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Consolidated Statements of Cash Flows - USD ($)
12 Months Ended
May 31, 2025
May 31, 2024
CASH FLOWS FROM OPERATING ACTIVITIES:    
Net loss $ (959,492) $ (165,456)
Adjustments to reconcile net income (loss) to net cash used by operating activities:    
Stock issued for services 0 102,700
Depreciation of music inventory 282 814
Change in fair value of derivative liability 419,711 (905,940)
Amortization of debt discounts 31,709 111,141
Default interest added to notes principal balance 0 67,188
Changes in operating assets and liabilities:    
Accounts payable and accrued liabilities 29,142 26,410
Accrued interest payable on notes payable 346,910 359,539
Accrued consulting fees 119,800 240,000
Net Cash Used by Operating Activities (11,938) (163,604)
CASH FLOWS FROM INVESTING ACTIVITIES:    
Music inventory 0 (620)
Trademark costs 0 (800)
Payments from loans receivable, related party 0 (6,990)
Net Cash Used by Investing Activities 0 (8,410)
CASH FLOWS FROM FINANCING ACTIVITIES:    
Bank overdraft (89) 43
Proceeds from standby equity agreement 8,598 55,732
Proceeds from notes payable 0 124,696
Repayments of notes payable to related parties 0 (8,457)
Proceeds from notes payable to related parties 4,500 0
Net Cash Provided by Financing Activities 13,009 172,014
NET INCREASE IN CASH AND CASH EQUIVALENTS 1,071 0
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD 0 0
CASH AND CASH EQUIVALENTS, END OF PERIOD 1,071 0
Cash Payments For:    
Interest 0 0
Income taxes 0 0
Non-cash investing and financing activities:    
Initial derivative liability charged to debt discounts 0 76,055
Forgiveness of accrued consulting fees by shareholders 1,154,017 0
Conversion of debt and accrued interest into common stock $ 66,069 $ 350,472