UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-K

(Mark One)

x ANNUAL REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended October 31, ~~2021~~2022

o TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from ________________ to________________

Commission file number 333-201215

I.R.S. Employer Identification No. 32-0450509

PEDRO’S LIST, INC.

(Exact name of registrant as specified in its charter)

Nevada		32-0450509
(State or other jurisdiction of incorporation or organization)		(I.R.S. Employer Identification No.)

~~797~~11700 ~~South~~West ~~First~~Charleston ~~Street~~Blvd.

~~Fulton,~~Suite ~~NY 13069~~170-174

Las Vegas, NV 89135

(Address of registrant’s principal executive offices)

Registrant’s telephone number, including area code: (~~315~~702) ~~701~~985-~~1031~~7544

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

None		N/A
Title of each class		Name of each exchange on which registered

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

Common Stock, $0.001 par value

(Title of class)

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

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act Yes ¨ No x

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 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 x No ¨

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

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K is not contained herein, and will not be contained, to the best of registrant’s knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K. ¨

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. (Check one):

Large accelerated filer ¨ Accelerated filer ¨ Non-accelerated filer ¨ ~~(Do~~Smaller ~~not check if a smaller~~ reporting company) ~~Smaller~~Emerging ~~reporting~~growth company x ☐

~~Emerging~~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 fi led 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 fi rm that prepared or issued its audit report. ☐

If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the fi ling reflect the correction of an 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 x

No market value of the voting and non-voting common equity held by non-affiliates has been computed by reference to the price at which the common ~~equity~~ equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant’s most recently completed second fiscal quarter based upon the fact that no active trading market had been established as April 30, ~~2021~~2022. $0

As of October 31, ~~2021~~ 2022, the registrant had ~~261~~50,~~055~~073,~~120~~ 887 shares of common stock issued and outstanding. As of the date of this filing, the registrant had ~~261~~ 62,~~055~~573,~~120~~ 887 shares of common stock issued and outstanding.

~~DOCUMENTS~~QUEST ~~INCORPORATED~~MANAGEMENT ~~BY REFERENCE~~INC.

None.

PEDRO’S LIST, INC.

FORM 10-K

TABLE OF CONTENTS

Item #	Description	Page Numbers
	PART I
ITEM 1	BUSINESS	3
ITEM 1A	RISK FACTORS	4
ITEM 2	PROPERTIES	4
ITEM 3	LEGAL PROCEEDINGS	4
ITEM 4	MINE SAFETY DISCLOSURES	4
ITEM 5	MARKET FOR REGISTRANT'S COMMON EQUITY, RELATED STOCKHOLDER MATTERS, AND ISSUER PURCHASES OF EQUITY SECURITIES	54
ITEM 6	SELECTED FINANCIAL DATA	5
ITEM 7	MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS	5
ITEM 7A	QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK	97
ITEM 8	FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA	97
ITEM 9	CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE	2019
ITEM 9A	CONTROLS AND PROCEDURES	2019
ITEM 9B	OTHER INFORMATION	2120
ITEM 10	DIRECTORS, EXECUTIVE OFFICERS, CORPORATE GOVERNANCE	2221
ITEM 11	EXECUTIVE COMPENSATION	2322
ITEM 12	SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS	2423
ITEM 13	CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE	2523

ITEM 14		PRINCIPAL ACCOUNTANT FEES AND SERVICES		2524
ITEM 15		EXHIBITS AND FINANCIAL STATEMENT SCHEDULES		2624

Explanatory Note: This Form 10-K/A is being filed to update entries in the financial statements and to provide an updated Audit Report from our independent accounting firm.

PART I

Forward Looking Statements.

This annual report contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended. These statements relate to future events or our future financial performance. In some cases, you can identify forward-looking statements by terminology such as “may”, “should”, “expects”, “plans”, “anticipates”, “believes”, “estimates”, “predicts”, “potential” or “continue” or the negative of these terms or other comparable terminology. These statements are only predictions and involve known and unknown risks, uncertainties and other factors, including the risks in the section entitled “Risk Factors” and the risks set out below, any of which may cause our or our industry’s actual results, levels of activity, performance or achievements to be materially different from any future results, levels of activity, performance or achievements expressed or implied by these forward-looking statements.

Forward looking statements are made based on management’s beliefs, estimates and opinions on the date the statements are made and we undertake no obligation to update forward-looking statements if these beliefs, estimates and opinions or other circumstances should change. Although we believe that the expectations reflected in the forward-looking statements are reasonable, we cannot guarantee future results, levels of activity, performance or achievements. Except as required by applicable law, including the securities laws of the United States, we do not intend to update any of the forward-looking statements to conform these statements to actual results.

Our financial statements are stated in United States dollars ($US) and are prepared in accordance with United States Generally Accepted Accounting Principles.

In this annual report, unless otherwise specified, all references to “common stock” refer to the common shares in our capital stock.

As used in this annual report, the terms “we”, “us”, “our”, “Pedro’s” and “Pedro’s List” mean Pedro’s List, Inc., unless the context clearly requires otherwise.

ITEM 1. BUSINESS

Business

Pedro’s List, Inc., formerly known as Quest Management, Inc. (the “Company”) was incorporated in the State of Nevada on October 12, 2014. The Company originally ~~intended~~ intended to engage in the business of development of marketing channels to distribute fitness equipment to the wholesale market in the United States. The Company isacquired ~~currently~~Pedro’s ~~looking~~List ~~for~~U.S. ~~acquisition~~L.L.C. ~~candidates~~on ~~that~~May ~~would~~23, ~~bring~~2022 ~~operations~~through the exchange of 20,000 ~~profitability~~shares ~~and~~(100,000,000 ~~cash~~shares ~~flows~~on toa pre-reverse ~~the~~stock ~~Company~~split basis) of its common stock. ~~From~~The ~~October~~Company’s ~~12,~~main ~~2014-~~business ~~July~~operations 31is connecting homeowners and consumers with service professionals for home repair,~~2018,~~ ~~Quest~~maintenance ~~Management~~and ~~was~~improvement inprojects. ~~the~~Pedro’s ~~early~~List ~~stages~~provides ofthe ~~developing~~technology ~~our~~tools ~~business,~~and ~~which~~resources isto allow homeowners to ~~develop~~find ~~marketing~~local ~~channels~~pre-screened, tocustomer ~~distribute~~reviewed ~~third-party~~service ~~fitness~~professionals ~~equipment~~and toinstantly ~~wholesale~~book ~~markets~~appointments inonline or through the USmobile application. ~~Fitness~~Pedro’s ~~equipment~~List ~~would~~also beprovides ~~any apparatus~~consumers orwith ~~device~~other ~~used~~home-related ~~during~~services ~~physical~~resources. ~~activity~~The concept of consumers writing reviews based on experience to ~~enhance~~assist others in the ~~strength~~determination orof ~~conditioning~~their ~~effects~~choices, ofis ~~that~~a ~~exercise~~proven bybusiness ~~providing~~model ~~either fixed~~we orhave ~~adjustable~~implemented in ~~amounts~~the build of ~~resistance~~a orrobust totechnology ~~otherwise~~application ~~enhance~~to ~~the~~facilitate ~~experience~~these ortransactions. ~~outcome~~An ofexperienced anteam ~~exercise~~has ~~routine.~~been Asassembled ofto implement the ~~year~~plan ~~ended October~~to ~~31,~~offer ~~2021,~~these ~~the~~services ~~Company~~to ~~has~~consumers ~~had~~in noa ~~revenues~~better orway ~~business~~and ~~operations~~significantly benefit service providers.

Employees; Identification of Certain Significant Employees.

We are a development stage company and currently have one employee. Andrew Birnbaum, our President and a Director handles the Company’s day-to-day operations. We intend to hire employees as revenue supports the expense. Our initial sales are being made by our President and commissioned independent salespeople.

Insurance

We do not maintain any insurance and do not intend to maintain insurance in the future. Because we do not have any insurance, if we are made a party of a legal action, we may not have sufficient funds to defend the litigation. If that occurs a judgment could be rendered against us that could cause us to cease operations.

Offices

The Company’s principal offices are located at: ~~797~~11700 ~~South~~West ~~First~~Charleston ~~Street~~Blvd., ~~Fulton~~ Suite 170-174, NYLas ~~13069~~Vegas, NV 89135.

Government Regulation

We are required to comply with all regulations, rules and directives of governmental authorities and agencies in any jurisdiction which we would conduct activities in the future. As of now there are no required government approvals present that we need approval from or any existing government regulation on our business.

We currently have not obtained any copyrights, patents or trademarks. We do not anticipate filing any copyright or trademark applications related to any assets over the next 12 months.

ITEM 1A. RISK FACTORS

As we are a smaller reporting company, we are not required to provide the information under this item.

ITEM 1B. UNRESOLVED STAFF COMMENTS

None.

ITEM 2. PROPERTIES.

The Company’s principal offices are located at: ~~797~~11700 ~~South~~West ~~First~~Charleston ~~Street~~Blvd., ~~Fulton~~ Suite 170-174, NYLas ~~13069~~Vegas, NV 89135.

We currently have no investment policies as they pertain to real estate, real estate interests or real estate mortgages.

ITEM 3. LEGAL PROCEEDINGS.

None.

ITEM 4. MINE SAFETY DISCLOSURES.

None.

PART II

Market for Securities

Our common stock is quoted on the ~~Over~~over-the-counter markets ~~Counter~~administered ~~Market~~by (OTC ~~Link~~Markets ~~ATS)~~ Group, Inc. under the symbol ~~QSMG~~PDRO. To date there has been no active trading of our common stock. Any quotes shown on OTC Markets reflect inter-dealer prices, without retail mark-up, mark-down or commission and may not necessarily represent actual transactions.

Transfer agent

We have retained Empire Stock Transfer Inc. to serve as transfer agent for shares of our common stock.

Holders

As of ~~February~~October 1531, 2022, the Company had ~~261~~50,~~055~~073,~~120~~ 887 shares of our common stock issued and outstanding held by 46 holders of record.

Dividend policy

We have not declared or paid dividends on our common stock since our formation, and we do not anticipate paying dividends in the foreseeable future. Declaration or payment of dividends, if any, in the future, will be at the discretion of our Board of Directors and will depend on our then current financial condition, results of operations, capital requirements and other factors deemed relevant by the Board of Directors. There are no contractual restrictions on our ability to declare or pay dividends. See the Risk Factor entitled, “Because we do not intend to pay any cash dividends on our common stock, our stockholders will not be able to receive a return on their shares unless they sell them.”

Purchases of Equity Securities by the Issuer and Affiliated Purchasers

We did not purchase any of our shares of common stock or other securities during our fiscal year ended October 31, ~~2021~~2022.

Securities Authorized for Issuance Under Equity Compensation Plans

We do not have any equity compensation plans.

ITEM 6. ~~SELECTED FINANCIAL DATA~~[RESERVED].

~~Not~~ITEM ~~Applicable.~~7: MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

~~ITEM~~Forward-looking ~~7. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATION~~Statements

~~Results~~Statements made in this Annual Report, which are not purely historical, are forward-looking statements with respect to the goals, plan objectives, intentions, expectations, financial condition, results of ~~Operations~~operations, future performance and our business, including, without limitation, (i) our ability to raise capital, and (ii) statements preceded by, followed by or that include the words “may,” “would,” “could,” “should,” “expects,” “projects,” “anticipates,” “believes,” “estimates,” “plans,” “intends,” “targets” or similar expressions.

~~Our~~Forward-looking ~~total~~statements ~~assets~~involve ~~for~~inherent ~~the~~risks and ~~year~~uncertainties, ~~ended~~and ~~October~~important 31factors (many of which are beyond our control) that could cause actual results to differ materially from those set forth in the forward-looking statements, ~~2020~~including the following, ~~were~~general ~~$0.~~economic ~~Our~~or ~~total assets~~industry ~~for~~conditions, nationally and/or in the ~~current~~communities ~~year~~in ~~ended~~which ~~October~~we 31may conduct business, ~~2021~~changes in the interest rate environment, ~~were~~legislation ~~$0.~~or Weregulatory ~~currently~~requirements, conditions ~~anticipate~~of ~~that~~the securities markets, our ~~legal~~ability ~~and~~to raise capital, changes in accounting ~~fees~~principles, ~~and~~policies ~~general~~or ~~office~~guidelines, financial ~~expenses~~or ~~over~~political ~~the~~instability, ~~next~~acts 12of ~~months~~war asor aterrorism, ~~result~~other ofeconomic, ~~being~~competitive, agovernmental, ~~reporting~~regulatory ~~company~~and ~~with~~technical ~~the~~factors ~~SEC~~affecting our ~~will~~current beor ~~approximately~~potential ~~$25,000~~business ~~per~~and ~~year~~related matters.

WeAccordingly, ~~received~~results ~~the~~actually ~~initial~~achieved ~~equity~~may ~~funding~~differ materially from expected results in these statements. Forward-looking statements speak only as of ~~$4,000~~the ~~from~~date ~~our~~they ~~sole~~are ~~officer and~~made. ~~director~~We ~~who~~do ~~purchased~~not 4undertake,~~000~~ and specifically disclaim,~~000~~ ~~shares~~any ofobligation ~~our~~to ~~common~~update ~~stock~~any atforward-looking ~~$0.001~~statements ~~per~~to ~~share~~reflect events or circumstances occurring after the date of such statements.

~~The~~Plan ~~Company’s Registration Statement on Form S-1 with the U.S. Securities and Exchange Commission to register 2,000,000 shares~~ of ~~common~~Operation stock was declared effective on February 25, 2015. During March 2015 the company sold a total of 1,000,000 shares of common stock to 30 independent shareholders, pursuant to the Registration Statement, at a price of $.04 per share for total proceeds of $40,000. The offering has been closed.

5In May 2022, we acquired Pedro’s List, LLC which is in the technology business to provide online service to consumers in the Mexican market.

OnOur ~~February~~plan 1of operation for the next 12 months is to: (i). execute on the proof of concept and differentiators, ~~2016~~(ii) establish the market for our services (iii) assemble a team of highly skilled and experienced people (iii) execute the technology and establish a revenue base for our services. During the next 12 months, ~~500~~our cash requirements include expenses to market our technology; expenses to set up facilities and systems set ups to provide the services to the consumers; the payment of our SEC reporting and filing expenses,~~000~~ ~~shares~~including ~~were~~associated ~~issued~~legal and accounting fees; and costs incident to maintaining our ~~previous~~good ~~sole~~standing ~~director~~as ~~for~~a ~~services~~corporation in our state of organization. We anticipate that we will need to raise additional equity funds to successfully commence and operate not only our online technologies but create the system of providers to the consumer. We have no commitments to raise any additional funds at the present time, and we can offer no assurance that we will be able to raise additional funds on terms acceptable to the Company.

OnLiquidity February 2, 2016, Quest Management Inc. (the “Company”) filed Articles of Amendment with the Nevada SOS whereby it authorized a forward split at a ratio of ten-for-one share (10:1) of the Company’s issued and ~~outstanding~~Capital ~~shares of Common Stock. The Company also increased the authorized number of shares of Common Stock from 75,000,000 shares to 750,000,000 at a par value of $0.001.~~Resources

OnAs ~~February~~of 10October 31, ~~2016~~2022, ~~the~~we ~~Company~~had ~~filed~~total ancurrent ~~Issuer Company-Related Action~~assets ~~Notification~~of ~~Form~~$23,518 ~~with~~consisting ~~FINRA~~of ~~requesting~~$17,518 ~~the~~in ~~forward~~cash ~~split~~and at$6,000 in a ~~ratio~~note receivable. We had $369,805 in total current liabilities as of ~~ten~~October 31, 2022. Our total current liabilities of $369,805 consisted of notes payable $321,829, notes payable-~~for-one~~related ~~share~~party beof ~~effected~~$12,500 inand accounts ~~the~~payable ~~market~~and onaccrued ~~February~~expenses 22of $35,476. ~~2016~~See our Plan of Operation above for information about our cash requirements for the next 12 months.

OnFor ~~May 13, 2016, the Company issued~~ a ~~Convertible Promissory~~description ~~Note in the principal amount~~ of ~~$16,605 to Peak Marine Holdings LLC, a Florida limited liability company (“Peak”). This Convertible Promissory Note (~~the ~~“Note”)~~various ~~was issued in consideration of advances and~~ loans ~~made~~that ~~by Peak to~~ the Company. ~~Pursuant~~received toduring the ~~terms~~year ofended ~~the~~October ~~Note~~31, ~~the~~2022, ~~holder~~and ~~has~~subsequent ~~the right~~ to ~~convert~~October ~~any~~31, ~~portion~~2022, ofsee ~~the~~footnotes ~~principal~~4 ~~amount~~and ~~thereof~~5 atto the ~~par value of the~~ Company’s ~~common stock. The holder also has the right to assign any portion of the Note, or assign the shares to be issued upon~~financial ~~any~~statements ~~conversion~~included ~~of the Notes, to other parties~~herein. ~~During~~The ~~the~~Company ~~month~~intends ~~of December 2016, Peak sold all its interest in the Note~~ to ~~five~~repay ~~(5)~~these ~~independent third~~loans ~~parties~~from ~~(the~~future ~~“Holders”).~~revenues ~~During~~and ~~the~~offerings ~~month~~ of ~~January~~capital ~~2017~~raises, ~~the~~though ~~Holders provided notices of election to convert a total~~none ofhave ~~$15,000~~been offormally ~~the~~established ~~Note~~at ~~into shares, which totaled 15,000,000 shares of common stock. As of~~ the ~~prior~~date ~~year ended, October 31, 2019, there is $1,605 remaining in principal on this note and $453 in accrued interest. As~~ of ~~the current year October 31, 2020, there is $1,605 remaining in principle on~~ this ~~notes and $518 in accrued interest~~report.

OnSee ~~October 7, 2016,~~ the ~~Company~~Exhibit ~~filed~~Index ~~Articles~~below ~~of Amendment~~ to ~~its~~determine ~~Articles~~where copies of ~~Incorporation with~~ the ~~Nevada~~various ~~Secretary~~promissory ofnotes ~~State~~and/or ~~whereby~~amendments itare ~~amended~~located. ~~its~~The ~~Articles of Incorporation by decreasing the~~ Company’s ~~total~~may ~~issued~~seek ~~and~~additional ~~outstanding~~loans ~~shares~~from ofthird ~~common~~parties ~~stock~~on bythe ~~conducting~~same aor similar ~~reverse~~terms ~~split~~in ~~of such shares at~~ the ~~rate~~near offuture ~~one (1)~~on ~~share~~an ~~for~~as ~~every~~needed ~~one thousand (1~~basis,~~000)~~ ~~shares~~but ~~issued~~the ~~and~~Company ~~outstanding.~~can ~~The~~offer ~~reverse~~no ~~split~~assurance ~~resulted~~that inadditional ~~the~~funds ~~balance~~will ofbe ~~55,120 shares of~~available ~~issued~~to ~~and~~the ~~outstanding shares, including 120 shares issued in lieu of fractional shares~~Company.

~~On December 8, 2016, 46,000,000 shares were issued to our previous sole director for services.~~5

OnResults ~~October 31, 2018, the loan payable owed by the company to its previous officer and director for expenses that were paid on behalf~~ of the company, was adjusted to a $0 balance. The previous balance of $4,066 for loan payable was interest free and payable on demand as of July 31, 2018. As of October 31, 2018, after the Board approval, the Company has taken a gain on impairment of this loan, with $4,066 recognized in other income and adjusted loan payable balance to $0.Operations

OnYear ~~February~~Ended 6,October ~~2020~~31, ~~$4,145 of~~2022 ~~debt~~Compared ~~was~~Year ~~purchased in the Company in exchange for 200,000,000 shares of common stock issued to a Related Party. The Company recorded~~Ended aOctober ~~loss on the conversion of this debt in the amount of $615~~31,~~855.~~ ~~The fair market value of the common stock was $.0031 on the date of the conversion.~~2021

InWe ~~the~~had ~~current~~no ~~year~~revenues ~~ended~~during ~~October 31, 2021, our sales revenue was $0. Our cost of goods sold for~~ the year ended October 31, 2022. We ~~2021,~~hope ~~was~~to $0start ~~resulting~~earning inrevenues aduring ~~gross~~the ~~profit~~present offiscal ~~$0. Our operating expenses for the~~ year ~~ended~~ ending October 31, ~~2021, were $40,209 and we had other expenses of $12,905 from debt forgiveness, resulting in a net loss of $27,304~~2023.

InWe ~~comparison,~~incurred ~~our~~general ~~sales~~and ~~revenue~~administrative ~~for~~expenses ~~the year ended October 31, 2020, was~~of $0.189,997 ~~Our cost of goods sold~~ for the year ended October 31, ~~2020~~2022, ~~was~~an $0increase ~~resulting in a gross profit~~ of $0.149,788 ~~Our~~from ~~operating expenses for~~ the ~~year~~ ~~ended October 31, 2020, were~~ $2940,~~446~~209 ~~and we had other expenses~~ of ~~$615,855~~general ~~from loss from debt conversion~~ and ~~$64~~administrative ~~from~~expenses ~~interest expense,~~incurred ~~resulting~~during inthe ayear ~~net~~ended ~~loss~~October ~~of $645~~31,~~365~~ 2021.

6We incurred interest expense of $7,181 in the year ended October 31, 2022, an increase of $7,181 from $0 of interest expense incurred in the year ended October 31, 2021. The increase is due to the increase in aggregate principal balance of the notes payable in the later period from increased borrowings.

~~The~~We ~~following~~incurred ~~tables~~an ~~provide~~impairment ~~selected~~in ~~financial~~the ~~data~~year ~~about~~ended ~~our Company~~October ~~for~~31, ~~the~~2022, ~~period~~of ~~from~~$647,739, which represented the ~~date~~purchase ofprice ~~incorporation~~paid ~~through~~for ~~October~~Pedro’s 31List, ~~2021.~~LLC ~~For~~and ~~detailed~~assumed ~~financial~~liabilities ~~information,~~over ~~see~~assets ~~the~~that could ~~financial~~not ~~statements included~~be inassigned ~~this~~to ~~report~~assets or goodwill.

Balance Sheet Data:	10/31/2021
Cash	$	0
Total assets	$	0
Total liabilities	$	63,927
Stockholder’s equity	$	(63,927	)

We incurred a net loss of $882,360, or approximately $0.31 per share, in the year ended October 31, 2022, which is $855,056 more than the net loss of $27,304 incurred in the year ended October 31, 2021. The increase in the net loss incurred in the later period is largely attributable to an increase in general and administrative expenses and the impairment loss in the later period.

~~Plan~~Capital ~~of Operation for the next 12 months~~Resources

~~Our~~The cash ~~balance~~flows isfrom $0operating asactivities ofduring the year ended October 31, ~~2021.~~2022, ~~We do~~consisted ~~not~~of ~~believe~~the ~~that~~following: ~~our~~The ~~cash~~net ~~balance~~loss isof ~~sufficient~~$882,360 topartially ~~fund~~offset ~~our~~by ~~limited~~$647,739 ~~levels~~from the non-cash impairment on the acquisition, $50,000 in issuance of ~~operations~~common ~~beyond~~stock ~~one~~for ~~year’s~~services, ~~time~~a ~~unless~~$54,870 ~~additional~~increase in accounts payable and accrued expenses resulting ~~revenues~~in ~~are~~net ~~generated~~cash used in operating activities of $129,751.

~~Our~~The ~~independent~~cash ~~registered~~flows ~~public~~from ~~accountant~~operating ~~has~~activities ~~issued~~during the aprior ~~going~~year ~~concern~~ended ~~opinion.~~October ~~This~~31, ~~means~~2021, ~~that~~consisted ~~there~~of isthe ~~substantial~~following: ~~doubt~~The ~~that~~net weloss ~~can~~of ~~continue~~$27,304 aspartially anoffset ~~on-going~~by ~~business~~an ~~for~~decrease ~~the~~of ~~next~~$5,963 ~~twelve~~in ~~months~~accounts ~~unless~~payable weand ~~generate~~accrued ~~additional~~expenses ~~revenue~~– ~~sufficient~~Related toParty,an ~~maintain~~increase ~~operations~~of or$23,093 ~~obtain~~in ~~additional~~accounts ~~capital~~payable toand ~~pay~~accrued ~~our~~expenses ~~bills.~~and ~~There~~an isincrease ~~no assurance~~in wenotes ~~will~~payable ~~ever~~of ~~reach~~$10,174 ~~that~~resulting ~~stage~~in net cash used in operating activities of $0.

~~Over~~The ~~the~~cash ~~next~~flows ~~twelve~~from ~~months~~financing weactivities ~~plan~~during tothe year ~~engage~~ended inOctober 31, 2022 consisted of the following: ~~activities~~We toreceived ~~expand~~proceeds ~~our~~in ~~business~~notes ~~operations:~~ payable of $147,269, resulting in net cash provided by financing activities of $147,269.

Accounting/Auditing & Legal	$	25,000
Office & Administration	$	1,000
Working Capital	$	1,000
Total Expenses	$	27,000

The cash flows from financing activities during the year ended October 31, 2021 were $0

~~Accounting/Auditing~~Going & Legal: Expenses for accounting will go primarily toward the preparation of financial statements. Expenses for auditing will go to our auditor for our year end audits and quarterly reviews. Expenses for legal fees will go primarily to our lawyer to ensure that all our filings are in order and we are in compliance with different regulatory authorities.Concern

~~Office~~The ~~and~~Company’s ~~Administration:~~financial ~~This~~statements ~~will~~have bebeen presented on the basis that it is a going concern, which contemplates the realization of assets and the satisfaction of liabilities in ~~cost~~the normal course of ~~purchasing~~business. The ~~small~~Company ~~office~~has ~~equipment~~sustained ~~such~~operating aslosses aduring ~~computer,~~the ~~printer/scanner/copier/fax,~~current ~~expenses~~year-to-date ~~such~~and may not achieve the level of profitable operations to sustain its activities. These factors raise substantial doubt as ~~telephone,~~to ~~electricity,~~its ~~office~~ability to obtain debt ~~supplies,~~and/or ~~etc~~equity financing and achieve profitable operations.

~~Working~~Management ~~Capital:~~intends ~~Items~~to ~~not~~raise ~~accounted~~additional ~~for~~operating ~~elsewhere~~funds orto ~~that~~fund ~~are~~operations ~~difficult~~for the next 12 months through proceeds to ~~predict~~be ~~such~~received asfrom ~~bank~~the ~~fees~~raising funds through equity and/or debt offerings. However, ~~entertainment~~there can be no assurance management will be successful in its endeavors. Ultimately, ~~software~~the ~~products~~Company ~~and~~will ~~office~~need ~~equipment~~to achieve profitable operations in order to continue as a going concern.

~~Liquidity~~There are no assurances that the Company will be able to either (1) achieve a level of revenues adequate to generate sufficient cash flow from operations; or (2) obtain additional financing through either private placement, public offerings and/or ~~Capital~~bank ~~Resources~~financing necessary to support its working capital requirements. To the extent that funds generated from operations and any private placements, public offerings and/or bank financing are insufficient, the Company will have to raise additional working capital. No assurance can be given that additional financing will be available, or if available, will be on terms acceptable to the Company. If adequate working capital is not available to the Company, it may be required to curtail its operations.

~~At October 31, 2021, the Company had $0 in cash and there were outstanding liabilities of $63,927.~~6

AtEmerging ~~October~~Growth ~~31, 2020, the~~ Company ~~had $0 in cash and there were outstanding~~Critical Accounting ~~liabilities~~Policy ~~of $36,623.~~Disclosure

OnThe ~~May 31, 2016, the~~ Company ~~issued~~qualifies ~~a Convertible~~as ~~Promissory~~an ~~Note~~“emerging ingrowth ~~the principal amount of $16,605 to Peak Marine Holdings LLC, a Florida limited liability~~ company ~~(“Peak~~”~~). This~~ ~~Convertible~~under ~~Promissory Note (~~the ~~“Note”)~~2012 ~~was~~JOBS ~~issued~~Act. inSection ~~consideration~~107 of ~~advances~~the ~~and~~JOBS ~~loans~~Act ~~made~~provides bythat ~~Peak~~an toemerging ~~the~~growth ~~Company.~~company ~~Pursuant~~can totake ~~the~~advantage ~~terms~~ of the ~~Note,~~extended ~~the~~transition ~~holder~~period ~~has~~provided ~~the~~in ~~right~~Section to7(a)(2)(B) ~~convert any portion~~ of the ~~principal~~Securities ~~amount~~Act ~~thereof~~for atcomplying ~~the~~with ~~par~~new ~~value~~or ofrevised ~~the~~accounting ~~Company’s common stock~~standards. As ~~The~~an ~~holder~~emerging ~~also~~grown ~~has the right to assign any portion of the Note~~company, ~~or assign~~ the ~~shares~~Company tocan bedelay ~~issued upon any conversion of~~ the ~~Notes,~~adoption ~~to other parties. During the month~~ of ~~December~~certain ~~2016,~~accounting ~~Peak~~standards ~~sold~~until those ~~all~~standards ~~its~~would ~~interest~~otherwise inapply ~~the Note~~ to ~~five~~private ~~(5) independent third parties (the “Holders”)~~companies. ~~During~~The ~~the~~Company may ~~month~~elect ~~of January 2017, the Holders provided notices of election~~ to ~~convert~~take aadvantage ~~total~~ of ~~$15,000 of~~ the ~~Note~~benefits ~~into shares, which totaled 15,000,000 shares~~ of ~~common~~this ~~stock. As of the prior year ended October 31, 2020, there~~extended istransition ~~$1,605~~period ~~remaining~~ in ~~principle on this note and $453 in accrued interest. As of~~ the ~~current year October 31, 2021, there is no balance due on this note payable~~future.

~~During~~ITEM ~~the current fiscal year ended October 31, 2021, the Company issued two promissory notes totaling $11,000~~7A. ~~Additionally,~~QUANTITATIVE ~~the~~AND ~~Company~~QUALITATIVE ~~borrowed~~DISCLOSURES ~~from~~ABOUT aMARKET ~~Related Party $23,093.~~RISK

~~The~~Smaller ~~Company~~reporting ~~will~~companies ~~need~~are tonot ~~borrow~~required ~~money~~to ~~during~~ provide the ~~next fiscal~~information ~~year~~required toby ~~meet~~this ~~its operating costs~~item.

7ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA.

~~Off-Balance Sheet Arrangements~~7

WeGries do& ~~not~~Associates, ~~have~~LLC ~~any~~Certified ~~off-balance~~Public ~~sheet~~Accountants ~~arrangements that~~501 ~~have~~S. orCherry ~~are reasonably likely to have a current or future effect on our financial condition~~Street, ~~changes~~Suite in1100 ~~financial condition~~Denver, ~~revenues or~~Colorado ~~expenses, results of operations, liquidity, capital expenditures or capital resources that is material to investors.~~80246

~~Limited~~REPORT ~~Operating~~OF ~~History;~~INDEPENDENT ~~Need~~REGISTERED ~~for~~PUBLIC ~~Additional Capital~~ACCOUNTING FIRM

~~There~~To isthe ~~limited~~Board ~~historical financial information about us upon which to base an evaluation~~ of ~~our~~Directors ~~performance. We are in start-up stage operations~~ and ~~for the year ended October 31, 2021,~~Stockholders wePedro’s ~~have generated no revenues. We cannot guarantee we will be successful in our business operations. Our business is subject to risks inherent in the establishment of a new business enterprise~~List, ~~including limited capital resources and possible cost overruns due to price and cost increases in services and products~~Inc.

WeOpinion ~~have no assurance that future financing will be available to us~~ on ~~acceptable~~the ~~terms.~~Financial ~~If financing is not available on satisfactory terms, we may be unable to continue, develop or expand our operations. Equity financing could result in additional dilution to existing shareholders.~~Statements

~~Summary~~We have audited the accompanying balance sheet of Pedro’s ~~Significant~~List, ~~Accounting~~Inc. ~~Policies:~~(the Company) as of October 31, 2022 and the related statement of operations, stockholders’ deficit and cash flows for the period then ended 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 October 31, 2022, and the results of its operations and its cash flows for each of the period then ended in conformity with accounting principles generally accepted in the United States of America.

~~INCOME~~Basis ~~TAXES~~for Opinion

~~For~~These ~~federal~~financial ~~income~~statements ~~tax~~are ~~purposes,~~the ~~substantially all~~responsibility ~~expenses~~of ~~incurred~~the ~~prior~~Company’s tomanagement. ~~the~~Our ~~commencement~~responsibility ofis ~~operations~~to ~~must~~express bean ~~deferred~~opinion ~~and~~on ~~then~~the ~~they~~Company’s ~~may~~financial bestatements ~~written~~based ~~off~~on ~~over~~our audit. We are a ~~180-month~~public ~~period.~~accounting ~~Tax deductible~~firm ~~losses~~registered ~~can~~with bethe ~~carried~~Public ~~forward~~Company ~~for~~Accounting 20Oversight ~~years~~Board ~~until~~(United ~~utilized~~States) ~~for~~(PCAOB) ~~federal~~and ~~tax~~are ~~purposes.~~required to ~~The~~be ~~Company~~independent ~~will~~with ~~provide~~respect ato ~~valuation~~the ~~allowance~~ Company in accordance with the ~~full~~U.S. ~~amount~~federal ofsecurities laws and the ~~deferred~~applicable ~~tax~~rules ~~assets~~and ~~since~~regulations of ~~there~~the isSecurities noand ~~assurance~~Exchange ofCommission ~~future~~and ~~taxable~~the ~~income~~PCAOB.

~~The~~We ~~Company~~conducted ~~utilizes~~our ~~the~~audit ~~Financial~~in ~~Accounting~~accordance ~~Standards Board’s~~with ~~Accounting Standards Codification Topic 740 related to Income Taxes to account for~~ the ~~uncertainty in income taxes. Topic~~standards ~~740~~of ~~for Income Taxes clarifies~~ the ~~accounting~~PCAOB. ~~for~~Those ~~uncertainty~~standards inrequire ~~income~~that ~~taxes~~we byplan ~~prescribing rules for recognition, measurement~~ and ~~classification in~~perform ~~financial~~the ~~statements~~audit ~~of tax positions taken or expected~~ to beobtain inreasonable aassurance ~~tax~~about ~~return.~~whether ~~Further, it prescribes a two-step process for~~ the financial statements ~~statement~~are ~~measurement~~free ~~and recognition~~ of amaterial ~~tax~~misstatement, ~~position.~~whether ~~The~~due ~~first~~to ~~step~~error ~~involves~~or ~~the~~fraud. ~~determination~~The ofCompany ~~whether it~~ is ~~more likely than~~ not ~~(greater~~ ~~than~~required 50to ~~percent~~have, ~~likelihood)~~nor ~~that~~were awe ~~tax~~engaged ~~position~~to ~~will be sustained upon examination~~perform, an ~~based~~audit ~~on the technical merits~~ of ~~the~~its ~~position. The~~internal ~~second~~control ~~step~~over ~~requires that any tax position that meets the more likely than not recognition threshold be measured and recognized in the~~ financial ~~statements~~reporting. atAs ~~the~~part ~~largest amount~~ of ~~benefit~~our ~~that~~audit, iswe aare ~~greater~~required ~~than~~to 50obtain ~~percent~~an ~~likelihood~~understanding of ~~being realized upon ultimate~~internal ~~settlement.~~control ~~This~~over ~~topic~~financial ~~also~~reporting, ~~provides~~but ~~guidance~~not onfor the ~~accounting~~purpose ~~for~~of ~~related~~expressing ~~interest~~an ~~and~~opinion ~~penalties,~~on ~~financial~~the ~~statement~~effectiveness ~~classification and~~of ~~disclosure.~~the ~~The~~ Company’s ~~policy is that any interest or penalties related to uncertain tax positions are recognized in income~~internal ~~tax~~control ~~expense~~over ~~when~~financial ~~incurred~~reporting. ~~The~~Accordingly, ~~Company~~we ~~has~~express no ~~uncertain~~such ~~tax positions or related interest or penalties requiring accrual at October 31, 2021~~opinion.

~~CASH~~Our audit included performing procedures to assess the risks of material misstatement of the financial statements, 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. Our 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. We believe that our audits provide a reasonable basis for our opinion

~~There was $0 in cash as of the year ended October 30, 2021, and the prior year ended October 30, 2020~~.

~~REVENUE~~Going ~~RECOGNITION~~Concern ~~POLICY~~Uncertainty

The ~~Company~~accompanying ~~recognizes~~financial ~~revenues~~statements ~~and~~have ~~the~~been ~~related~~prepared ~~costs~~assuming that the ~~when~~Company ~~persuasive~~will ~~evidence~~continue ofas ana ~~arrangement~~going ~~exists,~~concern. ~~delivery~~As ~~and~~discussed ~~acceptance~~in note 2 to the financial statements, the Company has incurred ~~occurred~~losses since inception of $1,718,287. For the ~~price~~year isended ~~fixed~~October or31, ~~determinable~~2022, ~~and~~the ~~collection of~~Company ~~any~~had ~~resulting~~a ~~receivable~~net isloss ~~reasonably~~of ~~assured~~$882,360. ~~Costs~~These factors ~~and~~create ~~expenses~~an ~~are~~uncertainty ~~recognized~~as ~~during~~to the ~~period~~Company’s inability ~~which~~to ~~they~~continue ~~are~~as ~~incurred~~a going concern. ~~Any~~Management’s plans in regard to ~~revenues~~these ~~earned~~matters ~~include~~are ~~sales~~also ofdescribed ~~our~~in ~~exercise~~note ~~equipment~~2. The ~~Company~~financial ~~recognizes~~statements ~~these~~do ~~sales~~not ~~once~~include ~~delivery~~any ~~time~~adjustments isthat ~~confirmed~~might byresult from the ~~customer~~outcome of this uncertainty.

~~COST~~Emphasis OFof ~~SALES~~Matters-Risks and Uncertainties

~~Amounts~~The ~~that~~Company ~~will~~is benot ~~recorded~~able asto ~~cost~~predict ofthe ~~sales~~ultimate ~~relate~~impact that toCOVID ~~direct~~-19 ~~expenses incurred~~will inhave ~~order~~on toits ~~fulfill~~business. ~~orders~~However, ofif ~~our~~the ~~products.~~current ~~Such~~economic ~~costs~~conditions ~~are~~continue, ~~recorded~~the ~~and~~pandemic ~~allocated~~could ashave ~~incurred.~~an ~~Our~~adverse ~~cost~~impact on ofthe ~~sales~~economies ~~will consist~~and ~~primarily~~financial markets of many countries, including the ~~cost~~geographical ofarea ~~product,~~in ~~packaging/labeling~~which ~~costs~~the ~~and~~Company ~~shipping~~plans ~~expenses~~to operate.

8/s/ Gries & Associates, LLC We have served as the Company’s auditor since 2022. Denver, Colorado March 15, 2023 PCAOB# 6778

~~PROPERTY~~blaze@griesandassociates.com

~~Property~~PEDRO'S isLIST, ~~stated at historical cost~~INC. ~~Cost~~(Formerly ~~represents the~~Quest ~~purchase~~Management, ~~price of the asset and other costs incurred to bring the asset into its existing use~~Inc.) ~~Additions~~Consolidated ~~and~~Balance ~~improvements~~Sheets ~~are~~October ~~capitalized while routine repairs and maintenance are charged to expense as incurred. Upon sale or disposition~~31, ~~the~~2022 ~~historically recorded asset cost~~ and ~~any accumulated depreciation are removed from the accounts and the net amount less proceeds from disposal is charged or credited to other income or expense.~~2021

NET INCOME (LOSS) PER COMMON SHARE


	October 31,
	2022			2021

ASSETS


Current Assets
Cash	$	17,518		$	—
Note receivable		6,000			—

Total Current Assets		23,518			—

Total Assets	$	23,518		$	—

LIABILITIES AND STOCKHOLDERS' (DEFICIT)

Current Liabilities
Notes payable	$	321,829		$	17,150
Note payable- Related party		12,500			12,500
Accounts payable and accrued expenses		35,476			8,122
Accounts payable and accrued expenses- Related party		—			26,155

Total Current Liabilities		369,805			63,927

Total Liabilities		369,805			63,927

Commitments and contingencies		—			—

Stockholders (Deficit)
Common stock, $0.001 par value, 750,000,000 shares authorized;
50,073,887 and 53,887 shares issued and outstanding at
October 31, 2022 and 2021		50,074			54
Additional paid-in capital		1,321,926			771,946
Accumulated (Deficit)		(1,718,287	)		(835,927	)

Total Stockholders' (Deficit)		(346,287	)		(63,927	)

Total Liabilities and Stockholders' (Deficit)	$	23,518		$	—

~~Basic~~The ~~income~~accompanying ~~(loss)~~footnotes ~~per~~are ~~common~~an ~~share~~integral ispart ~~computed based upon the weighted~~of ~~average~~these ~~number~~consolidated offinancial ~~common shares outstanding during the period~~statements.

~~USE OF ESTIMATES~~8

~~The~~PEDRO’S preparation of the financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilitiesLIST, ~~the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods~~INC. ~~Actual results could differ from those estimates and assumptions.~~

~~ITEM~~(Formerly ~~7A.~~Quest ~~QUANTITATIVE~~Management, ~~AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK~~Inc.)

~~Smaller~~Consolidated ~~reporting~~Statement ~~companies~~of ~~are not required to provide the information required by this item.~~Operations

~~ITEM~~For 8.the ~~FINANCIAL~~Years ~~STATEMENTS AND~~Ended ~~SUPPLEMENTARY~~October ~~DATA.~~ 31, 2022, and 2021


	Years Ended
	October 31,
	2022			2021

Revenues	$	—		$	—

Total revenues

Operating Expenses
General and administrative		227,440			40,209

Total operating expenses		227,440			40,209

(Loss) before other expenses		(227,440	)		(40,209	)

Other (expense)
Impairment (loss)		(647,739	)		—
Debt forgiveness		—			12,905
Interest (expense)		(7,181	)		—

Total other (expense)		(654,920	)		12,905

(Loss) before income taxes		(882,360	)		(27,304	)
Income taxes		—			—

Net (loss)	$	(882,360	)	$	(27,304	)



(Loss) p er share-Basic and diluted	$	(0.31	)	$	(0.51	)

Weighted average shares outstanding
Weighted average shares outstanding Basic and diluted		2,802,435			53,887

~~PEDRO’S~~The ~~LIST,~~accompanying ~~INC~~footnotes are an integral part of these consolidated financial statements.

~~(Formerly Quest Management, Inc.)~~9

~~Balance~~PEDRO’S ~~Sheets~~LIST, INC.

~~October~~(Formerly ~~31,~~Quest ~~2021~~Management, ~~and 2020~~Inc.)

	October 31,
	2021			2020
ASSETS
Current Assets	$	—		$	—
Total Current Assets		—			—
Non-Current Assets		—			—
Total Non-Current Assets		—			—
Total Assets	$	—		$	—
LIABILITIES AND STOCKHOLDERS' (DEFICIT)
Current Liabilities
Notes payable	$	17,150		$	7,755
Note payable – related party		12,500			11,721
Accounts payable and accrued expenses		8,122			14,085
Accounts payable and accrued expenses – related party		26,155			3,062
Total Current Liabilities		63,927			36,623
Total Liabilities		63,927			36,623
Commitments and contingencies		—			—
Stockholders’ (Deficit)
Common stock, $0.001 par value, 750,000,000 shares authorized;
261,055,120 shares and issued and outstanding at
Common stock, $0.001 par value, 750,000,000 shares authorized; 261,055,120 shares and issued and outstanding at October 31, 2021, and 2020		261,055			261,055
Additional paid-in capital		510,945			510,945
Accumulated (deficit)		(835,927	)		(808,623	)
Total Stockholders’ (Deficit)		(63,927	)		(36,623	)
Total Liabilities and Stockholders’ (Deficit)	$	—		$	—

Consolidated Statement of Cash Flows

10For the Years Ended October 31, 2022, and 2021

PEDRO’S LIST, INC.


	Years Ended
	October 31,
	2022			2021

CASH FLOWS FROM OPERATING ACTIVITIES:
Net (loss)		(882,360	)		(27,304	)
Adjustments to reconcile net loss to net cash used
in operating activities:
Impairment loss		647,739			—
Common stock issued for services		50,000			—
Changes in assets and liabilities:
Increase in notes payable		—			10,174
Increase in accounts payable and accrued expenses		54,870			(5,963	)
Increase in accounts payable and accrued expenses - Related party		—			23,093

Net cash (used) in operating activities		(129,751	)		—

CASH FLOWS FROM FINANCING ACTIVITIES:
Increase in notes payable		147,269			—

Net cash provided by financing activities		147,269			—

Net increase in cash		17,518			—

CASH AT BEGINNING PERIOD		—			—

CASH AT END OF PERIOD	$	17,518		$	—

SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest	$	—		$	—
Cash paid for income taxes	$	—		$	—
Impairment loss	$	647,739		$	—
Common stock issued for services	$	50,000		$	—

~~(Formerly~~The ~~Quest~~accompanying ~~Management,~~footnotes ~~Inc~~are an integral part of these consolidated financial statements.)

~~Statements of Operations~~10

PEDRO’S LIST, INC. (Formerly Quest Management, Inc.) Consolidated Statements of Stockholders’ (Deficit) For the Years Ended October 31, ~~2021~~2022, and ~~2020~~2021

	Years Ended October 31,
							Additional
	2021			2020
	Common Stock						Paid-In		Accumulated			Stockholders'
Revenues	$	-		$	-
	Shares			Amount			Capital		(Deficit)			(Deficit)
Total revenues		-			-
Balance - November 1, 2020		53,887		$	54		$	771,946	$	(808,623	)	$	(36,623	)
Operating Expenses
Issuance of common stock for acquisition
General administrative		40,209			29,446
Issuance of common stock for acquisition, shares
Total operating expenses		40,209			29,446
Issuance of common stock for services
(Loss) before other expenses		(40,209	)		(29,446	)
Issuance of common stock for services, shares
Other (expense)
Net (loss) for the year ended October 31, 2021		—			—			—		(27,304	)		(27,304	)
Loss from debt conversion		—			(615,855	)
Balance - October 31, 2021		53,887		$	54		$	771,946	$	(835,927	)	$	(63,927	)
Debt forgiveness		12,905			—
								Additional
Interest (expense)		—			(64	)
		Common Stock						Paid-In		Accumulated			Stockholders'
Total other (expense)		12,905			(615,919	)
		Shares			Amount			Capital		(Deficit)			(Deficit)
(Loss) before income taxes		(27,304	)		(645,365	)
Balance - November 1, 2021		53,887		$	54		$	771,946	$	(835,927	)	$	(63,927	)
Income taxes		—			—
Issuance of common stock for acquisition		20,000			20			549,980		—			550,000
Net (loss)	$	(27,304	)	$	(645,365	)
Issuance of common stock for services		50,000,000			50,000			—		—			50,000
(Loss) per share – Basic and diluted	$	(0.00	)	$	(0.00	)
Net (loss) for the year ended October 31, 2022		—			—			—		(882,360	)		(882,360	)
Weighted average shares outstanding
Balance - October 31, 2022		50,073,887		$	50,074		$	1,321,926	$	(1,718,287	)	$	(346,287	)
Weighted average shares outstanding Basic and diluted		261,055,120			192,789,924

11The accompanying footnotes are an integral part of these consolidated financial statements.

~~PEDRO’S LIST, INC.~~11

~~(Formerly~~PEDRO’S ~~Quest Management~~LIST, ~~Inc~~INC.)

~~Statements~~(Formerly ofQuest ~~Cash~~Management, ~~Flows~~Inc.)

~~For~~Notes ~~the~~to ~~Years~~Consolidated ~~Ended~~Financial ~~October 31, 2021, and 2020~~Statements

	Years Ended
	October 31,
		2021			2020
CASH FLOWS FROM OPERATING ACTIVITIES
Net (loss)	$	(27,304	)	$	(645,365	)
Adjustments to reconcile net loss to net cash used in operating activities:
Loss from debt conversion		—			615,855
Changes in assets and liabilities
Increase in notes payable		10,174			—
Increase in accounts payable and accrued expenses		(5,963	)		4,432
Increase in accounts payable and accrued expenses – related party		23,093			3,062
Net cash (used) in operating activities		—			(22,016	)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from debt conversion		—			4,145
Assumption of note payable by outside party		—			—
Increase in notes payable		—			6,150
Increase in notes payable – related party		—			11,721
Net cash provided by financing activities		—			22,016
Net (decrease) in cash		—			—
CASH AT BEGINNING PERIOD		—			—
CASH AT END OF PERIOD	$	—		$	—
SUPPLEMENTAL CASH FLOW INFORMATION
Cash paid for interest	$	—		$	—
Cash paid for income taxes	$	—		$	—
Loss from debt conversion	$	—		$	615,855

October 31, 2022 and 2021

12NOTE 1- Business, Basis of Presentation and Significant Accounting Policies

~~PEDRO’S~~Nature ~~LIST,~~of ~~INC.~~Operations

~~(Formerly~~Pedro’s ~~Quest~~List, Inc., formerly known as Quest Management, Inc. (the “Company”) was incorporated in the State of Nevada on October 12, 2014. The Company originally intended to engage in the business of development of marketing channels to distribute fitness equipment to the wholesale market in the United States. The Company acquired Pedro’s List U.S. L.L.C. on May 23, 2022 through the exchange of 20,000 shares of its common stock and is entering into the business of offering an online service to consumers looking for credible and reputable home service and repair providers in Mexico. This acquisition was treated as a purchase with Pedro’s List, Inc. being the Acquirer.

~~Statements~~The Company may continue to seek the acquisition of ~~Stockholders’~~other ~~Deficit~~business activities and the related capital needed to enter into an activity to bring operations that would be profitable and increase the value to the shareholders. The activities may be in the industries currently or previously pursued, but it is not known at this point in time, and the current operations will be financed by its parent company and/or debts incurred by the Company.

~~For~~Basis ~~the~~of ~~Years Ended October 31, 2021, and 2020~~Presentation

				Additional
	Common Stock				Additional Paid-in Capital		Accumulated (Deficit)			Stockholders’ (Deficit)
	Shares		Amount
Balance – November 1, 2019	61,055,120	$	61,055	$	90,945	$	(163,258	)	$	(11,258	)
Common stock issued for debt	200,000,000		200,000		420,000		—			620,000
Net (loss) for the year ended October 31, 2020	—		—		—		(645,365	)		(645,365	)
Balance – October 31, 2020	261,055,120		261,055		510,945		(808,623	)		(36,623	)
Net (loss) for the year ended October 31, 2021	—		—		—		(27,304	)		(27,304	)
Balance – October 31, 2021	261,055,120	$	261,055	$	510,945	$	(835,927	)	$	(63,927	)

The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”) and are presented in US dollars. The Financial Statements and related disclosures as of October 31, 2022 and 2021 are audited pursuant to the rules and regulations of the United States Securities and Exchange Commission (“SEC”). All other periods presented in these financial statements are unaudited pursuant to the rules and regulations of the United States Securities and Exchange Commission (“SEC”). Unless the context otherwise requires, all references to “Quest Management,” “we,” “us,” “our” or the “Company” are to Pedro’s List, Inc.

13Cash and Cash Equivalents

~~PEDRO’S~~The ~~LIST,~~Company ~~INC~~considers all highly liquid investments purchased with original maturities of three months or less to be cash equivalents.

~~(Formerly~~Revenue ~~Quest Management, Inc.)~~Recognition

~~Notes~~The Company applies ASC 606, Revenue from Contracts with Customers. Under ASC 606, the Company will recognize revenue from the sale of our exercise equipment by applying the following steps: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to ~~Financial~~each ~~Statements~~performance obligation in the contract; and (5) recognize revenue as each performance obligation is satisfied.

~~October~~Advertising ~~31, 2021, and 2020~~

~~NOTE~~Advertising 1costs –are ~~BUSINESS,~~expensed ~~BASIS~~as OFincurred. Advertising ~~PRESENTATION~~expenses for ~~AND~~the ~~SIGNIFICANT~~years ~~ACCOUNTING POLICIES~~ended October 31, 2022 and 2021 were $0.

~~Nature of Operations~~12

~~Pedro~~PEDRO’sS ~~List~~LIST, ~~Inc~~INC., formerly known as Quest Management, Inc. (the “Company”) was incorporated in the State of Nevada on October 12, 2014. The Company originally intended to engage in the business of development of marketing channels to distribute fitness equipment to the wholesale market in the United States. The Company, as described in the subsequent events footnote, expects to acquire Pedro’s List, LLC in the first calendar quarter of 2022 and is entering into the business of offering an online service to consumers looking for credible and reputable home service and repair providers in Mexico.

~~Basis~~(Formerly ofQuest ~~Presentation~~Management, Inc.)

~~The~~Notes ~~financial~~to ~~statements~~Consolidated ~~of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”) and are presented in US dollars. The~~ Financial Statements and related disclosures as of October 31, 2021 and 2020 are audited pursuant to the rules and regulations of the United States Securities and Exchange Commission (“SEC”). Unless the context otherwise requires, all references to “Quest Management,” “we,” “us,” “our” or the “Company” are to Pedro’s List, Inc.

~~Cash~~October ~~and~~31, ~~Cash~~2022 ~~Equivalents~~and 2021

~~The~~NOTE ~~Company~~1 ~~considers~~– ~~all~~Business, ~~highly~~Basis ~~liquid investments purchased with original maturities~~ of ~~three~~Presentation ~~months~~and orSignificant ~~less~~Accounting Policies ~~to be cash equivalents.~~ (Continued)

~~Intangible~~Intangibles ~~Assets~~with Finite Lives

~~Goodwill~~The ~~and~~Company ~~intangible~~applies ~~assets~~the ~~are~~provisions ~~reviewed~~of ~~for~~Financial ~~potential~~Accounting ~~impairment~~Standards inBoard ~~accordance~~(“FASB”) ~~with~~Accounting ~~ASC~~Standards ~~350,~~Codification ~~Intangibles~~(“ASC”) 360-10, ~~Goodwill~~Property, Plant and ~~Other~~Equipment, where ~~whenever~~applicable ~~events~~to orall ~~circumstances~~long ~~indicate~~lived ~~that~~assets. ~~their~~FASB ~~carrying amounts~~ASC ~~may~~360-10 ~~not~~addresses beaccounting ~~recoverable~~and reporting for impairment and disposal of long-lived assets. The Company ~~had~~periodically noevaluates ~~such~~the ~~intangibles~~carrying atvalue ~~October~~of ~~31,~~long-lived ~~2021~~assets ~~and~~to ~~2020,~~be held and ~~recorded~~used noin accordance with FASB ASC 360-10. FASB ASC 360-10 requires impairment losses to be recorded on long-lived assets used in operations when indicators of impairment are present ~~during~~and the ~~years~~undiscounted ~~ended~~cash ~~October~~flows 31estimated to be generated by those assets are less than the assets’ carrying amounts. In that event, a ~~2021~~loss ~~and~~is ~~2020~~recognized based on the amount by which the carrying amount exceeds the fair market value of the long-lived assets. Loss on long-lived assets to be disposed of is determined in a similar manner, ~~respectively~~except that fair market values are reduced for the cost of disposal.

~~Revenue~~The ~~Recognition~~Company does not amortize any intangible assets with finite lives.

~~The~~Goodwill ~~Company~~and ~~applies~~intangible ~~ASC~~assets ~~606,~~are ~~Revenue~~reviewed ~~from~~for ~~Contracts~~potential ~~with~~impairment ~~Customers.~~whenever ~~Under~~events ~~ASC~~or ~~606,~~circumstances ~~the~~indicate ~~Company~~that ~~will~~their ~~recognize~~carrying ~~revenue~~amounts ~~from~~may ~~the~~not ~~sale~~be ofrecoverable. ~~our~~Management ~~exercise~~determined ~~equipment~~an ~~by applying the following~~impairment ~~steps:~~adjustment ~~(1)~~related ~~identify~~to ~~the~~these ~~contract~~intangibles ~~with~~was anecessary ~~customer;~~at ~~(2)~~October ~~identify~~31, ~~the~~2022. ~~performance~~The ~~obligations~~Company inimpaired the ~~contract;~~goodwill ~~(3)~~allocated ~~determine~~from the ~~transaction~~purchase ~~price;~~of ~~(4)~~its ~~allocate~~Subsidiary ~~the transaction price to each performance obligation~~ in the ~~contract;~~amount ~~and~~of ~~(5) recognize revenue as each performance obligation is satisfied~~$647,739.

~~Advertising~~Fair Value of Financial Instruments

~~Advertising~~The ~~costs~~Company ~~are~~adopted ~~expensed~~ASC as820, ~~incurred~~Fair Value Measurements and Disclosures, which provides a framework for measuring fair value under US GAAP. ~~Advertising~~ ~~expenses~~Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the ~~years~~principal ~~ended~~or ~~October~~most ~~31,~~advantageous ~~2021~~market ~~and~~for ~~2020~~the ~~were~~asset or $0liability in an orderly transaction between market participants on the measurement date. The standard also expands disclosures about instruments measured at fair value and establishes a fair value hierarchy, which requires an entity to maximize the use

~~Fair~~of ~~Value~~observable inputs and minimize the use of ~~Financial~~unobservable inputs ~~Instruments~~when measuring fair value. The standard describes three levels of inputs that may be used to measure fair value:

~~The~~Level ~~Company~~1 ~~adopted~~— ~~ASC~~Quoted ~~820,~~prices ~~Fair~~for ~~Value~~identical ~~Measurements~~assets and ~~Disclosures,~~liabilities ~~which provides a framework for measuring fair value under US GAAP. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price)~~ in ~~the~~active principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The standard also expands disclosures about instruments measured at fair value and establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The standard describes three levels of inputs that may be used to measure fair value:markets;

Level 12 — Quoted prices for ~~identical~~similar assets and liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; and model-derived valuations in which all significant inputs and significant value drivers are observable in active markets; and

Level 23 — ~~Quoted~~Valuations ~~prices~~derived ~~for~~from ~~similar assets and~~valuation ~~liabilities~~techniques in ~~active~~which ~~markets;~~one ~~quoted prices for identical~~ or ~~similar~~more ~~assets and liabilities in markets that are not active; and model-derived valuations in which all~~ significant inputs ~~and~~or significant value drivers are ~~observable in active markets; and~~unobservable.

~~Level~~ Use 3of ~~— Valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable.~~Estimates

14The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Management makes these estimates using the best information available at the time the estimates are made; however actual results could differ materially from those estimates.

~~QUEST MANAGEMENT, INC.~~13

~~Notes~~PEDRO’S toLIST, ~~Audited Financial Statements~~INC.

~~October~~(Formerly 31Quest Management, ~~2021 and 2020~~Inc.)

~~NOTE~~Notes 1-to ~~Business,~~Audited ~~Basis~~Financial ~~of Presentation and Significant Accounting Policies (continued)~~Statements

~~Use~~October of31, ~~Estimates~~2022 and 2021

~~The~~NOTE ~~preparation~~1- ofBusiness, ~~financial~~Basis ~~statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts~~ of ~~assets~~Presentation and ~~liabilities and disclosure~~ ofSignificant ~~contingent~~Accounting ~~assets~~Policies and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Management makes these estimates using the best information available at the time the estimates are made; however actual results could differ materially from those estimates.(continued)

Emerging Growth Company Critical Accounting Policy Disclosure

The Company qualifies as an “emerging growth company” under the 2012 JOBS Act. Section 107 of the JOBS Act provides that an emerging growth company can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting standards. As an emerging grown company, the Company can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. The Company has chosen to “opt out” of such extended transition period, and as a result, the Company will comply with new or revised accounting standards on the relevant dates on which adoption of such standards is required for non-emerging growth companies.

Income Taxes

The Company accounts for income taxes under ASC 740-10-30, Income Taxes. Deferred income tax assets and liabilities are determined based upon differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statements of operations in the period that includes the enactment date.

The Company adopted ASC 740-10-25, which addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under ASC 740-10-25, 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 financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. ASC 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. The Company had no material adjustments to its liabilities for unrecognized income tax benefits according to the provisions of ASC 740-10-25.

Loss Per Share

Net loss per common share is computed pursuant to ASC 260-10-45, Earnings Per Share. Basic net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted net loss per share is computed by dividing net loss by the weighted average number of shares of common stock and potentially outstanding shares of common stock during each period, unless their effect is anti-dilutive due to continuing losses. There were no potentially dilutive shares outstanding as of October 31, ~~2021~~2022 and ~~2020~~2021, respectively.

~~Recent~~Principles ~~Accounting~~of ~~Pronouncements~~Consolidation

WeThe doconsolidated ~~not~~financial ~~expect~~statements include the accounts ~~adoption~~ of ~~recently~~Pedro’s ~~issued~~List, ~~accounting pronouncements~~Inc. toand ~~have~~its awholly-owned ~~significant~~Subsidiary ~~impact~~Pedro’s onList ~~our~~U.S. ~~results~~L.L.C. ofAll ~~operations~~intercompany ortransactions ~~financial~~are eliminated ~~position~~in consolidation.

15Recent Accounting Pronouncements

~~QUEST~~We ~~MANAGEMENT,~~do ~~INC~~not expect the adoption of recently issued accounting pronouncements to have a significant impact on our results of operations or financial position.

~~Notes to Audited Financial Statements~~14

~~October~~PEDRO’S 31LIST, ~~2021 and 2020~~INC.

~~NOTE~~(Formerly 2Quest –Management, ~~Financial Condition and Going Concern~~Inc.)

~~The~~Notes Company’s financial statements have been presented on the basis that it is a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company had limited operations during the period from October 12, 2014 (date of inception) to ~~October 31,~~Consolidated ~~2021~~Financial resulted in accumulated deficit of $835,927. As of October 31, 2021, Company had working capital deficit of $63,927. These factors raise substantial doubt as to its ability to obtain debt and/or equity financing and achieve profitable operations.Statements

~~Management~~October ~~intends~~31, to2022 ~~raise additional operating funds through equity~~ and~~/or~~ debt offerings. However, there can be no assurance management will be successful in its endeavors. Ultimately, the Company will need to achieve profitable operations in order to continue as a going concern.2021

~~There~~NOTE ~~are no assurances that the Company will be able to either (1) achieve a level of revenues adequate to generate sufficient cash flow from operations; or (~~2) ~~obtain~~– ~~additional~~Financial ~~financing through~~Condition ~~either private placement, public offerings~~ and~~/or~~ ~~bank~~Going financing necessary to support its working capital requirements. To the extent that funds generated from operations and any private placements, public offerings and/or bank financing are insufficient, the Company will have to raise additional working capital. No assurance can be given that additional financing will be available, or if available, will be on terms acceptable to the Company. If adequate working capital is not available to the Company, it may be required to curtail its operations.Concern

~~NOTE~~The 3Company’s ~~– Notes~~financial ~~Payable~~statements have been presented on the basis that it is a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company had limited operations during the period from October 12, 2014 (date of inception) to October 31, 2022 resulted in accumulated deficit of $1,718,287. As of October 31, 2022, Company had working capital deficit of $346,287. These factors raise substantial doubt as to its ability to obtain debt and/or equity financing and achieve profitable operations.

OnManagement ~~May~~intends ~~31,~~to ~~2016,~~raise ~~the~~additional ~~Company~~operating ~~issued a Convertible~~funds ~~Promissory~~through ~~Note~~equity inand/or ~~the~~debt ~~principal amount of $16~~offerings. However,~~605~~ tothere ~~Peak~~can ~~Marine~~be ~~Holdings~~no ~~LLC,~~assurance amanagement ~~Florida~~will ~~limited~~be ~~liability~~successful ~~company~~in ~~(“Peak”)~~its endeavors. Ultimately, ~~This~~the ~~Convertible~~Company ~~Promissory~~will ~~Note~~need ~~(the~~to ~~“Note”)~~achieve ~~was~~profitable ~~issued~~operations in ~~consideration~~order ofto ~~advances~~continue ~~and~~as ~~loans~~a ~~made~~going ~~by Peak to the Company~~concern.

~~Pursuant~~There toare ~~the~~no ~~terms~~assurances ofthat the ~~Note,~~Company ~~the~~will ~~holder has~~be ~~the~~able ~~right~~ to ~~convert~~either ~~any~~(1) ~~portion~~achieve ofa ~~the~~level ~~principal~~of ~~amount~~revenues ~~thereof~~adequate atto ~~the~~generate ~~par~~sufficient ~~value~~cash offlow ~~the~~from ~~Company’s~~operations; ~~common~~or ~~stock.~~(2) ~~The~~obtain ~~holder~~additional ~~also~~financing ~~has~~through ~~the~~either ~~right~~private toplacement, ~~assign~~public ~~any~~offerings ~~portion~~and/or ofbank ~~the~~financing ~~Note~~necessary orto ~~assign~~support its working capital requirements. To the ~~shares~~extent tothat befunds ~~issued~~generated ~~upon~~from operations and any ~~conversion~~private ofplacements, ~~the~~public ~~Notes~~offerings and/or bank financing are insufficient, the Company will have to ~~other~~raise ~~parties~~additional working capital. ~~During~~ No ~~the~~assurance ~~month~~can ofbe ~~December~~given ~~2016~~that additional financing will be available, or ~~Peak~~if ~~sold~~available, ~~all~~will ~~its~~be ~~interest~~on interms acceptable to the ~~Note~~Company. If toadequate ~~five~~working ~~(5)~~capital ~~independent~~is ~~third~~not ~~parties~~available (to the ~~“Holders”)~~Company, it may be required to curtail its operations.

~~During~~NOTE ~~the~~3 ~~month~~– of January 2017, the Holders provided notices of election to convert a total of $15,000 of the Note into shares, which totaled 15,000,000 shares of common stock. An outside party assumed the remaining balance on the Note of $1,605 in April 2021. This balance was added to the advances the party is owed in accounts payable, plus the accrued interest of $550 mentioned below.Acquisition

AtEffective ~~October~~May 3123, ~~2021,~~2022 ~~the~~acquired ~~Company~~all ~~had~~membership ~~recorded $550~~interests in ~~accrued~~Pedro’s ~~interest~~List ~~payable on the note that was assumed as mentioned above~~U. ~~This amount was included in the forgiveness of debt during the current year~~S. ~~The interest expense for the years ended October 31, 2021 and 2020 was $0 and $64, respectively~~L.L.C.(“PLLLC”).

AtThe ~~October~~purchase ~~31,~~price ~~2021,~~for the ~~Company~~acquisition ~~has~~of aPLLLC ~~Promissory~~was ~~Note~~the inissuance ~~the~~of ~~principal~~20,000 ~~amount~~shares of ~~$6,150~~the toCompany’s ancommon ~~LLC~~stock at $27.50 ~~This~~per ~~Promissory~~share ~~Note~~and (the ~~“Note”)~~assumption ~~was~~of ~~issued~~the innet ~~consideration~~liabilities of ~~advances~~BSLLC. ~~and~~One ~~loans~~hundred ~~made~~percent byof the ~~LLC~~purchase toprice ~~the~~was ~~Company~~allocated to goodwill.

AtThe ~~October~~allocation ~~31,~~of ~~2021,~~ the ~~Company~~purchase ~~has~~price ~~two~~and ~~Promissory Notes in~~ the ~~principal~~estimated fair ~~amount~~market values of ~~$6,000 to an Individual. This Promissory Note (~~the ~~“Note”)~~assets ~~was~~acquired, ~~issued~~and inliabilities ~~consideration~~assumed ~~of a~~are ~~payment~~shown ~~made by him to the Company’s attorney and a vendor~~below.

At October 31, 2021, the Company has a Promissory Notes in the principal amount of $5,000 to an outside party. This Promissory Note (the “Note”) was issued in consideration of a payment made by him to the Company’s attorney.


Cash	$	45,198
Intercompany debt offset		18,155
Note receivable		6,000
Total assets acquired		69,353

Accounts payable and accrued expenses		9,682
Notes payable		157,410
Total liabilities assumed		167,092
Net debt assumed		97,439
Common stock issued		550,000
Amount allocated to goodwill (impaired)	$	647,439

These loans were for operating expenses of the Company, due upon demand and have no interest rate. The notes were originally made for six to twelve months, but are due upon demand without any penalties or interest.15

16PEDRO’S LIST, INC.

~~QUEST~~(Formerly ~~MANAGEMENT~~Quest Management, ~~INC~~Inc.)

Notes to ~~Audited~~Consolidated Financial Statements

October 31, ~~2021~~2022 and ~~2020~~2021

NOTE 4 – ~~Note~~Notes Payable~~-Related Party~~

AsThe ofCompany’s ~~October~~debt ~~31,~~consists ~~2021, loan amount~~ of ~~$12,500 is due to Custodian of~~ the ~~company. The note is non-interest bearing, unsecured and is payable on demand.~~following:

These loans were for operating expenses of the Company, due upon demand and have no interest rate.

	October 31, 2022		October 31, 2021
Notes payable, non-interest bearing, due upon demand, unsecured.	$	53,269	$	5,000
Note payable, non-interest bearing, due upon demand, unsecured.		32,410		—
Note payable, 10% per month interest, due with interest on September 1, 2023, secured by assets of the company		50,000		—
Note payable, non-interest bearing, due March 20, 2023, unsecured, convertible at $.50 per share		45,000		—

Note payable, 15% interest, due upon demand, unsecured.		25,000		—
Note payable, non-interest bearing, due upon demand, unsecured.		100,000		—
Note payable, non-interest bearing, due upon demand, unsecured.		6,150		6,150
Notes payable, non-interest bearing, due upon demand, unsecured		10,000		6,000

Total due		321,829		17,150
Current Portion		321,829		17,150
Long-term portion	$	—	$	—

NOTE 5 – ~~Income~~Note ~~Taxes~~Payable -Related Party

The Company adopted the provisions of ASC 740-10 (formerly known as FIN No. 48, Accounting for Uncertainty in Income Taxes). ASC 740-10 clarifies the accounting for uncertainty in income taxes recognized in a company’s ~~financial~~related ~~statements.~~party ~~ASC~~debt ~~740-10~~consists ~~requires a company to determine whether it is more likely than not that a tax position will be sustained upon examination based upon the technical merits~~ of ~~the position. If the more-likely-than-not threshold~~ ~~is met, a company must measure~~ the tax position to determine the amount to recognize in the financial statements. The application of income tax law is inherently complex. Laws and regulation in this area are voluminous and are often ambiguous. As such, we are required to make many subjective assumptions and judgments regarding the income tax exposures. Interpretations and guidance surrounding income tax laws and regulations change over time. As such, changes in the subjective assumptions and judgments can materially affect amounts recognized in the balance sheets and statements of income.following:

The Company has no unrecognized tax benefit, which would affect the effective tax rate if recognized. There has been no significant change in the unrecognized tax benefit during the period ended October 31, 2021.

	October 31, 2022		October 31, 2021
Notes payable, non-interest bearing, due upon demand, unsecured	$	12,500	$	12,500

Total due		12,500		12,500
Current Portion		12,500		12,500
Long-term portion	$	—	$	—

We classify interest and penalties arising from the underpayment of income taxes in the statement of income under general and administrative expenses. As of October 31, 2021, we had no accrued interest or penalties related to uncertain tax positions.16

~~Deferred~~PEDRO’S taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carry forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance whenLIST, ~~in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized~~INC. ~~Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.~~

~~The components of deferred income tax assets~~ (~~liabilities)~~Formerly atQuest ~~October 31~~Management, ~~2021, were as follows:~~Inc.)

	Balance			Rate			Tax
Federal loss carryforward	$	835,927	(1)		21	%	$	175,545
Valuation allowance								(175,545	)
Deferred tax asset							$	—

Notes to Consolidated Financial Statements

~~(1)~~October ~~This~~31, ~~amount~~2022 ~~has~~and ~~been~~2021 ~~restated due to an adjustment in a previous period for the value assigned to shares issued for services.~~

~~The~~NOTE ~~new~~6 ~~law~~– ~~also~~Income changes the rules on NOL carry forward. The 20-year limitation was eliminated, giving the taxpayer the ability to carry forward losses indefinitely. However, NOL carry forward arising after January 1, 2018, will now be limited to 80 percent of taxable income. Taxes

17The Company adopted the provisions of ASC 740-10 (formerly known as FIN No. 48, Accounting for Uncertainty in Income Taxes). ASC 740-10 clarifies the accounting for uncertainty in income taxes recognized in a company’s financial statements. ASC 740-10 requires a company to determine whether it is more likely than not that a tax position will be sustained upon examination based upon the technical merits of the position. If the more-likely-than-not threshold is met, a company must measure the tax position to determine the amount to recognize in the financial statements. The application of income tax law is inherently complex. Laws and regulation in this area are voluminous.

~~QUEST~~and ~~MANAGEMENT~~are often ambiguous. As such, ~~INC~~we are required to make many subjective assumptions and judgments regarding the income tax exposures. Interpretations and guidance surrounding income tax laws and regulations change over time. As such, changes in the subjective assumptions and judgments can materially affect amounts recognized in the balance sheets and statements of income.

~~Notes~~The toCompany ~~Audited~~has ~~Financial~~no ~~Statements~~unrecognized tax benefit, which would affect the effective tax rate if recognized. There has been no significant change in the unrecognized tax benefit during the period ended October 31, 2022.

We classify interest and penalties arising from the underpayment of income taxes in the statement of income under general and administrative expenses. As of October 31, ~~2021~~2022, ~~and~~we ~~2020~~had no accrued interest or penalties related to uncertain tax positions.

~~NOTE~~Deferred 6taxes –are ~~Capital~~provided ~~Changes~~on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carry forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

OnThe ~~February~~components ~~6, 2020, $4,145~~ of ~~debt~~deferred ~~was~~income ~~purchased~~tax inassets ~~the~~(liabilities) ~~Company~~at ~~in exchange for 200,000,000~~October ~~shares~~31, ~~of common stock issued to a Related Party. The Company recorded a loss on the conversion of this debt in the amount of $615~~2022,~~855.~~ ~~The~~were ~~fair market~~as ~~value of the common stock was $.0031 on the date of the conversion.~~follows:

NOTE 7 – Contingencies and Commitments


	Balance		Rate			Tax
Federal loss carryforward	$	1,718,287		21	%	$	360,840
Valuation allowance							(360,840	)
Deferred tax asset						$	—

~~The~~NOTE ~~Company~~7 ~~follows~~– ~~ASC~~Capital 440 & ASC 450, subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies and commitments respectively. Certain conditions may exist as of the date the financial statements are issued, which may result in a loss to the Company, but which will only be resolved when one or more future events occur or fail to occur.Stock

The Company ~~assesses~~on ~~such~~May ~~contingent liabilities~~23, ~~and~~ ~~such~~2022 ~~assessment~~issued ~~inherently~~20,000 ~~involves~~shares ~~an exercise~~ of its ~~judgment.~~common Instock ~~assessing~~valued ~~loss~~at ~~contingencies~~$27.50 ~~related~~per toshare ~~legal~~for ~~proceedings that are pending against~~ the ~~Company~~acquisition orof ~~un-asserted~~Pedro’s ~~claims~~List ~~that~~U.S. ~~may~~L.L.C. ~~result~~This intransaction ~~such~~was ~~proceedings,~~determined ~~the~~to ~~Company evaluates the perceived merits of any~~be ~~legal~~an ~~proceedings~~acquisition orfor ~~un-asserted~~accounting ~~claims~~purposes aswith ~~well~~Pedro’s asList, ~~the~~Inc. ~~perceived~~being ~~merits of~~ the ~~amount of relief sought or expected to be sought therein~~Acquirer.

IfThe the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s ~~financial~~on ~~statements.~~October ~~If the assessment indicates that a potentially material loss contingency is not probable but is reasonably possible~~11, or2022 isissued ~~probable but cannot be estimated~~50, ~~then the nature of the contingent liability~~000, ~~and an estimate~~000 ofshares ~~the range~~ of ~~possible~~its ~~losses,~~common ifstock ~~determinable~~valued ~~and~~at ~~material,~~$.001 ~~would~~per beshare ~~disclosed~~for services.

~~Loss~~The ~~contingencies~~Company ~~considered~~reverse ~~remote~~split ~~are~~its ~~generally not~~common ~~disclosed~~stock ~~unless~~on ~~they involve guarantees, in which case the guarantees would be disclosed. Management does not believe, based upon information available at this time, that these matters will have~~ a ~~material adverse effect on the Company’s consolidated financial~~one ~~position,~~for ~~results~~five ofthousand ~~operations~~basis orin ~~cash~~early ~~flows~~August. ~~However,~~This ~~there~~split ishas nobeen ~~assurance~~retroactively ~~that~~reflected ~~such~~in ~~matters~~these ~~will not materially and adversely affect the Company’s business,~~ financial ~~position, and results of operations or cash flows~~statements.

~~Management of the Company has conducted a diligent search and concluded that there were no commitments, contingencies, or legal matters pending at the balance sheet dates.~~17

The effects of Covid -19 could impact our ability to operate under the going concern and maintain sufficient liquidity to continue operations. The impact of Covid-19 on companies is evolving rapidly and its future effects are uncertain. There are material uncertainties from Covid-19 that cast significant doubt on the companyPEDRO’~~s ability~~S to operate under the going concern. It is highly likely that our company will have issues relating to the current situation that need to be considered by management. There will be a wide range of factors to take into account in going concern judgments and financial projections including travel bansLIST, restrictions, government assistance and potential sources of replacement financing, financial health of suppliers and customers and their effect on expected profitability and other key financial performance ratios including information that shows whether there will be sufficient liquidity to continue to meet obligations when they are dueINC.

18(Formerly Quest Management, Inc.)

~~QUEST~~Notes ~~MANAGEMENT,~~to ~~INC.~~Consolidated Financial Statements

~~Notes~~October to31, ~~Audited~~2022 ~~Financial~~and ~~Statements~~2021

~~October~~NOTE ~~31,~~8 ~~2021~~– Contingencies and ~~2020~~Commitments

~~NOTE~~The 8Company –follows ~~Related~~ASC ~~Party~~440 ~~Transactions~~& ASC 450, subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies and commitments respectively. Certain conditions may exist as of the date the financial statements are issued, which may result in a loss to the Company, but which will only be resolved when one or more future events occur or fail to occur.

OnThe ~~February~~Company 3,assesses ~~2020~~such contingent liabilities, and ~~the~~such ~~Custodian~~assessment asinherently involves an ~~interim~~exercise ~~officer acting~~of onjudgment. ~~behalf~~In ofassessing loss contingencies related to legal proceedings that are pending against the Company or un-asserted claims that may result in such proceedings, ~~appointed~~the ~~Yamilka~~Company ~~Veras~~evaluates the perceived merits of any legal proceedings or un-asserted claims as ~~President,~~well ~~Director~~as ~~and~~the ~~Sole~~perceived ~~officer~~merits of the ~~Company~~amount of relief sought or expected to be sought therein.

OnIf ~~February~~the 6,assessment ~~2020, $4,145~~ of ~~debt~~a ~~was~~contingency ~~purchased~~indicates that init is probable that a material loss has been incurred and the ~~Company~~amount inof ~~exchange~~the ~~for~~liability ~~200~~can be estimated,~~000,000~~ ~~shares~~then ofthe ~~common~~estimated ~~stock~~liability would ~~issued~~be toaccrued ain ~~Related~~the ~~Party~~Company’s financial statements. ~~The~~If ~~Company~~the ~~incurred~~assessment indicates that a potentially material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of ~~$615~~the contingent liability,~~855~~ ~~from~~and an estimate of the ~~debt~~range ~~conversion~~of possible losses, if determinable and material, would be disclosed.

AsLoss ofcontingencies ~~October~~considered 31remote are generally not disclosed unless they involve guarantees, ~~2021~~in ~~loan~~which ~~amount~~case ofthe ~~$12~~guarantees would be disclosed. Management does not believe,~~500~~ isbased ~~due~~upon toinformation ~~Custodian~~available ofat ~~the~~this ~~company~~time, onthat these matters will have a ~~note~~material ~~payable.~~adverse ~~The~~effect ~~note~~on ~~payable~~the Company’s consolidated financial position, results of operations or cash flows. However, there is ~~non-interest~~no ~~bearing~~assurance that such matters will not materially and adversely affect the Company’s business, ~~unsecured~~financial position, and isresults ~~payable~~of onoperations ~~demand~~or cash flows.

AsManagement of ~~October 31, 2021 and 2020~~ the Company ~~owes~~has ~~$26,155 and~~conducted ~~$3,062~~a ~~due~~diligent search toand anconcluded ~~LLC~~that ~~owned~~there ~~50%~~were ofno bycommitments, ~~the~~contingencies, ~~current~~or ~~President~~legal ofmatters ~~the~~pending ~~company.~~at ~~The accounts payable due to~~ the ~~related~~balance ~~party~~sheet ~~are due on demand~~dates.

~~NOTE~~The 9effects –of ~~Forgiveness~~Covid -19 could impact our ability to operate under the going concern and maintain sufficient liquidity to continue operations. The impact of ~~Debt~~Covid-19 on companies is evolving rapidly and its future effects are uncertain. There are material uncertainties from Covid-19 that cast significant doubt on the company’s ability to operate under the going concern. It is highly likely that our company will have issues relating to the current situation that need to be considered by management. There will be a wide range of factors to take into account in going concern judgments and financial projections including travel bans, restrictions, government assistance and potential sources of replacement financing, financial health of suppliers and customers and their effect on expected profitability and other key financial performance ratios including information that shows whether there will be sufficient liquidity to continue to meet obligations when they are due.

~~The~~NOTE ~~forgiveness~~9 of– ~~debt~~Related ~~represents~~Party ~~the settlement with a vendor and note holder on prior amounts due to them of $12,905 due.~~Transactions

~~NOTE~~A 10loan –amount ~~Legal~~of ~~Matters~~$12,500 is due to Custodian of the company on a note payable. The note payable is non-interest bearing, unsecured and is payable on demand.

OnThe ~~December~~Company 2,issued ~~2019~~10,000,000 ~~one~~shares ofto ~~the~~an ~~Company’s shareholders~~officer ~~made a motion~~ and ~~application~~director ~~to be appointed as custodian~~ of the ~~Company~~company ~~based~~valued ~~on prior management abandoning its responsibilities to continue making filings~~ at ~~the Nevada Secretary of State’s office and for failing to hold a shareholders’ meeting in over 2 years and otherwise failing to keep current in its obligations to the Company~~$. ~~Upon~~001 ~~motion~~per ~~and~~share ~~application to the District Court, Clark County Nevada, the Court granted the shareholder’s request and the shareholder was appointed as custodian~~ for ~~the~~past ~~Company (“Custodian”)~~services.

AsNOTE ~~Custodian~~10 of– ~~the~~Subsequent Company, the shareholder was ordered to file an amendment to the Company’s articles of incorporation which was filed in conformity with N.R.S. 78.347(4) and the shareholder was ordered to have the Company’s charter reinstated in Nevada, to notice and hold a shareholder meeting; to provide a report to the Court of the actions taken at the shareholder meeting; to identify and name a new registered agent in the State of Nevada; to reinstate the Company in the State of Nevada; and the Custodian. In addition to the aforementioned items set forth in the Order Appointing the Custodian, the Custodian was given the power and authority to take any action it deemed reasonable and for the benefit of the Company and its shareholders. The Custodian is now in the process of meeting all of the requirements set forth in the Court Order and filing a motion to terminate its services. Upon granting the motion, the Court will issue an Order acknowledging that the Custodian has performed all of the duties that had been required of it and the management of the Company will revert exclusively to the officers and directors appointed by the Custodian.Events

~~NOTE~~In 11accordance –with ~~Subsequent~~ASC ~~Events~~855-10, the Company has analyzed its operations subsequent to October 31, 2022 through the date these financial statements were issued and has determined that it has two material subsequent events to disclose in these financial statements.

InThe ~~accordance~~Company ~~with~~issued ~~ASC 855-10~~12,500,000 ~~the~~shares ~~Company~~of ~~has~~its ~~analyzed~~Common ~~its~~Stock ~~operations~~on ~~subsequent~~November to22, ~~October~~2022 31for $4,375 ~~2021~~of ~~through~~ the ~~date~~related ~~these~~party ~~financial~~note ~~statements were issued and has determined that it has one material subsequent events to disclose in these financial statements~~payable.

~~The~~On ~~Company~~January ~~proposed a merger with Pedro’s List US~~20, ~~LLC and changed its name to Pedro’s List~~2023, ~~Inc.~~the ~~The~~ Company ~~expects~~borrowed ~~to file the merger documents with the SEC and FINRA and complete~~$53,986 ~~the~~on ~~merger~~a insix ~~the~~month ~~first~~note ~~calendar~~payable, ~~quarter~~non-interest ofbearing, ~~2022.~~convertible ~~The~~to ~~Company~~shares ~~will take on the business~~ of the ~~acquired~~Company’s ~~entity~~common ~~which~~stock isat ~~the~~$.50 ~~offering~~per ~~of an~~share, ~~online service~~ unsecured, to ~~consumers~~pay ~~looking~~ for ~~credible~~professional ~~and~~services, ~~reputable~~related ~~home~~payables ~~service~~ and ~~repair~~working ~~providers in Mexico~~capital.

1918

ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE.

~~None~~On January 30, 2023, the Board of Directors of Company approved the dismissal of PKF Antares (“PKF”) as the independent certifying accountant for the Company. The Board of Directors of the Company dismissed PKF that same day. PKF’s report on the Company's financial statements for the year ended October 31, 2021, the only report issued by PKF, contained no adverse opinion or disclaimer of opinion, and was not qualified or modified as to uncertainty, audit scope or accounting principles, except that the Company’s audited financial statements for the year ended October 31, 2021 contained a going concern qualification in the Company's audited financial statements.

During the fiscal year ended October 31, 2021, and through the subsequent interim periods through July 31, 2022, there were no disagreements with PKF on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement(s), if not resolved to the satisfaction of PKF concerning the subject matter of each of such disagreements would have caused them to make reference thereto in their report on the financial statements for such year.

On January 30, 2023, the Company’s Board of Directors approved the engagement of Gries & Associates, LLC (“Gries”), as the Company's independent accountant effective immediately to audit the Company’s financial statements and to perform reviews of interim financial statements. During the fiscal year ended October 31, 2022 through the date of this report, neither the Company nor anyone acting on its behalf consulted with Gries regarding (i) either the application of any accounting principles to a specific completed or contemplated transaction of the Company, or the type of audit opinion that might be rendered by Gries on the Company's financial statements; or (ii) any matter that was either the subject of a disagreement with PKF or a reportable event with respect to PKF.

ITEM 9A. CONTROLS AND PROCEDURES.

Conclusion Regarding the Effectiveness of Disclosure Controls and Procedures

Under the supervision and with the participation of our principal executive officer and principal financial officer, we conducted an evaluation of our disclosure controls and procedures, as such term is defined under Rules 13a-15(e) and 15d-15(e) promulgated under the Securities Exchange Act of 1934, as amended (the Exchange Act). Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by an issuer in the reports that it files or submits under the Exchange Act is accumulated and communicated to the issuer’s management, including its principal executive and principal financial officers, or persons performing similar functions as appropriate to allow timely decisions regarding required disclosure. We concluded that our disclosure controls and procedures as defined in Rule 13a-15(e) under the Exchange Act were not effective as of October 31, ~~2021~~2022 to ensure that information required to be disclosed in reports we file or submit under the Exchange Act is recorded, processed, and summarized and reported within the time periods specified in SEC rules and forms and our disclosure controls and procedures were also ineffective to ensure that the information required to be disclosed in reports that we file under the Exchange Act is accumulated and communicated to our principal executive and financial officers to allow timely decisions regarding required disclosures.

Management’s Annual Report on Internal Control over Financial Reporting

Management of the Company is responsible for establishing and maintaining adequate internal control over financial reporting as defined in rule 13a-15(f) and 15d-15(f) under the Exchange Act. Internal control over financial reporting is a process designed by, or under the supervision of the CEO to provide reasonable assurance regarding the reliability of financial reporting and the preparation of consolidated financial statements for external purposes in accordance with generally accepted accounting principles. Internal controls over financial reporting includes those policies and procedures that (i) pertain to the maintenance of records which in reasonable detail accurately and fairly reflect the transactions and disposition of the Company’s assets; (ii) provide reasonable assurance that transactions are recorded as necessary to permit preparation of consolidated financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the Company are being made in accordance with authorizations of management and directors of the issuer; and (iii) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the Company’s assets that could have a material effect on the Company’s consolidated financial statements.

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

A material weakness is a deficiency or a combination of deficiencies in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the Company’s annual or interim consolidated financial statements will not be prevented or detected on a timely basis.

In evaluating the effectiveness of the Company’s internal control over financial reporting as of October 3031, ~~2021~~2022, management used the criteria established in the Internal Control – Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”). Based on the criteria established by COSO, management (with the participation of the CEO and CFO) identified the following material weaknesses in the Company’s internal control over financial reporting as of October 31, ~~2021~~2022, which arose from the limited number of number of staff at the Company and the inability to achieve proper segregation of duties:

The Company lacked effective controls for ensuring the accuracy of reporting over significant account balances, including the review, approval, and documentation of related transactions and account reconciliations and other complex accounting procedures.

The Company lacked effective controls because their directors are not independent.

As a result of these material weaknesses, management concluded that the Company did not maintain effective internal control over financial reporting as of October 31, ~~2021~~2022, based on the criteria established in Internal Control – Integrated Framework (2013) issued by COSO.

This Annual Report does not include an 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 pursuant to rules of the Security and Exchange Commission that permit us to provide only management’s report in this Annual Report.

Limitations on the Effectiveness of Controls

The Company’s management, including the CEO and acting CFO, does not expect that our disclosure controls and procedures or our internal control over financial reporting will prevent or detect all error and all fraud. A control system, no matter how well designed and operated, can provide only reasonable, not absolute, assurance that the control system’s objectives will be met. Further, the design of the control system must reflect that there are resource constraints and that the benefits must be considered relative to their costs. Because of the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within the company have been detected. These inherent limitations include the realities that judgments in decision-making can be faulty and that breakdowns can occur because of simple error or mistake. Controls can also be circumvented by the individual acts of some persons, by collusion of two or more people, or by management override of controls. The design of any system of controls is based in part on certain assumptions about the likelihood of future events, and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions. Projections of any evaluation of controls effectiveness to future periods are subject to risks. Over time, controls may become inadequate because of changes in conditions or deterioration in the degree of compliance with policies or procedures.

Changes in Internal Control over Financial Reporting

Except as set forth above, there were no changes in our internal control over financial reporting that occurred during the period covered by this report that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

Attestation Report of the Registered Public Accounting Firm

This annual report does not include an attestation report of our independent registered public accounting firm regarding internal control over financial reporting. Management’s report was not subject to attestation by our independent registered public accounting firm pursuant to temporary rules of the SEC that permit us to provide only management’s report in this annual report on Form 10-K.

ITEM 9B. OTHER INFORMATION.

None.

2120

PART III

ITEM 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE

As of October 31, ~~2021~~2022: Our executive officer’s and director’s and their respective ages are as follows:

Name		Age		Positions
Andrew Birnbaum (*)		57		President, Treasurer, Secretary and Director

Name Age Positions

~~(*) On February 3, 2020,~~ Andrew Birnbaum ~~was appointed~~ 58 President, Secretary, Treasurer, ~~Secretary and~~ Director ~~of the Company.~~

Set forth below is a brief description of the background and business experience of our executive officer and director for the past five years.

ANDREW BIRNBAUM

Mr. Andrew Birnbaum has served as President and Director since February 3, 2020. Mr. Birnbaum, age 5658, has over 25 years of professional experience. He currently serves as the CEO of ~~Pedro’s~~the ~~List,~~Company ~~LLC~~ where he has worked since February 2020. In 2019, he ran a wholesale and CBD products company. In 2018 he was CEO of Titan Digital Currency Exchange. In 2016 and 2017, he operated an international ~~electronic~~ electronic device company named The League of Scoundrels. Prior to that he served as CEO of a publicly traded company named Vapor Hub International.

TERM OF OFFICE

Directors hold office until the next annual meeting of the stockholders of the Company and until their successors have been duly elected and qualified. Officers are elected by and serve at the discretion of the Board of Directors.

DIRECTOR INDEPENDENCE

Our board of directors is currently composed of one member, who doesn’t qualify as an independent director in accordance with the published listing requirements of the NASDAQ Global Market (the Company has no plans to list on the NASDAQ Global Market). The NASDAQ independence definition includes a series of objective tests, such as that the director is not, and has not been for at least three years, one of our employees and that neither the director, nor any of her family members has engaged in various types of business dealings with us. In addition, our board of directors has not made a subjective determination as to our director that no relationships exist which, in the opinion of our board of directors, would interfere with the exercise of independent judgment in carrying out the responsibilities of a director, though such subjective determination is required by the NASDAQ rules. Had our board of directors made these determinations, our board of directors would have reviewed and discussed information provided by directors and us with regard to our director’s business and personal activities and relationships as they may relate to us and our management.

SIGNIFICANT EMPLOYEES AND CONSULTANTS

We currently have one employee, our sole officer and director, Andrew Birnbaum. We work with outside consultants to assist with financial preparation and legal compliance, among other things.

AUDIT COMMITTEE AND CONFLICTS OF INTEREST

Since we do not have an audit or compensation committee comprised of independent directors, the functions that would have been performed by such committees are performed by our director. The Board of Directors has not established an audit committee and does not have an audit committee financial expert, nor has the Board of Directors established a nominating committee. The Board is of the opinion that such committees are not necessary since the Company is an early development stage company and has only one director, and to date, such director has been performing the functions of such committees. Thus, there is a potential conflict of interest in that our director and officer has the authority to determine issues concerning management compensation, nominations, and audit issues that may affect management decisions.

Other than as described above, we are not aware of any other conflicts of interest with our executive officer or director.

INVOLVEMENT IN CERTAIN LEGAL PROCEEDINGS

No director, person nominated to become a director, executive officer, promoter or control person of our company has, during the last ten years: (i) been convicted in or is currently subject to a pending a criminal proceeding (excluding traffic violations and other minor offenses); (ii) been a party to a civil proceeding of a judicial or administrative body of competent jurisdiction and as a result of such proceeding was or is subject to a judgment, decree or final order enjoining future violations of, or prohibiting or mandating activities subject to any federal or state securities or banking or commodities laws including, without limitation, in any way limiting involvement in any business activity, or finding any violation with respect to such law, nor (iii) any bankruptcy petition been filed by or against the business of which such person was an executive officer or a general partner, whether at the time of the bankruptcy or for the two years prior thereto.

STOCKHOLDER COMMUNICATIONS WITH THE BOARD OF DIRECTORS

We have not implemented a formal policy or procedure by which our stockholders can communicate directly with our board of directors. Nevertheless, every effort will be made to ensure that the views of stockholders are heard by the board of directors, and that appropriate responses are provided to stockholders in a timely manner. During the upcoming year, our board of directors will continue to monitor whether it would be appropriate to adopt such a process.

CODE OF ETHICS

We have not adopted a code of ethics that applies to our officer, director and employee. When we do adopt a code of ethics, we will disclose it in a Current Report on Form 8-K.

ITEM 11. EXECUTIVE COMPENSATION

SUMMARY COMPENSATION TABLE

The following table sets forth information regarding each element of compensation that we paid or awarded to our named executive officers for fiscal years ~~2021~~2022 and ~~2020~~2021:

Name and Principal Position		~~Year~~	Year	~~Salary ($)~~			Salary ($)	~~Bonus ($)~~			~~Stock~~Bonus ~~Awards~~ ($) *			~~Option~~Stock Awards ($) *		Option Awards ($) *	~~Non-Equity Incentive Plan Compensation ($)~~	Non-Equity Incentive Plan Compensation ($)		Nonqualified Deferred Compensation ($)		All Other Compensation ($)	~~All Other Compensation ($)~~		Total ($)	~~Total ($)~~
Andrew Birnbaum President, Secretary, Treasurer and Director		~~2021 and 2020~~	2022 2021	0			0 0	0			0 0			0 0		0 0	0	0 0		0 0		0 0	0		0 0	0

STOCK OPTION GRANTS

We had no outstanding equity awards as of the end of the fiscal period ended October 31, ~~2021~~2022, or through the date of filing of this report. The following table sets forth certain information concerning outstanding stock awards held by our officer and our director as of the fiscal year ended October 31, ~~2021~~2022:

Option Awards

Stock Awards

Name

Number of Securities Underlying Unexercised Options

(#)

Exercisable

Number of Securities Underlying Unexercised Options

(#)

Unexercisable

Equity Incentive Plan Awards: Number of Securities Underlying Unexercised Unearned Options

(#)

Option Exercise Price

($)

Option Expiration

Date

Number of Shares or Units of Stock That Have Not Vested

(#)

Market Value of Shares or Units of Stock That Have Not Vested

($)

Equity Incentive Plan Awards: Number of Unearned Shares, Units or Other Rights That Have Not Vested

(#)

Equity Incentive Plan Awards: Market or Payout Value of Unearned Shares, Units or Other Rights That Have Not Vested

($)

Andrew Birnbaum

N/A

_____

2322

EMPLOYMENT AGREEMENTS

The Company is not a party to any employment agreement and has no compensation agreement with any officer or director.

DIRECTOR COMPENSATION

The following table sets forth director compensation as of October 31, ~~2021~~2022:

Name		Fees Earned or Paid in Cash ($)				Stock Awards ($)				Option Awards ($)				Non-Equity Incentive Plan Compensation ($)				Nonqualified Deferred Compensation Earnings ($)				All Other Compensation ($)				Total ($)
Andrew Birnbaum			032,010				0				0				0				0				0				032,010

ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS.

The following table lists, as of the date of this report, the number of shares of common stock of our Company that are beneficially owned by (i) each person or entity known to our Company to be the beneficial owner of more than 5% of the outstanding common stock; (ii) each officer and director of our Company; and (iii) all officer and director as a group. Information relating to beneficial ownership of common stock by our principal shareholders and management is based upon information furnished by each person using “beneficial ownership” concepts under the rules of the Securities and Exchange Commission. Under these rules, a person is deemed to be a beneficial owner of a security if that person has or shares voting power, which includes the power to vote or direct the voting of the security, or investment power, which includes the power to vote or direct the voting of the security. The person is also deemed to be a beneficial owner of any security of which that person has a right to acquire beneficial ownership within 60 days. Under the Securities and Exchange Commission rules, more than one person may be deemed to be a beneficial owner of the same securities, and a person may be deemed to be a beneficial owner of securities as to which he or she may not have any pecuniary beneficial interest. Except as noted below, each person has sole voting and investment power.

The percentages below are calculated based on ~~261~~50,~~055~~073,~~120~~887 shares of our common stock issued and outstanding as of ~~the~~October ~~date~~31, ~~of this report~~2022. We do not have any outstanding warrant, options or other securities exercisable for or convertible into shares of our common stock.

Title of Class	Name and Address of Beneficial Owner (1)	Amount and Nature of Beneficial Ownership		Percent of Common Stock
Common Stock	Andrew Birnbaum	~~200~~10,~~000~~060,000 Direct
All directors and executive officers as a group (1 person)			~~200~~10,~~000~~060,000 Direct		7620.6109	%

Director Independence

Our securities are not listed on a national securities exchange or on any inter-dealer quotation system which has a requirement that a majority of directors be independent. Our board of directors has undertaken a review of the independence of each director by the standards for director independence set forth in the NASDAQ Marketplace Rules. Under these rules, a director is not considered to be independent if he or she also is an executive officer or employee of the corporation. Our board of directors has determined that the Company does not have any independent directors.

ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES

The following is a summary of the fees billed to us by our prior principal accountants ~~(Zia~~PKF ~~Masood~~Antares ~~Kiani & Co)~~ during the fiscal years ended October 31, ~~2021~~2022, and ~~2020~~2021: (No fees to our current principal accounts ~~PKF~~Gries ~~Antares~~and Associates, LLC have been accrued or reflected in the table below.)

Fee Category	2021		2020
Audit Fees	$	428,~~911~~900	$	64,~~221~~911
Audit-related Fees	$	0	$	0
Tax Fees	$	0	$	0
All Other Fees	$	0	$	0
Total Fees	$	428,~~911~~900	$	64,~~221~~911

Audit Fees - Consists of fees for professional services rendered by our principal accountants for the audit of our annual financial statements and review of the financial statements included in our Forms 10-Q or services that are normally provided by our principal accountants in connection with statutory and regulatory filings or engagements.

Audit-related Fees - Consists of fees for assurance and related services by our principal accountants that are reasonably related to the performance of the audit or review of our financial statements and are not reported under “Audit fees.”

Tax Fees - Consists of fees for professional services rendered by our principal accountants for tax compliance, tax advice and tax planning.

All Other Fees - Consists of fees for products and services provided by our principal accountants, other than the services reported under “Audit fees,” “Audit-related fees,” and “Tax fees” above.

Policy on Audit Committee Pre-Approval of Audit and Permissible Non-Audit Services of Independent Auditors

We have not adopted an Audit Committee; therefore, there is no Audit Committee policy in this regard. However, we do require approval in advance of the performance of professional services to be provided to us by our principal accountant. Additionally, all services rendered by our principal accountant are performed pursuant to a written engagement letter between us and the principal accountant.

PART IV

ITEM 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES.

The following exhibits are included with this annual report:

Exhibit Number		Description
3.1		Articles of Incorporation (filed as an exhibit to our Form S-1 Registration Statement and subsequent amendments)
3.2		Bylaws (filed as an exhibit to our Form S-1 Registration Statement and subsequent amendments)
23.1		Consent of Independent Registered Public Accounting Firm
31.1*		Certification of ~~Chief~~Principal Executive Officer ~~and Chief Financial Officer~~ pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
32.1*		Certification of Chief Executive Officer and Chief Financial Officer pursuant Section 906 Certifications under Sarbanes-Oxley Act of 2002
31.2*		Certification of Principal Accounting Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
32.1* 32.2*		Certification of Principal Executive Officer pursuant Section 906 Certifications under Sarbanes-Oxley Act of 2002 Certification of Principal Accounting Officer pursuant Section 906 Certifications under Sarbanes-Oxley Act of 2002
101*		Interactive data files pursuant to Rule 405 of Regulation S-T

__________

* Filed herewith.

2624

SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this amended report to be signed on its behalf by the undersigned, thereunto duly authorized.

	PEDRO’S LIST, INC.
	(Registrant)
Dated: March 9, 2022	By:	/s/ Andrew Birnbaum
Dated: March 15, 2022	By:	/s/ Andrew Birnbaum
	Name:	Andrew Birnbaum
	Title:	President, Secretary, Treasurer, and Director
		(principal executive officer and principal accounting officer)
		(Principal Executive Officer and Principal Accounting Officer)

Filing Compare · Pedro's List, Inc.