10-Q

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

[X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d)
OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended January 31, 2021

or

[  ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d)
OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from _______________to _______________

Commission File Number 333-200624

TRENDMAKER, INC. LIMITED

(Exact name of registrant issuer as specified in its charter)

Nevada	46-3505091
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification No.)

Lot 56935 Jalan 9/8, Seksyen 9, Bandar Baru Bangi, Selangor Darul Ehsan, Malaysia	43650
(Address of principal executive offices)	(Zip Code)

Registrant’s phone number, including area code

919-633-2488

Securities registered pursuant to Section 12(b) of the Securities Exchange Act:

Common Stock, $0.0001 par value

(Title of Class)

The OTC Market – Pink Sheets

(Name of exchange on which registered)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

YES [  ] NO [X]

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (section 232.405 of this chapter) during the preceding twelve months (or shorter period that the registrant was required to submit and post such files).

YES [  ] NO [X]

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act. (Check one):

Large Accelerated Filer [  ] Accelerated Filer [  ] Non-accelerated Filer [  ] Smaller reporting company [X]

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

Yes [X] No [  ]

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date.

Class	Outstanding at March 12, 2021
Common Stock, $0.0001 par value	13,537,000

TABLE OF CONTENTS

		Page
PART I	FINANCIAL INFORMATION
ITEM 1.	UNAUDITED CONDENSED FINANCIAL STATEMENTS:
	Condensed Balance Sheets as of January 31, 2021 (Unaudited) and July 31, 2020 (Audited)	F-2
	Condensed Statements of Operations and Comprehensive Income for the Three and Six Months Ended January 31, 2021 and 2020	F-3
	Condensed Statement of Changes in Stockholders’ Equity for the Six Months Ended January 31, 2021 and 2020	F-4
	Condensed Statements of Cash Flows for the Six Months Ended January 31, 2021 and 2020	F-5
	Notes to the Condensed Financial Statements	F-6 - F-10
ITEM 2.	MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS	2-3
ITEM 3.	QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK	3
ITEM 4.	CONTROLS AND PROCEDURES	3-4
PART II	OTHER INFORMATION
ITEM 1	LEGAL PROCEEDINGS	5
ITEM 1A	RISK FACTORS	5
ITEM 2	UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS	5
ITEM 3	DEFAULTS UPON SENIOR SECURITIES	5
ITEM 4	MINE SAFETY DISCLOSURES	5
ITEM 5	OTHER INFORMATION	5
ITEM 6	EXHIBITS	5
	SIGNATURES	6

PART I – FINANCIAL INFORMATION

ITEM 1. UNAUDITED CONDENSED FINANCIAL STATEMENTS

TRENDMAKER, INC. LIMITED

CONDENSED FINANCIAL STATEMENTS

	Page
Condensed Financial Statements
Condensed Balance Sheets as of January 31, 2021 (Unaudited) and July 31, 2020 (Audited)	F-2
Condensed Statements of Operations and Comprehensive Income for the Three and Six Months Ended January 31, 2021 and 2020	F-3
Condensed Statement of Changes in Stockholders’ Equity for the Six Months Ended January 31, 2021 and 2020	F-4
Condensed Statements of Cash Flows for the Six Months Ended January 31, 2021 and 2020	F-5
Notes to the Condensed Financial Statements	F-6-F-10

CERTAIN TERMS USED IN THIS REPORT

When this report uses the words “we,” “us,” “our,” and the “Company,” they refer to Trendmaker, Inc. Limited. “SEC” refers to the Securities and Exchange Commission.

F-1

TRENDMAKER, INC. LIMITED

CONDENSED BALANCE SHEETS

As of January 31, 2021 (Unaudited) and July 31, 2020 (Audited)

(Currency expressed in United States Dollars (“US$”), except for number of shares)

	January 31, 2021			July 31, 2020
	(Unaudited)			(Audited)
	$			$
ASSETS
CURRENT ASSET
Due from related party		264,096			284,116
Total Current Asset		264,096			284,116
TOTAL ASSETS		264,096			284,116
LIABILITIES AND STOCKHOLDERS’ EQUITY
CURRENT LIABILITY
Accounts payable and accrued liabilities		222,732			222,912
Total Current Liability		222,732			222,912
TOTAL LIABILITIES		222,732			222,912
STOCKHOLDERS’ EQUITY
Preferred stock, $0.0001 par value; 10,000,000 shares authorized, none issued and outstanding		-			-
Common stock, $0.0001 par value; 100,000,000 shares authorized, 13,537,000 and 13,537,000 issued and outstanding as of January 31, 2021 and July 31, 2020		1,354			1,354
Additional paid in capital		825,166			825,166
Accumulated deficit		(785,156	)		(765,316	)
TOTAL STOCKHOLDERS’ EQUITY		41,364			61,204
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY		264,096			284,116

See accompanying notes to condensed financial statements.

F-2

TRENDMAKER, INC. LIMITED

CONDENSED STATEMENT OF OPERATION AND COMPREHENSIVE INCOME

For the three and six months ended January 31, 2021 and 2020

(Currency expressed in United States Dollars (“US$”), except for number of shares)

(Unaudited)

	Three months ended January 31						Six months ended January 31
	2021			2020			2021			2020
	$			$			$			$
REVENUE		-			-			-			-
OTHER SERVICE FEES		-			-			-			-
COST OF REVENUE		-			-			-			-
GROSS PROFIT		-			-			-			-
PROFESSIONAL FEES		-			-			-			-
GENERAL AND ADMINISTRATIVE EXPENSES		(7,306	)		(6,542	)		(19,840	)		(17,820	)
LOSS BEFORE INCOME TAX		(7,306	)		(6,542	)		(19,840	)		(17,820	)
INCOME TAX PROVISION		-			-			-			-
NET LOSS		(7,306	)		(6,542	)		(19,840	)		(17,820	)
Net loss per share, basic and diluted:		(0.0005	)		(0.0004	)		(0.001	)		(0.001	)
Weighted average number of shares outstanding during the year – Basic and diluted		13,537,000			13,537,000			13,537,000			13,537,000

See accompanying notes to condensed financial statements.

F-3

TRENDMAKER, INC. LIMITED

CONDENSED STATEMENT OF CHANGES IN STOCKHOLDERS’ EQUITY

For the six months ended January 31, 2021 and 2020

(Currency expressed in United States Dollars (“US$”))

(Unaudited)

Six months ended January 31, 2020

	COMMON STOCK				ADDITIONAL					OTHER		TOTAL
	Number of Shares		Amount		PAID-IN CAPITAL		ACCUMULATED DEFICIT			COMPREHENSIVE LOSS		STOCKHOLDERS’ EQUITY
			$		$		$			$		$
Balance as of July 31, 2019 (Audited)		13,537,000		1,354		825,166		(728,974	)		-		97,564
Net loss for the period		-		-		-		(11,278	)		-		(11,278	)
Balance as of October 31, 2019 (Unaudited)		13,537,000	$	1,354	$	825,166		(740,252	)		-		86,268
Net loss for the period		-		-		-		(6,542	)		-		(6,542	)
Balance as of January 31, 2020 (Unaudited)		13,537,000		1,354		825,166		(746,794	)		-		(79,726	)

Six months ended January 31, 2021

	COMMON STOCK				ADDITIONAL					OTHER		TOTAL
	Number of Shares		Amount		PAID-IN CAPITAL		ACCUMULATED DEFICIT			COMPREHENSIVE LOSS		STOCKHOLDERS’ EQUITY
			$		$		$			$		$
Balance as of July 31, 2020 (Audited)		13,537,000	$	1,354	$	825,166		(765,316	)		-		61,204
Net loss for the period		-		-		-		(12,534	)		-		(12,534	)
Balance as of October 31, 2020 (Unaudited)		13,537,000		1,354		825,166		(777,850	)		-		48,670
Net loss for the period		-		-		-		(7,306	)		-		(7,306	)
Balance as of January 31, 2021 (Unaudited)		13,537,000		1,354		825,166		(785,156	)		-		41,364

See accompanying notes to condensed financial statements.

F-4

TRENDMAKER, INC. LIMITED

CONDENSED STATEMENT OF CASH FLOWS

For the six months ended January 31, 2021 and 2020

(Currency expressed in United States Dollars (“US$”), except for number of shares)

(Unaudited)

	Six months ended January 31
	2021			2020
	$			$
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss		(19,840	)		(17,820	)
Changes in operating assets and liabilities:
Due from related party		20,020			37,201
Accounts payable and accrued liabilities		(180	)		(19,381	)
Net cash used in operating activities		-			-
Net increase/ (decrease) in cash and cash equivalents		-			-
Cash and cash equivalents, beginning of period		-			-
CASH AND CASH EQUIVALENTS, END OF PERIOD		-			-

See accompanying notes to condensed financial statements.

F-5

TRENDMAKER, INC. LIMITED

NOTES TO CONDENSED FINANCIAL STATEMENTS

For the six months ended January 31, 2021

(Currency expressed in United States Dollars (“US$”), except for number of shares)

(Unaudited)

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of preparation

The reporting currency of the Company is United States Dollars (“US$”) and the accompanying financial statements have been expressed in US$.

Basis of presentation

The accompanying condensed unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules and regulations of the Securities and Exchange Commission for interim financial information. Accordingly, they do not include all the information necessary for a comprehensive presentation of financial position and results of operations.

It is management’s opinion however, that all material adjustments (consisting of normal recurring adjustments) have been made, which are necessary for a fair financial statements presentation. The results for the interim period are not necessarily indicative of the results to be expected for the year.

Nuts and Bolts International, Inc. (the “Company”) was incorporated under the laws of the State of Nevada on August 21, 2013 to create and publish electronic non-fiction multimedia books for the hobby and do-it-yourself consumer markets (“eBooks”) through the internet. It’s eBook publishing operations were conducted through its wholly-owned subsidiary, Nuts and Bolts Publishing, LLC, which was organized under the laws of the State of North Carolina on August 22, 2013.

Effective as of February 29, 2016, the Company had a change of control as a result of the sale of its previous controlling shareholder of 5,000,000 shares of its common stock, representing approximately 76.5% of the Company’s issued and outstanding common stock. Following the change of control, the Company has discontinued the eBook publishing operations previously carried on through the previous company’s subsidiary.

Also, following the change of control, the Company is now engaged in the business of providing management and consulting services to Trendmaker Private Limited. Effective as of April 14, 2016, the Company amended its Articles of Incorporation to change its name to Trendmaker, Inc., Limited.

Use of estimates

In preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reported period. Significant estimates include valuation of in kind contribution of services, valuation of deferred tax assets. Actual results could differ from those estimates.

Revenue recognition

The Company will recognize revenue on arrangements in accordance with FASB ASC No. 605, “Revenue Recognition”. In all cases, revenue is recognized only when the price is fixed and determinable, persuasive evidence of an arrangement exists, the service is performed and collectability of the resulting receivable is reasonably assured.

F-6

TRENDMAKER, INC. LIMITED

NOTES TO CONDENSED FINANCIAL STATEMENTS

For the six months ended January 31, 2021

(Currency expressed in United States Dollars (“US$”), except for number of shares)

(Unaudited)

Cash and cash equivalents

The Company considers all highly liquid temporary cash investments with an original maturity of three months or less to be cash equivalents. At January 31, 2021 and July 31, 2020, the Company had no cash and cash equivalents.

Income taxes

The Company accounts for income taxes under FASB Codification Topic 740-10-25 (“ASC 740-10-25”). Under ASC 740-10-25, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under ASC 740-10-25, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.

Related party

Parties, which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence.

F-7

TRENDMAKER, INC. LIMITED

NOTES TO CONDENSED FINANCIAL STATEMENTS

For the six months ended January 31, 2021

(Currency expressed in United States Dollars (“US$”), except for number of shares)

(Unaudited)

Fair value of financial instruments

The carrying value of the Company’s financial instruments: cash and cash equivalents, and accounts payable and approximate their fair values because of the short-term nature of these financial instruments.

The Company also follows the guidance of the ASC Topic 820-10, “Fair Value Measurements and Disclosures” (“ASC 820-10”), with respect to financial assets and liabilities that are measured at fair value. ASC 820-10 establishes a three-tier fair value hierarchy that prioritizes the inputs used in measuring fair value as follows:

Level 1: Observable inputs such as quoted prices in active markets;

Level 2: Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and

Level 3: Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.

Recent accounting pronouncements

The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on its financial condition or the results of its operations.

F-8

TRENDMAKER, INC. LIMITED

NOTES TO CONDENSED FINANCIAL STATEMENTS

For the six months ended January 31, 2021

(Currency expressed in United States Dollars (“US$”), except for number of shares)

(Unaudited)

2. SHAREHOLDERS’ EQUITY

(A) Preferred Stock

The Company was incorporated on August 21, 2013. The Company is authorized to issue 10,000,000 shares of preferred stock with a par value of $0.0001 per share. Preferred stock may be issued in one or more series with rights and preferences are to be determined by the board of directors. As of January 31, 2021, no shares of preferred stock have been issued.

(B) Common Stock

The Company is authorized to issue 100,000,000 shares of common stock with a par value of $0.0001 per share.

As of January 31, 2021, the Company has 13,537,000 shares of common stock outstanding.

3. COMMITMENTS AND CONTINGENCIES

As of January 31, 2021, the Company has no commitment or contingency involved.

4. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

	January 31, 2021		July 31, 2020
	(Unaudited)		(Audited)
	$		$
Accounts payable and accrued liabilities generated from:
Other creditors		214,842		214,842
Accrued expenses		7,890		8,070
		222,732		222,912

Accounts payable and accrued liabilities at January 31, 2021 were a total US$222,732 consisting of US$7,890 from accrued expenses and US$214,842 from other creditors. Accounts payable and accrued liabilities at July 31, 2020 were a total US$222,912 consisting of US$8,070 from accrued expenses and US$214,842 from other creditor.

5. RELATED PARTY TRANSACTIONS

As of January 31, 2021, the Company has no related party transactions.

F-9

TRENDMAKER, INC. LIMITED

NOTES TO CONDENSED FINANCIAL STATEMENTS

For the six months ended January 31, 2021

(Currency expressed in United States Dollars (“US$”), except for number of shares)

(Unaudited)

6. RELATED PARTY BALANCES

	January 31, 2021		July 31, 2020
	(Unaudited)		(Audited)
	$		$
Due from related party:
Related Party A		264,096		284,116

As of January 31, 2021, the balance US$264,096 represented an outstanding amount due from Related Party A. Related Party A is having common director with the Company. The amount due is unsecured, interest-free with no fixed repayment term.

7. GOING CONCERN

As of January 31, 2021, the Company has an accumulated deficit of $785,156 and a stockholders’ equity of $41,364. And for the three months ended January 31, 2021, had a net loss of $7,306. This raises substantial doubt about its ability to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company’s ability to raise additional capital and implement its business plan. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. Management is taking various steps to provide the Company with the opportunity to continue as a going concern.

8. SUBSEQUENT EVENTS

The Company has evaluated subsequent events from the balance sheet date through January 31, 2021 the date the Company issued unaudited consolidated financial statements in accordance with ASC Topic 855, “Subsequent Events”, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before financial statements are issued. During this period, there was no subsequent event that required recognition or disclosure

9. SIGNIFICANT EVENTS 

During the fiscal year 2020, the World Health Organization declared the Coronavirus (COVID-19) outbreak to be a pandemic, which has caused severe global social and economic disruptions and uncertainties, including markets where the Company operates. 

The Company considers this outbreak as non-adjusting-events. The consequences brought about by Covid-19 continue to evolve and whilst the Company actively monitoring and managing its operations to respond to these changes, the Company does not consider it practicable to provide any quantitative estimate on the potential impact it may have on the Company.

F-10

ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

Going Concern

As of January 31, 2021, the Company has an accumulated deficit of $785,156 and a stockholders’ equity of $41,364 and for the three months ended January 31, 2021, had a net loss of $7,306. This raises substantial doubt about its ability to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company’s ability to raise additional capital and implement its business plan. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. Management is taking various steps to provide the Company with the opportunity to continue as a going concern.

Results of Operations

For the three months ended January 31, 2021 and 2020

For the three months period ended January 31, 2021 and 2020, the Company has generated no profit but loss of $7,306 and $6,542 respectively.

For the six months ended January 31, 2021 and 2020

For the six months period ended January 31, 2021 and 2020, the Company has generated no profit but loss of $19,840 and $17,820 respectively.

Liquidity and Capital Resources

As of January 31, 2021, and July 31, 2020, the Company has no cash on hand, but has a total asset entirely consisting due from related party of $264,096 and $284,116 of which is the amount due from Phyto Science Sdn. Bhd.

As of January 31, 2021, and July 31, 2020 the Company has a total liability of $222,732 and $222,912 entirely consist of accounts payable and accrued expenses.

The Company has a working capital of $41,364 and $61,204 as at January 31, 2021, and July 31, 2020 respectively.

Net cash used in operating activities for the year ended January 31, 2021 and 2020 was $0 and $0 respectively. The cash used in operating activities are mainly for professional fees, legal fees, and general expenses.

Critical Accounting Policies

We have identified the policies outlined below as critical to our business operations and an understanding of our results of operations. The list is not intended to be a comprehensive list of all of our accounting policies. In many cases, the accounting treatment of a particular transaction is specifically dictated by accounting principles generally accepted in the United States, with no need for management’s judgment in their application.

The Company accounts for income taxes under FASB ASC Topic 740 income taxes (“ASC Topic 740”). Under ASC Topic 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under ASC Topic 740, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.

2

Recent Accounting Pronouncements

The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and do not believe the future adoption of such any pronouncements may be expected to cause a material impact on its financial condition or the results of its operations. 

Off Balance Sheet Transactions

None

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

As a “smaller reporting company” as defined by Item 10 of Regulation S-K, the Company is not required to provide information required by this Item.

ITEM 4. CONTROLS AND PROCEDURES

Disclosure Controls and Procedures

Pursuant to Rule 13a-15(b) under the Securities Exchange Act of 1934 (“Exchange Act”), the Company carried out an evaluation, with the participation of the Company’s management, including the Company’s Chief Executive Officer (“CEO”) and Chief Financial Officer (“CFO”), of the effectiveness of the Company’s disclosure controls and procedures (as defined under Rule 13a-15(e) under the Exchange Act) as of the end of the period covered by this report. Based upon that evaluation, the Company’s CEO and CFO concluded that the Company’s disclosure controls and procedures were not effective to ensure that information required to be disclosed by the Company in the reports that the Company files or submits under the Exchange Act, is recorded, processed, summarized and reported, within the time periods specified in the SEC’s rules and forms, and that such information is accumulated and communicated to the Company’s management, including the Company’s CEO and CFO, as appropriate, to allow timely decisions regarding required disclosure as a result of continuing material weaknesses in its internal control over financial reporting.

3

During the assessment of the effectiveness of internal control over financial reporting, our management identified material weaknesses related to the lack of requisite U.S. generally accepted accounting principles (GAAP) expertise of our Chief Financial Officer and our internal bookkeeper. This lack of expertise to prepare our financial statements in accordance with U.S. GAAP without the assistance of the outside accounting consultant hired to ensure that our financial statements are prepared in accordance with U.S. GAAP constitutes a material weakness in our internal control over financial reporting. In order to mitigate the material weakness, we engaged an outside accounting consultant to assist us in the preparation of our financial statements to ensure that these financial statements are prepared in conformity to U.S. GAAP. This outside accounting consultant has significant experience in the preparation of financial statements in conformity with U.S. GAAP. We believe that the engagement of this consultant will lessen the possibility that a material misstatement of our annual or interim financial statements will not be prevented or detected on a timely basis, and we will continue to monitor the effectiveness of this action and make any changes that our management deems appropriate. We expect to continue to rely on this outside consulting arrangement to supplement our internal accounting staff for the foreseeable future. Until such time as we hire the proper internal accounting staff with the requisite U.S. GAAP experience, however, it is unlikely we will be able to remediate the material weakness in our internal control over financial reporting.

Changes in Internal Controls over Financial Reporting

There were no changes that occurred to our internal control over financial reporting during our most recently completed fiscal quarter that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

4

PART II — OTHER INFORMATION

Item 1. Legal Proceedings.

None.

Item 1A. Risk Factors.

Smaller reporting companies are not required to provide the information required by this item.

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds

None.

Item 3. Defaults Upon Senior Securities.

None.

Item 4. Mine Safety Disclosures.

Not applicable.

Item 5. Other Information.

None

ITEM 6. Exhibits

Exhibit No.	Description
31.1*	Certification of Principal Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
32.1*	Certification of Principal Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
101.INS*	XBRL Instance Document
101.SCH*	XBRL Schema Document
101.CAL*	XBRL Calculation Linkbase Document
101.DEF*	XBRL Definition Linkbase Document
101.LAB*	XBRL Label Linkbase Document
101.PRE*	XBRL Presentation Linkbase Document

* Filed herewith.

5

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	TRENDMAKER, INC. LIMITED
	(Name of Registrant)
Date: March 12, 2021
	By:	/s/ Puan Sri Datin Sri Tan Chin Yee
		Puan Sri Datin Sri Tan Chin Yee, CEO and CFO
		(Principal Executive Officer) (Principal Financial Officer)

6

EX-31.1

EXHIBIT 31.1

CERTIFICATION

I, Puan Sri Datin Sri Tan Chin Yee, certify that:

1. I have reviewed this quarterly report on Form 10-Q of TRENDMAKER, INC. LIMITED (the “Company”) for the quarter ended January 31, 2021;

2. Based on my knowledge, this quarterly report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. I am responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a.	Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
b.	Designed such internal control over financial reporting, or caused such internal control to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles.
c.	Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
d.	Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

a.	All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and
b.	Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: March 12, 2021	By:	/s/ Puan Sri Datin Sri Tan Chin Yee
		PUAN SRI DATIN SRI TAN CHIN YEE
		Chief Executive Officer and Chief Financial Officer
		(Principal Executive Officer) (Principal Financial Officer)

EX-32.1

EXHIBIT 32.1

CERTIFICATION PURSUANT TO
18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of TRENDMAKER, INC. LIMITED (the “Company”) on Form 10-Q for the period ended January 31, 2021 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), The undersigned hereby certifies, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge and belief:

(1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

Date: March 12, 2021	By:	/s/ Puan Sri Datin Sri Tan Chin Yee
		PUAN SRI DATIN SRI TAN CHIN YEE
		Chief Executive Officer and Chief Financial Officer
		(Principal Executive Officer) (Principal Financial Officer)

A signed original of this written statement required by Section 906, or other document authenticating, acknowledging, or otherwise adopting the signature that appears in typed form within the electronic version of this written statement has been provided to the Company and will be retained by the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.

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Document and Entity Information - shares	6 Months Ended
	Jan. 31, 2021	Mar. 12, 2021
Cover [Abstract]
Entity Registrant Name	TRENDMAKER INC. LTD.
Entity Central Index Key	0001613685
Document Type	10-Q
Document Period End Date	Jan. 31, 2021
Amendment Flag	false
Current Fiscal Year End Date	--07-31
Entity Current Reporting Status	No
Entity Interactive Data Current	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	false
Entity Shell Company	true
Entity Common Stock, Shares Outstanding		13,537,000
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2021

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Condensed Balance Sheets - USD ($)	Jan. 31, 2021	Jul. 31, 2020
CURRENT ASSET
Due from related party	$ 264,096	$ 284,116
Total Current Asset	264,096	284,116
TOTAL ASSETS	264,096	284,116
CURRENT LIABILITY
Accounts payable and accrued liabilities	222,732	222,912
Total Current Liability	222,732	222,912
TOTAL LIABILITIES	222,732	222,912
STOCKHOLDERS' EQUITY
Preferred stock, $0.0001 par value; 10,000,000 shares authorized, none issued and outstanding
Common stock, $0.0001 par value; 100,000,000 shares authorized, 13,537,000 and 13,537,000 issued and outstanding as of January 31, 2021 and July 31, 2020	1,354	1,354
Additional paid in capital	825,166	825,166
Accumulated deficit	(785,156)	(765,316)
TOTAL STOCKHOLDERS' EQUITY	41,364	61,204
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 264,096	$ 284,116

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Condensed Balance Sheets (Parenthetical) - $ / shares	Jan. 31, 2021	Jul. 31, 2020
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	13,537,000	13,537,000
Common stock, shares outstanding	13,537,000	13,537,000

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Condensed Statement of Operation and Comprehensive Income (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jan. 31, 2021	Jan. 31, 2020	Jan. 31, 2021	Jan. 31, 2020
Income Statement [Abstract]
REVENUE
OTHER SERVICE FEES
COST OF REVENUE
GROSS PROFIT
PROFESSIONAL FEES
GENERAL AND ADMINISTRATIVE EXPENSES	(7,306)	(6,542)	(19,840)	(17,820)
LOSS BEFORE INCOME TAX	(7,306)	(6,542)	(19,840)	(17,820)
INCOME TAX PROVISION
NET LOSS	$ (7,306)	$ (6,542)	$ (19,840)	$ (17,820)
Net loss per share, basic and diluted:	$ (0.0005)	$ (0.0004)	$ (0.001)	$ (0.001)
Weighted average number of shares outstanding during the year - Basic and diluted	13,537,000	13,537,000	13,537,000	13,537,000

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Condensed Statement of Changes in Stockholders' Equity (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Other Comprehensive Loss [Member]	Total
Beginning balance at Jul. 31, 2019	$ 1,354	$ 825,166	$ (728,974)		$ 97,564
Beginning balance, shares at Jul. 31, 2019	13,537,000
Net loss			(11,278)		(11,278)
Ending balance at Oct. 31, 2019	$ 1,354	825,166	(740,252)		86,268
Ending balance, shares at Oct. 31, 2019	13,537,000
Beginning balance at Jul. 31, 2019	$ 1,354	825,166	(728,974)		97,564
Beginning balance, shares at Jul. 31, 2019	13,537,000
Net loss					(17,820)
Ending balance at Jan. 31, 2020	$ 1,354	825,166	(746,794)		(79,726)
Ending balance, shares at Jan. 31, 2020	13,537,000
Beginning balance at Oct. 31, 2019	$ 1,354	825,166	(740,252)		86,268
Beginning balance, shares at Oct. 31, 2019	13,537,000
Net loss			(6,542)		(6,542)
Ending balance at Jan. 31, 2020	$ 1,354	825,166	(746,794)		(79,726)
Ending balance, shares at Jan. 31, 2020	13,537,000
Beginning balance at Jul. 31, 2020	$ 1,354	825,166	(765,316)		61,204
Beginning balance, shares at Jul. 31, 2020	13,537,000
Net loss			(12,534)		(12,534)
Ending balance at Oct. 31, 2020	$ 1,354	825,166	(777,850)		48,670
Ending balance, shares at Oct. 31, 2020	13,537,000
Beginning balance at Jul. 31, 2020	$ 1,354	825,166	(765,316)		61,204
Beginning balance, shares at Jul. 31, 2020	13,537,000
Net loss					(19,840)
Ending balance at Jan. 31, 2021	$ 1,354	825,166	(785,156)		41,364
Ending balance, shares at Jan. 31, 2021	13,537,000
Beginning balance at Oct. 31, 2020	$ 1,354	825,166	(777,850)		48,670
Beginning balance, shares at Oct. 31, 2020	13,537,000
Net loss			(7,306)		(7,306)
Ending balance at Jan. 31, 2021	$ 1,354	$ 825,166	$ (785,156)		$ 41,364
Ending balance, shares at Jan. 31, 2021	13,537,000

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Condensed Statement of Cash Flows (Unaudited) - USD ($)	3 Months Ended				6 Months Ended
	Jan. 31, 2021	Oct. 31, 2020	Jan. 31, 2020	Oct. 31, 2019	Jan. 31, 2021	Jan. 31, 2020
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (7,306)	$ (12,534)	$ (6,542)	$ (11,278)	$ (19,840)	$ (17,820)
Changes in operating assets and liabilities:
Due from related party					20,020	37,201
Accounts payable and accrued liabilities					(180)	(19,381)
Net cash used in operating activities
Net increase/ (decrease) in cash and cash equivalents
Cash and cash equivalents, beginning of period
CASH AND CASH EQUIVALENTS, END OF PERIOD

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Summary of Significant Accounting Policies

6 Months Ended

Jan. 31, 2021

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of preparation

The reporting currency of the Company is United States Dollars (“US$”) and the accompanying financial statements have been expressed in US$.

Basis of presentation

The accompanying condensed unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules and regulations of the Securities and Exchange Commission for interim financial information. Accordingly, they do not include all the information necessary for a comprehensive presentation of financial position and results of operations.

It is management’s opinion however, that all material adjustments (consisting of normal recurring adjustments) have been made, which are necessary for a fair financial statements presentation. The results for the interim period are not necessarily indicative of the results to be expected for the year.

Nuts and Bolts International, Inc. (the “Company”) was incorporated under the laws of the State of Nevada on August 21, 2013 to create and publish electronic non-fiction multimedia books for the hobby and do-it-yourself consumer markets (“eBooks”) through the internet. It’s eBook publishing operations were conducted through its wholly-owned subsidiary, Nuts and Bolts Publishing, LLC, which was organized under the laws of the State of North Carolina on August 22, 2013.

Effective as of February 29, 2016, the Company had a change of control as a result of the sale of its previous controlling shareholder of 5,000,000 shares of its common stock, representing approximately 76.5% of the Company’s issued and outstanding common stock. Following the change of control, the Company has discontinued the eBook publishing operations previously carried on through the previous company’s subsidiary.

Also, following the change of control, the Company is now engaged in the business of providing management and consulting services to Trendmaker Private Limited. Effective as of April 14, 2016, the Company amended its Articles of Incorporation to change its name to Trendmaker, Inc., Limited.

Use of estimates

In preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reported period. Significant estimates include valuation of in kind contribution of services, valuation of deferred tax assets. Actual results could differ from those estimates.

Revenue recognition

The Company will recognize revenue on arrangements in accordance with FASB ASC No. 605, “Revenue Recognition”. In all cases, revenue is recognized only when the price is fixed and determinable, persuasive evidence of an arrangement exists, the service is performed and collectability of the resulting receivable is reasonably assured.

Cash and cash equivalents

The Company considers all highly liquid temporary cash investments with an original maturity of three months or less to be cash equivalents. At January 31, 2021 and July 31, 2020, the Company had no cash and cash equivalents.

Income taxes

The Company accounts for income taxes under FASB Codification Topic 740-10-25 (“ASC 740-10-25”). Under ASC 740-10-25, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under ASC 740-10-25, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.

Related party

Parties, which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence.

Fair value of financial instruments

The carrying value of the Company’s financial instruments: cash and cash equivalents, and accounts payable and approximate their fair values because of the short-term nature of these financial instruments.

The Company also follows the guidance of the ASC Topic 820-10, “Fair Value Measurements and Disclosures” (“ASC 820-10”), with respect to financial assets and liabilities that are measured at fair value. ASC 820-10 establishes a three-tier fair value hierarchy that prioritizes the inputs used in measuring fair value as follows:

Level 1: Observable inputs such as quoted prices in active markets;

Level 2: Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and

Level 3: Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.

Recent accounting pronouncements

The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on its financial condition or the results of its operations.

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Shareholders' Equity

6 Months Ended

Jan. 31, 2021

Equity [Abstract]

Shareholders' Equity

2. SHAREHOLDERS’ EQUITY

(A) Preferred Stock

The Company was incorporated on August 21, 2013. The Company is authorized to issue 10,000,000 shares of preferred stock with a par value of $0.0001 per share. Preferred stock may be issued in one or more series with rights and preferences are to be determined by the board of directors. As of January 31, 2021, no shares of preferred stock have been issued.

(B) Common Stock

The Company is authorized to issue 100,000,000 shares of common stock with a par value of $0.0001 per share.

As of January 31, 2021, the Company has 13,537,000 shares of common stock outstanding.

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Commitments and Contingencies

6 Months Ended

Jan. 31, 2021

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

3. COMMITMENTS AND CONTINGENCIES

As of January 31, 2021, the Company has no commitment or contingency involved.

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Accounts Payable and Accrued Liabilities

6 Months Ended

Jan. 31, 2021

Payables and Accruals [Abstract]

Accounts Payable and Accrued Liabilities

4. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

	January 31, 2021		July 31, 2020
	(Unaudited)		(Audited)
	$		$
Accounts payable and accrued liabilities generated from:
Other creditors		214,842		214,842
Accrued expenses		7,890		8,070
		222,732		222,912

Accounts payable and accrued liabilities at January 31, 2021 were a total US$222,732 consisting of US$7,890 from accrued expenses and US$214,842 from other creditors. Accounts payable and accrued liabilities at July 31, 2020 were a total US$222,912 consisting of US$8,070 from accrued expenses and US$214,842 from other creditor.

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Related Party Transactions

6 Months Ended

Jan. 31, 2021

Related Party Transactions [Abstract]

Related Party Transactions

5. RELATED PARTY TRANSACTIONS

As of January 31, 2021, the Company has no related party transactions.

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Related Party Balances

6 Months Ended

Jan. 31, 2021

Related Party Transactions [Abstract]

Related Party Balances

6. RELATED PARTY BALANCES

	January 31, 2021		July 31, 2020
	(Unaudited)		(Audited)
	$		$
Due from related party:
Related Party A		264,096		284,116

As of January 31, 2021, the balance US$264,096 represented an outstanding amount due from Related Party A. Related Party A is having common director with the Company. The amount due is unsecured, interest-free with no fixed repayment term.

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Going Concern

6 Months Ended

Jan. 31, 2021

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Going Concern

7. GOING CONCERN

As of January 31, 2021, the Company has an accumulated deficit of $785,156 and a stockholders’ equity of $41,364. And for the three months ended January 31, 2021, had a net loss of $7,306. This raises substantial doubt about its ability to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company’s ability to raise additional capital and implement its business plan. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. Management is taking various steps to provide the Company with the opportunity to continue as a going concern.

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Subsequent Events

6 Months Ended

Jan. 31, 2021

Subsequent Events [Abstract]

Subsequent Events

8. SUBSEQUENT EVENTS

The Company has evaluated subsequent events from the balance sheet date through January 31, 2021 the date the Company issued unaudited consolidated financial statements in accordance with ASC Topic 855, “Subsequent Events”, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before financial statements are issued. During this period, there was no subsequent event that required recognition or disclosure

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Significant Events

6 Months Ended

Jan. 31, 2021

Significant Events [Abstract]

Significant Events

9. SIGNIFICANT EVENTS 

During the fiscal year 2020, the World Health Organization declared the Coronavirus (COVID-19) outbreak to be a pandemic, which has caused severe global social and economic disruptions and uncertainties, including markets where the Company operates. 

The Company considers this outbreak as non-adjusting-events. The consequences brought about by Covid-19 continue to evolve and whilst the Company actively monitoring and managing its operations to respond to these changes, the Company does not consider it practicable to provide any quantitative estimate on the potential impact it may have on the Company.

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Summary of Significant Accounting Policies (Policies)

6 Months Ended

Jan. 31, 2021

Accounting Policies [Abstract]

Basis of Preparation

Basis of preparation

The reporting currency of the Company is United States Dollars (“US$”) and the accompanying financial statements have been expressed in US$.

Basis of Presentation

Basis of presentation

The accompanying condensed unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules and regulations of the Securities and Exchange Commission for interim financial information. Accordingly, they do not include all the information necessary for a comprehensive presentation of financial position and results of operations.

It is management’s opinion however, that all material adjustments (consisting of normal recurring adjustments) have been made, which are necessary for a fair financial statements presentation. The results for the interim period are not necessarily indicative of the results to be expected for the year.

Nuts and Bolts International, Inc. (the “Company”) was incorporated under the laws of the State of Nevada on August 21, 2013 to create and publish electronic non-fiction multimedia books for the hobby and do-it-yourself consumer markets (“eBooks”) through the internet. It’s eBook publishing operations were conducted through its wholly-owned subsidiary, Nuts and Bolts Publishing, LLC, which was organized under the laws of the State of North Carolina on August 22, 2013.

Effective as of February 29, 2016, the Company had a change of control as a result of the sale of its previous controlling shareholder of 5,000,000 shares of its common stock, representing approximately 76.5% of the Company’s issued and outstanding common stock. Following the change of control, the Company has discontinued the eBook publishing operations previously carried on through the previous company’s subsidiary.

Also, following the change of control, the Company is now engaged in the business of providing management and consulting services to Trendmaker Private Limited. Effective as of April 14, 2016, the Company amended its Articles of Incorporation to change its name to Trendmaker, Inc., Limited.

Use of Estimates

Use of estimates

In preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reported period. Significant estimates include valuation of in kind contribution of services, valuation of deferred tax assets. Actual results could differ from those estimates.

Revenue Recognition

Revenue recognition

The Company will recognize revenue on arrangements in accordance with FASB ASC No. 605, “Revenue Recognition”. In all cases, revenue is recognized only when the price is fixed and determinable, persuasive evidence of an arrangement exists, the service is performed and collectability of the resulting receivable is reasonably assured.

Cash and Cash Equivalents

Cash and cash equivalents

The Company considers all highly liquid temporary cash investments with an original maturity of three months or less to be cash equivalents. At January 31, 2021 and July 31, 2020, the Company had no cash and cash equivalents.

Income Taxes

Income taxes

The Company accounts for income taxes under FASB Codification Topic 740-10-25 (“ASC 740-10-25”). Under ASC 740-10-25, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under ASC 740-10-25, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.

Related Party

Related party

Parties, which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence.

Fair Value of Financial Instruments

Fair value of financial instruments

The carrying value of the Company’s financial instruments: cash and cash equivalents, and accounts payable and approximate their fair values because of the short-term nature of these financial instruments.

The Company also follows the guidance of the ASC Topic 820-10, “Fair Value Measurements and Disclosures” (“ASC 820-10”), with respect to financial assets and liabilities that are measured at fair value. ASC 820-10 establishes a three-tier fair value hierarchy that prioritizes the inputs used in measuring fair value as follows:

Level 1: Observable inputs such as quoted prices in active markets;

Level 2: Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and

Level 3: Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.

Recent Accounting Pronouncements

Recent accounting pronouncements

The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on its financial condition or the results of its operations.

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Accounts Payable and Accrued Liabilities (Tables)

6 Months Ended

Jan. 31, 2021

Payables and Accruals [Abstract]

Schedule of Accounts Payable and Accrued Liabilities

	January 31, 2021		July 31, 2020
	(Unaudited)		(Audited)
	$		$
Accounts payable and accrued liabilities generated from:
Other creditors		214,842		214,842
Accrued expenses		7,890		8,070
		222,732		222,912

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Related Party Balances (Tables)

6 Months Ended

Jan. 31, 2021

Related Party Transactions [Abstract]

Schedule of Related Party Transactions

	January 31, 2021		July 31, 2020
	(Unaudited)		(Audited)
	$		$
Due from related party:
Related Party A		264,096		284,116

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Summary of Significant Accounting Policies (Details Narrative) - USD ($)		6 Months Ended
	Feb. 29, 2016	Jan. 31, 2021	Jul. 31, 2020
Accounting Policies [Abstract]
State country code		NV
Date of incorporation		Aug. 21, 2013
Common stock shares, purchase	5,000,000
Percentage of common stock issued and outstanding	76.50%
Cash and cash equivalents

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Shareholders' Equity (Details Narrative) - $ / shares	Jan. 31, 2021	Jul. 31, 2020
Equity [Abstract]
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares issued
Common stock, shares authorized	100,000,000	100,000,000
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares outstanding	13,537,000	13,537,000

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Commitments and Contingencies (Details Narrative)	6 Months Ended
	Jan. 31, 2021 USD ($)
Commitments and Contingencies Disclosure [Abstract]
Commitment or contingency involved during period

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Accounts Payable and Accrued Liabilities (Details Narrative) - USD ($)	Jan. 31, 2021	Jul. 31, 2020
Payables and Accruals [Abstract]
Accounts payable and accrued liabilities	$ 222,732	$ 222,912
Accrued expenses	7,890	8,070
Other creditors	$ 214,842	$ 214,842

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Accounts Payable and Accrued Liabilities - Schedule of Accounts Payable and Accrued Liabilities (Details) - USD ($)	Jan. 31, 2021	Jul. 31, 2020
Payables and Accruals [Abstract]
Other creditors	$ 214,842	$ 214,842
Accrued expenses	7,890	8,070
Total accounts payable and accrued liabilities	$ 222,732	$ 222,912

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Related Party Transactions (Details Narrative)	Jan. 31, 2021 USD ($)
Related Party Transactions [Abstract]
Due to related parties, current

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Related Party Balances (Details Narrative) - USD ($)	Jan. 31, 2021	Jul. 31, 2020
Due from related parties, current	$ 264,096	$ 284,116
Related Party A [Member]
Due from related parties, current	$ 264,096	$ 284,116

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Related Party Balances - Schedule of Related Party Transactions (Details) - USD ($)	Jan. 31, 2021	Jul. 31, 2020
Due from related party	$ 264,096	$ 284,116
Related Party A [Member]
Due from related party	$ 264,096	$ 284,116

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Going Concern (Details Narrative) - USD ($)	3 Months Ended				6 Months Ended
	Jan. 31, 2021	Oct. 31, 2020	Jan. 31, 2020	Oct. 31, 2019	Jan. 31, 2021	Jan. 31, 2020	Jul. 31, 2020	Jul. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ (785,156)				$ (785,156)		$ (765,316)
Stockholders' equity	41,364	$ 48,670	$ (79,726)	$ 86,268	41,364	$ (79,726)	$ 61,204	$ 97,564
Net loss	$ (7,306)	$ (12,534)	$ (6,542)	$ (11,278)	$ (19,840)	$ (17,820)