SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Jun. 30, 2024

Accounting Policies [Abstract]

SCHEDULE OF PROPERTY AND EQUIPMENT EXPECTED USEFUL LIVES

Property, plant, and equipment are stated at cost less accumulated depreciation and accumulated impairment losses, if any. Depreciation is calculated on a straight-line basis over the following expected useful lives from the date on which assets become fully operational and after taking into account their estimated residual values:

	Expected useful life
Service yacht		10 years
Motor vehicle		5 years
Office equipment		5 years

SCHEDULE OF FOREIGN CURRENCY TRANSLATIONS

Translation of amounts from RMB, TWD and HK$ into US$ has been made at the following exchange rates as of June 30, 2024 and 2023.

	June 30, 2024		June 30, 2023
Period/year-end RMB:US$ exchange rate		-		7.2513
Period/annual average RMB:US$ exchange rate		-		6.9536
Period/year-end HK$:US$ exchange rate		7.8083		7.8363
Period/annual average HK$:US$ exchange rate		7.8190		7.8373
Period/year-end TWD:US$ exchange rate		32.4500		31.1400
Period/annual average TWD:US$ exchange rate		31.8278		30.7089

SCHEDULE OF CONCENTRATIONS AND CREDIT RISK

(a) Major customers

	Percentage of Revenue
	Years Ended June 30,
	2024			2023
A		30.2	%		-%
B		29.7	%		-%
C		25.3	%		-%

(b) Major vendors

	Percentage of Purchase
	Years Ended June 30,
	2024			2023
A		59.5	%		-%
B		11.7	%		-%