INTANGIBLE ASSETS |
3 Months Ended | |||||||||||||||||||||||||||||||||||||||||||||
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Aug. 31, 2026 | ||||||||||||||||||||||||||||||||||||||||||||||
| Intangible Asset, Goodwill and Other [Abstract] | ||||||||||||||||||||||||||||||||||||||||||||||
| INTANGIBLE ASSETS | NOTE 3 – INTANGIBLE ASSETS
The Company follows the provisions of ASC Subtopic 350-40, Internal-Use Software-Computer Software Developed or Obtained for Internal Use, which requires assets to be recorded at the cost to develop the asset and requires an intangible asset to be amortized over its useful life.
In November 2025 the Company made non-cash purchase of mobile application and website for $33,000, which is being amortized over a life. On August 15, 2026, the company director made a payment of $10,000 towards the balance on behalf of the company and $23,000 was remaining balance due to the vendor as of August 31, 2026.
The amortization expense of the mobile application and website was $2,750 for the three months ended August 31, 2026.
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