# EDGAR Filing Document

**Accession Number:** 0002010982
**File Stem:** 0001683168-26-001953
**Filing Date:** 2026-3
**Character Count:** 91444
**Document Hash:** b4117ef0c63c91774258aa708d66aa52
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001683168-26-001953.hdr.sgml**: 20260318

**ACCESSION NUMBER**: 0001683168-26-001953

**CONFORMED SUBMISSION TYPE**: 10-K

**PUBLIC DOCUMENT COUNT**: 55

**CONFORMED PERIOD OF REPORT**: 20251231

**FILED AS OF DATE**: 20260318

**DATE AS OF CHANGE**: 20260318

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Palisades Venture Inc.
- **CENTRAL INDEX KEY:** 0002010982
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 990991248
- **STATE OF INCORPORATION:** WY
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 10-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 000-56786
- **FILM NUMBER:** 26766030

**BUSINESS ADDRESS:**
- **STREET 1:** 21200 OXNARD ST. #6630
- **CITY:** WOODLAND HILLS
- **STATE:** CA
- **ZIP:** 91367
- **BUSINESS PHONE:** 818-465-1295

**MAIL ADDRESS:**
- **STREET 1:** 21200 OXNARD ST. #6630
- **CITY:** WOODLAND HILLS
- **STATE:** CA
- **ZIP:** 91367

?xml version='1.0' encoding='ASCII'? PALISADES VENTURE, INC. 10-K

[**Table of Contents**](#k_001)

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM 10-K**

&nbsp;&nbsp;&nbsp;&nbsp;**☒** **ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934** 

For the year ended: **<u>December 31, 2025</u>**

**☐** **TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**

For the transition period from __________ to __________

Commission File Number: **333-276934**

**PALISADES VENTURE, INC.**

(Exact name of registrant as specified in its charter)

---

| | |
|:---|:---|
| **Wyoming** | **99-0991248** |
| (State or other jurisdiction of incorporation or organization) | (I.R.S. Employer Identification No.) |
| **21200 Oxnard Street, #6630, Woodland Hills, CA** | **91362** |
| (Address of principal executive offices) | (Zip Code) |

---

**(818) 465-1300**

(Registrant's telephone number, including area code)

(Former name, former address and former fiscal year, if changed since last report)

Securities to be Registered Under Section 12(b) of the Act:

---

| | | |
|:---|:---|:---|
| Title of each class | Trading Symbol (s) | Name of each exchange on which registered |
| **Common** | **N/A** | **N/A** |

---

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. ☐ Yes ☒ No

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. ☐ Yes ☒ No

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. ☒ Yes ☐ No

Indicate by check mark whether the registrant has submitted electronically and every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). ☒ Yes ☐ No

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of "large accelerated filer," "accelerated filer" and "smaller reporting company" in Rule 12b-2 of the Exchange Act.

Large accelerated filer ☐ Accelerated filer ☐ <br> Non-accelerated filer ☒ Smaller reporting company ☒ <br> 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. ☐

Indicate by check mark whether the registrant has filed a report on and attestation to its management's assessment of the effectiveness of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report. ☐

If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction of an error to previously issued financial statements. ☐

Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant's executive officers during the relevant recovery period pursuant to §240.10D-1(b). ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act). ☐ Yes ☒ No

The aggregate market value of the voting and non-voting common equity held by non-affiliates of the registrant as of the last business day of its most recently completed second fiscal quarter (June 30, 2024) based upon the price at which the common equity was last sold was $0.

As of March 18, 2026 there were 109,500,000 issued and outstanding.

**PALISADES VENTURE, INC.**

**Financial Statements** 

**For the Fiscal Year Ended December 31, 2025 and 31 December, 2024**

**TABLE OF CONTENTS**

---

| | | |
|:---|:---|:---|
|  |  | **Page** |
| [**PART I**](#k_002) | [**PART I**](#k_002) | [**PART I**](#k_002) |
| Item 1. | [Business](#k_003) | 1 |
| Item 1A. | [Risk Factors](#k_004) | 2 |
| Item 1B. | [Unresolved Staff Comments](#k_005) | 2 |
| Item 1C. | [Cybersecurity](#k_006) | 2 |
| Item 2. | [Properties](#k_007) | 2 |
| Item 3. | [Legal Proceedings](#k_008) | 2 |
| [**PART II**](#k_009) | [**PART II**](#k_009) | [**PART II**](#k_009) |
| Item 5. | [Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities](#k_010) | 3 |
| Item 6. | [Selected Financial Data](#k_011) | 3 |
| Item 7. | [Management's Discussion and Analysis of Financial Condition and Results of Operations](#k_012) | 4 |
| Item 7A. | [Quantitative and Qualitative Disclosures about Market Risk](#k_013) | 6 |
| Item 8. | [Financial Statements and Supplementary Data](#k_014) | 6 |
| Item 9. | [Changes in and Disagreements with Accountants on Accounting and Financial Disclosure](#k_021) | 7 |
| Item 9A. | [Controls and Procedures](#k_022) | 7 |
| Item 9B. | [Other Information](#k_023) | 8 |
| [**PART III**](#k_024) | [**PART III**](#k_024) | [**PART III**](#k_024) |
| Item 10. | [Directors, Executive Officers and Corporate Governance](#k_025) | 9 |
| Item 11. | [Executive Compensation](#k_026) | 11 |
| Item 12. | [Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters](#k_027) | 11 |
| Item 13. | [Certain Relationships and Related Transactions, and Director Independence](#k_028) | 12 |
| Item 14. | [Principal Accounting Fees and Services](#k_029) | 12 |
|  | [**PART IV**](#k_030) |  |
| Item 15. | [Exhibits, Financial Statement Schedules](#k_031) | 13 |
| Item 16. | [Form 10-K Summary](#k_032) | 13 |
|  | [Signatures](#k_033) | 14 |

---

i

**PART I**

**Item 1. Business**

Palisades Venture, Inc., is a datacenter and computer storage company based in the US. The Company was formed in 2021 primarily to absorb the assets of Landmark PMG LLC (d/b/a 4Service Cloud Tech) – one of the subsidiaries of CorpTech Holding Inc., for 25,000,000 shares of our restricted common stock and $300,000, through an Asset Purchase Agreement, dated July 27, 2021.

The Company is engaged in the cloud computing segment of the technology sector as well as IT business continuity, disaster recovery and Cyber Security.

In the past 10 years, 4Service Cloud Tech and Riteman have provided corporate clients with an array of managed technology services in data protection, cyber security and business continuation with real time disaster recovery solutions.

Since 2011, the company implemented secured cloud computing solutions and today 4Service is considered to have a implemented based on existing top manufacturers and providers of hardware and software solutions, such as Cisco, Checkpoint, Dell, HP, EMC2, VMWare and Microsoft.

4Service is a business continuity solutions provider that specializes in cloud computing and disaster recovery services. 4Service offer a 3-Tier approach to our disaster recovery strategy and our private managed cloud computing offering is comprised of the best-in-class of industry leading equipment and software solutions. Utilizing the newest desktop and server virtualization technologies, our cloud computing solution allows any organization, regardless of size, to gain a world-class infrastructure and dramatically cut its IT costs across the board.

Riteman is a managed services provider specializing in high-end technical and professional services with a focus on infrastructure virtualization. IT@Once offers a full array of IT solutions and has a proven track record in deploying, implementing, and managing on-premise and cloud virtualized environments.

**Employees** 

Management of the Company expect to use consultants, attorneys and accountants as necessary, and does not anticipate a need to engage any full-time employees. The need for employees and their availability will be addressed in connection with the decision whether or not to acquire or participate in specific business opportunities.

**Emerging Growth Company**

We qualify as an emerging growth company as that term is used in the Jumpstart Our Business Startups Act of 2012, or "JOBS Act." An Emerging Growth Company may take advantage of specified reduced reporting and other burdens that are otherwise applicable generally to public companies. These provisions include:

· a requirement for quarterly and annual reports filed with the U.S. Securities and Exchange Commission ("SEC") to have only two years of audited financial statements and only two years of related management's discussion and analysis;

· reduced disclosure concerning executive compensation arrangements;

· exemption from the auditor attestation requirement in the assessment of the emerging growth company's internal control over financial reporting under Section 404 of the Sarbanes-Oxley Act of 2002; and

· No non-binding advisory votes on executive compensation or golden parachute arrangements.

We have utilized some of these exemptions in this prospectus, which are also available to us as a smaller reporting company as defined under Rule 12b-2 of the Securities Exchange Act of 1934, as amended (the "Exchange Act").

In addition, Section 107 of the JOBS Act provides that an emerging growth company utilize the extended transition period provided in Section 7(a)(2)(b) of the Securities Act of 1933, as amended (the "Securities Act") for complying with new or revised accounting standards. We are choosing to "opt out" of such extended transition period, and as a result, we will comply with new or revised accounting standards on the relevant dates on which adoption of such standards is required for non-emerging growth companies. Section 107 of the JOBS Act provides that our decision to opt out of the extended transition period for complying with new or revised accounting standards is irrevocable.

We could 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 annual gross revenue equals or exceeds $1.07 billion, (ii) the date that we become a "large accelerated filer" as defined in Rule 12b-2 under the Exchange Act, which would occur if the market value of our common stock 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.

**Item 1A. Risk Factors**

We are a smaller reporting company as defined by Rule 12b-2 of the Exchange Act and are not required to provide the information required under this item.

**Item 1B. Unresolved Staff Comments**

Not applicable.

**Item 1C. Cybersecurity**

**Cybersecurity Risk Management, Strategy, and Governance**

The identification, detection, prevention and remediation of known or potential IT security vulnerabilities, including those arising from third-party hackers, hardware or software, is extremely costly and time consuming. The Company does not have the manpower, expertise or financial resources to effectively identify, detect, prevent or remediate cybersecurity risks. No assurance or guarantee whatsoever can be given that the Company will not be damaged by the exploitation of its cybersecurity vulnerabilities.

During the year ended December 31, 2025, we did not identify any cybersecurity threats that have materially affected or are reasonably likely to materially affect our business strategy, results of operations, or financial condition. However, we may not be aware of all vulnerabilities or might not accurately assess the risks of incidents, and such preventative measures cannot provide absolute security and may not be sufficient in all circumstances or mitigate all potential risks.

**Item 2. Properties**

We currently do not own or rent any property.

**Item 3. Legal Proceedings**

Management is not aware of any legal proceedings contemplated by any governmental authority or any other party involving us or our properties. As of the date of this year-end report, no director, officer or affiliate is (i) a party adverse to us in any legal proceeding, or (ii) has an adverse interest to us in any legal proceedings. Management is not aware of any other legal proceedings pending or that have been threatened against us or our properties.

**PART II**

**Item 5. Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities**

***Market Information***

Our common shares are currently not quoted on any exchange.

As of December 31, 2025, no shares of our common stock have been traded.

**Number of Holders** 

As of December 31, 2025, 109,500,000 shares of common stock were issued and outstanding. There were 141 shareholders of record as of December 31, 2025.

***Dividends***

No cash dividends have been paid on our shares of common stock to date.

***Purchase of our Equity Securities by Officers and Directors***

None.

***Other Stockholder Matters***

***Granting of Certain Equity Awards Close in Time to the Release of Material Nonpublic Information***

We do not grant equity awards in anticipation of the release of material nonpublic information that is likely to result in changes to the price of our common stock, and do not time the public release of such information based on award grant dates. During the last completed fiscal year, we have not made awards to any named executive officer or director during the period beginning four business days before and ending one business day after the filing of a period report on Form 10-Q or Form 10-K or the filing or furnishing of a current report on Form 8-K, and we have not timed the disclosure of material nonpublic information for the purpose of affecting the value of executive compensation.

**Item 6. Selected Financial Data**

Not applicable.

**Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations**

You should read the following discussion and analysis of our financial condition and results of operations together with our financial statements and the related notes and other financial information included elsewhere in this Financial Statement. Some of the information contained in this discussion and analysis or set forth elsewhere in this Statement, including information with respect to our plans and strategy for our business and related financing, includes forward-looking statements that involve risks and uncertainties.

Our cash balance was $906 as of December 31, 2025. We believe our cash balance is not sufficient to fund our limited levels of operations for any period of time. We have where necessary been utilizing funds borrowed from our Chairman. The Chairman has no commitment, arrangement or legal obligation to advance or loan funds to the company. The borrowing is non-interest-bearing, unsecured, and due on demand.

Our independent registered public accountants have issued a going concern opinion. This means that there is substantial doubt that we can continue as an on-going business for the next twelve months unless we obtain additional capital to pay our bills. The accompanying financial statements have been prepared assuming that the Company continues as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business. As shown in the accompanying financial statements, the Company has accumulated losses of $(522,095), and negative working capital of $(49,553) as of December 31, 2025, and cash flows from operating activities of $(40,415) for the year ended December 31, 2025. Due to these conditions, it raises substantial doubt about its ability to continue as a going concern.

Management views and manages the Company's operations as one integrated business, and accordingly the Company has one reportable segment.

We are an "emerging growth company" as defined in the JOBS Act, and we may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not "emerging growth companies" including, but not limited to: not required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act; reduced disclosure obligations regarding executive compensation in our periodic reports and proxy statements; exemptions from the requirements of holding an annual non-binding advisory vote on executive compensation and nonbinding stockholder approval of any golden parachute payments not previously approved. 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 are choosing to "opt out" of such extended transition period, and as a result, we will comply with new or revised accounting standards on the relevant dates on which adoption of such standards is required for non-emerging growth companies. Section 107 of the JOBS Act provides that our decision to opt out of the extended transition period for complying with new or revised accounting standards is irrevocable.

***Revenues and Cost of goods Sold for the years ended December 31, 2025 and 2024***

 ****

*<u>Revenues</u>*

Revenue for the year ended December 31, 2025, was $198,141 compared to $178,962 for the year ended December 31, 2024. The increase in revenue was mainly due to an increase in IT consulting work.

*<u>Cost of goods</u>*

The cost of goods for the year ended December 31, 2025, was $36,485 compared to $41,000 for the year ended December 31, 2024. The decrease was due to reduced costs of repairing the server systems for the cloud computing business.

 

*<u>Operating expenses</u>*

General and administrative expenses were $211,786 for the year ended December 31, 2025, compared to $115,755 for the year ended December 31, 2024, an increase of $96,031 mainly due to the charge for remuneration to Mr. Orie Rechtman, the Chairman and CEO.

*<u>Net Profit</u>*

Net profit/(loss) for the year ended December 31, 2025, was $(83,241) compared to $(9,910) for the year ended December 31, 2024.

***Plan of Operations***

We expect that working capital requirements will continue to be funded through borrowing from related parties.

***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.

***Material Commitments***

As of the date of this Annual Report, we do not have any material commitments.

***Purchase of Significant Equipment***

We do not intend to purchase any significant equipment during the next twelve months.

***Liquidity and Capital Resources***

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business. As shown in the accompanying financial statements the Company has a retained deficit of ($522,095) and negative working capital of $(49,553) as of December 31, 2025. For the year ended December 31, 2025, the Company had a net loss of $83,241. Due to these conditions, it raises substantial doubt about the Company's ability to continue as a going concern.

The Company is attempting to expand operations and generate additional revenue; however, the Company's cash position may not be sufficient to support its daily operations. While the Company believes in the viability of its strategy to generate sufficient revenue and in its ability to raise additional funds, there can be no assurances to that effect. The ability of the Company to continue as a going concern is dependent upon its ability to further implement its business plan and generate sufficient revenue and its ability to raise additional funds. The financial statements do not include any adjustments relating to the recoverability and classification of asset carrying amounts or the amount and classification of liabilities that may result should the Company be unable to continue as a going concern.

Net cash used in operating activities was $(40,415) and $12,326 for the years ended December 31, 2025, and 2024, respectively.

Net cash used in financing activities was $40,218 and $(15,430) for the years ended December 31, 2025, and 2024, respectively.

Over the next twelve months, we expect our principal source of liquidity will be dependent on borrowings from related parties.

***Going Concern Consideration***

Our auditors have issued a "going concern" opinion, meaning that there is substantial doubt if we can continue as an on-going business for the next twelve months unless we obtain additional capital. The Company's cash position may not be sufficient to support its daily operations.

Our CEO, Mr. Orie Rechtman confirms that he will continue to support the company's day to day operational financial cash needs, in the normal course of business, where necessary. This continues the day to day support from Mr. Rechtman that has been available for the Company since its exception.

***Limited operating history and need for additional capital***

There is no historical financial information about us upon which to base an evaluation of our performance. We are in a growth mode and have not generated sufficient revenues. We cannot guarantee we will be successful in our business operations. Our business is subject to risks inherent in the growth of a business enterprise, including limited capital resources and possible cost overruns due to price and cost increases in services and products.

**Item 7A. Quantitative and Qualitative Disclosures about Market Risk**

Not applicable to smaller reporting companies.

**Item 8. Financial Statements and Supplementary Data**

---

| | |
|:---|:---|
| [Reports of Independent Registered Public Accounting Firm](#k_015) (PCAOB Auditor ID: 7002) | F-1 |
| [Balance Sheets as of December 31, 2025 and 2024](#k_016) | F-5 |
| [Statements of Operations for the Years Ended December 31, 2025 and 2024](#k_017) | F-6 |
| [Statements of Changes in Stockholders' Deficit for the Years Ended December 31, 2025 and 2024](#k_018) | F-7 |
| [Statements of Cash Flows for the Years Ended December 31, 2025 and 2024](#k_019) | F-8 |
| [Notes to the Financial Statements](#k_020) | F-9 |

---

**REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

To the Shareholders and the Board of Directors of

**Palisades Venture, Inc.**

**<u>Opinion on the Financial Statements</u>**

We have audited the accompanying balance sheet of Palisades Venture, Inc. (the "Company") as of December 31, 2025, the related statements of operations, stockholders' equity (deficit), and cash flows for the year then ended, and the related notes to the financial statements (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 December 31, 2025, and the results of its operations and its cash flows for the year then ended, in conformity with accounting principles generally accepted in the United States of America.

The Company's 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 audit.

**<u>Substantial Doubt About the Company's Ability to Continue as a Going Concern</u>**

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 3 to the financial statements, the Company has not generated sufficient revenues to fund its operations, has incurred recurring net losses and negative cash flows from operations since inception, and has an accumulated deficit as of December 31, 2025. These conditions raise substantial doubt about the Company's ability to continue as a going concern. Management's plans in regard to these matters are also described in Note 3. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

**<u>Basis for Opinion</u>**

We conducted our audit in accordance with the standards of the Public Company Accounting Oversight Board (United States) (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. 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 audit, we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control over financial reporting. Accordingly, we express no such opinion.

Our audit 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 audit 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 audit provides a reasonable basis for our opinion.

**<u>Critical Audit Matters</u>**

The critical audit matters communicated below 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. The 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 below, providing separate opinions on the critical audit matters or on the accounts or disclosures to which they relate.

***Critical Audit Matter 1: Going Concern Assessment***

**Description of the Matter**

As described in Note 3 to the financial statements, the Company has not generated sufficient revenues to fund its operations since inception, has incurred recurring net losses, and has an accumulated deficit as of December 31, 2025. These conditions raise substantial doubt about the Company's ability to continue as a going concern for a period of twelve months from the date the financial statements are issued.

Auditing management's going concern assessment was a critical audit matter because of the significant judgment required by management in determining whether the Company will be able to continue as a going concern. Specifically, the assessment required management to make significant estimates and assumptions about its ability to: (i) generate future revenues from its managed data centre, cloud computing, and cybersecurity services; (ii) secure additional financing through equity or debt issuances or borrowings from related parties; and (iii) control and reduce operating expenditures. These estimates and assumptions are inherently uncertain and could be subject to significant change, requiring a high degree of auditor judgment in evaluating the reasonableness of management's plans and projections.

**How We Addressed the Matter in Our Audit**

Our audit procedures related to the going concern assessment included the following, among others:

· We evaluated management's plans to mitigate the going concern conditions, including its plans to
raise additional capital, obtain borrowings from related parties, and generate new service contracts, by assessing whether such plans
are feasible, within the Company's control, and likely to be effectively implemented within the projected timeframe.

· We evaluated the adequacy and completeness of the Company's disclosures in Note 3 regarding the
going concern conditions and management's plans, as required by Accounting Standards Codification (ASC) 205-40, *Presentation of Financial Statements — Going Concern*.

· We considered events subsequent to December 31, 2025 through the date of this report that may affect the
Company's ability to continue as a going concern.

***Critical Audit Matter 2: Revenue Recognition***

**Description of the Matter**

As described in the Company's significant accounting policies in Note 2 to the financial statements, the Company recognizes revenue in accordance with Accounting Standards Codification (ASC) 606, *Revenue from Contracts with Customers*. The Company earns revenues primarily from managed datacenter services, cloud computing solutions, IT business continuity, disaster recovery, and cybersecurity services. Many of the Company's customer arrangements include multiple performance obligations, including combinations of software access, managed services, implementation, and ongoing technical support.

Auditing revenue recognition was a critical audit matter because of the significant judgment required in: (i) identifying the distinct performance obligations within bundled service arrangements; (ii) determining the transaction price and allocating it among identified performance obligations using estimated standalone selling prices; (iii) assessing whether performance obligations are satisfied over time or at a point in time; and (iv) evaluating the appropriateness of the timing and amount of revenue recognized, particularly for multi-year managed service contracts. The risk of improper revenue recognition, including premature recognition or manipulation of timing, was identified as a significant fraud risk in accordance with PCAOB AS 2401.

**How We Addressed the Matter in Our Audit**

Our audit procedures related to revenue recognition included the following, among others:

· We obtained and read a sample of executed customer contracts and evaluated whether the Company's
identification of performance obligations was consistent with the terms of those contracts and the requirements of ASC 606.

· We assessed the reasonableness of the Company's standalone selling price estimates used to allocate
transaction prices among performance obligations, including comparing such estimates to observable prices where available.

· We tested a sample of revenue transactions by agreeing amounts recognized to executed contracts, invoices,
and evidence of service delivery or customer acceptance, and evaluated whether revenue was recognized in the appropriate period.

· We performed analytical procedures on revenue disaggregated by service type to identify and investigate
unusual patterns or fluctuations that could indicate improper recognition.

· We evaluated the completeness and accuracy of the Company's disclosures related to its revenue recognition
policies, disaggregation of revenue, and remaining performance obligations as required by ASC 606.

***Critical Audit Matter 3: Related Party Transactions and Disclosures***

**Description of the Matter**

As described in Note 4 to the financial statements, the Company has engaged in various transactions with related parties, including borrowings from related parties to fund working capital requirements during periods of insufficient cash, transactions arising from the Company's formation history and its relationship with CorpTech Holding Inc. and its affiliates, and arrangements with officers, directors, and significant shareholders. Identifying and evaluating these transactions requires significant auditor judgment, particularly given the Company's early-stage nature, its funding reliance on related parties, and the inherent risk that related party transactions may not be conducted on terms equivalent to arm's-length transactions.

Auditing related party transactions was a critical audit matter because: (i) identifying all related parties and related party transactions requires significant effort and judgment; (ii) related party transactions may lack the scrutiny of independent negotiation and could be structured to achieve an accounting result inconsistent with their economic substance; and (iii) the Company's disclosure obligations under ASC 850, *Related Party Disclosures*, require complete and transparent reporting of such arrangements. The risk that related party transactions could be used to misstate revenue, conceal liabilities, or obscure the Company's true financial condition was a significant audit risk.

**How We Addressed the Matter in Our Audit**

Our audit procedures related to related party transactions included the following, among others:

· We made inquiries of management to obtain an understanding of the Company's related party relationships;
the nature and purpose of transactions entered into with related parties.

· We reviewed the Company's organizational documents, board of directors' minutes, and shareholder
agreements to identify related party relationships and transactions not otherwise disclosed to us.

· We evaluated whether identified related party transactions were authorized and approved in accordance
with applicable policies, and assessed whether such transactions appeared to have a legitimate business purpose.

· For significant related party transactions, including borrowings and amounts payable to related parties,
we obtained and reviewed supporting documentation, agreed amounts to underlying agreements, and assessed whether the terms appeared reasonable
and consistent with market conditions.

· We assessed whether the Company's financial statements include the disclosures required by ASC 850
with respect to the nature, terms, and amounts of related party transactions, including any outstanding balances.

· We performed procedures to assess the risk of undisclosed related party relationships or transactions,
including reviewing public filings, correspondence with legal counsel, and performing confirmations where appropriate.

**<u>Auditor Tenure</u>**

We have served as the Company's auditor since 2025.

**/s/ Raj Gupta & Co.**

**RAJ GUPTA & CO.**

Chartered Accountants

PCAOB Registration No.: 7002

New Delhi, India

**March 18, 2026**

**PALISADES VENTURE, INC.**

**BALANCE SHEETS**

---

| | | |
|:---|:---|:---|
|  | December 31, 2025 | December 31, 2024 |
| Assets |  |  |
| Current Assets |  |  |
| &nbsp;&nbsp;&nbsp;Cash | $906 | $1103 |
| &nbsp;&nbsp;&nbsp;Receivables | 5854 | 10615 |
| Total Current Assets | 6760 | 11718 |
| Total Assets | $6760 | $11718 |
| Liabilities and Stockholders Equity |  |  |
| Current Liabilities |  |  |
| &nbsp;&nbsp;&nbsp;Accrued Interest | $16587 | $11867 |
| &nbsp;&nbsp;&nbsp;Accounts Payables | 4845 |  |
| &nbsp;&nbsp;&nbsp;Related Party Payables | 34881 | (337) |
| Total Current Liabilities | 56313 | 11530 |
| Long Term Note Payable-Related Party | 300000 | 300000 |
| Convertible Note payable | 44000 | 39000 |
| Total Liabilities | 400313 | 350530 |
| Stockholders' Equity |  |  |
| &nbsp;&nbsp;&nbsp;Common stock, $0.001 par value, 500,000,000 shares authorized, 109,500,000 and 100,000,000 shares issued and outstanding, respectively | 109500 | 100000 |
| &nbsp;&nbsp;&nbsp;Additional Paid in capital | 19042 | 42 |
| &nbsp;&nbsp;&nbsp;Accumulated Deficit | (522095) | (438854) |
| Total Stockholders' Deficit | (393553) | (338812) |
| Total Liabilities and Stockholders' Deficit | $6760 | $11718 |

---

 

 

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

**PALISADES VENTURE, INC.**

**STATEMENTS OF OPERATIONS**

**For The Years Ended**

---

| | | |
|:---|:---|:---|
|  | 31 December, 2025 | 31 December, 2024 |
| Revenue | $198141 | $178962 |
| Cost of Sales | 36485 | 41000 |
| Gross Profit | 161656 | 137962 |
| Operating Expenses | 67786 | 115755 |
| Directors Remuneration | 144000 | – |
| Total Expenses | 211786 | 115755 |
| Loss from Operations | (50130) | 22207 |
| Prior Year Adjustment | 109 |  |
| Interest Expense | (33220) | (32117) |
| Net Income (Loss) | $(83241) | $(9910) |
| Earnings per common share |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Basic | $0 | $0 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Diluted | $0 | $0 |
| Weighted Average common shares outstanding |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Basic | 109500000 | 100000000 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Diluted | 109500000 | 100000000 |

---

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

**PALISADES VENTURE, INC.**

**STATEMENTS OF CHANGES IN STOCKHOLDERS' DEFICIT**

**FOR THE YEARS ENDED DECEMBER 31, 2025 and 2024**

---

| | | |
|:---|:---|:---|
|  | Common<br>Shares<br>Outstanding |<br>Common<br>Stock |
|  | | $ |
| Balance at December 31, 2023 | 100000000 | 100000) |
| Imputed Interest |  |  |
| Net profit | – | – |
| Balance at December 31, 2024 | 100000000 | 100000) |
| Imputed Interest |  |  |
| Net profit |  | –) |
| Shares Issued | 9500000 | 9500 |
| Balance at December 31, 2025 | 109500000 | 109500 |

---

 

 

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

**PALISADES VENTURE, INC.**

**STATEMENTS OF CASH FLOWS**

---

| | | |
|:---|:---|:---|
|  | December 31, 2025 | December 31, 2024 |
| CASH FLOWS FROM OPERATING ACTIVITIES |  |  |
| Net profit/(Loss) | $(83241) | $(9910) |
| Adjustments to reconcile net income/loss to net cash used in operating activities |  |  |
| Imputed Interest | 28500 | 28500 |
| Changes in Assets and Liabilities |  |  |
| &nbsp;&nbsp;&nbsp;Accounts Receivable | 4761 | (5416) |
| &nbsp;&nbsp;&nbsp;Accounts Payable | 4845 | (4466) |
| &nbsp;&nbsp;&nbsp;Deferred Revenue |  |  |
| &nbsp;&nbsp;&nbsp;Accrued Expenses | 4720 | 3618 |
| Net cash used in Operating Activities | (40415) | 12326 |
| CASH FLOWS FROM FINANCING ACTIVITIES |  |  |
| &nbsp;&nbsp;&nbsp;Related Party Advances | 35218 | (37930) |
| &nbsp;&nbsp;&nbsp;Borrowings on debt | 5000 | 22500 |
| Net cash used in Financing Activities | 40218 | (15430) |
| Net Change in Cash | (197) | (3104) |
| Cash at beginning of the Year | 1103 | 4207 |
| Cash at end of the Year | $906 | $1103 |
| SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION |  |  |
| Interest Paid | $– | $– |
| Income Taxes Paid | $– | $– |

---

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

 

 

 

 

**PALISADES VENTURE, INC.**

**Notes to Financial Statements**

**December 31, 2025**

**NOTE 1 – NATURE OF BUSINESS** 

Palisades Venture, Inc., is a datacenter and computer storage company based in the US. The Company was formed in 2021 primarily to absorb the assets of Landmark PMG LLC (d/b/a 4Service Cloud Tech) – one of the subsidiaries of CorpTech Holding Inc., for 25,000,000 shares of our restricted common stock and $300,000, through an Asset Purchase Agreement, dated July 27, 2021.

The Company is engaged in the cloud computing segment of the technology sector as well as IT business continuity, disaster recovery and Cyber Security.

Effective as of July 27, 2021, CorpTech Holding, Inc., (d/b/a Landmark Properties Management Group, LLC, d/b/a 4Service Cloud Tech) sold all of its rights and assets, through an Asset Purchase Agreement of its Landmark PMG LLC, D/B/A 4 Service Cloud Tech business to Palisades Venture, Inc. in exchange for 25,000,000 shares of the common stock of Palisades and a $300,000 promissory note. As part of that certain Asset Purchase Agreement by and between the Company and CorpTech Holding, Inc.; wherein, the Company acquired all the assets and rights to the Landmark PMG LLC, (d/b/a 4Service Cloud Tech) business for 25,000,000 (23,822,852 actual shares issued to shareholders of Corptech as a dividend) shares of common stock and a $300,000 promissory note.

Approximately 68.49% of the common stock is owned by our CEO Orie Rechtman.

**NOTE 2 – SIGNIFICANT AND CRITICAL ACCOUNTING POLICIES AND PRACTICES**

*<u>Revenue Recognition</u>*

Under Topic 606, revenue is recognized when control of the promised goods or services is transferred to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those goods or services.

We determine revenue recognition through the following steps:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· identification of the contract, or contracts, with a 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 a performance obligation.

Company recognizes revenues based on monthly fees for services provided to customers as well as additional hourly work performed per customer's request in addition to the Monthly Recurring Charges. Customers typically pay on Net 30 Days terms. All customers pay Monthly Recurring charges based on the resources utilized such as the number of Licenses for Microsoft Windows users, and server utilization.

In addition, if a customer requests additional services such as adding/deleting users, updating their personal computers, synchronizing data between their cell phone and servers, issues solving issues with other applications they use internally or additional such services, the Company will provide these services at a rate of $145 per hour.

The total revenue is net of loyalty discounts given to three customers totaling $50,900.52.

*<u>Accounts Receivable</u>*

Accounts receivable consist primarily of trade receivables. The Company provides an allowance for doubtful trade receivables equal to the estimated uncollectible amounts. That estimate is based on historical collection experience, current economic and market conditions and a review of the current status of each customer's trade accounts receivable. The Company does not perform a credit check on new customers but typically will start a new client with an upfront payment for the initial on-boarding and first month and gradually move them to Net 15 days after 3 -6 months and then Net 30 days. The allowance for doubtful trade receivables was $0 as of December 31, 2025, and 2024 as we believe all our receivables are fully collectable.

*<u>Basis of Presentation</u>*

The accompanying financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP") and the rules of the Securities and Exchange Commission ("SEC").

*<u>Use of Estimates</u>*

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 reporting period. Actual results could differ from those estimates.

*<u>Cash equivalents</u>*

The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. There were no cash equivalents for the years ended December 31, 2025, and 2024.

*<u>Fair value of financial instruments</u>*

The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification ("Paragraph 820-10-35-37") to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP) and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below:

Level 1 - Quoted market prices available in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date.

Level 2 - Inputs include quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates, yield curves, etc.), and inputs that are derived principally from or corroborated by observable market data by correlation or other means (market corroborated inputs).

Level 3 - Unobservable inputs that reflect our assumptions about the assumptions that market participants would use in pricing the asset or liability.

The Company's financial instruments are consisted principally of accrued expenses, short term debt and long term debt. The carrying amounts of such financial instruments in the accompanying balance sheets approximate their fair values due to their relatively short-term nature.

*<u>Income Tax Provision</u>*

The Company follows ASC 740-10-30, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the fiscal year in which the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the fiscal years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the Statements of Income in the period that includes the enactment date.

Prior to July 27, 2021, Landmark was a LLC and taxed as a pass through entity. Palisades is a C corp and taxed as such and that from inception forward for Palisades and from acquisition of Landmark forward all amounts are taxed as a C corp.

---

| | | |
|:---|:---|:---|
|  | December 31 | December 31 |
|  | 2025 | 2024 |
| Tax expense/(benefit) computed at statutory rate for continuing operations | $(94955) | $(69983) |
| Valuation allowance | 94955 | 69983 |
| Tax expense/(benefit) for continuing operations | $– | $– |

---

The Company has current net operating loss carryforwards more than $416,798 as of December 31, 2025, to offset future taxable income, which expire beginning 2029.

Deferred taxes are determined based on the temporary differences between the financial statement and income tax bases of assets and liabilities as measured by the enacted tax rates, which will be in effect when these differences reverse. The components of deferred income tax assets are as follows:

---

| | | |
|:---|:---|:---|
|  | December 31 | December 31 |
|  | 2025 | 2024 |
| Net operating loss | $(416798) | $(333253) |
| Valuation allowance | 416798 | 333253 |
| Net deferred asset | $– | $– |

---

At December 31, 2025, the Company provided a 100% valuation allowance for the deferred tax asset because it could not be determined whether it was more likely than not that the deferred tax asset/(liability) would be realized.

On December 22, 2017, the Tax Cuts and Jobs Act (TCJA) was signed into law by the President of the United States. TCJA is a tax reform act that among other things, reduced corporate tax rates to 21 percent effective January 1, 2018. FASB ASC 740, Income Taxes, requires deferred tax assets and liabilities to be adjusted for the effect of a change in tax laws or rates in the year of enactment, which is the year in which the change was signed into law.

The Company adopted ASC 740-10-25 ("ASC 740-10-25") with regard to uncertainty income taxes. ASC 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under ASC 740-10-25, we may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. ASC 740-10-25 also provides guidance on derecognition, classification, interest and penalties on income taxes, and accounting in interim periods and requires increased disclosures. We had no material adjustments to our liabilities for unrecognized income tax benefits according to the provisions of ASC 740-10-25.

*<u>Net income (loss) per common share</u>*

Net loss per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net loss per common share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted net loss per common share is computed by dividing net loss by the weighted average number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants. There were no potentially dilutive common shares outstanding for the years ended December 31, 2025, and December 31, 2024.

**NOTE 3 – GOING CONCERN**

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business. As shown in the accompanying financial statements, the Company has retained losses of $(522,095) and negative working capital of $(49,553) as of December 31, 2025. For the year ended December 31, 2025, and 2024 the Company had a net loss of $(83,241) and $(9,910) respectively. Due to these conditions, it raises substantial doubt about the Company's ability to continue as a going concern.

The Company is attempting to expand operations and generate additional revenue; however, the Company's cash position may not be sufficient to support its daily operations. While the Company believes in the viability of its strategy to generate sufficient revenue and in its ability to raise additional funds, there can be no assurances to that effect. The ability of the Company to continue as a going concern is dependent upon its ability to further implement its business plan and generate sufficient revenue and its ability to raise additional funds. The financial statements do not include any adjustments relating to the recoverability and classification of asset carrying amounts or the amount and classification of liabilities that may result should the Company be unable to continue as a going concern.

Our CEO, Mr. Orie Rechtman, confirms that he will continue to support the company's day to day operational financial cash needs, in the normal course of business, where necessary. This continues the day to day support from Mr. Rechtman that has been available for the Company since its exception.

**NOTE 4 – RELATED PARTY TRANSACTIONS**

In the year ended December 31, 2025, Mr. Rechtman is owed $34,881 by the Company whereas the amount due by Mr. Rechtman to the company in the year ended December 31, 2024 was $337. Funds were previously advanced by Mr. Rechtman to support the company during a shortage of cash due partially to lower revenues and their cash flow needs. Mr. Rechtman will continue to support the Company's cash needs when required.

On July 27<sup>th</sup>, 2021 Palisades purchased the assets of Landmark LLC from CorpTech Holding Inc. Mr. Rechtman - our CEO, owns 68.49% of our Company as well as 90% of CorpTech Holding Inc., while CorpTech owns approximately 1% of our Company. Palisades paid for this purchase as follows: 25,000,000 shares (actual shares issued totaled 23,822,851 to the shareholders of Corptech as a dividend) of Palisades Venture Inc. and $300,000 promissory Note with terms including no payments for 5 years, $5000 monthly payments for additional 5 years and a balloon payment at the end of the 10 years for all remaining balance. Palisades may prepay the note with no penalty at any time.

The due date of this note is July 25, 2031. The interest rate of the non-convertible note is 0.5%. The Company used the stated rate of 9.5% as imputed interest rate, which was $28,500 and $28,500 for the year ended December 31, 2025, and year ended December 31, 2024 respectively. As of December 31, 2025, and 2024, the balance of debt was $300,000.

On February 2, 2023, the Company entered into a Service Level Agreement with CorpTech Holding where CorpTech will provide the Company with technical support and hosting of servers. The Company is paying CorpTech $2,500 a month for these services. In the period ended December 31, 2025, the Company incurred $30,000 expenses related to this agreement and $30,000 for the year ended December 31, 2024. The specifics of this Service Level Agreement are detailed in the agreement attached to this document

RELATED PARTY NOTE AND INTEREST

---

| | | | | |
|:---|:---|:---|:---|:---|
| Corptech Holdings, Inc. | Issuance Date | Maturity date | Amount | Interest Rate |
| DETAIL | 27-Jul-21 | 25-Jul-31 | 300000 | 0.50% |
| Imputed interest addition |  |  |  | 9.50% |
| Total Interest |  |  |  | 10% |

---

---

| | | | |
|:---|:---|:---|:---|
|  | Note | Interest | Imputed Interest |
| Balance as at December 31, 2023 | $300000 | $3645 | $69259 |
| Interest |  | 1500 |  |
| Imputed Interest | – | – | 28500 |
| Balance as at December 31, 2024 | 300000 | 5145 | 97759 |
| Interest |  | 1500 |  |
| Imputed Interest | – | – | 28500 |
| Balance as at December 31, 2025 | $300000 | $6645 | $126259 |

---

**NOTE 5 – CONVERTIBLE NOTE**

On February 17, 2021, the Company (Palisades Venture Inc.) and Rechtman entered into a convertible note agreement with Mr. Robert Papiri in the amount of $24,000 and an interest rate of 8% per annum. $4000 was the remaining balance from an older note Papiri provided and the remaining amount was to provide the company the financial help to complete and pay for the costs associated with the S1 registration. To date Papiri has advanced $44,000 against this note. In the year ended December 31, 2025, and 2024 $5,000 and $22,500 were advanced respectively. The note was revised On March 1, 2023, with a maturity date of June 1, 2025 and an interest rate of 8% per annum.

This note can convert to 2,500,000 shares of common stock of Palisades Venture, Inc. with conversion price of $0.0096 per share within 60 days following the filing of the S1 registration. If Papiri does not convert, the loan is repaid over 18 months with minimum payments of $1,000 per month and a balloon at the end of the period. No payments are due until 60 days after the filing of the registration statement. The interest rate on this note is 8% per annum. Any balance of interest due at the time of conversion may also be converted under the same terms as the capital portion of the note. No payments have been made to Papiri to date.

CONVERTIBLE NOTE AND INTEREST

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| Robert Papiri | Issuance Date | Date of Revision | Maturity date | Amount | Interest Rate |
| Details | February 17, 2021 | March 1, 2023 | June 1, 2025 | $24000 | 8% |

---

**INTEREST EXPENSE**

---

| | | |
|:---|:---|:---|
|  | Note | Interest |
| Balance as at December 31, 2023 | $16500 | 4604 |
| Additions | 12500 |  |
| Additions | 10000 |  |
| Interest | – | 2117 |
| Balance as at December 31, 2024 | 39000 | 6721 |
| Additions | 5000 |  |
| Interest | – | 3220 |
| Balance as at December 31, 2025 | $44000 | $9941 |

---

---

| | | | |
|:---|:---|:---|:---|
|  | Robert<br>Papiri | Corptech<br>Holdings, Inc. |<br>TOTAL |
| Year Ended December 31, 2025 | $3220 | $30000 | $33220 |
| Year Ended December 31, 2024 | $2217 | $30000 | $32117 |

---

**NOTE 6 – STOCKHOLDERS' EQUITY (DEFICIT)**

The Company's equity structure from July 23, 2021 through December 31, 2025 was as follows:

The company has authorized 500,000,000 shares of common stock, par value $0.001.

The total Shares outstanding are 109,500,000.

**NOTE 7 – CONCENTRATION**

*Concentration of Major Customers*

As of December 31, 2025, the Company's trade accounts receivables from four customers represented approximately 100% of its accounts receivable. As of December 31, 2024, the Company's trade accounts receivables from three customers represented approximately 87% of its accounts receivable.

For the year ended December 31, 2025, the Company received approximately 59% of its revenue from four customers and in 2024 received approximately 70% of its revenue from three customers The specific concentrations for 2025 were Customer A, 18.2%, Customer B, 15.2%, Customer C and D, 12.6%.

*Concentration of Supplier Risk*

The Company had one vendor that accounted for approximately 97% of purchases during the year ended December 31, 2025, related to operations. For the year ended December 31, 2024, the Company had one vendor that accounted for approximately 97% of purchases.

**NOTE 8 – SUBSEQUENT EVENTS**

There are no subsequent events to report.

**Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure**

None.

**Item 9A. Controls and Procedures**

**Management's Conclusions Regarding Effectiveness of Disclosure Controls and Procedures**

As required by Rule 13a-15 under the Securities Exchange Act of 1934, as of December 31, 2025, the end of the year covered by this report, our management concluded its evaluation of the effectiveness of the design and operation of our disclosure controls and procedures.

Disclosure controls and procedures refer to controls and other procedures designed to ensure that information required to be disclosed in the reports we file or submit under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported within the time periods specified in the rules and forms of the SEC and that such information is accumulated and communicated to our management, including our chief executive officer and chief financial officer, as appropriate, to allow timely decisions regarding required disclosure. In designing and evaluating our disclosure controls and procedures, management recognizes that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving the desired control objectives, and management is required to apply its judgment in evaluating and implementing possible controls and procedures.

Our management does not expect that our disclosure controls and procedures will prevent all errors and all fraud. A control system, no matter how well designed and operated, can provide only reasonable, not absolute, assurance that the control system's objectives will be met. Further, the design of a control system must reflect the fact that there are resource constraints, and the benefits of controls must be considered relative to their costs. Because of the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, have been detected. These inherent limitations include the realities that judgments in decision-making can be faulty, and that breakdowns can occur because of simple error or mistake. The design of any system of controls is based in part upon certain assumptions about the likelihood of future events, and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions.

With respect to the fiscal year ending December 31, 2024, under the supervision and with the participation of our management, we conducted an evaluation of the effectiveness of the design and operations of our disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e) promulgated under the Securities Exchange Act of 1934. Based upon our evaluation regarding the fiscal year ending December 31, 2024, our management, including our principal executive officer and principal financial officer, has concluded that our disclosure controls and procedures were ineffective.

Because the Company operates as one reportable segment, the following discussion of results of operations is presented on a consolidated basis.

**Management's Report on Internal Control over Financial Reporting**

Our management is responsible for establishing and maintaining adequate internal control over financial reporting as defined in Rules 13a-15(f) and 15d-15(f) under the Securities Exchange Act. Our management is also required to assess and report on the effectiveness of our internal control over financial reporting in accordance with Section 404 of the Sarbanes-Oxley Act of 2002 ("Section 404"). Management assessed the effectiveness of our internal control over financial reporting as of December 31, 2025. In making this assessment, we used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) in Internal Control - Integrated Framework. Based on that evaluation, our management concluded that our internal controls over financial reporting were not effective as of such date to ensure that information required to be disclosed in the reports that we file or submit under the Exchange Act, is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms. We note the following deficiencies that management believes to be material weaknesses:

· The Company's lack of segregation of duties.

· Lack of an audit committee and independent directors

· Management has not established appropriate and rigorous procedures for evaluating internal controls over financial reporting. Due to limited resources and lack of segregation of duties, documentation of the limited control structure has not been accomplished.

· We employ policies and procedures for reconciliation of the financial statements and note disclosures, however, these processes are not appropriately documented.

· Management has not established methodical and consistent data back-up procedures to ensure loss of data will not occur.

The Company is evaluating the necessity of implementing an independent board of directors to rectify these weaknesses.

A material weakness (within the meaning of PCAOB Auditing Standard No. 5) is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of our annual or interim financial statements will not be prevented or detected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control over financial reporting that is less severe than a material weakness, yet important enough to merit attention by those responsible for oversight of the company's financial reporting.

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies and procedures may deteriorate.

This annual report does not include an attestation report of our registered public accounting firm regarding internal control over financial reporting. Management's report was not subject to attestation by our registered public accounting firm pursuant to temporary rules of the Securities and Exchange Commission that permit us to provide only management's report in this annual report.

**Changes in Internal Controls**

There have been no changes in our internal control over financial reporting during the year ended December 31, 2025, that have materially affected, or are reasonably likely to materially affect, our internal controls over financial reporting.

**Item 9B. Other Information**

During the quarter ended December 31, 2025, no director or officer of the Company adopted or terminated a "Rule 10b5-1 trading arrangement" or "non-Rule 10b5-1 trading arrangement," as each term is defined in Item 408(a) of Regulation S-K.

We do not maintain insider trading policies and procedures governing the purchase, sale, and or other dispositions of our securities by our directors, officers, and employees that we believe are reasonably designed to promote compliance with insider trading laws, rules and regulations applicable to us.

**PART III**

**Item 10. Directors, Executive Officers and Corporate Governance**

---

| | | |
|:---|:---|:---|
| **Name** | **Age** | **Position** |
| Orie Rechtman | 75 | Chief Executive Officer, Chairman |

---

 ****

***Biographical Information and Background of officer and director***

Mr. Rechtman has been a veteran of the computer industry since its inception in 1980. For the past 33 years Mr. Rechtman served as CEO of technology companies always self-owned. In 2011, Mr. Rechtman acquired the assets of 4Service Cloud Tech Inc and served as the CEO in charge of all aspects of the company's operation and growth. In 2015 Mr. Rechtman added IT@ONCE to Riteman Inc. by acquiring the assets of the company. Mr. Rechtman is the CEO of Riteman Inc. The company provides IT Managed Services - a high level technical support organization. In 2016 Mr. Rechtman entered into a Reverse Merger agreement between his companies and an OTC listed company – Crednology Holding Corp/CorpTech Holding. Mr. Rechtman is the CEO of this company and handles all day to day operations.

In 2016 Mr. Rechtman acquired the assets of California Recycles Inc – an E-waste recycling company. Mr. Rechtman Served as CEO of the company. He sold the company in 2022. In 2018 Mr. Rechtman acquired clients from Evolve Partners Inc through an Asset Purchase between Riteman Inc and Evolve.

Mr. Rechtman, served from 1969-1972 in the Israeli Air Force, Honorably Discharged, from 1973-1976 he studied Business Administration at the University of Southern California, with emphasis on Organizational Behavior and International Trade. He was nominated as "Entrepreneur of the Year" by Deloitte Touche for Inc500, selected as "Person of the Year" by the Hebrew Academy for contributing to the education of underprivileged children, and is a member of Pacific Palisades Jewish Community Board.

***Term of Office***

Our directors are appointed for a one-year term to hold office until the next annual general meeting of our shareholders or until removed from office in accordance with our bylaws. Our officers are appointed by our board of directors and hold office until removed by the board.

***Compensation Agreement***

In January 2025 the company entered into a compensation agreement with its CEO Mr. Rechtman. The agreement calls for the company to pay Mr. Rechtman a salary in the amount of $12,000 monthly. In the event that the company is not able to pay this amount it will become a loan from Mr. Rechtman to the company that carries annual interest of 5%. Mr. Rechtman has waived any interest charge for the year ended December 31, 2025.

***Family Relationships***

 ****

There are no family relationships among and between our directors, officers, persons nominated or chosen by the Company to become directors or officers, or beneficial owners of more than five percent (5%) of the any class of the Company's equity securities.

***Involvement in Certain Legal Proceedings***

 ****

No executive officer or director has been involved in the last ten years in any of the following:

· Any bankruptcy petition filed by or against any business or property of such person, or of which such person was a general partner or executive officer either at the time of the bankruptcy or within two years prior to that time;

· Any conviction in a criminal proceeding or being subject to a pending criminal proceeding (excluding traffic violations and other minor offenses);

· Being subject to any order, judgment, or decree, not subsequently reversed, suspended or vacated, of any court of competent jurisdiction, permanently or temporarily enjoining, barring, suspending or otherwise limiting his involvement in any type of business, securities or banking activities;

· Being found by a court of competent jurisdiction (in a civil action), the SEC or the Commodity Futures Trading Commission to have violated a federal or state securities or commodities law, and the judgment has not been reversed, suspended, or vacated;

· Being the subject of or a party to any judicial or administrative order, judgment, decree or finding, not subsequently reversed, suspended or vacated relating to an alleged violation of any federal or state securities or commodities law or regulation, or any law or regulation respecting financial institutions or insurance companies, including but not limited to, a temporary or permanent injunction, order of disgorgement or restitution, civil money penalty or temporary or permanent cease-and-desist order, or removal or prohibition order, or any law or regulation prohibiting mail, fraud, wire fraud or fraud in connection with any business entity; or

· Being the subject of or a party to any sanction or order, not subsequently reversed, suspended or vacated, of any self-regulatory organization (as defined in Section 3(a)(26) of the Exchange Act, any registered entity (as defined in Section 1(a) (29) of the Commodity Exchange Act), or any equivalent exchange, association, entity or organization that has disciplinary authority over its members or persons associated with a member.

 ****

***Board Committees and Audit Committee Financial Expert***

We do not currently have a standing audit, nominating or compensation committee of the Board of Directors, or any committee performing similar functions. Our Board of Directors performs the functions of audit, nominating and compensation committees. As of the date of this annual report, no member of our Board of Directors qualifies as an "audit committee financial expert" as defined in Item 407(d) (5) of Regulation S-K promulgated under the Securities Act.

 ****

***Director Nominations***

As of December 31, 2025, we did not affect any material changes to the procedures by which our shareholders may recommend nominees to our Board of Directors. We have not established formal procedures by which security holders may recommend nominees to the Company's Board of Directors.

***Code of Ethics***

 ****

We have adopted a code of ethics that applies to our principal executive officers, principal financial officer, principal accounting officer or controller, or persons performing similar functions. A copy of our code of ethics may be obtained free of charge by contacting us at the address or telephone number listed on the cover page hereof.

**Item 11. Executive Compensation**

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| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| Name and Principal Position | Year | Owner Draw | Bonus | Stock <br> Awards | Option <br> Awards | Non Equity <br> Incentive | Nonqualified <br> Deferred <br> Earnings | All Other <br> Earnings | TOTAL |
|  |  | $| $| $| $| $| $| $| $|
| Orie Rechtman | 2025 | 144000 | 0 | 0 | 0 | 0 | 0 | 0 | 144000 |
| President | 2024 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |

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***Grants of Plan-Based Awards Table***

 ****

None of our named executive officers received any grants of stock, option awards or other plan-based awards during the year ended December 31, 2025, or 2024. The Company has no activity with respect to these awards.

***Options Exercised and Stock Vested Table***

 ****

None of our named executive officers exercised any stock option, and no restricted stock units, if any, held by our named executive officers vested during the year ended December 31, 2025, and 2024. The Company has no activity with respect to these awards.

***Outstanding Equity Awards at Fiscal Year-End Table***

 ****

Our executive officer had no outstanding stock or option awards as of December 31, 2025, that would be compensatory to the officer. The Company has not issued any awards to its named executive officer. The Company and its Board of Directors may grant awards as it sees fit to its employees as well as key consultants.

***Compensation of Directors***

 ****

In January 2025 the company entered into a compensation agreement with its CEO Mr. Rechtman. The agreement calls for the company to pay Mr. Rechtman a salary in the amount of $12,000 monthly. In the event that the company is not able to pay this amount it converts to a loan from Mr. Rechtman to the company that carries annual interest of 5%. Mr. Rechtman has agreed to waive any interest charge for the year ended 31 December 2025.

Directors are entitled to reimbursement for reasonable travel and other out-of-pocket expenses incurred in connection with attendance at meetings of our board of directors. Our board of directors may award special remuneration to any director undertaking any special services on our behalf other than services ordinarily required of a director. However certain expenses were paid on behalf of the Director for health and life insurance and auto expenses and auto insurance.

**Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters.**

The following table sets forth, as of December 31, 2025, the beneficial ownership of our common stock by each executive officer and director, by each person known by us to beneficially own more than 5% of our common stock and by the executive officers and directors as a group. Currently 109,500,000 shares of common stock are issued and outstanding.

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| | | | |
|:---|:---|:---|:---|
| **Title of Class** | **Name of Beneficial Owner** | **Amount and** <br> **Nature of** <br> **Beneficial<br> Ownership**  | **Percentage** |
| Common Stock | Orie Rechtman | 75000000 | 68.49% |

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**Item 13. Certain Relationships and Related Transactions, and Director Independence**

As of December 31, 2025, the amount due to a related party was $34,881.

**Item 14. Principal Accounting Fees and Services**

***Audit Fees***

 ****

During fiscal year ended December 31, 2025, we incurred $10,752 in fees to our principal independent accountants for professional services rendered in connection with the audit of our financial statements and for the reviews of our financial statements. The Audit fees incurred during the fiscal year ended December 31, 2024 were $21,000.

***Tax Fees***

 ****

During the years ended December 31, 2025, and 2024 our principal accountant did not render services to us for tax compliance, tax advice or tax planning.

Currently, we have no independent audit committee. Our full board of directors' functions as our audit committee and is comprised of one director who is not considered to be "independent" in accordance with the requirements of Rule 10A-3 under the Exchange Act. Our audit committee's pre-approval policies and procedures described in paragraph (c)(7)(i) of Rule 2-01 of Regulation S-X were that the audit committee pre-approve all accounting related activities prior to the performance of any services by any accountant or auditor.

**PART IV**

**Item 15. Exhibits, Financial Statement Schedules**

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| | |
|:---|:---|
| **Exhibit Number** | **Description** |
| 10.1 | [Compensation Agreement for Mr. Rechtman, Chief Executive Officer](palisades_ex1001.htm) |
| 31.1 | [Certification of Chief Executive Officer pursuant to Rule 13(a)-14(a)/15(d)-14(a) of the Securities Act of 1934](palisades_ex3101.htm)\* |
| 31.2 | [Certification of Chief Financial Officer pursuant to Rule 13(a)-14(a)/15(d)-14(a) of the Securities Act of 1934](palisades_ex3102.htm)\* |
| 32.1 | [Certification of Chief Executive Officer and Chief Financial Officer under Section 1350 as Adopted pursuant Section 906 of the Sarbanes-Oxley Act of 2002](palisades_ex3201.htm)\* |
| 101.INS | Inline XBRL Taxonomy Extension Schema Document |
| 101.SCH | Inline XBRL Taxonomy Extension Calculation Linkbase Document |
| 101.DEF | Inline XBRL Taxonomy Extension Definition Linkbase Document |
| 101.LAB | Inline XBRL Taxonomy Extension Label Linkbase Document |
| 101.PRE | Inline XBRL Taxonomy Extension Presentation Linkbase Document |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL document) |

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\* Filed Herewith

**Item 16. Form 10-K Summary**

None.

**SIGNATURES**

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

---

| | | |
|:---|:---|:---|
| Date: March 18, 2026 | By: | */s/ Orie Rechtman* |
|  |  | Orie Rechtman |
|  |  | CEO |

---

## Exhibit 10.1

**EXHIBIT 10.1**

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| | | |
|:---|:---|:---|
|  | ![](image_007.jpg) |  |
| ![](image_006.jpg) |  | ![](image_008.jpg) |

---

**COMPENSATION AGREEMENT**

This Compensation Agreement ("Agreement") is entered into as of January 1, 2025 ("Effective Date"), by and between **Palisades Venture Inc.**, a corporation organized and existing under the laws of the State of California (the "Company"), and **Mr. Rechtman**, an individual residing in the State of California ("Executive").

1. Position and Duties

The Company hereby confirms the appointment of Executive as Chief Executive Officer ("CEO") of the Company. Executive shall perform all duties customarily associated with such position and as may be reasonably assigned by the Company's Board of Directors.

2. Compensation

As compensation for services rendered, the Company shall pay Executive a gross monthly salary of **Twelve Thousand Dollars ($12,000)**, payable in accordance with the Company's regular payroll practices. This salary shall commence on **January 1, 2025**, and continue for a period of **five (5) years**, unless otherwise terminated pursuant to the terms of this Agreement or applicable law.

3. Deferred Compensation and Note Due to Officer

In the event the Company is unable to pay the full monthly salary or misses any payment due under Section 2, the unpaid amount shall automatically convert into a **Note Due to Officer**

("Note") under the following terms:

&nbsp;&nbsp;&nbsp;&nbsp;· The unpaid compensation shall accrue interest at a rate of **five percent (5%) per annum**, compounded
annually.

21200 OXNARD ST. 6630 WOODLAND HILLS, CA 91367 WWW.4SERVICE.COM

&nbsp;&nbsp;&nbsp;&nbsp;· The Note shall have a maturity date of **five (5) years** from the date each unpaid amount is incurred.

· The Company shall maintain accurate records of all unpaid amounts and accrued interest, and shall provide
Executive with a quarterly statement detailing the outstanding balance.

· The Note shall be considered a senior unsecured obligation of the Company and shall be payable in full
upon maturity or earlier at the discretion of the Company.

4. Governing Law

This Agreement shall be governed by and construed in accordance with the laws of the State of California, without regard to its conflict of law principles.

5. Entire Agreement

This Agreement constitutes the entire agreement between the parties with respect to the subject matter hereof and supersedes all prior agreements or understandings, whether written or oral.

6. Amendment

This Agreement may be amended only by a written instrument executed by both parties.

7. Counterparts

This Agreement may be executed in counterparts, each of which shall be deemed an original, but all of which together shall constitute one and the same instrument.

21200 OXNARD ST. 6630 WOODLAND HILLS, CA 91367 WWW.4SERVICE.COM

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

**PALISADES VENTURE INC.**

<u>By: /s/ Orie Rechtman</u> 

Name: Orie Rechtman

Title: CEO

**MR. RECHTMAN**

Signature: <u>/s/ Orie Rechtman</u>

## Exhibit 31.1

**EXHIBIT 31.1**

**CERTIFICATION OF THE CHIEF EXECUTIVE OFFICER PURSUANT TO RULE 13a-14**

I, Orie Rechtman, certify that:

1. I have reviewed this yearly report on Form 10-K of Palisades Venture, Inc.

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. I am responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a. Designed such disclosure controls and procedures, or caused such disclosure controls and procedures, to be designed under my supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to me by others within those entities, particularly during the period in which this report is being prepared;

b. Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under my supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c. Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report my conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d. Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

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| | | |
|:---|:---|:---|
| 5. | I have disclosed, based on my most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions): | I have disclosed, based on my most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions): |
|  | a. | All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and |
|  | b. | any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting. |

---

---

| |
|:---|
| Date: March 18, 2026 |
| */s/ Orie Rechtman* |
| Orie Rechtman |
| President/Chairman |

---

(Principal Executive Office)

## Exhibit 31.2

**EXHIBIT 31.2**

**CERTIFICATION OF THE CHIEF FINANCIAL OFFICER PURSUANT TO RULE 13a-14** 

I, Orie Rechtman, certify that:

1. I have reviewed this yearly report on Form 10-K of Palisades Venture, Inc.

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. I am responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a. Designed such disclosure controls and procedures, or caused such disclosure controls and procedures, to be designed under my supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to me by others within those entities, particularly during the period in which this report is being prepared;

b. Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under my supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c. Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report my conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d. Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5. I have disclosed, based on my most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

a. All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

b. any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

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| |
|:---|
| Date: March 18, 2026 |
| */s/ Orie Rechtman* |
| Orie Rechtman |
| Chief Financial Officer |

---

(Principal Financial and Accounting Officer)

## Exhibit 32.1

**EXHIBIT 32.1**

**CERTIFICATION PURSUANT TO** 

**18 U.S.C. SECTION 1350** 

**AS ADOPTED PURSUANT TO** 

**SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002** 

In connection with the Annual Report of Palisades Venture, Inc. ("the Company") on Form 10-K for the year ended December 31, 2025 as filed with the Securities and Exchange Commission on the date of hereof (the "Report"), I, Orie Rechtman, President and Chairman of the Company, and as Chief Financial Officer, certify pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that, to the best of our knowledge and belief:

(1) The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

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| | |
|:---|:---|
| By: | */s/ Orie Rechtman* |
|  | Orie Rechtman |
|  | President/Chairman |
|  | (Principal Executive Officer) |
| Date: March 18, 2026 | Date: March 18, 2026 |
| By: | */s/ Orie Rechtman* |
|  | Orie Rechtman |
|  | Chief Financial Officer |
|  | (Principal Financial Officer) |
| Date: March 18, 2026 | Date: March 18, 2026 |

---