Related Party Transactions Disclosure

3 Months Ended

Feb. 28, 2026

Notes

Related Party Transactions Disclosure

NOTE D - RELATED PARTY TRANSACTIONS

During prior periods and through Q1 FY2026, the Company has received non-interest-bearing, no-fixed-repayment-term loans from its Director, Mr. Mohammad Hasan Hamed. During the three months ended February 28, 2026, Mr. Hamed paid on the Company’s behalf a $6,000 Barton CPA audit-fee invoice, increasing the Due-to-related-party balance from $72,425 at November 30, 2025 to $78,425 at February 28, 2026. The Company has two identified related parties: (i) Mohammad Hasan Hamed - Due TO related party of $78,425; and (ii) Mc Gregor S James, Former Director of LHIS - Due FROM related party of $24,742. These balances are unsecured, non-interest bearing, and carry no fixed repayment terms.

During the three months ended February 28, 2026, the Company made advances of $3,500 to Mr. Mc Gregor S James, Former Director of LHIS, in connection with the operations of Liberty Home Inspection Services LLC. During the same period, the Company’s Director Mr. Mohammad Hasan Hamed paid on the Company’s behalf a $6,000 Barton CPA audit-fee invoice. As a result, Due from Related Party (Mc Gregor S James) increased to $24,742 and Due to Related Party (Mohammad Hasan Hamed) increased to $78,425 as of February 28, 2026.

Due from related party was $24,742 as of February 28, 2026, compared to $21,242 as of November 30, 2025.

Terms and nature of related-party balances (ASC 850-10-50). The advances to and from related parties are unsecured, non-interest-bearing, and have no fixed repayment schedule. The advances to Mr. Mc Gregor S James (Due from related party - $24,742) consist of operating advances made by LHIS for inspection-related field expenses; settlement is expected through reimbursement against future invoiced inspection work. The advances from Mr. Mohammad Hasan Hamed, Director (Due to related party - $78,425) consist of cash funding and direct vendor payments made to support Company operations and SEC reporting; the balances are demand obligations rather than equity contributions, as the Director retains the legal right to repayment, although no fixed repayment date has been established.