Neolara (NELR) 10-Q 7 Feb 24 2024 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Dec. 31, 2023	Feb. 07, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2023
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--06-30
Entity File Number	333-267330
Entity Registrant Name	NEOLARA CORP.
Entity Central Index Key	0001941360
Entity Tax Identification Number	98-1674969
Entity Incorporation, State or Country Code	WY
Entity Address, Address Line One	Contiguo a la Guardia de Asistencia Rural
Entity Address, Address Line Two	San Vito, Coto Brus
Entity Address, City or Town	Puntarenas
Entity Address, Country	CR
Entity Address, Postal Zip Code	60801
City Area Code	307
Local Phone Number	269 0177
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		3,177,000

Balance Sheets (Unaudited)

Balance Sheets (Unaudited) - USD ($)	Dec. 31, 2023	Jun. 30, 2023
ASSETS
Cash and Cash Equivalents	$ 34,448	$ 12,200
Intangible Assets, net	50,875	52,250
TOTAL ASSETS	85,323	64,450
LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)
Contract Liabilities	0	12,800
Related Party Advances	75,618	75,618
Total Liabilities	75,618	88,418
STOCKHOLDERS’ EQUITY (DEFICIT):
Common stock: $0.0001 par value, 75,000,000 shares authorized, 3,057,000 and 2,050,000 shares issued and outstanding	306	205
Additional Paid-in Capital	31,604	1,495
Accumulated Equity (Deficit)	(22,205)	(25,668)
Total Stockholders’ Equity (Deficit)	9,705	(23,968)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)	$ 85,323	$ 64,450

Balance Sheets (Unaudited) (Par

Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Dec. 31, 2023	Jun. 30, 2023
Statement of Financial Position [Abstract]
Common Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Common Stock, Shares Authorized	75,000,000	75,000,000
Common Stock, Shares, Issued	3,057,000	2,050,000
Common Stock, Shares, Outstanding	3,057,000	2,050,000

Statements of Operations (Unaud

Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022
REVENUE:
Sales	$ 4,800	$ 0	$ 17,600	$ 0
Total Revenues	4,800	0	17,600	0
Cost of Goods Sold	0	0	0	0
Gross Profit	4,800	0	17,600	0
EXPENSES:
Depreciation Expenses	688	687	1,375	1,375
General and Administrative Expenses	399	1,375	932	2,750
Professional Expenses	5,130	4,721	11,830	11,608
Total Expenses	6,217	6,783	14,137	15,733
Income (Loss) Before Income Taxes	(1,417)	(6,783)	3,463	(15,733)
Provision for Income Taxes	0	0	0	0
NET INCOME (LOSS)	$ (1,417)	$ (6,783)	$ 3,463	$ (15,733)
Net Income (loss) per common share – basic	$ 0	$ (0.01)	$ 0	$ (0.01)
Weighted average number of common shares outstanding – basic	2,810,272	2,000,000	2,589,897	2,000,000

Statements of Stockholders Equi

Statements of Stockholders Equity (Deficit) (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Jun. 30, 2022	$ 200	$ 0	$ (200)	$ 0
Shares, Outstanding, Beginning Balance at Jun. 30, 2022	2,000,000
Net loss			(8,950)	(8,950)
Ending balance, value at Sep. 30, 2022	$ 200	0	(9,150)	(8,950)
Shares, Outstanding, Ending Balance at Sep. 30, 2022	2,000,000
Beginning balance, value at Jun. 30, 2022	$ 200	0	(200)	0
Shares, Outstanding, Beginning Balance at Jun. 30, 2022	2,000,000
Net loss				(15,733)
Ending balance, value at Dec. 31, 2022	$ 200	0	(15,933)	(15,733)
Shares, Outstanding, Ending Balance at Dec. 31, 2022	2,000,000
Beginning balance, value at Jun. 30, 2022	$ 200	0	(200)	0
Shares, Outstanding, Beginning Balance at Jun. 30, 2022	2,000,000
Ending balance, value at Jun. 30, 2023	$ 205	1,495	(25,668)	(23,968)
Shares, Outstanding, Ending Balance at Jun. 30, 2023	2,050,000
Beginning balance, value at Sep. 30, 2022	$ 200	0	(9,150)	(8,950)
Shares, Outstanding, Beginning Balance at Sep. 30, 2022	2,000,000
Net loss			(6,783)	(6,783)
Ending balance, value at Dec. 31, 2022	$ 200	0	(15,933)	(15,733)
Shares, Outstanding, Ending Balance at Dec. 31, 2022	2,000,000
Beginning balance, value at Jun. 30, 2023	$ 205	1,495	(25,668)	(23,968)
Shares, Outstanding, Beginning Balance at Jun. 30, 2023	2,050,000
Net loss			4,880	4,880
Issuance of common stock	$ 52	15,458		15,510
Stock Issued During Period, Shares, New Issues	517,000
Ending balance, value at Sep. 30, 2023	$ 257	16,953	(20,788)	(3,578)
Shares, Outstanding, Ending Balance at Sep. 30, 2023	2,567,000
Beginning balance, value at Jun. 30, 2023	$ 205	1,495	(25,668)	(23,968)
Shares, Outstanding, Beginning Balance at Jun. 30, 2023	2,050,000
Net loss				3,463
Ending balance, value at Dec. 31, 2023	$ 306	31,604	(22,205)	9,705
Shares, Outstanding, Ending Balance at Dec. 31, 2023	3,057,000
Beginning balance, value at Sep. 30, 2023	$ 257	16,953	(20,788)	(3,578)
Shares, Outstanding, Beginning Balance at Sep. 30, 2023	2,567,000
Net loss			(1,417)	(1,417)
Issuance of common stock	$ 49	14,651		14,700
Stock Issued During Period, Shares, New Issues	490,000
Ending balance, value at Dec. 31, 2023	$ 306	$ 31,604	$ (22,205)	$ 9,705
Shares, Outstanding, Ending Balance at Dec. 31, 2023	3,057,000

Statements of Cash Flows (Unaud

Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Cash Flows from Operating Activities:
Net Income (Loss)	$ 3,463	$ (15,733)
Depreciation Expenses	1,375	1,375
Deferred Income	(12,800)	0
Interest Payable	0	2,750
Net cash used in operating activities	(7,962)	(11,608)
Cash flows from Financing Activities:
Proceeds from Issuance of Common Stock	30,210	0
Related Party Advances	0	11,608
Net cash provided by financing activities	30,210	11,608
OVERVIEW
Starting Balance	12,200	0
Net Cash Change	22,248	0
Ending Balance	$ 34,448	$ 0

ORGANIZATION AND NATURE OF BUSI

ORGANIZATION AND NATURE OF BUSINESS	6 Months Ended
	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND NATURE OF BUSINESS	NOTE 1 – ORGANIZATION AND NATURE OF BUSINESS Neolara Corp. (the “Company”) was incorporated in June 2022 under the laws of the State of Wyoming. We are providing the useful and effective type of construction service. Neolara Corp. is construction and architectural company that provide services including General Contractor, Design & Consultant, Design & Build, Construction Project Management and Turnkey Construction of various types of buildings (private houses, high-rise buildings, shopping centers, non-residential premises etc.). Our company mainly engages in supplying coconut fiber concrete, and engineering services. We are offering our construction services to the clients in Costa Rica and in future we are going to spread our services to other countries.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation The accompanying unaudited condensed financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission (“SEC”) and should be read in conjunction with the audited financial statements and notes thereto contained in the Company’s annual report filed with the SEC on Form 10-K, on August 29, 2023. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim periods presented have been reflected herein. The results of operations for interim periods are not necessarily indicative of the results to be expected for the full year. Notes to the financial statements which would substantially duplicate the disclosure contained in the audited financial statements for the most recent fiscal year 2023 as reported in Form 10-K, have been omitted. Going Concern The accompanying financial statements have been prepared in conformity with GAAP, which considers continuation of the Company as a going concern. As a development-stage company, the Company had limited revenues, working capital and accumulated deficit as of December 31, 2023. Additionally, the Company has not completed its efforts to establish a stabilized source of revenue sufficient to cover operating costs over an extended period of time. Management anticipates that the Company will be dependent, in the near future, on additional investment capital to fund operating expenses. The Company intends to position itself so that it will 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. Use of Estimates The preparation of financial statements with accounting principles generally accepted in the United States of America 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. A change in managements’ estimates or assumptions could have a material impact on Neolara Corp.’s financial condition and results of operations during the period in which such changes occurred. Actual results could differ from those estimates. Neolara Corp.’s financial statements reflect all adjustments that management believes are necessary for the fair presentation of their financial condition and results of operations for the periods presented. Cash and Cash Equivalents The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents. Revenue Recognition The Company recognizes revenue in accordance with Accounting Standards Update (“ASU”) No. 2014-09, "Revenue from Contracts with Customer" Step 1: Identify the contract with a customer Step 2: Identify the performance obligations in the contract Step 3: Determine the transaction price Step 4: Allocate the transaction price to the performance obligations in the contract Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation The Company recognizes revenue when title, ownership, and risk of loss pass to the customer, all of which occurs upon shipment or delivery of the product. Earnings (Loss) Per Share The Company reports earnings (loss) per share in accordance with ASC 260, “Earnings per Share” no The following table shows the calculation of diluted shares: Schedule of weighted average shares Three months ended December 31, Six months ended December 31, 2023 2022 2023 2022 Shares used in computation of basic earnings per share 2,810,272 2,000,000 2,589,897 2,000,000 Total dilutive effect of outstanding stock awards – – – – Shares used in computation of diluted earnings per share 2,810,272 2,000,000 2,589,897 2,000,000 Intangible Assets The Company follows the provisions of ASC 350, “Intangibles-Goodwill and Other”. Intangible assets with indefinite lives are tested for impairment at least annually and when events or changes in circumstances indicate that, more-likely-than-not, the asset is impaired. Significant judgment is required in estimating fair values and performing indefinite-lived intangible asset impairment tests. Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance on deferred tax assets is established when management considers it is more likely than not that some portion or all of the deferred tax assets will not be realized. Tax benefits from an uncertain tax position are only recognized if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than fifty percent likelihood of being realized upon ultimate resolution. Interest and penalties related to unrecognized tax benefits are recorded as incurred as a component of income tax expense. The Company has not recognized any tax benefits from uncertain tax positions for any of the reporting periods presented. Recent Accounting Pronouncements The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and does not believe any of these pronouncements will have a material impact on the Company.

Earnings (Loss) Per Share

Earnings (Loss) Per Share - shares	3 Months Ended		6 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
Shares used in computation of basic earnings per share	2,810,272	2,000,000	2,589,897	2,000,000
Total dilutive effect of outstanding stock awards	0	0	0	0
Shares used in computation of diluted earnings per share	2,810,272	2,000,000	2,589,897	2,000,000

STOCKHOLDERS_ DEFICIT

STOCKHOLDERS’ DEFICIT	6 Months Ended
	Dec. 31, 2023
Equity [Abstract]
STOCKHOLDERS’ DEFICIT	NOTE 3 – STOCKHOLDERS’ DEFICIT The Company has 75,000,000 0.0001 On June 10, 2022, the Company issued 2,000,000 200 During the year ended June 30, 2023, the Company issued 50,000 1,500 In July 2023, the Company issued 236,000 7,080 In August 2023, the Company issued 281,000 8,430 In October 2023, the Company issued 209,000 6,270 In November 2023, the Company issued 46,000 1,380 In December 2023, the Company issued 235,000 7,050 There were 3,057,000 2,050,000

INTANGIBLE ASSETS

INTANGIBLE ASSETS	6 Months Ended
	Dec. 31, 2023 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	NOTE 4 – INTANGIBLE ASSETS The Company's intangible assets consist of cost of business acquisition, including business assets, patent, trade names and leasehold rights. We bought a company Futureproof Eco Solutions LLC because of its unique registration of the patent. This patent is about: the invention relates to the production of lightweight concrete based on Portland cement and wood filler and can be used for the manufacture of building material intended for industrial, agricultural and civil construction. The purchase price of $ 55,000 The Company had the following intangible assets as of December 31, 2023: Schedule of intangible assets Balance as of June 30, 2023 $ 55,000 Accumulated depreciation 4,125 Balance as of December 31, 2023 $ 50,875
Balance as of June 30, 2023	$ 55,000
Accumulated depreciation	4,125
Balance as of December 31, 2023	$ 50,875

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 5 – RELATED PARTY TRANSACTIONS As of December 31, 2023, the Company’s president has loaned to the Company $ 75,618

INCOME TAXES

INCOME TAXES	6 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 6 – INCOME TAXES The components of the Company’s provision for Federal income tax for the six months ended December 31, 2023 and the year ended June 30, 2023 consists of the following: Schedule of income tax expense For the six months ended December 31, 2023 Year ended June 30, 2023 Federal income tax benefit attributable to: Current Operations $ 22,205 $ 25,668 Less: valuation allowance (22,205 ) (25,668 ) Net provision for Federal income taxes $ – $ – The cumulative tax effect at the expected rate of 21 Schedule of deferred tax assets For the six months ended December 31, 2023 Year ended June 30, 2023 Deferred tax asset attributable to: Net operating loss carryover $ 4,663 $ 5,390 Less: valuation allowance (4,663 ) (5,390 ) Net deferred tax asset $ – $ – Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carry forwards of approximately $ 4,663 5,390

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Dec. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 7 – SUBSEQUENT EVENTS In accordance with ASC 855-10, the Company has analyzed its operations subsequent to December 31, 2023, through the date when financial statements were issued, and has determined that it does not have any material subsequent events to disclose in these financial statements other than those described below. In January 2024, the Company issued 120,000 shares of common stock for cash proceeds of $3,600 at $0.03 per share.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Basis of presentation	Basis of presentation The accompanying unaudited condensed financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission (“SEC”) and should be read in conjunction with the audited financial statements and notes thereto contained in the Company’s annual report filed with the SEC on Form 10-K, on August 29, 2023. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim periods presented have been reflected herein. The results of operations for interim periods are not necessarily indicative of the results to be expected for the full year. Notes to the financial statements which would substantially duplicate the disclosure contained in the audited financial statements for the most recent fiscal year 2023 as reported in Form 10-K, have been omitted.
Going Concern	Going Concern The accompanying financial statements have been prepared in conformity with GAAP, which considers continuation of the Company as a going concern. As a development-stage company, the Company had limited revenues, working capital and accumulated deficit as of December 31, 2023. Additionally, the Company has not completed its efforts to establish a stabilized source of revenue sufficient to cover operating costs over an extended period of time. Management anticipates that the Company will be dependent, in the near future, on additional investment capital to fund operating expenses. The Company intends to position itself so that it will 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.
Use of Estimates	Use of Estimates The preparation of financial statements with accounting principles generally accepted in the United States of America 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. A change in managements’ estimates or assumptions could have a material impact on Neolara Corp.’s financial condition and results of operations during the period in which such changes occurred. Actual results could differ from those estimates. Neolara Corp.’s financial statements reflect all adjustments that management believes are necessary for the fair presentation of their financial condition and results of operations for the periods presented.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents.
Revenue Recognition	Revenue Recognition The Company recognizes revenue in accordance with Accounting Standards Update (“ASU”) No. 2014-09, "Revenue from Contracts with Customer" Step 1: Identify the contract with a customer Step 2: Identify the performance obligations in the contract Step 3: Determine the transaction price Step 4: Allocate the transaction price to the performance obligations in the contract Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation The Company recognizes revenue when title, ownership, and risk of loss pass to the customer, all of which occurs upon shipment or delivery of the product.
Earnings (Loss) Per Share	Earnings (Loss) Per Share The Company reports earnings (loss) per share in accordance with ASC 260, “Earnings per Share” no The following table shows the calculation of diluted shares: Schedule of weighted average shares Three months ended December 31, Six months ended December 31, 2023 2022 2023 2022 Shares used in computation of basic earnings per share 2,810,272 2,000,000 2,589,897 2,000,000 Total dilutive effect of outstanding stock awards – – – – Shares used in computation of diluted earnings per share 2,810,272 2,000,000 2,589,897 2,000,000
Intangible Assets	Intangible Assets The Company follows the provisions of ASC 350, “Intangibles-Goodwill and Other”. Intangible assets with indefinite lives are tested for impairment at least annually and when events or changes in circumstances indicate that, more-likely-than-not, the asset is impaired. Significant judgment is required in estimating fair values and performing indefinite-lived intangible asset impairment tests.
Income Taxes	Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance on deferred tax assets is established when management considers it is more likely than not that some portion or all of the deferred tax assets will not be realized. Tax benefits from an uncertain tax position are only recognized if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than fifty percent likelihood of being realized upon ultimate resolution. Interest and penalties related to unrecognized tax benefits are recorded as incurred as a component of income tax expense. The Company has not recognized any tax benefits from uncertain tax positions for any of the reporting periods presented.
Recent Accounting Pronouncements	Recent Accounting Pronouncements The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and does not believe any of these pronouncements will have a material impact on the Company.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Schedule of weighted average shares	Schedule of weighted average shares Three months ended December 31, Six months ended December 31, 2023 2022 2023 2022 Shares used in computation of basic earnings per share 2,810,272 2,000,000 2,589,897 2,000,000 Total dilutive effect of outstanding stock awards – – – – Shares used in computation of diluted earnings per share 2,810,272 2,000,000 2,589,897 2,000,000

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	6 Months Ended
	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of intangible assets	Schedule of intangible assets Balance as of June 30, 2023 $ 55,000 Accumulated depreciation 4,125 Balance as of December 31, 2023 $ 50,875

INCOME TAXES (Tables)

INCOME TAXES (Tables)	6 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Schedule of income tax expense	Schedule of income tax expense For the six months ended December 31, 2023 Year ended June 30, 2023 Federal income tax benefit attributable to: Current Operations $ 22,205 $ 25,668 Less: valuation allowance (22,205 ) (25,668 ) Net provision for Federal income taxes $ – $ –
Schedule of deferred tax assets	Schedule of deferred tax assets For the six months ended December 31, 2023 Year ended June 30, 2023 Deferred tax asset attributable to: Net operating loss carryover $ 4,663 $ 5,390 Less: valuation allowance (4,663 ) (5,390 ) Net deferred tax asset $ – $ –

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	6 Months Ended
	Dec. 31, 2023 shares
Accounting Policies [Abstract]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	0

STOCKHOLDERS_ DEFICIT (Details

STOCKHOLDERS’ DEFICIT (Details Narrative) - USD ($)		1 Months Ended					6 Months Ended		12 Months Ended
	Jun. 10, 2022	Dec. 31, 2023	Nov. 30, 2023	Oct. 31, 2023	Aug. 31, 2023	Jul. 31, 2023	Dec. 31, 2023	Dec. 31, 2022	Jun. 30, 2023
Class of Stock [Line Items]
Common Stock, Shares Authorized		75,000,000					75,000,000		75,000,000
Common Stock, Par or Stated Value Per Share		$ 0.0001					$ 0.0001		$ 0.0001
Proceeds from Issuance of Common Stock							$ 30,210	$ 0
Common Stock, Shares, Issued		3,057,000					3,057,000		2,050,000
Common Stock, Shares, Outstanding		3,057,000					3,057,000		2,050,000
Common Stock [Member]
Class of Stock [Line Items]
Stock Issued During Period, Shares, New Issues		235,000	46,000	209,000	281,000	236,000			50,000
Proceeds from Issuance of Common Stock		$ 7,050	$ 1,380	$ 6,270	$ 8,430	$ 7,080			$ 1,500
Director [Member]
Class of Stock [Line Items]
Stock Issued During Period, Shares, New Issues	2,000,000
Proceeds from Issuance of Common Stock	$ 200

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative)	Jun. 30, 2023 USD ($)
Futureproof Eco Solutions [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Patents, Gross	$ 55,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Dec. 31, 2023	Jun. 30, 2023
Related Party Transaction [Line Items]
Related party advances	$ 75,618	$ 75,618
President [Member]
Related Party Transaction [Line Items]
Related party advances	$ 75,618

INCOME TAXES - Income Taxes (De

INCOME TAXES - Income Taxes (Details - Reconciliation of income tax) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Jun. 30, 2023
Federal income tax benefit attributable to:
Current Operations			$ 22,205		$ 25,668
Less: valuation allowance			(22,205)		(25,668)
Net provision for Federal income taxes	$ 0	$ 0	$ 0	$ 0	$ 0

INCOME TAXES - Income Taxes (_2

INCOME TAXES - Income Taxes (Details - Deferred taxes) - USD ($)	Dec. 31, 2023	Jun. 30, 2023
Deferred tax asset attributable to:
Net operating loss carryover	$ 4,663	$ 5,390
Less: valuation allowance	(4,663)	(5,390)
Net deferred tax asset	$ 0	$ 0

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	6 Months Ended
	Dec. 31, 2023	Jun. 30, 2023
Income Tax Disclosure [Abstract]
Effective Income Tax Rate Reconciliation, Percent	21%
Operating Loss Carryforwards	$ 4,663	$ 5,390