Perk International (PRKI) 10-K 14 Sep 22 2022 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	May 31, 2022	Sep. 12, 2022	Nov. 30, 2021
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	May 31, 2022
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--05-31
Entity File Number	000-56184
Entity Registrant Name	PERK INTERNATIONAL, INC.
Entity Central Index Key	0001579717
Entity Tax Identification Number	46-2622704
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	2375 East Camelback Rd.
Entity Address, Address Line Two	Suite 600
Entity Address, City or Town	Phoenix
Entity Address, State or Province	AZ
Entity Address, Postal Zip Code	85016
City Area Code	(602)
Local Phone Number	358-7505
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	No
Entity Interactive Data Current	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 960,711
Entity Common Stock, Shares Outstanding		227,203,331
Auditor Firm ID	3223
Auditor Name	AJSH & Co LLP
Auditor Location	New Delhi, India

Balance Sheets

Balance Sheets - USD ($)	May 31, 2022	May 31, 2021
Current Assets:
Cash	$ 703	$ 28,934
Prepaid consulting	20,710	0
Total Assets	21,413	28,934
Current Liabilities:
Accounts payable and accruals	733	29,755
Accrued interest	40,486	22,022
Due to related parties	35,095	9,163
Notes payable	91,749	91,749
Total Current Liabilities	168,063	152,689
Note payable	150,000	0
Total Liabilities	318,063	152,689
Commitments and contingencies
Stockholders' Deficit:
Common Stock, par value $0.001, 950,000,000 and 250,000,000 shares authorized, respectively; 227,203,331 and 227,203,331 shares issued and outstanding, respectively	22,720	22,720
Additional paid-in capital	1,028,408	1,028,408
Accumulated deficit	(1,347,778)	(1,174,883)
Total Stockholders' Deficit	(296,650)	(123,755)
Total Liabilities and Stockholders' Deficit	$ 21,413	$ 28,934

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - $ / shares	May 31, 2022	May 31, 2021
Statement of Financial Position [Abstract]
Common Stock Par or State Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares Authorized	950,000,000	250,000,000
Common Stock, Shares, Issued	227,203,331	227,203,331
Common Stock, Shares, Outstanding	227,203,331	227,203,331

Statements of Operations

Statements of Operations - USD ($)	12 Months Ended
	May 31, 2022	May 31, 2021
Operating Expenses:
General and administrative	$ 144,431	$ 20,744
Professional fees	10,000	36,920
Total operating expenses	154,431	57,664
Loss from operations	(154,431)	(57,664)
Other income (expense):
Interest expense	(18,464)	(7,902)
Gain on extinguishment of debt	0	433,607
Total other (expense) income	(18,464)	425,705
Net (loss) income before provision for income tax	(172,895)	368,041
Provision for income tax	0	0
Net (Loss) Income	$ (172,895)	$ 368,041

Statements of Operations (Paren

Statements of Operations (Parenthetical) - $ / shares	12 Months Ended
	May 31, 2022	May 31, 2021
Income Statement [Abstract]
Earnings Per Share, Basic	$ 0	$ 0
Earnings Per Share, Diluted	$ 0	$ 0
Weighted Average Number of Shares Outstanding, Basic	227,203,331	227,203,331
Weighted Average Number of Shares Outstanding, Diluted	227,203,331	227,203,331

Statements of Stockholders' Def

Statements of Stockholders' Deficit - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at May. 31, 2019	$ 22,720	$ 1,028,408	$ (1,542,924)	$ (491,796)
Net income	0	0	368,041	368,041
Ending balance, value at May. 31, 2021	$ 22,720	1,028,408	(1,174,883)	(123,755)
Shares, Outstanding, Ending Balance at May. 31, 2021	227,203,331
Shares, Outstanding, Beginning Balance at May. 31, 2020	227,203,331
Net income				368,041
Ending balance, value at May. 31, 2021	$ 22,720	1,028,408	(1,174,883)	(123,755)
Shares, Outstanding, Ending Balance at May. 31, 2021	227,203,331
Net income	$ 0	0	(172,895)	(172,895)
Ending balance, value at May. 31, 2022	$ 22,720	$ 1,028,408	$ (1,347,778)	$ (296,650)
Shares, Outstanding, Ending Balance at May. 31, 2022	227,203,331

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended		24 Months Ended
	May 31, 2022	May 31, 2021	May 31, 2021
Cash flows from operating activities:
Net (Loss) Income	$ (172,895)	$ 368,041	$ 368,041
Adjustments to reconcile net loss to net cash used in operating activities:
Gain on extinguishment of debt	0	(433,607)
Changes in operating assets and liabilities:
Prepaid	(20,710)	0
Accounts payable	(29,755)	25,985
Accrued interest	19,197	8,902
Net cash used in operating activities	(204,163)	(30,679)
Cash flows from investing activities:	0	0
Cash flows from financing activities:
Cash advances from a related party	25,932	7,613
Proceeds from note payable	150,000	52,000
Net cash provided by financing activities	175,932	59,613
Net change in cash	(28,231)	28,934
Cash, beginning of year	28,934	0
Cash, end of year	703	28,934	$ 28,934
Supplemental disclosure of cash flow information:
Cash paid for taxes	0	0
Cash paid for interest	$ 0	$ 0

ORGANIZATION AND DESCRIPTION OF

ORGANIZATION AND DESCRIPTION OF BUSINESS	12 Months Ended
	May 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND DESCRIPTION OF BUSINESS	NOTE 1 – ORGANIZATION AND DESCRIPTION OF BUSINESS Perk International Inc. (“the Company” or “Perk”) was incorporated under the laws of the State of Nevada on April 10, 2013. The Company is an acquisition, sales management company for early stage, high growth businesses and technologies in the health care industry. The Company has developed specific criteria and standards that must be met by each acquisition candidate. Once identified, the Company will engage its highly seasoned and well-trained team of industry professionals to perform thorough due diligence on the potential acquisition partner. Following successful due diligence, Perk will send in its M & A team to structure and present an attractive proposal to the selling entity. On February 22, 2019, Marcus Southworth became, President, Secretary, Treasurer and Director of Perk International Inc. On April 27, 2020, Certification and Notice of Termination of Registration Under Section 12(g) of The Securities Exchange Act of 1934 of Duty to File Reports Under Sections 13 and 15 (d) of the Securities Exchange Act of 1934. On April 30, 2020 Marcus resigned from, President, Secretary, Treasurer and Director of Perk International Inc. Mr. Southworth no longer holds any officer position with Perk International Inc. On April 30, 2020, Nelson Grist became the sole director of Perk International Inc. On April 13, 2021, the Company filed its Form 10 (Amendment No. 7).

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	May 31, 2022
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). Use of estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include the estimated useful lives of property and equipment. Actual results could differ from those estimates. Concentrations of Credit Risk We maintain our cash in bank deposit accounts, the balances of which at times may exceed federally insured limits. We continually monitor our banking relationships and consequently have not experienced any losses in our accounts. At times, such deposits may be in excess of the Federal Deposit Insurance Corporation insurable amount (“FDIC”). Cash equivalents The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. There were no Fair value of financial instruments The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below: Level 1: Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. Level 2: Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. Level 3: Pricing inputs that are generally unobservable inputs and not corroborated by market data. The carrying amount of the Company’s financial assets and liabilities, such as cash, prepaid expenses and accrued expenses approximate their fair value because of the short maturity of those instruments. The Company’s notes payable approximates the fair value of such instruments based upon management’s best estimate of interest rates that would be available to the Company for similar financial arrangements at May 31, 2022 and 2021. Basic and Diluted Earnings Per Share Net income (loss) per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially outstanding shares of common stock during the period. The weighted average number of common shares outstanding and potentially outstanding common shares assumes that the Company incorporated as of the beginning of the first period presented. There were no Stock-based compensation We account for equity-based transactions with employees and non-employees under the provisions of FASB ASC Topic 718, “Compensation – Stock Compensation” (Topic 718) Recently Adopted Accounting Pronouncements In August 2020, the FASB issued ASU 2020-06, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40)—Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity. Derivatives and Hedging Derivatives and Hedging—Contracts in Entity’s Own Equity The Company has implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

GOING CONCERN

GOING CONCERN	12 Months Ended
	May 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE 3 – GOING CONCERN The Company’s financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern that contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not established any source of revenue to cover its operating costs. The Company has an accumulated deficit of $ 1,347,778 146,650 1,174,883 123,755

ACCOUNTS PAYABLE

ACCOUNTS PAYABLE	12 Months Ended
	May 31, 2022
Payables and Accruals [Abstract]
ACCOUNTS PAYABLE	NOTE 4 – ACCOUNTS PAYABLE During the year ended May 31, 2021, accounts payable of $ 339,549

NOTES PAYABLE

NOTES PAYABLE	12 Months Ended
	May 31, 2022
Debt Disclosure [Abstract]
NOTES PAYABLE	NOTE 5 – NOTES PAYABLE On November 3, 2016, the Company received a $ 25,000 24,452 18,202 On May 2, 2019, the Company executed a promissory note with Kim Southworth in the amount of $ 14,749 2,904 1,905 On December 16, 2020, the Company received a $ 12,000 , 2022 and 2021 1,746 546 On March 17, 2021, the Company received a $ 10,000 , 2022 and 2021 2,205 1,205 On May 11, 2021, the Company received a $ 30,000 , 2022 and 2021 3,164 164 On January 17, 2022, the Company issued a Convertible Promissory Note to a third party in the amount of $ 100,000 3,671 On April 5, 2022, the Company issued a Convertible Promissory Note to a third party in the amount of $ 50,000 2,342

COMMON STOCK

COMMON STOCK	12 Months Ended
	May 31, 2022
Equity [Abstract]
COMMON STOCK	NOTE 6 – COMMON STOCK On March 17, 2021, the Company amended its Articles of Incorporation increasing its authorized common stock from 250,000,000 to 950,000,000 shares.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	May 31, 2022
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 7 – RELATED PARTY TRANSACTIONS During the year ended May 31, 2021, the payable to a former related party of $ 22,790 As of May 31, 2022 and 2021, the Company owed the CEO $ 35,095 9,163

INCOME TAXES

INCOME TAXES	12 Months Ended
	May 31, 2022
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 8 – INCOME TAXES Deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carry forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. The Company has evaluated Staff Accounting Bulletin No. 118 regarding the impact of the decreased tax rates of the Tax Cuts & Jobs Act. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. The U.S. federal income tax rate of 21% is being used. Net deferred tax assets consist of the following components as of May 31: Schedule of deferred tax assets 2022 2021 Deferred tax assets: NOL Carryover $ (3,500 ) $ 1,100 Related Party Accruals 9,100 2,400 Less: valuation allowance (5,600 ) (3,500 ) Net deferred tax asset $ – $ – The income tax provision differs from the amount of income tax determined by applying the U.S. federal income tax rate to pretax income from continuing operations for the period ended May 31, due to the following: 2022 2021 Deferred Tax Assets: Book (Loss) Income $ (36,300 ) $ 77,300 Related Party Accruals 5,400 (3,200 ) Meals 600 – Other nondeductible expenses – (91,100 ) Less valuation allowance 30,300 17,000 Income tax provision $ – $ – At May 31, 2022, the Company had net operating loss carry forwards of approximately $ 9,000 Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carry forwards for Federal Income tax reporting purposes are subject to annual limitations. Should a change in ownership occur, net operating loss carry forwards may be limited as to use in future years. With few exceptions, the Company is no longer subject to U.S. federal, state and local income tax examinations by tax authorities for years before 2016.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	May 31, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 9 – SUBSEQUENT EVENTS In accordance with SFAS 165 (ASC 855-10) management has performed an evaluation of subsequent events through the date that the financial statements were issued and has determined that it does not have any material subsequent events to disclose in these financial statements other than the following. On May 31, 2022, the Company entered into a Sale of LLC Interest Agreement in which it agreed to purchase 100% of the interest in Alexa Mar Wellness Retreat LLC for $90,000. The initial payment of $50,000 was made on June 1, 2022, with the remaining $40,000 to be paid over the next five months per the terms of the agreement. On May 27, 2022, the Company issued a Promissory Note to Canadian Holdings, Inc, in the amount of $150,000. The Note was funded on June 1, 2022. The Note bears interest at 18% and is due on December 31, 2022. In conjunction with the finding of the note the Company will issue 3,000,000 shares of common stock to the lender. On June 2, 2022, the Company issued a Convertible Promissory Note to Mechtech Industrial (Asia) Limited, in the amount of $56,250, with an OID of $6,250, receiving $50,000. The Note bears interest at 10% and matures in one year. The balance and all accrued interest may be converted into shares of common stock at $0.0005 per share.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	May 31, 2022
Accounting Policies [Abstract]
Basis of presentation	Basis of presentation The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).
Use of estimates	Use of estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include the estimated useful lives of property and equipment. Actual results could differ from those estimates.
Concentrations of Credit Risk	Concentrations of Credit Risk We maintain our cash in bank deposit accounts, the balances of which at times may exceed federally insured limits. We continually monitor our banking relationships and consequently have not experienced any losses in our accounts. At times, such deposits may be in excess of the Federal Deposit Insurance Corporation insurable amount (“FDIC”).
Cash equivalents	Cash equivalents The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. There were no
Fair value of financial instruments	Fair value of financial instruments The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below: Level 1: Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. Level 2: Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. Level 3: Pricing inputs that are generally unobservable inputs and not corroborated by market data. The carrying amount of the Company’s financial assets and liabilities, such as cash, prepaid expenses and accrued expenses approximate their fair value because of the short maturity of those instruments. The Company’s notes payable approximates the fair value of such instruments based upon management’s best estimate of interest rates that would be available to the Company for similar financial arrangements at May 31, 2022 and 2021.
Basic and Diluted Earnings Per Share	Basic and Diluted Earnings Per Share Net income (loss) per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially outstanding shares of common stock during the period. The weighted average number of common shares outstanding and potentially outstanding common shares assumes that the Company incorporated as of the beginning of the first period presented. There were no
Stock-based compensation	Stock-based compensation We account for equity-based transactions with employees and non-employees under the provisions of FASB ASC Topic 718, “Compensation – Stock Compensation” (Topic 718)
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements In August 2020, the FASB issued ASU 2020-06, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40)—Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity. Derivatives and Hedging Derivatives and Hedging—Contracts in Entity’s Own Equity The Company has implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	May 31, 2022
Income Tax Disclosure [Abstract]
Schedule of deferred tax assets	Schedule of deferred tax assets 2022 2021 Deferred tax assets: NOL Carryover $ (3,500 ) $ 1,100 Related Party Accruals 9,100 2,400 Less: valuation allowance (5,600 ) (3,500 ) Net deferred tax asset $ – $ –
INCOME TAXES (Details - Income tax provision	2022 2021 Deferred Tax Assets: Book (Loss) Income $ (36,300 ) $ 77,300 Related Party Accruals 5,400 (3,200 ) Meals 600 – Other nondeductible expenses – (91,100 ) Less valuation allowance 30,300 17,000 Income tax provision $ – $ –

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	May 31, 2022	May 31, 2021
Accounting Policies [Abstract]
Cash Equivalents, at Carrying Value	$ 0	$ 0
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	0	0

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	May 31, 2022	May 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Retained Earnings (Accumulated Deficit)	$ 1,347,778	$ 1,174,883
Working Capital	$ 146,650	$ 123,755

ACCOUNTS PAYABLE (Details Narra

ACCOUNTS PAYABLE (Details Narrative) - USD ($)	12 Months Ended
	May 31, 2022	May 31, 2021
Extinguishment of Debt [Line Items]
Gain Loss on Extinguishment of Debt	$ 0	$ 433,607
Accounts Payable [Member]
Extinguishment of Debt [Line Items]
Gain Loss on Extinguishment of Debt	$ 339,549

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)	May 31, 2022	Apr. 05, 2022	Jan. 17, 2022	May 31, 2021	May 11, 2021	Mar. 17, 2021	Dec. 16, 2020	May 02, 2019	Nov. 03, 2016
Notes Payable 1 [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount									$ 25,000
Interest Payable	$ 24,452			$ 18,202
Notes Payable 2 [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount								$ 14,749
Interest Payable	2,904			1,905
Notes Payable 3 [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount							$ 12,000
Interest Payable	1,746			546
Notes Payable 4 [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount						$ 10,000
Interest Payable	2,205			1,205
Notes Payable 5 [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount					$ 30,000
Interest Payable	3,164			$ 164
Notes Payable 6 [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount			$ 100,000
Interest Payable	3,671
Notes Payable 7 [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount		$ 50,000
Interest Payable	$ 2,342

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	12 Months Ended
	May 31, 2022	May 31, 2021
Related Party Transaction [Line Items]
Gain (Loss) on Extinguishment of Debt	$ 0	$ 433,607
Chief Executive Officer [Member]
Related Party Transaction [Line Items]
Due to Related Parties	$ 35,095	9,163
Related Party 1 [Member]
Related Party Transaction [Line Items]
Gain (Loss) on Extinguishment of Debt		$ 22,790

INCOME TAXES (Details - Deferre

INCOME TAXES (Details - Deferred Tax Assets) - USD ($)	May 31, 2022	May 31, 2021
Deferred tax assets:
NOL Carryover	$ (3,500)	$ 1,100
Related Party Accruals	9,100	2,400
Less: valuation allowance	(5,600)	(3,500)
Net deferred tax asset	$ 0	$ 0

INCOME TAXES (Details - Income

INCOME TAXES (Details - Income tax provision - USD ($)	12 Months Ended
	May 31, 2022	May 31, 2021
Deferred Tax Assets:
Book (Loss) Income	$ (36,300)	$ 77,300
Related Party Accruals	5,400	(3,200)
Meals	600	0
Other nondeductible expenses	0	(91,100)
Less valuation allowance	30,300	17,000
Income tax provision	$ 0	$ 0

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	May 31, 2022 USD ($)
Income Tax Disclosure [Abstract]
Operating Loss Carryforwards	$ 9,000