SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

SCHEDULE OF PROPERTY AND EQUIPMENT EXPECTED USEFUL LIVE

Property, plant, and equipment are stated at cost less accumulated depreciation and accumulated impairment losses, if any. Depreciation is calculated on a straight-line basis over the following expected useful lives from the date on which assets become fully operational and after taking into account their estimated residual values:

	Expected useful life
Service yacht	10 years
Motor vehicle	5 years
Office equipment	5 years

SCHEDULE OF FOREIGN CURRENCY TRANSLATIONS

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

	December 31, 2023		December 31, 2022
Period/year-end RMB:US$ exchange rate		7.0999		6.8972
Period/annual average RMB:US$ exchange rate		7.0809		6.7290
Period/year-end HK$:US$ exchange rate		7.8109		7.8015
Period/annual average HK$:US$ exchange rate		7.8292		7.8306
Period/year-end TWD:US$ exchange rate		30.6200		30.7300
Period/annual average TWD:US$ exchange rate		31.1525		29.7963