FIXED ASSETS

6 Months Ended

12 Months Ended

Dec. 31, 2024

Jun. 30, 2024

Property, Plant and Equipment [Abstract]

FIXED ASSETS

5. FIXED ASSETS

The carrying basis and accumulated depreciation of fixed assets at December 31, 2024 and at June 30, 2024 is as follows:

		December 31,			June 30,
	Useful Lives	2024			2024
Property placed into service	40 years	$	4,290,047		$	856,491
Building improvements	15 years		504,107			-
Site developments	40 years		408,558			-
Buildings	40 years		77,550			-
Vehicles	5 years		38,125			-
Computer and equipment	5 years		21,517			-
Furniture and fixtures	7 years		16,067			15,017
Software	3 years		6,536			6,536
Less depreciation and amortization			(75,932	)		(32,886	)
Total fixed assets, net		$	5,286,575			853,940

The Company recorded depreciation and amortization expense of approximately $43,046 for the six months ended December 31, 2024, and $32,886 for the year ended June 30, 2024, respectively.

5. FIXED ASSETS

The carrying basis and accumulated depreciation of fixed assets at June 30, 2024 and 2023 is as follows:

	Useful Lives	June 30, 2024			June 30, 2023
Furniture and fixtures	7 years	$	15,017		$	15,017
Computer and equipment	5 years		3,782			5,631
Machinery	5 years		5,000			5,000
Software	3 years		6,536			26,127
Assets/property placed into service	40 years		856,491			-
Less depreciation and amortization			(32,886	)		(2,747	)
Total fixed assets, net		$	853,940			49,028