Ranger Gold (RNGC) 10-K 30 Jul 24 2024 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Mar. 31, 2024	Jul. 26, 2024	Sep. 30, 2023
Cover [Abstract]
Entity Registrant Name	RANGER GOLD CORP.
Entity Central Index Key	0001434740
Document Type	10-K
Amendment Flag	false
Entity Voluntary Filers	No
Current Fiscal Year End Date	--03-31
Entity Well Known Seasoned Issuer	No
Entity Small Business	true
Entity Shell Company	true
Entity Emerging Growth Company	false
Entity Current Reporting Status	No
Document Period End Date	Mar. 31, 2024
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2024
Entity Common Stock Shares Outstanding		242,669,234
Entity Public Float			$ 0
Entity File Number	000-52901
Entity Incorporation State Country Code	NV
Entity Tax Identification Number	74-3206736
Entity Address Address Line 1	20 West Park Avenue
Entity Address Address Line 2	Suite 207
Entity Address City Or Town	Long Beach
Entity Address State Or Province	NY
Entity Address Postal Zip Code	11561
City Area Code	516
Local Phone Number	442-1883
Document Annual Report	true
Document Transition Report	false
Entity Interactive Data Current	No
Security 12g Title	common stock, par value $0.001 per share
Icfr Auditor Attestation Flag	false
Document Fin Stmt Error Correction Flag	false
Auditor Name	MICHAEL GILLESPIE & ASSOCIATES, PLLC
Auditor Firm Id	6104
Auditor Location	Vancouver, Washington

Balance Sheets

Balance Sheets - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Balance Sheets
CURRENT ASSETS	$ 0	$ 0
TOTAL CURRENT ASSETS	0	0
TOTAL ASSETS	0	0
CURRENT LIABILITIES
Accounts Payable	0	3,243
TOTAL CURRENT LIABILITIES	0	3,243
TOTAL LIABILITIES	0	3,243
COMMITMENTS AND CONTINGENCIES	0	0
STOCKHOLDER'S EQUITY
Common stock ($0.0001 par value; 500,000,000 shares authorized; 248,020,000 and 248,020,000 shares issued and outstanding at March 31, 2024 and March 31, 2023, respectively)	24,802	24,802
Preferred stock ($0.0001 par value; 5,000,000 shares authorized; no shares issued and outstanding at March 31, 2024 and March 31, 2023, respectively)	0	0
Additional Paid in Capital	1,144,488	1,097,084
Accumulated Deficit	(1,169,290)	(1,125,129)
TOTAL STOCKHOLDER'S EQUITY (DEFICIT)	0	(3,243)
TOTAL LIABILITIES AND STOCKHOLDER'S EQUITY/(DEFICIT)	$ 0	$ 0

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2024	Mar. 31, 2023
Balance Sheets
Common Stock, par value	$ 0.0001	$ 0.0001
Common Stock, shares authorized	500,000,000	500,000,000
Common Stock, shares issued	248,020,000	248,020,000
Common Stock, shares outstanding	248,020,000	248,020,000
Preferred Stock, par value	$ 0.0001	$ 0.0001
Preferred Stock, shares authorized	5,000,000	5,000,000
Preferred Stock, shares issued	0	0
Preferred Stock, shares outstanding	0	0

Statements of Operations

Statements of Operations - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Statements of Operations
Sales	$ 0	$ 0
Total Revenue	0	0
EXPENSES:
Selling, General and Administrative	0	0
Filing Fees	4,196	2,404
Professional Fees	42,125	19,100
Total Expense	46,321	21,504
Loss from operations	(46,321)	(21,504)
Other Income/Loss
Income on Extinguishment of Debt	2,160	0
Provision for Income Taxes	0	0
NET LOSS	$ (44,161)	$ (21,504)
Weighted average common shares outstanding, basic and fully diluted	248,020,000	248,020,000
Basic and fully diluted net loss per common share:	$ 0	$ 0

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (46,321)	$ (21,504)
Income on Extinguishment of Debt	2,160	0
Adjustments to reconcile net (loss) Changes in Assets and Liabilities:
Increase (decrease) in Accounts Payable and Other Accruals	(3,243)	3,243
Increase (decrease) in Accrued Interest Expense	0	0
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	(47,404)	(18,261)
CASH FLOWS TO/(FROM) FINANCING ACTIVITIES:
Contributions of Capital by Major Shareholder	47,404	18,261
NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES	47,404	18,261
NET INCREASE(DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
CASH AND CASH EQUIVALENTS,
BEGINNING OF THE PERIOD	0	0
END OF THE PERIODE8	0	0
CASH PAID DURING THE PERIOD FOR:
Interest	0	0
Taxes	$ 0	$ 0

Statement of Stockholders' Equi

Statement of Stockholders' Equity - USD ($)	Total	Common Stock	Additional Paid-In Capital	Retained Earnings (Accumulated Deficit)
Balance, shares at Mar. 31, 2022		248,020,000
Balance, amount at Mar. 31, 2022	$ 0	$ 24,802	$ 1,078,823	$ (1,103,625)
Capital Contribution	4,874	0	4,874	0
Net Loss	(8,974)	$ 0	0	(8,974)
Balance, shares at Jun. 30, 2022		248,020,000
Balance, amount at Jun. 30, 2022	(4,100)	$ 24,802	1,083,697	(1,112,599)
Balance, shares at Mar. 31, 2022		248,020,000
Balance, amount at Mar. 31, 2022	0	$ 24,802	1,078,823	(1,103,625)
Net Loss	(21,504)
Balance, shares at Mar. 31, 2023		248,020,000
Balance, amount at Mar. 31, 2023	(3,243)	$ 24,802	1,097,084	(1,125,129)
Balance, shares at Jun. 30, 2022		248,020,000
Balance, amount at Jun. 30, 2022	(4,100)	$ 24,802	1,083,697	(1,112,599)
Capital Contribution	5,500	0	5,500	0
Net Loss	(3,559)	$ 0	0	(3,559)
Balance, shares at Sep. 30, 2022		248,020,000
Balance, amount at Sep. 30, 2022	(2,159)	$ 24,802	1,089,197	(1,116,158)
Capital Contribution	3,600	0	3,600	0
Net Loss	(3,600)	$ 0	0	(3,600)
Balance, shares at Dec. 31, 2022		248,020,000
Balance, amount at Dec. 31, 2022	(2,159)	$ 24,802	1,092,797	(1,119,758)
Capital Contribution	4,287	0	4,287	0
Net Loss	(5,371)	$ 0	0	(5,371)
Balance, shares at Mar. 31, 2023		248,020,000
Balance, amount at Mar. 31, 2023	(3,243)	$ 24,802	1,097,084	(1,125,129)
Capital Contribution	8,725	0	8,725	0
Net Loss	(7,725)	$ 0	0	(7,725)
Balance, shares at Jun. 30, 2023		248,020,000
Balance, amount at Jun. 30, 2023	(2,243)	$ 24,802	1,105,809	(1,132,854)
Balance, shares at Mar. 31, 2023		248,020,000
Balance, amount at Mar. 31, 2023	(3,243)	$ 24,802	1,097,084	(1,125,129)
Net Loss	(44,161)
Balance, shares at Mar. 31, 2024		248,025,714
Balance, amount at Mar. 31, 2024	0	$ 24,802	1,144,488	(1,169,290)
Balance, shares at Jun. 30, 2023		248,020,000
Balance, amount at Jun. 30, 2023	(2,243)	$ 24,802	1,105,809	(1,132,854)
Capital Contribution	6,033	0	6,033	0
Net Loss	(6,033)	$ 0	0	(6,033)
Balance, shares at Sep. 30, 2023		248,020,000
Balance, amount at Sep. 30, 2023	(2,243)	$ 24,802	1,111,842	(1,138,887)
Capital Contribution	26,109	0	26,109	0
Net Loss	(26,109)	0	0	(26,109)
Balance, amount at Dec. 31, 2023	(2,243)	24,802	1,137,951	(1,164,996)
Capital Contribution	6,537	0	6,537	0
Net Loss	(4,294)	$ 0	0	(4,294)
Balance, shares at Mar. 31, 2024		248,025,714
Balance, amount at Mar. 31, 2024	$ 0	$ 24,802	$ 1,144,488	$ (1,169,290)

BUSINESS ACTIVITY

BUSINESS ACTIVITY	12 Months Ended
	Mar. 31, 2024
BUSINESS ACTIVITY
BUSINESS ACTIVITY	NOTE A—BUSINESS ACTIVITY Ranger Gold Corp. (the “Company”) was incorporated on May 11, 2007 under the laws of the State of Nevada under the name Fenario, Inc. On October 28, 2009, the Company amended its Articles of Incorporation for the purpose of changing the name of the Company from “Fenario, Inc.” to “Ranger Gold Corp.” The Company’s last filings were for the period ended December 31, 2013 and then the Company became dormant until late 2018 when Bryan Glass petitioned to become the custodian of the Company and reinstated the Company. In January of 2019, the courts approved the custodianship, and the Company was reinstated as a corporation in the State of Nevada. The Company’s year-end is March 31 st The accounting policies conform to generally accepted accounting principles in the United States and have been consistently applied in the preparation of the financial statements.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Mar. 31, 2024
GOING CONCERN
GOING CONCERN	NOTE B—GOING CONCERN The accompanying financial statements have been prepared on a going concern basis, which assumes the Company will realize its assets and discharge its liabilities in the normal course of business. As reflected in the accompanying financial statements, the Company has a deficit accumulated of $1,169,290 and cash used in operations of $47,404 at the period ended March 31, 2024. The Company’s ability to continue as a going concern is dependent upon its ability to generate future profitable operations and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. These circumstances raise substantial doubt about the Company’s ability to continue as a going concern for the 12 months from the date when these financial statements were issued. The accompanying financial statements do not include any adjustments that might arise because of this uncertainty. To address these issues, management has undertaken the following initiatives: 1) enter into discussions to secure additional equity funding from current or new shareholders; 2) undertake a program to continue to monitor the Company’s ongoing working capital requirements and minimize expenditure commitments; 3) continue to focus on maintaining an appropriate level of corporate overhead in line with the Company’s available cash resources.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Mar. 31, 2024
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE C—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation- The financial statements included herein were prepared under Generally Accepted Accounting Principles (GAAP). All adjustments have been made which in the opinion of management are necessary, normal, and recurring in nature for presentation. Interim filings should be read in conjunction with the Company’s annual report as of March 31, 2024. Cash and Cash Equivalents- For the purposes of the Statement of Cash Flows, the Company considers liquid investments with an original maturity of three months or less to be cash equivalents. Management’s Use of Estimates- The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. The financial statements above reflect all of the costs of doing business. Revenue Recognition- On May 28, 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers, Topic 606 (“ASC 606”), requiring an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. The new revenue standard replaces most existing revenue recognition guidance in GAAP and permits the use of either the full retrospective or modified retrospective transition method. The Company adopted this standard using the modified basis effective January 1, 2019 and given the Company's limited revenue, the modified retrospective basis has no material impact on prior years given the limited revenue. Comprehensive Income (Loss) - The Company reports Comprehensive income and its components following guidance set forth by section 220-10 of the FASB Accounting Standards Codification which establishes standards for the reporting and display of comprehensive income and its components in the financial statements. There were no items of comprehensive income (loss) applicable to the Company during the period covered in the financial statements. Net Income per Common Share- Net loss per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted net loss per share is computed by dividing net loss by the weighted average number of shares of common stock and potentially outstanding shares of common stock during each period. Deferred Taxes- The Company accounts for income taxes under Section 740-10-30 of the FASB Accounting Standards Codification. Deferred income tax assets and liabilities are determined based upon differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statements of operations in the period that includes the enactment date. Fair Value of Financial Instruments- The carrying amounts reported in the balance sheet for cash, accounts receivable and accounts payable approximate fair value based on the short-term maturity of these instruments. Accounts Receivable- Accounts deemed uncollectible are written off in the year they become uncollectible. As of March 31, 2024, and March 31, 2023, the balance in Accounts Receivable was $0 and $0. Impairment of Long-Lived Assets- The Company evaluates the recoverability of its fixed assets and other assets in accordance with section 360-10-15 of the FASB Accounting Standards Codification for disclosures about Impairment or Disposal of Long-Lived Assets. Disclosure requires recognition of impairment of long-lived assets in the event the net book value of such assets exceeds its expected cash flows. If so, it is impaired and is written down to fair value, which is determined based on either discounted future cash flows or appraised values. The Company adopted the statement on inception. No impairments of these types of assets were recognized during the periods ended March 31, 2024 and March 31, 2023. Stock-Based Compensation- The Company accounts for stock-based compensation using the fair value method following the guidance set forth in section 718-10 of the FASB Accounting Standards Codification for disclosure about Stock-Based Compensation. This section requires a public entity to measure the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). That cost will be recognized over the period during which an employee is required to provide service in exchange for the award- the requisite service period (usually the vesting period). No compensation cost is recognized for equity instruments for which employees do not render the requisite service. Fair Value for Financial Assets and Financial Liabilities- The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP) and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below: Level 1 Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. Level 2 Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. Level 3 Pricing inputs that are generally unobservable inputs and not corroborated by market data. The carrying amounts of the Company’s financial assets and liabilities, such as cash and accrued expenses, approximate their fair values because of the short maturity of these instruments. The Company’s note payable would approximate the fair value of such instrument based upon management’s best estimate of interest rates that would be available to the Company for similar financial arrangement at the periods ended March 31, 2024 and March 31, 2023. The Company does not have any assets or liabilities measured at fair value on a recurring or a non-recurring basis, consequently, the Company did not have any fair value adjustments for assets and liabilities measured at fair value at March 31, 2024, nor gains or losses are reported in the statement of operations that are attributable to the change in unrealized gains or losses relating to those assets and liabilities still held at the reporting date for the periods ended March 31, 2024 and March 31, 2023. Recently Issued Accounting Pronouncements The FASB recently issued Accounting Standard Update (ASU) 2021-012 to clarify that all derivative instruments affected by changes to the interest rates used for discounting, margining, or contract price alignment (commonly referred to as the discounting transition) are in the scope of ASC 848. The amendments also clarify other aspects of the guidance in ASC 848 and addresses the effects of the cash compensation adjustment provided in the discounting transition on certain aspects of hedge accounting. The guidance in ASC 848 also allows entities to make a one-time election to sell and/or transfer to available for sale or trading any held-to-maturity (HTM) debt securities that refer to an interest rate affected by reference rate reform and were classified as held to maturity before 1 January 2020. The adoption of this standard did not have a material impact on the Company’s financial position and results of operations. Other pronouncements issued by the FASB or other authoritative accounting standards groups with future effective dates are either not applicable or are not expected to be significant to the Company’s financial position, results of operations or cash flows.

SEGMENT REPORTING

SEGMENT REPORTING	12 Months Ended
	Mar. 31, 2024
SEGMENT REPORTING	NOTE D-SEGMENT REPORTING The Company follows the guidance set forth by section 280-10 of the FASB Accounting Standards Codification for reporting and disclosure on operating segments of the Company. It also requires segment disclosures about products and services, geographic areas, and major customers. The Company determined that it did not have any separately reportable operating segments as of March 31, 2024, and March 31, 2023.

CAPITAL STOCK

CAPITAL STOCK	12 Months Ended
	Mar. 31, 2024
CAPITAL STOCK
CAPITAL STOCK	NOTE E-CAPITAL STOCK The Company is authorized to issue 500,000,000 shares of common stock at $.0001 par value per share. The Company is authorized to issue 5,000,000 shares of preferred stock at $.0001 par value per share. Total issued and outstanding shares of common stock is 248,020,000 and 248,020,000 as of March 31, 2024, and March 31, 2023, respectively. During the year ended March 31, 2023, no shares were issued. During the year ended March 31, 2024, no shares were issued. Capital Contributions During the year ended March 31, 2024, $47,404 in capital contributions were made and during the year ended March 31, 2023, $18,261 in capital contributions were made.

WRITE OFF OF PAYABLES

WRITE OFF OF PAYABLES	12 Months Ended
	Mar. 31, 2024
WRITE OFF OF PAYABLES
WRITE OFF OF PAYABLES	NOTE F – WRITE OFF OF PAYABLES During the 4 th The Company provides for income taxes under (now included under Accounting Standards Codification (ASC), 740), Accounting for Income Taxes. ASC 740 requires the use of an asset and liability approach in accounting for income taxes. Deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax bases of assets and liabilities and the tax rates in effect when these differences are expected to reverse. ASC 740 requires the reduction of deferred tax assets by a valuation allowance if, based on the weight of available evidence, it is more likely than not that some or all the deferred tax assets will not be realized. For Federal income tax purposes, the Company has net operating loss carry forwards that expire through 2030. The net operating loss carry forward as of March 31, 2024, is approximately $1,169,000 and as of March 31, 2023, was approximately $1,125,000. The total deferred tax assets are approximately $245,000 and $236,000 for the years ended March 31, 2024, and March 31, 2023, respectively.

INCOME TAX

INCOME TAX	12 Months Ended
	Mar. 31, 2024
INCOME TAX
INCOME TAX	NOTE G – INCOME TAX No tax benefit has been reported in the financial statements because after evaluating our own potential tax uncertainties, the Company has determined that there are no material uncertain tax positions that have a greater than 50% likelihood of reversal if the Company were to be audited. The provision for income taxes differs from the amounts which would be provided by applying the statutory federal income tax rate of 21% to the net loss before provision for income taxes for the following reasons: The Company is not obligated to pay State Income Taxes because it is a Nevada corporation. The Company does not currently have any tax returns open for examination.

MATERIAL EVENTSMATERIAL EVENTS

MATERIAL EVENTSMATERIAL EVENTS	12 Months Ended
	Mar. 31, 2024
MATERIAL EVENTSMATERIAL EVENTS
MATERIAL EVENTS/MATERIAL EVENTS	NOTE H—MATERIAL EVENTS/MATERIAL EVENTS Since the close of the period covered by the financial statements of which these notes form a part, the following material transactions have occurred: Amounts totaling $9,125 have been paid in capital contributions from the year end March 31, 2024 through July 10, 2024.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Mar. 31, 2024
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of Presentation	Basis of Presentation- The financial statements included herein were prepared under Generally Accepted Accounting Principles (GAAP). All adjustments have been made which in the opinion of management are necessary, normal, and recurring in nature for presentation. Interim filings should be read in conjunction with the Company’s annual report as of March 31, 2024.
Cash and Cash Equivalents	Cash and Cash Equivalents- For the purposes of the Statement of Cash Flows, the Company considers liquid investments with an original maturity of three months or less to be cash equivalents.
Management's Use of Estimates	Management’s Use of Estimates- The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. The financial statements above reflect all of the costs of doing business.
Revenue Recognition	Revenue Recognition- On May 28, 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers, Topic 606 (“ASC 606”), requiring an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. The new revenue standard replaces most existing revenue recognition guidance in GAAP and permits the use of either the full retrospective or modified retrospective transition method. The Company adopted this standard using the modified basis effective January 1, 2019 and given the Company's limited revenue, the modified retrospective basis has no material impact on prior years given the limited revenue.
Comprehensive Income (Loss)	Comprehensive Income (Loss) - The Company reports Comprehensive income and its components following guidance set forth by section 220-10 of the FASB Accounting Standards Codification which establishes standards for the reporting and display of comprehensive income and its components in the financial statements. There were no items of comprehensive income (loss) applicable to the Company during the period covered in the financial statements.
Net Income per Common Share	Net Income per Common Share- Net loss per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted net loss per share is computed by dividing net loss by the weighted average number of shares of common stock and potentially outstanding shares of common stock during each period.
Deferred Taxes	Deferred Taxes- The Company accounts for income taxes under Section 740-10-30 of the FASB Accounting Standards Codification. Deferred income tax assets and liabilities are determined based upon differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statements of operations in the period that includes the enactment date.
Fair Value of Financial Instruments	Fair Value of Financial Instruments- The carrying amounts reported in the balance sheet for cash, accounts receivable and accounts payable approximate fair value based on the short-term maturity of these instruments.
Accounts Receivable	Accounts Receivable- Accounts deemed uncollectible are written off in the year they become uncollectible. As of March 31, 2024, and March 31, 2023, the balance in Accounts Receivable was $0 and $0.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets- The Company evaluates the recoverability of its fixed assets and other assets in accordance with section 360-10-15 of the FASB Accounting Standards Codification for disclosures about Impairment or Disposal of Long-Lived Assets. Disclosure requires recognition of impairment of long-lived assets in the event the net book value of such assets exceeds its expected cash flows. If so, it is impaired and is written down to fair value, which is determined based on either discounted future cash flows or appraised values. The Company adopted the statement on inception. No impairments of these types of assets were recognized during the periods ended March 31, 2024 and March 31, 2023.
Stock-Based Compensation	Stock-Based Compensation- The Company accounts for stock-based compensation using the fair value method following the guidance set forth in section 718-10 of the FASB Accounting Standards Codification for disclosure about Stock-Based Compensation. This section requires a public entity to measure the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). That cost will be recognized over the period during which an employee is required to provide service in exchange for the award- the requisite service period (usually the vesting period). No compensation cost is recognized for equity instruments for which employees do not render the requisite service.
Fair Value for Financial Assets and Financial Liabilities	Fair Value for Financial Assets and Financial Liabilities- The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP) and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below: Level 1 Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. Level 2 Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. Level 3 Pricing inputs that are generally unobservable inputs and not corroborated by market data. The carrying amounts of the Company’s financial assets and liabilities, such as cash and accrued expenses, approximate their fair values because of the short maturity of these instruments. The Company’s note payable would approximate the fair value of such instrument based upon management’s best estimate of interest rates that would be available to the Company for similar financial arrangement at the periods ended March 31, 2024 and March 31, 2023. The Company does not have any assets or liabilities measured at fair value on a recurring or a non-recurring basis, consequently, the Company did not have any fair value adjustments for assets and liabilities measured at fair value at March 31, 2024, nor gains or losses are reported in the statement of operations that are attributable to the change in unrealized gains or losses relating to those assets and liabilities still held at the reporting date for the periods ended March 31, 2024 and March 31, 2023.
Recently Issued Accounting Pronouncements	The FASB recently issued Accounting Standard Update (ASU) 2021-012 to clarify that all derivative instruments affected by changes to the interest rates used for discounting, margining, or contract price alignment (commonly referred to as the discounting transition) are in the scope of ASC 848. The amendments also clarify other aspects of the guidance in ASC 848 and addresses the effects of the cash compensation adjustment provided in the discounting transition on certain aspects of hedge accounting. The guidance in ASC 848 also allows entities to make a one-time election to sell and/or transfer to available for sale or trading any held-to-maturity (HTM) debt securities that refer to an interest rate affected by reference rate reform and were classified as held to maturity before 1 January 2020. The adoption of this standard did not have a material impact on the Company’s financial position and results of operations. Other pronouncements issued by the FASB or other authoritative accounting standards groups with future effective dates are either not applicable or are not expected to be significant to the Company’s financial position, results of operations or cash flows.

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
GOING CONCERN
Accumulated Deficit	$ (1,169,290)	$ (1,125,129)
Cash used in operations	$ (47,404)	$ (18,261)

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	Mar. 31, 2024	Mar. 31, 2023
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Accounts Receivable	$ 0	$ 0

CAPITAL STOCK (Details Narrativ

CAPITAL STOCK (Details Narrative) - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
CAPITAL STOCK
Common stock authorized	500,000,000	500,000,000
Preferred stock authorized	5,000,000	5,000,000
Common stock par value	$ 0.0001	$ 0.0001
Preferred stock par value	$ 0.0001	$ 0.0001
Common stock outstanding	248,020,000	248,020,000
Common stock issued	248,020,000	248,020,000
Capital contributions	$ 47,404	$ 18,261

WRITE OFF OF PAYABLES (Details

WRITE OFF OF PAYABLES (Details Narrative) - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
WRITE OFF OF PAYABLES
Net operating loss carry forward	$ 1,169,000	$ 1,125,000
Write-off of payables	2,160
Total deferred tax assets	245,000	236,000
Income on Extinguishment of Debt	$ 2,160	$ 0

INCOME TAX (Details Narrative)

INCOME TAX (Details Narrative)	12 Months Ended
	Mar. 31, 2024
INCOME TAX
Statutory federal income tax rate	21%

MATERIAL EVENTS MATERIAL EVENTS

MATERIAL EVENTS MATERIAL EVENTS (Details Narrative)	12 Months Ended
	Mar. 31, 2024 USD ($)
MATERIAL EVENTS MATERIAL EVENTS (Details Narrative)
Amount paid in capital contributions	$ 9,125