Blueone Card (BCRD) 10-K 21 Jun 21 2021 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Mar. 31, 2021	Jun. 21, 2021	Sep. 30, 2020
Cover [Abstract]
Entity Registrant Name	BlueOne Card, Inc.
Entity Central Index Key	0001496690
Document Type	10-K
Document Period End Date	Mar. 31, 2021
Amendment Flag	false
Current Fiscal Year End Date	--03-31
Entity Well-Known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	false
Entity Shell Company	true
Entity Public Float			$ 21,339,810
Entity Common Stock, Shares Outstanding		9,890,075
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2021

Balance Sheets

Balance Sheets - USD ($)	Mar. 31, 2021	Mar. 31, 2020
Current Assets
Cash	$ 340,502
Prepaid deposits	155,072	8,700
Total Current Assets	495,574	8,700
Property and Equipment, net	164,173	105,018
Total Assets	659,747	113,718
Current Liabilities
Accrued liabilities	27,498	19,181
Related party payables	100,211	56,277
Customer deposits	20,000
Loan payable, current portion	12,212
Total Current Liabilities	159,921	75,458
Loan payable, non-current portion	56,458
Total Liabilities	216,379	75,458
Commitments and Contingencies
Stockholders' Equity
Preferred stock, $0.001 par value; 25,000,000 shares authorized, 292,000 shares and 300,000 shares issued and outstanding as of March 31, 2021 and March 31, 2020, respectively	292	300
Common stock, $0.001 par value; 500,000,000 shares authorized, 9,890,075 shares and 19,100 shares issued and outstanding at March 31, 2021 and March 31, 2020, respectively	9,890	19
Additional paid in capital	1,042,172	371,035
Accumulated deficit	(608,986)	(333,094)
Total Stockholders' Equity	443,368	38,260
Total Liabilities and Stockholders' Equity	$ 659,747	$ 113,718

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2021	Mar. 31, 2020
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	25,000,000	25,000,000
Preferred stock, shares issued	292,000	300,000
Preferred stock, shares outstanding	292,000	300,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	9,890,075	19,100
Common stock, shares outstanding	9,890,075	19,100

Statements of Operations

Statements of Operations - USD ($)	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Income Statement [Abstract]
Net Revenues
Operating Expenses
Legal and filing fees	17,231	11,068
Rent	38,591	43,500
General and administrative	216,473	40,965
Total Operating Expenses	272,295	95,533
Loss from Operations	(272,295)	(95,533)
Other Income (Expense)
Interest expense	(3,597)	(241)
Total Other Income (Expense)	(3,597)	(241)
Loss before Income Taxes	(275,892)	(95,774)
Provision for Income Tax
Net Loss	$ (275,892)	$ (95,774)
Basic and Diluted Net Loss Per Share	$ (0.06)	$ (5.47)
Weighted Average Number of Shares Outstanding - Basic and Diluted	4,615,160	17,509

Statements of Stockholders' Equ

Statements of Stockholders' Equity (Deficit) - USD ($)	Preferred Stock [Member]	Common Stock [Member]	[1]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	Total
Begining balance at Mar. 31, 2019		$ 17		$ 237,033	$ (237,320)	$ (270)
Begining balance, shares at Mar. 31, 2019		16,600
Sale of common stock		$ 2		124,998		125,000
Sale of common stock, shares		2,500
Series A Preferred Stock issued in settlement of debt	$ 300			7,267		7,567
Series A Preferred Stock issued in settlement of debt, shares	300,000
Debt forgiveness by related party				1,737		1,737
Net loss					(95,774)	(95,774)
Ending balance at Mar. 31, 2020	$ 300	$ 19		371,035	(333,094)	38,260
Ending balance, shares at Mar. 31, 2020	300,000	19,100
Sale of common stock		$ 871		679,129		680,000
Sale of common stock, shares		870,600
Conversion of preferred stock to common stock	$ (8)	$ 8,000		(7,992)
Conversion of preferred stock to common stock, shares	(8,000)	8,000,000
Issuance of stock to officer as bonus		$ 1,000				1,000
Issuance of stock to officer as bonus, shares		1,000,000
Fraction shares issued due to reverse stock split
Fraction shares issued due to reverse stock split, shares		375
Net loss					(275,892)	(275,892)
Ending balance at Mar. 31, 2021	$ 292	$ 9,890		$ 1,042,172	$ (608,986)	$ 443,368
Ending balance, shares at Mar. 31, 2021	292,000	9,890,075
[1]	Common stock adjusted to reflect 1:100 reverse stock splits effected on October 15, 2019 and June 30, 2020.

Statements of Stockholders' E_2

Statements of Stockholders' Equity (Deficit) (Parenthetical)	Jun. 30, 2020	Oct. 15, 2019	Jun. 30, 2020
Statement of Stockholders' Equity [Abstract]
Reverse stock splits	The Company effected a reverse stock split (the "Reverse Split") of its issued and outstanding common stock (the "Equity Instrument"). As a result of the Reverse Split, each (100) units of Equity Instrument issued and outstanding prior to the Reverse Split were converted into one (1) unit of Equity Instrument.	Common stock adjusted to reflect 1:100 reverse stock splits	Common stock adjusted to reflect 1:100 reverse stock splits

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
CASH FLOWS FROM OPERATING ACTIVITIES
Net Loss	$ (275,892)	$ (95,774)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	38,836	7,501
Stock compensation to officer	1,000
Changes in operating assets and liabilities:
Increase in prepaid deposits	(146,372)	(8,700)
Increase in accrued liabilities	8,317	19,181
Increase in customer deposits	20,000
Increase in related party payables	43,934	65,311
Net Cash Used In Operating Activities	(310,177)	(12,481)
CASH FLOWS FROM INVESTING ACTIVITIES
Cash paid for purchase of property and equipment	(19,500)	(112,519)
Net Cash Used In Investing Activities	(19,500)	(112,519)
CASH FLOWS FROM FINANCING ACTIVITIES
Cash proceeds from sale of common stock	680,000	125,000
Cash paid for note payable	(9,821)
Net Cash Provided By Financing Activities	670,179	125,000
Net Increase in Cash	340,502
Cash - Beginning of the Period
Cash - End of the Period	340,502
SUPPLEMENTAL DISCLOSURES OF CASH FLOWS
Cash paid for interest	3,597	241
cash paid for income taxes
SUPPLEMENTAL DISCLOSURES ON NON-CASH INVESTING AND FINANCING ACTIVITIES:
Purchase of vehicle by execution of a promissory note	78,491
Conversion of preferred stock into common stock	8,000
Issuance of Series A Preferred Stock in debt settlement		7,567
Forgiveness of debt		$ 1,737

Nature of Operations, Basis of

Nature of Operations, Basis of Presentation and Going Concern	12 Months Ended
	Mar. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations, Basis of Presentation and Going Concern	NOTE 1 – NATURE OF OPERATIONS, BASIS OF PRESENTATION AND GOING CONCERN BlueOne Card, Inc. (formerly known as Avenue South Ltd., TBSS International, Inc., Manneking Inc. or the “Company”), was incorporated on July 6, 2007 under the laws of the state of Nevada. The Company started its business as a retailer and importer of domestic home furnishings from Hong Kong. On September 30, 2011, the Company changed its name to TBSS International, Inc., which was engaged in gold mining and drilling and general construction. On April 26, 2019, Corporate Compliance, LLC filed a re-application for custodianship pursuant to NRS 78.347. The Eighth Judicial District Court of Clark County, Nevada granted custodianship over TBSS International, Inc. to Corporate Compliance, LLC. On October 15, 2019, the Company changed its name to Manneking Inc., and then on June 30, 2020 changed to BlueOne Card, Inc. Basis of Presentation The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and include the accounts of the Company. The financial statements and accompanying notes are the representations of the Company’s management, who is responsible for their integrity and objectivity. In the opinion of the Company’s management, the financial statements reflect all adjustments, which are normal and recurring in nature, necessary for fair financial statement presentation. Risk and Uncertainty Concerning COVID-19 Pandemic In March 2020, the World Health Organization declared the outbreak of a novel coronavirus (COVID-19) as a pandemic which continues to spread throughout the United States and the World. We are currently monitoring the outbreak of COVID-19 and the related business and travel restrictions and changes to behaviour intended to reduce its spread. If the coronavirus continues to progress, it could have a material negative impact on our results of operations and cash flow, in addition to the impact on its employees. We have concluded that while it is reasonably possible that the virus could have a negative impact on the results of operations, the specific impact is not readily determinable as of the date of these financial statements. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Use of Estimates The preparation of financial statements in conformity with GAAP 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 valuation of its assets, accounts payable, accrued liabilities and payable to related party. 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. Going Concern The Company demonstrates adverse conditions that raise substantial doubt about the Company’s ability to continue as a going concern. The Company has not yet generated any revenue and has suffered operating losses since July 6, 2007 (Inception Date) to date and allow it to continue as a going concern. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders, the ability of the Company to obtain necessary financing to continue operations, and the attainment of profitable operations. The Company recorded a net loss of $275,892 for the year ended March 31, 2021, used net cash flows in operating activities of $310,177, and has an accumulated deficit of $608,986 as of March 31, 2021. These factors, among others, raise a substantial doubt regarding the Company’s ability to continue as a going concern. If the Company is unable to obtain adequate capital, it could be forced to cease operations. The accompanying financial statements do not include any adjustments to reflect the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Mar. 31, 2021
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The following summary of significant accounting policies of the Company is presented to assist in the understanding of the Company’s financial statements. These accounting policies conform to GAAP in all material respects and have been consistently applied in preparing the accompanying financial statements. 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. The Company did not have any cash equivalents as of March 31, 2021 and 2020, respectively. Property and Equipment Property and equipment are recorded at cost, less accumulated depreciation. The Company provides for depreciation on a straight-line basis over the estimated useful lives of the assets which range from five to seven years. Leasehold improvements are amortized over the shorter of the lease term or the estimated useful life of the related assets when they are placed into service. The Company evaluates property and equipment for impairment periodically to determine if changes in circumstances or the occurrence of events suggest the carrying value of the asset or asset group may not be recoverable. Maintenance and repairs are charged to operations as incurred. Expenditures which substantially increase the useful lives of the related assets are capitalized. Long-lived Assets The Company tests long-lived assets or asset groups for recoverability in accordance with US GAAP, when events or changes in circumstances indicate that their carrying amount may not be recoverable. Circumstances which could trigger a review include, but are not limited to: significant decreases in the market price of the asset; significant adverse changes in the business climate or legal factors; accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of the asset; current period cash flow or operating losses combined with a history of losses or a forecast of continuing losses associated with the use of the asset; and current expectation that the asset will more likely than not be sold or disposed of significantly before the end of its estimated useful life. Recoverability is assessed based on the carrying amount of the asset compared to the estimated future undiscounted cash flows expected to result from the use and the eventual disposal of the asset, as well as specific appraisal in certain instances. An impairment loss equal to the excess of the carrying value over the assets fair market value is recognized when the carrying amount exceeds the undiscounted cash flows. The impairment loss is recorded as an expense and a direct write-down of the asset. No impairment loss was recorded during the years ended March 31, 2021 and 2020, respectively. Earnings (Loss) Per Common Share The Company computes earnings (loss) per share in accordance with Accounting Standards Codification (“ASC”) ASC 260, “ Earnings per Share” Leases The Company has operating leases for its offices. Management determines if an arrangement is a lease at inception of the contract and whether a contract is or contains a lease by determining whether it conveys the right to control the use of the identified asset for a period of time. If the contract provides the Company the right to substantially all of the economic benefits from the use of the identified asset and the right to direct the use of the identified asset, the Company consider it to be, or contain, a lease. The Company records a right-of-use asset and a corresponding lease liability based on the present value of the minimum lease payments. The lease term used in the calculation of right-of-use assets and lease liabilities include renewal and termination options that are reasonably certain to be exercised. Leases with an initial term of twelve months or less are not recorded on the balance sheet and the related lease expense is recognized on a straight-line basis over the lease term. Our leases do not provide an implicit borrowing rate, and we estimate the Company’s incremental borrowing rate to discount the lease payments based on information available at lease commencement. Fair value of Financial Instruments and Fair Value Measurements ASC 820, “ Fair Value Measurements and Disclosures”, Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. 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. If the asset or liability has a specified (contractual) term, the Level 2 input must be observable for substantially the full term of the asset or liability. 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 prepaid deposits and accrued liabilities. The Company believes that the recorded values of all the financial instruments approximate their current fair values because of their nature and respective maturity dates or durations. Stock-based Compensation The Company accounts for equity-based transactions with non-employees under the provisions of ASC Topic No. 505-50, Equity-Based Payments to Non-Employees The Company accounts for employee stock-based compensation in accordance with the guidance of ASC Topic 718, Compensation—Stock Compensation. Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, “ Income Taxes” The Company follows the provisions of ASC 740-10, “ Accounting for Uncertain Income Tax Positions Recent Accounting Pronouncements In December 2019, the (“FASB”) issued ASU Update 2019-12, “ Simplifying the Accounting for Income Taxes In March 2020, the FASB issued ASU 2020-04, “ Facilitation of the Effects of Reference Rate Reform on Financial Reporting

Prepaid Deposits

Prepaid Deposits	12 Months Ended
	Mar. 31, 2021
Prepaid Deposits
Prepaid Deposits	NOTE 3 – PREPAID DEPOSITS Prepaid deposits consisted of the following: March 31, 2021 March 31, 2020 Prepaid rent $ 5,759 $ 8,700 Prepaid cards inventory 49,313 - Prepaid Business Identification Number 100,000 - Total $ 155,072 $ 8,700

Property and Equipment

Property and Equipment	12 Months Ended
	Mar. 31, 2021
Property, Plant and Equipment [Abstract]
Property and Equipment	NOTE 4 – PROPERTY AND EQUIPMENT Property and equipment, stated at cost, consisted of the following: Estimated Life March 31, 2021 March 31, 2020 Furniture and Fixtures 5 years $ 112,519 $ 112,519 Vehicle 5 years 97,991 - 210,510 112,519 Less: Accumulated depreciation (46,337 ) (7,501 ) Total $ 164,173 $ 105,018 Depreciation expense amounted to $38,836 and $7,501 for the years ended March 31, 2021 and 2020, respectively.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Mar. 31, 2021
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 5 – RELATED PARTY TRANSACTIONS The Company’s Chief Executive Officer (“CEO”), from time to time, provided advances to the Company for its working capital purposes. At March 31, 2021 and 2020, the Company had a payable to the CEO of $100,211 and $56,277, respectively. The funds advanced are unsecured, non-interest bearing, and due on demand. On September 30, 2020, the CEO converted 8,000 shares of issued and outstanding Series A Preferred Stock of the Company into 8,000,000 shares of common stock pursuant to the conversion terms of its Certificate of Designation filed with the Secretary of State of Nevada (Note 8). On December 1, 2020, the Company entered into an employment agreement with its Chief Executive Officer for a three-year term, for an annual compensation of $150,000. On December 22, 2020, the Company issued 1,000,000 shares of its common stock valued at $1,000 as an inducement (sign on bonus) to enter into the employment agreement (Note 8).

Loan Payable

Loan Payable	12 Months Ended
	Mar. 31, 2021
Debt Disclosure [Abstract]
Loan Payable	NOTE 6 – LOAN PAYABLE On June 16, 2020, the Company entered into a financing arrangement to purchase a vehicle, and obtained a loan of $78,491, payable over a term of 72 months, interest bearing at 3.99%, with a monthly payment of principal and interest of $1,228. March 31, 2021 March 31, 2020 Loan payable $ 68,670 $ - Less: Current portion (12,212 ) - Loan Payable - Non-current portion $ 56,458 $ - The amount of loan payments due in the next five years ended March 31, are as follows: 2022 $ 12,212 2022 12,699 2023 13,231 2024 13,762 2025 14,321 2026 2,445 Total $ 68,670 The Company recorded interest expense on the loan of $2,455 and $0 for the years ended March 31, 2021 and 2020, respectively.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Mar. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 7 – COMMITMENTS AND CONTINGENCIES Office Lease On October 30, 2019, the Company executed a non-cancellable operating lease for its principal office with the lease commencing November 1, 2019 for a period of 6 months and maturing on April 30, 2020. The Company paid a security deposit of $8,700 at the inception of the lease. The monthly rent of the lease was $8,700. The Company has recorded rent expense of $8,700 and $43,500 for this non-cancellable lease for its principal office for the years ended March 31, 2021 and 2020, respectively. On August 27, 2020, the Company formally executed a month-to-month cancellable operating lease for leasing office space in an executive suite, commencing on September 1, 2020 for $259 per month. The Company paid a security deposit of $259 on September 7, 2020. The monthly rent increased to $279 effective January 1, 2021. The Company has recorded rent expense of $2,391 and $0 for the years ended March 31, 2021 and 2020, respectively. On October 26, 2020, the Company executed a non-cancellable operating lease agreement for its principal office for a monthly rent of $5,500, with the lease commencing on November 1, 2020 for a period of 12 months. The Company paid a security deposit of $5,5000 on October 28, 2020. The Company has recorded rent expense of $27,500 and $0 for the years ended March 31, 2021 and 2020, respectively. The Company has recorded total rent expense of $38,591 and $43,500 for the years ended March 31, 2021 and 2020, respectively. As of March 31, 2021, total future minimum annual lease payments under the operating lease were as follows: For the years ended: Amount March 31, 2022 $ 38,500 March 31, 2023 - March 31, 2024 - March 31, 2025 - March 31, 2026 - Total $ 38,500 The Company has considered the provisions of ASC 842 Topic 842 “Leases” Legal Costs and Contingencies In the normal course of business, the Company incurs costs to hire and retain external legal counsel to advise it on regulatory, litigation and other matters. The Company expenses these costs as the related services are received. If a loss is considered probable and the amount can be reasonable estimated, the Company recognizes an expense for the estimated loss. If the Company has the potential to recover a portion of the estimated loss from a third party, the Company makes a separate assessment of recoverability and reduces the estimated loss if recovery is also deemed probable. The Company was not aware of any loss contingencies as of March 31, 2021 and 2020, respectively.

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Mar. 31, 2021
Equity [Abstract]
Stockholders' Equity	NOTE 8 – STOCKHOLDERS’ EQUITY The Company’s capitalization at March 31, 2021 and 2020 was 500,000,000 authorized common shares with a par value of $0.001 per share, and 25,000,000 authorized preferred shares with a par value of $0.001 per share. On June 30, 2020, the Company effected a reverse stock split (the “Reverse Split”) of its issued and outstanding common stock (the “Equity Instrument”). As a result of the Reverse Split, each (100) units of Equity Instrument issued and outstanding prior to the Reverse Split were converted into one (1) unit of Equity Instrument. The Reverse Split did not change the number of authorized shares or the par value of its common stock or preferred stock. Common Stock On April 25, 2020, an investor executed a stock subscription agreement to purchase 60,000 shares of common stock of the Company at $.50 per share. The investor paid $30,000 to the Company on April 25, 2020. The Company has issued 60,000 shares of common stock to the investor on April 28, 2020. On September 1, 2020, an investor executed a stock subscription agreement to purchase 400,000 shares of common stock of the Company at $0.50 per share. The investor paid $200,000 to the Company on September 1, 2020. The Company issued 100,000 shares of common stock to the investor on September 9, 2020, and the remaining 300,000 shares of common stock were issued on September 15, 2020. On September 30, 2020, the Chief Executive Officer of the Company converted 8,000 shares of issued and outstanding Series A Preferred Stock of the Company into 8,000,000 shares of common stock pursuant to the conversion terms of its Certificate of Designation filed with the Secretary of State of Nevada. On December 1, 2020, the Company entered into an employment agreement with its Chief Executive Officer for a three-year term, for an annual compensation of $150,000. On December 22, 2020, the Company issued 1,000,000 shares of its common stock valued at $1,000 as an inducement (sign on bonus) to enter into the employment agreement (Note 5). On December 9, 2020, the Company sold 30,000 shares of its common stock to an investor at a purchase price of $0.50 per share, and received a cash consideration of $15,000. The Company issued the common shares to the investor on December 22, 2020. On December 21, 2020, the Company sold 10,000 shares of its common stock to an investor at a purchase price of $0.50 per share for a consideration of $5,000. The investor executed the stock subscription agreement on December 21, 2020. The Company issued the 10,000 common shares on December 22, 2020, and received the cash consideration of $5,000 on December 21, 2020, and the remaining $5,000 on January 6, 2021, for the sale common stock. On December 23, 2020, the Company sold 10,000 shares of its common stock to an investor at a purchase price of $1.00 per share for a consideration of $10,000. The investor executed the stock subscription agreement on December 23, 2020. The Company issued the 10,000 common shares on December 29, 2020, and received the cash consideration of $10,000 on January 11, 2021, for the sale common stock. On December 23, 2020, the Company sold 100,000 shares of its common stock to an investor at a purchase price of $1.00 per share, and received a cash consideration of $100,000. The Company issued the common shares to the investor on December 29, 2020. On December 23, 2020, the Company sold 300,000 shares of its common stock to an investor at a purchase price of $1.00 per share, and received a cash consideration of $300,000. The Company issued the common shares to the investor on December 29, 2020. On January 8, 2021, the Company sold 10,000 shares of its common stock to an investor at a purchase price of $1.00 per share for a consideration of $10,000. The investor executed the stock subscription agreement on January 8, 2021. The Company issued the 10,000 common shares on January 20, 2021, and received the cash consideration of $10,000 between January 20, 2021 and January 26, 2021, for the sale common stock. On February 8, 2021, the Company sold 10,000 shares of its common stock to an investor at a purchase price of $1.00 per share for a consideration of $10,000. The investor executed the stock subscription agreement on February 8, 2021. The Company issued the 10,000 common shares on February 10, 2021, and received the cash consideration of $10,000 on February 10, 2021, for the sale common stock. As a result of all common stock issuances, the total issued and outstanding shares of common stock were 9,890,075 shares and 19,100 shares as of March 31, 2021 and 2020, respectively. Preferred Stock The Board of Directors, without further approval of its stockholders, is authorized to fix the dividend rights and terms, conversion rights, voting rights, redemption rights, liquidation preferences and other rights and restrictions relating to any series. Issuances of shares of preferred stock, while providing flexibility in connection with possible financings, acquisitions and other corporate purposes, could, among other things, adversely affect the voting power of the holders of our Common Stock and other series of Preferred Stock then outstanding. Designation There are 1,000,000 shares of Series A Convertible Preferred Stock designated and 292,000 shares issued and outstanding as of March 31, 2021. Liquidation Rights In the event of any liquidation, dissolution or winding up of the Corporation, either voluntary or involuntary, after setting apart or paying in full the preferential amounts due to Holders of senior capital stock, if any, the Holders of Series A Preferred Stock and parity capital stock, if any, shall be entitled to receive, prior and in preference to any distribution of any of the assets or surplus funds of the Corporation to the Holders of junior capital stock, including Common Stock, an amount equal to $0.001 per share [th Liquidatio Preference”] I upo liquidation dissolutio o windin u o the Conversion Rights Each share of Series A Convertible Preferred Stock shall be convertible, at the option of the Holder, into 1,000 (one thousand) fully paid and non-assessable shares of the Corporation’s Common Stock. Voting Rights The Holders of shares of Series A Convertible Preferred Stock shall be entitled to vote on any and all matters considered and voted upon by the Corporation’s Common Stock. The Holders of the Series A Convertible Preferred Stock shall be entitled to 1,000 (one thousand) votes per share of Common Stock. Stock Splits, Dividends and Distributions If the Corporation, at any time while any Series A Convertible Preferred Stock is outstanding, (a) shall pay a stock dividend or otherwise make a distribution or distributions on shares of its Common Stock payable in shares of its capital stock [whether payable in shares of its Common Stock or of capital stock of any class], (b) subdivide outstanding shares of Common Stock into a larger number of shares, (c) combine outstanding shares of Common Stock into a smaller number of shares. or (d) issue reclassification of shares of Common Stock for any shares of capital stock of the Corporation, the conversion ratio, as defined, shall be adjusted by multiplying the number of shares of Common Stock issuable by a fraction of which the numerator shall be the number of shares of Common Stock of the Corporation outstanding after such event and of which the denominator shall be the number of shares of Common Stock outstanding before such event. Any adjustment made pursuant to this paragraph (e)(iii) shall become effective immediately after the record date for the determination of stockholders entitled to receive such dividend or distribution and shall become effective immediately after the effective date in the case of a subdivision, combination or reclassification. On July 31, 2019, the Company issued 300,000 shares of Series A Convertible Preferred Stock to an entity affiliated with the Former Officer in consideration for the loans totalling $7,567. The Former Officer loaned additional funds to the Company totalling $1,737 which were forgiven by the Former Officer as of September 30, 2019 and deemed as additional paid-in capital. On October 7, 2019, an entity affiliated with the Former Officer of the Company entered into a private transaction with the Company’s CEO to sell 300,000 shares of Series A Convertible Preferred Stock. On September 30, 2020, the Company cancelled 8,000 shares of Series A Preferred Stock pursuant to the conversion terms of its Certificate of Designation filed with the Secretary of State of Nevada. The cancelled preferred stock was converted into 8,000,000 shares of common stock per the conversion terms (Note 5). Asa result of all preferred stock issuances, the total issued and outstanding shares of preferred stock were 292,000 and 300,000 shares as of March 31, 2021 and 2020, respectively.

Income Taxes

Income Taxes	12 Months Ended
	Mar. 31, 2021
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 9 – INCOME TAXES Income tax expense for the years ended March 31, 2021 and 2020 is summarized as follows. March 31, 2021 March 31, 2020 Deferred: Federal $ (76,897 ) $ (19,417 ) State — — Change in valuation allowance 76,897 19,417 Income tax expense (benefit) $ — $ — The following is a reconciliation of the provision for income taxes at the U.S. federal income tax rate to the income taxes reflected in the Statement of Operations: March 31, 2021 March 31, 2020 Tax at statutory tax rate 21 % 21 % State taxes — — Other permanent items — -1 % Valuation allowance -21 % -20 % Income tax expense — — The tax effects of temporary differences that gave rise to significant portions of deferred tax assets and liabilities at March 31, 2021 and 2020, are as follows: March 31, 2021 March 31, 2020 Deferred tax assets: Net operating loss carry forward $ 76,897 $ 19,417 Total gross deferred tax assets 76,897 19,417 Less: valuation allowance (76,897 ) (19,417 ) Net deferred tax assets $ — $ — Deferred income taxes are provided for the tax effects of transactions reported in the financial statements and consist of deferred taxes related primarily to differences between the bases of certain assets and liabilities for financial and tax reporting. The deferred taxes represent the future tax return consequences of those differences, which will either be deductible or taxable when the assets and liabilities are recovered or settled. At March 31, 2021 and 2020, the Company had accumulated net operating losses of approximately $603,000 and $329,800, respectively, for U.S. federal and Delaware income tax purposes available to offset future taxable incomes. The net operating losses generated in tax years prior to December 31, 2017, can be carry forward for twenty years, whereas the net operating losses generated after December 31, 2017 can be carry forward indefinitely. Management determined that it was unlikely that the Company’s deferred tax assets would be realized and have provided for a full valuation allowance associated with the net deferred tax assets. As of March 31, 2021 and 2020, the Company’s deferred income tax assets and valuation allowance were $76,897 and $19,417, respectively. In the ordinary course of business, the Company’s income tax returns are subject to examination by various taxing authorities. Such examinations may result in future tax and interest assessment by these taxing authorities. Accordingly, the Company believes that it is more likely than not that it will realize the benefits of tax positions it has taken in its tax returns or for the amount of any tax benefit that exceeds the cumulative probability threshold in accordance with FASB ASC 740. Differences between the estimated and actual amounts determined upon ultimate resolution, individually or in the aggregate, are not expected to have a material adverse effect on the Company’s financial position. The Company believes its tax positions are all highly certain of being upheld upon examination. As such, the Company has not recorded a liability for unrecognized tax benefits. As of March 31, 2021, tax years 2020, 2019, and 2018 remain open for examination by the Internal Revenue Service and the Nevada Division of Revenue. The Company has received no notice of audit from the Internal Revenue Service or the Nevada Division of Revenue for any of the open tax years.

Subsequent Events

Subsequent Events	12 Months Ended
	Mar. 31, 2021
Subsequent Events [Abstract]
Subsequent Events	NOTE 10 – SUBSEQUENT EVENTS Management has evaluated subsequent events through June 18, 2021, the date the financial statements were available to be issued, noting no items would impact the accounting for events or transactions in the current period or require additional disclosure.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Mar. 31, 2021
Accounting Policies [Abstract]
Cash and Cash Equivalents	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. The Company did not have any cash equivalents as of March 31, 2021 and 2020, respectively.
Property and Equipment	Property and Equipment Property and equipment are recorded at cost, less accumulated depreciation. The Company provides for depreciation on a straight-line basis over the estimated useful lives of the assets which range from five to seven years. Leasehold improvements are amortized over the shorter of the lease term or the estimated useful life of the related assets when they are placed into service. The Company evaluates property and equipment for impairment periodically to determine if changes in circumstances or the occurrence of events suggest the carrying value of the asset or asset group may not be recoverable. Maintenance and repairs are charged to operations as incurred. Expenditures which substantially increase the useful lives of the related assets are capitalized.
Long-lived Assets	Long-lived Assets The Company tests long-lived assets or asset groups for recoverability in accordance with US GAAP, when events or changes in circumstances indicate that their carrying amount may not be recoverable. Circumstances which could trigger a review include, but are not limited to: significant decreases in the market price of the asset; significant adverse changes in the business climate or legal factors; accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of the asset; current period cash flow or operating losses combined with a history of losses or a forecast of continuing losses associated with the use of the asset; and current expectation that the asset will more likely than not be sold or disposed of significantly before the end of its estimated useful life. Recoverability is assessed based on the carrying amount of the asset compared to the estimated future undiscounted cash flows expected to result from the use and the eventual disposal of the asset, as well as specific appraisal in certain instances. An impairment loss equal to the excess of the carrying value over the assets fair market value is recognized when the carrying amount exceeds the undiscounted cash flows. The impairment loss is recorded as an expense and a direct write-down of the asset. No impairment loss was recorded during the years ended March 31, 2021 and 2020, respectively.
Earnings (Loss) Per Common Share	Earnings (Loss) Per Common Share The Company computes earnings (loss) per share in accordance with Accounting Standards Codification (“ASC”) ASC 260, “ Earnings per Share”
Leases	Leases The Company has operating leases for its offices. Management determines if an arrangement is a lease at inception of the contract and whether a contract is or contains a lease by determining whether it conveys the right to control the use of the identified asset for a period of time. If the contract provides the Company the right to substantially all of the economic benefits from the use of the identified asset and the right to direct the use of the identified asset, the Company consider it to be, or contain, a lease. The Company records a right-of-use asset and a corresponding lease liability based on the present value of the minimum lease payments. The lease term used in the calculation of right-of-use assets and lease liabilities include renewal and termination options that are reasonably certain to be exercised. Leases with an initial term of twelve months or less are not recorded on the balance sheet and the related lease expense is recognized on a straight-line basis over the lease term. Our leases do not provide an implicit borrowing rate, and we estimate the Company’s incremental borrowing rate to discount the lease payments based on information available at lease commencement.
Fair value of Financial Instruments and Fair Value Measurements	Fair value of Financial Instruments and Fair Value Measurements ASC 820, “ Fair Value Measurements and Disclosures”, Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. 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. If the asset or liability has a specified (contractual) term, the Level 2 input must be observable for substantially the full term of the asset or liability. 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 prepaid deposits and accrued liabilities. The Company believes that the recorded values of all the financial instruments approximate their current fair values because of their nature and respective maturity dates or durations.
Stock-based Compensation	Stock-based Compensation The Company accounts for equity-based transactions with non-employees under the provisions of ASC Topic No. 505-50, Equity-Based Payments to Non-Employees The Company accounts for employee stock-based compensation in accordance with the guidance of ASC Topic 718, Compensation—Stock Compensation.
Income Taxes	Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, “ Income Taxes” The Company follows the provisions of ASC 740-10, “ Accounting for Uncertain Income Tax Positions
Recent Accounting Pronouncements	Recent Accounting Pronouncements In December 2019, the (“FASB”) issued ASU Update 2019-12, “ Simplifying the Accounting for Income Taxes In March 2020, the FASB issued ASU 2020-04, “ Facilitation of the Effects of Reference Rate Reform on Financial Reporting

Prepaid Deposits (Tables)

Prepaid Deposits (Tables)	12 Months Ended
	Mar. 31, 2021
Prepaid Deposits
Schedule of Prepaid Deposits	Prepaid deposits consisted of the following: March 31, 2021 March 31, 2020 Prepaid rent $ 5,759 $ 8,700 Prepaid cards inventory 49,313 - Prepaid Business Identification Number 100,000 - Total $ 155,072 $ 8,700

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Mar. 31, 2021
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment, stated at cost, consisted of the following: Estimated Life March 31, 2021 March 31, 2020 Furniture and Fixtures 5 years $ 112,519 $ 112,519 Vehicle 5 years 97,991 - 210,510 112,519 Less: Accumulated depreciation (46,337 ) (7,501 ) Total $ 164,173 $ 105,018

Loan Payable (Tables)

Loan Payable (Tables)	12 Months Ended
	Mar. 31, 2021
Debt Disclosure [Abstract]
Schedule of Loan Payable	March 31, 2021 March 31, 2020 Loan payable $ 68,670 $ - Less: Current portion (12,212 ) - Loan Payable - Non-current portion $ 56,458 $ -
Schedule of Maturities of Loan Payments	The amount of loan payments due in the next five years ended March 31, are as follows: 2022 $ 12,212 2022 12,699 2023 13,231 2024 13,762 2025 14,321 2026 2,445 Total $ 68,670

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Mar. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Annual Lease Payments	As of March 31, 2021, total future minimum annual lease payments under the operating lease were as follows: For the years ended: Amount March 31, 2022 $ 38,500 March 31, 2023 - March 31, 2024 - March 31, 2025 - March 31, 2026 - Total $ 38,500

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Mar. 31, 2021
Income Tax Disclosure [Abstract]
Summary of Income Tax Expense	Income tax expense for the years ended March 31, 2021 and 2020 is summarized as follows. March 31, 2021 March 31, 2020 Deferred: Federal $ (76,897 ) $ (19,417 ) State — — Change in valuation allowance 76,897 19,417 Income tax expense (benefit) $ — $ —
Summary of Reconciliation of Provision for Income Taxes	The following is a reconciliation of the provision for income taxes at the U.S. federal income tax rate to the income taxes reflected in the Statement of Operations: March 31, 2021 March 31, 2020 Tax at statutory tax rate 21 % 21 % State taxes — — Other permanent items — -1 % Valuation allowance -21 % -20 % Income tax expense — —
Summary of Tax Effects of Temporary Differences to Significant Portions of Deffered Tax Assets and Liabilities	The tax effects of temporary differences that gave rise to significant portions of deferred tax assets and liabilities at March 31, 2021 and 2020, are as follows: March 31, 2021 March 31, 2020 Deferred tax assets: Net operating loss carry forward $ 76,897 $ 19,417 Total gross deferred tax assets 76,897 19,417 Less: valuation allowance (76,897 ) (19,417 ) Net deferred tax assets $ — $ —

Nature of Operations, Basis o_2

Nature of Operations, Basis of Presentation and Going Concern (Details Narrative) - USD ($)	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss	$ (275,892)	$ (95,774)
Net cash flows in operating activities	310,177	12,481
Accumulated deficit	$ (608,986)	$ (333,094)

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Cash equivalents
Impairment loss of long-lived assets
Income tax benefit likely, description	More than 50 percent.
Minimum [Member]
Property and equipment estimated useful lives	P5Y
Maximum [Member]
Property and equipment estimated useful lives	P7Y

Prepaid Deposits - Schedule of

Prepaid Deposits - Schedule of Prepaid Deposits (Details) - USD ($)	Mar. 31, 2021	Mar. 31, 2020
Prepaid Deposits
Prepaid rent	$ 5,759	$ 8,700
Prepaid cards inventory	49,313
Prepaid Business Identification Number	100,000
Total	$ 155,072	$ 8,700

Property and Equipment (Details

Property and Equipment (Details Narrative) - USD ($)	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 38,836	$ 7,501

Property and Equipment - Schedu

Property and Equipment - Schedule of Property and Equipment (Details) - USD ($)	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Property and equipment, gross	$ 210,510	$ 112,519
Less: Accumulated depreciation	(46,337)	(7,501)
Total	$ 164,173	105,018
Furniture and Fixtures [Member]
Property and equipment, estimated useful lives	P5Y
Property and equipment, gross	$ 112,519	112,519
Vehicles [Member]
Property and equipment, estimated useful lives	P5Y
Property and equipment, gross	$ 97,991

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)		Feb. 10, 2021	Jan. 20, 2021	Dec. 29, 2020	Dec. 22, 2020	Dec. 22, 2020	Sep. 30, 2020	Mar. 31, 2021	Mar. 31, 2020
Loans payable								$ 68,670
Preferred stock, shares issued								292,000	300,000
Preferred stock, shares outstanding								292,000	300,000
Number of shares of common stock		10,000	10,000	10,000	10,000
Number of shares of common stock, value								$ 680,000	$ 125,000
Common Stock [Member]
Number of shares of common stock	[1]							870,600	2,500
Number of shares of common stock, value	[1]							$ 871	$ 2
Employment Agreement [Member]
Number of shares of common stock						1,000,000
Number of shares of common stock, value						$ 1,000
Chief Executive Officer [Member]
Loans payable								$ 100,211	$ 56,277
Chief Executive Officer [Member] | Employment Agreement [Member] | Common Stock [Member]
Number of shares of common stock					1,000,000
Number of shares of common stock, value					$ 1,000
Chief Executive Officer [Member] | Series A Preferred Stock [Member]
Preferred stock, shares issued							8,000
Preferred stock, shares outstanding							8,000
Number of shares of common stock							8,000,000
[1]	Common stock adjusted to reflect 1:100 reverse stock splits effected on October 15, 2019 and June 30, 2020.

Loan Payable (Details Narrative

Loan Payable (Details Narrative) - USD ($)	Jun. 16, 2020	Mar. 31, 2021	Mar. 31, 2020
Loans payable		$ 68,670
Interest expenses		$ 2,455	$ 0
Financing Arrangement [Member]
Loans payable	$ 78,491
Debt term	72 months
Debt interest rate	3.99%
Debt monthly payment	$ 1,228

Loan Payable - Schedule of Loan

Loan Payable - Schedule of Loan Payable (Details) - USD ($)	Mar. 31, 2021	Mar. 31, 2020
Debt Disclosure [Abstract]
Loan payable	$ 68,670
Less: Current portion	(12,212)
Loan Payable - Non-current portion	$ 56,458

Loan Payable - Schedule of Matu

Loan Payable - Schedule of Maturities of Loan Payments (Details)	Mar. 31, 2021USD ($)
Debt Disclosure [Abstract]
2022	$ 12,212
2022	12,699
2023	13,231
2024	13,762
2025	14,321
2026	2,445
Total	$ 68,670

Commitments and Contingencies_2

Commitments and Contingencies (Details Narrative) - USD ($)	Jan. 02, 2021	Oct. 26, 2020	Oct. 30, 2019	Aug. 27, 2019	Mar. 31, 2021	Mar. 31, 2020	Oct. 28, 2020	Sep. 07, 2020
Security deposit			$ 8,700				$ 55,000	$ 259
Rent expenses	$ 279	$ 5,500	$ 8,700	$ 259	$ 8,700	$ 43,500
Total rent expenses					38,591	43,500
Verbal Agreement [Member]
Rent expenses					2,391	0
Operating Lease Agreement [Member]
Rent expenses					$ 27,500	$ 0

Commitments and Contingencies -

Commitments and Contingencies - Schedule of Future Minimum Annual Lease Payments (Details)	Mar. 31, 2021USD ($)
Commitments and Contingencies Disclosure [Abstract]
March 31, 2022	$ 38,500
March 31, 2023
March 31, 2024
March 31, 2025
March 31, 2026
Total	$ 38,500

Stockholders' Equity (Details N

Stockholders' Equity (Details Narrative) - USD ($)		Feb. 10, 2021	Feb. 08, 2021	Jan. 26, 2021	Jan. 20, 2021	Jan. 11, 2021	Jan. 08, 2021	Jan. 06, 2021	Dec. 29, 2020	Dec. 23, 2020	Dec. 23, 2020	Dec. 22, 2020	Dec. 22, 2020	Dec. 21, 2020	Dec. 21, 2020	Dec. 09, 2020	Dec. 01, 2020	Sep. 30, 2020	Sep. 15, 2020	Sep. 09, 2020	Sep. 01, 2020	Jun. 30, 2020	Apr. 28, 2020	Apr. 25, 2020	Oct. 15, 2019	Oct. 07, 2019	Sep. 30, 2019	Jul. 31, 2019	Jun. 30, 2020	Mar. 31, 2021	Mar. 31, 2020
Common stock, shares authorized																														500,000,000	500,000,000
Common stock, par value																														$ 0.001	$ 0.001
Preferred stock, shares authorized																														25,000,000	25,000,000
Preferred stock, par value																														$ 0.001	$ 0.001
Reverse stock splits																						The Company effected a reverse stock split (the "Reverse Split") of its issued and outstanding common stock (the "Equity Instrument"). As a result of the Reverse Split, each (100) units of Equity Instrument issued and outstanding prior to the Reverse Split were converted into one (1) unit of Equity Instrument.			Common stock adjusted to reflect 1:100 reverse stock splits				Common stock adjusted to reflect 1:100 reverse stock splits
Number of shares of common stock		10,000			10,000				10,000			10,000
Number of shares of common stock, value																														$ 680,000	$ 125,000
Cash consideration		$ 10,000		$ 10,000	$ 10,000
Common stock, shares issued																														9,890,075	19,100
Common stock, shares outstanding																														9,890,075	19,100
Preferred stock, shares issued																														292,000	300,000
Preferred stock, shares outstanding																														292,000	300,000
Series A Convertible Preferred Stock [Member]
Preferred stock, shares authorized																														1,000,000
Conversion of stock, description																														Each share of Series A Convertible Preferred Stock shall be convertible, at the option of the Holder, into 1,000 (one thousand) fully paid and non-assessable shares of the Corporation’s Common Stock.
Voting rights, description																														The Holders of shares of Series A Convertible Preferred Stock shall be entitled to vote on any and all matters considered and voted upon by the Corporation’s Common Stock. The Holders of the Series A Convertible Preferred Stock shall be entitled to 1,000 (one thousand) votes per share of Common Stock.
Preferred stock, shares issued																														292,000
Preferred stock, shares outstanding																														292,000
Series A Preferred Stock [Member]
Conversion of stock, shares issued																		8,000,000
Number of shares cancelled																		8,000
Investor One [Member]
Cash consideration															$ 5,000
Investor Two [Member]
Cash consideration						$ 10,000
Common Stock [Member]
Number of shares of common stock	[1]																													870,600	2,500
Number of shares of common stock, value	[1]																													$ 871	$ 2
Investor [Member]
Number of shares of common stock																							60,000
Investor [Member] | Common Stock [Member]
Number of sale of shares			10,000				10,000			10,000				10,000		30,000
Sale of stock price			$ 1				$ 1			$ 1	$ 1			$ 0.50	$ 0.50	$ 0.50
Cash consideration			$ 10,000				$ 10,000			$ 10,000				$ 5,000		$ 15,000
Chief Executive Officer [Member]
Converted shares																		8,000
Conversion of stock, shares issued																		8,000,000
Investor One [Member] | Common Stock [Member]
Debt term
Number of sale of shares											100,000
Sale of stock price										$ 1	$ 1
Cash consideration								$ 5,000			$ 100,000
Investor Two [Member] | Common Stock [Member]
Number of sale of shares										300,000
Sale of stock price										$ 1	$ 1
Cash consideration										$ 300,000
Former Officer [Member] | Series A Convertible Preferred Stock [Member]
Number of shares of common stock																												300,000
Number of shares of common stock, value																												$ 7,567
Number of sale of shares																										300,000
Loan forgiven																											$ 1,737
Stock Subscription Agreement [Member] | Investor [Member]
Number of shares of common stock																			300,000	100,000	400,000			60,000
Stock price per share																					$ 0.50			$ 0.50
Number of shares of common stock, value																					$ 200,000			$ 30,000
Employment Agreement [Member]
Number of shares of common stock													1,000,000
Number of shares of common stock, value													$ 1,000
Employment Agreement [Member] | Chief Executive Officer [Member]
Debt term																	3 years
Annual compensation																	$ 150,000
[1]	Common stock adjusted to reflect 1:100 reverse stock splits effected on October 15, 2019 and June 30, 2020.

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Equity [Abstract]
Net operating losses	$ 603,000	$ 329,800
Deferred tax assets, valuation allowance	$ 76,897	$ 19,417
Income tax examination, description	Tax years 2020, 2019, and 2018 remain open for examination by the Internal Revenue Service and the Nevada Division of Revenue.

Income Taxes - Summary of Incom

Income Taxes - Summary of Income Tax Expense (Details) - USD ($)	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Income Tax Disclosure [Abstract]
Federal	$ (76,897)	$ (19,417)
State
Change in valuation allowance	76,897	19,417
Income tax expense (benefit)

Income Taxes - Summary of Recon

Income Taxes - Summary of Reconciliation of Provision for Income Taxes (Details)	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Income Tax Disclosure [Abstract]
Tax at statutory tax rate	21.00%	21.00%
State taxes
Other permanent items		(1.00%)
Valuation allowance	(21.00%)	(20.00%)
Income tax expense

Income Taxes - Summary of Tax E

Income Taxes - Summary of Tax Effects of Temporary Differences to Significant Portions of Deffered Tax Assets and Liabilities (Details) - USD ($)	Mar. 31, 2021	Mar. 31, 2020
Income Tax Disclosure [Abstract]
Net operating loss carry forward	$ 76,897	$ 19,417
Total gross deferred tax assets	76,897	19,417
Less: valuation allowance	(76,897)	(19,417)
Net deferred tax assets