UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

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

For the quarterly period ended January 31, ~~2023~~2025

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

For the transition period from __________ to __________

Commission file number: 333-256885

Privacy and Value Inc.

(Exact name of registrant as specified in its charter)

Wyoming		86-3405238
State or other jurisdiction of incorporation or organization		(I.R.S. Employer Identification No.)
(State or other jurisdiction of incorporation)		(IRS Employer Identification Number)

~~2261 Rosanna~~Shiriki ~~Street, Las~~House ~~Vegas~~Office Community, ~~Nevada 89117~~ 3rd Floor Westside Towers

Lower Kabete Road, Westlands Nairobi, Kenya 00100

(Address of principal executive offices) (Zip Code)

~~269~~(702) 802-~~692-9418~~0474

Registrant’s telephone number, including area code

N/A

(Former name, former address and former fiscal year, if changed since last report)

Securities registered under Section 12(b) of the Exchange Act: None

None

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 ☒ No ☐

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

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

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

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

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

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date.

As of July 11, 2025, the registrant had 201,115,000 shares of common stock ~~are~~ issued and outstanding ~~as of March 14, 2023~~.

Table of Contents

INDEX		Page
PART I	FINANCIAL INFORMATION	1
Item 1.	Financial Statements (unaudited)
	BALANCE SHEETS as of January 31, 2023 and July 31, 2022	2
	STATEMENTS OF OPERATIONS for the six months ended January 31, 2023 and 2022	3
	STATEMENT OF EQUITY for the six months ended January 31, 2023 and 2022	4
	STATEMENT OF CASH FLOWS for six months ended January 31, 2023 and 2022	5
	NOTES TO THE UNAUDITED INTERIM CONDENSED FINANCIAL STATEMENTS	6
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	8
Item 3	Quantitative and Qualitative Disclosures About Market Risk
Item 4.	Controls and Procedures	10
PART II	OTHER INFORMATION	11
Item 1.	Legal Proceedings	11
Item 1A.	Risk Factors
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	11
Item 3.	Defaults Upon Senior Securities.	11
Item 4	Mine Safety Disclosures	11
Item 5.	Other Information	11
Item 6.	Exhibits	11
SIGNATURES		12

PART I FINANCIAL INFORMATION

Certain information and footnote disclosures required under accounting principles generally accepted in the United States of America have been condensed or omitted from the following financial statements pursuant to the rules and regulations of the Securities and Exchange Commission. It is suggested that the following financial statements be read in conjunction with the year-end financial statements and notes thereto included in the Company’s Annual Report on Form 10K for the year ended July 31, 2022. In the opinion of management, all adjustments considered necessary for a fair presentation of the results of operations and financial position have been included and all such adjustments are of a normal recurring nature.

The results of operations for the three months ended January 31, 2023, are not necessarily indicative of the results for the entire fiscal year or for any other period.

PRIVACY AND VALUE INC

UNAUDITED BALANCE SHEET

	January 31,			July 31,
	2023			2022
	$			$
Current assets:
Cash		5			96
Prepayment & Deposit		10,000			10,000
Total current assets:		10,005			10,096
Fixed assets:
Office Equipment		5,428			5,428
Software		164,173			163,000
Total fixed assets:		169,601			168,428
Total Assets:		179,606			178,524
Current liabilities:
Accounts payable and accrued liabilities		365,817			357,575
Total current liabilities:		365,817			357,575
Total Liabilities:		365,817			357,575
Common stock: $0.0001 par value, 500,000,000 authorized, 201,115,000 issued and outstanding as of January 31, 2023, 201,115,000 and July 31, 2022, respectively.		20,112			20,112
Additional Paid in Capital		22,188			22,188
Accumulated deficit		(228,511	)		(221,351	)
Total Stockholder’s Equity:		(186,211	)		(179,051	)
Total Liabilities and Stockholder’s Equity:		179,606			178,524

(The accompanying notes are an integral part of these unaudited interim condensed financial statements)

~~PRIVACY AND~~Table ~~VALUE~~of ~~INC~~Contents

UNAUDITED CONDENSED STATEMENT OF COMPREHENSIVE LOSS

		Page

PART I	FINANCIAL INFORMATION	4

Item 1.	Financial Statements (unaudited)	5
	BALANCE SHEETS as of January 31, 2025 and July 31, 2024	5
	STATEMENT OF COMPREHENSIVE LOSS for the three and six months ended January 31, 2025 and 2024	6
	STATEMENT OF EQUITY for the six months ended January 31, 2025 and 2024	7
	STATEMENT OF CASH FLOWS for six months ended January 31, 2025 and 2024	8
	NOTES TO THE UNAUDITED CONDENSED FINANCIAL STATEMENTS	9

Item 2.	Management's Discussion and Analysis of Financial Condition and Results of Operations	11

Item 3	Quantitative and Qualitative Disclosures About Market Risk	13

Item 4.	Controls and Procedures	13

PART II	OTHER INFORMATION	14

Item 1.	Legal Proceedings	14

Item 1A.	Risk Factors	14

Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	14

Item 3.	Defaults Upon Senior Securities.	14

Item 4.	Mine Safety Disclosures	14

Item 5.	Other Information	14

Item 6.	Exhibits	14

SIGNATURES		15

	For the three month period ended						For the six month period ended
	January 31,						January 31,
	2023			2022			2023			2022
	$			$			$			$
Income:
General Revenue					195			-			334
Total Income:		-			195			-			334
Expenses:
General and Administrative		2,453			4,706			7,159			98,271
Net Loss:		(2,453	)		(4,511	)		(7,159	)		(97,937	)
Net loss per share – basic and diluted		-			-			-			-
Weighted average shares outstanding – basic and diluted		201,115,000			201,115,000			201,115,000			201,115,000

(The accompanying notes are an integral part of these unaudited interim condensed financial statements)

~~PRIVACY AND~~PART ~~VALUE~~I ~~INC~~- FINANCIAL INFORMATION

~~UNAUDITED CONDENSED~~Certain ~~STATEMENT~~information OFand ~~STOCKHOLDER~~footnote disclosures required under accounting principles generally accepted in the United States of America have been condensed or omitted from the following financial statements pursuant to the rules and regulations of the Securities and Exchange Commission. It is suggested that the following financial statements be read in conjunction with the year-end financial statements and notes thereto included in the Company’Ss ~~EQUITY~~Annual Report on Form 10K for the year ended July 31, 2024. In the opinion of management, all adjustments considered necessary for a fair presentation of the results of operations and financial position have been included and all such adjustments are of a normal recurring nature.

~~For~~ The results of operations for the six ~~month~~months ~~period~~ ended January 31, ~~2023~~2025, ~~and~~are ~~2022~~not necessarily indicative of the results for the entire fiscal year or for any other period.

	Common Stock				Paid in		Accumulated
	Number		Par Value		Capital		Deficit			Total
			$		$		$			$
Opening Balance - July 31, 2021		200,000,000		20,000		-		(14,348	)		5,652
Issuance of common stock		1,115,000		112		22,188		-			22,300
Net Loss		-		-		-		(97,937	)		(97,937	)
Closing Balance - January 31, 2022		201,115,000		20,112		22,188		(112,285	)		(69,986	)
Opening Balance - July 31, 2022		201,115,000		20,112		22,188		(221,352	)		(179,052	)
Issuance of common stock		-		-		-		-			-
Net Loss		-		-		-		(7,159	)		(7,159	)
Closing Balance - January 31, 2023		201,115,000		20,112		22,188		(228,511	)		(186,211	)

(The accompanying notes are an integral part of these unaudited interim condensed financial statements)

~~PRIVACY AND~~Item ~~VALUE~~1. ~~INC~~Financial Statements (unaudited)

~~UNAUDITED CONDENSED~~PRIVACY ~~STATEMENT~~AND OFVALUE ~~CASH FLOWS~~INC.

	For the six month period ended
	January 31,
	2023			2022
	$			$
Cash flows from operating activities:
Net Loss for the period		(7,159	)		(97,937	)
Change in operating assets and liabilities
Prepayments & deposits		-			-
Accounts payable and accrued liabilities		8,241			240,304
Net cash provided (used) in operating activities:		1,082			142,367
Cash flows from investing activities:
Purchase of fixed assets and software		(1,173	)		(160,000	)
Net cash used in investing activities:		(1,173	)		(160,000	)
Net cash used in financing activities:
Issuance of common stock		-			112
Proceeds from paid in capital		-			22,188
Net cash provided from financing activities:		-			22,300
Change in cash		(91	)		4,666
Cash – beginning of period		96			7,587
Cash – end of period		5			12,253
Supplemental cash flow disclosures		-			-
Cash paid For:
Interest		-			-
Income tax		-			-

BALANCE SHEET

(~~The accompanying notes are an integral part of these unaudited interim condensed financial statements~~Unaudited)

	January 31, 2025		July 31, 2024
	$		$
ASSETS
Current assets:
Cash		-		-
Prepayment & deposits		10,000		10,000
Total current assets:		10,000		10,000

Fixed assets:
Office Equipment		3,257		3,257
Software		155,471		143,471
Total Fixed assets:		158,728		146,728

Total Assets:		168,728		156,728


LIABILITIES AND STOCKHOLDER’S EQUITY
Current liabilities:
Accounts payable and accrued liabilities		427,607		414,107
Total current liabilities:		427,607		414,107

Total Liabilities:		427,607		414,107

Stockholder’s Equity
Common stock: $0.0001 par value, 500,000,000 authorized, 201,115,000 issued and outstanding as of January 31, 2025 and July 31, 2024, respectively		20,112		20,112
Additional paid in capital		22,188		22,188
Accumulated deficit		(301,179)		(299,679)
Total Stockholder’s Equity:		(258,879)		(257,379)

Total Liabilities and Stockholder’s Equity:		168,728		156,728

~~PRIVACY AND~~(The ~~VALUE~~accompanying ~~INC~~notes are an integral part of these unaudited interim condensed financial statements)

~~NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS~~5

~~As of~~PRIVACY ~~and~~AND ~~for~~VALUE ~~the three months ended January 31, 2023, and 2022~~INC.

~~1. NATURE AND~~CONDENSED ~~CONTINUANCE~~STATEMENT OF ~~OPERATIONS~~COMPREHENSIVE LOSS

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

2. GOING CONCERN

	For the three months ended January 31,				For the six months ended January 31,
	2025		2024		2025		2024
	$		$		$		$

Expenses:
General and administrative		750		2,453		1,500		7,159
Net Loss:		(750)		(2,453)		(1,500)		(7,159)

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

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

~~These financial statements have been prepared on a going concern basis which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of business.~~ (The ~~Company~~accompanying ~~has~~notes ~~incurred~~are ~~a net loss for the period of $7,159 and resulting in~~ an ~~accumulated deficit~~integral ofpart ~~$228,511 as~~ of ~~January~~these ~~31,~~unaudited ~~2023.~~interim ~~The~~condensed Company anticipates further losses the development of its business which raises substantial doubt about the Company’s ability to continue as a going concern for a period of no less than twelve months from the date of this report. To continue operations, the Company will need to generate income from operations in the future and/or obtaining the necessary financing to meet its obligations and repay its liabilities. Management intends to finance operating costs over the next twelve months with existing cash on hand and proceeds from its public offering. The Company has no written or verbal commitments from stockholders, director or officer to provide the Company with any form of cash advances, loans or other sources of liquidity to meet its working capital needs. The accompanying financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result from the possible inability of the Company to continue as a going concern.)

~~3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES~~6

~~Basis of~~PRIVACY ~~Presentation~~AND VALUE INC.

~~These financial~~CONDENSED ~~statements~~STATEMENT ofOF ~~the~~STOCKHOLDER’S Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars. The Company has selected July 31 as its year-end. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of its financial position and the results of operations have been reflected herein. EQUITY

~~Cash and Cash Equivalents~~(Unaudited)

~~The Company~~For ~~considers~~the ~~all~~six ~~highly liquid investments with an original maturity of three~~ months orperiod ~~less~~ended ~~when purchased to be cash equivalents. The Company maintains cash and cash equivalent balances at one financial institution that is insured by the FDIC. As of~~ January 31, ~~2023, the~~2025 ~~Company~~and ~~had $5 in cash (July 31, 2022 - $96).~~2024

Revenue Recognition

	Common Stock
	Number		Par Value		Paid in Capital		Accumulated Deficit		Total
			$		$		$		$
Opening Balance, July 31, 2023		201,115,000		20,112		22,188		(285,115)		(242,816)
Net Loss		-		-		-		(2,237)		(2,237)
Closing Balance, January 31, 2024		201,115,000		20,112		22,188		(287,352)		(245,052)

Opening Balance, July 31, 2024		201,115,000		20,112		22,188		(299,679)		(257,379)
Net Loss		-		-		-		(1,500)		(1,500)
Closing Balance, January 31, 2025		201,115,000		20,112		22,188		(301,179)		(258,879)

(The ~~Company~~ ~~recognizes~~accompanying ~~revenue~~notes inare accordance with Accounting Standards Codification No. 605, “Revenue Recognition” (“ASC-605”), ASC-605 requires that four basic criteria must be met before revenue can be recognized: (1) persuasive evidence of an ~~arrangement~~integral ~~exists; (2)~~part ~~delivery has occurred; (3) the selling price is fixed and determinable; and (4) collectability is reasonably assured. Determination~~ of ~~criteria~~these ~~(3)~~unaudited ~~and~~interim ~~(4)~~condensed ~~are~~financial based on management’s judgments regarding the fixed nature of the selling prices of the products delivered and the collectability of those amounts. Provisions for discounts and rebates to customers, estimated returns and allowances, and other adjustments are provided for in the same period the related sales are recorded. The Company will defer any revenue for which the product has not been delivered or is subject to refund until such time that the Company and the customer jointly determine that the product has been delivered or no refund will be required. Since inception to January 31, 2023, the Company has had no deferred revenue.statements)

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

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

~~Basic and Diluted Loss per Share~~(Unaudited)

The Company computes income (loss) per share in accordance with FASB ASC 260 “Earnings per Share”. Basic loss per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. For the six months ended January 31, 2023, and 2022, there were no potentially dilutive debt or equity instruments issued or outstanding.

	For the six months ended
	January 31,
	2025		2024
	$		$
Cash flows from operating activities:
Net loss for the period		(1,500)		(2,237)
Change in operating assets and liabilities:
Accounts payable and accrued liabilities		13,500		14,237
Net cash provided by operating activities:		12,000		12,000

Cash flows from investing activities:
Purchase of fixed assets and software		(12,000)		(12,000)
Net cash used in investing activities:		(12,000)		(12,000)

Cash flows from financing activities:
Proceeds from issuance of common stock		-		-
Proceeds from paid in capital		-		-
Net cash provided by financing activities:		-		-

Change in cash		-		-

Cash - beginning of period		-		-

Cash - end of period		-		-

Supplemental cash flow disclosures

Cash paid For:
Interest		-		-
Income tax		-		-

~~Use~~ (The accompanying notes are an integral part of ~~Estimates~~these ~~and~~unaudited ~~Assumptions~~interim condensed financial statements)

The preparation of consolidated financial statements in conformity with generally accepted accounting principles 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 consolidated financial statements and the reported amounts of revenues and expenses during the period. Actual results could differ from those estimates.8

~~Due to~~PRIVACY ~~the~~AND ~~limited~~VALUE ~~level of operations, the Company has not had to make material assumptions or estimates other than the assumption that the Company is a going concern~~INC.

~~4. CAPITAL STOCK~~NOTES TO THE UNAUDITED CONDENSED FINANCIAL STATEMENTS

~~The total~~As ~~number~~ of ~~common~~and ~~shares~~for ~~authorized~~the ~~that~~six ~~may~~months beended ~~issued~~January ~~by the Company is 500~~31,~~000,000 shares~~ ~~with~~2025 aand ~~par value of $0.0001 per share.~~2024

~~During the quarter ended October 31, 2021, the Company issued~~ 1~~,115,000~~. ~~shares~~NATURE ofAND ~~common~~CONTINUANCE ~~stock~~OF ~~for total proceeds of $22,300.~~OPERATIONS

~~There was~~PRIVACY noAND ~~capital~~VALUE ~~stock~~INC. ~~activity~~(the ~~during~~“Company”) was incorporated in the ~~six~~state ~~months~~of ~~ended~~Wyoming ~~January~~on 31April 21, ~~2023~~2021 (“Inception”). The Company is a development stage company that is currently developing employee monitoring software that balances employer concerns regarding employee efficiency and productivity with employee privacy.

~~As of~~2. ~~January~~GOING ~~31, 2023, there were no issued and outstanding stock options or warrants.~~CONCERN

5These financial statements have been prepared on a going concern basis which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of business. ~~SUBSEQUENT EVENTS~~ The Company has incurred a net loss for the period of $1,500 and resulting in an accumulated deficit of $301,179 as of January 31, 2025. The Company anticipates further losses the development of its business which raises substantial doubt about the Company’s ability to continue as a going concern for a period of no less than twelve months from the date of this report. To continue operations, the Company will need to generate income from operations in the future and/or obtaining the necessary financing to meet its obligations and repay its liabilities. Management intends to finance operating costs over the next twelve months with existing cash on hand and proceeds from its public offering. The Company has no written or verbal commitments from stockholders, director or officer to provide the Company with any form of cash advances, loans or other sources of liquidity to meet its working capital needs. The accompanying financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result from the possible inability of the Company to continue as a going concern.

~~None~~3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

7Basis of Presentation

~~ITEM 2.~~These ~~Management’s~~financial ~~Discussion~~statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and ~~Analysis~~are presented in US dollars. The Company has selected July 31 as its year-end. In the opinion of ~~Financial~~management, ~~Conditions~~all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of its financial position and ~~Results~~the results of ~~Operations~~operations have been reflected herein.

~~Forward Looking~~Cash ~~Statements~~and Cash Equivalents

~~This quarterly~~The ~~report contains forward-looking statements~~Company ~~that~~considers ~~involve~~all ~~risks~~highly ~~and~~liquid ~~uncertainties. We~~investments ~~use~~with ~~words~~an ~~such~~original ~~as anticipate,~~maturity ~~believe,~~of ~~plan,~~three ~~expect,~~months ~~future,~~or ~~intend~~less ~~and~~when ~~similar~~purchased ~~expressions~~ to ~~identify~~be ~~such~~cash ~~forward-looking statements~~equivalents. ~~You~~The ~~should~~Company ~~not place~~maintains ~~too~~cash ~~much~~and ~~reliance on~~cash ~~these forward-looking statements. Our~~equivalent ~~actual~~balances ~~results~~at ~~are~~one ~~likely~~financial toinstitution ~~differ materially from~~that ~~those anticipated~~is ininsured ~~these~~by ~~forward-looking statements for~~the ~~many reasons~~FDIC. As of January 31, ~~including~~ 2025, the ~~risks~~Company ~~faced~~had by$0 ~~us described~~ in ~~this~~cash ~~section~~(July 31, 2024 - $0).

~~Background~~Revenue Recognition

~~We were~~The ~~incorporated~~Company onrecognizes ~~April~~revenue 21in accordance with Accounting Standards Codification No. 605, ~~2021~~“Revenue Recognition” (“ASC-605”), ~~under~~ASC-605 ~~the~~requires ~~laws~~that four basic criteria must be met before revenue can be recognized: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred; (3) the ~~state~~selling ofprice ~~Wyoming~~is fixed and determinable; and (4) collectability is reasonably assured. WeDetermination of criteria (3) and (4) are ~~involved~~based inon management’s judgments regarding the ~~development~~fixed nature of ~~computer~~the ~~monitoring software~~selling ~~known~~prices asof ~~Privacy~~the products delivered and ~~Value~~the collectability of those amounts. WeProvisions ~~have~~for ~~retained~~discounts ~~independent~~and ~~computer~~rebates ~~software~~to customers, estimated returns and ~~application~~allowances, ~~developers~~and toother ~~develop~~adjustments ~~our~~are ~~product to~~provided for in the ~~specifications~~same ~~that~~period wethe ~~outline~~related sales are recorded. ~~Our~~The ~~president,~~Company ~~Daniel~~will ~~Okelo,~~defer isany ~~responsible~~revenue for ~~developing~~which the product ~~concept~~has not been delivered or is subject to refund until such time that the ~~independent developers~~Company ~~subsequently~~and ~~design~~the customer jointly determine that the product has been delivered or no refund will be required. Since inception to January 31, 2025, the Company has had no deferred revenue.

~~Privacy~~ Because the Company assumes that the reported amounts of assets and ~~Value~~liabilities ~~Employee~~will ~~Monitoring~~be ~~Software~~recovered and settled, respectively, a difference between the tax basis of an asset or a liability and its reported amount in the balance sheet will result in a taxable or a deductible amount in some future years when the related liabilities are settled or the reported amounts of the assets are recovered, which gives rise to a deferred tax asset. The Company must then assess the

We are currently developing employee monitoring software known as “Privacy and Value”, which was previously known as “Privacy and Value”. Our goal is to develop a software product that balances employer concerns regarding employee efficiency and productivity with employee privacy.9

~~As companies~~likelihood ~~are increasingly attempting to meet the demands of employees~~ that ~~want work environment flexibility and are forced to avoid employee congregation in response to~~ the ~~current~~deferred ~~global~~tax ~~Covid-19~~assets ~~pandemic,~~will ~~they~~be ~~are~~recovered ~~retaining staff that either work~~ from ~~home~~future ortaxable ~~they rely~~income onand ~~outsourcing~~ to ~~retain employees and independent contractors in other countries. One of~~ the ~~primary~~extent ~~concerns with having staff work in a separate location that removes them from~~ the ~~daily,~~Company ~~direct~~believes ~~oversight of management is~~ that ~~employee~~recovery ~~productivity will suffer. One of the responses to this concern~~ is ~~for~~not ~~businesses to use some form of worker surveillance in order to ensure that employees are utilizing their work time efficiently. However~~likely, ~~businesses~~the ~~may~~Company ~~face~~must ~~pushback~~establish ~~from~~a ~~their~~valuation ~~staff due to concerns that their personal privacy is compromised when they are subject to constant monitoring during work hours~~allowance. ~~They may resist practices such as webcam surveillance or persistent computer screen observation.~~

~~To address~~The ~~employer~~Company ~~concerns~~has ~~regarding~~adopted ~~staff~~FASB ~~efficiency~~guidance on accounting for uncertainty in income taxes which provides a consolidated financial statement recognition threshold and ~~employee~~measurement ~~concerns~~attribute ~~regarding~~for ~~privacy,~~a wetax ~~intend~~position taken or expected to ~~develop~~be taken in a tax return. Under this guidance, the ~~Privacy~~Company ~~and~~may ~~Value software~~recognize the tax benefit from an uncertain tax position only if it is more likely than not that ~~has~~the ~~features~~tax toposition ~~monitor~~will ~~worker~~be ~~computer~~sustained ~~productivity~~on ~~while~~examination ~~providing~~by ~~employees~~the ~~with~~taxing ~~reasonable~~authorities, ~~privacy~~based ~~during~~on ~~their~~the ~~workdays~~technical merits of the position. The ~~intended~~tax ~~features~~benefits ofrecognized in the ~~software~~consolidated ~~are~~financial asstatements ~~follows:~~from such a position should be measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. The guidance also extends to de-recognition of income tax assets and liabilities, classification of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions, and income tax disclosures.

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

●The ~~when~~Company ~~the~~computes ~~employee~~income is(loss) ~~logged~~per share in, ~~the~~accordance ~~software~~with ~~will~~FASB ~~allow~~ASC ~~management~~260 to“Earnings ~~maintain~~per ~~real-time~~Share”. ~~access~~Basic toloss ~~employee~~per ~~activity~~share ~~and~~is tocomputed ~~view~~by ~~each~~dividing ~~employee’s~~net ~~desktop~~income ~~screen~~(loss) ~~content~~available ~~and~~to ~~the~~common ~~keystrokes~~shareholders ~~that~~by the ~~employee~~weighted isaverage ~~typing.~~number ~~All~~ of ~~this~~outstanding ~~information~~common ~~will~~shares ~~also~~during bethe ~~recorded~~period. ~~and~~Diluted ~~stored~~income ~~for~~(loss) ~~future~~per ~~management~~share ~~use~~gives ~~with~~effect to all ~~information~~dilutive ~~time~~potential ~~stamped.~~common ~~The~~shares ~~file~~outstanding ~~name~~during ~~for~~the ~~each~~period. Dilutive ~~day’s~~loss ~~recording~~per ~~will~~share beexcludes ~~the~~all ~~employee’s~~potential ~~first~~common ~~name,~~shares ~~last~~if ~~name,~~their ~~and~~effect is anti-dilutive. For the ~~year~~six months ended January 31, ~~month~~2025, and ~~day~~2024, ~~which~~there ~~will~~were ~~allow~~no apotentially ~~manager~~dilutive todebt ~~identify~~or ~~the~~equity ~~appropriate~~instruments ~~recording~~issued ~~without~~or ~~difficulty; and~~outstanding.

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

8The preparation of consolidated financial statements in conformity with generally accepted accounting principles 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 consolidated financial statements and the reported amounts of revenues and expenses during the period. Actual results could differ from those estimates.

~~Joint Venture~~Due ~~Development~~to the limited level of ~~Software~~operations, the Company has not had to make material assumptions or estimates other than the assumption that the Company is a going concern.

~~Our parent company, Limitless Projects Inc~~4., ~~has~~CAPITAL entered into an Asset Purchase and Joint Venture agreement, as amended, whereby Cyber Apps World, Inc. (“Cyber Apps”), a reporting company, has agreed to purchase a 50% interest in the Privacy and Value software for the following payments:STOCK

1.The ~~$10,000~~total ~~upon~~number ~~execution~~ of common shares authorized that may be issued by the ~~agreement~~Company is 500,000,000 ~~which~~shares ~~has~~with ~~been~~a ~~paid;~~par ~~and~~value of $0.0001 per share.

2.During ~~an amount equal to~~ the ~~estimation~~quarter ofended ~~the~~October ~~value~~31, of2021, the ~~50%~~Company ~~interest~~issued ~~in Privacy and Value based upon an independent business valuation~~1, ~~less the $10~~115,000 ~~payment,~~shares ~~which~~of ~~amount~~common ~~shall~~stock befor nototal ~~less~~proceeds ~~than~~of $5022,~~000 and no more than $250,000 and is due by April 30, 2023~~300.

~~Limitless Projects~~There ~~Inc.~~was ~~obtained~~no ancapital ~~independent~~stock ~~valuation~~activity ofduring the ~~Privacy~~six ~~and~~months ~~Value~~ended ~~software~~January ~~in its present form of development that estimated its value at approximately $2~~31,~~200,000.~~ ~~Accordingly, the amount that was due from Cyber Apps to Limitless Projects Inc~~2025. ~~under the Asset Purchase and Joint Agreement was $250,000.~~

~~If Limitless~~As ~~Projects Inc. completes the sale~~ of ~~the~~January ~~50% interest in the Privacy and Value software to Cyber Apps~~31, ~~the parties will form a single purpose joint for the purpose of completing~~2025, ~~testing,~~there ~~marketing,~~were ~~and~~no ~~selling~~issued ~~the Privacy~~ and ~~Value~~outstanding ~~software.~~stock ~~The~~options ~~joint~~or ~~venture will be managed by a management committee with each party appointing one member to the committee and those two members jointly appointing an independent third member of the committee~~warrants.

~~Results of~~5. ~~Operations~~SUBSEQUENT ~~for the six months ended January 31, 2023 and 2022~~EVENTS

Our net loss for the six months ended January 31, 2023 and 2022 was $7,159 and $98,271, which consisted entirely of general and administrative fees and insignificant revenue during the six months ended January 31, 2022None.

Operating expenses have decreased during the six months ended January 31, 2023 as compared to the six months ended January 31, 2022 as a result of fewer software development, marketing, and maintenance expenses relating to the Privacy and Value employee monitoring software.10

~~LIQUIDITY AND~~Item ~~CAPITAL~~2. ~~RESOURCES~~Management’s Discussion and Analysis of Financial Conditions and Results of Operations.

~~As of~~Forward ~~January~~Looking ~~31, 2023, our current assets were $10,005 compared to $10,096 at July 31, 2022, remaining consistent period over period.~~Statements

~~As of~~This ~~January~~quarterly ~~31,~~report ~~2023,~~contains ~~our~~forward-looking ~~liabilities~~statements ~~were~~that ~~$365,817~~involve ~~compared~~risks toand ~~$357,575~~uncertainties. We use words such as ofanticipate, ~~July~~believe, 31plan, ~~2022~~expect, future, intend and similar expressions to identify such forward-looking statements. ~~Liabilities~~You should not place too much reliance on ~~January~~these ~~31,~~forward-looking ~~2023~~statements. Our ~~and~~actual ~~July 31~~results are likely to differ materially from those anticipated in these forward-looking statements for many reasons, ~~2022~~including ~~were~~the ~~comprised~~risks ~~entirely~~faced ofby ~~accounts~~us ~~payable~~described ~~and~~in ~~accrued~~this ~~liabilities~~section.

~~We expect we will require additional capital to meet our long-term operating requirements. We expect to raise additional capital through, among other methods, the sale of equity or debt securities.~~Background

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

~~For the~~Privacy ~~six-month period ended January 31, 2023, net cash flows from operating activities were $1,082 consisting of a net loss of $7,159, which was offset by an increase in accounts payable~~ and ~~accrued~~Value ~~liabilities~~Employee ofMonitoring $8,241. This compared to net cash flows from operating activities of $142,367 during the six months ended January 31, 2022, which consisted of a net loss of $97,937, which was offset by an increase in accounts payable and accrued liabilities of $240,304.Software

~~Cash Flows~~We ~~from~~are ~~Investing~~currently ~~Activities~~developing employee monitoring software known as “Privacy and Value”, which was previously known as “Privacy and Value”. Our goal is to develop a software product that balances employer concerns regarding employee efficiency and productivity with employee privacy.

~~For~~ As companies are increasingly attempting to meet the ~~six~~demands ~~months~~of ~~ended~~employees ~~January~~that ~~31,~~want ~~2023~~work environment flexibility, ~~net~~they ~~cash~~are ~~flows~~retaining staff that either work from ~~investing~~home ~~activities~~or ~~were~~they ~~$1,173.~~rely ~~This~~on ~~compared~~outsourcing to ~~net~~retain ~~cash~~employees ~~used~~and independent contractors in ~~investing activities~~other ofcountries. ~~$160,000~~One ~~during~~of the ~~six~~primary ~~months~~concerns ~~ended~~with ~~January~~having ~~31,~~staff ~~2022~~work in a separate location that removes them from the daily, ~~which~~direct ~~consisted~~oversight of management is that employee productivity will suffer. One of the ~~purchase~~responses ~~costs~~to this concern is for businesses to use some form of ~~fixed~~worker ~~assets~~surveillance ~~and~~in ~~software related~~order to ~~the~~ensure ~~development~~that ~~and~~employees ~~sale~~are ofutilizing ~~the~~their ~~Privacy~~work ~~and~~time ~~Value~~efficiently. ~~computer~~However, businesses may face pushback from their staff due to concerns that their personal privacy is compromised when they are subject to constant monitoring ~~software~~during work hours. They may resist practices such as webcam surveillance or persistent computer screen observation.

9To address employer concerns regarding staff efficiency and employee concerns regarding privacy, we intend to develop the Privacy and Value software that has features to monitor worker computer productivity while providing employees with reasonable privacy during their workdays. The intended features of the software are as follows:

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

~~We have~~●when ~~financed~~the ~~our~~employee ~~operations~~is ~~from~~logged in, the ~~issuance~~software ofwill ~~our~~allow ~~shares~~management ofto ~~common~~maintain ~~stock.~~real-time ~~Net~~access ~~cash~~to ~~flows~~employee ~~generated~~activity ~~from~~and ~~financing~~to ~~activities~~view ~~were $0~~each inemployee’s desktop screen content and the ~~six~~keystrokes ~~months~~that ~~ended~~the ~~January~~employee ~~31,~~is ~~2023~~typing. asAll ~~compared~~of tothis ~~$22,300~~information ~~during~~will ~~the~~also ~~six~~be ~~months~~recorded ~~ended~~and ~~January~~stored ~~31,~~for ~~2022~~future ~~relating~~management touse ~~our~~with ~~sale of~~all 1information time stamped. The file name for each day’s recording will be the employee’s first name,~~115~~ last name,~~000~~ ~~shares~~and ofthe ~~common~~year, ~~stock~~month, atand aday, ~~price~~which ofwill ~~$0.02~~allow ~~pursuant~~a manager to ~~our~~identify ~~registration~~the ~~statement~~appropriate onrecording ~~Form~~without ~~S-1,~~difficulty; ~~as amended~~and.

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

As of the date of this report, we do not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to investors.11

~~GOING CONCERN~~Joint Venture Development of Software

~~The independent~~Our ~~auditors’~~parent ~~report~~company, ~~accompanying~~Limitless ~~our~~Projects ~~July 31~~Inc., ~~2022~~entered ~~financial~~into ~~statements contained~~ an ~~explanatory~~Asset ~~paragraph~~Purchase ~~expressing substantial~~and ~~doubt~~Joint ~~about~~Venture ~~our~~agreement, ~~ability~~as toamended, ~~continue~~whereby asCyber aApps ~~going~~World, ~~concern~~Inc. ~~The financial statements have been prepared~~ (“~~assuming~~Cyber ~~that we~~Apps”), ~~will continue as~~ a ~~going~~reporting ~~concern~~company,” ~~which~~has ~~contemplates~~agreed ~~that~~to wepurchase ~~will~~a ~~realize~~50% ~~our~~interest ~~assets~~in ~~and~~the ~~satisfy~~Privacy ~~our~~and ~~liabilities~~Value ~~and~~software ~~commitments in~~for the ~~ordinary~~following ~~course of business.~~payments:

~~Item 4~~1.$10,000 ~~Controls~~upon ~~and~~execution ~~Procedures.~~of the agreement, which has been paid; and

~~As supervised~~2.an byamount ~~our~~equal ~~board~~to ofthe ~~directors~~estimation ~~and our principal executive and principal financial officer, management has established a system~~ of ~~disclosure, controls and procedures and has evaluated~~ the ~~effectiveness~~value of ~~that~~the ~~system.~~50% ~~The~~interest ~~system and its evaluation are reported on~~ in ~~the~~Privacy ~~below~~and ~~Management’s~~Value ~~Annual~~based ~~Report~~upon ~~on Internal~~an ~~Control~~independent ~~over~~business ~~Financial~~valuation, ~~Reporting.~~less ~~Our~~the ~~principal~~$10,000 ~~executive~~payment, ~~and~~which ~~financial officer~~amount ~~have~~shall ~~concluded~~be ~~that~~no ~~our~~less ~~disclosure~~than $50,000 ~~controls~~ and ~~procedures~~no ~~(as~~more ~~defined~~than ~~in Securities Exchange Act of 1934 (“Exchange Act”) Rule 13a-15(e)) as of January 31~~$250,000 ~~2023, were not effective, based on the evaluation of these controls~~ and ~~procedures~~is ~~required~~due by ~~paragraph (b)~~April of30, ~~Rule 13a-15~~2023.

~~Management’s Annual~~Limitless ~~Report~~Projects onInc. ~~Internal~~obtained ~~Control~~an ~~over~~independent ~~Financial~~valuation ~~Reporting~~of the Privacy and Value software in its present form of development that estimated its value at approximately $2,200,000. Accordingly, the amount that was due from Cyber Apps to Limitless Projects Inc. under the Asset Purchase and Joint Agreement was $250,000.

~~Management is~~Limitless ~~responsible~~Projects ~~for~~Inc. ~~establishing~~terminated ~~and~~the ~~maintaining~~Asset ~~adequate~~Purchase ~~internal~~and ~~control~~Joint ~~over~~Venture ~~financial~~agreement ~~reporting,~~on asMay ~~such~~1, ~~term is defined in Rule 13a-15(f) of the Exchange Act~~2023. ~~Internal~~As ~~control over financial reporting is~~ a ~~process~~result, ~~designed to provide reasonable assurance regarding~~ the ~~reliability of~~Company ~~financial~~owns ~~reporting~~a ~~and~~100% ~~the~~interest ~~preparation of financial statements for external purposes~~ in ~~accordance~~the ~~with~~Privacy ~~U.S.~~& ~~generally~~Value ~~accepted accounting principles~~software.

~~Management assessed~~Results ~~the effectiveness~~ of ~~internal~~Operations ~~control~~for ~~over~~the ~~financial~~six ~~reporting~~months asended of January 31, ~~2023.~~2025 Weand ~~carried out this assessment using the criteria of the Committee of Sponsoring Organizations of the Treadway Commission (COSO) in Internal Control—Integrated Framework.~~2024

~~This annual~~Our ~~report~~net ~~does~~loss ~~not~~for ~~include~~the ansix ~~attestation~~months ~~report~~ended ofJanuary ~~our~~31, ~~registered~~2025 ~~public~~and ~~accounting~~2024 ~~firm regarding internal control over financial reporting. Management’s report~~ was ~~not~~$1,500 ~~subject~~and ~~to attestation by our registered public accounting firm~~$7,159, ~~pursuant~~which toconsisted ~~rules~~ entirely of ~~the~~general ~~Securities~~ and ~~Exchange Commission~~administrative ~~that~~fees ~~permit~~and uslosses toduring ~~provide~~the ~~only~~six ~~management’s~~months ~~report~~ended ~~in this annual report. Management concluded in this assessment that as of~~ January 31, ~~2023, our internal control over financial reporting is not effective~~2025.

~~There have~~Operating ~~been~~expenses nohave ~~significant~~decreased ~~changes~~during inthe ~~our~~six ~~internal~~months ~~control~~ended ~~over~~January ~~financial~~31, ~~reporting~~2025 (as ~~defined~~compared into ~~Rules~~the ~~13a-15(f)~~six ~~and~~months ~~15d-15(f)~~ended ~~under the~~January ~~Exchange~~31, ~~Act) during~~2024 ~~the~~as ~~second~~a ~~quarter~~result of ~~our~~fewer ~~2023~~software ~~fiscal~~development, ~~year that have materially affected~~marketing, orand ~~are~~maintenance ~~reasonably~~expenses ~~likely~~relating to ~~materially affect,~~the ~~our~~Privacy ~~internal~~and ~~control~~Value ~~over~~employee ~~financial~~monitoring ~~reporting~~software.

10LIQUIDITY AND CAPITAL RESOURCES

~~PART II—OTHER~~As ~~INFORMATION~~of January 31, 2025, our current assets were $10,000 compared to $10,000 at July 31, 2024, remaining consistent period over period.

~~Item 1~~As of January 31, 2025, our liabilities were $427,607 compared to $414,107 as of July 31, 2024. ~~Legal~~ ~~Proceedings~~Liabilities on January 31, 2025 and July 31, 2024 were comprised entirely of accounts payable and accrued liabilities.

~~None~~We expect we will require additional capital to meet our long-term operating requirements. We expect to raise additional capital through, among other methods, the sale of equity or debt securities.

~~Item 2.~~Cash ~~Unregistered~~Flows ~~Sales~~from ofOperating ~~Equity Securities and Use of Proceeds.~~Activities

~~None~~For the six-month period ended January 31, 2025, net cash flows from operating activities were $12,000 consisting of a net loss of $1,500, which was offset by an increase in accounts payable and accrued liabilities of $13,500. This compared to net cash flows from operating activities of $12,000 during the six months ended January 31, 2024, which consisted of a net loss of $2,237, which was offset by an increase in accounts payable and accrued liabilities of $14,237.

~~Item 3. Defaults~~Cash ~~Upon~~Flows ~~Senior~~from ~~Securities.~~Investing Activities

~~None~~For the six months ended January 31, 2025, net cash flows from investing activities were $12,000. This compared to net cash used in investing activities of $12,000 during the six months ended January 31, 2024, which consisted of the purchase costs of fixed assets and software related to the development and sale of the Privacy and Value computer monitoring software.

~~Item 4. Mine Safety~~12

~~Not Applicable.~~Cash Flows from Financing Activities

~~Item 5~~We have financed our operations from the issuance of our shares of common stock. ~~Other~~Net ~~Information~~cash flows generated from financing activities were $0 in the six months ended January 31, 2025 as compared to $0 during the six months ended January 31, 2024 relating to our sale of 1,115,000 shares of common stock at a price of $0.02 pursuant to our registration statement on Form S-1, as amended.

~~None.~~OFF-BALANCE SHEET ARRANGEMENTS

~~Item 6.~~As ~~Exhibits~~of the date of this report, we do not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to investors.

31.1	Certification of Chief Executive Officer and Chief Financial Officer pursuant to Section 302(a) of the Sarbanes-Oxley Act
32.1	Certification of Chief Executive Officer and Chief Financial Officer Under Section 1350 as adopted Pursuant to Section 906 of the Sarbanes-Oxley Act.

GOING CONCERN

~~Copies of~~The ~~the~~independent ~~following~~auditors’ ~~documents~~report ~~are~~accompanying ~~included~~our asJuly ~~exhibits~~31, to2024 ~~this~~financial ~~report~~statements ~~pursuant~~contained an explanatory paragraph expressing substantial doubt about our ability to ~~Item~~continue ~~601~~as ofa ~~Regulation~~going ~~S-K~~concern. The financial statements have been prepared “assuming that we will continue as a going concern,” which contemplates that we will realize our assets and satisfy our liabilities and commitments in the ordinary course of business.

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

Item 3. Quantitative and Qualitative Disclosures About Market Risk

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

11Item 4. Controls and Procedures.

~~SIGNATURES~~As supervised by our board of directors and our principal executive and principal financial officer, management has established a system of disclosure, controls and procedures and has evaluated the effectiveness of that system. The system and its evaluation are reported on in the below Management’s Annual Report on Internal Control over Financial Reporting. Our principal executive and financial officer have concluded that our disclosure, controls and procedures (as defined in Securities Exchange Act of 1934 (“Exchange Act”) Rule 13a-15(e)) as of January 31, 2025, were not effective, based on the evaluation of these controls and procedures required by paragraph (b) of Rule 13a-15.

~~Pursuant to~~Management’s ~~the~~Annual ~~requirements~~Report ~~of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed~~ on ~~its~~Internal ~~behalf~~Control ~~by the~~over ~~undersigned~~Financial ~~thereunto duly authorized.~~Reporting

	Privacy and Value Inc.
Dated: March 14, 2023	By:	/s/ Daniel Okelo
		Daniel Okelo
		President, Chief Executive Officer, Chief Financial Officer, and director

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

12Management assessed the effectiveness of internal control over financial reporting as of January 31, 2025. We carried out this assessment using the criteria of the Committee of Sponsoring Organizations of the Treadway Commission (COSO) in Internal Control-Integrated Framework.

This quarterly 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 Securities and Exchange Commission that permit us to provide only management’s report in this annual report. Management concluded in this assessment that as of January 31, 2025, our internal control over financial reporting is not effective.

There have been no significant changes in our internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) during the second quarter of our 2024 fiscal year that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

PART II - OTHER INFORMATION

Item 1. Legal Proceedings.

There is no material litigation, arbitration or governmental proceeding currently pending against us or any members of our management team in their capacity as such.

Item 1A. Risk Factors.

As a smaller reporting company, we are not required to make disclosures under this Item.

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds.

None.

Item 3. Defaults Upon Senior Securities.

None.

Item 4. Mine Safety

Not Applicable.

Item 5. Other Information

None.

Item 6. Exhibits.

Exhibit No.		Description of Exhibit
31.1*		Certification of Principal Executive Officer and Principal Financial Officer Pursuant to Securities Exchange Act Rules 13a-14(a) and 15(d)-14(a), as adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
32.1**		Certification of Principal Executive and Principal Financial Officer Pursuant to 18 U.S.C. Section 1350, as adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
101. INS*		Inline XBRL Instance Document
101. SCH*		Inline XBRL Taxonomy Extension Calculation Linkbase Document
101. CAL*		Inline XBRL Taxonomy Extension Schema Document
101. DEF*		Inline XBRL Taxonomy Extension Definition Linkbase Document
101. LAB*		Inline XBRL Taxonomy Extension Labels Linkbase Document
101. PRE*		Inline XBRL Taxonomy Extension Presentation Linkbase Document

*Filed herewith.

**Furnished.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

	PRIVACY AND VALUE INC.

Dated: July 11, 2025	By:	/s/ Daniel Okelo
	Name:	Daniel Okelo
	Title:	President, Chief Executive Officer, Chief Financial Officer, and director

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