Statements of Cash Flows - USD ($)	12 Months Ended
	May 31, 2021	May 31, 2020
Operating Activities
Net loss	$ (176,650)	$ (292,167)
Adjustments to reconcile net loss to net cash used in operating activities:
Loss on settlement of debt	0	41,329
Gain on forgiveness of debt	(2,261)	(2,747)
Changes in operating assets and liabilities:
Other receivable	(5,367)	(354)
Accounts payable	102,229	88,533
Accounts payable - related parties	43,280	45,735
Net Cash Used in Operating Activities	(38,769)	(119,671)
Financing Activities
Proceeds from issuance of common stock	0	9,736
Proceeds from common stock subscriptions	44,703	113,112
Net Cash Provided by Financing Activities	44,703	122,848
Increase in Cash	5,934	3,177
Cash, Beginning of Year	3,177	0
Cash, End of Year	9,111	3,177
Non-cash Investing and Financing Activities:
Common stock issued to settle accounts payable	1,000	159,300
Common stock issued to settle related party accounts payable	0	60,000
Common stock issued for prior year subscriptions	9,736	60,862
Supplemental Disclosures:
Interest paid	0	1,232
Income taxes paid	$ 0	$ 0