# EDGAR Filing Document

**Accession Number:** 0001860173
**File Stem:** 0001139020-25-000213
**Filing Date:** 2025-7
**Character Count:** 38810
**Document Hash:** 5ab2edd0885adf46d962be8321d9c5eb
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001139020-25-000213.hdr.sgml**: 20250711

**ACCESSION NUMBER**: 0001139020-25-000213

**CONFORMED SUBMISSION TYPE**: 10-Q

**PUBLIC DOCUMENT COUNT**: 34

**CONFORMED PERIOD OF REPORT**: 20240131

**FILED AS OF DATE**: 20250711

**DATE AS OF CHANGE**: 20250711

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Privacy & Value Inc.
- **CENTRAL INDEX KEY:** 0001860173
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROGRAMMING SERVICES [7371]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 863405238
- **STATE OF INCORPORATION:** WY
- **FISCAL YEAR END:** 0731

**FILING VALUES:**
- **FORM TYPE:** 10-Q
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 333-256885
- **FILM NUMBER:** 251118679

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** SHIRIKI HOUSE OFFICE COMMUNITY
- **STREET 2:** LOWER KABETE ROAD
- **CITY:** NAIROBI
- **PROVINCE COUNTRY:** M3
- **ZIP:** 00100
- **BUSINESS PHONE:** 702-802-0474

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** SHIRIKI HOUSE OFFICE COMMUNITY
- **STREET 2:** LOWER KABETE ROAD
- **CITY:** NAIROBI
- **PROVINCE COUNTRY:** M3
- **ZIP:** 00100

?xml version='1.0' encoding='ASCII'? Privacy and Value Inc. - Form 10-Q SEC filing

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM 10-Q**

☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended **January 31, 2024**

or

☐ 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: **333-256885**

**Privacy and Value Inc.**

(Exact name of registrant as specified in its charter)

---

| | |
|:---|:---|
| **Wyoming** | **86-3405238** |
| (State or other jurisdiction of incorporation) | (IRS Employer Identification Number) |

---

**Shiriki House Office Community, 3rd Floor Westside Towers**

**Lower Kabete Road, Westlands Nairobi, Kenya 00100**

(Address of principal executive offices) (Zip Code)

**(702) 802-0474**

Registrant's telephone number, including area code

**N/A**

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

Securities registered under Section 12(b) of the Exchange Act: **None**

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 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 is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒

Indicate the number of shares outstanding of each of the issuer's classes of common stock, as of the latest practicable date.

As of July 11, 2025, the registrant had 201,115,000 shares of common stock issued and outstanding.

------

**Table of Contents**

---

| | | |
|:---|:---|:---|
|  |  | **Page** |
| **[PART I](#a1)** | **FINANCIAL INFORMATION** | **4** |
| [Item 1.](#a2) | Financial Statements (unaudited) | 5 |
|  | [BALANCE SHEETS as of January 31, 2024 and July 31, 2023](#a3) | 5 |
|  | [STATEMENT OF COMPREHENSIVE LOSS for the three and six months ended January 31, 2024 and 2023](#a4) | 6 |
|  | [STATEMENT OF EQUITY for the six months ended January 31, 2024 and 2023](#a5) | 7 |
|  | [STATEMENT OF CASH FLOWS for six months ended January 31, 2024 and 2023](#a6) | 8 |
|  | [NOTES TO THE UNAUDITED CONDENSED FINANCIAL STATEMENTS](#a7) | 9 |
| [Item 2.](#a8) | Management's Discussion and Analysis of Financial Condition and Results of Operations | 11 |
| [Item 3](#a9) | Quantitative and Qualitative Disclosures About Market Risk | 13 |
| [Item 4.](#a10) | Controls and Procedures | 13 |
| **[PART II](#a11)** | **OTHER INFORMATION** | **14** |
| [Item 1.](#a12) | Legal Proceedings | 14 |
| [Item 1A.](#a13) | Risk Factors | 14 |
| [Item 2.](#a14) | Unregistered Sales of Equity Securities and Use of Proceeds | 14 |
| [Item 3.](#a15) | Defaults Upon Senior Securities. | 14 |
| [Item 4.](#a16) | Mine Safety Disclosures | 14 |
| [Item 5.](#a17) | Other Information | 14 |
| [Item 6.](#a18) | Exhibits | 14 |
| **[SIGNATURES](#a19)** | **[SIGNATURES](#a19)** | **15** |

---

------

**PART I - FINANCIAL INFORMATION**

Certain information and footnote disclosures required under accounting principles generally accepted in the United States of America have been condensed or omitted from the following financial statements pursuant to the rules and regulations of the Securities and Exchange Commission. It is suggested that the following financial statements be read in conjunction with the year-end financial statements and notes thereto included in the Company's Annual Report on Form 10K for the year ended July 31, 2023. In the opinion of management, all adjustments considered necessary for a fair presentation of the results of operations and financial position have been included and all such adjustments are of a normal recurring nature.

The results of operations for the six months ended January 31, 2024, are not necessarily indicative of the results for the entire fiscal year or for any other period.

------

**Item 1. Financial Statements (unaudited)**

**PRIVACY AND VALUE INC.**

**BALANCE SHEET**

(Unaudited)

---

| | | |
|:---|:---|:---|
|  | **January 31,**<br> **2024** | **July 31,**<br> **2023** |
|  | **$** | **$** |
| **ASSETS** |  |  |
| Current assets: |  |  |
| &nbsp;&nbsp;&nbsp;Cash | - | - |
| &nbsp;&nbsp;&nbsp;Prepayment & deposits | 10000 | 10000 |
| Total current assets: | 10000 | 10000 |
| Fixed assets: |  |  |
| &nbsp;&nbsp;&nbsp;Office Equipment | 4343 | 4343 |
| &nbsp;&nbsp;&nbsp;Software | 131471 | 119471 |
| Total Fixed assets: | 135814 | 123814 |
| **Total Assets:** | **145814** | **133814** |
| **LIABILITIES AND STOCKHOLDER'S EQUITY** |  |  |
| Current liabilities: |  |  |
| &nbsp;&nbsp;&nbsp;Accounts payable and accrued liabilities | 390866 | 376630 |
| Total current liabilities: | 390866 | 376630 |
| **Total Liabilities:** | **390866** | **376630** |
| **Stockholder's Equity** |  |  |
| &nbsp;&nbsp;&nbsp;Common stock: $0.0001 par value, 500,000,000 authorized,<br> 201,115,000 issued and outstanding as of January 31, 2024<br> and July 31, 2023, respectively | 20112 | 20112 |
| &nbsp;&nbsp;&nbsp;Additional paid in capital | 22188 | 22188 |
| &nbsp;&nbsp;&nbsp;Accumulated deficit | (287352) | (285116) |
| &nbsp;&nbsp;&nbsp;**Total Stockholder's Equity:** | **(245052)** | **(242816)** |
| **Total Liabilities and Stockholder's Equity:** | **145814** | **133814** |

---

(The accompanying notes are an integral part of these unaudited interim condensed financial statements)

------

**PRIVACY AND VALUE INC.**

**CONDENSED STATEMENT OF COMPREHENSIVE LOSS**

(Unaudited)

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **For the three months ended**<br> **January 31,** | **For the three months ended**<br> **January 31,** | **For the six months ended**<br> **January 31,** | **For the six months ended**<br> **January 31,** |
|  | **2024** | **2023** | **2024** | **2023** |
|  | **$** | **$** | **$** | **$** |
| Expenses: |  |  |  |  |
| &nbsp;&nbsp;&nbsp;General and administrative | 1121 | 2453 | 2237 | 7159 |
| **Net Loss:**  | **(1121)** | **(2453)** | **(2237)** | **(7159)** |
| Net loss per share - basic and diluted | (0.00) | (0.00) | (0.00) | (0.00) |
| Weighted average shares outstanding<br> &nbsp;&nbsp;&nbsp;&nbsp;- basic and diluted | 201115000 | 201115000 | 201115000 | 201115000 |

---

(The accompanying notes are an integral part of these unaudited interim condensed financial statements)

------

**PRIVACY AND VALUE INC.**

**CONDENSED STATEMENT OF STOCKHOLDER'S EQUITY**

(Unaudited)

For the six months period ended January 31, 2024 and 2023

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Common Stock** | **Common Stock** |  |  |  |
|  | **Number** | **Par Value** | **Paid in Capital** | **Accumulated Deficit** | **Total** |
|  |  | **$** | **$** | **$** | **$** |
| Opening Balance, July 31, 2022 | 201115000 | 20112 | 22188 | (221352) | (179053) |
| &nbsp;&nbsp;&nbsp;Net Loss | - | - | - | (7159) | (7159) |
| **Closing Balance, January 31, 2023** | **201115000** | **20112** | **22188** | **(228511)** | **(186212)** |
| Opening Balance, July 31, 2023 | 201115000 | 20112 | 22188 | (285115) | (242816) |
| &nbsp;&nbsp;&nbsp;Net Loss | - | - | - | (2237) | (2237) |
| **Closing Balance, January 31, 2024** | **201115000** | **20112** | **22188** | **(287352)** | **(245052)** |

---

(The accompanying notes are an integral part of these unaudited interim condensed financial statements)

------

**PRIVACY AND VALUE INC.**

**CONDENSED STATEMENT OF CASH FLOWS**

(Unaudited)

---

| | | |
|:---|:---|:---|
|  | **For the six months ended** | **For the six months ended** |
|  | **January 31,** | **January 31,** |
|  | **2024** | **2023** |
|  | **$** | **$** |
| Cash flows from operating activities: |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Net loss for the period | (2237) | (7159) |
| Change in operating assets and liabilities: |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Accounts payable and accrued liabilities | 14237 | 8241 |
| **Net cash provided by operating activities:** | **12000** | **1082** |
| Cash flows from investing activities: |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Purchase of fixed assets and software | (12000) | (1173) |
| **Net cash used in investing activities:** | **(12000)** | **(1173)** |
| Cash flows from financing activities: |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Proceeds from issuance of common stock | - | - |
| &nbsp;&nbsp;&nbsp;&nbsp;Proceeds from paid in capital | - | - |
| **Net cash provided by financing activities:** | **-** | **-** |
| **Change in cash** | **-** | **(91)** |
| **Cash - beginning of period** | **-** | **96** |
| **Cash - end of period** | **-** | **5** |
| Supplemental cash flow disclosures |  |  |
| Cash paid For: |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Interest | - | - |
| &nbsp;&nbsp;&nbsp;&nbsp;Income tax | - | - |

---

(The accompanying notes are an integral part of these unaudited interim condensed financial statements)

------

**PRIVACY AND VALUE INC.**

**NOTES TO THE UNAUDITED CONDENSED FINANCIAL STATEMENTS**

**As of and for the six months ended January 31, 2024 and 2023**

**1. NATURE AND CONTINUANCE OF OPERATIONS**

PRIVACY AND VALUE INC. (the "Company") was incorporated in the state of Wyoming on April 21, 2021 ("Inception"). The Company is a development stage company that is currently developing employee monitoring software that balances employer concerns regarding employee efficiency and productivity with employee privacy.

**2. GOING CONCERN**

These financial statements have been prepared on a going concern basis which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of business. The Company has incurred a net loss for the period of $2,237 and resulting in an accumulated deficit of $287,352 as of January 31, 2024. The Company anticipates further losses the development of its business which raises substantial doubt about the Company's ability to continue as a going concern for a period of no less than twelve months from the date of this report. To continue operations, the Company will need to generate income from operations in the future and/or obtaining the necessary financing to meet its obligations and repay its liabilities. Management intends to finance operating costs over the next twelve months with existing cash on hand and proceeds from its public offering. The Company has no written or verbal commitments from stockholders, director or officer to provide the Company with any form of cash advances, loans or other sources of liquidity to meet its working capital needs. The accompanying financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result from the possible inability of the Company to continue as a going concern.

**3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES**

**Basis of Presentation**

These financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars. The Company has selected July 31 as its year-end. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of its financial position and the results of operations have been reflected herein.

**Cash and Cash Equivalents**

The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. The Company maintains cash and cash equivalent balances at one financial institution that is insured by the FDIC. As of January 31, 2024, the Company had $0 in cash (July 31, 2023 - $0).

**Revenue Recognition**

The Company recognizes revenue in accordance with Accounting Standards Codification No. 605, "Revenue Recognition" ("ASC-605"), ASC-605 requires that four basic criteria must be met before revenue can be recognized: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred; (3) the selling price is fixed and determinable; and (4) collectability is reasonably assured. Determination of criteria (3) and (4) are based on management's judgments regarding the fixed nature of the selling prices of the products delivered and the collectability of those amounts. Provisions for discounts and rebates to customers, estimated returns and allowances, and other adjustments are provided for in the same period the related sales are recorded. The Company will defer any revenue for which the product has not been delivered or is subject to refund until such time that the Company and the customer jointly determine that the product has been delivered or no refund will be required. Since inception to January 31, 2024, the Company has had no deferred revenue.

Because the Company assumes that the reported amounts of assets and liabilities will be recovered and settled, respectively, a difference between the tax basis of an asset or a liability and its reported amount in the balance sheet will result in a taxable or a deductible amount in some future years when the related liabilities are settled or the reported amounts of the assets are recovered, which gives rise to a deferred tax asset. The Company must then assess the

------

likelihood that the deferred tax assets will be recovered from future taxable income and to the extent the Company believes that recovery is not likely, the Company must establish a valuation allowance.

The Company has adopted FASB guidance on accounting for uncertainty in income taxes which provides a consolidated financial statement recognition threshold and measurement attribute for a tax position taken or expected to be taken in a tax return. Under this guidance, the Company 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 consolidated 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. The guidance also extends to de-recognition of income tax assets and liabilities, classification of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions, and income tax disclosures.

**Basic and Diluted Loss per Share**

The Company computes income (loss) per share in accordance with FASB ASC 260 "Earnings per Share". Basic loss per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. For the six months ended January 31, 2024, and 2023, there were no potentially dilutive debt or equity instruments issued or outstanding.

**Use of Estimates and Assumptions**

The preparation of consolidated 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 consolidated 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.

**4. CAPITAL STOCK**

The total number of common shares authorized that may be issued by the Company is 500,000,000 shares with a par value of $0.0001 per share.

During the quarter ended October 31, 2021, the Company issued 1,115,000 shares of common stock for total proceeds of $22,300.

There was no capital stock activity during the six months ended January 31, 2024.

As of January 31, 2024, there were no issued and outstanding stock options or warrants.

**5. SUBSEQUENT EVENTS**

None.

------

**Item 2. Management's Discussion and Analysis of Financial Conditions and Results of Operations.**

***Forward Looking Statements***

This quarterly report contains forward-looking statements that involve risks and uncertainties. We use words such as anticipate, believe, plan, expect, future, intend and similar expressions to identify such forward-looking statements. You should not place too much reliance on these forward-looking statements. Our actual results are likely to differ materially from those anticipated in these forward-looking statements for many reasons, including the risks faced by us described in this section.

***Background***

We were incorporated on April 21, 2021, under the laws of the state of Wyoming. We are involved in the development of computer monitoring software known as Privacy and Value. We have retained independent computer software and application developers to develop our product to the specifications that we outline. Our president, Daniel Okelo, is responsible for developing the product concept that the independent developers subsequently design.

**Privacy and Value Employee Monitoring Software**

We are currently developing employee monitoring software known as "Privacy and Value", which was previously known as "Privacy and Value". Our goal is to develop a software product that balances employer concerns regarding employee efficiency and productivity with employee privacy.

As companies are increasingly attempting to meet the demands of employees that want work environment flexibility, they are retaining staff that either work from home or they rely on outsourcing to retain employees and independent contractors in other countries. One of the primary concerns with having staff work in a separate location that removes them from the daily, direct oversight of management is that employee productivity will suffer. One of the responses to this concern is for businesses to use some form of worker surveillance in order to ensure that employees are utilizing their work time efficiently. However, businesses may face pushback from their staff due to concerns that their personal privacy is compromised when they are subject to constant monitoring during work hours. They may resist practices such as webcam surveillance or persistent computer screen observation.

To address employer concerns regarding staff efficiency and employee concerns regarding privacy, we intend to develop the Privacy and Value software that has features to monitor worker computer productivity while providing employees with reasonable privacy during their workdays. The intended features of the software are as follows:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●the software will monitor the employees' computer desktops while they are actually working on the system. Surveillance will commence when an employee logs on to his or her computer through our software and will continue until the employee logs out of the system. After an employee signs out of the software, recording and monitoring will cease and the employee can access his or her computer contents and the Internet for personal purposes;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●when the employee is logged in, the software will allow management to maintain real-time access to employee activity and to view each employee's desktop screen content and the keystrokes that the employee is typing. All of this information will also be recorded and stored for future management use with all information time stamped. The file name for each day's recording will be the employee's first name, last name, and the year, month, and day, which will allow a manager to identify the appropriate recording without difficulty; and.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●based on employee actions, the software will calculate the amount of time that the employee was logged into the system based on a searchable time period (e.g., a shift, a week, or a month). It will also indicate the length of various time periods during which the employee did not make any keystrokes on his or her computer and allow the manager to quickly access the recording of employee's desktop at the times when keystrokes commenced and stopped. The software will also provide details of the length of each break that the employee takes during the work period analyzed. It will also have tools that the manager can use, in tabular and graphic form, to compare the efficiency of employees in terms of keystrokes and time logged in to their computer.

------

**Joint Venture Development of Software**

Our parent company, Limitless Projects Inc., entered into an Asset Purchase and Joint Venture agreement, as amended, whereby Cyber Apps World, Inc. ("Cyber Apps"), a reporting company, has agreed to purchase a 50% interest in the Privacy and Value software for the following payments:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.$10,000 upon execution of the agreement, which has been paid; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.an amount equal to the estimation of the value of the 50% interest in Privacy and Value based upon an independent business valuation, less the $10,000 payment, which amount shall be no less than $50,000 and no more than $250,000 and is due by April 30, 2023.

Limitless Projects Inc. obtained an independent valuation of the Privacy and Value software in its present form of development that estimated its value at approximately $2,200,000. Accordingly, the amount that was due from Cyber Apps to Limitless Projects Inc. under the Asset Purchase and Joint Agreement was $250,000.

Limitless Projects Inc. terminated the Asset Purchase and Joint Venture agreement on May 1, 2023. As a result, the Company owns a 100% interest in the Privacy & Value software.

***Results of Operations for the six months ended January 31, 2024 and 2023***

Our net loss for the six months ended January 31, 2024 and 2023 was $2,237 and $7,159, which consisted entirely of general and administrative fees and losses during the six months ended January 31, 202.

Operating expenses have decreased during the six months ended January 31, 2024 as compared to the six months ended January 31, 2023 as a result of fewer software development, marketing, and maintenance expenses relating to the Privacy and Value employee monitoring software.

**LIQUIDITY AND CAPITAL RESOURCES**

As of January 31, 2024, our current assets were $10,000 compared to $10,000 at July 31, 2023, remaining consistent period over period.

As of January 31, 2024, our liabilities were $390,866 compared to $376,630 as of July 31, 2023. Liabilities on January 31, 2024 and July 31, 2023 were comprised entirely of accounts payable and accrued liabilities.

We expect we will require additional capital to meet our long-term operating requirements. We expect to raise additional capital through, among other methods, the sale of equity or debt securities.

**Cash Flows from Operating Activities**

For the six-month period ended January 31, 2024, net cash flows from operating activities were $12,000 consisting of a net loss of $2,237, which was offset by an increase in accounts payable and accrued liabilities of $14,237. This compared to net cash flows from operating activities of $1,082 during the six months ended January 31, 2023, which consisted of a net loss of $7,159, which was offset by an increase in accounts payable and accrued liabilities of $8,241.

**Cash Flows from Investing Activities**

For the six months ended January 31, 2024, net cash flows from investing activities were $12,000. This compared to net cash used in investing activities of $1,173 during the six months ended January 31, 2023, which consisted of the purchase costs of fixed assets and software related to the development and sale of the Privacy and Value computer monitoring software.

**Cash Flows from Financing Activities**

We have financed our operations from the issuance of our shares of common stock. Net cash flows generated from financing activities were $0 in the six months ended January 31, 2024 as compared to $0 during the six months ended January 31, 2023 relating to our sale of 1,115,000 shares of common stock at a price of $0.02 pursuant to our registration statement on Form S-1, as amended.

------

**OFF-BALANCE SHEET ARRANGEMENTS**

As of the date of this report, we do not have any 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 that are material to investors.

**GOING CONCERN**

The independent auditors' report accompanying our July 31, 2023 financial statements contained an explanatory paragraph expressing substantial doubt about our ability to continue as a going concern. The financial statements have been prepared "assuming that we will continue as a going concern," which contemplates that we will realize our assets and satisfy our liabilities and commitments in the ordinary course of business.

**Item 3. Quantitative and Qualitative Disclosures About Market Risk**

As a smaller reporting company, we are not required to make disclosures under this Item.

**Item 4. Controls and Procedures.**

As supervised by our board of directors and our principal executive and principal financial officer, management has established a system of disclosure, controls and procedures and has evaluated the effectiveness of that system. The system and its evaluation are reported on in the below Management's Annual Report on Internal Control over Financial Reporting. Our principal executive and financial officer have concluded that our disclosure, controls and procedures (as defined in Securities Exchange Act of 1934 ("Exchange Act") Rule 13a-15(e)) as of January 31, 2024, were not effective, based on the evaluation of these controls and procedures required by paragraph (b) of Rule 13a-15.

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

Management is responsible for establishing and maintaining adequate internal control over financial reporting, as such term is defined in Rule 13a-15(f) of the Exchange Act. Internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with U.S. generally accepted accounting principles.

Management assessed the effectiveness of internal control over financial reporting as of January 31, 2024. We carried out this assessment using the criteria of the Committee of Sponsoring Organizations of the Treadway Commission (COSO) in Internal Control-Integrated Framework.

This quarterly 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 rules of the Securities and Exchange Commission that permit us to provide only management's report in this annual report. Management concluded in this assessment that as of January 31, 2024, our internal control over financial reporting is not effective.

There have been no significant changes in our internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) during the third quarter of our 2024 fiscal year that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

------

**PART II - OTHER INFORMATION**

**Item 1. Legal Proceedings.**

There is no material litigation, arbitration or governmental proceeding currently pending against us or any members of our management team in their capacity as such.

**Item 1A. Risk Factors.**

As a smaller reporting company, we are not required to make disclosures under this Item.

**Item 2. Unregistered Sales of Equity Securities and Use of Proceeds.**

None.

**Item 3. Defaults Upon Senior Securities.**

None.

**Item 4. Mine Safety**

Not Applicable.

**Item 5. Other Information**

None.

**Item 6. Exhibits.**

---

| | |
|:---|:---|
| **Exhibit No.** | **Description of Exhibit** |
| [31.1](pcvl_ex311.htm)\* | Certification of Principal Executive Officer and Principal Financial Officer Pursuant to Securities Exchange Act Rules 13a-14(a) and 15(d)-14(a), as adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 |
| [32.1](pcvl_ex321.htm)\*\* | Certification of Principal Executive and Principal Financial Officer Pursuant to 18 U.S.C. Section 1350, as adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 |
| 101. INS\* | Inline XBRL Instance Document |
| 101. SCH\* | Inline XBRL Taxonomy Extension Calculation Linkbase Document |
| 101. CAL\* | Inline XBRL Taxonomy Extension Schema Document |
| 101. DEF\* | Inline XBRL Taxonomy Extension Definition Linkbase Document |
| 101. LAB\* | Inline XBRL Taxonomy Extension Labels Linkbase Document |
| 101. PRE\* | Inline XBRL Taxonomy Extension Presentation Linkbase Document |

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\*Filed herewith.

\*\*Furnished.

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**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.

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| | | |
|:---|:---|:---|
|  | **PRIVACY AND VALUE INC.** | **PRIVACY AND VALUE INC.** |
| Dated: July 11, 2025 | By: | */s/ Daniel Okelo* |
|  | Name: | Daniel Okelo |
|  | Title: | President, Chief Executive Officer, Chief Financial Officer, and director |

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## Exhibit 31.1

**Exhibit 31.1**

**CERTIFICATION**

I, Daniel Okelo, certify that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.I have reviewed this quarterly report on Form 10-Q of Privacy and Value Inc. (the "registrant");

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.The registrant's other certifying officer and I are 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 the Exchange Act Rules 13a-15(f) and 15d-15(f) for the registrant and have:

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

&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)Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our 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;

&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)Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our 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

&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)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.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.The registrant's other certifying officer and I have disclosed, based on our 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 function):

&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)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

&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)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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| | | |
|:---|:---|:---|
| &nbsp;&nbsp;Date: July 11, 2025 | &nbsp;&nbsp;By: | &nbsp;&nbsp;*/s/ Daniel Okelo* |
|  |  | &nbsp;&nbsp;Daniel Okelo |
|  |  | &nbsp;&nbsp;Chief Executive Officer and Chief Financial Officer<br> (Principal Executive Officer, Principal Financial Officer and Principal Accounting Officer) |

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## Exhibit 32.1

**Exhibit 32.1**

**CERTIFICATION PURSUANT TO**

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

The undersigned, Daniel Okelo, Chief Executive Officer and Chief Financial Officer of Privacy and Value Inc. (the "Company") hereby certifies pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, 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)The Quarterly Report on Form 10-Q of the Company for the period ended January 31, 2024 (the "Report") fully complies with the requirements of Section 13(a) or Section 15(d), as applicable, of the Securities Exchange Act of 1934, as amended; 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;(b)The information contained in the Form 10-Q fairly presents, in all material respects, the financial condition and results of operations of the Company.

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| | | |
|:---|:---|:---|
| Date: July 11, 2025 | By: | */s/ Daniel Okelo* |
|  |  | Daniel Okelo, |
|  |  | President, Chief Executive Officer, Chief Financial Officer, and director |

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