| Summary of Significant Accounting Policies (Policies) | 6 Months Ended |
| May 31, 2021 |
| Accounting Policies [Abstract] | |
| Basis of Presentation | Basis of Presentation The accompanying
unaudited financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”)
for interim financial information and with the instructions to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include
all of the information and footnotes required by U.S. GAAP for complete financial statements. In the opinion of management, all adjustments
(all of which are of a normal recurring nature) considered necessary for a fair presentation have been included. Operating results for
the three months ended May 31, 2021 are not indicative of the results that may be expected for the year ending November 30, 2021 or for
any other future period. These unaudited financial statements and the unaudited condensed notes thereto should be read in conjunction
with the audited financial statements and notes thereto included in the Company’s Form 10-K for the year ended November 30, 2020,
filed with the Securities and Exchange Commission (the “SEC”) on February 1, 2021. |
| Use of Estimates | Use of Estimates The preparation of abbreviated financial statements
in conformity with accounting principles generally accepted in the United States of America 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 abbreviated financial statements and reported amounts of revenues and expenses during the reporting period. Actual results could
differ from those estimates. If actual results significantly differ from the Company’s estimates, the Company’s financial
condition and results of operations could be materially impacted. Significant estimates include deferred tax asset allowance. |
| Cash and Cash Equivalents | Cash and Cash Equivalents The Company considers all unrestricted demand deposits,
money market funds and highly liquid debt instruments with an original maturity of less than 90 days to be cash and cash equivalents.
There were no cash equivalents as of May 31, 2021 and November 30, 2020. |
| Property and Equipment | Property and Equipment All expenditures on the acquisition for property and
equipment are recorded at cost and capitalized as incurred, provided the asset benefits the Company for a period of more than one year.
Expenditures on routine repairs and maintenance of property and equipment are charged directly to operating expense. The property and
equipment are depreciated based upon its estimated useful life after being placed in service. The estimated useful life of computer equipment
is 3 years. When equipment is retired, sold or impaired, the resulting gain or loss is reflected in earnings. The Company’s Property
and Equipment are fully depreciated. |
| Impairment of Long-Lived Assets | Impairment of Long-Lived Assets In accordance with Accounting Standards Codification
360-10, “Property, Plant, and Equipment”, the Company periodically 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. The Company recognizes
an impairment loss when the sum of expected undiscounted future cash flows is less than the carrying amount of the asset. The amount of
impairment is measured as the difference between the asset’s estimated fair value and its book value. The Company did not impair
any long-lived assets as of May 31, 2021 and November 30, 2020. |
| Website Development Costs | Website Development Costs The Company accounts for website development costs
in accordance with Accounting Standards Codification 350-50 “Website Development Costs”. Accordingly, all costs incurred in
the planning stage are expensed as incurred, costs incurred in the website application and infrastructure development stage that meet
specific criteria are capitalized and costs incurred in the day to day operation of the website are expensed as incurred. |
| Fair Value of Financial Instruments | Fair Value of Financial Instruments The Company adopted ASC topic 820, “Fair Value
Measurements and Disclosures” (ASC 820), formerly SFAS No. 157 “Fair Value Measurements,” effective January 1, 2009.
ASC 820 defines “fair value” as the price that would be received for an asset or paid to transfer a liability (an exit price)
in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement
date. There was no impact relating to the adoption of ASC 820 to the Company’s abbreviated financial statements. ASC 820 also describes three levels of inputs that
may be used to measure fair value:
Level 1: Observable inputs that reflect unadjusted quoted prices for identical assets or liabilities traded in active markets.
Level 2: Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.
Level 3: Inputs that are generally unobservable. These inputs may be used with internally developed methodologies that result in management’s best estimate of fair value. Financial instruments consist principally of cash,
accounts payable, accrued liabilities and other current liabilities. The carrying amounts of such financial instruments in the accompanying
balance sheets approximate their fair values due to their relatively short- term nature. The fair value of long-term debt is based on
current rates at which the Company could borrow funds with similar remaining maturities. The carrying amounts approximate fair value.
It is management’s opinion that the Company is not exposed to any significant currency or credit risks arising from these financial
instruments. |
| Revenue Recognition | Revenue Recognition In May 2014, the FASB issued
ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606). This standard provides a single model for revenue arising from contracts
with customers and supersedes current revenue recognition guidance. The core principle of the guidance 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. Nestbuilder adopted the standard effective December 1, 2018 retrospectively. Revenue from Contracts
with Customers Revenue is recognized when
all of the following criteria are met: ● Identification
of the contract, or contracts, with a customer ● Identification
of the performance obligations in the contract ● Determination
of the transaction price ● Allocation of
the transaction price to the performance obligations in the contract ● Recognition
of revenue when, or as, we satisfy performance obligation |
| Cost of Revenues | Cost of Revenues Cost of revenues includes costs attributable to services
sold and delivered. These costs include engineering costs incurred to maintain our networks. |
| Advertising Expense | Advertising Expense Advertising costs are charged to expense as incurred
and are included in marketing and promotions expense in the accompanying financial statements. Advertising expense for the six months
ended May 31, 2021 and 2020 were $319 and $11,756 respectively. |
| Share-Based Compensation | Share-Based Compensation The Company computes share based payments in accordance
with Accounting Standards Codification 718-10 “Compensation” (ASC 718-10). ASC 718-10 establishes standards for the accounting
for transactions in which an entity exchanges its equity instruments for goods and services at fair value, focusing primarily on accounting
for transactions in which an entity obtains employees services in share-based payment transactions. It also addresses transactions in
which an entity incurs liabilities in exchange for goods and services that are based on the fair value of an entity’s equity instruments
or that may be settled by the issuance of those equity instruments. In March 2005, the SEC issued SAB No. 107, Share-Based Payment (“SAB
107”) which provides guidance regarding the interaction of ASC 718-10 and certain SEC rules and regulations. The Company has applied
the provisions of SAB 107 in its adoption of ASC 718-10. The Company accounts for non-employee share-based awards in accordance with ASU
ASU 2018-7, Equity Based Payments to Non-Employees. The Company estimates the fair value of stock options by using the Black-Scholes option
pricing model. |
| Income Taxes | Income Taxes The Company accounts for income taxes in accordance
with ASC 740, Accounting for Income Taxes, as clarified by ASC 740-10, Accounting for Uncertainty in Income Taxes. Under this method,
deferred income taxes are determined based on the estimated future tax effects of differences between the financial statement and tax
basis of assets and liabilities and net operating loss and tax credit carryforwards given the provisions of enacted tax laws. Deferred
income tax provisions and benefits are based on changes to the assets or liabilities from year to year. In providing for deferred taxes,
the Company considers tax regulations of the jurisdictions in which the Company operates, estimates of future taxable income, and available
tax planning strategies. If tax regulations, operating results or the ability to implement tax-planning strategies vary, adjustments to
the carrying value of deferred tax assets and liabilities may be required. Valuation allowances are recorded related to deferred tax assets
based on the “more likely than not” criteria of ASC 740. ASC 740-10 requires that the Company recognize the
financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain
the position following an audit. For tax positions meeting the “more-likely-than-not” threshold, the amount recognized in
the financial statements is the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement
with the relevant tax authority. The company has applied for an extension of time to file with the Internal Revenue Service. The Company recognizes expenses for tax penalties
and interest assessed by the Internal Revenue Service and other taxing authorities upon receiving valid notice of assessments. The Company
has received no such notices as of May 31, 2021. |
| Earnings Per Share | Earnings Per Share Basic earnings per share is computed by dividing net
income attributable to common stockholders by the weighted average number of shares of common stock outstanding during the period. Diluted earnings per share is computed by dividing
net income attributable to common stockholders by the weighted average number of shares of common stock, common stock equivalents and
potentially dilutive securities outstanding during each period. Diluted loss per common share is considered to be equal to basic because
the common stock equivalents are anti-dilutive.
3 Months 6 Months
May 31, 2021 May 31, 2021
Shares on issuance of warrants as share-based compensation 1,330,000 1,330,000
Shares on convertible promissory notes 400,242 410,271
1,730,242 1,740,271 |
| Concentrations, Risks and Uncertainties | Concentrations, Risks
and Uncertainties The Company’s operations are related to the
real estate industry and its prospects for success are tied indirectly to interest rates and the general housing and business climates
in the United States. |
| Recently Issued Accounting Standards | Recently Issued Accounting Standards In February 2016, the FASB issued ASU 2016-02, Leases
(“ASU 2016-02”). The standard amends the existing accounting standards for lease accounting, including requiring lessees to
recognize most leases on their balance sheets and making targeted changes to lessor accounting. ASU 2016-02 will be effective beginning
in the first quarter of fiscal 2020. Early adoption of ASU 2016-02 is permitted. The new leases standard requires a modified retrospective
transition approach for all leases existing at, or entered into after, the date of initial application, with an option to use certain
transition relief. The company does not have any leasing arrangements. 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 and not implemented that might have a material impact on its financial position or results of operations. |
