Summary of Significant Accounting Policies	6 Months Ended
Oct. 31, 2025
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 3 – Summary of Significant Accounting Policies 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 an April 30 fiscal year-end. 9 Fair Value of Financial Instruments For the Company's financial instruments, which comprise cash, accounts payable, and advances payable to its sole officer and director, their carrying amounts are approximate to their fair value. This alignment is due to the short timeframe between their inception and their expected realization. Fair value is classified into three levels: Level 1: Based on observable inputs, such as active market quoted prices. Level 2: Based on inputs other than active market quoted prices that are either directly or indirectly observable. Level 3: Based on unobservable inputs, necessitating an entity to develop its own assumptions due to a lack of market data. Consistent with the above, the carrying value of cash and the Company's loan from its shareholder also approximates fair value due to their short-term maturity. Use of Estimates Preparing financial statements in accordance with generally accepted accounting principles necessitates management's use of estimates and assumptions. These estimates influence the reported values of assets and liabilities, the disclosure of contingent assets and liabilities at the financial statement date, and the reported revenues and expenses during the period. Actual outcomes may vary from these estimates. Cash and Cash Equivalents The Company defines cash equivalents as highly liquid instruments bought with a maturity of three months or less, provided they are not held for investment. As of October 31, 2025, our cash balance was $5,588. Intangible Assets The Company recognizes and discloses certain intangible assets in its financial statements in accordance with ASC Subtopic 350-40, Internal-Use Software, and ASC Subtopic 360-10. Internal-use software, as defined by ASC 350-40-15-2A, meets two criteria: - The software is acquired, developed, or modified solely for our internal use. - During its development or modification, there's no substantive plan to sell it externally. ASC Subtopic 350-40 requires assets to be recorded at the cost to develop the asset and requires an intangible asset to be amortized over its useful life. Costs to renew or extent the term of an intangible asset is expensed as incurred. 10 As of October 31, 2025, we've capitalized $41,260, representing costs associated with the development of our website and API development. These costs are being amortized over a five-year period, resulting in an expected amortization expense of $688 per month. We have $3,227 amortization charges for the period ended October 31, 2025. Impairment of Long-Lived Assets The Company regularly checks for events or changes that could signal that the carrying amounts of long-lived assets might not be recoverable. When these conditions exist, the Company evaluates if the assets can be recovered by seeing if their carrying value will be covered by their undiscounted expected future cash flows. If the sum of these future cash flows is less than the assets' carrying amount, the Company records an impairment loss, which is the amount by which the carrying amount exceeds the fair value of the assets. Assets intended for disposal are valued at the lower of their carrying amount or their fair value less the costs to sell. Net Income (Loss) per Common Share Net income (loss) per common share is calculated according to FASB Accounting Standards Codification ("ASC") 260, "Earnings Per Share." Basic net income (loss) per common share is determined by dividing net income (loss) by the weighted average number of common shares outstanding during the period. Diluted net income (loss) per common share is calculated by dividing net income (loss) by the weighted average number of common shares and all potentially dilutive common shares outstanding during the period. This reflects the potential dilution from common shares that could be issued through contingent share arrangements, stock options, and warrants. No potentially dilutive common shares were outstanding for the period included. Revenue Recognition The Company has adopted Accounting Standards Codification No. 606, Revenue from Contracts with Customers ("ASC 606"), as its revenue recognition policy, and will apply this guidance upon commencement of revenue-generating activities. Under ASC 606, revenue will be recognized when promised goods or services are transferred to the customer. The revenue amount recognized should reflect the total consideration the company expects to receive for these goods or services. The Financial Accounting Standards Board (FASB) developed a five-step approach to guide entities in determining when and how much revenue to recognize: Step 1: Identify the contract with a customer. Step 2: Identify the performance obligations within the contract. Step 3: Determine the transaction price. Step 4: Allocate the transaction price to each performance obligation. Step 5: Recognize revenue as (or when) each performance obligation is satisfied. 11 The Company offers monthly subscription packages for API keys, which provide access to a specified number of requests processed using its software. The Company's policy generally requires payment upon invoicing. Upon receipt of payment, the Company will provide the key to the service and specifies the period of time (usually 1 month) during which these requests must be used. In some cases, the Company may provide the key before payment with an agreed payment date in the concluded agreement. The Client may not transfer the access key to third parties. Revenue will be recognized by the Company pro rata over the specified period of time during which the Client is provided access to our software. During the six months ended October 31, 2025 and 2024 the Company recorded revenue of $9,184 and $0, respectively. As of October 31, 2025 and April 30, 2025 the Company reported deferred revenue of $15,713 and $0, respectively. Accounts receivable was $0 as of October 31, 2025 and April 30, 2025. Foreign Currency The U.S. dollar serves as the Company's functional and reporting currency. For transactions that take place in foreign currencies, management follows ASC 830, "Foreign Currency Matters." Monetary assets and liabilities held in foreign currencies are translated using the exchange rate active on the balance sheet date. Non-monetary assets and liabilities in foreign currencies are translated at the exchange rates in effect when the transaction occurred. Revenues and expenses are translated using average monthly rates. Any gains and losses resulting from the translation or settlement of foreign currency denominated transactions or balances are recognized in the Statement of Operations. Dividends The Company has no dividend policy in place and has not paid any dividends during the periods shown. Segment Reporting The company operates as a single operating and reporting segment, engaged in developing AI-based business plans for startups. Our Chief Executive Officer is our Chief Operating Decision Maker, (“CODM”) who evaluates performance and makes operating decisions about allocating resources considering our single geographical area and on a consolidated basis. Accordingly, the CODM considers the revenue and operating expenses of our single operating segment as reported on the statement of operations and considers our current and total assets as recorded on the balance sheet. There are no additional expense or asset information that are supplemental to those disclosed in these financial statements that are regularly provided to the CODM. Recent Accounting Pronouncements The Company has reviewed all the recent accounting pronouncements issued to date of the issuance of these financial statements and does not believe any of these pronouncements will have a material impact on the Company.

Summary of Significant Accounting Policies

6 Months Ended

Oct. 31, 2025

Summary of Significant Accounting Policies

Note 3 – Summary of Significant Accounting Policies

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 an April 30 fiscal year-end.

Fair Value of Financial Instruments

For the Company's financial instruments, which comprise cash, accounts payable, and advances payable to its sole officer and director, their carrying amounts are approximate to their fair value. This alignment is due to the short timeframe between their inception and their expected realization.

Fair value is classified into three levels:

Level 1: Based on observable inputs, such as active market quoted prices.

Level 2: Based on inputs other than active market quoted prices that are either directly or indirectly observable.

Level 3: Based on unobservable inputs, necessitating an entity to develop its own assumptions due to a lack of market data.

Consistent with the above, the carrying value of cash and the Company's loan from its shareholder also approximates fair value due to their short-term maturity.

Use of Estimates

Preparing financial statements in accordance with generally accepted accounting principles necessitates management's use of estimates and assumptions. These estimates influence the reported values of assets and liabilities, the disclosure of contingent assets and liabilities at the financial statement date, and the reported revenues and expenses during the period. Actual outcomes may vary from these estimates.

Cash and Cash Equivalents

The Company defines cash equivalents as highly liquid instruments bought with a maturity of three months or less, provided they are not held for investment.

As of October 31, 2025, our cash balance was $5,588.

Intangible Assets

The Company recognizes and discloses certain intangible assets in its financial statements in accordance with ASC Subtopic 350-40, Internal-Use Software, and ASC Subtopic 360-10. Internal-use software, as defined by ASC 350-40-15-2A, meets two criteria:

- The software is acquired, developed, or modified solely for our internal use.

- During its development or modification, there's no substantive plan to sell it externally.

ASC Subtopic 350-40 requires assets to be recorded at the cost to develop the asset and requires an intangible asset to be amortized over its useful life. Costs to renew or extent the term of an intangible asset is expensed as incurred.

As of October 31, 2025, we've capitalized $41,260, representing costs associated with the development of our website and API development. These costs are being amortized over a five-year period, resulting in an expected amortization expense of $688 per month. We have $3,227 amortization charges for the period ended October 31, 2025.

Impairment of Long-Lived Assets

The Company regularly checks for events or changes that could signal that the carrying amounts of long-lived assets might not be recoverable. When these conditions exist, the Company evaluates if the assets can be recovered by seeing if their carrying value will be covered by their undiscounted expected future cash flows. If the sum of these future cash flows is less than the assets' carrying amount, the Company records an impairment loss, which is the amount by which the carrying amount exceeds the fair value of the assets. Assets intended for disposal are valued at the lower of their carrying amount or their fair value less the costs to sell.

Net Income (Loss) per Common Share

Net income (loss) per common share is calculated according to FASB Accounting Standards Codification ("ASC") 260, "Earnings Per Share."

Basic net income (loss) per common share is determined by dividing net income (loss) by the weighted average number of common shares outstanding during the period.

Diluted net income (loss) per common share is calculated by dividing net income (loss) by the weighted average number of common shares and all potentially dilutive common shares outstanding during the period. This reflects the potential dilution from common shares that could be issued through contingent share arrangements, stock options, and warrants.

No potentially dilutive common shares were outstanding for the period included.

Revenue Recognition

The Company has adopted Accounting Standards Codification No. 606, Revenue from Contracts with Customers ("ASC 606"), as its revenue recognition policy, and will apply this guidance upon commencement of revenue-generating activities. Under ASC 606, revenue will be recognized when promised goods or services are transferred to the customer. The revenue amount recognized should reflect the total consideration the company expects to receive for these goods or services. The Financial Accounting Standards Board (FASB) developed a five-step approach to guide entities in determining when and how much revenue to recognize:

Step 1: Identify the contract with a customer.

Step 2: Identify the performance obligations within the contract.

Step 3: Determine the transaction price.

Step 4: Allocate the transaction price to each performance obligation.

Step 5: Recognize revenue as (or when) each performance obligation is satisfied.

The Company offers monthly subscription packages for API keys, which provide access to a specified number of requests processed using its software. The Company's policy generally requires payment upon invoicing. Upon receipt of payment, the Company will provide the key to the service and specifies the period of time (usually 1 month) during which these requests must be used. In some cases, the Company may provide the key before payment with an agreed payment date in the concluded agreement. The Client may not transfer the access key to third parties. Revenue will be recognized by the Company pro rata over the specified period of time during which the Client is provided access to our software.

During the six months ended October 31, 2025 and 2024 the Company recorded revenue of $9,184 and $0, respectively. As of October 31, 2025 and April 30, 2025 the Company reported deferred revenue of $15,713 and $0, respectively. Accounts receivable was $0 as of October 31, 2025 and April 30, 2025.

Foreign Currency

The U.S. dollar serves as the Company's functional and reporting currency. For transactions that take place in foreign currencies, management follows ASC 830, "Foreign Currency Matters." Monetary assets and liabilities held in foreign currencies are translated using the exchange rate active on the balance sheet date. Non-monetary assets and liabilities in foreign currencies are translated at the exchange rates in effect when the transaction occurred. Revenues and expenses are translated using average monthly rates. Any gains and losses resulting from the translation or settlement of foreign currency denominated transactions or balances are recognized in the Statement of Operations.

Dividends

The Company has no dividend policy in place and has not paid any dividends during the periods shown.

Segment Reporting

The company operates as a single operating and reporting segment, engaged in developing AI-based business plans for startups. Our Chief Executive Officer is our Chief Operating Decision Maker, (“CODM”) who evaluates performance and makes operating decisions about allocating resources considering our single geographical area and on a consolidated basis. Accordingly, the CODM considers the revenue and operating expenses of our single operating segment as reported on the statement of operations and considers our current and total assets as recorded on the balance sheet. There are no additional expense or asset information that are supplemental to those disclosed in these financial statements that are regularly provided to the CODM.

Recent Accounting Pronouncements

The Company has reviewed all the recent accounting pronouncements issued to date of the issuance of these financial statements and does not believe any of these pronouncements will have a material impact on the Company.