SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Mar. 31, 2021

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of plant and equipment

	Expected useful lives
Computer equipment	5 years

Summary of exchange rates

	March 31, 2021		March 31, 2020
Period-end HKD:US$ exchange rate		0.12863		0.12899
Period average HKD:US$ exchange rate		0.12892		0.12869