SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

SCHEDULE OF ESTIMATED USEFUL LIVES

	Expected useful lives	Residual value
Furniture, fixture and equipment	3 years		5	%
Motor vehicle	3.33 to 4 years		5	%
Leasehold improvement	2 years		5	%

SCHEDULE OF DISAGGREGATED REVENUE WITH REPORTABLE SEGMENTS

The following table provides information about disaggregated revenue from customers into the nature of the products and services, and the related timing of revenue recognition:

Type of products or services	Timing of revenue recognition	For the Year Ended December 31, 2023		For the Year Ended December 31, 2022
Consultancy service fee income	Services transferred over time	$	15,968	$	141,053
Sales of healthcare products	Goods transferred at a point in time		3,344		39,599
Sales of wine products	Goods transferred at a point in time		139,163		173,444
TOTAL		$	158,475	$	354,096

SCHEDULE OF FOREIGN CURRENCIES TRANSLATION EXCHANGE RATES

Translation of amounts from HK$ and RMB into US$ have been made at the following exchange rates for the years ended December 31, 2023 and 2022.

	2023		2022
Year-end HK$:US$ exchange rate		0.12807		0.12799
Annual average HK$:US$ exchange rate		0.12774		0.12771
Year-end RMB:US$ exchange rate		0.14145		0.14500
Annual average RMB:US$ exchange rate		0.14139		0.14879