| ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 3 Months Ended |
| Sep. 30, 2022 |
| Organization, Consolidation and Presentation of Financial Statements [Abstract] | |
| BASIS OF ACCOUNTING | A. BASIS
OF ACCOUNTING The
financial statements have been prepared using the basis of accounting generally accepted in the United States of America. Under this
basis of accounting, revenues are recorded as earned and expenses are recorded at the time liabilities are incurred. The Company has
adopted a June 30 year-end. |
| USE OF ESTIMATES | B. 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. Actual results could
differ from those estimates. |
| CASH EQUIVALENTS | C. CASH
EQUIVALENTS The
Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. |
| FAIR VALUE OF FINANCIAL INSTRUMENTS | D. FAIR
VALUE OF FINANCIAL INSTRUMENTS Fair
value is the price that would be received for an asset or the exit price that would be paid to transfer a liability in the principal
or most advantageous market in an orderly transaction between market participants on the measurement date. A fair value hierarchy
requires an entity to maximize the use of observable inputs, where available. The following summarizes the three levels of inputs required
by the standard that the Company uses to measure fair value: Level
1: Quoted prices in active markets for identical assets or liabilities Level
2: Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets
that are not active or other inputs that are observable or can be corroborated by observable market data for substantially the full term
of the related assets or liabilities. Level
3: Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets
or liabilities. |
| RESEARCH AND DEVELOPMENT COSTS | E. RESEARCH
AND DEVELOPMENT COSTS Research
and development expenses relate primarily to the cost of discovery and research programs. Research and development costs are charged
to expense as incurred. Research and development expenses consist mainly of evaluating potential Contract Research Organizations and
filing of a provisional patent application. |
| STOCK BASED COMPENSATION | F. STOCK
BASED COMPENSATION Stock
issued for Employee Compensation Stock
based compensation to employees is accounted for at the award’s fair value at grant, less the amount (if any) paid by the award
recipient. During
the quarter ended September 30, 2022 no Stock
issued for Non-Employee Services Stock
Based compensation to non-employees is accounted for in accordance with ASC 505-50. ASC 505-50 requires entities to account for non-employee
equity transactions based on either the fair value of the services received or the fair value of the equity instrument issued utilizing
whichever measurement is most reliable During
the quarter ended September 30, 2022 no Pursuant
to ASC 505-50-30-11505-50-30-11 an issuer shall measure the fair value of the equity instruments in these transactions using the stock
price and other measurement assumptions as of the earlier of the following dates, referred to as the measurement date:
i. The
date at which a commitment for performance by the counterparty to earn the equity instruments is reached (a performance commitment);
and
ii. The
date at which the counterparty’s performance is complete. |
| INCOME TAXES | G. INCOME
TAXES The
Company accounts for income taxes using the liability method prescribed by ASC 740, “Income Taxes.” Under this method, deferred
tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities
using enacted tax rates that will be in effect in the year in which the differences are expected to reverse. The Company records a valuation
allowance to offset deferred tax assets if based on the weight of available evidence, it is more-likely-than-not that some portion, or
all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized as income or
loss in the period that includes the enactment date. The
Company applied the provisions of ASC 740-10-50, “Accounting For Uncertainty In Income Taxes”, which provides clarification
related to the process associated with accounting for uncertain tax positions recognized in our financial statements. Audit periods remain
open for review until the statute of limitations has passed. The completion of review or the expiration of the statute of limitations
for a given audit period could result in an adjustment to the Company’s liability for income taxes. Any such adjustment could be
material to the Company’s results of operations for any given quarterly or annual period based, in part, upon the results of operations
for the given period. As of September 30, 2022 the Company had no The
Company generated a deferred tax credit through net operating loss carry forward. However, a valuation allowance of 100% has been
established. Interest
and penalties on tax deficiencies recognized in accordance with ACS accounting standards are classified as income taxes in accordance
with ASC Topic 740-10-50-19. |
| BASIC EARNINGS (LOSS) PER SHARE | H.
BASIC EARNINGS (LOSS) PER SHARE The
Financial Accounting Standards Board (FASB) issued Accounting Standards Codification (ASC) 260, "Earnings Per Share", which
specifies the computation, presentation and disclosure requirements for earnings (loss) per share for entities with publicly held common
stock. ASC 260 requires the presentation of basic earnings (loss) per share and diluted earnings (loss) per share. The Company has adopted
the provisions of ASC 260 effective from inception. Basic
net loss per share amounts is computed by dividing the net income by the weighted average number of common shares outstanding. There
were no Common Stock Equivalents as of September 30, 2022. |
