Note 12 - Income Tax (Tables)

12 Months Ended

Jul. 31, 2026

Notes Tables

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

	2026			2025
Federal income tax benefit attributable to:
Current Operations	$	(99,200	)	$	(80,600	)
Related party accruals		(2,500	)		1,300
Other nondeductible expenses		45,100			34,500
Less: valuation allowance		56,600			44,800
Net provision for Federal income taxes	$	—		$	—

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

	2026			2025
Deferred tax asset attributable to:
Net operating loss carryover	$	224,490		$	207,800
Less: valuation allowance		(224,490	)		(207,800	)
Net deferred tax asset	$	—		$	—

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	2026			2025
Federal statutory income tax rate		21.0	%		21.0	%
Change in valuation allowance and other tax effects		(21.0	%)		(21.0	%)
Effective income tax rate		0.0	%		0.0	%