| Summary of significant accounting policies (Policies) | 9 Months Ended |
| Dec. 31, 2022 |
| Accounting Policies [Abstract] | |
| Basis of Presentation | Basis of Presentation The Company’s unaudited condensed financial
statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S.
GAAP”). The accompanying unaudited condensed financial statements reflect all adjustments, consisting of only normal recurring items,
which, in the opinion of management, are necessary for a fair statement of the results of operations for the periods shown and are not
necessarily indicative of the results to be expected for the fiscal year ending March 31, 2023. These unaudited condensed financial statements
should be read in conjunction with the financial statements and related notes included in the Company’s Annual Report on Form 10-K
for the year ended March 31, 2022, which was filed with the Securities and Exchange Commission on June 29, 2022. |
| Use of Estimates | Use of Estimates The preparation of the Company’s consolidated
financial statements in conformity with the U.S. GAAP requires the Company 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 United
States Dollar (“US$” or “$”). The Company’s operations are principally conducted in Hong Kong where Hong
Kong dollar is the functional currency. The functional currency of the Company’s two subsidiaries, Lutter Global Limited and QDMI
Software Group Limited, is the Euro. 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 sheet 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 The exchanges rates used for translation from Euro
to US$ are as follows:
Schedule of exchange rates
December
31, 2022 December
31, 2021
Period-end
spot rate EUR
1 = US$ 1.0698 EUR
1 = US$ 1.1318
Average
rate for nine months period EUR
1 = US$ 1.0310 EUR
1 = US$ 1.1762 |
| 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 December 31, 2022, 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 operations and comprehensive
loss. 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 three and nine months ended December 31, 2022 and 2021 and there
was no |
| 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. 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 insurance brokerage contracts
with customers (insurance companies). Performance obligation for these insurance brokerage contracts is to help insurance company customers
to promote, coordinate and complete subscriptions of insurance policies offered by 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, lease 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 December 31, 2022. |
| 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:
Schedule of estimated annual deprecation rate
Category Depreciation
rate Estimated residual value
Office
equipment 3 years Nil
Leasehold
improvements Shorter of
lease term or 3 years 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 |
| Leases | Leases Arrangements meeting the definition of a lease are
classified as operating or finance leases, and are recorded on the consolidated balance sheet as both a right of use asset and lease liability,
calculated by discounting fixed lease payments over the lease term at the rate implicit in the lease or the Company’s incremental
borrowing rate. Lease liabilities are increased by interest and reduced by payments each period, and the right of use asset is amortized
over the lease term. For operating leases, interest on the lease liability and the amortization of the right of use asset result in straight-line
rent expense over the lease term. In calculating the right of use asset and lease liability,
the Company elects to combine lease and non-lease components as permitted under ASC 842. The Company excludes short-term leases having
initial terms of 12 months or less from the new guidance as an accounting policy election and recognizes rent expense on a straight-line
basis over the lease term. |
| 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 The Company recognizes 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 holders of common stock 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 holders
of common stock 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. |
| Recently Issued Accounting Standards | 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. |
