| Summary of Significant Accounting Policies | NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Preparation The accompanying financial statements have been prepared
in accordance with generally accepted accounting principles used in the United States of America. The financial statements are presented
in US dollar, which is the Company’s functional currency. Use of Estimates The preparation of financial statements in conformity
with accounting principles generally accepted in the United States of America requires management to make certain estimates and assumptions
that affect the reported amounts and timing of revenues and expenses, the reported amounts and classification of assets and liabilities,
and the disclosure of contingent assets and liabilities. Significant areas requiring the use of estimates are assessing the allowance
of doubtful account and collectible of notes receivable. These estimates and assumptions are based on the Company’s historical
results as well as management’s future expectations. The Company’s actual results may vary from those estimates and assumptions. Income Taxes The Company accounts for income taxes in accordance
with the provisions of the Financial Accounting Standards Board (“FASB”) codified within Accounting Standards Codification
(“ASC”) Topic No. 740-10, Income Taxes. Deferred income taxes are recognized for the temporary differences between the tax
basis of assets and liabilities and their financial reporting amounts. The Company assesses, on an annual basis, the realizability of
its deferred tax assets. A valuation allowance for deferred tax assets is established if, based upon available evidence, it is more likely
than not that all or a portion of the deferred tax assets will not be realized. The Company made full amount of the allowance against
the deferred tax assets as of March 31, 2021 and 2020, respectively. Fair Value Hierarchy The Company has categorized its financial instruments,
based on the priority of inputs to the valuation technique, into a three-level fair value hierarchy. The fair value hierarchy gives the
highest priority to quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable
inputs (Level 3). Financial assets and liabilities recorded on the balance
sheet are categorized based on the inputs to the valuation techniques as follows: Level 1 Financial assets and liabilities
for which values are based on unadjusted quoted prices for identical assets or liabilities in an active market that management has the
ability to access. Level 2 Financial assets and liabilities
for which values are based on quoted prices in markets that are not active or model inputs that are observable either directly or indirectly
for substantially the full term of the asset or liability (commodity derivatives and interest rate swaps). Level 3 Financial assets and liabilities
for which values are based on prices or valuation techniques that require inputs that are both unobservable and significant to the overall
fair value measurement. These inputs reflect management’s own assumptions about the assumptions a market participant would use in
pricing the asset or liability. When the 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 measurement in its entirety. The carrying amounts of cash, notes receivable and loan payable approximate
fair value because of the short-term nature of these items. Short-term investments are considered trading securities and measured at fair
value, determined by reference to quoted market prices and other relevant information generated by market transactions. Cash Cash and cash equivalents include cash on hand; cash
in banks and brokerage accounts and all highly liquid investments with maturity of three months or less at the time purchase. The Company maintains its cash balance at a financial
institution located in New York, a trading account in Bullion Vault which is in England and with Alpine Securities, which is a brokerage
firm in Salt Lake City, Utah. Cash account at the New York institution is insured by the Federal Deposit Insurance Corporation up to $250,000.
As of March 31, 2021, the accounts of Bullion Vault and Alpine Securities have been closed by the Company. Intangible assets, net The Company’s intangible asset with definite
useful lives consist of a website. The Company typically amortizes its intangible asset with definite useful lives on a straight-line
basis over the shorter of the contractual terms or the estimated useful lives. The Company estimate the useful lives of the website is
10 years. The website was acquired in the form of non-monetary
transaction occurred between entities under common control. The carrying amount of the website at the date of transfer was $0. Thus no
value recognized on the balance sheet as of March 31, 2021 and 2020, and no amortization expense was recognized for the year ended March
31, 2021 and 2020, respectively. Basic Earnings (Loss) Per Share The Company computes basic and diluted earnings per
share amounts in accordance with ASC Topic 260, Earnings per Share. Basic earnings per share is computed by dividing net income (loss)
available to common shareholders by the weighted average number of common shares outstanding during the reporting period. Diluted earnings
per share reflects the potential dilution that could occur if stock options and other commitments to issue common stock were exercised
or equity awards vest resulting in the issuance of common stock that could share in the earnings of the Company. The Company does not have any potentially dilutive
instruments as of March 31, 2021 and 2020, thus, anti-dilution issues are not applicable. |
