SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Sep. 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 TWD and HK$ into US$ has been made at the following exchange rates as of September 30, 2024 and June 30, 2024 and for the three months ended September 30, 2024 and 2023.

	September 30, 2024		September 30, 2023		June 30, 2024
Period/year-end HK$:US$ exchange rate		7.7693		7.8038		7.8083
Period/annual average HK$:US$ exchange rate		7.7992		7.8236		7.8190
Period/year-end TWD:US$ exchange rate		31.6500		32.2400		32.4500
Period/annual average TWD:US$ exchange rate		32.2891		31.6957		31.8278

SCHEDULE OF CONCENTRATIONS AND CREDIT RISK

(a) Major customers

	Percentage of Revenue
	Three Months Ended September 30,
	2024			2023
A		-	%		100.0	%
B		100.0	%

(b) Major vendors

	Percentage of Purchases
	Three Months Ended September 30,
	2024			2023
A		-	%		77.7	%
B		-	%		12.7	%
C		92.0	%		-	%