SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) |
1 Months Ended | 6 Months Ended | 12 Months Ended | ||||||
|---|---|---|---|---|---|---|---|---|---|
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May 01, 2025
USD ($)
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May 01, 2025
HKD ($)
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Apr. 30, 2025
USD ($)
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Apr. 30, 2025
HKD ($)
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Mar. 31, 2026
USD ($)
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Jun. 30, 2026
USD ($)
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Jun. 30, 2025
USD ($)
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Dec. 31, 2025
USD ($)
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Dec. 31, 2024
USD ($)
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| Accounting Policies [Abstract] | |||||||||
| Defined benefit plan cost | $ 11,575 | $ 9,960 | |||||||
| Operating loss | 3,044,854 | 12,381 | 1,466,823 | 4,995 | |||||
| Net cash used in operating activities | 1,068,796 | 30,615 | 625,314 | 7,877 | |||||
| Cash | 340,331 | 459,809 | 459,809 | ||||||
| Current liabilities | 5,417,484 | 3,535,438 | 3,535,438 | 325,706 | |||||
| Accounts receivable, allowance for credit loss | 0 | 0 | |||||||
| Reversal for credit losses | (13) | ||||||||
| Impairment of definite lived intangible assets | 0 | 0 | |||||||
| Deferred offering costs | 30,528 | ||||||||
| Loss in equity method investments, net of tax | 42,988 | ||||||||
| Impairment of long lived assets | $ 0 | 0 | |||||||
| Lessee, operating lease, term of contract | 12 months | ||||||||
| Deferred revenue | 38,560 | $ 39,096 | |||||||
| Deferred revenue recognized | $ 39,096 | ||||||||
| Defined benefit plan, net periodic benefit cost | $ 50,107 | $ 390,000 | $ 50,107 | $ 390,000 | |||||
| X | ||||||||||
- Definition Loss in equity method investments, net of tax. No definition available.
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| X | ||||||||||
- References No definition available.
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| X | ||||||||||
- Definition Amount of allowance for credit loss on accounts receivable. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Excludes cash and cash equivalents within disposal group and discontinued operation. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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| X | ||||||||||
- Definition Specific incremental costs directly attributable to a proposed or actual offering of securities which are deferred at the end of the reporting period. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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| X | ||||||||||
- Definition Amount of deferred income and obligation to transfer product and service to customer for which consideration has been received or is receivable. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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| X | ||||||||||
- Definition Amount of revenue recognized that was previously reported as deferred or unearned revenue. No definition available.
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| X | ||||||||||
- Definition Amount of net periodic benefit cost (credit) for defined benefit plan. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition Amount of cost for actuarial present value of benefits attributed to service rendered by employee for defined benefit plan. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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| X | ||||||||||
- Definition Amount of impairment loss for finite- and indefinite-lived intangible assets and capitalized cost for software to be sold, leased, or marketed. Excludes goodwill. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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| X | ||||||||||
- Definition The aggregate amount of write-downs for impairments recognized during the period for long-lived assets held for abandonment, exchange or sale. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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| X | ||||||||||
- Definition Term of lessee's operating lease, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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| X | ||||||||||
- Definition Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition Amount of cash inflow (outflow) from operating activity, including, but not limited to, discontinued operation. Operating activity includes, but is not limited to, transaction, adjustment, and change in value not defined as investing or financing activity. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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| X | ||||||||||
- Definition The net result for the period of deducting operating expenses from operating revenues. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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| X | ||||||||||
- Definition Amount of expense related loan transactions, lease transactions, credit loss from transactions other than loan and lease transactions, and other loss based on assessment of uncollectability from the counterparty to reduce the account to their net realizable value. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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