Cannabis Suisse (CSUI) 10-K 13 Sep 24 2024 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	May 31, 2024	Sep. 04, 2024	Nov. 30, 2023
Details
Registrant CIK	0001680132
Fiscal Year End	--05-31
Document Type	10-K
Document Annual Report	true
Document Period End Date	May 31, 2024
Document Transition Report	false
Securities Act 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 Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
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
Document Financial Statement Error Correction	false
Entity Shell Company	false
Entity Public Float			$ 2,369,845
Entity Common Stock, Shares Outstanding		70,680,938
Amendment Flag	false
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	FY
Auditor Firm ID	6258
Auditor Name	Mac Accounting Group & CPAs, LLP
Auditor Location	Midvale, Utah

BALANCE SHEETS

BALANCE SHEETS - USD ($)	May 31, 2024	May 31, 2023
Current Assets
Cash in Escrow Account	$ 28,562	$ 199
Prepaid Expenses	140,340	4,500
Total Current Assets	168,902	4,699
Property and Equipment, net	24,612	28,856
Operating Leases Right of Use Assets	625,093	312,748
TOTAL ASSETS	818,607	346,303
Current Liabilities
Accounts Payable	4,304	10,770
Accrued expenses, current	33,380	8,865
Advances From Related Parties	83,159	29,159
Convertible Notes Payable	50,000	50,000
Convertible Notes Payable - Related Party	85,000	85,000
Lease Liabilities - Short-term	125,157	149,997
Total Current Liabilities	381,000	333,791
Convertible Note Payable - Related Party (non current)	1,820,517	135,000
Operating Lease Liabilities - Long-term	40,936	206,959
Total Liabilities	2,242,453	675,750
Stockholders' Deficit
Preferred Stock Value	5,000	5,000
Common stock, par value $0.001; 250,000,000 shares authorized, 70,680,938 and 44,254,938 shares issued and outstanding as of May 31, 2024, and 2023, respectively	70,681	44,255
Additional Paid-In-Capital	1,179,393	1,055,589
Unearned Compensations	0	(20,000)
Accumulated Deficit	(2,678,920)	(1,414,291)
Total Stockholders' Deficit	(1,423,846)	(329,447)
TOTAL LIABILITIES & STOCKHOLDERS' DEFICIT	$ 818,607	$ 346,303

BALANCE SHEETS - Parenthetical

BALANCE SHEETS - Parenthetical	May 31, 2024 $ / shares shares
BALANCE SHEETS
Preferred Stock, Par or Stated Value Per Share | $ / shares	$ 0.001
Preferred Stock, Shares Authorized	20,000,000
Preferred Stock, Shares Issued	5,000,000
Common Stock, Par or Stated Value Per Share | $ / shares	$ 0.001
Common Stock, Shares Authorized	250,000,000
Common Stock, Shares, Issued	70,680,938

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	May 31, 2024	May 31, 2023
REVENUES
Revenue	$ 30,000	$ 10,000
Cost of Revenues	30,067	9,166
Gross Profit	(67)	834
OPERATING EXPENSES
Professional fees	77,940	278,570
Depreciation	4,244	4,244
General and administrative expenses	174,686	60,702
TOTAL OPERATING EXPENSES	256,870	343,516
OPERATING LOSS	(256,937)	(342,682)
OTHER INCOME (EXPENSES)
Gain (loss) on settlement of debt	(1,808,573)	0
Gain (loss) on lease extension	93,926	0
Amortization of debt premium	733,757	0
Interest expense	(26,802)	(8,865)
TOTAL OTHER INCOME (EXPENSE)	(1,007,692)	(8,865)
LOSS BEFORE INCOME TAXES	(1,264,629)	(351,547)
PROVISION FOR INCOME TAXES	0	0
Net income (loss)	$ (1,264,629)	$ (351,547)
NET LOSS PER SHARE: BASIC AND DILUTED	$ (0.03)	$ (0.01)
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED	47,316,823	42,035,760

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
Issuance of stock for services, value	$ 0	$ 3,600	140,400	(20,000)	0	$ 124,000
Issuance of stock for services, shares	0	3,600,000				3,600,000
Net income (loss) for the period	$ 0	$ 0	0	0	(351,547)	$ (351,547)
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
Net income (loss) for the period	$ 0	$ 0	0	0	(1,264,629)	(1,264,629)
Equity Balance at May. 31, 2024	$ 5,000	$ 70,681	1,179,393	0	(2,678,920)	(1,423,846)
Equity Balance, Shares at May. 31, 2024	5,000,000	70,680,938
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
Debt conversion to stock, value	$ 0	$ 23,976	95,904	0	0	$ 119,880
Debt conversion to stock, shares	0	23,976,000
Issuance of common stock, other debt settlement, value	$ 0	$ 450	9,900	0	0	10,350
Issuance of common stock, other debt settlement, shares	0	450,000
Amortization of unearned compensation	$ 0	$ 0	$ 0	$ 20,000	$ 0	$ 20,000

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	May 31, 2024	May 31, 2023
Cash Flows from Operating Activities
Net Income (Loss)	$ (1,264,629)	$ (351,547)
Adjustments to reconcile net loss to net cash used in operations
Stock Payment for Services	20,000	124,000
Depreciation, cash flows	4,244	4,244
Lease cost, net of repayments	170,698	44,208
Gain (loss) on settlement of debt, cash flows	1,808,574	0
Gain (loss) on lease extension	(93,926)	0
Amortization of debt premium	(733,757)	0
Changes in assets and liabilities
Increase (decrease) in prepaid expenses	20,574	(4,500)
Increase (decrease) in accounts payable	(4,217)	10,770
Increase (decrease) in accrued expenses	26,802	8,865
Net cash used in Operating Activities	(45,637)	(163,960)
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	76,500	29,159
Repayment of related party advances	(22,500)	0
Proceeds from issuance of stock	20,000	0
Proceeds from convertible debt	0	135,000
Net cash provided by Financing Activities	74,000	164,159
Net cash increase (decrease) for period	28,363	199
Cash at beginning of period	199	0
Cash at end of period	28,562	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	0	330,591
Conversion of accrued wages and other debt to equity	0	139,092
Contribution of assets	0	33,100
Stock issued to settle accounts payable	2,250	0
Increase in ROU asset and lease liability for lease extension	130,953	0
Recognition of ROU asset and lease liability at lease commencement	280,684	0
Lease liability extinguished with convertible note payable	579,979	0
Stock issued for conversion of convertible note payable and accrued interest	$ 119,880	$ 0

ORGANIZATION AND NATURE OF BUSI

ORGANIZATION AND NATURE OF BUSINESS DISCLOSURE	12 Months Ended
	May 31, 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. The Company started its real estate business, and in February 2023, the Company leased two properties from companies owned by the CEO and one of them has been subleased out for rental revenue. In February 2024, the Company leased two additional pieces of real properties from companies owned by the CEO for future expansion. See the details of the terms and conditions in Note 9.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	May 31, 2024
Notes
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 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 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 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 had no cash equivalents as of May 31, 2024 and 2023. The Company had cash in an escrow account of $28,562 and $199 as of May 31, 2024 and 2023. 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 plant 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 follows the accounting for leases under Accounting Standards Codification (“ASC”) 842 Lease Accounting and determines if an arrangement is a lease or contains a lease at inception. Operating leases result in operating lease right-of-use (“ROU”) assets and operating lease liabilities (short term and long term) being recorded on the Company’s balance sheets. 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 borrowings 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. The Company’s 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 years ended May 31, 2024 and 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 establishes a three-tier fair value hierarchy, which prioritizes the inputs in measuring fair value. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market. These tiers include: Level 1: Level 2: Level 3: 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, which requires recognition of deferred tax assets and liabilities for future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases and tax credits and carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income 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 sub-lease is categorized as an operating lease according to ASC criteria for the lease definitions. Rent revenue is recognized on a straight-line basis over the lease term, reflecting the pattern of the economic benefits derived from the lease. 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 lessor 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 years ended May 31, 2024 and 2023, the Company had only one lease arrangement with a single customer and recognized rent revenue of $30,000 and $10,000, respectively. 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. As of May 31, 2024 and 2023, potentially dilutive debt or equity instruments issued or outstanding included 85,539,731 and 25,596,625 shares, respectively, that could be issued upon the conversion of the Company’s convertible notes payable and accrued interest. Recent Accounting Pronouncements There have been no recent accounting pronouncements or changes in accounting pronouncements during the year ended May 31, 2024 that are of significance or potential significance to the Company.

Going Concern Disclosure

Going Concern Disclosure	12 Months Ended
	May 31, 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 May 31, 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 and will rely on related party funding in the meantime. 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	12 Months Ended
	May 31, 2024
Notes
Property and Equipment Disclosure	NOTE 4 - PROPERTY AND EQUIPMENT Property and Equipment: May 31, 2024 May 31, 2023 Office equipment $ 1,400 $ 1,400 Furniture 31,700 31,700 Accumulated depreciation (8,488) (4,244) Net property and equipment $ 24,612 $ 28,856 For the years ended May 31, 2024 and 2023, the Company recognized depreciation expense in the amount of $4,244.

Commitments and Contingencies D

Commitments and Contingencies Disclosure	12 Months Ended
	May 31, 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 May 31, 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	12 Months Ended
	May 31, 2024
Notes
Related Party Transactions Disclosure	NOTE 6 - RELATED PARTY TRANSACTIONS During the year ended May 31, 2024, the president, CEO, and sole director advanced to the Company $76,500 and received repayments of $22,500. In February of 2024 the Company entered into notes payable with three different related parties. See Note 8 for details of these transactions. During the year ended May 31, 2023, the president, CEO, and sole director advanced to the Company $29,159. 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 and 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 May 31, 2024 and 2023, the balances of advances from related parties were $83,159 and $29,159, respectively. 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. In May 2024, the Company’s CEO converted his convertible note of the value of $119,880 (principal $117,593 plus interest $2,287) to 23,976,000 shares of common stock at the price of $0.005 per share and $612,105 of unamortized premium was recognized as other income.

CONVERTIBLE DEBT DISCLOSURE

CONVERTIBLE DEBT DISCLOSURE	12 Months Ended
	May 31, 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. As of May 31, 2024 the balance of the note is $30,000, it is due on demand, and has an interest rate of 0%. 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. As of May 31, 2024 the balance of the note is $20,000, it is due on demand, and has an interest rate of 0%.

Convertible Notes Payable Relat

Convertible Notes Payable Related Parties, Disclosure	12 Months Ended
	May 31, 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. As of May 31, 2024 the balance of the note is $85,000, it is due on demand, and has an interest rate of 0%. In November 2022, the Company issued a convertible promissory note in the principal 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 10 N Newnan, LLC, a Company owned by the 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 $0.005 per share of common stock. The maturity date is February 20, 2028. The Company recognized the note at its fair value of $1,126,841, the present value of the lease liabilities that were paid off was $297,229, and prepaid interest of $78,476 was recorded, resulting in a loss on settlement of debt of $751,136. The note was issued with a premium of $938,989, with amortization of $64,913 recognized during the year ended May 31, 2024, and the balance of the note was $874,076 as of May 31, 2024. In February 20, 2024, the Company issued a convertible promissory note in the amount of $101,760 to 1268 Church Street, LLC, a Company owned by the 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 $0.005 per share of common stock. The maturity date is February 20, 2029. The Company recognized the note at its fair value of $654,125, the present value the lease liabilities that were paid off was $106,538, and prepaid interest of $18,966 was recorded, resulting in a loss on settlement of debt of $528,621. The note was issued with a premium of $552,365, with amortization of $30,536 recognized during the year ended May 31, 2024, and the balance of the note was $521,829 as of May 31, 2024. In February 20, 2024, the Company issued a convertible promissory note in the amount of $117,593 to 2600 Blanding Blvd., LLC, a Company owned by the 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 $0.005 per share of common stock. The maturity date is February 20, 2029. The Company recognized the note at its fair value of $755,901, the present value of the lease liabilities that were paid off was $176,213, and prepaid interest of $58,973 was recorded, resulting in a loss on settlement of debt of $520,716. The note was issued with a premium of $638,308 with amortization of $26,203 recognized during the year ended May 31, 2023. On May 6, 2024, the note, with a principal balance of $117,593, and its accrued interest of $2,287 was converted to 23,976,000 shares of common stock at the price of $0.005 per share and $612,105 of unamortized premium was recognized as other income. As of May 31, 2024, the maturities of the long-term convertible notes are as follows: Year ending Amount May 31, 2025 $ 0 May 31, 2026 0 May 31, 2027 135,000 May 31, 2028 187,852 May 31, 2029 101,760 Total $ 424,612 For the years ended May 31, 2024 and 2023, the interest expenses were $26,802 and $8,865, respectively.

Operating Leases Disclosure

Operating Leases Disclosure	12 Months Ended
	May 31, 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 was February 1, 2023 and the lease term was thirty-six months. In February 2024, the Company extended the lease for an additional two years and the new maturity date became January 31, 2028. In accordance with ASC 842, the Right-of-Use asset (ROU) and lease liability was remeasured at the modification date to be $297,229 based on a 12% discount rate and a $93,926 gain was recorded as a result of the extension. Following the extension the landlord offered a 50% discount for the prepayment of the lease so in February 2024, the Company prepaid the lease with a convertible note payable (see Note 8) and the prepaid rental interest was recorded for $78,476. As of May 31, 2024, the balance of the ROU and prepaid rental interest was $277,516 and $66,880, respectively. During the year ended May 31, 2024 rental expense of $99,360 was recognized related to this lease. 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 was February 1, 2023 and the lease term is thirty-six months. Based on the criteria and according to ASC 842, the Right-of-Use asset was $145,341 based on a 12% discount rate, and the lease liability and lease commitment was also the same amount. The monthly base rental payment is $5,000, with additional monthly direct costs of $350, 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 May 31, 2024, the balance of the ROU was $87,627 and no monthly payments had been made on the lease, therefore the lease liability was $166,094. During the year ended May 31, 2024 rental expense of $60,133 was recognized related to this lease, of which $30,067 was allocated to cost of sales for the portion of the property that was subleased. 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 was January 1, 2024 and the lease term is sixty months. In accordance with ASC 842 the Right-of-Use asset and lease liability was recorded for $104,472 based on a 12% discount rate. The landlord offered a 50% discount for the prepayment of the lease and the Company made the prepayment for the lease by issuing a convertible promissory note (see Note 8) and prepaid rental interest was recorded for $18,966. As of May 31, 2024, the balance of the ROU and prepaid rental interest was $92,498 and $16,046, respectively. During the year ended May 31, 2024 rental expense of $16,960 was recognized related to this lease. 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 was January 1, 2024 and the lease term is sixty months. In accordance with ASC 842 the Right-of-Use asset and lease liability was recorded for $176,213 based on a 12% discount rate. The landlord offered a 50% discount for the prepayment of the lease so the Company made the prepayment for the lease by issuing a convertible promissory note (see Note 8) and prepaid rental interest was recorded for $58,973. As of May 31, 2024, the balance of the ROU and prepaid rental interest was $167,462 and $52,054, respectively. During the year ended May 31, 2024 rental expense of $15,679 was recognized related to this lease. 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 was $2,500 which will bring rental revenue of $30,000 annually. The term of the sub-lease was one year from February 2023 to January 2024 and the subtenant was 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 year ended May 31, 2024 were $192,132, including $30,067 recorded as cost of sales and $162,065 recorded in general and administrative expenses in the statements of operations. The total lease expenses for the year ended May 31, 2023 were $44,208, including $9,166 recorded as cost of sales and $35,042 in general and administrative expenses in the statements of operations. The Company’s weighted average remaining lease term is 2.18 years and weighted average discount rate is 12%. The following table summarizes the presentation in the Company’s balance sheet of its operating leases. As of May, 2024 As of May 31, 2023 Assets Right-of-Use $ 625,093 $ 312,748 Liabilities Lease liabilities - Short-term $ 125,157 $ 149,997 Lease liabilities - Long-term 40,936 206,959 Total operating lease liabilities $ 166,093 $ 356,956 Future minimum lease payments as of May 31, 2024: Lease commitments Jun 2024 - May 2025 $ 133,750 Jun 2025 - May 2026 42,800 Jun 2026 - May 2027 - Jun 2027 - May 2028 - Jun 2028 - May 2029 - Total undiscounted lease payments 176,550 Imputed interest (10,457) Total operating lease liabilities $ 166,093

STOCKHOLDERS' EQUITY (DEFICIT)

STOCKHOLDERS' EQUITY (DEFICIT) DISCLOSURE	12 Months Ended
	May 31, 2024
Notes
STOCKHOLDERS' EQUITY (DEFICIT) DISCLOSURE	NOTE 10 - STOCKHOLDERS ’ EQUITY Preferred Stock The Company is authorized to issue 20,000,000 shares of preferred stock with a par value of $0.001. 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 The Company is authorized to issue 250,000,000 shares of common stock with a par value of $0.001. 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 was $144,400, of which $124,000 was earned as of May 31, 2023 and the remaining $20,000 was earned during the year ended May 31, 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. In May 2024, the Company’s CEO converted his convertible note with a value of $119,880 (principal $117,593 plus interest $2,287) to 23,976,000 shares of common stock at the price of $0.005 per share and $612,105 of unamortized premium on the note was recognized as other income. Also in May 2024, the Company issued 450,000 shares valued at the market price of $0.023 per share to settle accounts payable of $2,250, resulting in a loss on settlement of debt of $8,100. As of May 31, 2024, the Company had 70,680,938 shares of common stock issued and outstanding.

Income Tax Disclosure

Income Tax Disclosure	12 Months Ended
	May 31, 2024
Notes
Income Tax Disclosure	NOTE 1 1 - INCOME TAXES The Company adopted the provisions of uncertain tax positions as addressed in ASC 740-10-65-1. As a result of the implementation of ASC 740-10-65-1, the Company recognized no increase in the liability for unrecognized tax benefits. The Company has no tax position at May 31, 2024 for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility. The Company recognizes interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. No such interest or penalties were recognized during the periods presented. The Company had no accruals for interest and penalties at May 31, 2024. The Company’s utilization of any net operating loss carryforward may be unlikely as a result of its intended activities. The valuation allowance at May 31, 2024 was $313,468. The net change in valuation allowance for the years ended May 31, 2024 and 2023 was $100,323. In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred income tax assets will not be realized. The ultimate realization of deferred income tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred income tax liabilities, projected future taxable income, and tax planning strategies in making this assessment. Based on consideration of these items, management has determined that enough uncertainty exists relative to the realization of the deferred income tax asset balances to warrant the application of a full valuation allowance as of May 31, 2024 and 2023. All tax years since inception remains open for examination only by taxing authorities of US Federal and state of Nevada. The Company has a net operating loss carryforward for tax purposes totaling $1,182,899 at May 31, 2024. According to current tax laws, the losses prior to 2018 can carryforward 20 years, and the losses in 2018 or later can carryforward indefinitely. The Company had losses of $43,526 prior to 2018 which can carryforward through fiscal year 2036. The losses of $1,139,373 in years of 2018 and later will carryforward indefinitely. There is a limitation on the amount of taxable income that can be offset by carryforwards after a change in control (generally greater than a 50% change in ownership). The components of the Company’s deferred tax asset and reconciliation of income taxes computed at the federal statutory rate of 21% to the income tax amount recorded as of May 31, 2023 was as follows: May 31, 2023 Net operating loss carryforward $ (1,014,975) Effective tax rate 21% Deferred tax asset 213,145 Less: Valuation allowance (213,145) Net deferred asset $ - The components of the Company’s deferred tax asset and reconciliation of income taxes computed at the federal statutory rate of 21% plus the state statutory rate of 5.5% to the income tax amount recorded as of May 31, 2024 is as follows: May 31, 2024 Net operating loss carryforward $ (1,182,899) Effective tax rate 26.5% Deferred tax asset 313,468 Less: Valuation allowance (313,468) Net deferred asset $ - The income tax provision differs from the amount of income tax determined by applying the statutory income tax rates to pretax income from continuing operations for the year ended May 31, 2024 due to the following: Book loss $ (335,127) 26.50% Unpaid interest to shareholder 7,102 (0.56)% Unpaid rent to shareholder 18,431 (1.46)% Stock issued for services 5,300 (0.42)% Loss on settlement of debt 479,272 (37.90)% Gain on lease extensions (24,890) 1.97% Amortization of debt premium (194,445) 15.38% Valuation allowance 44,357 (3.51)% $ -

SUBSEQUENT EVENTS DISCLOSURE

SUBSEQUENT EVENTS DISCLOSURE	12 Months Ended
	May 31, 2024
Notes
SUBSEQUENT EVENTS DISCLOSURE	NOTE 1 2 - SUBSEQUENT EVENTS In accordance with SFAS 165 (ASC 855), Subsequent Events, the Company has analyzed its operations subsequent to May 31, 2024 to the date these financial statements were issued, and has determined that it does not have any material subsequent events to disclose except the following: Effective June 3, 2024, the Company amended their articles of incorporation to increase their authorized shares of common stock to 1,000,000,000. On July 7, 2024, we issued 5,000,000 shares of our preferred stock to our CEO. The stock was issued in replacement for the same amount of stock with the same voting rights he received when he purchased the stock from the prior CEO as it was determined the prior issuance of the preferred stock was deficient in that the proper state filing was not made for the original issuance. On June 28, 2024, the Company issued a convertible note of $186,089 to Scott McAlister, the Company’s CEO, to pay off the unpaid rent of $69,550, advances of $83,159 and the unpaid interest of $33,380 that the Company owed to Scott McAlister. The conversion price shall be $0.005 per share of common stock. The term of the convertible note shall be five years and the interest rate shall be 10% per year.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Basis of Accounting, Policy (Policies)	12 Months Ended
	May 31, 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)	12 Months Ended
	May 31, 2024
Policies
Use of Estimates, Policy	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date 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)	12 Months Ended
	May 31, 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 had no cash equivalents as of May 31, 2024 and 2023. The Company had cash in an escrow account of $28,562 and $199 as of May 31, 2024 and 2023.

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Property, Plant and Equipment, Policy (Policies)	12 Months Ended
	May 31, 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 plant 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)	12 Months Ended
	May 31, 2024
Policies
Leases Policy	Leases The Company follows the accounting for leases under Accounting Standards Codification (“ASC”) 842 Lease Accounting and determines if an arrangement is a lease or contains a lease at inception. Operating leases result in operating lease right-of-use (“ROU”) assets and operating lease liabilities (short term and long term) being recorded on the Company’s balance sheets. 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 borrowings 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)	12 Months Ended
	May 31, 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. The Company’s 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 years ended May 31, 2024 and 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)	12 Months Ended
	May 31, 2024
Policies
Fair Value of Financial Instruments, Policy	Fair Value of Financial Instruments ASC 820 Fair Value Measurements and Disclosures establishes a three-tier fair value hierarchy, which prioritizes the inputs in measuring fair value. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market. These tiers include: Level 1: Level 2: Level 3: 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)	12 Months Ended
	May 31, 2024
Policies
Income Tax, Policy	Income Taxes The Company accounts for its income taxes in accordance with ASC 740, Income Taxes, which requires recognition of deferred tax assets and liabilities for future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases and tax credits and carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income 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)	12 Months Ended
	May 31, 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 sub-lease is categorized as an operating lease according to ASC criteria for the lease definitions. Rent revenue is recognized on a straight-line basis over the lease term, reflecting the pattern of the economic benefits derived from the lease. 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 lessor 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 years ended May 31, 2024 and 2023, the Company had only one lease arrangement with a single customer and recognized rent revenue of $30,000 and $10,000, respectively.

SUMMARY OF SIGNIFICANT ACCOU_11

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Cost of Goods Sold Policy (Policies)	12 Months Ended
	May 31, 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)	12 Months Ended
	May 31, 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)	12 Months Ended
	May 31, 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. As of May 31, 2024 and 2023, potentially dilutive debt or equity instruments issued or outstanding included 85,539,731 and 25,596,625 shares, respectively, that could be issued upon the conversion of the Company’s convertible notes payable and accrued interest.

SUMMARY OF SIGNIFICANT ACCOU_14

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: New Accounting Pronouncements, Policy (Policies)	12 Months Ended
	May 31, 2024
Policies
New Accounting Pronouncements, Policy	Recent Accounting Pronouncements There have been no recent accounting pronouncements or changes in accounting pronouncements during the year ended May 31, 2024 that are of significance or potential significance to the Company.

SUMMARY OF SIGNIFICANT ACCOU_15

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Property, Plant and Equipment, Policy: Schedule of Property and Equipment useful lives (Tables)	12 Months Ended
	May 31, 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)	12 Months Ended
	May 31, 2024
Tables/Schedules
Schedule of Property and Equipment	May 31, 2024 May 31, 2023 Office equipment $ 1,400 $ 1,400 Furniture 31,700 31,700 Accumulated depreciation (8,488) (4,244) Net property and equipment $ 24,612 $ 28,856

Convertible Notes Payable Rel_2

Convertible Notes Payable Related Parties, Disclosure: Schedule of Maturities of Long-Term Debt (Tables)	12 Months Ended
	May 31, 2024
Tables/Schedules
Schedule of Maturities of Long-Term Debt	Year ending Amount May 31, 2025 $ 0 May 31, 2026 0 May 31, 2027 135,000 May 31, 2028 187,852 May 31, 2029 101,760 Total $ 424,612

Operating Leases Disclosure_ Sc

Operating Leases Disclosure: Schedule of Operating Leases (Tables)	12 Months Ended
	May 31, 2024
Tables/Schedules
Schedule of Operating Leases	As of May, 2024 As of May 31, 2023 Assets Right-of-Use $ 625,093 $ 312,748 Liabilities Lease liabilities - Short-term $ 125,157 $ 149,997 Lease liabilities - Long-term 40,936 206,959 Total operating lease liabilities $ 166,093 $ 356,956

Operating Leases Disclosure_ _2

Operating Leases Disclosure: Schedule of Future Minimum Rental Payments for Operating Leases (Tables)	12 Months Ended
	May 31, 2024
Tables/Schedules
Schedule of Future Minimum Rental Payments for Operating Leases	Lease commitments Jun 2024 - May 2025 $ 133,750 Jun 2025 - May 2026 42,800 Jun 2026 - May 2027 - Jun 2027 - May 2028 - Jun 2028 - May 2029 - Total undiscounted lease payments 176,550 Imputed interest (10,457) Total operating lease liabilities $ 166,093

Income Tax Disclosure_ Schedule

Income Tax Disclosure: Schedule of Deferred Tax Assets and Liabilities (Tables)	12 Months Ended
	May 31, 2024
Tables/Schedules
Schedule of Deferred Tax Assets and Liabilities	May 31, 2023 Net operating loss carryforward $ (1,014,975) Effective tax rate 21% Deferred tax asset 213,145 Less: Valuation allowance (213,145) Net deferred asset $ - The components of the Company’s deferred tax asset and reconciliation of income taxes computed at the federal statutory rate of 21% plus the state statutory rate of 5.5% to the income tax amount recorded as of May 31, 2024 is as follows: May 31, 2024 Net operating loss carryforward $ (1,182,899) Effective tax rate 26.5% Deferred tax asset 313,468 Less: Valuation allowance (313,468) Net deferred asset $ -

Income Tax Disclosure_ Schedu_2

Income Tax Disclosure: Schedule of Components of Income Tax Expense (Benefit) (Tables)	12 Months Ended
	May 31, 2024
Tables/Schedules
Schedule of Components of Income Tax Expense (Benefit)	Book loss $ (335,127) 26.50% Unpaid interest to shareholder 7,102 (0.56)% Unpaid rent to shareholder 18,431 (1.46)% Stock issued for services 5,300 (0.42)% Loss on settlement of debt 479,272 (37.90)% Gain on lease extensions (24,890) 1.97% Amortization of debt premium (194,445) 15.38% Valuation allowance 44,357 (3.51)% $ -

SUMMARY OF SIGNIFICANT ACCOU_16

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Cash and Cash Equivalents, Policy (Details) - USD ($)	May 31, 2024	May 31, 2023
Details
Cash in Escrow Account	$ 28,562	$ 199

SUMMARY OF SIGNIFICANT ACCOU_17

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Property, Plant and Equipment, Policy: Schedule of Property and Equipment useful lives (Details)	May 31, 2024
Equipment, Furniture and fixtures
Estimated useful lives of the plant and equipment	5 years

SUMMARY OF SIGNIFICANT ACCOU_18

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Inventory Impairment, Policy (Details)	12 Months Ended
	May 31, 2024 USD ($)
Details
Impairment of long lived assets	$ 0

SUMMARY OF SIGNIFICANT ACCOU_19

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Revenue Recognition Policy (Details) - USD ($)	12 Months Ended
	May 31, 2024	May 31, 2023
Revenue	$ 30,000	$ 10,000
Rental Income
Revenue	$ 30,000	$ 10,000

SUMMARY OF SIGNIFICANT ACCOU_20

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Earnings Per Share, Policy (Details) - shares	12 Months Ended
	May 31, 2024	May 31, 2023
Details
Potentially dilutive shares	85,539,731	25,596,625

Property and Equipment Disclo_3

Property and Equipment Disclosure: Schedule of Property and Equipment (Details) - USD ($)	May 31, 2024	May 31, 2023
Accumulated depreciation, property and equipment	$ (8,488)	$ (4,244)
Property and Equipment, net	24,612	28,856
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 ($)	12 Months Ended
	May 31, 2024	May 31, 2023
Details
Depreciation	$ 4,244	$ 4,244

Related Party Transactions Di_2

Related Party Transactions Disclosure (Details) - USD ($)	12 Months Ended
	May 31, 2024	May 31, 2023	Nov. 30, 2022
Proceeds from related party advances	$ 76,500	$ 29,159
Repayment of related party advances	22,500	0
Advances From Related Parties	83,159	29,159	$ 135,000
Issuance of common stock, value	$ 20,000
Issuance of common stock, shares	2,000,000
Debt conversion to stock, value	$ 119,880
Unamortized debt premium	612,105
Current president
Proceeds from related party advances	76,500	$ 29,159
Repayment of related party advances	22,500
Current CEO
Debt conversion to stock, value	$ 119,880
Debt conversion to stock, shares	23,976,000
Debt conversion price per share	$ 0.005

CONVERTIBLE DEBT DISCLOSURE (De

CONVERTIBLE DEBT DISCLOSURE (Details) - USD ($)	12 Months Ended
	May 31, 2023	May 31, 2022	May 31, 2024
Convertible Notes Payable	$ 50,000		$ 50,000
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
Convertible Notes Payable			$ 30,000
Interest rate of note			0%
Noi Tech LLC, April 15 2021
Amount of debt assumed		30,000
Conversion price per share	$ 0.01
Beneficial conversion feature		$ 30,000
Convertible Notes Payable			$ 20,000
Interest rate of note			0%
Debt discount assigned	$ 10,000

Convertible Notes Payable Rel_3

Convertible Notes Payable Related Parties, Disclosure (Details) - USD ($)	1 Months Ended	12 Months Ended
	Jun. 28, 2024	May 31, 2024	May 31, 2023
Convertible Notes Payable - Related Party		$ 85,000	$ 85,000
Proceeds from convertible debt		0	135,000
Lease liability extinguished with convertible note payable		579,979	0
Gain (loss) on settlement of debt, cash flows		1,808,574	0
Amortization of debt premium		733,757	0
Convertible Note Payable - Related Party (non current)		1,820,517	135,000
Unamortized debt premium		612,105
Interest expense related party		$ 26,802	$ 8,865
Chief Executive Officer
Conversion price per share	$ 0.005		$ 0.04
Interest rate of note	10%		12%
Proceeds from convertible debt	$ 186,089		$ 135,000
Prepayment Convertible Note with CEO, 10 N Newnan
Conversion price per share		$ 0.005
Interest rate of note		10%
Proceeds from Issuance of Convertible Promissory Notes		$ 187,852
Fair value of Note Payable		1,126,841
Lease liability extinguished with convertible note payable		297,229
Prepaid interest		78,476
Gain (loss) on settlement of debt, cash flows		751,136
Debt premium		938,989
Amortization of debt premium		64,913
Convertible Note Payable - Related Party (non current)		$ 874,076
Prepayment Convertible Note with CEO, 1268 Church St
Conversion price per share		$ 0.005
Interest rate of note		10%
Proceeds from Issuance of Convertible Promissory Notes		$ 101,760
Fair value of Note Payable		654,125
Lease liability extinguished with convertible note payable		106,538
Prepaid interest		18,966
Gain (loss) on settlement of debt, cash flows		528,621
Debt premium		552,365
Amortization of debt premium		30,536
Convertible Note Payable - Related Party (non current)		$ 521,829
Prepayment Convertible Note with CEO, 2502 Blanding Blvd
Conversion price per share		$ 0.005
Interest rate of note		10%
Proceeds from Issuance of Convertible Promissory Notes		$ 117,593
Fair value of Note Payable		755,901
Lease liability extinguished with convertible note payable		176,213
Prepaid interest		58,973
Gain (loss) on settlement of debt, cash flows		520,716
Debt premium		638,308
Amortization of debt premium		$ 26,203
Current CEO
Debt conversion to stock, shares		23,976,000
Debt conversion price per share		$ 0.005
Okie LLC, May 2022
Amount of debt assumed			$ 85,000
Conversion price per share			$ 0.005
Convertible Notes Payable - Related Party		$ 85,000
Interest rate of note		0%

Convertible Notes Payable Rel_4

Convertible Notes Payable Related Parties, Disclosure: Schedule of Maturities of Long-Term Debt (Details)	May 31, 2024 USD ($)
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	101,760
Maturitiy of the long-term convertible notes, total	$ 424,612

Operating Leases Disclosure (De

Operating Leases Disclosure (Details) - USD ($)		12 Months Ended
	May 31, 2024	May 31, 2024	May 31, 2023
Operating Leases Right of Use Assets	$ 625,093	$ 625,093	$ 312,748
Rental expense		192,132	44,208
Operating Lease Liabilities - total	166,093	166,093	356,956
Cost of Revenues		30,067	9,166
General and administrative expenses		174,686	60,702
Lease to rent office
Operating Leases Right of Use Assets	277,516	277,516
Prepaid interest	66,880	66,880
Rental expense		99,360
Lease to rent 2652 Blanding
Operating Leases Right of Use Assets	87,627	87,627
Rental expense		60,133
Monthly rental payments	5,000
Operating Lease Liabilities - total	166,094	166,094
Cost of Revenues		30,067
Lease to rent 1268 Church St
Operating Leases Right of Use Assets	92,498	92,498
Prepaid interest	16,046	16,046
Rental expense		16,960
Lease to rent 2502 Blanding Blvd
Operating Leases Right of Use Assets	167,462	167,462
Prepaid interest	52,054	52,054
Rental expense		15,679
Sublease to 2652 Blanding
Monthly rental payments	$ 2,500
Contingent rental income, annually		30,000
Lease expenses
Cost of Revenues			9,166
General and administrative expenses		$ 162,065	$ 35,042

Operating Leases Disclosure_ _3

Operating Leases Disclosure: Schedule of Operating Leases (Details) - USD ($)	May 31, 2024	May 31, 2023
Details
Operating lease, gross	$ 625,093	$ 312,748
Lease Liabilities - Short-term	125,157	149,997
Operating Lease Liabilities - Long-term	40,936	206,959
Operating Lease Liabilities - total	$ 166,093	$ 356,956

Operating Leases Disclosure_ _4

Operating Leases Disclosure: Schedule of Future Minimum Rental Payments for Operating Leases (Details) - USD ($)	12 Months Ended
	May 31, 2024	May 31, 2023
Details
Operating Lease Liabilities - First year	$ 133,750
Operating Lease Liabilities - Second year	42,800
Operating Lease Liabilities - Third year	0
Operating Lease Liabilities - total payments due	176,550
Operating Lease Liabilities - imputed interest	10,457
Operating Lease Liabilities - total	$ 166,093	$ 356,956

STOCKHOLDERS' EQUITY (DEFICIT_2

STOCKHOLDERS' EQUITY (DEFICIT) DISCLOSURE (Details) - USD ($)	12 Months Ended
	May 31, 2024	May 31, 2023	Jun. 03, 2024
Preferred shares authorized	20,000,000	20,000,000
Preferred stock par value	$ 0.001	$ 0.001
Preferred shares outstanding	5,000,000	5,000,000
Common shares authorized	250,000,000	250,000,000	1,000,000,000
Common stock par value	$ 0.001	$ 0.001
Issuance of stock for services, shares		3,600,000
Price per share	$ 0.01	$ 0.04
Issuance of stock for services, value		$ 124,000
Amortization of unearned compensation	$ 20,000
Issuance of common stock, value	$ 20,000
Issuance of common stock, shares	2,000,000
Debt conversion to stock, value	$ 119,880
Unamortized debt premium	612,105
Issuance of common stock, other debt settlement, value	10,350
Gain (loss) on settlement of debt, cash flows	$ 1,808,574	$ 0
Common stock issued and outstanding	70,680,938	44,254,938
Settlement of Accounts Payable
Debt conversion price per share	$ 0.023
Issuance of common stock, other debt settlement, shares	450,000
Issuance of common stock, other debt settlement, value	$ 2,250
Gain (loss) on settlement of debt, cash flows	8,100
Current CEO
Debt conversion to stock, value	$ 119,880
Debt conversion to stock, shares	23,976,000
Debt conversion price per share	$ 0.005

Income Tax Disclosure (Details)

Income Tax Disclosure (Details) - USD ($)	12 Months Ended
	May 31, 2024	May 31, 2023	May 31, 2019	May 31, 2018
Details
Less: Valuation allowance	$ 313,468	$ 213,145
Operating loss carryforward	$ 1,182,899		$ 1,139,373	$ 43,526
Statutory tax rate	21%

Income Tax Disclosure_ Schedu_3

Income Tax Disclosure: Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	May 31, 2024	May 31, 2023
Details
Net operating loss carryforward	$ (1,182,899)	$ (1,014,975)
Deferred tax assets, gross	313,468	213,145
Less: Valuation allowance	(313,468)	(213,145)
Net deferred tax assets	$ 0	$ 0

SUBSEQUENT EVENTS DISCLOSURE (D

SUBSEQUENT EVENTS DISCLOSURE (Details) - USD ($)	1 Months Ended	12 Months Ended		13 Months Ended
	Jun. 28, 2024	May 31, 2024	May 31, 2023	Jul. 07, 2025	Jun. 03, 2024
Common shares authorized		250,000,000	250,000,000		1,000,000,000
Issuance of restricted stock, shares				5,000,000
Proceeds from convertible debt		$ 0	$ 135,000
Unpaid rent
Amount of debt extinguished	$ 69,550
Advances payable
Amount of debt extinguished	83,159
Unpaid interest due
Amount of debt extinguished	33,380
Chief Executive Officer
Proceeds from convertible debt	$ 186,089		$ 135,000
Conversion price per share	$ 0.005		$ 0.04
Interest rate of note	10%		12%