Cannabis Suisse (CSUI) 10-Q 12 Apr 24 2024 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Feb. 29, 2024	Apr. 12, 2024
Details
Registrant CIK	0001680132
Fiscal Year End	--05-31
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Feb. 29, 2024
Document Transition Report	false
Entity File Number	333-213009
Entity Registrant Name	CANNABIS SUISSE CORP.
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	38-3993849
Entity Address, Address Line One	10 North Newnan Street, Suite A
Entity Address, City or Town	Jacksonville
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	32202
City Area Code	904
Local Phone Number	595 5820
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		46,254,938
Amendment Flag	false
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q3

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Feb. 29, 2024	May 31, 2023
Current Assets
Cash in Escrow Account	$ 44	$ 199
Prepaid Expenses	0	4,500
Total Current Assets	44	4,699
Property and Equipment, net	25,673	28,856
Operating Leases Right of Use Assets	500,220	312,748
TOTAL ASSETS	525,937	346,303
Current Liabilities
Accounts Payable	9,772	10,770
Accrued Interest Related Parties	22,213	8,865
Advances From Related Parties	54,235	29,159
Convertible Notes Payable	50,000	135,000
Convertible Notes Payable - Related Party	85,000	0
Lease Liabilities - Short-term	188,648	149,997
Total Current Liabilities	409,868	333,791
Convertible Note Payable - Related Party (non current)	542,206	135,000
Operating Lease Liabilities - Long-term	50,838	206,959
Total Liabilities	1,002,912	675,750
Stockholders' Deficit
Preferred Stock Value	5,000	5,000
Common Stock, par value $0.001; 250,000,000 shares authorized, 46,254,938 and 44,254,938 shares issued and outstanding as of Feb 29, 2024 and May 31, 2023, respectively	46,255	44,255
Additional Paid-In-Capital	1,073,589	1,055,589
Unearned Compensations	0	(20,000)
Accumulated Deficit	(1,601,819)	(1,414,291)
Total Stockholders' Deficit	(476,975)	(329,447)
TOTAL LIABILITIES & STOCKHOLDERS' DEFICIT	$ 525,937	$ 346,303

BALANCE SHEETS - Parenthetical

BALANCE SHEETS - Parenthetical - $ / shares	Feb. 29, 2024	May 31, 2023
BALANCE SHEETS
Preferred Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	20,000,000	20,000,000
Preferred Stock, Shares Issued	5,000,000
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares Authorized	250,000,000	250,000,000
Common Stock, Shares, Issued	46,254,938	44,254,938

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended		9 Months Ended
	Feb. 29, 2024	Feb. 28, 2023	Feb. 29, 2024	Feb. 28, 2023
REVENUES
Revenue	$ 7,500	$ 2,500	$ 22,500	$ 2,500
Cost of Revenues	6,876	2,292	20,625	2,292
Gross Profit	624	208	1,875	208
Revenue	7,500	2,500	22,500	2,500
OPERATING EXPENSES
General and administrative expenses	49,537	112,900	105,985	134,471
Professional fees	12,887	42,299	66,887	142,160
Depreciation	1,061	1,061	3,183	3,183
Total Operating Expenses	63,485	156,260	176,055	279,814
Loss from Operations	(62,861)	(156,052)	(174,180)	(279,606)
OTHER INCOME (EXPENSES)
Interest expense related party	(5,113)	(4,050)	(13,348)	(4,725)
Loss Before Income Taxes	(67,974)	(160,102)	(187,528)	(284,331)
Provision for income taxes	0	0	0	0
Net income (loss)	$ (67,974)	$ (160,102)	$ (187,528)	$ (284,331)
NET LOSS PER SHARE: BASIC AND DILUTED	$ 0	$ 0	$ 0	$ (0.01)
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED	46,254,938	42,553,839	45,041,823	41,287,905
Rental Income
REVENUES
Revenue	$ 7,500	$ 2,500	$ 22,500	$ 2,500
Revenue	$ 7,500	$ 2,500	$ 22,500	$ 2,500

STATEMENT OF CHANGES IN STOCKHO

STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT) - USD ($)	Preferred Stock	Common Stock	Additional Paid-in Capital	Deferred Compensation, Share-Based Payments	Retained Earnings	Total
Equity Balance at May. 31, 2022	$ 5,000	$ 40,655	$ 742,997	$ 0	$ (1,062,744)	$ (274,092)
Equity Balance, Shares at May. 31, 2022	5,000,000	40,654,938
Conversion of Accrued Wages to Equity	$ 0	$ 0	139,092	0	0	139,092
Contribution of assets	0	0	33,100	0	0	33,100
Net income (loss) for the period	0	0	0	0	(94,179)	(94,179)
Equity Balance at Aug. 31, 2022	$ 5,000	$ 40,655	915,189	0	(1,156,923)	(196,079)
Equity Balance, Shares at Aug. 31, 2022	5,000,000	40,654,938
Equity Balance at May. 31, 2022	$ 5,000	$ 40,655	742,997	0	(1,062,744)	(274,092)
Equity Balance, Shares at May. 31, 2022	5,000,000	40,654,938
Contribution of assets						33,100
Equity Balance at Feb. 28, 2023	$ 5,000	$ 44,255	1,055,589	(30,000)	(1,347,075)	(272,231)
Equity Balance, Shares at Feb. 28, 2023	5,000,000	44,254,938
Equity Balance at Aug. 31, 2022	$ 5,000	$ 40,655	915,189	0	(1,156,923)	(196,079)
Equity Balance, Shares at Aug. 31, 2022	5,000,000	40,654,938
Net income (loss) for the period	$ 0	$ 0	0	0	(30,050)	(30,050)
Equity Balance at Nov. 30, 2022	$ 5,000	$ 40,655	915,189	0	(1,186,973)	(226,129)
Equity Balance, Shares at Nov. 30, 2022	5,000,000	40,654,938
Net income (loss) for the period	$ 0	$ 0	0	0	(160,102)	(160,102)
Equity Balance at Feb. 28, 2023	$ 5,000	$ 44,255	1,055,589	(30,000)	(1,347,075)	(272,231)
Equity Balance, Shares at Feb. 28, 2023	5,000,000	44,254,938
Issuance of stock for services, value	$ 0	$ 3,600	140,400	(30,000)	0	$ 114,000
Issuance of stock for services, shares	0	3,600,000				3,600,000
Equity Balance at May. 31, 2023	$ 5,000	$ 44,255	1,055,589	(20,000)	(1,414,291)	$ (329,447)
Equity Balance, Shares at May. 31, 2023	5,000,000	44,254,938
Net income (loss) for the period	$ 0	$ 0	0	0	(64,757)	(64,757)
Equity Balance at Aug. 31, 2023	$ 5,000	$ 44,255	1,055,589	(10,000)	(1,479,048)	(384,204)
Equity Balance, Shares at Aug. 31, 2023	5,000,000	44,254,938
Amortization of unearned compensation	$ 0	$ 0	0	10,000	0	10,000
Equity Balance at May. 31, 2023	$ 5,000	$ 44,255	1,055,589	(20,000)	(1,414,291)	(329,447)
Equity Balance, Shares at May. 31, 2023	5,000,000	44,254,938
Contribution of assets						0
Equity Balance at Feb. 29, 2024	$ 5,000	$ 46,255	1,073,589	0	(1,601,819)	(476,975)
Equity Balance, Shares at Feb. 29, 2024	5,000,000	46,254,938
Equity Balance at Aug. 31, 2023	$ 5,000	$ 44,255	1,055,589	(10,000)	(1,479,048)	(384,204)
Equity Balance, Shares at Aug. 31, 2023	5,000,000	44,254,938
Net income (loss) for the period	$ 0	$ 0	0	0	(54,797)	(54,797)
Equity Balance at Nov. 30, 2023	$ 5,000	$ 46,255	1,073,589	0	(1,533,845)	(409,001)
Equity Balance, Shares at Nov. 30, 2023	5,000,000	46,254,938
Amortization of unearned compensation	$ 0	$ 0	0	10,000	0	10,000
Issuance of common stock, value	$ 0	$ 2,000	18,000	0	0	$ 20,000
Issuance of common stock, shares	0	2,000,000				2,000,000
Net income (loss) for the period	$ 0	$ 0	0	0	(67,974)	$ (67,974)
Equity Balance at Feb. 29, 2024	$ 5,000	$ 46,255	$ 1,073,589	$ 0	$ (1,601,819)	$ (476,975)
Equity Balance, Shares at Feb. 29, 2024	5,000,000	46,254,938

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	3 Months Ended			9 Months Ended		12 Months Ended
	Feb. 29, 2024	Feb. 28, 2023	Aug. 31, 2022	Feb. 29, 2024	Feb. 28, 2023	May 31, 2023
Cash Flows from Operating Activities
Net Income (Loss)	$ (67,974)	$ (160,102)		$ (187,528)	$ (284,331)
Adjustments to reconcile net loss to net cash provided by operations
Depreciation and amortization, cash flows				3,183	3,183
Stock Payment for Services				20,000	114,000
Operating lease liabilities, cash flows				102,264	11,052
Changes in assets and liabilities
Increase (decrease) in prepaid expenses				4,500	0
Increase (decrease) in accounts payable				(998)	4,795
Increase (decrease) in accrued expenses				13,348	4,725
Net cash used in Operating Activities				(45,231)	(146,576)
Net Cash Flows from Investing Activities
Net cash provided (used) by Investing Activities				0	0
Net Cash Flows from Financing Activities
Proceeds from related party advances				25,076	16,659
Proceeds from issuance of stock				20,000	0
Proceeds from convertible debt				0	135,000
Net cash provided by Financing Activities				45,076	151,659
Net cash increase (decrease) for period				(155)	5,083
Cash at beginning of period			$ 0	199	0	$ 0
Cash at end of period	$ 44	$ 5,083		44	5,083	$ 199
SUPPLEMENTAL
Cash paid for taxes				0	0
Cash paid for interest				0	0
Noncash Investing and Financing Information
Operating Lease Right-of-use Assets Exchanged for Operating Leases					330,591
Conversion of accrued wages to equity				0	139,092
Contribution of assets			$ 33,100	0	33,100
Reclass convertible note payable to convertible note payable - related party				$ 85,000	$ 0

ORGANIZATION AND NATURE OF BUSI

ORGANIZATION AND NATURE OF BUSINESS DISCLOSURE	9 Months Ended
	Feb. 29, 2024
Notes
ORGANIZATION AND NATURE OF BUSINESS DISCLOSURE	NOTE 1 - ORGANIZATION AND NATURE OF BUSINESS Cannabis Suisse Corp. (“Company”) was incorporated in the State of Nevada on February 26, 2016 to start business operations connected with production of paper made from elephant dung for making various stationery products and subsequent selling thereof. On February 20, 2019, the Company filed a Certificate of Amendment to its Articles of Incorporation with the Nevada Secretary of State which changed the Company’s name from Geant Corp. to Cannabis Suisse Corp. The Company was engaged in the business of production of OTC (over-the-counter) products - for example CBD oils, retail branded cigarettes and also some health-related supplements. In late May 2022, the former shareholder signed an agreement to sell all his stock to Mr. Scott McAlister. The stock purchase agreement was closed in early June 2022. Since the ownership change, the Company started its real estate business, and in February 2023, the Company leased two properties and one of them has been leased out for rental revenue. In February 2024, the Company leased two additional pieces of real properties for future expansion. See the details of the terms and conditions in Note 9.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Feb. 29, 2024
Notes
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The summary of significant accounting policies of the Company is presented to assist in understanding the Company’s interim financial statements. The interim financial statements and notes are representations of the Company’s management, who is responsible for integrity and objectivity. These accounting policies conform to accounting principles generally accepted in the United States of America and have been consistently applied in the preparation of the unaudited financial statements. The financial information furnished herein reflects all adjustments, consisting of normal recurring items that, in the opinion of management, are necessary for a fair presentation of the Company's financial position, results of operations and cash flows for the interim periods. The results of operations for the nine months ended February 24, 2024 are not necessarily indicative of the results to be expected for the year ending May 31, 2024. The information included in this Form 10-Q should be read in conjunction with the Company's Annual Report on Form 10-K for the year ended May 31, 2023. Basis of Presentation The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America, (GAAP). The Company’s year-end is May 31. Use of Estimates The preparation of the unaudited financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. The Company has $44 and $199 of cash and cash equivalents in its escrow account as of February 29, 2024 and May 31, 2023, respectively. The funds in the escrow account can be released for the Company’s operations without restriction. Property and equipment Property and equipment are carried at cost less accumulated depreciation. Depreciation is provided over the assets’ estimated useful lives, using the straight-line method. Estimated useful lives of the property and equipment are as follows: Equipment, Furniture and Fixtures 5-10 years The cost and related accumulated depreciation of assets sold or otherwise retired are eliminated from the accounts and any gain or loss is included in the statements of operations. The cost of maintenance and repairs is charged to the statements of operations as incurred, whereas significant renewals and betterments are capitalized. Leases The Company adheres to the accounting for leases under Accounting Standards Codification (ASC) 842 Lease Accounting ROU assets represent the right to use an underlying asset for the lease term and lease liabilities represent the obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. The Company uses the incremental borrowing rate based on the estimated rate of interest for collateralized borrowing over a similar term of the lease payments at commencement date. The operating lease ROU asset also includes any lease payments made and excludes lease incentives. The Company’s lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Lease expense for lease payments is recognized on a straight-line basis over the lease term. Impairment of Long-Lived Assets The Company evaluates the impairment of long-lived assets whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. Our evaluation is based on an assessment of potential indicators of impairment, such as an adverse change in the business climate that could affect the value of an asset, current or forecasted operating or cash flow losses that demonstrate continuing losses associated with the use of an asset, and a current expectation that, more likely than not, an asset will be disposed of before the end of its previously estimated useful life. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to future undiscounted net cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell. During the three and nine months ended February 29, 2024 and February 28, 2023, the Company recognized an impairment of long-lived assets in the amount of $0. Fair Value of Financial Instruments ASC 820 Fair Value Measurements and Disclosures These tiers include: · · · The carrying value of the Company’s cash, other current assets, accounts payable, accrued expenses and advances from related parties approximates its fair value due to their short-term maturity. Income Taxes The Company accounts for its income taxes in accordance with ASC 740, Income Taxes in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in operations in the period that includes the enactment date. Rent Revenue Recognition The Company recognizes rent revenue from the lease of its sub-leased properties in accordance with ASC 842, Leases The Company’s leases generally have fixed rental payments over the lease term, with occasional escalations based on predetermined factors. Rent revenue is recognized monthly as the lease fulfills its obligations under the lease agreement. Any lease incentives or concessions provided to lessees, such as rent-free periods or tenant improvement allowances, are recognized as a reduction of rent revenue over the lease term. For the three and nine months ended February 29, 2024, the Company recognized rent revenue of $7,500 and $22,500, respectively, from its lease agreement. This amount represents the portion of the total lease payments earned over the lease term. Rent revenue of $2,500 was recognized for the three and nine months ended February 28, 2023. Cost of Goods Sold Cost of goods sold includes direct costs of selling items, direct labor cost, rent expense and electricity. Stock-Based Compensation The Company accounts for share-based compensation awards in accordance with ASC 718, “Compensation - Stock Compensation”. The cost of services received from employees and non-employees in exchange for awards of equity instruments is recognized in the statement of operations based on the estimated fair value of those awards on the grant date and amortized on a straight-line basis over the requisite service period or vesting period. The Company records forfeitures as they occur. Basic Income (Loss) Per Share The Company computes income (loss) per share in accordance with ASC 260 Earnings per Share. Basic loss per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. Under the if-converted method, outstanding convertible instruments are assumed to be converted into common stock at the beginning of the period (or at the time of issuance, if later). As of February 29, 2024 and May 31, 2023, there were potentially dilutive debt or equity instruments issued or outstanding, see convertible notes details in Notes 7 & 8. Reclassification Certain accounts from prior periods have been reclassified to conform to the current period presentation. Recent Accounting Pronouncements There have been no recent accounting pronouncements or changes in accounting pronouncements during the nine months ended February 29, 2024, that are of significance or potential significance to the Company.

Going Concern Disclosure

Going Concern Disclosure	9 Months Ended
	Feb. 29, 2024
Notes
Going Concern Disclosure	NOTE 3 - GOING CONCERN The accompanying financial statements have been prepared in conformity with GAAP, which contemplate continuation of the Company as a going concern. However, the Company had limited revenues and recurring losses as of February 29, 2024. The Company has not completed its efforts to establish a stabilized source of revenues sufficient to cover operating costs over an extended period of time. Therefore, there is substantial doubt about the Company’s ability to continue as a going concern. Management anticipates that the Company will be dependent, for the near future, on additional investment capital to fund operating expenses. The Company intends to position itself so that it will be able to raise additional funds through the capital markets. In light of management’s efforts, there are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern.

Property and Equipment Disclosu

Property and Equipment Disclosure	9 Months Ended
	Feb. 29, 2024
Notes
Property and Equipment Disclosure	NOTE 4 - PROPERTY AND EQUIPMENT Property and Equipment: February 29, 2024 May 31, 2023 Office equipment $ 1,400 $ 1,400 Furniture 31,700 31,700 Accumulated depreciation (7,427) (4,244) $ 25,673 $ 28,856 For the three months ended February 29, 2024 and February 28, 2023, the Company recognized depreciation expense in the amount of $1,061. For the nine months ended February 29, 2024 and February 28, 2023, the Company recognized depreciation expense in the amount of $3,183.

Commitments and Contingencies D

Commitments and Contingencies Disclosure	9 Months Ended
	Feb. 29, 2024
Notes
Commitments and Contingencies Disclosure	NOTE 5 - COMMITMENTS AND CONTINGENCIES During the normal course of business, the Company may be exposed to litigation. When the Company becomes aware of potential litigation, it evaluates the merits of the case in accordance with ASC 450-20-50, Contingencies. The Company evaluates its exposure to the matter, possible legal or settlement strategies and the likelihood of an unfavorable outcome. If the Company determines that an unfavorable outcome is probable and can be reasonably estimated, it establishes the necessary accruals. As of February 29, 2024, the Company is not aware of any contingent liabilities that should be reflected in the financial statements.

Related Party Transactions Disc

Related Party Transactions Disclosure	9 Months Ended
	Feb. 29, 2024
Notes
Related Party Transactions Disclosure	NOTE 6 - RELATED PARTY TRANSACTIONS In June 2022, the ownership changed, and the current major shareholder took the position of the president. For the nine months ended February 29, 2024 and February 28, 2023, the current president advanced to the Company $25,076 and $113,320, respectively, of which $96,661 was included in the amount converted to the note payable (see Noted 7 & 8 below). In November 2022, the Company issued a convertible note payable to the major shareholder in the amount of $135,000 to pay off the funds advanced from and the operating expenses paid by the shareholder. See Notes 7 & 8 Convertible Notes Payable & Convertible Notes Payable - Related Parties for terms and conditions. The Company has leases with related parties see Note 9 for terms, conditions, and amounts. As of February 29, 2024 and May 31, 2023, the balances of advances from related parties were $54,235 and $29,159, respectively. In June 2022, the major stockholder made contributions of office equipment and furniture to the Company. The total value of the contributions was $33,100. In September 2023, the majority shareholder, who is also the Company’s CEO, paid $20,000 to the Company for 2,000,000 shares of common stock.

CONVERTIBLE DEBT DISCLOSURE

CONVERTIBLE DEBT DISCLOSURE	9 Months Ended
	Feb. 29, 2024
Notes
CONVERTIBLE DEBT DISCLOSURE	NOTE 7 - CONVERTIBLE NOTES PAYABLE On April 1, 2021, Suneetha Nandana Silva Sudusinghe assigned Serhii Cherniienko $60,000 of his loan to Cannabis Suisse Corp. The Agreement contains a provision that allows Serhii Cherniienko to convert the loan to common stock at a fixed price of $0.01 per share. Beneficial conversion feature was $60,000. Of the $60,000, $30,000 was converted to equity in December 2021, and the rest of $30,000 was assigned to Okie LLC. In November 2022, Okie LLC assigned the convertible note to Clifford Koschnick for consideration. On April 15, 2021, Suneetha Nandana Silva Sudusinghe assigned Noi Tech LLC $30,000 of his loan to Cannabis Suisse Corp. The Agreement contains a provision that allows Noi Tech LLC to convert the loan to common stock at a fixed price of $0.01 per share. Beneficial conversion feature was $30,000. The note was assigned to Okie LLC with a $10,000 discount in May 2022. In November 2022, Okie LLC assigned the convertible note to Clifford Koschnick for consideration.

Convertible Notes Payable Relat

Convertible Notes Payable Related Parties, Disclosure	9 Months Ended
	Feb. 29, 2024
Notes
Convertible Notes Payable Related Parties, Disclosure	NOTE 8 - CONVERTIBLE NOTES PAYABLE RELATED PARTIES In May 2022, Alain Parrik assigned his convertible note of $85,000 the Company owed him to Okie LLC. According to the note terms and conditions, the note can be converted to shares at a fixed price of $0.005 per share. In November 2022, Okie LLC assigned the convertible note to Scott McAlister for consideration. In November 2022, the Company issued a convertible promissory note in the principle of $135,000 to the Company’s CEO for funds he has advanced the Company for expenses. The Note has a term of four years, the interest rate is 12% and the conversion price is $0.04 per share. In February 20, 2024, the Company issued a convertible promissory note in the amount of $187,852 to the Company’s CEO for the prepayment of the lease entered in February 2023 for three years from February 2023 to January 2026 for the property at 10 N Newnan Street, Jacksonville, FL 32202. In February 2024, the lease was extended for an additional two years to January 2028. The total payments for the four years are $375,704 and the landlord offered 50% discount for the prepayment. The Company issued this note to pay off the lease. The note has a term of four years, the interest rate is 10% per annum and the conversion price is $0.07 per share of common stock. The maturity date is February 20, 2028. In February 20, 2024, the Company issued a convertible promissory note in the amount of $101,760 to the Company’s CEO for the prepayment of the lease entered in January 2024 for three years from January 2024 to December 2026 for the property at 1268 Church Street, Jacksonville, FL 32202. In February 2024, the lease was extended for an additional two years to December 2028. The total payments for the five years are $203,520 and the landlord offered 50% discount for the prepayment. The Company issued this note to pay off the lease. The note has a term of five years, the interest rate is 10% per annum and the conversion price is $0.07 per share of common stock. The maturity date is February 20, 2029. In February 20, 2024, the Company issued a convertible promissory note in the amount of $117,593 to the Company’s CEO for the prepayment of the lease entered in February 2024 for five years from February 2024 to January 2029 for the property at 2502 Blanding Blvd, Jacksonville, FL 32210. The total payments for the five years are $235,185 and the landlord offered 50% discount for the prepayment. The Company issued this note to pay off the lease. The note has a term of five years, the interest rate is 10% per annum and the conversion price is $0.07 per share of common stock. The maturity date is February 20, 2029. As of February 29, 2024, the maturities of the long-term convertible notes are as follows: Year ending Amount February 28, 2025 $ 0 February 28, 2026 0 February 28, 2027 135,000 February 28, 2028 187,852 February 28, 2029 219,354 Total $ 542,206 For the nine and three months ended February 29, 2024, the interest expenses were $13,348 and $5,113, respectively. For the nine and three months ended February 28, 2023, they were $4,725 and $4,050, respectively. As of February 29, 2024, the balance of accrued interest was $22,213.

Operating Leases Disclosure

Operating Leases Disclosure	9 Months Ended
	Feb. 29, 2024
Notes
Operating Leases Disclosure	NOTE 9 - LEASES WITH RELATED PARTIES AND THIRD-PARTIES In February 2023, the Company signed a lease to rent the office at 10 Newnan Street, Jacksonville, FL 32202, with 10 N Newnan LLC, a related party owned by the Company's CEO. The lease commencement date is February 1, 2023 and the lease term is thirty-six months. In February 2024, The Company extended the lease for an additional two years and the new maturity date is January 31, 2028. Meanwhile the landlord offered a 50% discount for the prepayment of the lease. Based on the criteria and according to ASC 842, the Right-of-Use (ROU) asset was $194,758, and the lease liability and lease commitment is also the same amount at the commencement date for the first three years. In February 2024, the Company prepaid the lease for the rest of four years, and meanwhile the balance of right-of-use assets (ROU) was adjusted to $187,852, equal to the amount of the prepayment. As of February 29, 2024, the balance of ROU was $183,939 and lease liability for this lease was $77,625. In February 2023, the Company signed a lease to rent the property at 2652 Blanding Blvd, Jacksonville, FL 32210, with 2600 Blanding Blvd., LLC, a related party owned by our CEO. The lease commencement date is February 1, 2023 and the lease term is thirty-six months. Based on the criteria and according to ASC 842, the Right-of-Use (ROU) asset is $135,833, and the lease liability and lease commitment is also the same amount. The monthly base rental payment is $5,000 with incentives of free-rent for the first three months, and the Company has the option to pay all or a portion of the rent in shares of its common stock. As of February 29, 2024, the balance of ROU was $102,280 and the lease liability was $161,861. In February 2024, the Company signed a lease to rent the property at 1268 Church Street, Jacksonville, FL 32202, with 1268 Church Street LLC, a related party owned by the Company’s CEO. The lease commencement date is January 1, 2024 and the lease term is sixty months, and meanwhile the landlord offered a 50% discount for the prepayment of the lease. The Company made the prepayment for the lease by issuing a convertible promissory note and based on the criteria and according to ASC 842, the ROU was $101,760, equal to the amount of the prepayment. As of February 29, 2024, the balance of ROU was $98,368 and lease liability for this lease was $0. In February 2024, the Company signed a lease to rent the property at 2502 Blanding Blvd, Jacksonville, FL 32210, with 2600 Blanding Blvd LLC, a related party owned by the Company's CEO. The lease commencement date is January 1, 2024 and the lease term is sixty months, and meanwhile the landlord offered a 50% discount for the prepayment of the lease. The Company made the prepayment for the lease by issuing a convertible promissory note and based on the criteria and according to ASC 842, the ROU was $117,593, equal to the amount of the prepayment. As of February 29, 2024, the balance of ROU was $115,633 and lease liability for this lease was $0. In February 2023, the Company signed a sub-lease as the lessor to rent a portion of the property at 2652 Blanding Blvd to a third-party private company. The monthly rent is $2,500 which will bring rental revenue of $30,000 annually. The term of the sub-lease is one year from February 2023 to January 2024. Subtenant is not entitled to exercise any options to extend or renew the term of the lease. The sub-lease is currently on a month-by-month term. The total lease expenses for the nine months ended February 29, 2024 were $102,264, including $20,625 recorded as cost of goods sold and $81,638 in general and administrative expenses in the statements of operations. The total lease expenses for the three months ended February 29, 2024 were $35,953, including $6,877 recorded as cost of goods sold and $29,076 in general and administrative expenses in the statements of operations. The following table summarizes the presentation in the Company’s balance sheet of its operating leases. As of February 29, 2024 As of May 31, 2023 Assets Right-of-Use $ 500,220 $ 312,748 Liabilities Lease liabilities - Short-term $ 188,648 $ 149,997 Lease liabilities - Long-term 50,838 206,959 Total operating lease liabilities $ 239,486 $ 356,956 Future minimum lease payments as of February 29, 2024: Lease commitments Mar 2024 - Feb 2025 $ 197,207 $ - Mar 2025 - Feb 2026 55,000 - Mar 2026 - Feb 2027 - - Total undiscounted lease payments 252,207 - Imputed interest (12,721) - Total operating lease liabilities $ 239,486 $ -

STOCKHOLDERS' EQUITY (DEFICIT)

STOCKHOLDERS' EQUITY (DEFICIT) DISCLOSURE	9 Months Ended
	Feb. 29, 2024
Notes
STOCKHOLDERS' EQUITY (DEFICIT) DISCLOSURE	NOTE 10 - STOCKHOLDERS’ EQUITY Preferred Stock On March 17, 2021, the Board of Directors, along with the majority stockholder, resolved that the 5,000,000 preferred shares with voting rights of 1 to 10 shall be issued to Suneetha Nandana Silva Sudusinghe in exchange for 5,000,000 common shares that Suneetha Nandana Silva Sudusinghe owned previously. The 5,000,000 preferred shares were issued on July 21, 2021. The stock was transferred to Scott McAlister through a stock purchase agreement in May 2022. Common Stock On January 11, 2023, the Company issued 3,600,000 restricted shares of common stock at $0.04 per share to a consultant for services. The value of the 3,600,000 shares of common stock issued is $144,400, of which $114,000 has been earned as of February 29, 2024. In September 2023, the Company's CEO paid $20,000 to the Company for 2,000,000 shares of common stock at a price of $0.01 per share.

SUBSEQUENT EVENTS DISCLOSURE

SUBSEQUENT EVENTS DISCLOSURE	9 Months Ended
	Feb. 29, 2024
Notes
SUBSEQUENT EVENTS DISCLOSURE	NOTE 11 - SUBSEQUENT EVENTS In accordance with FASB 165 (ASC 855), Subsequent Events, the Company has analyzed its operations subsequent to February 29, 2024 to the date these financial statements were issued, and has determined that it does not have any material subsequent events to disclose in these financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Basis of Accounting, Policy (Policies)	9 Months Ended
	Feb. 29, 2024
Policies
Basis of Accounting, Policy	Basis of Presentation The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America, (GAAP). The Company’s year-end is May 31.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Use of Estimates, Policy (Policies)	9 Months Ended
	Feb. 29, 2024
Policies
Use of Estimates, Policy	Use of Estimates The preparation of the unaudited financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Cash and Cash Equivalents, Policy (Policies)	9 Months Ended
	Feb. 29, 2024
Policies
Cash and Cash Equivalents, Policy	Cash and Cash Equivalents The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. The Company has $44 and $199 of cash and cash equivalents in its escrow account as of February 29, 2024 and May 31, 2023, respectively. The funds in the escrow account can be released for the Company’s operations without restriction.

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Property, Plant and Equipment, Policy (Policies)	9 Months Ended
	Feb. 29, 2024
Policies
Property, Plant and Equipment, Policy	Property and equipment Property and equipment are carried at cost less accumulated depreciation. Depreciation is provided over the assets’ estimated useful lives, using the straight-line method. Estimated useful lives of the property and equipment are as follows: Equipment, Furniture and Fixtures 5-10 years The cost and related accumulated depreciation of assets sold or otherwise retired are eliminated from the accounts and any gain or loss is included in the statements of operations. The cost of maintenance and repairs is charged to the statements of operations as incurred, whereas significant renewals and betterments are capitalized.

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Leases Policy (Policies)	9 Months Ended
	Feb. 29, 2024
Policies
Leases Policy	Leases The Company adheres to the accounting for leases under Accounting Standards Codification (ASC) 842 Lease Accounting ROU assets represent the right to use an underlying asset for the lease term and lease liabilities represent the obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. The Company uses the incremental borrowing rate based on the estimated rate of interest for collateralized borrowing over a similar term of the lease payments at commencement date. The operating lease ROU asset also includes any lease payments made and excludes lease incentives. The Company’s lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Lease expense for lease payments is recognized on a straight-line basis over the lease term.

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Inventory Impairment, Policy (Policies)	9 Months Ended
	Feb. 29, 2024
Policies
Inventory Impairment, Policy	Impairment of Long-Lived Assets The Company evaluates the impairment of long-lived assets whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. Our evaluation is based on an assessment of potential indicators of impairment, such as an adverse change in the business climate that could affect the value of an asset, current or forecasted operating or cash flow losses that demonstrate continuing losses associated with the use of an asset, and a current expectation that, more likely than not, an asset will be disposed of before the end of its previously estimated useful life. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to future undiscounted net cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell. During the three and nine months ended February 29, 2024 and February 28, 2023, the Company recognized an impairment of long-lived assets in the amount of $0.

SUMMARY OF SIGNIFICANT ACCOUN_8

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Fair Value of Financial Instruments, Policy (Policies)	9 Months Ended
	Feb. 29, 2024
Policies
Fair Value of Financial Instruments, Policy	Fair Value of Financial Instruments ASC 820 Fair Value Measurements and Disclosures These tiers include: · · · The carrying value of the Company’s cash, other current assets, accounts payable, accrued expenses and advances from related parties approximates its fair value due to their short-term maturity.

SUMMARY OF SIGNIFICANT ACCOUN_9

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Income Tax, Policy (Policies)	9 Months Ended
	Feb. 29, 2024
Policies
Income Tax, Policy	Income Taxes The Company accounts for its income taxes in accordance with ASC 740, Income Taxes in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in operations in the period that includes the enactment date.

SUMMARY OF SIGNIFICANT ACCOU_10

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Revenue Recognition Policy (Policies)	9 Months Ended
	Feb. 29, 2024
Policies
Revenue Recognition Policy	Rent Revenue Recognition The Company recognizes rent revenue from the lease of its sub-leased properties in accordance with ASC 842, Leases The Company’s leases generally have fixed rental payments over the lease term, with occasional escalations based on predetermined factors. Rent revenue is recognized monthly as the lease fulfills its obligations under the lease agreement. Any lease incentives or concessions provided to lessees, such as rent-free periods or tenant improvement allowances, are recognized as a reduction of rent revenue over the lease term. For the three and nine months ended February 29, 2024, the Company recognized rent revenue of $7,500 and $22,500, respectively, from its lease agreement. This amount represents the portion of the total lease payments earned over the lease term. Rent revenue of $2,500 was recognized for the three and nine months ended February 28, 2023.

SUMMARY OF SIGNIFICANT ACCOU_11

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Cost of Goods Sold Policy (Policies)	9 Months Ended
	Feb. 29, 2024
Policies
Cost of Goods Sold Policy	Cost of Goods Sold Cost of goods sold includes direct costs of selling items, direct labor cost, rent expense and electricity.

SUMMARY OF SIGNIFICANT ACCOU_12

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Stock-Based Compensation Policy (Policies)	9 Months Ended
	Feb. 29, 2024
Policies
Stock-Based Compensation Policy	Stock-Based Compensation The Company accounts for share-based compensation awards in accordance with ASC 718, “Compensation - Stock Compensation”. The cost of services received from employees and non-employees in exchange for awards of equity instruments is recognized in the statement of operations based on the estimated fair value of those awards on the grant date and amortized on a straight-line basis over the requisite service period or vesting period. The Company records forfeitures as they occur.

SUMMARY OF SIGNIFICANT ACCOU_13

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Earnings Per Share, Policy (Policies)	9 Months Ended
	Feb. 29, 2024
Policies
Earnings Per Share, Policy	Basic Income (Loss) Per Share The Company computes income (loss) per share in accordance with ASC 260 Earnings per Share. Basic loss per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. Under the if-converted method, outstanding convertible instruments are assumed to be converted into common stock at the beginning of the period (or at the time of issuance, if later). As of February 29, 2024 and May 31, 2023, there were potentially dilutive debt or equity instruments issued or outstanding, see convertible notes details in Notes 7 & 8.

SUMMARY OF SIGNIFICANT ACCOU_14

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Reclassification Policy (Policies)	9 Months Ended
	Feb. 29, 2024
Policies
Reclassification Policy	Reclassification Certain accounts from prior periods have been reclassified to conform to the current period presentation.

SUMMARY OF SIGNIFICANT ACCOU_15

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: New Accounting Pronouncements, Policy (Policies)	9 Months Ended
	Feb. 29, 2024
Policies
New Accounting Pronouncements, Policy	Recent Accounting Pronouncements There have been no recent accounting pronouncements or changes in accounting pronouncements during the nine months ended February 29, 2024, that are of significance or potential significance to the Company.

SUMMARY OF SIGNIFICANT ACCOU_16

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Property, Plant and Equipment, Policy: Schedule of Property and Equipment useful lives (Tables)	9 Months Ended
	Feb. 29, 2024
Tables/Schedules
Schedule of Property and Equipment useful lives	Equipment, Furniture and Fixtures 5-10 years

Property and Equipment Disclo_2

Property and Equipment Disclosure: Schedule of Property and Equipment (Tables)	9 Months Ended
	Feb. 29, 2024
Tables/Schedules
Schedule of Property and Equipment	February 29, 2024 May 31, 2023 Office equipment $ 1,400 $ 1,400 Furniture 31,700 31,700 Accumulated depreciation (7,427) (4,244) $ 25,673 $ 28,856

Convertible Notes Payable Rel_2

Convertible Notes Payable Related Parties, Disclosure: Schedule of Maturities of Long-Term Debt (Tables)	9 Months Ended
	Feb. 29, 2024
Tables/Schedules
Schedule of Maturities of Long-Term Debt	Year ending Amount February 28, 2025 $ 0 February 28, 2026 0 February 28, 2027 135,000 February 28, 2028 187,852 February 28, 2029 219,354 Total $ 542,206

Operating Leases Disclosure_ Sc

Operating Leases Disclosure: Schedule of Operating Leases (Tables)	9 Months Ended
	Feb. 29, 2024
Tables/Schedules
Schedule of Operating Leases	As of February 29, 2024 As of May 31, 2023 Assets Right-of-Use $ 500,220 $ 312,748 Liabilities Lease liabilities - Short-term $ 188,648 $ 149,997 Lease liabilities - Long-term 50,838 206,959 Total operating lease liabilities $ 239,486 $ 356,956 Future minimum lease payments as of February 29, 2024: Lease commitments Mar 2024 - Feb 2025 $ 197,207 $ - Mar 2025 - Feb 2026 55,000 - Mar 2026 - Feb 2027 - - Total undiscounted lease payments 252,207 - Imputed interest (12,721) - Total operating lease liabilities $ 239,486 $ -

SUMMARY OF SIGNIFICANT ACCOU_17

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Cash and Cash Equivalents, Policy (Details) - USD ($)	Feb. 29, 2024	May 31, 2023
Details
Cash in Escrow Account	$ 44	$ 199

SUMMARY OF SIGNIFICANT ACCOU_18

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Property, Plant and Equipment, Policy: Schedule of Property and Equipment useful lives (Details)	Feb. 29, 2024
Equipment, Furniture and fixtures
Estimated useful lives of the plant and equipment	5 years

SUMMARY OF SIGNIFICANT ACCOU_19

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Inventory Impairment, Policy (Details)	9 Months Ended
	Feb. 29, 2024 USD ($)
Details
Impairment of long lived assets	$ 0

SUMMARY OF SIGNIFICANT ACCOU_20

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Revenue Recognition Policy (Details) - USD ($)	3 Months Ended		9 Months Ended
	Feb. 29, 2024	Feb. 28, 2023	Feb. 29, 2024	Feb. 28, 2023
Revenue	$ 7,500	$ 2,500	$ 22,500	$ 2,500
Rental Income
Revenue	$ 7,500	$ 2,500	$ 22,500	$ 2,500

Property and Equipment Disclo_3

Property and Equipment Disclosure: Schedule of Property and Equipment (Details) - USD ($)	Feb. 29, 2024	May 31, 2023
Accumulated depreciation, property and equipment	$ (7,427)	$ (4,244)
Office Equipment
Property and equipment, gross	1,400	1,400
Furniture and Fixtures
Property and equipment, gross	$ 31,700	$ 31,700

Property and Equipment Disclo_4

Property and Equipment Disclosure (Details) - USD ($)	3 Months Ended		9 Months Ended
	Feb. 29, 2024	Feb. 28, 2023	Feb. 29, 2024	Feb. 28, 2023
Details
Depreciation	$ 1,061	$ 1,061	$ 3,183	$ 3,183

Related Party Transactions Di_2

Related Party Transactions Disclosure (Details) - USD ($)	3 Months Ended		9 Months Ended
	Nov. 30, 2023	Aug. 31, 2022	Feb. 29, 2024	Feb. 28, 2023	May 31, 2023	Nov. 30, 2022
Proceeds from related party advances			$ 25,076	$ 16,659
Advances From Related Parties			54,235		$ 29,159	$ 135,000
Contribution of assets		$ 33,100	0	33,100
Issuance of common stock, value	$ 20,000
Issuance of common stock, shares	2,000,000
Current president
Proceeds from related party advances			$ 25,076	113,320
Majority Shareholder
Contribution of assets				$ 33,100

CONVERTIBLE DEBT DISCLOSURE (De

CONVERTIBLE DEBT DISCLOSURE (Details) - USD ($)	9 Months Ended	12 Months Ended
	Feb. 28, 2023	May 31, 2023	May 31, 2022
Serhii Cherniienko, April 2021
Amount of debt assumed			$ 60,000
Conversion price per share			$ 0.01
Beneficial conversion feature			$ 60,000
Amount of debt converted		$ 30,000
Noi Tech LLC, April 15 2021
Amount of debt assumed			30,000
Conversion price per share	$ 0.01
Beneficial conversion feature			$ 30,000
Debt discount assigned		$ 10,000

Convertible Notes Payable Rel_3

Convertible Notes Payable Related Parties, Disclosure (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Feb. 29, 2024	Feb. 28, 2023	Feb. 29, 2024	Feb. 28, 2023	May 31, 2023
Proceeds from convertible debt			$ 0	$ 135,000
Interest expense related party	$ 5,113	$ 4,050	13,348	$ 4,725
Accrued Interest Related Parties	$ 22,213		$ 22,213		$ 8,865
Chief Executive Officer
Conversion price per share					$ 0.04
Proceeds from convertible debt					$ 135,000
Interest rate of note					12%
Prepayment Convertible Note with CEO, 10 N Newnan
Conversion price per share			$ 0.07
Interest rate of note	10%		10%
Proceeds from Issuance of Convertible Promissory Notes			$ 187,852
Prepayment Convertible Note with CEO, 1268 Church St
Conversion price per share			$ 0.07
Interest rate of note	10%		10%
Proceeds from Issuance of Convertible Promissory Notes			$ 101,760
Prepayment Convertible Note with CEO, 2502 Blanding Blvd
Conversion price per share			$ 0.07
Interest rate of note	10%		10%
Proceeds from Issuance of Convertible Promissory Notes			$ 117,593
Okie LLC, May 2022
Amount of debt assumed					$ 85,000
Conversion price per share					$ 0.005

Convertible Notes Payable Rel_4

Convertible Notes Payable Related Parties, Disclosure: Schedule of Maturities of Long-Term Debt (Details) - USD ($)	Feb. 29, 2024	May 31, 2023
Details
Maturitiy of the long-term convertible notes, year 3	$ 135,000
Maturitiy of the long-term convertible notes, year 4	187,852
Maturitiy of the long-term convertible notes, year 5	219,354
Convertible Note Payable - Related Party (non current)	$ 542,206	$ 135,000

Operating Leases Disclosure (De

Operating Leases Disclosure (Details) - USD ($)		3 Months Ended		9 Months Ended
	Feb. 29, 2024	Feb. 29, 2024	Feb. 28, 2023	Feb. 29, 2024	Feb. 28, 2023	May 31, 2023
Operating Leases Right of Use Assets	$ 500,220	$ 500,220		$ 500,220		$ 312,748
Operating Lease Liabilities - total	239,486	239,486		239,486		$ 356,956
Lease expense		35,953		102,264
Cost of Revenues		6,876	$ 2,292	20,625	$ 2,292
General and administrative expenses		49,537	$ 112,900	105,985	$ 134,471
Lease to rent office
Operating Leases Right of Use Assets	183,939	183,939		183,939
Operating Lease Liabilities - total	77,625	77,625		77,625
Lease to rent 2652 Blanding
Operating Leases Right of Use Assets	102,280	102,280		102,280
Operating Lease Liabilities - total	161,861	161,861		161,861
Monthly rental payments	5,000
Lease to rent 1268 Church St
Operating Leases Right of Use Assets	98,368	98,368		98,368
Lease to rent 2502 Blanding Blvd
Operating Leases Right of Use Assets	115,633	115,633		115,633
Sublease to 2652 Blanding
Monthly rental payments	$ 2,500
Contingent rental income, annually				30,000
Lease expenses
Cost of Revenues		6,877		20,625
General and administrative expenses		$ 29,076		$ 81,638

Operating Leases Disclosure_ _2

Operating Leases Disclosure: Schedule of Operating Leases (Details) - USD ($)	9 Months Ended
	Feb. 29, 2024	May 31, 2023
Details
Operating lease, gross	$ 500,220	$ 312,748
Lease Liabilities - Short-term	188,648	149,997
Operating Lease Liabilities - Long-term	50,838	206,959
Operating Lease Liabilities - total	239,486	$ 356,956
Operating Lease Liabilities - First year	197,207
Operating Lease Liabilities - Second year	55,000
Operating Lease Liabilities - Third year	0
Operating Lease Liabilities - total payments due	252,207
Operating Lease Liabilities - imputed interest	$ 12,721

STOCKHOLDERS' EQUITY (DEFICIT_2

STOCKHOLDERS' EQUITY (DEFICIT) DISCLOSURE (Details) - USD ($)	3 Months Ended
	Nov. 30, 2023	Feb. 28, 2023	Feb. 29, 2024	May 31, 2023
Details
Preferred shares outstanding			5,000,000	5,000,000
Issuance of stock for services, shares		3,600,000
Price per share			$ 0.01	$ 0.04
Issuance of stock for services, value		$ 114,000
Issuance of common stock, value	$ 20,000
Issuance of common stock, shares	2,000,000