| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 9 Months Ended | 12 Months Ended |
| Apr. 30, 2023 | Dec. 31, 2022 |
| Accounting Policies [Abstract] | | |
| Fiscal year | | Fiscal
year The
Company has selected December 31 as its fiscal year end. |
| Basis of Presentation | Basis
of Presentation The
Company’s unaudited condensed financial statements have been prepared in accordance with accounting principles generally accepted
in the United States of America (“U.S. GAAP”). The accompanying unaudited condensed financial statements reflect all adjustments,
consisting of only normal recurring items, which, in the opinion of management, are necessary for a fair statement of the results of
operations for the periods shown and are not necessarily indicative of the results to be expected for the full year ending July 31, 2023.
These unaudited condensed financial statements should be read in conjunction with the financial statements and related notes included
in the Company’s Annual Report on Form 10-K for the year ended July 31, 2022, and the Form 8-K filed on March 31, 2023. | Basis
of Presentation The
accompanying financial statements have been prepared by the Company in accordance with accounting principles generally accepted in the
United States (“GAAP”), and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). |
| Use of estimates | Use
of estimates The
preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates
and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the
date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results may differ
from those estimates. | Use
of Estimates The
preparation of these financial statements in conformity with United States generally accepted accounting principles requires management
to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and
liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The
Company regularly evaluates estimates and assumptions related to long-lived assets and deferred income tax asset valuation allowances.
The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to
be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and
liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by
the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between
the estimates and the actual results, future results of operations will be affected. |
| Cash and Cash Equivalents | Cash
and Cash Equivalents The
Company considers all cash accounts, which are not subject to withdrawal restrictions or penalties, and all highly liquid debt instruments
purchased with a maturity of three months or less as cash and cash equivalents. The carrying amount of financial instruments included
in cash and cash equivalents approximates fair value because of the short maturities for the instruments held. The Company had no | Cash
and Cash Equivalents For
financial accounting purposes, cash and cash equivalents are considered to be all highly liquid investments with a maturity of three
(3) months or less at the time of purchase. |
| Property and Equipment | | Property
and Equipment Property
and equipment are stated at cost less accumulated depreciation. Depreciation of property and equipment is calculated using the straight-line
method over the estimated useful lives of the assets. Leasehold improvements are amortized over the lesser of the remaining term of the
lease or the estimated useful life of the asset. Expenditures for repairs and maintenance are expensed as incurred. |
| Intangible Assets | | Intangible
Assets The
Company accounts for intangible assets under ASC 350-30, Intangibles – Goodwill and Other |
| Income taxes | | Income
taxes The
Company was treated as a partnership for federal and state income tax purposes with all income tax liabilities and/or benefits being
passed through to its members. As such, no recognition of federal or state income taxes for the Company has been provided for the years
ended December 31, 2021 and 2020. As
a limited liability company, the Company’s taxable income or loss is allocated to members in accordance with their respective percentage
ownership. Therefore, no provision or liability for federal income taxes has been included in the financial statements. In the event
of an examination of the Company’s tax return, the tax liability of the members could be changed if an adjustment in the Company’s
income is ultimately sustained by the taxing authorities. |
| Revenue Recognition | Revenue
Recognition The
Company follows ASC 606, Revenue from Contracts with Customers | Revenue
Recognition The
Company follows ASC 606, Revenue from Contracts with Customers |
| Cost of Revenue | Cost
of Revenue Cost
of revenues includes commission expense paid during the period. | Cost
of Revenue Cost
of revenues includes commission expense paid during the years. |
| Fair Value of Financial Instruments | | Fair
Value of Financial Instruments Fair
value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between
market participants at the measurement date. A three-level fair value hierarchy prioritizes the inputs used to measure fair value. The
hierarchy requires entities to maximize the use of observable inputs and minimize the use of unobservable inputs. The three levels of
inputs used to measure fair value are as follows:
● Level
1 — inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.
● Level
2 — inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, quoted
market prices for identical or similar assets in markets that are not active, inputs other than quoted prices that are observable,
and inputs derived from or corroborated by observable market data.
● Level
3 — inputs to the valuation methodology are unobservable. Unless
otherwise disclosed, the fair value of the Company’s financial instruments, including cash, accounts receivable, and prepaid expenses,
short-term borrowings, accounts payable, due to related parties, and other payables and other current liabilities, approximate the fair
value of the respective assets and liabilities as of December 31, 2021 based upon the short-term nature of the assets and liabilities. |
| Income Taxes | | Income
Taxes The
Company has adopted ASC Topic 740 – Income Taxes, which requires the use of the asset and liability method of accounting for income
taxes. Under the asset and liability method of ASC Topic 740, deferred tax assets and liabilities are recognized for the future tax consequences
attributable to temporary 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. |
| Recent Accounting Pronouncements | Recent
Accounting Pronouncements In June 2016, the Financial
Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-13, “Financial Instruments
– Credit Losses (Topic 326): Measurement of Credit losses on Financial Instruments.” The ASU, as amended, requires an entity
to measure expected credit losses for financial assets carried at amortized cost based on historical experience, current conditions,
and reasonable and supportable forecasts. Among other things, the ASU also amended the impairment model for available for sale securities
and addressed purchased financial assets with deterioration. The Company will adopt the ASU for its fiscal year ending July 31, 2024,
and is currently evaluating the impact. The
Company has implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on
the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements
that have been issued that might have a material impact on its financial position or results of operations. | Recent
accounting pronouncements The
Company has implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on
the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements
that have been issued that might have a material impact on our financial position or results of operations. |
| Basic and Diluted Earnings Per Share | Basic
and Diluted Earnings Per Share Net
income (loss) per common share is computed pursuant to ASC 260-10-45, Earnings per Share—Overall—Other Presentation
Matters 0 10,000,000 | |
| Accounts Receivable | Accounts Receivable The Company evaluates the collectability of its trade accounts receivable
based on a number of factors. In circumstances where the Company becomes aware of a specific customer’s inability to meet its financial
obligations to the Company, a specific reserve for bad debts is estimated and recorded, which reduces the recognized receivable to the
estimated amount the Company believes will ultimately be collected. In addition to specific customer identification of potential bad debts,
bad debt charges are recorded based on the Company’s historical losses and an overall assessment of past due trade accounts receivable
outstanding. | |
