| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policy) | 12 Months Ended |
| Jul. 31, 2019 |
| Summary Of Significant Accounting Policies | |
| Basis of presentation | Basis of presentation The accompanying financial statements have been prepared in accordance
with generally accepted accounting principles in the United States of America. The Company’s yearend is July 31. |
| 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 the financial statements and the reported amount
of revenues and expenses during the reporting period. Actual results could differ from those estimates. |
| Cash and Cash Equivalents | Cash and Cash Equivalents The Company considers all highly liquid investments with the original
maturities of three months or less to be cash equivalents. The Company had $0 in cash as of July 31, 2019 and $876 as of July 31,
2018. The total cash balance is insured by the Federal Deposit Insurance Corporation (“FDIC”)
up to $250,000 per commercial bank. For purposes of the statement of cash flows we consider all cash and highly liquid investments
with initial maturities of one year or less to be cash equivalents. |
| Prepaid Expenses | Prepaid Expenses Prepaid Expenses are recorded at fair market value. The Company
had no prepaid expenses as of July 31, 2019 |
| Depreciation, Amortization, and Capitalization | Depreciation, Amortization, and Capitalization The Company records depreciation and amortization when appropriate
using straight-line balance method over the estimated useful life of the assets. The Company establishes capitalization policy
of its assets based on dollar amount that are more than $1,000 in value or if it’s estimated useful life exceeds one year.
We estimate that the useful life of our equipment is 3 years. Expenditures for maintenance and repairs are charged to expense as
incurred. Additions, major renewals and replacements that increase the property's useful life are capitalized. Property sold or
retired, together with the related accumulated depreciation is removed from the appropriated accounts and the resultant gain or
loss is included in net income. |
| Inventories | Inventories Inventories are stated at the lower of cost or market. Cost is principally
determined using the first-in, first out ( FIFO |
| Income Taxes | Income Taxes Income taxes are computed using the asset and liability method.
Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences
between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates
and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are
not expected to be realized. |
| Fair Value of Financial Instruments | Fair Value of Financial Instruments ASC topic 820 "Fair Value Measurements and Disclosures"
establishes a three-tier fair value hierarchy, which prioritizes the inputs in measuring fair value. The hierarchy prioritizes
the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market. These tiers include:
Level 1: defined as observable inputs such as quoted prices in active markets;
Level 2: defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and
Level 3: defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. The carrying value of cash and the Company’s loan from shareholder
approximates its fair value due to their short-term maturity. |
| Revenue Recognition | Revenue Recognition The Company recognizes revenue in accordance with ASC 606, Revenue
from Contracts. The core principle of ASC 606 is that an entity recognizes revenue to depict the transfer of promised goods or
services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those
goods or services. An entity recognizes revenue in accordance with that core principle by applying the following steps: Step 1:
Identify the contract(s) with a customer Step 2: Identify the performance obligations in the contract Step 3: Determine the transaction
price Step 4: Allocate the transaction price to the performance obligations in the contract Step 5: Recognize revenue when (or
as) the entity satisfies a performance obligation. Specifically, Section 606-10-50 requires an entity to provide information about:
a. Revenue recognized from contracts with customers, including the disaggregation of revenue into appropriate categories; b. Contract
balances, including the opening and closing balances of receivables, contract assets, and contract liabilities; c. Performance
obligations, including when the entity typically satisfies its performance obligations and the transaction price that is allocated
to the remaining performance obligations in a contract; d. Significant judgments, and changes in judgments, made in applying the
requirements to those contracts. |
| Basic Income (Loss) Per Share | Basic Income (Loss) Per Share The Company computes income (loss) per share in accordance with
FASB ASC 260 “Earnings per Share”. Basic loss per share is computed by dividing net income (loss) available to
common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share
gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all
potential common shares if their effect is anti-dilutive. As of July 31, 2019, there were no potentially dilutive debt or equity
instruments issued or outstanding. |
| Comprehensive Income | Comprehensive Income Comprehensive income is defined as all changes in stockholders'
equity (deficit), exclusive of transactions with owners, such as capital investments. Comprehensive income includes net income
or loss, changes in certain assets and liabilities that are reported directly in equity such as translation adjustments on investments
in foreign subsidiaries and unrealized gains (losses) on available-for-sale securities. As of July 31, 2019, were no differences
between our comprehensive loss and net loss. |
| Stock-Based Compensation | Stock-Based Compensation Stock-based compensation is accounted for at fair value in accordance
with ASC Topic 718. To date, the Company has not adopted a stock option plan and has not granted any stock options. |
| Recent Accounting Pronouncements | Recent Accounting Pronouncements We have reviewed all the recently issued, but not yet effective,
accounting pronouncements and we do not believe any of these pronouncements will have a material impact on the Company. |
