INCOME TAXES (Details 2) - USD ($)	Jul. 31, 2021	Jul. 31, 2020
Deferred tax assets:
Net operating loss carryforwards	$ 141,800	$ 133,300
Compensation and miscellaneous	4,300	3,200
Deferred tax assets	146,100	136,500
Valuation Allowance	(146,100)	(136,500)
Net deferred tax assets:	$ 0	$ 0