Cannabis Suisse (CSUI) 10-Q 13 Jan 25 2025 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Nov. 30, 2024	Jan. 13, 2025
Details
Registrant CIK	0001680132
Fiscal Year End	--05-31
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Nov. 30, 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 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		70,680,938
Amendment Flag	false
Document Fiscal Year Focus	2025
Document Fiscal Period Focus	Q2

CONDENSED BALANCE SHEETS

CONDENSED BALANCE SHEETS - USD ($)	Nov. 30, 2024	May 31, 2024
Current Assets
Cash in Escrow Account	$ 4,100	$ 28,562
Prepaid Expenses	130,963	167,891
Total Current Assets	135,063	196,453
Property and Equipment, net	22,490	24,612
Operating Leases Right of Use Assets	594,294	675,558
TOTAL ASSETS	751,847	896,623
Current Liabilities
Accounts Payable	26,550	4,304
Accrued expenses, current	25,969	33,380
Advances From Related Parties	0	83,159
Convertible Notes Payable	50,000	50,000
Convertible Notes Payable - Related Party	85,000	85,000
Lease Liabilities - Short-term	91,128	125,157
Total Current Liabilities	278,647	381,000
Convertible Note Payable - Related Party (non current)	2,338,513	1,820,517
Operating Lease Liabilities - Long-term	10,541	40,936
Total Liabilities	2,627,701	2,242,453
Stockholders' Deficit
Preferred Stock Value	0	5,000
Preferred Stock Series A Value	5,000	0
Common stock, par value $0.001; 1,000,000,000 shares authorized, 70,680,938 shares issued and outstanding as of November 30, 2024 and May 31, 2024, respectively	70,681	70,681
Additional Paid-In-Capital	1,179,393	1,179,393
Accumulated Deficit	(3,130,928)	(2,600,904)
Total Stockholders' Deficit	(1,875,854)	(1,345,830)
TOTAL LIABILITIES & STOCKHOLDERS' DEFICIT	$ 751,847	$ 896,623

CONDENSED BALANCE SHEETS - Pare

CONDENSED BALANCE SHEETS - Parenthetical - $ / shares	Nov. 30, 2024	May 31, 2024
CONDENSED BALANCE SHEETS
Preferred Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	50,000,000	50,000,000
Preferred Stock, Shares Issued	0	5,000,000
Preferred Stock Series A, par value	$ 0.001
Preferred Stock Series A, authorized	5,000,000
Preferred Stock Series A, outstanding	5,000,000	0
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares Authorized	1,000,000,000	1,000,000,000
Common Stock, Shares, Issued	70,680,938	70,680,938

CONDENSED STATEMENTS OF OPERATI

CONDENSED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended		6 Months Ended
	Nov. 30, 2024	Nov. 30, 2023	Nov. 30, 2024	Nov. 30, 2023
REVENUES
Revenue	$ 7,500	$ 7,500	$ 15,000	$ 15,000
Cost of Revenues	7,356	6,874	14,712	13,749
Gross Profit	144	626	288	1,251
OPERATING EXPENSES
Professional fees	36,194	22,000	55,273	54,000
Depreciation	1,061	1,061	2,122	2,122
General and administrative expenses	55,198	28,267	110,041	56,448
TOTAL OPERATING EXPENSES	92,453	51,328	167,436	112,570
OPERATING LOSS	(92,309)	(50,702)	(167,148)	(111,319)
OTHER INCOME (EXPENSES)
Gain (loss) on settlement of debt	0	0	(551,677)	0
Amortization of debt premium	113,491		219,770	0
Interest expense - related party	(16,120)	(4,095)	(30,969)	(8,235)
TOTAL OTHER INCOME (EXPENSE)	97,371	(4,095)	(362,876)	(8,235)
LOSS BEFORE INCOME TAXES	5,062	(54,797)	(530,024)	(119,554)
PROVISION FOR INCOME TAXES	0	0	0	0
Net Income (Loss)	$ 5,062	$ (54,797)	$ (530,024)	$ (119,554)
NET LOSS PER SHARE: BASIC	$ 0	$ 0	$ (0.01)	$ 0
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC	70,680,938	45,837,356	70,680,938	45,041,823
NET LOSS PER SHARE: DILUTED	$ 0	$ 0	$ (0.01)	$ 0
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: DILUTED	195,823,835	45,837,356	70,680,938	45,041,823

CONDENSED STATEMENT OF CHANGES

CONDENSED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT) - USD ($)	Preferred Stock Series A	Preferred Stock	Common Stock	Additional Paid-in Capital	Deferred Compensation, Share-Based Payments	Retained Earnings	Total
Equity Balance at May. 31, 2023	$ 0	$ 5,000	$ 44,255	$ 1,055,589	$ (20,000)	$ (1,414,291)	$ (329,447)
Equity Balance, Shares at May. 31, 2023	0	5,000,000	44,254,938
Amortization of unearned compensation	$ 0	$ 0	$ 0	0	10,000	0	10,000
Net income (loss) for the period	0	0	0	0	0	(64,757)	(64,757)
Equity Balance at Aug. 31, 2023	$ 0	$ 5,000	$ 44,255	1,055,589	(10,000)	(1,479,048)	(384,204)
Equity Balance, Shares at Aug. 31, 2023	0	5,000,000	44,254,938
Equity Balance at May. 31, 2023	$ 0	$ 5,000	$ 44,255	1,055,589	(20,000)	(1,414,291)	(329,447)
Equity Balance, Shares at May. 31, 2023	0	5,000,000	44,254,938
Amortization of unearned compensation							20,000
Equity Balance at Nov. 30, 2023	$ 0	$ 5,000	$ 45,255	1,073,589	0	(1,533,845)	(409,001)
Equity Balance, Shares at Nov. 30, 2023	0	5,000,000	46,254,938
Equity Balance at Aug. 31, 2023	$ 0	$ 5,000	$ 44,255	1,055,589	(10,000)	(1,479,048)	(384,204)
Equity Balance, Shares at Aug. 31, 2023	0	5,000,000	44,254,938
Amortization of unearned compensation	$ 0	$ 0	$ 0	0	10,000	0	10,000
Net income (loss) for the period	0	0	0	0	0	(54,797)	(54,797)
Equity Balance at Nov. 30, 2023	$ 0	$ 5,000	$ 45,255	1,073,589	0	(1,533,845)	(409,001)
Equity Balance, Shares at Nov. 30, 2023	0	5,000,000	46,254,938
Cash for common stock, value	$ 0	$ 0	$ 2,000	18,000	0	0	$ 20,000
Cash for common stock, shares	0	0	2,000,000				2,000,000
Equity Balance at May. 31, 2024	$ 0	$ 5,000	$ 70,681	1,179,393	0	(2,600,904)	$ (1,345,830)
Equity Balance, Shares at May. 31, 2024	0	5,000,000	70,680,938
Net income (loss) for the period	$ 0	$ 0	$ 0	0	0	(535,086)	(535,086)
Equity Balance at Aug. 31, 2024	$ 5,000	$ 0	$ 70,681	1,179,393	0	(3,135,990)	(1,880,916)
Equity Balance, Shares at Aug. 31, 2024	5,000,000	0	70,680,938
Series A Preferred issued, value	$ 5,000	$ (5,000)	$ 0	0	0	0	0
Series A Preferred issued, shares	5,000,000	(5,000,000)	0
Equity Balance at May. 31, 2024	$ 0	$ 5,000	$ 70,681	1,179,393	0	(2,600,904)	(1,345,830)
Equity Balance, Shares at May. 31, 2024	0	5,000,000	70,680,938
Equity Balance at Nov. 30, 2024	$ 5,000	$ 0	$ 70,681	1,179,393	0	(3,130,928)	(1,875,854)
Equity Balance, Shares at Nov. 30, 2024	5,000,000	0	70,680,938
Equity Balance at Aug. 31, 2024	$ 5,000	$ 0	$ 70,681	1,179,393	0	(3,135,990)	(1,880,916)
Equity Balance, Shares at Aug. 31, 2024	5,000,000	0	70,680,938
Net income (loss) for the period	$ 0	$ 0	$ 0	0	0	5,062	5,062
Equity Balance at Nov. 30, 2024	$ 5,000	$ 0	$ 70,681	$ 1,179,393	$ 0	$ (3,130,928)	$ (1,875,854)
Equity Balance, Shares at Nov. 30, 2024	5,000,000	0	70,680,938

CONDENSED STATEMENTS OF CASH FL

CONDENSED STATEMENTS OF CASH FLOWS - USD ($)	6 Months Ended
	Nov. 30, 2024	Nov. 30, 2023
Cash Flows from Operating Activities
Net Income (Loss)	$ (530,024)	$ (119,554)
Adjustments to reconcile net loss to net cash used in operations
Stock Payment for Services	0	20,000
Depreciation, cash flows	2,122	2,122
Lease cost, net of repayments	86,390	24,950
Gain (loss) on settlement of debt, cash flows	551,677	0
Amortization of debt premium	(219,770)	0
Changes in assets and liabilities
Increase (decrease) in prepaid expenses	36,928	3,000
Increase (decrease) in accounts payable	22,246	(1,870)
Increase (decrease) in accrued expenses	25,969	49,597
Net cash used in Operating Activities	(24,462)	(21,755)
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	7,500	7,000
Repayment of related party advances	(7,500)	0
Proceeds from issuance of stock	0	20,000
Net cash provided by Financing Activities	0	27,000
Net cash increase (decrease) for period	(24,462)	5,245
Cash at beginning of period	28,562	199
Cash at end of period	4,100	5,444
SUPPLEMENTAL
Cash paid for taxes	0	0
Cash paid for interest	0	0
Noncash Investing and Financing Information
Lease liability extinguished with convertible note payable	$ 186,089	$ 0

ORGANIZATION AND NATURE OF BUSI

ORGANIZATION AND NATURE OF BUSINESS DISCLOSURE	6 Months Ended
	Nov. 30, 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	6 Months Ended
	Nov. 30, 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 six months ended November 30, 2024 are not necessarily indicative of the results to be expected for the year ending May 31, 2025. 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, 2024. 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 November 30, 2024 and May 31, 2024. The Company had cash in an escrow account of $4,100 and $28,562 as of November 30, 2024 and May 31, 2024, respectively. 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 three and six months ended November 30, 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 six months ended November 30, 2024 and 2023, the Company had only one lease arrangement with a single customer and recognized rent revenue of $15,000, respectively. For the three months ended November 30, 2024 and 2023, the Company had rent revenue of $7,500, 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. For the three and six months ended November 30, 2023 there were 25,375,000 potentially dilutive shares that could be issued upon the conversion of the Company’s convertible notes payable and accrued interest and for the six months ended November 30, 2024 there were 125,142,897 potentially dilutive shares that could be issued upon the conversion of the Company’s convertible notes payable and accrued interest. These potentially dilutive shares were excluded from the dilutive loss per share calculation because their effect would have been anti-dilutive, therefore basic and diluted net loss per share were the same for those periods. The following table illustrates the computation of diluted earnings per share for the three months ended November 30, 2024: Net income $ 5,062 Add: Interest expense on convertible debt 11,120 Net income available to common shareholders (numerator) $ 16,182 Basic weighted average number of common shares outstanding 70,680,938 Dilutive impact of convertible notes and accrued interest 125,142,897 Diluted weighted average number of common shares outstanding (numerator) 195,823,835 Diluted income per common share $ 0.00 Recent Accounting Pronouncements There have been no recent accounting pronouncements or changes in accounting pronouncements during the quarter ended November 30, 2024 that are of significance or potential significance to the Company.

Going Concern Disclosure

Going Concern Disclosure	6 Months Ended
	Nov. 30, 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 November 30, 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	6 Months Ended
	Nov. 30, 2024
Notes
Property and Equipment Disclosure	NOTE 4 - PROPERTY AND EQUIPMENT Property and Equipment: November 30, 2024 May 31, 2024 Office equipment $ 1,400 $ 1,400 Furniture 31,700 31,700 Accumulated depreciation (10,610) (8,488) Net property and equipment $ 22,490 $ 24,612 For the three months ended November 30, 2024 and 2023, the Company recognized depreciation expense in the amount of $1,061. For the six months ended November 30, 2024 and 2023, the Company recognized depreciation expense in the amount of $2,122.

Commitments and Contingencies D

Commitments and Contingencies Disclosure	6 Months Ended
	Nov. 30, 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 November 30, 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	6 Months Ended
	Nov. 30, 2024
Notes
Related Party Transactions Disclosure	NOTE 6 - RELATED PARTY TRANSACTIONS During the six months ended November 30, 2024, the president, CEO, and sole director advanced to the Company $7,500, was repaid $7,500, and $83,159 was settled with a convertible note agreement, see Note 8. During the six months ended November 30, 2023, the president, CEO, and sole director advanced to the Company $7,000. As of November 30, 2024 and May 31, 2024, the balances due the related party were $0 and $83,159, respectively. 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. See Note 8 for terms and conditions. As of November 30, 2024 and May 31, 2024, the president, CEO, and sole director was owed $25,969 and $33,380 in accrued interest on convertible notes, respectively.

CONVERTIBLE DEBT DISCLOSURE

CONVERTIBLE DEBT DISCLOSURE	6 Months Ended
	Nov. 30, 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 November 30, 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 November 30, 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	6 Months Ended
	Nov. 30, 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 November 30, 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. As of November 30, 2024 the balance of the note was $135,000. 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, prior to the issuance of the note, the lease was extended for an additional two years to January 2028. The total payments for the remaining four years were $375,704 and the landlord offered a 50% discount for the prepayment, along with a forgiveness of the $93,926 in unpaid rent to that point. 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, which will be amortized over the term of the note. For the six months ended November 30, 2024, $117,615 of note premium was recognized, and the balance of the note was $944,314 (inclusive of a $756,462 premium balance) as of November 30, 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, prior to the issuance of the note, the lease was extended for an additional two years to December 2028. The total payments for the five years was $203,520, none of which had been paid, and the landlord offered a 50% discount on the unpaid amounts 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 $148,735, and prepaid interest of $48,001 was recorded, resulting in a loss on settlement of debt of $457,389. The note was issued with a premium of $552,365, which would be amortized over the term of the note. During the six months ended November 30, 2024, $55,337 of note premium amortization was recognized, and the balance of the note was $568,262 (inclusive of a $466,502 premium balance) as of November 30, 2024. On June 28, 2024, the Company issued a convertible promissory note in the amount of $186,089 to Scott McAlister, the CEO, to pay off the unpaid rent of $69,550, advances of $83,159 and the unpaid interest of $33,380. 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 June 28, 2029. The Company recognized the note at its fair value of $737,766. The note was issued with a premium of $551,677 with amortization of $27,493 recognized during the three months ended November 30, 2024, and the balance of the note was $690,937 (inclusive of a $504,848 premium balance). As of November 30, 2024, the maturities of the long-term convertible notes are as follows: Year ending Amount November 30, 2025 $ - November 30, 2026 - November 30, 2027 135,000 November 30, 2028 187,852 November 30, 2029 287,849 Total $ 610,701 For the six months ended November 30, 2024 and 2023, the interest expenses were $30,969 and $8,235, respectively.

Operating Leases Disclosure

Operating Leases Disclosure	6 Months Ended
	Nov. 30, 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 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 November 30, 2024, the balance of the ROU and prepaid rental interest was $246,436 and $50,997, respectively. During the six months ended November 30, 2024 rental expense of $46,964 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 November 30, 2024, the balance of the ROU was $63,328 and no monthly payments had been made on the lease, therefore the lease liability was $101,670. During the six months ended November 30, 2024 rental expense of $29,424 was recognized related to this lease, of which $14,712 was allocated to cost of sales for the portion of the property that was subleased. In January 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 was 37 months. In accordance with ASC 842 the Right-of-Use asset and lease liability was originally recorded for $104,472 based on a 12% discount rate. In February 2024, the Company extended the lease for almost three years and the new maturity date became December 31, 2028. In accordance with ASC 842, the Right-of-Use asset (ROU) and lease liability was remeasured at the modification date to be $148,735 based on a 12% discount rate and a $6,784 gain was recorded as a result of the extension. Following the extension, the landlord offered a 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 $48,001. As of November 30, 2024, the balance of the ROU and prepaid rental interest was $130,891 and $35,317, respectively. During the six months ended November 30, 2024 rental expense of $20,352 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 February 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 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 November 30, 2024, the balance of the ROU and prepaid rental interest was $153,639 and $42,349, respectively. During the six months ended November 30, 2024 rental expense of $23,518 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 six months ended November 30, 2024 were $120,258, including $14,712 recorded as cost of sales and $105,545 recorded in general and administrative expenses in the statements of operations. The total lease expenses for the six months ended November 30, 2023 were $66,313, including $13,749 recorded as cost of sales and $52,564 in general and administrative expenses in the statements of operations. The Company’s weighted average remaining lease term is 3.42 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 November 30, 2024 As of May 31, 2024 Assets Right-of-Use $ 594,294 $ 675,558 Liabilities Lease liabilities - Short-term $ 91,128 $ 125,157 Lease liabilities - Long-term 10,541 40,936 Total operating lease liabilities $ 101,669 $ 166,093 Future minimum lease payments as of November 30, 2024: Lease commitments Dec 2024 - Nov 2025 $ 96,300 Dec 2025 - Nov 2026 10,700 Dec 2026 - Nov 2027 - Dec 2027 - Nov 2028 - Dec 2028 - Nov 2029 - Total undiscounted lease payments 107,000 Imputed interest (5,331) Total operating lease liabilities $ 101,669

STOCKHOLDERS' EQUITY (DEFICIT)

STOCKHOLDERS' EQUITY (DEFICIT) DISCLOSURE	6 Months Ended
	Nov. 30, 2024
Notes
STOCKHOLDERS' EQUITY (DEFICIT) DISCLOSURE	NOTE 10 - STOCKHOLDERS’ EQUITY Preferred Stock The Company is authorized to issue 50,000,000 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. On July 2, 2024 the Company filed a Certificate of Designation, Preferences, and Rights with the State of Nevada to authorize the issuance of up to 5,000,000 shares of Series A Preferred Stock. The holders of the Series A Preferred Stock are not entitled to receive any dividends and the holders are not entitled to receive any assets of the Company available for distribution to its stockholders upon any liquidation, dissolution, or winding up of the corporation. Each Series A Preferred Stock share is entitled to votes equal to 10 shares of common stock. On July 7, 2024, the Company issued 5,000,000 shares of Series A Preferred Stock to our CEO. The shares of Series A Preferred Stock were issued in replacement for the same number of shares of preferred stock he received when he purchased the stock from the prior CEO, as it was determined the prior issuance of the shares of preferred stock was deficient in that the proper state filing to include the certificate of rights and preferences was not made for the original issuance. As of November 30, 2024, the Company had 5,000,000 shares of Preferred A stock issued and outstanding. Common Stock The Company is authorized to issue 1,000,000,000 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 six months ended November 30, 2023. 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. During the three and six months ended November 30, 2024 there were no issuances of common stock. As of November 30, 2024, the Company had 70,680,938 shares of common stock issued and outstanding.

SUBSEQUENT EVENTS DISCLOSURE

SUBSEQUENT EVENTS DISCLOSURE	6 Months Ended
	Nov. 30, 2024
Notes
SUBSEQUENT EVENTS DISCLOSURE	NOTE 11 - SUBSEQUENT EVENTS In accordance with SFAS 165 (ASC 855), Subsequent Events, the Company has analyzed its operations subsequent to November 30, 2024 to the date these financial statements were issued, and has determined that it does not have any material subsequent events except the following: During the period from December 1, 2024 to the date the financial statements were issued, the Company’s CEO advanced $7,000 to fund the Company’s operations.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Basis of Accounting, Policy (Policies)	6 Months Ended
	Nov. 30, 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)	6 Months Ended
	Nov. 30, 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)	6 Months Ended
	Nov. 30, 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 November 30, 2024 and May 31, 2024. The Company had cash in an escrow account of $4,100 and $28,562 as of November 30, 2024 and May 31, 2024, respectively.

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Property, Plant and Equipment, Policy (Policies)	6 Months Ended
	Nov. 30, 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)	6 Months Ended
	Nov. 30, 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)	6 Months Ended
	Nov. 30, 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 three and six months ended November 30, 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)	6 Months Ended
	Nov. 30, 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)	6 Months Ended
	Nov. 30, 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)	6 Months Ended
	Nov. 30, 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 six months ended November 30, 2024 and 2023, the Company had only one lease arrangement with a single customer and recognized rent revenue of $15,000, respectively. For the three months ended November 30, 2024 and 2023, the Company had rent revenue of $7,500, respectively.

SUMMARY OF SIGNIFICANT ACCOU_11

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Cost of Goods Sold Policy (Policies)	6 Months Ended
	Nov. 30, 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)	6 Months Ended
	Nov. 30, 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)	6 Months Ended
	Nov. 30, 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. For the three and six months ended November 30, 2023 there were 25,375,000 potentially dilutive shares that could be issued upon the conversion of the Company’s convertible notes payable and accrued interest and for the six months ended November 30, 2024 there were 125,142,897 potentially dilutive shares that could be issued upon the conversion of the Company’s convertible notes payable and accrued interest. These potentially dilutive shares were excluded from the dilutive loss per share calculation because their effect would have been anti-dilutive, therefore basic and diluted net loss per share were the same for those periods. The following table illustrates the computation of diluted earnings per share for the three months ended November 30, 2024: Net income $ 5,062 Add: Interest expense on convertible debt 11,120 Net income available to common shareholders (numerator) $ 16,182 Basic weighted average number of common shares outstanding 70,680,938 Dilutive impact of convertible notes and accrued interest 125,142,897 Diluted weighted average number of common shares outstanding (numerator) 195,823,835 Diluted income per common share $ 0.00

SUMMARY OF SIGNIFICANT ACCOU_14

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: New Accounting Pronouncements, Policy (Policies)	6 Months Ended
	Nov. 30, 2024
Policies
New Accounting Pronouncements, Policy	Recent Accounting Pronouncements There have been no recent accounting pronouncements or changes in accounting pronouncements during the quarter ended November 30, 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)	6 Months Ended
	Nov. 30, 2024
Tables/Schedules
Schedule of Property and Equipment useful lives	Equipment, Furniture and Fixtures 5-10 years

SUMMARY OF SIGNIFICANT ACCOU_16

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Earnings Per Share, Policy: Schedule of Earnings Per Share, Diluted, by Common Class (Tables)	6 Months Ended
	Nov. 30, 2024
Tables/Schedules
Schedule of Earnings Per Share, Diluted, by Common Class	Net income $ 5,062 Add: Interest expense on convertible debt 11,120 Net income available to common shareholders (numerator) $ 16,182 Basic weighted average number of common shares outstanding 70,680,938 Dilutive impact of convertible notes and accrued interest 125,142,897 Diluted weighted average number of common shares outstanding (numerator) 195,823,835 Diluted income per common share $ 0.00

Property and Equipment Disclo_2

Property and Equipment Disclosure: Schedule of Property and Equipment (Tables)	6 Months Ended
	Nov. 30, 2024
Tables/Schedules
Schedule of Property and Equipment	November 30, 2024 May 31, 2024 Office equipment $ 1,400 $ 1,400 Furniture 31,700 31,700 Accumulated depreciation (10,610) (8,488) Net property and equipment $ 22,490 $ 24,612

Convertible Notes Payable Rel_2

Convertible Notes Payable Related Parties, Disclosure: Schedule of Maturities of Long-Term Debt (Tables)	6 Months Ended
	Nov. 30, 2024
Tables/Schedules
Schedule of Maturities of Long-Term Debt	Year ending Amount November 30, 2025 $ - November 30, 2026 - November 30, 2027 135,000 November 30, 2028 187,852 November 30, 2029 287,849 Total $ 610,701

Operating Leases Disclosure_ Sc

Operating Leases Disclosure: Schedule of Operating Leases (Tables)	6 Months Ended
	Nov. 30, 2024
Tables/Schedules
Schedule of Operating Leases	As of November 30, 2024 As of May 31, 2024 Assets Right-of-Use $ 594,294 $ 675,558 Liabilities Lease liabilities - Short-term $ 91,128 $ 125,157 Lease liabilities - Long-term 10,541 40,936 Total operating lease liabilities $ 101,669 $ 166,093

Operating Leases Disclosure_ _2

Operating Leases Disclosure: Schedule of Future Minimum Rental Payments for Operating Leases (Tables)	6 Months Ended
	Nov. 30, 2024
Tables/Schedules
Schedule of Future Minimum Rental Payments for Operating Leases	Lease commitments Dec 2024 - Nov 2025 $ 96,300 Dec 2025 - Nov 2026 10,700 Dec 2026 - Nov 2027 - Dec 2027 - Nov 2028 - Dec 2028 - Nov 2029 - Total undiscounted lease payments 107,000 Imputed interest (5,331) Total operating lease liabilities $ 101,669

SUMMARY OF SIGNIFICANT ACCOU_17

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Cash and Cash Equivalents, Policy (Details) - USD ($)	Nov. 30, 2024	May 31, 2024
Details
Cash in Escrow Account	$ 4,100	$ 28,562

SUMMARY OF SIGNIFICANT ACCOU_18

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Property, Plant and Equipment, Policy: Schedule of Property and Equipment useful lives (Details)	Nov. 30, 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)	6 Months Ended
	Nov. 30, 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		6 Months Ended
	Nov. 30, 2024	Nov. 30, 2023	Nov. 30, 2024	Nov. 30, 2023
Revenue	$ 7,500	$ 7,500	$ 15,000	$ 15,000
Rental Income
Revenue	$ 7,500		$ 15,000

SUMMARY OF SIGNIFICANT ACCOU_21

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Earnings Per Share, Policy (Details) - shares	6 Months Ended
	Nov. 30, 2024	Nov. 30, 2023
Details
Potentially dilutive shares	125,142,897	25,375,000

SUMMARY OF SIGNIFICANT ACCOU_22

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Earnings Per Share, Policy: Schedule of Earnings Per Share, Diluted, by Common Class (Details) - USD ($)	3 Months Ended		6 Months Ended
	Nov. 30, 2024	Nov. 30, 2023	Nov. 30, 2024	Nov. 30, 2023
Details
Net Income (Loss)	$ 5,062	$ (54,797)	$ (530,024)	$ (119,554)
Interest expense on convertible debt	11,120
Net income available to common shareholders	$ 16,182
WEIGHTED AVERAGE NUMBER OF SHARES - Basic	70,680,938	45,837,356	70,680,938	45,041,823
Potentially dilutive shares			125,142,897	25,375,000
WEIGHTED AVERAGE NUMBER OF SHARES - Diluted	195,823,835	45,837,356	70,680,938	45,041,823
NET LOSS PER SHARE: DILUTED	$ 0	$ 0	$ (0.01)	$ 0

Property and Equipment Disclo_3

Property and Equipment Disclosure: Schedule of Property and Equipment (Details) - USD ($)	Nov. 30, 2024	May 31, 2024
Accumulated depreciation, property and equipment	$ (10,610)	$ (8,488)
Property and Equipment, net	22,490	24,612
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		6 Months Ended
	Nov. 30, 2024	Nov. 30, 2023	Nov. 30, 2024	Nov. 30, 2023
Details
Depreciation	$ 1,061	$ 1,061	$ 2,122	$ 2,122

Related Party Transactions Di_2

Related Party Transactions Disclosure (Details) - USD ($)	1 Months Ended	6 Months Ended
	Jan. 10, 2025	Nov. 30, 2024	Nov. 30, 2023	May 31, 2024
Proceeds from related party advances		$ 7,500	$ 7,000
Repayment of related party advances		7,500	0
Advances From Related Parties		0		$ 83,159
Accrued expenses, current		25,969		$ 33,380
Current president
Proceeds from related party advances	$ 7,000	7,500	$ 7,000
Repayment of related party advances		7,500
Debt settled		83,159
Convertible debt issued, proceeds		186,089
CEO, rent
Debt settled		69,550
CEO, interest
Debt settled		$ 33,380

CONVERTIBLE DEBT DISCLOSURE (De

CONVERTIBLE DEBT DISCLOSURE (Details) - USD ($)	6 Months Ended	12 Months Ended
	Nov. 30, 2023	May 31, 2024	May 31, 2023	Nov. 30, 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 ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Nov. 30, 2024	Nov. 30, 2023	Nov. 30, 2024	Nov. 30, 2023	May 31, 2024
Convertible Notes Payable - Related Party	$ 85,000		$ 85,000		$ 85,000
Lease liability extinguished with convertible note payable			186,089	$ 0
Gain (loss) on settlement of debt, cash flows			551,677	0
Amortization of debt premium	113,491		219,770	0
Convertible Note Payable - Related Party (non current)	2,338,513		2,338,513		$ 1,820,517
Interest expense related party	16,120	$ 4,095	30,969	$ 8,235
Chief Executive Officer
Conversion price per share					$ 0.04
Convertible Notes Payable - Related Party	$ 135,000		$ 135,000
Interest rate of note					12%
Convertible debt issued, proceeds					$ 135,000
Prepayment Convertible Note with CEO, 10 N Newnan
Conversion price per share			$ 0.005
Interest rate of note	10%		10%
Proceeds from Issuance of Convertible Promissory Notes			$ 187,852
Fair value of Note Payable	$ 1,126,841		1,126,841
Lease liability extinguished with convertible note payable			297,229
Prepaid interest	78,476		78,476
Gain (loss) on settlement of debt, cash flows			751,136
Debt premium	938,989		938,989
Amortization of debt premium			117,615
Convertible Note Payable - Related Party (non current)	$ 944,314		$ 944,314
Prepayment Convertible Note with CEO, 1268 Church St
Conversion price per share			$ 0.005
Interest rate of note	10%		10%
Proceeds from Issuance of Convertible Promissory Notes			$ 101,760
Fair value of Note Payable	$ 654,125		654,125
Lease liability extinguished with convertible note payable			148,735
Prepaid interest	48,001		48,001
Gain (loss) on settlement of debt, cash flows			457,389
Debt premium	552,365		552,365
Amortization of debt premium			55,337
Convertible Note Payable - Related Party (non current)	$ 568,262		568,262
Current president
Convertible debt issued, proceeds			186,089
Debt settled			83,159
CEO, rent
Debt settled			69,550
CEO, interest
Debt settled			$ 33,380
Current CEO
Conversion price per share			$ 0.005
Interest rate of note	10%		10%
Fair value of Note Payable	$ 737,766		$ 737,766
Debt premium	551,677		551,677
Amortization of debt premium			27,493
Convertible Note Payable - Related Party (non current)	690,937		690,937
Okie LLC, May 2022
Amount of debt assumed					$ 85,000
Conversion price per share					$ 0.005
Convertible Notes Payable - Related Party	$ 85,000		$ 85,000
Interest rate of note	0%		0%

Convertible Notes Payable Rel_4

Convertible Notes Payable Related Parties, Disclosure: Schedule of Maturities of Long-Term Debt (Details)	Nov. 30, 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	287,849
Maturitiy of the long-term convertible notes, total	$ 610,701

Operating Leases Disclosure (De

Operating Leases Disclosure (Details) - USD ($)		3 Months Ended		6 Months Ended
	Nov. 30, 2024	Nov. 30, 2024	Nov. 30, 2023	Nov. 30, 2024	Nov. 30, 2023	May 31, 2024
Operating Leases Right of Use Assets	$ 594,294	$ 594,294		$ 594,294		$ 675,558
Rental expense				120,258	$ 66,313
Operating Lease Liabilities - total	101,669	101,669		101,669		166,093
Cost of Revenues		7,356	$ 6,874	14,712	13,749
General and administrative expenses		55,198	$ 28,267	110,041	56,448
Lease to rent office
Operating Leases Right of Use Assets	246,436	246,436		246,436
Prepaid interest	50,997	50,997		50,997
Rental expense				46,964
Lease to rent 2652 Blanding
Operating Leases Right of Use Assets	63,328	63,328		63,328
Rental expense				29,424
Monthly rental payments	5,000
Operating Lease Liabilities - total	101,670	101,670		101,670
Cost of Revenues				14,712
Lease to rent 1268 Church St
Operating Leases Right of Use Assets	130,891	130,891		130,891		35,317
Rental expense				20,352
Lease to rent 2502 Blanding Blvd
Operating Leases Right of Use Assets	153,639	$ 153,639		153,639		$ 42,349
Rental expense				23,518
Sublease to 2652 Blanding
Monthly rental payments	$ 2,500
Contingent rental income, annually				30,000
Lease expenses
Cost of Revenues					13,749
General and administrative expenses				$ 105,545	$ 52,564

Operating Leases Disclosure_ _3

Operating Leases Disclosure: Schedule of Operating Leases (Details) - USD ($)	Nov. 30, 2024	May 31, 2024
Details
Operating lease, gross	$ 594,294	$ 675,558
Lease Liabilities - Short-term	91,128	125,157
Operating Lease Liabilities - Long-term	10,541	40,936
Operating Lease Liabilities - total	$ 101,669	$ 166,093

Operating Leases Disclosure_ _4

Operating Leases Disclosure: Schedule of Future Minimum Rental Payments for Operating Leases (Details) - USD ($)	6 Months Ended
	Nov. 30, 2024	May 31, 2024
Details
Operating Lease Liabilities - First year	$ 96,300
Operating Lease Liabilities - Second year	10,700
Operating Lease Liabilities - total payments due	107,000
Operating Lease Liabilities - imputed interest	5,331
Operating Lease Liabilities - total	$ 101,669	$ 166,093

STOCKHOLDERS' EQUITY (DEFICIT_2

STOCKHOLDERS' EQUITY (DEFICIT) DISCLOSURE (Details) - USD ($)	3 Months Ended			6 Months Ended
	Nov. 30, 2023	Aug. 31, 2023	Feb. 28, 2023	Nov. 30, 2024	Nov. 30, 2023	May 31, 2024	Sep. 30, 2023	Jan. 11, 2023	May 31, 2021
Preferred shares authorized				50,000,000		50,000,000
Preferred stock par value				$ 0.001		$ 0.001
Preferred shares outstanding						5,000,000			5,000,000
Preferred Stock Series A, authorized				5,000,000
Preferred Stock Series A, outstanding				5,000,000		0
Common shares authorized				1,000,000,000		1,000,000,000
Common stock par value				$ 0.001		$ 0.001
Issuance of stock for services, shares			3,600,000
Issuance of stock, per share								$ 0.04
Issuance of stock for services, value			$ 144,400
Amortization of unearned compensation	$ 10,000	$ 10,000			$ 20,000
Cash for common stock, value	$ 20,000
Cash for common stock, shares	2,000,000
Sale of stock, per share							$ 0.01
Common stock issued and outstanding				70,680,938		70,680,938
Chief Executive Officer
Series A Preferred issued, shares				5,000,000

SUBSEQUENT EVENTS DISCLOSURE (D

SUBSEQUENT EVENTS DISCLOSURE (Details) - USD ($)	1 Months Ended	6 Months Ended
	Jan. 10, 2025	Nov. 30, 2024	Nov. 30, 2023
Proceeds from related party advances		$ 7,500	$ 7,000
Current president
Proceeds from related party advances	$ 7,000	$ 7,500	$ 7,000