RELATED PARTY TRANSACTIONS

6 Months Ended

Jun. 30, 2026

Related Party Transactions [Abstract]

RELATED PARTY TRANSACTIONS

NOTE 4 – RELATED PARTY TRANSACTIONS

The amount owed to Mr. Rechtman by the Company as at June 30, 2026, was $56,907 and as of December 31, 2025 was $34,881. Funds were previously advanced by Mr. Rechtman to support the company during shortages of cash. As of June 30, 2025, the Company owed Mr. Rechtman $23,896.

On July 27^th, 2021 Palisades purchased the assets of Landmark LLC from CorpTech Holding Inc. Mr. Rechtman - our CEO, owns 75% of our Company as well as 90% of CorpTech Holding Inc., while CorpTech owns 25% of our Company. Palisades paid for this purchase as follows: 25,000,000 shares of Palisades shares and $300,000 promissory note with terms including no payments for 5 years, $5,000 monthly payments for additional 5 years and a balloon payment at the end of the 10 years for all remaining balance. Palisades may prepay the note with no penalty at any time.

The due date of this note is July 31, 2031. The interest rate of the non-convertible note is 0.5%. The Company used the stated rate of 9.5% as imputed interest rate, which was $14,250 and $14,250 for the six months ended June 30, 2026, and 2025, respectively. As of June 30, 2026, and 2025, the balance of the debt was $300,000.

On February 2, 2023 the Company entered into a Service Level Agreement with CorpTech Holding where CorpTech will provide the Company with technical support and hosting of servers. The Company is paying CorpTech $2,500 a month for these services. In the year ended December 31, 2025 the Company incurred $30,000 expenses related to this agreement and $15,000 for the six months ended June 30, 2026 and for the six months ended June 30, 2025.

On January 1, 2025, Mr. Orie Rechtman agreed and signed a compensation package with the Company. The compensation agreement is for a period of five years at a salary of $12,000 per month. If any amount is due and unpaid under this agreement that amount will accrue interest at the rate of 5% per annum due and payable within five years of the date it became due. In addition to this compensation various expenses are paid by the company and are a part of Mr. Rechtman’s compensation, including auto expenses, and life insurance.

RELATED PARTY NOTE AND INTEREST

Corptech Holdings, Inc.	Issuance Date	Maturity date	Amount		Interest Rate
DETAIL	27-Jul-21	25-Jul-31	$	300,000		0.50%
Imputed interest addition						9.50%
Total Interest						10%

	Note		Interest		Imputed Interest
Balance as at December 31, 2024	$	300,000	$	5,145	$	97,759
Interest for 6 months ended June 30, 2025				750
Imputed interest						14,250
Balance as at June 30, 2025		300,000		5,895		112,009
Interest				750
Imputed Interest						14,250
Balance as at December 31, 2025		300,000		6,645		126,259
Interest for 6 months ended June 30, 2026				750
Imputed interest						14,250
Balance as at June 30, 2026	$	300,000.00	$	7,395	$	140,509