| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 10 Months Ended |
| Jun. 30, 2023 |
| Accounting Policies [Abstract] | |
| Basis of preparation and principles of consolidation | Basis
of preparation and principles of consolidation The
accompanying consolidated financial statements of the Company and its subsidiary are prepared pursuant to the rules and regulations of
the U.S Securities and Exchanges Commission (“SEC”) and in conformity with generally accepted accounting principles in the
U.S. (“US GAAP”). The accompanying consolidated financial statements reflect all adjustments that management considers necessary
for a fair presentation of the results of operations for the period. The
accompanying consolidated financial statements have been prepared on a consolidated basis and reflect the consolidated financial statements
of the Company and Protopia HK. All intercompany transactions and balances are eliminated on consolidation. |
| Emerging growth company | Emerging
growth company The
Company is an “emerging growth company”, as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart
Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting
requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not
being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure
obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding
a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. Further,
Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial
accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective
or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting
standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements
that apply to non-emerging growth companies but any such election to optout is irrevocable. The Company has elected not to opt out of
such extended transition period which means that when a standard is issued or revised and it has different application dates for public
or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies
adopt the new or revised standard. This may make comparison of the Company’s consolidated financial statements with another public
company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition
period difficult or impossible because of the potential differences in accounting standards used. |
| Use of estimates and assumptions | Use
of estimates and assumptions The
preparation of consolidated financial statements in conformity with U.S. GAAP 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 consolidated
financial statements and the reported amounts of revenues and expenses during the reporting period. Making
estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of
a condition, situation or set of circumstances that existed at the date of the consolidated financial statements, which management considered
in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results
could differ significantly from those estimates. |
| Foreign currency translation | Foreign
currency translation The
Company’s consolidated financial statements are reported in United States dollars (“US$”), the Company’s presentation
currency. The functional currency for the Company is US$ and the Company’s subsidiary in Hong Kong is Hong Kong dollars (“HK$”).
The translation of the functional currencies of its subsidiary into U.S. dollars is performed for balance sheet accounts using the exchange
rates in effect as of the balance sheet date and for revenues and expense accounts using a monthly average exchange rate prevailing during
the respective period. The gains or losses resulting from such translation are reported as currency translation adjustments under other
comprehensive loss under accumulated other comprehensive loss as a separate component of equity. Monetary
assets and liabilities of the Company and its subsidiary denominated in currencies other than the functional currency of the Company
and subsidiary are translated into their respective functional currency at the rates of exchange prevailing on the balance sheet date. Transactions
of the Company and its subsidiary in currencies other than the Company’s and the subsidiary’s functional currencies are translated
into the respective functional currencies at the average monthly exchange rate prevailing during the period of the transaction. The gains
or losses resulting from foreign currency transactions are included in the consolidated statements of operation and comprehensive loss. The
exchange rates used to translate amounts in HK$ into US$ for the purposes of preparing the consolidated financial statements were as
follows:
Schedule of exchange rates used to translate amounts June 30,
Balance sheet items, except for ordinary shares, additional paid-in capital and retained earnings, as of period end US$ 1 7.8369
Amounts included in the statements of operations and cash flows for the period US$ 1 7.8329 |
| Financial instruments and concentration of credit risk | Financial
instruments and concentration of credit risk Financial
instruments that potentially subject the Company to concentration of credit risk consist of a cash account placed in a financial institution,
through an escrow agent, with high investment grade ratings. As of June 30, 2023, the Company had not experienced losses on this
account and management believes the Company is not exposed to significant risks on such account. |
| Fair value of financial instruments | Fair
value of financial instruments The
fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC Topic 825, “Financial
Instruments,” approximates the carrying amounts represented in the accompanying balance sheet, primarily due to their short-term
nature. |
| Cash and cash equivalents | Cash
and cash equivalents The
Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents.
The Company had $ 17,998 |
| Deferred offering costs | Deferred
offering costs The
Company complies with the requirements of the ASC 340-10-S99 and SEC Staff Accounting Bulletin (“SAB”) Topic 5A - “Expenses
of Offering”. Pursuant to ASC 340-10-S99-1, IPO costs directly attributable to an offering of equity securities are deferred and
would be charged against the gross proceeds of the offering as a reduction of additional paid-in capital. Deferred offering costs consist
of professional and registration fees that are directly related to the Proposed Public Offering. Should
the in-process equity financing be abandoned, the deferred offering costs will be expensed immediately as a charge to operating expenses
in the statements of operations and comprehensive loss. 129,301 |
| Accrued expenses | Accrued
expenses Accrued
expenses primarily include accrued professional fees. |
| Revenue and expense recognition | Revenue
and expense recognition The
Company follows ASC 606 — Revenue from Contracts with Customers. Under ASC 606, the Company derives revenue principally from providing
corporate advisory services. The Company enters into agreements with customers that create enforceable rights and obligations and for
which it is probable that the Company will collect the consideration to which it will be entitled as services transfer to the customer.
It is customary practice for the Company to have written agreements with its customers and revenue on oral or implied arrangements is
generally not recognized. The Company recognizes revenue based on the consideration specified in the applicable agreement. Revenue
from contracts with customers is recognized by: (1) identifying the contract (if any) with a customer; (2) identifying the performance
obligations in the contract (if any); (3) determining the transaction price; (4) allocating the transaction price to each performance
obligation in the contract (if any); and (5) recognizing revenue when each performance obligation is satisfied. Generally,
revenue is recognized when the Company has negotiated the terms of the transaction, which includes determining either the overall price,
or the price for each performance obligation in the form of a service, the service has been delivered to the customer, no obligation
is outstanding regarding that service, and the Company is reasonably assured that funds have been or will be collected from the customer. The
Company provides consultancy services towards small- and medium-sized non-U.S. businesses for initial public offering process. On
September 23, 2022, the Company entered into a service agreement with a customer in South Korea to prepare a registration statement
in connection with a possible self-underwritten initial public offering (the “service agreement”). The Company delivered
the draft of the registration statement to the customer, in accordance with the terms of the service agreement during the period from
August 18, 2022 (inception) to June 30, 2023. The Company recognizes revenue when it satisfies a performance obligation by
providing corporate advisory services to a customer. The
Company has no |
| Income taxes | Income
taxes The
Company accounts for income taxes under the FASB Codification Topic 740-10-25 (“ASC 740-10-25”). Under ASC 740-10-25, 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. 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. Under Statement 109, the effect on deferred tax assets and liabilities of a change in tax rates is recognized as income in
the period included the enactment date. There
is currently no taxation imposed on income by the Government of the Cayman Islands. In accordance with Cayman income tax regulations,
income taxes are not levied on the Company. Consequently, income taxes are not reflected in the Company’s consolidated financial
statements. The Company’s management does not expect that the total amount of unrecognized tax benefits will materially change
over the next twelve months. Protopia
HK is incorporated in Hong Kong and is subject to Hong Kong Profits Tax on the taxable income derived from its activities conducted in
Hong Kong. The applicable tax rate is 16.5% in Hong Kong. From year of assessment of 2019/2020 onwards, Hong Kong profits tax rates are
8.25% on assessable profits up to US$255,203 (HK$2,000,000), and 16.5% on any part of assessable profits over US$255,203 (HK$2,000,000). |
| Comprehensive loss | Comprehensive
loss ASC
Topic 220, “Comprehensive Income”, establishes standards for reporting and display of comprehensive loss, its components
and accumulated balances. Comprehensive loss as defined includes all changes in equity during a period from non-owner sources. Accumulated
other comprehensive loss, as presented in the accompanying consolidated statements of changes in shareholders’ equity, consists
of changes in unrealized gains and losses on foreign currency translation. This comprehensive loss is not included in the computation
of income tax expense or benefit. |
| Commitments and contingencies | Commitments
and contingencies The
Company follows ASC 450-20, “Loss Contingencies”, to report accounting for contingencies. Liabilities for loss contingencies
arising from claims, assessments, litigation, fines and penalties, and other sources are recorded when it is probable that a liability
has been incurred and the amount of the assessment and/or remediation can be reasonably estimated. Legal costs incurred in connection
with such liabilities are expensed as incurred. |
| Loss per share | Loss
per share Basic
loss per share is computed by dividing loss available to stockholders by the weighted average number of shares outstanding during the
period. Diluted loss per share is computed similar to basic loss per share except that the denominator is increased to include the number
of additional shares that would have been outstanding if the potential shares had been issued and if the additional shares were diluted.
There were no |
| Recently adopted accounting standards | Recently
adopted accounting standards Management
does not believe that any recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material
effect on the Company’s consolidated financial statements. |
