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INTANGIBLE ASSETS
12 Months Ended
Jul. 31, 2025
Goodwill and Intangible Assets Disclosure [Abstract]  
INTANGIBLE ASSETS

NOTE 5 – INTANGIBLE ASSETS

 

The Company follows the provisions of ASC Subtopic 350-40, “Internal-Use Software-Computer Software Developed or Obtained for Internal Use”, which requires assets to be recorded at the cost to develop the asset and requires an intangible asset to be amortized over its useful life.

 

In June 2023 the Company acquired mobile application and website for $45,000, which is being amortized over a five-year life. The accumulated amortization was $18,375 and $9,375 as of July 31, 2025 and 2024, respectively.