| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 6 Months Ended |
| Mar. 31, 2021 |
| Accounting Policies [Abstract] | |
| Basis of Presentation | Basis of Presentation The summary of significant accounting policies is
presented to assist in the understanding of the financial statements. These policies conform to accounting principles generally accepted
in the United States of America and have been consistently applied. We have selected September 30 as our financial year end. We have not
earned any revenue to date. |
| Use of Estimates | Use of Estimates The preparation
of financial statements in conformity with generally accepted accounting principles (“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 of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ
from those estimates. |
| Cash and Cash Equivalents | Cash and Cash Equivalents We maintain
cash balances in a non-interest-bearing account that currently does not exceed federally insured limits. For the purpose of the statements
of cash flows, all highly liquid investments with a maturity of three months or less are considered to be cash equivalents. As of March
31, 2021 and September 30, 2020, our cash balance was $0. |
| Fair Value Measurements | Fair Value Measurements ASC Topic 820, Fair Value Measurements and Disclosures
(“ASC 820”), provides a comprehensive framework for measuring fair value and expands disclosures which are required about
fair value measurements. Specifically, ASC 820 sets forth a definition of fair value and establishes a hierarchy prioritizing the inputs
to valuation techniques, giving the highest priority to quoted prices in active markets for identical assets and liabilities and the lowest
priority to unobservable value inputs. ASC 820 defines the hierarchy as follows: Level 1 – Quoted prices are
available in active markets for identical assets or liabilities as of the reported date. The types of assets and liabilities included
in Level 1 are highly liquid and actively traded instruments with quoted prices, such as equities listed on the New York Stock Exchange. Level 2 – Pricing inputs
are other than quoted prices in active markets but are either directly or indirectly observable as of the reported date. The types of
assets and liabilities in Level 2 are typically either comparable to actively traded securities or contracts or priced with models using
highly observable inputs. Level 3 – Significant inputs
to pricing that are unobservable as of the reporting date. The types of assets and liabilities included in Level 3 are those with inputs
requiring significant management judgment or estimation, such as complex and subjective models and forecasts used to determine the fair
value of financial transmission rights. Our financial instruments consist of our accounts
payable, accrued expenses - related party and loan payable – related party. The carrying amount of our prepaid accounts payable,
accrued expenses- related parties and loan payable – related party approximates their fair values because of the short-term maturities
of these instruments. |
| Related Party Transactions | Related Party Transactions A related party is generally defined as (i) any person
that holds 10% or more of our membership interests including such person’s immediate families, (ii) our management, (iii) someone
that directly or indirectly controls, is controlled by or is under common control with us, or (iv) anyone who can significantly influence
our financial and operating decisions. A transaction is considered to be a related party transaction when there is a transfer of resources
or obligations between related parties. See Notes 4 and 5 below for details of related party transactions in the period presented. |
| Fixed Assets | Fixed Assets We owned no
fixed assets as of March 31, 2021 or September 30, 2020. |
| Leases | Leases We determine if an arrangement is a lease at inception.
Operating leases are included in operating lease right-of-use (“ROU”) as assets, operating lease non-current liabilities,
and operating lease current liabilities in our balance sheet. Finance leases are property and equipment, other current liabilities, and
other non-current liabilities in the balance sheet. ROU assets represent the right to use an asset for
the lease term and lease liabilities represent the obligation to make lease payments arising from the lease. Operating lease ROU assets
and liabilities are recognized at the commencement date based on the present value of lease payments over lease term. As most of the leases
do not provide an implicit rate, we generally use the incremental borrowing rate on the estimated rate of interest for collateralized
borrowing over a similar term of the lease payments at the commencement date. The operating ROU asset also includes any lease payments
made and exclude lease incentives. Lease expense for lease payment is recognized on a straight-line basis over the lease term. We were not party to any lease transactions during
the six months and the three months ended March 31, 2021. |
| Income Taxes | Income Taxes The provision for income taxes is computed using the
asset and liability method, under which 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 losses and tax credit
carry-forwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates that apply to taxable income in
effect for the years in which those tax assets are expected to be realized or settled. We record a valuation allowance to reduce deferred
tax assets to the amount that is believed more likely than not to be realized. |
| Uncertain Tax Positions | Uncertain Tax Positions We evaluate tax positions in a two-step process. We
first determine whether it is more likely than not that a tax position will be sustained upon examination, based on the technical merits
of the position. If a tax position meets the more-likely-than-not recognition threshold it is then measured to determine the amount of
benefit to recognize in the financial statements. The tax position is measured as the largest amount of benefit that is greater than 50%
likely of being realized upon ultimate settlement. We classify gross interest and penalties and unrecognized tax benefits that are not
expected to result in payment or receipt of cash within one year as long-term liabilities in the financial statements. |
| Revenue Recognition | Revenue Recognition Revenues are recognized when control of the promised
goods or services are transferred to a customer, in an amount that reflects the consideration that the Company expects to receive in exchange
for those goods or services. The Company applies the following five steps in order to determine the appropriate amount of revenue to be
recognized as it fulfills its obligations under each of its agreements: Step 1: Identify the contract(s) with customers Step 2: Identify the performance obligations in the
contract Step 3: Determine the transaction price Step 4: Allocate the transaction price to performance
obligations Step 5: Recognize revenue when the entity satisfies
a performance obligation Service revenues are recognized as the services are
performed in proportion to the transfer of control to the customer and real estate revenues are recognized at the time of sale when consideration
has been exchanged and title has been conveyed to the buyer. At this time, we have not identified specific planned revenue streams. During the six months and the three months ended March
31, 2021, we did not recognize any revenue. |
| Advertising Costs | Advertising Costs We expense advertising
costs when advertisements occur. No advertising costs were incurred |
| Stock Based Compensation | Stock Based Compensation The cost of
equity instruments issued to non-employees in return for goods and services is measured by the grant date fair value of the equity instruments
issued. The cost of employee services received in exchange for equity instruments is based on the grant date fair value of the equity
instruments issued. |
| Net Loss per Share Calculation | Net Loss per Share Calculation Basic net loss
per common share (“EPS”) is computed by dividing loss available to common stockholders by the weighted-average number of common
shares outstanding for the period. Diluted earnings per share is computed by dividing net income by the weighted average shares outstanding,
assuming all dilutive potential common shares were issued. Dilutive loss per share excludes all potential common shares if their effect
is anti-dilutive. No potentially
dilutive debt or equity instruments were issued or outstanding during |
| Recently Accounting Pronouncements | Recently Accounting Pronouncements We have reviewed
all the recently issued, but not yet effective, accounting pronouncements and do not believe any of these pronouncements will have a material
impact on our financial statements |
