Company: ORIB
Filing Date: 2025-07-08
Form Type: 10-K
Source: 0001683168-25-004973
Chunk: 15

Company: Orion Bliss Corp.
Filing Date: 2025-07-08
Form: 10-K
Item: Item 1
Chunk 15
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 degree of auditor judgment

The procedures performed to address the matter
included.

(i) We gained an understanding of internal controls
related to revenue recognition.

(ii) We evaluated management’s significant
accounting policies for reasonableness

(iii) We Obtained and reviewed revenue contract
agreements for each sample selected

(iv) We check the reasonableness of the terms
in the customer agreement and evaluated the appropriateness of management’s application of their accounting policies, along with
their use of estimates, in the determination of revenue recognition conclusions.

(v) We tested the mathematical accuracy of management’s
calculations of revenue and the associated timing of revenue recognized in the financial statements.

/S/ Boladale Lawal

Boladale Lawal & CO (PCAOB ID 6993)

We have served as the Company’s auditor
since 2024

Lagos, Nigeria

July 7, 2025

 F-3 

ORION BLISS CORP.

BALANCE SHEETS (Audited)

     As of  April 30, 2025  
    As of  April 30, 2024 
  
    ASSETS 

    Current Assets 

    Escrow account 
    $19,520  
    $1,190 
  
    Total Current Assets 
     19,520  
     1,190 

    Non- Current Assets 

    Intangible Assets 

    Mobile Application, net 
     40,950  
     – 
  
    Website Development, net 
     134  
     134 
  
    Total Non-Current Intangible Assets 
     41,084  
     134 

    Total Assets 
    $60,604  
    $1,324 

    LIABILITIES AND STOCKHOLDERS’ EQUITY 

    Current Liabilities 

    Interest Payable 
     2,276  
     – 
  
    Accounts Payable- Related party 
    $49,000  
    $37,000 
  
    Director Loan 
     67,724  
     53,517 
  
    Note Payable 
     45,500  
     – 
  
    Total Current Liabilities 
     164,500  
     90,517 

    Stockholders’ Equity / (Deficit) 

    Common stock, $0.0001 par value,