Intangible Assets

9 Months Ended

Jan. 31, 2026

Goodwill and Intangible Assets Disclosure [Abstract]

Intangible Assets

Note 4 – Intangible Assets

The Company capitalizes costs related to developed software, including its website and API, in accordance with ASC 350-40, Internal-Use Software. Capitalization commences when the preliminary project stage is complete and management authorizes the project. These costs are amortized on a straight-line basis over an estimated useful life of five years.

Intangible assets amounts are as follows:

		Website Development		API Development		Total
Estimated Useful Life (Years)		5		5
Total Cost of the Asset	$	19,300	$	53,160	$	72,460
Accumulated Amortization at January 31, 2026		(3,012)		(2,547)		(5,559)
Net Book Value at January 31, 2026	$	16,288	$	50,613	$	66,901
Accumulated Amortization for nine months ended January 31, 2026	$	3,012	$	2,547	$	5,559

Intangible assets include the website and API software, which the Company developed with assistance from a third party. The website was put into operation on April 20, 2025, and the API was developed and put into operation on July 24, 2025.

As of January 31, 2026, we've capitalized $72,460. These costs are being amortized over a five-year period, resulting in an expected amortization expense of $1208 per month. We have $5,559 amortization charges for the period ended January 31, 2026.