General form for registration of securities under the Securities Act of 1933

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT

6 Months Ended

12 Months Ended

Dec. 31, 2025

Jun. 30, 2025

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT

NOTE 3 – PROPERTY AND EQUIPMENT

Property and equipment consist of the following as of December 31, 2025 and June 30, 2025.

	December 31, 2025 (Unaudited)			June 30, 2025

Office equipment at cost	$	30,203		$	25,078
Less: Accumulated depreciation		(25,806	)		(25,078	)

Total property, plant, and equipment	$	4,397		$	-

Depreciation expense for the three months ended December 31, 2025 and 2024 was $229 and $0, respectively. Depreciation expense for the six months ended December 31, 2025 and 2024 was $354 and $0, respectively.

NOTE 3 – PROPERTY AND EQUIPMENT

Property and equipment consist of the following as of June 30:

	2025			2024

Office equipment at cost	$	25,078		$	25,543
Less: Accumulated depreciation		(25,078	)		(25,543	)

Total property, plant, and equipment	$	-		$	-

Depreciation expense for the years ended June 30, 2025 and 2024 was $0 and $297, respectively.