0001751707 2023-07-01 2023-09-30 0001751707 2023-09-30 0001751707 2023-06-30 0001751707 2022-07-01 2022-09-30 0001751707 us-gaap:CommonStockMember 2023-06-30 0001751707 us-gaap:AdditionalPaidInCapitalMember 2023-06-30 0001751707 us-gaap:RetainedEarningsMember 2023-06-30 0001751707 us-gaap:CommonStockMember 2022-06-30 0001751707 us-gaap:AdditionalPaidInCapitalMember 2022-06-30 0001751707 us-gaap:RetainedEarningsMember 2022-06-30 0001751707 2022-06-30 0001751707 us-gaap:CommonStockMember 2023-07-01 2023-09-30 0001751707 us-gaap:AdditionalPaidInCapitalMember 2023-07-01 2023-09-30 0001751707 us-gaap:RetainedEarningsMember 2023-07-01 2023-09-30 0001751707 us-gaap:CommonStockMember 2022-07-01 2022-09-30 0001751707 us-gaap:AdditionalPaidInCapitalMember 2022-07-01 2022-09-30 0001751707 us-gaap:RetainedEarningsMember 2022-07-01 2022-09-30 0001751707 us-gaap:CommonStockMember 2023-09-30 0001751707 us-gaap:AdditionalPaidInCapitalMember 2023-09-30 0001751707 us-gaap:RetainedEarningsMember 2023-09-30 0001751707 us-gaap:CommonStockMember 2022-09-30 0001751707 us-gaap:AdditionalPaidInCapitalMember 2022-09-30 0001751707 us-gaap:RetainedEarningsMember 2022-09-30 0001751707 2022-09-30 0001751707 2023-09-21 2023-09-21 0001751707 UNXP:ProfessionalPromoterLicenseMember 2023-09-30 0001751707 UNXP:ProducersLifetimeRightsMember 2023-09-30 0001751707 srt:MinimumMember 2023-09-30 0001751707 srt:MaximumMember 2023-09-30 0001751707 UNXP:ProfessionalPromoterLicenseMember 2023-09-30 0001751707 UNXP:ProducersLifetimeRightsMember 2023-09-30 0001751707 UNXP:ProductionAndStageEquipmentMember 2023-09-30 0001751707 us-gaap:EquipmentMember 2023-09-30 0001751707 UNXP:StageEquipmentMember 2023-09-30 iso4217:USD shares iso4217:USD shares pure true Q1 --06-30 2024 0001751707

10-Q/A true 2023-09-30 false 333-227194 United Express Inc. NV 82-1965608 4345 W. Post Rd Las Vegas NV 89118 949 350-0123 Yes Yes Non-accelerated Filer true true false false 27972951 This Amendment No 1. to the Quarterly Report on Form 10-Q of United Express Inc. (the “Company”) for the quarter ended September 30, 2023 (this “Amendment”) is being filed to amend the original Quarterly Report on Form 10-Q for the quarter ended September 30, 2023, filed by the Company with the Commission on November 3, 2023 (the “Original Report”).Except for the foregoing (and updates to the exhibit table where necessary in connection therewith), this Amendment does not update or modify any of the information contained in the Original Report. Other than as specifically set forth herein, this Amendment continues to speak as of the date of the Original Report and we have not updated or amended the disclosures contained therein to reflect events that have occurred since the date of the Original Filing. Information not affected by this Amendment remains unchanged and reflects the disclosures made at the time of the Original Report. Accordingly, this Amendment should be read in conjunction with our filings made with the Commission after the date of the Original Report.

2094

609

2094

609

13098890

1058209

14157099

14159193

609

1059110

0.001

75000000

27972951

15592000

27972

15592

13046839

59219

25272

-74203

13100083

608

14159193

609

115350 65195

115350

65195

58925

115350

6270

10875

9637

5000 0

15875

9637

99475

-3367

99475

-3367

16830095

15592000

15592

59219

-74203

608

12380951

12380

12987620

13000000

99475

27972951

27972

13046839

25272

13100083

15592000

15592

59219

-67075

7736

15592000

15592

59219

-67075

7736

-3367

15592000

15592

59219

-70442

4369

15592000

15592

59219

-70442

4369

99475

-3367

99475

-3367

-98000

1475

-3367

609

7737

2084

4370

12380951

NOTE 1 - Description of Business We are an Emerging Growth Company with revenue generating operations. We were formed on June 23, 2017. United Express operates as a general company of transportation and logistics - to deliver merchandises and other items for companies and individuals across the United States. As such, it is difficult to determine the average customer of the Company as the business has the freedom and the ability to effectively arrange for the transportation of any type of merchandise. The Company receives orders for service from companies seeking to move merchandise, as well as, people relocating to different areas. A primary concern for the Company is its ability to quickly respond to customer requests, provide affordable prices for the services, from pick up to drop off. Fluctuations in oil prices have caused the freight and logistic industries costs to increase during last 3 months. In the event of a significant increase in the price of fuel, we will also reasonably increase prices (at a standardized rate of markup) to ensure the profitability of the business. We also provide dispatch services. This involves the Company doing search for transportation providers and connect them to cargo owners based upon delivery requirements, transportation routes, type of shipment, equipment requirements, cargo size, delivery time and price. On September 21, 2023, the Company entered into an agreement with Jebour Two Limited and the shareholders of Jebour Two (collectively Jebour) to issue 12,380,951 shares. The shares issued were to three non “U.S. persons” in an “offshore transaction (as those terms are defined in Regulation S of the Securities Act of 1933). Relying on Regulation S and/or Section 4(a)(2) of the Securities Act of 1933, as amended. Jebour Two was a holding company, whose wholly owned subsidiary is Fighting Leagues LV (“Fighting Leagues”).Fighting Leagues owns assets that allows the company to promote combat sports events and selling related media rights internationally. The transaction includes the Nevada State Athletic Commission Professional Promoter license. The Professional Promoter license is unique, as it allows the Company the only license in the state of Nevada to produce live Kickboxing, Boxing, and MMA shows. Additionally, the transaction included Producers Lifetime rights for the 40 shows previously held by Fighting Leagues, These rights are the lifetime, encompassing broadcast TV and production rights, and for worldwide applicability. Furthermore, the acquisition of Fighting Leagues also included Production and Stage Equipment. These assets allow the Company to have the necessary equipment for producing shows at any given time.

12380951

NOTE 2 - Significant Accounting Policies and Recent Accounting Pronouncements Basis of Presentation The Company uses the accrual basis of accounting and accounting principles. 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 Financial Statements and related disclosures as of September 30,2023 (Unaudited) and September 30,2022 (Unaudited) pursuant to the rules and regulations of the United States Securities and Exchange Commission (‘SEC”). The Company has adopted June 30 fiscal year end. The Company determined that a restatement of the September 30, 2023, financial statements was required. See Note 3, Restatement for additional information. Use of Estimates and Assumptions The preparation of financial statements in conformity with generally accepted accounting principles 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 period. Actual results could differ from those estimates. UNITED EXPRESS, INC. NOTES TO FINANCIAL STATEMENTS FOR THE THREE MONTHS PERIOD ENDED SEPTEMBER 30, 2023 AND FOR THE THREE MONTHS PERIOD ENDED SEPTEMBER 30, 2022 Cash and Cash Equivalents The Company considers highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. Intangible Assets Intangible assets include the Professional Promoter license and Producers Lifetime rights. The Company’s Professional Promoter license is expected to generate cash flows indefinitely. Consequently, this asset is classified as an indefinite-lived intangible asset and accordingly is not amortized but reviewed for impairment annually, or sooner under certain circumstances. The Company estimates the fair value of its indefinite-lived intangible asset using an income approach, specifically, based on discounted cash flows. The carrying amount of this asset at the date of acquisition is $<span id="xdx_907_eus-gaap--IndefiniteLivedIntangibleAssetsExcludingGoodwill_iI_c20230930__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__custom--ProfessionalPromoterLicenseMember_zlWszG4Pj50b" title="Carrying amount of indefinite lived intangible assets">12,598,000. Intangible assets, such as Producers Lifetime rights which are expected to generate cash flows over a finite life are amortized using the straight-line method over the estimated economic life of the asset, which is 3 years. Intangible assets with finite lives are reviewed for impairment whenever events or circumstances indicate that the carrying amount may not be recoverable. The carrying amount of this asset at the date of acquisition is $<span id="xdx_905_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20230930__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__custom--ProducersLifetimeRightsMember_zTnPagViGeUa" title="Carrying amount of finite lived intangible assets">500,000 Production and Stage Equipment Production and stage equipment are stated at cost less accumulated depreciation. Production and stage equipment is depreciated over the straight-line method using useful lives ranging from 5 to 10 years. UNITED EXPRESS, INC. NOTES TO FINANCIAL STATEMENTS FOR THE THREE MONTHS PERIOD ENDED SEPTEMBER 30, 2023 AND FOR THE THREE MONTHS PERIOD ENDED SEPTEMBER 30, 2022 Fair Value of Financial Instruments ASC 825, ‘Disclosures about Fair Value of Financial Instruments, requires disclosure of fair value information about financial instruments. ASC 820, “Fair Value Measurements” defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles, and expands disclosures about fair value measurements. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of September 30, 2023. The respective carrying values of certain on-balance-sheet financial instruments approximate their fair values. These financial instruments include cash, accrued liabilities and notes payable. Fair values were assumed to approximate carrying values for these financial instruments since they are short term in nature and their carrying amounts approximate fair value. Basic and Diluted Loss Per Share The Company computes earnings (loss) per share in accordance with ASC 260-10-45 ‘Earnings per Share, which requires presentation of both basic and diluted earnings per share on the face of the statement of operations. Basic earnings (loss) per share is computed by dividing net earnings (loss) available to common stockholders by the weighted average number of outstanding common shares during the period. Diluted earnings (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive earnings (loss) per share excludes all potential common shares if their effect is anti-dilutive. The Company has no potential dilutive instruments, and therefore, basic and diluted earnings (loss) per share are equal. Revenue Recognition We base our judgment on guidance ASC 606. The Company recognizes its revenue on the accrual basis, which considers revenue to be earned when the services have been performed. We considered gross revenue as a principal. Our revenue includes payments from customers for the logistic business. We utilize Estimating Gross Revenue as a Principal. We evaluate the nature of our promises under the contracts and use judgment to determine whether the contracts include services, which we would need to evaluate for a material right or a performance obligation with quantity of services to be delivered. ASU 2016-08, Principal versus Agent Considerations (Reporting Revenue Gross versus Net) amends revenue recognition guidance within ASC 606 for these types of transactions. To determine the nature of its promise to the customer, the entity should: 1. Identify the specified goods or services to be provided to the customer, and 2. Assess whether it controls each specified good or service before that good or service is transferred to the customer. We are primarily responsible for fulfilling the promise to provide the specified service. We have the inventory risk before the specified service has been transferred to a customer, or after transfer of control to the customer (for example, if the customer has a right for cancel or return). Accounting Pronouncements In August 2020, the FASB issued ASU No. 2020-06, “Debt - Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40) - Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity,” which simplifies the accounting for certain financial instruments with characteristics of liabilities and equity, including convertible instruments. The new guidance removes the separation models for convertible debt with a cash conversion feature or a beneficial conversion feature. In addition, the new standard provides guidance on calculating the dilutive impact of convertible debt on earnings per share. The ASU clarifies that the average market price should be used to calculate the diluted earnings per share denominator when the exercise price or the number of shares that may be issued is variable. The ASU is effective for the Company on January 1, 2022, including interim periods, with early adoption permitted, although implementation has been delayed for smaller reporting companies for fiscal years beginning after December 15, 2023. The ASU permits the use of either a full or modified retrospective method of adoption. The Company is still evaluating the impact of the adoption of this ASU on its future financial statements and disclosures, but in the same time we don’t expect to have a significant impact on the Company’s results of operations, financial position or cash flow. UNITED EXPRESS, INC. NOTES TO FINANCIAL STATEMENTS FOR THE THREE MONTHS PERIOD ENDED SEPTEMBER 30, 2023 AND FOR THE THREE MONTHS PERIOD ENDED SEPTEMBER 30, 2022

Basis of Presentation The Company uses the accrual basis of accounting and accounting principles. 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 Financial Statements and related disclosures as of September 30,2023 (Unaudited) and September 30,2022 (Unaudited) pursuant to the rules and regulations of the United States Securities and Exchange Commission (‘SEC”). The Company has adopted June 30 fiscal year end. The Company determined that a restatement of the September 30, 2023, financial statements was required. See Note 3, Restatement for additional information.

Use of Estimates and Assumptions The preparation of financial statements in conformity with generally accepted accounting principles 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 period. Actual results could differ from those estimates. UNITED EXPRESS, INC. NOTES TO FINANCIAL STATEMENTS FOR THE THREE MONTHS PERIOD ENDED SEPTEMBER 30, 2023 AND FOR THE THREE MONTHS PERIOD ENDED SEPTEMBER 30, 2022

Cash and Cash Equivalents The Company considers highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents.

Intangible Assets Intangible assets include the Professional Promoter license and Producers Lifetime rights. The Company’s Professional Promoter license is expected to generate cash flows indefinitely. Consequently, this asset is classified as an indefinite-lived intangible asset and accordingly is not amortized but reviewed for impairment annually, or sooner under certain circumstances. The Company estimates the fair value of its indefinite-lived intangible asset using an income approach, specifically, based on discounted cash flows. The carrying amount of this asset at the date of acquisition is $<span id="xdx_907_eus-gaap--IndefiniteLivedIntangibleAssetsExcludingGoodwill_iI_c20230930__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__custom--ProfessionalPromoterLicenseMember_zlWszG4Pj50b" title="Carrying amount of indefinite lived intangible assets">12,598,000. Intangible assets, such as Producers Lifetime rights which are expected to generate cash flows over a finite life are amortized using the straight-line method over the estimated economic life of the asset, which is 3 years. Intangible assets with finite lives are reviewed for impairment whenever events or circumstances indicate that the carrying amount may not be recoverable. The carrying amount of this asset at the date of acquisition is $<span id="xdx_905_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20230930__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__custom--ProducersLifetimeRightsMember_zTnPagViGeUa" title="Carrying amount of finite lived intangible assets">500,000

12598000

P3Y

500000

Production and Stage Equipment Production and stage equipment are stated at cost less accumulated depreciation. Production and stage equipment is depreciated over the straight-line method using useful lives ranging from 5 to 10 years. UNITED EXPRESS, INC. NOTES TO FINANCIAL STATEMENTS FOR THE THREE MONTHS PERIOD ENDED SEPTEMBER 30, 2023 AND FOR THE THREE MONTHS PERIOD ENDED SEPTEMBER 30, 2022

P5Y

P10Y

Fair Value of Financial Instruments ASC 825, ‘Disclosures about Fair Value of Financial Instruments, requires disclosure of fair value information about financial instruments. ASC 820, “Fair Value Measurements” defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles, and expands disclosures about fair value measurements. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of September 30, 2023. The respective carrying values of certain on-balance-sheet financial instruments approximate their fair values. These financial instruments include cash, accrued liabilities and notes payable. Fair values were assumed to approximate carrying values for these financial instruments since they are short term in nature and their carrying amounts approximate fair value.

Basic and Diluted Loss Per Share The Company computes earnings (loss) per share in accordance with ASC 260-10-45 ‘Earnings per Share, which requires presentation of both basic and diluted earnings per share on the face of the statement of operations. Basic earnings (loss) per share is computed by dividing net earnings (loss) available to common stockholders by the weighted average number of outstanding common shares during the period. Diluted earnings (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive earnings (loss) per share excludes all potential common shares if their effect is anti-dilutive. The Company has no potential dilutive instruments, and therefore, basic and diluted earnings (loss) per share are equal.

Revenue Recognition We base our judgment on guidance ASC 606. The Company recognizes its revenue on the accrual basis, which considers revenue to be earned when the services have been performed. We considered gross revenue as a principal. Our revenue includes payments from customers for the logistic business. We utilize Estimating Gross Revenue as a Principal. We evaluate the nature of our promises under the contracts and use judgment to determine whether the contracts include services, which we would need to evaluate for a material right or a performance obligation with quantity of services to be delivered. ASU 2016-08, Principal versus Agent Considerations (Reporting Revenue Gross versus Net) amends revenue recognition guidance within ASC 606 for these types of transactions. To determine the nature of its promise to the customer, the entity should: 1. Identify the specified goods or services to be provided to the customer, and 2. Assess whether it controls each specified good or service before that good or service is transferred to the customer. We are primarily responsible for fulfilling the promise to provide the specified service. We have the inventory risk before the specified service has been transferred to a customer, or after transfer of control to the customer (for example, if the customer has a right for cancel or return).

Accounting Pronouncements In August 2020, the FASB issued ASU No. 2020-06, “Debt - Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40) - Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity,” which simplifies the accounting for certain financial instruments with characteristics of liabilities and equity, including convertible instruments. The new guidance removes the separation models for convertible debt with a cash conversion feature or a beneficial conversion feature. In addition, the new standard provides guidance on calculating the dilutive impact of convertible debt on earnings per share. The ASU clarifies that the average market price should be used to calculate the diluted earnings per share denominator when the exercise price or the number of shares that may be issued is variable. The ASU is effective for the Company on January 1, 2022, including interim periods, with early adoption permitted, although implementation has been delayed for smaller reporting companies for fiscal years beginning after December 15, 2023. The ASU permits the use of either a full or modified retrospective method of adoption. The Company is still evaluating the impact of the adoption of this ASU on its future financial statements and disclosures, but in the same time we don’t expect to have a significant impact on the Company’s results of operations, financial position or cash flow.

Note 3 - Restatement The Company determined that the previously filed September 30, 2023, financial statements were misstated. The financial statements failed to include all transactions that occurred within the three-month period ended September 30, 2023, and determined that the September 30, 2023, financial statements should be restated. The misstatement arose as the September 21, 2023, transaction to record the share issuance and acquisition of the Professional Promoter license, Production Lifetime rights, and Production and Stage Equipment were not reflected in the September 30, 2023, financial statements. The cumulative impact of correcting this misstatement is that the share issuance of 12,380,951 shares is reflected in the Statement of Stockholders Equity as outstanding as of September 30, 2023, increasing the total outstanding shares issued to 13,100,083, and the Balance Sheet reflects the acquisition of the non-current assets acquired in exchange for the shares. This resulted in an increase to total assets of $14,059,109 comprised of $13,098,000 and $1,058,209 related to the Professional Promoter license and Production Lifetime rights; and Production and Stage Equipment, respectively. There was no impact to net income or earnings per share for the three months period ended September 30, 2023.

12380951

13100083

14059109

13098000

1058209

NOTE 4 - Production and Stage Equipment As of September 30, 2023, Production and Stage Equipment owned by the Company amounted to $1,058,209. The Production and State Equipment was not placed into service during the period ended September 30, 2023. Prior to the acquisition of this equipment, the Company did not own or lease any equipment. Schedule of Production and Stage Equipment <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 40%; margin-left: 0.5in"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20230930_zESl457Ymunb" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">As of September 30, 2023</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr id="xdx_404_eus-gaap--PropertyPlantAndEquipmentNet_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_zsWk7ZQwUH7" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 54%; text-align: justify">Production Equipment</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 42%; text-align: right">1,021,399</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--PropertyPlantAndEquipmentNet_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--StageEquipmentMember_zDQUGyjhCggc" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Stage Equipment</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">36,810</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--PropertyPlantAndEquipmentNet_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--StageEquipmentMember_zafRZhSYR1qi" style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Production and stage equipment</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">36,810</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table>

1058209

Schedule of Production and Stage Equipment <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 40%; margin-left: 0.5in"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20230930_zESl457Ymunb" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">As of September 30, 2023</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr id="xdx_404_eus-gaap--PropertyPlantAndEquipmentNet_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_zsWk7ZQwUH7" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 54%; text-align: justify">Production Equipment</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 42%; text-align: right">1,021,399</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--PropertyPlantAndEquipmentNet_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--StageEquipmentMember_zDQUGyjhCggc" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Stage Equipment</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">36,810</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--PropertyPlantAndEquipmentNet_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--StageEquipmentMember_zafRZhSYR1qi" style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Production and stage equipment</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">36,810</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table>

1021399

36810

NOTE 5 - Concentration of Credit Risk The Company maintains cash balances at Bank of America. The balance, at any given time, may exceed Federal Deposit Insurance Corporation FDIC insurance limits of $250,000 per institution. The Company’s cash balances at September 30, 2023 were within FDIC insured limits.

250000

NOTE 6 - Concentrations The Company has a limited group of customers from whom it has provided services to in the past and has not been able to diversify the customer base to mitigate this risk.

NOTE 7 - Debt The Company officers, from time to time loaned the Company funds for the operational costs. In a present time, we have not any debt before them.

NOTE 8 - Capital Stock During the quarter ended September 30, 2023, the Company issued 12,380,951 shares to an unrelated entity in exchange for the acquired Intangible Assets along with the Production and Stage equipment.

12380951

NOTE 9 - Income Taxes We use the asset and liability method of accounting for income taxes in accordance with ASC Topic 740, “Income Taxes.” Under this method, income tax expense is recognized for the amount of (i) taxes payable or refundable for the current year and (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity’s financial statements or tax returns. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if based on the weight of the available positive and negative evidence, it is more likely than not some portion or all of the deferred tax assets will not be realized. A full valuation allowance was recorded at September 30, 2023, due the operating history and uncertain future prospects of the Company. UNITED EXPRESS, INC. NOTES TO FINANCIAL STATEMENTS FOR THE THREE MONTHS PERIOD ENDED SEPTEMBER 30, 2023 AND FOR THE THREE MONTHS PERIOD ENDED SEPTEMBER 30, 2022 NOTE 9 - Income Taxes - continued ASC Subtopic 740.10. 30 clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Subtopic 740.10 provides guidance on recognition and measuring tax positions taken or expected to be taken in a tax return that directly or indirectly affect amounts reported in financial statements. We pay TAX liability end of the fiscal year and we don’t have a tax obligation in this period.

NOTE 10 - Related Party Transactions The Company did not enter into any related party transactions for the three-month periods ended September 30, 2023, or 2022

NOTE 11 - Going Concern The accompanying financial statements and notes have been prepared assuming that the Company will continue as a going concern. For the three months period ended September 30, 2023, the Company had a cash balance of $2,094 and net profit $25,272 from operations. For the three months period ended September 30, 2022, the Company had a cash balance of $4,370 and net loss $3,367 from operations.

2094

25272

4370

-3367

NOTE 12 - Subsequent Events and climate-related events impacts to financial statement The rule would require company to disclose, in a footnote to the financial statements, the financial statement impacts of (i) climate-related events, including severe weather events and other natural conditions such as flooding, drought, wildfires, extreme temperatures, and sea level rise, and (ii) transition activities, including efforts to reduce GHG emissions or otherwise mitigate exposure to transition risks. The Company’s management reviewed all material events through September 30, 2023, the date our quarter ended. By this date we don’t have any assets that directly or indirectly influenced on environmental matters. We indicated risks, include climate related risks in Item 1A Risk Factors in our 10K report.