Lamy (LMMY) 10-Q 16 Jan 24 2024 Q2 Quarterly report Financial data

Cover

Cover	6 Months Ended
	Nov. 30, 2023 shares
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Nov. 30, 2023
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--05-31
Entity File Number	333-266341
Entity Registrant Name	L A M Y
Entity Central Index Key	0001939937
Entity Tax Identification Number	37-2039216
Entity Incorporation, State or Country Code	WY
Entity Address, Address Line One	201 Allen Street
Entity Address, Address Line Two	Unit 10104
Entity Address, City or Town	New York City
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10002
City Area Code	657
Local Phone Number	315-8312
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	true
Entity Shell Company	false
Entity Common Stock, Shares Outstanding	7,777,000

Balance Sheets (Unaudited)

Balance Sheets (Unaudited) - USD ($)	Nov. 30, 2023	May 31, 2023
Current Assets
Cash & cash equivalents	$ 1,028	$ 7,855
Accounts receivable	3,875	0
Total current assets	4,903	7,855
Non-Current assets
Intangibles (net)	14,370	19,203
Equipment (net)	7,469	9,986
Total non-Current assets	21,839	29,189
TOTAL ASSETS	26,742	37,044
Current Liabilities
Accrued expenses	2,069	610
Advances from related parties	4,145	3,000
Total current liabilities	6,214	3,610
Non-Current Liabilities
Loans from related parties	18,100	18,100
Note payable – related party	10,000	10,000
Note payable – others	29,000	29,000
Accrued Interest	8,250	5,422
Total non-current liabilities	65,350	62,522
Total Liabilities	71,564	66,132
Stockholders’ Equity (Deficit)
Common stock, $0.0001 par value, 100,000,000 shares authorized; 7,777,000 & 5,000,000 shares issued and outstanding as of November 30, 2023 & May 31, 2023	778	778
Additional Paid-In-Capital	27,492	27,492
Accumulated Deficit	(73,092)	(57,358)
Total Stockholders’ equity (deficit)	(44,822)	(29,088)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)	$ 26,742	$ 37,044

Balance Sheets (Unaudited) (Par

Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Nov. 30, 2023	May 31, 2023
Statement of Financial Position [Abstract]
Common Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Common Stock, Shares Authorized	100,000,000	100,000,000
Common Stock, Shares, Issued	7,777,000	5,000,000
Common Stock, Shares, Outstanding	7,777,000	5,000,000

Statements of Operations (Unaud

Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Nov. 30, 2023	Nov. 30, 2022	Nov. 30, 2023	Nov. 30, 2022
Income Statement [Abstract]
Revenue	$ 3,875	$ 0	$ 3,875	$ 0
Gross Profit	3,875	0	3,875	0
Operating Expenses
General and administrative expenses	7,448	8,407	19,609	21,377
Total Operating expenses	(7,448)	(8,407)	(19,609)	(21,377)
Other Income	0	0	0	0
Income (Loss) before provision for income taxes	(3,573)	(8,407)	(15,734)	(21,377)
Provision for income taxes	0	0	0	0
Net income (loss)	$ (3,573)	$ (8,407)	$ (15,734)	$ (21,377)

Statements of Operations (Una_2

Statements of Operations (Unaudited) (Parenthetical) - $ / shares	3 Months Ended		6 Months Ended
	Nov. 30, 2023	Nov. 30, 2022	Nov. 30, 2023	Nov. 30, 2022
Income Statement [Abstract]
Earnings Per Share, Basic	$ 0	$ 0	$ 0	$ 0
Earnings Per Share, Diluted	$ 0	$ 0	$ 0	$ 0
Weighted Average Number of Shares Outstanding, Basic	7,777,000	5,000,000	7,777,000	5,000,000
Weighted Average Number of Shares Outstanding, Diluted	7,777,000	5,000,000	7,777,000	5,000,000

Statement of Stockholders Equit

Statement of Stockholders Equity (Deficit) (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at May. 31, 2022	$ 500	$ 0	$ (937)	$ (437)
Shares, Outstanding, Beginning Balance at May. 31, 2022	5,000,000
Net loss for six months ended			(21,377)	(21,377)
Ending balance, value at Nov. 30, 2022	$ 500	0	(22,314)	(21,814)
Shares, Outstanding, Ending Balance at Nov. 30, 2022	5,000,000
Beginning balance, value at May. 31, 2023	$ 778	27,492	(57,358)	(29,088)
Shares, Outstanding, Beginning Balance at May. 31, 2023	7,777,000
Net loss for six months ended			(15,734)	(15,734)
Ending balance, value at Nov. 30, 2023	$ 778	$ 27,492	$ (73,092)	$ (44,822)
Shares, Outstanding, Ending Balance at Nov. 30, 2023	7,777,000

Statements of Cash Flows (Unaud

Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Nov. 30, 2023	Nov. 30, 2022
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (15,734)	$ (21,377)
Adjustment as of non-cash items:
Depreciation	2,517	2,517
Amortization	4,833	4,833
Changes in operating assets and liabilities
Increase in accrued accounts receivable	(3,875)	0
Increase in accrued expenses	1,459	0
Increase in advances from related parties	1,145	0
Net cash provided by (used in) Operating activities	(9,655)	(14,027)
CASH FLOWS FROM INVESTING ACTIVITIES
Net cash provided by (used in) Investing activities	0	0
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from sale of common stock	0	0
Proceeds from note payable – related party	0	3,000
Accrued Interest	2,828	2,271
Net cash provided by Financing activities	2,828	5,271
Increase (decrease) in cash and equivalents	(6,827)	(8,756)
Cash and equivalents at beginning of the period	7,855	10,107
Cash and equivalents at end of the period	1,028	1,351
Cash paid for:
Interest	0	0
Taxes	0	0
Non-cash investing and financing activities
Proceeds of loan from related party in exchange of asset	0	0
Proceeds from note payable against acquisition of intangibles	$ 0	$ 0

ORGANIZATION AND BUSINESS

ORGANIZATION AND BUSINESS	6 Months Ended
	Nov. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND BUSINESS	NOTE 1 – ORGANIZATION AND BUSINESS LAMY. (the “Company”) is a corporation established under the corporation laws in the State of Wyoming on January 31, 2022. The company intends to develop a successful business through provision of financial knowledge and resource management to the youngsters through an educational platform and, chiefly, an immersive video game called TwoPlus1® The Company has adopted May 31 fiscal year end.

GOING CONCERN

GOING CONCERN	6 Months Ended
	Nov. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE 2 – GOING CONCERN The Company’s financial statements as of November 30, 2023 have been prepared using generally accepted accounting principles in the United States of America applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenue sufficient to cover its operating costs and allow it to continue as a going concern. The Company has accumulated loss from inception (January 31, 2022) to November 30, 2023 of $ 73,092 In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management’s plan is to obtain such resources for the Company by obtaining capital from management and significant shareholders sufficient to meet its minimal operating expenses and seeking third party equity and/or debt financing. However, management cannot provide any assurances that the Company will be successful in accomplishing any of its plans. These financial statements do not include any adjustments related to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Nov. 30, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America. New Accounting Pronouncements There were various accounting standards and interpretations issued recently, none of which are expected to a have a material impact on our financial position, operations or cash flows. Cash and Cash Equivalents For purposes of the statement of cash flows, the Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents. Stock-Based Compensation As of August 31, 2023, the Company has not issued any stock-based payments to its employees. Stock-based compensation is accounted for at fair value in accordance with ASC 718, when applicable. To date, the Company has not adopted a stock option plan and has not granted any stock options. Use of Estimates and Assumptions 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 period. Actual results could differ from those estimates. Due to the limited level of operations, the Company has not had to make material assumptions or estimates other than the assumption that the Company is a going concern. Fair Value of Financial Instruments ASC 825, “Disclosures about Fair Value of Financial Instruments”, requires disclosure of fair value information about financial instruments. ASC 820, “Fair Value Measurements” defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles, and expands disclosures about fair value measurements. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of November 30, 2023. The respective carrying values of certain on-balance-sheet financial instruments approximate their fair values. These financial instruments include cash, accounts payable and related party loan payable. Fair values were assumed to approximate carrying values for these financial instruments as either they do not have any active market or are short term in nature and therefore their carrying amounts approximate fair value. Income Taxes Income taxes are provided in accordance with ASC No. 740, Accounting for Income Taxes. A deferred tax asset or liability is recorded for all temporary differences between financial and tax reporting and net operating loss carry forwards. Deferred tax expense (benefit) results from the net change during the year of deferred tax assets and liabilities. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion of all of the deferred tax assets will be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. Revenue Recognition We adopted Accounting Standards Codification (“ASC”) Topic 606, “Revenue from Contracts with Customers”, and all related interpretations for recognition of our revenue from tours and services. Previously we recorded revenue based on ASC Topic 605. Adoption of new accounting standard did not have any material impact on our reported revenue. Revenue is recognized when the following criteria are met: · Identification of the contract, or contracts, with customer; · Identification of the performance obligations in the contract; · Determination of the transaction price; · Allocation of the transaction price to the performance obligations in the contract; and · Recognition of revenue when, or as, we satisfy performance obligation. The Company has evaluated all the recent accounting pronouncements and determined that there are no other accounting pronouncements that will have a material effect on the Company’s financial statements. Fixed Assets Fixed assets are stated at cost, net of accumulated depreciation and accumulated impairment losses, if any. The cost comprises purchase price, borrowing costs, if capitalization criteria are met and directly attributable cost of bringing the asset to its working condition for the intended use. Any subsidy/reimbursement/contribution received for installation and acquisition of any fixed assets is shown as deduction in the year of receipt. Capital work- in progress is stated at cost. Subsequent expenditure related to an item of fixed assets is added to its book value only if it increases the future benefits from the existing asset beyond its previously assessed standard of performance. All other expenses on existing fixed assets, including day-to-day repairs and maintenance expenditure and cost of replacing parts, are charged to the Statement of Profit and Loss for the period during which such expenses are incurred. Gains or losses arising from de-recognition of fixed assets are measured as the difference between the net disposal proceeds and the carrying amount of the assets derecognized. The Company utilizes straight-line depreciation over the estimated useful life of the asset. Office Equipment – 3 years Earnings per Share ASC No. 260, “Earnings Per Share”, specifies the computation, presentation and disclosure requirements for earnings (loss) per share for entities with publicly held common stock. The Company has adopted the provisions of ASC No. 260. Basic net loss per share amounts is computed by dividing the net loss by the weighted average number of common shares outstanding. Diluted earnings per share are the same as basic earnings per share due to the lack of dilutive items in the Company.

EQUIPMENT (NET)

EQUIPMENT (NET)	6 Months Ended
	Nov. 30, 2023
Property, Plant and Equipment [Abstract]
EQUIPMENT (NET)	NOTE 4 – EQUIPMENT (NET) Company acquired equipment as on May 25, 2022 for $ 15,100 The Company depreciates its property using straight-line depreciation over the estimated useful life of 3 years. For the quarter ended November 30, 2023 the company recorded $ 1,258 7,631

INTANGIBLE ASSETS

INTANGIBLE ASSETS	6 Months Ended
	Nov. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	NOTE 5 – INTANGIBLE ASSETS Company acquired intangibles as on May 26, 2022 and consist of Videogame platform and related property rights of $29,000. The Company amortize its intangibles using straight-line depreciation over the estimated useful life of 3 years. For the quarter ended November 30, 2023 the company recorded $ 2,416 14,630

CAPITAL STOCK

CAPITAL STOCK	6 Months Ended
	Nov. 30, 2023
Equity [Abstract]
CAPITAL STOCK	NOTE 6 – CAPITAL STOCK The Company has 100,000,000 0.0001 In February 2022, the Company issued 5,000,000 500 During the year ended May 31, 2023, the Company issued 2,527,000 25,270 250,000 2,500 As of November 30, 2023 & 2022, the Company had 7,777,000 5,000,000

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Nov. 30, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 7 – RELATED PARTY TRANSACTIONS In support of the Company’s efforts and cash requirements, it may rely on advances from related parties until such time that the Company can support its operations or attains adequate financing through sales of its equity or traditional debt financing. There is no formal written commitment for continued support by officers, directors, or shareholders. Amounts represent advances or amounts paid in satisfaction of liabilities. Since inception (January 31, 2022) through November 30, 2023 the Company’s sole officer and director loaned the Company as follow; As on February 01, 2022, the Company’s sole officer and director loaned the Company $10,000 as a long-term unsecured loan with 10% simple interest per annum. This loan is payable in three installments as per following agreed schedule: 1 st 2 nd 3 rd The interest amount is expected to be at $3,000, due with the final payment thereto. As of November 30, 2023, interest accrued on this loan was $ 1,833 As on May 25, 2022, $ 15,100 1 st 2 nd 3 rd The interest amount is expected to be at $4,530, due with the final payment thereto. As of November 30, 2023, interest accrued on this loan was $ 1,804 As on October 11, 2022, the Company’s sole officer and director loaned the Company $3,000 as a long-term unsecured loan with interest payable on the unpaid principal at the rate of [3% over the US Federal Reserve Base Rate] per annum. This loan is payable in a single lump sum amount by the end of two-year term i.e., on October 11, 2024. As of November 30, 2023 interest accrued on this loan was $ 263 As of November 30, 2023, the total principal amount outstanding to related party under long term liability was $ 28,100 3,900 As of November 30, 2023, aggregate future principal payments to the related party in reference to upcoming fiscal years are as follows: Future principal payments to related party Year ended May 31, 2023 $ 0 Year ended May 31, 2024 8,100 Year ended May 31, 2025 11,000 Year ended May 31, 2026 9,000 Thereafter $ 0 In addition to the above, as of period ended November 30, 2023, the Company’s sole officer and director advance the Company $ 4,145

NOTE PAYABLE _ OTHERS

NOTE PAYABLE – OTHERS	6 Months Ended
	Nov. 30, 2023
Debt Disclosure [Abstract]
NOTE PAYABLE – OTHERS	NOTE 8 – NOTE PAYABLE – OTHERS As of May 26, 2022, Company owes a note payable of $ 29,000 10 th 4,350 As of November 30, 2023, aggregate future principal payments for this debt in reference to upcoming fiscal years are as follows: Future principal payments to others Year ended May 31, 2023 $ 0 Year ended May 31, 2024 29,000 Thereafter $ 0

INCOME TAXES

INCOME TAXES	6 Months Ended
	Nov. 30, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 9 - INCOME TAXES The reconciliation of income tax benefit at the U.S. statutory rate of 21% for the period ended to the company’s effective tax rate is as follows: Schedule of income tax reconciliation Tax benefit at U.S. statutory rate $ (15,349 ) Change in valuation allowance 15,349 Income tax expense $ – The tax effects of temporary differences that give rise to significant portions of the net deferred tax assets at are as follows: Schedule of deferred income tax Deferred tax assets: Net operating loss $ (15,349 ) Valuation allowance 15,349 Deferred tax assets $ – The Company has approximately $ 73,092

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Nov. 30, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 10 - SUBSEQUENT EVENTS The Company has evaluated other subsequent events till January 10, 2023, the date these financial statements were issued and has determined that there are no items to disclose.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Nov. 30, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America.
New Accounting Pronouncements	New Accounting Pronouncements There were various accounting standards and interpretations issued recently, none of which are expected to a have a material impact on our financial position, operations or cash flows.
Cash and Cash Equivalents	Cash and Cash Equivalents For purposes of the statement of cash flows, the Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents.
Stock-Based Compensation	Stock-Based Compensation As of August 31, 2023, the Company has not issued any stock-based payments to its employees. Stock-based compensation is accounted for at fair value in accordance with ASC 718, when applicable. To date, the Company has not adopted a stock option plan and has not granted any stock options.
Use of Estimates and Assumptions	Use of Estimates and Assumptions 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 period. Actual results could differ from those estimates. Due to the limited level of operations, the Company has not had to make material assumptions or estimates other than the assumption that the Company is a going concern.
Fair Value of Financial Instruments	Fair Value of Financial Instruments ASC 825, “Disclosures about Fair Value of Financial Instruments”, requires disclosure of fair value information about financial instruments. ASC 820, “Fair Value Measurements” defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles, and expands disclosures about fair value measurements. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of November 30, 2023. The respective carrying values of certain on-balance-sheet financial instruments approximate their fair values. These financial instruments include cash, accounts payable and related party loan payable. Fair values were assumed to approximate carrying values for these financial instruments as either they do not have any active market or are short term in nature and therefore their carrying amounts approximate fair value.
Income Taxes	Income Taxes Income taxes are provided in accordance with ASC No. 740, Accounting for Income Taxes. A deferred tax asset or liability is recorded for all temporary differences between financial and tax reporting and net operating loss carry forwards. Deferred tax expense (benefit) results from the net change during the year of deferred tax assets and liabilities. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion of all of the deferred tax assets will be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.
Revenue Recognition	Revenue Recognition We adopted Accounting Standards Codification (“ASC”) Topic 606, “Revenue from Contracts with Customers”, and all related interpretations for recognition of our revenue from tours and services. Previously we recorded revenue based on ASC Topic 605. Adoption of new accounting standard did not have any material impact on our reported revenue. Revenue is recognized when the following criteria are met: · Identification of the contract, or contracts, with customer; · Identification of the performance obligations in the contract; · Determination of the transaction price; · Allocation of the transaction price to the performance obligations in the contract; and · Recognition of revenue when, or as, we satisfy performance obligation. The Company has evaluated all the recent accounting pronouncements and determined that there are no other accounting pronouncements that will have a material effect on the Company’s financial statements.
Fixed Assets	Fixed Assets Fixed assets are stated at cost, net of accumulated depreciation and accumulated impairment losses, if any. The cost comprises purchase price, borrowing costs, if capitalization criteria are met and directly attributable cost of bringing the asset to its working condition for the intended use. Any subsidy/reimbursement/contribution received for installation and acquisition of any fixed assets is shown as deduction in the year of receipt. Capital work- in progress is stated at cost. Subsequent expenditure related to an item of fixed assets is added to its book value only if it increases the future benefits from the existing asset beyond its previously assessed standard of performance. All other expenses on existing fixed assets, including day-to-day repairs and maintenance expenditure and cost of replacing parts, are charged to the Statement of Profit and Loss for the period during which such expenses are incurred. Gains or losses arising from de-recognition of fixed assets are measured as the difference between the net disposal proceeds and the carrying amount of the assets derecognized. The Company utilizes straight-line depreciation over the estimated useful life of the asset. Office Equipment – 3 years
Earnings per Share	Earnings per Share ASC No. 260, “Earnings Per Share”, specifies the computation, presentation and disclosure requirements for earnings (loss) per share for entities with publicly held common stock. The Company has adopted the provisions of ASC No. 260. Basic net loss per share amounts is computed by dividing the net loss by the weighted average number of common shares outstanding. Diluted earnings per share are the same as basic earnings per share due to the lack of dilutive items in the Company.

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	6 Months Ended
	Nov. 30, 2023
Loans From Related Party [Member]
Related Party Transaction [Line Items]
Future principal payments to related party	Future principal payments to related party Year ended May 31, 2023 $ 0 Year ended May 31, 2024 8,100 Year ended May 31, 2025 11,000 Year ended May 31, 2026 9,000 Thereafter $ 0 In addition to the above, as of period ended November 30, 2023, the Company’s sole officer and director advance the Company $ 4,145

NOTE PAYABLE _ OTHERS (Tables)

NOTE PAYABLE – OTHERS (Tables)	6 Months Ended
	Nov. 30, 2023
Loans From Related Party [Member]
Related Party Transaction [Line Items]
Future principal payments to others	Future principal payments to others Year ended May 31, 2023 $ 0 Year ended May 31, 2024 29,000 Thereafter $ 0

INCOME TAXES (Tables)

INCOME TAXES (Tables)	6 Months Ended
	Nov. 30, 2023
Income Tax Disclosure [Abstract]
Schedule of income tax reconciliation	Schedule of income tax reconciliation Tax benefit at U.S. statutory rate $ (15,349 ) Change in valuation allowance 15,349 Income tax expense $ –
Schedule of deferred income tax	Schedule of deferred income tax Deferred tax assets: Net operating loss $ (15,349 ) Valuation allowance 15,349 Deferred tax assets $ –

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	Nov. 30, 2023	May 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Retained Earnings (Accumulated Deficit)	$ 73,092	$ 57,358

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	3 Months Ended
	Aug. 31, 2023
Accounting Policies [Abstract]
Property Plant and Equipment Useful Life	3 years

EQUIPMENT (NET) (Details Narrat

EQUIPMENT (NET) (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended	6 Months Ended
	May 25, 2022	Nov. 30, 2023	Nov. 30, 2023	Nov. 30, 2022
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment, Additions	$ 15,100
Depreciation		$ 1,258	$ 2,517	$ 2,517
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment		$ 7,631	$ 7,631

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative) - USD ($)	3 Months Ended	6 Months Ended
	Nov. 30, 2023	Nov. 30, 2023	Nov. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization	$ 2,416	$ 4,833	$ 4,833
Finite-Lived Intangible Assets, Accumulated Amortization	$ 14,630	$ 14,630

CAPITAL STOCK (Details Narrativ

CAPITAL STOCK (Details Narrative) - USD ($)	1 Months Ended	6 Months Ended		12 Months Ended
	Feb. 28, 2022	Nov. 30, 2023	Nov. 30, 2022	May 31, 2023
Class of Stock [Line Items]
Common Stock, Shares Authorized		100,000,000		100,000,000
Common Stock, Par or Stated Value Per Share		$ 0.0001		$ 0.0001
Proceeds from Issuance of Common Stock		$ 0	$ 0
Common Stock, Shares, Outstanding		7,777,000	5,000,000	5,000,000
Common Stock [Member]
Class of Stock [Line Items]
Stock Issued During Period, Shares, New Issues	5,000,000			2,527,000
Proceeds from Issuance of Common Stock	$ 500			$ 25,270
Stock Issued During Period, Shares, Issued for Services				250,000
Stock Issued During Period, Value, Issued for Services				$ 2,500

Future principal payments to re

Future principal payments to related party (Details)	Nov. 30, 2023 USD ($)
Related Party Transaction [Line Items]
Year ended May 31, 2024	$ 29,000
Note Payable Related Party [Member]
Related Party Transaction [Line Items]
Year ended May 31, 2024	8,100
Year ended May 31, 2025	11,000
Year ended May 31, 2026	9,000
Thereafter	$ 0

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)		6 Months Ended
	May 25, 2022	Nov. 30, 2023	Nov. 30, 2022	May 31, 2023
Related Party Transaction [Line Items]
Interest Payable		$ 8,250		$ 5,422
Proceeds from Related Party Debt		0	$ 3,000
[custom:NotePayableRelatedParty-0]		10,000		$ 10,000
Sole Officer And Director [Member]
Related Party Transaction [Line Items]
Interest Payable		3,900
[custom:NotePayableRelatedParty-0]		28,100
Sole Officer And Director [Member] | Loan 1 [Member]
Related Party Transaction [Line Items]
Interest Payable		1,833
Sole Officer And Director [Member] | Loan 2 [Member]
Related Party Transaction [Line Items]
Interest Payable		1,804
Proceeds from Related Party Debt	$ 15,100
Sole Officer And Director [Member] | Loan 3 [Member]
Related Party Transaction [Line Items]
Interest Payable		263
Sole Officer And Director [Member] | Loan 4 [Member]
Related Party Transaction [Line Items]
Proceeds from Related Party Debt		$ 4,145

Future principal payments to ot

Future principal payments to others (Details)	Nov. 30, 2023 USD ($)
Debt Disclosure [Abstract]
Year ended May 31, 2024	$ 29,000
Thereafter	$ 0

NOTE PAYABLE _ OTHERS (Details

NOTE PAYABLE – OTHERS (Details Narrative) - USD ($)	Nov. 30, 2023	Aug. 31, 2023	May 31, 2023	May 26, 2022
Debt Instrument [Line Items]
Interest Payable	$ 8,250		$ 5,422
Smarty Pants [Member]
Debt Instrument [Line Items]
Notes Payable, Noncurrent				$ 29,000
Debt Instrument, Interest Rate, Stated Percentage				10%
Interest Payable		$ 4,350

INCOME TAXES (Details - Income

INCOME TAXES (Details - Income tax reconciliation) - USD ($)	3 Months Ended		6 Months Ended
	Nov. 30, 2023	Nov. 30, 2022	Nov. 30, 2023	Nov. 30, 2022
Income Tax Disclosure [Abstract]
Tax benefit at U.S. statutory rate			$ (15,349)
Change in valuation allowance			15,349
Income tax expense	$ 0	$ 0	$ 0	$ 0

INCOME TAXES (Details - Deferre

INCOME TAXES (Details - Deferred income tax)	Nov. 30, 2023 USD ($)
Deferred tax assets:
Net operating loss	$ (15,349)
Valuation allowance	15,349
Deferred tax assets	$ 0

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	Nov. 30, 2023 USD ($)
Income Tax Disclosure [Abstract]
Operating Loss Carryforwards	$ 73,092