WB Burgers Asia (WBBA) 10-Q 21 Jun 21 2021 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Apr. 30, 2021	Jun. 21, 2021
Document And Entity Information
Entity Registrant Name	Business Solutions Plus, Inc.
Entity Central Index Key	0001787412
Document Type	10-Q
Document Period End Date	Apr. 30, 2021
Amendment Flag	false
Current Fiscal Year End Date	--07-31
Smaller Reporting Company	true
Entity Emerging Growth Company	true
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Entity Shell Company	true
Entity Common Stock Shares Outstanding		500,000,000
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2021
State of Incorporation	NV
Transition Period	false
Entity Small Business	true
Interactive Data Current	Yes
Entity File Number	000-56233

Balance Sheets (April 30, 2021

Balance Sheets (April 30, 2021 Unaudited) - USD ($)	Apr. 30, 2021	Jul. 31, 2020
ASSETS
Total Assets	$ 0	$ 0
Current Liabilities
Accrued expenses	2,100
Total Current Liabilities	2,100
TOTAL LIABILITIES	2,100
Stockholders' Equity (Deficit)
Preferred stock ($.0001 par value, 200,000,000 shares authorized as of April 30, 2021; 1,000,000 and 0 issued and outstanding as of April 30, 2021 and July 31, 2020, respectively)	100
Common stock ($.0001 par value, 500,000,000 shares authorized as of April 30, 2021, 500,000,000 shares at $.0001 par value and 1,000,000 shares at $.001 par value issued and outstanding as of April 30, 2021 and July 31, 2020, respectively)	50,000	1,000
Additional Paid In Capital	61,099	1,074
Accumulated Deficit	(113,299)	(2,074)
Total Stockholders' Equity (Deficit)	(2,100)
Total Liabilities & Stockholders' Equity (Deficit)	$ 0	$ 0

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - $ / shares	Apr. 30, 2021	Jul. 31, 2020
StockholdersEquity
Preferred Stock Par Or Stated Value Per Share	$ 0.0001	$ 0.001
Preferred Stock Shares Authorized	200,000,000	5,000,000
Preferred Stock Shares Issued	1,000,000	0
Preferred Stock Shares Outstanding	1,000,000	0
Common Stock Par Or Stated Value Per Share	$ 0.0001	$ 0.001
Common Stock Shares Authorized	500,000,000	900,000,000
Common Stock Shares Issued	500,000,000	1,000,000
Common Stock Shares Outstanding	500,000,000	1,000,000

Statements of Operations (Unaud

Statements of Operations (Unaudited) - USD ($)	3 Months Ended		8 Months Ended	9 Months Ended
	Apr. 30, 2021	Apr. 30, 2020	Apr. 30, 2020	Apr. 30, 2021
Income Statement [Abstract]
General and administrative expenses	$ 102,425		$ 2,074	$ 111,225
Total Operating Expenses	102,425		2,074	111,225
Net Loss	$ (102,425)		$ (2,074)	$ (111,225)
Basic and Diluted net loss per common share	$ 0		$ 0	$ 0
Weighted average number of common shares outstanding - Basic and Diluted	500,000,000	1,000,000	1,000,000	500,000,000

Statement of Changes in Stockho

Statement of Changes in Stockholders Equity (Deficit) (Unaudited) - USD ($)	Common Stock	Series A Preferred Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Beginning Balance (Monetary) at Aug. 31, 2019
Common shares issued as compensation for services rendered to the company (Monetary)	$ 1,000				1,000
Common shares issued as compensation for services rendered to the company (shares)	1,000,000
Expenses paid on behalf of the Company and contributed to capital			1,074		1,074
Net loss				(2,074)	(2,074)
Ending Balance (Monetary) at Oct. 31, 2019	$ 1,000		1,074	(2,074)
Ending Balance (Shares) at Oct. 31, 2019	1,000,000
Beginning Balance (Monetary) at Jan. 31, 2020	$ 1,000		1,074	(2,074)
Beginning Balance (Shares) at Jan. 31, 2020	1,000,000
Net loss
Ending Balance (Monetary) at Apr. 30, 2020	$ 1,000		1,074	(2,074)
Ending Balance (Shares) at Apr. 30, 2020	1,000,000
Beginning Balance (Monetary) at Jul. 31, 2020	$ 1,000		1,074	(2,074)
Beginning Balance (Shares) at Jul. 31, 2020	1,000,000
Net loss				(750)	(750)
Ending Balance (Monetary) at Oct. 31, 2020	$ 1,000		1,074	(2,824)	(750)
Ending Balance (Shares) at Oct. 31, 2020	1,000,000
Beginning Balance (Monetary) at Jul. 31, 2020	$ 1,000		1,074	(2,074)
Beginning Balance (Shares) at Jul. 31, 2020	1,000,000
Expenses paid on behalf of the Company and contributed to capital					9,125
Net loss					(111,225)
Ending Balance (Monetary) at Apr. 30, 2021	$ 50,000	$ 100	61,099	(113,299)	(2,100)
Ending Balance (Shares) at Apr. 30, 2021	500,000,000	1,000,000
Beginning Balance (Monetary) at Oct. 31, 2020	$ 1,000		1,074	(2,824)	(750)
Beginning Balance (Shares) at Oct. 31, 2020	1,000,000
Expenses paid on behalf of the Company and contributed to capital			6,950		6,950
Net loss				(8,050)	(8,050)
Ending Balance (Monetary) at Jan. 31, 2021	$ 1,000		8,024	(10,874)	(1,850)
Ending Balance (Shares) at Jan. 31, 2021	1,000,000
Common shares returned to the Company (Monetary)	$ (1,000)		1,000
Common shares returned to the Company (Shares)	(1,000,000)
Common shares issued after reorganization (Monetary)	$ 50,000		(50,000)
Common shares issued after reorganization (Shares)	500,000,000
Series A preferred shares issued after reorganization (Monetary)		$ 100	99,900		100,000
Series A preferred shares issued after reorganization (Shares)		1,000,000
Expenses paid on behalf of the Company and contributed to capital			2,175		2,175
Net loss				(102,425)	(102,425)
Ending Balance (Monetary) at Apr. 30, 2021	$ 50,000	$ 100	$ 61,099	$ (113,299)	$ (2,100)
Ending Balance (Shares) at Apr. 30, 2021	500,000,000	1,000,000

Statements of Cash Flows (Unaud

Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended	8 Months Ended	9 Months Ended
	Apr. 30, 2021	Apr. 30, 2020	Apr. 30, 2021
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (102,425)	$ (2,074)	$ (111,225)
Common stock issued		1,000
Preferred stock issued			100,000
Accrued Expenses			2,100
Net cash used in operating activities		(1,074)	(9,125)
CASH FLOWS FROM FINANCING ACTIVITIES
Expenses contributed to capital	2,175	1,074	9,125
Net cash provided by financing activities		1,074	9,125
Net increase (decrease) in cash and cash equivalents		0	0
Beginning cash balance		0	0
Ending cash balance	$ 0	0	0
SUPPLEMENTAL INFORMATION:
Interest paid
Income taxes paid

Note 1 - Organization and Descr

Note 1 - Organization and Description of Business	9 Months Ended
	Apr. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Description of Business	N ote 1 – Organization and Description of Business Business Solutions Plus, Inc. (we, us, our, or the "Company") was incorporated on August 30, 2019 in the State of Nevada. On August 30, 2019, Paul Moody was appointed Chief Executive Officer, Chief Financial Officer, and Director of Business Solutions Plus, Inc. On March 3, 2021, Business Solutions Plus, Inc. (the “Company” or “Successor”) transmuted its business plan from that of a blank check shell company to forming a holding company that is a business combination related shell company. The reason for the change being that our sole director desires to complete a holding company reorganization (“Reorganization”) pursuant to NRS 92A.180, NRS A.200, NRS 92A.230 and NRS 92A.250. The constituent corporations in the Reorganization will be InterActive Leisure Systems, Inc. (“IALS” or “Predecessor”), the Company and Business Solutions Merger Sub, Inc. (“Merger Sub”). Our director is the sole director/officer of each constituent corporation in the anticipated Reorganization. In preparation of the Reorganization, our sole and controlling shareholder, Flint Consulting Services, LLC as of date first written above cancelled and returned to the Company’s treasury all issued and outstanding common shares of the Company held and owned by it. The Company issued 1,000 common shares of its common stock to Predecessor and Merger Sub issued 1,000 shares of its common stock to the Company prior to the Reorganization. Immediately prior to the merger, the Company was a wholly owned direct subsidiary of IALS and Merger Sub was a wholly owned and direct subsidiary of the Company. On March 22, 2021, the company filed articles of merger with the Nevada Secretary of State. The merger became effective on March 31, 2021 at 4:00 PM EST(“Effective Time”). At the Effective Time, Predecessor merged with and into Merger Sub (the “Merger), and Predecessor was the surviving corporation. Each share of Predecessor common stock issued and outstanding immediately prior to the Effective Time was converted into one validly issued, fully paid and non-assessable share of Successor common stock. In addition, the new ticker symbol “BSPI” was announced April 14, 2021 on the Financial Industry Regulatory Authority’s daily list with a market effective date of April 15, 2021. The Company received a new CUSIP Number 12330M107. As of April 30, 2021, the Company had not yet commenced any operations. The Company has elected July 31st as its year end.

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	9 Months Ended
	Apr. 30, 2021
Accounting Policies [Abstract]
Significant Accounting Policies	Note 2 – Summary of Significant Accounting Policies Basis of Presentation This summary of significant accounting policies is presented to assist in understanding the Company's financial statements. These accounting policies conform to accounting principles, generally accepted in the United States of America, and have been consistently applied in the preparation of the financial statements. 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 of the financial statements and the reported amounts of revenues and expenses during the reporting period. In the opinion of management, all adjustments necessary in order to make the financial statements not misleading have been included. Actual results could differ from those estimates. 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. Cash and cash equivalents at April 30, 2021 and July 31, 2020 were $0. Income Taxes The Company accounts for income taxes under ASC 740, “ Income Taxes Basic Earnings (Loss) Per Share The Company computes basic and diluted earnings (loss) per share in accordance with ASC Topic 260, Earnings per Share The Company does not have any potentially dilutive instruments as of April 30, 2021 and, thus, anti-dilution issues are not applicable. Fair Value of Financial Instruments The Company’s balance sheet includes certain financial instruments. The carrying amounts of current assets and current liabilities approximate their fair value because of the relatively short period of time between the origination of these instruments and their expected realization. ASC 820, Fair Value Measurements and Disclosures - Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. - Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means. - Level 3 - Inputs that are both significant to the fair value measurement and unobservable. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of April 30, 2021. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments. These financial instruments include accrued expenses. Related Parties The Company follows ASC 850, Related Party Disclosures, Share-Based Compensation ASC 718, “ Compensation – Stock Compensation The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of ASC 505-50, “ Equity – Based Payments to Non-Employees.” The Company had no stock-based compensation plans as of April 30, 2021. The Company’s stock based compensation for the periods ended April 30, 2021 and July 31, 2020 were $100,000 and $1,000, respectively. Recently Issued Accounting Pronouncements In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). ASU 2016-02 We have no assets and or leases and do not believe we will be impacted in the foreseeable future by the newly adopted accounting standard(s) mentioned above. 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 pronouncements that have been issued that might have a material impact on its financial position or results of operations.

Note 3 - Going Concern

Note 3 - Going Concern	9 Months Ended
	Apr. 30, 2021
Going Concern
Going Concern	Note 3 – Going Concern The Company’s financial statements are prepared in accordance with generally accepted accounting principles applicable to a going concern that contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company demonstrates adverse conditions that raise substantial doubt about the Company's ability to continue as a going concern for one year following the issuance of these financial statements. These adverse conditions are negative financial trends, specifically operating loss, working capital deficiency, and other adverse key financial ratios. The Company has not established any source of revenue to cover its operating costs. Management plans to fund operating expenses with related party contributions to capital. There is no assurance that management's plan will be successful. The financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classification of liabilities that might be necessary in the event that the Company cannot continue as a going concern.

Note 4 - Income Taxes

Note 4 - Income Taxes	9 Months Ended
	Apr. 30, 2021
Schedule of Investments [Abstract]
Income Taxes	Note 4 – Income Taxes The Company has not recognized an income tax benefit for its operating losses generated based on uncertainties concerning its ability to generate taxable income in future periods. The tax benefit for the period presented is offset by a valuation allowance established against deferred tax assets arising from the net operating losses, the realization of which could not be considered more likely than not. In future periods, tax benefits and related deferred tax assets will be recognized when management considers realization of such amounts to be more likely than not. As of April 30, 2021, the Company has incurred a net loss of approximately $13,299 which resulted in a net operating loss for income tax purposes. The loss results in a deferred tax asset of approximately $2,793 at the effective statutory rate of 21%. The deferred tax asset has been off-set by an equal valuation allowance. Given our inception on August 30, 2019, and our fiscal year end of July 31, 2020, we have completed only one taxable fiscal year.

Note 5 - Commitments and Contin

Note 5 - Commitments and Contingencies	9 Months Ended
	Apr. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 5 – Commitments and Contingencies T he Company follows ASC 450-20, Los Contingencies,

Note 6 - Accrued Expenses

Note 6 - Accrued Expenses	9 Months Ended
	Apr. 30, 2021
Payables and Accruals [Abstract]
Accrued Expenses	Note 6 – Accrued Expenses Accrued expenses totaled $2,100 and $0 as of April 30, 2021 and July 31, 2020, respectively, and consisted primarily of professional fees.

Note 7 - Shareholder Equity

Note 7 - Shareholder Equity	9 Months Ended
	Apr. 30, 2021
Equity [Abstract]
Shareholders Equity	Note 7 – Shareholder Equity Preferred Stock The authorized preferred stock of the Company consists of 200,000,000 shares with a par value of $0.0001. There were 1,000,000 shares issued and outstanding as of April 30, 2021 and no shares issued and outstanding as of July 31, 2020. On February 9, 2021, the Company filed, with the Secretary of State of Nevada, (“NSOS”) Restated Articles of Incorporation which amended the par value and authorized preferred stock. The Company withdrew its designated Series Z Preferred Stock and designated a new class of preferred stock described as Series A Preferred Stock. No shares of Preferred Stock of any series were issued and outstanding prior to or after the recording of the Restated Articles of Incorporation with NSOS. . After the amendment, total authorized shares were 700,000,000, 500,000,000 common shares and 200,000,000 preferred shares, both with a par value of $.0001. On March 4, 2021, Business Solutions Plus, Inc., (the “Company” or “Successor”) announced on Form 8-K plans to participate in a holding company reorganization (“the Reorganization” or “Merger”) with InterActive Leisure Systems, Inc. (“IALS” or “Predecessor”), the Company and Business Solutions Merger Sub, Inc. (“Merger Sub”), collectively (the “Constituent Corporations”) pursuant to NRS 92A.180, NRS A.200, NRS 92A.230 and NRS 92A.250. Immediately prior to the Reorganization, the Company was a direct and wholly owned subsidiary of Interactive Leisure Systems, Inc. and Business Solutions Merger Sub, Inc. was a direct and wholly owned subsidiary of the Company. As disclosed in our 8-K filed on March 26, 2021, the above mentioned Reorganization was legally effective as of March 31, 2021. Each share of Predecessor’s common stock issued and outstanding immediately prior to the Effective Time was converted into one validly issued, fully paid and non-assessable share of Successor common stock. The control shareholder of the Predecessor, Flint Consulting Services, LLC, (“Flint”) a Wyoming limited liability company became the same control shareholder of the Successor. Jeffrey DeNunzio, as sole member of Flint is deemed to be the indirect and beneficial holder of 405,516,868 shares of Common Stock and 1,000,000 shares of Series A Preferred Stock of the Company representing approximately 93.70% voting control of the Company. Paul Moody, our sole officer/director is the same officer/director of the Predecessor. There are no other shareholders or any officer/director holding at least 5% of the outstanding voting shares of the Company. Due to the 93.7% voting control, the Series A Preferred shares were valued at $.10 per share when issued. Common Stock The authorized common stock of the Company consists of 500,000,000 shares with a par value of $0.0001 at April 30, 2021 and with a par value of $.001 at July 31, 202 . There were 500,000,000 shares of common stock issued and outstanding as of April 30, 2021 and 1,000,000 shares issued and outstanding as of July 31, 2020. On February 9, 2021, the Company filed, with the Secretary of State of Nevada, (“NSOS”) Restated Articles of Incorporation which amended the Company’s par value and authorized common stock. . After the amendment, total authorized shares were 700,000,000, 500,000,000 common shares and 200,000,000 preferred shares, both with a par value of $.0001. On August 30, 2019, 1,000,000 common shares were issued to Flint Consulting Services for development of the Company’s business plan. On March 3, 2021, 1,000,000 common shares of the Company held and owned by Flint Consulting Services, LLC were cancelled and returned to the treasury of the Company. This action resulted in no shares issued and outstanding. On March 4, 2021, Business Solutions Plus, Inc., (the “Company” or “Successor”) announced on Form 8-K plans to participate in a holding company reorganization (“the Reorganization” or “Merger”) with InterActive Leisure Systems, Inc. (“IALS” or “Predecessor”), the Company and Business Solutions Merger Sub, Inc. (“Merger Sub”), collectively (the “Constituent Corporations”) pursuant to NRS 92A.180, NRS A.200, NRS 92A.230 and NRS 92A.250. Immediately prior to the Reorganization, the Company was a direct and wholly owned subsidiary of Interactive Leisure Systems, Inc. and Business Solutions Merger Sub, Inc. was a direct and wholly owned subsidiary of the Company. As disclosed in our 8-K filed on March 26, 2021, the above mentioned Reorganization was legally effective as of March 31, 2021. Each share of Predecessor’s common stock issued and outstanding immediately prior to the Effective Time was converted into one validly issued, fully paid and non-assessable share of Successor common stock. The control shareholder of the Predecessor, Flint Consulting Services, LLC, (“Flint”) a Wyoming limited liability company became the same control shareholder of the Successor. Jeffrey DeNunzio, as sole member of Flint is deemed to be the indirect and beneficial holder of 405,516,868 shares of Common Stock and 1,000,000 shares of Series A Preferred Stock of the Company representing approximately 93.70% voting control of the Company. Paul Moody, our sole officer/director is the same officer/director of the Predecessor. There are no other shareholders or any officer/director holding at least 5% of the outstanding voting shares of the Company Additional Paid-In Capital The Company’s sole officer and director, Paul Moody, paid expenses on behalf of the company totaling $2,625 during the period ended April 30, 2021. Related party, Jeffrey DeNunzio, paid expenses on behalf of the company totaling $6,500 during the period ended April 30, 2021. The $9,125 in total payments are considered contributions to the company with no expectation of repayment and are posted as additional paid-in capital. The Company’s sole officer and director, Paul Moody, paid expenses on behalf of the company totaling $1,074 during the period ended July 31, 2020. The $1,074 in total payments are considered contributions to the company with no expectation of repayment and are posted as additional paid-in capital.

Note 8 - Related Party Transact

Note 8 - Related Party Transactions	9 Months Ended
	Apr. 30, 2021
Related Party Transactions [Abstract]
Related Party Transactions	Note 8 – Related-Party Transactions Office Space We utilize the home office space and equipment of our management at no cost.

Note 9 - Subsequent Events

Note 9 - Subsequent Events	9 Months Ended
	Apr. 30, 2021
Subsequent Events [Abstract]
Subsequent Events	Note 9 – Subsequent Events Subsequent to April 30, 2021, former sole director, Paul Moody, paid expenses on behalf of the Company totaling $1,388. These payments are considered contributions to the company with no expectation of repayment and are posted as additional paid-in capital. On May 4, 2021, the Company entered into a Share Purchase Agreement (the “Agreement”) by and among Flint Consulting Services, LLC, a Wyoming Limited Liability Company (“FLINT”), and White Knight Co., Ltd., a Japan Company (“WKC”), pursuant to which, on May 7, 2021, (“Closing Date”) , FLINT sold 405,516,868 shares of the Company’s Restricted Common Stock and 1,000,000 Shares of Series A Preferred Stock, representing approximately 93.70% voting control of the Company. WKC paid consideration of three hundred twenty-five thousand dollars ($325,000) (the “Purchase Price”). The consummation of the transactions contemplated by the Agreement resulted in a change in control of the Company, with WKC becoming the Company’s largest controlling stockholder. The sole shareholder of White Knight Co., Ltd., a Japanese Company, is Koichi Ishizuka. On the Closing Date, Mr. Paul Moody resigned as the Company’s Chief Executive Officer, Chief Financial Officer, President, Secretary, Treasurer. In addition, Mr. Moody resigned as Director on the Closing Date and his resignation is to be effective upon the 10th day after the mailing of the Company’s information statement on Schedule 14f-1 to the Company’s stockholders. On the Closing Date, Mr. Koichi Ishizuka was appointed as the Company’s Chief Executive Officer, Chief Financial Officer, President, Secretary, Treasurer, and Director.

Note 2. Summary of Significant

Note 2. Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Apr. 30, 2021
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation This summary of significant accounting policies is presented to assist in understanding the Company's financial statements. These accounting policies conform to accounting principles, generally accepted in the United States of America, and have been consistently applied in the preparation of the financial statements.
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 of the financial statements and the reported amounts of revenues and expenses during the reporting period. In the opinion of management, all adjustments necessary in order to make the financial statements not misleading have been included. Actual results could differ from those estimates.
Cash and Cash Equivalents	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. Cash and cash equivalents at April 30, 2021 and July 31, 2020 were $0.
Income Taxes	Income Taxes The Company accounts for income taxes under ASC 740, “ Income Taxes
Basic Earnings (Loss) Per Share	Basic Earnings (Loss) Per Share The Company computes basic and diluted earnings (loss) per share in accordance with ASC Topic 260, Earnings per Share The Company does not have any potentially dilutive instruments as of April 30, 2021 and, thus, anti-dilution issues are not applicable.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company’s balance sheet includes certain financial instruments. The carrying amounts of current assets and current liabilities approximate their fair value because of the relatively short period of time between the origination of these instruments and their expected realization. ASC 820, Fair Value Measurements and Disclosures - Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. - Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means. - Level 3 - Inputs that are both significant to the fair value measurement and unobservable. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of April 30, 2021. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments. These financial instruments include accrued expenses.
Related Parties	Related Parties T he Company follows ASC 850, Related Party Disclosures,
Share-Based Compensation	Share-Based Compensation ASC 718, “ Compensation – Stock Compensation The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of ASC 505-50, “ Equity – Based Payments to Non-Employees.” The Company had no stock-based compensation plans as of April 30, 2021. The Company’s stock based compensation for the periods ended April 30, 2021 and July 31, 2020 were $100,000 and $1,000, respectively.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). ASU 2016-02 We have no assets and or leases and do not believe we will be impacted in the foreseeable future by the newly adopted accounting standard(s) mentioned above. 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 pronouncements that have been issued that might have a material impact on its financial position or results of operations.

Share Based Compensation (Detai

Share Based Compensation (Details) - USD ($)	2 Months Ended	8 Months Ended	11 Months Ended
	Oct. 31, 2019	Apr. 30, 2020	Jul. 31, 2020
Share Based Compensation
Stock based compensation	$ 1,000	$ 100,000	$ 1,000

Accrued Expenses (Details)

Accrued Expenses (Details) - USD ($)	Apr. 30, 2021	Jul. 31, 2020
Loan Forgiven
Accrued Expenses	$ 2,100

Expenses Paid on Behalf of the

Expenses Paid on Behalf of the Company (Details) - USD ($)	9 Months Ended	11 Months Ended
	Apr. 30, 2021	Jul. 31, 2020
Expenses Paid On Behalf Of Company
Total payments by former officer/ director Paul Moody, and or former control person Jeffrey DeNunzio, via Flint Consulting Services, LLC	$ 9,125	$ 1,074