# EDGAR Filing Document

**Accession Number:** 0002070845
**File Stem:** 0001683168-25-004339
**Filing Date:** 2025-6
**Character Count:** 258605
**Document Hash:** c7d0cbdcd482ddf8d49d944ffbe5ad7d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001683168-25-004339.hdr.sgml**: 20250609

**ACCESSION NUMBER**: 0001683168-25-004339

**CONFORMED SUBMISSION TYPE**: S-1

**PUBLIC DOCUMENT COUNT**: 28

**FILED AS OF DATE**: 20250609

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SUN
- **CENTRAL INDEX KEY:** 0002070845

**ORGANIZATION NAME:**
- **EIN:** 352871996
- **STATE OF INCORPORATION:** WY
- **FISCAL YEAR END:** 1031

**FILING VALUES:**
- **FORM TYPE:** S-1
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-287884
- **FILM NUMBER:** 251034794

**BUSINESS ADDRESS:**
- **STREET 1:** 522 W. RIVERSIDE AVE
- **CITY:** SPOKANE
- **STATE:** WA
- **ZIP:** 99201
- **BUSINESS PHONE:** 424-465-0407

**MAIL ADDRESS:**
- **STREET 1:** 522 W. RIVERSIDE AVE
- **CITY:** SPOKANE
- **STATE:** WA
- **ZIP:** 99201

[**Table of Contents**](#s1_031)

As Filed with the Securities and Exchange Commission on June 9, 2025

Registration Number ___-______

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**WASHINGTON, D.C. 20549**

**FORM S-1**

**REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933**

<br> ![](image_015.jpg)

SUN

(Exact name of registrant as specified in its charter)

---

| | | |
|:---|:---|:---|
| **Wyoming** | **7389** | **35-2871996** |
| (State or other jurisdiction of incorporation) | (Primary Standard Industrial<br> Classification Code Number) | (IRS Employer Identification No.) |

---

**10 Lily Pond Lane<br> East Hampton, New York 11937<br> (424) 465-0407**

<br> **Sun4@usa.com**<br>

(Address and telephone number of registrant's principal executive offices)

Approximate date of commencement of the proposed sale to the public: As soon as practicable after the effective date of this Registration Statement.

If any of the securities being registered on this Form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the Securities Act of 1933, check the following box. ☒

If this Form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act, check the following box and list the Securities Act Registration Statement number of the earlier effective Registration Statement for the same offering. ☐

If this Form is a post-effective amendment filed pursuant to Rule 462(c) under the Securities Act, check the following box and list the Securities Act Registration Statement number of the earlier effective Registration Statement for the same offering. ☐

If this Form is a post-effective amendment filed pursuant to Rule 462(d) under the Securities Act, check the following box and list the Securities Act Registration Statement number of the earlier effective Registration Statement for the same offering. ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer or a smaller reporting company.

Large accelerated filer ☐ Accelerated Filer ☐ <br> Non-accelerated filer ☒ Smaller reporting company ☒ <br> (Do not check if a smaller reporting company) Emerging growth company ☒

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☒

The Registrant hereby amends this registration statement on such date or dates as may be necessary to delay its effective date until the registrant shall file a further amendment which states explicitly that this registration statement shall thereafter become effective per section 8(a) of the Securities Act of 1933 or until the registration statement shall become effective on such date as the Securities and Exchange Commission, acting pursuant to such section 8(a), may determine.

SUN

**12,000,000 SHARES OF COMMON STOCK**

<br> **$0.01 PER SHARE**

This is the initial offering of Common stock of SUN, and no public market exists for the securities being offered. SUN is offering for sale a total of 12,000,000 shares of its Common Stock on a "self-underwritten" best effort basis. We will offer the shares at a fixed price of $.01 per share, for the total amount of the offering of $120,000 net. We will offer them for a period not to exceed 270 days from the date of this prospectus; unless extended by our Board of Directors for an additional 90 days.

$0.01 x 12,000,000 = $120,000

There is no minimum number of shares required to be sold by the Company to access the funds. However, there is a projected minimal threshold for the Company to implement its plan of operations. See the "Use of Proceeds" and "Plan of Distribution" sections for additional relevant information.

SUN intends to have its common stock listed for quotation on the Over-the-Counter Bulletin Board after the closing of the offering. However, there is presently no public market for our common stock, nor an active trading market for our securities may ever develop. Even if our trading market for our security is established, it may not be sustained. Furthermore, we will require the assistance of a market-maker to apply for quotation; but there is no guarantee that a market-maker will agree to assist us. There is no assurance that we will successfully develop a public market. Our intended trading symbol is SUNY.

SUN (a Wyoming corporation) is a development stage start-up company. Any investment in the shares offered herein involves a high degree of risk. You should only purchase shares if you can afford a loss of your investment, as any investment in the shares offered herein involves a high degree of risk.

**YOU SHOULD CAREFULLY READ AND CONSIDER THE SECTION OF THIS PROSPECTUS ENTITLED "[RISK FACTORS](#s1_010)" BEGINNING ON PAGE 8 BEFORE BUYING ANY SHARES OF SUN.**

SUN qualifies as an "emerging growth company" as defined in the Jumpstart Our Business Startups Act (the "JOBS Act").

Neither the U.S. Securities and Exchange Commission nor any State securities division has approved or disapproved these securities or determined if this prospectus is truthful or complete. Any representation to the contrary is a criminal offense.

THE INFORMATION IN THIS PROSPECTUS IS NOT COMPLETE AND MAY BE CHANGED. WE MAY NOT SELL THESE SECURITIES UNTIL THE REGISTRATION STATEMENT FILED WITH THE U.S. SECURITIES AND EXCHANGE COMMISSION IS EFFECTIVE. THIS PROSPECTUS IS NOT AN OFFER TO SELL THESE SECURITIES, AND IT IS NOT SOLICITING PURCHASE OF THE GIVEN SECURITIES IN ANY STATE WHERE THE OFFER OR SALE IS NOT PERMITTED.

i

**TABLE OF CONTENTS**

---

| | |
|:---|:---|
|  | Page No. |
| [PROSPECTUS SUMMARY](#s1_007) | 1 |
| [SELECTED HISTORICAL FINANCIAL DATA](#s1_008) | 6 |
| [CAUTIONARY DISCLOSURE REGARDING FORWARD-LOOKING STATEMENTS](#s1_009) | 7 |
| [RISK FACTORS](#s1_010) | 8 |
| [USE OF PROCEEDS](#s1_011) | 9 |
| [DETERMINATION OF OFFERING PRICE](#s1_012) | 10 |
| [DILUTION OF THE PRICE YOU PAY FOR YOUR SHARES](#s1_dilutiontable) | 10 |
| [SELLING SECURITY HOLDERS](#s1_013) | 11 |
| [PLAN OF DISTRIBUTION](#s1_014) | 12 |
| [DESCRIPTION OF SECURITIES TO BE REGISTERED](#s1_015) | 13 |
| [INTEREST OF NAMED EXPERTS AND COUNSEL](#s1_016) | 13 |
| [DESCRIPTION OF BUSINESS](#s1_017) | 14 |
| [DESCRIPTION OF PROPERTY](#s1_018) | 17 |
| [LEGAL PROCEEDINGS](#s1_019) | 17 |
| [MARKET FOR COMMON EQUITY AND RELATED STOCKHOLDER MATTERS](#s1_020) | 17 |
| [MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATIONS](#s1_021) | 19 |
| [CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE](#s1_022) | 23 |
| [DIRECTORS, EXECUTIVE OFFICERS, PROMOTERS AND CONTROL PERSONS](#s1_023) | 24 |
| [SECTION 16(A) BENEFICIAL OWNERSHIP REPORTING COMPLIANCE](#s1_024) | 24 |
| [EXECUTIVE COMPENSATION](#s1_025) | 25 |
| [SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT](#s1_026) | 27 |
| [TRANSACTIONS WITH RELATED PERSONS, PROMOTERS, AND CERTAIN CONTROL PERSONS](#s1_027) | 29 |
| [INDEMNIFICATION](#s1_028) | 31 |
| [AVAILABLE INFORMATION](#s1_029) | 31 |
| [FINANCIAL STATEMENTS](#s1_030) | F-1 |

---

ii

![](image_015.jpg)

SUN

**PROSPECTUS SUMMARY**

You should read the following summary together with the more detailed business information, financial statements, and related notes that appear elsewhere in this prospectus. In this registration Statement, unless the context otherwise requires, "SUN," "we," "us," "our," or "the Company" refer to SUN, a Wyoming corporation.

**General Information About Our Company**

**Business Overview**

We are in the process of building immersive dance and theatrical experiences that fuse the performing arts with cutting-edge virtual reality (VR) technology, aiming to redefine artistic performance - underway at https://www.sunbusiness.live. VR to offer engaging, artistic performances. Through modern, interactive technology, we allow users to fully immerse themselves in choreographed dance in far-off locations. Despite operating at a net loss and under a "going concern" warning (standard for early-stage startups), SUN has engaged capital, generated modest revenue, contracted partners, and made forward strides in line with a young company in execution mode—not just concept phase.

**Business Model**

We aim to generate revenue through direct sales and licensing of our immersive VR-based dance and theatrical experiences to technology companies, content platforms, and entertainment distributors. Our unique offering merges artistic performance with advanced technology, targeting audiences seeking innovative and engaging content. In addition, we are developing a subscription-based model for access to our content library, providing recurring revenue. Our business also involves investing in other film production companies, expanding our footprint in the entertainment industry and aligning with our vision of accessible and interactive art experiences.<br>

<br> **Company History and Milestones**

****<br> ![](image_003.jpg)

Founded on September 5, 2024, by Michael Ssebugwawo Muyingo, the company has focused on creating a strong foundation for growth. Key milestones include securing funds of $37,500 to invest in a film production company Back to The Present LLC a subsidiary of **JSL STUDIOS**.

<br>![](image_004.jpg)

<br> SUN has also officially partnered with Muy House, LLC. as the company can increase SUN's brand visibility, enhance community engagement, and create strategic partnerships. It would leverage Muy House's established network and expertise in building loyal audiences, helping SUN grow its market presence and customer loyalty in relevant industries.

![](image_005.jpg)

****

<br> **<br> Business Strategy** 

Our short-term goal is to establish a portfolio of immersive dance performances for sale or licensing to major technological platforms. In the long term, we aim to scale globally, expanding our content library and collaborating with global tech firms.

What sets us apart is our fusion of performing arts with VR technology, particularly filming in Uganda's safari parks. To further grow, we are exploring investments in related companies within film production, virtual reality, and artistic experiences, enhancing our offerings and increasing our market presence in the entertainment and VR and health and wellness industries.

****

**<br> Products or Services**

We specialize in choreographing, filming, and producing immersive theatrical dance experiences. Our team manages the entire process—from developing performances to leveraging the latest VR technology to capture and present these experiences to curating the film production processses. Although we aim to license or sell these productions to major tech platforms such as Meta, Microsoft, and other prominent tech companies, this has not yet been achieved.

Our planned future offerings include selling immersive dance experiences on a video platform similar to Mubi for video content and Artsy for still multi-sensory images, though these plans are in early stages.**<br>Market Opportunity**

The global virtual reality market, especially within the entertainment sector, is growing rapidly, driven by advancements in VR hardware and increasing consumer demand for new digital experiences. According to Grand View Research, Fortune Business Insights, and Marketsand Markets, the immersive entertainment industry, particularly in areas such as VR-based film, gaming, and live performance, is expected to expand substantially in the next few years.

![](image_006.jpg)

The demand for our product is driven by the growing interest in interactive and immersive content, particularly among younger and tech-savvy consumers.<br>**Employees**

We currently have 3 employees, including specialists in choreography, VR production, and project management. These roles are critical in ensuring the seamless production of our immersive experiences and future expansion into new projects.

**Regulatory Environment**

As we operate in both the entertainment and tech sectors, we comply with content production and data privacy regulations. While we do not currently face any major regulatory issues, we closely monitor evolving laws surrounding content distribution and intellectual property in the VR and digital media space.

**Competitive Advantages**

Our competitive advantages lie in our focus on a niche, combining artistic theatrical performances with VR technology as well as strategic partnerships. Unlike other VR content creators who emphasize gaming or passive viewing experiences, we bring interactive, live performance art to life in a virtual environment. This combination of creativity and technology gives us a unique position in the growing immersive entertainment market.<br>We have a trademarked logo registered with the USPTO,

Intellectual Property Office (IPO) in the U.K. and National Intellectual Property Administration (CNIPA) in China. The design of our ecosystem, aligned with the behavior of our immersive experiences, aims to create an environment where consumers feel the content and ads naturally belong. However, our website and platform are still in development and not yet fully operational.

Prospective buyers of SUN's shares should read the Report of Independent Registered Public Accounting Firm in the Financial Disclosure section which includes the auditor's statement that in it's first quarter SUN has not yet established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. Also, the Company has accumulated financial loss from inception. In the auditor's opinion these factors, among others, raise substantial doubt about the ability of the Company to continue as a going concern for a reasonable period of time. In order to continue as a going concern, the Company will need, among other things, additional capital resources. Please refer to page F-7 for a more comprehensive disclosure on this matter.

SUN estimates it requires approximately $30,000 minimum to fund its operations for the next 12 months without having to rely on the related party loans which are undependable. The Company realized $17,475 in revenue as of October 31, 2024. Its accumulated deficit since inception through November 1, 2024 was $3,510. To date the Company raised an aggregate of $520 through a private placement of our common stock to our Director, Mr. Michael Ssebugwawo Muyingo and Company' employees. Proceeds from the private placement were used toward the working capital. As of October 31, 2024, the Company had $2,500 in cash on hand and relied on loans from Mr. Muyingo. As of October 31, 2024, the Company owes Mr. Muyingo $54,459 out of which $628 stands as a short-term loan and $53,831 as a long-term loan. Both loans are unsecured and interest free. The Company's total current liabilities as of October 31, 2024 are $70,628 which consist of $50,000 unearned revenue, $20,000 accounts payable and $628 short-term loan to the director. The Company' total liabilities are $124,459.

![](image_007.jpg)

Schema depicting the target audience and the business model components of the given project.

**The Offering Information** 

The following information is a summary of this offering.

---

| | |
|:---|:---|
| Securities Being Offered: | 12,000,000 shares of common stock, par value $0.0001 |
| Offering Price per Share: | $0.01 |
| Offering Period: | The shares are being offered for a period not to exceed 270 days, unless extended by our Board of Directors for an additional 90 days. There is no minimum offering of the shares before the expiration date of the offering. |
| Projected Net Proceeds to Our Company: | $120000 |
| Intended Use of the Proceeds: | To start up and expand business operations. |
| Number of Shares Outstanding<br> Before the Offering: | 5200000 |
| Number of Shares Outstanding<br> After the Offering: | 17,200,000 if all shares are sold |

---

Our officer, director, control person or affiliates do not intend to purchase any shares in this offering. See the Plan of Distribution section for additional information directly related to this subsection.

However, the company has only generated $17,475 in revenue and it incurred losses since inception. The Company maintains its statutory registered agent's office at *NorthWest Registered Agent Services,*32 N Gould St, Sheridan, WY 82801, United States.

**<br> SELECTED HISTORICAL FINANCIAL DATA**

SUN owns a distinctive brand with a registered trademark, and a website https://www.sunbusiness.live. As our client base grows, these digital assets are expected to become more exclusive and valuable.

In addition SUN has two collaborative assets in the total value of $87,500 assets, SUN has developed a valuable business plan that outlines our innovative business model and brand identity. This plan, along with advanced computer and electronic hardware, supports the company's research and development efforts.

The Following financial information summarizes a more complete historical financial information located in the later sections of this prospectus.

**Balance Sheet**

---

| | |
|:---|:---|
|  | **As of<br> October 31, 2024** |
| Total Assets | $121469 |
| Total Liabilities | $124459 |
| Stockholders' Deficit | $(2990) |

---

**Income Statement**

---

| | |
|:---|:---|
|  | **Three months ended**<br> **October 31,** <br> **2024** |
| Revenue | $17475 |
| Total Expenses | $20985 |
| Net Loss | $(3510) |

---

**CAUTIONARY DISCLOSURE REGARDING FORWARD-LOOKING STATEMENTS**

This Prospectus contains projections and statements relating to the Company that constitute "forward-looking statements." These forward-looking statements may be identified by the use of predictive, future-tense, or forward-looking terminology, such as "intends," "believes," "anticipates," "expects," "estimates," "may," "will," "might," "outlook," "could," "would," "pursue," "target," "project," "plan," "seek," "should," "assume," or similar terms or the negatives thereof. Such statements speak only as of the date of such statement, and the Company undertakes no ongoing obligation to update such statements. These statements appear in a number of places in this Prospectus and include statements regarding the intent, belief or current expectations of the Company, and its respective directors, officers or advisors with respect to, among other things:

· Trends affecting the Company's financial condition, results of operations or future prospects

· The Company's business and growth strategies

· The factors that we expect to contribute to our success and our ability to be successful in the future

· Our business model and strategy for realizing positive sales result

· Competition, including the impact of competition on our operations, our ability to respond to such competition and our expectations regarding continued competition in the markets in which we compete

· Expenses

· Our expectations with respect to continued disruptions in the global capital markets and reduced levels of consumer spending and the impact of these trends on our financial results

· The impact of new accounting pronouncements on our financial statements

· That our cash flows from operating activities will be sufficient to meet our projected operating and capital expenditures for the next twelve months

· Our market risk exposure and efforts to minimize risk

· Our overall outlook including all statements under MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION

· That estimates and assumptions made in the preparation of financial statements in conformity with US GAAP may differ from actual results and

· Expectations, plans, beliefs, hopes or intentions regarding the future.

Potential investors are cautioned that any such forward-looking statements are not guarantees of future performance. They involve significant risks and uncertainties. Should conditions change or should any one or more of the risks or uncertainties materialize or should any of the underlying assumptions of the Company prove incorrect, actual results may differ materially from those projected in the forward-looking statements as a result of various factors, some of which are unknown. The factors that could adversely affect the actual results and performance of the Company include, without limitation:

· The Company's inability to raise additional funds to support operations and capital expenditures

· The Company's inability to effectively manage its growth

· The Company's inability to achieve greater and broader market acceptance in existing and new market segments

· The Company's inability to successfully compete against existing and future competitors

· The effects of intense competition that exists in China design industry

· The economic downturn and its effect on consumer spending

· The risk that negative industry or economic trends, including the market price of our common stock trading below its book value, reduced estimates of future cash flows, disruptions to our business, slower growth rates or lack of growth in our business, may result in significant write-downs or impairments in future period

· The effects of events adversely impacting the economy or the regions from which we draw a significant percentage of our customers, including the effects of the current economic recession, war, terrorist or similar activity or disasters

· The effects of energy price increases on our cost of operations and our revenues

· Financial community perceptions of our Company and the effect of economic, credit and capital market conditions on the economy and the software industry

· Other factors described elsewhere in this Prospectus, or other reasons.

Again, potential investors are urged to consider such factors carefully. All forward-looking statements attributable to the Company or persons acting on its behalf are expressly qualified in their entirety by the foregoing cautionary statements and the "[Risk Factors](#s1_010)" described herein.

**RISK FACTORS**

An investment in our securities involves a high degree of risk. You should carefully consider the following risk factors, along with the other information contained in this prospectus, before making an investment decision. If any of the following risks occur, our business, financial condition, and results of operations could be adversely affected. In such case, the trading price of our common stock could decline, and you may lose all or part of your investment.

***1. We have a limited operating history.***

SUN is a development-stage company with minimal operating history. Our business model is unproven, and there is no guarantee that we will achieve or sustain profitability. If we cannot generate significant revenue from our VR experiences and related products, our business could fail.

***2. We face significant competition in the VR and digital entertainment markets.***

The market for VR content and digital entertainment is highly competitive, with numerous companies offering innovative solutions. Many of these competitors have greater financial, technical, and marketing resources than we do. We may not be able to compete effectively, which could negatively impact our business.

***3. Our business depends heavily on the adoption of VR technology.***

The success of SUN depends on the widespread adoption of VR technology by consumers and businesses. If VR fails to achieve mainstream acceptance or if there are delays in the development of VR hardware and software, our growth prospects and business could be adversely affected.<br>

***4. Our intellectual property rights are critical to our success and may be difficult to enforce.***

Our success depends on our ability to protect our intellectual property, including our VR content, business plans, and brand identity. Despite our efforts, unauthorized parties may attempt to copy or otherwise obtain and use our intellectual property. The legal framework for enforcing intellectual property rights in the digital and VR space is complex and evolving, which could make it difficult for us to prevent or stop infringement.

***5. We are subject to ongoing capital requirements.***

We expect to incur significant costs related to developing our VR content, maintaining our technology infrastructure, and marketing our products. If we are unable to secure additional funding when needed, we may not be able to execute our business plan, which could result in a loss of investment.

***6. Our management team is critical to our success, and any loss of key personnel could adversely affect our business.***

SUN's success depends largely on the expertise and efforts of our management team, particularly our founder, Michael Ssebugwawo Muyingo. The loss of Mr. Muyingo or any other key personnel could disrupt our operations and growth plans.

***7. We face risks related to our investments and our planned expansion and international operations.***

As we grow, we plan to invest in other companies and expand our offerings globally, including filming VR content in various international locations. Expanding and investing into new markets presents operational, regulatory, and cultural challenges that could impact our business. Any failure to effectively manage these risks could hinder our growth and profitability.

***8. We may be unable to establish or maintain a public market for our common stock.***

There is currently no public market for our common stock, and there is no assurance that we will be able to successfully list or maintain a market for our securities. Without a liquid trading market, investors may find it difficult to sell their shares or realize the value of their investment.

***9. Our reliance on related-party transactions could pose conflicts of interest.***

We currently rely on loans and support from our founder and related parties to finance our operations. While these arrangements are intended to support our growth, they may also present conflicts of interest and could adversely impact our financial stability if not managed appropriately.

***10. Our financial statements indicate uncertainty about our ability to continue as a going concern.***

Our independent auditors have issued a going concern opinion, highlighting substantial doubt about our ability to continue operations without additional financing. If we are unable to raise sufficient capital, we may need to significantly curtail or cease operations, which could result in the loss of your investment.<br>

**USE OF PROCEEDS**

If all the shares are sold in this offering the gross proceeds will amount to $120,000. We expect to disburse the proceeds from this offering in the manner as set in the table below. The table shows the intended use of proceeds assuming that 25%, 50%, 75% or 100%, of the shares in this Offering are sold.

**Budgeting**

The expenditure is calculated based on four possible scenarios of the capital raised in the offering:

---

| | | | | |
|:---|:---|:---|:---|:---|
| **Use of Proceeds** | **25% – ($30000)** | **50% – ($60000)** | **75% – ($90000)** | **100% – ($120000)** |
| Working Capital | $18000 | $36000 | $54000 | $72000 |
| R & D | $6000 | $12000 | $18000 | $24000 |
| Sales & Advertising | $3000 | $6000 | $9000 | $12000 |
| Capital Expenditures | $3000 | $6000 | $9000 | $12000 |

---

****

<br> Please refer to the Plan of Operations section for the more detailed expenditure tables.

Our offering is being made on a self-underwritten basis: no minimum number of shares must be sold in order for the offering or the business development effort to proceed. However, the lowest version of the funding scenario may not allow our plan of operations to be executed without relying upon the additional financing from our Director. Michael Ssebugwawo Muyingo, our director, has agreed to loan the Company the start-up capital necessary to cover possible shortfalls in our funding. The Company does not intend to use a portion of the net proceeds to repay these loans from related party that currently stand at $28,100 and detailed in related party transaction note in notes to financial statements.

Except for fixed costs, the amounts actually spent by us for any specific purpose are likely to vary and will depend on numerous factors. Non-fixed cost, marketing, and general and administrative costs may vary depending on the business progress and development efforts, general business conditions, and advertising success. Accordingly, our management has broad discretion to allocate the net proceeds to non-fixed costs. An example of changes to this spending allocation for non-fixed costs includes our management deciding to spend less of the allotment on software development and more on marketing.

**DETERMINATION OF OFFERING PRICE**

The offering price of the shares has been determined arbitrarily by us. The price does not bear any relationship to our assets, book value, earnings, or other established criteria for valuing a privately held company. In determining the number of shares to be offered and the offering price we took into consideration our capital structure and the minimum amount of money we would need to implement our business plans. Accordingly, the offering price does indicate the actual value of our securities.

<br> Dilution of the Price Investors Pay for Their Shares<br>Dilution represents the disparity between the price paid by investors in this offering and the net tangible book value per share immediately after the offering is completed. Net tangible book value is calculated as total assets minus total liabilities and intangible assets. This dilution occurs primarily due to the arbitrarily set offering price, which is significantly higher than the book value per share held by existing shareholders.<br>The current offering price is fixed at $0.01 per common share. In contrast, our director acquired 5,000,000 shares at a price of $0.0001 per share. Assuming full subscription, the total number of outstanding shares will increase to 17,000,000. The table below illustrates the potential dilution to investors based on various funding levels:

**DILUTION TABLE**

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **Percentage of Funding** | **Amount of New Funding** | **Offering Price ($)** | **Outstanding Shares (Post-Money)** | **Pre-Money Valuation** | **Post-Money Valuation** | **Net Proceeds** | **Dilution per Share** | **Dilution as %** |
| 100% | $120000 | 001 | 17200000 | -0000671 | 0006774 | 120000 | 0003226 | 32 |
| 75% | $90000 | 001 | 14200000 | -0000671 | 0006092 | 90000 | 0003908 | 39 |
| 50% | $60000 | 001 | 11200000 | -0000671 | 0005046 | 60000 | 0004954 | 50 |
| 25% | $30000 | 001 | 8200000 | -0000671 | 0003233 | 30000 | 0006767 | 68 |

---

**SELLING SECURITY HOLDERS**

None of the securities to be registered are to be offered for the account of security holders.

**PLAN OF DISTRIBUTION**

**Self-underwritten Offering** 

This is a self-underwritten offering. This prospectus is part of a disclosure that permits Michael Ssebugwawo Muyingo to sell the shares on behalf of the Company directly to the public.

No commission or other remuneration will be payable to him for the Shares he sells in the offering.

There are no plans or arrangements to enter into any contracts or agreements to sell SUN's shares with a broker or dealer. Michael Ssebugwawo Muyingo, our Director, intends to offer the shares to friends, family members, and business associates. In offering the securities on the Company's behalf, Mr. Muyingo is guided by The Rule 3a4-1 Safe Harbor of the Securities Exchange Act of 1934, that states the associated person must not be compensated in connection with the sale of the issuer's securities by the payment of commissions or other remuneration based either directly or indirectly on transactions in securities.

Mr. Muyingo will not register as a broker-dealer pursuant to Section 15 of the Securities Exchange Act of 1934, in reliance upon Rule 3a4-1, which sets forth those conditions under which a person associated with an Issuer may participate in the offering of the Issuer's securities and not be deemed to be a broker-dealer.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a) Our officer and director are not subject to a statutory disqualification, as that term is defined in Section 3(a)(39) of the Act, at the time of his participation; and

b) Our officer and director will not be compensated in connection with his participation by the payment of commissions or other remuneration based either directly or indirectly on transactions in securities; and

c) Our officer and director is not, nor will he be at the time of his participation in the offering, an associated person of a broker-dealer; and

d) Our officer and our director meet the conditions of paragraph (a)(4)(ii) of Rule 3a4-1 of the Exchange Act, in that he:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(A) primarily performs, or is intended primarily to perform at the end of the offering, substantial duties for or on behalf of the Company, other than in connection with transactions in securities; and

(B) is not a broker or dealer, or been associated person of a broker or dealer, within the preceding twelve months; and

(C) has not participated in selling and offering securities for any Issuer more than once every twelve months other than in reliance on Paragraphs (a)(4)(i) (a)(4)(iii).

Michael Ssebugwawo Muyingo, our sole officer/director, control person, and affiliate of the same does not intend to purchase any shares in this offering.

**Terms of the Offering** 

The shares will be sold at the fixed price of $0.01 per share until the completion of this offering. There is no minimum amount of subscription required per investor, and subscriptions, once received, are irrevocable.

This offering will commence on the date of this prospectus is deemed effective, and continue for a period not to exceed 270 days (the "Expiration Date"), unless extended by our Board of Directors for an additional 90 days.

This is a "best-effort" offering and, as such, there is no assurance that we will sell any or all of the shares.

**Procedures and Requirements for Subscription** 

If an investor decides to subscribe for any shares in this offering, they will be required to execute a Subscription Agreement and tender it, together with a check, wire, or other means of money transfer. All payments should be made to SUN.

**<br> DESCRIPTION OF SECURITIES TO BE REGISTERED**

**Common Stock**

Our authorized capital stock consists of 75,000,000 shares of common stock, at a par value of $0.0001 per share. The holders of our common stock:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) have equal ratable rights to dividends from funds legally available, therefore, when, as and if declared by our Board of Directors;

(ii) are entitled to share in all of our assets available for distribution to holders of common stock upon liquidation, dissolution or winding up of our affairs;

(iii) do not have pre-emptive, subscription or conversion rights and there are no redemption or sinking fund provisions or rights, and (iv) are entitled to one non-cumulative vote per share on all matters on which stockholders may vote.

**Non-Cumulative Voting**

Holders of shares of our common stock do not have cumulative voting rights. This means that the holders of more than 50% of the outstanding shares, voting for the election of directors, can elect all of the directors to be elected, if they choose so, and, in such event, the holders of the remaining shares will not be able to elect any of our directors.

 **<br> Cash Dividends**

As of the date of this prospectus, we have not paid any cash dividends to any stockholder. The declaration of any future cash dividend will be at the discretion of our Board of Directors and will depend upon our earnings, if any, our capital requirements and financial position, our general economic conditions, and other pertinent conditions. Our present intention is not to pay any cash dividends in the foreseeable future, but rather to reinvest earnings, if any, in our business operations.

**INTEREST OF NAMED EXPERTS AND COUNSEL**

The experts or counsel described below have not been hired on a contingent basis and none of them will receive a direct or indirect interest in the Company.

Our audited financial statements for the period from inception through October 31, 2024, have been audited by Boladale Lawal & Co (Chartered Accountants). We include the financial statements in reliance on their report, given upon their authority as licensed experts in accounting and auditing.

<br> Attorney at law SD Mitchell & Associates, PLC has formerly opined the validity of the shares being offered and certain other legal matters and is representing the Company in connection with this offering

**DESCRIPTION OF BUSINESS**

**<br> Overview**

<br> SUN creates immersive dance and theatrical experiences using cutting-edge virtual reality (VR) technology. We merge performing arts with digital innovation, enabling audiences to engage with live performances in a fully interactive environment. Our mission is to redefine the boundaries of entertainment, making high-quality artistic content more accessible and engaging for global audiences.

**Business Model**

<br> SUN generates revenue through direct sales and licensing of its unique VR experiences to tech platforms and content distributors. Our target customers include leading technology companies and entertainment platforms seeking innovative content to enhance their offerings. In the future, we plan to launch a subscription-based service that will provide users with access to an exclusive library of our immersive productions.

**Company History and Milestones**<br> Founded on September 5, 2024, by Michael Ssebugwawo Muyingo, SUN has rapidly built a foundation for growth. We secured $100K in initial funding and developed a robust business strategy. A notable milestone is our exploration of filming in Ugandan safari parks, showcasing breathtaking natural landscapes to create distinctive VR experiences that resonate globally.

**Products and Services**

Our core product is the creation and production of immersive theatrical dance experiences. SUN handles all aspects of production, from choreography to VR filming and post-production. We aim to license these performances to major tech platforms such as Meta and Microsoft. But no such licences have been secured yet.

**Market Opportunity**

The global VR market, particularly in entertainment, is growing rapidly. Advances in technology and a shift in consumer preferences towards immersive digital experiences present a significant opportunity for SUN. We differentiate ourselves by focusing on interactive, high-quality artistic performances rather than conventional VR applications like gam ing.

**Competitive Advantages**<br> SUN's unique approach to combining performing arts with VR technology sets us apart in the market. Unlike competitors who primarily focus on gaming or passive viewing, we offer interactive, live performance art that transforms how audiences experience digital content. Our use of diverse and exotic filming locations further enhances the appeal and uniqueness of our offerings.

![](image_011.jpg)

**Regulatory Environment**<br> We adhere to all relevant regulations in both the entertainment and tech sectors, particularly those concerning content production and data privacy. As we expand, we will continue to ensure compliance with evolving laws and standards in the digital media and VR industries.

**Intellectual Property**<br> SUN holds a registered trademark and has secured the rights to various digital assets, including high-quality recordings of performances and soundscapes. As we grow, we anticipate that these assets will become increasingly valuable, contributing to our competitive edge and market position.

**Employees**<br> SUN currently employs three individuals specializing in choreography, VR production, and project management. These team members are essential to the development and execution of our projects and will play a crucial role in our future expansion.

**Emerging Growth Company Status under the JOBS Act**<br> SUN qualifies as an "emerging growth company" under the JOBS Act, allowing us to benefit from reduced reporting requirements and other exemptions. We will maintain this status until the earliest of: (i) the end of the fiscal year in which our annual revenues exceed $1 billion, (ii) the end of the fiscal year following the fifth anniversary of our IPO, (iii) the date on which we have issued more than $1 billion in non-convertible debt over a three-year period, or (iv) the date we become a large accelerated filer under the Securities Exchange Act.

**DESCRIPTION OF PROPERTY**

SUN's property includes both physical and intangible assets essential to its operations.

<u>Physical Property:</u>

The company maintains office space equipped with advanced computer and electronic hardware used for research, development, and the production of virtual reality content. These assets are held at our corporate headquarters and are critical to our day-to-day operations.

<u>Intangible and Intellectual Property:</u>

SUN holds various intangible assets in the sum of $87,500 through investments into partner companies. The value and details of these assets are reflected in our financial statements, which are provided in the Financial Report section starting on page F-1.

**LEGAL PROCEEDINGS**

We are not involved in any pending legal proceeding, nor are we aware of any pending or threatened litigation against us.

**MARKET FOR COMMON EQUITY AND RELATED STOCKHOLDER MATTERS**

No public market currently exists for shares of our common stock. Following completion of this offering, we intend to apply to have our common stock listed for quotation on the Over-the-Counter Bulletin Board and apply to trade our stock under the ticker symbol SUNY.

**Penny Stock Rules**

The Securities and Exchange Commission has also adopted rules that regulate broker-dealer practices in connection with transactions in penny stocks. Penny stocks are generally equity securities with a price of less than $5.00 (other than securities registered on certain national securities exchanges or quoted on the Nasdaq system, provided that current price and volume information with respect to transactions in such securities is provided by the exchange or system).

A purchaser is purchasing penny stock which limits the ability to sell the stock. The shares offered by this prospectus constitute penny stock under the Securities and Exchange Act. The shares will remain penny stocks for the foreseeable future. The classification of penny stock makes it more difficult for a broker-dealer to sell the stock into a secondary market, which makes it more difficult for a purchaser to liquidate his/her investment. Any broker-dealer engaged by the purchaser for the purpose of selling his or her shares in us will be subject to Rules 15g-1 through 15g-10 of the Securities and Exchange Act. Rather than creating a need to comply with those rules, some broker-dealers will refuse to attempt to sell penny stock.

The penny stock rules require a broker-dealer, prior to a transaction in a penny stock not otherwise exempt from those rules, to deliver a standardized risk disclosure document, which:

---

| |
|:---|
| contains a description of the nature and level of risk in the market for penny stock in both public offerings and secondary trading; |
| contains a description of the broker's or dealer's duties to the customer and of the rights and rules of SUN available to the customer with respect to a violation of such duties or other requirements of the Securities Act of 1934, as amended; |
| contains a brief, clear, narrative description of a dealer market, including "bid" and "ask" price for the penny stock and the significance of the spread between the bid and ask price; |
| toll-free telephone number for inquiries on disciplinary actions; |
| defines significant terms in the disclosure document or in the conduct of trading penny stocks; and |
| contains such other information and is in such form (including language, type, size and format) as the Securities and Exchange Commission shall require by rule or regulation; |

---

The broker-dealer also must provide, prior to effecting any transaction in a penny stock, to the customer:

---

| |
|:---|
| the bid and offer quotations for the penny stock; |
| the compensation of the broker-dealer and its salesperson in the transaction; |
| the number of shares to which such bid and ask prices apply, or other comparable information relating to the depth and liquidity of the market for such stock; and |
| monthly account statements showing the market value of each penny stock held in the customer's account. |

---

In addition, the penny stock rules require that prior to a transaction in a penny stock not otherwise exempt from those rules; the broker-dealer must make a special written determination that the penny stock is a suitable investment for the purchaser and receive the purchaser's written acknowledgment of the receipt of a risk disclosure statement, a written agreement to transactions involving penny stocks, and a signed and dated copy of a written suitability statement. These disclosure requirements will have the effect of reducing the trading activity in the secondary market for our stock because it will be subject to these penny stock rules. Therefore, stockholders may have difficulty selling their securities.

**Regulation M**

Our Director, who will offer and sell the shares, is aware that he is required to comply with the provisions of Regulation M promulgated under the Securities Exchange Act of 1934, as amended. With certain exceptions, Regulation M precludes the officers and directors, sales agents, any broker-dealer or other person who participate in the distribution of shares in this offering from bidding for or purchasing or attempting to induce any person to bid for or purchase any security which is the subject of the distribution until the entire distribution is complete.

**Reports**

We are subject to certain reporting requirements and will furnish annual financial reports to our stockholders, certified by our independent accountants, and will furnish un-audited interim financial statements in our quarterly reports filed electronically with the Securities and Exchange Commission. All reports and information filed by us can be found at the SEC website, www.sec.gov.

**Stock Transfer Agent**

Vstock Transfer is our stock transfer agent at the current time.

**Financial Statements**

Our fiscal year-end is October 31. In this prospectus we provide financial statements audited by an Independent Registered Public Accounting Firm; going forward we will be providing them in our annual reports and interim reviews. The audited financial statements for the period from inception through October 31, 2024, can be found on page F-1.

**Supplementary Financial Information**

Disclosure of material quarterly changes is not applicable to our current financial statements.

**MANAGEMENT'S DISCUSSION AND ANALYSIS AND PLAN OF OPERATIONS**

The investor considering investing in our stock should read the following discussion and analysis of our financial condition and results of operations so far, together with our consolidated financial statements and the related notes and other financial information included further forth in this prospectus. Some of the information contained in this discussion and analysis or disclosed elsewhere in this prospectus, including information with respect to our plans and strategy for our business and related financing, includes forward-looking statements that involve risks and uncertainties. The investor should review the "[Risk Factors](#s1_010)" section of this prospectus for a discussion of important factors that could cause actual results to differ materially from the results described in or implied by the forward-looking statements contained in the following discussion and analysis.

As we qualify as an "emerging growth company" under the JOBS Act, we are permitted to and intend to, rely on exemptions from certain disclosure requirements. For so long as we are an emerging growth company, we will not be required to:

---

| |
|:---|
| Have an auditor report on our internal controls over financial reporting pursuant to Section 404(b) of the Sarbanes-Oxley Act; |
| Provide an auditor attestation with respect to management's report on the effectiveness of our internal controls over financial reporting; |
| Comply with any requirement that may be adopted by the Public Company Accounting Oversight Board regarding mandatory audit firm rotation or a supplement to the auditor's report providing additional information about the audit and the financial statements (i.e., an auditor discussion and analysis); |
| Submit certain executive compensation matters to shareholder advisory votes, such as "say-on-pay" and "say-on-frequency;" and |
| Disclose certain executive compensation related items such as the correlation between executive compensation and performance and comparisons of the CEO's compensation to median employee compensation. |

---

In addition, Section 107 of the JOBS Act also provides that an emerging growth company can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting standards. In other words, an emerging growth company can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. We have decided to select a consistent election regarding compliance with new or revised accounting standards.

We will remain an "emerging growth company" for up to five years, or until the earliest of (i) the last day of the first fiscal year in which our total annual gross revenues exceed $1 billion, (ii) the date that we become a "large accelerated filer" as defined in Rule 12b-2 under the Securities Exchange Act of 1934, which would occur if the market value of our ordinary shares that is held by non-affiliates exceeds $700 million as of the last business day of our most recently completed second fiscal quarter or (iii) the date on which we have issued more than $1 billion in non-convertible debt during the preceding three year period. However, even if we no longer qualify for the exemptions for an emerging growth company, we may still be, in certain circumstances, subject to scaled disclosure requirements as a smaller reporting company. For example, smaller reporting companies, like emerging growth companies, are not required to provide a compensation discussion and analysis under Item 402(b) of Regulation S-K or auditor attestation of internal controls over financial reporting.

**Results of Operations**

***From Inception on September 5, 2024 to October 31, 2024***

SUN realized $17,475 in revenue as of October 31, 2024. Our activities have been financed from the loan from the director. For the period from September 5, 2024 to October 31, 2024, we incurred operating expenses of $20,985, comprising of $20,985 of general & administrative expenses consisting of incorporation cost, advertising and marketing, employee benefits and depreciation expense.

***Working Capital***

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| | |
|:---|:---|
|  | **October 31,**<br>**2024** |
| Current Assets | $17475 |
| Current Liabilities | 70628 |
| Working Capital | $(53153) |

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**Liquidity and Capital Resource**

Our negative working capital of (53,153) is primarily due to $50,000 in unearned revenue, which we expect to recognize in the next quarter. As this revenue is recognized, we anticipate an improvement in our working capital position.

Yet our current cash balance is clearly not sufficient to fund our operations for an extensive period of time. We have been utilizing and may utilize funds from our Director, who has informally agreed to advance funds to pay for the offering costs, filing fees, and professional fees. Given the aforesaid, and predicted with reservations, the minimum period of time that the Company will be able to conduct its planned operations using currently available resources is estimated to be now at less than 12 months.

The company owns physical assets net valued at $15,995 as of October 31, 2024. The purchase agreements for these properties are filed as exhibits to this Registration Statement.

As of October 31, 2024, Michael Ssebugwawo Muyingo advanced $54,459 in form of assets for company setup expenses and operating working capital. Our Director, although currently has an interest to do so, has no formal further commitment, arrangement, or legal obligation to advance or loan funds to the Company. In order to implement our next 12 month plan of operations, we require a minimum of $30,000 of funding from this offering. Being a development stage company, we have a very limited operating history. After the twelve-month period, we may need additional financing. Additional funding will likely come from equity financing from the sale of our common stock, if we are able to sell such stock. The nature of the efforts to complete the development of the Company includes raising capital; workforce assembly, R & D; refining conceptualization and design; completion of the platform's architecture—the website and its payment features. The timing to complete the development of the first operating version is estimated to be Q1 of 2026. The most conservative estimated cost from the end of the offering is $30,000, while the largest estimated funding is $120,000. The costs incurred to date stands at $53,996 as of October 31, 2024. The anticipated completion date is the Q1 2024. The period in which material net cash inflows are expected to commence is Q1 2024.

Long-term financing beyond the maximum aggregate amount of this offering may be required to expand our business. The exact amount of funding will depend on the scale of our development and expansion. We do not currently have planned our expansion, and we have not decided yet on the scale of our development and expansion and on the exact amount of funding needed for our long-term financing. Our full business plan includes activities described in the Plan of Operations tables below.

Our independent registered public accountant has issued a going concern opinion. This means that there is a doubt that we can continue as an ongoing business for the next twelve months unless we obtain additional capital to cover our expenses. This is because we have not generated revenues and no revenue is anticipated until we complete our initial business development. There is no assurance we will ever reach that stage.

To meet our need for cash we are attempting to raise money from this offering. We believe that we will be able to raise enough money through this offering to continue our proposed operations through the utilization of the funds as scheduled below:

**Plan of Operations**

**Overview**

SUN's plan of operations outlines the company's strategy for the next 12 months, focusing on the development and expansion of its virtual reality (VR) content and digital product offerings. The company has prepared four financial forecast scenarios—Lowest, Modest, Probable, and Optimal—based on varying levels of proceeds from the current offering.

**Financial Forecasts**

*1. Lowest Forecast:*

 

· **Proceeds:** $30,000

· **Expenses:** $20,000

· **Net Profit:** $10,000

· With minimal funding, SUN will prioritize essential operations and the development of core VR content.

 

*2. Modest Forecast:*

 

· **Proceeds:** $60,000

· **Expenses:** $40,000

· **Net Profit:** $20,000

· The modest scenario allows for expanded content production and limited marketing efforts.

 

*3. Probable Forecast:*

 

· **Proceeds:** $90,000

· **Expenses:** $50,000

· **Net Profit:** $40,000

· Under this scenario, SUN will accelerate development and marketing, along with enhancing its technology infrastructure.

 

*4. Optimal Forecast:*

 

· **Proceeds:** $120,000

· **Expenses:** $70,000

· **Net Profit:** $50,000

· This optimal scenario enables full-scale operations, including comprehensive content development, marketing
campaigns, and strategic partnerships.

![](image_013.jpg)

**Use of Proceeds**

Funds raised will primarily be allocated towards the following:

· **Digital Product Development:** Salaries for key developers and VR production costs.

· **Marketing and Advertising:** Efforts to promote SUN's VR experiences to a broader audience.

· **Operational Costs:** Covering rent, utilities, and administrative expenses to support ongoing operations.

**Risk Management**

There is no guarantee that SUN will achieve profitability even if all planned operations are executed successfully. If the company fails to meet its financial goals, it may require additional funding to continue operations. In the event of a funding shortfall, SUN will seek alternative sources of capital or may need to scale back operations.

**Conclusion**

SUN is committed to executing its business plan in line with its financial forecasts. However, due to the inherent risks and uncertainties in early-stage business operations, there is no assurance that the company will achieve its desired outcomes.

**Off-Balance Sheet Arrangements**

We have no off-balance sheet arrangements that have, or are reasonably likely to have, a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources.

**CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE**

Beside from a going concern qualification on the Company's financial statements for the fiscal year ended October 31, 2024, the report of our auditor on the audited financial statements of the Company for the fiscal year ended October 31, 2024, did not contain any adverse opinion or disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit scope, or accounting principles.

During the fiscal years ended October 31, 2024, the Company nor anyone acting on its behalf consulted the Auditor Entity with respect to (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company's financial statements, and neither a written report nor oral advice was provided to the Company that the Auditor Entity concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issues; or (ii) any matter that was the subject of a disagreement or a reportable event set forth in Item 304(a)(1)(iv) and (v), respectively, of Regulation S-K.

**DIRECTORS, EXECUTIVE OFFICERS, PROMOTERS, AND CONTROL PERSONS**

Directors of the corporation are elected by the stockholders to a term of one year and serve until a successor is elected and qualified. Officers of the corporation are appointed by the Board of Directors to a term of one year and serve until a successor is duly appointed and qualified, or until he or she is removed from office.

Our founder's educational background, experience, and qualifications make us believe that he is very well qualified for the directorship of our company.

The name, address, age, and position of our officer and director is set forth below:

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| | | | |
|:---|:---|:---|:---|
| Name and Address | Age | Age | Position(s) |
| Michael Ssebugwawo Muyingo |  | 43 | Director, CEO and CFO |
| 10 Sextons House, Bardsley Ln. <br> London SE10 9RQ, U.K. |  |  |  |

---

Michael Ssebugwawo Muyingo has been holding the above-stated positions since the inception of the Company and is expected to hold them until the next annual meeting of our stockholders. Thereby, Mr. Muyingo is currently the sole officer and control person of SUN.

**Professional Background Information About our Director**

**QUALIFICATIONS**

- Graduate of the University of Cambridge (2021) Masters

- Financial consultant and business advisor

- Expert in public reporting and business plan development

- Skilled stock market analyst

- Seasoned investor and business specialist

- Professionally trained dancer, choreographer, and dance teacher

- Strong background in the performing arts, film and creative industries

Audit Committee

We have established an Audit Committee composed of which consists of the following participants:

Karolina Muyingo – Goldman Sachs Asset Management specialist, bringing deep expertise in investment oversight, asset management, and corporate governance.

Dwight Wittmer – A UK-based Qualified Financial Planner with extensive experience in strategic financial advisory and regulatory compliance.

Olga Kokoshynska FinLit – a qualified finacial expert with an extensive accounting experience.

The committee is responsible for overseeing our financial reporting process, internal controls, and the engagement of our independent auditors.

**SECTION 16(A) BENEFICIAL OWNERSHIP REPORTING COMPLIANCE**

In the event that we register under the Securities Exchange Act of 1934 (the "Exchange Act" or "1934 Act"), Section 16(a) of that act will require our directors and executive officers, and persons who own more than ten percent of our common stock, to file with the Securities and Exchange Commission initial reports of ownership and reports of changes of ownership of our common stock. Officers, directors, and greater than ten percent stockholders will be required by SEC regulation to furnish us with copies of all Section 16(a) forms they file.

We intend to ensure to the best of our ability that all Section 16(a) filing requirements applicable to our officers, directors, and greater than ten percent beneficial owners comply within a timely fashion.

**EXECUTIVE COMPENSATION**

Currently Mr. Muyingo does not draw salary from the Company. This is likely to change in the future, as we may approve a salary when, or if, the Company starts generating revenue. We do not currently have any company benefits, such as health or life insurance available.

As of October 31, 2024 our sole officer/director, Michael Ssebugwawo Muyingo, received 5,000,000 shares of the company's common stock, valued at 0.0001 per share, for the amount of $500 as compensation in exchange for his services to the company

**Summary Compensation Table (1)**

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| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| Name and <br> Principal <br> Position | Year | Salary | Bonus | Stock <br> Awards | Option <br> Awards | Non-Equity <br> Incentive <br> Plan <br> Compensation | Change in <br> Pension <br> Value and <br> Non-qualified <br> Deferred <br> Compensation <br> Earnings | All Other <br> Compensation | Total |
| Michael Ssebugwawo Muyingo, Director | 2024 | 0 | 0 | 500 | 0 | 0 | 0 | 0 | 0 |

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**Outstanding Equity Awards at Fiscal Year End**

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| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | Option Awards | Option Awards | Option Awards | Option Awards | Option Awards | Option Awards | Option Awards | Stock Awards | Stock Awards |
| Name | Number of <br> Securities <br> Underlying <br> Unexercised <br> Options (#) <br> Exercisable | Number of <br> Securities <br> Underlying <br> Unexercised <br> Options (#) <br> Unexercisable | Equity <br> Incentive <br> Plan Awards; <br> Number of <br> Securities <br> Underlying <br> Unexercised <br> Unearned <br> Options (#) | Option <br> Exercise <br> Price | Option <br> Expiration <br> Date | Number of <br> Shares <br> or Units <br> of Stock <br> That Have <br> Not Vested <br> (#) | Market <br> Value of <br> Shares or <br> Units of <br> Stock <br> That Have <br> Not Vested | Equity <br> Incentive <br> Plan <br> Awards: <br> Number of <br> Unearned <br> Shares, <br> Units or <br> Other <br> Rights <br> That Have <br> Not Vested | Equity <br> Incentive <br> Plan <br> Awards: <br> Market <br> or Payout <br> Value of <br> Unearned <br> Shares, <br> Units or <br> Other <br> Rights <br> That Have <br> Not Vested |
| Michael Ssebugwawo Muyingo | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |

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**Officer Compensation**

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| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| Name | Fees Earned <br> or Paid <br> in Cash | Stock <br> Awards | Option <br> Awards | Non-Equity <br> Incentive Plan <br> Compensation | Change in <br> Pension <br> Value and <br> Nonqualified <br> Deferred <br> Compensation <br> Earnings | All Other <br> Compensation | Total |
| Michael Ssebugwawo Muyingo | 0 | 0 | 0 | 0 | 0 | 0 | 0 |

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*Option Grants*<br> There have been no individual grants of stock options to purchase our common stock made to the executive officer named in the Summary Compensation Table.

*Aggregated Option Exercises and Fiscal Year-End Option Value*<br> There have been no stock options exercised by the executive officer named in the Summary Compensation Table.

*Long-Term Incentive Plan ("LTIP") Awards*<br> There have been no awards made to a named executive officer in the last completed fiscal year under any LTIP.

**Compensation of Directors**

If agreed, directors are permitted to receive fixed fees and other compensation for their services as directors. The Board of Directors has the authority to fix the compensation of directors. As of October 31, 2024 our sole officer/director, Michael Ssebugwawo Muyingo, received 5,000,000 shares of the company's common stock, valued at 0.0001 per share, for the amount of $500 as compensation in exchange for his services to the company

**Employment Agreements**

On September 5, 2024, we entered into an employment agreement with Michael Ssebugwawo Muyingo, pursuant to which he serves as our Director and Chief Executive Officer. The agreement sets forth the terms and conditions of his employment, including his role and responsibilities.

**SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT**

The following tables set forth, as of the date of this prospectus, the total number of shares owned beneficially by our director, officers and key employees, individually and as a group, and the present owners of 5% or more of our total outstanding shares. The table also reflects what the percentage of ownership will be assuming completion of the sale of all shares in this offering, (which we cannot guarantee), as well as at 75%, 50%, and 25% levels of sales. The stockholder listed below has direct ownership of his shares and possesses sole voting and dispositive power with respect to the shares.

**<u>Assuming 100% of shares sold in the Offering:</u>**

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| | | | | |
|:---|:---|:---|:---|:---|
|  | No. of | No. of | | |
|  | Shares | Shares | Percentage | Percentage |
| Name and Address of | Before | After | Before | After |
| Beneficial Owner | Offering | Offering | Offering | Offering |
| Michael Ssebugwawo Muyingo | 5000000 | 5000000 | 96.15% | 29.07% |
| 10 Sextons House, London <br> SE10 9RQ, U.K. |  |  |  |  |
| All Officers and Directors as a Group | 5000000 | 5000000 | 96.15% | 29.07% |

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**<u>Assuming 75% shares sold in the Offering</u>**<u>:</u>

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| | | | | |
|:---|:---|:---|:---|:---|
|  | No. of | No. of | | |
|  | Shares | Shares | Percentage | Percentage |
| Name and Address of | Before | After | Before | After |
| Beneficial Owner | Offering | Offering | Offering | Offering |
| Michael Ssebugwawo Muyingo | 5000000 | 5000000 | 96.15% | 35.21% |
| 410 Sextons House, London <br> SE10 9RQ, U.K. |  |  |  |  |
| All Officers and Directors as a Group | 5000000 | 5000000 | 96.15% | 35.21% |

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**<u>Assuming 50% shares sold in the Offering:</u>**

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| | | | | |
|:---|:---|:---|:---|:---|
|  | No. of | No. of | | |
|  | Shares | Shares | Percentage | Percentage |
| Name and Address of | Before | After | Before | After |
| Beneficial Owner | Offering | Offering | Offering | Offering |
| Michael Ssebugwawo Muyingo | 5000000 | 5000000 | 96.15% | 44.64% |
| 10 Sextons House, London <br> SE10 9RQ, U.K. |  |  |  |  |
| All Officers and Directors as a Group | 5000000 | 5000000 | 96.15% | 44.64% |

---

**<u>Assuming 25% shares sold in the Offering:</u>**

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | No. of | No. of | | |
|  | Shares | Shares | Percentage | Percentage |
| Name and Address of | Before | After | Before | After |
| Beneficial Owner | Offering | Offering | Offering | Offering |
| Michael Ssebugwawo Muyingo | 5000000 | 5000000 | 96.15% | 60.98% |
| 10 Sextons House, London <br> SE10 9RQ, U.K. |  |  |  |  |
| All Officers and Directors as a Group | 5000000 | 5000000 | 96.15% | 60.98% |

---

**Future Sales by Existing Stockholders**

As of the date of this prospectus, a total of 5,200,000 shares of our common stock have been issued, of which:

5,000,000 shares were issued to our Director and Chief Executive Officer, Michael Ssebugwawo Muyingo, and 200,000 shares were issued to certain other employees.

A total of 5,200,000 shares have been issued to the existing stockholders, all of which are restricted securities, as that term is defined in Rule 144 of the Rules and Regulations of the SEC promulgated under the Act. Under Rule 144, restricted shares can be publicly sold, subject to volume restrictions and certain restrictions on the manner of sale, commencing one year after their acquisition. Any sale of shares held by the existing stockholder (after applicable restrictions expire) and/or the sale of shares purchased in this offering (which would be immediately resalable after the offering), may have a depressive effect on the price of our common stock in any market that may develop, of which there can be no assurance. Our shareholders will not be permitted to use Rule 144 if we are deemed to be a shell company. We are not a shell company, but rather a start-up company, as we have a definite business plan and have undertaken substantial business activities such as to engage with our suppliers and potential customers – which two formal agreements with of our clients demonstrate.

**TRANSACTIONS WITH RELATED PERSONS, PROMOTERS, AND CERTAIN CONTROL PERSONS**

Our sole officer/director, Michael Ssebugwawo Muyingo, received 5,000,000 shares of the company's common stock, valued at 0.0001 per share, for the amount of $500 as compensation in exchange for his services to the company.

As of October 31, 2024, the Company owes Mr. Muyingo $54,459.

Since inception (September 5, 2024) through October 31, 2024, the Company's sole officer and director loaned the Company $628 a short-term loan to pay for the cost of registering a company. This loan was unsecured, interest free and fully payable by March 5, 2025.

As on October 31, 2024 the Company's sole officer and director loaned the Company $53,831 a long-term loan to pay for the equipment and for purchasing the long-term investments. This loan is unsecured, interest free and fully payable by September 24, 2027.

**<br> Related Party Transaction Policies and Procedures** 

**POLICY**

It is the policy of the Board of Directors (the "Board") of SUN (the "Company") that all Related Party Transactions, as that term is defined in this policy, shall be subject to review in accordance with the procedures set forth below. The Board has determined that the Audit Committee (the "Committee") is best suited to review all Related Party Transactions.

**PROCEDURES**

The Committee shall review the material facts of all Related Party Transactions and may also approve or disapprove of the entry into the Related Party Transaction. Where advance Committee review of a Related Party Transaction is not feasible or has otherwise not been obtained, then the Related Party Transaction shall be reviewed subsequently by the Committee (and such transaction may be ratified subsequently by the Committee). The Committee may also disapprove of a previously entered into Related Party Transaction and may require that management of the Company take all reasonable efforts to terminate, unwind, cancel or annul the Related Party Transaction. In connection with its review of a Related Party Transaction, the Committee will take into account, among other factors it deems appropriate, whether the Related Party Transaction is on terms no equal to the terms generally available to an unaffiliated third-party under the same or similar circumstances and the extent of the Related Party's interest in the Related Party Transaction.

Management shall present to the Audit Committee the following information, to the extent relevant, with respect to actual or potential Related Party Transactions:

1. A general description of
the transaction(s), including the material terms and conditions.

2. The name of the Related
Party and the basis on which such person or entity is a Related Party.

3. The Related
Party's interest in the transaction(s), including the Related Party's position or relationship with, or ownership of, any
entity that is a party to or has an interest in the transaction(s).

4. The dollar
value of the transaction(s), and the dollar value of the Related Party's interest in the transaction(s) without regard to amount
of profit or loss.

5. In the case
of a lease or other transaction providing for periodic payments or installments, the aggregate amount of all periodic payments or installments
expected to be made.

6. In the case
of indebtedness, the aggregate amount of principal to be outstanding and the rate or amount of interest to be payable on such indebtedness.

7. Any other
material information regarding the transaction(s) or the Related Party's interest in the transaction(s).

Each director who is a Related Party with respect to a particular Related Party Transaction shall disclose all material information to the Committee concerning such Related Party Transaction and his or her interest in such transaction. The Audit Committee or the Board of Directors may recommend the creation of a special committee to review any Related Party Transaction.

This Policy is intended to augment and work in conjunction with other Company policies having any code of conduct, code of ethics and/or conflict of interest provisions.

**<u>Definitions</u>**

A "**Related Party Transaction**" is any financial transaction, arrangement or relationship or series of similar transactions, arrangements or relationships (including any indebtedness or guarantee of indebtedness) in which:

(a) any aggregate amount involved since the beginning of the Company's last completed fiscal year,

(b) the Company or any of its subsidiaries is a participant, and

(c) any Related Party has or will have a direct or indirect interest.

A "**Related Party**" is any:

(a) person who is or was (since the beginning of the last fiscal year for which the Company has filed a Form 10-K and proxy statement, even if they do not presently serve in that role) an executive officer, director or nominee for election as a director,

(b) greater than 5% beneficial owner of the Company's common stock, or

(c) Immediate Family Member of any of the foregoing. An "Immediate Family Member" includes a person's spouse, parents, stepparents, children, stepchildren, siblings, mothers- and fathers-in-law, sons and daughters-in-law, and brothers- and sisters-in-law and anyone residing in such person's home (other than a tenant or employee).

**INDEMNIFICATION**

Pursuant to the Articles of Incorporation and By-Laws of the corporation, we may indemnify a director who is made a party to any proceeding, including a lawsuit, because of his position, if he acted in good faith and in a manner, he reasonably believed to be in our best interest. In certain cases, we may advance expenses incurred in defending any such proceeding. To the extent that the director is successful on the merits in any such proceeding as to which such person is to be indemnified, we must indemnify him against all expenses incurred, including attorney's fees. With respect to a derivative action, indemnity may be made only for expenses actually and reasonably incurred in defending the proceeding, and if the Director is judged liable, only by a court order. The indemnification is intended to be to the fullest extent permitted by the laws of the State of Wyoming.

Insofar as indemnification for liabilities arising under the Securities Act may be permitted to our directors, officers, and controlling persons pursuant to the provisions above, or otherwise, we have been advised that in the opinion of the Securities and Exchange Commission, such indemnification is against public policy as expressed in the Securities Act, and is, therefore, unenforceable.

In the event that a claim for indemnification against such liabilities, other than the payment by us of expenses incurred or paid by one of our directors, officers, or controlling persons in the successful defense of any action, suit, or proceeding, is asserted by one of our directors, officers, or controlling persons in connection with the securities being registered, we will, unless in the opinion of our counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification is against public policy as expressed in the Securities Act, and we will be governed by the final adjudication of such issue.

**AVAILABLE INFORMATION**

We have filed a registration statement on Form S-1, of which this prospectus is a part, with the U.S. Securities and Exchange Commission. Upon completion of the registration, we will be required to file all requisite reports, such as Forms 10-K, 10-Q, and 8-K, and other information with the Commission. Upon our registration under the 1934 Act, we would also be required to file additional documents with the Commission such as proxy statements under Section 14 of the 1934 Act. Such reports, proxy statements, this registration statement, and other information, may be inspected and copied at the public reference facilities maintained by the Commission at 100 Fifth Street NE, Washington, D.C. 20549. Copies of all materials may be obtained from the Public Reference Section of the Commission's Washington, D.C. office at prescribed rates. You may obtain information regarding the operation of the Public Reference Room by calling the SEC at 1-800-SEC-0330. The Commission also maintains a website that contains reports, proxy and information statements, and other information regarding registrants that file electronically with the Commission at http://www.sec.gov.

**SUN**

**FINANCIAL STATEMENTS**

**FOR THE YEAR ENDED October 31, 2024**

**TABLE OF CONTENTS**

---

| | |
|:---|:---|
| [Report of Independent Public Accounting Firm](#s1_001) | F-2 |
| [Balance sheets as of October 31, 2024](#s1_002) | F-4 |
| [Statements of Operations for the period from September 5, 2024 (Inception) to October 31, 2024](#s1_003) | F-5 |
| [Statements of Stockholders' Equity for the period from September 5, 2024 (Inception) to October 31, 2024](#s1_004) | F-6 |
| [Statements of Cash Flows for the period from September 5, 2024 (Inception) to October 31, 2024](#s1_005) | F-7 |
| [Notes to the Financial Statements](#s1_006) | F-8 |

---

**Report of Independent Registered Public Accounting Firm**

**To the shareholders and the board of directors of Sun.**

**Opinion on the Financial Statements**

We have audited the accompanying balance sheets of **Sun.** (the "Company") as of October 31, 2024, the related statements of operations, changes in shareholders' equity and cash flows, for the period September 5, 2024 (Inception) through October 31, 2024, and the related notes (collectively referred to as the "financial statements).

In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of October 31, 2024, and the results of its operations and its cash flows for the period September 5, 2024 (inception) through October 31, 2024, in conformity with U.S. generally accepted accounting principles.

**Going Concern**

The accompanying financial statements have been prepared assuming the Company will continue as a going concern as disclosed in Note 2 to the financial statement, the Company has continuously incurred a net loss of $(3,510) for the period ended October 31, 2024. The continuation of the Company as a going concern through October 31, 2024, is dependent upon improving the profitability and the continuing financial support from its stockholders. Management believes the existing shareholders or external financing will provide the additional cash to meet the Company's obligations as they become due.

These factors raise substantial doubt about the Company ability to continue as a going concern. These financial statements do not include any adjustments that might result from the outcome of the uncertainty.

**Basis for Opinion**

These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on the Company's financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) ("PCAOB") and are required to be independent with respect to the Company 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 audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. 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. 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.

**Critical Audit Matters**

Critical audit matters are matters arising from the current period audit of the financial statements that were communicated or required to be communicated to the audit committee and that: (1) relate to accounts or disclosures that are material to the financial statements and (2) involved our especially challenging, subjective, or complex judgments. Communication of critical audit matters does not alter in any way our opinion on the financial statements taken as a whole and we are not, by communicating the critical audit matters, providing separate opinions on the critical audit matter or on the accounts or disclosures to which they relate.

**Going Concern Uncertainty *–* See also Going Concern Uncertainty explanatory paragraph above:**

As described in Note 2 to the financial statements, the Company has operating losses, accumulated deficit, and a working capital deficiency. Furthermore, the company have not secured a long-term revenue source as it only has revenue contract with few customers.

The Company is dependent on obtaining additional working capital funding from its stockholders, and the sale of equity or private or public funding to execute its plans and continue operations These conditions raise substantial doubt about the Company's ability to continue as a going concern.

We determined the Company's ability to continue as a going concern is a critical audit matter due to the estimation and uncertainty regarding the Company's available capital and the risk of bias in management's judgments and assumptions in their determination.

**The procedures performed to address the matter included.**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· We inquired of executive officer, and key member of management, of the Company regarding factors that would have an impact on the Company's ability to continue as a going concern,

· We evaluated management's plan for addressing the adverse effects of the conditions identified, including assessing the reasonableness of forecasted information and underlying assumptions, and utilizing our knowledge of the entity, its business and management in considering liquidity needs and the Company's ability to generate sufficient cash flow,

· We assessed the possibility of raising additional debt or credit,

· We evaluated the completeness and accuracy of disclosures in the financial statements.

***/s/ BOLADALE LAWAL***

 ****

**BOLADALE LAWAL & CO.** 

**(Chartered Accountants)**

**PCAOB ID (6993)**

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

**June 4th, 2025.** 

**Lagos Nigeria** 

**SUN**

**BALANCE SHEET**

---

| | |
|:---|:---|
|  | **OCTOBER 31,**<br> **2024** |
| ASSETS |  |
| Current assets |  |
| &nbsp;&nbsp;&nbsp;Cash & cash equivalents | $2500 |
| &nbsp;&nbsp;&nbsp;Accounts receivable | 14975 |
| &nbsp;&nbsp;&nbsp;Total current assets | 17475 |
| Non-current assets |  |
| &nbsp;&nbsp;&nbsp;Intangibles | 499 |
| &nbsp;&nbsp;&nbsp;Equipment (net) | 15995 |
| &nbsp;&nbsp;&nbsp;Long-term investments | 37500 |
| &nbsp;&nbsp;&nbsp;Note receivable | 50000 |
| &nbsp;&nbsp;&nbsp;Total Non-current assets | 103994 |
| TOTAL ASSETS | $121469 |
| LIABILITIES AND STOCKHOLDERS' EQUITY |  |
| Current liabilities |  |
| &nbsp;&nbsp;&nbsp;Accounts payable | $20000 |
| &nbsp;&nbsp;&nbsp;Short-term loans from shareholder | 628 |
| &nbsp;&nbsp;&nbsp;Unearned revenue | 50000 |
| &nbsp;&nbsp;&nbsp;Total current liabilities | 70628 |
| Non-current liabilities |  |
| &nbsp;&nbsp;&nbsp;Loan from related party | 53831 |
| &nbsp;&nbsp;&nbsp;Total non-current liabilities | 53831 |
| Total Liabilities | 124459 |
| Stockholders' Equity (Deficit) |  |
| &nbsp;&nbsp;&nbsp;Common stock, $0.0001 par value, 75,000,000 shares authorized; 5,200,000 shares issued and outstanding | 520 |
| &nbsp;&nbsp;&nbsp;Additional Paid-In-Capital |  |
| &nbsp;&nbsp;&nbsp;Accumulated Deficit | (3510) |
| Total Stockholders' equity (deficit) | (2990) |
| TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) | $121469 |

---

The accompanying notes are an integral part of these audited financial statements.

**SUN**

**STATEMENTS OF OPERATIONS**

---

| | |
|:---|:---|
|  | **For the period from September 5, 2024 to October 31, 2024** |
| Revenue | $17475 |
| &nbsp;&nbsp;&nbsp;Cost of revenue | – |
| Gross Profit | 17475 |
| Operating Expenses |  |
| &nbsp;&nbsp;&nbsp;General and administrative expenses | 20985 |
| Total Operating expenses | (3510) |
| Income (Loss) before provision for income taxes | (3510) |
| Provision for income taxes |  |
| Net income (loss) | $(3510) |
| Income (loss) per common share: |  |
| &nbsp;&nbsp;&nbsp;Basic and diluted | $(0.00) |
| Weighted Average Number of Common Shares Outstanding: |  |
| &nbsp;&nbsp;&nbsp;Basic and diluted | 5105263 |

---

The accompanying notes are an integral part of these audited financial statements.

**SUN**

**STATEMENT OF STOCKHOLDERS' EQUITY (DEFICIT)**

**FOR THE PERIOD FROM SEPTEMBER 5, 2024 TO OCTOBER 31, 2024**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Number of <br> Common <br> Shares** | **Amount** | **Additional Paid-In-Capital** | **Accumulated**<br> **Deficit** | **Total** |
| Balance at September 5, 2024 |  | $– | $– | $– | $– |
| Shares issued at $0.0001 | 5200000 | 520 |  |  | 520 |
| Net loss | – | – | – | (3510) | (3510) |
| Balance as of October 31, 2024 | 5200000 | $520 | $– | $(3510) | $(2990) |

---

The accompanying notes are an integral part of these audited financial statements.

**SUN**

**STATEMENTS OF CASH FLOWS**

---

| | |
|:---|:---|
|  | **For the period from September 5, 2024 to October 31, 2024** |
| CASH FLOWS FROM OPERATING ACTIVITIES |  |
| &nbsp;&nbsp;&nbsp;Net loss | $(3510) |
| &nbsp;&nbsp;&nbsp;Adjustment as of non-cash items: |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Depreciation | 336 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accounts receivable | (14975) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Short-term loans from shareholders | 628 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accounts payable | 20000 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Long-term loans from shareholders | 53831 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Unearned revenue | 50000 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Changes in operating assets and liabilities | 109820 |
| &nbsp;&nbsp;&nbsp;Net cash provided by (used in) Operating activities | 106310 |
| CASH FLOWS FROM INVESTING ACTIVITIES |  |
| &nbsp;&nbsp;&nbsp;Purchase of non-current assets | (16830) |
| &nbsp;&nbsp;&nbsp;Long-term investments | (37500) |
| &nbsp;&nbsp;&nbsp;Note receivable | (50000) |
| &nbsp;&nbsp;&nbsp;Net cash provided by Investing activities | (104330) |
| CASH FLOWS FROM FINANCING ACTIVITIES |  |
| &nbsp;&nbsp;&nbsp;Proceeds from sale of a common stock | 520 |
| &nbsp;&nbsp;&nbsp;Net cash provided by Financing activities | 520 |
| Increase (decrease) in cash and equivalents | 2500 |
| Cash and equivalents at beginning of the period | – |
| Cash and equivalents at end of the period | $2500 |

---

The accompanying notes are an integral part of these audited financial statements.

**SUN**

**NOTES TO THE FINANCIAL STATEMENTS**

**FOR THE PERIOD FROM SEPTEMBER 5, 2024 TO OCTOBER 31, 2024**

NOTE 1 – ORGANIZATION AND BUSINESS

SUN, (the "Company") is a corporation established under the corporation laws in the State of Wyoming on September 5, 2024.

The Company has adopted January 31 fiscal year end.

NOTE 2 – GOING CONCERN

The Company's financial statements as of October 31, 2024 have been prepared using generally accepted accounting principles in the United States of America applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company in it's first quarter has not yet established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. The Company has accumulated loss from inception (September 5, 2024) to October 31, 2024 of $3,510. These factors among others raise substantial doubt about the ability of the company to continue as a going concern for a reasonable period of time.

In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management's plan is to obtain such resources for the Company by obtaining capital from management and significant shareholders sufficient to meet its minimal operating expenses and seeking third party equity and/or debt financing. However, management cannot provide any assurances that the Company will be successful in accomplishing any of its plans. These financial statements do not include any adjustments related to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

***Basis of Presentation***

The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America.

***New Accounting Pronouncements***

There were various accounting standards and interpretations issued recently, none of which are expected to a have a material impact on our financial position, operations or cash flows.

***Cash and Cash Equivalents***

For purposes of the statement of cash flows, the Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents.

 **

 ****

 **

 ****

***Stock-Based Compensation***

As of October 31, 2024, the Company has issued two stock-based payments to its employees at the amount of $20.

Stock-based compensation is accounted for at fair value in accordance with ASC 718, when applicable. To date, the Company has not adopted a stock option plan and has not granted any stock options.

***Use of Estimates and Assumptions***

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Actual results could differ from those estimates.

Due to the limited level of operations, the Company has not had to make material assumptions or estimates other than the assumption that the Company is a going concern.

***Fair Value of Financial Instruments***

ASC 825, "Disclosures about Fair Value of Financial Instruments", requires disclosure of fair value information about financial instruments. ASC 820, "Fair Value Measurements" defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles, and expands disclosures about fair value measurements. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of October 31, 2024.

The respective carrying values of certain on-balance-sheet financial instruments approximate their fair values. These financial instruments include cash, accounts payable and related party loan payable. Fair values were assumed to approximate carrying values for these financial instruments as either they do not have any active market or are short term in nature and therefore their carrying amounts approximate fair value.

***Income Taxes***

Income taxes are provided in accordance with ASC No. 740, Accounting for Income Taxes. A deferred tax asset or liability is recorded for all temporary differences between financial and tax reporting and net operating loss carry forwards. Deferred tax expense (benefit) results from the net change during the year of deferred tax assets and liabilities.

Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion of all of the deferred tax assets will be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

***Revenue Recognition***

We adopted Accounting Standards Codification ("ASC") Topic 606, "Revenue from Contracts with Customers", and all related interpretations for recognition of our revenue from tours and services. Previously we recorded revenue based on ASC Topic 605. Adoption of new accounting standard did not have any material impact on our reported revenue.

Revenue is recognized when the following criteria are met:

---

| |
|:---|
| Identification of the contract, or contracts, with customer; |
| Identification of the performance obligations in the contract; |
| Determination of the transaction price; |
| Allocation of the transaction price to the performance obligations in the contract; and |
| Recognition of revenue when, or as, we satisfy performance obligation. |

---

The Company has evaluated all the recent accounting pronouncements and determined that there are no other accounting pronouncements that will have a material effect on the Company's financial statements.

***Fixed Assets***

Fixed assets are stated at cost, net of accumulated depreciation and accumulated impairment losses, if any. The cost comprises purchase price, borrowing costs, if capitalization criteria are met and directly attributable cost of bringing the asset to its working condition for the intended use. Any subsidy/reimbursement/contribution received for installation and acquisition of any fixed assets is shown as deduction in the year of receipt. Capital work- in progress is stated at cost.

Subsequent expenditure related to an item of fixed assets is added to its book value only if it increases the future benefits from the existing asset beyond its previously assessed standard of performance. All other expenses on existing fixed assets, including day-to-day repairs and maintenance expenditure and cost of replacing parts, are charged to the Statement of Profit and Loss for the period during which such expenses are incurred.

Gains or losses arising from de-recognition of fixed assets are measured as the difference between the net disposal proceeds and the carrying amount of the assets derecognized.

The Company utilizes straight-line depreciation over the estimated useful life of the asset.

Office Equipment – 3 years

***Earnings per Share***

ASC No. 260, "Earnings Per Share", specifies the computation, presentation and disclosure requirements for earnings (loss) per share for entities with publicly held common stock. The Company has adopted the provisions of ASC No. 260.

Basic net loss per share amounts is computed by dividing the net loss by the weighted average number of common shares outstanding. Diluted earnings per share are the same as basic earnings per share due to the lack of dilutive items in the Company.

NOTE 4 – EQUIPMENT (NET)

From inception (September 5, 2024) to October 31, 2024 company acquired equipment for $16,331.

The Company depreciates its property using straight-line depreciation over the estimated useful life of 3 years.

For the year ended October 31, 2024 the company recorded $336 in depreciation expense. From inception (September 5, 2024) to October 31, 2024 the company has recorded a total of $336 in depreciation expense.

NOTE 5 – INTANGIBLE ASSETS

Company acquired intangibles as on September 24, 2024 and consist of the company's trademark of $499.

The Company's trademark is classified as an indefinite-lived intangible asset because it is expected to generate economic benefits indefinitely. The trademark is subject to renewal at regular intervals, and the Company has both the intent and ability to maintain and protect it indefinitely. As a result, the trademark is not amortized but is tested for impairment annually in accordance with ASC 350, Intangibles – Goodwill and Other.

During the reporting period, the Company performed a qualitative assessment and determined that no impairment indicators were present. Accordingly, no impairment charges related to the trademark were recognized.

NOTE 6 – CAPITAL STOCK

The Company has 75,000,000 shares of common stock authorized with a par value of $0.0001 per share.

In September 2024, the Company issued 5,200,000 shares of its common stock at $0.001 per share for total proceeds of $520.

As of October 31, 2024, the Company had 5,200,000 shares issued and outstanding.

NOTE 7 – RELATED PARTY TRANSACTIONS

In support of the Company's efforts and cash requirements, it may rely on advances from related parties until such time that the Company can support its operations or attains adequate financing through sales of its equity or traditional debt financing. There is no formal written commitment for continued support by officers, directors, or shareholders. Amounts represent advances or amounts paid in satisfaction of liabilities.

Since inception (September 5, 2024) through October 31, 2024, the Company's sole officer and director loaned the Company $628 a short-term loan to pay for the cost of registering a company. This loan is unsecured, interest free and is fully payable by March 5, 2025.

As on October 31, 2024, the Company's sole officer and director loaned the Company $53,831 a long-term loan to pay for the equipment and for purchasing the long-term investments. This loan is unsecured, interest free and fully payable by September 24, 2027.

NOTE 8 – INCOME TAXES

The reconciliation of income tax benefit at the U.S. statutory rate of 21% for the period ended October 31, 2024 to the company's effective tax rate is as follows:

---

| | |
|:---|:---|
| Tax benefit at U.S. statutory rate | $(737) |
| Change in valuation allowance | 737 |
|  | $– |

---

The tax effects of temporary differences that give rise to significant portions of the net deferred tax assets at October 31, 2024 are as follows:

---

| | |
|:---|:---|
| Deferred tax assets: |  |
| Net operating loss | $737 |
| Valuation allowance | (737) |
|  | $– |

---

The Company has approximately $3,510 of net operating losses ("NOL") carried forward to offset taxable income, if any, in future years which expire in fiscal 2041. In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Based on the assessment, management has established a full valuation allowance against all of the deferred tax asset relating to NOLs for every period because it is more likely than not that all of the deferred tax asset will not be realized.

NOTE 9 – SUBSEQUENT EVENTS

The Company has evaluated subsequent events to the date these financial statements were issued and has determined that there are no items to disclose.

**SUN**

**CONDENSED UNAUDITED FINANCIAL STATEMENT**

**FOR THE QUARTER ENDED January 31, 2025** 

**TABLE OF CONTENTS**

---

| | |
|:---|:---|
| [Balance sheets as of January 31, 2025 (Unaudited) & October 31, 2024 (Audited)](#s1_033) | F-14 |
| [Statements of Operations for the period from November 1, 2024 to January 31, 2025 (Unaudited)](#s1_034) | F-15 |
| [Statements of Stockholders' Equity for the period from September 5, 2024 (Inception) to January 31, 2025 (Unaudited)](#s1_035) | F-16 |
| [Statements of Cash Flows for the period from November 1, 2024 to January 31, 2025 (Unaudited)](#s1_036) | F-17 |
| [Notes to the Financial Statements](#s1_037) | F-18 |

---

**SUN**

**BALANCE SHEETS**

---

| | | |
|:---|:---|:---|
|  | January 31, 2025 | October 31, 2024 |
|  | (Unaudited) | (Audited) |
| **ASSETS** |  |  |
| Current assets |  |  |
| &nbsp;&nbsp;&nbsp;Cash & cash equivalents | $55 | $2500 |
| &nbsp;&nbsp;&nbsp;Accounts receivable |  | 14975 |
| &nbsp;&nbsp;&nbsp;Prepaid expenses | 2000 | – |
| &nbsp;&nbsp;&nbsp;Total current assets | 2055 | 17475 |
| Non-Current assets |  |  |
| &nbsp;&nbsp;&nbsp;Intangibles | 499 | 499 |
| &nbsp;&nbsp;&nbsp;Equipment (net) | 14633 | 15995 |
| &nbsp;&nbsp;&nbsp;Long-term investments | 87500 | 37500 |
| &nbsp;&nbsp;&nbsp;Note receivable | 50000 | 50000 |
| &nbsp;&nbsp;&nbsp;Total Non-Current assets | 152632 | 103994 |
| **TOTAL ASSETS** | $**154687** | $**121469** |
| **LIABILITIES AND STOCKHOLDERS' EQUITY** |  |  |
| Current Liabilities |  |  |
| &nbsp;&nbsp;&nbsp;Accounts payable | $25500 | $20000 |
| &nbsp;&nbsp;&nbsp;Short-term loans from shareholder |  | 628 |
| &nbsp;&nbsp;&nbsp;Unearned revenue | 50000 | 50000 |
| &nbsp;&nbsp;&nbsp;Total Current Liabilities | 75500 | 70628 |
| Non-Current Liabilities |  |  |
| &nbsp;&nbsp;&nbsp;Long-term loans from related party | 22159 | 53831 |
| &nbsp;&nbsp;&nbsp;Long-term business loans | 70000 | – |
| &nbsp;&nbsp;&nbsp;Total non-current liabilities | 92159 | 53831 |
| **Total Liabilities** | **167659** | **124459** |
| **Stockholders' Equity (Deficit)** |  |  |
| &nbsp;&nbsp;&nbsp;Common stock, $0.0001 par value, 75,000,000 shares authorized; 5,200,000 shares issued and outstanding | 520 | 520 |
| &nbsp;&nbsp;&nbsp;Additional Paid-In-Capital |  |  |
| &nbsp;&nbsp;&nbsp;Accumulated Deficit | (13492) | (3510) |
| Total Stockholders' equity (deficit) | (12972) | (2990) |
| **TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)** | $**154687** | $**121469** |

---

The accompanying notes are an integral part of these unaudited financial statements

**SUN**

**STATEMENTS OF OPERATIONS**

**(UNAUDITED)**

---

| | |
|:---|:---|
|  | **For the period from November 1, 2024 to January 31, 2025** |
| Revenue | $4500 |
| &nbsp;&nbsp;&nbsp;Cost of revenue | – |
| Gross Profit | 4500 |
| Operating Expenses | 14481 |
| &nbsp;&nbsp;&nbsp;General and administrative expenses | 14481 |
| Total Operating expenses | (14481) |
| Income (Loss) before provision for income taxes | (9981) |
| Provision for income taxes |  |
| Net income (loss) | $(9981) |
| Income (loss) per common share: |  |
| &nbsp;&nbsp;&nbsp;Basic and diluted | $(0.0019) |
| Weighted Average Number of Common Shares Outstanding: |  |
| &nbsp;&nbsp;&nbsp;Basic and diluted | 5200000 |

---

The accompanying notes are an integral part of these unaudited financial statements.

**SUN**

**STATEMENT OF STOCKHOLDERS' EQUITY (DEFICIT)**

**FOR THE PERIOD FROM NOVEMBER 1, 2024 to JANUARY 31, 2025**

**(UNAUDITED)**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | Number of <br> Common <br> Shares | Amount | Additional Paid-In-Capital | Accumulated Deficit | Total |
| Balance at September 5, 2024 | 0 | $0 | $– | $0 | $0 |
| Shares issued at $0.0001 | 5200000 | 520 |  |  | 520 |
| Net loss for the period | – | – | – | (3510) | (3510) |
| Balance as of October 31, 2024 | 5200000 | $– | $– | $(3510) | $(2990) |
| Balance at October 31, 2024 | 5200000 | $520 | $– | $(3510) | $(2990) |
| Net loss for the period | – | – | – | (9981) | 9981) |
| Balance as of January 31, 2025 | 5200000 | $– | $– | $(13492) | $(12972) |

---

**<sub> </sub>**

The accompanying notes are an integral part of these unaudited financial statements.

**SUN**

**STATEMENTS OF CASH FLOWS**

**(UNAUDITED)**

---

| | |
|:---|:---|
|  | **For three months ended January 31, 2025** |
| CASH FLOWS FROM OPERATING ACTIVITIES |  |
| &nbsp;&nbsp;&nbsp;Net loss | $(9981) |
| &nbsp;&nbsp;&nbsp;Adjustment as of non-cash items: |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accounts receivable | 14975 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Prepaid expenses | (2000) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Depreciation | 1361 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accounts payable | 5500 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Short-term loans from shareholders | (628) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Long-term loans from shareholders | (31672) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Changes in operating assets and liabilities | (12464) |
| &nbsp;&nbsp;&nbsp;Net cash provided by (used in) Operating activities | (22445) |
| CASH FLOWS FROM INVESTING ACTIVITIES |  |
| &nbsp;&nbsp;&nbsp;Long-term investments | (50000) |
| &nbsp;&nbsp;&nbsp;Net cash provided by Investing activities | (50000) |
| CASH FLOWS FROM FINANCING ACTIVITIES |  |
| &nbsp;&nbsp;&nbsp;Proceeds of long-term business loans | 70000 |
| &nbsp;&nbsp;&nbsp;Net cash provided by Financing activities | 70000 |
| Increase (decrease) in cash and equivalents | (2445) |
| Cash and equivalents at beginning of the period | 2500 |
| Cash and equivalents at end of the period | $55 |

---

The accompanying notes are an integral part of these unaudited financial statements.

**SUN**

**NOTES TO THE UNAUDITED FINANCIAL STATEMENTS**

**FOR THE PERIOD ENDED JANUARY 31, 2025**

NOTE 1 – ORGANIZATION AND BUSINESS

SUN, (the "Company") is a corporation established under the corporation laws in the State of Wyoming on September 5, 2024.

The Company has adopted October 31 fiscal year end.

NOTE 2 – GOING CONCERN

The Company's financial statements as of January 31, 2025 have been prepared using generally accepted accounting principles in the United States of America applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company in it's first quarter has not yet established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. The Company has accumulated loss from inception (September 5, 2024) to January 31, 2025 of $13,492. These factors among others raise substantial doubt about the ability of the company to continue as a going concern for a reasonable period of time.

In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management's plan is to obtain such resources for the Company by obtaining capital from management and significant shareholders sufficient to meet its minimal operating expenses and seeking third party equity and/or debt financing. However, management cannot provide any assurances that the Company will be successful in accomplishing any of its plans. These financial statements do not include any adjustments related to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

***Basis of Presentation***

The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America.

***New Accounting Pronouncements***

There were various accounting standards and interpretations issued recently, none of which are expected to a have a material impact on our financial position, operations or cash flows.

***Cash and Cash Equivalents***

For purposes of the statement of cash flows, the Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents.

***Stock-Based Compensation***

As of January 31, 2025, the Company has issued two stock-based payments to its employees at the amount of $20.

Stock-based compensation is accounted for at fair value in accordance with ASC 718, when applicable. To date, the Company has not adopted a stock option plan and has not granted any stock options.

***Use of Estimates and Assumptions***

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Actual results could differ from those estimates.

Due to the limited level of operations, the Company has not had to make material assumptions or estimates other than the assumption that the Company is a going concern.

***Fair Value of Financial Instruments***

ASC 825, "Disclosures about Fair Value of Financial Instruments", requires disclosure of fair value information about financial instruments. ASC 820, "Fair Value Measurements" defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles, and expands disclosures about fair value measurements. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of January 31, 2025.

The respective carrying values of certain on-balance-sheet financial instruments approximate their fair values. These financial instruments include cash, accounts payable and related party loan payable. Fair values were assumed to approximate carrying values for these financial instruments as either they do not have any active market or are short term in nature and therefore their carrying amounts approximate fair value.

***Income Taxes***

Income taxes are provided in accordance with ASC No. 740, Accounting for Income Taxes. A deferred tax asset or liability is recorded for all temporary differences between financial and tax reporting and net operating loss carry forwards. Deferred tax expense (benefit) results from the net change during the year of deferred tax assets and liabilities.

Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion of all of the deferred tax assets will be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

 ****

***Revenue Recognition***

We adopted Accounting Standards Codification ("ASC") Topic 606, "Revenue from Contracts with Customers", and all related interpretations for recognition of our revenue from tours and services. Previously we recorded revenue based on ASC Topic 605. Adoption of new accounting standard did not have any material impact on our reported revenue.

Revenue is recognized when the following criteria are met:

---

| |
|:---|
| Identification of the contract, or contracts, with customer; |
| Identification of the performance obligations in the contract; |
| Determination of the transaction price; |
| Allocation of the transaction price to the performance obligations in the contract; and |
| Recognition of revenue when, or as, we satisfy performance obligation. |

---

The Company has evaluated all the recent accounting pronouncements and determined that there are no other accounting pronouncements that will have a material effect on the Company's financial statements.

***Fixed Assets***

Fixed assets are stated at cost, net of accumulated depreciation and accumulated impairment losses, if any. The cost comprises purchase price, borrowing costs, if capitalization criteria are met and directly attributable cost of bringing the asset to its working condition for the intended use. Any subsidy/reimbursement/contribution received for installation and acquisition of any fixed assets is shown as deduction in the year of receipt. Capital work- in progress is stated at cost.

Subsequent expenditure related to an item of fixed assets is added to its book value only if it increases the future benefits from the existing asset beyond its previously assessed standard of performance. All other expenses on existing fixed assets, including day-to-day repairs and maintenance expenditure and cost of replacing parts, are charged to the Statement of Profit and Loss for the period during which such expenses are incurred.

Gains or losses arising from de-recognition of fixed assets are measured as the difference between the net disposal proceeds and the carrying amount of the assets derecognized.

The Company utilizes straight-line depreciation over the estimated useful life of the asset.

Office Equipment – 3 years

***Earnings per Share***

ASC No. 260, "Earnings Per Share", specifies the computation, presentation and disclosure requirements for earnings (loss) per share for entities with publicly held common stock. The Company has adopted the provisions of ASC No. 260.

Basic net loss per share amounts is computed by dividing the net loss by the weighted average number of common shares outstanding. Diluted earnings per share are the same as basic earnings per share due to the lack of dilutive items in the Company.

NOTE 4 – EQUIPMENT (NET)

From inception (September 5, 2024) to January 31, 2025 company acquired equipment for $16,331.

The Company depreciates its property using straight-line depreciation over the estimated useful life of 3 years.

For the quarter ended January 31, 2025 the company recorded $1,361 in depreciation expense. From inception (September 5, 2024) to January 31, 2025 the company has recorded a total of $1,698 in depreciation expense.

NOTE 5 – INTANGIBLE ASSETS

Company acquired intangibles as on September 24, 2024 and consist of the company's trademark of $499.

The Company's trademark is classified as an indefinite-lived intangible asset because it is expected to generate economic benefits indefinitely. The trademark is subject to renewal at regular intervals, and the Company has both the intent and ability to maintain and protect it indefinitely. As a result, the trademark is not amortized but is tested for impairment annually in accordance with ASC 350, Intangibles – Goodwill and Other.

During the reporting period, the Company performed a qualitative assessment and determined that no impairment indicators were present. Accordingly, no impairment charges related to the trademark were recognized.

NOTE 6 – CAPITAL STOCK

The Company has 75,000,000 shares of common stock authorized with a par value of $0.0001 per share.

In September 2024, the Company issued 5,200,000 shares of its common stock at $0.001 per share for total proceeds of $520.

As of January 31, 2025, the Company had 5,200,000 shares issued and outstanding.

NOTE 7 – RELATED PARTY TRANSACTIONS

In support of the Company's efforts and cash requirements, it may rely on advances from related parties until such time that the Company can support its operations or attains adequate financing through sales of its equity or traditional debt financing. There is no formal written commitment for continued support by officers, directors, or shareholders. Amounts represent advances or amounts paid in satisfaction of liabilities.

Since inception (September 5, 2024) through January 31, 2025, the Company's sole officer and director loaned the Company $628 a short-term loan to pay for the cost of registering a company. This loan was unsecured, interest free and fully payable by March 5, 2025.

On November 12, 2024, the Company returned the director a loan completely.

As on January 31, 2025 the Company's sole officer and director loaned the Company $53,831 a long-term loan to pay for the equipment and for purchasing the long-term investments. This loan is unsecured, interest free and fully payable by September 24, 2027.

As on January 31, 2025 the Company partially returned the loan in the total amount of 31,672.

As on January 31, 2025 the rest of the loan to Company's sole officer and director is 22,159.

NOTE 8 – INCOME TAXES

The reconciliation of income tax benefit at the U.S. statutory rate of 21% for the quarter ended January 31, 2025 to the company's effective tax rate is as follows:

---

| | |
|:---|:---|
| Tax benefit at U.S. statutory rate | $(2096) |
| Change in valuation allowance | 2096 |
|  | $– |

---

The tax effects of temporary differences that give rise to significant portions of the net deferred tax assets at January 31, 2025 are as follows:

---

| | |
|:---|:---|
| Deferred tax assets: |  |
| Net operating loss | $2833 |
| Valuation allowance | (2833) |
|  | $– |

---

The Company has approximately $13,492 of net operating losses ("NOL") carried forward to offset taxable income, if any, in future years which expire in fiscal 2041. In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Based on the assessment, management has established a full valuation allowance against all of the deferred tax asset relating to NOLs for every period because it is more likely than not that all of the deferred tax asset will not be realized.

NOTE 9 – SUBSEQUENT EVENTS

The Company has evaluated subsequent events to the date these financial statements were issued and has determined that there are no items to disclose.

**PART II - INFORMATION NOT REQUIRED IN PROSPECTUS**

**ITEM 13. OTHER EXPENSES OF ISSUANCE AND DISTRIBUTION.**

Expenses incurred or (expected) relating to this Prospectus and distribution are

as follows:

---

| | |
|:---|:---|
| SEC Fees | $13 |
| Legal and Professional Fees | 1200 |
| Accounting and Auditing | 5000 |
| Transfer Agent fees |  |
| EDGARization | 1000 |
| TOTAL | $7213 |

---

**ITEM 14. INDEMNIFICATION OF DIRECTORS AND OFFICERS.**

Pursuant to the Articles of Incorporation and By-Laws of the corporation, we may indemnify an officer or director who is made a party to any proceeding, including a lawsuit, because of his position, if he acted in good faith and in a manner, he reasonably believed to be in our best interest. In certain cases, we may advance expenses incurred in defending any such proceeding. To the extent that the director is successful on the merits in any such proceeding as to which such person is to be indemnified, we must indemnify him against all expenses incurred, including attorney's fees. With respect to a derivative action, indemnity may be made only for expenses actually and reasonably incurred in defending the proceeding, and if the director is judged liable, only by a court order. The indemnification is intended to be to the fullest extent permitted by the laws of the State of Wyoming.

As to indemnification for liabilities arising under the Securities Act of 1933, as amended, for directors, officers or controlling persons, we have been informed that in the opinion of the Securities and Exchange Commission such indemnification is against public policy and is, therefore, unenforceable.

**ITEM 15. RECENT SALES OF UNREGISTERED SECURITIES.**

Set forth below is information regarding the issuance and sales of securities without registration since inception. No such sales involved the use of an underwriter; no advertising or public solicitation was involved; the securities bear a restrictive legend; and no commissions were paid in connection with the sale of any securities.

On September 6, 2024 the Company issued a total of 5,000,000 shares of common stock to Michael Ssebugwawo Muyingo for the total sum of $500.

On September 7, 2024 the Company issued a total of 200,000 shares to certain employees of the Company.

These securities were issued in reliance upon the exemption contained in Section 4(2) of the Securities Act of 1933. These securities were issued to a promoter of the company, bear a restrictive legend and were issued to a non-US resident.

**ITEM 16. EXHIBITS.**

The following exhibits are included with this registration statement:

---

| | |
|:---|:---|
| Exhibit |  |
| Number | Description |
| 3.1 | [Articles of Incorporation](sun_ex0301.htm) |
| 3.2 | [Bylaws](sun_ex0302.htm) |
| 5.1 | [Legal Opinion Regarding the Legality of the Securities Being Registered](sun_ex0501.htm) |
| 10.1 | [Director Employment Agreement](sun_ex1001.htm) |
| 10.2 | [Partnership and Advertising Agreement](sun_ex1002.htm) |
| 10.3 | [Private Placement Subscription Agreement](sun_ex1003.htm) |
| 10.4 | [Investor Agreement for "Back to the Present LLC" dated October 9, 2024](sun_ex1004.htm) |
| 10.5 | [Operating Agreement of Justin Souriau-Levine Studios LLC](sun_ex1005.htm) |
| 10.6 | [Form of Shareholders Subscription Agreement](sun_ex1006.htm) |
| 23.1 | [Consent of Independent Registered Public Accounting Firm](sun_ex2301.htm) |
| 23.2 | Consent of Counsel (See [Exhibit 5.1](sun_ex0501.htm)) |
| 107 | [Filing Fee Table](sun_ex107.htm) |

---

**ITEM 17. UNDERTAKINGS**

The undersigned registrant hereby undertakes:

1. To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:

i. To include any prospectus required by section 10(a)(3) of the Securities Act of 1933;

ii. To reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration statement. Notwithstanding the foregoing, any increase or decrease in Volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than 20% change in the maximum aggregate offering price set forth in the " [Calculation of Registration Fee](sun_ex107.htm) " table in the effective registration statement.

iii. To include any material information with respect to the plan of distribution not previously disclosed in the registration statement or any material change to such information in the registration statement;

2. That, for the purpose of determining any liability under the Securities Act of 1933, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.

To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.

4. That, for the purpose of determining liability under the Securities Act of 1933 to any purchaser:

i. If the registrant is relying on Rule 430B (230.430B of this chapter):

A. Each prospectus filed by the registrant pursuant to Rule 424(b)(3) shall be deemed to be part of the registration statement as of the date the filed prospectus was deemed part of and included in the registration statement; and

B. Each prospectus required to be filed pursuant to Rule 424(b)(2), (b)(5), or (b)(7) as part of a registration statement in reliance on Rule 430B relating to an offering made pursuant to Rule 415(a)(1)(i), (vii), or (x) for the purpose of providing the information required by section 10(a) of the Securities Act of 1933 shall be deemed to be part of and included in the registration statement as of the earlier of the date such form of prospectus is first used after effectiveness or the date of the first contract of sale of securities in the offering described in the prospectus. As provided in Rule 430B, for liability purposes of the issuer and any person that is at that date an underwriter, such date shall be deemed to be a new effective date of the registration statement relating to the securities in the registration statement to which that prospectus relates, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof. Provided, however, that no statement made in a registration statement or prospectus that is part of the registration statement or made in a document incorporated or deemed incorporated by reference into the registration statement or prospectus that is part of the registration statement will, as to a purchaser with a time of contract of sale prior to such effective date, supersede or modify any statement that was made in the registration statement or prospectus that was part of the registration statement or made in any such document immediately prior to such effective date; or

ii. If the registrant is subject to Rule 430C, each prospectus filed pursuant to Rule 424(b) as part of a registration statement relating to an offering, other than registration statements relying on Rule 430B or other than prospectuses filed in reliance on Rule 430A, shall be deemed to be part of and included in the registration statement as of the date it is first used after effectiveness. Provided, however, that no statement made in a registration statement or prospectus that is part of the registration statement or made in a document incorporated or deemed incorporated by reference into the registration statement or prospectus that is part of the registration statement will, as to a purchaser with a time of contract of sale prior to such first use, supersede or modify any statement that was made in the registration statement or prospectus that was part of the registration statement or made in any such document immediately prior to such date of first use.

That, for the purpose of determining liability of the registrant under the Securities Act of 1933 to any purchaser in the initial distribution of the securities: The undersigned registrant undertakes that in a primary offering of securities of the undersigned registrant pursuant to this registration statement, regardless of the underwriting method used to sell the securities to the purchaser, if the securities are offered or sold to such purchaser by means of any of the following communications, the undersigned registrant will be a seller to the purchaser and will be considered to offer or sell such securities to such purchaser:

i. Any preliminary prospectus or prospectus of the undersigned registrant relating to the offering required to be filed pursuant to Rule 424;

ii. Any free writing prospectus relating to the offering prepared by or on behalf of the undersigned registrant or used or referred to by the undersigned registrant;

iii. The portion of any other free writing prospectus relating to the offering containing material information about the undersigned registrant or its securities provided by or on behalf of the undersigned registrant; and

iv. Any other communication that is an offer in the offering made by the undersigned registrant to the purchaser.

Insofar as indemnification for liabilities arising under the 1933 Act may be permitted to our director, officer and controlling persons of the small business issuer pursuant to the foregoing provisions, or otherwise, the small business issuer has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the 1933 Act, and is, therefore, unenforceable.

In the event that a claim for indemnification against such liabilities (other than the payment by the small business issuer of expenses incurred or paid by a director, officer or controlling person of the small business issuer in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the small business issuer will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the 1933 Act, and will be governed by the final adjudication of such issue.

3. To remove from registration by means of a post-effective amendment any of the securities being registered hereby which remain unsold at the termination of the offering.

4. Insofar as indemnification for liabilities arising under the Securities Act of 1933 (the "Act") may be permitted to directors, officers and controlling persons of the small business issuer pursuant to the By-Laws of the company, or otherwise, we have been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Act, and is, therefore unenforceable.

In the event that a claim for indemnification against such liabilities(other than the payment of expenses incurred or paid by a director, officer or controlling person in the successful defense of any action, suit or proceeding) is asserted by such director, officer, or other control person in connection with the securities being registered, we will, unless in the opinion of our legal counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.

**SIGNATURES**

In accordance with the requirements of the Securities Act of 1933, the registrant has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, on June 9, 2025.

---

| | |
|:---|:---|
| **SUN** | **SUN** |
| By: | /s/ Michael Ssebugwawo Muyingo |
|  | Director, CEO & CFO |

---

Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed by the following persons in the capacities and on the dates indicated.

---

| | | |
|:---|:---|:---|
| Dated: June 9, 2025 | By: | /s/ Michael Ssebugwawo Muyingo |
|  |  | Director CEO & CFO |

---

## Exhibit 3.1

**Exhibit 3.1**

![](image_027.jpg)

Secretary of State Page 1 of 4 Wyoming Secretary of State Herschler Bldg East, Ste.100 & 101 Cheyenne, WY 82002 - 0020 Ph. 307 - 777 - 7311 For Office Use Only WY Secretary of State FILED: Sep 5 2024 11:59AM Original ID: 2024 - 001517706 Profit Corporation Articles of Incorporation I. The name of the profit corporation is: SUN II. The name and physical address of the registered agent of the profit corporation is: Northwest Registered Agent LLC 30 N Gould St Ste N Sheridan, WY 82801 Ill. The mailing address of the profit corporation is: 522 W. Riverside Ave. Suite N Spokane Spokane, WA 99201 IV. The principal office address of the profit corporation is: 522 W. Riverside Ave. Suite N Spokane Spokane, WA 99201 V. The number, par value, and class of shares the profit corporation will have the authority to issue are: $0.0010 Common Par Value: Number of Common Shares: 75,000,000 $0.0000 Preferred Par Value: Number of Preferred Shares: 0 VI. The name and address of each incorporator is as follows: Michael Ssebugwawo Muyingo 522 W. Riverside Ave. Suite N Spokane, WA 99201 Signature: Michael Ssebugwawo Muyingo Michael Ssebugwawo Muyingo Date: 09/05/2024 Print Name: Title: CEO Email: sun4@usa.com Daytime Phone#: (424) 465 - 0407

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Secretary of State Page 2 of 4 Wyoming Secretary of State Herschler Bldg East, Ste.100 & 101 Cheyenne, WY 82002 - 0020 Ph. 307 - 777 - 7311 0 I am the person whose signature appears on the filing; that I am authorized to file these documents on behalf of the business entity to which they pertain; and that the information I am submitting is true and correct to the best of my knowledge. 0 I am filing in accordance with the provisions of the Wyoming Business Corporation Act, (W.S. 17 - 16 - 101 through 17 - 16 - 1804) and Registered Offices and Agents Act (W.S. 17 - 28 - 101 through 17 - 28 - 111). 0 I understand that the information submitted electronically by me will be used to generate Articles of Incorporation that will be filed with the Wyoming Secretary of State. 0 I intend and agree that the electronic submission of the information set forth herein constitutes my signature for this filing. 0 I have conducted the appropriate name searches to ensure compliance with W.S. 17 - 16 - 401. 0 I affirm, under penalty of perjury, that I have received actual, express permission from each of the following incorporators to add them to this business filing: Michael Ssebugwawo Muyingo 0 I consent on behalf of the business entity to accept electronic service of process at the email address provided with Article IV, Principal Office Address, under the circumstances specified in W.S. 17 - 28 - 104(e). Notice Regarding False Filings: Filing a false document could result in criminal penalty and prosecution pursuant to W.S. 6 - 5 - 308. W.S. 6 - 5 - 308. Penalty for filing false document. (a) A person commits a felony punishable by imprisonment for not more than two (2) years, a fine of not more than two thousand dollars ($2,000.00), or both, if he files with the secretary of state and willfully or knowingly: (i) Falsifies, conceals or covers up by any trick, scheme or device a material fact; (ii) Makes any materially false, fictitious or fraudulent statement or representation; or (iii) Makes or uses any false writing or document knowing the same to contain any materially false, fictitious or fraudulent statement or entry. 0 I acknowledge having read W.S. 6 - 5 - 308. Filer is: 0 An Individual D An Organization Filer Information: By submitting this form I agree and accept this electronic filing as legal submission of my Articles of Incorporation. Signature: Print Name: Title: Email: Daytime Phone #: Michael Ssebugwawo Muyingo Michael Ssebugwawo Muyingo CEO sun4@usa.com (424) 465 - 0407 Date: 09/05/2024

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Secretary of State Page 3 of 4 Wyoming Secretary of State Herschler Bldg East, Ste.100 & 101 Cheyenne, WY 82002 - 0020 Ph. 307 - 777 - 7311 Consent to Appointment by Registered Agent Northwest Registered Agent LLC, whose registered office is located at 30 N Gould St Ste N, Sheridan, WY 82801, voluntarily consented to serve as the registered agent for SUN and has certified they are in compliance with the requirements of W.S. 17 - 28 - 101 through W.S. 17 - 28 - 111. I have obtained a signed and dated statement by the registered agent in which they voluntarily consent to appointment for this entity. Signature: Michael Ssebugwawo Muyingo Michael Ssebugwawo Muyingo Date: 09/05/2024 Print Name: Title: CEO Email: sun4@usa.com Daytime Phone#: (424) 465 - 0407

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STATE OF WYOMING Office of the Secretary of State Page 4 of 4 I, CHUCK GRAY, Secretary of State of the State of Wyoming, do hereby certify that the filing requirements for the issuance of this certificate have been fulfilled. CERTIFICATE OF INCORPORATION SUN I have affixed hereto the Great Seal of the State of Wyoming and duly executed this official certificate at Cheyenne, Wyoming on this 5th day of September, 2024 at 11:59 AM. Remainder intentionally left blank. Filed Date: 09/05/2024 Secretary of State Filed Online By: Michael Ssebugwawo Muyingo on 09/05/2024

## Exhibit 3.2

**Exhibit 3.2**

**CORPORATE BYLAWS**

**of**

SUN

**ARTICLE I**

**Company Formation**

1.01. **FORMATION.** This Corporation is formed
pursuant to the laws of the State of Wyoming.

1.02. **CORPORATE CHARTER COMPLIANCE.** The Board of Directors (the "Board")
acknowledges and agrees that they caused Articles of Incorporation to be filed with the relevant state authority and all filing fees have
been paid and satisfied.

1.03. **REGISTERED OFFICE & REGISTERED AGENT.** The registered office of the corporation
shall be as stated in the Articles of Incorporation, unless amended. The address of the registered office may be changed from time to
time. The Corporation must maintain a statement of acceptance from the Corporation's current registered agent.

1.04. **OTHER OFFICES.** The Corporation may have other offices as selected by the Board.

1.05. **CORPORATE SEAL.** The Board may adopt a corporate seal with the form and inscription
of their choosing. The adoption and use of a corporate seal is not required.

1.06. **PURPOSE.** This Corporation is formed to engage in any lawful business purpose.

1.07. **ADOPTION OF BYLAWS.** These corporate bylaws are adopted on behalf of the Corporation.

**ARTICLE 2**

**Board of Directors**

2.01. **INITIAL MEETING OF THE BOARD.** The Board has conducted and completed the initial
meeting necessary to begin the business operations of the Corporation, including the adoption of these Bylaws.

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| | |
|:---|:---|
| 2.02. | **POWERS AND NUMBERS.** The management of all the Corporation's affairs, property, and interests shall be managed by or under the direction of the Board. The Board of the Corporation shall be comprised of the number of directors listed in the Articles of Incorporation, unless expressly altered by these Bylaws. The Board consists of members who are elected for a term of <u>one (1) year</u>, and hold office until their successors are duly elected and qualified at the following annual shareholder meeting. Directors need not be shareholders or residents of the state in which the Corporation was formed. |
| 2.03. | **DIRECTOR LIABILITY.** Each director is required, individually and collectively, to act in good faith, with reasonable and prudent care, and in the best interest of the Corporation. If a director acts in such a manner, then they shall be immune from liability arising from official acts on behalf of the Corporation. |
|  | Directors who fail to comply with this section of these Bylaws shall be personally liable to the Corporation for any improper distributions and as may otherwise be described in these Bylaws. |
| 2.04. | **CLASSES OF DIRECTORS.** *Until such time as these Bylaws are accordingly amended, the Corporation does not have classes of directors, and does not elect to have staggered terms.* |
| 2.05. | **CHANGE OF NUMBER.** The number of directors may be increased or decreased at any time by amendment of these Bylaws, pursuant to the process outlined in Article 10 of these Bylaws. A decrease in number does not have the effect of shortening the term of any incumbent director. In the event the established number of directors is decreased, the directors shall hold their positions until the next shareholder meeting occurs and new directors are elected and qualified. |
| 2.06. | **ELECTION & REMOVAL OF DIRECTORS.** Directors are to be voted on and elected at each annual shareholder meeting, unless a special meeting is expressly called to remove a director and/or fill a vacancy. Any member(s) of the Board, including the entire Board, may be removed by an affirmative vote by the holders of a majority of shares entitled to vote at any meeting of shareholders called expressly for that purpose. In the event that a director is elected, but is not yet qualified to hold office, then the previous director shall holdover until such time that the newly elected director is so qualified. |
| 2.07. | **VACANCIES.** All vacancies in the Board may be filled by the affirmative vote of a majority of the remaining directors, *provided* that any such director who fills a vacancy is qualified to be a director and shall only hold the office until a new director is elected by the shareholders at the next meeting of the shareholders. Any vacancy to be filled due to an increase in the number of directors may be filled by the Board for a term lasting until the next annual election of directors by the shareholders at the annual meeting or a special meeting called for the purpose of electing directors. Any director elected by the shareholders to fill a vacancy which results from the removal of a director shall serve the remainder of the annual term of the removed director and until a successor is elected by the shareholders and qualified. |
|  | Any director who fills a vacancy on the Board shall not be considered unqualified or disqualified solely by virtue of being an interim director. |
| 2.08. | **REGULAR MEETINGS.** The meetings of the Board or any committee may be held at the Corporation's principal office or at any other place designated by the Board or its committee, including by means of remote communication. The annual meeting of the Board will be held without notice immediately after the adjournment of the annual meeting of shareholders. |
| 2.09. | **SPECIAL MEETINGS.** Special meetings of the Board may be held at any place and at any time and may be called by the Chairman of the Board, the President, Vice President, Secretary, or Treasurer, or at least two directors. Any special meeting of the Board must be preceded by at least forty-eight hours' notice of the date, time, place, and purpose of the meeting, unless these Bylaws require otherwise. |
| 2.10. | **ACTION BY DIRECTORS WITHOUT A MEETING.** Any action which may be taken at a meeting of the Board, or its committee, may be taken without a meeting, *provided* all directors or committee members unanimously agree, and such unanimous consent is filed with the minutes of the proceeding and sets forth the action taken taken by the Board. |

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2.11. **NOTICE OF MEETINGS.** The regular meetings of the Board shall be held without
notice of the date, time, place, or purpose of the meeting, provided the meeting of the Board follows the adjournment of the annual shareholder
meeting. Notice may be given personally, by facsimile, by mail, or in any other lawful manner, so long as the method for notice comports
with Article 8 of these Bylaws. Oral notification is sufficient only if a written record of the notice is included in the Corporation's
minute book. Notice is effective at the earliest of:

a. Receipt;

b. Delivery to the proper address or telephone number of the director(s) as shown in the
Corporation's records; or

c. Five days after its deposit in the United States mail, as evidenced by the postmark,
if correctly addressed and mailed with first-class postage prepaid.

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| | |
|:---|:---|
| 2.12. | **QUORUM.** A simple majority of the Board constitutes a quorum, and a quorum is necessary at all meetings to constitute a quorum to transact business. |
| 2.13. | **DIRECTORS, MANNER OF ACTING.** The act of the majority of the Board present at a meeting at which a quorum is present when the vote is taken shall be the act of the Board unless the Articles of Incorporation require a greater percentage. |
| 2.14. | **WAIVER OF NOTICE.** A director waives the notice requirement if that director attends or participates in the meeting, unless a director attends for the express purpose of promptly objecting to the transaction of any business because the meeting was not lawfully called or convened. A director may waive notice by a signed writing, delivered to the Corporation for inclusion in the minutes before or after the meeting. |
| 2.15. | **REGISTERING DISSENT.** A director who is present at a meeting at which an action on a corporate matter is taken is presumed to have assented to such action, unless the director expressly dissents to the action. A valid dissent must be entered in the meeting's minutes, filed with the meeting's acting Secretary before its adjournment, or forwarded by registered mail to the Corporation's Secretary within twenty-four (24) hours after the meeting's adjournment. These options for dissent do not apply to a director who voted in favor of the action or failed to express such dissent at the meeting. |
| 2.16. | **EXECUTIVE AND OTHER COMMITTEES.** The Board may create committees to delegate certain powers to act on behalf of the Board, *provided* the Board passes a resolution indicating such creation or delegation. The Board may delegate to a committee the power to appoint directors to fill vacancies on the Board. All committees must record regular minutes of their meetings and keep the minute book at the corporation's office. The creation or appointment of a committee does not relieve the Board or its members from their standard of care described in Section 2.03 of these Bylaws. |
|  | Notwithstanding the power to create committees, no committee may be empowered to issue shares, recommend shareholder actions, nor amend these Bylaws. |
| 2.17. | **REMUNERATION.** The Board may adopt a resolution which results in directors being paid a reasonable compensation for their services rendered as directors of the Corporation. Directors may also be paid a fixed sum and expenses, if any, for attendance at each regular or special meeting of such Board. Nothing contained in these Bylaws precludes a director from receiving compensation for serving the Corporation in any other capacity, including any services rendered as an officer or employee. If the Board accordingly passes a resolution, then committee members may be allowed like compensation for attending committee meetings. |
|  | A resolution of the Board that grants compensation to a director may be challenged by a shareholder, provided the shareholder requests a special shareholder meeting specifically addressing the resolution related to director compensation. Any Board resolution that relates to director compensation can be overturned by a majority vote of shareholders. |

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2.18. **LOANS.** The Corporation may not make loans to the directors, unless first
approved by the holders of two-thirds of the voting shares. The Corporation may not make loans secured by its own shares.

2.19. **ADVANCE EXPENSE.** The Corporation shall pay for or reimburse the reasonable
expenses incurred by a director who is a party to a proceeding which arises from the business operations of the Corporation.

2.20. **INDEMNIFICATION.** Provided the director complies with the standard of care
described in Section 2.03 of these Bylaws, the Corporation shall indemnify any director made a party to a proceeding, brought or threatened,
as a consequence of the director acting in their official capacity.

2.21. **ACTION OF DIRECTORS BY COMMUNICATIONS EQUIPMENT.** Any action which may be taken at a meeting of the
Board, or a committee, may be taken by means of a telephone or video conference or similar communications equipment which allows all
persons participating in the meeting to hear each other at the same time. A director participating in a meeting by this means is deemed
to be present in person at the meeting.

**ARTICLE 3**

**Shares**

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|:---|:---|
| 3.01. | **AUTHORITY TO ISSUE.** The Corporation is authorized to issue any class of shares or securities convertible into shares of any class. Before any shares of the Corporation may be issued, the Board must pass a resolution which authorizes the issuance, sets the minimum consideration for the shares or security (or a formula to determine the minimum consideration), and fairly describes any non-monetary consideration. The authorized number of shares shall be as listed in the Corporation's Articles of Incorporation. |
| 3.02. | **RESTRICTIONS.** Shares may only be issued in accordance with the Corporation's Articles of Incorporation, and through the process described in these Bylaws. Any issuance of shares in excess of the amount described in the Articles of the Corporation must be authorized by the Board and approved by the affirmative vote by a majority of shareholders. Any restriction on the transferability of shares shall be fully furnished to the shareholder, upon shareholder request, and without any charge to the shareholder. |
|  | No shareholder has a preemptive right to subscribe to any subsequent or additional issuance of shares. |
| 3.03. | **SHARE CERTIFICATES.** The Corporation need not provide shareholders any share certificates that certify the shares of the Corporation's shares held by the shareholder. Consequently, the Board may authorize the issuance of some or all shares of any class or series of shares without certificates, provided that the Board shall provide to a shareholder, upon that shareholder's request, a written statement that contains the information required to be on share certificates. |
|  | If share certificates are issued, then each share certificate must contain on its face: |

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a. The name and state of formation of the Corporation;

b. The name of the shareholder (or person to whom the shares are issued);

c. The class of shares and the number of shares it represents;

d. The signature of the president, vice president, chief executive officer, chief
operating officer, chief financial officer, chairman of the Board, *<u>or</u>* vice-chairman of the Board; and

e. The counter signature of the Secretary, assistant secretary, treasurer, assistant
treasurer, or any other officer.

For the sake of clarity, in the event that an individual serves multiple roles within the Corporation, that person *cannot* countersign any document which that person has already signed in their official or individual capacity. If an officer who has signed or whose facsimile signature appears on any share certificate ceases to be an officer before the certificate is issued to the shareholder, it may be issued by the Corporation and is valid as if the person were an officer on the date of issuance. The certificate may be sealed with the Corporation's seal.

3.04. **MUTILATED, LOST, OR DESTROYED CERTIFICATES.** In the instance of any mutilation, loss, or destruction
of any share certificate, another may be issued in its place on proof of such mutilation, loss or destruction. The Board may impose conditions
on such issuance and may require the giving of a satisfactory bond or indemnity to the Corporation. The Board may establish other procedures
as they deem necessary.

3.05. **FRACTIONAL SHARES OR SCRIP.** The Corporation may:

a. Issue fractions of a share which entitle the holder to exercise voting rights,
to receive dividends, and to participate in any of the Corporation's assets in the event of liquidation;

b. Arrange for the disposition of fractional interests by those entitled thereto;

c. Pay the fair market value, in cash, of fractions of a share as of the time when
those entitled to receive such shares are determined; or

d. Issue scrip in a form which entitles the holder to receive a certificate for the
full share upon surrender of such scrip aggregating a full share.

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|:---|:---|
| 3.06. | **TRANSFER.** So long as there is no transferability restriction on the shares, as described in Section 3.02 of these Bylaws, the shares of the Corporation are freely transferable. Transfers of shares must be made upon the corporation's share transfer books. Share transfer books shall be kept in the manner described in Article 7 of these Bylaws. |
|  | Before a new certificate is issued, the old certificate must be surrendered for cancellation. The Board may, by resolution, open a share register in any state of the United States, and may employ an agent or agents to keep such register, and to record transfers or shares therein. |
| 3.07. | **REGISTERED OWNER.** The Corporation shall recognize an individual as the registered owner of given shares, *provided* that individual is determined as the shareholder of record by the record date as set out in Sections 4.08 and 4.09 of these Bylaws. Shareholders may agree to confer the right to vote or represent their shares to third parties, including trustees, proxies, or fiduciaries. The Board may resolve to adopt a procedure by which a shareholder of the Corporation may certify in writing to the Corporation that all or a portion of the shares registered in the shareholder's name are held for the account of a specified person or persons. The resolution must set forth: |

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a. The classification of shareholders who may certify;

b. The purpose or purposes for which the certification may be made;

c. The form of certification and information to be contained therein;

d. If the certification is with respect to a record date or closing of the share transfer
books, the date within which the certification must be received by the Corporation; and

e. Other provisions with respect to the procedure as are deemed necessary or desirable.

Upon receipt of a certification complying with this procedure, the Corporation must treat the persons specified in the certification as the holders of record for the number of shares specified in place of the shareholder making the certification.

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|:---|:---|
| 3.08. | **CLASSES OR SERIES OF SHARES.** Until such time that these Bylaws are amended accordingly, the shares of the Corporation are not classified, and are not in series. In the event the Board decides to classify or reclassify the shares or alter any shareholder rights or restrictions, then the Board shall cause an Amendment to its Articles of Incorporation to be filed with the relevant state authority. The Amendment to the Articles of Incorporation shall describe the rights and restrictions which are being modified or altered, along with a statement (if any) that the shares have been classified or reclassified. The Amendment to the Articles of Incorporation must be acknowledged and signed by either a director or an executive officer on behalf of the Board. |
| 3.09. | **SHARES OWNED BY THE CORPORATION.** Shares owned by the Corporation in another corporation may be voted by the officer, agent, or proxy chosen by the Board or, in the absence of such determination, by the President of the Corporation. The power to vote such shares is vested in the Board, however, the President is authorized to vote on the Corporation's behalf, only in the absence of a Board decision on how to vote. If the Board does render a decision related to the vote of shares, then the President is bound by the Board's decision. |
|  | The Corporation may vote or represent shares that it holds in itself, *provided* the Corporation holds such shares in a fiduciary capacity. If the Corporation holds shares in itself in such a fiduciary capacity, then such shares shall be counted in determining the total number of outstanding shares at a given time. If the Corporation holds shares in itself in a non-fiduciary capacity, then such shares shall be construed as authorized but unissued shares, and may not be represented or voted at a meeting of the shareholders. |

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**ARTICLE 4**

**Shareholders**

4.01. **SHAREHOLDER MEETING PLACE.** All shareholder meetings must be held at the Corporation's
principal office or other place predetermined by the Board. Shareholders may participate in the meeting by means telephonic or video conference, *provided* the participants can hear each other in real time.

4.02. **ANNUAL MEETING TIME.** The annual shareholder meeting for the election of
 directors and the transaction of such other business properly before the meeting, must be held each year on <u>September 5</u>, at the hour of <u>12:00</u>.
 If that date is a legal holiday, then the meeting must be held on the day following, at the same hour.

4.03. **ANNUAL MEETING – ORDER OF BUSINESS.** The order of business at the annual
shareholder meeting is as follows:

a. Calling the meeting to order;

b. Proof of notice of meeting (or filing of waiver);

c. Reading of minutes of last annual meeting;

d. Officer reports;

e. Committee reports;

f. Election of directors;

g. Disclosures to Shareholders;

h. Miscellaneous business.

4.04 **SPECIAL MEETINGS.** Special shareholder meetings, for any purpose, may be called at any time by the President, the Board, or the
Secretary. The Secretary may only call a special shareholder meeting if the Secretary has received a written request from the holders
of at least one-tenth of all shares entitled to vote at the meeting.

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|:---|:---|
| 4.05. | **NOTICE.** The Secretary shall cause notice to be given to each shareholder of record at least ten (10) days, but no more than sixty (60) days, before the shareholders' meeting. Notice shall be by writing, electronic transmission, or by personal delivery, and shall state the time, place, and purpose of the meeting (including instructions for how to remotely or electronically attend and participate). Notice is considered given to a shareholder when it is personally provided to the shareholder, left at the shareholder's residence or usual place of business, mailed to the shareholder's address of record, or by electronic transmission to the shareholder's address or number of record on file with the Corporation. A single notice may be delivered to multiple shareholders sharing the same address, unless the Corporation receives a request from a shareholder that more than a single notice be delivered. |
|  | Notice by electronic transmission shall be considered ineffective if the Corporation is unable to deliver two consecutive notices and the individual responsible for sending notices to shareholders is made aware of the delivery failures. A shareholder meeting, and any actions taken by shareholders, shall not be invalidated due to an inadvertent failure to deliver notice. |
| 4.06. | **WAIVER OF NOTICE.** A shareholder who is entitled to notice may waive the notice requirement if they provide a signed written waiver of the required notice, before or after the stated meeting time, or the shareholder is present at the meeting in person or by proxy. |
| 4.07. | **ADJOURNED MEETING.** If any shareholder meeting is adjourned to a different date, time, or place, notice need not be given of the new date, time, and place if the new date, time, and place is announced at the meeting before adjournment. But if the adjournment is for more than thirty (30) days or if a new record date for the adjourned meeting is, or must be fixed, then notice must be given pursuant to the requirements of Section 4.05, to those persons who are shareholders as of the new record date. |
| 4.08. | **SHAREHOLDER LIST.** At least ten (10) days before each shareholder meeting, a complete record of the shareholders entitled to vote at the meeting must be made and maintained in the books and records of the Corporation. This list must be arranged by voting group (if any), in alphabetical order, and include number of shares held by and the address of each shareholder and in a legible and reproducible format. This record must be kept on file at the Corporation's principal office for a period of ten (10) days prior to the meeting. The records must also be kept open for inspection at shareholder meetings. |
| 4.09. | **CLOSING OF TRANSFER BOOKS & FIXING RECORD DATE.** In order to determine which shareholders are entitled to notice of or to vote at any shareholder meeting, or any adjournment thereof, or entitled to receive payment of any dividend, the Board may require that the share transfer books must be closed for not more than twenty (20) days prior to the meeting. |
|  | Instead of closing the share transfer books, the Board may fix in advance a record date for determination of such shareholders. The record date must not be more than seventy (70) days or less than ten (10) days prior to the date of the meeting, adjournment, or payment. |
| 4.10. | **SHAREHOLDER LIABILITY.** Shareholders shall not be personally liable for the debts and acts of the Corporation solely due to the fact that the shareholders own shares of the Corporation. Nevertheless, shareholders *are* personally liable to the Corporation or its creditors for any delinquencies in payments of the agreed upon price or consideration for the shares. In the event that a subscription price or consideration for shares has not been fully paid, the following people are not personally liable for the unpaid balance: |

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a. A transferee or assignee who acquires the shares or subscription in good faith and
without knowledge or notice of the nonpayment;

b. A person who holds the shares as a fiduciary, although the estate in the hands of the
fiduciary is liable for the nonpayment; and

c. A pledgee or other person who holds shares as security.

4.11. **VOTING RIGHTS.** Each outstanding share is entitled to one (1) vote on each
matter submitted to a vote at a shareholder meeting, *provided* the shares are held in compliance with any payment plan, subscription,
share purchase agreement, or fiduciary capacity.

Agreements between or among the shareholders of the Corporation which may limit, restrict, or otherwise affect the normal governance or operations of the Corporation, directors, officers, or shareholders are permitted. For the sake of clarity and to avoid future confusion, "normal governance or operations" shall include the rights to call meetings, vote on matters, and take action on behalf of the Corporation.

4.12. **VOTING FOR DIRECTORS.** Unless otherwise provided in the Articles of Incorporation,
directors are elected by a plurality of the votes cast by the shares entitled to vote in the election at a meeting at which a quorum is
present.

4.13. **PROXIES.** A shareholder may vote either in person or by proxy, signed in writing
by the shareholder or the shareholder's duly authorized attorney-in-fact. No proxy is valid after eleven (11) months from the date signed,
unless the proxy states otherwise. A proxy is revocable by a shareholder at any time, unless the proxy states that it is irrevocable and
is coupled with an interest.

4.14. **QUORUM.** When a majority of all outstanding shares which may vote on a given
matter is present, in person or by proxy, a quorum exists for the purposes of the matter subjected to a vote. If a quorum is present at
a shareholder meeting, then a majority vote of all shares comprising the quorum at the meeting is sufficient to approve or deny any matter
properly brought before the meeting.

4.15. **ACTION BY SHAREHOLDERS WITHOUT A MEETING.** Any action which may be taken
at any annual or special shareholder meeting may be taken without a meeting and without prior notice if one or more shareholders entitled
to vote on the matter consent to the action in writing, setting forth the action so taken and at least the minimum number of votes necessary
to take such action. Such consent must also be signed by all the shareholders which support such action and consent. In the event any
consent to action without a shareholder meeting is submitted to the Corporation is deficient under this Section of these Bylaws, the Corporation
may notify shareholders of the pending action.

4.16. **CORPORATION'S ACCEPTANCE OF VOTES.** The Corporation shall accept votes
by the shareholders in the following manner:

a. If the name signed on a vote, consent, waiver, or proxy appointment corresponds
to the name of a shareholder, the corporation if acting in good faith is entitled to accept the vote, consent, waiver, or proxy appointment
and give it effect as the act of the shareholders.

b. If the name signed on a vote, consent, waiver, or proxy appointment does not correspond
to the name of its shareholder, the corporation if acting in good faith is nevertheless entitled to accept the vote, consent, waiver,
or proxy appointment and give it effect as the act of the shareholder if:

i. the shareholder is an entity and the name signed purports to be that of an officer
or agent of the entity;

ii. the name signed purports to be that of an administrator, executor, guardian, or conservator
representing the shareholder and, if the corporation requests, evidence of fiduciary status acceptable to the corporation has been presented
with respect to the vote, consent, waiver, or proxy appointment;

iii. the name signed purports to be that of a receiver or trustee in bankruptcy of the
shareholder and, if the corporation requests, evidence of this status acceptable to the corporation has been presented with respect to
the vote, consent, waiver, or proxy appointment;

iv. the name signed purports to be that of a pledgee, beneficial owner, or attorney- in-fact
of the shareholder and, if the corporation requests, evidence acceptable to the corporation of the signatory's authority to sign for the
shareholder has been presented with respect to the vote, consent, waiver, or proxy appointment;

v. two or more persons are the shareholder as co-tenants or fiduciaries and the name
signed purports to be the name of at least one of the co-owners and the person signing appears to be acting on behalf of all the co-owners.

c. The corporation is entitled to reject a vote, consent, waiver, or proxy appointment
if the secretary or other officer or agent authorized to tabulate votes, acting in good faith, has reasonable basis for doubt about the
validity of the signature on it or about the signatory's authority to sign for the shareholder.

d. The corporation and its officer or agent who accepts or rejects a vote, consent, waiver,
or proxy appointment in good faith and in accordance with the standards of this section are not liable in damages to the shareholder for
the consequences of the acceptance or rejection.

e. Corporate action based on the acceptance or rejection of a vote, consent, waiver, or
proxy appointment under this section is valid unless a court of competent jurisdiction determines otherwise.

**ARTICLE 5**

**Officers**

5.01. **DESIGNATIONS.** The Corporation shall have a President, a Secretary, and a
Treasurer, who will be elected by the directors at their first meeting after the annual shareholder meeting. The Corporation may also
have one or more Vice-Presidents (one shall serve as Executive Vice- President) and Assistant Secretaries and Assistant Treasurers as
the Board may designate. Per these Bylaws, an elected officer will hold office for one year or until a successor is elected and qualified.
The same person may hold any two or more offices concurrently, except the offices of President, Vice-President, and Secretary shall be
held by separate individuals.

5.02. **APPOINTMENT AND TERM OF OFFICE.** The officers of the Corporation shall be
appointed by the Board for a term as determined by the Board. The designation of a specified term grants to the officer no contractual
rights, and the Board can remove the officer at any time prior to the termination of such term. If no term is specified, they shall hold
office until they resign, die, or until they are removed in the manner provided in Section 5.03.

5.03. **REMOVAL OF OFFICERS.** Any officer or agent may be removed by the Board at
any time, with or without cause. Such removal shall be without prejudice to the contract rights, if any, of the person so removed. Appointment
of an officer or agent shall not of itself create contract rights.

5.04. **THE PRESIDENT.** The President shall preside over all meetings of shareholders
and directors, shall have general supervision of the Corporation's affairs, and perform all other duties as are incident to the
office or are properly required by a resolution passed by the Board.

5.05. **VICE PRESIDENT.** During the absence or disability of the President, the Executive
Vice- President (if any) may exercise all functions of the President. Each Vice-President shall have such powers and fulfill such duties
as may be assigned by a resolution of the Board. If there is no Vice President, then the Treasurer shall perform such duties of the President.

5.06. **SECRETARY AND ASSISTANT SECRETARIES.** The Secretary must:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. Issue notices for all meetings and actions of the Board or shareholders;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. Accept all requests for special meetings of the Board or shareholders;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c. Accept all notices of proxy appointments and revocations;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;d. Keep the minutes of all meetings;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;e. Accept delivery of any dissent announced at any meeting of the Board or shareholders;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;f. Acknowledge and execute any share certificates;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;g. Have charge of the corporate seal and books; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;h. Make reports and perform duties as are incident to the office, or are properly required
of him or her by the Board of Directors.

The Assistant Secretary, or Assistant Secretaries (in the order designated by the Board), will perform all of the duties of the Secretary during the absence or disability of the Secretary, and at other times may perform such duties as are directed by the President or the Board.

5.07. **THE TREASURER.** The Treasurer shall:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. Have custody of the Corporation's monies and securities and maintain regular
books of account;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. Disburse the Corporation's funds in payment of the just demands against the
Corporation or as may be ordered by the Board, taking proper vouchers for such disbursements; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c. Provide the Board with an account of all his or her transactions as Treasurer and
of the financial conditions of the office properly required of him or her by the Board.

---

| | |
|:---|:---|
|  | The Assistant Treasurer, or Assistant Treasurers (in the order designated by the Board), must perform all of the duties of the Treasurer in the absence or disability of the Treasurer, and at other times may perform such other duties as are directed by the President or the Board. |
| 5.08. | **DELEGATION.** In the absence or inability to act of any officer and of any person authorized to act in their place, the Board may delegate the officer's powers or duties to any other officer, director, or other person, subject to Section 5.01 of these Bylaws. Vacancies in any office arising from any cause may be filled by the Board, subject to Section 5.01 of these Bylaws, at any regular or special board meeting. |
| 5.09. | **OTHER OFFICERS.** The Board may appoint other officers and agents as it deems necessary or expedient. The term, powers, and duties of such officers will be determined by the Board and described in the resolution authorizing the appointment. |
| 5.10. | **LOANS.** No loans may be made by the Corporation to any officer, unless first approved by a two-thirds majority vote of all the outstanding the voting shares entitled to vote on the matter. |
| 5.11. | **BONDS.** The Board may resolve to require any officer to give bonds to the Corporation, with sufficient surety or sureties, conditioned upon the faithful performance of the duties of their offices and compliance with other conditions as required by the Board. |
| 5.12. | **SALARIES.** Officers' salaries will be fixed from time to time by the Board. Officers are not prevented from receiving a salary by reason of the fact that he or she is also a director of the Corporation. |
| 5.13. | **INDEMNIFICATION.** Officers shall be indemnified by the Corporation, so long as the officer acted in a manner substantially similar to and consistent with the standard of care for directors, as described in Section 2.03 of these Bylaws. Any officer indemnification shall be limited to proceedings that are directly related to or have arisen out of the officer's acts on behalf of the Corporation. |

---

**ARTICLE 6**

**Capital & Finance**

6.01. **DIVIDENDS.** Dividends may be declared by the Board and paid by the
 Corporation out of the net earnings of the corporation unreserved and unrestricted earned surplus of the Corporation, or out of the
 unreserved and unrestricted net earnings of the current fiscal year, or in treasury shares of the Corporation, subject to the
 conditions and limitations imposed by the state of formation. The share transfer books may be closed by the Board pursuant to
 Sections 3.07 and 4.08 of these Bylaws. The Board,
without closing the Corporation's books, may declare dividends payable only to holders of record at the close of business on any
business day not more than ninety (90) days prior to the date on which the dividend is paid.

6.02. **RESERVES.** The Board may, in its absolute discretion, set aside out of the
Corporation's earned net surplus, such sum or sums as it deems expedient for dividend, maintaining any corporate property, or any
other purpose, before making any distribution of earned surplus.

6.03. **DEPOSITORIES.** The Corporation's monies must be deposited in the Corporation's
name in a bank or trust company or trust companies designated by resolution of the Board. Corporate monies may be drawn out only by check
or other order for payment signed by such persons and in such manner as may be determined by resolution of the Board.

**ARTICLE 7**

**Books and Records**

7.01. **MEETING MINUTES.** As required by these Bylaws, the Corporation must keep
a complete and accurate accounting and minutes of the proceedings of its shareholders and Board.

7.02. **SHAREHOLDER LIST.** The Corporation must keep a list of its shareholders, including
the names and addresses of all shareholders and the number and class of the shares held by each at its registered office or principal
place of business, or at the office of its transfer agent or registrar.

7.03. **ACCOUNTING RECORDS.** The Corporation shall maintain appropriate accounting records.

7.04. **OTHER RECORDS.** The Corporation shall keep a copy of the following records
at its principal office:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. its Articles of Incorporation, as originally filed, and as currently in effect;

b. a copy of these Bylaws currently in effect;

c. the minutes of all shareholders' meetings, and records of all action taken by
shareholders without a meeting, for the past three (3) years;

d. all written communications within the past three (3) years to shareholders as a group;

e. a list of the names and business addresses of its current officers and directors;

f. its most recent annual report delivered to the relevant state authority; and

g. all quarterly or annual financial statements (balance sheet and income statement) prepared
for periods ending during the last three (3) years.

7.05. **LEGIBILITY OF RECORDS.** Any books, records, and minutes may be in written
form or any other form capable of being converted into written form within a reasonable time.

7.06. **RIGHT TO INSPECT.** Any shareholder or shareholder representative has the
right, upon written request delivered to the Corporation, to inspect and copy during usual business hours the following documents of the
Corporation:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. These Bylaws;

b. Minutes of the shareholder proceedings;

c. Annual statements of affairs;

d. Any voting trust agreements; and

e. Any documents kept in accordance with Article 7 herein.

---

| | |
|:---|:---|
|  | The Corporation acknowledges and agrees that any obligation to produce corporate documents under this Article of these Bylaws shall attach to the Secretary as part of the duties described in Section 5.06 of these Bylaws. |
| 7.07. | **ENHANCED INSPECTION.** Any individual or group which comprises at least five (5) percent of the outstanding shares, may submit to the Corporation a written request to inspect and copy the following documents during usual business hours: |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. The books of account and share ledger of the Corporation;

b. The statement of affairs for the Corporation; and

c. The list of shareholders.

**ARTICLE 8**

**Notices**

8.01. **MAILING OF NOTICE.** Except as may otherwise be required by law, any notice
to any shareholder or director may be delivered personally or by mail. If mailed, the notice will be deemed to have been delivered on
the close of business of the fifth business day following the day when deposited in the United States mail with postage prepaid and addressed
to the recipient's last known address in the records of the Corporation.

8.02. **E-NOTICE PERMITTED.** Any communications required by these Bylaws, or any
other laws, may be made by digital or electronic transmission to the recipient's known electronic address or number as known to
the Corporation at the time of notice.

8.03. **DUTY TO NOTIFY.** All shareholders, directors, officers, employees, and representatives
of the Corporation are required to notify the Corporation of any changes to the individual's contact information. Pursuant to the
obligations under this Section of these Bylaws, the individual must notify the Corporation that electronic transmissions of notice are
impracticable, impossible, frustrated, or otherwise improper and ineffective.

**ARTICLE 9**

**Special Corporate Acts**

---

| | |
|:---|:---|
| 9.01. | **EXECUTION OF WRITTEN INSTRUMENTS.** All contracts, deeds, documents, and instruments that acquire, transfer, exchange, sell, or dispose of any assets of the Corporation must be executed by the President to bind the Corporation. This Section does not apply to any checks, money orders, notes, or other financial instruments for direct payment of corporate funds which are subject to Section 9.02 of these Bylaws. |
| 9.02. | **SIGNING OF CHECKS OR NOTES.** All authorizations to distribute, pay, or immediately draw upon the financial resources of the Corporation must be signed by the Treasurer, including any expense reimbursement or compensation payments to directors, officers, employees, representatives, service providers, or contractors of the Company. |
| 9.03. | **SPECIAL SIGNING POWERS.** To duly bind the Corporation to an agreement or instrument in the event the President holds an interest which exists outside of the capacity of being President, then any agreement involving such interest must be signed by an officer pursuant to either Section 5.05 or 9.02 of these Bylaws. |
| 9.04. | **SHAREHOLDER APPROVAL.** Shareholder approval is required prior to any merger, consolidation, share-exchange, conversion, or dissolution, and any loans provided under Sections 2.18 or 5.10 of these Bylaws. In the event of any dissent by shareholders, the Corporation must comply with Section 9.05 of these Bylaws. |
|  | Until these Bylaws require otherwise, no shareholder approval is required to acquire, transfer, exchange, sell, or dispose of any assets of the Corporation in the ordinary course of business or after dissolving the Corporation. |
| 9.05. | **DISSENTER RIGHTS.** Shareholders are entitled to dissent from, and obtain fair value payment for shares held in the event of, any corporate actions requiring shareholder approval under Section 9.04 of these Bylaws. In the event a corporate action that will create dissenter rights under this Section of these Bylaws occurs, the Corporation shall deliver notice to all shareholders that a corporate action has occurred or will occur that entitles the shareholder to assert their dissenter rights under these Bylaws. These options for dissent do not apply to a shareholder who voted in favor of the action or failed to express such dissent at the meeting. |

---

**ARTICLE 10**

**Amendments**

10.01. **BY SHAREHOLDERS.** These Bylaws may be altered, amended or repealed by the
affirmative vote of a majority of the voting shares issued and outstanding at any regular or special shareholder meeting.

10.02. **BY DIRECTORS.** The Board of Directors has the power to make, alter, amend,
and repeal the Corporation's Bylaws. Any alteration, amendment, or repeal of the Bylaws, may be changed or repealed by the holders
of a majority of the shares entitled to vote at any shareholders meeting.

10.03. **EMERGENCY BYLAWS.** The Board of Directors may adopt emergency Bylaws, subject
to a vote to repeal or modify by the shareholders, which operate during any emergency in the Corporation's conduct of business resulting
from an attack on the United States or a nuclear or atomic disaster.

10.04. **COMPLIANCE WITH STATE LAW.** Any amendment to the Corporation's Articles
of Incorporation or these Bylaws shall be consistent with laws of the state of formation.

These Bylaws are adopted by resolution of the Corporation's Board of Directors on this <u>5</u> day of <u>Sep</u> , 20<u>24</u>.

**Corporate Resolution to Open a Bank Account**

---

| | | |
|:---|:---|:---|
| Account: | | Bank:<sub>5</sub> |
| Holder: | XXXX | Address: |
| Address: | XXXX |  |
|  | XXXX |  |

---

**Acct#: <u>Sep</u>**

As an Officer of the Corporation named above, I certify that the corporation has been organized within the bounds of state law as a for-profit corporation with its principal office located at:

1717 N Street NW STE 1 Washington DC 20036

I further attest that at the initial meeting of the Corporation's board of directors held on __, 20__ , a quorum was present and voting and adopted the following resolutions:

**Resolved,** that the financial institution named above is designated as a depository for the funds of this corporation, which may be withdrawn on checks, drafts, advices of debit, notes, or other orders for payments bearing any officer or authorized employee of this corporation.

**Further Resolved,** that the financial institution will accept and pay on, without further inquiry, any checks or debits drawn against any of the corporation's accounts. The checks or debits will be honored by the financial institution whether the item has been drawn or endorsed to the order of any authorized officer or employee signing; tendered by the authorized officer or employee for the purpose of cashing or payment; or for deposit to the officer's or employee's personal account. The financial institution will not be required to inquire as to the use of any check or debit signed in accordance with the resolutions contained herein.

**Further Resolved,** that the officers or authorized employees may execute other agreements, including, but not limited to, special depository agreements, and arrangements concerning the manner, condition, and/or purposes for which funds, checks, debits, or items of the corporation may be deposited, collected, or withdrawn, as long as these other agreements are not contrary to the provisions contained in this resolution.

**Further Resolved,** that the power granted to the corporation's officers or authorized employees will remain in full force and effect until written notice has been delivered and received by the financial institution at each location where an account is maintained. The financial institution will be indemnified and held harmless from any losses suffered or liabilities incurred by continuing to act in accordance with this resolution.

**I Further Attest** that the persons named below occupy the stated positions, as indicated by their signatures, and that the resolutions contained in this document are recorded on the books of the corporation, and these resolutions are in full force and effect and have not been altered in any way.

**[Signatures on the following page]**

Bank Account Resolution – Page 1 of 2

**I Agree** to all of the above on this <u>5</u> day of <u>Sep</u> , 20 <u>24</u> .

**CERTIFIED TO AND ATTESTED BY:**

**X** &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/ **XXXX**

Signing Officer Title: CEO

---

| | |
|:---|:---|
|  | [Place Corporate Seal Here, if applicable] |
| **X** |  |

---

Co-Signing Officer Title:

Bank Account Resolution – Page 2 of 2

![](image_022.jpg)

## Exhibit 5.1

**Exhibit 5.1**

Sharon D. Mitchell, Attorney at Law SD Mitchell & Associates, PLC

829 Harcourt Rd. • Grosse Pointe Park, Michigan 48230

(248) 515-6035 (Phone) (248) 751-6030 (Facsimile) <u>sharondmac20l3@gmail.com</u>

6 May 2025

Mr. Michael Ssebugwawo Muyingo

Chief Executive Officer

SUN

10 Lily Pond Lane

East Hampton, New York 11937

Re: Form S-1 Registration Statement

Dear Mr. Muyingo:

You have requested that I furnish you my legal opinion with respect to the legality of the following described securities of Avant Technologies Inc. (the "Company") covered by a Form S-1 Registration Statement ("Registration Statement"), filed with the Securities and Exchange Commission for the purpose of registering such securities under the Securities Act of 1933:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. 12,000,000 shares of Sun Common Stock, $0.0001 par value ("Shares") offered for sale by the Company

In connection with this opinion, I have examined the corporate records of the Company, including the Company's Certificate of Incorporation, Bylaws, and the Registration Statement and Prospectus, as well as such other documents and records as I deemed relevant in order to render this opinion. In my examination, I have assumed the genuineness of all signatures, the legal capacity of all natural persons, the authenticity of all documents submitted to me as originals, the conformity to original documents of all documents submitted to me as certified, conformed, photostatic or facsimile copies and the authenticity of the originals of such copies.

Based on the forgoing, and in reliance thereon, and subject to the qualification and limitations set forth below, I am of the opinion that the Company is duly organized in the State of Wyoming, validly existing and in good standing as a corporation under the laws of the State of Wyoming.

It is my opinion that all of the 12,000,000 shares of the Common Stock offered for sale by the Company, and described in the S-1 Registration Statement, will be, when sold, duly authorized, validly issued, fully paid and non-assessable under the laws of the State of Wyoming.

Nothing herein shall be deemed to relate to or to constitute an opinion concerning any matters not specifically set forth above. The foregoing opinions relate only to the matters of the internal law of the State of Wyoming without reference to conflict of laws and to matters of federal law, and I do not purport to express any opinion on the laws of any other jurisdiction.

I do hereby consent to the filing of this opinion with the Securities and Exchange Commission as an exhibit to the Registration Statement and further consent to statements made therein regarding the use of my name under the heading "Interests of Named Experts and Counsel" in the Prospectus constituting a part of the Registration Statement.

With best regards,

/s/ Sharon D. Mitchell

Sharon D. Mitchell

## Exhibit 10.1

**Exhibit 10.1**

**EMPLOYMENT AGREEMENT**

This Employment Agreement (the "Agreement") is made and entered into as of this 5th day of September, 2024 (the "Effective Date") by and between SUN, a Wyoming corporation ("Company"), and Michael Ssebugwawo Muyingo ("Employee").

**1. Employment**

Company hereby employs Employee as the Director and Chief Executive Officer ("CEO"), and Employee hereby accepts such employment.

**2. Term**

This Agreement shall commence on the Effective Date and shall continue until terminated by either party in accordance with the terms hereof.

**3. Duties and Responsibilities**

Employee shall perform such duties and responsibilities as are customarily associated with the positions of Director and CEO, and such other duties as may be assigned by the Company's Board of Directors from time to time. Employee shall devote his full time and best efforts to the performance of his duties hereunder.

**4. Compensation**

In consideration for the services rendered by Employee, Company shall grant to Employee 5,000,000 shares of Company's common stock.

**5. Termination**

&nbsp;&nbsp;&nbsp;&nbsp;· **Without Cause:** Either party may terminate this Agreement without
cause upon providing at least ninety (90) days' prior written notice to the other party.

&nbsp;&nbsp;&nbsp;&nbsp;· **For Cause:** Company may terminate this Agreement for cause immediately
upon written notice to Employee. "Cause" shall include, but not be limited to:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;o Employee's gross negligence or willful misconduct in the performance of his duties;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;o Employee's breach of any material provision of this Agreement;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;o Employee's conviction of a felony or any crime involving moral turpitude.

**6. Governing Law**

This Agreement shall be governed by and construed in accordance with the laws of the State of Wyoming.

**7. Entire Agreement**

This Agreement constitutes the entire understanding between the parties and supersedes all prior negotiations and agreements, whether written or oral.

**IN WITNESS WHEREOF**, the parties have executed this Agreement as of the Effective Date.

**SUN**

By: SUN - 522 W. Riverside Ave. Suite N, Spokane, WA 99201

**Michael Ssebugwawo Muyingo**

By: /s/ Michael Ssebugwawo Muyingo

## Exhibit 10.2

**Exhibit 10.2**

PARTNERSHIP AND ADVERTISING AGREEMENT

This Agreement is made on this 30th day of October, 2024, by and between:

SUN ("SUN"), a Wyoming corporation, with its principal place of business at 10 Lily Pond Lane, East Hampton, New York 11937, and

MUY HOUSE ("MUY HOUSE"), a California corporation, with its principal business contacts at CEO@muy-house.com](mailto:CEO@muy-house.com, collectively referred to as "the Parties."

Recitals

WHEREAS, SUN creates immersive virtual reality dance and theatrical experiences and offers a digital platform that showcases interactive, artistic content to a broad audience;

WHEREAS, MUY HOUSE organizes branded events and experiences with a focus on the health, wellness, sustainability, and travel industries, aiming to amplify brand visibility through engaging marketing strategies;

WHEREAS, the Parties desire to enter into an advertising partnership, enabling MUY HOUSE to promote its brand on SUN's VR content library and streaming platform;

NOW, THEREFORE, in consideration of the mutual covenants and promises set forth below, the Parties agree as follows:

---

1. Scope of Agreement

SUN agrees to provide MUY HOUSE with a non-exclusive advertising space across SUN's VR content library and digital streaming platform. MUY HOUSE's branding, logos, and promotional content will be integrated within SUN's platform to enhance visibility among SUN's audience.

2. Advertising Fee

MUY HOUSE agrees by October 30, 2026 to pay SUN a lump sum of **$50,000** as a fee for the advertising and brand promotion services provided over the 24-month period from the date of this Agreement.

3. Deliverables

SUN agrees to:

- Display MUY HOUSE branding and promotional materials across selected VR content and relevant platform pages.

- Highlight MUY HOUSE as a strategic advertising partner in SUN's communications.

- Provide analytics reports on audience reach and engagement for MUY HOUSE's advertised content on a quarterly basis.

MUY HOUSE agrees to:

- Provide SUN with approved branding materials, logos, and promotional content for integration.

- Grant SUN a license to use these materials solely for the purpose of fulfilling this Agreement.

4. Intellectual Property Rights

- MUY HOUSE retains ownership of all branding and promotional materials provided.

- SUN retains ownership of its platform and VR content and grants no additional rights beyond the terms of this Agreement.

5. Payment Terms

- MUY HOUSE shall make a one-time payment of **$50,000** to SUN within 720 days of the signing of this Agreement.

- This payment secures a 24-month advertising term, effective from the date of this Agreement's execution.

6. Term and Termination

- This Agreement is effective from the date signed and shall continue for 24 months, at which point it may be renewed upon mutual agreement.

- Either Party may terminate this Agreement with 30 days' written notice in the event of a material breach by the other Party, provided that the breach is not remedied within 30 days of receiving notice.

7. Confidentiality

Both Parties agree to keep the terms of this Agreement confidential, except as necessary for legal, financial reporting, or promotional purposes.

8. Miscellaneous

- Governing Law: This Agreement shall be governed by the laws of the State of Wyoming.

- Entire Agreement: This Agreement constitutes the entire understanding between the Parties and supersedes any prior discussions or agreements.

---

IN WITNESS WHEREOF, the Parties have executed this Agreement on the dates indicated below:

---

SUN

By: /s/ SUN Date: October 30, 2024

Name: Michael Ssebugwawo

Title: CEO

MUY HOUSE

By: /s/ MUY HOUSE Date: October 30, 2024

Name: Nicole Muyingo

Title: Director & Founder

<br>Note Payable

$50,000.00

Date: October 30, 2024

For value received, MUY HOUSE, a California corporation with its principal contact for the commercial transactions at CEO@muy-house.com, ("Maker"), promises to pay to SUN, a Wyoming corporation, with its principal place of business at 10 Lily Pond Lane, East Hampton, New York 11937, or its assigns ("Holder"), the principal sum of Fifty Thousand Dollars ($50,000.00), payable as specified below.

---

1. Principal and Payment Terms

1.1 Principal Amount: The principal sum of $50,000.00 represents payment for a 24-month advertising and promotional term provided by SUN to MUY HOUSE as per the Partnership and Advertising Agreement dated October 30, 2024.

1.2 Payment Due Date: The principal sum shall be paid in one lump sum by the date of October 30, 2026.

---

2. Interest

No interest shall accrue on the principal sum of this Note, as this represents a fixed payment for services rendered.

---

3. Default

3.1 Events of Default: Should the Maker fail to make the required payment on the due date, this Note shall be considered in default. In the event of default, the full unpaid amount shall be due immediately.

3.2 Remedies on Default: Upon default, the Holder may take legal action to collect the unpaid principal balance.

---

4. Waivers

The Maker waives presentment for payment, demand, notice of dishonor, and any other notice or protest related to this Note.

---

5. Governing Law

This Note shall be governed by and construed in accordance with the laws of the State of Wyoming.

6. Miscellaneous

6.1 Amendments: Any amendment or waiver of this Note shall be in writing and signed by both the Maker and the Holder.

6.2 Entire Agreement: This Note, together with the referenced Partnership and Advertising Agreement, constitutes the entire agreement between the Parties regarding the $50,000 payment.

---

Signed and Dated on October 30, 2024

MUY HOUSE

By: /s/ Muy House

Name: Nicole Muyingo

Title: Director & Founder

## Exhibit 10.3

**Exhibit 10.3**

![](image_015.jpg)

**<br>PRIVATE PLACEMENT SUBSCRIPTION AGREEMENT**

This Private Placement Subscription Agreement ("Agreement") is made and entered into as of September 6, 2024, by and between SUN, a Wyoming corporation ("Company"), and **Michael Ssebugwawo Muyingo** ("Subscriber").

WHEREAS, Company desires to sell to Subscriber, and Subscriber desires to purchase from Company, 5,000,000 shares ("Shares") of Company's common stock at a price of $0.0001 per share.

NOW, THEREFORE, in consideration of the foregoing premises and the mutual covenants contained herein, the parties agree as follows:

&nbsp;&nbsp;&nbsp;&nbsp;1. **Purchase and Sale of Shares.** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Company agrees to issue to Subscriber, and Subscriber agrees to receive from Company, 5,000,000 shares at a par value of $0.01 per share. The shares are rendered to the employee for the services provided to the Company.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) The transfer of the Shares (the "Closing") shall take place at a time and place designated by Company, but no later than 30 days after the date of this Agreement.

&nbsp;&nbsp;&nbsp;&nbsp;2. **Representations and Warranties of Subscriber.** Subscriber represents and warrants to Company as follows:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) **Access to Information.** Subscriber has been provided with access to all material information concerning Company and the Shares. Subscriber has had the opportunity to ask questions of and receive answers from Company's representatives concerning Company and the Shares.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) **No Conflicts.** The execution and delivery of this Agreement and the performance of Subscriber's obligations hereunder do not violate any agreement or other instrument binding upon Subscriber.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) **Sophistication.** Subscriber is an "accredited investor" as defined in Rule 501 of Regulation D promulgated under the Securities Act of 1933, as amended (the "Securities Act"), and has such knowledge and experience in financial and business matters that Subscriber is capable of evaluating the merits and risks of the investment in the Shares.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) **Investment Intent.** Subscriber is acquiring the Shares for Subscriber's own account, for investment purposes only, and not with a view to, or for resale in connection with, any distribution thereof. Subscriber understands that the Shares have not been registered under the Securities Act or any state securities laws and may not be resold or otherwise transferred unless registered under such laws or pursuant to an exemption therefrom.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) **Risk of Loss.** Subscriber understands that an investment in the Shares involves a high degree of risk and that Subscriber could lose all or a substantial portion of Subscriber's investment. Subscriber can bear the economic risk of such an investment.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f) **No Brokers.** No broker, finder, or other intermediary has acted on behalf of Subscriber in connection with the transactions contemplated by this Agreement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(g) **Confidentiality.** Subscriber agrees to hold in confidence all confidential information relating to Company that Subscriber may acquire in connection with this Agreement.

&nbsp;&nbsp;&nbsp;&nbsp;3. **Indemnification.** Subscriber agrees to indemnify and hold harmless Company and its affiliates, directors, officers,
employees, and agents from and against any and all losses, claims, damages, liabilities, costs and expenses(including reasonable
attorneys' fees) arising out of or relating to any breach of any representation or warranty made by Subscriber in this Agreement.

&nbsp;&nbsp;&nbsp;&nbsp;4. **Termination.** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Company may terminate this Agreement at any time prior to the Closing by providing written notice to Subscriber. In the event of such termination, Company shall return to Subscriber any funds previously paid by Subscriber in connection with this Agreement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) This Agreement shall terminate automatically if the Closing does not occur within 30 days after the date of this Agreement.

&nbsp;&nbsp;&nbsp;&nbsp;5. **Miscellaneous.** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) This Agreement shall be binding upon and inure to the benefit of the parties hereto and their respective successors and permitted assigns.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) This Agreement may not be amended except by a writing signed by both parties.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) This Agreement shall be governed by and construed in accordance with the laws of the State of Wyoming.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) This Agreement may be executed in one or more counterparts, each of which shall be deemed an original, but all of which together shall constitute one and the same instrument.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) If any provision of this Agreement is held to be invalid or unenforceable, such provision shall be struck and the remaining provisions shall remain in full force and effect.

IN WITNESS WHEREOF, the parties have executed this Agreement as of the date first written above.

/s/ Michael Muyingo<br>**Michael Ssebugwawo Muyingo**

Subscriber

/s/ **Michael Ssebugwawo Muyingo** **, CEO**

SUN - 10 Lily Pond Lane, East Hampton, New York 11937

## Exhibit 10.4

**Exhibit 10.4**

**SUBSCRIPTION AGREEMENT**

**BACK TO THE PRESENT, LLC**

SUBSCRIPTION AGREEMENT ("Subscription Agreement") made as of the date fully executed by the Subscriber identified on the signature page (the "Subscriber") and Back to the Present, LLC, a New York limited liability company (the "Company"), with an address of 172 East 95 Street, #1, New York, NY 10128.

WHEREAS, the Company desires to issue uncertificated units Membership Interests of the Company ("Membership Interests") in a private placement (the "Offering") on the terms and conditions set forth herein, and the Subscriber desires to acquire the number and class of Membership Interests set forth on the signature page hereof and to be admitted to the Company as a Member (as defined in that certain Operating Agreement of the Company, the "Operating Agreement," attached hereto as Exhibit A); and

NOW, THEREFORE, for and in consideration of the premises and the mutual covenants hereinafter set forth, the parties hereto do hereby agree as follows:

<u>SECTION 1</u> 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.1. <u>Subscription</u>. Subject to the terms and conditions hereinafter set forth or in any rider attached hereto and incorporated herein, the Subscriber hereby subscribes for and agrees to purchase from the Company the Membership Interests set forth on the signature page hereof for the aggregate purchase price set forth on the signature page hereof (the "Capital Commitment"). The Capital Commitment shall be delivered in accordance with the terms set forth on the signature page hereto. The Company reserves the right to reject this subscription, in whole, at any time prior to a Closing (as defined below). Each Membership Interest funded and rightfully held by the Subscriber shall warrant payment of one percentage point of all net profits earned by the Company to the Subscriber within thirty (30) calendar days of receipt of such funds by the Company at its preferred financial institution.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.2. <u>Offering Period.</u> Upon receipt by the Company of a fully completed and executed Subscription Agreement and Joinder Agreement to the Operating Agreement of the Company in the form attached as Exhibit C ("Joinder Agreement") and delivery of any portion of the Capital Commitment due upon acceptance of this Subscription Agreement, and upon the Company's acceptance of the Subscriber's subscription, the Company will, execute and deliver to the Subscriber its counterpart signature to this Subscription Agreement and the Joinder Agreement and shall record the Subscriber's Membership Interests in the Company in the amount accepted by the Company (the "Closing"). There is no minimum amount of subscriptions pursuant to this Offering that the Company must receive before it may close on and use any part of the Subscriber's subscription hereunder. Subscriptions will be sold at a rate of Eight Thousand Five Hundred United States Dollars ($8,500 USD) per membership interest if this agreement is dated May 1st, 2023 or prior, Nine Thousand United States Dollars ($9,000 USD) per membership interest if this agreement is dated August 5th, 2023 or prior, but later than May 1st, 2023, Ten Thousand Five Hundred United States Dollars ($10,500 USD) per membership interest if this agreement is dated November 10th 2023 or prior, but later than August 5th, 2023, Twelve Thousand Five Hundred United States Dollars ($12,500 USD) if this agreement is dated October 11th, 2024 or prior, but later than November 5th, 2023, Fifteen Thousand Five Hundred United States Dollars ($15,500 USD) if this agreement is dated October 12th, 2024 or later.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.3. <u>Release of Funds.</u> The Company will deposit all funds in its account received pursuant to this Offering, and the proceeds of any loans, and shall be authorized to be spent upon receipt of funds pursuant to this Subscription Agreement.

<u>SECTION 2</u> 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.1. <u>Company Representations and Warranties</u>. The Company, hereby acknowledges, represents and warrants to and agrees with the Subscriber that, except as otherwise disclosed herein, as of the date of each Closing, as follows:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The Company is a limited liability company duly organized under the laws of the State of New York, entitled to own its property of a material nature and to carry on its business of a material nature as and in places where such property will be owned or operated and such business will be conducted;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) The Company, by appropriate and required company action of the Manager, will have duly ratified the execution of this Subscription Agreement and authorized the issuance and delivery of the Membership Interests. The issuance of such Membership Interests pursuant to this Subscription Agreement is not subject to preemptive or other rights of any members and when issued in accordance with the terms of this Subscription Agreement, the Membership Interests will be validly issued, fully paid and non-assessable; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) Performance of this Subscription Agreement and compliance with the provisions hereof will not violate any provision of any applicable law or of the organizational documents of the Company, and will not conflict with or result in any breach of any of the terms, conditions or provisions of, or constitute a default under, or result in the creation or imposition of any lien, charge or encumbrance upon, any of the properties or assets of a material nature of the Company, pursuant to the terms of any indenture, mortgage, deed of trust or other agreement of instrument binding upon the Company.

<u>SECTION 3</u> 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.1. <u>Investor Representations and Warranties.</u> The Subscriber hereby acknowledges, represents and warrants to and agrees with the Company as follows:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The Subscriber is acquiring the Membership Interests for the Subscriber's own account for investment and not with a view to resale or distribution in whole or in part.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) The Subscriber acknowledges the Subscriber's understanding that the offering and sale of the Membership Interests has not been

registered under the Securities Act of 1933, as amended (the "Act"), and is intended to be exempt from registration under the Act by virtue of Section 4(2) of the Act and/or Regulation D under the Act, as promulgated by the United States Securities and Exchange Commission (the "Commission"). In furtherance thereof, the Subscriber represents and warrants that the Subscriber has such knowledge and experience in financial and business matters that the Subscriber is capable of evaluating the merits and risks of this investment and is able to bear the economic risk of this investment.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) The Subscriber will not sell or otherwise transfer any of the Membership Interests without registration under the Act or an exemption therefrom, and fully understands and agrees that the Subscriber must bear the economic risk of the Subscriber's purchase for an indefinite period of time because, among other reasons, the Membership Interests have not been registered under the Act and, therefore, cannot be sold, pledged, assigned or otherwise disposed of unless they are subsequently registered under the Act (for which the Company has made no commitment) or an exemption from such registration is available. The Subscriber also understands that sales or transfers of the Membership Interests may be further restricted by the provisions of state securities laws and restrictions on transfer set forth in the Operating Agreement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) The Subscriber has adequate means of providing for the Subscriber's current needs and foreseeable contingencies, has no need for liquidity in this investment, and can afford the loss of this entire investment. Upon completion of this Subscription Agreement, the investor will be afforded seventy-two (72) hours to electronically wire the agreed upon funds to the Company's account of choice at its preferred financial institution.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) The Subscriber has received and reviewed any information about the Company (all such material, the "Business Information") requested by the Subscriber, has been given the opportunity to ask questions of and receive answers from the Company concerning the Company and this investment, and has been given the opportunity to obtain such additional information necessary to verify the accuracy of the information which was otherwise provided in order for the Subscriber to evaluate the merits and risks of the purchase of the Membership Interests.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f) The Subscriber acknowledges that the Offering may involve tax consequences and that the Subscriber has not been provided by the Company or any manager, officer, employee, agent or affiliate thereof with any tax advice or information.

The Subscriber acknowledges that the Subscriber must retain the Subscriber's own professional advisors to evaluate the tax and other consequences of an investment in the Membership Interests.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(g) No representations or warranties have been made to the Subscriber by the Company or any manager, officer, employee, agent or affiliate thereof, other than the representations of the Company set forth herein.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(h) The Subscriber has reviewed and is aware of the risk factors associated with the Company and this Offering set forth on Schedule I attached hereto.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) The foregoing representations, warranties and agreements shall survive the acceptance of this subscription and the issuance of any Membership Interests.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.2. <u>Investor Awareness</u>. The Subscriber acknowledges, represents, warrants, agrees and is aware that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) No federal or state agency has passed upon the Membership Interests or made any findings or determination as to the fairness or merits of this investment;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) An investment in the Membership Interests is an illiquid investment and the Subscriber must bear the economic risk of investment in the Membership Interests for an indefinite period of time if the Membership Interests are not registered;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) There is not expected to be an established market for the Membership Interests when the Membership Interests become eligible for resale by the Subscriber, and there is not expected to be any ongoing active trading market for the Membership Interests at any time; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) The foregoing acknowledgments, representations, warranties and agreements shall survive the acceptance of this subscription and the issuance of any Membership Interests.

<u>SECTION 4</u> 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.1. <u>Restrictions on Transferability and Compliance with the Securities Act.</u>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) <u>Restriction.</u> In addition to the restrictions set forth in the Operating Agreement, the Membership Interests cannot be publicly resold by the holder thereof without registration under the Act and compliance with the prospectus delivery requirements thereof, or the availability of an exemption therefrom and delivery to the Company of the documents referred to in Section 4.2 below.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) <u>Restrictive Legend.</u> If certificates of the Membership Interests are ever issued, which the Company does not ever plan to do, the certificates representing the Membership Interests will be stamped or otherwise imprinted with a legend in substantially the following form (in addition to any legend required under applicable state securities laws):

THESE MEMBERSHIP INTERESTS HAVE NOT BEEN REGISTERED UNDER THE SECURITIES ACT OF 1933, AS AMENDED, OR ANY STATE SECURITIES LAWS. NO TRANSFER OF THESE MEMBERSHIP INTERESTS SHALL BE VALID OR EFFECTIVE UNLESS MADE IN ACCORDANCE WITH THE APPLICABLE REQUIREMENTS OF THE SECURITIES ACT OF 1933, AS AMENDED, AND STATE SECURITIES LAWS, OR AN AVAILABLE EXEMPTION THEREUNDER.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.2. <u>Requirements for Sale of Restricted Membership Interests</u>. In the event that the Subscriber or any subsequent holder of the Membership Interests shall seek to resell or otherwise dispose of any of such Membership Interests in the absence of an effective registration statement therefore under the Act, in addition to the complying with all requirements under the Operating Agreement, the Subscriber or other holder of the Membership Interests shall be required to deliver to the Company reasonable evidence of the availability of an exemption for such sale from the registration requirements of the Act and any applicable state securities laws, including the delivery to the Company of an opinion in form and from counsel satisfactory to the Company as to the availability of such exemption(s).

<u>SECTION 5</u> 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.1. <u>Indemnity.</u> The Subscriber shall indemnify and hold harmless the Company and each other person, if any, who controls the Company within the meaning of Section 15 of the Act against any and all loss, liability, claim, damage and expense whatsoever (including, but not limited to, any and all expenses reasonably incurred in investigating, preparing or defending against any litigation commenced or threatened or any claim whatsoever) arising out of or based upon any breach of warranty or failure by the Subscriber to comply with any representation or agreement herein or in any other document furnished by the Subscriber to any of the foregoing in connection with this transaction.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.2. <u>Modification</u>. Neither this Agreement nor any provision hereof shall be waived, modified, changed, discharged or terminated except by an instrument in writing signed by the party against whom any waiver, modification, change, discharge or termination is sought.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.3. <u>Notices</u>. Any notice, demand or other communication which any party hereto may be required or may elect to give hereunder shall be sufficiently given if (a) deposited, postage prepaid, in a United States Postal Service letter box, registered or certified mail, return receipt requested, addressed to such person at such address as may be given for such purpose herein, or (b) delivered personally at such address, or (c) delivered overnight to such address by commercial courier, with all charges prepaid or billed to the account of the sender. Any and all notices or other communications to the Company shall be addressed to the Company at the address above, and any notices or other communications to the Subscriber shall be addressed to the Subscriber at the mailing address set forth on the signature page hereof.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.4. <u>Counterparts.</u> This Agreement may be executed through the use of separate signature pages or in any number of counterparts, and each of such counterparts shall, for all purposes, constitute one agreement binding on all parties, notwithstanding that all parties are not signatories to the same counterpart.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.5. <u>Binding Effect</u>. Except as otherwise provided herein, this Agreement shall be binding upon and ensure to the benefit of the parties hereto and their respective heirs, executors, administrators, personal representatives, successors and assigns. If the Subscriber is more than one person, the obligation of the Subscriber shall be joint and several and the agreements, representations, warranties and acknowledgments herein contained shall be deemed to be made by and be binding upon each such person and his heirs, executors, administrators, personal representatives and successors.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.6. <u>Gender.</u> Wherever the context shall allow, all pronouns stated in this Agreement in the masculine shall include the female and neuter, and vice versa.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.7. <u>Entire Agreement.</u> This instrument and the Operating Agreement contain the entire agreement of the parties with respect to the subject matter hereof and supersede and replace any other agreement relating to any equity investment in the Company by the Subscriber, and there are no representations, covenants or other agreements except as stated or referred to herein or therein.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.8. <u>Assignability</u>. This Agreement is not transferable or assignable by the Subscriber except as may be specifically permitted hereunder.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.9. <u>Applicable Law</u>. This Agreement shall be governed by and construed in accordance with the laws of the Republic of France, applicable to contracts wholly made and performed therein and without regard to conflicts of laws principles.

[Signature page follows]

IN WITNESS WHEREOF, the undersigned has executed this Subscription Agreement as of this 9th day of October, 2024.

Please sign as name(s) appear hereon. When signing as attorney, executor, administrator, trustee or guardian, please give title as such.

Signature of Subscriber

<u>/s/ Michael Muyingo</u><u> </u>

Printed Name of Subscriber

Sun (a WY Corporation)

Residence Address

3765 S St Andrews Pl

City, State, Zip Code

Los Angeles CA 90018

Mailing Address

As above

City, State, Zip Code

Tax Identification Number or

Social Security Number: <u>3</u><u>2-0449358</u> 

Membership Interest Subscribed:

Class A Membership Interest funded at $8,500 Per Unit _______

Class B Membership Interest funded at $10,500 Per Unit _______

Class C Membership Interest funded at $12,500 Per Unit <u>x3</u> 

Class D Membership Interest funded at $15,500 Per Unit _______

Capital Commitment: $__37,500_____ , to be paid upon acceptance of this Subscription Agreement or as set forth in the Operating Agreement.

This subscription has been accepted as of October 9, 2024.

BACK TO THE PRESENT, LLC

By, its Managing Member,

JUSTIN SOURIAU-LEVINE STUDIOS, LLC

By: <u>/s/ Justin Souriau-Levine</u> 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Justin Souriau-Levine, Manager

**Schedule I**

**RISK FACTORS**

***An investment in the Membership Interests offered hereby is speculative, involves a high degree of risk and such Membership Interests should only be purchased by persons who can afford to lose their entire investment. Prospective purchasers should carefully consider, among other things, the following risk factors relating to the anticipated business of the Company and this Offering prior to making an investment decision.***

**RISKS RELATING TO THE COMPANY**

***We have a limited operating history.*** We have recently been formed, are still a young company, and have a limited performance history (two completed prior feature films with a theatrical release). As a result, as with most other investments, you cannot be absolutely certain how the Company will be operated, whether it will achieve its stated objectives or how it will perform financially.

***We may require additional financing***. Although the proceeds of the offering of the Membership Interests are expected to satisfy immediate our cash needs, we will require significant additional capital to execute our business plan. We cannot be sure that such additional financing will be available on favorable terms or at all. In the event that we are unable to secure appropriate financing, we will have to wind-up our operations and investors will lose most or all of their investment. If we raise capital through the sale of equity, or securities convertible into equity, it would result in dilution to our then existing equity holders. If we raise additional capital through the incurrence of indebtedness, we would likely become subject to covenants restricting our business activities, and holders of debt instruments would have rights and privileges senior to those of our equity investors. In addition, servicing the interest and principal repayment obligations under debt facilities could divert funds that would otherwise be available for other activities under our business plan.

***We may not effectively manage future growth***. The Company expects to experience rapid growth, which will place a significant strain on its financial, managerial and operational resources. To achieve and manage growth effectively, the Company must improve and expand its operational and financial management capabilities. Moreover, the Company will need to increase staffing and effectively train, motivate and manage its employees. Failure to manage growth effectively could harm the Company's anticipated business, financial condition or results of operations.

***The Business Information provided by the Company is based on management's assumptions, and those assumptions regarding future events may be wrong.*** Projections concerning the business or financial affairs of the Company that may have been discussed are for illustrative purposes only. These projections are based upon assumptions that management of the Company believes to be reasonable. However, there can be no assurance that actual events will correspond to the assumptions, and the projections, if any, should be viewed merely as financial possibilities based on the assumptions stated and not as a prediction or guarantee of future performance. Each prospective investor should carefully review the assumptions upon which these projections are based. It is likely that the actual results will vary from those set forth in the projections, and such variations may be material. Projections or conclusions regarding the financial condition of the Company, including projections regarding the profitability of the Company, may be substantially adversely affected by variance from the assumptions made by the Company.

***Role of the Manager.*** The Manager will have exclusive control over the Company's activities. The success of the Company will depend in part upon the skill and expertise of the Manager. The Manager may have conflicts of interest in allocating management and administrative time, services, and functions among various future entities, as well as other business ventures in which the Manager is or may become involved. The Manager will devote only so much of his time to the business of the Company as in the Manager's judgment is reasonably required.

***Lack of Member Authority***. Members will have no voice or control in the day-to-day management or conduct of the affairs of the Company. The Manager will have the sole and absolute right and authority to act for and on behalf of the Company in connection with all aspects of the business of the Company. Members will be bound by all agreements made by the Manager on behalf of the Company. Accordingly, no person should invest unless he or she is willing to entrust all aspects of the management of the Company to the Manager and has evaluated and is satisfied with the Manager's capabilities to perform such functions.

***Lack ofSeparate Representation***. The Company and the Manager and their affiliates are not represented by separate counsel and it is not anticipated that they will be so represented.

**RISKS RELATING TO THE OFFERING**

***Restrictions on resale of Membership Interests*.** Each Subscriber will be required to represent that the Subscriber is purchasing the Membership Interests for the Subscriber's own account, for investment only, and not with a view to the sale or distribution thereof. Among other things, these securities may not be sold or otherwise disposed of unless registered or exempt from registration under the Securities Act of 1933, as amended and all applicable state securities laws. The Operating Agreement and the securities laws of certain states impose additional restrictions on transfers.

***We are relying upon a private offering exemption for the sale of the Membership Interests***. The Membership Interests are being offered under private offering exemptions from registration available under the Securities Act and the laws of the states in which the securities will be sold. If the Company should fail to comply with the requirements of these exemptions, the Subscribers may have the right to rescind their purchases if they so desire. Since compliance with the exemption rules is highly technical, it is possible that if a member seeks rescission, the Company would face severe financial demands that could have a material adverse effect on it and the non-rescinding members.

***Arbitrary determination of offering price***. The offering price for and other terms of the Membership Interests were determined by the Company and do not bear any relationship to any established criteria for value such as assets, book value and prospective earnings.

**RISKS RELATING TO THE COMPANY'S INDUSTRY**

***Technological advances may reduce our ability to exploit our products.*** The entertainment industry in general continues to undergo significant technological developments. This rapid growth of technology combined with shifting consumer tastes could change how consumers view our products. Other larger entertainment distribution companies will have larger budgets to exploit these growing trends. We cannot predict how we will financially participate in the exploitation of our products through these emerging technologies or whether we have the right to do so for any title(s) that we may produce. If we cannot successfully exploit these and other emerging technologies, it could have a material adverse effect on our business, results of operations or financial condition.

***Piracy of motion pictures, including digital and Internet piracy, may reduce the gross receipts from the exploitation of our products.*** Motion picture piracy is extensive in many parts of the world, including China, South America, Asia, the countries of the former Soviet Union and other former Eastern bloc countries. Additionally, as motion pictures and other entertainment content are digitally distributed using emerging technologies such as the Internet and online services, piracy could become more prevalent, including in the U.S., because digital formats are easier to copy. As a result, users can download and distribute unauthorized copies of copyrighted motion pictures or other copyrighted entertainment products over the Internet. In addition, there could be increased use of devices capable of making unauthorized copies of motion pictures or other entertainment products. As long as pirated content is available to download digitally, many consumers may choose to download such pirated content rather than pay for such content. Piracy of our home video products may adversely impact the gross receipts received from the exploitation of these products, which could have a material adverse effect on our business, results of operations or financial condition.

***The coronavirus (COVID-19) outbreak could materially adversely affect our financial condition and results of operations.*** The novel strain of the coronavirus identified in China in late 2019 has spread throughout the world and resulted in authorities implementing numerous measures to try to contain the virus, such as travel bans and restrictions, quarantines, shelter in place orders, and shutdowns, all of which may have a material adverse effect on our business. For example, as long as the pandemic continues, we may not be able to produce our planned motion picture. The spread of COVID-19 may also cause us to modify our business practices, and we may take further actions as may be required by government authorities or that we determine are in the best interests of our employees and our business. There is no certainty that such measures will be sufficient to mitigate the risks posed by the virus, and our ability to perform critical functions could be harmed. The degree to which COVID-19 will impact our results will depend on future developments which are highly uncertain and cannot be predicted, including, but not limited to, the duration and spread of the outbreak and any new variants of COVID-19, its severity, the actions to contain the virus or treat its impact, and how quickly and to what extent normal economic and operating conditions can resume, all of which could severely affect the motion picture industry and audience behavior or our ability to produce our film productions. COVID-19 has also significantly disrupted global financial markets and may limit our ability to access capital, which could in the future negatively affect our ability to pursue our business plan. The ultimate impact of the COVID-19 outbreak or a similar health epidemic is highly uncertain and subject to change. We do not yet know the full extent of potential delays or impacts on our business or the global economy as a whole. However, the effects could have a material impact on our operations.

***Terrorist activities and civil unrest could adversely affect our business.*** The threat of terrorism and civil unrest within the United States, France and around the world, and heightened security measures in response to such threats, may cause significant disruption to commerce, including the entertainment industry, throughout the world. Such disruption in the future could have a material and adverse effect on our business and results of operations.

***Any Completion Bond which the Company secures may not offer the intended protection.*** The company plans to secure a completion bond with a reputable insurer, which is designed to insure the on time, on budget delivery of the picture intended to be produced by the Company. There can be no assurance that the completion bond company will fulfill its obligations or that if it does, that the picture will be delivered on time and on budget.

**<u>EXHIBIT A</u>**

Operating Agreement

(see attached)

**<u>EXHIBIT B</u>**

**Joinder Agreement**

The undersigned hereby agrees, effective as of the date hereof, to become a party to that certain Operating Agreement of Back to the Present, LLC, a New York limited liability company (the "<u>Company"</u>) (as amended from time to time, the "<u>Operating Agreement"</u>), by and among the Members of the Company, and for all purposes of the Operating Agreement the undersigned shall, effective as of the date hereof, be bound by the terms and provisions of the Operating Agreement applicable to Members of the Company and be included within the term "Member" (as defined in the Agreement).

---

| |
|:---|
| Name of Member (please print): |
| SUN |
| Signature of Member: |
| /s/ Michael Muyingo |
| Name and Title of Person Signing on behalf of Member: |
| Michael Muyingo, CEO |
| Address of Member: |
| 3765 S St Andrews Pl., LA CA 90018 |
| Date: OCTOBER 9, 2024 |

---

Agreed and accepted:

BACK TO THE PRESENT, LLC

By, its Managing Member,

JUSTIN SOURIAU-LEVINE STUDIOS, LLC

By: <u>/s/ Justin Souriau-Levine, Manager</u> 

Justin Souriau-Levine, Manager

## Exhibit 10.5

**Exhibit 10.5**

**JUSTIN SOURIAU-LEVINE STUDIOS LLC**

**FIRST AMENDMENT**

**TO**

**OPERATING AGREEMENT**

This First Amendment ("Amendment") to the Operating Agreement of JUSTIN SOURIAU-LEVINE STUDIOS LLC, a New York limited liability company (the "Company"), is effective as of November 25, 2024.

WHEREAS, the undersigned members (the "Members") and Manager are parties to an Operating Agreement, dated as of March 21, 2024 (the "Existing Operating Agreement"), which governs the operations of the Company;

WHEREAS, Section 11.2 of the Existing Operating Agreement permits the Existing Operating Agreement to be amended by an instrument in writing executed by all of the Members and the Manager; and

WHEREAS, the Company desire to add an additional investor, Mikhail Muyingo, and the Members and the Manager desire to approve such additional investor as a new Member and adjust the distribution provisions of the Existing Operating Agreement, and the Percentage Interests of the Members, to account for such additional investor;

WHEREAS, the Members and Manager desire to amend the Existing Operating Agreement (the Existing Operating Agreement, as amended by this Amendment, the "Operating Agreement") to give effect to the foregoing.

NOW THEREFORE, in consideration of the foregoing and other good and valuable consideration, the receipt and adequacy of which are hereby acknowledged, the parties hereto hereby agree as follows:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. <u>Additional Investor.</u> The Company, including its Members and Manager, consent to (i) raising $50,000 as a Capital Contribution from Mikhail Muyingo and (ii) admitting Mikhail Muyingo as a Member. The Members hereby authorize the Manager to enter into such subscription agreements, joinder agreements and other documents or deliverables, and to do and perform all such further actions of any nature whatsoever, as he shall, in his discretion, determine to be necessary, advisable or appropriate to consummate the foregoing.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. <u>Amendments to the Existing Operating Agreement.</u>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)Section 3.4(a) of the Existing Operating Agreement is hereby amended and restated to read as follows:

" (a) The Company will have the right to make distributions of cash and property to the Members in the following order: first, 100% to Dutchess Management LLC and the members of the Levine-Dumont Consortium, pro rata in proportion to their respective Percentage Interests, until both Dutchess Management LLC and Levine-Dumont Consortium each receive such aggregate cash distributions during the current and preceding Fiscal Years of the Company in an amount equal to their aggregate Capital Contributions; second, to Justin Souriau-Levine, Mikhail Muyingo, Christopher Kondoleon, Magali Souriau, Robert A. Levine, and Emily Hobbs, pro rata in proportion to their respective Percentage Interests, until Justin Souriau-Levine, Mikhail Muyingo, Christopher Kondoleon, Magali Souriau, Robert A. Levine, and Emily Hobbs receive such aggregate cash distributions during the current and preceding Fiscal Years of the Company in an amount equal to their aggregate Capital Contributions; and thereafter, for the remaining cash or property, pro rata in proportion to the respective Percentage Interest held by each Member, pursuant to Exhibit A. The timing and amount of distributions is outlined below in accordance with the New York Limited Liability Company Law:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A. Motion Picture Sales: Within six (6) months of ANY sale of an owned motion picture's
distribution rights, at least ten percent (10%) of the Company's net earnings from the sale of assets, including theatrical, streaming,
VOD, merchandising, etc., shall be distributed.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;B. Other Income: All other available cash will be distributed at the Manager's discretion."

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)Exhibit A of the Existing Operating Agreement is hereby replaced with Exhibit A attached hereto.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. <u>LLC References.</u> On and after the date hereof, each reference in the Existing Operating Agreement to "this Agreement," "this Operating Agreement," "hereunder," "hereof," "herein" or words of like import shall mean and be a reference to the Operating Agreement, as defined in this Amendment. In the event of any conflicts or inconsistencies between the Existing Operating Agreement and the Operating Agreement (as modified by this Amendment), the latter shall govern and control in each instance. In all other respects, the Operating Agreement, as modified hereby, is hereby ratified and confirmed, and shall remain in full force and effect.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4. <u>Counterparts.</u> This Amendment may be executed in multiple counterparts. A facsimile, PDF, or other electronic version of a signature shall have the same legal effect as an originally drawn signature.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5. <u>Governing Law.</u> This Amendment, and rights of the parties hereunder shall be interpreted in accordance with the laws of the State of New York, and all rights and remedies shall be governed by such laws without regards to principles of conflicts of laws.

[Remainder of Page Intentionally Left Blank]

![](image_031.jpg)

<u>EXHIBIT A</u><br> **MEMBERS**

The Members of the Company and their respective addresses and Capital Contributions, are set forth below. The Members agree to keep this Exhibit A current and updated in accordance with the terms of this Agreement, including, but not limited to, Sections 2.1, 2.3, 2.4, 7.1, 7.2, and 11.1.

---

| | | | |
|:---|:---|:---|:---|
| **Members** | **Percentage Interest** | **Capital Contribution** | **Booked Up Capital Account as of November 25, 2024** |
| Justin Souriau-Levine | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;65.34% | $471428.76 | $3267000.00 |
| Address: |  |  |  |
| 172 E. 95th St. #1 |  |  |  |
| New York City, New York 10128 |  |  |  |
| Dutchess Management LLC | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;13.86% | $100000.00 | $693000.00 |
| Address: |  |  |  |
| 20 Brynwood Lane |  |  |  |
| Greenwich, CT, 06831 |  |  |  |
| Mikhail Muyingo | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.0% | $50000.00 | $50000.00 |
| Address: |  |  |  |
| 3765 S St Andrews PI |  |  |  |
| Los Angeles, CA, 90018 |  |  |  |
| **Levine-Dumont Consortium** |  |  |  |
| &nbsp;&nbsp;&nbsp;Bruce D. Levine (Designee) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.465% | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;$25000.00 | $173250.00 |
| &nbsp;&nbsp;&nbsp;Address: |  |  |  |
| &nbsp;&nbsp;&nbsp;353 East 53rd Street, #4F |  |  |  |
| &nbsp;&nbsp;&nbsp;New York, NY 10022 |  |  |  |
| &nbsp;&nbsp;&nbsp;Kenneth Levine | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.465% | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;$25000.00 | $173250.00 |
| &nbsp;&nbsp;&nbsp;Address: |  |  |  |
| &nbsp;&nbsp;&nbsp;17 Chesterfield Road |  |  |  |
| &nbsp;&nbsp;&nbsp;Wethersfield, CT 06109 |  |  |  |
| &nbsp;&nbsp;&nbsp;Bruno Dumont and Louise Villepelet | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.465% | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;$25000.00 | $173250.00 |
| &nbsp;&nbsp;&nbsp;Address: |  |  |  |
| &nbsp;&nbsp;&nbsp;19 Rue le Peletier |  |  |  |
| &nbsp;&nbsp;&nbsp;75009 Paris, France |  |  |  |

---

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp;&nbsp;Robert A. Levine | 3.465% | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;$25000.00 | <u>$173250.00</u> |
| &nbsp;&nbsp;&nbsp;Address: |  |  |  |
| &nbsp;&nbsp;&nbsp;172 E. 95th St. #1 |  |  |  |
| &nbsp;&nbsp;&nbsp;New York City, New York 10128 |  |  |  |
|  |  |  | <u>$693000.00</u> |
| Christopher Kondoleon | 2.97% | $0.00 | $148500.00 |
| Address: | (Profits Interest) |  |  |
| 1897 Knoll Court |  |  |  |
| Troy, Michigan 48098 |  |  |  |
| Magali Souriau | 0.99% | $0.00 | $49500.00 |
| Address: | (Profits Interest) |  |  |
| 172 E. 95th St. #1 |  |  |  |
| New York City, New York 10128 |  |  |  |
| Robert A. Levine | 0.99% | $0.00 | $49500.00 |
| 172 E. 95th St. #1 | (Profits Interest) |  |  |
| New York City, New York 10128 |  |  |  |
| Emily Hobbs | 0.99% | $0.00 | $49500.00 |
| Address: | (Profits Interest) |  |  |
| 129 W. 74th St. Apt. 5C |  |  |  |
| New York, NY 10023 |  |  |  |

---

## Exhibit 10.6

**Exhibit 10.6**

SUBSCRIPTION AGREEMENT

The undersigned (the "Subscriber"), desires to become a holder of common shares (the "Shares") of <u>SUN</u>, a corporation organized under the laws of the state of Wyoming (the "Company"); one share of Common Stock has a par value $0.001 per share. Accordingly, the Subscriber hereby agrees as follows:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.<u>Subscription</u>.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.1 The Subscriber hereby subscribes for and agrees to accept from the Company that number of Shares set forth on the Signature Page attached to this Subscription Agreement (the "Agreement"), in consideration of $0.01 per share. This offer to purchase is submitted in accordance with and subject to the terms and conditions described in this Subscription Agreement (the "Agreement"). The Subscriber acknowledges that the Company reserves the right, in its sole and absolute discretion, to accept or reject this subscription and the subscription will not be binding until accepted by the Company in writing

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.2 The closing of the Subscription of Shares hereunder (the "Closing") shall occur immediately upon: (i) receipt and acceptance by the Company of a properly executed Signature Page to this Agreement; and (ii) receipt of all funds for the subscription of shares hereunder.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.<u>Purchase Procedure</u>. The Subscriber acknowledges that, in order to subscribe for Shares, they must, and they do hereby, deliver to the Company:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.1 One (1) executed counterpart of the Signature Page attached to this Agreement; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.2 A payment in the amount set forth on the Signature Page attached to this Agreement, representing monitory amount in full for the Shares desired to be purchased hereunder, made payable to the order of **SUN.** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.<u>Representations of Subscriber</u>. By executing this Agreement, the Subscriber makes the following representations, declarations and warranties to the Company, with the intent and understanding that the Company will rely thereon:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.1 Such Subscriber acknowledges the public availability of the Company's current offering circular which can be viewed on the SEC Edgar Database. This offering circular is made available in the Company's most recent S-1/A Registration Statement. In this offering circular it makes clear the terms and conditions of the offering of Common Stock and the risks associated therewith are described.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.2 All information herein concerning the Subscriber is correct and complete as of the date hereof and as of the date of Closing.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.3 If the Subscriber is purchasing the Shares in a fiduciary capacity for another person or entity, including without limitation a corporation, partnership, trust or any other entity, the Subscriber has been duly authorized and empowered to execute this Subscription Agreement and all other subscription documents. Upon request of the Company, the Subscriber will provide true, complete and current copies of all relevant documents creating the Subscriber, authorizing its investment in the Company and/or evidencing the satisfaction of the foregoing.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.<u>Applicable Law</u>. This Agreement shall be construed in accordance with and governed by the laws applicable to contracts made and wholly performed in the State of Wyoming.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.<u>Execution in Counterparts</u>. This Subscription Agreement may be executed in one or more counterparts.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6.<u>Persons Bound</u>. This Subscription Agreement shall, except as otherwise provided herein, inure to the benefit of and be binding on the Company and its successors and assigns and on each Subscriber and his respective heirs, executors, administrators, successors and assigns.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7.<u>Notices</u>. Any notice or other communication required or permitted hereunder shall be in writing and shall be delivered personally, telegraphed, telexed, sent by facsimile transmission or sent by certified, registered or express mail, postage prepaid, to the address of each party set forth herein. Any such notice shall be deemed given when delivered personally, telegraphed, telexed or sent by facsimile transmission or, if mailed, three days after the date of deposit in the United States mails.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8.<u>CERTIFICATION</u>. **THE SUBSCRIBER CERTIFIES THAT HE HAS READ AND UNDERSTOOD THIS SUBSCRIPTION AGREEMENT.**

***[SIGNATURE PAGE FOLLOWS]***

**<u>SUBSCRIBER SIGNATURE</u>**

The undersigned, desiring to subscribe for the number of Shares of SUN (the "Company") as is set forth below, acknowledges that he/she has received and understands the terms and conditions of the Subscription Agreement attached hereto and that he/she does hereby agree to all the terms and conditions contained therein.

**IN WITNESS WHEREOF**, the undersigned has hereby executed this Subscription Agreement as of the date set forth below.

**(PLEASE PRINT OR TYPE)**

---

| |
|:---|
| Number of Shares |
| x $0.01 Per Share |
| Total Amount of Subscription: |
| Exact name(s) of Subscriber(s): |
| Signature of Subscriber(s): |
| (Signature) |
| Date: |

---

Residence or Physical Mailing Address (cannot be a P.O. Box):

__________________________________

## Exhibit 23.1

**Exhibit 23.1**

**CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

To The Shareholders and Board of Directors of SUN

We consent to the inclusion in the Form S-1 Registration Statements under the Securities Act of 1933 of our report dated June 4th, 2025, of the balance sheet and the related statements of operations, stockholders' equity, and cashflows for the period September 5, 2024, to October 31, 2024.

*/S/ Boladale Lawal* 

**BOLADALE LAWAL & CO**

Chartered Accountant

PCAOB No:6993

**Lagos, Nigeria**

June 9, 2025

## Ex-Filing

**Exhibit 107**

**Calculation of Filing Fee Tables**

**<u>S-1</u>**

(Form Type)

**SUN**

**_____________________________________**

(Exact Name of Registrant as Specified in its Charter)

<u>Table 1: Newly Registered and Carry Forward Securities</u>

---

| | | | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | **Security<br> Type** | **Security <br> Class <br> Title** | **Fee <br> Calculation <br> or Carry <br> Forward <br> Rule** | **Amount<br> Registered** | **Proposed<br> Maximum<br> Offering<br> Price Per**<br> **Unit** | **Maximum <br> Aggregate <br> Offering <br> Price** | **Fee<br> Rate** | **Amount of <br> Registration <br> Fee** | **Carry <br> Forward <br> Form <br> Type** | **Carry<br> Forward<br> File<br> Number** | **Carry<br> Forward<br> Initial<br> effective**<br> **date** | **Filing Fee<br> Previously<br> Paid In<br> Connection<br> with<br> Unsold<br> Securities<br> to be<br> Carried<br> Forward** |
| **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** |
| Fees to Be <br> Paid | Common | Class A |  | 12000000 | $0.01 | $120000 | $0.000153100 | $18.37 |  |  |  |  |
| Fees <br> Previously <br> Paid |  |  |  |  |  |  |  |  |  |  |  |  |
| **Carry Forward Securities** | **Carry Forward Securities** | **Carry Forward Securities** | **Carry Forward Securities** | **Carry Forward Securities** | **Carry Forward Securities** | **Carry Forward Securities** | **Carry Forward Securities** | **Carry Forward Securities** | **Carry Forward Securities** | **Carry Forward Securities** | **Carry Forward Securities** | **Carry Forward Securities** |
| Carry <br> Forward <br> Securities |  |  |  |  |  |  |  |  |  |  |  |  |
|  | **Total Offering Amounts** | **Total Offering Amounts** | **Total Offering Amounts** | **Total Offering Amounts** |  | $120000 |  | $18.37 |  |  |  |  |
|  | **Total Fees Previously Paid** | **Total Fees Previously Paid** | **Total Fees Previously Paid** | **Total Fees Previously Paid** |  |  |  | $0.00 |  |  |  |  |
|  | **Total Fee Offsets** | **Total Fee Offsets** | **Total Fee Offsets** | **Total Fee Offsets** |  |  |  | $0.00 |  |  |  |  |
|  | **Net Fee Due** | **Net Fee Due** | **Net Fee Due** | **Net Fee Due** |  |  |  | $18.37 |  |  |  |  |

---