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NOTE 1 – NATURE OF OPERATIONS Business description The financial statements presented are those of Mountain Top Properties, Inc. (the “Company”). The Company was incorporated under the laws of the State of Nevada on November 6, 1990, to conduct business formerly carried on by its predecessor ACI Asset Management, Inc. until April 2005. The Company then changed its name from ACI Management, Inc. to Interactive Development, Inc. and operated under that name until July 2005 when it changed its name from Interactive Development, Inc. to Baby Bee Bright Corp. The Company changed its name again in May 2006 to from Baby Bee Bright Corp to Lab Holdings, Inc. and changed its name again to our current name in December 2006.

<p id="xdx_80A_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock_z2gkDGlMEkJj" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 2.1 Basis of Presentation The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars. The Company has adopted a December 31 fiscal year end. 2.2 Use of Estimates and Assumptions The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Due to the limited level of operations, the Company has not had to make material assumptions or estimates other than the assumption that the Company is a going concern. 2.3 Cash and Cash Equivalents The Company considers all highly liquid instruments purchased with a maturity of three months or less to be cash equivalents to the extent the funds are not being held for investment purposes. As of the previous year ended December 31, 2021 the Company had $3,675 in fixed assets and total assets, $0 cash on hand. At December 31, 2022, the Company had $951 in fixed assets and total assets, $0 cash on hand. 2.4 Fair Value of Financial Instruments As defined in (Financial Accounting Standards Board ASC 820), fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). The Company will utilize the market data of similar entities in its industry or assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and the risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market corroborated, or generally unobservable. The Company classifies fair value balances based on the observability of those inputs. FASB ASC 820 establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurement) and the lowest priority to unobservable inputs (level 3 measurement). The Company's financial instruments consist of cash and cash equivalents, accounts payable and related party loans. The carrying amount of these financial instruments approximates fair value due either to length of maturity or interest rates that approximate prevailing market rates unless otherwise disclosed in these financial statements. Financial assets and liabilities recorded at fair value in our balance sheet, are categorized based upon a fair value hierarchy established by GAAP, which prioritizes the inputs used to measure fair value into the following levels: Level 1 — Quoted market prices in active markets for identical assets or liabilities at the measurement date. Level 2 — Quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; or other inputs that are observable and can be corroborated by observable market data. Level 3 — Inputs reflecting management's best estimates and assumptions of what market participants would use in pricing assets or liabilities at the measurement date. The inputs are unobservable in the market and significant to the valuation of the instruments. A financial instrument's categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The Company follows ASC 820’s financial instruments consist of accounts payable and amounts provided to the Company from related parties. The carrying amount of financial instruments approximates fair value because of the short-term nature of these items. 2.5 Property and equipment Property and equipment are stated at cost, less accumulated depreciation provided on the straight-line method over the estimated useful lives of the assets, which range from three to seven years. Expenditures for renewals or betterments are capitalized, and repairs and maintenance are charged to expense as incurred the cost and accumulated depreciation of assets sold or otherwise disposed of are removed from the accounts, and any gain or loss thereon is reflected in operations. Depreciation is computed for financial statement purposes on a straight-line basis over estimated useful lives of the related assets. The estimated useful lives of depreciable assets are: <table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--ScheduleOfAcquiredFiniteLivedIntangibleAssetsByMajorClassTextBlock_zllJLwyHcEC8" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 2. SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 11pt; text-align: justify; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="4" style="border-bottom: Black 1pt solid; text-align: justify; padding-bottom: 1pt">Estimated Useful Life</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Furniture and Fixtures</td><td> </td> <td id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20220101__20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zUQVtg9w4gy8" style="vertical-align: bottom; text-align: center">3</td> <td colspan="3" style="text-align: justify"> years</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Computer Equipment</td><td> </td> <td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20220101__20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zRYAomqEEgJ9" style="vertical-align: bottom; text-align: center">3</td> <td colspan="3" style="text-align: justify"> years</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify; width: 51%"/><td style="width: 4%"> </td> <td style="text-align: justify; width: 1%"/> <td style="text-align: justify; width: 8%"/> <td style="text-align: justify; width: 6%"/> <td style="text-align: justify; width: 30%"/></tr> </table> 2.6 Stock-Based Compensation For the year ended December 31, 2022, the Company has not issued any stock-based payments to its employees Stock-based compensation is accounted for at fair value in accordance with ASC 718, when applicable. To date, the Company has not adopted a stock option plan and has not granted any stock options. 2.7 Income Taxes The Company’s income tax benefit differs from the expected income tax benefit by applying the U.S. Federal statutory rate of 21% to net income (loss) as follows: The tax effects of temporary differences that give rise to the Company’s net deferred tax liability as of December 31, 2022 and December 31, 2021 are as follows: <table cellpadding="0" cellspacing="0" id="xdx_880_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zfcbPzf4RIN" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - NOTE 2. SIGNIFICANT ACCOUNTING POLICIES - Deferred Tax Liability (Details Narrative)"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_49C_20221231_zQ6faPvDV9z1"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_49B_20211231_zwiKgKwasfi2"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Year Ended December 31</td></tr> <tr style="vertical-align: bottom"> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center">2022</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center">2021</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Deferred Tax Assets</td><td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--OperatingLossCarryforwards_iI_zu7mz3HLWNSd" style="vertical-align: bottom; background-color: White"> <td style="width: 56%; text-align: justify">Net Operating Losses</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">33,331</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">24,966</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--OperatingLossCarryforwardsValuationAllowance_iNI_di_zuKnR17Pqh4a" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Less: Valuation Allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(33,331</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(24,966</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--DeferredTaxAssetsNet_iI_d0_zCRQVkEee2Ee" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Deferred Tax Assets - Net</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">— </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">— </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> As of December 31, 2022, the Company had approximately $158,718 of federal and state net operating loss carryovers (“NOLs”), which begin to expire in 2042. Utilization of the NOLs may be subject to limitation under the Internal Revenue Code Section 382 should there be a greater than 50% ownership change as determined under regulations. In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Based on the assessment, management has established a full valuation allowance against the entire deferred tax asset relating to NOLs for every period because it is more likely than not that all of the deferred tax asset will not be realized. 2.8 Revenue Recognition The Company did not have any revenues from continuing operations for the periods presented. The Company’s policy is that revenues will be recognized when control of the product is transferred to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those services. Results for reporting periods beginning after January 1, 2020, are presented under Topic 606, while prior period amounts are not adjusted and continue to be reported in accordance with our historic accounting under Topic 605. We did not have any cumulative impact as a result of applying Topic 606. 2.9 Basic Income (Loss) Per Share The Company computes loss per share in accordance with “ASC-260”, “Earnings per Share” which requires presentation of both basic and diluted earnings per share on the face of the statement of operations. Basic loss per share is computed by dividing net loss available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted loss per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. For the years ended December 31, 2022 and 2021 there were no potentially dilutive debt or equity instruments issued or outstanding and any such shares would have been excluded from the computation because they would have been anti-dilutive as the Company incurred losses in this period. 2.10 Commitments and Contingencies The Company follows ASC 440 & ASC 450, subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies and commitments respectively. Certain conditions may exist as of the date the financial statements are issued, which may result in a loss to the Company, but which will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or un-asserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or un-asserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein. If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s financial statements. If the assessment indicates that a potentially material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Management does not believe, based upon information available at this time, that these matters will have a material adverse effect on the Company’s consolidated financial position, results of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect the Company’s business, financial position, and results of operations or cash flows. 2.11 Recent Accounting Pronouncements The Company reviewed all the recently issued, but not yet effective, accounting pronouncements and we do not believe any of these pronouncements will have a material impact on the Company.

2.1 Basis of Presentation The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars. The Company has adopted a December 31 fiscal year end.

2.2 Use of Estimates and Assumptions The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Due to the limited level of operations, the Company has not had to make material assumptions or estimates other than the assumption that the Company is a going concern.

2.3 Cash and Cash Equivalents The Company considers all highly liquid instruments purchased with a maturity of three months or less to be cash equivalents to the extent the funds are not being held for investment purposes. As of the previous year ended December 31, 2021 the Company had $3,675 in fixed assets and total assets, $0 cash on hand. At December 31, 2022, the Company had $951 in fixed assets and total assets, $0 cash on hand.

3675

951

2.4 Fair Value of Financial Instruments As defined in (Financial Accounting Standards Board ASC 820), fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). The Company will utilize the market data of similar entities in its industry or assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and the risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market corroborated, or generally unobservable. The Company classifies fair value balances based on the observability of those inputs. FASB ASC 820 establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurement) and the lowest priority to unobservable inputs (level 3 measurement). The Company's financial instruments consist of cash and cash equivalents, accounts payable and related party loans. The carrying amount of these financial instruments approximates fair value due either to length of maturity or interest rates that approximate prevailing market rates unless otherwise disclosed in these financial statements. Financial assets and liabilities recorded at fair value in our balance sheet, are categorized based upon a fair value hierarchy established by GAAP, which prioritizes the inputs used to measure fair value into the following levels: Level 1 — Quoted market prices in active markets for identical assets or liabilities at the measurement date. Level 2 — Quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; or other inputs that are observable and can be corroborated by observable market data. Level 3 — Inputs reflecting management's best estimates and assumptions of what market participants would use in pricing assets or liabilities at the measurement date. The inputs are unobservable in the market and significant to the valuation of the instruments. A financial instrument's categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The Company follows ASC 820’s financial instruments consist of accounts payable and amounts provided to the Company from related parties. The carrying amount of financial instruments approximates fair value because of the short-term nature of these items.

2.5 Property and equipment Property and equipment are stated at cost, less accumulated depreciation provided on the straight-line method over the estimated useful lives of the assets, which range from three to seven years. Expenditures for renewals or betterments are capitalized, and repairs and maintenance are charged to expense as incurred the cost and accumulated depreciation of assets sold or otherwise disposed of are removed from the accounts, and any gain or loss thereon is reflected in operations. Depreciation is computed for financial statement purposes on a straight-line basis over estimated useful lives of the related assets. The estimated useful lives of depreciable assets are: <table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--ScheduleOfAcquiredFiniteLivedIntangibleAssetsByMajorClassTextBlock_zllJLwyHcEC8" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 2. SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 11pt; text-align: justify; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="4" style="border-bottom: Black 1pt solid; text-align: justify; padding-bottom: 1pt">Estimated Useful Life</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Furniture and Fixtures</td><td> </td> <td id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20220101__20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zUQVtg9w4gy8" style="vertical-align: bottom; text-align: center">3</td> <td colspan="3" style="text-align: justify"> years</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Computer Equipment</td><td> </td> <td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20220101__20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zRYAomqEEgJ9" style="vertical-align: bottom; text-align: center">3</td> <td colspan="3" style="text-align: justify"> years</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify; width: 51%"/><td style="width: 4%"> </td> <td style="text-align: justify; width: 1%"/> <td style="text-align: justify; width: 8%"/> <td style="text-align: justify; width: 6%"/> <td style="text-align: justify; width: 30%"/></tr> </table> 2.6 Stock-Based Compensation For the year ended December 31, 2022, the Company has not issued any stock-based payments to its employees Stock-based compensation is accounted for at fair value in accordance with ASC 718, when applicable. To date, the Company has not adopted a stock option plan and has not granted any stock options.

<table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--ScheduleOfAcquiredFiniteLivedIntangibleAssetsByMajorClassTextBlock_zllJLwyHcEC8" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 2. SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 11pt; text-align: justify; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="4" style="border-bottom: Black 1pt solid; text-align: justify; padding-bottom: 1pt">Estimated Useful Life</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Furniture and Fixtures</td><td> </td> <td id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20220101__20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zUQVtg9w4gy8" style="vertical-align: bottom; text-align: center">3</td> <td colspan="3" style="text-align: justify"> years</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Computer Equipment</td><td> </td> <td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20220101__20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zRYAomqEEgJ9" style="vertical-align: bottom; text-align: center">3</td> <td colspan="3" style="text-align: justify"> years</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify; width: 51%"/><td style="width: 4%"> </td> <td style="text-align: justify; width: 1%"/> <td style="text-align: justify; width: 8%"/> <td style="text-align: justify; width: 6%"/> <td style="text-align: justify; width: 30%"/></tr> </table>

P3Y

2.7 Income Taxes The Company’s income tax benefit differs from the expected income tax benefit by applying the U.S. Federal statutory rate of 21% to net income (loss) as follows: The tax effects of temporary differences that give rise to the Company’s net deferred tax liability as of December 31, 2022 and December 31, 2021 are as follows: <table cellpadding="0" cellspacing="0" id="xdx_880_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zfcbPzf4RIN" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - NOTE 2. SIGNIFICANT ACCOUNTING POLICIES - Deferred Tax Liability (Details Narrative)"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_49C_20221231_zQ6faPvDV9z1"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_49B_20211231_zwiKgKwasfi2"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Year Ended December 31</td></tr> <tr style="vertical-align: bottom"> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center">2022</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center">2021</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Deferred Tax Assets</td><td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--OperatingLossCarryforwards_iI_zu7mz3HLWNSd" style="vertical-align: bottom; background-color: White"> <td style="width: 56%; text-align: justify">Net Operating Losses</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">33,331</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">24,966</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--OperatingLossCarryforwardsValuationAllowance_iNI_di_zuKnR17Pqh4a" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Less: Valuation Allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(33,331</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(24,966</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--DeferredTaxAssetsNet_iI_d0_zCRQVkEee2Ee" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Deferred Tax Assets - Net</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">— </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">— </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> As of December 31, 2022, the Company had approximately $158,718 of federal and state net operating loss carryovers (“NOLs”), which begin to expire in 2042. Utilization of the NOLs may be subject to limitation under the Internal Revenue Code Section 382 should there be a greater than 50% ownership change as determined under regulations. In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Based on the assessment, management has established a full valuation allowance against the entire deferred tax asset relating to NOLs for every period because it is more likely than not that all of the deferred tax asset will not be realized.

0.21

<table cellpadding="0" cellspacing="0" id="xdx_880_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zfcbPzf4RIN" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - NOTE 2. SIGNIFICANT ACCOUNTING POLICIES - Deferred Tax Liability (Details Narrative)"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_49C_20221231_zQ6faPvDV9z1"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_49B_20211231_zwiKgKwasfi2"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Year Ended December 31</td></tr> <tr style="vertical-align: bottom"> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center">2022</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center">2021</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Deferred Tax Assets</td><td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--OperatingLossCarryforwards_iI_zu7mz3HLWNSd" style="vertical-align: bottom; background-color: White"> <td style="width: 56%; text-align: justify">Net Operating Losses</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">33,331</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">24,966</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--OperatingLossCarryforwardsValuationAllowance_iNI_di_zuKnR17Pqh4a" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Less: Valuation Allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(33,331</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(24,966</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--DeferredTaxAssetsNet_iI_d0_zCRQVkEee2Ee" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Deferred Tax Assets - Net</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">— </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">— </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

33331

24966

33331

24966

158718

2.8 Revenue Recognition The Company did not have any revenues from continuing operations for the periods presented. The Company’s policy is that revenues will be recognized when control of the product is transferred to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those services. Results for reporting periods beginning after January 1, 2020, are presented under Topic 606, while prior period amounts are not adjusted and continue to be reported in accordance with our historic accounting under Topic 605. We did not have any cumulative impact as a result of applying Topic 606.

2.9 Basic Income (Loss) Per Share The Company computes loss per share in accordance with “ASC-260”, “Earnings per Share” which requires presentation of both basic and diluted earnings per share on the face of the statement of operations. Basic loss per share is computed by dividing net loss available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted loss per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. For the years ended December 31, 2022 and 2021 there were no potentially dilutive debt or equity instruments issued or outstanding and any such shares would have been excluded from the computation because they would have been anti-dilutive as the Company incurred losses in this period.

2.10 Commitments and Contingencies The Company follows ASC 440 & ASC 450, subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies and commitments respectively. Certain conditions may exist as of the date the financial statements are issued, which may result in a loss to the Company, but which will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or un-asserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or un-asserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein. If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s financial statements. If the assessment indicates that a potentially material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Management does not believe, based upon information available at this time, that these matters will have a material adverse effect on the Company’s consolidated financial position, results of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect the Company’s business, financial position, and results of operations or cash flows.

2.11 Recent Accounting Pronouncements The Company reviewed all the recently issued, but not yet effective, accounting pronouncements and we do not believe any of these pronouncements will have a material impact on the Company.

NOTE 3. GOING CONCERN The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. The Company has incurred losses since inception and has an accumulated deficit of $158,718 as of December 31, 2022. The Company currently has limited liquidity and has not completed its efforts to establish a stabilized source of revenues sufficient to cover operating costs over an extended period of time. These factors among others, raises substantial doubt about its ability to continue as a going concern. The financial statements do not include any adjustments that may result from the outcome of these uncertainties. The Company will require additional financing moving forward and is pursuing various strategies to accomplish this, including seeking equity funding and/or debt funding from private placement sources. Although management believes that it will be able to obtain the necessary funding to allow the Company to remain a going concern through the methods discussed above, there can be no assurances that such methods will prove successful. Management anticipates that the Company will be dependent, for the near future, on additional investment capital to fund operating expenses. There are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern. Risk & uncertainties associated with Covid-19. In December 2019, a novel strain of coronavirus surfaced in China, which has and is continuing to spread throughout the world, including the United States and Kazakhstan. On January 30, 2020, the World Health Organization declared the outbreak of the coronavirus disease (COVID-19) a “Public Health Emergency of International Concern,” and on March 11, 2020, the World Health Organization characterized the outbreak as a “pandemic”. The Company is not able to predict the ultimate impact that COVID -19 will have on its business; however, if the current economic conditions continue, the Company will be forced to significantly scale back its business operations and its growth plans, and could ultimately have a significant negative impact on the Company. As of the time of this report, the spread of COVID-19 has abated, but the Company is not able to predict the ultimate impact that COVID -19 will have on its business; however, if the current economic conditions continue, the Company will be forced to significantly scale back its business operations and its growth plans, and could ultimately have a significant negative impact on the Company.

-158718

NOTE 4 – FIXED ASSETS Company’ fixed assets consist of office equipment and furniture purchased during the years 2020 and 2021 for $7,041. The Company depreciates its property using straight-line depreciation over the estimated useful life of 3 years. For the year ended December 31, 2021 the company recorded 2,667 in depreciation expense. For the year ended December 31, 2022 the company recorded 2,724 in depreciation expense.

7041

2667

2724

NOTE 5. ACCOUNT PAYABLE - RELATED PARTY In support of the Company’s efforts and cash requirements, it may rely on advances from related parties until such time that the Company can support its operations or attains adequate financing through sales of its equity or traditional debt financing. There is no formal written commitment for continued support by officers, directors, or shareholders. Amounts represent advances or amounts paid in satisfaction of liabilities. The advances are considered temporary in nature and have not been formalized by a promissory note. In support of the Company’s efforts and cash requirements, it may rely on advances from related parties until such time that the Company can support its operations or attains adequate financing through sales of its equity or traditional debt financing. There is no formal written commitment for continued support by officers, directors, or shareholders. Amounts represent advances or amounts paid in satisfaction of liabilities. The advances are considered temporary in nature and have not been formalized by a promissory note. During 2019-2021, the Company’s majority shareholder loaned the Company for paying off professional, legal and other administrative expenses. At a Board meeting held on January 27, 2021, the Company approved debt conversion of $18,295 into stock. It was resolved that $18,295 owed to Joseph Passalaqua was to be converted into 99,220,000 shares of Series A Convertible Preferred Stock in the name of Friction and Heat, LLC. This took place on February 11, 2021. The Company’s majority preferred stockholder, Joseph Passalaqua, loaned the Company additional funds for paying professional fees and administrative expenses in 2021 and 2022. As of the current year ended, December 31, 2022, $37,264 is owed for these advances due to a Joseph Passalaqua, a Related Party. This amount is non-interest bearing, due upon demand, unsecured and included in Accounts Payable – Related Party. From 2020-2022, Related Parties provided internal accounting services. As of the previous year ended, December 31, 2021 and current year ended, December 31, 2022, $2,000 was owed to Midland Consulting. This amount is non-interest bearing, due upon demand and unsecured. As of previous year ended December 31, 2021, $5,000 was owed to Lyboldt-Daly Inc. As of the current year ended, December 31, 2022, $9,000 is owed to Lyboldt-Daly Inc. Joseph Passalaqua, is the majority preferred stockholder of Mountain Top Properties Inc and the sole officer of that Lyboldt-Daly, Inc. This amount is non-interest bearing, due upon demand and unsecured.

18295

99220000

2000

5000

9000

NOTE 6. STOCKHOLDERS’ EQUITY On February 9, 2021 the company filed an amendment to the articles of incorporation with the State of Nevada to increase the total authorized shares to 900,000,000 at par value of $.0001 with common shares numbering 800,000,000 and blank check preferred shares numbering 100,000,000. On the same date the Company has filed a certificate of designation for the Series A Convertible Preferred Stock of the Company’s control and issued 99,220,000 shares of Series A Convertible Preferred Stock to Friction and Heat LLC. Preferred stock The Company is authorized to issue 100,000,000 shares of Preferred Stock, par value $.0001 per share. As of December 30, 2021 and December 31, 2022, the Company had 100,000,000 shares of Series A Preferred Stock were issued and outstanding. Common stock The company is authorized to issue 800,000,000 shares of common stock, par value of $.0001 per share. As of December 31, 2021 and December 31, 2022, the Company had 250,108,353 shares of its common stock issued and outstanding.

900000000

0.0001

800000000

100000000

0.0001

100000000

800000000

0.0001

250108353

NOTE 7. COMMITMENT AND CONTINGENCIES In response to the COVID-19 pandemic, the Coronavirus Aid, Relief and Economic Security Act (“CARES Act”) was signed into law in March 2020. The CARES Act lifts certain deduction limitations originally imposed by the Tax Cuts and Jobs Act of 2017 (“2017 Tax Act”). Corporate taxpayers may carryback net operating losses (NOLs) originating between 2018 and 2020 for up to five years, which was not previously allowed under the 2017 Tax Act. The CARES Act also eliminates the 80% of taxable income limitations by allowing corporate entities to fully utilize NOL carryforwards to offset taxable income in 2018, 2019 or 2020. Taxpayers may generally deduct interest up to the sum of 50% of adjusted taxable income plus business interest income (30% limit under the 2017 Tax Act) for 2019 and 2020. The CARES Act allows taxpayers with alternative minimum tax credits to claim a refund in 2020 for the entire amount of the credits instead of recovering the credits through refunds over a period of years, as originally enacted by the 2017 Tax Act. In addition, the CARES Act raises the corporate charitable deduction limit to 25% of taxable income and makes qualified improvement property generally eligible for 15-year cost-recovery and 100% bonus depreciation. The enactment of the CARES Act did not result in any material adjustments to our income tax provision. The Company follows ASC 440 & ASC 450, subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies and commitments respectively. Certain conditions may exist as of the date the financial statements are issued, which may result in a loss to the Company, but which will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or un-asserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or un-asserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein. If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s financial statements. If the assessment indicates that a potentially material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Management does not believe, based upon information available at this time, that these matters will have a material adverse effect on the Company’s consolidated financial position, results of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect the Company’s business, financial position, and results of operations or cash flows.

NOTE 8. SUBSEQUENT EVENTS The Company is in the process of incorporating a subsidiary in the state of Wyoming, in the name of Mountain Top Reality, Inc. The Company evaluated all other events or transactions that occurred after December 31, 2022 through February 28, 2023. The Company determined that it does not have any other subsequent events requiring recording or disclosure in the financial statements for the period ended December 31, 2022.