Blueone Card (BCRD) 10-K/A 15 Jul 24 2024 FY Annual report (amended) Financial data

Cover

Cover - USD ($)	12 Months Ended
	Mar. 31, 2024	Jul. 10, 2024	Sep. 30, 2023
Cover [Abstract]
Document Type	10-K/A
Amendment Flag	true
Amendment Description	This Amendment No. 1 on Form 10-K/A (this “Amendment”) amends the Annual Report on Form 10-K of BlueOne Card, Inc. (“we,” “our,” “us,” and “Company,”) for the year ended March 31, 2024 that was originally filed with the Securities and Exchange Commission (the “SEC”) on July 11, 2024 (the “Original Filing”) for the sole purposes of amending: (1) Part I, Item 1C by providing the relevant disclosure that was omitted from the Original Filing; and (2) Part IV, Item 15, to make several revisions to the description of exhibits.
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Mar. 31, 2024
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--03-31
Entity File Number	000-56060
Entity Registrant Name	BlueOne Card, Inc.
Entity Central Index Key	0001496690
Entity Tax Identification Number	26-0478989
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	4695 MacArthur Court
Entity Address, Address Line Two	Suite 1100
Entity Address, City or Town	Newport Beach
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	92660
City Area Code	(800)
Local Phone Number	210-9755
Title of 12(g) Security	Common Stock, Par Value $0.001
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	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 15,320,205
Entity Common Stock, Shares Outstanding		12,087,454
Documents Incorporated by Reference [Text Block]	None
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Auditor Firm ID	106
Auditor Name	Salberg & Company, P.A.
Auditor Location	Boca Raton, Florida

Balance Sheets

Balance Sheets - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Current Assets
Cash	$ 75,063	$ 668,118
Inventory		74,500
Prepaid deposits and other current assets	6,759	7,048
Total Current Assets	81,822	749,666
Property and equipment, net	268,593	47,287
Internal-use software development	551,683	145,892
Right-of-use asset	79,543	48,401
Deposits	4,391
Total Assets	986,032	991,246
Current Liabilities
Accounts payable and accrued liabilities	72,473	79,543
Compensation payable to officer	571,325	380,750
Related party payables	20,595	25,765
Lease liability - current maturity	41,466	17,384
Total Current Liabilities	705,859	503,442
Lease liability - net of current maturity	35,371	24,862
Total Liabilities	741,230	528,304
Commitments and Contingencies (See Note 7)
Stockholders’ Equity
Preferred stock, $0.001 par value; 25,000,000 shares authorized, Series A Preferred Stock, 1,000,000 shares designated, 292,000 shares issued and outstanding at March 31, 2024 and 2023, respectively	292	292
Common stock, $0.001 par value; 500,000,000 shares authorized, 12,072,454 shares and 10,336,004 shares issued and outstanding at March 31, 2024 and 2023, respectively	12,073	10,336
Additional paid in capital	4,044,189	2,093,226
Stock subscriptions received	60,000	617,700
Accumulated deficit	(3,871,752)	(2,258,612)
Total Stockholders’ Equity	244,802	462,942
Total Liabilities and Stockholders’ Equity	$ 986,032	$ 991,246

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2024	Mar. 31, 2023
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	25,000,000	25,000,000
Preferred stock, shares issued	292,000	292,000
Preferred stock, shares outstanding	292,000	292,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	12,072,454	10,336,004
Common stock, shares outstanding	12,072,454	10,336,004
Series A Preferred Stock [Member]
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	292,000	292,000
Preferred stock, shares outstanding	292,000	292,000

Statements of Operations

Statements of Operations - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Income Statement [Abstract]
Revenues	$ 4,000	$ 25,000
Cost of sales	1,600	14,000
Cost of sales - Inventory reserve	72,900	26,385
Gross Profit (Loss)	(70,500)	(15,385)
Operating Expenses
Legal and filing fees	49,251	44,102
Rent	151,163	99,598
General and administrative	1,353,315	954,786
Total Operating Expenses	1,553,729	1,098,486
Loss from Operations	(1,624,229)	(1,113,871)
Other Income (Expense)
Interest income	11,137
Interest expense	(48)	(4,928)
Total Other Income (Expense)	11,089	(4,928)
Loss before Income Taxes	(1,613,140)	(1,118,799)
Provision for Income Tax
Net Loss	$ (1,613,140)	$ (1,118,799)
Basic Net Loss Per Share	$ (0.14)	$ (0.11)
Diluted Net Loss Per Share	$ (0.14)	$ (0.11)
Weighted Average Number of Shares Outstanding - Basic	11,879,652	10,293,125
Weighted Average Number of Shares Outstanding - Diluted	11,879,652	10,293,125

Statements of Changes in Stockh

Statements of Changes in Stockholders' Equity - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Subscriptions Received [Member]	Retained Earnings [Member]	Total
Balance at Mar. 31, 2022	$ 292	$ 9,980	$ 1,221,082		$ (1,139,813)	$ 91,541
Balance, shares at Mar. 31, 2022	292,000	9,979,575
Sale of common stock		$ 106	372,394			372,500
Sale of common stock, shares		106,429
Stock subscriptions received				617,700		617,700
Net loss					(1,118,799)	(1,118,799)
Common stock issued for services		$ 250	499,750			500,000
Common stock issued for services, shares		250,000
Balance at Mar. 31, 2023	$ 292	$ 10,336	2,093,226	617,700	(2,258,612)	462,942
Balance, shares at Mar. 31, 2023	292,000	10,336,004
Sale of common stock		$ 1,737	1,950,963	(617,700)		1,335,000
Sale of common stock, shares		1,736,450
Stock subscriptions received				60,000		60,000
Net loss					(1,613,140)	(1,613,140)
Balance at Mar. 31, 2024	$ 292	$ 12,073	$ 4,044,189	$ 60,000	$ (3,871,752)	$ 244,802
Balance, shares at Mar. 31, 2024	292,000	12,072,454

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Cash Flows From Operating Activities:
Net loss	$ (1,613,140)	$ (1,118,799)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	111,943	32,470
Inventory reserve	72,900	26,385
Bad debt expense	102,305
Non-cash rent expense		(6,155)
Loss on sale of vehicle		2,196
Stock compensation expense		500,000
Changes in operating assets and liabilities:
Decrease (increase) in inventory	1,600	(22,985)
(Increase) in prepaid deposits and other current assets	289	68,366
(Decrease) increase in accounts payable and accrued liabilities	(8,012)	40,445
(Decrease) in customer deposit		(20,000)
Increase in compensation payable to officer	190,575	173,250
(Decrease) in related party payables	(5,170)	(6,747)
Net Cash Used In Operating Activities	(1,146,710)	(331,574)
Cash Flows From Investing Activities:
Cash paid for purchase of internal-use software development costs	(405,791)	(28,700)
Cash paid for purchase of property and equipment	(333,249)
Loan disbursement for loans made	(102,305)
Net Cash Used In Investing Activities	(841,345)	(28,700)
Cash Flows From Financing Activities:
Cash proceeds from sale of common stock	1,335,000	372,500
Cash received from stock subscriptions	60,000	617,700
Cash paid for loan payable		(3,126)
Net Cash Provided By Financing Activities	1,395,000	987,074
Net (Decrease) Increase in Cash	(593,055)	626,800
Cash - Beginning of the Year	668,118	41,318
Cash - End of the Year	75,063	668,118
Supplemental Disclosures of Cash Flows
Cash paid for interest	41	3,510
Cash paid for income taxes
Supplemental Disclosures of Non-Cash Investing and Financing Activities
Sale of vehicle		53,494
Present value of initial lease liability and right-of-use asset	70,844	62,113
Reclassification of prepaid assets to software development		$ 117,192

NATURE OF OPERATIONS AND GOING

NATURE OF OPERATIONS AND GOING CONCERN	12 Months Ended
	Mar. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF OPERATIONS AND GOING CONCERN	NOTE 1 – NATURE OF OPERATIONS AND GOING CONCERN BlueOne Card, Inc. (“BlueOne” or the “Company”), was incorporated on July 6, 2007 under the laws of the state of Nevada. The Company intends to provide innovative payout solutions and prepaid debit card and gift card solutions to consumers and corporations transforming card-to-card cross border real time global money transfers. Going Concern The financial statements have been prepared on a going concern basis which contemplates the realization of assets and settlement of liabilities and commitments in the normal course of business. The Company has not yet generated any significant revenues and has suffered operating losses since July 6, 2007 (Inception Date) to date. The Company recorded a net loss of $ 1,613,140 1,146,710 624,037 3,871,752

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Mar. 31, 2024
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. 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, liabilities, equity and operations. 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 its estimates that are not readily apparent from other sources. Significant estimates in the accompanying financial statements include the valuation of inventory, internal-use software development costs, right-of-use assets, stock-based compensation and deferred tax assets. 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. 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 no Concentrations Cash Concentration Cash is maintained at one financial institution and at times, balances may exceed federally insured limits. We have not experienced any losses related to these balances. As of March 31, 2024, the Company did not have any cash balances in a financial institution which exceeded federally insured limits. Any loss incurred or a lack of access to such funds could have a significant adverse impact on the Company’s financial condition, results of operation and cash flows. Customer Concentration For the year ended March 31, 2024, 100% 100% Significant Vendor and Concentration The Company relied solely on one vendor for key components and processing services related to the manufacturing, distribution and servicing of its prepaid debit cards and gift cards. The same vendor was also the sole developer and provider of the software for Company’s operations. The Company terminated its relationship with this vendor on or around December 18, 2023, and entered into an agreement with a new vendor on February 27, 2024. Inventory Inventory of finished goods consists of plastic prepaid debit cards and gift cards and is valued at the lower of cost or net realizable value using the specific identification method. The reported net value of inventory includes saleable prepaid debit cards and gift cards that will be sold or used in future periods. The Company reserves for obsolete and slow-moving inventory. At March 31, 2024 and 2023, the Company recorded a reserve to cost of sales of $ 72,900 26,385 Loans Receivables The Company has advanced loans during fiscal 2024 to certain third parties on short-term basis. The Company assesses loans for their collectability under ASC 326 – Financial Instruments – Credit Losses For the years ended March 31, 2024 and 2023, the Company has advanced $ 102,305 0 receivables and provided a 100 allowance for uncollectable as of March 31, 2024 and 2023, 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 three five years Internal-Use Software Development Costs Costs incurred to develop internal-use software during the preliminary project stage are expensed as incurred. Internal-use software development costs are capitalized during the application development stage, which is after: (i) the preliminary project stage is completed; and (ii) management authorizes and commits to funding the project and it is probable the project will be completed and used to perform the function intended. Capitalization ceases at the point the software project is substantially complete and ready for its intended use, and after all substantial testing is completed. Upgrades and enhancements are capitalized if it is probable that those expenditures will result in additional functionality. Amortization is provided for on a straight-line basis over the expected useful life of five years The Company conducts a qualitative assessment of internal-use software impairment using the guidelines of ASC 350-40-35-1 Internal-Use Software Long-lived Assets The Company tests long-lived assets or asset groups for recoverability in accordance with 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 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 accounts for its vehicle leases under ASC 842, Leases. In calculating the right of use asset and lease liability, the Company elects to combine lease and non-lease components as permitted under ASC 842. The Company excludes short-term leases having initial terms of 12 months or less from the new guidance as an accounting policy election and recognizes rent expense on a straight-line basis over the lease term. 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 assets, accounts payable and accrued liabilities, related party payable, and lease liability. 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. Revenue Recognition The Company recognizes revenues from card sales when the product is deemed delivered to the customer, and the ownership/control is transferred. The Company will recognize revenue from card service fees and card transactions once the service or transaction is completed, respectively. The Company’s revenue recognition policy is based on the revenue recognition criteria established under the Financial Accounting Standards Board – Accounting Standards Codification 606 “Revenue From Contracts With Customers 4,000 25,000 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. Research and Development Costs Costs incurred for research and development are expensed as incurred. The salaries, benefits, and overhead costs of personnel conducting research and development of the Company’s products comprise research and development expenses. Purchased materials that do not have an alternative future use are also expensed. The Company recorded research and development costs of $ 104,457 2,240 Advertising and Marketing Costs The Company expenses advertising and marketing costs in the year when expenses are incurred. The Company recorded $ 488,838 74,713 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 more than 50 percent Earnings (Loss) Per Common Share The Company computes earnings (loss) per share in accordance with ASC 260, “ Earnings per Share” SCHEDULE OF EARNING PER SHARE 2024 2023 For the Year Ended March 31, 2024 2023 Net loss computation of basic and diluted net loss per common share: Net loss attributable to common stockholders $ (1,613,140 ) $ (1,118,799 ) Basic and diluted net loss per share: Basic and diluted net loss per common share $ (0.14 ) $ (0.11 ) Basic and diluted weighted average common shares outstanding 11,879,652 10,293,125 Potential dilutive securities that are not included in the calculations of diluted net loss per share because their effect is anti-dilutive, are as follows as of March 31, (in common equivalent shares): SCHEDULE OF ANTI-DILUTIVE SECURITIES OF EARNING PER SHARE March 31, 2024 March 31, 2023 Preferred stock 292,000,000 292,000,000 Total anti-dilutive weighted average shares 292,000,000 292,000,000

INVENTORY

INVENTORY	12 Months Ended
	Mar. 31, 2024
Inventory Disclosure [Abstract]
INVENTORY	NOTE 3 – INVENTORY Inventory of prepaid debit cards and gift cards consisted of the following: SCHEDULE OF INVENTORY OF PREPAID DEBIT CARDS AND GIFT CARDS March 31, 2024 March 31, 2023 Prepaid cards inventory $ 99,285 $ 100,885 Less: reserve to reduce to net realizable value (99,285 ) (26,385 ) Total $ - $ 74,500 The Company terminated its relationship with its Program Manager since the Program Manager was notified by its sponsor bank that they were unable to continue servicing the Company’s customers. As a result, the prepaid debit cards inventory became unusable, and the Company provided an additional reserve of $ 72,900

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Mar. 31, 2024
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 4 – PROPERTY AND EQUIPMENT Property and equipment, stated at cost, consisted of the following: SCHEDULE OF PROPERTY AND EQUIPMENT Estimated Life March 31, 2024 March 31, 2023 Furniture and fixtures 5 $ 180,278 $ 120,519 Office equipment 3 5,500 5,500 Leasehold improvements 5 273,490 - Property and equipment, gross 459,268 126,019 Less: Accumulated depreciation and amortization (190,675 ) (78,732 ) Total $ 268,593 $ 47,287 Depreciation and amortization expense amounted to $ 111,943 32,470

INTERNAL-USE SOFTWARE DEVELOPME

INTERNAL-USE SOFTWARE DEVELOPMENT COSTS	12 Months Ended
	Mar. 31, 2024
Research and Development [Abstract]
INTERNAL-USE SOFTWARE DEVELOPMENT COSTS	NOTE 5 – INTERNAL-USE SOFTWARE DEVELOPMENT COSTS The Company capitalized costs of $ 405,791 145,892 SCHEDULE OF SOFTWARE DEVELOPMENT COSTS March 31, 2024 March 31, 2023 Software development cost $ 551,683 $ 145,892 Less: Accumulated amortization - - Total $ 551,683 $ 145,892

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Mar. 31, 2024
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 6 – RELATED PARTY TRANSACTIONS The Company’s Chief Executive Officer (“CEO”), from time to time, provided advances to the Company for its working capital purposes. The CEO had advanced net funds to the Company totaling $ 20,595 25,765 On December 1, 2020, the Company entered into an employment agreement with its CEO for a three-year term, for an annual compensation of $ 150,000 10 190,575 173,250 571,325 380,750

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Mar. 31, 2024
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 7 – COMMITMENTS AND CONTINGENCIES Leases The Company reported the following summary of non-cancellable operating leases in accordance with the provisions of ASC 842 Topic 842 “Leases” Summary of Non-Cancellable Operating Leases: SCHEDULE OF NON-CANCELLABLE OPERATING LEASES Vehicle Office Lease Total Right-of-use asset, net $ 28,282 $ 51,261 $ 79,543 Current lease liabilities $ 19,589 $ 21,877 $ 41,466 Non-current lease liabilities 5,273 30,098 35,371 Total operating lease liabilities $ 24,862 $ 51,975 $ 76,837 Vehicle On July 12, 2022, the Company executed a non-cancellable operating lease for a vehicle with the lease commencing on July 12, 2022 for a three-year term. The Company paid $ 10,000 at the execution of the lease which included $ 1,793 as first month payment, and $ 8,207 as vehicle registration, capitalized cost reduction and other handling fees. The Company recorded an initial right-of-use asset and lease liability of $ 62,113 24,253 18,190 Supplemental balance sheet information related to the lease is as follows as of March 31, 2024: SCHEDULE OF SUPPLEMENTAL INFORMATION UNDER OPERATING LEASE Operating Lease Right-of-use asset, net $ 28,282 Current lease liabilities $ 19,589 Non-current lease liabilities 5,273 Total operating lease liabilities $ 24,862 Weighted average remaining lease term (years) 1.17 Weighted average discount rate per annum 12 % As the lease do not provide an implicit rate, the Company used an incremental borrowing rate based on the information available at the lease commencement date in determining the present value of the lease payment, which is reflective of the specific term of the lease. Anticipated future costs are as follows: SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS UNDER OPERATING LEASES For the years ending Vehicle Lease March 31, 2025 $ 21,518 March 31, 2026 5,379 Total lease payments 26,897 Less: imputed interest (2,035 ) Present value of lease liabilities $ 24,862 Office Lease – J Plaza On April 13, 2023, the Company executed a non-cancellable office space in a retail shopping center, for a monthly base rent of $ 2,196 1,531 The lease commenced on April 13, 2023 and extends for a term of three years and two months. The Company has an option to extend the lease for a period of 36 months after completion of the initial lease term. The Company has not included the extension period in calculating the present value of the lease. The rent is payable on the first day of each month, commencing either (1) opening of the business after tenant improvements, or (2) sixty days after the lease execution date. 8,119 4,391 70,844 The Company recorded rent expense including common area maintenance of $ 45,436 Supplemental balance sheet information related to the lease is as follows as of March 31, 2024: SCHEDULE OF SUPPLEMENTAL INFORMATION UNDER OPERATING LEASE Operating Lease Right-of-use asset, net $ 51,261 Current lease liabilities $ 21,877 Non-current lease liabilities 30,098 Total operating lease liabilities $ 51,975 Weighted average remaining lease term (years) 2.08 Weighted average discount rate per annum 12 % As the lease do not provide an implicit rate, the Company used an incremental borrowing rate based on the information available at the lease commencement date in determining the present value of the lease payment, which is reflective of the specific term of the lease. Anticipated future costs are as follows: SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS UNDER OPERATING LEASES For the years ending Office Lease J Plaza March 31, 2025 $ 26,947 March 31, 2026 27,755 March 31, 2027 4,659 Total lease payments 59,361 Less: imputed interest (7,386 ) Present value of lease liabilities $ 51,975 Office Lease - Others On August 27, 2020, the Company executed a month-to-month cancellable operating lease for leasing office space in an executive suite, commencing on September 1, 2020 for $ 259 259 279 289 3,474 3,408 On October 26, 2020, the Company executed a non-cancellable operating lease agreement for its principal office for a monthly rent of $ 5,500 5,500 6,500 6,500 78,000 78,000 The Company has recorded total aggregate rent expense of $ 151,163 99,598 The Company has considered the provisions of ASC 842 Topic 842 “Leases” Employment Agreement On December 1, 2020, the Company entered into an Employment Agreement (the “Agreement”) with its President, CEO, Secretary, and Chairman (the “Officer”). The initial term of the Agreement is for three years and, if written notice is not provided within 90 days of the termination of each term, the term is automatically extended for an additional one-year term. The Agreement may be terminated by either party upon 90 days’ prior written notice. Whether the Agreement is terminated without “Cause,” for “Good Reason,” or for “Cause,” as defined in the Agreement, determines what compensation is owed and when. There is also a 30-day cure period for any termination for “Cause,” as defined in the Agreement. The Agreement contains confidentiality, non-compete, and non-solicitation provisions. Pursuant to the terms of Agreement, Mr. Koh is entitled to bonuses, reimbursement of expenses, a vehicle allowance, four weeks of paid vacation, and other incentives. The Agreement does provide for payments to be made as a result of any “Change in Control,” as defined in the agreement. Pursuant to the Agreement, the Officer is entitled to an annual base salary of $ 150,000 and that amount is subject to an automatic 10 % annual increase on the anniversary date (see Note 6). Service Agreement with EndlessOne Global Inc. (“E1G”) The Company entered into a Service Agreement with E1G on September 1, 2020 whereby, E1G provided data processing, transaction processing and related services for its cardholders, mobile apps, website’s back office and integration services with sponsoring banks and processors. The Service Agreement required a one-time fee of $ 250,000 551,683 145,892 On December 18, 2023, E1G notified the Company that their sponsor bank has terminated its relationship and services to E1G. As a result, E1G was unable to continue servicing BlueOne Card, Inc.’s customers. (See new Program Manager Agreement below). Reseller Agreement with Expanse Financial Technologies, Inc. (“ExpanseFT”) Effective February 27, 2024, we entered into an Authorized Reseller Agreement (the “Reseller Agreement”) with ExpanseFT (the “Program Manager”) pursuant to which we have agreed to be a reseller or an independent sales representative of the Program Manager and its products, and the Program Manager has agreed to support our reselling efforts. The Reseller Agreement does not provide exclusivity and there are no volume sales requirements pertaining to our reselling efforts. The term of the Reseller Agreement is for five (5) years. The Reseller Agreement is renewable by mutual consent of each of the parties for two-year terms unless either party provides written notice to the other party at least 180 days prior to the termination of the term of the Reseller Agreement. The Reseller Agreement may be terminated by either party upon a material breach of either party with the non-breaching party providing written notice to the breaching party and the breach remaining uncured with 30 days of the notice. The Reseller Agreement may also be terminated by either party by written notice if either party ceases to carry on as a going concern, becomes the object of the institution of voluntary or involuntary proceedings in bankruptcy, insolvency, or liquidation, makes an assignment for the benefit of creditors, or if a receiver is appointed with respect to all or a substantial part of its assets. The Program Manager shall provide us with prepaid debit and gift cards of requested quantity, create a range of prepaid debit accounts, using banking identification numbers provided to the Program Manager by our issuing bank and produce and deliver plastic card production tape media, including personal identification number (PIN) generation for the range of created prepaid debit accounts. Upon the first loading of value to a prepaid debit account, the Program Manager will create and activate a cardholder account on the Program Manager’s system and create linkage between the cardholder account on ExpanseFT system and our cardholder aggregate settlement account at our issuing bank or another bank. The Company agreed to pay for all new programming outside the scope listed in this agreement such as but not limited to mobile apps, websites back office and the integrations with the sponsoring banks and processors as we go. The Company agreed to pay a one-time fee of $ 60,000 42,500 5,000 SCHEDULE OF MINIMUM MONTHLY PROGRAM MANAGEMENT Months 0-3 $ 0 Months 4 – 12 $ 5,000 Year 2 $ 10,000 Year 3 and thereafter $ 15,000 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, 2024 and 2023, respectively.

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	12 Months Ended
	Mar. 31, 2024
Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 8 – STOCKHOLDERS’ EQUITY The Company’s capitalization at March 31, 2024 and 2023 was 500,000,000 0.001 25,000,000 0.001 Common Stock During the year ended March 31, 2024, the Company sold 1,736,450 1,952,700 617,700 1,335,000 . These shares consisted of 1,597,700 1.00 100,000 2.00 38,750 4.00 60,000 for purchase of 15,000 shares of common stock. The Company recorded cash proceeds of $ 60,000 as subscriptions received in advance as of March 31, 2024. As a result of all common stock issuances, the total issued and outstanding shares of common stock were 12,072,454 10,336,004 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 1,000,000 292,000 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 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 Company 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. Conversion Rights Each share of Series A Preferred Stock is convertible, at the option of the Holder, into 1,000 shares of 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 Company’s Common Stock. The holders of the Series A Convertible Preferred Stock shall be entitled to one thousand (1,000) votes per outstanding share of Common Stock As a result of all preferred stock issuances, the total issued and outstanding shares of preferred stock were 292,000 2022 Stock Incentive Plan On March 11, 2022, the Board of Directors adopted the 2022 Stock Incentive Plan (the “ 2022 Plan The 2022 Plan is administered by our board of directors; however, the board of directors may designate administration of the 2022 Plan to a committee consisting of at least two independent directors. Awards may be made under the 2022 Plan for up to 5,000,000 No option awards may be exercisable more than ten years after the date it is granted. In the event of termination of employment for cause, the options terminate on the date of employment is terminated. In the event of termination of employment for disability or death, the optionee or administrator of optionee’s estate or transferee has six months following the date of termination to exercise options received at the time of disability or death. In the event of termination for any other reason other than for cause, disability or death, the optionee has 30 days to exercise his or her options. The 2022 Plan will continue in effect until all the stock available for grant or issuance has been acquired through exercise of options or grants of shares, or until ten years after its adoption, whichever is earlier. Awards under the 2022 Plan may also be accelerated in the event of certain corporate transactions such as a merger or consolidation or the sale, transfer or other disposition of all or substantially all our assets. The Board did not award any shares of common stock to consultants under the 2022 Plan for the year ended March 31, 2024. The Board had awarded to consultants 250,000

INCOME TAXES

INCOME TAXES	12 Months Ended
	Mar. 31, 2024
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 9 – INCOME TAXES The following is a reconciliation of the provision for income taxes at the U.S. Federal income tax rate to the income reflected in the Statement of Operations: SUMMARY OF RECONCILIATION OF PROVISION FOR INCOME TAXES March 31, 2024 March 31, 2023 Tax at statutory tax rate 21.00 % 21.00 % State taxes 6.98 % 6.98 % Other permanent items — — Change in valuation allowance -27.98 % -27.98 % Income tax expense — — The tax effects of temporary differences that gave rise to significant portions of deferred tax assets and liabilities at March 31, 2024 and 2023, are as follows: SUMMARY OF TAX EFFECTS OF TEMPORARY DIFFERENCES TO SIGNIFICANT PORTIONS OF DEFERRED TAX ASSETS AND LIABILITIES March 31, 2024 March 31, 2023 Deferred tax assets: Net operating loss carry forward $ 664,164 $ 229,953 Total gross deferred tax assets 664,164 229,953 Less: valuation allowance (664,164 ) (229,953 ) 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. As of March 31, 2024 and 2023, the Company had accumulated net operating loss carryforwards of approximately $ 3,341,000 1,741,000 Based on the weight of available evidence, including cumulative losses in recent years and expectations of future taxable income, the Company has determined that it was more likely than not that its deferred tax assets would not be realized at March 31, 2024 and 2023, respectively. Accordingly, the Company has recorded a valuation allowance for 100 434,211 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, 2024, tax years 2023, 2022, 2021, and 2020 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, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 10 – SUBSEQUENT EVENTS Common stock issued for subscriptions received in fiscal 2024 On April 8, 2024, the Company issued 15,000 60,000 60,000

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Mar. 31, 2024
Accounting Policies [Abstract]
Use of Estimates	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, liabilities, equity and operations. 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 its estimates that are not readily apparent from other sources. Significant estimates in the accompanying financial statements include the valuation of inventory, internal-use software development costs, right-of-use assets, stock-based compensation and deferred tax assets. 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.
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 no
Concentrations	Concentrations Cash Concentration Cash is maintained at one financial institution and at times, balances may exceed federally insured limits. We have not experienced any losses related to these balances. As of March 31, 2024, the Company did not have any cash balances in a financial institution which exceeded federally insured limits. Any loss incurred or a lack of access to such funds could have a significant adverse impact on the Company’s financial condition, results of operation and cash flows. Customer Concentration For the year ended March 31, 2024, 100% 100% Significant Vendor and Concentration The Company relied solely on one vendor for key components and processing services related to the manufacturing, distribution and servicing of its prepaid debit cards and gift cards. The same vendor was also the sole developer and provider of the software for Company’s operations. The Company terminated its relationship with this vendor on or around December 18, 2023, and entered into an agreement with a new vendor on February 27, 2024.
Inventory	Inventory Inventory of finished goods consists of plastic prepaid debit cards and gift cards and is valued at the lower of cost or net realizable value using the specific identification method. The reported net value of inventory includes saleable prepaid debit cards and gift cards that will be sold or used in future periods. The Company reserves for obsolete and slow-moving inventory. At March 31, 2024 and 2023, the Company recorded a reserve to cost of sales of $ 72,900 26,385
Loans Receivables	Loans Receivables The Company has advanced loans during fiscal 2024 to certain third parties on short-term basis. The Company assesses loans for their collectability under ASC 326 – Financial Instruments – Credit Losses For the years ended March 31, 2024 and 2023, the Company has advanced $ 102,305 0 receivables and provided a 100 allowance for uncollectable as of March 31, 2024 and 2023, 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 three five years
Internal-Use Software Development Costs	Internal-Use Software Development Costs Costs incurred to develop internal-use software during the preliminary project stage are expensed as incurred. Internal-use software development costs are capitalized during the application development stage, which is after: (i) the preliminary project stage is completed; and (ii) management authorizes and commits to funding the project and it is probable the project will be completed and used to perform the function intended. Capitalization ceases at the point the software project is substantially complete and ready for its intended use, and after all substantial testing is completed. Upgrades and enhancements are capitalized if it is probable that those expenditures will result in additional functionality. Amortization is provided for on a straight-line basis over the expected useful life of five years The Company conducts a qualitative assessment of internal-use software impairment using the guidelines of ASC 350-40-35-1 Internal-Use Software
Long-lived Assets	Long-lived Assets The Company tests long-lived assets or asset groups for recoverability in accordance with 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
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 accounts for its vehicle leases under ASC 842, Leases. In calculating the right of use asset and lease liability, the Company elects to combine lease and non-lease components as permitted under ASC 842. The Company excludes short-term leases having initial terms of 12 months or less from the new guidance as an accounting policy election and recognizes rent expense on a straight-line basis over the lease term.
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 assets, accounts payable and accrued liabilities, related party payable, and lease liability. 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.
Revenue Recognition	Revenue Recognition The Company recognizes revenues from card sales when the product is deemed delivered to the customer, and the ownership/control is transferred. The Company will recognize revenue from card service fees and card transactions once the service or transaction is completed, respectively. The Company’s revenue recognition policy is based on the revenue recognition criteria established under the Financial Accounting Standards Board – Accounting Standards Codification 606 “Revenue From Contracts With Customers 4,000 25,000
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.
Research and Development Costs	Research and Development Costs Costs incurred for research and development are expensed as incurred. The salaries, benefits, and overhead costs of personnel conducting research and development of the Company’s products comprise research and development expenses. Purchased materials that do not have an alternative future use are also expensed. The Company recorded research and development costs of $ 104,457 2,240
Advertising and Marketing Costs	Advertising and Marketing Costs The Company expenses advertising and marketing costs in the year when expenses are incurred. The Company recorded $ 488,838 74,713
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 more than 50 percent
Earnings (Loss) Per Common Share	Earnings (Loss) Per Common Share The Company computes earnings (loss) per share in accordance with ASC 260, “ Earnings per Share” SCHEDULE OF EARNING PER SHARE 2024 2023 For the Year Ended March 31, 2024 2023 Net loss computation of basic and diluted net loss per common share: Net loss attributable to common stockholders $ (1,613,140 ) $ (1,118,799 ) Basic and diluted net loss per share: Basic and diluted net loss per common share $ (0.14 ) $ (0.11 ) Basic and diluted weighted average common shares outstanding 11,879,652 10,293,125 Potential dilutive securities that are not included in the calculations of diluted net loss per share because their effect is anti-dilutive, are as follows as of March 31, (in common equivalent shares): SCHEDULE OF ANTI-DILUTIVE SECURITIES OF EARNING PER SHARE March 31, 2024 March 31, 2023 Preferred stock 292,000,000 292,000,000 Total anti-dilutive weighted average shares 292,000,000 292,000,000

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Mar. 31, 2024
Accounting Policies [Abstract]
SCHEDULE OF EARNING PER SHARE	SCHEDULE OF EARNING PER SHARE 2024 2023 For the Year Ended March 31, 2024 2023 Net loss computation of basic and diluted net loss per common share: Net loss attributable to common stockholders $ (1,613,140 ) $ (1,118,799 ) Basic and diluted net loss per share: Basic and diluted net loss per common share $ (0.14 ) $ (0.11 ) Basic and diluted weighted average common shares outstanding 11,879,652 10,293,125
SCHEDULE OF ANTI-DILUTIVE SECURITIES OF EARNING PER SHARE	Potential dilutive securities that are not included in the calculations of diluted net loss per share because their effect is anti-dilutive, are as follows as of March 31, (in common equivalent shares): SCHEDULE OF ANTI-DILUTIVE SECURITIES OF EARNING PER SHARE March 31, 2024 March 31, 2023 Preferred stock 292,000,000 292,000,000 Total anti-dilutive weighted average shares 292,000,000 292,000,000

INVENTORY (Tables)

INVENTORY (Tables)	12 Months Ended
	Mar. 31, 2024
Inventory Disclosure [Abstract]
SCHEDULE OF INVENTORY OF PREPAID DEBIT CARDS AND GIFT CARDS	Inventory of prepaid debit cards and gift cards consisted of the following: SCHEDULE OF INVENTORY OF PREPAID DEBIT CARDS AND GIFT CARDS March 31, 2024 March 31, 2023 Prepaid cards inventory $ 99,285 $ 100,885 Less: reserve to reduce to net realizable value (99,285 ) (26,385 ) Total $ - $ 74,500

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Mar. 31, 2024
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY AND EQUIPMENT	Property and equipment, stated at cost, consisted of the following: SCHEDULE OF PROPERTY AND EQUIPMENT Estimated Life March 31, 2024 March 31, 2023 Furniture and fixtures 5 $ 180,278 $ 120,519 Office equipment 3 5,500 5,500 Leasehold improvements 5 273,490 - Property and equipment, gross 459,268 126,019 Less: Accumulated depreciation and amortization (190,675 ) (78,732 ) Total $ 268,593 $ 47,287

INTERNAL-USE SOFTWARE DEVELOP_2

INTERNAL-USE SOFTWARE DEVELOPMENT COSTS (Tables)	12 Months Ended
	Mar. 31, 2024
Research and Development [Abstract]
SCHEDULE OF SOFTWARE DEVELOPMENT COSTS	SCHEDULE OF SOFTWARE DEVELOPMENT COSTS March 31, 2024 March 31, 2023 Software development cost $ 551,683 $ 145,892 Less: Accumulated amortization - - Total $ 551,683 $ 145,892

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Mar. 31, 2024
Lessee, Lease, Description [Line Items]
SCHEDULE OF NON-CANCELLABLE OPERATING LEASES	Summary of Non-Cancellable Operating Leases: SCHEDULE OF NON-CANCELLABLE OPERATING LEASES Vehicle Office Lease Total Right-of-use asset, net $ 28,282 $ 51,261 $ 79,543 Current lease liabilities $ 19,589 $ 21,877 $ 41,466 Non-current lease liabilities 5,273 30,098 35,371 Total operating lease liabilities $ 24,862 $ 51,975 $ 76,837
SCHEDULE OF MINIMUM MONTHLY PROGRAM MANAGEMENT	SCHEDULE OF MINIMUM MONTHLY PROGRAM MANAGEMENT Months 0-3 $ 0 Months 4 – 12 $ 5,000 Year 2 $ 10,000 Year 3 and thereafter $ 15,000
Vehicle [Member]
Lessee, Lease, Description [Line Items]
SCHEDULE OF SUPPLEMENTAL INFORMATION UNDER OPERATING LEASE	Supplemental balance sheet information related to the lease is as follows as of March 31, 2024: SCHEDULE OF SUPPLEMENTAL INFORMATION UNDER OPERATING LEASE Operating Lease Right-of-use asset, net $ 28,282 Current lease liabilities $ 19,589 Non-current lease liabilities 5,273 Total operating lease liabilities $ 24,862 Weighted average remaining lease term (years) 1.17 Weighted average discount rate per annum 12 %
SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS UNDER OPERATING LEASES	Anticipated future costs are as follows: SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS UNDER OPERATING LEASES For the years ending Vehicle Lease March 31, 2025 $ 21,518 March 31, 2026 5,379 Total lease payments 26,897 Less: imputed interest (2,035 ) Present value of lease liabilities $ 24,862
Office Lease [Member]
Lessee, Lease, Description [Line Items]
SCHEDULE OF SUPPLEMENTAL INFORMATION UNDER OPERATING LEASE	Supplemental balance sheet information related to the lease is as follows as of March 31, 2024: SCHEDULE OF SUPPLEMENTAL INFORMATION UNDER OPERATING LEASE Operating Lease Right-of-use asset, net $ 51,261 Current lease liabilities $ 21,877 Non-current lease liabilities 30,098 Total operating lease liabilities $ 51,975 Weighted average remaining lease term (years) 2.08 Weighted average discount rate per annum 12 %
SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS UNDER OPERATING LEASES	Anticipated future costs are as follows: SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS UNDER OPERATING LEASES For the years ending Office Lease J Plaza March 31, 2025 $ 26,947 March 31, 2026 27,755 March 31, 2027 4,659 Total lease payments 59,361 Less: imputed interest (7,386 ) Present value of lease liabilities $ 51,975

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Mar. 31, 2024
Income Tax Disclosure [Abstract]
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 reflected in the Statement of Operations: SUMMARY OF RECONCILIATION OF PROVISION FOR INCOME TAXES March 31, 2024 March 31, 2023 Tax at statutory tax rate 21.00 % 21.00 % State taxes 6.98 % 6.98 % Other permanent items — — Change in valuation allowance -27.98 % -27.98 % Income tax expense — —
SUMMARY OF TAX EFFECTS OF TEMPORARY DIFFERENCES TO SIGNIFICANT PORTIONS OF DEFERRED 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, 2024 and 2023, are as follows: SUMMARY OF TAX EFFECTS OF TEMPORARY DIFFERENCES TO SIGNIFICANT PORTIONS OF DEFERRED TAX ASSETS AND LIABILITIES March 31, 2024 March 31, 2023 Deferred tax assets: Net operating loss carry forward $ 664,164 $ 229,953 Total gross deferred tax assets 664,164 229,953 Less: valuation allowance (664,164 ) (229,953 ) Net deferred tax assets $ — $ —

NATURE OF OPERATIONS AND GOIN_2

NATURE OF OPERATIONS AND GOING CONCERN (Details Narrative) - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net income loss	$ (1,613,140)	$ (1,118,799)
Net cash provided by (used in) operating activities	(1,146,710)	(331,574)
Working capital deficit	624,037
Accumulated deficit	$ (3,871,752)	$ (2,258,612)

SCHEDULE OF EARNING PER SHARE (

SCHEDULE OF EARNING PER SHARE (Details) - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Accounting Policies [Abstract]
Net loss attributable to common stockholders	$ (1,613,140)	$ (1,118,799)
Basic net loss per common shareholder	$ (0.14)	$ (0.11)
Diluted net loss per common shareholder	$ (0.14)	$ (0.11)
Basic weighted average common shares outstanding	11,879,652	10,293,125
Diluted weighted average common shares outstanding	11,879,652	10,293,125

SCHEDULE OF ANTI-DILUTIVE SECUR

SCHEDULE OF ANTI-DILUTIVE SECURITIES OF EARNING PER SHARE (Details) - shares	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total anti-dilutive weighted average shares	292,000,000	292,000,000
Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total anti-dilutive weighted average shares	292,000,000	292,000,000

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Product Information [Line Items]
Cash	$ 0	$ 0
Inventory reserves	72,900	26,385
Loans receivables	$ 102,305
Allowance for uncollectable Loans Receivables percentage	100%	100%
Expected useful life of internal-use software development costs	5 years
Impairment loss of long-lived assets	$ 0	$ 0
Revenues	4,000	25,000
Advertising and marketing expenses	$ 488,838	74,713
Income tax benefit likely, description	more than 50 percent
General and Administrative Expense [Member]
Product Information [Line Items]
Research and development costs	$ 104,457	$ 2,240
Minimum [Member]
Product Information [Line Items]
Estimated useful lives of property and equipment	3 years
Maximum [Member]
Product Information [Line Items]
Estimated useful lives of property and equipment	5 years
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Two Customers [Member]
Product Information [Line Items]
Customer concentration, percentage	100%
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | One Customer [Member]
Product Information [Line Items]
Customer concentration, percentage		100%

SCHEDULE OF INVENTORY OF PREPAI

SCHEDULE OF INVENTORY OF PREPAID DEBIT CARDS AND GIFT CARDS (Details) - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Inventory Disclosure [Abstract]
Prepaid cards inventory	$ 99,285	$ 100,885
Less: reserve to reduce to net realizable value	(99,285)	(26,385)
Total		$ 74,500

INVENTORY (Details Narrative)

INVENTORY (Details Narrative) - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Inventory Disclosure [Abstract]
Inventory reserves	$ 72,900	$ 26,385

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 459,268	$ 126,019
Less: Accumulated depreciation and amortization	(190,675)	(78,732)
Total	$ 268,593	47,287
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	5 years
Property and equipment, gross	$ 180,278	120,519
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	3 years
Property and equipment, gross	$ 5,500	5,500
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	5 years
Property and equipment, gross	$ 273,490

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Property, Plant and Equipment [Abstract]
Depreciation and amortization	$ 111,943	$ 32,470

SCHEDULE OF SOFTWARE DEVELOPMEN

SCHEDULE OF SOFTWARE DEVELOPMENT COSTS (Details) - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Research and Development [Abstract]
Software development cost	$ 551,683	$ 145,892
Less: Accumulated amortization
Total	$ 551,683	$ 145,892

INTERNAL-USE SOFTWARE DEVELOP_3

INTERNAL-USE SOFTWARE DEVELOPMENT COSTS (Details Narrative) - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Research and Development [Abstract]
Capitalized costs of computer software	$ 405,791	$ 145,892

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)		12 Months Ended
	Dec. 01, 2020	Mar. 31, 2024	Mar. 31, 2023
Compensation expenses		$ 190,575	$ 173,250
Chief Executive Officer [Member]
Loans payable		20,595	25,765
Compensation payable		$ 571,325	$ 380,750
Chief Executive Officer [Member] | Employment Agreement [Member]
Employee benefits and share based compensation	$ 150,000
Debt interest rate	10%

SCHEDULE OF NON-CANCELLABLE OPE

SCHEDULE OF NON-CANCELLABLE OPERATING LEASES (Details) - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Lessee, Lease, Description [Line Items]
Right-of-use asset, net	$ 79,543	$ 48,401
Current lease liabilities	41,466	17,384
Non-current lease liabilities	35,371	$ 24,862
Total operating lease liabilities	76,837
Vehicle [Member]
Lessee, Lease, Description [Line Items]
Right-of-use asset, net	28,282
Current lease liabilities	19,589
Non-current lease liabilities	5,273
Total operating lease liabilities	24,862
Office Leases [Member]
Lessee, Lease, Description [Line Items]
Right-of-use asset, net	51,261
Current lease liabilities	21,877
Non-current lease liabilities	30,098
Total operating lease liabilities	$ 51,975

SCHEDULE OF SUPPLEMENTAL INFORM

SCHEDULE OF SUPPLEMENTAL INFORMATION UNDER OPERATING LEASE (Details) - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Lessee, Lease, Description [Line Items]
Right-of-use asset, net	$ 79,543	$ 48,401
Current lease liabilities	41,466	17,384
Non-current lease liabilities	35,371	$ 24,862
Total operating lease liabilities	76,837
Vehicle [Member]
Lessee, Lease, Description [Line Items]
Right-of-use asset, net	28,282
Current lease liabilities	19,589
Non-current lease liabilities	5,273
Total operating lease liabilities	$ 24,862
Weighted average remaining lease term (years)	1 year 2 months 1 day
Weighted average discount rate per annum	12%
Office Lease [Member]
Lessee, Lease, Description [Line Items]
Right-of-use asset, net	$ 51,261
Current lease liabilities	21,877
Non-current lease liabilities	30,098
Total operating lease liabilities	$ 51,975
Weighted average remaining lease term (years)	2 years 29 days
Weighted average discount rate per annum	12%

SCHEDULE OF FUTURE MINIMUM LEAS

SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS UNDER OPERATING LEASES (Details)	Mar. 31, 2024 USD ($)
Lessee, Lease, Description [Line Items]
Present value of lease liabilities	$ 76,837
Vehicle [Member]
Lessee, Lease, Description [Line Items]
March 31, 2025	21,518
March 31, 2026	5,379
Total lease payments	26,897
Less: imputed interest	(2,035)
Present value of lease liabilities	24,862
Office Lease [Member]
Lessee, Lease, Description [Line Items]
March 31, 2025	26,947
March 31, 2026	27,755
Total lease payments	59,361
Less: imputed interest	(7,386)
Present value of lease liabilities	51,975
March 31, 2027	$ 4,659

SCHEDULE OF MINIMUM MONTHLY PRO

SCHEDULE OF MINIMUM MONTHLY PROGRAM MANAGEMENT (Details)	Mar. 31, 2024 USD ($)
Commitments and Contingencies Disclosure [Abstract]
Months 0-3	$ 0
Months 4 – 12	5,000
Year 2	10,000
Year 3 and thereafter	$ 15,000

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)

12 Months Ended

Mar. 01, 2024

Feb. 27, 2024

Dec. 31, 2023

Apr. 13, 2023

Mar. 31, 2023

Oct. 09, 2022

Jul. 12, 2022

Nov. 25, 2021

Jan. 01, 2021

Dec. 01, 2020

Oct. 26, 2020

Sep. 01, 2020

Aug. 27, 2020

Mar. 31, 2024

Mar. 31, 2023

Oct. 28, 2020

Sep. 07, 2020

Product Liability Contingency [Line Items]

Initial lease liability and right-of-use asset

$ 70,844

Rent expenses

$ 151,163

$ 99,598

Salary and Wage, Officer, Excluding Cost of Good and Service Sold

190,575

173,250

One time fee

49,251

44,102

Payment for software development

405,791

28,700

Due diligence fee

$ 5,000

Operating Lease Agreement [Member]

Product Liability Contingency [Line Items]

Rent expenses

$ 6,500

$ 5,500

78,000

78,000

Security deposit

$ 6,500

$ 5,500

Employment Agreement [Member] | Officer [Member]

Product Liability Contingency [Line Items]

Salary and Wage, Officer, Excluding Cost of Good and Service Sold

$ 150,000

Deferred Compensation Arrangement with Individual, Cash Awards Granted, Percentage

10%

Service Agreements [Member] | Endless One Global Inc [Member]

Product Liability Contingency [Line Items]

One time fee

$ 250,000

Payment for software development

$ 551,683

$ 145,892

Reseller Agreement [Member]

Product Liability Contingency [Line Items]

One time fee

$ 60,000

Non-refundable expense

$ 42,500

Office Space in Executive Suite [Member]

Product Liability Contingency [Line Items]

Rent expenses

$ 289

$ 279

$ 259

3,474

3,408

Security deposit

$ 259

Vehicle [Member]

Product Liability Contingency [Line Items]

Proceeds from Lease Payment, Operating Activity

$ 10,000

Lease, Cost

8,207

Initial lease liability and right-of-use asset

62,113

Rent expenses

24,253

$ 18,190

Vehicle [Member] | First Month Payment [Member]

Product Liability Contingency [Line Items]

Proceeds from Lease Payment, Operating Activity

$ 1,793

Office Lease [Member]

Product Liability Contingency [Line Items]

Rent expenses

2,196

$ 45,436

Maintenance charges

$ 1,531

Lease description

The lease commenced on April 13, 2023 and extends for a term of three years and two months. The Company has an option to extend the lease for a period of 36 months after completion of the initial lease term. The Company has not included the extension period in calculating the present value of the lease. The rent is payable on the first day of each month, commencing either (1) opening of the business after tenant improvements, or (2) sixty days after the lease execution date.

Office Lease [Member] | One Month Rent [Member]

Product Liability Contingency [Line Items]

Rent expenses

$ 8,119

Office Lease [Member] | Two Month Rent [Member]

Product Liability Contingency [Line Items]

Security deposit

$ 4,391

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)		12 Months Ended
	Mar. 11, 2022	Mar. 31, 2024	Mar. 31, 2023
Accumulated Other Comprehensive Income (Loss) [Line Items]
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
Value of common stock sold		$ 1,952,700
Subscription received		60,000	$ 617,700
Proceeds from subscription received		$ 1,335,000	$ 372,500
Common stock, shares issued		12,072,454	10,336,004
Common stock, shares outstanding		12,072,454	10,336,004
Preferred stock, shares issued		292,000	292,000
Preferred stock, shares outstanding		292,000	292,000
Liquidation preference, per share		$ 0.001
2022 Stock Incentive Plan [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares of common stock	5,000,000
Shares of common stock			250,000
Series A Convertible Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, shares authorized		1,000,000	1,000,000
Preferred stock, shares issued		292,000	292,000
Preferred stock, shares outstanding		292,000	292,000
Conversion of stock, description		Each share of Series A Preferred Stock is convertible, at the option of the Holder, into 1,000 shares of 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 Company’s Common Stock. The holders of the Series A Convertible Preferred Stock shall be entitled to one thousand (1,000) votes per outstanding share of Common Stock
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares of common stock		1,736,450	106,429
Subscription received		$ 1,335,000	$ 617,700
Proceeds from subscription received		$ 60,000
Common Stock [Member] | Six Accredited Investor [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares of common stock		15,000
Proceeds from subscription received		$ 60,000
Common Stock [Member] | Shares One [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares of common stock		1,597,700
Share price		$ 1
Common Stock [Member] | Shares Two [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares of common stock		100,000
Share price		$ 2
Common Stock [Member] | Shares Three [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares of common stock		38,750
Share price		$ 4

SUMMARY OF RECONCILIATION OF PR

SUMMARY OF RECONCILIATION OF PROVISION FOR INCOME TAXES (Details)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Income Tax Disclosure [Abstract]
Tax at statutory tax rate	21%	21%
State taxes	6.98%	6.98%
Other permanent items
Change in valuation allowance	(27.98%)	(27.98%)
Income tax expense

SUMMARY OF TAX EFFECTS OF TEMPO

SUMMARY OF TAX EFFECTS OF TEMPORARY DIFFERENCES TO SIGNIFICANT PORTIONS OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Deferred tax assets:
Net operating loss carry forward	$ 664,164	$ 229,953
Total gross deferred tax assets	664,164	229,953
Less: valuation allowance	(664,164)	(229,953)
Net deferred tax assets

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Income Tax Disclosure [Abstract]
Net operating losses	$ 3,341,000	$ 1,741,000
Cumulative deferred tax assets valuation allowance percentage		100%
Change in valuation allowance	$ 434,211

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)			12 Months Ended
	Apr. 08, 2024	Mar. 29, 2024	Mar. 31, 2024	Mar. 31, 2023
Subsequent Event [Line Items]
Shares issued value			$ 1,335,000	$ 372,500
Common Stock [Member]
Subsequent Event [Line Items]
Number of shares of common stock			1,736,450	106,429
Shares issued value			$ 1,737	$ 106
Common Stock [Member] | Six Accredited Investor [Member]
Subsequent Event [Line Items]
Number of shares of common stock			15,000
Cash consideration		$ 60,000
Subsequent Event [Member] | Common Stock [Member] | Six Accredited Investor [Member]
Subsequent Event [Line Items]
Number of shares of common stock	15,000
Shares issued value	$ 60,000