FINANCIAL STATEMENT RESTATEMENT (Tables)

3 Months Ended

Jan. 31, 2025

Accounting Changes and Error Corrections [Abstract]

Schedule of restatement balance sheet

Balance Sheet as of January 31, 2024	As Previously Reported			Adjustment			As Restated
ASSETS
Current Assets
Cash	$	68,869		$	(67	)	$	68,802
Due from related party	$	56,392		$	—		$	56,392
Total Current Assets	$	125,261		$	(67	)	$	125,194
Non-Current Assets
Property and equipment, net	$	866,077		$	(2,550	)	$	863,527
Intangible assets, net	$	78,287		$	(78,287	)	$	—
Long term asset, net	$	136,725		$	(4,190	)	$	132,535
Right-of-use asset	$	—			82,556			82,556
Security deposits	$	—			—			—
Total Non-Current Assets	$	1,081,089		$	(2,471	)	$	1,078,618
TOTAL ASSETS	$	1,206,350		$	(2,538	)	$	1,203,812
LIABILITIES AND STOCKHOLDERS' DEFICIT
LIABILITIES
Current Liabilities
Accounts payable	$	4,144		$	—		$	4,144
Accrued interest payable	$	48,201		$	—		$	48,201
Lease liability	$	—		$	27,284		$	27,284
Payroll tax	$	2,838		$	—		$	2,838
Advances, related party	$	265,585		$	—		$	265,585
Notes payable, related party	$	785,000		$	—		$	785,000
Total Current Liabilities	$	1,105,768		$	27,284		$	1,133,052
Non-Current Liability
Lease Liability		—			55,418			55,418
Long term notes payable, related party	$	590,000		$	—		$	590,000
Total Non-Current Liability	$	590,000		$	55,418		$	645,418
Total Liabilities	$	1,695,768		$	82,702		$	1,778,470
STOCKHOLDERS’ DEFICIT
Series A, par value $0.001 per share	$	10,000		$	(5,000	)	$	5,000
Common stock, par value $0.001 per share	$	419,433		$	—		$	419,433
Common stock payable	$	66,250		$	—		$	66,250
Common stock subscription receivable	$	(23,750	)	$	—		$	(23,750	)
Additional paid-in capital	$	41,171,311		$	390,275		$	41,561,586
Accumulated deficit	$	(42,132,662	)	$	(470,515	)	$	(42,603,177	)
Total Stockholders’ Deficit	$	(489,418	)	$	(85,240	)	$	(574,658	)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$	1,206,350		$	(2,538	)	$	1,203,812

Schedule of statement of operations

Statement of Operations for the three months ended January 31, 2024	As Previously Reported			Adjustment			As Restated
Revenue	$	—		$	—		$	—
Cost of goods sold	$	—		$	—		$	—
Gross Profit	$	—		$	—		$	—
Operating expenses
General and administrative expenses	$	482,869		$	(18,864	)	$	464,005
Depreciation and amortization	$	33,283		$	3,153		$	36,436
Total Operating Expenses	$	516,152		$	(15,711	)	$	500,441
Other Income (Expenses)
Interest income	$	367			(67	)	$	300
Interest expense	$	(6,932	)		—		$	(6,932	)
Total Other (Expenses)	$	(6,565	)		(67	)	$	(6,632	)
Loss from Operations	$	(522,717	)	$	15,644		$	(507,073	)
Net Loss	$	(522,717	)	$	15,644		$	(507,073	)
PER SHARE AMOUNTS
Basic and diluted net loss per share	$	(0.00	)	$	—		$	(0.00	)
Weighted average number of common shares outstanding - basic and diluted		419,389,590			—			419,389,590

Schedule of statement of changes in stockholders’ deficit

Changes in Statement of Stockholders' Deficit for the three months ended January 31, 2024	As Previously Reported			Adjustment			As Restated
Beginning Additional Paid-in Capital - Balance at October 31, 2023	$	41,079,902		$	390,275		$	41,470,177
Beginning Accumulated Deficit - Balance at October 31, 2023	$	(41,609,945	)	$	(486,159	)	$	(42,096,104	)
Beginning Total Stockholders Deficit - Balance at October 31, 2023	$	(92,201	)		(100,884	)		(193,085	)
Series A preferred issued pursuant to patent agreement, shares		10,000,000			(5,000,000	)		5,000,000
Series A preferred issued pursuant to patent agreement, amount	$	10,000		$	(5,000	)	$	5,000
Net loss for the three months ended January 31, 2024	$	(522,717	)	$	15,644		$	(507,073	)
Ending Additional paid in capital - - Balance at January 31, 2024	$	41,171,311		$	390,275		$	41,561,586
Ending Accumulated Deficit - Balance at January 31, 2024	$	(42,132,662	)	$	(470,515	)	$	(42,603,177	)
Ending Total Stockholders Deficit - Balance at January 31, 2024	$	(489,418	)	$	(85,240	)	$	(574,658	)

Schedule of statement of cash flows

Statement of Cash Flows for the three months ended January 31, 2024	As Previously Reported			Adjustment			As Restated
Cash Flow from Operating Activities
Net loss	$	(522,717	)	$	15,644		$	(507,073	)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	$	33,283		$	3,153		$	36,436
Amortization of right-to-use asset	$	—			4,548			4,548
Changes in operating assets and liabilities:
Increase/(Decrease) in accounts payable	$	3,219		$	(21,560	)	$	(18,341	)
Increase/(Decrease) in accrued interest payable	$	6,931		$	—		$	6,931
Increase in lease vendor payable	$	—			—			—
(Increase) of right-to-use asset	$	—			(87,104	)		(87,104	)
Increase (Decrease) in lease liabilities	$	—			82,702			82,702
Increase (Decrease) in payroll taxes	$	(14,802	)		—			(14,802	)
Net Cash Used in Operating Activities	$	(494,086	)	$	(2,617	)	$	(496,703	)
Cash Flows from Financing Activities
Proceeds from related party advances	$	265,585		$	—		$	265,585
Proceeds from security deposits	$	100,000		$	—		$	100,000
Proceeds from sale of common stock subscription payable	$	33,999		$	—		$	33,999
Proceeds from sale of common stock	$	91,501		$	—		$	91,501
Net Cash Provided by Financing Activities	$	491,085		$	—		$	491,085
Cash Flows from Investing Activities
Purchase of property and equipment	$	(130,385	)	$	2,550		$	(127,835	)
Purchase of long term asset	$	(32,904	)	$	—		$	(32,904	)
Net Cash Used in Investing Activities	$	(163,289	)	$	2,550		$	(160,739	)
Net increase (decrease) in cash	$	(166,290	)	$	(67	)	$	(166,357	)
Cash at beginning of period	$	235,159		$	—		$	235,159
Cash at end of period	$	68,869		$	(67	)	$	68,802
Supplemental Disclosure for Non-Cash Investing and Financing Activities:
Record right-to-use asset and lease liability per ASC 842	$	—		$	87,104		$	87,104