SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2023

Nov. 30, 2023

Accounting Policies [Abstract]

SCHEDULE OF PROPERTY PLANT AND EQUIPMENT

Office Equipment	3 – 5 years
Furniture and Fittings	3 – 5 years
Kitchen Equipment	3 – 5 years
Operating Equipment	3 – 5 years
Leasehold Improvements	Shorter of lease life or asset life

Office Equipment	3 – 5 years
Furniture and Fittings	3 – 5 years
Kitchen Equipment	3 – 5 years
Operating Equipment	3 – 5 years
Leasehold Improvements	Shorter of lease life or asset life

SCHEDULE OF PRODUCT SALES AND RETURNS RELATED TO MEMBERSHIPS

	Returns
	Membership		Products		Total
For the three months ended:
September 30, 2024	$	-	$	-	$	-
September 30, 2023	$	-	$	-	$	-

	Returns
	Membership		Products		Total
For the nine months ended:
September 30, 2024	$	-	$	-	$	-
September 30, 2023	$	1,184	$	-	$	1,184

	Returns
	Membership		Products		Total
	$		$		$
December 31, 2022		41,755		-		41,755
December 31, 2023		-		1,183		1,183

SCHEDULE OF CONTRACT ASSETS AND LIABILITIES

Below is a summary of the beginning and ending balances of the Company’s contract assets and liabilities as of September 30, 2024 and December 31, 2023.

	September 30, 2024		December 31, 2023
Prepaid Sales Commission
Balances at the beginning of the period	$	-	$	6,839
Movement for the period		-		(6,839	)
Balances at the end of the period	$	-	$	-

	September 30, 2024		December 31, 2023
Deferred Revenue
Balances at the beginning of the period	$	-	$	21,198
Movement for the period		-		(21,198	)
Balances at the end of the period	$	-	$	-

Below is a summary of the beginning and ending balances of the Company’s contract assets and liabilities as of December 31, 2023 and 2022.

Prepaid Sales Commission	December 31, 2023			December 31, 2022
Balances at the beginning of the year	$	6,839		$	319,649
Movement for the year		(6,839	)		(312,810	)
Balances at the end of the year	$	0		$	6,839

Deferred Revenue	December 31, 2023			December 31, 2022
Balances at the beginning of the year	$	21,198		$	700,385
Movement for the year		(21,198	)		(679,187	)
Balances at the end of the year	$	0		$	21,198

SCHEDULE OF COST OF REVENUE

Below is a breakdown of the Company’s cost of revenue for the three and nine months ended September 30, 2024 and 2023.

For the three months ended:

	Total
September 30, 2024
Finished goods	$	136,634
Related shipping		330
Handling fee		13,370
Contractor fee		15,846
Franchise commission		4,268
Sales commission		-
Depreciation		15,206
Total of Cost of revenue	$	185,654
September 30, 2023
Finished goods	$	39,568
Related shipping		2,278
Handling fee		6,141
Contractor fee		7,543
Franchise commission		5,316
Sales commission		1,147
Inventory written off		9,743
Depreciation		14,699
Total of Cost of revenue	$	86,435

For the nine months ended:

	Total
September 30, 2024
Finished goods	$	342,845
Related shipping		3,717
Handling fee		36,847
Contractor fee		36,067
Franchise commission		13,768
Depreciation		45,192
Total of Cost of revenue	$	478,436
September 30, 2023
Finished goods	$	112,345
Related shipping		7,075
Handling fee		16,033
Contractor fee		21,979
Franchise commission		14,061
Sales commission		13,837
Inventory written off		9,743
Depreciation		42,751
Total of Cost of revenue	$	237,824

Below is a breakdown of the Company’s cost of revenue for the years ended December 31, 2023 and 2022.

December 31, 2023	Total
Finished goods	$	151,703
Related shipping		9,346
Handling fee		22,629
Contractor fee		30,977
Franchise commission		18,428
Sales commission		13,827
Inventory written off		30,753
Depreciation		57,162
Total of Cost of revenue	$	334,825
December 31, 2022
Finished goods	$	97,058
Related shipping		10,376
Handling fee		10,945
Contractor fee		18,568
Franchise commission		17,624
Sales commission		501,483
Depreciation		32,311
Total of Cost of revenue	$	688,365

SCHEDULE OF BASIC AND DILUTED NET INCOME (LOSS) PER COMMON SHARE

The following tables reflects the calculation of basic and diluted net income (loss) per common share:

	For the Year Ended November 30, 2023
	Class A		Class B
Basic and diluted net income per share of common stock
Numerator:
Allocation of net income	$	388,396	$	160,477
Denominator:
Basic and diluted weighted average shares outstanding		5,218,670		2,156,250
Basic and diluted net income per share of common stock	$	0.07	$	0.07

	For the Year Ended November 30, 2022
	Class A		Class B
Basic and diluted net income per share of common stock
Numerator:
Allocation of net income	$	88,130	$	25,357
Denominator:
Basic and diluted weighted average shares outstanding		7,478,425		2,156,250
Basic and diluted net income per share of common stock	$	0.01	$	0.01