Company: STRG
Filing Date: 2025-04-29
Form Type: 10-K
Source: 0001640334-25-000716
Chunk: 159

Company: STARGUIDE GROUP, INC.
Filing Date: 2025-04-29
Form: 10-K
Item: Item 2
Chunk 159
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The critical audit matters communicated are matters arising from the current period audit of the consolidated financial statements that were communicated or required to be communicated to the audit committee or to those charged with governance and that: (1) relate to accounts or disclosures that are material to the consolidated financial statements and (2) involved our especially challenging, subjective, or complex judgments. We determined that there are no critical matters.

/s/ JP CENTURION & PARTNERS PLT

JP CENTURION & PARTNERS PLT (PCAOB: 6723)

We have served as the Company’s auditor since 2023.

Kuala Lumpur, Malaysia

April 29, 2025

 F-2Table of Contents

STARGUIDE GROUP, INC.

CONSOLIDATED BALANCE SHEETS

AS OF JANUARY 31, 2025 AND 2024

  January 31,   January 31,    2025  2024 Assets      Current assets:      Cash $4  $41 Accounts receivable  -   120 Total current assets  4   161          Plant and equipment, net  1,473   2,085 Total Assets $1,477  $2,246          Liabilities and Stockholders’ Equity         Current liabilities:        Accounts payable and accrued liabilities $23,250  $21,922 Accrued interest  7,120   1,379 Due to related parties  204,469   180,419 Convertible notes  103,787   48,861 Total Liabilities  338,626   252,581          Stockholders’ Deficit:        Common stock, $0.001 par value, 75,000,000 shares authorized; 2,868,000 shares issued and outstanding  2,868   2,868 Additional paid-in capital  35,839   35,839 Accumulated deficit  (344,570)  (259,592)Accumulated other comprehensive income (loss)  672   (2,446)Total deficit attributed to Starguide Group, Inc.  (305,191)  (223,331)Deficit attributed to non-controlling interest  (31,958)  (27,004