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INCOME TAXES (Tables)
12 Months Ended
Jul. 31, 2025
INCOME TAXES  
Schedule of refundable federal income tax

 

 

Years Ended

 

 

 

July 31,

 

 

 

2025

 

 

2024

 

 

 

 

 

 

 

 

Income (Loss) for the year

 

$(498,315)

 

$25,752

 

 

 

 

 

 

 

 

 

 

Income tax (benefit) at statutory rate

 

$(104,646)

 

$5,408

 

Change in valuation allowance

 

 

104,646

 

 

 

(5,408)

Income tax expense per books

 

$-

 

 

$-

 

Schedule of net deferred tax assets

 

 

July 31,

 

 

July 31,

 

 

 

2025

 

 

2024

 

 

 

 

 

 

 

 

Non-operating loss carryforward

 

$528,871

 

 

$424,225

 

Valuation allowance

 

 

(528,871)

 

 

(424,225)

Net deferred tax asset

 

$-

 

 

$-