Hartford Great Health (HFUS) 10-Q7 Jun 242024 Q3 Quarterly reportFinancial data

Company Profile

Cover

Cover - shares	9 Months Ended
Cover - shares	Apr. 30, 2024	Jun. 07, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Apr. 30, 2024
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--07-31
Entity File Number	000-54439
Entity Registrant Name	HARTFORD CREATIVE GROUP, INC.
Entity Central Index Key	0001482554
Entity Tax Identification Number	51-0675116
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	8832 Glendon Way
Entity Address, City or Town	Rosemead
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	91770
City Area Code	(626)
Local Phone Number	321-1915
Title of 12(b) Security	Common stock, par value $0.001 par value
Trading Symbol	HFUS
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	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		100,108,000
Entity Information, Former Legal or Registered Name	HARTFORD GREAT HEALTH CORP.

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Apr. 30, 2024	Jul. 31, 2023
Current Assets
Cash and cash equivalents	$ 40,729	$ 5,793
Advance to contractor	290,011
Prepaid and Other current receivables	276	280
Total Current Assets	331,980	7,037
Non-current Assets
Property and equipment, net	585	730
ROU assets-operating lease	12,530
Total Non-current Assets	13,115	730
TOTAL ASSETS	345,095	7,767
Current Liabilities
Contract liabilities	261,577
Current operating Lease liabilities	1,548
Other current payable	156,656	130,279
Total Current Liabilities	4,765,907	4,497,473
Lease liabilities, noncurrent	5,600
TOTAL LIABILITIES	4,771,507	4,497,473
Commitments and contingencies
Stockholders’ Equity (Deficit)
Preferred stock - $0.001 par value, 5,000,000 shares authorized, no shares issued and outstanding
Common stock - $0.001 par value, 300,000,000 shares authorized, 100,108,000 shares outstanding at both of April 30, 2024 and July 31, 2023.	100,108	100,108
Additional paid-in capital	2,173,521	2,173,521
Accumulated deficit	(6,995,390)	(7,003,717)
Accumulated other comprehensive income	295,349	240,382
Total Stockholders’ Deficit	(4,426,412)	(4,489,706)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	345,095	7,767
Related Party [Member]
Current Assets
Related party receivable	964	964
Current Liabilities
Related party loan and payables	$ 4,346,126	$ 4,367,194

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Apr. 30, 2024	Jul. 31, 2023
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares outstanding	100,108,000	100,108,000

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Apr. 30, 2024	Apr. 30, 2023	Apr. 30, 2024	Apr. 30, 2023
Defined Benefit Plan Disclosure [Line Items]
Total Revenue	$ 116,640		$ 179,083
Cost of revenue - Related Party			55,505
Gross Profit	116,640		123,578
Operating expenses:
Selling, general and administrative expenses	86,300	21,417	128,434	97,427
Total operating expenses	86,300	21,417	128,434	97,427
Operating income (loss)	30,340	(21,417)	(4,856)	(97,427)
Other Income (Expense)
Interest expense, net	(5,488)	(4,776)	(15,819)	(12,954)
Gain on disposal of subsidiary				539,230
Other income (expense), net	28,928		29,002	(91)
Other income (expense), net	23,440	(4,776)	13,183	526,185
Income (loss) before income taxes	53,780	(26,193)	8,327	428,758
Income Tax Expense
Net income (loss)	$ 53,780	$ (26,193)	$ 8,327	$ 428,758
Net income (loss) per common share:
Basic	$ 0	$ 0	$ 0	$ 0
Diluted	$ 0	$ 0	$ 0	$ 0
Weighted average shares outstanding:
Basic	100,108,000	100,108,000	100,108,000	100,108,000
Diluted	100,108,000	100,108,000	100,108,000	100,108,000
Nonrelated Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Total Revenue	$ 116,640		$ 116,640
Related Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Total Revenue			$ 62,443

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Income (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Apr. 30, 2024	Apr. 30, 2023	Apr. 30, 2024	Apr. 30, 2023
Income Statement [Abstract]
Net income (loss)	$ 53,780	$ (26,193)	$ 8,327	$ 428,758
Other Comprehensive income, net of income tax
Foreign currency translation adjustments	81,653	98,074	54,967	121,363
Total other comprehensive income	81,653	98,074	54,967	121,363
Total Comprehensive income	$ 135,433	$ 71,881	$ 63,294	$ 550,121

Condensed Consolidated Statem_3

Condensed Consolidated Statement of Changes in Stockholders' Equity (Deficit) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Noncontrolling Interest [Member]	Total
Balance at Jul. 31, 2022	$ 100,108	$ 2,173,521	$ (7,400,620)	$ (16,742)	$ (1,288,916)	$ (6,432,649)
Balance, shares at Jul. 31, 2022	100,108,000
Net income (loss)			480,402			480,402
Foreign currency translation adjustment				345,933	(18,670)	327,263
Disposal of subsidiary					1,307,586	1,307,586
Balance at Oct. 31, 2022	$ 100,108	2,173,521	(6,920,218)	329,191		(4,317,398)
Balance, shares at Oct. 31, 2022	100,108,000
Balance at Jul. 31, 2022	$ 100,108	2,173,521	(7,400,620)	(16,742)	(1,288,916)	(6,432,649)
Balance, shares at Jul. 31, 2022	100,108,000
Net income (loss)						428,758
Balance at Apr. 30, 2023	$ 100,108	2,173,521	(6,971,862)	104,621		(4,593,612)
Balance, shares at Apr. 30, 2023	100,108,000
Balance at Oct. 31, 2022	$ 100,108	2,173,521	(6,920,218)	329,191		(4,317,398)
Balance, shares at Oct. 31, 2022	100,108,000
Net income (loss)			(25,451)			(25,451)
Foreign currency translation adjustment				(322,644)		(322,644)
Balance at Jan. 31, 2023	$ 100,108	2,173,521	(6,945,669)	6,547		(4,665,493)
Balance, shares at Jan. 31, 2023	100,108,000
Net income (loss)			(26,193)			(26,193)
Foreign currency translation adjustment				98,074		98,074
Balance at Apr. 30, 2023	$ 100,108	2,173,521	(6,971,862)	104,621		(4,593,612)
Balance, shares at Apr. 30, 2023	100,108,000
Balance at Jul. 31, 2023	$ 100,108	2,173,521	(7,003,717)	240,382		(4,489,706)
Balance, shares at Jul. 31, 2023	100,108,000
Net income (loss)			(25,456)			(25,456)
Foreign currency translation adjustment				97,167		97,167
Balance at Oct. 31, 2023	$ 100,108	2,173,521	(7,029,173)	337,549		(4,417,995)
Balance, shares at Oct. 31, 2023	100,108,000
Balance at Jul. 31, 2023	$ 100,108	2,173,521	(7,003,717)	240,382		(4,489,706)
Balance, shares at Jul. 31, 2023	100,108,000
Net income (loss)						8,327
Balance at Apr. 30, 2024	$ 100,108	2,173,521	(6,995,390)	295,349		(4,426,412)
Balance, shares at Apr. 30, 2024	100,108,000
Balance at Oct. 31, 2023	$ 100,108	2,173,521	(7,029,173)	337,549		(4,417,995)
Balance, shares at Oct. 31, 2023	100,108,000
Net income (loss)			(19,997)			(19,997)
Foreign currency translation adjustment				(123,853)		(123,853)
Balance at Jan. 31, 2024	$ 100,108	2,173,521	(7,049,170)	213,696		(4,561,845)
Balance, shares at Jan. 31, 2024	100,108,000
Net income (loss)			53,780			53,780
Foreign currency translation adjustment				81,653		81,653
Balance at Apr. 30, 2024	$ 100,108	$ 2,173,521	$ (6,995,390)	$ 295,349		$ (4,426,412)
Balance, shares at Apr. 30, 2024	100,108,000

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
Cash flows from operating activities:
Net income	$ 8,327	$ 428,758
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Depreciation	136
Disposal of subsidiaries		(539,230)
Changes in operating assets and liabilities:
Advance to contractor	(291,448)
Prepaid and Other current receivables		832
Related party receivables and payables	15,818	33,211
Contract liabilities	262,872
Other current payable	29,757	(6,654)
Operating lease assets and liabilities	(6,964)
Net cash provided by (used in) operating activities	18,498	(83,083)
Cash flows from investing activities:
Net cash used in investing activities
Cash flows from financing activities:
Proceeds of related party notes payable	141,978	85,000
Repayment of related party notes payable	(70,000)
Repayment of related party advances	(55,466)
Net cash provided by financing activities	16,512	85,000
Effect of exchange rate changes on cash	(74)	(1,575)
Net change in Cash, cash equivalents and restricted cash	34,936	342
Cash, cash equivalents and restricted cash at beginning of period	5,793	15,227
Cash, cash equivalents and restricted cash at end of period	40,729	15,569
Supplemental Cash Flow Information
Interest paid
Income taxes paid

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Apr. 30, 2024
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES This summary of significant accounting policies is presented to assist in understanding the Company’s financial statements. The financial statements and notes are the responsibility of the Company’s management. These accounting policies conform to accounting principles generally accepted in the United States of America (“US GAAP”) and have been consistently applied in the preparation of the financial statements. This disclosure should be read in conjunction with our audited financial statements for the year ended July 31, 2023, including footnotes, contained in our Annual Report on Form 10-K. Organization Hartford Creative Group, Inc. (Former name Hartford Great Health Corp.) was originally incorporated in the State of Nevada on April 2, 2008 under the name PhotoAmigo, Inc. It changed its name to Hartford Great Health Corp. on August 22, 2018. On May 11, 2024, the Company further changed its name to Hartford Creative Group, Inc. Through its wholly owned subsidiary - Hangzhou Hartford Comprehensive Health Management, Ltd (“HZHF) and HZHF’s 60 90 The Company started to engage in early childhood education industry at Hartford International Education Technology Co., Ltd (“HF Int’l Education”). On July 24, 2019 and March 23, 2020, HF Int’l Education established two 100 96 4 Impacted by the government regulation implemented in education industry and the restrictions posted by the Chinese government to control the pandemic in China since 2021, to avoid further operation losses, on August 1, 2022, HFSH entered a contract with a related party, Shanghai Oversea Chinese Culture Media Ltd. (“SH Oversea”), to sell 90 900 5,850 100 1,000 6,500 Beginning in January 2024, the company embarked on the development of a new business within the Media and Marketing sector. As part of its rebranding strategy, on January 10, 2024, HFSH changed its legal name from Shanghai Hartford Health Management, Ltd. to Shanghai Hartford ZY Culture Media Ltd. (“HFZY”). HFZY mainly engage in social media advertising business on mainstream social media platforms such as Tik Tok, Toutiao, Kwai, RED, WeChat, and more. As an advertising partner of China’s major social media platforms, the Company relies on a high-quality and professional media strategy execution team and network to help customers use the massive media resources of different types of social media platforms and receive competitive prices due to large-scale media resource procurement to purchase media resources. It aims to become one of the total solution advertising providers for domestic social media industry in China and provide customers with vertical integration services from early-stage advertising video creativity, shooting, editing, to advertising operation and management on social media apps. Further expanding its business operations, HFUS reacquired full ownership of HZHF at no cost on April 1, 2024, and subsequently rebranded it as Hangzhou Hartford WP Culture Media Ltd. (“HZWP”). On April 11, 2024, HFUS continued its growth trajectory by establishing a new subsidiary named Shanghai DZ Culture Media Ltd. (“SHDZ”). Basis of Presentation The consolidated financial statements include the accounts of Hartford Creative Group, Inc., its wholly-owned subsidiaries and subsidiaries in which it has a controlling interest. The Company reports noncontrolling interests of the consolidated entities as a component of equity separate from the Company’s equity. All material inter-company transactions between and among the Company and its consolidated subsidiaries have been eliminated in the consolidation. Use of Estimates The preparation of financial statements in conformity with US GAAP requires the Company’s management to make estimates and assumptions that affect the amounts of assets and liabilities, the identification and disclosure of impaired assets and contingent liabilities at the date of the financial statements, and the reported amounts of expenses during the reporting period. Actual results could differ from those estimates. Revenue Recognition The Company follows the five steps approach for revenue recognition under Topic 606: (i) identify the contract(s) with a customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligations in the contract, and (v) recognize revenue when (or as) we satisfy a performance obligation. Billings to customers for which services are not rendered are considered deferred revenue. The Company’s revenue is recognized when it satisfies a single performance obligation by transferring control of its products or providing services to a customer. The Company’s general payment terms are short-term in duration. The Company does not have significant financing components or payment terms. The Company is developing business plan and aim to provide customers with vertical integration services from early-stage advertising video creativity, shooting, editing, to advertising operation and management on social media apps. Most of the advertising revenue will be generated by placing ad products on Tik Tok, Toutiao, Kwai, RED, WeChat, and other third-party affiliated websites and mobile applications. The revenues from the display of impression-based ads will be recognized in the contracted period in which the impressions are delivered. The Company will also generate revenue from the delivery of certain services, such as the creation and delivery of ads that appear on third-party publishers’ websites and social platforms. The Company recognizes revenues from these services in the period in which the service is completed. During the three months ended April 30, 2024, the Company has entered advertising service contracts with twenty customers and received approximately RMB 22.5 3.1 21.8 3.0 116,640 During the nine months ended April 30, 2024, the Company also generated $ 62,443 In the past years, the company’s main operations were focusing on early childhood education and hospitality services. Impacted by the Covid-19 pandemic and Chinese regulation on education industry, both early childhood education services and hospitality services have been sold on August 1, 2022. Thus, there was no revenue recognized for the three and nine months ended April 30, 2023. See Note 3 Acquisitions and Disposals. Recent Accounting Pronouncements Recently not yet adopted accounting pronouncements In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740), Improvements to Income Tax Disclosures. The new guidance requires enhanced disclosures about income tax expenses. The Company is required to adopt this guidance in the first quarter of the fiscal year 2026. Early adoption is permitted on a prospective basis. We are currently evaluating the impact of this ASU on our annual income tax disclosures. In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280), Improvements to Reportable Segment Disclosures. The new guidance requires enhanced disclosures about significant segment expenses. The Company is required to adopt this guidance for its annual reporting in fiscal year 2025 and for interim period reporting beginning the first quarter of fiscal year 2026 on a retrospective basis. Early adoption is permitted. We are currently evaluating the impact of this ASU on our segment disclosures. The Company does not believe other recently issued but not yet effective accounting standards, if currently adopted, would have a material effect on the consolidated financial position, statements of operations and cash flows.

GOING CONCERN

GOING CONCERN	9 Months Ended
GOING CONCERN	Apr. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE 2. GOING CONCERN The accompanying financial statements were prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of obligations in the normal course of business. However, the Company has incurred losses since inception, resulting in an accumulated deficit of $ 6,995,390 In view of these matters, continuation as a going concern is dependent upon several factors, including the availability of debt or equity funding upon terms and conditions acceptable to the Company, and ultimately achieving profitable operations. Management believes that the Company’s business plan provides it with an opportunity to continue as a going concern. However, management cannot provide assurance that the Company will meet its objectives and be able to continue in operation. The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from the possible inability of the Company to continue as a going concern.

ACQUISITIONS AND DISPOSALS

ACQUISITIONS AND DISPOSALS	9 Months Ended
ACQUISITIONS AND DISPOSALS	Apr. 30, 2024
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]
ACQUISITIONS AND DISPOSALS	NOTE 3. ACQUISITIONS AND DISPOSALS In January 2019, HFSH entered agreements to acquire 100 100 Impacted by the government regulation newly implemented in education industry and the restrictions posted by the Chinese government to control the pandemic in China since 2021, the Company’s business hasn’t been developed as planned and occurred significant loss from the early child education practice. To avoid further operation losses, subsequently on August 1, 2022, HFSH entered a contract with a related party, Shanghai Oversea Chinese Culture Media Ltd. (“SH Oversea”), to sell 90 900 5,850 100 1,000 6,500 SCHEDULE OF NET ASSETS (LIABILITIES) DISPOSED OF SUBSIDIARY Net assets (liabilities) disposed of: Cash and cash equivalents $ 4,938 Prepaid and Other current receivables 45,532 Related party receivable 428,519 Inventory 305,124 Property and equipment - Net 582,707 ROU assets-Operating lease 2,836,698 Other assets 296,218 Related party loan and payables (1,321,549 ) Contract liabilities (547,906 ) Lease liabilities, current and noncurrent (3,715,688 ) Other current payable (401,782 ) Other liabilities (357,796 ) Noncontrolling interest 1,307,586 Net assets (liabilities) of the subsidiaries, excluding noncontrolling interest (537,399 ) Consideration 1,831 Gain on disposal of the subsidiaries $ (539,230 ) On April 1, 2024, as part of its strategy to broaden its advertising business, the Company regained full ownership of HZHF without incurring any costs. Following this reacquisition, it was rebranded to Hangzhou Hartford WP Culture Media Ltd. (“HZWP”). The transaction did not involve the transfer of any substantial opening balances.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
RELATED PARTY TRANSACTIONS	Apr. 30, 2024
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 4. RELATED PARTY TRANSACTIONS Related Party Receivables HFUS had $ 964 Related Party Payables and loans As of April 30, 2024 and July 31, 2023, amounts of $ 570,950 586,236 HFSH had payable balances to Shanghai Oversea Chinese Culture Media Ltd. (“SH Oversea”), an entity previously managed by the same management team, in the amounts of $ 3,198,724 3,291,324 HFUS borrowed in form of a short-term loan at 5 4,667 14,998 4,776 12,954 398,500 417,501 HFUS borrowed in form of a short-term loan at an annual rate of 5 135,000 29,022 821 106,799 The Company also had related party payable of $ 71,153 72,133 Other Related Party Transactions During the three and nine months ended April 30, 2024, the Company generated $ Nil 62,443 Nil 55,505 The Company has entered into a lease agreement for office space located in Shanghai measuring approximately 543 50.4 The lease is effective from February 18, 2024 to February 17, 2026 638 4,600 12,530 1,548 5,600 As disclosed in Note 3, on April 1, 2024, the Company re-acquired the full ownership of HZHF from SH Oversea and one individual, without incurring any costs. The transaction did not involve the transfer of any substantial opening balances. Office space at Rosemead, CA is provided to Hartford Creative Group, Inc. at no cost by the sole executive officer. No provision for these costs has been included in these financial statements as the amounts are not material.

Advance to contractor and Contr

Advance to contractor and Contract liabilities	9 Months Ended
Advance to contractor and Contract liabilities	Apr. 30, 2024
Advance To Contractor And Contract Liabilities
Advance to contractor and Contract liabilities	Note 5. Advance to contractor and Contract liabilities In the advertisement placement services, the Company makes prepayments to the downstream agents or the media platforms (“contractor”) and receives advance payments from the customers. As of April 30, 2024, the Company’s balance sheets reflect $ 290,011 261,577

Concentration risk

Concentration risk	9 Months Ended
Concentration risk	Apr. 30, 2024
Risks and Uncertainties [Abstract]
Concentration risk	Note 6. Concentration risk For the three and nine months ended April 30, 2024, four customers accounted for 81 79 98 For the three and nine months ended April 30, 2024, one contractor accounted for 100 98 100 In the corresponding periods of the prior year, the Company did not participate in advertisement placement services, and no significant customer or vendor concentration risks were identified.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
COMMITMENTS AND CONTINGENCIES	Apr. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 7. COMMITMENTS AND CONTINGENCIES There has been no material contractual obligations and commitments as of April 30, 2024.

SEGMENT INFORMATION

SEGMENT INFORMATION	9 Months Ended
SEGMENT INFORMATION	Apr. 30, 2024
Segment Reporting [Abstract]
SEGMENT INFORMATION	NOTE 8. SEGMENT INFORMATION Accounting Standards Codification (“ASC”) 280, “Segment Reporting,” requires public companies to report financial and descriptive information about their reportable operating segments. We identify our operating segments based on how our chief operating decision maker internally evaluates separate financial information, business activities and management responsibility. The Company used to operate in two reportable segments: hospitality (hotel and travel agency) and early childhood education industry in China in the past years. Due to the disposal of operating subsidiaries on August 1, 2022, we currently have one

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
SUBSEQUENT EVENTS	Apr. 30, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 9. SUBSEQUENT EVENTS In accordance with ASC 855 , “Subsequent Events”

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Apr. 30, 2024
Accounting Policies [Abstract]
Organization	Organization Hartford Creative Group, Inc. (Former name Hartford Great Health Corp.) was originally incorporated in the State of Nevada on April 2, 2008 under the name PhotoAmigo, Inc. It changed its name to Hartford Great Health Corp. on August 22, 2018. On May 11, 2024, the Company further changed its name to Hartford Creative Group, Inc. Through its wholly owned subsidiary - Hangzhou Hartford Comprehensive Health Management, Ltd (“HZHF) and HZHF’s 60 90 The Company started to engage in early childhood education industry at Hartford International Education Technology Co., Ltd (“HF Int’l Education”). On July 24, 2019 and March 23, 2020, HF Int’l Education established two 100 96 4 Impacted by the government regulation implemented in education industry and the restrictions posted by the Chinese government to control the pandemic in China since 2021, to avoid further operation losses, on August 1, 2022, HFSH entered a contract with a related party, Shanghai Oversea Chinese Culture Media Ltd. (“SH Oversea”), to sell 90 900 5,850 100 1,000 6,500 Beginning in January 2024, the company embarked on the development of a new business within the Media and Marketing sector. As part of its rebranding strategy, on January 10, 2024, HFSH changed its legal name from Shanghai Hartford Health Management, Ltd. to Shanghai Hartford ZY Culture Media Ltd. (“HFZY”). HFZY mainly engage in social media advertising business on mainstream social media platforms such as Tik Tok, Toutiao, Kwai, RED, WeChat, and more. As an advertising partner of China’s major social media platforms, the Company relies on a high-quality and professional media strategy execution team and network to help customers use the massive media resources of different types of social media platforms and receive competitive prices due to large-scale media resource procurement to purchase media resources. It aims to become one of the total solution advertising providers for domestic social media industry in China and provide customers with vertical integration services from early-stage advertising video creativity, shooting, editing, to advertising operation and management on social media apps. Further expanding its business operations, HFUS reacquired full ownership of HZHF at no cost on April 1, 2024, and subsequently rebranded it as Hangzhou Hartford WP Culture Media Ltd. (“HZWP”). On April 11, 2024, HFUS continued its growth trajectory by establishing a new subsidiary named Shanghai DZ Culture Media Ltd. (“SHDZ”).
Basis of Presentation	Basis of Presentation The consolidated financial statements include the accounts of Hartford Creative Group, Inc., its wholly-owned subsidiaries and subsidiaries in which it has a controlling interest. The Company reports noncontrolling interests of the consolidated entities as a component of equity separate from the Company’s equity. All material inter-company transactions between and among the Company and its consolidated subsidiaries have been eliminated in the consolidation.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with US GAAP requires the Company’s management to make estimates and assumptions that affect the amounts of assets and liabilities, the identification and disclosure of impaired assets and contingent liabilities at the date of the financial statements, and the reported amounts of expenses during the reporting period. Actual results could differ from those estimates.
Revenue Recognition	Revenue Recognition The Company follows the five steps approach for revenue recognition under Topic 606: (i) identify the contract(s) with a customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligations in the contract, and (v) recognize revenue when (or as) we satisfy a performance obligation. Billings to customers for which services are not rendered are considered deferred revenue. The Company’s revenue is recognized when it satisfies a single performance obligation by transferring control of its products or providing services to a customer. The Company’s general payment terms are short-term in duration. The Company does not have significant financing components or payment terms. The Company is developing business plan and aim to provide customers with vertical integration services from early-stage advertising video creativity, shooting, editing, to advertising operation and management on social media apps. Most of the advertising revenue will be generated by placing ad products on Tik Tok, Toutiao, Kwai, RED, WeChat, and other third-party affiliated websites and mobile applications. The revenues from the display of impression-based ads will be recognized in the contracted period in which the impressions are delivered. The Company will also generate revenue from the delivery of certain services, such as the creation and delivery of ads that appear on third-party publishers’ websites and social platforms. The Company recognizes revenues from these services in the period in which the service is completed. During the three months ended April 30, 2024, the Company has entered advertising service contracts with twenty customers and received approximately RMB 22.5 3.1 21.8 3.0 116,640 During the nine months ended April 30, 2024, the Company also generated $ 62,443 In the past years, the company’s main operations were focusing on early childhood education and hospitality services. Impacted by the Covid-19 pandemic and Chinese regulation on education industry, both early childhood education services and hospitality services have been sold on August 1, 2022. Thus, there was no revenue recognized for the three and nine months ended April 30, 2023. See Note 3 Acquisitions and Disposals.
Recent Accounting Pronouncements	Recent Accounting Pronouncements Recently not yet adopted accounting pronouncements In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740), Improvements to Income Tax Disclosures. The new guidance requires enhanced disclosures about income tax expenses. The Company is required to adopt this guidance in the first quarter of the fiscal year 2026. Early adoption is permitted on a prospective basis. We are currently evaluating the impact of this ASU on our annual income tax disclosures. In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280), Improvements to Reportable Segment Disclosures. The new guidance requires enhanced disclosures about significant segment expenses. The Company is required to adopt this guidance for its annual reporting in fiscal year 2025 and for interim period reporting beginning the first quarter of fiscal year 2026 on a retrospective basis. Early adoption is permitted. We are currently evaluating the impact of this ASU on our segment disclosures. The Company does not believe other recently issued but not yet effective accounting standards, if currently adopted, would have a material effect on the consolidated financial position, statements of operations and cash flows.

ACQUISITIONS AND DISPOSALS (Tab

ACQUISITIONS AND DISPOSALS (Tables)	9 Months Ended
ACQUISITIONS AND DISPOSALS (Tables)	Apr. 30, 2024
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]
SCHEDULE OF NET ASSETS (LIABILITIES) DISPOSED OF SUBSIDIARY	SCHEDULE OF NET ASSETS (LIABILITIES) DISPOSED OF SUBSIDIARY Net assets (liabilities) disposed of: Cash and cash equivalents $ 4,938 Prepaid and Other current receivables 45,532 Related party receivable 428,519 Inventory 305,124 Property and equipment - Net 582,707 ROU assets-Operating lease 2,836,698 Other assets 296,218 Related party loan and payables (1,321,549 ) Contract liabilities (547,906 ) Lease liabilities, current and noncurrent (3,715,688 ) Other current payable (401,782 ) Other liabilities (357,796 ) Noncontrolling interest 1,307,586 Net assets (liabilities) of the subsidiaries, excluding noncontrolling interest (537,399 ) Consideration 1,831 Gain on disposal of the subsidiaries $ (539,230 )

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)

3 Months Ended

9 Months Ended

Apr. 30, 2024 USD ($)

Apr. 30, 2024 CNY (¥)

Apr. 30, 2023 USD ($)

Apr. 30, 2024 USD ($)

Apr. 30, 2023 USD ($)

Apr. 30, 2024 CNY (¥)

Aug. 01, 2022 USD ($)

Aug. 01, 2022 CNY (¥)

Aug. 31, 2021

Dec. 31, 2020

Mar. 23, 2020

Jul. 24, 2019

Advanced payment from contracted customers

$ 3,100,000

¥ 22,500,000

Prepaid advertising

3,000,000

$ 3,000,000

¥ 21,800,000

Revenues

116,640

179,083

Shanghai Oversea Chinese Culture Media Ltd [Member] | Discontinued Operations, Disposed of by Sale [Member]

Sale of business unit, consideration

$ 1,831

Shanghai Oversea Chinese Culture Media Ltd [Member] | Discontinued Operations, Disposed of by Sale [Member] | Hartford International Education Technology Co., Ltd [Member]

Percentage of voting interests sold

90%

Sale of business unit, consideration

$ 900

¥ 5,850

Shanghai Oversea Chinese Culture Media Ltd [Member] | Discontinued Operations, Disposed of by Sale [Member] | Hangzhou Hartford Comprehensive Health Management Ltd [Member]

Percentage of voting interests sold

100%

Sale of business unit, consideration

$ 1,000

¥ 6,500

Shanghai DuBian Assets Management Ltd [Member]

Revenues

$ 62,443

Hangzhou Longjing Qiao Fu Vacation Hotel Co., Ltd. [Member]

Equity ownership percentage

60%

Shanghai Qiao Garden International Travel Agency [Member]

Equity ownership percentage

90%

Pudong Haojin Childhood Education Ltd [Member]

Equity ownership percentage

100%

Shanghai Hongkou HaiDeFuDe Childcare Co., Ltd. [Member]

Equity ownership percentage

100%

Shanghai HDFD Zhongli Education Technology Co Ltd [Member]

Equity ownership percentage

96%

Shanghai HDFD Zhongli Education Technology Co Ltd [Member] | Two Individual Investors [Member]

Equity ownership percentage

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	Apr. 30, 2024	Jul. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ 6,995,390	$ 7,003,717

SCHEDULE OF NET ASSETS (LIABILI

SCHEDULE OF NET ASSETS (LIABILITIES) DISPOSED OF SUBSIDIARY (Details) - Shanghai Oversea Chinese Culture Media Ltd [Member] - Discontinued Operations, Disposed of by Sale [Member]	Aug. 01, 2022 USD ($)
Defined Benefit Plan Disclosure [Line Items]
Cash and cash equivalents	$ 4,938
Prepaid and Other current receivables	45,532
Related party receivable	428,519
Inventory	305,124
Property and equipment - Net	582,707
ROU assets-Operating lease	2,836,698
Other assets	296,218
Related party loan and payables	(1,321,549)
Contract liabilities	(547,906)
Lease liabilities, current and noncurrent	(3,715,688)
Other current payable	(401,782)
Other liabilities	(357,796)
Noncontrolling interest	1,307,586
Net assets (liabilities) of the subsidiaries, excluding noncontrolling interest	(537,399)
Consideration	1,831
Gain on disposal of the subsidiaries	$ (539,230)

ACQUISITIONS AND DISPOSALS (Det

ACQUISITIONS AND DISPOSALS (Details Narrative)	Aug. 01, 2022 USD ($)	Aug. 01, 2022 CNY (¥)	Jan. 31, 2019
Shanghai Oversea Chinese Culture Media Ltd [Member] \| Discontinued Operations, Disposed of by Sale [Member]
Business Acquisition [Line Items]
Sale of business unit, consideration	$ 1,831
Shanghai Oversea Chinese Culture Media Ltd [Member] \| Discontinued Operations, Disposed of by Sale [Member] \| Hartford International Education Technology Co., Ltd [Member]
Business Acquisition [Line Items]
Percentage of voting interests sold	90%	90%
Sale of business unit, consideration	$ 900	¥ 5,850
Shanghai Oversea Chinese Culture Media Ltd [Member] \| Discontinued Operations, Disposed of by Sale [Member] \| Hangzhou Hartford Comprehensive Health Management Ltd [Member]
Business Acquisition [Line Items]
Percentage of voting interests sold	100%	100%
Sale of business unit, consideration	$ 1,000	¥ 6,500
Shanghai Luo Sheng International Trade Ltd. [Member]
Business Acquisition [Line Items]
Business acquired ownership interest	100%	100%	100%

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative)			3 Months Ended		9 Months Ended
RELATED PARTY TRANSACTIONS (Details Narrative)	Feb. 18, 2024 USD ($) ft²	Feb. 18, 2024 CNY (¥) ft²	Apr. 30, 2024 USD ($)	Apr. 30, 2023 USD ($)	Apr. 30, 2024 USD ($)	Apr. 30, 2023 USD ($)	Apr. 22, 2024 USD ($)	Feb. 18, 2024 m²	Jul. 31, 2023 USD ($)
Related Party Transaction [Line Items]
Proceeds from related party debt					$ 141,978	$ 85,000
Revenues			$ 116,640		179,083
Cost of revenue					55,505
Lease area	543	543						50.4
Lease term description	The lease is effective from February 18, 2024 to February 17, 2026	The lease is effective from February 18, 2024 to February 17, 2026
Fixed monthly rent	$ 638	¥ 4,600
ROU assets-operating lease			12,530		12,530
Current operating lease liabilities			1,548		1,548
Noncurrent lease liabilities			5,600		5,600
Mr. Lianyu Song [Member]
Related Party Transaction [Line Items]
Related party payables and loans			71,153		71,153				72,133
Related Party [Member]
Related Party Transaction [Line Items]
Other Receivables, Net, Current			964		964				964
Related party payables and loans			4,346,126		4,346,126				4,367,194
Revenues					62,443
SHQiahong [Member]
Related Party Transaction [Line Items]
Related party payables and loans			570,950		570,950				586,236
Shanghai Oversea Chinese Culture Media Ltd [Member]
Related Party Transaction [Line Items]
Related party payables and loans			$ 3,198,724		$ 3,198,724				3,291,324
Hartford Hotel Investment Inc [Member]
Related Party Transaction [Line Items]
Interest rate			5%		5%
Interest expense, related party			$ 4,667	$ 4,776	$ 14,998	$ 12,954
Unpaid principal and interest			398,500		398,500				$ 417,501
Mr. Lianyu Song [Member]
Related Party Transaction [Line Items]
Interest expense, related party			821
Unpaid principal and interest			$ 106,799		$ 106,799
Interest rate			5%		5%
Proceeds from related party debt			$ 135,000
Principal amount to offset profits							$ 29,022
Shanghai DuBian Assets Management Ltd [Member]
Related Party Transaction [Line Items]
Revenues					$ 62,443

Advance to contractor and Con_2

Advance to contractor and Contract liabilities (Details Narrative) - USD ($)	Apr. 30, 2024	Jul. 31, 2023
Advance To Contractor And Contract Liabilities
Prepayments to contractor	$ 290,011
Contract liabilities	$ 261,577

Concentration risk (Details Nar

Concentration risk (Details Narrative) - Customer Concentration Risk [Member]	3 Months Ended	9 Months Ended
	Apr. 30, 2024	Apr. 30, 2024
Revenue Benchmark [Member] \| Four Customers [Member]
Concentration Risk [Line Items]
Total advanced payments	81%	79%
Revenue Benchmark [Member] \| One Contractor [Member]
Concentration Risk [Line Items]
Total advanced payments	100%	98%
Contract Liabilities [Member] \| Three Customers [Member]
Concentration Risk [Line Items]
Total advanced payments		98%
Advanced Payments [Member] \| Two Contractors [Member]
Concentration Risk [Line Items]
Total advanced payments		100%

SEGMENT INFORMATION (Details Na

SEGMENT INFORMATION (Details Narrative)	9 Months Ended
SEGMENT INFORMATION (Details Narrative)	Apr. 30, 2024 Segment
Segment Reporting [Abstract]
Number of reportable segments	1