SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Jan. 31, 2021

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of assets measured at fair value on a recurring basis

			Quoted Prices in		Significant Other		Significant
	January 31,		Active Markets		Observable Inputs		Unobservable Inputs
	2021		(Level 1)		(Level 2)		(Level3)
Assets:
Cash	$	845	$	845	$	-	$	-
Liabilities:
Convertible notes payable – related party		598,905		-		598,905		-

					Significant
			Quoted		Other		Significant
			Prices in		Observable		Unobservable
	July 31,		Active Markets		Inputs		Inputs
	2020		(Level 1)		(Level 2)		(Level3)
Assets:
Cash	$	1,025	$	1,025	$	-	$	-
Liabilities:
Convertible notes payable - related party		568,659		-		568,659		-