Company: IDVV
Filing Date: 2025-09-18
Form Type: 10-12G/A
Source: 0001683168-25-007099
Chunk: 120

Company: ModuLink Inc.
Filing Date: 2025-09-18
Form: 10-12G/A
Chunk 120
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 $10,522 (2024: $Nil) payable to AY Consulting Services Company Limited.
For the year ended December 31, 2024, the Company recognized rental expense of $7,890 (2023: $Nil) payable to AY Consulting Services Company
Limited. In addition, the following amounts were due to AY Consulting Services Company:

|                                |     |   | March 31, 2025 |     |   | December 31, 2024 |
|:-------------------------------|:----|:--|---------------:|:----|:--|------------------:|
| AY Consulting Services Company |     | $ |        128,210 |     | $ |           153,847 |

The amounts due to AY Consulting Services Company
Limited primarily represent advances provided to fund certain development projects. The amounts are unsecured, non-interest-bearing, and
repayable on demand.

Agreement with Leidenford Ltd.

The Company had the following transactions with Leidenford Ltd.:

|                                                  |     | Three months ended March 31, 
 2025                         |        |     | 2024 |   |
|:-------------------------------------------------|:----|:-----------------------------|-------:|:----|:-----|:--|
| Product development fees paid to Leidenford Ltd. |     | $                            | 11,538 |     |      | – |

|                                                  |     | Year ended December 31, |   2024 |     |   |  2023 |
|:-------------------------------------------------|:----|:------------------------|-------:|:----|:--|------:|
| Product development fees paid to Leidenford Ltd. |     | $                       | 30,306 |     | $ | 1,277 |

Leidenford Ltd. is engaged
in the development of green-technology products. Fu Wah, the Company’s Chief Executive Officer and Director, is the majority shareholder
and sole director of Leidenford Ltd. While the Company is not a party to a written agreement with Leidenford Ltd., it has entered into
an oral arrangement for the provision of product development services to ModuLink InnoTech Limited. The foregoing description of the
oral agreement with Leidenford Ltd. is qualified in its entirety by reference to the Written Description of the Oral Agreement for Product
Development Services which is filed as Exhibit 10.10 to this Registration Statement and is incorporated herein by reference.

Under