| Summary of Significant Accounting Policies (Policies) | 12 Months Ended |
| Mar. 31, 2021 |
| Summary Of Significant Accounting Policies Policies Abstract | |
| Basis of Presentation | Basis of Presentation On October 21, 2020, the Company’s board
of directors approved a change to its fiscal year end from December 31 to March 31, which is the fiscal year end of YeeTah, to
align its reporting periods to be more consistent with YeeTah. The consolidated financial statements of the
Group are prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). |
| Use of Estimates | Use of Estimates The preparation of the Company’s consolidated
financial statements in conformity with accounting principles generally accepted in the United States of America requires us to
make certain 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. The reported amounts of revenues and expenses may be affected by
the estimates that management is required to make. Actual results could differ from those estimates. |
| Foreign currency and foreign currency translation | Foreign Currency and Foreign Currency Translation The Company’s reporting currency is the US$.
The Company’s operations are principally conducted in Hong Kong where Hong Kong dollar is the functional currency. Transactions denominated in other than the functional
currencies are re-measured into the functional currency of the entity at the exchange rates prevailing on the transaction dates. Monetary
assets and liabilities denominated in currencies other than the applicable functional currencies are translated into the functional currency
at the prevailing rates of exchange at the balance date. The resulting exchange differences are reported in the statements of operations
and comprehensive loss. The exchanges rates used for translation from Hong Kong dollar to US$ was
7.8000, a pegged rate determined by the linked exchange rate system in Hong Kong. This pegged rate was used to translate Company’s
balance sheets, income statement items and cash flow items for both 2021 and 2020. |
| Certain risks and concentration | Certain Risks and Concentration The Company’s financial instruments that
potentially subject the Company to significant concentrations of credit risk consist primarily of cash and cash equivalents and
receivables, and other assets. As of March 31, 2021, substantially all of the Company’s cash and cash equivalents were held
in major financial institutions located in Hong Kong, which management considers to being of high credit quality. |
| Cash and Cash Equivalents | Cash and Cash Equivalents Cash and cash equivalents consist of petty
cash on hand and cash held in banks, which are highly liquid and have original maturities of three months or less and are unrestricted
as to withdrawal or use. |
| Accounts Receivable | Accounts Receivable Accounts receivable represents trade receivable
and are recognized initially at fair value and subsequently adjusted for any allowance for doubtful accounts and impairment. The Company makes impairment loss for bad and
doubtful debts based on assessments of the recoverability of the trade and other receivables based on individual account analysis,
including the current creditworthiness and the past collection history of each debtor. Impairments arise when there is an objective
evidence indicate that the balances may not be collectible. The identification of bad and doubtful debts, in particular of a loss
event, requires the use of judgment and estimates, which involve the estimates of specific losses on individual exposures, as well
as a provision on historical trends of collections. Based on management of customers’ credit and ongoing relationship, management
makes conclusions whether any balances outstanding at the end of the period will be deemed uncollectible on an individual basis
and on aging analysis basis. The provision is recorded against accounts receivables balances, with a corresponding charge recorded
in the statements of income and comprehensive income. Delinquent account balances are written-off against the allowance for doubtful
accounts after management has determined that the likelihood of collection is not probable. The Company historically did not have material
bad debts in accounts receivable. There were no bad debt expenses for the years ended March 31, 2021 and 2020 and there was no
provision for doubtful accounts as of March 31, 2021 and 2020. |
| Revenue Recognition | Revenue Recognition The Company generates revenue primarily by
providing insurance brokerage services in Hong Kong. The Company sells insurance products underwritten by insurance companies operating
in Hong Kong to its individual customers and is compensated for its services by commissions paid by insurance companies, typically
based on a percentage of the premium paid by the insured. The Company adopted ASC 606 for its fiscal year beginning on April 1,
2019 using the modified retrospective approach. There were no material unfinished contracts with customers on the adoption date
of ASC 606. Prior to the adoption of ASC 606, under ASC
605, the basic criteria necessary for revenue recognition were:
(i) Persuasive evidence of an arrangement exists,
(ii) Delivery has occurred or services have been rendered
(iii) The selling price is fixed or determinable, and
(iv) Collectability is reasonably assured. Revenue is recognized when the brokerage services
are rendered under ASC 605. ASC 606 provides for a five-step model for
recognizing revenue from contracts with customers. These five steps include:
(i) Identify the contract
(ii) Identify performance obligations
(iii) Determine transaction price
(iv) Allocate transaction price
(v) Recognize revenue The Company enters into contracts with our
customers (insurance companies) primarily through written contracts. Performance obligation for these insurance brokerage contracts
is to help our insurance company customers to promote, coordinate and complete subscriptions of insurance policies offered by our
customers for sales of our products to our customers. Under ASC 606, revenue is recognized when the
customer obtains control of a good or service. A customer obtains control of a good or service if it has the ability to direct
the use of and obtain substantially all of the remaining benefits from that good or service. The transfer of control of the Company’s
brokerage services generally occurs at a point in time on the effective date of the associated insurance contract when the policy
transfers to the customer. The insurance policy entered between the insurance company and the insured customer generally contains
a cool-off period of one to two months. When the cool-off period elapses and the insured customer does not withdraw from the insurance
policy, the policy becomes effective. Once the transfer of control of a service occurs, the Company has satisfied its insurance
brokerage performance obligation and recognizes revenue. |
| Fair value measurement | Fair Value Measurement Fair value is the price that would be received
from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement
date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value,
the Company considers the principal or most advantageous market in which it would transact and it considers assumptions that market
participants would use when pricing the asset or liability. The established fair value hierarchy requires
an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. A financial
instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to
the fair value measurement. The three levels of inputs that may be used to measure fair value as follows:
Level 1: Quoted prices (unadjusted) in active markets for identical assets or liabilities.
Level 2: Observable, market-based inputs, other than quoted prices, in active markets for identical assets or liabilities.
Level 3: Unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The Company’s financial instruments include
cash and cash equivalents, accounts receivable, due from related parties, accounts payable and accrued liabilities, and due to
related party. The carrying amounts of these financial instruments approximate their fair values due to the short-term nature of
these instruments. The Company noted no transfers between levels
during any of the periods presented. The Company did not have any instruments that were measured at fair value on a recurring nor
non-recurring basis as of March 31, 2021. |
| Property and Equipment | Property and Equipment Property and equipment are recorded at cost,
less accumulated depreciation and impairment. Depreciation of property and equipment is calculated on a straight-line basis, after
consideration of expected useful lives and estimated residual values. The estimated annual deprecation rate of these assets are
generally as follows:
Category Depreciation rate Estimated residual value
Office equipment 20% Nil
Leasehold improvements Shorter of lease term or 20% Nil Expenditures for maintenance and repairs are
expensed as incurred. Gains and losses on disposals are the differences between net sales proceeds and carrying amount of the relevant
assets and are recognized in the statements of operations and comprehensive loss. |
| Impairment of Long-Lived Assets | Impairment of Long-Lived Assets The Company evaluates its long-lived assets
for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable.
Recoverability is measured by comparison of the carrying amounts to the expected future undiscounted cash flows attributable to
these assets. If it is determined that an asset is not recoverable, an impairment loss is recorded in the amount by which the carrying
amount of the assets exceeds the expected discounted cash flows arising from those assets. There were no impairment losses for the years
ended March 31, 2021 and 2020. |
| Leases | Leases A lease for which substantially all the benefits
and risks incidental to ownership remain with the lessor is classified by the lessee as an operating lease. When a lease contains
rent holidays, the Company records the total expenses on a straight-line basis over the lease term. Leases that substantially transfer to the Company
all the risks and rewards of ownership of assets are accounted for as capital leases. At the commencement of the lease term, a
capital lease is capitalized at the lower of the fair value of the leased asset and the present value of the minimum lease payments,
each determined at the inception of the lease. The corresponding liability to the lessor is
included in the balance sheets as capital lease obligation. Lease payments are apportioned between the finance charge and the reduction
of the outstanding liability. The finance charge is allocated to each period during the lease term so as to produce a constant
periodic rate of interest on the remaining balance of the liability. Assets under capital leases are depreciated
the same as owned assets over the shorter of the lease term and their estimated useful lives. |
| Taxation | Taxation Current income taxes are provided on the basis
of net profit for financial reporting purposes, adjusted for income and expense items which are not assessable or deductible for
income tax purposes, in accordance with the regulations of the relevant tax jurisdictions. Deferred income taxes are recognized for temporary
differences between the tax bases of assets and liabilities and their reported amounts in the financial statements, net operating
loss carryforwards and credits. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it
is more likely than not that some portion or all of the deferred tax assets will not be realized. Current income taxes are provided
in accordance with the laws of the relevant taxing authorities. Deferred tax assets and liabilities are measured using enacted
rates expected to apply to taxable income in which temporary differences are expected to be reversed or settled. The effect on
deferred tax assets and liabilities of changes in tax rates is recognized in the statement of operations and comprehensive income
in the period of the enactment of the change. The Company considers positive and negative
evidence when determining whether a portion or all of its deferred tax assets will more likely than not be realized. This assessment
considers, among other matters, the nature, frequency and severity of current and cumulative losses, forecasts of future profitability,
the duration of statutory carry-forward periods, its experience with tax attributes expiring unused, and its tax planning strategies.
The ultimate realization of deferred tax assets is dependent upon its ability to generate sufficient future taxable income within
the carry-forward periods provided for in the tax law and during the periods in which the temporary differences become deductible.
When assessing the realization of deferred tax assets, the Company has considered possible sources of taxable income including
(i) future reversals of existing taxable temporary differences, (ii) future taxable income exclusive of reversing temporary
differences and carry-forwards, (iii) future taxable income arising from implementing tax planning strategies, and (iv) specific
known trend of profits expected to be reflected within the industry. The Company recognizes a tax benefit associated
with an uncertain tax position when, in its judgment, it is more likely than not that the position will be sustained upon examination
by a taxing authority. For a tax position that meets the more-likely-than-not recognition threshold, the Company initially and
subsequently measures the tax benefit as the largest amount that the Company judges to have a greater than 50% likelihood of being
realized upon ultimate settlement with a taxing authority. The Company’s liability associated with unrecognized tax benefits
is adjusted periodically due to changing circumstances, such as the progress of tax audits, case law developments and new or emerging
legislation. Such adjustments are recognized entirely in the period in which they are identified. The Company’s effective
tax rate includes the net impact of changes in the liability for unrecognized tax benefits and subsequent adjustments as considered
appropriate by management. The Company classifies interest and penalties recognized on the liability for unrecognized tax benefits
as income tax expense. |
| Stock-Based Compensation | Stock-Based Compensation We recognize stock-based compensation in accordance
with FASB ASC 718, Stock Compensation. ASC 718 requires that the cost resulting from all share-based transactions be recorded in
the financial statements. It establishes fair value as the measurement objective in accounting for share-based payment arrangements
and requires all entities to apply a fair-value-based measurement in accounting for share-based payment transactions with employees.
ASC 718 also establishes fair value as the measurement objective for transactions in which an entity acquires goods or services
from non-employees in share-based payment transactions. |
| Earnings per share | Earnings per share Basic earnings per share is computed by dividing
net income attributable to common shareholders by the weighted average number of shares of common stock outstanding during the
period using the two-class method. Under the two-class method, net income is allocated between shares of common stock and other
participating securities based on their participating rights. Net loss is not allocated to other participating securities if based
on their contractual terms they are not obligated to share in the losses. Diluted earnings per share is calculated by dividing
net income attributable to common shareholders by the weighted average number of common and dilutive common equivalent shares outstanding
during the period. Common equivalent shares are not included in the denominator of the diluted loss per share calculation when
inclusion of such shares would be anti-dilutive. |
| Recent Accounting Pronouncements | Recently Issued Accounting Standards The Company has reviewed all the recent accounting
pronouncements issued to date of the issuance of these financial statements, and does not believe any of these pronouncements will
have a material impact on the Company. |
