STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	3 Months Ended
	Apr. 30, 2026	Apr. 30, 2025
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (75,844)	$ (80,541)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation expense	2,489	2,489
Changes in assets and liabilities:
Prepaid expenses	6,838	(295)
Accounts payable and other payables	59,614	35,732
Income tax and franchise tax expenses payable	(1,382)	11,394
Advances from related party for operating expenses	14,368	30,434
Net cash provided by (used in) operating activities	6,083	(787)
CASH FLOWS FROM FINANCING ACTIVITY
Advances from related party	0	500
Bank overdraft	0	15
Net cash provided by financing activities	0	515
Net change in cash	6,083	(272)
Cash at beginning of period	2,084	272
Cash at end of period	8,167	0
Supplemental cash flow disclosures:
Income taxes paid	0	0
Interest expense paid	$ 163	$ 0