SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Jun. 30, 2023

Accounting Policies [Abstract]

SCHEDULE OF PLANT AND EQUIPMENT EXPECTED USEFUL LIVES

Translation of amounts from RMB into US$1 has been made at the following exchange rates for the respective periods:

	As of and for the six months ended June 30,
	2023		2022
Period-end RMB: US$1 exchange rate		7.25		6.70
Period-average RMB: US$1 exchange rate		6.92		6.47
Period-end HK$: US$1 exchange rate		7.84		7.85
Period-average HK$: US$1 exchange rate		7.84		7.82

SCHEDULE OF PLANT AND EQUIPMENT EXPECTED USEFUL LIVES

Property, plant and equipment are carried at cost less accumulated depreciation. Depreciation is provided over their estimated useful lives, using the straight-line method. Estimated useful lives of the property and equipment are as follows:

Office equipment 3-5 years