brooqLy (BRQL) 10-K 30 Mar 22 2021 FY Annual report Financial data

Cover

Cover - USD ($)	10 Months Ended
	Dec. 31, 2021	Mar. 30, 2022	Jun. 30, 2021
Cover [Abstract]
Entity Registrant Name	BrooqLy, Inc.
Entity Central Index Key	0001854526
Document Type	10-K
Amendment Flag	false
Entity Voluntary Filers	No
Current Fiscal Year End Date	--12-31
Entity Well Known Seasoned Issuer	No
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Current Reporting Status	No
Document Period End Date	Dec. 31, 2021
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2021
Entity Ex Transition Period	false
Entity Common Stock Shares Outstanding		21,689,982
Entity Public Float			$ 0
Document Annual Report	true
Document Transition Report	false
Entity File Number	000-56399
Entity Incorporation State Country Code	NV
Entity Tax Identification Number	86-2265420
Entity Address Address Line 1	10101 S. Robert Road
Entity Address Address Line 2	Suite 209
Entity Address City Or Town	Palos Hills
Entity Address State Or Province	IL
Entity Address Postal Zip Code	60465
City Area Code	224
Local Phone Number	789-6673
Entity Interactive Data Current	Yes
Auditor Name	BF Borgers CPA PC
Auditor Location	Lakewood, CO
Auditor Firm Id	5041

Balance Sheet

Balance Sheet	Dec. 31, 2021USD ($)
Current Assets
Cash	$ 30,035
Accounts Receivable	0
Prepaid Expenses	204
Total Current Assets	30,239
Long-term Assets
Intangible Assets, net	49,260
Total Long-term Assets	49,260
Total Assets	79,499
Current Liabilities
Accounts Payable	16,214
Due to related party	5,597
Total Current Liabilities	21,811
Stockholders' Equity
Common stock, par value $0.0001; 200,000,000 common shares authorized; 22,564,982 and zero common shares issued and outstanding at December 31, 2021 and December 31, 2020 respectively	2,257
Additional paid in capital	432,740
Subscription Receivable	(88,000)
Accumulated deficit	(289,309)
Total Stockholders' Equity	57,688
Total Liabilities and Stockholders' Equity	$ 79,499

Balance Sheet (Parenthetical)

Balance Sheet (Parenthetical) - $ / shares	Dec. 31, 2021	Dec. 31, 2020
Balance Sheet
Common stock, par value	$ 0.0001	$ 0.0001
Common Stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	22,564,982	0
Common stock, shares outstanding	22,564,982	0

Statement of Operations

Statement of Operations	10 Months Ended
	Dec. 31, 2021USD ($)$ / sharesshares
Statement of Operations
Revenue	$ 3,039
Total Revenue	3,039
Operating expenses
Professional fees	64,871
Other general and administrative costs	107,477
Total operating expenses	172,348
Gain/(Loss) from operations	(169,309)
Interest Expense	(120,000)
Other income expenses net	(120,000)
Net profit/(loss) before income tax	(289,309)
Provision for income taxes (benefit)	0
Net profit (loos)	$ (289,309)
Net Profit/(Loss) Per Common Stock
basic and fully diluted | $ / shares	$ (0.02)
Weighted-average number of shares of common stock outstanding
- basic and fully diluted | shares	15,790,960

Statement of Cash Flows

Statement of Cash Flows - USD ($)	10 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2021
Cash Flows from Operating Activities
Net profit (loss) for the period	$ (289,309)	$ (289,309)
Adjustments to reconcile net loss to net cash used in operating activities
Interest expense - warrant	120,000
Amortization	956
Stock Compensation expense	49,497
Changes in assets and liabilities
Accounts Payable	16,214
Prepaid Expenses	(204)
Net cash used in operating activities	(102,846)
Cash Flows from Investing Activities
Software	(50,217)
Cash Flows from Investing Activities	(50,217)
Cash Flows from Financing Activities
Due to related party	5,598
Cash for common stock	177,500
Net cash provided by financing activities	183,098
Increase (Decrease) in Cash	30,035
Cash at beginning of period	0
Cash at end of period	$ 30,035	$ 30,035

Statement of Changes in Stockho

Statement of Changes in Stockholders Deficit - 12 months ended Dec. 31, 2021 - USD ($)	Total	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Subscription Receivable
Balance, amount at Dec. 31, 2020	$ 0	$ 0	$ 0	$ 0	$ 0
Shares issued for cash, shares		21,437,500
Shares issued for cash, amount	177,500	$ 2,144	175,356	0	0
Shares issued for Services, shares		247,482
Shares issued for Services, amount	49,497	$ 25	49,472	0	0
Subscription Receivable, shares		880,000
Subscription Receivable, amount	0	$ 88	87,912	0	(88,000)
Warrant Issued	120,000	0	120,000	0	0
Net Income	(289,309)	$ 0	0	(289,309)	0
Balance, shares at Dec. 31, 2021		22,564,982
Balance, amount at Dec. 31, 2021	$ 57,688	$ 2,257	$ 432,740	$ (289,309)	$ (88,000)

DESCRIPTION OF BUSINESSDESCRIPT

DESCRIPTION OF BUSINESSDESCRIPTION OF BUSINESS	10 Months Ended
	Dec. 31, 2021
DESCRIPTION OF BUSINESSDESCRIPTION OF BUSINESS
DESCRIPTION OF BUSINESSDESCRIPTION OF BUSINESS	NOTE 1 – DESCRIPTION OF BUSINESSDESCRIPTION OF BUSINESS The Company is an early-stage company incorporated in Nevada on February 19, 2021 under the name “MyTreat, Inc”. On May 12, 2021, pursuant to an amendment to its Articles of Incorporation the Company filed with the state of Nevada, the Company changed its name to brooqLy, Inc. The Company is a social networking platform that connects people using the practice of treating products via our Platform. The participants in our Platform include: · Shops that register to use the Company’s Platform · Sending Consumers who order “treats” for Receiving Consumers who download our app and are registered on the Company’s Platform. · Receiving Consumers who receive the “treats” from Sending Consumers who have downloaded the Company’s r app and are registered on the Company’s Platform. The Company has created a technology infrastructure for the Shops, Sending and Receiving consumers, and Brands that wish to advertise with the Company, to interconnect, interact, and engage in what the Company has strived for, a “fun experience.” The Company’s Platform serves as the connection point and facilitator among its Platform participants, who are the Shops Sending Consumers, and Receiving Consumers. On October 14 th

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	10 Months Ended
	Dec. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING AND BENEFICIAL CONVERSION FEATURES POLICIES Basis of Presentation The financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars, unless indicated otherwise. The company believes that the disclosures in these financial statements are adequate and not misleading. In the opinion of management, the financial statements and notes contain all adjustments necessary for a fair presentation of the Company’s financial position as of December 31, 2021, and statements of operations and cash flows for the year ended December 31, 2021. The accompanying financial statements reflect the application of certain significant accounting policies as described below and elsewhere in these notes to the financial statements. Accounting Basis The Company uses the accrual basis of accounting and accounting principles generally accepted in the United States of America (“GAAP”). The Company has adopted a December 31 fiscal year end. 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, revenue and expenses 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. Cash and Cash Equivalents Company considers all cash on hand and in banks, certificates of deposit and other highly liquid investments with maturities of three months or less, when purchased, to be cash and cash equivalents. Intangible Assets Intangible assets are measured at cost less accumulated amortization and impairment losses, if any. They are amortized on a straight-line basis over their estimated useful lives. The company has amortized their software application over the useful life of 15 years. Fair Value of Financial Instruments The Company’s financial instruments consist of cash and cash equivalents. The carrying amount of these financial instruments approximates fair value due either to length of maturity or interest rates that approximate prevailing market rates unless otherwise disclosed in these financial statements. Income Taxes Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized. Revenue Recognition The Company recognizes revenue in accordance with FASB ASC 606 upon the transfer of 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. The company has three types of revenues; a) fees charged to shops for registering with the company’s app, b) treats sent from receiving and/or sending consumers, and c) advertising from other company brands on the app. All services are recorded at the time that control of the products is transferred to the Receiving consumers upon their redemption of their treat. In evaluating the timing of the transfer of control of products to customers, we consider several indicators, including, our right to payment, and the legal title of the products. Based on the assessment of control indicators, sales are generally recognized when products are delivered to consumers. Revenue recognized from contracts with customers is disclosed separately from other sources of revenue. ASC 606 includes guidance on when revenue should be recognized on a Gross (Principal) or Net (Agent) basis. The Company’s revenue is recognized primarily as performance obligations are satisfied. For all fixed-price contracts, revenue is recognized based on the actual service provided to the end of the reporting period. Stock-Based Compensation The measurement and recognition of stock - based compensation expense is based on estimated fair values for all share-based awards made to employees and directors, including stock options and for non-employee equity transactions as per ASC 718 rules. For transactions in which we obtain certain services of employees, directors, and consultants in exchange for an award of equity instruments, we measure the cost of the services based on the grant date fair value of the award. We recognize the cost over the vesting period. Basic Income (Loss) Per Share Basic income (loss) per share is calculated by dividing the Company’s net loss applicable to common shareholders by the weighted average number of common shares during the period. Diluted earnings per share is calculated by dividing the Company’s net income available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. There are no such common stock equivalents outstanding as of December 31, 2021. Recent Accounting Pronouncements In December 2019, the FASB issued ASU 2019-12: Simplifying the Accounting for Income Taxes (Topic 740), which removes certain exceptions to the general principles in Topic 740 and improves consistent application of and simplifies GAAP for other areas of Topic 740 by clarifying and amending existing guidance. This ASU is effective for fiscal years beginning after December 15, 2020, and interim periods within those fiscal years, with early adoption permitted. The Company will be adopting this new accounting guidance this year, that may result in tax payable for the foreign subsidiary. Foreign Currency Translation The Company considers the U.S. dollar to be its functional currency as it is the currency of the primary economic environment in which the Company operates. Accordingly, monetary assets and liabilities denominated in foreign currencies are translated into U.S. dollars at the exchange rate in effect at the balance sheet date and non-monetary assets and liabilities are translated at the exchange rates in effect at the time of acquisition or issue. Revenues and expenses are translated at rates approximating the exchange rates in effect at the time of the transactions. All exchange gains and losses are included in operations.

GOING CONCERN

GOING CONCERN	10 Months Ended
	Dec. 31, 2021
GOING CONCERN
GOING CONCERN	NOTE 3 – GOING CONCERN The accompanying financial statements have been prepared in conformity with generally accepted accounting principles, which contemplates the continuation of the Company as a going concern. The Company recorded $3,039 in revenue for the year ended December 31, 2021. The Company currently does not have sufficient working capital but is continuing its efforts to establish additional markets for sources of revenues to cover operating costs Until we generate material operating revenues, the Company will require additional debt or equity funding to continue its operations, however, there is no assurances that the Company will conduct such offering or that it will raise sufficient funding to continue its operations. 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 may 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. If the company is unable to raise additional funds, there is substantial doubt about its ability to continue as a going concern.

SHAREHOLDERS EQUITY

SHAREHOLDERS EQUITY	10 Months Ended
	Dec. 31, 2021
Stockholders' Equity
SHAREHOLDER'S EQUITY	NOTE 4 – STOCKHOLDERS’ EQUITY Issuance of Common Stock The Company has 200,000,000, $0.0001 par value shares of common stock authorized. On December 31, 2021, there were 22,564,982 common shares issued and outstanding. For the year ended December 31, 2021, the Company issued 22,564,982 shares of common stock for cash proceeds of $265,500 with subscription receivables of $88,000 and 247,482 shares of common stock for services rendered of $49,497. Warrants From September 17, 2021 to December 31, 2021, the company sold 2,000,000 Common Stock Shares to 3 accredited investors at a price of $0.10 per share or an aggregate of $200,000, which subscription also included 1 Common Stock Purchase Warrant for each Common Stock Share Purchased, exercisable at ten (10) cents per share ($0.10). Upon FINRA granting a trading symbol to the Company for quotation on the OTC Markets OTCQB, the Warrant Exercise Price will then be calculated at a 50% discount to the 7-day average price for that 7 day period preceding exercise of the Warrant. The Warrant Exercisable Period is 5 years from the date of the Subscriber subscribing to the Shares. Under ASC 480 “Distinguishing Liabilities from Equity” the management has determined that these warrants are freestanding instruments issued by the Company to a shareholder giving them the right to purchases additional equity shares, thereby they are classified as equity. The warrants meet the underling factors that determine if they fall under the scope of ASC 480-10 to be classified as equity. The share purchase warrants are classified as equity instruments because a fixed amount of cash is exchanged for a fixed amount of equity. Changes in Equity For the year beginning January 1, 2021, the company had a shareholders’ deficit balance of $0. With the sale of 21,437,500 shares of common stock for a value of $265,500, the issuance of 247,482 shares of common stock for stock-based compensation a value of $49,497, the subscription receivables of $88,000, the outstanding warrants of $120,000 and the net loss of $289,309 for the year ended December 31, 2021, the ending balance in equity is $57,688 as of December 31, 2021.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	10 Months Ended
	Dec. 31, 2021
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES	NOTE 5 – COMMITMENTS AND CONTINGENCIES The Company neither owns nor leases any real or personal property. Such costs are immaterial to the financial statements and accordingly are not reflected herein. The officers and directors are involved in other business activities and most likely will become involved in other business activities in the future.

INCOME TAXES

INCOME TAXES	10 Months Ended
	Dec. 31, 2021
INCOME TAXES
INCOME TAXES	NOTE 6 – INCOME TAXES The Company’s has an overall net loss and as a result there exists doubt as to the ultimate realization of the deferred tax assets. Accordingly, a valuation allowance equal to the total deferred tax assets has been recorded. The components of net deferred tax assets are as follows: December 31, 2021 Net operating loss carry-forward (289,309 ) Less: Valuation Allowance 289,309 Net deferred tax asset $ - The Company had federal net operating loss carry forwards for tax purposes of approximately $289,309 on December 31, 2021, which may be available to offset future taxable income. Utilization of the net operating loss carry forwards may be subject to substantial annual limitations due to the ownership change limitations provided by Section 381 of the Internal Revenue Code of 1986, as amended. The annual limitation may result in the expiration of net operating loss carry forwards before utilization.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	10 Months Ended
	Dec. 31, 2021
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 7 – SUBSEQUENT EVENT In accordance with SFAS 165 (ASC 855-10), the Company has analyzed its operations subsequent to December 31, 2021, through March 29, 2022, the date these financial statements were issued, and has determined that the following are material subsequent events to these financial statements. On February the 23 rd

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	10 Months Ended
	Dec. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Accounting Basis	The Company uses the accrual basis of accounting and accounting principles generally accepted in the United States of America (“GAAP”). The Company has adopted a December 31 fiscal year end.
Basis of Presention	The financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars, unless indicated otherwise. The company believes that the disclosures in these financial statements are adequate and not misleading. In the opinion of management, the financial statements and notes contain all adjustments necessary for a fair presentation of the Company’s financial position as of December 31, 2021, and statements of operations and cash flows for the year ended December 31, 2021. The accompanying financial statements reflect the application of certain significant accounting policies as described below and elsewhere in these notes to 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, revenue and expenses 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.
Cash and Cash Equivalents	Company considers all cash on hand and in banks, certificates of deposit and other highly liquid investments with maturities of three months or less, when purchased, to be cash and cash equivalents.
Intangible Assets	Intangible assets are measured at cost less accumulated amortization and impairment losses, if any. They are amortized on a straight-line basis over their estimated useful lives. The company has amortized their software application over the useful life of 15 years.
Fair Value of Financial Instruments	The Company’s financial instruments consist of cash and cash equivalents. The carrying amount of these financial instruments approximates fair value due either to length of maturity or interest rates that approximate prevailing market rates unless otherwise disclosed in these financial statements.
Income Taxes	Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized.
Revenue Recognition	The Company recognizes revenue in accordance with FASB ASC 606 upon the transfer of 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. The company has three types of revenues; a) fees charged to shops for registering with the company’s app, b) treats sent from receiving and/or sending consumers, and c) advertising from other company brands on the app. All services are recorded at the time that control of the products is transferred to the Receiving consumers upon their redemption of their treat. In evaluating the timing of the transfer of control of products to customers, we consider several indicators, including, our right to payment, and the legal title of the products. Based on the assessment of control indicators, sales are generally recognized when products are delivered to consumers. Revenue recognized from contracts with customers is disclosed separately from other sources of revenue. ASC 606 includes guidance on when revenue should be recognized on a Gross (Principal) or Net (Agent) basis. The Company’s revenue is recognized primarily as performance obligations are satisfied. For all fixed-price contracts, revenue is recognized based on the actual service provided to the end of the reporting period.
Stock-Base Compensation	The measurement and recognition of stock - based compensation expense is based on estimated fair values for all share-based awards made to employees and directors, including stock options and for non-employee equity transactions as per ASC 718 rules. For transactions in which we obtain certain services of employees, directors, and consultants in exchange for an award of equity instruments, we measure the cost of the services based on the grant date fair value of the award. We recognize the cost over the vesting period.
Basic Icome (Loss) Per Shares	Basic income (loss) per share is calculated by dividing the Company’s net loss applicable to common shareholders by the weighted average number of common shares during the period. Diluted earnings per share is calculated by dividing the Company’s net income available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. There are no such common stock equivalents outstanding as of December 31, 2021.
Foreign Currency Translation	The Company considers the U.S. dollar to be its functional currency as it is the currency of the primary economic environment in which the Company operates. Accordingly, monetary assets and liabilities denominated in foreign currencies are translated into U.S. dollars at the exchange rate in effect at the balance sheet date and non-monetary assets and liabilities are translated at the exchange rates in effect at the time of acquisition or issue. Revenues and expenses are translated at rates approximating the exchange rates in effect at the time of the transactions. All exchange gains and losses are included in operations.
Recently issued accounting pronouncements	In December 2019, the FASB issued ASU 2019-12: Simplifying the Accounting for Income Taxes (Topic 740), which removes certain exceptions to the general principles in Topic 740 and improves consistent application of and simplifies GAAP for other areas of Topic 740 by clarifying and amending existing guidance. This ASU is effective for fiscal years beginning after December 15, 2020, and interim periods within those fiscal years, with early adoption permitted. The Company will be adopting this new accounting guidance this year, that may result in tax payable for the foreign subsidiary.

INCOME TAXES (Tables)

INCOME TAXES (Tables)	10 Months Ended
	Dec. 31, 2021
INCOME TAXES
Schedule of Deferred Tax Assets	December 31, 2021 Net operating loss carry-forward (289,309 ) Less: Valuation Allowance 289,309 Net deferred tax asset $ -

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative))	10 Months Ended
	Dec. 31, 2021
Software
Estimated useful lives	15 years

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative))	10 Months Ended
	Dec. 31, 2021USD ($)
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Revenue	$ 3,039

SHAREHOLDERS EQUITY (Details Na

SHAREHOLDERS EQUITY (Details Narrative)	3 Months Ended	10 Months Ended	12 Months Ended
	Dec. 31, 2021USD ($)integer$ / sharesshares	Dec. 31, 2021USD ($)integer$ / sharesshares	Dec. 31, 2021USD ($)integer$ / sharesshares	Jan. 01, 2021USD ($)	Dec. 31, 2020$ / sharesshares
Shares issued for Services, shares | shares	247,482
Shares issued for Services, amount	$ 49,497		$ 49,497
Common Stock, Shares Authorized | shares	200,000,000	200,000,000	200,000,000		200,000,000
Common Stock, Par Value | $ / shares	$ 0.0001	$ 0.0001	$ 0.0001		$ 0.0001
Shareholders' deficit	$ 57,688	$ 57,688	$ 57,688	$ 0
Shares issued for stock-based compensation, shares | shares		247,482
Shares issued for stock-based compensation, amount		$ 49,497
Net Income		$ (289,309)	$ (289,309)
Common stock shares issued | shares	22,564,982	22,564,982	22,564,982		0
Sale of common stock during period | shares		21,437,500
Common stock, shares outstanding | shares	22,564,982	22,564,982	22,564,982		0
Proceeds from issuance of common stocks	$ 265,500
Subscription receivable	$ 88,000	$ 88,000	$ 88,000	88,000
Number of Investors | integer	3	3	3
Warrant Exercisable Period	5
Common stock for value	$ 265,500	$ 265,500	$ 265,500
Outstanding warrant				$ 120,000
Three Accredited Investors [Member]
Sale of stock price per share | $ / shares	$ 0.10	$ 0.10	$ 0.10
Warrant exercise and discount percentage, description	Warrant Exercise Price will then be calculated at a 50% discount to the 7-day average price for that 7 day period preceding exercise of the Warrant.
Description of sale of stock	1 Common Stock Purchase Warrant for each Common Stock Share Purchased, exercisable at ten (10) cents per share ($0.10).
Common Stock, Shares issued, shares | shares	2,000,000
Common Stock, Shares issued, amount	$ 200,000

INCOME TAXES (Details)

INCOME TAXES (Details)	Dec. 31, 2021USD ($)
INCOME TAXES
Net operating loss carry-forward	$ (289,309)
Less: Valuation Allowance	289,309
Net deferred tax asset	$ 0

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	Dec. 31, 2021USD ($)
INCOME TAXES
Net operating loss carry-forward	$ (289,309)

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - Subsequent Event [Member]	1 Months Ended
	Feb. 23, 2022USD ($)$ / sharesshares
Cancelled shares issued to an investor	875,000
Cancelled shares issued to an investor failure to pay investment amount | $	$ 75,000
Investment on basis of per share amount | $ / shares	$ 0.20
Cancelled and returned	875,000
Adjusted number of common stock shares	125,000
Common stock shares other than adjusted shares	1,000,000
Decrease outstanding shares	875,000