Company: IDVV
Filing Date: 2025-08-12
Form Type: 10-12G/A
Source: 0001683168-25-005941
Chunk: 120

Company: ModuLink Inc.
Filing Date: 2025-08-12
Form: 10-12G/A
Chunk 120
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 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 the 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.

Under this arrangement,
the Company agreed to pay Leidenford Ltd. a monthly fee of HK$36,800 (approximately US$4,718) from June to December 2024, and HK$30,000
(approximately US$3,846) from January 2025 onward. Product development projects are assigned to Leidenford Ltd. on an ongoing basis,
leveraging its AI capabilities and technical expertise. The arrangement does not have a fixed term, instead, the scope, duration, and
continuation of services are determined from time to time based on