Yumba Records Storage 10-Q 20 Apr 20 2020 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Feb. 29, 2020	Apr. 17, 2020
Document And Entity Information
Entity Registrant Name	YUMBA RECORDS STORAGE, INC.
Entity Central Index Key	0001750398
Document Type	10-Q
Amendment Flag	false
Current Fiscal Year End Date	--08-31
Entity Small Business	true
Entity Shell Company	true
Entity Emerging Growth Company	true
Entity Current Reporting Status	Yes
Document Period End Date	Feb. 29, 2020
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2020
Entity Ex Transition Period	true
Entity Common Stock Shares Outstanding		11,000,000
Entity File Number	333-22981
Entity Address Address Line 1	H. No FF-2, First Floor
Entity Address Address Line 2	Rosemina Arcade, Malbhat
Entity Address Postal Zip Code	403601
Entity Tax Identification Number	32-0603983
Entity Address City Or Town	Margao
Local Phone Number	91-9689157273
City Area Code	011
Entity Address Country	IN
Entity Interactive Data Current	Yes

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Feb. 29, 2020	Aug. 31, 2019
Current assets
Cash	$ 30,100	$ 408
Total current assets	30,100	408
Total assets	30,100	408
Current liabilities
Accounts payable and accrued liabilities	728	728
Due to related party	630	2,871
Total current liabilities	1,358	3,599
Long term liabilities
Notes payable, net of discount	13,844	13,503
Total liabilities	15,202	17,102
STOCKHOLDERS' EQUITY (DEFICIT)
Common stock: $0.001 par value, 200,000,000 authorized, 11,000,000 and 6,000,000 issued and outstanding as of February 29, 2020 and August 31, 2019 respectively	11,000	6,000
Additional paid-in capital	46,945	1,945
Accumulated deficit	(43,047)	(24,639)
Total stockholders' equity (deficit)	14,898	(16,694)
Total liabilities and stockholders' equity (deficit)	$ 30,100	$ 408

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Feb. 29, 2020	Oct. 31, 2019	Aug. 31, 2019
STOCKHOLDERS' EQUITY (DEFICIT)
Common stock, shares par value	$ 0.001		$ 0.001
Common stock, shares authorized	200,000,000		200,000,000
Common stock, shares issued	11,000,000		6,000,000
Common stock, shares outstanding	11,000,000		6,000,000

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Feb. 29, 2020	Feb. 28, 2019	Feb. 29, 2020	Feb. 28, 2019
Revenue
Revenue	$ 419		$ 419
Expenses
General and administrative	7,652		8,680	66
Professional fees	3,000		9,738	4,500
Total expenses	10,652		18,418	4,566
Loss from operations	(10,233)		(17,999)	(4,566)
Other Expenses and Losses
Interest expense	(171)		(341)
Loss on foreign exchange	(33)		(68)
Loss before provision for income tax	(10,437)		(18,048)	(4,566)
Provision for income tax
Net Loss	$ (10,437)		$ (18,408)	$ (4,566)
Net loss per share - basic and diluted	$ 0	$ 0	$ 0	$ 0
Weighted average shares outstanding - basic and diluted	11,000,000	6,000,000	10,747,624	6,000,000

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Stockholders' equity (deficit) (unaudited) - USD ($)	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]
Balance, shares at Aug. 31, 2018		6,000,000
Balance, amount at Aug. 31, 2018	$ (5,937)	$ 6,000		$ (11,937)
Net loss for the period	$ (4,566)			$ (4,566)
Balance, shares at Nov. 30, 2018		6,000,000
Balance, amount at Nov. 30, 2018	$ 10,503	$ 6,000		$ (16,503)
Net loss for the period
Balance, shares at Feb. 28, 2019		6,000,000
Balance, amount at Feb. 28, 2019	$ 10,503	$ 6,000		$ (16,503)
Balance, shares at Aug. 31, 2019		6,000,000
Balance, amount at Aug. 31, 2019	$ (16,694)	$ 6,000	$ 1,945	$ (24,639)
Net loss for the period	(7,971)			(7,971)
Sale of common shares for cash, shares		5,000,000
Sale of common shares for cash, amount	$ 50,000	$ 5,000	$ 45,000
Balance, shares at Nov. 30, 2019		11,000,000
Balance, amount at Nov. 30, 2019	$ 25,335	$ 11,000	$ 46,945	$ (32,610)
Net loss for the period	$ (10,437)			$ (10,437)
Balance, shares at Feb. 29, 2020		11,000,000
Balance, amount at Feb. 29, 2020	$ 14,898	$ 11,000	$ 46,945	$ (43,047)

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Feb. 29, 2020	Feb. 28, 2019
Cash flows from operating activities
Net loss	$ (18,408)	$ (4,566)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of debt discount	341
Change in operating assets and liabilities:
Accounts payables and accrued liabilities		4,074
Due to related parties	(2,241)
Net cash used in operating activities	(20,308)	(492)
Cash flows from financing activities
Proceeds from sale of common shares for cash	50,000
Net cash provided by financing activities	50,000
Change in cash	29,692	(492)
Cash - beginning of period	408	10,290
Cash - end of period	30,100	9,798
Supplemental cash flow disclosures
Cash paid for: Interest
Cash paid for: Income tax

NATURE AND CONTINUANCE OF OPERA

NATURE AND CONTINUANCE OF OPERATIONS	6 Months Ended
	Feb. 29, 2020
NATURE AND CONTINUANCE OF OPERATIONS
Note 1 - NATURE AND CONTINUANCE OF OPERATIONS	Yumba Records Storage, Inc. (the "Company") was incorporated in the state of Nevada on July 21, 2017 ("Inception"). The Company plans to be a physical record storage and retrieval company . The Company's corporate headquarters are located in Margao, India and its fiscal year-end is August 31. Most of the activities of the Company have related to its organization, initial funding, and share issuances. In February 2020, the Company commenced its operations.

GOING CONCERN

GOING CONCERN	6 Months Ended
	Feb. 29, 2020
GOING CONCERN
Note 2 - GOING CONCERN	These unaudited financial statements have been prepared on a going concern basis, which assumes that the Company will continue to realize its assets and discharge its liabilities in the normal course of business. During the six months ended February 29, 2020, the Company incurred a net loss of $18,408. As of February 29, 2020, the Company had an accumulated deficit of $43,047. These factors, among others, raise substantial doubt about the ability of the Company to continue as a going concern within one year after the date that the financial statements are issued.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Feb. 29, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Note 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Condensed Consolidated Financial Information: The preparation of financial statements in accordance with generally accepted accounting principles in the United States of America requires the use of estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities known to exist as of the date the financial statements are published, and the reported amounts of revenues and expenses during the reporting period. Uncertainties with respect to such estimates and assumption are inherent in the preparation of the Company’s financial statements; accordingly, it is possible that the actual results could differ from these estimates and assumptions that could have a material effect on the reported amounts of the Company’s financial position and results of operations. Operating results for the six-month period ended February 29, 2020 are not necessarily indicative of the results that may be expected for the year ending August 31, 2020. The condensed consolidated balance sheet at August 31, 2019 has been derived from the audited financial statements at that date but does not include all of the information and footnotes required by generally accepted accounting principles in the U.S. for complete financial statements. Unaudited Condensed Consolidated Financial Statements The unaudited condensed consolidated financial statements include the accounts of Yumba Records Storage, Inc. and its wholly owned Canadian subsidiary, Yumba Records Storage Inc. and wholly owned Indian subsidiary, Yumba Records Storage Private Limited. All significant intercompany balances and transactions have been eliminated upon consolidation. Cash and Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. The Company maintains cash balances at one financial institution that is insured by the FDIC. Revenue Recognition The Company adopted Revenue from Contracts with Customers (Topic 606) (“ASC 606”). The new guidance sets forth a new five-step revenue recognition model which replaces the prior revenue recognition guidance in its entirety and is intended to eliminate numerous industry-specific pieces of revenue recognition guidance that have historically existed in GAAP. The underlying principle of the new standard is that a business or other organization will recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects what it expects to receive in exchange for the goods or services. The standard also requires more detailed disclosures and provides additional guidance for transactions that were not addressed completely in the prior accounting guidance. The Company adopted the standard using the modified retrospective method and the adoption did not have a material impact on its financial statements. The Company recognizes revenue when performance obligations under the terms of a contract with the customer are satisfied. Product sales occur once control is transferred upon delivery to the customer. Revenue is measured as the amount of consideration the Company expects to receive in exchange for transferring goods and services Use of Estimates and Assumptions The preparation of condensed consolidated financial statements in conformity with US 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 of the condensed consolidated financial statements and the reported amounts of revenues and expenses during the period. Actual results could differ from those estimates. Due to the limited level of operations, the Company has not had to make material assumptions or estimates other than the assumption that the Company is a going concern. Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, Accounting for Income Taxes. The asset and liability method provide that deferred 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 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 will measure and record a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized. Income (Loss) Per Share Basic earnings per share is computed by dividing net income (or loss) by the weighted- average number of shares outstanding during the period. Diluted earnings per share reflect the potential dilution of securities that could share in the earnings of the Company, assuming the issuance of an equivalent number of common shares pursuant to options, warrants, or convertible debt arrangements. Diluted earnings per share is not shown for periods in which the Company incurs a loss because it would be anti-dilutive. Similarly, potential common stock equivalents are not included in the calculation if the effect would be anti-dilutive. No potentially dilutive debt or equity securities were issued or outstanding during the six-month period ended February 29, 2020 and 2018. Financial Instruments The Company’s financial instruments consist of cash, accounts payables, notes payable and due to shareholder. The carrying amount of such approximate their fair value due to the short maturity of the instrument. Fair Value of Financial Instruments The Company follows ASC 820, Fair Value Measurements and Disclosures, for all financial instruments and non-financial instruments accounted for at fair value on a recurring basis. This accounting standard establishes a single definition of fair value and a framework for measuring fair value, sets out a fair value hierarchy to be used to classify the source of information used in fair value measurement and expands disclosures about fair value measurements required under other accounting pronouncements. It does not change existing guidance as to whether or not an instrument is carried at fair value. The Company defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. AS 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; Level 3: Defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. The Company has adopted ASC 825, Financial Instruments, which allows companies to choose to measure eligible financial instruments and certain other items at fair value that are not required to be measured at fair value. The Company has not elected the fair value option for any eligible financial instruments. Recent Accounting Pronouncements From time to time, new accounting pronouncements are issued by the FASB or other standard setting bodies that are adopted by the Company as of the specified effective date. Unless otherwise discussed, we believe that the impact of recently issued standards that are not yet effective will not have a material impact on our financial position or results of operations upon adoption.

COMMON STOCK

COMMON STOCK	6 Months Ended
	Feb. 29, 2020
COMMON STOCK
Note 4 - COMMON STOCK	The total number of common shares authorized that may be issued by the Company is 200,000,000 shares with a par value of $0.001 per share. The Company became a reporting company on June 3, 2019 and offered a total of 5,000,000 shares of Company’s common stock on a "self-underwritten" basis at a fixed price of $0.01 per share. In October 2019, the Company completed its offering of a total of 5,000,000 shares of Company’s common stock on a "self-underwritten" basis at a fixed price of $0.01 per share, for total proceeds of $50,000. As at February 29, 2020, there were no issued and outstanding stock options or warrants.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Feb. 29, 2020
RELATED PARTY TRANSACTIONS
Note 5 - RELATED PARTY TRANSACTIONS	The Company does not own any real property . In February 2020, the Company had lease premises from a related party for INR 12,000 rupees ($163) per month. A company related party has signed a storage service contract with the Company for INR 10,000 rupees ($137 ) per month, for a total of $nil and $nil during the three and six months ended February 29, 2020. The Company has received $15,170 from related party (Note 6).

RELATED PARTY NOTES PAYABLE, NE

RELATED PARTY NOTES PAYABLE, NET OF DISCOUNT	6 Months Ended
	Feb. 29, 2020
RELATED PARTY NOTES PAYABLE, NET OF DISCOUNT
Note 6 - RELATED PARTY NOTES PAYABLE, NET OF DISCOUNT	As of August 31, 2019, the Company received advances of $15,170 from a related party. These advances are unsecured with no interest. The Company entered into a formal promissory note for the advanced amount as of April 1, 2019, with a maturity date of December 31, 2021 with no stated interest rate. The computed discounted present value of the note payable at issuance, based on a 5% imputed interest rate, was $13,225 with $1,945 recognized as a debt discount, to be amortized over the life of the note using effective interest method. The amortization of the discount for three and six months ended February 29, 2020 was $171 and $341, respectively. For three and six months ended February 28, 2019 amortization of discount was $nil and $nil, respectively. Discount amortization is reported as interest expense. February 29, 2020 August 31, 2019 Principal amount of notes payable $ 15,170 $ 15,170 Less: unamortized discount (1,326 ) (1,667 ) Notes payable less unamortized discount $ 13,844 $ 13,503

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Feb. 29, 2020
SUBSEQUENT EVENTS
Note 7 - SUBSEQUENT EVENTS	Management has evaluated subsequent events through to the date these unaudited condensed consolidated financial statements were issued. Based on their evaluation, no material events have occurred that require disclosure.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Feb. 29, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
Condensed Consolidated Financial Information:	The preparation of financial statements in accordance with generally accepted accounting principles in the United States of America requires the use of estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities known to exist as of the date the financial statements are published, and the reported amounts of revenues and expenses during the reporting period. Uncertainties with respect to such estimates and assumption are inherent in the preparation of the Company’s financial statements; accordingly, it is possible that the actual results could differ from these estimates and assumptions that could have a material effect on the reported amounts of the Company’s financial position and results of operations. Operating results for the six-month period ended February 29, 2020 are not necessarily indicative of the results that may be expected for the year ending August 31, 2020. The condensed consolidated balance sheet at August 31, 2019 has been derived from the audited financial statements at that date but does not include all of the information and footnotes required by generally accepted accounting principles in the U.S. for complete financial statements.
Unaudited Consolidated Consolidated Financial Statements	The unaudited condensed consolidated financial statements include the accounts of Yumba Records Storage, Inc. and its wholly owned Canadian subsidiary, Yumba Records Storage Inc. and wholly owned Indian subsidiary, Yumba Records Storage Private Limited. All significant intercompany balances and transactions have been eliminated upon consolidation.
Cash and Cash Equivalents	The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. The Company maintains cash balances at one financial institution that is insured by the FDIC.
Revenue Recognition.	The Company adopted Revenue from Contracts with Customers (Topic 606) (“ASC 606”). The new guidance sets forth a new five-step revenue recognition model which replaces the prior revenue recognition guidance in its entirety and is intended to eliminate numerous industry-specific pieces of revenue recognition guidance that have historically existed in GAAP. The underlying principle of the new standard is that a business or other organization will recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects what it expects to receive in exchange for the goods or services. The standard also requires more detailed disclosures and provides additional guidance for transactions that were not addressed completely in the prior accounting guidance. The Company adopted the standard using the modified retrospective method and the adoption did not have a material impact on its financial statements. The Company recognizes revenue when performance obligations under the terms of a contract with the customer are satisfied. Product sales occur once control is transferred upon delivery to the customer. Revenue is measured as the amount of consideration the Company expects to receive in exchange for transferring goods and services.
Use of Estimates and Assumptions	The preparation of condensed consolidated financial statements in conformity with US 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 of the condensed consolidated financial statements and the reported amounts of revenues and expenses during the period. Actual results could differ from those estimates. Due to the limited level of operations, the Company has not had to make material assumptions or estimates other than the assumption that the Company is a going concern.
Income Taxes	The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, Accounting for Income Taxes. The asset and liability method provide that deferred 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 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 will measure and record a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized.
Income (Loss) Per Share	Basic earnings per share is computed by dividing net income (or loss) by the weighted- average number of shares outstanding during the period. Diluted earnings per share reflect the potential dilution of securities that could share in the earnings of the Company, assuming the issuance of an equivalent number of common shares pursuant to options, warrants, or convertible debt arrangements. Diluted earnings per share is not shown for periods in which the Company incurs a loss because it would be anti-dilutive. Similarly, potential common stock equivalents are not included in the calculation if the effect would be anti-dilutive. No potentially dilutive debt or equity securities were issued or outstanding during the six-month period ended February 29, 2020 and 2018.
Financial Instruments	The Company’s financial instruments consist of cash, accounts payables, notes payable and due to shareholder. The carrying amount of such approximate their fair value due to the short maturity of the instrument.
Fair Value of Financial Instruments	The Company follows ASC 820, Fair Value Measurements and Disclosures, for all financial instruments and non-financial instruments accounted for at fair value on a recurring basis. This accounting standard establishes a single definition of fair value and a framework for measuring fair value, sets out a fair value hierarchy to be used to classify the source of information used in fair value measurement and expands disclosures about fair value measurements required under other accounting pronouncements. It does not change existing guidance as to whether or not an instrument is carried at fair value. The Company defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. AS 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; Level 3: Defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. The Company has adopted ASC 825, Financial Instruments, which allows companies to choose to measure eligible financial instruments and certain other items at fair value that are not required to be measured at fair value. The Company has not elected the fair value option for any eligible financial instruments.
Recent Accounting Pronouncements	From time to time, new accounting pronouncements are issued by the FASB or other standard setting bodies that are adopted by the Company as of the specified effective date. Unless otherwise discussed, we believe that the impact of recently issued standards that are not yet effective will not have a material impact on our financial position or results of operations upon adoption.

RELATED PARTY NOTES PAYABLE, _2

RELATED PARTY NOTES PAYABLE, NET OF DISCOUNT (Table)	6 Months Ended
	Feb. 29, 2020
RELATED PARTY NOTES PAYABLE, NET OF DISCOUNT (Table)
Schedule of notes payable, Unamortized discount as interest expense	February 29, 2020 August 31, 2019 Principal amount of notes payable $ 15,170 $ 15,170 Less: unamortized discount (1,326 ) (1,667 ) Notes payable less unamortized discount $ 13,844 $ 13,503

NATURE AND CONTINUANCE OF OPE_2

NATURE AND CONTINUANCE OF OPERATIONS (Details Narrative)	6 Months Ended
	Feb. 29, 2020
NATURE AND CONTINUANCE OF OPERATIONS (Details Narrative)
State of incorporation	Nevada
Date of Incorporation	Jul. 21, 2017

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Feb. 29, 2020	Feb. 28, 2019	Feb. 29, 2020	Feb. 28, 2019	Aug. 31, 2019
GOING CONCERN (Details Narrative)
Net loss	$ (10,437)		$ (18,408)	$ (4,566)
Accumulated deficit	$ (43,047)		$ (43,047)		$ (24,639)

COMMON STOCK (Details Narrative

COMMON STOCK (Details Narrative) - USD ($)	1 Months Ended	6 Months Ended
	Oct. 31, 2019	Feb. 29, 2020	Feb. 28, 2019	Aug. 31, 2019	Jun. 03, 2019
Common stock, par value		$ 0.001		$ 0.001
Common stock, shares authorized		200,000,000		200,000,000
Common stock, shares issued		11,000,000		6,000,000
Common stock, shares outstanding		11,000,000		6,000,000
Proceeds from issuance of common stock		$ 50,000
Self Underwritten [Member]
Common stock, par value	$ 0.01				$ 0.01
Common stock, shares issued	5,000,000				5,000,000
Proceeds from issuance of common stock	$ 50,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Feb. 29, 2020	Aug. 31, 2019
Principal amount of notes payable	$ 15,170	$ 15,170
Due to related party	630	$ 2,871
Lease [Member]
Due to related party	163
Storage Service [Member]
Due to related party	$ 137

RELATED PARTY NOTES PAYABLE, _3

RELATED PARTY NOTES PAYABLE, NET OF DISCOUNT (Details) - USD ($)	Feb. 29, 2020	Aug. 31, 2019
RELATED PARTY NOTES PAYABLE, NET OF DISCOUNT (Details)
Principal amount of notes payable	$ 15,170	$ 15,170
Less: unamortized discount	(1,326)	(1,667)
Notes payable less unamortized discount	$ 13,844	$ 13,503

RELATED PARTY NOTES PAYABLE, _4

RELATED PARTY NOTES PAYABLE, NET OF DISCOUNT (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Feb. 29, 2020	Feb. 28, 2019	Feb. 29, 2020	Feb. 28, 2019	Aug. 31, 2019
Interest expense	$ (171)		$ (341)
Notes payable, net of discount	$ 13,844		$ 13,844		$ 13,503
President [Member]
Maturity date					Dec. 31, 2021
Advances from related party					$ 15,170
Notes payable, discount					5.00%
Notes payable, net of discount					$ 13,225
Debt discount					$ 1,945