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CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)
Aug. 31, 2025
May 31, 2025
CURRENT ASSETS    
Cash and cash equivalents $ 223 $ 12,952
Accounts receivable 8,966 6,380
Related party receivables 9,155 9,155
Other current assets 598 598
TOTAL CURRENT ASSETS 18,942 29,085
Right-of-use asset 0 2,795
TOTAL ASSETS 18,942 31,880
CURRENT LIABILITIES    
Accounts payable and accrued expenses 101,297 100,343
Deferred revenues 12,000 0
Credit cards 30,327 30,327
Accrued interest 22,095 22,095
Related-party payables 717,275 623,474
Short-term loans (net of amortization of loan fees) 111,721 111,722
SBA loans current 14,592 14,592
Derivative liabilities 0 29,322
Lease liabilities 0 4,906
Convertible note 6,363 9,182
TOTAL CURRENT LIABILITIES 1,015,670 945,963
LONG-TERM LIABILITIES    
SBA loans 249,500 249,500
TOTAL LONG-TERM LIABILITIES 249,500 249,500
TOTAL LIABILITIES 1,265,170 1,195,463
STOCKHOLDERS’ DEFICIENCY    
Authorized: 10,000,000 shares of preferred stock, without par value, of which 2,500,000 shares have been designated Series A Convertible Preferred Stock (2,500,000 shares outstanding at August 31, 2025, and May 31, 2025) and 2,000 shares have been designated Series B Preferred Stock (2,000 shares outstanding at August 31, 2025, and May 31, 2025) 0 0
Common Stock, without par value: 20,000,000,000 shares authorized, of which 11,626,749,347 shares were issued and outstanding at August 31, 2025, and May 31, 2025 0 0
Additional paid-in capital 4,719,318 4,719,318
Accumulated deficit (5,965,546) (5,882,901)
TOTAL STOCKHOLDERS’ DEFICIENCY (1,246,228) (1,163,583)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIENCY $ 18,942 $ 31,880