See accompanying notes to condensed unaudited financial statements.

PART 1

Item 1. Financial Statements (Unaudited)

ARMA SERVICES, INC.

Condensed Statements of OperationsBalance Sheet (Unaudited)

(Unaudited)As at

*Denotes a loss of less than $(0.01) per share.

SeeThe accompanying notes to condensed unauditedare an integral part of the financial statements.

ARMA SERVICES, INC.

StatementStatements of Stockholders’ EquityLoss (Unaudited)

For the Three and Nine Months Ended July 31, 2022 and 2021

SeeThe accompanying notes to condensed unauditedare an integral part of the financial statements.

ARMA SERVICES, INC.

Condensed Statements Statement of Cash FlowsStockholder’s Equity (deficit)

(Unaudited)January 31, 2023 (unaudited)

SeeThe accompanying notes to condensed unauditedare an integral part of the financial statements.

ARMA SERVICES, INC.

Statement of Cash Flows (Unaudited)

The accompanying notes are an integral part of the financial statements.

ARMA SERVICES, INC.

NOTES TO THE CONDENSED FINANCIAL STATEMENTS (UNAUDITED)

JULYJanuary 31, 2023, and October 31, 2022

NOTE 1 – ORGANIZATION AND NATURE OF BUSINESS

Corporate History

Arma Services, Inc. (the “Company”, “we”, “us” or “our”) was incorporated under the laws ofby our director in the State of Nevada on September 2, 2014. Arma Services Inc. is a Destination Management Company (“DMC”)The Company’s principal offices are located 7260 W. Azure Dr., which aims to provide a full range of services in the field of Meeting, Incentive, Conference, and Exhibition (“MICE”) business and tourism. We are in the business of creating a variety of events for international organizations, including; industry conferences and business meetings, dealer conferences for producers, motivational and incentive arrangements. Although the current focus is virtual MICE events procurement, i.e. online, we aim to provide live participation and organization in exhibitions and forums within the United States and China.Suite 140-928, Las Vegas, NV 89130.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The accompanying unaudited interim financial statements and related notesof the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars.

Accounting Basis

The Company uses the accrual basis of accounting and accounting principles generally accepted in the United States of America ("U.S. GAAP") for interim financial information, and with the rules and regulations of the United States Securities and Exchange Commission set forth in Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements.(“GAAP” accounting). The unaudited interim financial statements furnished reflect all adjustments (consisting of normal recurring accruals) which are, in the opinion of management, necessary to a fair statement of the results for the interim periods presented. Unaudited interim results are not necessarily indicative of the results for the full fiscal year. These financial statements should be read in conjunction with the audited financial statements in the Company's Form 10-K for the year endedCompany has adopted an October 31 2021 filed on February 03, 2022 and Management's Discussion and Analysis of Financial Condition and Results of Operations. fiscal year end.

Cash and Cash Equivalents

The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. The Company had $0 cash as of January 31, 2023 and $0 as of October 31, 2022.

Fair Value of Financial Instruments

ASC topic 820 “Fair Value Measurements and Disclosures” establishes a three-tier fair value hierarchy, which prioritizes the inputs in measuring fair value. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market.

These tiers include:

Level 1: defined as observable inputs such as quoted prices in active markets.

Level 2: defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and

Level 3: defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions.

The carrying value of accounts payable and the Company’s loan from shareholder approximates its fair value due to their short-term maturity.

Income Taxes

Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized.

Use of Estimates in the Preparation of Financial Statements

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

Revenue Recognition

The purpose of our business is to provide a full range of services in the field of Meeting, Incentive, Conference, and Exhibition (“MICE”) tourism in for corporate customers from and in the United States and China.

Services are provided through industry conferences and business meetings, dealer conferences for producers, motivational and incentive arrangements for key employees, and to organize participation in exhibitions and forums.

The Company will recognize revenue in accordance with ASC topic 606 “Revenue from Contracts with Customers”. The core principle of ASC 606 is that an entity recognizes revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. An entity recognizes revenue in accordance with that core principle by applying the following steps:

Step 1: Identify the contract(s) with a customer

Step 2: Identify the performance obligations in the contract

Step 3: Determine the transaction price

Step 4: Allocate the transaction price to the performance obligations in the contract

Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation.

Specifically, Section 606-10-50 requires an entity to provide information about: a. Revenue recognized from contracts with customers, including the disaggregation of revenue into appropriate categories; b. Contract balances, including the opening and closing balances of receivables, contract assets, and contract liabilities; c. Performance obligations, including when the entity typically satisfies its performance obligations and the transaction price that is allocated to the remaining performance obligations in a contract; d. Significant judgments, and changes in judgments, made in applying the requirements to those contracts.

CommitmentsStock-Based Compensation

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

Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties, and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated.not granted any stock options.

Net Loss per CommonBasic Income (Loss) Per Share

Net loss per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net lossincome (loss) per share is computedcalculated by dividing the Company’s net lossincome (loss) applicable to common shareholders by the weighted average number of shares of common stock outstandingshares during the period. Diluted net lossincome (loss) per share is computedcalculated by dividing the Company’s net lossincome (loss) available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. There are no such common stock and potentially outstanding shares of common stock during each period. There were no potentially dilutive sharesequivalents outstanding as of JulyJanuary 31, 2023, and October 31, 2022. As the Company has incurred losses for all periods, the impact of theIn loss years common stock equivalents would not be antidilutive, and therefore, are not included in the calculation.as they would be anti-dilutive.

Recent Accounting PronouncementsComprehensive Income

The Company doeshas established standards for reporting of comprehensive income, its components and accumulated balances. When applicable, the Company would disclose this information on its Statement of Stockholders’ Equity. Comprehensive income comprises equity except those resulting from investments by owners and distributions to owners. The Company has not anticipatehad any recently released accounting standards pronouncementssignificant transactions that are required to have a significant impact onbe reported financial position or results of operations in these or future financial statements.other comprehensive income.

NOTE 3 – GOING CONCERN

The accompanying financial statements have been prepared in conformity with generally accepted accounting principles, which contemplate continuation of the Company as a going concern. However, the Company has an accumulated deficit of $67,555. The Company currently has no working capital, and has not completed its efforts to establish a stabilized source of revenues sufficient to cover operating costs over an extended period of time. These factors raise substantial doubt about the ability of the Company to continue as a going concern. These financial statements do not include any adjustments related to the recovery or classification of assets or the amounts and classifications of liabilities that might be necessary should the company be unable to continue as a going concern.

Management anticipates that the Company will be dependent, for the near future, on additional investment capital to fund operating expenses. The Company intends to position itself so that it may be able to raise additional funds through the capital markets. In light of management’s efforts, there are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern.

NOTE 4 – LOANS FROM RELATED PARTY LOANS

In support of the Company’s efforts and cash requirements, it may rely on advances from related parties until such time that the Company can support its operations or attains adequate financing through sales of its equity or traditional debt financing. There is no formal written commitment for continued support by shareholders. Amounts represent advances or amounts paid in satisfaction of liabilities. The advances are considered temporary in nature and have not been formalized by a promissory note.

As of JulyJanuary 31, 2023, and October 31, 2022, the Company had a loan outstanding with Mr. Sergey Gandinthe Company’s related party in the amount of $27,248 compared toand $20,65027,248 as. As of January 31, 2023, and October 31, 2021. The2022, the loan is non-interest bearing, due upon demand and unsecured.

NOTE 54 – COMMON STOCK

The Company has 75,000,000, $0.001 par value shares of common stock authorized. As of JulyJanuary 31, 2023, and October 31, 2022, the Company had 6,240,000 shares issued and outstanding.

NOTE 5 – RELATED PARTY TRANSACTIONS

As of January 31, 2023, the Company had a non-interest-bearing loan payable to its sole director in the amount of $27,248.

The Company’s officers and director provide services and office space to the Company without compensation.

NOTE 6 – COMMITMENTS AND CONTINGENCIES

The Company neither owns nor leases any real or personal property. An officer has provided office services without charge. There is no obligation for the officer to continue this arrangement. Such costs are immaterial to the financial statements and accordingly are not reflected herein. The officerofficers and directordirectors are involved in other business activities and most likely will become involved in other business activities in the future.

NOTE 7– INCOME TAXES

As of January 31, 2023, the Company had net operating loss carry forwards of approximately $172,836 that may be available to reduce future years’ taxable income in varying amounts through 2037. Future tax benefits which may arise as a result of these losses have not been recognized in these financial statements, as their realization is determined not likely to occur and accordingly, the Company has recorded a valuation allowance for the deferred tax assets relating to these tax loss carryforwards. The provision for Federal income tax consists of the following:

The cumulative tax effect at the expected rate of 21% of significant items comprising our net deferred tax amount is as follows:

Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carry forwards of approximately $172,836 for Federal income tax reporting purposes are subject to annual limitations. Should a change in ownership occur net operating loss carry forwards may be limited as to use in future years.

NOTE 78 – SUBSEQUENT EVENTS

In accordance with ASC 855,855-10 the Company has analyzed its operations subsequent to JulyJanuary 31, 20222023, and to the date these financial statements were issued, as of September 27, 2022 and concluded there are no material subsequent eventshas determined to disclose in these financial statements.the below event.

On March 6, 2023, the Company acquired Bret International Holding Corp in exchange for the issuance of 6,000,000 newly issued shares of the Company’s common stock.

FORWARD LOOKING STATEMENTS

Statements made in this Form 10-Q that are not historical or current facts are "forward-looking statements" made pursuant to the safe harbor provisions of Section 27A of the Securities Act of 1933 (the "Act") and Section 21E of the Securities Exchange Act of 1934. These statements often can be identified by the use of terms such as "may," "will," "expect," "believe," "anticipate," "estimate," "approximate" or "continue," or the negative thereof. We intend that such forward-looking statements be subject to the safe harbors for such statements. We wish to caution readers not to place undue reliance on any such forward-looking statements, which speak only as of the date made. Any forward-looking statements represent management's best judgment as to what may occur in the future. However, forward-looking statements are subject to risks, uncertainties and important factors beyond our control that could cause actual results and events to differ materially from historical results of operations and events and those presently anticipated or projected. We disclaim any obligation subsequently to revise any forward-looking statements to reflect events or circumstances after the date of such statement or to reflect the occurrence of anticipated or unanticipated events.

ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATION

Employees and Employment AgreementsEMPLOYEES AND EMPLOYMENT AGREEMENTS

At present, we have no5 employees other than our officer and director. We presently do not have pension, health, annuity, insurance, stock options, profit sharing or similar benefit plans; however, we may adopt such plans in the future. There are presently no personal benefits available to any officers, directors or employees.

Results of Operation

Our financial statements have been prepared assuming that we will continue as a going concern and, accordingly, do not include adjustments relating to the recoverability and realization of assets and classification of liabilities that might be necessary should we be unable to continue in operation.

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

Three-Month Period Ended JulyJanuary 31, 20222023 and 20212022

Our net loss for the three-month period ended JulyJanuary 31, 20222023 was $2,750$104,632 compared to a net loss of $758$441 for the three-month period ended JulyJanuary 31, 2021.2022. During the three-month periods ended JulyJanuary 31, 20222023 and 20212022 we have not generated any revenue. In line with our fully established business plan and plan of operations, company management has investigated numerous available marketing platforms within its industry and carried out further analysis of the Russian, Chinese and U.S. commercial markets for the type of services Arma Services, Inc. provides.

Nine-Month Period Ended July 31, 2022 and 2021

Our net loss for the nine-month period ended July 31, 2022 was $9,010 compared to a net loss of $2,028 for the nine-month period ended July 31, 2021. During the nine-month periods ended July 31, 2022 and 2021 we have not generated any revenue. In line with our fully established business plan and plan of operations, company management has investigated numerous available marketing platforms within its industry and carried out further analysis of the Russian, Chinese and U.S. commercial markets for the type of services Arma Services, Inc. provides.

Liquidity and Capital ResourcesResource

Three and Nine Months Ended July 31, 2022

As of July 31, 2022 and October 31, 2021, our total assets were $0. As of July 31, 2022 and October 31, 2021, our liabilities were $41,155 and $32,145 respectively. Stockholders’ deficit was $41,155 and $32,145 as of July 31, 2022 and October 31, 2021.

s

Three Months Ended January 31, 2023

Cash Flows from Operating Activities

For the three-month period ended JulyJanuary 31, 2023, net cash flows used in operating activities was $0. For the three -month period ended January 31, 2022, net cash flows used in operating activities was $nil. For the three -month period ended July 31, 2021, net cash flows used in operating activities was $nil.$(1,936).

For the nine-month period ended July 31, 2022, net cash flows used in operating activities was $6,598. For the nine -month period ended July 31, 2021, net cash flows used in operating activities was $2,143.

Cash Flows from Investing Activities

We have not generated cash flows from investing activities for the three-month and nine-monththree -month periods ended JulyJanuary 31, 20222023 and 2021.

Cash Flows from Financing Activities2022.

For the three-month period ended JulyJanuary 31,, 2022, 2023, we have generated $nil $0 of cash flows from financing activities. For the three-month period ended JulyJanuary 31,, 2021, 2022, we have generated $nil$1,936 of cash flows from financing activities.

For the nine-month period ended July 31, 2022, we have generated $6,598 of cash flows from financing activities. For the nine-month period ended July 31, 2021, we have generated $2,143 of cash flows from financing activities.

Plan of Operation and Funding

We expect that working capital requirements will continue to be funded through a combination of our existing funds and further issuances of securities. Our working capital requirements are expected to increase in line with the growth of our business.

Existing working capital, furtherFurther advances, and debt instruments, and anticipated cash flow are expected to be adequate to fund our operations over the next twelve months. We have no lines of credit or other bank financing arrangements. Generally, we have financed operations to date through the proceeds of the private placement of equity and debt instruments. In connection with our business plan, management anticipates additional increases in operating expenses and capital expenditures relating to: (i) acquisition of inventory; (ii) developmental expenses associated with a start-up business; and (iii)(ii) marketing expenses. We intend to finance these expenses with further issuances of securities, and debt issuances. Thereafter, we expect we will need to raise additional capital and generate revenues to meet long-term operating requirements. Additional issuances of equity or convertible debt securities will result in dilution to our current shareholders. Further, such securities might have rights, preferences or privileges senior to our common stock. Additional financing may not be available upon acceptable terms, or at all. If adequate funds are not available or are not available on acceptable terms, we may not be able to take advantage of prospective new business endeavors or opportunities, which could significantly and materially restrict our business operations. We will have to raise additional funds in the next twelve months in order to sustain and expand our operations. We currently do not have a specific plan of how we will obtain such funding; however, we anticipate that additional funding will be in the form of equity financing from the sale of our common stock. We have and will continue to seek to obtain short-term loans from our director, although no future arrangement for additional loans has been made. We do not have any agreements with our director concerning these loans. We do not have any arrangements in place for any future equity financing.

Off-Balance Sheet Arrangements

As of the date of this Quarterly 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

Going Concern

The accompanying financial statements have been prepared in conformity with generally accepted accounting principles, which contemplate continuation of the Company as a going concern. However, the Company has an accumulated deficit of $67,555.$(172,836). The Company currently has negative working capital, and has not completed its efforts to establish a stabilized source of revenues sufficient to cover operating costs over an extended period of time. These factors raise substantial doubt about the ability of the Company to continue as a going concern. These financial statements do not include any adjustments related to the recovery or classification of assets or the amounts and classifications of liabilities that might be necessary should the company be unable to continue as a going concern.

Management anticipates that the Company will be dependent, for the near future, on additional investment capital to fund operating expenses. The Company intends to position itself so that it may be able to raise additional funds through the capital markets. In light of management’s efforts, there are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.

No report required.

ITEM 4. CONTROLS AND PROCEDURES

Our management is responsible for establishing and maintaining a system of disclosure controls and procedures (as defined in Rule 13a-15(e) and 15d-15(e) under the Exchange Act) that is designed to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the Commission’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by an issuer in the reports that it files or submits under the Exchange Act is accumulated and communicated to the issuer’s management, including its principal executive officer or officers and principal financial officer or officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.

An evaluation was conducted under the supervision and with the participation of our management of the effectiveness of the design and operation of our disclosure controls and procedures as of JulyJanuary 31, 2022.2023. Based on that evaluation, our management concluded that our disclosure controls and procedures 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. Such officer also confirmed that there was no change in our internal control over financial reporting during the three-month period ended JulyJanuary 31, 20222023 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

PART II. OTHER INFORMATION

ITEM 1. 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 Quarterly 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.

ITEM 2. UNREGISTERED SALES OF EQUITYEQUITY SECURITIES AND USE OF PROCEEDS

No report required.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

None.

ITEM 4. MINE SAFETY DISCLOSURES

Not applicable.

ITEM 5. OTHER INFORMATION

Item 5.01 Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers.No report required.

On August 17, 2022, the sole existing director and officer resigned immediately. Accordingly, Clive Hill, serving as a director and an officer, ceased to be the President, Chief Executive Officer, Chief Financial Officer, and as a Member of the Board of Directors of the Company. Also on August 17, 2022, Maria Teresa Tattersfield consented to act as a Member of the Board of Directors of the Company, Alberto Ramirez consented to act as a Member of the Board of Directors of the Company, Eduardo Piquero consented to act as a Member of the Board of Directors of the Company, and Jaime Sanchez Cortina consented to act as the new President, CEO, CFO, and Member of the Board of Directors of the Company.

ITEM 6. EXHIBITS

Exhibits:

__________________

* Filed Herewith

SIGNATURES

In accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.