Hoops Scouting USA (HSCT) 10-Q 13 Mar 24 2024 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Dec. 31, 2023	Mar. 12, 2024
Cover [Abstract]
Entity Registrant Name	HOOPS SCOUTING USA
Entity Central Index Key	0001721056
Document Type	10-Q
Amendment Flag	false
Current Fiscal Year End Date	--06-30
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Current Reporting Status	Yes
Document Period End Date	Dec. 31, 2023
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2024
Entity Ex Transition Period	false
Entity Common Stock Shares Outstanding		101,250,000
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	333-260704
Entity Incorporation State Country Code	WY
Entity Tax Identification Number	38-4010393
Entity Address Address Line 1	63 Rocio Court
Entity Address City Or Town	Palm Desert
Entity Address State Or Province	CA
Entity Address Postal Zip Code	92260
City Area Code	760
Local Phone Number	636-4353
Entity Interactive Data Current	Yes

Condensed Balance Sheets

Condensed Balance Sheets - USD ($)	Dec. 31, 2023	Jun. 30, 2023
Current assets
Cash	$ 172	$ 20
Inventory net	14,291	42,483
Advances	0	2,120
Total current asset	14,463	44,623
Total assets	14,463	44,623
Current liabilities
Accounts payable and accrued liabilities	14,164	16,487
Due to related party (Note 3)	186,140	135,685
Total current liabilities	200,304	152,172
Non-current liabilities
Loans payable (Note 5)	16,000	16,000
Total liabilities	216,304	168,172
Stockholders' deficit
Common stock Authorized: 10,000,000,000 common shares, $0.0001 par value 101,250,000 shares issued and outstanding	10,125	10,125
Additional paid-in capital	124,925	124,925
Deficit	(336,891)	(258,599)
Total stockholders' deficit	(201,841)	(123,549)
Total liabilities and stockholders' deficit	$ 14,463	$ 44,623

Condensed Balance Sheets (Paren

Condensed Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2023	Jun. 30, 2023
Condensed Balance Sheets
Common Stock, Shares Authorized	10,000,000,000	10,000,000,000
Common Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Common Stock, Shares, Issued	101,250,000	101,250,000
Common Stock, Shares, Outstanding	101,250,000	101,250,000

Condensed Statements of Operati

Condensed Statements of Operations and Comprehensive Loss (unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022
Condensed Statements of Operations and Comprehensive Loss (unaudited)
Inventory valuation adjustment	$ 19,057	$ 0	$ 49,917	$ 0
Expenses
General and administrative	48	48	212	151
Professional fees	7,700	8,800	13,700	11,800
Transfer agent and filing fees	3,033	1,503	14,463	1,813
Total expenses	29,838	10,351	78,292	13,764
Net loss and comprehensive loss for the period	$ (29,838)	$ (10,351)	$ (78,292)	$ (13,764)
Loss per share, basic and diluted	$ 0	$ 0	$ 0	$ 0
Weighted average shares outstanding	101,250,000	63,750,000	101,250,000	63,750,000

Condensed Statements of Stockho

Condensed Statements of Stockholders Deficit (unaudited) - USD ($)	Total	Common Stock	Additional Paid-In Capital	Retained Earnings (Accumulated Deficit)	Share subscriptions received
Balance, shares at Jun. 30, 2022		63,750,000
Balance, amount at Jun. 30, 2022	$ (82,092)	$ 6,375	$ 28,675	$ (117,142)	$ 0
Net loss for the period	(3,413)		0	(3,413)	0
Balance, shares at Sep. 30, 2022		63,750,000
Balance, amount at Sep. 30, 2022	(85,505)	$ 6,375	28,675	(120,555)	0
Balance, shares at Jun. 30, 2022		63,750,000
Balance, amount at Jun. 30, 2022	(82,092)	$ 6,375	28,675	(117,142)	0
Net loss for the period	(13,764)
Balance, shares at Dec. 31, 2022		63,750,000
Balance, amount at Dec. 31, 2022	(95,856)	$ 6,375	28,675	(130,906)	0
Balance, shares at Sep. 30, 2022		63,750,000
Balance, amount at Sep. 30, 2022	(85,505)	$ 6,375	28,675	(120,555)	0
Net loss for the period	(10,351)	$ 0	0	(10,351)	0
Balance, shares at Dec. 31, 2022		63,750,000
Balance, amount at Dec. 31, 2022	(95,856)	$ 6,375	28,675	(130,906)	0
Balance, shares at Jun. 30, 2023		101,250,000
Balance, amount at Jun. 30, 2023	(123,549)	$ 10,125	124,925	(258,599)	0
Net loss for the period	(48,454)	$ 0	0	(48,454)	0
Balance, shares at Sep. 30, 2023		101,250,000
Balance, amount at Sep. 30, 2023	(172,003)	$ 10,125	124,925	(307,053)	0
Balance, shares at Jun. 30, 2023		101,250,000
Balance, amount at Jun. 30, 2023	(123,549)	$ 10,125	124,925	(258,599)	0
Net loss for the period	(78,292)
Balance, shares at Dec. 31, 2023		101,250,000
Balance, amount at Dec. 31, 2023	(201,841)	$ 10,125	124,925	(336,891)	0
Balance, shares at Sep. 30, 2023		101,250,000
Balance, amount at Sep. 30, 2023	(172,003)	$ 10,125	124,925	(307,053)	0
Net loss for the period	(29,838)	$ 0	0	(29,838)	0
Balance, shares at Dec. 31, 2023		101,250,000
Balance, amount at Dec. 31, 2023	$ (201,841)	$ 10,125	$ 124,925	$ (336,891)	$ 0

Condensed statements of cash fl

Condensed statements of cash flows (unaudited) - USD ($)	6 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Operating activities
Net loss	$ (78,292)	$ (13,764)
Adjustments to reconcile net loss to net cash used in operating activities:
Accounts payable and accrued liabilities	(2,323)	1,600
Inventory	28,192	0
Advance	2,120	0
Due to related parties	50,455	11,800
Net cash used in operating activities	152	(364)
Investing activities
Net cash used in investing activities	0	0
Financing activities
Net cash provided by financing activities	0	0
Change in cash	152	(364)
Cash, beginning of period	20	392
Cash, end of period	172	28
Supplemental disclosures:
Interest paid	0	0
Income taxes paid	$ 0	$ 0

Nature of Operations and Contin

Nature of Operations and Continuance of Business	6 Months Ended
	Dec. 31, 2023
Nature of Operations and Continuance of Business
Nature of Operations and Continuance of Business	1. Nature of Operations and Continuance of Business Hoops Scouting USA (the “Company”) was incorporated in the State of Wyoming on October 31, 2016. The Company is in the business of scouting high school and college basketball players in Colorado. On March 11, 2020, the World Health Organization declared COVID-19 a global pandemic. This contagious disease outbreak and any related adverse public health developments, has adversely affected workforces, economies, and financial markets globally, leading to an economic downturn. The impact on the Company has not been significant, but management continues to monitor the situation. These financial statements have been prepared on a going concern basis, which implies the Company will continue to realize its assets and discharge its liabilities in the normal course of business. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders, the ability of the Company to obtain necessary equity financing to continue operations, and ultimately the attainment of profitable operations. During the six months period ended December 31, 2023, the Company had no revenues and incurred a net loss of $78,292. As at December 31, 2023, the Company has a working capital deficit of $185,841 and an accumulated deficit of $336,891. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. These condensed financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. Management plans to promote our website and develop the Hoops Scouting USA app to run in conjunction with the website. We are looking at potential partnerships with current scouting services and college sport sponsorship consulting firms.

Significant Accounting Policies

Significant Accounting Policies	6 Months Ended
	Dec. 31, 2023
Significant Accounting Policies
Significant Accounting Policies	2. Significant Accounting Policies (a) Basis of Presentation The results for the six months ended December 31, 2023 are not necessarily indicative of the results of operations for the full year. These financial statements and related footnotes should be read in conjunction with the financial statements and footnotes thereto included in the Company’s Annual Report for the year ended June 30, 2023, filed with the Securities and Exchange Commission. The accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America, and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) and reflect all adjustments, consisting of normal recurring adjustments, which management believes are necessary to fairly present the financial position, results of operations and cash flows of the Company for the six months period ended December 31, 2023. (b) Use of Estimates and Judgments The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. It also requires management to exercise its judgment in the processing of applying the Company’s accounting policies. The Company regularly evaluates estimates and assumptions related to deferred income tax valuation allowances. The Company bases its estimates and assumptions on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The impacts of such estimates and judgments are pervasive throughout the financial statements, and may require accounting adjustments based on future occurrences. Revisions to accounting estimates and judgments are recognized in the period in which the estimate is revised and future periods if the revision affects both current and future periods. 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. (c) Cash and Cash Equivalents The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents. (d) Liquidity / Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. The Company’s significant operating losses raise substantial doubt about its ability to continue as a going concern. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. (e) Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, “Income Taxes”. The asset and liability method provides that deferred income tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating loss and tax credit carryforwards. Deferred income tax assets and liabilities are measured using the currently enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company records a valuation allowance to reduce deferred income tax assets to the amount that is believed more likely than not to be realized. (f) Intangible assets consist of all right, title and interest of seller and its affiliates in the Grit Mobile Application and related complementary products acquired in an asset purchase agreement. The estimated useful life of these assets was determined to be zero years and amortized the full value of the intangible asset. The Company periodically evaluates the reasonableness of the useful lives of these assets. Once these assets are fully amortized, they are removed from the accounts. These assets are reviewed for impairment or obsolescence when events or changes in circumstances indicate that the carrying amount may not be recoverable. If impaired, intangible assets are written down to fair value based on discounted cash flows or other valuation techniques. The Company has no intangibles with indefinite lives. (g) The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be fully recoverable. To determine recoverability of a long-lived asset, management evaluates whether the estimated future undiscounted net cash flows from the asset are less than its carrying amount. If impairment is indicated, the long-lived asset would be written down to fair value. Fair value is determined by an evaluation of available price information at which assets could be bought or sold, including quoted market prices, if available, or the present value of the estimated future cash flows based on reasonable and supportable assumptions. (h) 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. There are no potentially issuable common shares as of December 31, 2023 or 2022. (i) Comprehensive Loss ASC 220, “Comprehensive Income” establishes standards for the reporting and display of comprehensive income and its components in the financial statements. As at December 31, 2023 and 2022, the Company had no items that affected comprehensive loss. (j) Inventory The Company values inventory at the lower of cost or market. Cost is determined using the first-in first-out method, which is calculated by counting each item in inventory, assigning costs to each item based upon the actual purchase cost of each item and reporting the costs of each item sold. The Company records a valuation allowance based upon the aging of the inventory. Items over 60 days reduced by 25%, over 90 days reduced by 50%, over 120 days reduced by 75% and over 150 days reduced by 100%. (k) Recent Accounting Pronouncements The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations. (l) Revenue recognition We recognize revenue in accordance with ASC 606, Revenue from Contracts with Customers. The standard’s stated core principle is that an entity should recognize 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. To achieve this core principle, ASC 606 includes provisions within a five-step model that includes identifying the contract with a customer, identifying the performance obligations in the contract, determining the transaction price, allocating the transaction price to the performance obligations, and recognizing revenue when, or as, an entity satisfies a performance obligation.

Related Party Transactions

Related Party Transactions	6 Months Ended
	Dec. 31, 2023
Related Party Transactions
Related Party Transactions	3.Related Party Transactions During the three months ended September 30, 2022, president of the company contributed $4,000 towards the Company operating expenses. During the three months ended December 31, 2022, president of the company contributed $7,800 towards the Company operating expenses. During the three months ended March 31, 2023, president of the company contributed $6,416 towards the Company operating expenses. During the three months ended June 30, 2023, the company borrowed $8,647 from the President and Director of the Company, towards company operating expenses and $47,241 towards purchase of inventory. During the three months ended September 30, 2023, president of the company contributed $12,030 towards the Company operating expenses and $8,013 towards purchase of inventory. During the three months ended December 31, 2023, president of the company contributed $16,700 towards the Company operating expenses and $13,712 towards purchase of inventory. As at December 31, 2023, the Company owed $186,140 (June 30, 2023 - $135,685) to the President and Director of the Company, which is unsecured, non-interest bearing, and due on demand.

Intangible Asset

Intangible Asset	6 Months Ended
	Dec. 31, 2023
Intangible Asset
Intangible Asset	4. Intangible Asset On February 17, 2023, the Company purchased the Grit Mobile Application and related complementary products from Grit Performance Athletics Inc at a purchase price of $100,000. The total recorded cost of this intangible asset of $100,000 has been included in “Property and Equipment” on the balance sheet. As of June 30, 2023, we determined that this intangible asset doesn’t have a definite useful life, and as such, it was fully impaired. As of December 31, 2023, the balance on this intangible asset was $0. As at December 31, 2023 As at June 30, 2023 Intangible asset $ - $ 100,000 Less: Impairment - (100,000 ) Property and equipment net $ - $ - Impairment expense is $0 and $100,000 for the three months ended December 31, 2023 and for the year ended June 30, 2023 respectively.

Inventory

Inventory	6 Months Ended
	Dec. 31, 2023
Inventory
Inventory	5. Inventory The Company values inventory at the lower of cost or market. During the six months ended December 31, 2023 the company adjusted the inventory valuation by $49,917 and the closing inventory net as of December 31, 2023 and June 30, 2023 is $14,291 and $42,483 respectively.

Common Stock

Common Stock	6 Months Ended
	Dec. 31, 2023
Common Stock
Common Stock	6. Common Stock During the three months ended September 30, 2021, the Company received proceeds of $3,000 (As of June 30, 2021, $32,000) relating to share subscriptions for the issuance of common shares at $0.10 per share. On October 15, 2021, the Company issued (350,000 before split) 26,250,000 common shares at $0.10 per share for proceeds of $35,000, of which $32,000 were received during the year ended June 30, 2021. On May 8, 2023, the Company issued (500,000 before split) 37,500,000 common shares at $0.20 per share for converting the promissory note value of $100,000. On June 9, 2023, the Company executed forward stock split at 75:1 As at December 31, 2023, common shares issued and outstanding is 101,250,000 (1,350,000 before split)

Promissory Note Payable

Promissory Note Payable	6 Months Ended
	Dec. 31, 2023
Promissory Note Payable
Promissory Note Payable	7. Promissory Note Payable During the three months ended March 31, 2023, the company purchased intangible assets valued at $100,000 by issuing the promissory note. This promissory note was converted into equity shares of 500,000 at $0.20 per share on May 8,2023.

Loans Payable

Loans Payable	6 Months Ended
	Dec. 31, 2023
Loans Payable
Loans Payable	8. Loans Payable As at December 31 2023, the Company owed $16,000 (June 30, 2023 - $16,000) to non-related parties for loans payable. The amounts owing are unsecured, non-interest bearing, and due on or before December 31, 2024.

Subsequent Event

Subsequent Event	6 Months Ended
	Dec. 31, 2023
Subsequent Event
Subsequent Event	9. Subsequent Event The Company evaluated all events or transactions that occurred after December 31, 2023 and the Company determined that it does not have any subsequent event requiring recording or disclosure in the financial statements for the period ended December 31, 2023.

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	6 Months Ended
	Dec. 31, 2023
Significant Accounting Policies
Basis of Presentation	The results for the six months ended December 31, 2023 are not necessarily indicative of the results of operations for the full year. These financial statements and related footnotes should be read in conjunction with the financial statements and footnotes thereto included in the Company’s Annual Report for the year ended June 30, 2023, filed with the Securities and Exchange Commission. The accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America, and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) and reflect all adjustments, consisting of normal recurring adjustments, which management believes are necessary to fairly present the financial position, results of operations and cash flows of the Company for the six months period ended December 31, 2023.
Use of Estimates and Judgments	The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. It also requires management to exercise its judgment in the processing of applying the Company’s accounting policies. The Company regularly evaluates estimates and assumptions related to deferred income tax valuation allowances. The Company bases its estimates and assumptions on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The impacts of such estimates and judgments are pervasive throughout the financial statements, and may require accounting adjustments based on future occurrences. Revisions to accounting estimates and judgments are recognized in the period in which the estimate is revised and future periods if the revision affects both current and future periods. 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.
Cash and Cash Equivalents	The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents.
Liquidity / Going Concern	The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. The Company’s significant operating losses raise substantial doubt about its ability to continue as a going concern. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.
Income Taxes	The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, “Income Taxes”. The asset and liability method provides that deferred income tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating loss and tax credit carryforwards. Deferred income tax assets and liabilities are measured using the currently enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company records a valuation allowance to reduce deferred income tax assets to the amount that is believed more likely than not to be realized.
Intangible assets	(f) Intangible assets consist of all right, title and interest of seller and its affiliates in the Grit Mobile Application and related complementary products acquired in an asset purchase agreement. The estimated useful life of these assets was determined to be zero years and amortized the full value of the intangible asset. The Company periodically evaluates the reasonableness of the useful lives of these assets. Once these assets are fully amortized, they are removed from the accounts. These assets are reviewed for impairment or obsolescence when events or changes in circumstances indicate that the carrying amount may not be recoverable. If impaired, intangible assets are written down to fair value based on discounted cash flows or other valuation techniques. The Company has no intangibles with indefinite lives.
Impairment of Long-Lived Assets	The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be fully recoverable. To determine recoverability of a long-lived asset, management evaluates whether the estimated future undiscounted net cash flows from the asset are less than its carrying amount. If impairment is indicated, the long-lived asset would be written down to fair value. Fair value is determined by an evaluation of available price information at which assets could be bought or sold, including quoted market prices, if available, or the present value of the estimated future cash flows based on reasonable and supportable assumptions.
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. There are no potentially issuable common shares as of December 31, 2023 or 2022.
Comprehensive Loss	ASC 220, “Comprehensive Income” establishes standards for the reporting and display of comprehensive income and its components in the financial statements. As at December 31, 2023 and 2022, the Company had no items that affected comprehensive loss.
Inventory	The Company values inventory at the lower of cost or market. Cost is determined using the first-in first-out method, which is calculated by counting each item in inventory, assigning costs to each item based upon the actual purchase cost of each item and reporting the costs of each item sold. The Company records a valuation allowance based upon the aging of the inventory. Items over 60 days reduced by 25%, over 90 days reduced by 50%, over 120 days reduced by 75% and over 150 days reduced by 100%.
Recent Accounting Pronouncements	The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.
Revenue recognition	We recognize revenue in accordance with ASC 606, Revenue from Contracts with Customers. The standard’s stated core principle is that an entity should recognize 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. To achieve this core principle, ASC 606 includes provisions within a five-step model that includes identifying the contract with a customer, identifying the performance obligations in the contract, determining the transaction price, allocating the transaction price to the performance obligations, and recognizing revenue when, or as, an entity satisfies a performance obligation.

Intangible Asset (Tables)

Intangible Asset (Tables)	6 Months Ended
	Dec. 31, 2023
Intangible Asset
Schedule Of intangible asset	As at December 31, 2023 As at June 30, 2023 Intangible asset $ - $ 100,000 Less: Impairment - (100,000 ) Property and equipment net $ - $ -

Nature of Operations and Cont_2

Nature of Operations and Continuance of Business (Details Narrative) - USD ($)	3 Months Ended				6 Months Ended
	Dec. 31, 2023	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Dec. 31, 2023	Dec. 31, 2022	Jun. 30, 2023
Nature of Operations and Continuance of Business
Working capital deficit	$ (185,841)				$ (185,841)
Accumulated deficit	(336,891)				(336,891)		$ (258,599)
Net loss	$ (29,838)	$ (48,454)	$ (10,351)	$ (3,413)	$ (78,292)	$ (13,764)

Significant Accounting Polici_3

Significant Accounting Policies (Details Narrative)	6 Months Ended
	Dec. 31, 2023
Significant Accounting Policies
Valuation of inventory, description	Items over 60 days reduced by 25%, over 90 days reduced by 50%, over 120 days reduced by 75% and over 150 days reduced by 100%

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	3 Months Ended						6 Months Ended
	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Dec. 31, 2023	Dec. 31, 2022
Amounts owed to related party				$ 6,416	$ 7,800	$ 4,000	$ 50,455	$ 11,800
Due to related party	$ 186,140		$ 135,685				$ 186,140
President [Member]
Amounts owed to related party	16,700	$ 12,030
Operating expenses	$ 13,712	$ 8,013
President and Director [Member]
Amounts owed to related party			8,647
Operating expenses			$ 47,241

Intangible Asset (Details)

Intangible Asset (Details) - USD ($)	Dec. 31, 2023	Jun. 30, 2023	Feb. 17, 2023
Intangible Asset
Intangible asset	$ 0	$ 100,000	$ 100,000
Less: Amortization	0	(100,000)
Property and equipment net	$ 0	$ 0

Intangible Asset (Details Narra

Intangible Asset (Details Narrative) - USD ($)	1 Months Ended	6 Months Ended	12 Months Ended
	Feb. 17, 2023	Dec. 31, 2023	Jun. 30, 2023
Intangible Asset
Impairment expense		$ 0	$ 100,000
Cost of intangible asset	$ 100,000	0	$ 100,000
Purchase price of intangible asset	$ 100,000
Intangible asset		$ 0

Inventory (Details Narrative)

Inventory (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Jun. 30, 2023
Inventory
Inventory valuation adjustment	$ 19,057	$ 0	$ 49,917	$ 0
Inventory	$ 14,291		$ 14,291		$ 42,483

Common Stock (Details Narrative

Common Stock (Details Narrative) - USD ($)				3 Months Ended	12 Months Ended
	Jun. 09, 2023	May 08, 2023	Oct. 15, 2021	Sep. 30, 2021	Jun. 30, 2021	Dec. 31, 2023	Jun. 30, 2023
Common stock shares issued						101,250,000	101,250,000
Promissory note converted into equity shares, per share amount		$ 0.20
Common stock shares outstanding						101,250,000	101,250,000
Common Stocks [Member]
Proceeds relating to share subscriptions for the issuance of common shares				$ 3,000	$ 32,000
Common stock per share			$ 0.10	$ 0.10
Common stock shares issued during period			26,250,000
Common stock shares issued						101,250,000
Promissory note issued to purchase intangible assets		$ 100,000
Promissory note converted into equity shares		37,500,000
Promissory note converted into equity shares, per share amount		$ 0.20
Forward stock split	75:1
Common stock shares outstanding						101,250,000
Proceeds from share subscriptions received			$ 35,000		$ 32,000

Promissory Note Payable (Detail

Promissory Note Payable (Details Narrative)	May 08, 2023 USD ($) $ / shares shares
Promissory Note Payable
Promissory note issued to purchase intangible assets | $	$ 100,000
Promissory note converted into equity shares | shares	500,000
Promissory note converted into equity shares, per share amount | $ / shares	$ 0.20

Loans Payable (Details Narrativ

Loans Payable (Details Narrative) - USD ($)	Dec. 31, 2023	Jun. 30, 2023
Loans Payable
Loans payable	$ 16,000	$ 16,000