SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Oct. 31, 2021

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of assets measured at fair value on a recurring basis

			Quoted Prices in		Significant Other		Significant
	October 31,		Active Markets		Observable Inputs		Unobservable Inputs
	2021		(Level 1)		(Level 2)		(Level3)
Assets:
Cash	$	575	$	575	$	-	$	-
Liabilities:
Convertible notes payable - related party		643,782		-		643,782		-

	July 31,		Quoted Prices in Active Markets		Significant Other Observable Inputs		Significant Unobservable Inputs
	2021		(Level 1)		(Level 2)		(Level3)
Assets:
Cash	$	665	$	665	$	-	$	-
Liabilities:
Convertible notes payable - related party		628,659		-		628,659