Zhanling International (ZLME) 10-KT/A 7 Sep 22 2021 FY Annual report (with FYE transition) (amended) Financial data

Cover

Cover - USD ($)	11 Months Ended	12 Months Ended
	Dec. 31, 2021	Jan. 31, 2021	Mar. 31, 2022	Jul. 31, 2021
Cover [Abstract]
Document Type	10-KT/A
Amendment Flag	true
Amendment Description	AMENDMENT NO. 1
Document Annual Report	false
Document Transition Report	true
Document Period Start Date	Feb. 01, 2021
Document Period End Date	Dec. 31, 2021
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2021
Current Fiscal Year End Date	--12-31
Entity File Number	000-54301
Entity Registrant Name	ZHANLING INTERNATIONAL LIMITED
Entity Central Index Key	0001489300
Entity Tax Identification Number	88-0981710
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	Unit 305-306, 3/F., New East Ocean Centre
Entity Address, Address Line Two	No.9 Science Museum Road
Entity Address, City or Town	Tsim Sha Tsui
Entity Address, Country	HK
Entity Address, Postal Zip Code	999077
City Area Code	+861
Local Phone Number	8628565646
Title of 12(g) Security	Common Stock, $ 0.001 par value
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	true
Entity Public Float				$ 0
Entity Common Stock, Shares Outstanding			73,200
Auditor Firm ID	5854	572
Auditor Name	TAAD LLP	Weinberg & Company, P.A.
Auditor Location	Diamond Bar, California	Los Angeles, California

Balance Sheets

Balance Sheets - USD ($)		Dec. 31, 2021	Jan. 31, 2021
Current assets
Prepayments and deposits		$ 2,039
Total current assets		2,039
TOTAL ASSETS		2,039
Current liabilities
Other payables and accrued liabilities		6,378	49,060
Due to a related party			212,249
Total current liabilities		6,378	261,309
TOTAL LIABILITIES		6,378	261,309
STOCKHOLDERS’ EQUITY
Common stock, $0.001 par value, 500,000,000 shares authorized, 73,200 shares issued and outstanding	[1]	73	73
Additional paid-in capital		305,727	31,427
Accumulated Deficit		(310,139)	(292,809)
TOTAL STOCKHOLDERS’ EQUITY		(4,339)	(261,309)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY		$ 2,039
[1]Given effect of the Reverse Stock Split, see Note 7.

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2021	Jan. 31, 2021
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	73,200	73,200
Common stock, shares outstanding	73,200	73,200

Statements of Operations

Statements of Operations - USD ($)	11 Months Ended			12 Months Ended
	Dec. 31, 2021		Dec. 31, 2020	Jan. 31, 2021
Income Statement [Abstract]
Revenue
General and administrative	17,330		31,797	34,688
Net loss	$ (17,330)		$ (31,797)	$ (34,688)
Basic and diluted net loss per share	$ (0.24)		$ (0.43)	$ (0.47)
Weighted average number of shares outstanding	73,200	[1]	73,200	73,200	[1]
[1]Given effect of the Reverse Stock Split, see Note 7.

Statements of Stockholders' Equ

Statements of Stockholders' Equity - USD ($)		Common Stock [Member]		Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Jan. 31, 2020		$ 73	[1]	$ 31,427	$ (258,121)	$ (226,621)
Ending balance, shares at Jan. 31, 2020	[1]	73,200
Net loss			[1]		(34,688)	(34,688)
Ending balance, value at Jan. 31, 2021		$ 73	[1]	31,427	(292,809)	(261,309)
Ending balance, shares at Jan. 31, 2021	[1]	73,200
Net loss			[1]		(17,330)	(17,330)
Capital contribution due to write-off of related party payable due to former CEO			[1]	274,300		274,300
Ending balance, value at Dec. 31, 2021		$ 73	[1]	$ 305,727	$ (310,139)	$ (4,339)
Ending balance, shares at Dec. 31, 2021	[1]	73,200
[1]Given effect of the Reverse Stock Split, see Note 7.

Statements of Cash Flows

Statements of Cash Flows - USD ($)	11 Months Ended	12 Months Ended
	Dec. 31, 2021	Jan. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (17,330)	$ (34,688)
Net change in non-cash working capital balances
Prepayments	(2,039)
Other payables and accrued liabilities	(42,682)	34,688
NET CASH USED IN OPERATION	(62,051)
CASH FLOWS FROM FINANCING ACTIVITIES
Due to related party
Capital contribution from former officer/principal shareholder	62,051
NET CASH PROVIDED BY FINANCING ACTIVITIES	62,051
INCREASE IN CASH
CASH, BEGINNING
CASH, ENDING
Supplemental cash flow information:
Interest paid
Income taxed paid
NON-CASH INVESTING AND FINANCING ACTIVITIES
Former CEO waive related party payable as a capital contribution	$ 274,300

NATURE OPERATIONS

NATURE OPERATIONS	11 Months Ended
	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OPERATIONS	1. NATURE OPERATIONS The Company was incorporated in the State of Nevada on July 16, 2009 and its year-end is from January 31 change to December 31 effective on this transition form 10-KT for the eleven-month period ending December 31, 2021. As a result, the Company’s results of operations, cash flows, and all transactions impacting shareholders equity presented in this Transition Report on Form 10-KT are for the eleven months ended December 31, 2021 whereas its fiscal year 2021 are for the twelve months ended January 31, 2021 unless otherwise noted. As such, the Company’s fiscal year 2021, or fiscal 2021, refers to the period from February 1, 2021 to December 31, 2021 (the “Transition Period”). This Transition Report on Form 10-KT also includes an unaudited statement of operations for the comparable stub period of February 1, 2020 to December 31, 2020; see note 6 for additional information. The Company is an exploration stage company and is currently seeking new business opportunities. 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 eleven months ended December 31, 2021, the Company incurred a net loss of $ 17,330 4,339 The Company has incurred losses since inception resulting in an accumulated deficit of $ 310,139 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.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	11 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 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 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 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 readily apparent from other sources. The actual results experienced by the Company may differ materially from the Company’s estimates. To the extent there are material differences, future results may be affected. Estimates used in preparing these financial statements include the carrying value of the equipment, deferred income tax amounts, rates and timing of the reversal of income tax differences. Cash and cash equivalents Cash and cash equivalents are carried at cost and represent cash on hand, demand deposits placed with banks or other financial institutions and all highly liquid investments with an original maturity of three months or less as of the purchase date of such investments. 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 provision of income taxes is determined in accordance with the provisions of ASC Topic 740, “Income Taxes” (“ASC 740”). Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable income in the periods in which those temporary differences are expected to be recovered or settled. Any effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. 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. Net loss per share The Company calculates net loss per share in accordance with ASC Topic 260 “ Earnings per share Stock-based compensation The Company has not adopted a stock option plan and therefore has not granted any stock options. Accordingly, no stock- based compensation has been recorded to date. Related parties Parties, which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence. Recent Accounting Pronouncements The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	11 Months Ended
	Dec. 31, 2021
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	3. RELATED PARTY TRANSACTIONS As of December 31, 2021 and January 31, 2021, the Company owed $ 0 212,249 During the period from February 1, 2021 to December 31, 2021, the Company’s former Chief Executive Officer, Tan Sri Barry Goh Ming Choon (resigned on May 4, 2021) agreed to forgive and waive $ 212,249 212,249 During the period from February 1, 2021 to December 31, 2021, the Company’s former Chief Executive Officer and principal shareholder, Mr. Leung Chi Ping (resigned on December 3, 2021) advanced $ 62,051

PREPAYMENTS AND DEPOSITS

PREPAYMENTS AND DEPOSITS	11 Months Ended
	Dec. 31, 2021
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
PREPAYMENTS AND DEPOSITS	4. PREPAYMENTS AND DEPOSITS Prepayments and deposits consisted of the following: SCHEDULE OF PREPAYMENTS AND DEPOSITS As of As of Prepayments and deposits $ 2,039 $ - As of December 31, 2021, the balance $ 2,039 represented prepayment which mainly professional fee. As of January 31, 2021, prepayments balance is $ 0

INCOME TAXES

INCOME TAXES	11 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
INCOME TAXES	5. INCOME TAXES The Tax Cuts and Jobs Act was enacted in the United States on December 22, 2017. The Act reduces the US federal corporate tax rate from 35 21 As of December 31, 2021, the Company does not recognize any provisional amount for the transition tax. We re-measured certain deferred tax assets and liabilities based on the rates at which they are anticipated to reverse in the future, which is generally 21% As of December 31, 2021, the Company has estimated tax loss carry forwards for tax purpose of approximately $ 310,139 The actual income tax provisions differ from the expected amounts calculated by applying the statutory income tax rate to the Company’s loss before income taxes. The components of these differences are as follows: SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION December 31, 2021 January 31, 2021 Eleven Months Ended Year ended December 31, 2021 January 31, 2021 Loss before income tax: $ (17,330 ) $ (34,688 ) Statutory tax rate 21 % 21 % Income tax benefit computed at statutory income tax rate (3,639 ) (7,285 ) Change in valuation allowance 3,639 7,285 Income tax provision $ - $ - Components of deferred tax assets: Non-capital tax loss carried forwards $ 65,131 $ 61,492 Less: valuation allowance (65,131 ) (61,492 ) Net deferred tax asset $ - $ - The Company has not filed income tax returns since inception in the United States. Both taxing authorities prescribe penalties for failing to file certain tax returns and supplemental disclosure. Upon filing there could be penalties and interest assessed. Such penalties vary by jurisdiction and by assessing practices and authorities. As the Company has incurred losses since inception there would be no known or anticipated exposure to penalties for income tax liability. However, certain jurisdictions may assess penalties for failing to file returns and other disclosures and for failing to file other supplemental information associated with foreign ownership, debt and equity position. Inherent uncertainties arise over tax positions taken with respect to transfer pricing, related party transactions, tax credits, tax based incentives and stock based transactions. Management has considered the likelihood and significance of possible penalties associated with its current and intended filing positions and has determined, based on their assessment, that such penalties, if any, would not be expected to be material.

TRANSITION PERIOD COMPARATIVE D

TRANSITION PERIOD COMPARATIVE DATA	11 Months Ended
	Dec. 31, 2021
Transition Period Comparative Data
TRANSITION PERIOD COMPARATIVE DATA	6. TRANSITION PERIOD COMPARATIVE DATA This Transition Report on Form 10-KT includes financial information for the eleven months ended December 31, 2021 and fiscal year ended January 31, 2021. The Statements of Operations and Cash Flows for the eleven months ended December 31, 2021 and 2020, are summarized below. All data for the eleven months ended December 31, 2020, are derived from the Company’s unaudited financial statements. In conjunction with the one share for fifty share reverse stock split discussed in Note 7, Subsequent Events, all historical per share data and number of shares and equity awards were retroactively adjusted. SCHEDULE OF STATEMENTS OF OPERATIONS AND CASH FLOWS December 31, 2021, December 31, 2020, Eleven Months Ended December 31, 2021 December 31, 2020 (Unaudited) Revenue - - General and administrative 17,330 31,797 Net loss (17,330 ) (31,797 ) Basic and diluted net loss per share (0.24 ) (0.43 ) Weighted average number of shares outstanding 73,200 73,200 December 31, 2021, December 31, 2020, Eleven Months Ended December 31, 2021 December 31, 2020 (Unaudited) CASH FLOWS FROM OPERATING ACTIVITIES Net loss (17,330 ) (31,797 ) Net change in non-cash working capital balances Prepayments (2,039 ) - Other payables and accrued liabilities (42,682 ) 31,797 NET CASH USED IN OPERATION (62,051 ) - CASH FLOWS FROM FINANCING ACTIVITIES Capital contribution from former officer/principal shareholder 62,051 - NET CASH PROVIDED BY FINANCING ACTIVITIES 62,051 - INCREASE IN CASH - - CASH, BEGINNING - - CASH, ENDING - - - Supplemental cash flow information: Interest paid - Income taxed paid - - NON-CASH INVESTING AND FINANCING ACTIVITIES Former CEO waive related party payable as a capital contribution 274,300 -

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	11 Months Ended
	Dec. 31, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	7. SUBSEQUENT EVENTS Effective on March 16, 2022, the Company has approved a reverse stock split of the Company’s authorized and issued and outstanding shares of common stock, par value $ 0.001 1-for-50 3,660,000 73,200 0.001

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	11 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Basis of presentation	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	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 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 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 readily apparent from other sources. The actual results experienced by the Company may differ materially from the Company’s estimates. To the extent there are material differences, future results may be affected. Estimates used in preparing these financial statements include the carrying value of the equipment, deferred income tax amounts, rates and timing of the reversal of income tax differences.
Cash and cash equivalents	Cash and cash equivalents Cash and cash equivalents are carried at cost and represent cash on hand, demand deposits placed with banks or other financial institutions and all highly liquid investments with an original maturity of three months or less as of the purchase date of such investments.
Financial instruments	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	Income taxes The provision of income taxes is determined in accordance with the provisions of ASC Topic 740, “Income Taxes” (“ASC 740”). Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable income in the periods in which those temporary differences are expected to be recovered or settled. Any effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. 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.
Net loss per share	Net loss per share The Company calculates net loss per share in accordance with ASC Topic 260 “ Earnings per share
Stock-based compensation	Stock-based compensation The Company has not adopted a stock option plan and therefore has not granted any stock options. Accordingly, no stock- based compensation has been recorded to date.
Related parties	Related parties Parties, which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence.
Recent Accounting Pronouncements	Recent Accounting Pronouncements The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

PREPAYMENTS AND DEPOSITS (Table

PREPAYMENTS AND DEPOSITS (Tables)	11 Months Ended
	Dec. 31, 2021
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
SCHEDULE OF PREPAYMENTS AND DEPOSITS	Prepayments and deposits consisted of the following: SCHEDULE OF PREPAYMENTS AND DEPOSITS As of As of Prepayments and deposits $ 2,039 $ -

INCOME TAXES (Tables)

INCOME TAXES (Tables)	11 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION	The actual income tax provisions differ from the expected amounts calculated by applying the statutory income tax rate to the Company’s loss before income taxes. The components of these differences are as follows: SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION December 31, 2021 January 31, 2021 Eleven Months Ended Year ended December 31, 2021 January 31, 2021 Loss before income tax: $ (17,330 ) $ (34,688 ) Statutory tax rate 21 % 21 % Income tax benefit computed at statutory income tax rate (3,639 ) (7,285 ) Change in valuation allowance 3,639 7,285 Income tax provision $ - $ - Components of deferred tax assets: Non-capital tax loss carried forwards $ 65,131 $ 61,492 Less: valuation allowance (65,131 ) (61,492 ) Net deferred tax asset $ - $ -

TRANSITION PERIOD COMPARATIVE_2

TRANSITION PERIOD COMPARATIVE DATA (Tables)	11 Months Ended
	Dec. 31, 2021
Transition Period Comparative Data
SCHEDULE OF STATEMENTS OF OPERATIONS AND CASH FLOWS	SCHEDULE OF STATEMENTS OF OPERATIONS AND CASH FLOWS December 31, 2021, December 31, 2020, Eleven Months Ended December 31, 2021 December 31, 2020 (Unaudited) Revenue - - General and administrative 17,330 31,797 Net loss (17,330 ) (31,797 ) Basic and diluted net loss per share (0.24 ) (0.43 ) Weighted average number of shares outstanding 73,200 73,200 December 31, 2021, December 31, 2020, Eleven Months Ended December 31, 2021 December 31, 2020 (Unaudited) CASH FLOWS FROM OPERATING ACTIVITIES Net loss (17,330 ) (31,797 ) Net change in non-cash working capital balances Prepayments (2,039 ) - Other payables and accrued liabilities (42,682 ) 31,797 NET CASH USED IN OPERATION (62,051 ) - CASH FLOWS FROM FINANCING ACTIVITIES Capital contribution from former officer/principal shareholder 62,051 - NET CASH PROVIDED BY FINANCING ACTIVITIES 62,051 - INCREASE IN CASH - - CASH, BEGINNING - - CASH, ENDING - - - Supplemental cash flow information: Interest paid - Income taxed paid - - NON-CASH INVESTING AND FINANCING ACTIVITIES Former CEO waive related party payable as a capital contribution 274,300 -

NATURE OPERATIONS (Details Narr

NATURE OPERATIONS (Details Narrative) - USD ($)	11 Months Ended		12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Jan. 31, 2021	Jan. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss	$ 17,330	$ 31,797	$ 34,688
Stockholders' deficit	4,339		261,309	$ 226,621
Accumulated deficit	$ 310,139		$ 292,809

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	11 Months Ended		12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Jan. 31, 2021
Related Party Transaction [Line Items]
Due to related parties, current			$ 212,249
Capital contribution	62,051
Tan Sri Barry Goh Ming Choon [Member]
Related Party Transaction [Line Items]
Forgive and waive settlement	212,249
Capital contribution	212,249
Mr. Leung Chi Ping [Member]
Related Party Transaction [Line Items]
Capital contribution	$ 62,051

SCHEDULE OF PREPAYMENTS AND DEP

SCHEDULE OF PREPAYMENTS AND DEPOSITS (Details) - USD ($)	Dec. 31, 2021	Jan. 31, 2021
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepayments and deposits	$ 2,039

PREPAYMENTS AND DEPOSITS (Detai

PREPAYMENTS AND DEPOSITS (Details Narrative) - USD ($)	Dec. 31, 2021	Jan. 31, 2021
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepayments	$ 2,039

SCHEDULE OF EFFECTIVE INCOME TA

SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION (Details) - USD ($)		11 Months Ended	12 Months Ended
	Dec. 22, 2017	Dec. 31, 2021	Jan. 31, 2021
Income Tax Disclosure [Abstract]
Loss before income tax:		$ (17,330)	$ (34,688)
Statutory tax rate	35%	21%	21%
Income tax benefit computed at statutory income tax rate		$ (3,639)	$ (7,285)
Change in valuation allowance		3,639	7,285
Income tax provision
Non-capital tax loss carried forwards		65,131	61,492
Less: valuation allowance		(65,131)	(61,492)
Net deferred tax asset

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)		11 Months Ended	12 Months Ended
	Dec. 22, 2017	Dec. 31, 2021	Jan. 31, 2021
Income Tax Disclosure [Abstract]
Income tax rate	35%	21%	21%
Operating loss carryforwards		$ 310,139

SCHEDULE OF STATEMENTS OF OPERA

SCHEDULE OF STATEMENTS OF OPERATIONS AND CASH FLOWS (Details) - USD ($)	11 Months Ended			12 Months Ended
	Dec. 31, 2021		Dec. 31, 2020	Jan. 31, 2021
Transition Period Comparative Data
Revenue
General and administrative	17,330		31,797	34,688
Net loss	$ (17,330)		$ (31,797)	$ (34,688)
Basic and diluted net loss per share	$ (0.24)		$ (0.43)	$ (0.47)
Weighted average number of shares outstanding	73,200	[1]	73,200	73,200	[1]
Net loss	$ (17,330)		$ (31,797)	$ (34,688)
Prepayments	(2,039)
Other payables and accrued liabilities	(42,682)		31,797	34,688
NET CASH USED IN OPERATION	(62,051)
Capital contribution from former officer/principal shareholder	62,051
NET CASH PROVIDED BY FINANCING ACTIVITIES	62,051
INCREASE IN CASH
CASH, BEGINNING
CASH, ENDING
Interest paid
Income taxed paid
NON-CASH INVESTING AND FINANCING ACTIVITIES
Former CEO waive related party payable as a capital contribution	$ 274,300
[1]Given effect of the Reverse Stock Split, see Note 7.

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - $ / shares	Mar. 16, 2022	Dec. 31, 2021	Jan. 31, 2021
Subsequent Event [Line Items]
Common stock, par value		$ 0.001	$ 0.001
Common stock, shares issued		73,200	73,200
Common stock, shares outstanding		73,200	73,200
Subsequent Event [Member]
Subsequent Event [Line Items]
Common stock, par value	$ 0.001
Reverse stock split	1-for-50
Common stock, shares issued	3,660,000
Common stock, shares outstanding	3,660,000