| 4. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 9 Months Ended | 10 Months Ended |
| Mar. 31, 2021 | Jun. 30, 2020 |
| Accounting Policies [Abstract] | | |
| Basis of Preparation | The accompanying interim condensed financial
statements have been prepared to present the balance sheet, the statement of operations and comprehensive loss, statement of changes
in shareholders’ equity and statement of cash flows of the Company for the nine month period ended March 31, 2021, and have
been prepared in accordance with US GAAP. | The accompanying financial statements have been
prepared to present the balance sheet, the statement of operations and comprehensive loss, statement of changes in shareholders’
equity and statement of cash flows of the Company for the period ended from September 6, 2019 to June 30, 2020, and have been prepared
in accordance with US GAAP. |
| Use of Estimates | In preparing the interim condensed financial
statements in conformity with US GAAP, management makes estimates and assumptions that affect the reported amounts of assets and
liabilities and disclosures of contingent assets and liabilities at the dates of the interim condensed financial statements, as
well as the reported amounts of revenues and expenses during the reporting periods. Management makes these estimates using the
best information available at the time the estimates are made. However, actual results could differ materially from those estimates. | In preparing financial statements in conformity
with US GAAP, management makes estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures
of contingent assets and liabilities at the dates of the financial statements, as well as the reported amounts of revenues and
expenses during the reporting periods. Management makes these estimates using the best information available at the time the estimates
are made. However, actual results could differ materially from those estimates. |
| Concentrations of Credit Risk | Financial instruments that potentially subject
the Company to significant concentrations of credit risk consist principally of cash and accounts receivable. As at March 31, 2021,
substantially all of the Company’s cash was held by major financial institutions located in the United States, which management
believes are of high credit quality. With respect to accounts receivable, the Company extended credit based on an evaluation of
the customer’s financial condition. The Company generally did not require collateral for accounts receivable and maintained
an allowance for doubtful accounts of accounts receivable if necessary. | Financial instruments that potentially subject
the Company to significant concentrations of credit risk consist principally of cash and accounts receivable. As at June 30, 2020,
substantially all of the Company’s cash was held by major financial institutions located in the United States, which management
believes are of high credit quality. With respect to accounts receivable, the Company extended credit based on an evaluation of
the customer’s financial condition. The Company generally did not require collateral for accounts receivable and maintained
an allowance for doubtful accounts of accounts receivable if necessary. |
| Cash | Cash consists of cash held at major financial
institutions and is subject to insignificant risk of changes in value. | Cash consists of cash held at major financial
institutions and is subject to insignificant risk of changes in value. |
| Receivables and Allowance for Doubtful Accounts | Trade accounts receivable are recorded at net
realizable value and do not bear interest. No allowance for doubtful accounts was made during the nine month period ended March
31, 2021, based on management’s best estimate of the amount of probable credit losses in accounts receivable. The Company
evaluates its allowance for doubtful accounts based upon knowledge of its customers and their compliance with credit terms. The
evaluation process includes a review of customers’ accounts on a regular basis. The review process evaluates all account
balances with amounts outstanding for more than 60 days and other specific amounts for which information obtained indicates that
the balance may be uncollectible. As of March 31, 2021, there was no allowance for doubtful accounts and the Company does not have
any off-balance-sheet credit exposure related to its customers. | Trade accounts receivable are recorded at net
realizable value and do not bear interest. No allowance for doubtful accounts was made during the period ended June 30, 2020, based
on management’s best estimate of the amount of probable credit losses in accounts receivable. The Company evaluates its allowance
for doubtful accounts based upon knowledge of its customers and their compliance with credit terms. The evaluation process includes
a review of customers’ accounts on a regular basis. The review process evaluates all account balances with amounts outstanding
for more than 60 days and other specific amounts for which information obtained indicates that the balance may be uncollectible.
As of June 30, 2020, there was no allowance for doubtful accounts and the Company does not have any off-balance-sheet credit exposure
related to its customers. |
| Software | Software is stated at cost less accumulated
amortization and is depreciated using the straight-line method over the estimated useful life of the asset. The estimated useful
life of the asset is 5 years and is not depreciated until it is available for use by the Company. | Software is stated at cost less accumulated
amortization and is depreciated using the straight-line method over the estimated useful life of the asset. The estimated useful
life of the asset is 5 years and is not depreciated until it is available for use by the Company. |
| Leases | The Company determines if an arrangement is
a lease at inception. Operating and financing right-of-use assets and lease liabilities are included on the balance sheet. Right-of-use
assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the Company’s
obligation to make lease payments arising from the lease. Right-of-use assets and liabilities are recognized at commencement date
based on the present value of lease payments over the lease term. The Company uses its incremental borrowing rate, based on the
information available at the commencement date, in determining the present value of future lease payments. Right-of-use assets
include any prepaid lease payments and exclude any lease incentives and initial direct costs incurred. Operating lease expenses
are recognized on a straight-line basis over the term of the lease, consisting of interest accrued on the lease liability and depreciation
of the right-of-use asset. The lease terms may include options to extend or terminate the lease is it is reasonably certain the
Company will exercise that option. As at March 31, 2021, the Company had no leases. | The Company determines if an arrangement is
a lease at inception. Operating and financing right-of-use assets and lease liabilities are included on the balance sheet. Right-of-use
assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the Company’s
obligation to make lease payments arising from the lease. Right-of-use assets and liabilities are recognized at commencement date
based on the present value of lease payments over the lease term. The Company uses its incremental borrowing rate, based on the
information available at the commencement date, in determining the present value of future lease payments. Right-of-use assets
include any prepaid lease payments and exclude any lease incentives and initial direct costs incurred. Operating lease expenses
are recognized on a straight-line basis over the term of the lease, consisting of interest accrued on the lease liability and depreciation
of the right-of-use asset. The lease terms may include options to extend or terminate the lease is it is reasonably certain the
Company will exercise that option. As at June 30, 2020, the Company had no leases. |
| Fair Value of Financial Instruments | Accounting Standards Codification (“ASC”)
820 “Fair Value Measurements and Disclosures”, adopted January 1, 2008, defines fair value, establishes a three-level
valuation hierarchy for disclosures of fair value measurement and enhances disclosure requirements for fair value measures. The
Company’s financial instruments include cash, current receivables and payables, convertible debts, and warrants. These financial
instruments are measured at their respective fair values. The three levels are defined as follows: Level 1 - inputs to the valuation methodology
are quoted prices for identical assets or liabilities in active markets. Level 2 - inputs to the valuation methodology
include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liability,
either directly or indirectly, for substantially the full term of the financial instruments. Level 3 - inputs to the valuation methodology
are unobservable and significant to the fair value. For cash, accounts receivable, accounts payable
and accrued liabilities and due to related parties, it is management’s opinion that the carrying values are a reasonable
estimate of fair value because of the short period of time between the origination of such instruments and their expected realization
and if applicable, their stated interest rate approximates current rates available. For convertible debts, the carrying values,
excluding any unamortized discounts, approximate the respective fair value. The convertible debts have been discounted to reflect
their net present value as at March 31, 2021. The carrying values of embedded conversion features not considered to be derivative
instruments were determined by allocating the remaining carrying value of the convertible debt after deducting the estimated carrying
value of the liability portion. Estimating fair value for warrants require determining
the most appropriate valuation model which is dependent on the terms and conditions of the grant. This estimate requires determining
the most appropriate inputs to the valuation model including the expected life of the warrant, volatility, dividend yield, and
rate of forfeitures and making assumptions about them. | Accounting Standards Codification (“ASC”)
820 “Fair Value Measurements and Disclosures”, adopted January 1, 2008, defines fair value, establishes a three-level
valuation hierarchy for disclosures of fair value measurement and enhances disclosure requirements for fair value measures. The
Company’s financial instruments include cash, current receivables and payables. These financial instruments are measured
at their respective fair values. The three levels are defined as follows: Level 1 - inputs to the valuation methodology
are quoted prices for identical assets or liabilities in active markets. Level 2 - inputs to the valuation methodology
include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liability,
either directly or indirectly, for substantially the full term of the financial instruments. Level 3 - inputs to the valuation methodology
are unobservable and significant to the fair value. For cash, accounts receivable, accounts payable
and accrued liabilities and due to related parties, it is management’s opinion that the carrying values are a reasonable
estimate of fair value because of the short period of time between the origination of such instruments and their expected realization
and if applicable, their stated interest rate approximates current rates available. |
| Revenue Recognition | Revenue from providing consulting and management
services is recognized in a manner that reasonably reflects the delivery of services to customers in return for expected consideration
and includes the following elements: These five elements as applied to the Company’s
consulting services results in revenue recorded as services are provided. | Revenue from providing consulting and management
services is recognized in a manner that reasonably reflects the delivery of services to customers in return for expected consideration
and includes the following elements:
executed contracts with the Company’s customers that it believes are legally enforceable;
identification of performance obligations in the respective contract;
determination of the transaction price for each performance obligation in the respective contract;
allocation of the transaction price to each performance obligation; and
recognition of revenue only when the Company satisfies each performance obligation. These five elements as applied to the Company’s
consulting services results in revenue recorded as services are provided. |
| Income Taxes | The Company uses the asset and liability method
of accounting for income taxes pursuant to ASC 740 “Income Taxes”. ASC 740 requires an asset and liability approach
for financial accounting and reporting for income taxes and allows recognition and measurement of deferred tax assets based upon
the likelihood of realization of tax benefits in future years. Under the asset and liability approach, deferred taxes are provided
for the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting
purposes and the amounts used for income tax purposes. Valuation allowances are provided for deferred tax assets if it is more
likely than not these items will either expire before the Company is able to realize their benefits, or that future deductibility
is uncertain. The provision for income taxes represents current taxes payable net of the change during the period in deferred tax
assets and liabilities. | The Company uses the asset and liability method
of accounting for income taxes pursuant to ASC 740 “Income Taxes”. ASC 740 requires an asset and liability approach
for financial accounting and reporting for income taxes and allows recognition and measurement of deferred tax assets based upon
the likelihood of realization of tax benefits in future years. Under the asset and liability approach, deferred taxes are provided
for the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting
purposes and the amounts used for income tax purposes. Valuation allowances are provided for deferred tax assets if it is more
likely than not these items will either expire before the Company is able to realize their benefits, or that future deductibility
is uncertain. The provision for income taxes represents current taxes payable net of the change during the period in deferred tax
assets and liabilities. |
| Foreign Currency Translation | The Company’s functional and reporting
currency is United States dollars (“USD”). The Company maintains its financial statements in the functional currency.
Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional
currency at rates of exchange prevailing at the balance sheet dates. Transactions denominated in currencies other than the functional
currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Exchange
gains or losses arising from foreign currency transactions are included in the determination of net income (loss). | The Company’s functional and reporting
currency is United States dollars (“USD”). The Company maintains its financial statements in the functional currency.
Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional
currency at rates of exchange prevailing at the balance sheet dates. Transactions denominated in currencies other than the functional
currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Exchange
gains or losses arising from foreign currency transactions are included in the determination of net income (loss). |
| Earnings (Loss) per Share | Basic earnings (loss) per share is computed
by dividing income (loss) available to common shareholders by the weighted-average number of common shares outstanding during the
period. Diluted earnings (loss) per share is computed similar to basic earnings (loss) per share except that the denominator is
increased to include the number of additional common shares that would have been outstanding if the potential common shares had
been issued and if the additional common shares were dilutive. If applicable, diluted earnings (loss) per share assume the conversion,
exercise or issuance of all common stock instruments unless the effect is to reduce a loss or increase earnings per share. | Basic earnings (loss) per share is computed
by dividing income (loss) available to common shareholders by the weighted-average number of common shares outstanding during the
period. Diluted earnings (loss) per share is computed similar to basic earnings (loss) per share except that the denominator is
increased to include the number of additional common shares that would have been outstanding if the potential common shares had
been issued and if the additional common shares were dilutive. If applicable, diluted earnings (loss) per share assume the conversion,
exercise or issuance of all common stock instruments unless the effect is to reduce a loss or increase earnings (loss) per share.
The Company had no dilutive securities for the period ended June 30, 2020. |
| Recently Issued Accounting Pronouncements | Recent accounting pronouncements issued by the
FASB (including its Emerging Issues Task Force) did not or are not expected to have a material impact on the Company's present
or future financial statements. | In June 2016, the Financial Accounting Standards
Board (the “FASB”) issued ASU 2016-13, “Measurement of Credit Loss on Financial Instruments”, ASU 2016-13
replaces the current incurred loss impairment methodology with the expected credit loss impairment model, which requires consideration
of a broader range of reasonable and supportable information to estimate expected credit losses over the life of the instrument
instead of only when losses are incurred. This standard applies to financial assets measured at amortized cost and investments
in leases recognized by the lessor. At this time, the Company does not expect this standard to affect the Company’s balance
sheet, results of operations or cash flows and disclosures. Other recent accounting pronouncements issued
by the FASB (including its Emerging Issues Task Force) did not or are not expected to have a material impact on the Company's present
or future financial statements. |
