Leopard Energy (LEEN) 10-K/A 17 Apr 24 2023 FY Annual report (amended) Financial data

Cover

Cover - USD ($)	12 Months Ended
	Jul. 31, 2023	Apr. 16, 2024	Jan. 31, 2023
Cover [Abstract]
Entity Registrant Name	Cyber Apps World Inc.
Entity Central Index Key	0001230524
Document Type	10-K/A
Amendment Flag	true
Entity Voluntary Filers	No
Current Fiscal Year End Date	--07-31
Entity Well Known Seasoned Issuer	No
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	Yes
Document Period End Date	Jul. 31, 2023
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Entity Common Stock Shares Outstanding		1,272,917
Entity Public Float			$ 78,794
Document Annual Report	true
Document Transition Report	false
Document Fin Stmt Error Correction Flag	false
Entity File Number	000-50693
Entity Incorporation State Country Code	NV
Entity Tax Identification Number	90-0314205
Entity Address Address Line 1	Via Tomaso Rodari 6
Entity Address Address Line 2	6
Entity Address City Or Town	Lugano
Entity Address Country	CH
Entity Address Postal Zip Code	6900
City Area Code	41
Icfr Auditor Attestation Flag	false
Auditor Name	WWC, P.C.
Auditor Location	New York, New York
Auditor Firm Id	1171
Local Phone Number	791595013
Security 12g Title	Common Stock, par value $0.001
Entity Interactive Data Current	Yes
Amendment Description	In a Form 10-K/A filed with the Securities and Exchange Commission on December 15, 2023, Cyber Apps World, Inc. (the “Company”), disclosed that it had recently learned that, despite representations and statements to the contrary, Ahmed & Associates, P.C. (“AAPC”), the accounting firm that the Company had retained as its independent registered accounting firm with respect to the audit of its financial statements for the year ended July 31, 2023, was not registered with the Public Company Accounting Oversight Board (the “PCAOB”), as required by the rules and regulations adopted by the SEC.  Subsequent to that date, the PCAOB revoked the registration of Jack Shama, CPA, the accounting firm that had audited the Company’s financial statements for the year ended July 31, 2022.  The Company is therefore amending “Item 8. Financial Statements and Supplementary Data” of its Annual Report on Form 10-K for the year ended July 31, 2023 (the “Form 10-K”) to include financial statements for the years ended July 31, 2023 and July 31, 2022, which have been audited by a PCAOB registered accounting firm. The Company is also amending “Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations” of the Form 10-K to provide corresponding updated disclosure. The new management had to interface with problems of uncertainty due to the incompleteness of the data provided and available, the objective impossibility of finding further information useful for understanding past management for which it draws up this restatement of its financial statements with the awareness of not being able to control and certify transactions prior to the purchase of the company, which occurred in August 2023. The new management, having provided only the known, certain and certified data to the new auditor, who conducted his own audit based solely on their results, is aware that the financial statement results may contain objective inaccuracies or uncertainties.

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Jul. 31, 2023	Jul. 31, 2022
Current assets:
Cash	$ 3	$ 320
Deposits & prepayments	0	7,652
Total current assets	3	7,972
Total Assets	3	7,972
Current liabilities:
Accounts payable and accrued liabilities	123,309	117,869
Total current liabilities	123,309	117,869
Non-current liabilities:
Convertible notes payable	179,150	77,201
Loan payable	13,134	11,597
Total non-current liabilities	192,284	88,798
Total Liabilities	315,593	206,667
Commitments & Contingent Liabilities Shareholder's Equity
Preferred stock, $0.001 par value, 10,000,000 authorized, 100,000 and 0 issued and outstanding as of July 31, 2023 and 2022, respectively.	100
Common stock, $0.001 par value, 250,000,000 shares authorized, 1,272,917 and 961,448* issued and outstanding as of July 31, 2023 and 2022, respectively	1,272	961
Additional paid in capital	11,155,185	11,123,597
Accumulated deficit	(11,472,147)	(11,323,253)
Total Shareholder's Equity(Deficit)	(315,590)	(198,695)
Total Liabilities and Shareholder's Equity	$ 3	$ 7,972

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Jul. 31, 2023	Jul. 31, 2022
Consolidated Balance Sheets
Preferred Stock, Par Value	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	10,000,000	10,000,000
Preferred Stock, Shares Issued	100,000	0
Preferred Stock, Shares Outstanding	100,000	0
Common Stock, Par Value	$ 0.001	$ 0.001
Common Stock Shares Authorized	250,000,000	250,000,000
Common Stock, Shares Issued	1,272,917	961,448
Common Stock, Shares Outstanding	1,272,917	961,448

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - USD ($)	12 Months Ended
	Jul. 31, 2023	Jul. 31, 2022
Consolidated Statements of Operations and Comprehensive Loss
Revenue	$ 0	$ 0
Operating expenses
General and administrative expenses	(65,488)	(148,311)
Impairment Loss	(73,942)	(1,764,753)
Total operating expenses	(139,430)	(1,913,064)
Operating loss	(139,430)	(1,913,064)
Other expense
Interest expense	(9,464)	(25,565)
Total other expense	(9,464)	(25,565)
Net loss	(148,894)	(1,938,629)
Comprehensive loss	$ (148,894)	$ (1,938,629)
Basic net loss per common share*	$ (0.13)	$ (2.97)
Diluted net loss per common share*	$ (0.13)	$ (2.97)
Basic weighted average common shares outstanding*	1,145,667	652,135

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders Equity - USD ($)	Total	Preferred Stock	Common Stock	Additional Paid-In Capital	Retained Earnings (Accumulated Deficit)
Balance, shares at Jul. 31, 2021			463,079
Balance, amount at Jul. 31, 2021	$ 1,038,568	$ 0	$ 463	$ 10,422,729	$ (9,384,624)
Cancellation of Common shares, shares			(167,857)
Cancellation of Common shares, amount	(168)	0	$ (168)	0	0
Issuance of Common stock from convertible notes conversion, shares			501,543
Issuance of Common stock from convertible notes conversion, amount	610,534	0	$ 501	610,033	0
Issuance of Common Stock, shares			164,683
Issuance of Common Stock, amount	91,000	0	$ 165	90,835	0
Net Loss	(1,938,629)	0	$ 0	0	(1,938,629)
Balance, shares at Jul. 31, 2022			961,448
Balance, amount at Jul. 31, 2022	(198,695)	0	$ 961	11,123,597	(11,323,253)
Cancellation of Common shares, shares			(37,079)
Cancellation of Common shares, amount	(37)	0	$ (37)	0	0
Issuance of Common stock from convertible notes conversion, shares			98,160
Issuance of Common stock from convertible notes conversion, amount	23,486	0	$ 98	23,388	0
Issuance of Common Stock, shares			250,387
Issuance of Common Stock, amount	8,450	0	$ 250	8,200	0
Net Loss	(148,894)	$ 0	0	0	(148,894)
Issuance of Preferred stock, shares		300,000
Issuance of Preferred stock, amount	300	$ 300	0		0
Cancellation of Preferred stock, shares		(200,000)
Cancellation of Preferred stock, amount	(200)	$ (200)	$ 0		0
Round up shares	0	$ 0			0
Balance, shares at Jul. 31, 2023		100,000	1,272,917
Balance, amount at Jul. 31, 2023	$ (315,590)	$ 100	$ 1,272	$ 11,155,185	$ (11,472,147)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Jul. 31, 2023	Jul. 31, 2022
Cash flows from operating activities:
Net income (loss)	$ (148,894)	$ (1,938,629)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Impairment loss	73,942	1,764,753
Convertible notes interest accrued for conversion	9,463	25,565
Original initial discount and legal processing fees	19,340	37,869
Changes in assets and liabilities:
Prepaid expenses	(7,652)	35,000
Accounts payable and accrued expenses	5,440	(105,920)
Net cash used in operating activities	(48,360)	(181,362)
Cash flows from investing activities:
Software development	(73,942)	(375,000)
Net cash used in investing activities	(73,942)	(375,000)
Cash flows from financing activities:
Proceeds from Convertible bond	102,436	395,500
Proceeds from Loan	22,000	0
Repayment made to Loan balance	(11,000)	0
Proceeds from Issuance of preferred shares	100	0
Proceeds from Issuance of common shares	8,450	91,000
Net cash from financing activities	121,986	486,500
Net decrease in cash	(317)	(69,862)
Cash at beginning of period	320	70,182
Cash at end of period	3	320
Non cash activities
Issuing common stock and preferred stock in connection with convertible notes	$ 23,486	$ 610,534

Financial Statement Presentatio

Financial Statement Presentation	12 Months Ended
	Jul. 31, 2023
Financial Statement Presentation
Financial Statement Presentation	Note 1. Financial Statement Presentation Cyber Apps World Inc. (the “Company”), following the merger with the Company's wholly owned subsidiary on April 9, 2015, (formed for the sole purpose of merging with its parent), has been engaged in the development of mobile applications focusing on allowing users around the world to save money on products and services from member merchants and suppliers instantly with mobile coupons, using their desktops and/or mobile devices, including smartphones. The Company have not been successful in developing revenue from operations. The summary of significant accounting policies is presented to assist in the understanding of the financial statements. The financial statements and notes are the representations of management. These accounting policies conform to accounting policies generally accepted in the United States of America and have been consistently applied in the preparation of the financial statements. Restatement of previously issued consolidated financial statements The Company identified series of misstatements that required correction in its previously issued financial statements for the years ended July 31, 2023 and July 31, 2022, accordingly, the Company has restated the accompanying consolidated financial statements and related disclosure for the years ended July 31, 2023 and 2022 that were previously included in the Form 10-K filed with the SEC on October 25, 2023. The consolidated financial statements for the year end July 31, 2023 was unaudited. The Company has restated the previously issued financial statements to reflect the necessary adjustments. The restatement primarily relates to intangible assets valuation and impairment, equity retrospectively restatement. Major Restatement Background In October 2022, the shareholders representing a majority of the Company's issued voting shares, as well as the Company's Board of Directors approved a reverse stock split whereby each 840 pre-split shares of common stock shall be exchanged for one post-split share of common stock. Common stock, additional paid-in capital and per share data was not presented on a retroactive basis to reflect the reverse stock split in previously filed 10-K. The Company corrected the Changes in Shareholder’s Equity to retrospectively state the movement. Subsequently on August 23, 2023, the original major shareholder, JanBella Group, LLC, sold the 100,000 Series A Preferred Shares it held to Zenith Energy Ltd. for consideration of approximately $398,400. In the change in control transaction, Zenith Energy acquired 99.87% of the voting power of the Company. The Company is redirecting its business into the energy industry. The management assessed that all existing long-lived assets will no longer serve its original purposes and will not generate future cash inflows for the Company under the energy industry, in addition, the Company have not been successful in generating revenue for the year ended July 31, 2023 and 2022. The Management assessed it as a significant subsequent event indicate the carrying value of the intangible assets may not be recoverable. The Company booked an adjustment retrospectively to record the full impairment on intangible assets and restate the Company’s balance sheet and statements of operations and comprehensive loss as of and for the years ended July 31,2023 and 2022. The impact of restatement The following table summarized the effect of the restatement on each financial statement line items as of and for the year ended July 31, 2023 and 2022, as indicated: Summary of restatement – consolidated statements of balance sheet As of July 31, 2023 (Restated) 2022 (Restated) 2023 (Previously filed) 2022 (Previously filed) Assets Current assets: $ $ $ $ Cash 3 $ 320 3 $ 320 Deposits & prepayments - 7,652 - 7,652 Total current assets 3 7,972 3 7,972 Other Assets Software development - - 488,696 414,753 488,696 414,753 Total Assets 3 7,972 488,699 422,724 Liabilities and Shareholders’ Equity Current liabilities: Accounts payable and accrued liabilities 123,309 117,869 45,596 117,769 Total current liabilities 123,309 117,869 45,596 117,769 Non-current liabilities: Convertible notes payable 179,150 77,201 180,686 77,200 Loan payable 13,134 11,597 11,597 11,597 Total non-current liabilities 192,284 88,798 192,283 88,798 Total Liabilities 315,593 206,667 237,879 206,556 Commitments & Contingent Liabilities Shareholder’s Equity Preferred stock, $0.001 par value, 10,000,000 authorized, 100,000 and 0 issued and outstanding as of July 31, 2023 and 2022, respectively (Restated) Preferred stock, $0.001 par value, 10,000,000 authorized, 100,000 issued and outstanding as of July 31, 2023 and 2022(Previously filed) 100 - 100 100 Common stock, $0.001 par value, 250,000,000 shares authorized, 1,272,917 and 961,448* issued and outstanding as of July 31, 2023 and 2022, respectively (Restated) Common stock: $0.001 par value, 250,000,000 authorized, 1,272,917 issued and outstanding as of July 31, 2023 and 5,000,000,000 authorized, 807,616,147 issued and outstanding as of July 31, 2022, respectively (Previously filed) 1,272 961 506,755 444,701 Additional paid in capital 11,155,185 11,123,597 10,624,138 10,654,292 Accumulated deficit (11,472,147 ) (11,323,253 ) (10,880,173 ) (10,882,935 ) Total Shareholder’s Equity(Deficit) (315,590 ) (198,695 ) 250,820 216,158 Total Liabilities and Shareholder’s Equity 3 7,972 488,699 422,724 Summary of restatement – consolidated statements of operations and comprehensive loss For the Years Ended July 31, 2023 (Restated) 2022 (Restated) 2023 (Previously filed) 2022 (Previously filed) $ $ $ $ Revenue $ - $ - $ - $ - Operating expenses General and administrative expenses (65,488 ) (148,311 ) (74,029 ) (1,498,323 ) Impairment Loss (73,942 ) (1,764,753 ) Total operating expenses (139,430 ) (1,913,064 ) (74,029 ) (1,498,323 ) Operating loss (139,430 ) (1,913,064 ) (74,029 ) (1,498,323 ) Other income (expense) Interest expense (9,464 ) (25,565 ) (923 ) (25,565 ) Gain on write off of liabilities - - 77,714 - Total other income (expense) (9,464 ) (25,565 ) 76,791 (25,565 ) Net income(loss) (148,894 ) (1,938,629 ) 76,791 (25,565 ) Comprehensive income(loss) (148,894 ) (1,938,629 ) 76,791 (25,565 ) Basic net loss per common share* (0.13 ) (2.97 ) (0.00 ) (0.00 ) Diluted net loss per common share* (0.13 ) (2.97 ) (0.00 ) (0.00 ) Basic weighted average common shares outstanding* 1,149,155 652,135 1,272,917 807,616,147 Summary of restatement – consolidated statement of changes in shareholders’ equity Consolidated Statements of Changes in Shareholder’s Equity (Restated) Additional Common Stock Preferred Stock paid in Accumulated Number Par Value Number Par Value Capital Deficit Total $ $ $ $ $ Opening balance as of July 31, 2021 463,079 463 - - 10,422,729 (9,384,624 ) 1,038,568 Cancellation of Common shares (167,857 ) (168 ) - - - - (168 ) Issuance of Common stock from convertible notes conversion 501,543 501 - - 610,033 - 610,534 Issuance of Common Stock 164,683 165 - - 90,835 - 91,000 Net Loss - - - - - (1,938,629 ) (1,938,629 ) Closing Balance as of July 31, 2022 961,448 961 - - 11,123,597 (11,323,253 ) (198,695 ) Opening balance as of July 31, 2022 961,448 961 - - 11,123,597 (11,323,253 ) (198,695 ) Issuance of Common stock from convertible notes conversion 98,160 98 - - 23,388 - 23,486 Issuance of Common Stock 250,387 250 - - 8,200 - 8,450 Cancellation of Common shares (37,079 ) (37 ) - - - - (37 ) Issuance of Preferred stock - - 300,000 300 - 300 Cancellation of Preferred stock - - (200,000 ) (200 ) - (200 ) Round up shares - - - - Net Profit - - - - - (148,894 ) (148,894 ) Closing Balance as of July 31, 2023 1,272,917 1,272 100,000 100 11,155,185 (11,472,147 ) (315,590 ) Consolidated Statements of Stockholders' Equity July 31, 2023 (unaudited) and 2022 (Previously filed) Preferred Stock Common Stock Additional Paid-in Shares to be Accumulated Shares Amount Shares Amount Capital Issued Deficit Total Balance, July 31, 2021 $ - $ 388,986,268 $ 39,079 $ 10,384,113 $ 23,000 $ (9,388,089 ) $ 1,058,103 Cancellation of shares as of January 31, 2022 (141,000,000 ) (14,100 ) (14,100 ) Common stock issued for cash 559,629,879 419,722 270,179 689,901 Preferred stock issued 100 100 Shares to be issued 100,000 (23,000 ) (23,000 ) Other 3,465 3,465 Net loss for the period ended July 31, 2022 (1,498,311 ) (1,498,311 ) Balance, July 31, 2022 100,000 $ 100 $ 807,616,147 $ 444,701 $ 10,654,292 $ - $ (10,882,935 ) $ 216,158 Balance, July 31, 2022 100,000 $ 100 $ 807,616,147 $ 444,701 $ 10,654,292 $ (10,882,935 ) $ 216,158 Issuance of common stock 98,045,405 62,052 (30,152 ) 31,900 Preferred stock issued 200,000 200 200 Cancellation of common stock (904,390,639 ) Cancellation of preferred stock 200,000 (200 ) (200 ) Round up shares 2,004 2 (2 ) Net income for the period ended July 31, 2023 2,762 2,762 Balance, July 31, 2023 500,000 $ 100 1,272,917 $ 506,755 10,624,138 $ - $ (10,880,173 ) $ 250,820 Summary of restatement – consolidated statement of cash flows CYBER APPS WORLD, INC. Consolidated Statements of Cash Flows For the Years Ended July 31, 2023 (Restated) 2022 (Restated) 2023 (Previously filed) 2022 (Previously filed) $ $ $ $ Cash flows from operating activities: Net income (loss) (148,894 ) (1,938,629 ) (2,762 ) (1,498,322 ) Adjustments to reconcile net income (loss) to net cash used in operating activities: Impairment loss 73,942 1,764,753 - 1,350,000 Convertible notes interest accrued for conversion 9,463 25,565 - - Original initial discount and legal processing fees 19,340 37,869 - - Changes in assets and liabilities: Prepaid expenses (7,652 ) 35,000 - 35,000 Accounts payable and accrued expenses 5,440 (105,920 ) (64,523 ) (102,543 ) Net cash used in operating activities (48,360 ) (181,362 ) (61,761 ) (215,865 ) Cash flows from investing activities: Software development (73,942 ) (375,000 ) (73,942 ) (70,866 ) Net cash used in investing activities (73,942 ) (375,000 ) (73,942 ) (70,866 ) Cash flows from financing activities: Proceeds from Convertible notes 102,436 395,500 102,436 392,550 Shares to be issued (23,000 ) Proceeds from Loan 22,000 - 22,000 - Loan repayment (11,000 ) - (11,000 ) (43,482 ) Proceeds from Issuance of preferred shares 100 - - 100 Proceeds from Issuance of common shares 8,450 91,000 8,450 405,622 Proceeds from issuance of additional paid-in capital 270,179 Net cash from financing activities 121,986 486,500 135,386 216,869 Net decrease in cash (317 ) (69,862 ) (317 ) (69,862 ) Cash at beginning of period 320 70,182 320 70,182 Cash at end of period 3 320 3 320 Basis of Presentation Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the discharge of liabilities in the normal course of business for the foreseeable future. As reflected in the accompanying financial statements for the year ended July 31, 2023, the Company incurred net loss of $148,894. In addition, we reported cash used in operations of $48,360 from the Company’s operating activities. As of July 31, 2023, the Company had accumulated deficit of $11,472,147 and a working capital deficit of $123,306. Management believes these factors raise substantial doubt about the Company’s ability to continue as a going concern for the next twelve months. Since its incorporation, the Company has financed its operations almost exclusively through advances from its controlling shareholders. Management's plans are to finance operations through the sale of equity or other investments for the foreseeable future, as the Company does not receive significant revenue from its new business operations. There is no guarantee that the Company will be successful in arranging financing on acceptable terms. The Company's ability to raise additional capital is affected by trends and uncertainties beyond its control. The Company does not currently have any arrangements for financing, and it may not be able to find such financing if required. Obtaining additional financing would be subject to a number of factors, including investor sentiment. Market factors may make the timing, amount, terms or conditions of additional financing unavailable to it. These uncertainties raise substantial doubt about the ability of the Company to continue as a going concern. The accompanying financial statements do not include any adjustments that might result from the outcome of these uncertainties. These financial statements do not include any adjustments to reflect the possible future effect on the recoverability and classification of assets or the amounts and classifications of liabilities that may result from the outcome of these uncertainties. Management believes that the actions presently being taken to obtain additional funding and implement its strategic plan provide the opportunity for the Company to continue as a going concern.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Jul. 31, 2023
Summary of Significant Accounting Policies
Summary of Significant Accounting Policies	Note 2. Summary of Significant Accounting Policies Basis of Presentation The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“US GAAP”). The Company's functional currency is the USD. Critical Accounting Estimates The preparation of the financial statements is in conformity with generally accepted accounting principles in the United States of America, which require 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 financial statements and the reported amounts of revenues and expenses during the reporting periods. Management makes these estimates using the best information available at the time the estimates are made. Actual results could differ from those estimates. Significant accounting estimates include, but not limited to revenue recognition, allowance for doubtful accounts, useful lives and impairment of long-lived asset. Changes in facts and circumstances may result in revised estimates. Actual results could differ from those estimates, and as such, differences may be material to the consolidated financial statements. Concentrations of Credit Risk The Company’s financial instruments that are exposed to concentrations of credit risk consist principally of cash. The Company places its cash in what it believes to be credit-worthy financial institutions. The Company has not experienced any losses in such accounts and believes it is not exposed to any significant risk in cash. Fair Value of Financial Instruments Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") 820 (formerly Statement of Financial Accounting Standard ("SFAS") No. 157 Fair Value Measurements) establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as the following: · Level 1-defined as observable inputs such as quoted prices in active markets for identical assets or liabilities; · 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. Financial assets and liabilities of the Group primarily consisted of cash, prepayments, accounts payable and accrued liabilities, and the carrying amount of the financial instruments generally approximate their fair market values based on the short- term maturity of these instruments. ASC 825-10 "Financial Instruments" allows entities to voluntarily choose to measure certain financial assets and liabilities at fair value (fair value option). The fair value option may be elected on an instrument-by-instrument basis and is irrevocable unless a new election date occurs. If the fair value option is elected for an instrument, unrealized gains and losses for that instrument should be reported in earnings at each subsequent reporting date. The Group’s non-financial assets would be measured at fair value only if they were determined to be impaired. Impairment of long-lived assets The Company reviews its long-lived assets for potential impairment whenever significant events or changes in circumstances indicate the carrying value may not be recoverable in accordance with the guidance in ASC 360-15-35 “Impairment or Disposal of Long-Lived Assets.” An impairment exists when the carrying amount of the long-lived assets is not recoverable and exceeds its fair value. The carrying amount of a long-lived asset is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. If an impairment exists, the resulting write-down would be the difference between the fair market value of the long-lived asset and the related net book value. The Company is redirecting its business into the energy industry. The current sole shareholder Zenith Energy Ltd intends to rename the Company to a different name in the near future, which will be utilized for the purpose of acquiring energy production and related development opportunities in the US, and all existing long-lived assets will no longer serve its original purposes and will not be able to generate future cash inflows for the Company under the energy industry. As of July 31,2023, and 2022, all intangible assets have been fully impaired in connection with the acquisition of the Company by Zenith Energy Ltd occurred in August 2023. The Company recorded impairment loss of $73,942 and $414,753 on software for the years ended July 31, 2023 and 2022, respectively. Revenue Recognition The Company recognizes revenue when control of promised goods or services is transferred to the Company's customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. During the years ended July 31, 2023 and 2022, there were no revenue recognized. Goodwill Goodwill represents the excess of purchase price paid over the fair value of net identifiable assets (tangible and intangible assets) acquired in business combination transactions. Goodwill is not subject to amortization and is tested for impairment annually or more frequently if events or circumstances indicate that the asset might be impaired. The Company performs a qualitative assessment of its reporting units and certain select quantitative calculations against its current long-range plan to determine whether it is more likely than not (a likelihood of more than 50 percent) that the fair value of a reporting unit is less than its carrying amount. The Company considers persistent and lasting decline in revenue, negative operating cash flows, changes in internal strategic expansion plans, changes in any applicable regulatory environments, among other factors, as part of the qualitative assessment. The Company first assesses certain qualitative factors to determine whether the existence of events or circumstances leads to determination that it is more likely than not that the fair value of a reporting unit is less than its carrying amount. After assessing the totality of events or circumstances, the Company determines if it is not more likely than not that the fair value of a reporting unit is less than its carry amount, then performing the two-step impairment test is unnecessary. When necessary, impairment of goodwill is tested at the reporting unit level by comparing the reporting unit's carrying amount, including goodwill, to the fair value of the reporting unit. The fair value of the reporting unit is estimated using a discounted cash flow approach. If the carrying amount of the reporting unit exceeds its fair value, then a second step is performed to measure the amount of impairment loss, if any, by comparing the fair value of each identifiable asset and liability in the reporting unit to the total fair value of the reporting unit. If impairment exists, goodwill is immediately written off to its fair value and the loss is recognized in the consolidated statements of operations. The Company fully impaired its goodwill and recorded impairment loss of $1,350,000 for the year ended July 31, 2022. Basic and Diluted Net Loss Per Common Share The Company reports earnings per share in accordance with FASB ASC 260 "Earnings per share". The Company's basic earnings per share are computed using the weighted average number of shares outstanding for the periods presented. Diluted earnings per share are computed based on the assumption that any dilutive options or warrants were converted or exercised. Dilution is computed by applying the treasury stock method. Under this method, the Company's outstanding convertible notes are assumed to be exercised, and funds thus obtained were assumed to be used to purchase common stock at the average market price during the period. The calculation of weighted average shares outstanding for basic and diluted net loss per share assumes that the shares have been outstanding for the entire period presented. Basic loss per common share is computed by dividing the net loss available to common shareholders by the weighted-average number of shares of common stock outstanding during the period. Diluted earnings per common share is computed by dividing loss bear by common shareholders by the weighted-average number of shares of common stock outstanding during the period increased to include the number of additional shares of common stock that would have been outstanding if potentially dilutive securities had been issued. For the years ended July 31, 2023 and 2022, the following common stock equivalents were excluded from the computation of diluted net loss per share as the result of the computation was anti-dilutive. July 31, July 31 , 2023 2022 Shares Shares Convertible notes 179,150 77,201 Convertible Common Shares 5,831,071 188,330 For the years ended July 31, 2023 and 2022 the reconciliation to net loss per common share basic and the anti-dilutive impact on net loss per share, are as follows: Years Ended July 31, 2023 2022 Numerator: Net Loss $ (148,894 ) $ (1,938,629 ) Net Loss - diluted $ (148,894 ) $ (1,938,629 ) Denominator: Weighted average common shares outstanding 1,145,667 652,135 Effect of dilutive shares Convertible notes 5,831,071 188,330 Diluted 6,980,226 840,465 Net loss per common share: Basic $ (0.13 ) $ (2.97 ) Diluted $ (0.02 ) $ (2.31 ) Income Taxes Deferred income tax assets or liabilities are computed based on the temporary differences between the financial statement and income tax bases of assets and liabilities using the statutory marginal income tax rate in effect for the years in which the differences are expected to reverse. Deferred income tax expenses or credits are based on the changes in the deferred income tax assets or liabilities from period to period. A valuation allowance against deferred tax assets is required if, based on the weight of available evidence, it is more likely than not that some portion or all of the deferred tax assets will not be realized. The valuation allowance should be sufficient to reduce the deferred tax asset to the amount that is more likely than not to be realized. Recently Issued Accounting Pronouncements In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which requires, among other things, additional disclosures primarily related to the income tax rate reconciliation and income taxes paid. The expanded annual disclosures are effective for the Company’s year ending December 31, 2025. This ASU is currently not expected to have a material impact on the Company’s financial statements. Other accounting standards that have been issued or proposed by FASB that do not require adoption until a future date are not expected to have a material impact on the consolidated financial statements upon adoption. The Company does not discuss recent pronouncements that are not anticipated to have an impact on or are unrelated to its financial condition, results of operations, cash flows or disclosures.

Loan Payable and Convertible No

Loan Payable and Convertible Notes Payable	12 Months Ended
	Jul. 31, 2023
Loan Payable and Convertible Notes Payable
Loan Payable and Convertible Notes Payable	Note 3. Loan Payable and Convertible Notes Payable Loan Payable As of July 31, 2023, the Company has an outstanding short term loan payable balance of $13,134. This balance was fully repaid in August 2023. Convertible Promissory Note As of July 31, 2023 and 2022, the Company holds a balance of convertible note payable in the amount of $179,150 and $77,201, respectively, which entitled the holder with right of convertible into common stock at deemed prices ranging from 60% to 61% of the lowest market price of the Company's stock within the prior 20 trading days prior to conversion. The convertible notes bear interest at rates ranging from 10% to 12% of the face value per annum from the date of issue date until the same becomes due and payable, whether at maturity or upon acceleration or by prepayment or otherwise. The accrued and unpaid interest is subject to be reinvested into carry balance for conversion of common stocks. Upon the acquisition by Zenith Energy Ltd, all convertible note payable balance as of July 31, 2023 were fully redeemed in cash in August 2023. On January 20, 2021, the Company issued a convertible promissory note to an otherwise unaffiliated investor in the original principal amount of $43,500 with a gross proceed of $43,500. The note would mature on January 20, 2022. The note carries a 10% interest rate and was fully converted into 22,656 shares at an average of $2.02 per share by September 9, 2021. On March 25, 2021, the Company issued a convertible promissory note to an otherwise unaffiliated investor in the original principal amount of $38,000 with a gross proceed of $38,000. The note would mature on March 25, 2022. The note carries a 10% interest rate and was fully converted into 16,964 shares at an average of $2.35 per share by October 4, 2021. On May 11, 2021, the Company issued a convertible promissory note to an otherwise unaffiliated investor in the original principal amount of $103,750 with a gross proceed of $103,750. The note would mature on May 11, 2022. The note carries a 10% interest rate and was fully converted into 28,840 shares at an average of $3.86 per share by November 17, 2021. On May 21, 2021, the Company issued a convertible promissory note to an otherwise unaffiliated investor in the original principal amount of $38,750 with a gross proceed of $38,750. The note would mature on May 21, 2022. The note carries a 10% interest rate and was fully converted into 15,160 shares at an average of $2.70 per share by November 17, 2021. On August 2, 2021, the Company issued a convertible promissory note to an otherwise unaffiliated investor in the original principal amount of $48,000 with a gross proceed of $48,000. The note would mature on August 2, 2022. The note carries a 10% interest rate and was fully converted into 16,216 shares at an average of $2.96 per share by February 2, 2022. On September 3, 2021, the Company issued a convertible promissory note to an otherwise unaffiliated investor in the original principal amount of $43,750 with a gross proceed of $43,750. The note would mature on September 13, 2022. The note carries a 10% interest rate and was fully converted into 29,097 shares at an average of $1.50 per share by March 11, 2022. On September 13, 2021, the Company issued a convertible promissory note to an otherwise unaffiliated investor in the original principal amount of $55,000 with a gross proceed of $55,000. The note would mature on September 3, 2022. The note carries a 10% interest rate and was fully converted into 58,505 shares at an average of $0.94 per share by March 29, 2022. On October 19, 2021, the Company issued a convertible promissory note to an otherwise unaffiliated investor in the original principal amount of $48,750 with a gross proceed of $48,750. The note would mature on October 19, 2022. The note carries a 10% interest rate and was fully converted into 61,042 shares at an average of $0.84 per share by April 14, 2022. On November 17, 2021, the Company issued a convertible promissory note to Sixth Street Lending in the original principal amount of $55,000 and a gross proceed of $55,250 The note matured on November 17, 2022. The note carries a 10% interest rate; The Note was fully converted into 82,505 shares at an average of $0.70 per share by May 27, 2022. On December 7, 2021, the Company issued a convertible promissory note to an otherwise unaffiliated investor in the original principal amount of $48,750 with a gross proceed of $48,750. The note would mature on December 7, 2022. The note carries a 10% interest rate and was fully converted into 102,146 shares at an average of $0.50 per share by July 1, 2022. On January 4, 2022, the Company issued a convertible promissory note to an otherwise unaffiliated investor in the original principal amount of $50,000 with a gross proceed of $46,250. The note would mature on January 4, 2023. The note carries a 10% interest rate and was partially converted into 64,504 shares at an average of $ 0.41 per share by July 25, 2022, and the remaining balance of $23,450 as of July 31,2022 was fully converted into 98,160 shares at an average of $0.24 per share by August 23, 2023. On May 9, 2022, the Company issued a convertible promissory note to an otherwise unaffiliated investor in the original principal amount of $53,750 and a gross proceed of $53,750. The note would mature on May 9, 2023. The note carries a 10% interest rate and as of July 31, 2023, the note was in default. The balance and interest accrued in total of 60,730 have been redeemed in full amount in August 2023. On September 13, 2022, the Company issued a convertible promissory note to an otherwise unaffiliated investor in the original principal amount of $33,000 with a gross proceed of $30,000. The note would mature on September 13, 2023. The note carries a 10% interest rate and the balance has been redeemed in full amount in August 2023. On December 15, 2022, the Company issued a convertible promissory note to JanBella Group, LLC (“JanBella”) in the original principal amount of $46,750 and a gross proceed of $40,000. During the year ended July 31,2023, $12,564 has been redeemed in cash and leaving a balance of $34,186 as of July, 31,2023. The note would mature on December 15, 2023. The note carries a 10% interest rate; There were 100,000 shares of Series A Preferred Shares had been issued and pledged to secure the note made by the Company to JanBella. On June 27, 2023, JanBella acquired the 100,000 outstanding Series A Preferred Shares in satisfaction of this promissory note. The Series A Preferred Shares entitle the holder thereof to 99.87% of the voting power of the Company. On January 17, 2023, the Company issued a convertible promissory note to an otherwise unaffiliated investor in the original principal amount of $48,750 and a gross proceeds of $45,000. The note would mature on January 17, 2024. The note carries a 10% interest rate and the balance of $51,354 has been redeemed in full amount in August 2023. During the years ended July 31, 2023 and 2022, there were total $23,486 and $610,534 of convertible promissory note been converted into 98,160 and 501,543 shares of common stock, respectively; Shares reserved for the convertible notes balance as of July 31 ,2023 were cancelled subsequently, and the convertible notes balance of $179,150 as of July 31,2023 has been redeemed in full amount by August 2023. Please refers to Note 8. Subsequent events.

Preferred Stock and Common Stoc

Preferred Stock and Common Stock	12 Months Ended
	Jul. 31, 2023
Preferred Stock and Common Stock
Preferred Stock and Common Stock	Note 4. Preferred Stock and Common Stock Preferred Stock In December 2022 and January 2023, the Company issued total 200,000 shares of Series A Super Voting Preferred Stock (the “Series A Preferred Shares”) to an otherwise unaffiliated investor. These 200,000 Series A Preferred Shares were cancelled for 100,000 each time, on June 27 and July 07, 2023, respectively. On June 27, 2022, the Company issued 100,000 Series A Preferred Shares for consideration of $0.001 per share to an unaffiliated investor with 0 gross proceeds. The Series A Preferred Shares had been pledged to secure a note made by the Company to JanBella since December 15, 2022. On June 27, 2023, JanBella acquired 100,000 outstanding Series A Preferred Shares in satisfaction of a promissory note made by the Company in favor of JanBella, representing 99.87% of the voting power of the Company. On August 23, 2023, JanBella sold its Series A Preferred Shares it held to Zenith Energy Ltd. (“Zenith Energy”). Zenith Energy. In the change in control transaction, Zenith Energy acquired the 100,000 Series A Preferred Shares from JanBella for consideration of approximately $398,400. The Series A Stock shall have the following preferences, powers, designations and other special rights: Each Series A Preferred Share entitles the Unaffiliated investor to 10,000 votes on all matters submitted to the shareholders of the Company's common stock. The Unaffiliated investor of the Series A Preferred Shares votes together with the Unaffiliated investors of common stock as a single class upon all matters submitted to a vote of shareholders. · The Unaffiliated investors of Series A Preferred Shares are not entitled to receive dividends paid on the Company's Common Stock. Upon liquidation, dissolution and winding up of the Company, whether voluntary or involuntary, the Unaffiliated investors of the Series A Preferred Shares then outstanding are not entitled to receive out of the assets of the Company, whether from capital or earnings available for distribution, any amounts which will be otherwise available to and distributed to the holders of common stock. Common Stock Effective January 18, 2013, the Company filed with Secretary of State of Nevada a Certificate of Change that affected a 1:50 reverse split in the Company's outstanding common stock and a reduction of the Company’s authorized common stock in the same 1:50 ratio, from 500,000,000 shares to 10,000,000 shares. The Company has retroactively restated all share amounts to show effects of the Common Stock split. On August 18, 2021, the Company increased its authorized capital to 5,000,000,000 shares of common stock with par value $0.00075. During the year ended July 31, 2022, the Company issued 666,226 shares of common stock for total proceeds of $701,534. The Company also cancelled 167,857 shares of common stock for no monetary amount. During the year-ended July 31, 2023, the Company issued 348,548 shares of common stock for total proceeds of $31,937. The Company also cancelled 37,079 shares of common stock for no monetary amount. In October 2022, the shareholders representing a majority of the Company's issued voting shares, as well as the Company's Board of Directors approved a reverse stock split whereby each 840 pre-split shares of common stock shall be exchanged for one post-split share of common stock. Concurrently with the reverse split, the Company has approved the decrease in its authorized shares of common stock from 5,000,000,000 shares with par value $0.00075 to 250,000,000 shares with par value $0.001. The Company has retroactively restated all share amounts to show effects of the reverse split.

Income Taxes

Income Taxes	12 Months Ended
	Jul. 31, 2023
Income Taxes
Income Taxes	Note 5. Income Taxes As of July 31, 2023, the Company has deferred tax assets as a result of the net operating losses incurred from inception and non-current asset impairment loss. The resulting deferred tax assets are reduced by a valuation allowance as discussed in Note 1, equal to the deferred tax asset as it is unlikely, based on current circumstances, that the Company will ever realize a tax benefit. Significant components of the Company’s deferred tax assets and as follows as of July 31: 2023 2022 $ $ Deferred tax assets: Impairment loss of software 15,528 87,098 Impairment loss of goodwill - 283,500 Net operating loss carryforwards 2,393,623 2,007,285 Total deferred tax assets 2,409,151 2,377,883 Valuation allowance (2,409,151 ) (2,377,883 ) Deferred tax assets and the corresponding valuation allowances amounted to approximately $2.4 million and $2.4 million as of July 31, 2023 and 2022, respectively. The income tax provision for the year ended July 31, 2023 and 2022 consists of the following: 2023 2022 Federal Current $ $ — Deferred (31,268 ) (407,112 ) Change in valuation allowance 31,268 407,112 Income tax provision $ - $ — A reconciliation between expected income taxes, computed at the federal income tax rate of 21% applied to the pretax accounting loss, and the income tax net expense included in the consolidated statements of operations and comprehensive loss for the years ended July 31, 2023 and 2022 is as follows, 2023 2022 Tax at federal statutory rate 21 % 21 % Change in valuation allowance -21 % -21 % Effective tax rate 0 % 0 %

Related Party Transactions

Related Party Transactions	12 Months Ended
	Jul. 31, 2023
Related Party Transactions
Related Party Transactions	Note 6. Related Party Transactions There were no reportable related party transactions during the year ended July 31, 2023.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Jul. 31, 2023
Commitments and Contingencies
Commitments and Contingencies	Note 7. Commitments and Contingencies From time to time, the Company may be involved in litigation in the ordinary course of business. The Company is not currently involved in any litigation that the Company believe could have a material adverse effect on its financial condition or results of operations.

Subsequent Events

Subsequent Events	12 Months Ended
	Jul. 31, 2023
Subsequent Events
Subsequent Events	Note 8. Subsequent Events On August 23, 2023, JanBella Group, LLC, a family office, sold the 100,000 Series A Preferred Shares it held to Zenith Energy Ltd. for consideration of approximately $398,400. In the change in control transaction, Zenith Energy acquired 99.87% of the voting power of the Company. As part of the transaction, William Alessi, the sole officer and director of the Company, appointed Luca Benedetto, Ippolito Cattaneo, and Dario Sodero as directors of the Company (with Messrs. Cattaneo's and Sodero's appointment subject to compliance by the Company with Rule 14f-l under the Securities Exchange Act of 1934). Thereafter, Mr. Alessi resigned as the Company's sole director and officer. In addition to the foregoing, Mr. Benedetto was appointed President and Treasurer of the Company and Mr. Cattaneo was appointed as the Company's Secretary. In August 2023, all the accounts payables and convertible notes outstanding balance were settled in cash following part of a definitive purchase agreement between the Company and Zenith Energy.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Jul. 31, 2023
Summary of Significant Accounting Policies
Basis of Presentation	The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“US GAAP”). The Company's functional currency is the USD.
Critical Accounting Estimates	The preparation of the financial statements is in conformity with generally accepted accounting principles in the United States of America, which require 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 financial statements and the reported amounts of revenues and expenses during the reporting periods. Management makes these estimates using the best information available at the time the estimates are made. Actual results could differ from those estimates. Significant accounting estimates include, but not limited to revenue recognition, allowance for doubtful accounts, useful lives and impairment of long-lived asset. Changes in facts and circumstances may result in revised estimates. Actual results could differ from those estimates, and as such, differences may be material to the consolidated financial statements.
Concentrations of Credit Risk	The Company’s financial instruments that are exposed to concentrations of credit risk consist principally of cash. The Company places its cash in what it believes to be credit-worthy financial institutions. The Company has not experienced any losses in such accounts and believes it is not exposed to any significant risk in cash.
Fair Value of Financial Instruments	Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") 820 (formerly Statement of Financial Accounting Standard ("SFAS") No. 157 Fair Value Measurements) establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as the following: · Level 1-defined as observable inputs such as quoted prices in active markets for identical assets or liabilities; · 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. Financial assets and liabilities of the Group primarily consisted of cash, prepayments, accounts payable and accrued liabilities, and the carrying amount of the financial instruments generally approximate their fair market values based on the short- term maturity of these instruments. ASC 825-10 "Financial Instruments" allows entities to voluntarily choose to measure certain financial assets and liabilities at fair value (fair value option). The fair value option may be elected on an instrument-by-instrument basis and is irrevocable unless a new election date occurs. If the fair value option is elected for an instrument, unrealized gains and losses for that instrument should be reported in earnings at each subsequent reporting date. The Group’s non-financial assets would be measured at fair value only if they were determined to be impaired.
Impairment of long-lived assets	The Company reviews its long-lived assets for potential impairment whenever significant events or changes in circumstances indicate the carrying value may not be recoverable in accordance with the guidance in ASC 360-15-35 “Impairment or Disposal of Long-Lived Assets.” An impairment exists when the carrying amount of the long-lived assets is not recoverable and exceeds its fair value. The carrying amount of a long-lived asset is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. If an impairment exists, the resulting write-down would be the difference between the fair market value of the long-lived asset and the related net book value. The Company is redirecting its business into the energy industry. The current sole shareholder Zenith Energy Ltd intends to rename the Company to a different name in the near future, which will be utilized for the purpose of acquiring energy production and related development opportunities in the US, and all existing long-lived assets will no longer serve its original purposes and will not be able to generate future cash inflows for the Company under the energy industry. As of July 31,2023, and 2022, all intangible assets have been fully impaired in connection with the acquisition of the Company by Zenith Energy Ltd occurred in August 2023. The Company recorded impairment loss of $73,942 and $414,753 on software for the years ended July 31, 2023 and 2022, respectively.
Revenue Recognition	The Company recognizes revenue when control of promised goods or services is transferred to the Company's customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. During the years ended July 31, 2023 and 2022, there were no revenue recognized.
Goodwill	Goodwill represents the excess of purchase price paid over the fair value of net identifiable assets (tangible and intangible assets) acquired in business combination transactions. Goodwill is not subject to amortization and is tested for impairment annually or more frequently if events or circumstances indicate that the asset might be impaired. The Company performs a qualitative assessment of its reporting units and certain select quantitative calculations against its current long-range plan to determine whether it is more likely than not (a likelihood of more than 50 percent) that the fair value of a reporting unit is less than its carrying amount. The Company considers persistent and lasting decline in revenue, negative operating cash flows, changes in internal strategic expansion plans, changes in any applicable regulatory environments, among other factors, as part of the qualitative assessment. The Company first assesses certain qualitative factors to determine whether the existence of events or circumstances leads to determination that it is more likely than not that the fair value of a reporting unit is less than its carrying amount. After assessing the totality of events or circumstances, the Company determines if it is not more likely than not that the fair value of a reporting unit is less than its carry amount, then performing the two-step impairment test is unnecessary. When necessary, impairment of goodwill is tested at the reporting unit level by comparing the reporting unit's carrying amount, including goodwill, to the fair value of the reporting unit. The fair value of the reporting unit is estimated using a discounted cash flow approach. If the carrying amount of the reporting unit exceeds its fair value, then a second step is performed to measure the amount of impairment loss, if any, by comparing the fair value of each identifiable asset and liability in the reporting unit to the total fair value of the reporting unit. If impairment exists, goodwill is immediately written off to its fair value and the loss is recognized in the consolidated statements of operations. The Company fully impaired its goodwill and recorded impairment loss of $1,350,000 for the year ended July 31, 2022.
Basic and Diluted Net Loss Per Common Share	The Company reports earnings per share in accordance with FASB ASC 260 "Earnings per share". The Company's basic earnings per share are computed using the weighted average number of shares outstanding for the periods presented. Diluted earnings per share are computed based on the assumption that any dilutive options or warrants were converted or exercised. Dilution is computed by applying the treasury stock method. Under this method, the Company's outstanding convertible notes are assumed to be exercised, and funds thus obtained were assumed to be used to purchase common stock at the average market price during the period. The calculation of weighted average shares outstanding for basic and diluted net loss per share assumes that the shares have been outstanding for the entire period presented. Basic loss per common share is computed by dividing the net loss available to common shareholders by the weighted-average number of shares of common stock outstanding during the period. Diluted earnings per common share is computed by dividing loss bear by common shareholders by the weighted-average number of shares of common stock outstanding during the period increased to include the number of additional shares of common stock that would have been outstanding if potentially dilutive securities had been issued. For the years ended July 31, 2023 and 2022, the following common stock equivalents were excluded from the computation of diluted net loss per share as the result of the computation was anti-dilutive. July 31, July 31 , 2023 2022 Shares Shares Convertible notes 179,150 77,201 Convertible Common Shares 5,831,071 188,330 For the years ended July 31, 2023 and 2022 the reconciliation to net loss per common share basic and the anti-dilutive impact on net loss per share, are as follows: Years Ended July 31, 2023 2022 Numerator: Net Loss $ (148,894 ) $ (1,938,629 ) Net Loss - diluted $ (148,894 ) $ (1,938,629 ) Denominator: Weighted average common shares outstanding 1,145,667 652,135 Effect of dilutive shares Convertible notes 5,831,071 188,330 Diluted 6,980,226 840,465 Net loss per common share: Basic $ (0.13 ) $ (2.97 ) Diluted $ (0.02 ) $ (2.31 )
Income Taxes	Deferred income tax assets or liabilities are computed based on the temporary differences between the financial statement and income tax bases of assets and liabilities using the statutory marginal income tax rate in effect for the years in which the differences are expected to reverse. Deferred income tax expenses or credits are based on the changes in the deferred income tax assets or liabilities from period to period. A valuation allowance against deferred tax assets is required if, based on the weight of available evidence, it is more likely than not that some portion or all of the deferred tax assets will not be realized. The valuation allowance should be sufficient to reduce the deferred tax asset to the amount that is more likely than not to be realized.
Recently Issued Accounting Pronouncements	In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which requires, among other things, additional disclosures primarily related to the income tax rate reconciliation and income taxes paid. The expanded annual disclosures are effective for the Company’s year ending December 31, 2025. This ASU is currently not expected to have a material impact on the Company’s financial statements. Other accounting standards that have been issued or proposed by FASB that do not require adoption until a future date are not expected to have a material impact on the consolidated financial statements upon adoption. The Company does not discuss recent pronouncements that are not anticipated to have an impact on or are unrelated to its financial condition, results of operations, cash flows or disclosures.

Financial Statement Presentat_2

Financial Statement Presentation (Tables)	12 Months Ended
	Jul. 31, 2023
Financial Statement Presentation
Summary of restatement of consolidated statements of balance sheet	As of July 31, 2023 (Restated) 2022 (Restated) 2023 (Previously filed) 2022 (Previously filed) Assets Current assets: $ $ $ $ Cash 3 $ 320 3 $ 320 Deposits & prepayments - 7,652 - 7,652 Total current assets 3 7,972 3 7,972 Other Assets Software development - - 488,696 414,753 488,696 414,753 Total Assets 3 7,972 488,699 422,724 Liabilities and Shareholders’ Equity Current liabilities: Accounts payable and accrued liabilities 123,309 117,869 45,596 117,769 Total current liabilities 123,309 117,869 45,596 117,769 Non-current liabilities: Convertible notes payable 179,150 77,201 180,686 77,200 Loan payable 13,134 11,597 11,597 11,597 Total non-current liabilities 192,284 88,798 192,283 88,798 Total Liabilities 315,593 206,667 237,879 206,556 Commitments & Contingent Liabilities Shareholder’s Equity Preferred stock, $0.001 par value, 10,000,000 authorized, 100,000 and 0 issued and outstanding as of July 31, 2023 and 2022, respectively (Restated) Preferred stock, $0.001 par value, 10,000,000 authorized, 100,000 issued and outstanding as of July 31, 2023 and 2022(Previously filed) 100 - 100 100 Common stock, $0.001 par value, 250,000,000 shares authorized, 1,272,917 and 961,448* issued and outstanding as of July 31, 2023 and 2022, respectively (Restated) Common stock: $0.001 par value, 250,000,000 authorized, 1,272,917 issued and outstanding as of July 31, 2023 and 5,000,000,000 authorized, 807,616,147 issued and outstanding as of July 31, 2022, respectively (Previously filed) 1,272 961 506,755 444,701 Additional paid in capital 11,155,185 11,123,597 10,624,138 10,654,292 Accumulated deficit (11,472,147 ) (11,323,253 ) (10,880,173 ) (10,882,935 ) Total Shareholder’s Equity(Deficit) (315,590 ) (198,695 ) 250,820 216,158 Total Liabilities and Shareholder’s Equity 3 7,972 488,699 422,724
Summary of restatement of consolidated statements of operations and comprehensive loss	For the Years Ended July 31, 2023 (Restated) 2022 (Restated) 2023 (Previously filed) 2022 (Previously filed) $ $ $ $ Revenue $ - $ - $ - $ - Operating expenses General and administrative expenses (65,488 ) (148,311 ) (74,029 ) (1,498,323 ) Impairment Loss (73,942 ) (1,764,753 ) Total operating expenses (139,430 ) (1,913,064 ) (74,029 ) (1,498,323 ) Operating loss (139,430 ) (1,913,064 ) (74,029 ) (1,498,323 ) Other income (expense) Interest expense (9,464 ) (25,565 ) (923 ) (25,565 ) Gain on write off of liabilities - - 77,714 - Total other income (expense) (9,464 ) (25,565 ) 76,791 (25,565 ) Net income(loss) (148,894 ) (1,938,629 ) 76,791 (25,565 ) Comprehensive income(loss) (148,894 ) (1,938,629 ) 76,791 (25,565 ) Basic net loss per common share* (0.13 ) (2.97 ) (0.00 ) (0.00 ) Diluted net loss per common share* (0.13 ) (2.97 ) (0.00 ) (0.00 ) Basic weighted average common shares outstanding* 1,149,155 652,135 1,272,917 807,616,147
Summary of restatement of consolidated statement of changes in shareholders' equity	Additional Common Stock Preferred Stock paid in Accumulated Number Par Value Number Par Value Capital Deficit Total $ $ $ $ $ Opening balance as of July 31, 2021 463,079 463 - - 10,422,729 (9,384,624 ) 1,038,568 Cancellation of Common shares (167,857 ) (168 ) - - - - (168 ) Issuance of Common stock from convertible notes conversion 501,543 501 - - 610,033 - 610,534 Issuance of Common Stock 164,683 165 - - 90,835 - 91,000 Net Loss - - - - - (1,938,629 ) (1,938,629 ) Closing Balance as of July 31, 2022 961,448 961 - - 11,123,597 (11,323,253 ) (198,695 ) Opening balance as of July 31, 2022 961,448 961 - - 11,123,597 (11,323,253 ) (198,695 ) Issuance of Common stock from convertible notes conversion 98,160 98 - - 23,388 - 23,486 Issuance of Common Stock 250,387 250 - - 8,200 - 8,450 Cancellation of Common shares (37,079 ) (37 ) - - - - (37 ) Issuance of Preferred stock - - 300,000 300 - 300 Cancellation of Preferred stock - - (200,000 ) (200 ) - (200 ) Round up shares - - - - Net Profit - - - - - (148,894 ) (148,894 ) Closing Balance as of July 31, 2023 1,272,917 1,272 100,000 100 11,155,185 (11,472,147 ) (315,590 ) Preferred Stock Common Stock Additional Paid-in Shares to be Accumulated Shares Amount Shares Amount Capital Issued Deficit Total Balance, July 31, 2021 $ - $ 388,986,268 $ 39,079 $ 10,384,113 $ 23,000 $ (9,388,089 ) $ 1,058,103 Cancellation of shares as of January 31, 2022 (141,000,000 ) (14,100 ) (14,100 ) Common stock issued for cash 559,629,879 419,722 270,179 689,901 Preferred stock issued 100 100 Shares to be issued 100,000 (23,000 ) (23,000 ) Other 3,465 3,465 Net loss for the period ended July 31, 2022 (1,498,311 ) (1,498,311 ) Balance, July 31, 2022 100,000 $ 100 $ 807,616,147 $ 444,701 $ 10,654,292 $ - $ (10,882,935 ) $ 216,158 Balance, July 31, 2022 100,000 $ 100 $ 807,616,147 $ 444,701 $ 10,654,292 $ (10,882,935 ) $ 216,158 Issuance of common stock 98,045,405 62,052 (30,152 ) 31,900 Preferred stock issued 200,000 200 200 Cancellation of common stock (904,390,639 ) Cancellation of preferred stock 200,000 (200 ) (200 ) Round up shares 2,004 2 (2 ) Net income for the period ended July 31, 2023 2,762 2,762 Balance, July 31, 2023 500,000 $ 100 1,272,917 $ 506,755 10,624,138 $ - $ (10,880,173 ) $ 250,820
Summary of restatement of consolidated statement of cash flows	CYBER APPS WORLD, INC. Consolidated Statements of Cash Flows For the Years Ended July 31, 2023 (Restated) 2022 (Restated) 2023 (Previously filed) 2022 (Previously filed) $ $ $ $ Cash flows from operating activities: Net income (loss) (148,894 ) (1,938,629 ) (2,762 ) (1,498,322 ) Adjustments to reconcile net income (loss) to net cash used in operating activities: Impairment loss 73,942 1,764,753 - 1,350,000 Convertible notes interest accrued for conversion 9,463 25,565 - - Original initial discount and legal processing fees 19,340 37,869 - - Changes in assets and liabilities: Prepaid expenses (7,652 ) 35,000 - 35,000 Accounts payable and accrued expenses 5,440 (105,920 ) (64,523 ) (102,543 ) Net cash used in operating activities (48,360 ) (181,362 ) (61,761 ) (215,865 ) Cash flows from investing activities: Software development (73,942 ) (375,000 ) (73,942 ) (70,866 ) Net cash used in investing activities (73,942 ) (375,000 ) (73,942 ) (70,866 ) Cash flows from financing activities: Proceeds from Convertible notes 102,436 395,500 102,436 392,550 Shares to be issued (23,000 ) Proceeds from Loan 22,000 - 22,000 - Loan repayment (11,000 ) - (11,000 ) (43,482 ) Proceeds from Issuance of preferred shares 100 - - 100 Proceeds from Issuance of common shares 8,450 91,000 8,450 405,622 Proceeds from issuance of additional paid-in capital 270,179 Net cash from financing activities 121,986 486,500 135,386 216,869 Net decrease in cash (317 ) (69,862 ) (317 ) (69,862 ) Cash at beginning of period 320 70,182 320 70,182 Cash at end of period 3 320 3 320

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Jul. 31, 2023
Summary of Significant Accounting Policies
Schedule of convertible common Shares	July 31, July 31 , 2023 2022 Shares Shares Convertible notes 179,150 77,201 Convertible Common Shares 5,831,071 188,330
Schedule of anti-dilutive impact on net loss per share	Years Ended July 31, 2023 2022 Numerator: Net Loss $ (148,894 ) $ (1,938,629 ) Net Loss - diluted $ (148,894 ) $ (1,938,629 ) Denominator: Weighted average common shares outstanding 1,145,667 652,135 Effect of dilutive shares Convertible notes 5,831,071 188,330 Diluted 6,980,226 840,465 Net loss per common share: Basic $ (0.13 ) $ (2.97 ) Diluted $ (0.02 ) $ (2.31 )

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Jul. 31, 2023
Income Taxes
Schedule of components of deferred tax assets	2023 2022 $ $ Deferred tax assets: Impairment loss of software 15,528 87,098 Impairment loss of goodwill - 283,500 Net operating loss carryforwards 2,393,623 2,007,285 Total deferred tax assets 2,409,151 2,377,883 Valuation allowance (2,409,151 ) (2,377,883 )
Schedule of income tax provision	2023 2022 Federal Current $ $ — Deferred (31,268 ) (407,112 ) Change in valuation allowance 31,268 407,112 Income tax provision $ - $ —
Schedule of reconciliation of income taxes	2023 2022 Tax at federal statutory rate 21 % 21 % Change in valuation allowance -21 % -21 % Effective tax rate 0 % 0 %

Financial Statement Presentat_3

Financial Statement Presentation (Details) - USD ($)	Jul. 31, 2023	Jul. 31, 2022
Current assets
Cash	$ 3	$ 320
Total current assets	3	7,972
Other assets
Total assets	3	7,972
Current liabilities
Accounts payable and accrued expenses	123,309	117,869
Total current liabilities	123,309	117,869
Non-current liabilities
Convertible notes payable	179,150	77,201
Loan payable	13,134	11,597
Total non-current liabilities	192,284	88,798
Total liabilities	315,593	206,667
Stockholders' equity
Preferred stock, $0.001 par value, 10,000,000 authorized, 100,000 and 0 issued and outstanding as of July 31, 2023 and 2022, respectively	100
Common stock: $0.001 par value, 250,000,000 authorized, 1,272,917 issued and outstanding as of July 31, 2023 and 5,000,000,000 authorized, 807,616,147 issued and outstanding as of July 31, 2022	1,272	961
Additional paid-in capital	11,155,185	11,123,597
Accumulated deficit	(11,472,147)	(11,323,253)
Total stockholders' equity	(315,590)	(198,695)
Total liabilities and stockholders' equity	3	7,972
Deposits & prepayments	0	7,652
Restatement [Member]
Current assets
Cash	3	320
Deposits & prepayments	0	7,652
Total current assets	3	7,972
Other assets
Software development	0	0
Total assets	3	7,972
Current liabilities
Accounts payable and accrued expenses	123,309	117,869
Total current liabilities	123,309	117,869
Non-current liabilities
Convertible notes payable	179,150	77,201
Loan payable	13,134	11,597
Total non-current liabilities	192,284	88,798
Total liabilities	315,593	206,667
Stockholders' equity
Preferred stock, $0.001 par value, 10,000,000 authorized, 100,000 and 0 issued and outstanding as of July 31, 2023 and 2022, respectively	100	0
Common stock: $0.001 par value, 250,000,000 authorized, 1,272,917 issued and outstanding as of July 31, 2023 and 5,000,000,000 authorized, 807,616,147 issued and outstanding as of July 31, 2022	1,272	961
Additional paid-in capital	11,155,185	11,123,597
Accumulated deficit	(11,472,147)	(11,323,253)
Total stockholders' equity	(315,590)	(198,695)
Total liabilities and stockholders' equity	3	7,972
Previously Filed [Member]
Current assets
Cash	3	320
Total current assets	3	7,972
Other assets
Software development	488,696	414,753
Total assets	488,699	422,724
Current liabilities
Accounts payable and accrued expenses	45,596	117,769
Total current liabilities	45,596	117,769
Non-current liabilities
Convertible notes payable	180,686	77,200
Loan payable	11,597	11,597
Total non-current liabilities	192,283	88,798
Total liabilities	237,879	206,556
Stockholders' equity
Preferred stock, $0.001 par value, 10,000,000 authorized, 100,000 and 0 issued and outstanding as of July 31, 2023 and 2022, respectively	100	100
Common stock: $0.001 par value, 250,000,000 authorized, 1,272,917 issued and outstanding as of July 31, 2023 and 5,000,000,000 authorized, 807,616,147 issued and outstanding as of July 31, 2022	506,755	444,701
Additional paid-in capital	10,624,138	10,654,292
Accumulated deficit	(10,880,173)	(10,882,935)
Total stockholders' equity	250,820	216,158
Total liabilities and stockholders' equity	488,699	422,724
Deposits & prepayments	0	7,652
Total other assets	$ 488,696	$ 414,753

Financial Statement Presentat_4

Financial Statement Presentation (Details 1) - USD ($)	12 Months Ended
	Jul. 31, 2023	Jul. 31, 2022
Revenue	$ 0	$ 0
Operating expenses
General and administrative expenses	(65,488)	(148,311)
Total operating expenses	139,430	1,913,064
Operating loss	(139,430)	(1,913,064)
Other income(expense)
Interest expense	(9,464)	(25,565)
Total other income (expense)	(9,464)	(25,565)
Net income (loss)	$ (148,894)	$ (1,938,629)
Basic net loss per common share	$ (0.13)	$ (2.97)
Diluted net loss per common share	$ (0.02)	$ (2.31)
Restatement [Member]
Revenue	$ 0	$ 0
Operating expenses
General and administrative expenses	(65,488)	(148,311)
Impairment Loss	(73,942)	(1,764,753)
Total operating expenses	(139,430)	(1,913,064)
Operating loss	(139,430)	(1,913,064)
Other income(expense)
Interest expense	(9,464)	(25,565)
Gain on write off of liabilities	0	0
Total other income (expense)	(9,464)	(25,565)
Net income (loss)	(148,894)	(1,938,629)
Comprehensive income(loss)	$ (148,894)	$ (1,938,629)
Basic net loss per common share	$ (0.13)	$ (2.97)
Diluted net loss per common share	$ (0.13)	$ (2.97)
Basic and diluted weighted average common shares outstanding	1,149,155	652,135
Previously Filed [Member]
Revenue	$ 0	$ 0
Operating expenses
General and administrative expenses	(74,029)	(1,498,323)
Total operating expenses	(74,029)	(1,498,323)
Operating loss	(74,029)	(1,498,323)
Other income(expense)
Interest expense	(923)	(25,565)
Gain on write off of liabilities	77,714	0
Total other income (expense)	76,791	(25,565)
Net income (loss)	$ 76,791	$ (25,565)
Basic net loss per common share	$ 0	$ 0
Diluted net loss per common share	$ 0	$ 0
Basic and diluted weighted average common shares outstanding	1,272,917	807,616,147

Financial Statement Presentat_5

Financial Statement Presentation (Details 2) - USD ($)	12 Months Ended
	Jul. 31, 2023	Jul. 31, 2022
Cancellation of Common shares, amount	$ (37)	$ (168)
Issuance of Common stock from convertible notes conversion, amount	23,486	610,534
Issuance of Common Stock, amount	8,450	91,000
Net income (loss)	(148,894)	(1,938,629)
Issuance of Preferred stock, amount	300
Cancellation of Preferred stock, amount	(200)
Round up shares	0
Preferred Stock
Cancellation of Common shares, amount	0	0
Issuance of Common stock from convertible notes conversion, amount	0	0
Issuance of Common Stock, amount	0	0
Net income (loss)	$ 0	$ 0
Issuance of Preferred stock, shares	300,000
Issuance of Preferred stock, amount	$ 300
Cancellation of Preferred stock, shares	(200,000)
Cancellation of Preferred stock, amount	$ (200)
Round up shares	$ 0
Common Stock
Cancellation of Common shares, shares	(37,079)	(167,857)
Cancellation of Common shares, amount	$ (37)	$ (168)
Issuance of Common stock from convertible notes conversion, shares	98,160	501,543
Issuance of Common stock from convertible notes conversion, amount	$ 98	$ 501
Issuance of Common Stock, shares	250,387	164,683
Issuance of Common Stock, amount	$ 250	$ 165
Net income (loss)	0	0
Issuance of Preferred stock, amount	0
Cancellation of Preferred stock, amount	0
Additional Paid-In Capital
Cancellation of Common shares, amount	0	0
Issuance of Common stock from convertible notes conversion, amount	23,388	610,033
Issuance of Common Stock, amount	8,200	90,835
Net income (loss)	0	0
Retained Earnings (Accumulated Deficit)
Cancellation of Common shares, amount	0	0
Issuance of Common stock from convertible notes conversion, amount	0	0
Issuance of Common Stock, amount	0	0
Net income (loss)	(148,894)	(1,938,629)
Issuance of Preferred stock, amount	0
Cancellation of Preferred stock, amount	0
Round up shares	0
Restatement [Member]
Balance Beginning, amount	(198,695)	1,058,103
Cancellation of Common shares, amount	(37)	(168)
Issuance of Common stock from convertible notes conversion, amount	23,486	610,534
Issuance of Common Stock, amount	8,450	91,000
Net income (loss)	(148,894)	(1,938,629)
Balance Ending, amount	(315,590)	(198,695)
Issuance of Preferred stock, amount	300
Cancellation of Preferred stock, amount	(200)
Round up shares	0
Restatement [Member] | Preferred Stock
Balance Beginning, amount	0	0
Cancellation of Common shares, amount	0	0
Issuance of Common stock from convertible notes conversion, amount	0	0
Issuance of Common Stock, amount	0	0
Net income (loss)	$ 0	$ 0
Issuance of Preferred stock, shares	300,000
Issuance of Preferred stock, amount	$ 300
Cancellation of Preferred stock, shares	(200,000)
Cancellation of Preferred stock, amount	$ (200)
Round up shares	$ 0
Restatement [Member] | Common Stock
Balance Beginning, shares	961,448	463,079
Balance Beginning, amount	$ 961	$ 463
Cancellation of Common shares, shares	(37,079)	(167,857)
Cancellation of Common shares, amount	$ (37)	$ (168)
Issuance of Common stock from convertible notes conversion, shares	98,160	501,543
Issuance of Common stock from convertible notes conversion, amount	$ 98	$ 501
Issuance of Common Stock, shares	250,387	164,683
Issuance of Common Stock, amount	$ 250	$ 165
Net income (loss)	0	0
Issuance of Preferred stock, amount	0
Cancellation of Preferred stock, amount	0
Restatement [Member] | Additional Paid-In Capital
Balance Beginning, amount	11,123,597	10,422,729
Cancellation of Common shares, amount	0	0
Issuance of Common stock from convertible notes conversion, amount	23,388	610,033
Issuance of Common Stock, amount	8,200	90,835
Net income (loss)	0	0
Restatement [Member] | Retained Earnings (Accumulated Deficit)
Balance Beginning, amount	(11,323,253)	(9,384,624)
Cancellation of Common shares, amount	0	0
Issuance of Common stock from convertible notes conversion, amount	0	0
Issuance of Common Stock, amount	0	0
Net income (loss)	(148,894)	$ (1,938,629)
Issuance of Preferred stock, amount	0
Cancellation of Preferred stock, amount	0
Round up shares	$ 0

Financial Statement Presentat_6

Financial Statement Presentation (Details 3) - USD ($)	12 Months Ended
	Jul. 31, 2023	Jul. 31, 2022
Issuance of common stock, amount	$ 8,450	$ 91,000
Common Stock
Issuance of common stock, shares	250,387	164,683
Issuance of common stock, amount	$ 250	$ 165
Additional Paid-In Capital
Issuance of common stock, amount	8,200	90,835
Retained Earnings (Accumulated Deficit)
Issuance of common stock, amount	0	0
Preferred Stock
Issuance of common stock, amount	0	0
Previously Filed [Member]
Cancellation of shares, amount		(14,100)
Common stock issued for cash, amount		689,901
Preferred stock issued	200	100
Shares to be issued, amount		(23,000)
Other		3,465
Net loss	2,762	(1,498,311)
Balance, amount	216,158
Issuance of common stock, amount	31,900
Cancellation of preferred stock, amount	(200)
Balance Ending, amount	$ 250,820	$ 216,158
Previously Filed [Member] | Common Stock
Balance Beginning, shares	388,986,268	807,616,147
Balance Beginning, amount	$ 39,079	$ 444,701
Cancellation of shares, shares		141,000,000
Cancellation of shares, amount		$ (14,100)
Common stock issued for cash, shares		559,629,879
Common stock issued for cash, amount		$ 419,722
Issuance of common stock, shares	98,045,405
Issuance of common stock, amount	$ 62,052
Cancellation of common stock, shares	(904,390,639)
Round up shares, shares	2,004
Round up shares, amount	$ 2
Previously Filed [Member] | Additional Paid-In Capital
Balance Beginning, amount	10,384,113	10,654,292
Common stock issued for cash, amount		270,179
Issuance of common stock, amount	(30,152)
Round up shares, amount	(2)
Previously Filed [Member] | Retained Earnings (Accumulated Deficit)
Balance Beginning, amount	(9,388,089)	(10,882,935)
Other		3,465
Net loss	$ 2,762	(1,498,311)
Previously Filed [Member] | Shares To Be Issued [Member]
Balance Beginning, amount		23,000
Shares to be issued, amount		(23,000)
Previously Filed [Member] | Preferred Stock
Balance Beginning, shares	100,000
Balance Beginning, amount	$ 100
Preferred stock issued	$ 200	$ 100
Shares to be issued, shares		100,000
Preferred stock issued, shares	200,000
Cancellation of preferred stock, shares	$ 200,000
Cancellation of preferred stock, amount	$ (200)

Financial Statement Presentat_7

Financial Statement Presentation (Details 4) - USD ($)	12 Months Ended
	Jul. 31, 2023	Jul. 31, 2022
Net income (loss)	$ (148,894)	$ (1,938,629)
Impairment loss	73,942	1,764,753
Convertible notes interest accrued for conversion	9,463	25,565
Original initial discount and legal processing fees	19,340	37,869
Prepaid expenses	(7,652)	35,000
Accounts payable and accrued expenses	5,440	(105,920)
Net cash used in operating activities	(48,360)	(181,362)
Software development	(73,942)	(375,000)
Net cash used in investing activities	(73,942)	(375,000)
Proceeds from Convertible bond	102,436	395,500
Proceeds from Loan	22,000	0
Repayment made to Loan balance	(11,000)	0
Proceeds from Issuance of preferred shares	100	0
Proceeds from Issuance of common shares	8,450	91,000
Net cash from financing activities	121,986	486,500
Net decrease in cash	(317)	(69,862)
Restatement [Member]
Net income (loss)	(148,894)	(1,938,629)
Impairment loss	73,942	1,764,753
Convertible notes interest accrued for conversion	9,463	25,565
Original initial discount and legal processing fees	19,340	37,869
Prepaid expenses	(7,652)	35,000
Accounts payable and accrued expenses	5,440	(105,920)
Net cash used in operating activities	(48,360)	(181,362)
Software development	(73,942)	(375,000)
Net cash used in investing activities	(73,942)	(375,000)
Proceeds from Convertible bond	102,436	395,500
Proceeds from Loan	22,000	0
Repayment made to Loan balance	(11,000)	0
Proceeds from Issuance of preferred shares	100	0
Proceeds from Issuance of common shares	8,450	91,000
Net cash from financing activities	121,986	486,500
Net decrease in cash	(317)	(69,862)
Cash at beginning of period	320	70,182
Cash at end of period	3	320
Previously Filed [Member]
Net income (loss)	(2,762)	(1,498,322)
Impairment loss	0	1,350,000
Convertible notes interest accrued for conversion	0	0
Original initial discount and legal processing fees	0	0
Prepaid expenses	0	35,000
Accounts payable and accrued expenses	(64,523)	(102,543)
Net cash used in operating activities	(61,761)	(215,865)
Software development	(73,942)	(70,866)
Net cash used in investing activities	(73,942)	(70,866)
Proceeds from Convertible bond	102,436	392,550
Shares to be issued		(23,000)
Proceeds from Loan	22,000	0
Repayment made to Loan balance	(11,000)	(43,482)
Proceeds from Issuance of preferred shares	0	100
Proceeds from Issuance of common shares	8,450	405,622
Proceeds from issuance of additional paid-in capital		270,179
Net cash from financing activities	135,386	216,869
Net decrease in cash	(317)	(69,862)
Cash at beginning of period	320	70,182
Cash at end of period	$ 3	$ 320

Financial Statement Presentat_8

Financial Statement Presentation (Details Narrative) - USD ($)	12 Months Ended
	Jul. 31, 2023	Jul. 31, 2022
Financial Statement Presentation
Operating cash outflows	$ (48,360)	$ (181,362)
Net income (loss)	(148,894)	$ (1,938,629)
Accumulated deficit	11,472,147
Working capital deficit	$ (123,306)

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - shares	12 Months Ended
	Jul. 31, 2023	Jul. 31, 2022
Summary of Significant Accounting Policies
Convertible notes	179,150	77,201
Convertible Common Shares	5,831,071	188,330

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details 1) - USD ($)	12 Months Ended
	Jul. 31, 2023	Jul. 31, 2022
Numerator:
Net income (loss)	$ (148,894)	$ (1,938,629)
Net Loss - diluted	$ (148,894)	$ (1,938,629)
Weighted average common shares outstanding	1,145,667	652,135
Effect of dilutive shares
Convertible notes	5,831,071	188,330
Diluted	6,980,226	840,465
Net loss per common share:
Net loss per common share- Basic	$ (0.13)	$ (2.97)
Net loss per common share- Diluted	$ (0.02)	$ (2.31)

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	12 Months Ended
	Jul. 31, 2023	Jul. 31, 2022
Impairment loss		$ 1,350,000
Zenith Energy Ltd [Member]
Impairment loss	$ 73,942	$ 414,753

Loan Payable and Convertible _2

Loan Payable and Convertible Notes Payable (Details Narrative) - USD ($)										1 Months Ended							12 Months Ended
	Dec. 15, 2022	Sep. 13, 2022	May 09, 2022	Jan. 04, 2022	Dec. 07, 2021	Sep. 13, 2021	Sep. 03, 2021	Aug. 02, 2021	May 11, 2021	Aug. 31, 2023	Jan. 17, 2023	Nov. 17, 2021	Oct. 19, 2021	May 21, 2021	Mar. 25, 2021	Jan. 20, 2021	Jul. 31, 2023	Jul. 31, 2022	Nov. 17, 2022	Oct. 04, 2022	Sep. 09, 2022
Short term loan payable																	$ 13,134
common stock shares converted																	5,831,071	188,330
Convertible promissory note, Gross proceed																	$ 102,436	$ 395,500
Minimum [Member]
Convertible notes interest rate																	10%
Maximum [Member]
Convertible notes interest rate																	12%
Convertible Promissory Note [Member]
common stock shares converted																	98,160	501,543
Convertible note payable																	$ 179,150
Convertible promissory note, Principal amount	$ 46,750	$ 33,000	$ 53,750	$ 50,000	$ 48,750	$ 55,000	$ 43,750	$ 48,000	$ 103,750		$ 48,750	$ 55,000	$ 48,750	$ 38,750	$ 38,000	$ 43,500	23,486	$ 610,534
Convertible promissory note, Gross proceed	$ 40,000	$ 30,000	$ 53,750	$ 46,250	$ 48,750	$ 55,000	$ 43,750	$ 48,000	$ 103,750		$ 45,000	$ 55,250	$ 48,750	$ 38,750	$ 38,000	$ 43,500
Muturity date of convertible promissory note	Dec. 15, 2023	Sep. 13, 2023	May 09, 2023	Jan. 04, 2023	Dec. 07, 2022	Sep. 03, 2022	Sep. 13, 2022	Aug. 02, 2022	May 11, 2022		Jan. 17, 2024	Nov. 17, 2022	Oct. 19, 2022	May 21, 2022	Mar. 25, 2022	Jan. 20, 2022
Convertible notes converted into shares				98,160	102,146	58,505	29,097	16,216				82,505	61,042						28,840	16,964	22,656
Debt outstanding and interest accrued										$ 60,730
Cash redeemed										$ 51,354							12,564
Convertible notes per share				$ 0.24	$ 0.50	$ 0.94	$ 1.50	$ 2.96				$ 0.70	$ 0.84						$ 3.86	$ 2.35	$ 2.02
Convertible notes interest rate	10%	10%	10%	10%	10%	10%	10%	10%	10%		10%	10%	10%	10%	10%	10%
Convertible Promissory Note [Member] | July 25, 2022 [Member]
Outstanding convertible debt																		$ 23,450
Convertible notes converted into shares				64,504
Convertible notes per share				$ 0.41
Convertible Promissory Note [Member] | December 15, 2022 [Member]
Outstanding convertible debt																	$ 34,186
Description of Series A Preferred Shares	There were 100,000 shares of Series A Preferred Shares had been issued and pledged to secure the note made by the Company to JanBella. On June 27, 2023, JanBella acquired the 100,000 outstanding Series A Preferred Shares in satisfaction of this promissory note. The Series A Preferred Shares entitle the holder thereof to 99.87% of the voting power of the Company

Preferred Stock and Common St_2

Preferred Stock and Common Stock (Details Narrative) - USD ($)	1 Months Ended				12 Months Ended
	Aug. 23, 2023	Jan. 31, 2023	Jun. 27, 2022	Jan. 18, 2013	Jul. 31, 2023	Jul. 31, 2022	Jun. 27, 2023	Oct. 31, 2022	Aug. 18, 2021
Common Stock, Shares Authorized					250,000,000	250,000,000
Gross proceeds from issue of preferred stock					$ 100	$ 0
Preferred stock share outstanding					100,000	0
Common Stock, Par Value					$ 0.001	$ 0.001
Proceeds from shares issued during period					$ 8,450	$ 91,000
Series A Preferred Stocks [Member]
Shares issued during period, shares		200,000	100,000
Gross proceeds from issue of preferred stock			$ 0
Description related to preferred stock					These 200,000 Series A Preferred Shares were cancelled for 100,000 each time, on June 27 and July 07, 2023, respectively
Preferred stock share outstanding							100,000
Voting power rights	Each Series A Preferred Share entitles the Unaffiliated investor to 10,000 votes on all matters submitted to the shareholders of the Company's common stock
Acquisition voting percentage							99.87%
Sale of preferred stock number of share	100,000
Sale of preferred stock number of share consideration	$ 398,400
Common Stock [Member]
Shares issued during period, shares					348,548	666,226
Common Stock, Shares Authorized				500,000,000	250,000,000			5,000,000,000	5,000,000,000
Reverse split				1:50
Common Stock, Par Value					$ 0.001			$ 0.00075	$ 0.00075
Proceeds from shares issued during period					$ 31,937	$ 701,534
Common stock shares cancelled					37,079	167,857

Income Taxes (Details)

Income Taxes (Details) - USD ($)	Jul. 31, 2023	Jul. 31, 2022
Income Taxes
Impairment loss of software	$ 15,528	$ 87,098
Impairment loss of goodwill	0	283,500
Net operating loss carryforwards	2,393,623	2,007,285
Total deferred tax assets	2,409,151	2,377,883
Valuation allowance	$ (2,409,151)	$ (2,377,883)

Income Taxes (Details 1)

Income Taxes (Details 1) - USD ($)	12 Months Ended
	Jul. 31, 2023	Jul. 31, 2022
Income Taxes
Deferred income tax provision	$ (31,268)	$ (407,112)
Change in valuation allowance	31,268	407,112
Income tax provision	$ 0	$ 0

Income Taxes (Details 2)

Income Taxes (Details 2)	12 Months Ended
	Jul. 31, 2023	Jul. 31, 2022
Income Taxes
Tax at federal statutory rate	21%	21%
Change in valuation allowance	(21.00%)	(21.00%)
Effective tax rate	0%	0%

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($) $ in Millions	12 Months Ended
	Jul. 31, 2023	Jul. 31, 2022
Income Taxes
Deferred tax assets	$ 2.4	$ 2.4
Tax at federal statutory rate	21%	21%

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - Series A Preferred Shares [Member] - Zenith Energy Ltd [Member] - Subsequent Event [Member]	1 Months Ended
	Aug. 23, 2023 USD ($) shares
Sale of preferred shares during period | shares	100,000
Proceeds from issue of preferred stock | $	$ 398,400
Voting power rights	acquired 99.87% of the voting power of the Company