RELATED PARTY TRANSACTIONS AND LOAN PAYABLE	9 Months Ended
Apr. 30, 2025
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS AND LOAN PAYABLE	NOTE 5 – RELATED PARTY TRANSACTIONS AND LOAN PAYABLE In support of the Company’s efforts and cash requirements, it may rely on advances from related parties until such time that the Company can support its operations or attains adequate financing through sales of its equity or traditional debt financing. There is no formal written commitment for continued support by shareholders or directors. Amounts represent advances or amounts paid in satisfaction of liabilities. Prior to January 30, 2025, when a change in management and board composition occurred, the Company relied on advances from its then-Chief Executive Officer, President, Treasurer and Secretary, Rodolfo Guerrero Angulo, (“Former Officer”) to support its operations and cash requirements. Effective August 31, 2018 the Former Officer formally agreed to advance funds to the Company to pay for professional fees and operating expenses under a $50,000 Loan Agreement. Effective April 20, 2022 the Former Officer formally agreed to advance additional funds to the Company to pay for professional fees and operating expenses under a second $50,000 Loan Agreement. Effective June 12, 2024 the Company entered into an amended and restated loan agreement with the Former Officer that consolidated all earlier loans and increased the loan amount by an additional $50,000. The outstanding loan agreement is non-binding and discretionary, bears no interest, is unsecured, and has no fixed due date, therefore, any amounts outstanding under the agreement is considered due on demand. During the six months ended January 31, 2025, the Company’s Former Officer advanced $46,571 to the Company and the Company made repayments of $23,000 under the amended and restated loan agreement. On December 2, 2024, the Former Officer assigned $60,000 from his non-interest-bearing loan to the One Life Best Life LLC. One Life Best Life LLC shall have the right to convert the assigned loan, or any portion thereof, into fully paid and non-assessable shares of common stock of the Company at a fixed price of $0.01 per share at any time on or before the maturity date of September 1, 2025. On December 20, 2024, the Former Officer assigned $47,500 from his non-interest-bearing loan to the REDWERK IT DEVELOPMENT LTD. REDWERK IT DEVELOPMENT LTD shall have the right to convert the assigned loan, or any portion thereof, into fully paid and non-assessable shares of common stock of the Company at a fixed price of $0.01 per share at any time on or before the maturity date of September 19, 2025. On January 7, 2025, the Former Officer assigned $40,772 from his non-interest-bearing loan to the Prospera LLC. Prospera LLC shall have the right to convert the assigned loan, or any portion thereof, into fully paid and non-assessable shares of common stock of the Company at a fixed price of $0.01 per share at any time on or before the maturity date of October 6, 2025. As of January 30, 2025, the Former Officer resigned from his positions with the Company and is no longer considered a related party. The remaining balance of the loan, as reflected in the assignments, is now held by One Life Best Life LLC, REDWERK IT DEVELOPMENT LTD, and Prospera LLC. These entities are not considered related parties; therefore, the Company reclassified all amounts from Related Party Loans to Loan Payable during the nine months ended April 30, 2025. During the nine months ended April 30, 2025, the Company’s Director, Katerine Calero, made payments on behalf of the Company of $2,102 for professional fees and operating expenses. The advances are non-binding and discretionary, bear no interest, are unsecured, and have no fixed due date, therefore, the amounts are considered due on demand. The Company’s director was due $2,102 as of April 30, 2025. During the nine months ended April 30, 2025, the Company’s Chief Executive Officer (“CEO”) and Chief Financial Officer (“CFO”), Dilip Petigara, made payments on behalf of the Company of $2,605 for professional fees and operating expenses. The advances are non-binding and discretionary, bear no interest, are unsecured, and have no fixed due date, therefore, the amounts are considered due on demand. The Company’s CEO and CFO was due $2,605 as of April 30, 2025. During the nine months ended April 30, 2025, the Company made payments to vendors on behalf of their majority shareholder, Alice Group Limited, of $30,000, therefore as of April 30, 2025 the Company has recorded a related party receivable on their books for $30,000.

RELATED PARTY TRANSACTIONS AND LOAN PAYABLE

9 Months Ended

Apr. 30, 2025

NOTE 5 – RELATED PARTY TRANSACTIONS AND LOAN PAYABLE

In support of the Company’s efforts and cash requirements, it may rely on advances from related parties until such time that the Company can support its operations or attains adequate financing through sales of its equity or traditional debt financing. There is no formal written commitment for continued support by shareholders or directors. Amounts represent advances or amounts paid in satisfaction of liabilities.

Prior to January 30, 2025, when a change in management and board composition occurred, the Company relied on advances from its then-Chief Executive Officer, President, Treasurer and Secretary, Rodolfo Guerrero Angulo, (“Former Officer”) to support its operations and cash requirements.

Effective August 31, 2018 the Former Officer formally agreed to advance funds to the Company to pay for professional fees and operating expenses under a $50,000 Loan Agreement. Effective April 20, 2022 the Former Officer formally agreed to advance additional funds to the Company to pay for professional fees and operating expenses under a second $50,000 Loan Agreement. Effective June 12, 2024 the Company entered into an amended and restated loan agreement with the Former Officer that consolidated all earlier loans and increased the loan amount by an additional $50,000. The outstanding loan agreement is non-binding and discretionary, bears no interest, is unsecured, and has no fixed due date, therefore, any amounts outstanding under the agreement is considered due on demand. During the six months ended January 31, 2025, the Company’s Former Officer advanced $46,571 to the Company and the Company made repayments of $23,000 under the amended and restated loan agreement.

On December 2, 2024, the Former Officer assigned $60,000 from his non-interest-bearing loan to the One Life Best Life LLC. One Life Best Life LLC shall have the right to convert the assigned loan, or any portion thereof, into fully paid and non-assessable shares of common stock of the Company at a fixed price of $0.01 per share at any time on or before the maturity date of September 1, 2025.

On December 20, 2024, the Former Officer assigned $47,500 from his non-interest-bearing loan to the REDWERK IT DEVELOPMENT LTD. REDWERK IT DEVELOPMENT LTD shall have the right to convert the assigned loan, or any portion thereof, into fully paid and non-assessable shares of common stock of the Company at a fixed price of $0.01 per share at any time on or before the maturity date of September 19, 2025.

On January 7, 2025, the Former Officer assigned $40,772 from his non-interest-bearing loan to the Prospera LLC. Prospera LLC shall have the right to convert the assigned loan, or any portion thereof, into fully paid and non-assessable shares of common stock of the Company at a fixed price of $0.01 per share at any time on or before the maturity date of October 6, 2025.

As of January 30, 2025, the Former Officer resigned from his positions with the Company and is no longer considered a related party. The remaining balance of the loan, as reflected in the assignments, is now held by One Life Best Life LLC, REDWERK IT DEVELOPMENT LTD, and Prospera LLC. These entities are not considered related parties; therefore, the Company reclassified all amounts from Related Party Loans to Loan Payable during the nine months ended April 30, 2025.

During the nine months ended April 30, 2025, the Company’s Director, Katerine Calero, made payments on behalf of the Company of $2,102 for professional fees and operating expenses. The advances are non-binding and discretionary, bear no interest, are unsecured, and have no fixed due date, therefore, the amounts are considered due on demand. The Company’s director was due $2,102 as of April 30, 2025.

During the nine months ended April 30, 2025, the Company’s Chief Executive Officer (“CEO”) and Chief Financial Officer (“CFO”), Dilip Petigara, made payments on behalf of the Company of $2,605 for professional fees and operating expenses. The advances are non-binding and discretionary, bear no interest, are unsecured, and have no fixed due date, therefore, the amounts are considered due on demand. The Company’s CEO and CFO was due $2,605 as of April 30, 2025.

During the nine months ended April 30, 2025, the Company made payments to vendors on behalf of their majority shareholder, Alice Group Limited, of $30,000, therefore as of April 30, 2025 the Company has recorded a related party receivable on their books for $30,000.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 1
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-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

+ Details

Tofla Megaline Inc. 10-Q