UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-K

(Mark One)

☒ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the Fiscal Year Ended July 31, ~~2022~~2023

☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from _______ to _______

Commission file number: 333-256885

PRIVACY AND VALUE INC.

(Name of Registrant as Specified in Its Charter)

Wyoming		86-3405238
(State or Other Jurisdiction of Incorporation or Organization)		(I.R.S. Employer Identification No.)
(State or other jurisdiction of incorporation)		(IRS Employer Identification Number)
2261 Rosanna Street Las Vegas, Nevada NV, 89117		89117
(Address of Principal Executive Offices)		(Zip Code)

Shiriki House Office Community, 3rd Floor Westside Towers

Lower Kabete Road, Westlands Nairobi, Kenya 00100

(Address of principal executive offices) (Zip Code)

(702) 802-0474

(Issuer’s Telephone Number, Including Area Code)

Securities registered under Section 12(b) of the Exchange Act:

None

Securities registered under Section 12(g) of the Exchange Act:

Common Stock, Par value $0.~~0001~~001 per share

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. ☐ Yes ☒ No

Indicate by checkmark if the registrant is not required to file reports pursuant to Section 13 or 15(d) Of the Act. ☐ Yes ☒ No

Indicate by check mark whether the issuer: (1) filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the past 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. ☐ Yes ☒ No

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files) ☒ Yes ☐ No

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer ☐ Accelerated filer ☐ Non-accelerated filer ☐☒ Smaller reporting company ☒ Emerging growth company ☒

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act . ☐

Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report. ☐

~~Indicate~~ If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the ~~registrant~~financial isstatements aof ~~shell~~the ~~company~~registrant ~~(as~~included ~~defined~~ in ~~Rule~~the ~~12b-2~~filing ofreflect the ~~Exchange~~correction ~~Act). Yes ☐~~of Noan ☒error to previously issued financial statements. ☐

Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant’s executive officers during the relevant recovery period pursuant to §240.10D-1(b). ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). ☐ Yes ☒ No

The aggregate market value of voting and non-voting common equity held by non-affiliates as of was $23,000 based on the price at which the common stock was last sold prior to the last business day of the registrant’s most recently completed second fiscal quarter.

Table of Contents
		Page
Item 1. Business		1
Item 1A. Risk Factors		5
Item 1B. Unresolved Staff Comments		5
Item 2. Properties		5
Item 3. Legal Proceedings		5
Item 4. Mine Safety Disclosures		5
Item 5. Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities		6
Item 6. Selected Financial Data		6
Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations		6
Item 7A. Quantitative and Qualitative Disclosures About Market Risk		8
Item 8. Financial Statements and Supplementary Data		F-1
Item 9. Changes In and Disagreements With Accountants on Accounting and Financial Disclosure		9
Item 9A (T). Controls and Procedures		9
Item 9B. Other Information		10
Item 10. Directors, Executive Officers and Corporate Governance		11
Item 11. Executive Compensation		12
Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters		13
Item 13. Certain Relationships and Related Transactions, and Director Independence		13
Item 14. Principal Accountant Fees and Services		14
Item 15. Exhibits and Financial Statement Schedules		14

Number of common shares outstanding as of July 11, 2025 was 201,115,000.

iii

Table of Contents

PART I	1
Item 1. Business.	1
Item 1A. Risk Factors.	6
Item 1B. Unresolved Staff Comments.	6
Item 2. Properties.	6
Item 3. Legal Proceedings.	6
Item 4. Mine Safety Disclosures.	6
PART II	6
Item 5. Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities.	7
Item 6. Selected Financial Data.	7
Item 7. Management’s Discussion and Analysis of our Financial Conditions and Results of Operations.	7
Item 7A. Quantitative and Qualitative Disclosures About Market Risk.	8
Item 8. Financial Statements and Supplementary Data	8
Item 9. Changes In and Disagreements with Accountants on Accounting and Financial Disclosure.	9
Item 9A. Controls and Procedures.	9
Item 9B. Other Information.	10
PART III	10
Item 10. Directors, Executive Officers, and Corporate Governance.	10
Item 11. Executive Compensation.	11
Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters.	11
Item 13. Certain Relationships and Related Transactions, and Director Independence.	12
Item 14. Principal Accountant Fees and Services.	12
Item 15. Exhibits and Financial Statement Schedules.	13
SIGNATURES	14

iii

PART I

NOTE REGARDING FORWARD LOOKING STATEMENTS

CAUTIONARY STATEMENT FOR PURPOSES OF THE “SAFE HARBOR” PROVISIONS OF THE PRIVATE SECURITIES LITIGATION REFORM ACT OF 1995

This Annual Report contains historical information as well as forward-looking statements. Statements looking forward in time are included in this Annual Report pursuant to the safe harbor provisions of the Private Securities Litigation Reform Act of 1995. Such statements involve known and unknown risks and uncertainties that may cause our actual results in future periods to be materially different from any future performance suggested herein. We wish to caution readers that in addition to the important factors described elsewhere in this Form 10-K, the following forward -looking statements, among others, sometimes have affected, and in the future could affect, our actual results and could cause our actual results during ~~2022~~2023 and beyond, to differ materially from those expressed in any forward-looking statements made by or on our behalf.

Item 1. Business.

Business Overview

We were incorporated on April 21, 2021 under the laws of the state of Wyoming. We are involved in the development of computer monitoring software known as Privacy and Value. We have retained independent computer software and application developers to develop our product to the specifications that we outline. Our president, Daniel Okelo, is responsible for developing the product concept that the independent developers subsequently design.

Privacy and Value Employee Monitoring Software

We are currently developing employee monitoring software known as “Privacy and Value”. Our goal is to develop a software product that balances employer concerns regarding employee efficiency and productivity with employee privacy.

As companies are increasingly attempting to meet the demands of employees that want work environment flexibility ~~and are forced to avoid employee congregation in response to the current global Covid-19 pandemic~~, they are retaining staff that either work from home or they rely on outsourcing to retain employees and independent contractors in other countries. One of the primary concerns with having staff work in a separate location that removes them from the daily, direct oversight of management is that employee productivity will suffer. One of the responses to this concern is for businesses to use some form of worker surveillance in order to ensure that employees are utilizing their work time efficiently. However, businesses may face pushback from their staff due to concerns that their personal privacy is compromised when they are subject to constant monitoring during work hours. They may resist practices such as webcam surveillance or persistent computer screen observation.

To address employer concerns regarding staff efficiency and employee concerns regarding privacy, we intend to develop the Privacy and Value software that has features to monitor worker computer productivity while providing employees with reasonable privacy during their work days. The intended features of the software are as follows:

● the software will monitor the employees’ computer desktops while they are actually working on the system. Surveillance will commence when an employee logs on to his or her computer through our software and will continue until the employee logs out of the system. After an employee signs out of the software, recording and monitoring will cease and the employee can access his or her computer contents and the Internet for personal purposes;

● when the employee is logged in, the software will allow management to maintain real-time access to employee activity and to view each employee’s desktop screen content and the keystrokes that the employee is typing. All of this information will also be recorded and stored for future management use with all information time stamped. The file name for each day’s recording will be the employee’s first name, last name, and the year, month, and day, which will allow a manager to identify the appropriate recording without difficulty; and

1●based on employee actions, the software will calculate the amount of time that the employee was logged into the system based on a searchable time period (e.g., a shift, a week, or a month). It will also indicate the length of various time periods during which the employee did not make any keystrokes on his or her computer and allow the manager to quickly access the recording of employee’s desktop at the times when keystrokes commenced and stopped. The software will also provide details of the length of each break that the employee

● based on employee actions, the software will calculate the amount of time that the employee was logged into the system based on a searchable time period (e.g., a shift, a week, or a month). It will also indicate the length of various time periods during which the employee did not make any keystrokes on his or her computer and allow the manager to quickly access the recording of employee’s desktop at the times when keystrokes commenced and stopped. The software will also provide details of the length of each break that the employee takes during the work period analyzed. It will also have tools that the manager can use, in tabular and graphic form, to compare the efficiency of employees in terms of keystrokes and time logged in to their computer.1

~~Joint Venture~~takes ~~Development~~during the work period analyzed. It will also have tools that the manager can use, in tabular and graphic form, to compare the efficiency of ~~Software~~employees in terms of keystrokes and time logged in to their computer.

~~Our parent company, Limitless Projects Inc., has entered into an Asset Purchase and~~ Joint Venture ~~agreement,~~Development asof ~~amended, whereby Cyber Apps World, Inc. (“Cyber Apps”), a reporting company, has agreed to purchase a 50% interest in the Privacy and Value software for the following payments:~~Software

1.Our ~~$10~~parent company,~~000~~ ~~upon~~Limitless ~~execution~~Projects ofInc., ~~the~~has entered into an Asset Purchase and Joint Venture agreement, ~~which~~as amended, whereby Cyber Apps World, Inc. (“Cyber Apps”), a reporting company, has ~~been~~agreed ~~paid;~~to purchase a 50% interest in the Privacy and Value software for the following payments:

21. ~~an amount equal to the estimation of the value of the 50% interest in Privacy and Value based upon an independent business valuation, less the~~ $10,000 ~~payment,~~upon ~~which~~execution ~~amount~~of ~~shall~~the ~~be no less than $50~~agreement,~~000~~ ~~and~~which nohas ~~more~~been ~~than~~paid; ~~$250,000~~ and ~~was due by April 30, 2023.~~

~~Limitless Projects Inc~~2.an ~~obtained~~amount anequal ~~independent~~to ~~valuation~~the estimation of the ~~Privacy~~value ~~and~~of ~~Value~~the ~~software~~50% interest in ~~its~~Privacy ~~present~~and ~~form~~Value ofbased ~~development~~upon ~~that~~an ~~estimated~~independent ~~its value~~business atvaluation, ~~approximately~~less the $210,~~200,~~000. ~~Accordingly~~payment, ~~the~~which amount ~~that~~shall ~~was~~be ~~due~~no ~~from~~less ~~Cyber~~than ~~Apps~~$50,000 toand ~~Limitless~~no ~~Projects~~more ~~Inc.~~than ~~under~~$250,000 ~~the Asset Purchase~~ and ~~Joint~~was ~~Agreement~~due isby ~~$250~~April 30,~~000~~ 2023.

If Limitless Projects Inc. ~~completes~~obtained ~~the~~an ~~sale~~independent valuation of the ~~50% interest in the~~ Privacy and Value software toin ~~Cyber~~its ~~Apps,~~present ~~the parties will~~ form a ~~single~~of ~~purpose~~development ~~joint~~that ~~for~~estimated ~~the~~its ~~purpose~~value ofat ~~completing,~~approximately ~~testing~~$2,200,000. ~~marketing~~Accordingly, ~~and selling~~ the ~~Privacy~~amount ~~and~~that ~~Value~~was ~~software.~~due ~~The~~from ~~joint~~Cyber ~~venture will~~Apps beto ~~managed~~Limitless byProjects aInc. ~~management~~under ~~committee with each party appointing one member to~~ the ~~committee~~Asset Purchase and ~~those~~Joint ~~two~~Agreement ~~members~~is ~~jointly appointing an independent third member of the committee~~$250,000.

~~Emerging Growth~~Limitless Projects Inc. terminated the Asset Purchase and Joint Venture agreement on May 1, 2023. As a result, the Company ~~Status~~owns a 100% interest in the Privacy & Value software.

~~Because we~~Emerging ~~generated~~Growth ~~less~~Company than $1 billion in total annual gross revenues during our most recently completed fiscal year, we qualify as an “emerging growth company” under the Jumpstart Our Business Startups (“JOBS”) Act.Status

~~We will~~Because ~~lose~~we generated less than $1 billion in total annual gross revenues during our ~~emerging~~most ~~growth~~recently ~~company~~completed ~~status~~fiscal onyear, ~~the~~we ~~earliest~~qualify ~~occurrence~~as ofan ~~any~~“emerging ofgrowth company” under the ~~following~~Jumpstart ~~events:~~Our Business Startups (“JOBS”) Act.

1.We onwill ~~the~~lose ~~last~~our ~~day~~emerging ofgrowth ~~any~~company ~~fiscal~~status ~~year~~on inthe ~~which~~earliest weoccurrence ~~earn~~of atany ~~least~~of $1the ~~billion~~following ~~in total annual gross revenues, which amount is adjusted for inflation every five years;~~events:

21. on the last day of ~~the~~any fiscal year ofin ~~the~~which ~~issuer~~we ~~following~~earn ~~the~~at ~~fifth~~least ~~anniversary~~$1 ofbillion ~~the~~in ~~date~~total ofannual ~~our~~gross ~~first~~revenues, ~~sale~~which ofamount ~~common~~is ~~equity~~adjusted ~~securities~~for ~~pursuant~~inflation toevery anfive ~~effective registration statement~~years;

32. on the ~~date~~last onday ~~which~~of wethe ~~have,~~fiscal ~~during~~year of the ~~previous~~issuer ~~3-year~~following ~~period,~~the ~~issued~~fifth ~~more~~anniversary ~~than~~of $1the ~~billion~~date inof ~~non-convertible~~our ~~debt;~~first orsale of common equity securities pursuant to an effective registration statement;

43.on the date on which ~~such~~we ~~issuer~~have, isduring ~~deemed~~the toprevious be3-year aperiod, ~~‘large~~issued ~~accelerated~~more ~~filer’,~~than as$1 ~~defined~~billion in ~~section~~non-convertible ~~240.12b–2~~debt; ~~of title 17, Code of Federal Regulations,~~ or ~~any successor thereto.~~

4.the date on which such issuer is deemed to be a ‘large accelerated filer’, as defined in section 240.12b–2 of title 17, Code of Federal Regulations, or any successor thereto.

A “large accelerated filer” is an issuer that, at the end of its fiscal year, meets the following conditions:

1. it has an aggregate worldwide market value of the voting and non-voting common equity held by its non-affiliates of $700 million or more as of the last business day of the issuer’s most recently completed second fiscal quarter;

2. It has been subject to the requirements of section 13(a) or 15(d) of the Act for a period of at least twelve calendar months; and

3.3It It has filed at least one annual report pursuant to section 13(a) or 15(d) of the Act.

As an emerging growth company, exemptions from the following provisions are available to us:

1. Section 404(b) of the Sarbanes-Oxley Act of 2002, which requires auditor attestation of internal controls;

2. Section 14A(a) and (b) of the Securities Exchange Act of 1934, which require companies to hold shareholder advisory votes on executive compensation and golden parachute compensation;

3. Section 14(i) of the Exchange Act (which has not yet been implemented), which requires companies to disclose the relationship between executive compensation actually paid and the financial performance of the company;

4. Section 953(b)(1) of the Dodd-Frank Act (which has not yet been implemented), which requires companies To disclose the ratio between the annual total compensation of the CEO and the median of the annual total compensation of all employees of the companies; and

5. The requirement to provide certain other executive compensation disclosure under Item 402 of Regulation S-K. Instead, an emerging growth company must only comply with the more limited provisions of Item 402 applicable to smaller reporting companies, regardless of the issuer’s size.2

~~Pursuant to~~5.The ~~Section~~requirement ~~107 of the JOBS Act, an emerging growth company may choose~~ to ~~forgo~~provide ~~such~~certain ~~exemption~~other ~~and~~executive ~~instead~~compensation ~~comply~~disclosure ~~with the requirements that apply to an issuer that is not an emerging growth company. We have elected~~ under ~~this~~Item ~~section~~402 of ~~the~~Regulation ~~JOBS~~S-K. ~~Act~~Instead, ~~to maintain our status as~~ an emerging growth company ~~and~~must ~~take~~only ~~advantage~~comply ofwith the ~~JOBS~~more ~~Act~~limited provisions ~~relating~~of toItem ~~complying~~402 ~~with~~applicable ~~new~~to orsmaller ~~revised~~reporting ~~accounting~~companies, ~~standards under~~regardless ~~Section 102(b)(1)~~ of the ~~JOBS~~issuer’s ~~Act~~size.

~~Competition~~Pursuant to Section 107 of the JOBS Act, an emerging growth company may choose to forgo such exemption and instead comply with the requirements that apply to an issuer that is not an emerging growth company. We have elected under this section of the JOBS Act to maintain our status as an emerging growth company and take advantage of the JOBS Act provisions relating to complying with new or revised accounting standards under Section 102(b)(1) of the JOBS Act.

The software development business, and in particular, the employee monitoring business, is extremely competitive. The employee monitoring sector includes large, established competitors such as ActivTrak, which raised $70 million in 2020 in order to expand its operations, and Time Doctor, which has over 83,000 customers, that have the software developers and financial resources necessary to modify design features and market their products in response to competitive threats. The market also includes smaller niche market participants that are specifically tailored to businesses of specific sizes, as well as businesses in specific industries or geographical locations.Competition

~~In order~~The tosoftware ~~compete~~development ~~with~~business, ~~well-established~~and ~~products~~in ~~like Teramind~~particular, ~~ActivTrack,~~the ~~Veriato~~employee ~~Cerebral,~~monitoring ~~Hubstaff~~business, ~~and~~is ~~Time~~extremely ~~Doctor~~competitive. The employee monitoring sector includes large, weestablished ~~are~~competitors ~~focusing our~~such ~~product~~as ~~design~~ActivTrak, ~~and~~which ~~marketing~~raised ~~not~~$70 ~~only~~million onin ~~our~~2020 ~~software~~in ~~efficiency~~order to expand its operations, and ~~ease~~Time ofDoctor, ~~use~~which ~~for~~has ~~employers~~over 83,000 ~~but~~customers, ~~also~~that have the ~~protection~~software ofdevelopers ~~employee privacy~~and ~~particularly~~financial inresources ~~the~~necessary ~~work-from-home~~to ~~environment.~~modify ~~However,~~design ~~despite~~features ~~our~~and ~~attempts~~market their products in response to ~~differentiate~~competitive ~~our~~threats. ~~product,~~The wemarket ~~may~~also beincludes ~~unable to~~smaller ~~compete~~niche ~~effectively~~market ~~with~~participants ~~existing~~that orare ~~new~~specifically ~~competitors,~~tailored ~~which~~to ~~could~~businesses ~~have~~of aspecific ~~material~~sizes, ~~adverse~~as ~~effect~~well onas ~~our~~businesses ~~financial~~in ~~condition~~specific ~~and~~industries ~~results of~~or ~~operations~~geographical locations.

~~Our ability~~In order to compete with ~~other~~well-established ~~companies~~products inlike ~~the~~Teramind, ~~sector~~ActivTrack, ~~will~~Veriato ~~depend~~Cerebral, Hubstaff, and Time Doctor, we are focusing our product design and marketing not only on our ~~success~~software inefficiency ~~retaining~~and ~~skilled~~ease ~~independent~~of ~~contractors~~use tofor ~~complete~~ employers, but also the ~~development~~protection of ~~our~~employee ~~software~~privacy ~~and~~particularly in ~~raising~~the ~~sufficient~~work-from-home ~~funding~~environment. inHowever, ~~order~~despite our attempts to ~~market~~differentiate ~~and~~our ~~sell~~product, we may be unable to compete effectively with existing or new competitors, which could have a material adverse effect on our ~~software~~financial condition and results of operations.

3Our ability to compete with other companies in the sector will depend on our success in retaining skilled independent contractors to complete the development of our software and in raising sufficient funding in order to market and sell our software.

Compliance with Government Regulations

We will be subject to a wide variety of laws and regulations in the United States and other jurisdictions. These laws, regulations, and standards govern issues such as consumer protection and privacy, data usage, data integrity, cybersecurity, worker confidentiality, and intellectual property. These regulations are often complex and subject to varying interpretations, in many cases due to their lack of specificity, and as a result, their application in practice may change or develop over time through judicial decisions or as new guidance or interpretations are provided by regulatory and governing bodies, such as federal, state, and local administrative agencies.

Privacy, Data Storage, and Data Usage

In 2018, the European Union adopted measures to improve cybersecurity and data privacy practices by passing the General Data Protection Regulation to hold organizations liable for poor practices. The Regulation requires organizations to implement appropriate technical and organizational measures to ensure ongoing confidentiality, integrity, availability, and resilience of processing systems and services. Any company that fails to comply with the Regulation may be subject to regulatory enforcement actions, which can result in monetary penalties of up to 4% of worldwide revenue. Similar laws are now in effect in countries such as Australia, Japan, Brazil, and South Korea, among others. While the United States has not adopted federal data security laws, it is likely that it will in the future. Although it is the companies that purchase our software, and in some instances, their customers who will be responsible for compliance with these laws and regulations, such enactments will impact our software design since we will be expected to develop software that allows companies to meet regulatory requirements.

Licensors of the Privacy and Value software can use our product to collect, use, and store personal or identifying information regarding their employees. Federal, state and foreign government bodies and agencies have adopted, are considering adopting or may adopt laws and regulations regarding the collection, use, storage and disclosure of personal information obtained from individuals. While there is no comprehensive federal law that governs data privacy in the United States, the Federal Trade Commission (“FTC”) has jurisdiction over commercial entities to prevent deceptive trade practices. The FTC has the authority to take action against companies that fail to implement and maintain reasonable data security measures, fail to follow a privacy policy that they have adopted, or transfer or sell personal information. When the FTC has held that companies have failed to protect user privacy, they have often ~~imposed substantial fines. For example, in 2019, the FTC fined Facebook $5 billion for deceiving website users about their ability to control the privacy of their personal information.~~

In June 2018, California passed the California Consumer Privacy Act (“CCPA”), which provides new data privacy rights for consumers and new operational requirements for companies, which became effective in 2020. These duties include informing data subjects when and how data is collected and giving them the ability to access, correct, and delete such information. The CCPA creates a private right of action that could lead to consumer class actions and other litigation with statutory damages of up to $750 per violation. The California Attorney General will also maintain authority to enforce the CCPA and will be permitted to seek civil penalties for intentional violations of the CCPA of up to $7,500 per violation.3

~~New York~~imposed ~~has~~substantial ~~adopted~~fines. ~~similar~~For ~~legislation~~example, ~~known~~in ~~as the SHIELD Act~~2019, ~~which requires any person or business owning or licensing computerized data that includes~~ the ~~private~~FTC ~~information~~fined ofFacebook a$5 ~~resident~~billion offor ~~New~~deceiving ~~York~~website tousers ~~implement~~about ~~and~~their ~~maintain~~ability ~~reasonable safeguards~~ to ~~protect~~control the ~~security, confidentiality~~privacy ~~and integrity~~ of ~~the~~their ~~private~~personal information. ~~Violators may be liable for a civil penalty of up to $5,000 dollars per violation.~~

~~Surveillance~~In June 2018, California passed the California Consumer Privacy Act (“CCPA”), which provides new data privacy rights for consumers and new operational requirements for companies, which became effective in 2020. These duties include informing data subjects when and how data is collected and giving them the ability to access, correct, and delete such information. The CCPA creates a private right of action that could lead to consumer class actions and other litigation with statutory damages of up to $750 per violation. The California Attorney General will also maintain authority to enforce the CCPA and will be permitted to seek civil penalties for intentional violations of the CCPA of up to $7,500 per violation.

~~Our Privacy~~New ~~and~~York ~~Value~~has ~~software~~adopted ~~will~~similar ~~allow~~legislation, ~~employers~~known to monitor the work that employees conduct on their computers. The United States Electronic Communications Privacy Act of 1986 (“ECPA”) allows business owners to monitor all employee verbal and written communication as ~~long as~~ the ~~company~~SHIELD ~~can present a legitimate business reason for doing so. This ability for companies to monitor their workers extends to employee use of company devices~~Act, ~~such as a computer. However, it is unclear how these provisions may apply to situations in~~ which an ~~employee~~requires ~~works~~any ~~from~~person ~~home~~ or ~~uses~~business ~~his~~owning or ~~her~~licensing ~~own~~computerized ~~personal~~data ~~computer for a combination of work and non-work tasks. Customers~~ that ~~use our~~includes ~~software must ensure that they comply~~ the ~~ECPA~~private ~~provisions~~information ~~and~~of ~~also~~a beresident ~~aware~~ of ~~specific~~New ~~state~~York ~~constitutional~~to ~~laws~~implement ~~in California, Florida, Louisiana~~ and ~~South~~maintain ~~Carolina~~reasonable ~~that~~safeguards ~~guarantee~~to ~~resident~~protect ~~rights~~the tosecurity, ~~privacy~~confidentiality and ~~may~~integrity ~~require notice~~ of ~~monitoring~~the toprivate ~~employees~~information. ~~While it~~Violators ~~would be our customers rather than us that must ensure compliance with surveillance laws, our business~~ may be ~~adversely~~liable ~~impacted~~for ~~if potential~~a ~~customers~~civil ~~are~~penalty ~~reluctant~~of ~~to purchase Privacy and Value software due to these legal concerns. Individuals who violate ECPA provisions face~~ up to ~~five years in prison and fines up to~~ $~~250~~5,000. ~~Victims~~dollars ~~are~~per ~~also entitled to bring civil suits and recover actual damages, in addition to punitive damages and attorney’s fees, for violations~~violation.

4Surveillance

~~Intellectual Property~~Our ~~Laws~~Privacy and Value software will allow employers to monitor the work that employees conduct on their computers. The United States Electronic Communications Privacy Act of 1986 (“ECPA”) allows business owners to monitor all employee verbal and written communication as long as the company can present a legitimate business reason for doing so. This ability for companies to monitor their workers extends to employee use of company devices, such as a computer. However, it is unclear how these provisions may apply to situations in which an employee works from home or uses his or her own personal computer for a combination of work and non-work tasks. Customers that use our software must ensure that they comply the ECPA provisions and also be aware of specific state constitutional laws in California, Florida, Louisiana and South Carolina that guarantee resident rights to privacy and may require notice of monitoring to employees. While it would be our customers rather than us that must ensure compliance with surveillance laws, our business may be adversely impacted if potential customers are reluctant to purchase Privacy and Value software due to these legal concerns. Individuals who violate ECPA provisions face up to five years in prison and fines up to $250,000. Victims are also entitled to bring civil suits and recover actual damages, in addition to punitive damages and attorney’s fees, for violations.

~~While we~~Intellectual ~~have~~Property filed for trademark protection of the Privacy and Value name and logo, we have not filed for any other intellectual property protection of the Privacy and Value software. Without assessing whether we hold copyrights to the programming code that is included in the products we are developing or whether we may be violating intellectual property that others hold, we bear the risk that someone could either copy the software that we have developed or that we may be liable to a third-party for violating their intellectual property rights. While copyright protection of software is effective upon creation of the works, lack of copyright registration makes it more difficult for us to prove our ownership of the software we develop. If we are held to have infringed on the copyrighted work of others, we may have to pay damages to the copyright holder that may represent the gains that we realized from infringing the patent or possibly a much greater amount. The copyright holder is typically granted a permanent injunction that would prevent an infringing company from continuing to sell or license its software products.Laws

~~Employees~~ While we have filed for trademark protection of the Privacy and Value name and logo, we have not filed for any other intellectual property protection of the Privacy and Value software. Without assessing whether we hold copyrights to the programming code that is included in the products we are developing or whether we may be violating intellectual property that others hold, we bear the risk that someone could either copy the software that we have developed or that we may be liable to a third-party for violating their intellectual property rights. While copyright protection of software is effective upon creation of the works, lack of copyright registration makes it more difficult for us to prove our ownership of the software we develop. If we are held to have infringed on the copyrighted work of others, we may have to pay damages to the copyright holder that may represent the gains that we realized from infringing the patent or possibly a much greater amount. The copyright holder is typically granted a permanent injunction that would prevent an infringing company from continuing to sell or license its software products.

~~We have no employees as of the date of this report. We have retained independent contractors to complete the development of our Privacy and Value software.~~Employees

~~Research~~ We have no employees as of the date of this report. We have retained independent contractors to complete the development of our Privacy and ~~Development~~Value ~~Expenditures~~software.

~~We have~~Research ~~not~~and ~~incurred~~Development ~~any research or development expenditures since our incorporation.~~Expenditures

~~Subsidiaries~~ We have not incurred any research or development expenditures since our incorporation.

~~We do not have any subsidiaries.~~4

~~Patents and Trademarks~~Subsidiaries

We do not ~~own,~~have ~~either legally or beneficially,~~ any ~~patents or trademarks~~subsidiaries. ~~We have recently submitted a trademark application for the Privacy and Value name and logo.~~

~~Description of~~Patents ~~Property~~and Trademarks

We do not own, either legally or beneficially, any ~~interest~~patents inor ~~real~~trademarks. ~~property~~We have recently submitted a trademark application for the Privacy and Value name and logo.

~~Item 1A.~~Description ~~Risk~~of ~~Factors.~~Property

~~Not applicable~~We do not own any interest in real property.

Item 1B 1A. ~~Unresolved~~Risk ~~Staff Comments~~Factors.

~~None~~Not applicable.

Item 2 1B. ~~Properties~~Unresolved Staff Comments.

~~We do not own any interest in real property~~None.

Item 3 2. ~~Legal Proceedings~~Properties.

~~None~~ We do not own any interest in real property.

Item 4 3. ~~Mine~~Legal ~~Safety Disclosures~~Proceedings.

None.

5Item 4. Mine Safety Disclosures.

~~PART II~~None.

~~Item~~ 5~~. Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities.~~

~~Our shares~~PART of common stock do not trade on any recognized stock exchange or quotation system. We intend to retain a market maker that will file an application on our behalf to commence trading on OTC Markets. However, there is no guarantee that we will be able to retain a market maker or that FINRA will approve the application and that a trading market will develop for our shares.II

~~Holders~~ Our shares of common stock ~~are~~do ~~entitled~~not totrade ~~receive~~on ~~such~~any ~~dividends~~recognized asstock ~~may~~exchange beor ~~declared~~quotation bysystem. ~~the~~We ~~Board~~intend ofto ~~Directors~~retain ~~out~~a ofmarket ~~funds~~maker ~~legally~~that ~~available~~will ~~therefore and,~~file inan ~~the~~application ~~event~~on ofour ~~liquidation,~~behalf to ~~share~~commence ~~pro~~trading ~~rata~~on inOTC ~~any~~Markets. ~~distribution~~However, ofthere ~~our~~is ~~assets~~no ~~after~~guarantee ~~payment~~that ofwe ~~liabilities.~~will ~~The~~be ~~Board~~able ~~of Directors is not obligated~~ to ~~declare~~retain a ~~dividend.~~market Wemaker ~~have~~or ~~not~~that ~~paid~~FINRA ~~any~~will ~~dividends~~approve ~~and~~the weapplication doand ~~not~~that ~~have~~a ~~any~~trading ~~current~~market ~~plans~~will todevelop ~~pay~~for ~~any~~our ~~dividends~~shares.

~~Securities Authorized~~As ~~for~~of ~~Issuance~~October ~~under~~9, ~~Equity~~2023, ~~Compensation~~there ~~Plans~~were 38 owners of record of our common stock.

~~None~~Holders of common stock are entitled to receive such dividends as may be declared by the Board of Directors out of funds legally available therefore and, in the event of liquidation, to share pro rata in any distribution of our assets after payment of liabilities. The Board of Directors is not obligated to declare a dividend. We have not paid any dividends and we do not have any current plans to pay any dividends.

~~Item 6.~~Securities ~~Selected~~Authorized ~~Financial~~for ~~Data.~~Issuance under Equity Compensation Plans

~~Not applicable~~None.

Item 7 6. ~~Management’s~~Selected ~~Discussion and Analysis of our~~ Financial ~~Conditions and Results of Operations~~Data.

~~Introduction~~ Not applicable.

~~We were~~Item ~~incorporated~~7. onManagement’s ~~April~~Discussion ~~21,~~and ~~2021~~Analysis ~~under~~of ~~the~~our ~~laws~~Financial ofConditions ~~the~~and ~~State~~Results of ~~Wyoming~~Operations.

~~Results of Operations for Fiscal 2022~~Introduction

~~From August~~We 1,were ~~2021~~incorporated toon ~~our~~April ~~fiscal year end of July 31~~21, ~~2022,~~2021 weunder ~~earned~~the ~~$1,328~~laws ~~in revenue related to our sale~~ of the ~~Privacy~~State ~~and Value employee monitoring software. During the fiscal year ended July 31, 2022, we incurred net loss~~ of ~~$207,003 due to $208,331 in general and administrative fees we incurred~~Wyoming.

~~We have~~Results ~~not~~of ~~attained~~Operations ~~profitable~~for ~~operations~~Fiscal and are dependent upon obtaining financing to complete our proposed business plan. For these reasons our auditors believe that there is substantial doubt that we will be able to continue as a going concern.2023

~~Our financial~~From ~~statements~~August ~~have~~1, ~~been~~2022 ~~prepared~~to ~~assuming~~our ~~that~~fiscal weyear ~~will~~end ~~continue~~of asJuly ~~a going concern and~~31, ~~accordingly~~2023, dowe ~~not~~incurred ~~include~~net ~~adjustments relating~~loss toof ~~the~~$62,679 ~~recoverability~~due ~~and~~to ~~realization~~general ~~of assets~~ and ~~classification~~administrative offees ~~liabilities that might be necessary should~~ we ~~be unable to continue in operation~~incurred.

~~Liquidity~~ We have not attained profitable operations and ~~Capital~~are ~~Resources~~dependent upon obtaining financing to complete our proposed business plan. For these reasons our auditors believe that there is substantial doubt that we will be able to continue as a going concern.

~~As of~~Our ~~July~~financial ~~31,~~statements ~~2022,~~have ~~our~~been ~~current~~prepared ~~assets~~assuming ~~were~~that ~~$10,096,~~we ~~consisting~~will ofcontinue ~~$96~~as ina ~~cash~~going concern and, ~~$10~~accordingly,~~000~~ indo ~~prepayments~~not ~~and~~include ~~deposits~~adjustments ~~and~~relating ~~our~~to ~~total~~the ~~liabilities were~~recoverability ~~$357,575,~~and ~~which~~realization ~~consisted entirely~~ of ~~accounts~~assets ~~payable~~ and ~~accrued~~classification of liabilities. Wethat ~~expect~~might webe ~~will~~necessary ~~require~~should ~~additional~~we ~~capital~~be ~~to meet~~unable ~~our long term operating requirements. We expect~~ to ~~raise~~continue ~~additional~~in ~~capital through, among other methods, the sale of equity or debt securities~~operation.

~~Cash Flows~~Liquidity ~~from~~and ~~Operating~~Capital ~~Activities~~Resources

~~For the~~As ~~fiscal~~of ~~year ended~~ July 31, ~~2022~~2023, ~~cash~~our ~~flows~~current ~~from~~assets ~~operating~~were ~~activities was~~ $~~130~~10,~~210~~000, consisting of ~~our~~$0 ~~net~~in ~~loss~~cash ~~for~~and ~~207~~$10,~~003~~000 atin ~~period end~~prepayments and deposits and our total liabilities were $376,630, ~~adjusted~~which ~~for~~consisted entirely of accounts payable ofand ~~$337,213~~accrued ~~that~~liabilities. ~~did~~We ~~not~~expect ~~impact~~we will require additional capital to meet our ~~cash~~long ~~position~~term operating requirements. We expect to raise additional capital through, among other methods, the sale of equity or debt securities.

6Cash Flows from Operating Activities

~~Cash Flows~~For the fiscal year ended July 31, 2023, cash flows from ~~Financing~~operating ~~Activities~~activities was $7,578 consisting of our net loss for $62,629 at period end, adjusted for accounts payable of $19,055 that did not impact our cash position.

For the fiscal year ended July 31, 2022, our cash flows used in investing activities were $160,000 which consisted of the purchase costs of fixed assets and software related to the development and sale of the Privacy and Value computer monitoring software.6

Cash Flows from ~~Investment~~Investing Activities

For the fiscal year ended July 31, ~~2022~~2023, Wenet ~~have~~cash ~~financed~~flows ~~our operations~~ from ~~the~~investing ~~issuance~~activities ofwere ~~our~~$7,673. ~~shares of~~This ~~common~~compared ~~stock.~~to ~~Net~~net cash ~~flows~~used ~~generated~~in ~~from~~investing ~~financing~~ activities ~~were~~of $22160,~~300~~000 induring the fiscal year ended July 31, 2022, which consisted of the purchase costs of fixed assets and software related to the development and sale of the Privacy and Value computer monitoring software.

~~We have~~Cash ~~not~~Flows ~~attained~~from ~~profitable~~Financing ~~operations and are dependent upon obtaining financing to pursue exploration activities. For these reasons, there is substantial doubt that we will be able to continue as a going concern~~Activities

~~Since our~~For ~~incorporation~~the fiscal year ended July 31, we2023, We have financed our operations ~~through proceeds~~ from the ~~sale~~issuance of our shares of common stock. WeNet ~~expect~~cash toflows ~~finance~~generated ~~operations through~~from ~~the~~financing ~~sale~~activities ofwere ~~equity~~$0 ~~for~~in the ~~foreseeable~~year ~~future,~~ended asJuly we31, ~~do not receive significant revenue from our business operations~~2023. ~~There is no guarantee that we will be successful in arranging financing on acceptable terms.~~

~~Our ability to raise additional capital is affected by trends and uncertainties beyond our control.~~ We dohave not ~~currently~~attained ~~have~~profitable ~~any~~operations ~~arrangements for financing~~ and weare ~~may~~dependent ~~not~~upon beobtaining ~~able~~financing to ~~find~~pursue ~~such~~exploration ~~financing if required~~activities. ~~Obtaining~~For ~~additional~~these ~~financing would be subject to a number of factors~~reasons, ~~including~~there ~~investor~~is ~~sentiment.~~substantial ~~Market~~doubt ~~factors~~that ~~may~~we ~~make~~will ~~the~~be ~~timing,~~able ~~amount,~~to ~~terms~~continue oras ~~conditions~~a ofgoing ~~additional financing unavailable to us~~concern.

~~Our auditors~~Since ~~are~~our ofincorporation, ~~the~~we ~~opinion~~have ~~that~~financed our ~~continuation~~operations asthrough aproceeds ~~going~~from ~~concern~~the issale inof ~~doubt~~our common stock. ~~Our~~We ~~continuation~~expect asto afinance ~~going~~operations ~~concern~~through isthe ~~dependent~~sale ~~upon continued~~of ~~financial~~equity ~~support~~for the foreseeable future, as we do not receive significant revenue from our ~~shareholders~~business ~~and~~operations. ~~other~~There ~~related~~is ~~parties~~no guarantee that we will be successful in arranging financing on acceptable terms.

~~Critical Accounting~~Our ~~Policies~~ability to raise additional capital is affected by trends and uncertainties beyond our control. We do not currently have any arrangements for financing and we may not be able to find such financing if required. Obtaining additional financing would be subject to a number of factors, including investor sentiment. Market factors may make the timing, amount, terms or conditions of additional financing unavailable to us.

Our ~~discussion~~ ~~and~~auditors ~~analysis~~are of ~~its~~the ~~financial~~opinion ~~condition~~that ~~and~~our ~~results~~continuation ofas ~~operations~~a ~~are~~going ~~based~~concern ~~upon~~is ~~our~~in ~~financial~~doubt. ~~statements,~~Our ~~which~~continuation ~~have~~as ~~been prepared~~a ingoing ~~accordance~~concern ~~with~~is ~~accounting~~dependent ~~principles~~upon ~~generally~~continued ~~accepted~~financial insupport ~~the~~from ~~United~~our ~~States~~shareholders ofand ~~America~~other related parties.

~~Off-Balance Sheet~~Critical ~~Arrangements~~Accounting Policies

~~As of~~Our ~~the~~discussion ~~date~~and analysis of ~~this~~its ~~annual~~financial ~~report,~~condition weand doresults ~~not~~of ~~have~~operations ~~any off-balance sheet arrangements that have or~~ are ~~reasonably~~based ~~likely~~upon ~~to have a current or future effect on~~ our financial ~~condition~~statements, ~~changes~~which inhave ~~financial~~been ~~condition,~~prepared ~~revenues~~in oraccordance ~~expenses,~~with ~~results~~accounting ofprinciples ~~operations,~~generally ~~liquidity, capital~~accepted ~~expenditures~~in orthe ~~capital~~United ~~resources~~States ~~that~~of ~~are material to investors~~America.

~~Use of~~Off-Balance ~~Estimates~~Sheet Arrangements

~~The preparation~~As of ~~financial statements in accordance with accounting principles generally accepted in~~ the ~~United~~date ~~States~~ of ~~America~~this ~~requires us~~annual toreport, ~~make~~we ~~estimates~~do ~~and~~not ~~judgments~~have ~~that~~any ~~affect~~off-balance ~~the~~sheet ~~reported~~arrangements ~~amounts~~that ofhave ~~assets,~~or ~~liabilities,~~are ~~revenues~~reasonably ~~and~~likely ~~expenses,~~to ~~and~~have ~~disclosure~~a ~~of contingent~~current ~~assets~~or ~~and~~future ~~liabilities.~~effect ~~On an~~ on~~-going~~ ~~basis, we evaluate~~ our ~~estimates~~financial ~~and judgments~~condition, ~~including~~changes ~~those~~in ~~related~~financial ~~to revenue recognition~~condition, ~~inventories,~~revenues ~~adequacy~~or ~~of allowances for doubtful accounts~~expenses, ~~valuation~~results of ~~long-lived assets and goodwill~~operations, ~~income taxes~~liquidity, ~~litigation and~~capital ~~warranties.~~expenditures Weor ~~base~~capital ~~its~~resources ~~estimates on historical and anticipated results and trends and on various other assumptions~~ that ~~we believe~~ are ~~reasonable~~material ~~under the circumstances, including assumptions as~~ to ~~future events~~investors. The policies discussed below are considered by management to be critical to an understanding of our financial statements. These estimates form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. By their nature, estimates are subject to an inherent degree of uncertainty. Actual results may differ from those estimates.

7Use of Estimates

~~Property~~ The preparation of financial statements in accordance with accounting principles generally accepted in the United States of America requires us to make estimates and ~~Equipment~~judgments that affect the reported amounts of assets, liabilities, revenues and expenses, and disclosure of contingent assets and liabilities. On an on-going basis, we evaluate our estimates and judgments, including those related to revenue recognition, inventories, adequacy of allowances for doubtful accounts, valuation of long-lived assets and goodwill, income taxes, litigation and warranties. We base its estimates on historical and anticipated results and trends and on various other assumptions that we believe are reasonable under the circumstances, including assumptions as to future events. The policies discussed below are considered by management to be critical to an understanding of our financial statements. These estimates form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. By their nature, estimates are subject to an inherent degree of uncertainty. Actual results may differ from those estimates.

Property ~~and~~ ~~equipment are recorded at cost. Depreciation of property~~ and ~~equipment are accounted for by accelerated methods over the following estimated useful lives:~~Equipment

~~Evaluation~~ Property and equipment are recorded at cost. Depreciation of ~~Long-Lived~~property ~~Assets~~and equipment are accounted for by accelerated methods over the estimated useful lives of five (5) years.

We review property and equipment for potential impairment whenever significant events or changes in circumstances indicate the carrying value may not be recoverable in accordance with the guidance in ASC 360-15-35 “Impairment or Disposal of Long-Lived Assets”. An impairment exists when the carrying amount of the long-lived assets is not recoverable and exceeds its fair value. The carrying amount of a long-lived asset is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. If an impairment exists, the resulting write-down would be the difference between the fair market value of the long-lived asset and the related net book value.7

~~Income Taxes~~Evaluation of Long-Lived Assets

~~Deferred income~~We ~~tax~~review ~~assets~~property orand ~~liabilities~~equipment ~~are~~for ~~computed~~potential ~~based~~impairment onwhenever ~~the~~significant ~~temporary~~events ~~differences~~or ~~between~~changes ~~the~~in ~~financial~~circumstances ~~statement~~indicate ~~and income tax bases of assets and liabilities using~~ the ~~statutory~~carrying ~~marginal~~value ~~income~~may ~~tax~~not ~~rate~~be recoverable in ~~effect~~accordance ~~for~~with the ~~years~~guidance in ~~which~~ASC ~~the~~360-15-35 ~~differences~~“Impairment ~~are~~or ~~expected to~~Disposal ~~reverse.~~of ~~Deferred~~Long-Lived ~~income~~Assets”. ~~tax~~An ~~expenses~~impairment orexists ~~credits~~when ~~are based on~~ the ~~changes~~carrying inamount of the ~~deferred~~long-lived ~~income~~assets ~~tax~~is ~~assets~~not orrecoverable ~~liabilities~~and ~~from~~exceeds ~~period to~~its ~~period~~fair value. AThe ~~valuation~~carrying ~~allowance~~amount ~~against~~of ~~deferred~~a ~~tax~~long-lived ~~assets~~asset is ~~required~~not recoverable if, ~~based~~it onexceeds the ~~weight~~sum of ~~available~~the ~~evidence,~~undiscounted itcash isflows ~~more~~expected ~~likely than~~to ~~not~~result ~~that~~from ~~some~~the ~~portion~~use orand ~~all~~eventual disposition of the ~~deferred~~asset. ~~tax~~If ~~assets~~an ~~will~~impairment ~~not~~exists, bethe ~~realized.~~resulting ~~The~~write-down ~~valuation~~would ~~allowance should~~ be ~~sufficient~~the todifference ~~reduce~~ between the ~~deferred~~fair ~~tax~~market ~~asset~~value toof the ~~amount~~long-lived ~~that~~asset isand ~~more~~the ~~likely~~related ~~than~~net ~~not~~book ~~to be realized~~value.

~~Item 7A.~~Income ~~Quantitative and Qualitative Disclosures About Market Risk.~~Taxes

~~Not applicable~~Deferred income tax assets or liabilities are computed based on the temporary differences between the financial statement and income tax bases of assets and liabilities using the statutory marginal income tax rate in effect for the years in which the differences are expected to reverse. Deferred income tax expenses or credits are based on the changes in the deferred income tax assets or liabilities from period to period. A valuation allowance against deferred tax assets is required if, based on the weight of available evidence, it is more likely than not that some portion or all of the deferred tax assets will not be realized. The valuation allowance should be sufficient to reduce the deferred tax asset to the amount that is more likely than not to be realized.

8Item 7A. Quantitative and Qualitative Disclosures About Market Risk.

~~Item 8.~~Not ~~Financial Statements and Supplementary Data~~applicable. ~~(PCAOB: 50909)~~

~~JACK SHAMA,~~Item ~~CPA,~~8. MAFinancial Statements and Supplementary Data

~~1498 East~~Index ~~32nd~~to ~~Street~~the Financial Statements

Brooklyn, NY 11234

Report of Independent Registered Public Accounting Firm	F-1
Balance Sheet as at July 31, 2023 and 2022	F-2
Statement of Comprehensive Loss for the Year Ending July 31, 2023 and 2022	F-3
Statement of Stockholders’ Equity for the Year Ending July 31, 2023 and 2022	F-4
Statement of Cash Flow for the Year Ending July 31, 2023 and 2022	F-5
Notes to the Audited Financial Statements	F-6

~~631-318-0351~~8

~~To the~~REPORT ~~shareholders~~OF ~~and~~INDEPENDENT ~~the~~REGISTERED ~~board~~PUBLIC ofACCOUNTING ~~directors of Privacy and Value Inc..~~FIRM

~~Report of~~The ~~Independent~~Board ~~Registered~~of ~~Public~~Directors ~~Accounting~~and ~~Firm.~~Stockholders of

~~Opinion on~~PRIVACY ~~the~~AND ~~financial~~VALUE ~~statements~~INC.

~~I have~~Opinion ~~audited~~on the ~~accompanying~~Financial balance sheet of Privacy and Value Inc. and the related statements of income, stockholders equity, cash flows, including the related notes and any related schedules for the years ended July 31, 2022, and the period (inception) April 21, 2021 - July 31, 2021. In my opinion the financial statements present fairly in all material respects the financial position of the company as of July 31, 2022, and July 31, 2021 and the results of its operations and its cash flows for the years then ended in conformity with accounting principles generally accepted in the United States of America.Statements

~~Going concern~~We ~~matters~~have audited the accompanying balance sheets of Privacy and Value Inc (the ‘Company’) as of July 31, 2023, and the related statements of comprehensive loss, changes in stockholders’ deficit and cash flows for the year ended July 31, 2023, and the related notes (collectively referred to as the “financial statements”). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of July 31, 2023, and the results of its operations and its cash flows for the year ended July 31, 2023, in conformity with accounting principles generally accepted in the United States of America.

~~The accompanying~~Going financial statements have been prepared assuming that the company will continue as a going concern. As discussed in Note 2 to the financial statements, the company has incurred losses, and has an accumulated deficit which raises substantial doubt about its ability to continue as a going concern. Management’s plans concerning these matters are also described in Note 2. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.Concern

~~Basis for~~The ~~opinion~~accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 2, the Company suffered an accumulated deficit of $285,116 and net loss of $63,764. These matters raise substantial doubt about the Company’s ability to continue as a going concern. Management’s plans with regards to these matters are also described in Note 2 to the financial statements. These financial statements do not include any adjustments that might result from the outcome of this uncertainty.

~~These financial~~Basis statements are the responsibility of the company’s management. My responsibility is to express an opinion on the financial statements based on my audit. I am a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to the company in accordance with the US federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB. I conducted my audit in accordance with the standards of the PCAOB. Those standards require that I plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. My audit also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. I believe my audit provides a reasonable basis for ~~my opinion.~~Opinion

~~Critical~~ These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s financial statements based on our audit. ~~matters~~We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (“PCAOB”) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

~~Critical audit~~We ~~matters~~conducted ~~are~~our ~~matters~~audits ~~arising~~in ~~from~~accordance with the ~~current~~standards ~~period~~of ~~audit~~the ofPCAOB. Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the financial statements ~~that~~are ~~were~~free ~~communicated~~of material misstatement, whether due to error or fraud. The Company is not required to ~~be communicated~~have, nor were we engaged to ~~the~~perform, an audit ~~committee~~of ~~and~~its ~~that:~~internal ~~(1)~~control ~~relate~~over tofinancial ~~accounts~~reporting. orAs ~~disclosures~~part ~~that~~of our audits, we are ~~material~~required to ~~the~~obtain an understanding of internal control over financial ~~statements~~reporting ~~and (2)~~but ~~involved~~not myfor ~~especially~~the ~~challenging,~~purpose ~~subjective,~~of orexpressing ~~complex~~an ~~judgments.~~opinion Ion ~~have~~the ~~determined~~effectiveness ~~that~~of ~~there~~the ~~are~~Company’s nointernal ~~critical~~control ~~audit~~over ~~matters to~~financial ~~report~~reporting. Accordingly, we express no such opinion.

~~The company~~Our isaudits ~~not~~included ~~required~~performing procedures to ~~have,~~assess ~~nor~~the ~~was~~risks Iof ~~engaged~~material tomisstatement ~~perform~~of the financial statements, anwhether ~~audit~~due ofto ~~its~~error ~~internal~~or ~~control~~fraud, ~~over~~and ~~financial~~performing ~~reporting~~procedures that respond to those risks. AsSuch ~~part~~procedures ~~of my~~included ~~audit~~examining, Ion ama ~~required~~test tobasis, ~~obtain~~evidence anregarding ~~understanding~~the ofamounts ~~internal~~and ~~control~~disclosures ~~over~~in the financial ~~reporting,~~statements. ~~but~~Our ~~not~~audits ~~for~~also included evaluating the ~~purpose~~accounting ofprinciples ~~expressing an~~used ~~opinion~~and onsignificant ~~the~~estimates ~~effectiveness~~made ofby management, as well as evaluating the ~~company’s~~overall ~~internal~~presentation ~~control~~of ~~over~~the financial ~~reporting~~statements. ~~Accordingly,~~We Ibelieve ~~express~~that noour ~~such~~audits provide a reasonable basis for our opinion.

~~/s/ Jack~~Critical ~~Shama,~~Audit ~~CPA~~Matters

~~Jack Shama~~The critical audit matters communicated below are matters arising from the current period audit of the financial statements that were communicated or required to be communicated to the audit committee and that: (1) relate to accounts or disclosures that are material to the financial statements and (2) involved our especially challenging, ~~CPA~~subjective, or complex judgments. The communication of critical audit matters does not alter in any way our opinion on the financial statements, taken as a whole, and we are not, by communicating the critical audit matters below, providing separate opinions on the critical audit matters or on the accounts or disclosures to which they relate.

~~October 19,~~Impairment ~~2022~~of Software

~~I have~~The ~~served~~Company’s asevaluation ~~the~~of ~~company’s~~Software ~~auditor~~for ~~since~~impairment ~~May~~involves ~~2021~~assumptions. The Software was impaired by 30%.

~~F-1~~We identified the valuation and accounting treatment of this asset to be critical audit matter because determining the fair value and related accounting treatment involves a high degree of auditor judgement and an increased extent of effort to evaluate the Company’s conclusions.

~~PRIVACY AND VALUE INC~~ F-1

~~AUDITED~~How ~~BALANCE~~the ~~SHEET~~ Critical Audit Matter Was Addressed in the Audit

	July 31,			July 31,
	2022			2021
	$			$
ASSETS
Current assets:
Cash		96			7,587
Prepayment & Deposit		10,000			10,000
Total current assets:		10,096			17,587
Fixed assets:
Office Equipment		5,428			5,428
Software		163,000			3,000
Total fixed assets:		168,428			8,428
Total Assets:		178,524			26,015
LIABILITIES & STOCKHOLDER’S EQUITY
LIABILITIES
Current liabilities:
Accounts payable and accrued liabilities		357,575			20,363
Total current liabilities:		357,575			20,363
Total Liabilities:		357,575			20,363
STOCKHOLDER’S EQUITY
Common stock: $0.0001 par value, 500,000,000 authorized, 201,115,000 issued and outstanding as of July 31, 2022, 200,000,000 issued and outstanding as of July 31, 2021, respectively.		20,112			20,000
Additional Paid in Capital		22,188			-
Accumulated deficit		(221,351	)		(14,348	)
Total stockholder’s equity:		(179,051	)		5,652
Total Liabilities and Stockholder’s Equity:		178,524			26,015

Our audit procedures related to the conclusions associated with the valuation and accounting treatment for the software involved the following procedures, among others:

~~(The~~•We ~~accompanying~~Review ~~notes~~the ~~are~~schedule anof ~~integral part~~capitalisation ofcosts ~~these~~and ~~audited~~challenge ~~financial~~management’s ~~statements)~~assumptions.

~~F-2~~•We validate the accuracy of data and inputs in supporting evidence.

~~PRIVACY~~•We ~~AND~~assessed ~~VALUE~~the ~~INC~~ models, variables and assumption used in the computation.

~~AUDITED~~•Perform ~~STATEMENT~~a OFdetailed ~~COMPREHENSIVE~~and ~~LOSS~~ extensive search for potential impairment indicators, including consideration of the results of other audit testing.

	For the year ended
	July 31,			July 31,
	2022			2021
	$			$
Income:
General Revenue		1,328			67
Total Income:		1,328			67
Expenses:
General and Administrative		208,331			14,415
Net Loss:		(207,003	)		(14,348	)
Net loss per share – basic and diluted		-			-
Weighted average shares outstanding – basic and diluted		201,115,000			201,115,000

/s/ Lateef Awojobi

~~(The~~LAO ~~accompanying~~Professionals ~~notes~~(PCAOB: ~~are an integral part of these audited financial statements~~7057)

~~F-3~~Lagos, Nigeria

~~PRIVACY~~We ~~AND~~have ~~VALUE~~served ~~INC~~ as the Company’s auditor since 2024.

~~AUDITED~~June ~~STATEMENT~~25, ~~OF STOCKHOLDER’S EQUITY~~ 2025

~~For the year ended July 31, 2022~~ F-2

	Common Stock				Paid in		Accumulated
	Number		Par Value		Capital		Deficit			Total
			$		$		$			$
Opening Balance as of April 21, 2021 (inception)		-		-		-		-			-
Issuance of common stock		200,000,000		20,000		-		-			20,000
Net Loss		-		-		-		(14,348	)		(14,348	)
Closing Balance - July 31, 2021		200,000,000		20,000		-		(14,348	)		5,652
Opening Balance - July 31, 2021		200,000,000		20,000		-		(14,348	)		5,652
Issuance of common stock		1,115,000		112		22,188		-			22,300
Net Loss		-		-		-		(207,003	)		(207,003	)
Closing Balance - July 31, 2022		201,115,000		20,112		22,188		(221,351	)		(179,051	)

PRIVACY AND VALUE INC.

~~(The~~BALANCE ~~accompanying notes are an integral part of these audited financial statements)~~SHEET

~~F-4~~(Audited)

PRIVACY AND VALUE INC

	July 31, 2023		July 31, 2022
	$		$
ASSETS
Current assets:
Cash		0		96
Prepayment & deposits		10,000		10,000
Total current assets:		10,000		10,096

Fixed assets:
Office Equipment		4,343		5,428
Software		119,471		163,000
Total Fixed assets:		123,814		168,428

Total Assets:		133,814		178,524


LIABILITIES AND STOCKHOLDER’S EQUITY
Current liabilities:
Accounts payable and accrued liabilities		376,630		357,575
Total current liabilities:		376,630		357,575

Total Liabilities:		376,630		357,575

Stockholder’s Equity
Common stock: $0.0001 par value, 500,000,000 authorized, 201,115,000 issued and outstanding as of July 31, 2023 and July 31, 2022, respectively.		20,112		20,112
Additional paid in capital		22,188		22,188
Accumulated deficit		(285,116)		(221,351)
Total Stockholder’s Equity:		(242,816)		(179,051)

Total Liabilities and Stockholder’s Equity:		133,814		178,524

~~AUDITED~~(The ~~STATEMENT~~accompanying OFnotes ~~CASH~~are ~~FLOWS~~ an integral part of these audited financial statements)

	For the year ended
	July 31,
	2022			2021
	$			$
Cash flows from operating activities:
Net loss for the period		(207,003	)		(14,348	)
Change in operating assets and liabilities		-			-
Prepayments & deposits		-			(10,000	)
Accounts payable and accrued liabilities		337,212			20,363
Net cash provided (used) in operating activities:		130,209			(3,985	)
Cash flows from investing activities:
Purchase of fixed assets and software		(160,000	)		(8,428	)
Net cash used in investing activities:		(160,000	)		(8,428	)
Net cash used in investing activities:
Issuance of common stock		112			20,000
Proceeds from paid in capital		22,188			-
Net cash provided from financing activities:		22,300			20,000
Change in cash		(7,491	)		7,587
Cash – beginning of period		7,587			-
Cash – end of period		96			7,587
Supplemental cash flow disclosures		-			-
Cash paid For:
Interest		-			-
Income tax		-			-

F-3

~~(The~~PRIVACY ~~accompanying~~AND ~~notes~~VALUE ~~are an integral part of these audited financial statements)~~INC.

~~F-5~~STATEMENT OF COMPREHENSIVE LOSS

~~PRIVACY AND VALUE INC~~(Audited)

NOTES TO AUDITED FINANCIAL STATEMENTS

	For the year ended July 31,
	2023		2022
	$		$
Income		-		1,328

Expenses:
Impairment		51,201		-
General and administrative		12,563		208,331
Net Loss:		(63,764)		(207,003)

Net loss per share - basic and diluted		(0.00)		(0.00)

Weighted average shares outstanding - basic and diluted		201,115,000		201,115,000

~~July 31,~~(The ~~2022~~accompanying notes are an integral part of these audited financial statements)

~~1. NATURE AND CONTINUANCE OF OPERATIONS~~F-4

PRIVACY AND VALUE INC ~~(the “Company”) was incorporated in the state of Wyoming on April 21, 2021 (“Inception”)~~. The Company is a development stage company that is currently developing employee monitoring software that balances employer concerns regarding employee efficiency and productivity with employee privacy.

~~2. GOING CONCERN~~STATEMENT OF STOCKHOLDER’S EQUITY

~~These financial statements~~For ~~have been prepared on a going concern basis which assumes~~ the ~~Company will be able to realize its assets and discharge its liabilities in the normal course of business. The Company has incurred a net loss for the~~ year- ended July 31, ~~2022,~~2023 of $207,003, resulting in an accumulated deficit of $221,351 as of July 31, 2022. The Company anticipates further losses the development of its business which raises substantial doubt about the Company’s ability to continue as a going concern for a period of no less than twelve months from the date of this report. To continue operations, the Company will need to generate income from operations in the future and~~/or obtaining~~ the necessary financing to meet its obligations and repay its liabilities. Management intends to finance operating costs over the next twelve months with existing cash on hand and proceeds from its public offering. The Company has no written or verbal commitments from stockholders, director or officer to provide the Company with any form of cash advances, loans or other sources of liquidity to meet its working capital needs. The accompanying financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result from the possible inability of the Company to continue as a going concern.2022

3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

	Common Stock
	Number		Par Value		Paid in Capital		Accumulated Deficit		Total
			$		$		$		$
Opening Balance, July 31, 2021		200,000,000		20,000		-		(14,348)		5,652
Issuance of common stock		1,115,000		112		22,188		-		22,300
Net Loss		-		-		-		(207,351)		(207,003)
Closing Balance, July 31, 2022		201,115,000		20,112		22,188		(221,351)		(179,051)

Opening Balance, July 31, 2022		201,115,000		20,112		22,188		(221,351)		(179,051)
Net Loss		-		-		-		(63,764)		(63,764)
Closing Balance, July 31, 2023		201,115,000		20,112		22,188		(285,115)		(242,816)

~~Basis~~ (The accompanying notes are an integral part of ~~Presentation~~these audited financial statements)

These 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 selected July 31 as its yearF-end. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of its financial position and the results of operations have been reflected herein. 5

~~Cash and~~PRIVACY ~~Cash~~AND ~~Equivalents~~VALUE INC.

~~The Company~~STATEMENT ~~considers~~OF ~~all~~CASH highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. The Company maintains cash and cash equivalent balances at one financial institution that is insured by the FDIC. As of July 31, 2022, the Company had $96 in cash.FLOWS

~~Fair Value of Financial Instruments~~(Audited)

The Company follows FASB ASC 820, Fair Value Measurements and Disclosures, for all financial instruments and non-financial instruments accounted for at fair value on a recurring basis. This accounting standard establishes a single definition of fair value and a framework for measuring fair value, sets out a fair value hierarchy to be used to classify the source of information used in fair value measurement and expands disclosures about fair value measurements required under other accounting pronouncements. It does not change existing guidance as to whether or not an instrument is carried at fair value. The Company defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.

	For the year ended
	July 31,
	2023		2022
	$		$
Cash flows from operating activities:
Net loss for the period		(63,764)		(207,003)
Adjustments to Reconcile Net Loss to Net Cash Provided by Operations:
Software impairment		51,201		-
Accumulated depreciation		1,086		-
Change in operating assets and liabilities:
Accounts payable and accrued liabilities		19,055		-
Notes payable		-		337,212
Net cash provided by operating activities:		7,578		130,209

Cash flows from investing activities:
Purchase of fixed assets and software		(7,673)		(160,000)
Net cash used in investing activities:		(7,673)		(160,000)

Cash flows from financing activities:
Proceeds from issuance of common stock		-		112
Proceeds from paid in capital		-		22,188
Net cash provided by financing activities:		-		22,300

Change in cash		(95)		(7,491)

Cash - beginning of period		96		7,587

Cash - end of period		-		96

Supplemental cash flow disclosures

Cash paid for:
Interest		-		-
Income tax		-		-

~~AS topic 820 “Fair Value Measurements and Disclosures” establishes a three-tier fair value hierarchy, which prioritizes the inputs in measuring fair value.~~ (The ~~hierarchy~~accompanying ~~prioritizes~~notes ~~the~~are ~~inputs~~an ~~into~~integral ~~three~~part ~~levels~~of ~~based~~these onaudited ~~the~~financial ~~extent to which inputs used in measuring fair value are observable in the market.~~statements)

F-6

~~These tiers~~PRIVACY ~~include:~~AND VALUE INC.

Level 1:	Defined as observable inputs such as quoted prices in active markets;
Level 2:	Defined as inputs other than quoted prices in active markets that are either directly or indirectly observable;
Level 3:	Defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions.

NOTES TO THE AUDITED FINANCIAL STATEMENTS

~~The Company~~For ~~has~~the ~~adopted~~years ~~FASB~~ending ~~ASC~~July ~~825~~31, ~~Financial Instruments~~2023, ~~which allows companies to choose to measure eligible financial instruments~~ and ~~certain~~ ~~other items at fair value that are not required to be measured at fair value. The Company has not elected the fair value option for any eligible financial instruments.~~2022

~~Comprehensive Loss~~1. NATURE AND CONTINUANCE OF OPERATIONS

~~The Company~~PRIVACY ~~adopted~~AND ~~FASB~~VALUE ~~ASC~~INC ~~220,~~(the “~~Reporting Comprehensive Income~~Company”,) ~~which~~was ~~establishes~~incorporated ~~standards~~in ~~for~~ the ~~reporting~~state ~~and display~~ of ~~comprehensive~~Wyoming ~~income~~on ~~and~~April ~~its~~21, ~~components~~2021 ~~in the financial statements~~(“Inception”). ~~Comprehensive~~The ~~income~~Company ~~consists~~is ofa ~~net~~development ~~income~~stage ~~and~~company ~~other gains and losses affecting stockholders’ equity~~ that ~~are~~is ~~excluded~~currently ~~from~~developing ~~net~~employee ~~income,~~monitoring ~~such~~software asthat ~~unrealized~~balances ~~gains~~employer ~~and~~concerns ~~losses~~regarding onemployee ~~investments~~efficiency ~~available for sale, foreign currency translation gains~~ and ~~losses~~productivity ~~and~~with ~~minimum~~employee ~~pension liability~~privacy. ~~Since Inception, the Company’s other comprehensive income represents foreign currency translation adjustments.~~

~~Revenue Recognition~~2. GOING CONCERN

~~The Company~~These ~~recognizes~~financial ~~revenue~~statements inhave ~~accordance~~been ~~with~~prepared ~~Accounting~~on ~~Standards~~a ~~Codification~~going ~~No.~~concern ~~606,~~basis ~~“Revenue~~which ~~Recognition”~~assumes ~~(“ASC-606”), ASC-606~~the ~~requires~~Company ~~that~~will ~~five~~be ~~basic~~able ~~criteria~~to ~~must~~realize beits ~~met~~assets ~~before~~and ~~revenue~~discharge ~~can~~its beliabilities ~~recognized:~~in ~~(1)~~the ~~persuasive~~normal ~~evidence~~course of anbusiness. ~~arrangement~~The ~~exists and~~Company ~~both~~has ~~parties~~incurred ~~will~~a ~~perform~~net ~~their~~loss ~~respective~~for ~~obligations;~~the ~~(2)~~year-ended ~~can~~July ~~identify~~31, ~~each~~2023, ~~party’s~~of ~~rights~~$63,764, ~~regarding~~resulting ~~goods~~in oran ~~services~~accumulated ~~being transferred;~~deficit ~~(3)~~of ~~the~~$285,116 ~~selling~~as ~~price~~of isJuly ~~fixed~~31, ~~and~~2023. ~~determinable;~~The ~~(4)~~Company ~~the~~anticipates ~~contract~~further ~~has~~losses ~~commercial~~the ~~substance;~~development ~~and~~of ~~(5)~~its ~~collectability~~business iswhich ~~reasonably assured.~~raises ~~Determination~~substantial ofdoubt ~~criteria~~about ~~(3)~~the ~~and~~Company’s ~~(5)~~ability ~~are~~to ~~based~~continue onas ~~management’s~~a ~~judgments~~going ~~regarding~~concern ~~the~~for ~~fixed~~a ~~nature~~period of no less than twelve months from the ~~selling~~date ~~prices~~ of ~~the~~this ~~products~~report. ~~delivered~~To ~~and~~continue operations, the ~~collectability~~Company ofwill ~~those~~need ~~amounts.~~to ~~Provisions~~generate ~~for~~income ~~discounts~~from operations in the future and/or ~~rebates~~obtaining the necessary financing to ~~customers,~~meet ~~estimated~~its ~~returns~~ obligations and ~~allowances,~~repay ~~and~~its ~~other~~liabilities. ~~adjustments~~Management ~~are~~intends ~~provided~~to ~~for~~finance inoperating costs over the ~~same~~next ~~period~~twelve ~~the~~months ~~related~~with ~~sales~~existing ~~are~~cash ~~recorded~~on hand and proceeds from its public offering. The Company ~~will~~has ~~defer~~no ~~any revenue~~written ~~for~~or ~~which~~verbal commitments from stockholders, director or officer to provide the ~~product~~Company ~~has~~with ~~not~~any ~~been~~form ~~delivered~~of cash advances, loans or isother ~~subject~~sources of liquidity to ~~refund~~meet ~~until~~its ~~such~~working ~~time~~capital ~~that~~needs. The accompanying financial statements do not include any adjustments to reflect the ~~Company~~possible future effects on the recoverability and classification of assets or the ~~customer~~amounts ~~jointly determine~~and classifications of liabilities that may result from the ~~product~~possible ~~has~~inability ~~been~~of ~~delivered~~the orCompany noto ~~refund~~continue ~~will~~as bea ~~required~~going concern.

Because the Company assumes that the reported amounts of assets and liabilities will be recovered and settled, respectively, a difference between the tax basis of an asset or a liability and its reported amount in the balance sheet will result in a taxable or a deductible amount in some future years when the related liabilities are settled or the reported amounts of the assets are recovered, which gives rise to a deferred tax asset3. ~~The~~SUMMARY ~~Company~~OF ~~must~~SIGNIFICANT ~~then~~ACCOUNTING assess the likelihood that the deferred tax assets will be recovered from future taxable income and to the extent the Company believes that recovery is not likely, the Company must establish a valuation allowance.POLICIES

~~The Company~~Basis has adopted FASB guidance on accounting for uncertainty in income taxes which provides a consolidated financial statement recognition threshold and measurement attribute for a tax position taken or expected to be taken in a tax return. Under this guidance, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the consolidated financial statements from such a position should be measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. The guidance also extends to de-recognition of income tax assets and liabilities, classification of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions, and income tax disclosures.Presentation

FThese 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 selected July 31 as its year-7end. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of its financial position and the results of operations have been reflected herein.

~~Basic~~ Cash and ~~Diluted~~Cash ~~Loss per Share~~Equivalents

The Company ~~computes~~considers ~~income~~all ~~(loss)~~highly ~~per~~liquid ~~share~~investments ~~in accordance~~ with ~~FASB~~an ~~ASC~~original ~~260~~maturity ~~“Earnings~~of ~~per~~three ~~Share”.~~months ~~Basic~~or ~~loss~~less ~~per~~when ~~share~~purchased ~~is computed by dividing net income (loss) available~~ to ~~common~~be ~~shareholders~~cash ~~by the weighted average number of outstanding common shares during the period~~equivalents. ~~Diluted~~The ~~income~~Company ~~(loss)~~maintains ~~per~~cash ~~share~~and ~~gives~~cash ~~effect~~equivalent tobalances ~~all~~at ~~dilutive~~one ~~potential~~financial ~~common~~institution ~~shares~~that ~~outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect~~ is ~~anti-dilutive.~~insured ~~For~~by the ~~period~~FDIC. ~~from~~As ~~August~~of ~~1, 2021 through~~ July 31, ~~2022~~2023, ~~there~~the ~~were~~Company nohad ~~potentially~~$0 ~~dilutive~~in ~~debt or equity instruments issued or outstanding~~cash.

~~Use of Estimates and Assumptions~~Prepayment

~~The preparation~~Prepayment ~~of consolidated~~was ~~financial~~recorded ~~statements~~at ~~in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect~~ the ~~reported~~original ~~amounts~~deposited ofamount, ~~assets~~net ~~and liabilities and disclosure~~ of ~~contingent~~allowances ~~assets~~for ~~and liabilities~~uncollectible atamounts. ~~the~~We ~~date~~did ofnot ~~the consolidated~~estimate ~~financial~~losses ~~statements~~on ~~and~~ the ~~reported~~deposited ~~amounts of revenues and expenses during the period~~amount. ~~Actual results could differ from those estimates.~~

~~Due to~~Credit ~~the~~Risk ~~limited~~and ~~level of operations, the Company has not had to make material assumptions or estimates other than the assumption that the Company is a going concern.~~Concentrations

~~Recently Adopted~~Financial instruments that potentially subject us to a concentration of credit risk consist primarily of cash and ~~Recently~~cash ~~Enacted~~equivalents ~~Accounting~~and ~~Pronouncements~~the prepayment. As of July 31, 2023, and 2022, the total credit exposure is $10,000 and $10,096 respectively.

~~The Company~~Fair ~~adopts~~Value ~~new pronouncements relating to accounting principles generally accepted in the United States~~ of ~~America~~Financial ~~applicable to the Company as they are issued, which may be in advance of their effective date.~~Instruments

~~Management does~~The ~~not~~Company ~~believe~~follows ~~that~~FASB ~~any~~ASC ~~recently~~820, ~~issued~~Fair Value Measurements and Disclosures, ~~but~~for ~~not~~all ~~yet~~financial ~~effective~~instruments and non-financial instruments accounted for at fair value on a recurring basis. This accounting ~~standards,~~standard ifestablishes ~~currently~~a ~~adopted~~single definition of fair value and a framework for measuring fair value, ~~would~~sets ~~have~~out a ~~material~~fair ~~effect on~~value hierarchy to be used to classify the ~~accompanying~~source ~~financial~~of ~~statements~~information used in fair value measurement and expands disclosures about fair value measurements required under other accounting pronouncements. It does not change existing guidance as to whether or not an

~~In March 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2016~~F-09, Compensation – Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting. This guidance changes how companies account for certain aspects of share-based payments to employees. Among other things, under the new guidance, companies will no longer record excess tax benefits and certain tax deficiencies in additional paid-in-capital (“APIC”), but will instead record such items as income tax expense or benefit in the income statement, and APIC pools will be eliminated. Companies will apply this guidance prospectively. Another component of the new guidance allows companies to make an accounting policy election for the impact of forfeitures on the recognition of expense for share-based payment awards, whereby forfeitures can be estimated, as required today, or recognized when they occur. If elected, the change to recognize forfeitures when they occur needs to be adopted using a modified retrospective approach. The amendment is effective for public entities for fiscal years beginning after December 15, 2016. Early adoption is permitted. The Company is currently evaluating the impact of this guidance, if any, on its financial statements and related disclosures.7

~~In February~~instrument ~~2016,~~is ~~the~~carried ~~FASB~~at ~~issued~~fair ~~ASU 2016-02, Leases (Topic 842), which issued new guidance related to leases that outlines a comprehensive lease accounting model and supersedes the current lease guidance~~value. The ~~new~~Company ~~guidance~~defines ~~requires~~fair ~~lessees~~value toas ~~recognize lease liabilities and corresponding right-of-use assets for all leases with lease terms of greater than 12 months. It also changes~~ the ~~definition~~price ofthat awould ~~lease and expands the disclosure requirements of lease arrangements. The new guidance must~~ be ~~adopted~~received ~~using~~from ~~the~~selling ~~modified~~an ~~retrospective~~asset ~~approach and~~or ~~will~~paid beto ~~effective~~transfer ~~for~~a ~~the~~liability ~~public~~in ~~entities~~an ~~for~~orderly ~~fiscal~~transaction ~~years~~between ~~beginning~~market ~~after~~participants ~~December~~at ~~15, 2018. Early adoption is permitted. The Company is currently evaluating~~ the ~~impact~~measurement ~~of this guidance, if any, on its financial statements and related disclosures~~date.

~~In July~~AS ~~2015,~~topic ~~the~~820 ~~FASB~~“Fair ~~issued~~Value ~~ASU~~Measurements ~~No.~~and ~~2015-11,~~Disclosures” ~~Inventory~~establishes ~~(Topic~~a ~~330):~~three-tier ~~Simplifying~~fair ~~the Measurement of Inventory. The guidance requires an entity to measure inventory at the lower of cost or net realizable~~ value hierarchy, which isprioritizes the ~~estimated~~inputs ~~selling prices~~ in ~~the~~measuring ~~ordinary~~fair ~~course of~~value. ~~business,~~The ~~less~~hierarchy ~~reasonably~~prioritizes ~~predictable~~the ~~costs~~inputs ofinto ~~completion,~~three ~~disposal,~~levels ~~and~~based ~~transportation,~~on ~~rather than~~ the ~~lower~~extent ofto ~~cost~~which orinputs ~~market~~used in ~~the~~ ~~previous~~measuring ~~guidance.~~fair ~~This~~value ~~amendment~~are ~~applies~~observable ~~to inventory that is measured using first-~~in, ~~first-out (FIFO). This amendment is effective for public entities for fiscal years beginning after December 15, 2016, including interim periods within those years. A reporting entity should apply~~ the ~~amendments prospectively with earlier application permitted as of the beginning of an interim or annual reporting period~~market. ~~The Company is currently evaluating the impact of this guidance, if any, on its financial statements and related disclosures.~~

~~F-8~~These tiers include:

~~In May~~Level ~~2014,~~1:Defined ~~the~~as ~~FASB~~observable ~~issued~~inputs ~~ASU~~such ~~No.~~as ~~2014-09,~~quoted ~~Revenue~~prices from Contracts with Customers (“ASU 2014-09”), which requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. ASU 2014-09 will replace most existing revenue recognition guidance in ~~U.S.~~active ~~generally accepted accounting principles when it becomes effective. In July 2015, the FASB deferred the effective date of the standard by an additional year~~markets; however, it provided companies the option to adopt one year earlier, commensurate with the original effective date. The amendment is effective for public entities for fiscal years beginning after December 15, 2016. The Company is currently evaluating this standard and has not yet selected a transition method or the effective date on which it plans to adopt the standard, nor has it determined the effect of the standard on its financial statements and related disclosures.

4.Level 2:Defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; ~~CAPITAL STOCK~~

~~The total~~Level ~~number~~3:Defined ofas ~~common~~unobservable ~~shares~~inputs ~~authorized~~in ~~that~~which ~~may~~little beor ~~issued~~no bymarket ~~the~~data ~~Company is 500~~exists,~~000,000 shares~~ ~~with~~therefore arequiring ~~par~~an ~~value~~entity ofto $0develop its own assumptions.~~0001~~ ~~per share.~~

~~During the~~The ~~period~~Company ~~ended~~has ~~July~~adopted 31FASB ASC 825, ~~2022~~Financial Instruments, ~~the~~which allows companies to choose to measure eligible financial instruments and certain other items at fair value that are not required to be measured at fair value. The Company ~~issued 1,115,000 shares~~has ofnot ~~common~~elected ~~stock~~the fair value option for ~~total~~any ~~proceeds~~eligible offinancial ~~$22,300~~instruments.

~~On July~~Comprehensive ~~31, 2022, there were no issued and outstanding stock options or warrants.~~Loss

5The Company adopted FASB ASC 220, “Reporting Comprehensive Income”, which establishes standards for the reporting and display of comprehensive income and its components in the financial statements. ~~INCOME TAXES~~ Comprehensive income consists of net income and other gains and losses affecting stockholders’ equity that are excluded from net income, such as unrealized gains and losses on investments available for sale, foreign currency translation gains and losses and minimum pension liability. Since Inception, the Company’s other comprehensive income represents foreign currency translation adjustments.

~~The Company~~Revenue adopted the provisions of uncertain tax positions as addressed in ASC 740-10-65-1. As a result of the implementation of ASC 740-10-65-1, the Company recognized no increase in the liability for unrecognized tax benefits. As of July 31, 2022, the Company had net operating loss carry forwards of approximately $550 that may be available to reduce future years’ taxable income in varying amounts through 2041. For the period ended July 31, 2022, the Company has no income tax recorded in the statement of comprehensive income, as the Company has yet to earn taxable income. Future tax benefits which may arise as a result of these losses have not been recognized in these financial statements, as their realization is determined not likely to occur and accordingly the Company has recorded a valuation allowance for the deferred tax asset relating to these tax loss carry-forwards.Recognition

The ~~ultimate~~ ~~realization~~Company recognizes revenue in accordance with Accounting Standards Codification No. 606, “Revenue Recognition” (“ASC-606”), ASC-606 requires that five basic criteria must be met before revenue can be recognized: (1) persuasive evidence of ~~deferred~~an ~~income~~arrangement ~~tax~~exists ~~assets~~and isboth ~~dependent~~parties ~~upon~~will perform their respective obligations; (2) can identify each party’s rights regarding goods or services being transferred; (3) the ~~generation~~selling ofprice ~~future~~is ~~taxable~~fixed ~~income~~and ~~during~~determinable; (4) the ~~periods~~contract inhas ~~which those~~commercial ~~temporary~~substance; ~~differences~~and ~~become~~(5) ~~deductible~~collectability is reasonably assured. ~~Management~~ ~~considers~~Determination of criteria (3) and (5) are based on management’s judgments regarding the ~~scheduled~~fixed ~~reversal~~nature of ~~deferred~~the ~~income~~selling ~~tax~~prices ~~liabilities~~of the products delivered and the collectability of those amounts. Provisions for discounts and rebates to customers, ~~projected future~~estimated ~~taxable~~returns ~~income~~and allowances, and ~~tax~~other ~~planning~~adjustments ~~strategies~~are provided for in ~~making~~the ~~this~~same ~~assessment. Based~~period onthe ~~consideration~~related ofsales ~~these~~are ~~items,~~recorded. ~~management has~~The ~~determined~~Company ~~that~~will ~~enough~~defer ~~uncertainty~~any ~~exists~~revenue ~~relative~~for towhich the ~~realization~~product ofhas ~~the~~not ~~deferred~~been ~~income~~delivered ~~tax~~or ~~asset~~is ~~balances~~subject to ~~warrant~~refund ~~the~~until ~~application of~~such atime ~~full~~that ~~valuation~~the ~~allowance~~Company asand ofthe ~~July~~customer ~~31,~~jointly ~~2022. All~~determine ~~tax~~that ~~years~~the ~~since~~product ~~Inception~~has ~~remains~~been ~~open~~delivered ~~for~~or ~~examination~~no byrefund ~~taxing~~will ~~authorities~~be required.

6Because the Company assumes that the reported amounts of assets and liabilities will be recovered and settled, respectively, a difference between the tax basis of an asset or a liability and its reported amount in the balance sheet will result in a taxable or a deductible amount in some future years when the related liabilities are settled or the reported amounts of the assets are recovered, which gives rise to a deferred tax asset. ~~SUBSEQUENT EVENTS~~ The Company must then assess the likelihood that the deferred tax assets will be recovered from future taxable income and to the extent the Company believes that recovery is not likely, the Company must establish a valuation allowance.

~~There are~~The noCompany ~~subsequent~~has ~~events~~adopted FASB guidance on accounting for uncertainty in income taxes which provides a consolidated financial statement recognition threshold and measurement attribute for a tax position taken or expected to be taken in a tax return. Under this guidance, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the consolidated financial statements from such a position should be measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. The guidance also extends to de-recognition of income tax assets and liabilities, classification of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions, and income tax disclosures.

F-98

~~Item 9.~~Basic ~~Changes In~~ and ~~Disagreements~~Diluted ~~with~~Loss ~~Accountants~~per ~~on Accounting and Financial Disclosure.~~Share

~~None~~ The Company computes income (loss) per share in accordance with FASB ASC 260 “Earnings per Share”. Basic loss per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. For the period from August 1, 2022 through July 31, 2023 there were no potentially dilutive debt or equity instruments issued or outstanding.

~~Item 9A.~~Use ~~Controls~~of Estimates and ~~Procedures.~~Assumptions

~~As supervised~~The bypreparation ~~our board~~ of ~~directors~~financial ~~and~~statements ~~our~~in ~~principal~~conformity ~~executive~~with ~~and~~generally ~~principal~~accepted ~~financial~~accounting ~~officer,~~principles requires management ~~has~~to ~~established~~make aestimates ~~system of disclosure, controls~~ and ~~procedures~~assumptions ~~and~~that ~~has~~affect ~~evaluated~~ the ~~effectiveness~~reported amounts of ~~that~~assets ~~system.~~and ~~The~~liabilities ~~system~~ and ~~its~~disclosure ~~evaluation~~of ~~are~~contingent ~~reported on~~assets inand ~~the~~liabilities ~~below~~at ~~Management’s~~the ~~Annual~~date ~~Report~~of onthe ~~Internal~~consolidated ~~Control over Financial Reporting. Our principal executive and~~ financial ~~officer~~ ~~has~~statements ~~concluded that our disclosure, controls~~ and ~~procedures~~the ~~(as~~reported ~~defined~~amounts ~~in Securities Exchange Act~~ of ~~1934~~revenues ~~(“Exchange~~and ~~Act”) Rule~~expenses ~~13a-15(e))~~during ~~as of July 31, 2022, were not effective, based on~~ the ~~evaluation~~period. ofActual ~~these~~results ~~controls~~could ~~and~~differ ~~procedures~~from ~~required~~those byestimates. ~~paragraph (b)~~Significant ofestimates ~~Rule 13a-15.~~include:

~~Management’s Annual~~Continuation ~~Report~~as ona ~~Internal~~going ~~Control~~concern; ~~over~~management ~~Financial~~assumes ~~Reporting~~that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets and liquidation of all liabilities in the normal course of business.

~~Management is~~Impairment ~~responsible for establishing and maintaining adequate internal control over financial reporting, as such term is defined in Rule 13a-15(f)~~ of ~~the~~Software Exchange Act. Internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with U.S. generally accepted accounting principles.development

~~Management assessed~~Assumption ~~the~~in ~~effectiveness of internal control over financial reporting as of July 31, 2022. We carried out this assessment using~~ the ~~criteria~~ oflife ~~the~~span ~~Committee~~ of ~~Sponsoring Organizations of~~ the ~~Treadway Commission (COSO) in Internal Control —Integrated Framework.~~assets

~~Management’s Report~~These onsignificant ~~Internal~~accounting ~~Control~~estimates ~~over~~or ~~Financial~~assumptions ~~Reporting~~bear the risk of change due to the fact that there are uncertainties attached to these estimates or assumptions that are difficult to measure of value.

Management is ~~responsible~~regularly ~~for~~reviews ~~establishing~~the ~~and~~key ~~maintaining~~factors ~~adequate~~and ~~internal~~assumptions ~~control over our financial reporting. In order~~ to ~~evaluate~~develop the ~~effectiveness of~~estimates ~~internal~~utilizing ~~control~~currently ~~over~~available ~~financial reporting~~information, aschanges ~~required~~in byfacts ~~Section~~and ~~404~~circumstances, ofhistorical ~~the Sarbanes-Oxley Act~~experience, ~~management~~and ~~has~~reasonable ~~conducted~~assumptions. anAfter ~~assessment, including~~such ~~testing~~valuation, ~~using~~if ~~the~~deemed ~~criteria in the Internal Control - Integrated Framework~~appropriate, ~~issued~~those byestimates ~~the~~are ~~Committee~~adjusted ~~of Sponsoring Organizations of the Treadway Commission (“COSO”)~~accordingly.

~~Our system~~Fixed of internal control over financial reporting is designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements.Assets

~~Based on~~Fixed ~~our~~assets ~~evaluation~~are recorded at cost, ~~our~~less ~~Chief~~accumulated ~~Executive~~depreciation ~~Officer~~and amortization. Expenditures for major additions and ~~Chief~~improvements ~~Financial~~are ~~Officer~~capitalized ~~concluded~~and ~~that~~minor ~~our~~replacements, ~~internal~~maintenance, ~~controls~~and ~~over~~repairs ~~financial~~are ~~reporting were~~charged ~~not~~to ~~effective~~expense as ofincurred. ~~July~~When 31fixed assets are retired or otherwise disposed of, ~~2022~~the cost and ~~were~~accumulated ~~subject~~depreciation toare ~~material~~removed ~~weaknesses~~from the accounts and any resulting gain or loss is included in the results of operations for the respective period.

~~A material~~Fixed ~~weakness~~assets isare arecorded ~~deficiency,~~at orcost aand ~~combination~~are ofdepreciated ~~deficiencies, in internal control~~ over ~~financial~~the ~~reporting,~~estimated ~~such~~useful ~~that~~lives ~~there is a reasonable possibility that a material misstatement~~ of the ~~company’s~~related ~~annual~~assets orusing ~~interim~~the ~~financial~~straight-line ~~statements will not be prevented or detected on a timely basis~~method. WeThe ~~have~~estimated ~~identified~~useful ~~the~~lives ~~following~~of ~~material~~fixed ~~weaknesses~~assets infor ~~our~~purposes ~~internal~~of ~~control~~computing ~~over~~depreciation ~~financial~~are ~~reporting using~~as ~~the criteria established in the COSO~~follows:

1.Equipment: ~~Failing~~5 ~~to have an audit committee or other independent committee that is independent of management to assess internal control over financial reporting; and~~years

2.Computer ~~Failing~~Software ~~to have a director that qualifies as an audit committee financial expert as defined in Item 407(d)(5)(ii) of Regulation S-K.~~Development

~~Because of~~Software ~~its~~development ~~inherent~~costs ~~limitations~~relate primarily to software coding, ~~internal~~systems ~~control~~interfaces ~~over~~and ~~financial~~working ~~reporting~~model ~~may~~are ~~not~~accounted ~~prevent~~for orin ~~detect~~the ~~misstatements~~amount capitalized. InSuch ~~addition,~~capitalized ~~projections of~~costs ~~any~~include ~~evaluation~~external ofdirect ~~effectiveness~~costs toutilized ~~future~~in ~~periods~~developing or obtaining the applications and are ~~subject~~directly toassociated with the ~~risk~~development ~~that~~of ~~controls~~the ~~may~~applications. ~~become~~We ~~inadequate~~capitalize ~~because~~such ofcosts ~~changes~~during ~~in conditions~~the ~~and~~application ~~that~~development stage, which begins when the ~~degree~~preliminary ofproject ~~compliance~~stage ~~with~~is complete and ceases at the ~~policies~~point orin ~~procedures~~which ~~may~~the ~~deteriorate~~project is substantially complete and is ready for its intended purpose.

9Recently Adopted and Recently Enacted Accounting Pronouncements

~~This annual~~The ~~report~~Company ~~does~~adopts ~~not~~new ~~include~~pronouncements anrelating ~~attestation report of our registered public accounting firm regarding internal control over financial reporting. Management’s report was not subject~~ to ~~attestation by our registered public~~ accounting ~~firm,~~principles ~~pursuant~~generally toaccepted ~~rules~~in of the ~~Securities~~ ~~and~~United ~~Exchange~~States ~~Commission~~of ~~that~~America ~~permit~~applicable us to ~~provide~~the ~~only~~Company ~~management’s~~as ~~report~~they inare ~~this~~issued, ~~annual~~which ~~report.~~may ~~Management~~be ~~concluded~~ in ~~this~~advance ~~assessment that as~~ of ~~July~~their ~~31, 2022, our internal control over financial reporting is not~~ effective date.

~~There have~~Management ~~been~~does nonot ~~significant~~believe ~~changes~~that inany ~~our~~recently ~~internal~~issued, ~~control~~but ~~over~~not ~~financial~~yet ~~reporting~~effective ~~(as~~accounting ~~defined~~standards, inif ~~Rules~~currently ~~13a-15(f)~~adopted, ~~and~~would ~~15d15(f)~~have ~~under~~a ~~the Exchange~~material ~~Act)~~effect ~~during~~on the ~~fourth~~accompanying ~~quarter of our 2022 fiscal year that have materially affected, or are reasonably likely to materially affect, our internal control over~~ financial ~~reporting~~statements.

~~Item 9B. Other Information.~~F-9

~~None~~ In March 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2016-09, Compensation – Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting. This guidance changes how companies account for certain aspects of share-based payments to employees. Among other things, under the new guidance, companies will no longer record excess tax benefits and certain tax deficiencies in additional paid-in-capital (“APIC”), but will instead record such items as income tax expense or benefit in the income statement, and APIC pools will be eliminated. Companies will apply this guidance prospectively. Another component of the new guidance allows companies to make an accounting policy election for the impact of forfeitures on the recognition of expense for share-based payment awards, whereby forfeitures can be estimated, as required today, or recognized when they occur. If elected, the change to recognize forfeitures when they occur needs to be adopted using a modified retrospective approach. The amendment is effective for public entities for fiscal years beginning after December 15, 2016. Early adoption is permitted. The Company is currently evaluating the impact of this guidance, if any, on its financial statements and related disclosures.

10In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842), which issued new guidance related to leases that outlines a comprehensive lease accounting model and supersedes the current lease guidance. The new guidance requires lessees to recognize lease liabilities and corresponding right-of-use assets for all leases with lease terms of greater than 12 months. It also changes the definition of a lease and expands the disclosure requirements of lease arrangements. The new guidance must be adopted using the modified retrospective approach and will be effective for the public entities for fiscal years beginning after December 15, 2018. Early adoption is permitted. The Company is currently evaluating the impact of this guidance, if any, on its financial statements and related disclosures.

~~PART III~~In July 2015, the FASB issued ASU No. 2015-11, Inventory (Topic 330): Simplifying the Measurement of Inventory. The guidance requires an entity to measure inventory at the lower of cost or net realizable value, which is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation, rather than the lower of cost or market in the previous guidance. This amendment applies to inventory that is measured using first-in, first-out (FIFO). This amendment is effective for public entities for fiscal years beginning after December 15, 2016, including interim periods within those years. A reporting entity should apply the amendments prospectively with earlier application permitted as of the beginning of an interim or annual reporting period. The Company is currently evaluating the impact of this guidance, if any, on its financial statements and related disclosures.

~~Item 10~~In May 2014, the FASB issued ASU No. ~~Directors~~2014-09, ~~Executive~~Revenue ~~Officers~~from Contracts with Customers (“ASU 2014-09”), which requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. ASU 2014-09 will replace most existing revenue recognition guidance in U.S. generally accepted accounting principles when it becomes effective. In July 2015, the FASB deferred the effective date of the standard by an additional year; however, it provided companies the option to adopt one year earlier, commensurate with the original effective date. The amendment is effective for public entities for fiscal years beginning after December 15, 2016. The Company is currently evaluating this standard and ~~Corporate~~has ~~Governance~~not yet selected a transition method or the effective date on which it plans to adopt the standard, nor has it determined the effect of the standard on its financial statements and related disclosures.

~~Our executive~~4. ~~officers~~CAPITAL ~~and directors, their ages, and their positions as of the date of this report are as follows:~~STOCK

Name of Executive Officer and/or Director		Age		Position
Daniel Okelo		37		President, C.E.O., C.F.O., Secretary and director

The total number of common shares authorized that may be issued by the Company is 500,000,000 shares with a par value of $0.0001 per share.

~~BIOGRAPHICAL INFORMATION~~On July 31, 2023, there were no issued and outstanding stock options or warrants.

~~Set forth~~5. ~~below~~INCOME ~~is a brief description of the background and business experience of our executive officers and directors for the past five years.~~TAXES

~~Daniel Okelo acts~~The asCompany ~~our~~adopted ~~President,~~the ~~C.E.O.,~~provisions ~~C.F.O.,~~of ~~and~~uncertain atax ~~director,~~positions ~~and~~as ~~holds~~addressed ~~these~~in ~~same~~ASC ~~positions~~740-10-65-1. ~~with~~As ~~our~~a ~~parent~~result ~~company,~~of ~~Limitless Projects~~the ~~Inc.,~~implementation asof ~~well~~ASC as740-10-65-1, ~~with~~the ~~WarpSpeed~~Company ~~Taxi~~recognized ~~Inc.,~~no ~~which~~increase isin ~~another~~the ~~subsidiary~~liability offor ~~Limitless~~unrecognized ~~Projects~~tax ~~Inc~~benefits. ~~Since~~As ~~April~~of ~~2019~~July 31, he2023, ~~has~~the ~~also acted~~Company ashad ~~relief~~net ~~manager~~operating ~~for~~loss ~~Ashnil~~carry ~~Lodges~~forwards ~~and~~of ~~Camps.~~approximately ~~From~~$63,764 ~~September~~that ~~2018~~may tobe ~~April~~available ~~2019,~~to ~~Mr.~~reduce ~~Okelo~~future ~~acted~~years’ astaxable aincome ~~manager~~in ~~for~~varying ~~the~~amounts ~~Crown~~through ~~Plaza Hotel~~2041. ~~and,~~For ~~from~~the ~~December~~period ~~2015~~ended toJuly ~~September~~31, ~~2018~~2023, hethe ~~acted~~Company ashas ~~the~~no ~~rooms~~income ~~division~~tax ~~manager~~recorded ~~for~~in the ~~Nairobi~~statement ~~Safari~~of ~~Club.~~comprehensive ~~All~~income, ofas ~~these~~the ~~companies are~~Company ~~located~~has inyet ~~Nairobi,~~to ~~Kenya.~~earn Mrtaxable income. ~~Okelo~~Future istax inbenefits ~~the~~which ~~course~~may ofarise ~~completing~~as ~~his~~a ~~Master~~result of ~~Science~~these ~~degree~~losses inhave ~~Hospitality~~not ~~and~~been ~~Tourism~~recognized ~~Management from~~in ~~Kenyatta~~these ~~University~~financial instatements, ~~Nairobi.~~as Hetheir ~~earned~~realization ~~his~~is ~~Bachelor~~determined ofnot ~~Science~~likely ~~degree~~to inoccur ~~Hospitality~~ and ~~Tourism~~accordingly ~~Management from~~ the ~~same~~Company ~~institution in~~has ~~2014.~~recorded ~~Mr.~~a ~~Okelo~~valuation ~~also~~allowance ~~holds~~for athe ~~diploma~~deferred intax ~~hotel~~asset ~~management~~relating ~~from~~to ~~Kenya~~these ~~Utalii~~tax ~~College~~loss ~~in Nairobi~~carry-forwards.

~~Term of Office~~F-10

~~Our directors~~The ~~are~~ultimate ~~appointed~~realization ~~for~~of adeferred ~~one-year~~income ~~term~~tax toassets ~~hold~~is ~~office~~dependent ~~until~~upon the ~~next~~generation ~~annual~~of ~~meeting~~future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of ~~our~~deferred ~~shareholders~~income ortax ~~until~~liabilities, ~~removed~~projected ~~from~~future ~~office in~~taxable ~~accordance~~income, ~~with~~and ~~our~~tax ~~bylaws~~planning strategies in making this assessment. ~~Our~~Based ~~officers~~on ~~are~~consideration ~~appointed~~of bythese ~~our~~items, ~~board~~management has determined that enough uncertainty exists relative to the realization of ~~directors~~the ~~and~~deferred ~~hold~~income ~~office~~tax ~~until~~asset ~~removed~~balances byto warrant the ~~board~~application of a full valuation allowance as of July 31, 2023. All tax years since Inception remains open for examination by taxing authorities.

~~Section 16(A)~~6. ~~Beneficial~~ACCOUNT ~~Ownership~~PAYABLE ~~Reporting~~AND ~~Compliance~~ACCRUED LIABILITIES

~~Section 16(a)~~The ofcompany ~~the~~financed ~~Exchange~~its ~~Act~~operation ~~requires~~mainly ~~the~~by ~~Company’s~~credit; ~~executive~~A ~~officers~~non-affiliate ~~and~~company ~~directors,~~has ~~and persons who beneficially own~~ more than ~~five percent (5~~95%) of the ~~Company’s~~account ~~equity securities, to file reports of ownership and changes in ownership with the Securities and Exchange Commission~~payable. ~~Officers,~~This ~~directors~~non-affiliate ~~and~~usually ~~greater~~advance ~~than~~funds ~~ten percent shareholders are required by SEC regulation to furnish the Company with copies of all Section 16(a) forms they file. Based~~ on ~~its~~behalf ~~review~~ of the ~~copies~~Company ofuntil ~~such~~April ~~forms~~30, ~~received by it~~2023, ~~the~~as ~~Company~~at ~~believes that~~31st ~~during the fiscal year ended~~ July 31, ~~2022,~~2023; ~~all~~the ~~such~~total ~~filing~~amount ~~requirements~~due ~~applicable~~is ~~to its officers and directors were complied with~~$360,171.

~~Code of~~7. ~~Ethics~~RELATED PARTY TRANSACTIONS

~~We have~~Privacy ~~not~~and ~~adopted~~Value Inc is a ~~Code~~subsidiary ofto ~~Ethics~~Limitless ~~that~~Projects ~~governs~~Inc. There was no transaction between the ~~conduct~~Company ofduring ~~our~~the ~~officer~~period under reporting.

~~Audit Committee~~8. SUBSEQUENT EVENTS

~~We do~~There ~~not~~are ~~have~~no asubsequent ~~formal audit committee or an audit committee financial expert~~events. We do not have an audit committee financial expert because we believe the cost related to retaining a financial expert at this time is prohibitive. Further, because we have limited operations, at the present time, we believe the services of a financial expert are not warranted.

F-11

Item 11 9. ~~Executive~~Changes ~~Compensation~~In and Disagreements with Accountants on Accounting and Financial Disclosure.

The following table sets forth the compensation paid by us since our incorporation to our officers. This information includes the dollar value of base salaries, bonus awards and number of stock options granted, and certain other compensation, if any. The compensation discussed addresses all compensation awarded to, earned by, or paid to named executive officers. None

SUMMARY COMPENSATION TABLE

Name and Principal Position

Year

Salary ($)

Bonus ($)

Stock Awards ($)

Option Awards ($)

Non-Equity Incentive Plan Compensation ($)

Change in Pension Value and Nonqualified Deferred Compensation Earnings ($)

All Other Compensation ($)

Total ($)

Daniel Okelo President, CEO, CFO, Secretary, and a director

2022 2021

None None

Item 9A. Controls and Procedures.

~~We do~~As ~~not~~supervised ~~have~~by ~~any~~our ~~standard~~board ~~arrangements~~of bydirectors ~~which~~and ~~directors~~our ~~are~~principal ~~compensated~~executive ~~for~~and ~~any~~principal ~~services~~financial ~~provided~~officer, asmanagement has established a ~~director~~system of disclosure, controls and procedures and has evaluated the effectiveness of that system. NoThe ~~cash~~system and its evaluation are reported on in the below Management’s Annual Report on Internal Control over Financial Reporting. Our principal executive and financial officer has ~~been~~concluded ~~paid to~~that our ~~director~~disclosure, controls and procedures (as defined in ~~his~~Securities ~~capacity~~Exchange Act of 1934 (“Exchange Act”) Rule 13a-15(e)) as ~~such~~of July 31, 2023, were not effective, based on the evaluation of these controls and procedures required by paragraph (b) of Rule 13a-15.

~~The compensation~~Management’s ~~discussed~~Annual ~~herein~~Report ~~addresses~~on ~~all~~Internal ~~compensation~~Control ~~awarded~~over ~~to,~~Financial ~~earned by, or paid to our named executive officers.~~Reporting

~~There are~~Management nois ~~stock~~responsible ~~option~~for ~~plans,~~establishing ~~retirement,~~and ~~pension~~maintaining adequate internal control over financial reporting, oras ~~profit~~such term is defined in Rule 13a-~~sharing~~15(f) ~~plans~~of ~~for~~the Exchange Act. Internal control over financial reporting is a process designed to provide reasonable assurance regarding the ~~benefit~~reliability of ~~our~~financial ~~officers~~reporting and ~~directors~~the preparation of financial statements for external purposes in accordance with U.S. generally accepted accounting principles.

~~Compensation~~ Management assessed the effectiveness of ~~Directors~~internal control over financial reporting as of July 31, 2023. We carried out this assessment using the criteria of the Committee of Sponsoring Organizations of the Treadway Commission (COSO) in Internal Control - Integrated Framework.

~~Our directors~~Management’s ~~are~~Report ~~not~~on ~~compensated~~Internal ~~for~~Control ~~their~~over ~~services~~Financial as directors. The board has not implemented a plan to award options to any directors. There are no contractual arrangements with any member of the board of directors. We have no director service contracts.Reporting

~~Change~~ Management is responsible for establishing and maintaining adequate internal control over our financial reporting. In order to evaluate the effectiveness of internal control over financial reporting, as required by Section 404 of the Sarbanes-Oxley Act, management has conducted an assessment, including testing, using the criteria in the Internal Control - Integrated Framework, issued by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”).

~~We do~~Our ~~not~~system ~~have~~of ~~any~~internal ~~pension~~control ~~plans~~over orfinancial ~~compensatory~~reporting ~~plans~~is ordesigned ~~other~~to ~~arrangements which~~ provide ~~compensation~~reasonable inassurance regarding the ~~event~~reliability of afinancial ~~termination~~reporting and the preparation of ~~employment~~ orfinancial astatements ~~change~~for external purposes in ~~our~~accordance with generally accepted accounting principles. Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements.

12Based on our evaluation, our Chief Executive Officer and Chief Financial Officer concluded that our internal controls over financial reporting were not effective as of July 31, 2023 and were subject to material weaknesses.

~~Item 12.~~A ~~Security~~material ~~Ownership~~weakness is a deficiency, or a combination of ~~Certain~~deficiencies, ~~Beneficial~~in ~~Owners~~internal ~~and~~control ~~Management~~over ~~and~~financial ~~Related~~reporting, ~~Stockholder~~such ~~Matters~~that there is a reasonable possibility that a material misstatement of the company’s annual or interim financial statements will not be prevented or detected on a timely basis. We have identified the following material weaknesses in our internal control over financial reporting using the criteria established in the COSO:

~~The following~~Because ~~table~~of ~~sets~~its ~~forth,~~inherent ~~as October 28~~limitations, ~~2022,~~internal ~~certain~~control ~~information~~over ~~with~~financial ~~respect~~reporting tomay ~~the~~not ~~beneficial~~prevent ~~ownership~~or ofdetect ~~our~~misstatements. ~~common~~In ~~stock~~addition, ~~by each~~projections ~~stockholder~~of ~~known~~any byevaluation usof effectiveness to befuture ~~the~~periods ~~beneficial~~are ~~owner~~subject ofto ~~more~~the ~~than~~risk 5%that ofcontrols ~~our~~may ~~common~~become ~~stock~~inadequate ~~and~~because ~~by each~~ of ~~our~~changes ~~current~~in ~~directors~~conditions and ~~executive~~ ~~officers.~~that ~~Each person has sole voting and investment power with respect to~~ the ~~shares~~degree of ~~common~~compliance ~~stock,~~with ~~except as otherwise indicated. Beneficial ownership consists of a direct interest in~~ the ~~shares~~policies ofor ~~common~~procedures ~~stock,~~may ~~except as otherwise indicated~~deteriorate.

Title of	Name and address	beneficial	Percent
Class	of beneficial owner	ownership	of class
Common	Daniel Okelo	100,000,000	50.00%
Stock	President, C.E.O., C.F.O., Secretary, and director
	2261 Rosanna Street
	Las Vegas, Nevada 89117
Common	Limitless Projects Inc.1	100,000,000	50.00%
Stock	2261 Rosanna Street
	Las Vegas, Nevada 89117
Common	All Officers and Directors	200,000,000	100.00%
Stock	as a group that consists of one person	shares

1.Failing to have an audit committee or other independent committee that is independent of management to assess internal control over financial reporting; and

12. ~~Limitless~~Failing ~~Projects~~to ~~Inc.~~have is a ~~Wyoming corporation controlled by our sole~~ director ~~and~~that ~~officer,~~qualifies ~~Daniel~~as ~~Okelo.~~an ~~Accordingly,~~audit wecommittee ~~have~~financial ~~included the~~expert ~~shares~~as ~~that~~defined ~~Limitless Projects Inc. owns~~ in ~~the~~Item ~~calculation~~407(d)(5)(ii) of ~~the~~Regulation ~~number of shares that the officers and directors collectively own~~S-K.

~~The percent~~This annual report does not include an attestation report of ~~class~~our isregistered ~~based~~public onaccounting ~~200~~firm regarding internal control over financial reporting. Management’s report was not subject to attestation by our registered public accounting firm,~~000,000~~ ~~shares~~pursuant to rules of ~~common~~the ~~stock~~Securities and Exchange Commission that ispermit ~~currently~~us ~~issued~~to ~~and~~provide ~~outstanding.~~only

None of the above shareholders have any right to acquire additional shares of common stock in the capital of the Company. There are no arrangements that may result in our change in control of the Company.9

~~Item 13~~management’s report in this annual report. ~~Certain~~Management ~~Relationships~~concluded ~~and~~in ~~Related~~this ~~Transactions~~assessment that as of July 31, ~~and~~2023, ~~Director~~our ~~Independence~~internal control over financial reporting is not effective.

~~On April~~There ~~27,~~have ~~2021,~~been weno ~~sold~~significant ~~100,000,000~~changes ~~shares~~in ofour ~~common~~internal ~~stock~~control toover ~~Daniel~~financial ~~Okelo~~reporting ~~who acts~~ (as ~~our~~defined ~~sole~~in ~~director~~Rules 13a-15(f) and ~~officer.~~15d15(f) Weunder ~~sold~~the ~~these~~Exchange ~~shares to~~Act) ~~Mr.~~during ~~Okelo~~the atfourth aquarter ~~price~~ of ~~$0.0001~~our ~~per~~2023 ~~share~~fiscal ~~for~~year ~~aggregate~~that ~~proceeds~~have ofmaterially ~~$10~~affected,~~000~~ or are reasonably likely to materially affect, our internal control over financial reporting.

~~Otherwise, during~~Item ~~the~~9B. ~~period~~Other from August 1, 2021 to July 31, 2022, and the period since our more recently completed fiscal year, we have not entered into any transactions with directors, executive officers, nominees for election as a director, any 10% shareholders of our common stock, or any immediate family members of the such persons in which they had a direct or indirect material interest in the transactionInformation.

13None

~~Item 14.~~PART ~~Principal Accountant Fees and Services.~~III

~~Audit Fees~~Item 10. Directors, Executive Officers, and Corporate Governance.

~~The aggregate~~Our ~~fees~~executive ~~billed~~officers byand ~~for~~directors ~~professional services rendered for the accounting~~ and ~~audit~~their ofrespective ~~our~~ages ~~financial~~are ~~statements~~as ~~for the fiscal year ended July 31, 2022 was $2,000 (July 31, 2021 - $3,000).~~follows:

Audit-Related Fees.

Name of Executive Officer and/or Director		Age		Position
Daniel Okelo		39		President, C.E.O., C.F.O. and Director

~~There have~~BIOGRAPHICAL ~~been no audit-related fees billed by our accountants in the last fiscal year of our Company.~~INFORMATION

~~Tax Fees~~Set forth below is a brief description of the background and business experience of our executive officers and directors for the past five years.

~~There have~~Daniel ~~been~~Okelo noacts ~~tax~~as ~~fees~~our ~~billed~~President, byC.E.O., C.F.O., and a director, and holds these same positions with our ~~accountants~~parent company, Limitless Projects Inc., as well as with WarpSpeed Taxi Inc., which is another subsidiary of Limitless Projects Inc. Since April 2019, he has also acted as relief manager for Ashnil Lodges and Camps. From September 2018 to April 2019, Mr. Okelo acted as a manager for the Crown Plaza Hotel and, from December 2015 to September 2018, he acted as the rooms division manager for the Nairobi Safari Club. All of these companies are located in Nairobi, Kenya. Mr. Okelo is in the ~~last~~course ~~fiscal~~of ~~year~~completing his Master of ~~our~~Science ~~Company~~degree in Hospitality and Tourism Management from Kenyatta University in Nairobi. He earned his Bachelor of Science degree in Hospitality and Tourism Management from the same institution in 2014. Mr. Okelo also holds a diploma in hotel management from Kenya Utalii College in Nairobi.

~~All Other~~Term ~~Fees.~~of Office

~~During the~~Our ~~fiscal~~directors are appointed for a one-year ~~ended~~term ~~July~~to ~~31,~~hold ~~2022,~~office until the next annual meeting of our ~~accountants~~shareholders ~~billed~~or usuntil ~~$1,750~~removed ~~(2021~~from -office ~~$0)~~in ~~for~~accordance ~~other~~with ~~fees,~~our ~~which~~bylaws. ~~were~~Our ~~related~~officers toare ~~its~~appointed ~~review~~by of our ~~financial~~board ~~statements~~of ~~for~~directors ~~interim~~and ~~periods~~hold ~~during~~office ~~the~~until ~~fiscal~~removed ~~year~~by the board.

~~It is~~Section ~~the~~16(A) ~~policy~~Beneficial ofOwnership ~~our~~Reporting ~~board of directors that before the accountant is engaged to render audit or non-audit services, the engagement is approved by the Board of Directors that is at present acting as the Audit Committee.~~Compliance

~~Item 15~~Section 16(a) of the Exchange Act requires the Company’s executive officers and directors, and persons who beneficially own more than five percent (5%) of the Company’s equity securities, to file reports of ownership and changes in ownership with the Securities and Exchange Commission. ~~Exhibits~~Officers, directors and ~~Financial~~greater ~~Statement~~than ~~Schedules~~ten percent shareholders are required by SEC regulation to furnish the Company with copies of all Section 16(a) forms they file. Based on its review of the copies of such forms received by it, the Company believes that during the fiscal year ended July 31, 2023, all such filing requirements applicable to its officers and directors were complied with.

Exhibits
EXHIBIT		DESCRIPTION
NUMBER
3.1		Articles of Incorporation*
3.2		By-Laws*
5.1		Legal Opinion with Consent*
10.1		Asset Purchase and Joint Venture Agreement*
10.2		Asset Purchase and Joint Venture Amending Agreement*
31.1		Certification of Chief Executive Officer pursuant to Section 302(a) of the Sarbanes-Oxley Act
32.1		Certification of Chief Executive Officer and Chief Financial Officer Under Section 1350 as Adopted Pursuant Section 906 of the Sarbanes-Oxley Act

Code of Ethics

* filedWe ashave annot ~~exhibit~~adopted toa ~~our~~Code ~~registration~~of ~~statement~~Ethics onthat ~~Form~~governs ~~S-1~~the ~~dated~~conduct ~~June~~of 8,our ~~2021~~officer.

~~Copies of~~Audit ~~the following documents are included as exhibits to this report pursuant to Item 601 of Regulation S-K.~~Committee

SEC Ref. No.		Title of Document
101.INS		XBRL Instance Document
101.SCH		XBRL Taxonomy Extension Schema Document
101.CAL		XBRL Taxonomy Calculation Linkbase Document
101.DEF		XBRL Taxonomy Extension Definition Linkbase Document
101.LAB		XBRL Taxonomy Label Linkbase Document
101.PRE		XBRL Taxonomy Presentation Linkbase Document

We do not have a formal audit committee or an audit committee financial expert. We do not have an audit committee financial expert because we believe the cost related to retaining a financial expert at this time is prohibitive. Further, because we have limited operations, at the present time, we believe the services of a financial expert are not warranted.

~~The XBRL related information in Exhibits 101 to this Annual Report on Form~~ 10-K shall not be deemed “filed” or a part of a registration statement or prospectus for purposes of Section 11 or 12 of the Securities Act of 1933, as amended, and is not filed for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liabilities of those sections.

14Item 11. Executive Compensation.

~~SIGNATURES~~The following table sets forth the compensation paid by us since our incorporation to our officers. This information includes the dollar value of base salaries, bonus awards and number of stock options granted, and certain other compensation, if any. The compensation discussed addresses all compensation awarded to, earned by, or paid to named executive officers.

~~In accordance~~EXECUTIVE ~~with~~OFFICER ~~Section~~COMPENSATION ~~13 or 15(d) of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.~~TABLE

PRIVACY AND VALUE INC.
Name and Principal Position	Year	Salary	Bonus	Stock Awards	Option Awards	Non-Equity Incentive Plan Compensation	Change in pension value and nonqualified deferred compensation earnings	All Other Compensation	Total
By:	/s/ Daniel Okelo
		($)	($)	($)	($)	($)	($)	($)	($)
	President and Chief Executive Officer
Daniel Okelo President, CEO, CFO, Secretary, and a director	2023	0	0	0	0	0	0	0	0
	Date: October 31, 2022
	2022	0	0	0	0	0	0	0	0

~~In accordance~~We ~~with~~do ~~the~~not ~~Securities~~have ~~Exchange~~any ~~Act,~~standard ~~this~~arrangements ~~report~~by ~~has~~which ~~been~~directors ~~signed~~are ~~below~~compensated byfor ~~the~~any ~~following~~services ~~persons~~provided onas ~~behalf~~a ofdirector. ~~the~~No ~~registrant~~cash ~~and in~~has ~~the~~been ~~capacities~~paid ~~and~~to onour ~~the~~director ~~dates~~in ~~indicated~~his capacity as such.

By:	/s/ Daniel Okelo
	Daniel Okelo
	(President, Chief Executive Officer, Chief Financial Officer,
	Principal Accounting Officer, and Director)
	Date: October 31, 2022

The compensation discussed herein addresses all compensation awarded to, earned by, or paid to our named executive officers.

15There are no stock option plans, retirement, pension, or profit-sharing plans for the benefit of our officers and directors.

Compensation of Directors

Our directors are not compensated for their services as directors. The board has not implemented a plan to award options to any directors. There are no contractual arrangements with any member of the board of directors. We have no director service contracts.

Change of Control

We do not have any pension plans or compensatory plans or other arrangements which provide compensation in the event of a termination of employment or a change in our control.

Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters.

The following table sets forth, as October 9, 2023, certain information with respect to the beneficial ownership of our common stock by each stockholder known by us to be the beneficial owner of more than 5% of our common stock and by each of our current directors and executive officers. Each person has sole voting and investment power with respect to the shares of common stock, except as otherwise indicated. Beneficial ownership consists of a direct interest in the shares of common stock, except as otherwise indicated.

Title of Class	Name and address of beneficial owner	Amount of beneficial ownership	Percent Of Class
Common Stock	Daniel Okelo President, C.E.O., C.F.O., Secretary, and director 2261 Rosanna Street Las Vegas, Nevada 89117	100,000,000 shares	50.00%

Common Stock	Limitless Projects Inc.(1) 2261 Rosanna Street Las Vegas, Nevada 89117	100,000,000 shares	50.00%

Common Stock	All Officers and Directors as a group that consists of one person1	200,000,000 shares	100.00%

1.Limitless Projects Inc. is a Wyoming corporation controlled by our sole director and officer, Daniel Okelo. Accordingly, we have included the shares that Limitless Projects Inc. owns in the calculation of the number of shares that the officers and directors collectively own.

The percent of class is based on 200,000,000 shares of common stock that is currently issued and outstanding as of the date of this annual report.

On April 27, 2021, we sold 100,000,000 shares of common stock to Daniel Okelo who acts as our sole director and officer. We sold these shares to Mr. Okelo at a price of $0.0001 per share for aggregate proceeds of $10,000.

Otherwise, during the period from August 1, 2022 to July 31, 2023, and the period since our more recently completed fiscal year, we have not entered into any transactions with directors, executive officers, nominees for election as a director, any 10% shareholders of our common stock, or any immediate family members of the such persons in which they had a direct or indirect material interest in the transaction.

Item 14. Principal Accountant Fees and Services.

Audit Fees.

The aggregate fees billed by for professional services rendered for the accounting and audit of our financial statements for the fiscal year ended July 31, 2023 was $2,500 (July 31, 2022 - $3,000).

Audit-Related Fees.

There have been no audit-related fees billed by our accountants in the last fiscal year of our Company.

Tax Fees.

There have been no tax fees billed by our accountants in the last fiscal year of our Company.

All Other Fees.

During the fiscal year ended July 31, 2023, our accountants billed us $1,750 (2022 - $0) for other fees, which were related to its review of our financial statements for interim periods during the fiscal year.

It is the policy of our board of directors that before the accountant is engaged to render audit or non-audit services, the engagement is approved by the Board of Directors that is at present acting as the Audit Committee.

Item 15. Exhibits and Financial Statement Schedules.

Exhibits

Exhibit Number		Description
3.1		Articles of Incorporation*
3.2		By-Laws*
5.1		Legal Opinion with Consent*
10.1		Asset Purchase and Joint Venture Agreement*
10.2		Asset Purchase and Joint Venture Amending Agreement*
31.1		Section 302 Certification by Chief Executive Officer and Chief Financial Officer
32.1		Section 906 Certification by Chief Executive Officer and Chief Financial Officer

* filed as an exhibit to our registration statement on Form S-1 dated June 8, 2021.

Copies of the following documents are included as exhibits to this report pursuant to Item 601 of Regulation S-K.

SEC Ref. No.		Title of Document
101. INS		XBRL Instance Document
101. SCH		XBRL Taxonomy Extension Schema Document
101. CAL		XBRL Taxonomy Calculation Linkbase Document
101. DEF		XBRL Taxonomy Extension Definition Linkbase Document
101. LAB		XBRL Taxonomy Label Linkbase Document
101. PRE		XBRL Taxonomy Presentation Linkbase Document

The XBRL related information in Exhibits 101 to this Annual Report on Form 10-K shall not be deemed “filed” or a part of a registration statement or prospectus for purposes of Section 11 or 12 of the Securities Act of 1933, as amended, and is not filed for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liabilities of those sections.

SIGNATURES

In accordance with Section 13 or 15(d) of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

PRIVACY AND VALUE INC.

By: /s/ Daniel Okelo

President and Chief Executive Officer

Date: July 11, 2025

In accordance with the Securities Exchange Act, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.

By: /s/ Daniel Okelo

(President, Chief Executive Officer, Chief Financial Officer, Principal Accounting Officer, and Director)

Date: July 11, 2025

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