RELATED PARTY TRANSACTIONS	3 Months Ended
Apr. 30, 2023
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 6 – RELATED PARTY TRANSACTIONS In support of the Company’s efforts and cash requirements, the Company has been relying on advances from related parties until such time that the Company can support its operations or attains adequate financing through sales of its equity or traditional debt financing. There is no formal written commitment for continued support by officers, directors, or shareholders. Amounts represent advances or amounts paid in satisfaction of liabilities. The advances are considered temporary in nature and have not been formalized by a promissory note. These loans are due on demand and non-interest bearing. During the three months ended April 30, 2023 and 2022, the former director of the Company, who resigned on May 16, 2022, advanced $0 and $2,982 to the Company to support business operation costs, respectively. In pursuant to the loan waiver agreement entered on February 7, 2022, loan amount of $10,667 was forgiven during the three months ended April 30, 2022. As of April 30, 2023 and January 31, 2023, the amount due to the former director was $2,982. During the three months ended April 30, 2023, Northeast International Holdings Limited, majority shareholder of the Company upon the change of control on May 16, 2022, advanced $7,670 to the Company to support operating cost. As of April 30, 2023 and January 31, 2023, the amount due to the majority shareholder of the Company was $153,922 and $144,336, respectively. During the three months ended April 30, 2023, the Company incurred net management salary of $1,152 from February to April 2023 of $5,152, offset by reversal of over-accrued amount of $4,000 during the year ended January 31, 2023. As of April 30, 2023 and January 31, 2023, the amount due to the director of Live Investments Holding Ltd. was $3,235 and $7,165, respectively. As of April 30, 2023 and January 31, 2023, the total amount due to related parties was $157,157 and $151,501, respectively.

RELATED PARTY TRANSACTIONS

3 Months Ended

Apr. 30, 2023

NOTE 6 – RELATED PARTY TRANSACTIONS

In support of the Company’s efforts and cash requirements, the Company has been relying on advances from related parties until such time that the Company can support its operations or attains adequate financing through sales of its equity or traditional debt financing. There is no formal written commitment for continued support by officers, directors, or shareholders. Amounts represent advances or amounts paid in satisfaction of liabilities. The advances are considered temporary in nature and have not been formalized by a promissory note. These loans are due on demand and non-interest bearing.

During the three months ended April 30, 2023 and 2022, the former director of the Company, who resigned on May 16, 2022, advanced $0 and $2,982 to the Company to support business operation costs, respectively. In pursuant to the loan waiver agreement entered on February 7, 2022, loan amount of $10,667 was forgiven during the three months ended April 30, 2022. As of April 30, 2023 and January 31, 2023, the amount due to the former director was $2,982.

During the three months ended April 30, 2023, Northeast International Holdings Limited, majority shareholder of the Company upon the change of control on May 16, 2022, advanced $7,670 to the Company to support operating cost. As of April 30, 2023 and January 31, 2023, the amount due to the majority shareholder of the Company was $153,922 and $144,336, respectively.

During the three months ended April 30, 2023, the Company incurred net management salary of $1,152 from February to April 2023 of $5,152, offset by reversal of over-accrued amount of $4,000 during the year ended January 31, 2023.

As of April 30, 2023 and January 31, 2023, the amount due to the director of Live Investments Holding Ltd. was $3,235 and $7,165, respectively.

As of April 30, 2023 and January 31, 2023, the total amount due to related parties was $157,157 and $151,501, respectively.