Med Spa Vacations (MDVP) 10-K 16 Mar 23 2022 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2022	Mar. 15, 2023	Jun. 30, 2022
Cover [Abstract]
Entity Registrant Name	MED SPA VACATIONS INC.
Entity Central Index Key	0001671077
Document Type	10-K
Amendment Flag	false
Entity Voluntary Filers	Yes
Current Fiscal Year End Date	--12-31
Entity Well Known Seasoned Issuer	No
Entity Small Business	true
Entity Shell Company	true
Entity Emerging Growth Company	false
Entity Current Reporting Status	Yes
Document Period End Date	Dec. 31, 2022
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Entity Common Stock Shares Outstanding		10,055,000
Entity Public Float			$ 0
Document Annual Report	true
Document Transition Report	false
Entity File Number	333-210922
Entity Incorporation State Country Code	NV
Entity Tax Identification Number	47-5268172
Entity Address Address Line 1	500 W. 5th Street, Suite 800
Entity Address Address Line 2	PMB #59
Entity Address City Or Town	Winston Salem
Entity Address State Or Province	NC
Entity Address Postal Zip Code	27101
City Area Code	845
Icfr Auditor Attestation Flag	false
Auditor Firm Id	5041
Local Phone Number	548-3280
Entity Interactive Data Current	Yes
Auditor Name	BF Borgers CPA PC
Auditor Location	Lakewood, CO

Balance Sheets

Balance Sheets - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Current Assets:
Cash	$ 8,302	$ 2,266
Total Current Assets	8,302	2,266
Total Assets	8,302	2,266
Current Liabilities:
Accounts payable and accrued liabilities	6	6
Accrued interest - related party	2,460	1,196
Notes payable - related party	255,000	128,750
Total Current Liabilities	257,466	129,952
Total Liabilities	257,466	129,952
Stockholders' Deficit:
Preferred stock, $0.001 par value, 25,000,000 shares authorized, no shares issued and outstanding	0	0
Common stock, $0.001 par value, 100,000,000 shares authorized, 10,055,000 shares and 10,005,000 shares issued and outstanding, respectively	10,055	10,005
Additional paid-in capital	396,746	395,296
Accumulated deficit	(655,965)	(532,987)
Total Stockholders' Deficit	(249,164)	(127,686)
Total Liabilities and Stockholders' Deficit	$ 8,302	$ 2,266

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2022	Dec. 31, 2021
Stockholders' Deficit:
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	25,000,000	25,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	10,055,000	10,005,000
Common stock, shares outstanding	10,055,000	10,005,000

Statements of Operations

Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Operating Expenses
General and administrative	$ 3,675	$ 3,057
Management compensation - related party	13,500	9,000
Professional fees	93,437	146,703
Total Operating Expenses	110,612	158,760
Loss from operations	(110,612)	(158,760)
Other Expenses
Interest expense	0	(2,250)
Interest expense - related party	(12,366)	(4,196)
Total Other Expenses	(12,366)	(6,446)
Net Loss	$ (122,978)	$ (165,206)
Net loss per common stock: basic and diluted	$ (0.01)	$ (0.02)
Weighted average number of common stock outstanding: basic and diluted	10,028,699	10,433,548

Statements of Stockholders Defi

Statements of Stockholders Deficit - USD ($)	Total	Common Stock	Additional Paid-In Capital	Accumulated Deficit
Balance, shares at Dec. 31, 2020		14,350,000
Balance, amount at Dec. 31, 2020	$ (80,986)	$ 14,350	$ 272,445	$ (367,781)
Cancellation of common stock, shares		(4,345,000)
Cancellation of common stock, amount	0	$ (4,345)	4,345	0
Debt forgiveness by related party	118,506	0	118,506	0
Net loss	(165,206)	$ 0	0	(165,206)
Balance, shares at Dec. 31, 2021		10,005,000
Balance, amount at Dec. 31, 2021	(127,686)	$ 10,005	395,296	(532,987)
Net loss	(122,978)	$ 0	0	(122,978)
Issuance common stock for management compensation, shares		50,000
Issuance common stock for management compensation, amount	1,500	$ 50	1,450	0
Balance, shares at Dec. 31, 2022		10,055,000
Balance, amount at Dec. 31, 2022	$ (249,164)	$ 10,055	$ 396,746	$ (655,965)

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cash Flows from Operating Activities
Net loss	$ (122,978)	$ (165,206)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock based compensation - related party	1,500	0
Changes in operating assets and liabilities:
Expenses paid by related party	0	74,184
Accounts payable and accrued liabilities	0	(36,658)
Accrued note payable interest - related party	1,264	1,196
Net cash used in operating activities	(120,214)	(126,484)
Cash Flows from Financing Activities
Proceeds of promissory note payable	0	150,000
Repayment of promissory note payable	0	(150,000)
Repayment of promissory note payable -related party	(183,250)	0
Proceeds of promissory note payable - related party	309,500	128,750
Net cash provided by Financing Activities	126,250	128,750
Net change in cash for period	6,036	2,266
Cash at beginning of period	2,266	0
Cash at end of period	8,302	2,266
Supplemental Cash Flow Information
Cash paid for income taxes	0	0
Cash paid for interest	11,103	5,250
Non Cash Investing and Financing Activities
Related party debt forgiven recorded as additional paid in capital	0	118,506
Issuance of common stock for compensation -related party	1,500	0
Cancellation of common stock	$ 0	$ 4,345

ORGANIZATION DESCRIPTION OF BUS

ORGANIZATION DESCRIPTION OF BUSINESS AND GOING CONCERN	12 Months Ended
	Dec. 31, 2022
ORGANIZATION DESCRIPTION OF BUSINESS AND GOING CONCERN
ORGANIZATION, DESCRIPTION OF BUSINESS AND GOING CONCERN	NOTE 1 - ORGANIZATION, DESCRIPTION OF BUSINESS AND GOING CONCERN Med Spa Vacations, Inc, (the “Company”), was incorporated in the State of Nevada on October 5, 2015. The Company’s office address is 500 W. 5th Street, Suite 800, PMB #59, Winston Salem, NC 27101. Description of Business The Company’s original plan was to develop a business that specialized in marketing health and wellness vacations to both individuals and corporate groups looking to revitalize and develop a fuller day-to-day life. The Company was not successful in its efforts and discontinued that line of business. Since that time, the Company has been a shell company, as that term is defined in Rule 12b-2 of the Exchange Act of 1934, as amended (the “Exchange Act”) Going forward, the Company intends to seek, investigate and, if such investigation warrants, engage in a business combination with a private entity whose business presents an opportunity for the Company’s shareholders. No specific assets or businesses have been definitively identified and there is no certainty that any such assets or business will be identified or that any transactions will be consummated. Changes in Control of Registrant On February 4, 2021, Kynson Health Limited, a BVI entity (Kynson”), which was our majority stockholder, closed stock purchase and sale transactions pursuant to which Kynson sold an aggregate of 9,985,329 restricted shares of the Company’s Common Stock to eleven purchasers at a purchase price of $0.030044 per share, or an aggregate purchase price of $299,998.60 (the “Kynson Share Sale Transaction”). Upon the closing of the Kynson Share Sale Transaction, OuYang XingYing, who controlled Kynson, and was our President, Secretary and Treasurer and sole member of the Company’s board of the directors, resigned from all positions she held with the Company and, in connection with her resignation, she relinquished her roles as the Company’s “Principal Executive Officer” and “Principal Financial and Accounting Officer.” Effective immediately upon Ms. Yang’s resignation, John D. Rollo was appointed as the Company’s President, Secretary and Treasurer, and as the sole member of the Company’s board of the directors. In connection with his appointments, Mr. Rollo was designated as the “Principal Executive Officer” and “Principal Financial and Accounting Officer” of the Company for SEC reporting purposes. In connection with and as a condition to, the consummation of the Kynson Share Sale Transaction, eleven shareholders of the Company returned an aggregate of 4,345,000 shares of the Company’s Common Stock to the Company for cancellation, in consideration for $0.001 per share. As a result of the Kynson Share Sale Transaction and simultaneous cancellation of 4,345,000 shares by eleven stockholders, there was a change in control of the Company. On May 21, 2021, John D. Rollo, the President, Treasurer and Secretary and the sole member of the Company’s board of directors (the “Board”), resigned from all positions he held with the Company. Effective immediately upon Mr. Rollo’s resignation, Irwin Schneidmill was appointed as the Company’s President, Secretary and Treasurer, and as the sole member of the Company’s board of the directors. In connection with his appointments, Mr. Schneidmill was designated as the “Principal Executive Officer” and “Principal Financial and Accounting Officer” of the Company for SEC reporting purposes. Going concern and Liquidity Considerations The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the liquidation of liabilities in the normal course of business. As of December 31, 2022, the Company has reoccurring losses from operations, an accumulated deficit of $655,965 and has earned no revenues. The Company intends to fund operations through equity financing arrangements, which may be insufficient to fund its capital expenditures, working capital and other cash requirements for the year ending December 31, 2023. The ability of the Company to emerge from the early stage is dependent upon, among other things, obtaining additional financing to continue operations, and development of its business plan. In response to these problems, management intends to raise additional funds through public or private placement offerings. These factors, among others, raise substantial doubt about the Company’s ability to continue as a going concern. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The financial statements and related disclosures have been prepared pursuant to the rules and regulations of the SEC. The financial statements have been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles (“GAAP”) of the United States. Use of Estimates and Assumptions 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. Actual results could differ from those estimates. Cash and Cash Equivalents The Company considers all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalents. The Company had $8,302 and $2,266 in cash as of December 31, 2022 and 2021, respectively. Fair Value of Financial Instruments The Company’s financial instruments consist primarily of cash, accounts payable and related party loans. The carrying amounts of such financial instruments approximate their respective estimated fair value due to the short-term maturities and approximate market interest rates of these instruments. Concentrations of Credit Risks The Company’s financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents. The Company places its cash and cash equivalents with financial institutions of high credit worthiness. The Company’s management plans to assess the financial strength and credit worthiness of any parties to which it extends funds, and as such, it believes that any associated credit risk exposures are limited. Share-Based Expense ASC 718, “Compensation - Stock Compensation,” prescribes accounting and reporting standards for all share-based payment transactions in which employee services are acquired. Transactions include incurring liabilities, or issuing or offering to issue shares, options, and other equity instruments such as employee stock ownership plans and stock appreciation rights. Share-based payments to employees, including grants of employee stock options, are recognized as compensation expense in the financial statements based on their fair values. That expense is recognized over the period during which an employee is required to provide services in exchange for the award, known as the requisite service period (usually the vesting period). The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of ASC 505-50, “Equity - Based Payments to Non-Employees.” Measurement of share-based payment transactions with non-employees is based on the fair value of whichever is more reliably measurable: (a) the goods or services received; or (b) the equity instruments issued. The fair value of the share-based payment transaction is determined at the earlier of performance commitment date or performance completion date. Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, ”Accounting for Income Taxes Earnings (Loss) per Share The Company computes loss per share in accordance with ASC 260, ”Earnings per Share,” Recently Issued Accounting Pronouncements The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on our financial statements. Reclassification Certain accounts from prior periods have been reclassified to conform to the current period presentation.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
	Dec. 31, 2022
STOCKHOLDERS' EQUITY
STOCKHOLDERS' EQUITY	NOTE 3 - STOCKHOLDERS’ EQUITY Preferred Stock The Company has authorized 25,000,000 preferred shares with a par value of $0.001 per share (“Preferred Stock”). The Board is authorized to divide the authorized shares of Preferred Stock into one or more series, each of which shall be so designated as to distinguish the shares thereof from the shares of all other series and classes. As of December 31, 2022, and 2021, no shares of Preferred Stock issued and outstanding. Common Stock The Company has authorized 100,000,000 shares of Common Stock. Each share of Common Stock entitles the holder to one vote, in person or proxy, on any matter on which action of the stockholders of the corporation is sought. On February 4, 2021, eleven (11) shareholders of the Company returned an aggregate of 4,345,000 shares (the “Cancelled Shares”) of the Company’s Common Stock to the Company for cancellation, in consideration for $4,345 ($0.001per share). The Cancelled Shares were returned to the Company’s number of authorized and unissued shares of Common Stock. On June 30, 2022, the Company’s Board of Directors approved the issuance of 50,000 shares of common stock to the Company’s sole officer and director as compensation. On July 11, 2022, the 50,000 shares of common stock were issued. The Company evaluated 50,000 shares issued at last the Company’s stock transaction of $0.03 per share for amount of $1,500. As of December 31, 2022, and 2021, there are 10,055,000 and 10,005,000 shares of Common Stock issued and outstanding.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2022
INCOME TAXES
INCOME TAXES	NOTE 4 - INCOME TAXES The Company did not provide any current or deferred U.S. federal income tax provision or benefit for any of the periods presented because we have experienced operating losses since inception. Accounting for Uncertainty in Income Taxes when it is more likely than not that a tax asset cannot be realized through future income the Company must allow for this future tax benefit. The Company provided a full valuation allowance on the net deferred tax asset, consisting of net operating loss carry forwards, because management has determined that it is more likely than not that the Company will not earn income sufficient to realize the deferred tax assets during the carry forward period. The components of the Company’s deferred tax asset and reconciliation of income taxes computed at the statutory rate to the income tax amount recorded as of December 31, 2022, and 2021 are as follows: December 31, December 31, 2022 2021 Net operating loss carry forward $ (655,965 ) $ (532,987 ) Effective Tax rate 21 % 21 % Deferred tax assets 137,753 111,927 Valuation allowance (137,753 ) (111,927 ) Net deferred tax assets $ - $ - As of December 31, 2022, the Company had approximately $655,000 in net operating losses (“NOLs”) that may be available to offset future taxable income, which begin to expire 2040. NOLs generated in tax years prior to July 31, 2018, can be carryforward for twenty years, whereas NOLs generated after July 31, 2018, can be carryforward indefinitely. In accordance with Section 382 of the U.S. Internal Revenue Code, the usage of the Company’s net operating loss carry forwards are subject to annual limitations following greater than 50% ownership changes. The Company’s tax returns are subject to examination by tax authorities for the years ended December 31, 2016, to December 31, 2022.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2022
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 5 - RELATED PARTY TRANSACTIONS During the years ended December 31, 2022 and 2021, · the Company’s controlling shareholder advanced to the Company an amount of $0 and $74,184, respectively, to pay certain expenses on behalf of the Company. · the Company paid $2,000 management fees to the former officer and director of the Company who resigned on May 21, 2021. · the Company paid $12,000 and $7,000, respectively, management fees to the sole officer and director of the Company. · On June 30, 2022, the Company’s Board of Directors approved the issuance of 50,000 shares of common stock to the Company’s sole officer and director as compensation. On July 11, 2022, the 50,000 shares of common stock were issued. · During the years ended December 31,2022 and 2021, the Company paid consulting fees of $30,000, lease expenses of $3,600 and consulting fees of $27,500, lease expenses of $2,750 to Benchmark Capital, LLC. and Tryon Capital, LLC. affiliated with the Company’s shareholder, respectively. Notes payable – Related Parties The components of notes payable to related parties as of December 31,2022 and 2021 were as follows: Issuance date Principal Amount Maturity date Interest rate December 31, 2022 December 31, 2021 May 10, 2021 $ 100,000 May 9, 2022 6% $ - $ 100,000 September 28, 2021 $ 15,000 September 27, 2022 6% - 15,000 October 27, 2021 $ 5,250 October 26, 2022 6% - 5,250 November 29, 2021 $ 8,500 November 29, 2022 6% - 8,500 May 2, 2022 $ 215,000 May 1, 2023 6% 215,000 - September 1, 2022 $ 20,000 August 31, 2023 6% 20,000 - October 24, 2022 $ 20,000 October 23, 2023 6% 20,000 - Total notes payable - related party 255,000 128,750 Current portion (255,000) (128,750) Long-term portion $ - $ - During the years ended December 31, 2022, and 2021, the Company received $309,500 and $128,750 loans and repaid the outstanding promissory notes of $183,250 and $0, respectively. During the year ended December 31, 2022, the Company recorded interest expense of $12,366 and repaid $11,103 of interest. During the year ended December 31, 2021, the Company recorded interest expense of $4,196 and repaid $3,000 of interest. As of December 31, 2022, the outstanding balances of promissory notes and accrued interest was $255,000 and $2,460, respectively. As of December 31, 2021, the outstanding balances of promissory notes and accrued interest was $128,750 and $1,196, respectively.

NOTE PAYABLE

NOTE PAYABLE	12 Months Ended
	Dec. 31, 2022
NOTE PAYABLE
NOTE PAYABLE	NOTE 6 - NOTE PAYABLE On February 12, 2021, the Company received a loan in the amount of $150,000 (the “Loan”) from Hometown International Inc., a Nevada corporation (“Hometown”). To evidence the Loan, the Company issued a promissory note in the principal amount of $150,000 (the “Note”) to Hometown, with a maturity date of February 11, 2022. Interest accrues on the principal amount of the Note at the rate of six percent (6%) per annum, and shall be paid on a quarterly basis, in the amount of $2,250 per quarter, on the following dates: May 12, 2021, August 12, 2021, November 12, 2021, and February 11, 2022. The Company may prepay any amounts due under the Note without penalty or premium. On May 12, 2021, the Company repaid in full all outstanding principal note of $150,000 and interest of $2,250. The Company did not incur any early termination penalties as a result of the repayment of indebtedness and termination of the loan.

COMMITMENTS

COMMITMENTS	12 Months Ended
	Dec. 31, 2022
COMMITMENTS
COMMITMENTS	NOTE 7 – COMMITMENTS On June 18, 2021, the Company entered into a consulting agreement (the “Benchmark Consulting Agreement”) with Benchmark Capital, LLC, a New Jersey limited liability company (“Benchmark”), effective as of July 1, 2021, pursuant to which Benchmark will assist the Company in connection with all filling required by the Company to be made with the SEC, for a consulting fee of $2,500 per month. The Benchmark Consulting Agreement can be terminated by either party, at any time, upon 30 days’ written notice. During the year ended December 31, 2022, the Company incurred consulting fees of $30,000.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2022
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 8 - SUBSEQUENT EVENTS Management has evaluated subsequent events through the date these financial statements were available to be issued. Based on our evaluation no material events have occurred that require disclosure, except as follows: On January 2, 2023, the Company received a loan of 25,000 from Global Equity Limited, a North Carolina corporation (“Global”). To evidence said loan, the Company issued to Global a promissory note in the principal amount of $25,000 (in this case, the “Note”), with a maturity date of December 31, 2023. Interest on the Note accrues on the principal amount at the rate of six percent (6%) per annum, and shall be paid on a quarterly basis, in the amount of $375 per quarter, on the following dates: April 1,2023, July 1, 2023, October 1, 2023, and December 31, 2023. The Company may prepay any amounts due under the Note without penalty or premium.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of Presentation	The financial statements and related disclosures have been prepared pursuant to the rules and regulations of the SEC. The financial statements have been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles (“GAAP”) of the United States.
Use of Estimates and Assumptions	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. Actual results could differ from those estimates.
Cash and Cash Equivalents	The Company considers all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalents. The Company had $8,302 and $2,266 in cash as of December 31, 2022 and 2021, respectively.
Fair Value of Financial Instruments	The Company’s financial instruments consist primarily of cash, accounts payable and related party loans. The carrying amounts of such financial instruments approximate their respective estimated fair value due to the short-term maturities and approximate market interest rates of these instruments.
Concentrations of Credit Risks	The Company’s financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents. The Company places its cash and cash equivalents with financial institutions of high credit worthiness. The Company’s management plans to assess the financial strength and credit worthiness of any parties to which it extends funds, and as such, it believes that any associated credit risk exposures are limited.
Share-Based Expense	ASC 718, “Compensation - Stock Compensation,” prescribes accounting and reporting standards for all share-based payment transactions in which employee services are acquired. Transactions include incurring liabilities, or issuing or offering to issue shares, options, and other equity instruments such as employee stock ownership plans and stock appreciation rights. Share-based payments to employees, including grants of employee stock options, are recognized as compensation expense in the financial statements based on their fair values. That expense is recognized over the period during which an employee is required to provide services in exchange for the award, known as the requisite service period (usually the vesting period). The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of ASC 505-50, “Equity - Based Payments to Non-Employees.” Measurement of share-based payment transactions with non-employees is based on the fair value of whichever is more reliably measurable: (a) the goods or services received; or (b) the equity instruments issued. The fair value of the share-based payment transaction is determined at the earlier of performance commitment date or performance completion date.
Income Taxes	The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, ”Accounting for Income Taxes
Earnings (Loss) per Share	The Company computes loss per share in accordance with ASC 260, ”Earnings per Share,”
Recently Issued Accounting Pronouncements	The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on our financial statements.
Reclassification	Certain accounts from prior periods have been reclassified to conform to the current period presentation.

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2022
INCOME TAXES
Schedule of deferred tax asset and reconciliation of income taxes	December 31, December 31, 2022 2021 Net operating loss carry forward $ (655,965 ) $ (532,987 ) Effective Tax rate 21 % 21 % Deferred tax assets 137,753 111,927 Valuation allowance (137,753 ) (111,927 ) Net deferred tax assets $ - $ -

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2022
RELATED PARTY TRANSACTIONS
Schedule of components of notes payable to related parties	Issuance date Principal Amount Maturity date Interest rate December 31, 2022 December 31, 2021 May 10, 2021 $ 100,000 May 9, 2022 6% $ - $ 100,000 September 28, 2021 $ 15,000 September 27, 2022 6% - 15,000 October 27, 2021 $ 5,250 October 26, 2022 6% - 5,250 November 29, 2021 $ 8,500 November 29, 2022 6% - 8,500 May 2, 2022 $ 215,000 May 1, 2023 6% 215,000 - September 1, 2022 $ 20,000 August 31, 2023 6% 20,000 - October 24, 2022 $ 20,000 October 23, 2023 6% 20,000 - Total notes payable - related party 255,000 128,750 Current portion (255,000) (128,750) Long-term portion $ - $ -

ORGANIZATION DESCRIPTION OF B_2

ORGANIZATION DESCRIPTION OF BUSINESS AND GOING CONCERN (Details Narrative) - USD ($)	Feb. 04, 2021	Feb. 04, 2021	Dec. 31, 2022	Dec. 31, 2021
Accumulated deficit			$ (655,965)	$ (532,987)
Kynson Health Limited [Member]
Cancellation of shares	4,345,000	4,345,000
Consideration price per share	$ 0.001
Aggregate restricted shares	9,985,329
Purchase price per share	$ 0.030044
Sale of stock, number of shares issued in transaction description	aggregate purchase price of $299,998.60

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Cash	$ 8,302	$ 2,266

STOCKHOLDERS EQUITY (Details Na

STOCKHOLDERS EQUITY (Details Narrative) - USD ($)				1 Months Ended
	Jul. 11, 2022	Feb. 04, 2021	Feb. 04, 2021	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Preferred stock, par value					$ 0.001	$ 0.001
Preferred stock, shares authorized					25,000,000	25,000,000
Common stock, shares authorized					100,000,000	100,000,000
Common stock, shares issued					10,055,000	10,005,000
Common stock, shares outstanding					10,055,000	10,005,000
Share issue as compensation	50,000
June 30, 2022 [Member]
Share issue price	$ 0.03
Share issue as compensation	50,000			50,000
Share issue amount	$ 1,500
Kynson Health Limited [Member]
Cancellation of shares		4,345,000	4,345,000
Cash consideration		$ 4,345
Cash consideration, per share		$ 0.001

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
INCOME TAXES
Net operating loss carryforward	$ (655,965)	$ (532,987)
Effective Tax rate	21%	21%
Deferred tax assets	$ 137,753	$ 111,927
Valuation allowance	(137,753)	(111,927)
Net deferred tax assets	$ 0	$ 0

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	12 Months Ended
	Dec. 31, 2022 USD ($)
INCOME TAXES
Net operating losses	$ 655,000
Minimum percentage of ownership changes for operating loss carry forwards	50%
Net operating loss carry forward expiration date	which begin to expire 2040

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)				1 Months Ended
	Sep. 01, 2022	May 02, 2022	May 10, 2021	Oct. 24, 2022	Nov. 29, 2021	Oct. 27, 2021	Sep. 28, 2021	Dec. 31, 2022	Dec. 31, 2021
Promissory Note, Outstanding Balance								$ 255,000	$ 128,750
Current portion								(255,000)	(128,750)
Long-term portion								0	0
Promissory Note, Outstanding Balance								255,000	128,750
Shareholder Two [Member]
Promissory Note, Outstanding Balance								0	15,000
Promissory Note Issued							$ 15,000
Maturity Date							Sep. 27, 2022
Rate Of Interest							6%
Shareholder Three [Member]
Promissory Note, Outstanding Balance								0	5,250
Promissory Note Issued						$ 5,250
Maturity Date						Oct. 26, 2022
Rate Of Interest						6%
Shareholder Four [Member]
Promissory Note, Outstanding Balance								0	8,500
Promissory Note Issued					$ 8,500
Maturity Date					Nov. 29, 2022
Rate Of Interest					6%
Shareholder Five [Member]
Promissory Note, Outstanding Balance								215,000	0
Promissory Note Issued		$ 215,000
Maturity Date		May 01, 2023
Rate Of Interest		6%
Shareholder Six [Member]
Promissory Note, Outstanding Balance								20,000	0
Promissory Note Issued	$ 20,000
Maturity Date	Aug. 31, 2023
Rate Of Interest	6%
Shareholder Seven [Member]
Promissory Note, Outstanding Balance								20,000	0
Promissory Note Issued				$ 20,000
Maturity Date				Oct. 23, 2023
Rate Of Interest				6%
Shareholder One [Member]
Promissory Note, Outstanding Balance								$ 0	$ 100,000
Promissory Note Issued			$ 100,000
Maturity Date			May 09, 2022
Rate Of Interest			6%

RELATED PARTY TRANSACTIONS (D_2

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)		1 Months Ended		12 Months Ended
	Jul. 11, 2022	Jun. 30, 2022	May 21, 2021	Dec. 31, 2022	Dec. 31, 2021
Repayments Of Interest				$ 11,103	$ 3,000
Promissory Note, Outstanding Balance				255,000	128,750
Accrued Interest				2,460	1,196
Loans Recieved				309,500	128,750
Share issue as compensation	50,000
Interest Expense				12,366	4,196
Payment of promissory Note outstanding				183,250	0
Benchmark Capital, LLC [Member]
Consulting Fees				30,000
Lease expenses				3,600
Tryon Capital, LLC [Member]
Consulting Fees					27,500
Lease expenses					2,750
Sole Director And Officer [Member]
Due To Related Party				0	74,184
Share issue as compensation	50,000	50,000
Consulting Fees			$ 2,000	$ 12,000	$ 7,000

NOTE PAYABLE (Details Narrative

NOTE PAYABLE (Details Narrative) - USD ($)						1 Months Ended	12 Months Ended
	Feb. 11, 2022	Nov. 12, 2021	Aug. 12, 2021	May 12, 2021	Feb. 12, 2021	Nov. 29, 2021	Dec. 31, 2022	Dec. 31, 2021
Promissory Note, Outstanding Balance							$ 255,000	$ 128,750
Loans recieved							$ 309,500	$ 128,750
Hometown International Inc
Promissory Note, Outstanding Balance				$ 150,000
Accrued interest				2,250
Loans recieved					$ 150,000
Notes payable, principal amount					$ 150,000
Maturity date					Feb. 11, 2022
Quarterly payment	$ 2,250	$ 2,250	$ 2,250	$ 2,250
Rate of interest						6%
Quarterly basis payment						Interest accrues on the principal amount of the Note at the rate of six percent (6%) per annum, and shall be paid on a quarterly basis, in the amount of $2,250 per quarter, on the following dates: May 12, 2021, August 12, 2021, November 12, 2021, and February 11, 2022

COMMITMENTS (Details Narrative)

COMMITMENTS (Details Narrative) - Benchmark Consulting Agreement [Member] - USD ($)	1 Months Ended	12 Months Ended
	Jun. 18, 2018	Dec. 31, 2022
Consulting fees, per month	$ 2,500
Consulting fees		$ 30,000

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - Global Equity Limited - Subsequent Event [Member]	Jan. 02, 2023 USD ($)
Loan received	$ 25,000
Interest rate	6%
Loan repaid	375
Principal amount	$ 25,000
Loan description	Interest on the Note accrues on the principal amount at the rate of six percent (6%) per annum, and shall be paid on a quarterly basis, in the amount of $375 per quarter, on the following dates: April 1,2023, July 1, 2023, October 1, 2023, and December 31, 2023
Maturity Date	Dec. 31, 2023