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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
12 Months Ended
May 31, 2025
Accounting Policies [Abstract]  
Schedule of Cash, Cash Equivalent and Restricted Cash

The following table provides a reconciliation of cash, cash equivalents, and restricted cash reported within the condensed consolidated balance sheet that sum to the total of the same amounts shown in the statement of cash flows.

 

   May 31, 2025   May 31, 2024 
Cash and cash equivalents  $83,294   $127,126 
Restricted cash   194,073    1,863,063 
Total  $277,367   $1,990,189 
Schedule of Oil and Gas acquisition and drilling costs

Subsequent to the impairment, the Company has recorded oil and gas acquisition and drilling costs totaling $1,001,209 and $610,663 as of May 31, 2025 and 2024, respectively.

  

   May 31,   May 31, 
   2025   2024 
Intangible and tangible drilling costs  $762,404   $382,259 
Lease acquisition costs   

238,805

    228,404 
           
Oil and gas acquisition and drilling costs  $

1,001,209

   $610,663 
Schedule of Property and equipment, net

The depreciation recorded for the year ended May 31, 2025 and 2024 was $29,879 and $17,929.

 

   May 31,   May 31, 
   2025   2024 
Vehicles and equipment  $193,766   $193,766 
Less: Accumulated depreciation   85,480    58,267 
           
Property and equipment, net  $108,286   $135,499