - - Income tax - - - - Non-Cash Activities: Stockholder contribution converted from due to parent balance 257,444 - - -

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Oct. 31, 2023
Summary of Significant Accounting Policies
Summary of restatement on financial statement	October 31, 2023 2023 (Unaudited and Restated) (Previously filed) Current assets: Cash $ 10,003 $ 10,003 Deposits & prepayments 3,561 - Total current assets 13,564 10,003 Other assets: Lavaca Country Texas Producing Asset - Software development - WIP - 488,696 Total other assets - 488,696 Total Assets $ 13,564 $ 498,699 LIABILITIES Current liabilities: Accounts payable and accrued liabilities $ 81,281 $ 19,250 Total current liabilities 81,281 19,250 Long term liabilities: Convertible notes payable - - Intercompany liabilities - 116,018 Loan payable - - Total non-current liabilities - 116,018 Total Liabilities 81,281 135,268 STOCKHOLDER’S EQUITY(DEFICIT) Preferred stock: $0,001 par value, 10,000,000 authorized, 100,000 issued and outstanding as of October 31, 2024 and July 31, 2023, 100 100 Common stock: $0,001 par value, 250,000,000 authorized, 1,272,917 issued and outstanding as of October 31, 2024 and as of July 31, 2023, respectively 1,272 1,272 Additional paid in capital 11,421,629 10,624,138 Accumulated deficit (11,490,718 ) (11,767,562 ) Total Stockholder’s Deficit (67,717 ) 363,431 Total Liabilities and Stockholder’s Deficit $ 13,564 $ 498,699
Summary of restatement on statements of operations and comprehensive loss	For the three months ended October 31, 2023 2023 (Unaudited and Restated) (Previously filed) $ $ Net Sales - - Cost of Goods Sold - - Gross Income - - General and administrative (42,517 ) 112,611 Write off software - - Negotiating expenses (24,230 ) - Total operating expenses (66,747 ) 112,611 Operating income (loss) (66,747 ) 112,611 Other income (expense) Write off Accounts payable 26,619 - Write off convertible notes 8,423 - Write off loan payable 13,134 - Total other income (expense) 48,176 - Net income (loss) (18,571 ) 112,611 ) Net loss per share – basic and diluted (0.01 ) (0.09 ) Weighted average shares outstanding – basic and diluted 1,272,917 1,272,917
Summary of restatement on statement of stockholders' deficit	Common Stock Preferred Stock Additional Number Par Value Number Par Value paid in Capital Accumulated Deficit Total $ $ $ $ $ Opening balance as of July 31, 2022 961,448 961 - - 11,123,597 (11,323,253 ) (198,695 ) Issuance of Common stock from convertible notes conversion 98,160 98 - - 23,388 - 23,486 Issuance of Common Stock 37,079 37 - - - - 37 Cancellation of Common shares (37,079 ) (37 ) - - - - (37 ) Net Profit - - - - - (23,758 ) (23,758 ) Closing Balance as of October 31, 2022 1,059,608 1,059 - - 11,146,985 (11,347,011 ) (198,967 ) Opening balance as of July 31, 2023 1,272,917 1,272 100,000 100 11,155,185 (11,472,147 ) (315,590 ) Additional paid in capital - - - - 266,444 - 266,444 Net Profit - - - - - (18,571 ) (18,571 ) Closing Balance as of October 31, 2023 1,272,917 1,272 100,000 100 11,421,629 (11,490,718 ) (67,717 ) Common Stock Preferred Stock Additional Shares Number Par Value Number Par Value paid in Capital to be issued Accumulated Deficit Total $ $ $ $ $ $ Opening balance as of July 31, 2022 807,616,147 444,701 100,000 100 10,654,292 - (10,882,935 ) 216,158 Issuance of Common Stock 82,454,780 61,841 - - (38,391 ) - - 23,450 Cancellation of Common shares (889,011,264 ) - - - - - - - Net Loss - - - - - - (23,758 ) (23,758 ) Closing Balance as of October 31, 2022 1,059,663 506,542 100,000 100 10,615,901 - (10,906,693 ) 215,850 Opening balance as of July 31, 2023 1,272,917 506,755 500,000 100 10,624,138 - (10,880,173 ) 250,820 Issuance of Common Stock - - - - - - - - Cancellation of Common shares - - - - - - - - Net Profit - - - - - - 112,611 112,611 Closing Balance as of October 31, 2023 1,272,917 506,755 500,000 100 10,624,138 - (10,767,562 ) 363,431
Summary of restatement on statements of cash flows	For the three months ended October 31. 2023 2022 2023 2022 (unaudited and restated) (unaudited and Restated) (Previously filed) (Previously filed) $ $ $ $ Cash flows from operating activities Net income (loss) for the period (18,571 ) (23,758 ) 112,611 (23,758 ) Adjustments to reconcile net loss to cash used in operating activities: Convertible Notes Write off (8,423 ) - - - Loan Payable write off (13,134 ) - - - Accounts payable write off (26,619 ) - - - Original initial discount and legal processing fees - 3,000 - - Change in operating assets and liabilities Deposits & prepayments (3,561 ) - - - Accounts payable and accrued liabilities 1,591 (20,337 ) (26,346 ) (20,337 ) Due to parent-operating expenses 68,717 Net cash provided from (used in) operating activities - (41,095 ) 80,265 (44,095 ) Cash flows from investing activities Software Development - - - - Net cash used in investing activities - - - - Cash flows from financing activities Change in convertible notes payable - 30,000 (180,686 ) 20,550 Proceeds from Notes payable - 11,000 (11,597 ) - Proceeds from issuance of common shares - - 116,018 61,841 Proceeds from additional paid in capital 10,000 - - (38,391 ) Net cash provided by financing activities 10,000 41,000 (76,265 ) 44,000 Change in Cash 10,000 (95 ) 10,000 (95 ) Cash – beginning of period 3 320 3 320 Cash – end of period 10,003 225 10,003 225 Supplemental cash flow disclosures Cash paid For: Interest - - - - Income tax - - - - Non-Cash Activities: Stockholder contribution converted from due to parent balance 257,444 - - -

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - USD ($)	Oct. 31, 2023	Jul. 31, 2023	Oct. 31, 2022	Jul. 31, 2022
Cash	$ 10,003	$ 3	$ 225	$ 320
Deposits & prepayments	3,561	0
Total current assets	13,564	3
Lavaca Country Texas Producing Asset	0	0
Software development - WIP	0	0
Total other assets	0	0
Total Assets	13,564	3
Accounts payable and accrued liabilities	81,281	123,309
Total current liabilities	81,281	123,309
Convertible notes payable	0	179,150
Loan payable	0	13,134
Total non-current liabilities	0	192,284
Total Liabilities	81,281	315,593
Preferred stock: $0,001 par value, 10,000,000 authorized, 100,000 issued and outstanding as of October 31, 2024 and July 31, 2023,	100	100
Common stock: $0,001 par value, 250,000,000 authorized, 1,272,917 issued and outstanding as of October 31, 2024 and as of July 31, 2023, respectively	1,272	1,272
Accumulated deficit	(11,490,718)	(11,472,147)
Total Stockholder's Deficit	(67,717)	(315,590)	(198,967)	(198,695)
Total Liabilities and Stockholder's Deficit	13,564	3
PREVIOUSLY FILED [Member]
Cash	10,003	3	225	32
Deposits & prepayments	0
Total current assets	10,003
Lavaca Country Texas Producing Asset	0
Software development - WIP	488,696
Total other assets	488,696
Total Assets	498,699
Accounts payable and accrued liabilities	19,250
Total current liabilities	19,250
Convertible notes payable	0
Intercompany liabilities	116,018
Loan payable	0
Total non-current liabilities	116,018
Total Liabilities	135,268
Preferred stock: $0,001 par value, 10,000,000 authorized, 100,000 issued and outstanding as of October 31, 2024 and July 31, 2023,	100
Common stock: $0,001 par value, 250,000,000 authorized, 1,272,917 issued and outstanding as of October 31, 2024 and as of July 31, 2023, respectively	1,272
Additional paid in capital	10,624,138
Accumulated deficit	(11,767,562)
Total Stockholder's Deficit	363,431
Total Liabilities and Stockholder's Deficit	498,699
RESTATED [Member]
Cash	10,003	$ 3	$ 225	$ 320
Deposits & prepayments	3,561
Total current assets	13,564
Lavaca Country Texas Producing Asset	0
Software development - WIP	0
Total other assets	0
Total Assets	13,564
Accounts payable and accrued liabilities	81,281
Total current liabilities	81,281
Convertible notes payable	0
Intercompany liabilities	0
Loan payable	0
Total non-current liabilities	0
Total Liabilities	81,281
Preferred stock: $0,001 par value, 10,000,000 authorized, 100,000 issued and outstanding as of October 31, 2024 and July 31, 2023,	100
Common stock: $0,001 par value, 250,000,000 authorized, 1,272,917 issued and outstanding as of October 31, 2024 and as of July 31, 2023, respectively	1,272
Additional paid in capital	11,421,629
Accumulated deficit	(11,490,718)
Total Stockholder's Deficit	(67,717)
Total Liabilities and Stockholder's Deficit	$ 13,564

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details 1) - USD ($)	3 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
Net Sales	$ 0	$ 0
Cost of Goods Sold	0	0
Gross Income	0	0
General and administrative	42,517	23,758
Negotiating expenses	24,230	0
Total operating expenses	66,747	23,758
Operating income (loss)	(66,747)	(23,758)
Write off convertible notes	8,423	0
Total other income (expense)	48,176	0
Net income (loss)	$ (18,571)	$ (23,758)
Net loss per share - basic and diluted	$ (0.01)	$ (0.02)
Weighted average shares outstanding - basic and diluted	1,272,917	1,043,772
PREVIOUSLY FILED [Member]
Net Sales	$ 0
Cost of Goods Sold	0
Gross Income	0
General and administrative	112,611
Negotiating expenses	0
Total operating expenses	112,611
Operating income (loss)	112,611
Write off Accounts payable	0
Total other income (expense)	0
Net income (loss)	$ 112,611	$ (23,758)
Net loss per share - basic and diluted	$ (0.09)
Weighted average shares outstanding - basic and diluted	1,272,917
Write off Software	$ 0
Write off convertible notes	0
Write off loan payable	0
RESTATED [Member]
Net Sales	0
Cost of Goods Sold	0
Gross Income	0
General and administrative	42,517
Write off software	0
Negotiating expenses	24,230
Total operating expenses	(66,747)
Operating income (loss)	(66,747)
Write off Accounts payable	26,619
Write off convertible notes	8,423
Write off loan payable	13,134
Total other income (expense)	48,176
Net income (loss)	$ (18,571)	$ (23,758)
Net loss per share - basic and diluted	$ (0.01)
Weighted average shares outstanding - basic and diluted	1,272,917

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Details 2) - USD ($)	3 Months Ended
	Oct. 31, 2023	Oct. 31, 2022	Jul. 31, 2023	Jul. 31, 2022
Issuance of Common stock from convertible notes conversion, amount		$ 23,486
Issuance of Common Stock, amount		37
Cancellation of Common shares, amount		(37)
Net income (loss)	$ (18,571)	(23,758)
PREVIOUSLY FILED [Member]
Opening balance, amount			$ 250,820	$ 216,158
Issuance of Common Stock, amount	0	23,450
Cancellation of Common shares, amount	0	0
Net income (loss)	112,611	(23,758)
Closing Balance, amount	363,431	215,850
PREVIOUSLY FILED [Member] | Common Stock [Member]
Opening balance, amount			$ 506,755	$ 444,701
Opening balance, Shares			1,272,917	807,616,147
Issuance of Common Stock, amount	0	61,841
Cancellation of Common shares, amount	0	0
Net income (loss)	0	0
Closing Balance, amount	$ 506,755	$ 506,542
Closing Balance, shares	1,272,917	1,059,663
Issuance of Common Stock, shares		82,454,780
Cancellation of Common shares, shares		(889,011,264)
PREVIOUSLY FILED [Member] | Preferred Stock [Member]
Opening balance, amount			$ 100	$ 100
Opening balance, Shares			500,000	100,000
Issuance of Common Stock, amount	$ 0	$ 0
Cancellation of Common shares, amount	0	0
Net income (loss)	0	0
Closing Balance, amount	$ 100	$ 100
Closing Balance, shares	500,000	100,000
PREVIOUSLY FILED [Member] | Additional Paid In Capital [Member]
Opening balance, amount			$ 10,624,138	$ 10,654,292
Issuance of Common Stock, amount	$ 0	$ (38,391)
Cancellation of Common shares, amount	0	0
Net income (loss)	0	0
Closing Balance, amount	10,624,138	10,615,901
PREVIOUSLY FILED [Member] | Accumulated Deficit [Member]
Opening balance, amount			(10,880,173)	(10,882,935)
Issuance of Common Stock, amount	0	0
Cancellation of Common shares, amount	0	0
Net income (loss)	112,611	(23,758)
Closing Balance, amount	(10,767,562)	(10,906,693)
PREVIOUSLY FILED [Member] | Shares to be issued [Member]
Opening balance, amount			0	0
Issuance of Common Stock, amount	0	0
Cancellation of Common shares, amount	0	0
Net income (loss)	0	0
Closing Balance, amount	0	0
RESTATED [Member]
Opening balance, amount			(315,590)	(198,695)
Issuance of Common stock from convertible notes conversion, amount		23,486
Issuance of Common Stock, amount		37
Cancellation of Common shares, amount		(3)
Additional paid in capital	266,444
Net income (loss)	(18,571)	(23,758)
Closing Balance, amount	(67,717)	(198,967)
RESTATED [Member] | Common Stock [Member]
Opening balance, amount			$ 1,272	$ 961
Opening balance, Shares			1,272,917	961,448
Issuance of Common stock from convertible notes conversion, amount		98
Issuance of Common Stock, amount		37
Cancellation of Common shares, amount		(37)
Additional paid in capital	0
Net income (loss)	0	0
Closing Balance, amount	$ 1,272	$ 1,059
Closing Balance, shares	1,272,917	1,059,608
Issuance of Common stock from convertible notes conversion, shares		98,160
Issuance of Common Stock, shares		37,079
Cancellation of Common shares, shares		(37,079)
RESTATED [Member] | Preferred Stock [Member]
Opening balance, amount			$ 100	$ 0
Opening balance, Shares			100,000
Issuance of Common stock from convertible notes conversion, amount		$ 0
Issuance of Common Stock, amount		0
Cancellation of Common shares, amount		0
Additional paid in capital	$ 0
Net income (loss)	0	0
Closing Balance, amount	$ 100	0
Closing Balance, shares	100,000
RESTATED [Member] | Additional Paid In Capital [Member]
Opening balance, amount			$ 11,155,185	11,123,597
Issuance of Common stock from convertible notes conversion, amount		23,388
Issuance of Common Stock, amount		0
Cancellation of Common shares, amount		0
Additional paid in capital	$ 266,444
Net income (loss)	0	0
Closing Balance, amount	11,421,629	11,146,985
RESTATED [Member] | Accumulated Deficit [Member]
Opening balance, amount			$ (11,472,147)	$ (11,323,253)
Issuance of Common stock from convertible notes conversion, amount		0
Issuance of Common Stock, amount		0
Cancellation of Common shares, amount		0
Additional paid in capital	0
Net income (loss)	(18,571)	(23,758)
Closing Balance, amount	$ (11,490,718)	$ (11,347,011)

Summary of Significant Accoun_7

Summary of Significant Accounting Policies (Details 3) - USD ($)	3 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
Net income (loss) for the period	$ 18,571	$ 23,758
Original initial discount and legal processing fees	0	3,000
Deposits & prepayments	(3,561)	0
Accounts payable and accrued liabilities	1,591	(20,337)
Net cash provided from (used in) operating activities	0	(41,095)
Software Development	0	0
Net cash used in investing activities	0	0
Change in convertible notes payable	0	30,000
Proceeds from Notes payable	0	11,000
Proceeds from issuance of common shares	0	0
Proceeds from additional paid in capital	10,000	0
Net cash provided by financing activities	10,000	41,000
Change in Cash	10,000	(95)
Cash - beginning of period	3	320
Cash - end of period	10,003	225
Shareholder contribution converted from due to parent balance	257,444	0
Proceeds from Notes payable	0	(11,000)
PREVIOUSLY FILED [Member]
Net income (loss) for the period	112,611	(23,758)
Convertible Notes Write off	0	0
Loan Payable write off	0	0
Accounts payable write off	0	0
Original initial discount and legal processing fees	0	0
Deposits & prepayments	0	0
Accounts payable and accrued liabilities	(26,346)	(20,337)
Net cash provided from (used in) operating activities	80,265	(44,095)
Software Development	0	0
Net cash used in investing activities	0	0
Change in convertible notes payable	(180,686)	20,550
Proceeds from Notes payable	11,597	0
Proceeds from issuance of common shares	116,018	(61,841)
Proceeds from additional paid in capital	0	(38,391)
Net cash provided by financing activities	(76,265)	44,000
Change in Cash	10,000	(95)
Cash - beginning of period	3	32
Cash - end of period	10,003	225
Interest	0	0
Income tax	0	0
Proceeds from Notes payable	(11,597)	0
Stockholder contribution converted from due to parent balance	0	0
RESTATED [Member]
Net income (loss) for the period	(18,571)	(23,758)
Convertible Notes Write off	(8,423)	0
Loan Payable write off	(13,134)	0
Accounts payable write off	(26,619)	0
Original initial discount and legal processing fees	0	3,000
Deposits & prepayments	(3,561)	0
Accounts payable and accrued liabilities	1,591	(20,337)
Due to parent-operating expenses	68,717
Net cash provided from (used in) operating activities	0	(41,095)
Software Development	0	0
Net cash used in investing activities	0	0
Change in convertible notes payable	0	30,000
Proceeds from Notes payable	0	11,000
Proceeds from issuance of common shares	0	0
Proceeds from additional paid in capital	10,000	0
Net cash provided by financing activities	10,000	41,000
Change in Cash	10,000	(95)
Cash - beginning of period	3	320
Cash - end of period	10,003	225
Interest	0	0
Income tax	0	0
Shareholder contribution converted from due to parent balance	257,444	0
Proceeds from Notes payable	$ 0	$ (11,000)

Summary of Significant Accoun_8

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended
	Oct. 31, 2023	Oct. 31, 2022	Jul. 31, 2023
Net income (loss)	$ (18,571)	$ (23,758)
Accumulated deficit	(11,490,718)		$ (11,472,147)
Working capital deficit	$ (67,717)
JanBella Group, LLC | Series A Preferred Shares
Converted promissory note	100,000		100,000
Voting right percentage	99.87%
Consideration preferred value	$ 398,400
Zenith Energy Ltd
Working capital deficit	$ 257,444

Convertible Notes Payable and_2

Convertible Notes Payable and Loan Payable (Details Narrative) - USD ($)					1 Months Ended				12 Months Ended
	Dec. 15, 2022	Sep. 13, 2022	May 09, 2022	Jan. 04, 2022	Aug. 31, 2023	Aug. 23, 2023	Jun. 27, 2023	Jan. 17, 2023	Jul. 31, 2023	Oct. 31, 2023	Jul. 31, 2022
Convertible note payable									$ 179,150	$ 0
Loan payable									13,134	$ 0
Convertible Notes Payable
Convertible note payable		$ 33,000	$ 53,750	$ 50,000				$ 48,750
Remaining balance											$ 23,450
Interest rate		10%	10%	10%				10%
Convertible gross proceed		$ 30,000	$ 53,750	$ 46,250				$ 45,000
Converted promissory note				64,504							98,160
Outstanding payable balance								$ 51,354
Accrued interest											$ 60,730
Per share				$ 0.41							$ 0.24
JanBella Group, LLC
Convertible promissory note, Principal amount	$ 46,750
Cash redeemed									$ 12,564
Interest rate									10%
Convertible gross proceed	$ 40,000
Outstanding convertible debt									$ 34,186
JanBella Group, LLC | Series A Preferred Shares
Converted promissory note									100,000	100,000
Acquisition of preferred shares						100,000	100,000
Redemption of promissory note					34,186

Preferred Stock and Common St_2

Preferred Stock and Common Stock (Details Narrative)	1 Months Ended				3 Months Ended
	Aug. 23, 2023 USD ($) integer shares	Jun. 27, 2023 shares	Jan. 31, 2023 shares	Jan. 18, 2013 shares	Oct. 31, 2023 USD ($) $ / shares shares	Oct. 31, 2022 USD ($) $ / shares shares	Jul. 31, 2023 $ / shares shares	Jul. 07, 2023 shares	Jun. 27, 2022 $ / shares shares	Aug. 18, 2021 $ / shares shares
Reverse split				1:50
Proceeds from issuance of common stock | $					$ 0	$ 0
Common stock shares issued						135,239
Common stock shares cancelled						37,079
Common stock, share authorized					250,000,000		250,000,000			5,000,000,000
Preferred share issued					100,000		100,000
Common stock, par value | $ / shares					$ 1		$ 0.001			$ 0.00075
Maximum [Member]
Common stock, share authorized						5,000,000,000
Common stock, par value | $ / shares						$ 0.00075
Minimum [Member]
Common stock, share authorized						250,000,000
Common stock, par value | $ / shares						$ 0.001
Series A Preferred Shares
Preferred share issued									100,000
Preferred stock, par value | $ / shares									$ 0.001
Shares issued during period, shares			200,000
Cancellation of preferred shares		100,000	200,000					100,000
Common Stock [Member]
Proceeds from issuance of common stock | $						$ 23,486
Common stock, share authorized				500,000,000
JanBella Group, LLC | Series A Preferred Shares
Number of votes entitles | integer	10,000
Acquisition of preferred shares	100,000	100,000
Voting right percentage		99.87%
Consideration preferred value | $	$ 398,400
Voting rights description	Each Series A Preferred Share entitles the Unaffiliated investor to 10,000 votes on all matters submitted to the stockholders of the Company's common stock. The Unaffiliated investor of the Series A Preferred Shares votes together with the Unaffiliated investors of common stock as a single class upon all matters submitted to a vote of stockholders