| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 12 Months Ended |
| Dec. 31, 2022 |
| 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. |
| Imputed Interest | Imputed
Interest The
Company owned director and related parties some loans which are unsecured, interest-free with no fixed payment term, for working capital
purpose. Imputed interests were $ 592 |
| 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. |
