| Nature Operations and Summary of Significant Accounting Policies | 1. NATURE OPERATIONS AND SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES The Company was incorporated in the State of Nevada
on July 16, 2009 and its year-end is January 31. Going concern The accompanying financial statements have been prepared
on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal
course of business. As reflected in the accompanying financial statements, for the year ended January 31, 2021, the Company incurred a
net loss of $34,688, and at January 31, 2021, had a shareholder’s deficit of $261,309. These factors, among others, raise substantial
doubt about the Company’s ability to continue as a going concern within one year of the date that these financial statements are
issued. These financial statements do not include any adjustments that might be necessary should the Company be unable to continue as
a going concern. The Company has incurred losses since inception resulting
in an accumulated deficit of $292,809 at January 31, 2021, and further losses are anticipated in the development of its business. The
Company’s ability to continue as a going concern is dependent upon the ability of the Company to generate profitable operations
in the future and/or obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations
when they come due. Management has plans to seek additional capital through a private placement of its common stock or obtain further
loans from related parties as needed. COVID-19 The COVID-19 pandemic has negatively impacted the
global economy, workforces, customers, and created significant volatility and disruption of financial markets. The Company monitors guidance
from national and local public health authorities and has implemented health and safety precautions and protocols in response to these
guidelines. The extent of the impact of the COVID-19 pandemic has had and will continue to have on the Company’s business is highly
uncertain and difficult to predict and quantify at this time. Basis of presentation These accompanying financial statements have been
prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”). Use of estimates The preparation of financial statements in conformity
with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of
assets and liabilities, disclosures of contingent assets and liabilities at the date of the financial statements, and the reported amounts
of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include
estimates for the accruals of potential liabilities. Financial instruments The Company follows the guidance of Accounting Standards
Codification (“ASC”) 820-10, “Fair Value Measurements and Disclosures”, with respect to financial assets and liabilities
that are measured at fair value. ASC 820-10 establishes a three-tier fair value hierarchy that prioritizes the inputs used in measuring
fair value as follows: Level 1 : Observable inputs such as quoted prices
in active markets; Level 2 : Inputs, other than the quoted prices in
active markets, that are observable either directly or indirectly; and Level 3 : Unobservable inputs in which there is little
or no market data, which require the reporting entity to develop its own assumptions The Company believes the carrying amount reported
in the balance sheet for accrued liabilities, and due to related party, approximate their fair values because of the short-term nature
of these financial instruments. Income taxes The Company follows the asset and liability method
of accounting for income taxes. Under this method, deferred income tax assets and liabilities are recognized for the estimated tax consequences
attributable to differences between the financial statement carrying values and their respective income tax basis (temporary differences).
The effect on deferred income tax assets and liabilities of a change in tax rates is recognized as income (loss) in the period that includes
the enactment date. Net loss per share Basic loss per share is computed by dividing the net
loss by the weighted average number of common shares outstanding during the period. Diluted loss per share is computed similar to basic
loss per share except that the denominator is increased to include the number of additional common shares that would have been outstanding
if the potential common stock equivalents had been issued and if the additional common shares were dilutive. At January 31, 2021 and 2020,
the Company had no outstanding common stock equivalents. Foreign Currency Translation Foreign denominated monetary assets and liabilities
are translated to their United States dollar equivalents using foreign exchange rates which prevailed at the balance sheet date. Expenses
are translated at average rates of exchange during the period. Related translation adjustments are reported as a separate component of
stockholders’ equity, whereas gains or losses resulting from foreign currency transactions are included in the results of operations. Recent Accounting Pronouncements In June 2016, the FASB issued ASU No. 2016-13, Credit
Losses - Measurement of Credit Losses on Financial Instruments (“ASC 326”). The standard significantly changes how entities
will measure credit losses for most financial assets, including accounts and notes receivables. The standard will replace today’s
“incurred loss” approach with an “expected loss” model, under which companies will recognize allowances based
on expected rather than incurred losses. Entities will apply the standard’s provisions as a cumulative-effect adjustment to retained
earnings as of the beginning of the first reporting period in which the guidance is effective. The standard is effective for interim and
annual reporting periods beginning after December 15, 2022. The adoption of ASU 2016-13 is not expected to have a material impact on the
Company’s financial position, results of operations, and cash flows. Other recent accounting pronouncements issued by the
FASB, its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission
did not or are not believed by management to have a material impact on the Company’s present or future financial statements. |
