| 2. Summary of Significant Accounting Policies (Policies) | 9 Months Ended |
| Sep. 30, 2023 |
| Accounting Policies [Abstract] | |
| a) Basis of Presentation and Principles of Consolidation | a) Basis of Presentation and Principles of Consolidation These financial statements and related notes
are presented in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and are
expressed in US dollars. The Company’s fiscal year-end is December 31. |
| b) Use of Estimates | b) Use of Estimates The preparation of financial statements
in conformity with generally accepted accounting principles in the United States requires 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 period. The Company regularly evaluates estimates and
assumptions related to the recoverability of its long-lived assets, stock-based compensation, and deferred income tax asset valuation
allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it
believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values
of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results
experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences
between the estimates and the actual results, future results of operations will be affected. |
| c) Cash and Cash Equivalents | c) Cash and Cash Equivalents The Company considers all highly liquid
instruments with maturity of three months or less at the time of issuance to be cash equivalents. |
| d) Revenue Recognition | d) Revenue Recognition Management uses the 5 steps framework of
ASC 606 to recognize revenue, as follows:
1. Identify contract with customer
a. Approval (in writing, orally, or in accordance with other customary business
practices) and commitment of the parties;
b. Identification of the rights of the parties;
c. Identification of the payment terms;
d. Contract has commercial substance; and
e. Probable that the entity will collect the consideration to which it will
be entitled in exchange for the product that will be transferred to the customer.
2. Identify performance obligations
a. At contract inception, management assesses the product promised in a contract
with a customer and identifies each promise as a performance obligation to transfer to the customer either: a) A product (or a bundle
of products) that is distinct b) A series of distinct products that are substantially the same and that have the same pattern of transfer
to the customer
3. Determined expected transaction price
a. The transaction price is the amount of consideration to which an entity
expects to be entitled in exchange for transferring promised goods to a customer
4. Allocate to performance obligations
a. Once the separate performance obligations are identified and the transaction
price has been determined, management allocates the transaction price to the performance obligations in proportion to their standalone
selling prices
5. Recognize revenue upon transfer of control over goods
a. management recognizes revenue only when it satisfies a performance obligation
by transferring a promised good to a customer. A good or service is considered to be transferred when the customer obtains control.
b. The standard defines control as an entity’s ability to direct the
use of, and obtain substantially all of the remaining benefits from, an asset.
c. Control is assessed primarily from the customer’s perspective. |
| e) Cost of Sales | e) Cost of Sales Amounts that will be recorded as cost of
sales relate to direct expenses incurred in order to fulfill orders of our customers. Such costs are recorded and allocated as incurred.
Our cost of sales will consist primarily of the cost of material consumed to make that product. |
| f) Basic and Diluted Net Loss Per Share | f) Basic and Diluted Net Loss Per Share The Company computes net loss per share
in accordance with ASC 260, Earnings Per Share, |
| g) Financial Instruments | g) Financial Instruments ASC 820, “Fair Value Measurements”, Level 1 Level 1 applies to assets or liabilities
for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities
for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets
or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent
transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally
from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities
for which there are 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 consist principally of cash, accounts payable, and amounts due to related parties. Pursuant to ASC 820, the fair
value of our cash is determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical
assets. We believe that the recorded values of all of our other financial instruments approximate their current fair values because of
their nature and respective maturity dates or durations. |
| h) Inventory | h) Inventory Inventories
are stated at the lower of cost and net realizable value. Cost is determined using the first in first out method and net realizable value
is the estimated selling price less costs of disposal in the ordinary course of business. The cost of inventories includes direct costs
plus shipping and packaging materials. |
| i) Stock-based compensation | i) Stock-based compensation In
accordance with ASC No. 718, Compensation – Stock Compensation (“ASC 718”), the Company measures the compensation costs
of share-based compensation arrangements based on the grant-date fair value and recognize the costs in the financial statements over the
period during which employees are required to provide services. During
the period ended September 30, 2023 there were no stock based awards issued or outstanding. |
| l) Income taxes | l) Income
taxes Income taxes are determined in accordance
with the provisions of ASC 740, “Income Taxes” (“ ASC 740 ASC 740 prescribes a comprehensive model
for how companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected
to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely
than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be
measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the
tax authority assuming full knowledge of the position and relevant facts. For the period ended September 30, 2023,
the Company did not have any interest and penalties associated with tax positions. As of September 30, 2023, the Company did not have
any significant unrecognized uncertain tax positions. |
| k) Commitments and contingencies | k) Commitments and contingencies The Company follows ASC 440 & ASC 450,
subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies and commitments respectively. Certain
conditions may exist as of the date the financial statements are issued, which may result in a loss to the Company, but which will only
be resolved when one or more future events occur or fail to occur. The Company assesses such contingent liabilities, and such assessment
inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the
Company or un-asserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings
or un-asserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein. If the assessment of a contingency indicates
that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability
would be accrued in the Company’s financial statements. If the assessment indicates that a potentially material loss contingency
is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an
estimate of the range of possible losses, if determinable and material, would be disclosed. Loss contingencies considered remote are
generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Management does not believe,
based upon information available at this time, that these matters will have a material adverse effect on the Company’s financial
position, results of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect
the Company’s business, financial position, and results of operations or cash flows. |
| l) Reclassification | l) Reclassification Certain prior period amounts have
been reclassified to conform to current presentation. |
| m) Recently Issued Accounting Guidance | m) Recently Issued Accounting Guidance The Company has evaluated all the recent
accounting pronouncements through the date the financial statements were issued and filed with the Securities and Exchange Commission
and believe that none of them will have a material effect on the company’s financial statements. |
