Annual report [Section 13 and 15(d), not S-K Item 405]

CONSOLIDATED STATEMENTS OF CASH FLOW

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CONSOLIDATED STATEMENTS OF CASH FLOW - USD ($)
 12 Months Ended
Sep. 30, 2024
Sep. 30, 2023
Statement of Cash Flows [Abstract]    
NET (LOSS) INCOME $ (272,125) $ 56,556
Adjustments to reconcile net income to net cash used in operating activities:    
Depreciation and amortization expense 9,496 5,051
Amortization of operating lease - right-of-use asset 23,931 17,949
Gain on the settlement of accounts payable (42,941)
Provision for credit losses 20,000 97,994
Impairment of intangible asset 44,373
(Increase) decrease in liabilities:    
Note and interest receivable - related party write off 58,891
Accounts receivable 359,404 (105,537)
Inventory (19,619) (816)
Prepaid expenses and other current assets (16,539) (17,635)
Accounts payable 78,972 10,640
Deferred revenue 195,645 52,169
Operating lease liability (24,581) (16,776)
Net Cash Provided by Operating Activities 414,907 99,595
Cash Flows From Investing Activities    
Purchase of fixed assets (32,135) (6,434)
Purchase of intangible assets (44,373)
Purchase of intangible asset - customer list (50,000)
Net Cash Used in Investing Activities (82,135) (50,807)
Cash Flows From Financing Activities
Net increase in cash 332,772 48,788
Cash at beginning of year 516,955 468,167
Cash at end of year 849,727 516,955
SUPPLEMENTAL CASH FLOW INFORMATION:    
Cash paid for interest 117
Cash paid for taxes 400
Supplemental disclosure of non-cash investing and financing activities:    
Series C Convertible Preferred shares exchanged for common stock 10
Right-of-use asset obtained in exchange for operating lease liability 47,863
Prior Period Adjustment $ 64,517