| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 12 Months Ended |
| Dec. 31, 2023 |
| Accounting Policies [Abstract] | |
| Basis of presentation | Basis
of presentation The
accompanying consolidated financial statements of the Company have been prepared in accordance with accounting principles generally
accepted in the United States of America (“U.S. GAAP”). This
basis of accounting involves the application of accrual accounting and consequently, revenues and gains are recognized when earned,
and expenses and losses are recognized when incurred. The Company’s financial statements are expressed in U.S. dollars. |
| Principles of Consolidation | Principles
of Consolidation The
consolidated financial statements include the accounts of the Company and its subsidiaries. On consolidation, all intercompany
balances and transactions are eliminated. |
| Use of estimates | Use
of estimates The
preparation of consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions
that affect certain 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 year. The Company regularly evaluates
estimates and assumptions. The Company bases its estimates and assumptions on current facts, historical experience and various
other factors it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about
the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources.
Significant areas of estimate include useful lives of property and equipment, impairment of long-term assets and deferred income
tax obligations. 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. |
| Foreign currency translation and transactions | Foreign
currency translation and transactions The
functional currency of the Company is United States Dollar (US Dollars). The Company translates the financial statements of its
foreign subsidiary from the local (functional) currency into US Dollars using the year or reporting period end or average exchange
rates in accordance with the requirements of Accounting Standards Codification subtopic 830-10, Foreign Currency Matters (“ASC
830-10”). Assets and liabilities of these subsidiaries were translated at exchange rates as of the balance sheet date. Revenues
and expenses are translated at average rates in effect for the periods presented. Translation gains and losses are recorded in
accumulated other comprehensive income or loss as a component of shareholders’ equity. |
| Cash and cash equivalents | Cash
and cash equivalents Cash
and cash equivalents consist of cash on hand and highly liquid investments, which are unrestricted from withdrawal or use, and
which have original maturities of three months or less when purchased. |
| Accounts receivable | Accounts
receivable Accounts
receivable are recognized and carried at original invoiced amount less an allowance for any potential uncollectible amounts. An
estimate for doubtful debts is made when collection of the full amount is no longer probable. Bad debts are written off as incurred.
The Company generally does not require collateral from its customers. For the year ended December 31, 2023 and 2022, the Company
wrote down $ 39,310 nil |
| Fair value of financial instruments | Fair
value of financial instruments FASB
ASC 820, “Fair Value Measurement,” specifies a hierarchy of valuation techniques based upon whether the inputs to
those valuation techniques reflect assumptions other market participants would use based upon market data obtained from independent
sources (observable inputs). In accordance with ASC 820, the following summarizes the fair value hierarchy: Level
1 Inputs – Unadjusted quoted market prices for identical assets and liabilities in an active market that the Company has
the ability to access. Level
2 Inputs – Inputs other than the quoted prices in active markets that are observable either directly or indirectly. Level
3 Inputs – Inputs based on prices or valuation techniques that are both unobservable and significant to the overall fair
value measurements. ASC
820 requires the use of observable market data, when available, in making fair value measurements. When inputs used to measure
fair value fall within different levels of the hierarchy, the level within which the fair value measurement is categorized is
based on the lowest level input that is significant to the fair value measurements. Valuation techniques used need to maximize
the use of observable inputs and minimize the use of unobservable inputs. As of December 31, 2023 and 2022, none of the Company’s
assets and liabilities was required to be reported at fair value on a recurring basis. Carrying values of non-derivative financial
instruments, including cash, accounts receivables, payables and accrued liabilities, approximate their fair values due to the
short-term nature of these financial instruments. There were no changes in methods or assumptions during the periods presented. |
| Inventories | Inventories Inventories
consist of finished goods and prepaid cards. Inventories are stated at lower of cost or net realizable value, with cost determined
on a weighted-average method, and not to exceed net realizable value. The Company writes down its inventory balances for obsolete
amounts estimated on an individual basis for the finished goods. For the year ended December 31, 2023 and 2022, the Company wrote
down $ nil $nil |
| Goodwill | Goodwill Goodwill is not amortized but is subject
to annual impairment tests. Goodwill has been assigned to reporting units. Potential impairment of a reporting unit is identified
by either comparing a reporting unit’s estimated fair value to its carrying amount or doing a qualitative assessment of
a reporting unit’s fair value from the last quantitative assessment to determine if there is potential impairment. We may
do a qualitative assessment when the results of the previous quantitative test indicated the reporting unit’s estimated
fair value was significantly in excess of the carrying value of its net assets and we do not believe there have been significant
changes in the reporting unit’s operations that would significantly decrease its estimated fair value. If a quantitative
assessment is performed, the fair value of the reporting unit and the fair value of goodwill are determined based upon a discounted
cash flow analysis and/or use of a market approach by looking at market values of comparable companies. Significant assumptions
are incorporated into our discounted cash flow analyses such as forecasted net sales, revenue growth rates, forecasted operating
expenses and risk-adjusted discount rates. We perform this test in the fourth quarter of the year or whenever events or changes
in circumstances indicate that the fair value of the reporting unit is more likely than not below its carrying amount. If the
fair value of the reporting unit is less than its carrying value, an impairment loss is recorded in the amount that the carrying
value of the reporting unit exceeds the fair value. See Note 5 for more information regarding goodwill. |
| Impairment of Long-Lived Assets | Impairment
of Long-Lived Assets The
Company periodically reviews long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying
amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying
amount of an asset to the estimated undiscounted future cash flows expected to be generated by the asset. If the carrying amount
of an asset exceeds its estimated future cash flows, an impairment charge is recognized for the amount by which the carrying amount
of the asset exceeds the estimated fair value of the asset. |
| Intangible assets | Intangible
assets Intangible
assets primarily include trademarks and trade secrets with indefinite lives and customer-relationships with finite lives. Intangible
assets with indefinite lives are not amortized but are tested for impairment on an annual basis, or more frequently if indicators
of impairment are present. Indefinite lived intangible assets are assessed using either a qualitative or a quantitative approach.
The qualitative assessment evaluates factors including macro-economic conditions, industry and company-specific factors, legal
and regulatory environments, and historical company performance in assessing fair value. If it is determined that it is more likely
than not that the fair value of the intangible asset is less than its carrying value, a quantitative test is then performed. Otherwise,
no further testing is required. When using a quantitative approach, the Company compares the fair value of the intangible asset
to its carrying amount, including goodwill. If the estimated fair value of the intangible asset is less than the carrying amount
of the intangible asset, impairment is indicated, requiring recognition of an impairment charge for the differential. Finite-lived
intangible assets are amortized on a straight-line basis over their estimated useful lives. The Company reviews for impairment
indicators of finite-lived intangibles and other long-lived assets as described in the “Impairment of Long-Lived Assets”
significant accounting policy. |
| Property and equipment, net | Property
and equipment, net Property
and equipment are carried at cost less accumulated depreciation. Depreciation is calculated on a straight-line basis over the
following estimated useful lives: Schedule of property, plant and equipment estimated useful lives
Office equipment 5 years
Computer equipment 5 years
Furniture and fixtures 5 years
Electrical & fitting 5 years
Software and website 5 years The
residual values, useful lives and methods of depreciation of property and equipment are reviewed and adjusted if appropriate,
on an annual basis. |
| Leases | Leases The
Company assesses, at the inception of contract, whether it contains a lease. A contract is classified as a lease if the contract
conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The
Company recognizes a right-of-use asset and lease liability at the lease commencement date. The right-of-use asset is initially
measured at cost, which comprises of the initial amount of the lease liability adjusted for any lease payments made at or before
the commencement date, plus any indirect costs incurred. The
right-to-use asset is subsequently depreciated using the straight-line method from the commencement date to the earlier of the
end of the useful life of the right-to-use asset or the end of the lease term. In addition, the right-of-use asset is periodically
reduced by impairment losses and adjusted for certain remeasurements of the lease liability, if any. The
lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted
using the interest rate implicit in the lease or, if that rate cannot be determined, the Company’s incremental borrowing
rate. The lease liability is subsequently increased by the interest cost on the lease liability and decreased by lease payments
made. It is remeasured when there is a change in future lease payment arising from a change in an index or rate, or changes in
assessment of whether a purchase or extension option is reasonably certain to be exercised or a termination option is reasonably
certain not to be exercised. |
| Revenue recognition | Revenue
recognition The primary source of our revenue is the
transaction fees from financial payment and settlement services. Turnover
is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other
sales taxes. Revenue
is generated through delivery services. Revenue is recognized when a customer receives services and is recognized in an amount
that reflects the consideration that the Company expects to receive in exchange for those services. In addition, the standard
requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers.
The amount of revenue that is recorded reflects the consideration that the Company expects to receive in exchange for those services.
The Company applies the following five-step model in order to determine this amount: (i)
identification of the services in the contract; (ii) determination of whether the services are performance obligations, including whether they are distinct in the context of the contract; (iii)
measurement of the transaction price, including the constraint on variable consideration; (iv)
allocation of the transaction price to the performance obligations; and (v) recognition of revenue when (or as) the Company satisfies each performance obligation. The
Company only applies the five-step model to contracts when it is probable that the Company will collect the consideration it is
entitled to in exchange for the goods or services it transfers to the customer. Once a contract is determined to be within the
scope of ASC 606 at contract inception, the Company reviews the contract to determine which performance obligations the Company
must deliver and which of these performance obligations are distinct. The Company recognizes as revenues the amount of the transaction
price that is allocated to the respective performance obligation when the performance obligation is satisfied or as it is satisfied.
Generally, the Company’s performance obligations are transferred to customers as services are performed over the remaining
contractual terms. |
| Research and Development Costs | Research
and Development Costs Research
and development (“R&D”) costs are charged to expense in the periods incurred. There were no |
| Commissions Expense, Policy [Policy Text Block] | Commission
expense Commission
expense incurred by the Company is recognized as cost of revenue and as a liability (commission payable in the consolidated balance
sheet. Commission expense is not recoverable once recognized and is expensed as incurred. |
| Income Taxes | Income
Taxes Income
taxes are determined using the liability method. Deferred tax assets and liabilities are recognized for the future tax consequences
attributable to differences between the financial statement carrying amounts of assets and liabilities and their respective tax
basis. Deferred tax assets and liabilities are measured using the enacted tax rates expected to apply to taxable income in the
years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities
of a change in tax rates is recognized in income in the period that includes that date of enactment. In addition, a valuation
allowance is established to reduce any deferred tax asset for which it is determined that it is more likely than not that some
portion of the deferred tax asset will not be realized. |
| Uncertain Tax Positions | Uncertain
Tax Positions The
impact of an uncertain income tax position on the income tax return is recognized at the largest amount that is more-likely-than-not
to be sustained upon audit by the relevant tax authority. An uncertain income tax position will not be recognized if it has less
than a 50% likelihood of being sustained. Interest and penalties on income taxes are classified as a component of the provisions
for income taxes. As of December 31, 2023 and 2022, the Company recognized income tax of expense of $ 165,485 5,057 |
| Comprehensive income / loss | Comprehensive
income / loss Comprehensive
income / loss includes net gain/loss and cumulative foreign currency translation adjustments and is reported in the Consolidated
Statement of Comprehensive Income or Loss. |
| Income / Loss per share | Income
/ Loss per share The
income / loss per share is computed using the weighted average number of shares outstanding during the fiscal years. For the years
ended December 31, 2023 and 2022, there was no dilutive effect due to net gain / loss. |
| Related party transactions | Related
party transactions The
Company follows subtopic 850-10 of the FASB Accounting Standards Codification for the identification of related parties and disclosure
of related party transactions. Pursuant
to Section 850-10-20 the related parties include (a) affiliates of the registrant; (b) entities for which investments in their
equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section
825–10–15, to be accounted for by the equity method by the investing entity; (c) trusts for the benefit of employees,
such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; (d) principal owners of
the Company; (e) management of the Company; (f) other parties with which the Company may deal if one party controls or can significantly
influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented
from fully pursuing its own separate interests; and (g) Other parties that can significantly influence the management or operating
policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly
influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate
interests. The financial statements include disclosures of material related party transactions, other than compensation arrangements,
expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated
in the preparation of financial statements is not required in those statements. The disclosures shall include: (a) the nature
of the relationship(s) involved; (b) description of the transactions, including transactions to which no amounts or nominal amounts
were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary
to an understanding of the effects of the transactions on the financial statements; (c) the dollar amounts of transactions for
each of the periods for which income statements are presented and the effects of any change in the method of establishing the
terms from that used in the preceding period; and (d) amounts due from or to related parties as of the date of each balance sheet
presented and, if not otherwise apparent, the terms and manner of settlement. |
| Recently issued accounting pronouncements | Recently
issued accounting pronouncements Accounting
standards promulgated by the FASB are subject to change. Changes in such standards may have an impact on the Company’s future
financial statements. The following are a summary of recent accounting developments. 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) to simplify accounting for certain financial instruments.
ASU 2020-06 eliminates the current models that require separation of beneficial conversion and cash conversion features from convertible
instruments and simplifies the derivative scope exception guidance pertaining to equity classification of contracts in an entity’s
own equity. The new standard also introduces additional disclosures for convertible debt and freestanding instruments that are
indexed to and settled in an entity’s own equity. ASU 2020-06 amends the diluted earnings per share guidance, including
the requirement to use the if-converted method for all convertible instruments. ASU 2020-06 is effective January 1, 2024 for the
Company and should be applied on a full or modified retrospective basis, with early adoption permitted beginning January 1, 2021.
The Company has determined not to early adopt ASU 2020-06. The implementation of this accounting treatment is not expected to
have a material effect on the Company’s financial statements. Other
recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the AICPA, and the Securities
and Exchange Commission (“SEC”) did not, or are not believed by management, to have a material impact on the Company’s
present and future consolidated financial statements. |
| Accounting Pronouncements Not Yet Adopted | Accounting Pronouncements Not Yet
Adopted In November 2023, the Financial Accounting
Standards Board (FASB) issued ASU No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures In December 2023, the FASB issued ASU No.
2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures |
