Lamy (LMMY) 10-K 30 Aug 24 2024 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	May 31, 2024	Nov. 30, 2023
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	May 31, 2024
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--05-31
Entity File Number	000-56599
Entity Registrant Name	LAMY
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
Title of 12(b) Security	Common Stock
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
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 Public Float		$ 0
Entity Common Stock, Shares Outstanding	7,777,000
Document Financial Statement Error Correction [Flag]	false
Auditor Name	BOLADALE LAWAL & CO.
Auditor Firm ID	6993
Auditor Location	Lagos, Nigeria

BALANCE SHEETS

BALANCE SHEETS - USD ($)	May 31, 2024	May 31, 2023
Current Assets
Cash & cash equivalents	$ 1,028	$ 7,855
Accounts receivable	11,500	0
Interest receivable	436	0
Total current assets	12,964	7,855
Non-Current assets
Intangibles (net)	9,537	19,203
Equipment (net)	4,952	9,986
Total non-current assets	14,489	29,189
TOTAL ASSETS	27,453	37,044
Current Liabilities
Accrued expenses	1,211	610
Advances from related parties	12,958	3,000
Total current liabilities	14,169	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	11,079	5,422
Total non-current liabilities	68,179	62,522
Total Liabilities	82,348	66,132
Stockholders’ Equity (Deficit)
Common stock, $0.0001 par value, 100,000,000 shares authorized; 7,777,000 shares issued and outstanding as of May 31, 2024 & 2023	778	778
Additional Paid-In-Capital	27,492	27,492
Accumulated Deficit	(83,165)	(57,358)
Total Stockholders’ equity (deficit)	(54,895)	(29,088)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)	$ 27,453	$ 37,044

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - $ / shares	May 31, 2024	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	7,777,000
Common Stock, Shares, Outstanding	7,777,000	7,777,000

STATEMENT OF OPERATIONS

STATEMENT OF OPERATIONS - USD ($)	12 Months Ended
	May 31, 2024	May 31, 2023
Income Statement [Abstract]
Revenue	$ 11,500	$ 0
Cost of revenue	9,667	0
Gross Profit	1,833	0
Operating Expenses
General and administrative expenses	28,076	56,421
Total Operating expenses	28,076	56,421
Other Income	436	0
Income (Loss) before provision for income taxes	(25,807)	(56,421)
Provision for income taxes	0	0
Net income (loss)	$ (25,807)	$ (56,421)

STATEMENT OF OPERATIONS (Parent

STATEMENT OF OPERATIONS (Parenthetical) - $ / shares	12 Months Ended
	May 31, 2024	May 31, 2023
Income Statement [Abstract]
Earnings Per Share, Basic	$ 0	$ 0
Earnings Per Share, Diluted	$ 0	$ 0
Weighted Average Number of Shares Outstanding, Basic	7,777,000	5,686,257
Weighted Average Number of Shares Outstanding, Diluted	7,777,000	5,686,257

STATEMENT OF STOCKHOLDERS EQUIT

STATEMENT OF STOCKHOLDERS EQUITY (DEFICIT) - 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 the year			(56,421)	(56,421)
Shares issued at offering price 0.01	$ 253	25,017		25,270
Stock Issued During Period, Shares, New Issues	2,527,000
Shares issued for services	$ 25	2,475		2,500
Stock Issued During Period, Shares, Issued for Services	250,000
Ending balance, value at May. 31, 2023	$ 778	27,492	(57,358)	(29,088)
Shares, Outstanding, Ending Balance at May. 31, 2023	7,777,000
Net loss for the year			(25,807)	(25,807)
Ending balance, value at May. 31, 2024	$ 778	$ 27,492	$ (83,165)	$ (54,895)
Shares, Outstanding, Ending Balance at May. 31, 2024	7,777,000

STATEMENT OF CASH FLOWS

STATEMENT OF CASH FLOWS - USD ($)	12 Months Ended
	May 31, 2024	May 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (25,807)	$ (56,421)
Adjustment as of non-cash items:
Depreciation	5,033	5,033
Amortization	9,667	9,667
Changes in operating assets and liabilities
Increase in accounts receivable	(11,500)	0
Increase in interest receivable	(436)	0
Increase in accrued expenses	601	610
Increase in advances from related parties	9,958	3,000
Net cash provided by (used in) Operating activities	(12,484)	(38,111)
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	27,770
Proceeds from note payable – related party	0	3,000
Accrued Interest	5,657	5,089
Net cash provided by Financing activities	5,657	35,859
Increase (decrease) in cash and equivalents	(6,827)	(2,252)
Cash and equivalents at beginning of the period	7,855	10,107
Cash and equivalents at end of the period	1,028	7,855
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

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	12 Months Ended
	May 31, 2024	May 31, 2023
Pay vs Performance Disclosure [Table]
Net Income (Loss)	$ (25,807)	$ (56,421)

Insider Trading Arrangements

Insider Trading Arrangements	12 Months Ended
	May 31, 2024
Trading Arrangements, by Individual [Table]
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

ORGANIZATION AND BUSINESS

ORGANIZATION AND BUSINESS	12 Months Ended
	May 31, 2024
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	12 Months Ended
	May 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE 2 – GOING CONCERN The Company’s financial statements as of May 31, 2024 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 May 31, 2024 of $ 83,165 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	12 Months Ended
	May 31, 2024
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 May 31, 2024, 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 May 31, 2024. 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 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)	12 Months Ended
	May 31, 2024
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 year ended May 31, 2024 the company recorded $ 5,033 10,148

INTANGIBLE ASSETS

INTANGIBLE ASSETS	12 Months Ended
	May 31, 2024
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 3 For the year ended May 31, 2024 the company recorded $ 9,667 19,463

CAPITAL STOCK

CAPITAL STOCK	12 Months Ended
	May 31, 2024
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 May 31, 2024 & 2023 the Company had 7,777,000

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	May 31, 2024
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 May 31, 2024 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 1 st 2 nd 3 rd The interest amount is expected to be at $3,000, due with the final payment thereto. As of May 31, 2024, interest accrued on this loan was $ 2,333 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 May 31, 2024, interest accrued on this loan was $ 2,559 As on October 11, 2022, the Company’s sole officer and director loaned the Company $ 3,000 386 As of May 31, 2024, the total principal amount outstanding to related party under long term liability was $ 28,100 5,278 As of May 31, 2024, aggregate future principal payments to the related party in reference to upcoming fiscal years are as follows: Schedule of future principal payments 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 May 31, 2024, the Company’s sole officer and director advance the Company $ 12,958

NOTE PAYABLE _ OTHERS

NOTE PAYABLE – OTHERS	12 Months Ended
	May 31, 2024
Debt Disclosure [Abstract]
NOTE PAYABLE – OTHERS	NOTE 8 – NOTE PAYABLE – OTHERS As of May 26, 2022, Company owes a note payable of $ 29,000 th 5,800 As of May 31, 2024, aggregate future principal payments for this debt in reference to upcoming fiscal years are as follows: Schedule of future principal payments Year ended May 31, 2023 $ 0 Year ended May 31, 2024 $ 29,000 Thereafter $ 0

INCOME TAXES

INCOME TAXES	12 Months Ended
	May 31, 2024
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: Reconciliation of income taxes Tax benefit at U.S. statutory rate $ (17,465 ) Change in valuation allowance 17,465 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 tax assets Deferred tax assets: Net operating loss $ (17,465 ) Valuation allowance 17,465 Deferred tax assets $ – The Company has approximately $ 83,165

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	May 31, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 10 – SUBSEQUENT EVENTS The Company has evaluated other subsequent events till August 28, 2024, 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)	12 Months Ended
	May 31, 2024
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 May 31, 2024, 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 May 31, 2024. 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
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)	12 Months Ended
	May 31, 2024
Related Party Transactions [Member]
Short-Term Debt [Line Items]
Schedule of future principal payments	Schedule of future principal payments 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

NOTE PAYABLE _ OTHERS (Tables)

NOTE PAYABLE – OTHERS (Tables)	12 Months Ended
	May 31, 2024
Note Payable Others [Member]
Short-Term Debt [Line Items]
Schedule of future principal payments	Schedule of future principal payments Year ended May 31, 2023 $ 0 Year ended May 31, 2024 $ 29,000 Thereafter $ 0

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	May 31, 2024
Income Tax Disclosure [Abstract]
Reconciliation of income taxes	Reconciliation of income taxes Tax benefit at U.S. statutory rate $ (17,465 ) Change in valuation allowance 17,465 Income tax expense $ –
Schedule of deferred tax assets	Schedule of deferred tax assets Deferred tax assets: Net operating loss $ (17,465 ) Valuation allowance 17,465 Deferred tax assets $ –

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	May 31, 2024	May 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Retained Earnings (Accumulated Deficit)	$ 83,165	$ 57,358

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	May 31, 2024
Accounting Policies [Abstract]
Property, Plant and Equipment, Useful Life	3 years

EQUIPMENT (NET) (Details Narrat

EQUIPMENT (NET) (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	May 22, 2022	May 31, 2024	May 31, 2023
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment, Additions	$ 15,100
Depreciation		$ 5,033	$ 5,033
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment		$ 10,148

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	May 26, 2022	May 31, 2024	May 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Finite-Lived Intangible Assets Acquired	$ 29,000
Finite-Lived Intangible Asset, Useful Life		3 years
Amortization		$ 9,667	$ 9,667
Finite-Lived Intangible Assets, Accumulated Amortization		$ 19,463

CAPITAL STOCK (Details Narrativ

CAPITAL STOCK (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Feb. 28, 2022	May 31, 2024	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	$ 27,770
Stock Issued During Period, Value, Issued for Services			$ 2,500
Common Stock, Shares, Outstanding		7,777,000	7,777,000
Common Stock, Shares, Issued		7,777,000	7,777,000
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

Schedule of future principal pa

Schedule of future principal payments (Details)	May 31, 2024 USD ($)
Related Party Transactions [Member]
Short-Term Debt [Line Items]
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
Note Payable Others [Member]
Short-Term Debt [Line Items]
Year ended May 31, 2023	0
Year ended May 31, 2024	29,000
Thereafter	$ 0

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)				1 Months Ended	12 Months Ended
	Oct. 11, 2022	May 25, 2022	Feb. 02, 2022	May 31, 2024	May 31, 2024	May 31, 2023	Feb. 29, 2024
Related Party Transaction [Line Items]
Proceeds from Related Party Debt					$ 0	$ 3,000
Interest Payable				$ 11,079	11,079	5,422
Note payable, related party				10,000	10,000	$ 10,000
Sole Officer And Director [Member]
Related Party Transaction [Line Items]
Interest Payable							$ 5,278
Note payable, related party							$ 28,100
Sole Officer And Director [Member] | Loan 1 [Member]
Related Party Transaction [Line Items]
Proceeds from Related Party Debt			$ 10,000
Interest Payable				2,333	2,333
Sole Officer And Director [Member] | Loan 2 [Member]
Related Party Transaction [Line Items]
Proceeds from Related Party Debt		$ 15,100
Interest Payable				2,559	2,559
Sole Officer And Director [Member] | Loan 3 [Member]
Related Party Transaction [Line Items]
Proceeds from Related Party Debt	$ 3,000
Interest Payable				386	$ 386
Sole Officer And Director [Member] | Loan 4 [Member]
Related Party Transaction [Line Items]
Proceeds from Related Party Debt				$ 12,958

NOTE PAYABLE _ OTHERS (Details

NOTE PAYABLE – OTHERS (Details Narrative) - USD ($)	May 31, 2024	May 31, 2023	May 26, 2022
Debt Instrument [Line Items]
Interest Payable	$ 11,079	$ 5,422
Smarty Pants [Member]
Debt Instrument [Line Items]
Notes Payable, Noncurrent			$ 29,000
Interest Payable	$ 5,800

INCOME TAXES (Details - Tax rat

INCOME TAXES (Details - Tax rate) - USD ($)	12 Months Ended
	May 31, 2024	May 31, 2023
Income Tax Disclosure [Abstract]
Tax benefit at U.S. statutory rate	$ (17,465)
Change in valuation allowance	17,465
Income tax expense	$ 0	$ 0

INCOME TAXES (Details - Deferre

INCOME TAXES (Details - Deferred income tax)	May 31, 2024 USD ($)
Deferred tax assets:
Net operating loss	$ (17,465)
Valuation allowance	17,465
Deferred tax assets	$ 0

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	May 31, 2024 USD ($)
Income Tax Disclosure [Abstract]
Operating Loss Carryforwards	$ 83,165