Neolara (NELR) 10-Q 11 Feb 25 2025 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Dec. 31, 2024	Feb. 11, 2025
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2024
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2025
Current Fiscal Year End Date	--06-30
Entity File Number	000-56687
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

Balance Sheets - USD ($)	Dec. 31, 2024	Jun. 30, 2024
Current Assets
Cash and Cash Equivalents	$ 10,875	$ 29,345
Prepaid Expenses	20,000	0
Total Current Assets	30,875	29,345
Intangible Assets, net	48,125	49,500
TOTAL ASSETS	79,000	78,845
LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)
Deferred Income	9,750	0
Related Party Advances	78,500	78,500
Total Liabilities	88,250	78,500
STOCKHOLDERS’ EQUITY (DEFICIT):
Common stock: $0.0001 par value, 75,000,000 shares authorized, 3,177,000 shares issued and outstanding	318	318
Additional Paid-in Capital	35,192	35,192
Accumulated Equity (Deficit)	(44,760)	(35,165)
Total Stockholders’ Equity (Deficit)	(9,250)	345
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)	$ 79,000	$ 78,845

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2024	Jun. 30, 2024
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	3,177,000	3,177,000
Common Stock, Shares, Outstanding	3,177,000	3,177,000

STATEMENTS OF OPERATIONS (Unaud

STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2024	Dec. 31, 2023
REVENUE:
Sales	$ 7,800	$ 4,800	$ 7,800	$ 17,600
Total Revenues	7,800	4,800	7,800	17,600
Cost of Goods Sold	1,581		1,581	4,880
Gross Profit	6,219	4,800	6,219	12,720
EXPENSES:
Amortization Expenses	687	687	1,375	1,375
General and Administrative Expenses	10,541	5,530	14,439	12,762
Total Expenses	11,228	6,217	15,814	14,137
Loss Before Income Taxes	(5,009)	(1,417)	(9,595)	(1,417)
Provision for Income Taxes	0	0	0	0
NET LOSS	$ (5,009)	$ (1,417)	$ (9,595)	$ (1,417)
Net loss per common share - basic	$ 0	$ 0	$ 0	$ 0
Weighted average number of common shares outstanding - basic	3,177,000	2,810,272	3,177,000	2,589,897

STATEMENTS OF STOCKHOLDERS_ EQU

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, 2023	$ 205	$ 1,495	$ (20,788)	$ (19,088)
Shares, Outstanding, Beginning Balance at Jun. 30, 2023	2,050,000
Issuance of common stock	$ 52	15,458		15,510
Net loss	0	0	0	0
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	(20,788)	(19,088)
Shares, Outstanding, Beginning Balance at Jun. 30, 2023	2,050,000
Net loss				(1,417)
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
Issuance of common stock	$ 49	14,651		14,700
Net loss			(1,417)	(1,417)
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 Jun. 30, 2024	$ 318	35,192	(35,165)	345
Shares, Outstanding, Beginning Balance at Jun. 30, 2024	3,177,000
Net loss			(4,586)	(4,586)
Ending balance, value at Sep. 30, 2024	$ 318	35,192	(39,751)	(4,241)
Shares, Outstanding, Ending Balance at Sep. 30, 2024	3,177,000
Beginning balance, value at Jun. 30, 2024	$ 318	35,192	(35,165)	345
Shares, Outstanding, Beginning Balance at Jun. 30, 2024	3,177,000
Net loss				(9,595)
Ending balance, value at Dec. 31, 2024	$ 318	35,192	(44,760)	(9,250)
Shares, Outstanding, Ending Balance at Dec. 31, 2024	3,177,000
Beginning balance, value at Sep. 30, 2024	$ 318	35,192	(39,751)	(4,241)
Shares, Outstanding, Beginning Balance at Sep. 30, 2024	3,177,000
Net loss			(5,009)	(5,009)
Ending balance, value at Dec. 31, 2024	$ 318	$ 35,192	$ (44,760)	$ (9,250)
Shares, Outstanding, Ending Balance at Dec. 31, 2024	3,177,000

STATEMENTS OF CASH FLOWS (Unaud

STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	3 Months Ended				6 Months Ended
	Dec. 31, 2024	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Dec. 31, 2024	Dec. 31, 2023
Cash Flows from Operating Activities:
Net Loss	$ (5,009)	$ (4,586)	$ (1,417)	$ 0	$ (9,595)	$ (1,417)
Amortization Expenses					1,375	1,375
Prepaid Expenses					(20,000)	0
Deferred Income					9,750	(7,920)
Net cash used in operating activities					(18,470)	(7,962)
Cash flows from Financing Activities:
Proceeds from Issuance of Common Stock						30,210
Net cash provided by financing activities						30,210
OVERVIEW
Net increase in cash and cash equivalents					(18,470)	22,248
Cash and cash equivalents, beginning of the period		$ 29,345		$ 12,200	29,345	12,200
Cash and cash equivalents, end of the period	$ 10,875		$ 34,448		$ 10,875	$ 34,448

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	3 Months Ended				6 Months Ended
	Dec. 31, 2024	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Dec. 31, 2024	Dec. 31, 2023
Pay vs Performance Disclosure [Table]
Net Income (Loss)	$ (5,009)	$ (4,586)	$ (1,417)	$ 0	$ (9,595)	$ (1,417)

Insider Trading Arrangements

Insider Trading Arrangements	6 Months Ended
	Dec. 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 NATURE OF BUSI

ORGANIZATION AND NATURE OF BUSINESS	6 Months Ended
	Dec. 31, 2024
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 a useful and effective type of construction service. Neolara Corp. is a construction and architectural company that provides 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 the 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, 2024
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 September 27, 2024. 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 2024 as reported in Form 10-K, have been omitted. The Company has adjusted certain previously reported amounts in its balance sheets as of and for the year ended June 30, 2023 and the income statement for the six months period ended December 31, 2023, to reflect the recording of the deferred cost, netting the corresponding deferred revenue and the subsequent recognition in the income statements for an amount of $ 4,880 Going Concern The accompanying unaudited condensed financial statements have been prepared in conformity with GAAP, which contemplates continuation of the Company as a going concern. As a development-stage company, the Company had limited revenues and incurred losses as of December 31, 2024. The Company had an accumulated deficit of $ 44,760 9,595 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 will be able to raise additional funds through the capital markets. In light of management’s efforts, there is a substantial doubt 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 the services are completed and delivered in accordance with the terms of the contract. Earnings (Loss) Per Share The Company reports loss per share in accordance with ASC 260, “Earnings per Share” no The following table shows the calculation of diluted shares: Schedule of diluted shares Three months ended December 31, Six months ended December 31, 2024 2023 2024 2023 Shares used in computation of basic earnings per share 3,177,000 2,810,272 3,177,000 2,589,897 Total dilutive effect of outstanding stock awards – – – – Shares used in computation of diluted earnings per share 3,177,000 2,810,272 3,177,000 2,589,897 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.

STOCKHOLDERS_ DEFICIT

STOCKHOLDERS’ DEFICIT	6 Months Ended
	Dec. 31, 2024
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 In January 2024, the Company issued 120,000 3,600 There were 3,177,000

INTANGIBLE ASSETS

INTANGIBLE ASSETS	6 Months Ended
	Dec. 31, 2024
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. The Company purchased the entity 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, 2024 and June 30, 2024: Schedule of intangible assets December 31, June 30, 2024 Cost $ 55,000 $ 55,000 Accumulated amortization 6,875 5,500 Total $ 48,125 $ 49,500

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Dec. 31, 2024
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 5 – RELATED PARTY TRANSACTIONS As of December 31, 2024 and June 30, 2024, the Company’s president has loaned to the Company $ 78,500 During the six months ended December 31, 2024 and 2023, the president provided services to the Company, totaling $ 1,581 4,800

INCOME TAXES

INCOME TAXES	6 Months Ended
	Dec. 31, 2024
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, 2024 and the year ended June 30, 2024 consists of the following: Schedule of provision for income taxes Six months ended December 31, Year ended June 30, 2024 Federal income tax benefit attributable to: Current Operations $ 44,760 $ 35,165 Less: valuation allowance (44,760 ) (35,165 ) Net provision for Federal income taxes $ – $ – The cumulative tax effect at the expected rate of 21% of significant items comprising our net deferred tax amount is as follows: Scheduled of deferred tax assets Six months ended December 31, Year ended June 30, 2024 Deferred tax asset attributable to: Net operating loss carryover $ 9,400 $ 7,385 Less: valuation allowance (9,400 ) (7,385 ) 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 $ 9,400 7,385

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Dec. 31, 2024
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, 2024, 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.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Dec. 31, 2024
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 September 27, 2024. 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 2024 as reported in Form 10-K, have been omitted. The Company has adjusted certain previously reported amounts in its balance sheets as of and for the year ended June 30, 2023 and the income statement for the six months period ended December 31, 2023, to reflect the recording of the deferred cost, netting the corresponding deferred revenue and the subsequent recognition in the income statements for an amount of $ 4,880
Going Concern	Going Concern The accompanying unaudited condensed financial statements have been prepared in conformity with GAAP, which contemplates continuation of the Company as a going concern. As a development-stage company, the Company had limited revenues and incurred losses as of December 31, 2024. The Company had an accumulated deficit of $ 44,760 9,595 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 will be able to raise additional funds through the capital markets. In light of management’s efforts, there is a substantial doubt 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 the services are completed and delivered in accordance with the terms of the contract.
Earnings (Loss) Per Share	Earnings (Loss) Per Share The Company reports loss per share in accordance with ASC 260, “Earnings per Share” no The following table shows the calculation of diluted shares: Schedule of diluted shares Three months ended December 31, Six months ended December 31, 2024 2023 2024 2023 Shares used in computation of basic earnings per share 3,177,000 2,810,272 3,177,000 2,589,897 Total dilutive effect of outstanding stock awards – – – – Shares used in computation of diluted earnings per share 3,177,000 2,810,272 3,177,000 2,589,897
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, 2024
Accounting Policies [Abstract]
Schedule of diluted shares	Schedule of diluted shares Three months ended December 31, Six months ended December 31, 2024 2023 2024 2023 Shares used in computation of basic earnings per share 3,177,000 2,810,272 3,177,000 2,589,897 Total dilutive effect of outstanding stock awards – – – – Shares used in computation of diluted earnings per share 3,177,000 2,810,272 3,177,000 2,589,897

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	6 Months Ended
	Dec. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of intangible assets	Schedule of intangible assets December 31, June 30, 2024 Cost $ 55,000 $ 55,000 Accumulated amortization 6,875 5,500 Total $ 48,125 $ 49,500

INCOME TAXES (Tables)

INCOME TAXES (Tables)	6 Months Ended
	Dec. 31, 2024
Income Tax Disclosure [Abstract]
Schedule of provision for income taxes	Schedule of provision for income taxes Six months ended December 31, Year ended June 30, 2024 Federal income tax benefit attributable to: Current Operations $ 44,760 $ 35,165 Less: valuation allowance (44,760 ) (35,165 ) Net provision for Federal income taxes $ – $ –
Scheduled of deferred tax assets	Scheduled of deferred tax assets Six months ended December 31, Year ended June 30, 2024 Deferred tax asset attributable to: Net operating loss carryover $ 9,400 $ 7,385 Less: valuation allowance (9,400 ) (7,385 ) Net deferred tax asset $ – $ –

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Earnings (Loss) Per Share) - shares	3 Months Ended		6 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2024	Dec. 31, 2023
Accounting Policies [Abstract]
Shares used in computation of basic earnings per share	3,177,000	2,810,272	3,177,000	2,589,897
Total dilutive effect of outstanding stock awards	0	0	0	0
Shares used in computation of diluted earnings per share	3,177,000	2,810,272	3,177,000	2,589,897

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended				6 Months Ended		12 Months Ended
	Dec. 31, 2024	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Dec. 31, 2024	Dec. 31, 2023	Jun. 30, 2023	Jun. 30, 2024
Accounting Policies [Abstract]
Cost of revenue adjustment							$ 4,880
Retained Earnings (Accumulated Deficit)	$ 44,760				$ 44,760			$ 35,165
Net Income (Loss) Attributable to Parent	$ 5,009	$ 4,586	$ 1,417	$ 0	$ 9,595	$ 1,417
Antidilutive shares					0	0

STOCKHOLDERS_ DEFICIT (Details

STOCKHOLDERS’ DEFICIT (Details Narrative) - USD ($)		1 Months Ended						6 Months Ended		12 Months Ended
	Jun. 10, 2022	Jan. 31, 2024	Dec. 31, 2023	Nov. 30, 2023	Oct. 31, 2023	Aug. 31, 2023	Jul. 31, 2023	Dec. 31, 2024	Dec. 31, 2023	Jun. 30, 2023	Jun. 30, 2024
Class of Stock [Line Items]
Common Stock, Shares Authorized								75,000,000			75,000,000
Common Stock, Par or Stated Value Per Share								$ 0.0001			$ 0.0001
Proceeds from Issuance of Common Stock									$ 30,210
Common Stock, Shares, Outstanding								3,177,000			3,177,000
Common Stock, Shares, Issued								3,177,000			3,177,000
Common Stock [Member]
Class of Stock [Line Items]
Stock Issued During Period, Shares, New Issues		120,000	235,000	46,000	209,000	281,000	236,000			50,000
Proceeds from Issuance of Common Stock		$ 3,600	$ 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 - Sc

INTANGIBLE ASSETS (Details - Schedule of intangible assets) - USD ($)	Dec. 31, 2024	Jun. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Finite-Lived Intangible Assets, Gross	$ 55,000	$ 55,000
Finite-Lived Intangible Assets, Accumulated Amortization	6,875	5,500
Finite-Lived Intangible Assets, Net	$ 48,125	$ 49,500

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative)	Jun. 30, 2024 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 ($)	6 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Jun. 30, 2024
Related Party Transaction [Line Items]
Related party advances	$ 78,500		$ 78,500
President [Member]
Related Party Transaction [Line Items]
Professional Fees	$ 1,581	$ 4,800

INCOME TAXES - (Details - Recon

INCOME TAXES - (Details - Reconciliation of income tax) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2024	Dec. 31, 2023	Jun. 30, 2024
Federal income tax benefit attributable to:
Current Operations			$ 44,760		$ 35,165
Less: valuation allowance			(44,760)		(35,165)
Net provision for Federal income taxes	$ 0	$ 0	$ 0	$ 0	$ 0

INCOME TAXES (Details - Deferre

INCOME TAXES (Details - Deferred taxes) - USD ($)	Dec. 31, 2024	Jun. 30, 2024
Deferred tax asset attributable to:
Net operating loss carryover	$ 9,400	$ 7,385
Less: valuation allowance	(9,400)	(7,385)
Net deferred tax asset	$ 0	$ 0

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	Dec. 31, 2024	Jun. 30, 2024
Income Tax Disclosure [Abstract]
Operating Loss Carryforwards	$ 9,400	$ 7,385