SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2019

Accounting Policies [Abstract]

Summary of Useful life of Assets

Depreciation is calculated on the straight-line basis over the following expected useful lives from the date on which they become fully operational and after taking into account their estimated residual values:

	Expected useful life
Service yacht	10 years
Motor vehicle	5 years

Schedule of Foreign Currency Translations

Translation of amounts from RMB and HK$ into US$ has been made at the following exchange rates for the period ended December 31, 2019 and the years ended April 30, 2019 and 2018:

	December 31,		April 30,
	2019		2019		2018
Period-end RMB:US$ exchange rate		6.9668		6.9668		6.8764
Period average RMB:US$ exchange rate		6.9668		6.9668		6.6146
Period-end HK$:US$ exchange rate		7.7872		7.7872		7.8312
Period average HK$:US$ exchange rate		7.8346		7.8346		7.8370