v3.26.1
RELATED PARTY BALANCES AND TRANSACTIONS
12 Months Ended
Dec. 31, 2025
Related Party Transactions [Abstract]  
RELATED PARTY BALANCES AND TRANSACTIONS

NOTE 7. RELATED PARTY BALANCES AND TRANSACTIONS

 

Related Party Balances

 

          
   December 31, 2025   December 31, 2024 
         
Shuhua Liu  $459,000   $459,000 
Chiu Kin Wong   120,000    120,000 
Chao Long Huang   308,056    - 
Zenox Enterprises Inc   70,000    50,000 
   $957,056   $629,000 

 

Shuhua Liu and Chiu Kin Wong are major shareholders of the Company. Zenox Enterprises Inc. is owned by an officer of the Company.

 

During the year ended December 31, 2025, an officer advanced $308,056 (C$422,846) to the Company for working capital purposes. The officer obtained the funds from a third-party financial institution and subsequently advanced them to the Company. Under the terms of the arrangement, the Company is required to reimburse the officer for interest and financing fees incurred in connection with the third-party borrowing. Accordingly, the Company recorded interest expense of $8,616 for the year ended December 31, 2025. As of December 31, 2025, December 31, 2024 and September 30, 2024, the amounts due to the shareholders of the Company, Shuhua Liu and Chiu Kin Wong and a third party Zenox Enterprise, were $957,056, $629,000, $579,000 respectively, which were unsecured, non-interest bearing with no specific repayment terms.

 

The loans advanced from Shuhua Liu, Chiu Kin Wong and Zenox Enterprises Inc. are unsecured and have no specific terms of repayments. Included in the $308,056 advanced from Chao Long Huang, $97,552 bears interest of 5.7% per annum and has no specific repayment date. The remaining $210,504 bears interest of RBC prime plus 2.54% with a minimum of 7.49% calculated monthly, and is repayable on July 1, 2026, unless an earlier repayment date is mutually agreed upon by both parties.