Momentous (MMNT) 10-K 9 Aug 18 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	May 31, 2018	Aug. 07, 2018
Document And Entity Information
Entity Registrant Name	Momentous Holdings Corp.
Entity Central Index Key	1,653,876
Document Type	10-K
Document Period End Date	May 31, 2018
Amendment Flag	false
Current Fiscal Year End Date	--05-31
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float		$ 0
Entity Common Stock, Shares Outstanding		4,035,000
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,018

Balance Sheets

Balance Sheets - USD ($)	May 31, 2018	May 31, 2017
Current Assets
Cash	$ 430	$ 3,967
Accounts receivable	2	40
Total Current Assets	432	4,007
Property & Equipment, net of accumulated depreciation of $1,175 and $948, respectively.	0	188
TOTAL ASSETS	432	4,195
Current Liabilities
Accounts payable	12,128	9,757
Advances from related party	10,275	9,930
Total Current Liabilities	22,403	19,687
Total Liabilities	22,403	19,687
Stockholders' Equity (Deficit)
Preferred stock, $0.001 par value, 10,000,000 shares authorized; 0 shares issued and outstanding as of May 31, 2018 and 2017, respectively	0	0
Common stock, $0.001 par value, 75,000,000 shares authorized; 3,885,000 and 3,785,000 shares issued and outstanding as of May 31, 2018 and 2017, respectively	3,885	3,785
Additional paid-in capital	66,515	57,615
Accumulated deficit	(90,931)	(76,681)
Accumulated other comprehensive loss	(1,440)	(211)
Total Stockholders' Deficit	(21,971)	(15,492)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 432	$ 4,195

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - USD ($)	May 31, 2018	May 31, 2017
Statement of Financial Position [Abstract]
Accumulated depreciation	$ 1,175	$ 948
Preferred stock, par value	$ .001	$ .001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ .001	$ .001
Common stock, shares authorized	75,000,000	75,000,000
Common stock, shares issued	3,885,000	3,785,000
Common stock, shares outstanding	3,885,000	3,785,000

Statements of Comprehensive Los

Statements of Comprehensive Loss - USD ($)	12 Months Ended
	May 31, 2018	May 31, 2017
Income Statement [Abstract]
Revenues	$ 118	$ 176
Operating Expenses
General and administrative expenses	14,368	34,521
Total Operating Expenses	14,368	34,521
Loss before Provision for Income Taxes	(14,250)	(34,345)
Provision for Income Taxes	0	0
Net Loss	(14,250)	(34,345)
Other Comprehensive Loss
Foreign currency translation adjustment	(1,229)	(2,747)
Total Comprehensive Loss	$ (15,479)	$ (37,092)
Net Loss per Share: Basic and Diluted	$ 0	$ (.01)
Weighted Average Number of Shares Outstanding: Basic and Diluted	3,819,700	3,785,000

Statement of Stockholders' Equi

Statement of Stockholders' Equity (Deficit) - USD ($)	Preferred Stock	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Accumulated Other Comprehensive Income	Total
Beginning balance, shares at May. 31, 2016	0	3,785,000
Beginning balance, value at May. 31, 2016	$ 0	$ 3,785	$ 57,615	$ (42,336)	$ 2,536	$ 21,600
Net loss				(34,345)		(34,345)
Foreign currency translation adjustment					(2,747)	(2,747)
Ending balance, shares at May. 31, 2017	0	3,785,000
Ending balance, value at May. 31, 2017	$ 0	$ 3,785	57,615	(76,681)	(211)	(15,492)
Net loss				(14,250)		(14,250)
Common stock issued, shares		100,000
Common stock issued, value		$ 100	8,900			9,000
Foreign currency translation adjustment					(1,229)	(1,229)
Ending balance, shares at May. 31, 2018	0	3,885,000
Ending balance, value at May. 31, 2018	$ 0	$ 3,885	$ 66,515	$ (90,931)	$ (1,440)	$ (21,971)

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	May 31, 2018	May 31, 2017
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (14,250)	$ (34,345)
Adjustments to reconcile net loss to net cash used in operating activities
Depreciation expense	197	283
Changes in assets and liabilities:
Accounts payable	2,371	4,356
Accounts receivable	38	27
Prepaid expenses	0	560
Net cash used in operating activities	(11,644)	(29,118)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from the sale of common stock	9,000	0
Procceds from/(Repayments to) related party, net	345	(1,388)
Net cash provided by (used in) financing activities	9,345	(1,388)
Effect of exchange rate changes on cash	(1,238)	(2,681)
Changes in cash	(3,537)	(33,187)
Cash at beginning of year	3,967	37,154
Cash at end of year	$ 430	$ 3,967

1. Organization, Description of

1. Organization, Description of Business and Principles of Consolidation	12 Months Ended
	May 31, 2018
Accounting Policies [Abstract]
Organization, Description of Business and Principles of Consolidation	NOTE 1 – ORGANIZATION, DESCRIPTION OF BUSINESS AND PRINCIPLES OF CONSOLIDATION We were incorporated as Momentous Holdings Corp. (the “Company”) on May 29, 2015 in the State of Nevada for the purpose of designing, acquiring and developing mobile apps and mobile software for download by end consumers. Prior to forming Momentous Holdings Corp., Mr. Horan, our founder and president, operated the business as a sole proprietor under the dba “Health & Fitness Apps”. He started the business on December 2, 2013, when he purchased a computer, and started working on product designs and the company’s website. The first sales occurred in early 2014, prior to the formation of Momentous Holdings Corp. Subsequently, Mr. Horan contributed the business assets and liabilities of his sole proprietorship into Momentous Holdings Corp., in exchange for 500,000 shares of our common stock. Our overall aim is to design, acquire and develop mobile applications (‘app/apps’) and mobile software for download by end consumers. Our goal is to have a training, health and fitness, well-being app for everyone.

2. Going Concern

2. Going Concern	12 Months Ended
	May 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	NOTE 2 - GOING CONCERN The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has generated minimal revenues since inception, has an accumulated deficit of $90,931 and has incurred losses since inception. These factors, among others, raise substantial doubt about the ability of the Company to continue as a going concern for a reasonable period of time. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty. The continuing operations of the Company are dependent upon its ability to continue to raise adequate financing and to commence profitable operations in the future and repay its liabilities arising from normal business operations as they become due. We expect to generate revenues in the future through the development of our existing and new apps. In the event the Company experiences liquidity and capital resource constraints because of unanticipated operating losses, we may need to raise additional capital in the form of equity and/or debt financing. The Company is currently seeking additional funding from investors as well as bringing on a new Director who will assist in developing new apps. The Company’s current President/CEO, will endeavour to provide funding if necessary. If such additional capital is not available on terms acceptable to us or at all, then we may need to curtail our operations and/or take additional measures to conserve and manage our liquidity and capital resources, any of which would have a material adverse effect on our financial position, results of operations, and our ability to continue in existence. These financial statements do not include any adjustments that might result from the outcome of this uncertainty.

3. Summary of Significant Accou

3. Summary of Significant Accounting Policies	12 Months Ended
	May 31, 2018
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation The accounting and reporting policies of the Company conform to accounting principles generally accepted in the United States of America (GAAP). The consolidated financial statements include the financial statements of Momentous Holdings Corp., and James Horan doing business as Health & Fitness Apps which have been accounted for as a combination of entities under common control. All significant inter-company balances and transactions have been eliminated upon consolidation. The Company is considered to be in the development stage as defined in ASC 915 “ Development Stage Entities. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Significant estimates and assumptions are required in the determination of the fair value of financial instruments and the valuation of long-lived and indefinite-lived assets. Some of these judgments can be subjective and complex, and, consequently, actual results may differ from these estimates. Cash and Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. As at May 31, 2018, we had no cash equivalents. Revenue Recognition The Company follows FASB ASC 605 “Revenue Recognition” and recognizes revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when all of the following criteria are met: 1. persuasive evidence of an arrangement exists; 2. the product has been shipped or the services have been rendered to the customer; 3. the sales price is fixed or determinable; and, 4. collectability is reasonably assured. Income Taxes We use the asset and liability method of accounting for income taxes in accordance with ASC Topic 740, “Income Taxes.” Under this method, income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current year and (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity’s financial statements or tax returns. Deferred tax assets and liabilities are measured using 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 the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if based on the weight of the available positive and negative evidence, it is more likely than not some portion or all of the deferred tax assets will not be realized. ASC Topic 740.10.30 clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Topic 740.10.40 provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. We have no material uncertain tax positions for any of the reporting periods presented. Fixed assets Fixed assets are stated at cost less accumulated depreciation. Depreciation is provided for on a straight-line basis over the useful lives of the assets. Expenditures for additions and improvements are capitalized; repairs and maintenance are expensed as incurred. Software Development cost The Company accounts for software development costs in accordance with ASC 350-40, whereby all costs incurred during the preliminary stage of a development project should be charged to expense as incurred. Capitalization of costs begins after the preliminary stage has been completed, management commits to funding the project, it is probable that the project will be completed, and the software will be used for its intended function. All post-implementation costs are charged to expense as incurred. Accordingly, direct internal and external costs associated with the development of the features and functionality of the Company’s software, incurred during the application development stage, are capitalized and amortized using the straight-line method of the estimated life of five years. Basic and Diluted/Net Loss Per Share Basic net income (loss) per share amounts are computed based on the weighted average number of shares actually outstanding. Diluted net income (loss) per share amounts are computed using the weighted average number of common shares and common equivalent shares outstanding as if shares had been issued on the exercise of any common share rights unless the exercise becomes antidilutive and then only the basic per share amounts are shown in the report. Foreign Currency Translation The functional currency of the Company is Great British Pounds (GBP). Assets and liabilities of our operations are translated into United States dollar equivalents using the exchange rates in effect at the balance sheet date. Revenues and expenses are translated using the average exchange rates during each period and equity accounts are translated at historical cost. Adjustments resulting from the process of translating foreign functional currency financial statements into U.S. dollars are included in accumulated other comprehensive income in shareholders’ deficit. Recent Accounting Pronouncements From time to time new accounting pronouncements are issued by the Financial Accounting Standards Board or other standard setting bodies that may have an impact on the Company’s accounting and reporting. The Company believes that such recently issued accounting pronouncements and other authoritative guidance for which the effective date is in the future will not have an impact on its accounting or reporting or that such impact will not be material to its financial position, results of operations and cash flows when implemented.

4. Property and Equipment

4. Property and Equipment	12 Months Ended
	May 31, 2018
Property, Plant and Equipment [Abstract]
Property and Equipment	NOTE 4 - PROPERTY AND EQUIPMENT Property consists of equipment purchased for the production of revenues. As of: May 31, May 31, 2018 2017 Equipment $ 1,175 $ 1,136 Less accumulated depreciation 1,175 948 Equipment, net $ 0 $ 188 Assets are depreciated over their useful lives beginning when placed in service. Depreciation expense was $197 and $283 for the year ended May 31, 2018 and 2017, respectively.

5. Income Taxes

5. Income Taxes	12 Months Ended
	May 31, 2018
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 5- INCOME TAXES The reconciliation of income tax provision (benefit) at the U.S. statutory rate of 34% for the year ended May 31, 2018 and 2017 to the Company’s effective tax rate is as follows: May 31, May 31, Income tax benefit at statutory rate $ 4,845 $ 11,677 Change in valuation allowance (4,845 ) (11,677 ) Income tax provision $ – $ – The tax effects of temporary differences that give rise to the Company’s net deferred tax assets as of May 31, 2018 and 2017 are as follows: May 31, 2018 May 31, 2017 Net Operating Loss $ 30,916 $ 26,072 Valuation allowance (30,916 ) (26,072 ) Net deferred tax asset $ – $ – The Company has approximately $90,930 of net operating losses (“NOL”) carried forward to offset taxable income, if any, in future years which expire commencing in fiscal 2038. In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Based on the assessment, management has established a full valuation allowance against all deferred tax asset relating to NOLs for every period because it is more likely than not that all of the deferred tax asset will not be realized. The U.S. Tax Cuts and Jobs Act (the "Act") was enacted on December 22, 2017 and introduces significant changes to U.S. income tax law. Effective in 2018, the Tax Act reduces the U.S. statutory tax rate from 35% to 21%. The Company's deferred tax assets were calculated to reflect the reduction in the U.S. corporate income tax rate from 35% to 21%.

6. Related Party Transactions

6. Related Party Transactions	12 Months Ended
	May 31, 2018
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 6 - RELATED PARTY TRANSACTIONS As of May 31, 2018 and May 31, 2017, the balance of the amounts due to the director was $10,275 and $9,930, respectively. The amounts loaned to and from the director are unsecured, non-interest bearing, and due on demand. The Company’s officer has provided office services without charge. Such costs are immaterial to the financial statements and accordingly are not reflected herein.

7. Capital Stock

7. Capital Stock	12 Months Ended
	May 31, 2018
Equity [Abstract]
Capital Stock	NOTE 7 – CAPITAL STOCK As of February 29, 2016, the Company sold an aggregate of 1,285,000 shares of its common stock in its registered offering at a price of $0.04 per share resulting in proceeds to the Company of $51,400. On January 25, 2018, we issued 100,000 shares of common stock for cash in the amount of $0.09 per share for a total of $9,000. There were 3,885,000 and 3,785,000 shares of common stock issued and outstanding at May 31, 2018 and 2017 respectively. There were no shares of preferred stock issued and outstanding at May 31, 2018 and 2017.

8. Concentration

8. Concentration	12 Months Ended
	May 31, 2018
Risks and Uncertainties [Abstract]
Concentration	NOTE 8 – CONCENTRATION 100% of the Company’s revenue is from one client.

9. Subsequent Events

9. Subsequent Events	12 Months Ended
	May 31, 2018
Subsequent Events [Abstract]
Subsequent Events	NOTE 9 – SUBSEQUENT EVENTS In accordance with ASC 855-10, the Company has analyzed its operations subsequent to May 31, 2018 to the date these 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 June 12, 2018, we issued 50,000 shares of common stock for cash in the amount of $0.10 per share for a total of $5,000. On June 24, 2018, we issued 100,000 shares of common stock for cash in the amount of $0.10 per share for a total of $10,000.

3. Summary of Significant Acc16

3. Summary of Significant Accounting Policies (Policies)	12 Months Ended
	May 31, 2018
Accounting Policies [Abstract]
Basis of Presentation	Basis of presentation The accounting and reporting policies of the Company conform to accounting principles generally accepted in the United States of America (GAAP). The consolidated financial statements include the financial statements of Momentous Holdings Corp., and James Horan doing business as Health & Fitness Apps which have been accounted for as a combination of entities under common control. All significant inter-company balances and transactions have been eliminated upon consolidation. The Company is considered to be in the development stage as defined in ASC 915 “ Development Stage Entities.
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 amounts reported in the financial statements and accompanying notes. Significant estimates and assumptions are required in the determination of the fair value of financial instruments and the valuation of long-lived and indefinite-lived assets. Some of these judgments can be subjective and complex, and, consequently, actual results may differ from these estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. As at May 31, 2018, we had no cash equivalents.
Revenue Recognition	Revenue Recognition The Company follows FASB ASC 605 “Revenue Recognition” and recognizes revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when all of the following criteria are met: 1. persuasive evidence of an arrangement exists; 2. the product has been shipped or the services have been rendered to the customer; 3. the sales price is fixed or determinable; and, 4. collectability is reasonably assured.
Income Taxes	Income Taxes We use the asset and liability method of accounting for income taxes in accordance with ASC Topic 740, “Income Taxes.” Under this method, income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current year and (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity’s financial statements or tax returns. Deferred tax assets and liabilities are measured using 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 the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if based on the weight of the available positive and negative evidence, it is more likely than not some portion or all of the deferred tax assets will not be realized. ASC Topic 740.10.30 clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Topic 740.10.40 provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. We have no material uncertain tax positions for any of the reporting periods presented.
Fixed Assets	Fixed assets Fixed assets are stated at cost less accumulated depreciation. Depreciation is provided for on a straight-line basis over the useful lives of the assets. Expenditures for additions and improvements are capitalized; repairs and maintenance are expensed as incurred.
Software Development Cost	Software Development cost The Company accounts for software development costs in accordance with ASC 350-40, whereby all costs incurred during the preliminary stage of a development project should be charged to expense as incurred. Capitalization of costs begins after the preliminary stage has been completed, management commits to funding the project, it is probable that the project will be completed, and the software will be used for its intended function. All post-implementation costs are charged to expense as incurred. Accordingly, direct internal and external costs associated with the development of the features and functionality of the Company’s software, incurred during the application development stage, are capitalized and amortized using the straight-line method of the estimated life of five years.
Basic and Diluted/Net Loss Per Share	Basic and Diluted/Net Loss Per Share Basic net income (loss) per share amounts are computed based on the weighted average number of shares actually outstanding. Diluted net income (loss) per share amounts are computed using the weighted average number of common shares and common equivalent shares outstanding as if shares had been issued on the exercise of any common share rights unless the exercise becomes antidilutive and then only the basic per share amounts are shown in the report.
Foreign Currency Translation	Foreign Currency Translation The functional currency of the Company is Great British Pounds (GBP). Assets and liabilities of our operations are translated into United States dollar equivalents using the exchange rates in effect at the balance sheet date. Revenues and expenses are translated using the average exchange rates during each period and equity accounts are translated at historical cost. Adjustments resulting from the process of translating foreign functional currency financial statements into U.S. dollars are included in accumulated other comprehensive income in shareholders’ deficit.
Recent Accounting Pronouncements	Recent Accounting Pronouncements From time to time new accounting pronouncements are issued by the Financial Accounting Standards Board or other standard setting bodies that may have an impact on the Company’s accounting and reporting. The Company believes that such recently issued accounting pronouncements and other authoritative guidance for which the effective date is in the future will not have an impact on its accounting or reporting or that such impact will not be material to its financial position, results of operations and cash flows when implemented.

4. Property and Equipment (Tabl

4. Property and Equipment (Tables)	12 Months Ended
	May 31, 2018
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	May 31, May 31, 2018 2017 Equipment $ 1,175 $ 1,136 Less accumulated depreciation 1,175 948 Equipment, net $ 0 $ 188

5. Income Taxes (Tables)

5. Income Taxes (Tables)	12 Months Ended
	May 31, 2018
Income Tax Disclosure [Abstract]
Reconciliation of income tax provision (benefit)	May 31, May 31, Income tax benefit at statutory rate $ 4,845 $ 11,677 Change in valuation allowance (4,845 ) (11,677 ) Income tax provision $ – $ –
Schedule of deferred tax assets	May 31, 2018 May 31, 2017 Net Operating Loss $ 30,916 $ 26,072 Valuation allowance (30,916 ) (26,072 ) Net deferred tax asset $ – $ –

2. Going Concern (Details Narra

2. Going Concern (Details Narrative) - USD ($)	May 31, 2018	May 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ (90,931)	$ (76,681)

3. Summary of Significant Acc20

3. Summary of Significant Accounting Policies (Details Narrative)	May 31, 2018USD ($)
Accounting Policies [Abstract]
Cash equivalents	$ 0

4. Property and Equipment (Deta

4. Property and Equipment (Details) - USD ($)	May 31, 2018	May 31, 2017
Property, Plant and Equipment [Abstract]
Equipment	$ 1,175	$ 1,136
Less accumulated depreciation	1,175	948
Equipment, net	$ 0	$ 188

4. Property and Equipment (De22

4. Property and Equipment (Details Narrative) - USD ($)	12 Months Ended
	May 31, 2018	May 31, 2017
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 197	$ 283

5. Income Taxes (Details - Inco

5. Income Taxes (Details - Income tax expense) - USD ($)	12 Months Ended
	May 31, 2018	May 31, 2017
Income Tax Disclosure [Abstract]
Income tax benefit at statutory rate	$ 4,845	$ 11,677
Change in valuation allowance	(4,845)	(11,677)
Income tax provision	$ 0	$ 0

5. Income Taxes (Details - Defe

5. Income Taxes (Details - Deferred tax assets) - USD ($)	May 31, 2018	May 31, 2017
Income Tax Disclosure [Abstract]
Net Operating Loss	$ 30,916	$ 26,072
Valuation allowance	(30,916)	(26,072)
Net deferred tax asset	$ 0	$ 0

5. Income Taxes (Details Narrat

5. Income Taxes (Details Narrative) - USD ($)	12 Months Ended
	May 31, 2018	May 31, 2017
Income Tax Disclosure [Abstract]
U.S. statutory tax rate	34.00%	34.00%
Net operating loss carryforward	$ 90,930
Operating loss carryforward expiration date	Dec. 31, 2038
Effective tax rate	21.00%

6. Related Party Transactions (

6. Related Party Transactions (Details Narrative) - USD ($)	May 31, 2018	May 31, 2017
Related Party Transactions [Abstract]
Amounts due to a director	$ 10,275	$ 9,930

7. Capital Stock (Details Narra

7. Capital Stock (Details Narrative) - USD ($)	12 Months Ended
	May 31, 2018	May 31, 2017	May 31, 2016
Proceeds from issuance of common stock	$ 9,000	$ 0
Registration Offering [Member]
Proceeds from issuance of common stock			$ 51,400
Stock issued new, shares			1,285,000
Sale of Stock [Member]
Proceeds from issuance of common stock	$ 9,000
Stock issued new, shares	100,000

8. Concentration (Details Narra

8. Concentration (Details Narrative)	12 Months Ended
	May 31, 2018
Risks and Uncertainties [Abstract]
Concentration of revenue from one client	100.00%