Company: GLEI
Filing Date: 2025-10-09
Form Type: 10-K
Source: 0001871890-25-000007
Chunk: 22

Company: Galaxy Enterprises Inc. /WY/
Filing Date: 2025-10-09
Form: 10-K
Item: Item 8
Chunk 22
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 in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits, we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion.

Our audits 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 audits 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.

Critical Audit Matters

Critical audit matters are matters arising from the current period audit of the financial statements that were communicated or are required to be communicated to the audit committee and that (1) relate to accounts or disclosure that are material to the financial statement and (2) involved especially challenging, subjective, or complex judgments. We determined that there are no critical audit matters.

/s/ Lateef Awojobi

LAO Professionals

PCAOB#: 7057

Lagos, Nigeria

We have served as the Company’s auditor since 2024.

September 19, 2025

F-1

GALAXY ENTERPRISES INC.

BALANCE SHEET

(Audited)

July 31,
2025
 
July 31,
2024

$
 
$

ASSETS

Current assets:

Cash
 
185

638

Prepayment & deposits
 
15,000

15,000

Total current assets:
 
15,185

15,638

Total Assets:
 
15,185

15,638

LIABILITIES AND STOCKHOLDER’S EQUITY

Current liabilities:

Accounts payable and accrued liabilities
 
48,447

39,152

Total current liabilities:
 
48,447

39,152

Total Liabilities:
 
48,447

39,152

Stock