Incordex (ICDX) 10-Q 10 May 24 2024 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Mar. 31, 2024	May 10, 2024
Cover [Abstract]
Entity Registrant Name	INCORDEX CORP.
Entity Central Index Key	0001818550
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	Mar. 31, 2024
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024
Entity Ex Transition Period	true
Entity Common Stock Shares Outstanding		6,450,000
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	333-248609
Entity Incorporation State Country Code	NV
Entity Tax Identification Number	98-1541457
Entity Address Address Line 1	6 Rosemary Way
Entity Address City Or Town	Nuneaton
Entity Address Country	GB
Entity Address Postal Zip Code	CV10 7ST
City Area Code	702
Local Phone Number	879 4409
Security 12b Title	Common Stock: $0.001
Entity Interactive Data Current	Yes

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Mar. 31, 2024	Jun. 30, 2023
Current Asset
Cash	$ 1,795	$ 5,392
Prepaid Expenses	7,350	1,800
Total Current Assets	9,145	7,192
Fixed Assets
Mobile Application, Net	18,817	0
Website, Net	4,231	2,088
Total Fixed Assets	23,048	2,088
Total Assets	32,193	9,280
Current Liabilities
Accounts Payable	14,000	0
Total Current Liabilities	14,000	0
Long Term Liabilities
Director Loan	11,314	7,314
Total Long Term Liabilities	11,314	7,314
Total Liabilities	25,314	7,314
Stockholders' Equity
Common stock, par value $0.001; 75,000,000 shares authorized, 6,450,000 and 6,450,000 shares issued and outstanding	6,450	6,450
Additional Paid in Capital	27,550	27,550
Accumulated Deficit	(27,121)	(32,034)
Total Stockholders' Equity	6,879	1,966
Total Liabilities and Stockholders' Equity	$ 32,193	$ 9,280

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - $ / shares	Mar. 31, 2024	Jun. 30, 2023
BALANCE SHEETS
Common Stock, Par value	$ 0.001	$ 0.001
Common Stock, Shares authorized	75,000,000	75,000,000
Common Stock, Shares issued	6,450,000	6,450,000
Common Stock, Shares outstanding	6,450,000	6,450,000

STATEMENTS OF OPERATIONS (Unaud

STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2024	Mar. 31, 2023
STATEMENTS OF OPERATIONS (Unaudited)
REVENUES (services rendered)	$ 5,994	$ 0	$ 26,336	$ 0
OPERATING EXPENSES
General and Administrative Expenses	3,885	464	21,423	5,248
TOTAL OPERATING EXPENSES	(3,885)	(464)	(21,423)	(5,248)
NET INCOME (LOSS) FROM OPERATIONS	2,109	(464)	4,913	(5,248)
PROVISION FOR INCOME TAXES	0	0	0	0
NET PROFIT/LOSS	$ 2,109	$ (464)	$ 4,913	$ (5,248)
NET LOSS PER SHARE: BASIC AND DILUTED	$ 0	$ 0	$ 0	$ 0
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED	6,450,000	6,450,000	6,450,000	6,450,000

STATEMENTS OF CHANGES IN STOCKH

STATEMENTS OF CHANGES IN STOCKHOLDERS EQUITY (Unaudited) - USD ($)	Total	Common Stock	Additional Paid-In Capital	Retained Deficit
Balance, shares at Jun. 30, 2022		6,450,000
Balance, amount at Jun. 30, 2022	$ 10,793	$ 6,450	$ 27,550	$ (23,207)
Net loss	(1,014)	$ 0	0	(1,014)
Balance, shares at Sep. 30, 2022		6,450,000
Balance, amount at Sep. 30, 2022	9,779	$ 6,450	27,550	(24,221)
Balance, shares at Jun. 30, 2022		6,450,000
Balance, amount at Jun. 30, 2022	10,793	$ 6,450	27,550	(23,207)
Net loss	(5,248)
Balance, shares at Mar. 31, 2023		6,450,000
Balance, amount at Mar. 31, 2023	5,545	$ 6,450	27,550	(28,455)
Balance, shares at Sep. 30, 2022		6,450,000
Balance, amount at Sep. 30, 2022	9,779	$ 6,450	27,550	(24,221)
Net loss	(3,770)	$ 0	0	(3,770)
Balance, shares at Dec. 31, 2022		6,450,000
Balance, amount at Dec. 31, 2022	6,009	$ 6,450	27,550	(27,991)
Net loss	(464)	$ 0	0	(464)
Balance, shares at Mar. 31, 2023		6,450,000
Balance, amount at Mar. 31, 2023	5,545	$ 6,450	27,550	(28,455)
Balance, shares at Jun. 30, 2023		6,450,000
Balance, amount at Jun. 30, 2023	1,966	$ 6,450	27,550	(32,034)
Net loss	96	$ 0	0	96
Balance, shares at Sep. 30, 2023		6,450,000
Balance, amount at Sep. 30, 2023	2,062	$ 6,450	27,550	(31,938)
Balance, shares at Jun. 30, 2023		6,450,000
Balance, amount at Jun. 30, 2023	1,966	$ 6,450	27,550	(32,034)
Net loss	4,913
Balance, shares at Mar. 31, 2024		6,450,000
Balance, amount at Mar. 31, 2024	6,879	$ 6,450	27,550	(27,121)
Balance, shares at Sep. 30, 2023		6,450,000
Balance, amount at Sep. 30, 2023	2,062	$ 6,450	27,550	(31,938)
Net loss	2,708	$ 0	0	2,708
Balance, shares at Dec. 31, 2023		6,450,000
Balance, amount at Dec. 31, 2023	4,770	$ 6,450	27,550	(29,230)
Net loss	2,109	$ 0	0	2,109
Balance, shares at Mar. 31, 2024		6,450,000
Balance, amount at Mar. 31, 2024	$ 6,879	$ 6,450	$ 27,550	$ (27,121)

STATEMENTS OF CASH FLOWS (Unaud

STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	9 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss) for the period	$ 4,913	$ (5,248)
Adjustments to reconcile net loss to net cash from operating activities:
Accumulated Depreciation	3,040	1,248
Accounts Payable	14,000	0
Prepaid Expenses	(5,550)	0
CASH FLOWS USED IN OPERATING ACTIVITIES	16,403	(4,000)
CASH FLOWS FROM INVESTING ACTIVITIES
Mobile application	(20,000)	0
Website purchase	(4,000)	0
CASH FLOWS USED IN INVESTING ACTIVITIES	(24,000)	0
CASH FLOWS FROM FINANCING ACTIVITIES
Director loan	4,000	0
CASH FLOWS PROVIDED BY FINANCING ACTIVITIES	4,000	0
NET CHANGE IN CASH	(3,597)	(4,000)
Cash, beginning of period	5,392	9,555
Cash, end of period	1,795	5,555
SUPPLEMENTAL CASH FLOW INFORMATION:
Interest paid	0	0
Income taxes paid	$ 0	$ 0

ORGANIZATION AND NATURE OF BUSI

ORGANIZATION AND NATURE OF BUSINESS	9 Months Ended
	Mar. 31, 2024
ORGANIZATION AND NATURE OF BUSINESS
ORGANIZATION AND NATURE OF BUSINESS	Note 1 – ORGANIZATION AND NATURE OF BUSINESS Incordex Corp. (“the Company”, “we”, “us” or “our”) we were incorporated on June 12, 2020 and intend to offer handwritten letter service via our web platform. Incordex Corp. will be an online handwritten letter service that sends handwritten letters and cards. Our customers will be business and private persons. Customers will use our services to send real handwritten letters to prospects and new customers. We expect our main customers will be direct mail marketing companies. Private persons will use our services for their private needs. The letter writers will be freelancers around the world. Our freelancers will be working on an independent contract basis. Additionally, we plan to develop and sell Customer Relationship Management (“CRM”) program designed to assist businesses in sending handwritten letters to their customers. Also, we are planning to develop Reporting and Analytics Software analytics to help our customers see how effective these handwritten letters are in their marketing campaigns. Our current address is 6 Rosemary Way, Nuneaton, CV107ST United Kingdom.

GOING CONCERN

GOING CONCERN	9 Months Ended
	Mar. 31, 2024
GOING CONCERN
GOING CONCERN	Note 2 – GOING CONCERN The accompanying financial statements have been prepared in conformity with generally accepted accounting principles in the United States of America (“GAAP”), which contemplate continuation of the Company as a going concern. The Company has an accumulated deficit of $27,121 as of March 31, 2024. The Company currently has losses and has not completed its efforts to establish a stabilized source of revenues sufficient to cover operating costs over an extended period of time. Therefore, there is substantial doubt about the Company’s ability to continue as a going concern. Management anticipates that the Company will be dependent, for the near future, on additional investment capital to fund operating expenses. The Company intends to position itself so that it will be able to raise additional funds through the capital markets. In light of management’s efforts, there are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern.

SUMMARY OF SIGNIFCANT ACCOUNTIN

SUMMARY OF SIGNIFCANT ACCOUNTING POLICIES	9 Months Ended
	Mar. 31, 2024
SUMMARY OF SIGNIFCANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFCANT ACCOUNTING POLICIES	Note 3 – SUMMARY OF SIGNIFCANT ACCOUNTING POLICIES Basis of presentation The accompanying unaudited condensed financial statements have been prepared in accordance with the rules and regulations (Regulation S-X) of the Securities and Exchange Commission (the “SEC”) and with the instructions to Form 10-Q. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. The results of operations for the nine months ended March 31, 2024 and 2023 are not necessarily indicative of the operating results that may be expected for the year ending June 30, 2024. These unaudited condensed financial statements should be read in conjunction with the June 30, 2023, financial statements and notes thereto. Use of Estimates The preparation of financial statements in conformity with US GAAP 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 the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. Fair Value of Financial Instruments FASB ASC Topic 820, "Fair Value Measurement," The three levels are defined as follows: 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; and Level 3: defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. Income Taxes The Company is a C Corporation under the Internal Revenue Code and a similar section of the state code. All income tax amounts reflect the use of the liability method under accounting for income taxes. Income taxes are provided for the tax effects of transactions reported in the financial statements and consist of taxes currently due plus deferred taxes arising primarily from differences between financial and tax reporting purposes. Current year expense represents the amount of income taxes paid, payable or refundable for the period. Deferred income taxes, net of appropriate valuation allowances, are determined using the tax rates expected to be in effect when the taxes are actually paid. Valuation allowances are recorded against deferred tax assets when it is more likely than not that such assets will not be realized. When an uncertain tax position meets the more likely than not recognition threshold, the position is measured to determine the amount of benefit or expense to recognize in the financial statements. The Company’s income tax returns are subject to review and examination by federal, state and local governmental authorities. As of March 31, 2024, there is no year open to examination with federal, state and local governmental authorities. To the extent penalties and interest are incurred through an examination, they would be included in the income tax section of the statement of operations and comprehensive loss. Basic Income (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. As of March 31, 2024 there were no potentially dilutive debt or equity instruments issued or outstanding. Comprehensive Income Comprehensive income is defined as all changes in stockholders’ equity, exclusive of transactions with owners, such as capital investments. Comprehensive income includes net income or loss, changes in certain assets and liabilities that are reported directly in equity such as translation adjustments on investments in foreign subsidiaries and unrealized gains (losses) on available-for-sale securities. As of March 31, 2024 were no differences between our comprehensive loss and net loss. Revenue Recognition The Company recognizes revenue in accordance with Accounting Standards Codification (“ASC”) 606, “Revenue from Contracts with Customers”. The core principle of ASC 606 is that an entity recognizes 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. An entity recognizes revenue in accordance with that core principle by applying the following steps: Step 1: Identify the contract(s) with a customer Step 2: Identify the performance obligations in the contract Step 3: Determine the transaction price Step 4: Allocate the transaction price to the performance obligations in the contract Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation. Specifically, Section 606-10-50 requires an entity to provide information about: a. Revenue recognized from contracts with customers, including the disaggregation of revenue into appropriate categories; b. Contract balances, including the opening and closing balances of receivables, contract assets, and contract liabilities; c. Performance obligations, including when the entity typically satisfies its performance obligations and the transaction price that is allocated to the remaining performance obligations in a contract; d. Significant judgments, and changes in judgments, made in applying the requirements to those contracts. The Company’s revenues are recognized at a point-in-time as ownership of software (when it is approved by the customer) is transferred at a distinct point in time per the terms of a contract. Any liability of the Company shall be limited to the total of all amounts paid by the customer for services under the contract. The Company collects payment from customers prior to transferring ownership of the software and may require deposits from customers at the time an order is placed. When deposits are collected prior to transferring ownership of the software the Company recognizes deferred revenue until the transfer is made. We've developed a specialized component of a Customer Relationship Management (CRM) program designed to assist businesses in sending handwritten letters to their customers. This CRM module is installed on the company's own servers and is intended for internal use. We've created this program for two companies, one based in the UK and the other in Hong Kong. For the nine months ended March 31, 2024, the Company has generated $26,336 in revenue. Following is a summary of customers who accounted for more than ten percent of the Company’s revenues: Three Months Ended March 31, Nine Months Ended March 31, 2024 2023 2024 2023 Sales % Sales % Sales % Sales % Customer A - - 29 - Customer B - - 28 - Customer C - - 19 - Customer D 64 - 15 - Customer E 36 - 8 - Total 100 - 100 - Recent Accounting Pronouncements We have reviewed all the recently issued, but not yet effective, accounting pronouncements and we do not believe any of these pronouncements will have a material impact on the Company.

INTANGIBLE ASSETS

INTANGIBLE ASSETS	9 Months Ended
	Mar. 31, 2024
INTANGIBLE ASSETS
INTANGIBLE ASSETS	Note 4 – INTANGIBLE ASSETS The Company purchased and possesses an operative website. The Company purchased the website for $5,000 and is amortizing the asset straight-line over its three-year useful life or $1,664 per year. For the nine months ended March 31, 2024 the Company recognized amortization expense in the amount of $1,248. As of March 31, 2024 the accumulated amortization of the website was $4,160. In October 2023 the Company launched its website with possible CRM integration. The Company purchased the website for $4,000 and is amortizing the asset straight-line over its three-year useful life or $1,333 per year. For the nine months ended March 31, 2024 the Company recognized amortization expense in the amount of $609. As of March 31, 2024 the accumulated amortization of the website was $609. In December 2023 the Company launched a mobile application. The Company purchased the mobile application for $20,000 and is amortizing the asset straight-line over its five-year useful life or $4,000 per year. For the nine months ended March 31, 2024 the Company recognized amortization expense in the amount of $1,183. As of March 31, 2024 the accumulated amortization of the mobile application was $1,183.

COMMON STOCK

COMMON STOCK	9 Months Ended
	Mar. 31, 2024
COMMON STOCK
COMMON STOCK	Note 5– COMMON STOCK The Company has 75,000,000, $0.001 par value shares of common stock authorized. There were 6,450,000 shares of common stock issued and outstanding as of March 31, 2024 and June 30, 2023. Voting Common Stock All shares of common stock have voting rights and are identical. All holders of shares of voting common stock shall at every meeting of the stockholders be entitled to one vote for each share of the capital stock held by such stockholder. Non-voting Common Stock All of the other terms of the Non-Voting Common Stock shall be identical to the Voting Common Stock, except for the right of first refusal that attaches to the Non-Voting Common Stock, as explained in the Company’s Bylaws.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Mar. 31, 2024
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES	Note 6 – COMMITMENTS AND CONTINGENCIES In the normal course of business, the Company may become a party to litigation matters involving claims against it. As of March 31, 2024, there are no current matters that would have a material effect on the Company’s financial position or results of operations.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Mar. 31, 2024
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	Note 7 – SUBSEQUENT EVENTS In accordance with FASB ASC Topic 855 “Subsequent Events”, the Company has analyzed its operations through May 10, 2024 and the date these financial statements were available to be issued, and there were no events to report.

SUMMARY OF SIGNIFCANT ACCOUNT_2

SUMMARY OF SIGNIFCANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Mar. 31, 2024
SUMMARY OF SIGNIFCANT ACCOUNTING POLICIES
Basis of presentation	The accompanying unaudited condensed financial statements have been prepared in accordance with the rules and regulations (Regulation S-X) of the Securities and Exchange Commission (the “SEC”) and with the instructions to Form 10-Q. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. The results of operations for the nine months ended March 31, 2024 and 2023 are not necessarily indicative of the operating results that may be expected for the year ending June 30, 2024. These unaudited condensed financial statements should be read in conjunction with the June 30, 2023, financial statements and notes thereto.
Use of Estimates	The preparation of financial statements in conformity with US GAAP 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 the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Fair Value of Financial Instruments	FASB ASC Topic 820, "Fair Value Measurement," The three levels are defined as follows: 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; and Level 3: defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions.
Income Taxes	The Company is a C Corporation under the Internal Revenue Code and a similar section of the state code. All income tax amounts reflect the use of the liability method under accounting for income taxes. Income taxes are provided for the tax effects of transactions reported in the financial statements and consist of taxes currently due plus deferred taxes arising primarily from differences between financial and tax reporting purposes. Current year expense represents the amount of income taxes paid, payable or refundable for the period. Deferred income taxes, net of appropriate valuation allowances, are determined using the tax rates expected to be in effect when the taxes are actually paid. Valuation allowances are recorded against deferred tax assets when it is more likely than not that such assets will not be realized. When an uncertain tax position meets the more likely than not recognition threshold, the position is measured to determine the amount of benefit or expense to recognize in the financial statements. The Company’s income tax returns are subject to review and examination by federal, state and local governmental authorities. As of March 31, 2024, there is no year open to examination with federal, state and local governmental authorities. To the extent penalties and interest are incurred through an examination, they would be included in the income tax section of the statement of operations and comprehensive loss.
Basic Income (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. As of March 31, 2024 there were no potentially dilutive debt or equity instruments issued or outstanding.
Comprehensive Income	Comprehensive income is defined as all changes in stockholders’ equity, exclusive of transactions with owners, such as capital investments. Comprehensive income includes net income or loss, changes in certain assets and liabilities that are reported directly in equity such as translation adjustments on investments in foreign subsidiaries and unrealized gains (losses) on available-for-sale securities. As of March 31, 2024 were no differences between our comprehensive loss and net loss.
Revenue Recognition	The Company recognizes revenue in accordance with Accounting Standards Codification (“ASC”) 606, “Revenue from Contracts with Customers”. The core principle of ASC 606 is that an entity recognizes 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. An entity recognizes revenue in accordance with that core principle by applying the following steps: Step 1: Identify the contract(s) with a customer Step 2: Identify the performance obligations in the contract Step 3: Determine the transaction price Step 4: Allocate the transaction price to the performance obligations in the contract Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation. Specifically, Section 606-10-50 requires an entity to provide information about: a. Revenue recognized from contracts with customers, including the disaggregation of revenue into appropriate categories; b. Contract balances, including the opening and closing balances of receivables, contract assets, and contract liabilities; c. Performance obligations, including when the entity typically satisfies its performance obligations and the transaction price that is allocated to the remaining performance obligations in a contract; d. Significant judgments, and changes in judgments, made in applying the requirements to those contracts. The Company’s revenues are recognized at a point-in-time as ownership of software (when it is approved by the customer) is transferred at a distinct point in time per the terms of a contract. Any liability of the Company shall be limited to the total of all amounts paid by the customer for services under the contract. The Company collects payment from customers prior to transferring ownership of the software and may require deposits from customers at the time an order is placed. When deposits are collected prior to transferring ownership of the software the Company recognizes deferred revenue until the transfer is made. We've developed a specialized component of a Customer Relationship Management (CRM) program designed to assist businesses in sending handwritten letters to their customers. This CRM module is installed on the company's own servers and is intended for internal use. We've created this program for two companies, one based in the UK and the other in Hong Kong. For the nine months ended March 31, 2024, the Company has generated $26,336 in revenue. Following is a summary of customers who accounted for more than ten percent of the Company’s revenues: Three Months Ended March 31, Nine Months Ended March 31, 2024 2023 2024 2023 Sales % Sales % Sales % Sales % Customer A - - 29 - Customer B - - 28 - Customer C - - 19 - Customer D 64 - 15 - Customer E 36 - 8 - Total 100 - 100 -
Recent Accounting Pronouncements	We have reviewed all the recently issued, but not yet effective, accounting pronouncements and we do not believe any of these pronouncements will have a material impact on the Company.

SUMMARY OF SIGNIFCANT ACCOUNT_3

SUMMARY OF SIGNIFCANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Mar. 31, 2024
SUMMARY OF SIGNIFCANT ACCOUNTING POLICIES
Summary of customers revenues	Three Months Ended March 31, Nine Months Ended March 31, 2024 2023 2024 2023 Sales % Sales % Sales % Sales % Customer A - - 29 - Customer B - - 28 - Customer C - - 19 - Customer D 64 - 15 - Customer E 36 - 8 - Total 100 - 100 -

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	Mar. 31, 2024	Jun. 30, 2023
GOING CONCERN
Accumulated deficit	$ (27,121)	$ (32,034)

SUMMARY OF SIGNIFCANT ACCOUNT_4

SUMMARY OF SIGNIFCANT ACCOUNTING POLICIES (Details)	3 Months Ended		9 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2024	Mar. 31, 2023
Sales percentage	100%	0%	100%	0%
Customer A
Sales percentage	0%	0%	29%	0%
Customer B
Sales percentage	0%	0%	28%	0%
Customer C
Sales percentage	0%	0%	19%	0%
Customer D
Sales percentage	64%	0%	15%	0%
Customer E
Sales percentage	36%	0%	8%	0%

SUMMARY OF SIGNIFCANT ACCOUNT_5

SUMMARY OF SIGNIFCANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2024	Mar. 31, 2023
SUMMARY OF SIGNIFCANT ACCOUNTING POLICIES
Revenues	$ 5,994	$ 0	$ 26,336	$ 0

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative)	9 Months Ended
	Mar. 31, 2024 USD ($)
Website [Member]
Amortization expense	$ 1,248
Accumulated amortization	$ 4,160
Amortization of asset, description	straight-line over its three-year useful life or $1,664 per year.
Intangible asset purchase	$ 5,000
Website One [Member]
Amortization expense	609
Accumulated amortization	$ 609
Amortization of asset, description	straight-line over its three-year useful life or $1,333 per year.
Intangible asset purchase	$ 4,000
Mobile Application [Member]
Amortization expense	1,183
Accumulated amortization	$ 1,183
Amortization of asset, description	straight-line over its five-year useful life or $4,000 per year.
Intangible asset purchase	$ 20,000

COMMON STOCK (Details Narrative

COMMON STOCK (Details Narrative) - $ / shares	Mar. 31, 2024	Jun. 30, 2023
COMMON STOCK
Common Stock, Par Value	$ 0.001	$ 0.001
Common Stock, Shares Authorized	75,000,000	75,000,000
Common Stock, Shares Issued	6,450,000	6,450,000
Common Stock, Shares Outstanding	6,450,000	6,450,000