Giggles N' Hugs (GIGL) 10-K 15 Apr 19 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 30, 2018	Apr. 15, 2019	Jul. 01, 2018
Document And Entity Information
Entity Registrant Name	Giggles N' Hugs, Inc.
Entity Central Index Key	0001381435
Document Type	10-K
Document Period End Date	Dec. 30, 2018
Amendment Flag	false
Current Fiscal Year End Date	--12-30
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filer	No
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Public Float			$ 10,166,715
Entity Common Stock, Shares Outstanding		168,774,080
Trading Symbol	GIGL
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2018

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 30, 2018	Dec. 31, 2017
Current assets:
Cash and equivalents	$ 57,642	$ 131,336
Inventory	23,860	24,710
Prepaid expenses and other	22,458	21,196
Total current assets	103,960	177,242
Property, and equipment, net of accumulated depreciation and amortization of $1,708,865 and $1,476,520	507,844	740,189
Other assets	2,620	2,620
Total assets	614,424	920,051
Current liabilities:
Accounts payable	621,454	677,692
Incentive from lessor - current portion	117,460	102,168
Note payable from lessor- in default	420,881	422,361
Accrued expenses	157,368	250,876
Accrued officers salary	466,541	375,900
Deferred revenue	16,964	6,530
Convertible note payable and accrued interest	50,000	50,000
Total current liabilities	1,850,668	1,885,527
Long-term liabilities:
Incentive from lessor - long-term	433,379	550,839
Deferred gain	332,478	401,262
Total long-term liabilities	765,857	952,101
Total liabilities	2,616,525	2,837,628
Stockholders' deficit:
Common stock, $0.001 par value, 1,125,000,000 shares authorized, 168,424,080 and 145,602,251 shares issued and outstanding as of December 30, 2018 and December 31, 2017, respectively	168,424	145,602
Common stock issuable (1,397,619 and 1,397,619 shares as of December 30, 2018 and December 31, 2017, respectively)	293,535	293,535
Additional paid-in capital	10,458,959	9,874,936
Accumulated deficit	(12,923,019)	(12,231,650)
Total stockholders' decifit	(2,002,101)	(1,917,577)
Total liabilities and stockholders' deficit	$ 614,424	$ 920,051

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 30, 2018	Dec. 31, 2017
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	1,125,000,000	1,125,000,000
Common stock, shares issued	168,424,080	145,602,251
Common stock, shares outstanding	168,424,080	145,602,251
Common stock issuable, shares	1,397,619	1,397,619

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017
Revenue
Net sales	$ 2,431,903	$ 2,454,125
Costs and operating expenses
Cost of operations	1,920,493	1,883,816
General and administrative expenses	907,224	1,791,190
Depreciation and amortization	232,344	256,421
Total costs and operating expenses	3,060,061	3,931,427
Loss from Operations	(628,158)	(1,477,302)
Other Income (Expenses):
Finance and interest expense	(61,811)	(90,546)
Loss on settlement	(1,400)
Change in fair value of derivatives		11,567
Gain on extinguishment of derivatives		185,604
Loss on extiguishment of debt		(249,014)
Loss before provision for income taxes	(691,369)	(1,619,691)
Provision (benefit) for income taxes		2,719
Net loss	$ (691,369)	$ (1,622,410)
Net loss per share - basic and diluted	$ 0	$ (0.01)
Weighted average number of common shares outstanding - basic and diluted	162,505,289	135,950,336

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Deficit - USD ($)	Common Stock [Member]	Additional Paid-In Capital [Member]	Common Stock Issuable [Member]	Accumulated Deficit [Member]	Total
Balance at Jan. 01, 2017	$ 67,933	$ 8,229,747	$ 218,535	$ (10,609,240)	$ (2,093,025)
Balance, shares at Jan. 01, 2017	67,934,205
Shares issued for employees compensation	$ 10,170	18,300			28,470
Shares issued for employees compensation, shares	10,170,000
Shares issued for settle accounts payable	$ 2,884	273,012			275,896
Shares issued for settle accounts payable, shares	2,884,226
Shares issued for convertible notes and settlement	$ 62,019	663,828			725,847
Shares issued for convertible notes and settlement, shares	62,018,046
Shares issued for cash as part of settlement agreement	$ 1,100	108,900			110,000
Shares issued for cash as part of settlement agreement, shares	1,100,000
Cash received for stock issuable			75,000		75,000
Shares issued for professional services	$ 1,496	50,149			$ 51,645
Shares issued for professional services, shares	1,495,774				1,495,774
Fair value of warrants granted for services		531,000			$ 531,000
Net loss				(1,622,410)	(1,622,410)
Balance at Dec. 31, 2017	$ 145,602	9,874,936	293,535	(12,231,650)	(1,917,577)
Balance, shares at Dec. 31, 2017	145,602,251
Shares issued for employees compensation	$ 200	4,400			4,600
Shares issued for employees compensation, shares	200,000
Shares issued for settle accounts payable	$ 1,500	39,150			40,650
Shares issued for settle accounts payable, shares	1,500,000
Shares issued for professional services	$ 1,330	18,085			$ 19,415
Shares issued for professional services, shares	1,330,000				1,030,000
Shares issued for cash proceeds	$ 19,792	573,963			$ 593,755
Shares issued for cash proceeds, shares	19,791,829
Offering costs		(51,575)			(51,575)
Net loss				(691,369)	(691,369)
Balance at Dec. 30, 2018	$ 168,424	$ 10,458,959	$ 293,535	$ (12,923,019)	$ (2,002,101)
Balance, shares at Dec. 30, 2018	168,424,080

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017
Cash flows from operating activities
Net loss	$ (691,369)	$ (1,622,410)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	232,345	256,421
Shares issued for services	19,415	51,645
Stock-based compesation	4,600	28,470
Loss on stock issuance for payable settlement	1,400	109,096
Warrants vested for service		531,000
Interest and fees included in promissory note payable	3,520	25,674
Amortization of deferred gain	(68,784)	(27,853)
Gain on extinguishment of derivative liability		(185,604)
Change in fair value of derivative liability		(11,567)
Promissory note settlement		249,014
Changes in operating assets and liabilities:
(Increase) decrease in prepaid expenses and other	(1,262)	(7,390)
(Increase) decrease in inventory	850	(4,379)
(Decrease) increase in accounts payable	(16,988)	233,567
Decrease in incentive from lessor	(102,168)	(87,421)
(Decrease) increase in accrued expenses	(2,867)	305,518
Decrease in deferred revenue	10,434	(17,629)
Net cash used in operating activities	(610,874)	(173,848)
Cash flows from investing activities
Acquisition of fixed assets		(2,482)
Net cash used in investing activities		(2,482)
Cash flows from financing activities
Proceeds from sale common stock	593,755	75,000
Proceeds from sale of stock upon note settlement		110,000
Payments to promissory note payable		(11,498)
Payments to note payable-lessor	(5,000)	(10,356)
Offering costs	(51,575)
Net cash provided by financing activities	537,180	163,146
NET DECREASE IN CASH	(73,694)	(13,184)
CASH AT BEGINNING OF THE YEAR	131,336	144,520
CASH AT END OF YEAR	57,642	131,336
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Interest paid
Income taxes paid
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Shares issued to settle convertible notes payable		835,847
Accounts payable settled by share issuance	40,650	146,904
Relcass of notes payable to accrued interest		$ 3,125

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 30, 2018
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Organization Giggles N’ Hugs, Inc. (“GIGL Inc.”) was originally organized on September 17, 2004 (Date of Inception) under the laws of the State of Nevada, as Teacher’s Pet, Inc. GIGL Inc. was organized to sell teaching supplies and learning tools. On August 20, 2010, GIGL Inc. filed an amendment to its articles of incorporation to change its name to Giggles N’ Hugs, Inc. The Company is authorized to issue 1,125,000,000 shares of $0.001 par value common stock. The Company adopted a 52/53 week fiscal year ending on the Sunday closest to December 31st for financial reporting purposes. Fiscal year 2018 consists of a year ending December 30, 2018. Fiscal year 2017 consists of a year ending December 31, 2017. Going Concern The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. As reflected in the accompanying consolidated financial statements, during the year ended December 30, 2018, the Company incurred a net loss of $691,369, used cash in operations of $610,874 and had a stockholders’ deficit of $2,002,101 as of that date. In addition, the Company was in default of a note payable to one of its landlords. These factors raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date that the financial statements are issued. The ability of the Company to continue as a going concern is dependent upon the Company’s ability to raise additional funds and implement its business plan. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. The Company has and will continue to use significant capital to grow and acquire market share At December 30, 2018, the Company had cash on hand in the amount of $57,642. Management estimates that the current funds on hand will be sufficient to continue operations through May 2019. Management continues to seek additional funds, primarily through the issuance of debt and equity securities for cash to operate our business. No assurance can be given that any future financing will be available or, if available, that it will be on terms that are satisfactory to the Company. Even if the Company is able to obtain additional financing, it may contain undue restrictions on our operations, in the case of debt financing or cause substantial dilution for our stock holders, in case or equity financing. Principles of consolidation For the years ended December 30, 2018 and December 31, 2017, the consolidated financial statements include the accounts of Giggles N’ Hugs, Inc., GNH, Inc., GNH Topanga, Inc. for restaurant operations in Westfield Topanga Shopping Center in Woodland Hills, California, and Glendale Giggles N’ Hugs, Inc. for restaurant operations in Glendale Galleria in Glendale, California. Intercompany balances and transactions have been eliminated. Giggles N’ Hugs, Inc., GNH, Inc., GNH Topanga, Inc., and Glendale Giggles N’ Hugs, Inc. will be collectively referred herein to as the “Company”. Use of estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Estimates and assumptions used by management include estimates made for impairment analysis for fixed assets and other long term assets, estimates of potential liabilities and, assumptions made in valuing derivative liabilities, the valuation of issuance of debt and equity securities, and realization of deferred tax assets. Actual results could differ from those estimates. Concentration of Credit Risk The Company has no significant off-balance-sheet concentrations of credit risk such as foreign exchange contracts, options contracts or other foreign hedging arrangements. The Company maintains the majority of its cash balances with financial institutions, in the form of demand deposits. The Company believes that no significant concentration of credit risk exists with respect to these cash balances because of its assessment of the creditworthiness and financial viability of these two financial institutions. Fair value of financial instruments The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below: Level 1: Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. Level 2: Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. Level 3: Pricing inputs that are generally observable inputs and not corroborated by market data. The carrying amount of the Company’s financial assets and liabilities, such as cash and cash equivalents, inventory, prepaid expenses, and accounts payable and accrued expenses approximate their fair value due to their short term nature. The carrying values financing obligations approximate their fair values due to the fact that the interest rates on these obligations are based on prevailing market interest rates. Income taxes The Company accounts for income taxes under the provisions of ASC 740 “Accounting for Income Taxes,” which requires a company to first determine whether it is more likely than not (which is defined as a likelihood of more than fifty percent) that a tax position will be sustained based on its technical merits as of the reporting date, assuming that taxing authorities will examine the position and have full knowledge of all relevant information. A tax position that meets this more likely than not threshold is then measured and recognized at the largest amount of benefit that is greater than fifty percent likely to be realized upon effective settlement with a taxing authority. Deferred income taxes are recognized for the tax consequences related to temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and the amounts used for tax purposes at each year end, based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. A valuation allowance is recognized when, based on the weight of all available evidence, it is considered more likely than not that all, or some portion, of the deferred tax assets will not be realized. The Company evaluates its valuation allowance requirements based on projected future operations. When circumstances change and cause a change in management’s judgment about the recoverability of deferred tax assets, the impact of the change on the valuation is reflected in current income. Income tax expense is the sum of current income tax plus the change in deferred tax assets and liabilities. Cash and cash equivalents For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. The carrying value of these investments approximates fair value. Inventories Inventories are stated at the lower of cost or market on a first-in, first-out basis and consist of restaurant food and other supplies. Property and equipment The Company records all property and equipment at cost less accumulated depreciation. Improvements are capitalized while repairs and maintenance costs are expensed as incurred. Depreciation is calculated using the straight-line method over the estimated useful life of the assets or the lease term, whichever is shorter. Leasehold improvements include the cost of the Company’s internal development and construction. Depreciation periods are as follows: Leasehold improvements 10 years Restaurant fixtures and equipment 10 years Computer software and equipment 3 to 5 years Management assesses the carrying value of property and equipment whenever events or changes in circumstances indicate that the carrying value may not be recoverable. If there is indication of impairment, management prepares an estimate of future cash flows expected to result from the use of the asset and its eventual disposition. If these cash flows are less than the carrying amount of the asset, an impairment loss is recognized to write down the asset to its estimated fair value. For the years ended December 30, 2018 and December 31, 2017 there were no indications of impairment based on management’s assessment of these assets. Leases The Company currently leases its restaurant locations. The Company evaluates the lease to determine its appropriate classification as an operating or capital lease for financial reporting purposes. The Company currently has two leases, which are classified as operating leases. Minimum base rent for the Company’s operating leases, which generally have escalating rentals over the term of the lease, is recorded on a straight-line basis over the lease term. The initial rent term includes the build-out, or rent holiday period, for the Company’s leases, where no rent payments are typically due under the terms of the lease. Deferred rent expense, which is based on a percentage of revenue, is also recorded to the extent it exceeds minimum base rent per the lease agreement. The Company disburses cash for leasehold improvements and furniture, fixtures and equipment to build out and equip its leased premises. The Company also expends cash for structural additions that it makes to its leased premises which are reimbursed to the Company by its landlords, as construction contributions pursuant to agreed-upon terms in the lease agreements. Landlord construction contributions usually take the form of up-front cash. Depending on the specifics of the leased space and the lease agreement, amounts paid for structural components are recorded during the construction period as leasehold improvements or the landlord construction contributions are recorded as an incentive from lessor. Stock-based compensation The Company periodically issues stock options and warrants to employees and non-employees in non-capital raising transactions for services and for financing costs. The Company accounts for stock option and warrant grants issued and vesting to employees based on the authoritative guidance provided by the Financial Accounting Standards Board whereas the value of the award is measured on the date of grant and recognized over the vesting period. The Company accounts for stock option and warrant grants issued and vesting to non-employees in accordance with the authoritative guidance of the Financial Accounting Standards Board (FASB) whereas the value of the stock compensation is based upon the measurement date as determined at either a) the date at which a performance commitment is reached, or b) at the date at which the necessary performance to earn the equity instruments is complete. Non-employee stock-based compensation charges generally are amortized over the vesting period on a straight-line basis. In certain circumstances where there are no future performance requirements by the non-employee, option grants are immediately vested and the total stock-based compensation charge is recorded in the period of the measurement date. The fair value of the Company’s stock option and warrant grants is estimated using the Black-Scholes Option Pricing model, which uses certain assumptions related to risk-free interest rates, expected volatility, expected life of the stock options or warrants, and future dividends. Compensation expense is recorded based upon the value derived from the Black-Scholes Option Pricing model and based on actual experience. The assumptions used in the Black-Scholes Option Pricing model could materially affect compensation expense recorded in future periods. The Company also issues restricted shares of its common stock for share-based compensation programs to employees and non-employees. The Company measures the compensation cost with respect to restricted shares to employees based upon the estimated fair value at the date of the grant, and is recognized as expense over the period, which an employee is required to provide services in exchange for the award. For non-employees, the Company measures the compensation cost with respect to restricted shares based upon the estimated fair value at measurement date which is either a) the date at which a performance commitment is reached, or b) at the date at which the necessary performance to earn the equity instruments is complete. Loss per common share Net loss per share is provided in accordance with ASC Subtopic 260-10. We present basic loss per share (“EPS”) and diluted EPS on the face of statements of operations. Basic EPS is computed by dividing reported losses by the weighted average shares outstanding. Except where the result would be anti-dilutive to income from continuing operations, diluted earnings per share has been computed assuming the conversion of the convertible long-term debt and the elimination of the related interest expense, and the exercise of stock options and warrants. Loss per common share has been computed using the weighted average number of common shares outstanding during the year. For the years ended December 30, 2018 and December 31, 2017, warrants to acquire 19,967,917 and 6,113,643 shares of common stock, respectively , and options to acquire 115,000 shares of common stock are anti-dilutive due to the Company’s net losses and are excluded in determining diluted loss per share. Revenue recognition Our revenues consist of sales from our restaurant operations and sales of memberships entitling members unlimited access to our play areas for the duration of their membership. Through December 31, 2017, the Company recognized revenue from restaurant sales when payment was tendered at the point of sale. Revenues are presented net of sales taxes. The obligation is included in other accrued expenses until the taxes are remitted to the appropriate taxing authorities On January 1, 2018, the Company adopted ASC 606 using the modified retrospective method. This standard provides that revenues are to be recognized when control of promised goods or services is transferred to a customer in an amount that reflects the consideration expected to be received for those goods or services. This standard does not impact the Company’s recognition of revenue from Company-operated restaurants as those sales are recognized on a cash basis at the time of the underlying sale and are presented net of sales tax and other sales-related taxes. The standard also does not change the recognition of revenue from restaurant membership fees. With respect to memberships, access to our play area extends throughout the term of membership. The vast majority of memberships sold are for one month terms. Revenue is recognized on a straight-line basis over the membership period. The company receives payment from its customers at the start of the subscription period and the company records deferred revenue for the unearned portion of the subscription period. The adoption of ASC 606 had no effect on previously reported amounts We recognize a liability upon the sale of our gift cards and recognize revenue when these gift cards are redeemed in our restaurants. As of December 30, 2018 and December 31, 2017, the amount of gift cards sales were $1,647 and ($2,338) respectively, and were recorded as deferred revenue. For party rental agreements, we rely upon a signed contract between us and the customer as the persuasive evidence of a sales arrangement. Party rental deposits are recorded as deferred revenue upon receipt and recognized as revenue when the service has been rendered. Additionally, revenues are recognized net of any discounts, returns, allowances and sales incentives, including coupon redemptions and complimentary meals. Advertising costs Advertising costs are expensed as incurred. During the fiscal years ended December 30, 2018 and December 31, 2017, there were $34,539 and $29,939, respectively in advertising costs included in general and administrative expenses. Recent Accounting Standards In June 2014, the FASB issued Accounting Standards Update No. 2014-12, Compensation – Stock Compensation (Topic 718). The pronouncement was issued to clarify the accounting for share-based payments when the terms of an award provide that a performance target could be achieved after the requisite service period. The pronouncement is effective for reporting periods beginning after December 15, 2015. The adoption of ASU 2014-12 is not expected to have a significant impact on the Company’s consolidated financial position or results of operations. In February 2016, the FASB issued Accounting Standards Update (ASU) No. 2016-02, Leases. ASU 2016-02 requires a lessee to record a right of use asset and a corresponding lease liability on the balance sheet for all leases with terms longer than 12 months. ASU 2016-02 is effective for all interim and annual reporting periods beginning after December 15, 2018. Early adoption is permitted. A modified retrospective transition approach is required for lessees for capital and operating leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, with certain practical expedients available. The Company is in the process of evaluating the impact of ASU 2016-02 on the Company’s financial statements and disclosures, and believes the adoption of the pronouncement will result in the recording of lease assets and lease liabilities of approximately $1,500,000 to our balance sheet upon adoption. Other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s present or future consolidated financial statements.

Property and Equipments

Property and Equipments	12 Months Ended
	Dec. 30, 2018
Property, Plant and Equipment [Abstract]
Property and Equipments	NOTE 2 – PROPERTY AND EQUIPMENTS Property and equipment consisted of the following at: December 30, 2018 December 31, 2017 Leasehold improvements $ 1,889,027 $ 1,889,027 Fixtures and equipment 60,310 60,310 Computer software and equipment 267,372 267,372 Property and equipment, total 2,216,709 2,216,709 Less: accumulated depreciation (1,708,865 ) (1,476,520 ) Property and equipment, net $ 507,844 $ 740,189 Depreciation expense was $232,345 and $256,421 for the fiscal years ended December 30, 2018 and December 31, 2017, respectively. Repair and maintenance expenses for the years ended December 30, 2018 and December 31, 2017 were $59,684 and $58,724, respectively.

Incentive From Lessor

Incentive From Lessor	12 Months Ended
	Dec. 30, 2018
Leases [Abstract]
Incentive From Lessor	NOTE 3 – INCENTIVE FROM LESSOR The Company previously received $506,271 for Topanga and $475,000 for Glendale restaurant locations from the Company’s landlords as construction contributions pursuant to agreed-upon terms in the lease agreements as of December 27, 2015. Landlord construction contributions usually take the form of up-front cash. Depending on the specifics of the leased space and the lease agreement, amounts paid for structural components are recorded during the construction period as leasehold improvements or the landlord construction contributions are recorded as an incentive from lessor. The incentive from lessor is amortized over the life of the lease which is 10 years and netted against occupancy cost. The balance of the incentive from lessor as of December 30, 2018 and December 31, 2017 was $550,839 and $653,007 respectively, and included deferred rent of $133,832 and $132,818, respectively. As of December 30, 2018, $117,460 of the incentive from lessor was current and $433,379 was long term. Amortization of the incentive from lessor was $102,168 and $87,420 for the fiscal years ended December 30, 2018 and December 31, 2017, respectively.

Note Payable Lessor - In Defaul

Note Payable Lessor - In Default	12 Months Ended
	Dec. 30, 2018
10. Stock Options and Warrants
Note Payable Lessor - In Default	NOTE 4 – NOTE PAYABLE LESSOR – IN DEFAULT On February 12, 2013, the Company entered into a $700,000 Promissory Note Payable Agreement with GGP Limited Partnership (“Lender”) to be used by the Company for a portion of the construction work to be performed by the Company under the lease by and between the Company and Glendale II Mall Associates, LLC. On March 1, 2015, the Company and the lender renegotiated the terms of the Promissory Note and agreed t a new note with a principal balance due of $683,316. As part of the new agreement, the Lender waived principal and interest payment for two years beginning March 1, 2015. On August 12, 2016, the Company entered into a third amendment on its lease at The Glendale Galleria. The amendment covered several areas, including adjustment to percentage rent payable, reduced the minimum rent payable, along with the payment and principal of Promissory Note. The Promissory Note was adjusted to a balance due of $763,262 from $683,316, with zero percent interest, payable in equal monthly instalments of $5,300 through maturity of Note on May 31, 2028. The Company imputed interest using a discount rate of 10% to determine a fair value of the note of $443,521. As of December 30, 2018 and December 31, 2017, the balance of the note payable net of unamortized note discount were $420,881 and $422,361, respectively. The exchange of the notes was treated as a debt extinguishment as the change in terms constituted more than a 10% change in the fair value of the original note, and the difference between the fair value of the new note and the old note (including eliminating all remaining unamortized discount) of $220,668 was treated as a gain on debt extinguishment. The Company determined that since the GGP Promissory Note and the related revision of the lease (see Note 8) were agreed to at the same time, that the change in the lease payment terms of lease caused a change in the previously calculated deferred rent of $69,614. For reporting purposes, the Company determined that since the GGP Promissory Note and related revision of lease were agreed to at the same time, that the change in the lease payment terms and reduced rent, and the issuance of the new note are directly related. In addition, past due rent of $164,987 was forgiven. As such the gain on the termination of the note of $220,686, the adjustment to the deferred rent in the aggregated amount of $69,614, and the forgiveness of past due rent of $164,987, resulting in an aggregate gain of $455,287 had been deferred, and is being amortized on the straight-line basis over the remaining life of the lease as an adjustment to rent expense. The balance of the deferred gain was $332,478 as of, December 30, 2018. The lender under the Note is GGP Limited Partnership (GGP). GGP is an affiliate of Glendale II Mall Associates, the lessor of the Company’s Glendale Mall restaurant location. In accordance with the note agreement, an event of default would occur if the Borrower defaults under the lease between the Company and Glendale II Mall Associates. Upon the occurrence of an event of default, the entire balance of the Note payable and accrued interest would become due and payable, and the balance due becomes subject to a default interest rate (which is 5% higher than the defined interest rate). As of December 30, 2018, the Company was delinquent in its payments to GGP under the note, accordingly, the full amount is in current.

Convertible Note Payable - Past

Convertible Note Payable - Past Due	12 Months Ended
	Dec. 30, 2018
Debt Disclosure [Abstract]
Convertible Note Payable - Past Due	NOTE 5 – CONVERTIBLE NOTE PAYABLE – PAST DUE On August 24, 2015, the Company entered into an unsecured Note Payable Agreement with an investor for which the Company issued a $50,000 Convertible Note Payable, which accrues interest at a rate of 5% per annum and matures on August 31, 2016. The Lender may also convert all or a portion of the Note Payable at any time into shares of common stock at a price of $0.10 per share. The balance of the Note was $50,000 as of December 30, 2018 and December 31, 2017 and was past due.

Settled Notes

Settled Notes	12 Months Ended
	Dec. 30, 2018
Settled Notes
Settled Notes	NOTE 6 – SETTLED NOTES St. George Investments On December 18, 2015, the Company issued a six-month unsecured promissory note in the principal sum of $265,000 in favor of St. George Investments, LLC, pursuant to the terms of a securities purchase agreement of the same date. The Note went into default when the Company failed to make payment on the due date. Consequently, on July 8, 2016, the Company entered into an Exchange Agreement with St. George Investments, LLC, to replace the original Promissory Note with a new Convertible Promissory Note (“Note”). The Note carries a Conversion clause that allows the Holder to have a cashless conversion into shares of Common Stock for all or part of the principal, at a price equal to the average market price for 20 days prior to the conversion.. As of January 1, 2017, the amount due under the promissory note was $193,450. During January and February of 2017. the Holder converted $48,914 of its debt into 15,660,611 shares of Common Stock with a fair value of $48,914. In addition, the Company paid $7,517 of the principal balance. On March 23, 2017, St. George Investments, LLC (“St. George”) served an arbitration demand and summons claiming that the Company had breached its obligations under a convertible note by preventing St. George from converting the remaining balance of the note to common stock. The parties disagreed as to the conversion price set in the note agreement due to execution by the parties of different versions of the document. St. George claimed for additional damages. The Company believed these claims lacked merit and the Company retained counsel to vigorously defend this action. Effective May 3, 2017, the Company counter-sued for full damages for breaching the contract, claiming mistakes, rescission, breach of the covenant of good faith and fair dealing and unjust enrichment. On August 14, 2017, the Company and St. George entered into a settlement agreement whereby the Company agreed to deliver 7,900,000 unrestricted free-trading shares to St. George upon signing a final settlement agreement. The fair value of shares issued was determined to be $553,000 based on the trading price of the shares at the date of the settlement. The company considered the settlement as a debt extinguishment and accounted for the issuance of the 7,900,000 shares valued at $553,000 offset by the extinguishment of the aggregate face value of the note and accrued interest of $143,740, and the remaining value of the derivative liability of $160,240, resulting in a loss on extinguishment of $249,014. As part of the settlement agreement, St. George agreed to purchase an additional 1,100,000 shares of common stock for a purchase price of $110,000 at $0.10 per share. As of fiscal year ended December 31, 2017, all the terms and conditions of the settlement have been completed. Iconic Holdings As of January 1, 2017, the balance of a convertible note payable to Iconic Holdings was $84,191. During the year ended December 31, 2017, the entire note principal and accrued interest aggregating $121,232 was converted to 38,457,435 shares of common stock.

Common Stock

Common Stock	12 Months Ended
	Dec. 30, 2018
Equity [Abstract]
Common Stock	NOTE 7 – COMMON STOCK Issuance of Common Stock During the fiscal year ended December 30, 2018, ● On April 19, 2018, Giggles N’ Hugs Inc. closed a public rights offering. The Company sold 19,791,829 units at a price of $.03 per unit. Each unit consists of one share of common stock and 0.70 of a warrant. Each whole warrant will be exercisable for one share of common stock at a price of $.06. per share. In the aggregate 19,791,829 shares of common stock and 13,854,274 warrants were issued for gross proceeds, before expenses and dealer-manager fees, of $593,755. Direct costs of the offering were $51,575 and were charged to paid in capital. ● The Company granted and issued 200,000 shares of restricted common stock with a fair value of $4,600 for an employee compensation. ● The Company issued 1,500,000 shares of common stock in settlement of an accounts payable amounting to $39,250. The fair value of the shares issued was $40,650 based on the fair value of the shares on the date of settlement resulting in an additional cost to the Company of $1,400. ● The Company issued 1,330,000 shares of common stock at fair value of $19,415 for services rendered. During the fiscal year ended December 31, 2017, the Company issued ● The Company granted and issued to officers and employees 10,170,000 shares of restricted common stock with a fair value of $28,470. The shares were valued based on the closing price of the stock on the date of agreement. ● The Company issued 2,384,226 shares of common stock in settlement of an accounts payable amounting to $156,800. The fair value of the shares issued was $265,896 based on the fair value of the shares on the date of settlement resulting in an additional cost to the Company of $109,096. In addition, The Company issued 500,000 shares of common stock at fair value of $10,000 in settlement of an additional accounts payable. ● The Company received $75,000 from the sale of 992,602 shares of common stock and warrants to acquire 357,142 shares of common stock at an excise price of $0.12 per share that expire in June 2020. The shares have not yet been issued and are included in common stock issuable. ● the Company issued 1,495,774 shares of common stock at fair value of $51,645 for services rendered. The shares were valued based on the closing price of the stock on the date of agreement. Employee Stock Options The following table summarizes the changes in the options outstanding at December 30, 2018, and the related prices for the shares of the Company’s common stock issued to employees of the Company under a non-qualified employee stock option plan. A summary of the Company’s stock awards for options as of December 30, 2018 and changes for the fiscal year ended December 31, 2017 is presented below: Stock Weighted Average Options Exercise Price Outstanding, January 1, 2017 115,000 $ 4.50 Granted — — Exercised — — Expired/Cancelled — — Outstanding, December 31, 2017 115,000 $ 4.50 Granted — — Exercised — — Expired/Cancelled — — Outstanding, December 30, 2018 115,000 $ 4.50 Exercisable, December 30, 2018 115,000 $ 4.50 As of December 30, 2018, the stock options had no intrinsic value. There were no options granted during the fiscal year ended December 30, 2018. There was no stock-based compensation expense in connection with options granted to employees recognized in the consolidated statement of operations for the fiscal years ended December 30, 2018 and December 31, 2017. Warrants The following table summarizes the changes in the warrants outstanding at December 30, 2018, and the related prices. A summary of the Company’s warrant as of December 30, 2018 is presented below: Weighted Average Exercise Warrants Price Outstanding, January 1, 2017 606,500 $ 0.13 Granted 5,507,143 0.10 Exercised - - Outstanding, December 31, 2017 6,113,643 $ 0.11 Granted 13,854,274 - Exercised - - Outstanding, December 30, 2018 13,854,274 $ 0.07 Exercisable, December 30, 2018 13,854,274 $ 0.07 As of December 30, 2018, the stock warrants had no intrinsic value. Weighted Weighted Average Weighted Range of Average Remaining Average Exercise Number Exercise Contractual Number Exercise Prices Outstanding Price Life Exercisable Price $0.01 $0.37 6,113,643 $ 0.07 2.31 6,113,643 $ 0.05 $0.06 13,854,274 0.06 4.50 13,854,274 0.06 19,967,917 6.81 19,967,917 On May 17, 2016, GIGL entered into a Strategic Alliance Agreement with Kiddo, Inc., a Florida corporation (“consultant”) whereby consultant will provide marketing and branding services as well as introductions to potential strategic partners and investors. As consideration for consultant’s services pursuant to the Strategic Alliance Agreement, GIGL agreed to issue to consultant a warrant to purchase up to 4,400,000 shares of GIGL’s common stock at an exercise price of $0.075 per share, which warrant vests in increments based upon the achievement of certain milestones. As of January 1, 2017, 440,000 of these warrants with a fair value of $31,000 were deemed have been achieved and are included in the table of outstanding warrants above. At December 30, 2018, the achievement of the corresponding milestones for the remaining warrants to acquire 3,960,000 has been determined to be remote or undeterminable, as such, the warrants have not been included as outstanding in the table above. During the year ended December 31, 2017, the Company entered into agreements to issue warrants to acquire 5,150,000 shares of common stock for celebrity services to promote the Company’s business. The warrants were fully vested upon issuance, expire 5 years from the date of issuance, and 5,000,000 of the warrants are exercisable at $0.10 per share and 150,000 of the warrants are exercisable at $0.20 per share. The total fair value of these warrants at grant date was $531,000 and was recognized a compensation costs during the year ended December 31, 2017. The fair value was calculated using a Black-Scholes Option Pricing model with the following assumptions: life of 5 years; risk free interest rate of 1.73%; volatility of 350% and dividend yield of 0%. During the year ended December 31, 2017, the Company issued a warrant to acquire 357,142 shares of common stock at an exercise price of $.12 per share and expiring 2020 to an investor who acquired 714,285 shares of common stock for aggregate proceeds of $50,000 (the shares are reflected as common stock issuable on accompanying balance sheet.)

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 8 – COMMITMENTS AND CONTINGENCIES Westfield Topanga Glendale Mall Associates On August 12, 2016 the Company entered into a third amendment on its lease at The Glendale Galleria. The amendment covered several areas, including adjustment to percentage rent payable, reduced the minimum rent payable and payment and principal of the Promissory Note payable to GGP. The Promissory Note was adjusted to a balance due of $763,262 from $683,316, with zero percent interest, payable in equal monthly instalments of $5,300 through maturity of Note on May 31, 2028, creating a gain on extinguishment of the old note of $220,686. (see Note 4) were agreed to at the same time, that the change in the lease payment terms of lease caused a change in the previously calculated deferred rent of $69,614. For reporting purposes, the Company determined that since the GGP Promissory Note and related revision of lease were agreed to at the same time, that the change in the lease payment terms and reduced rent, and the issuance of the new note are directly related. In addition, past due rent of $164,987 was forgiven. As such the gain on the termination of the note of $220,686, the adjustment to the deferred rent in the aggregated amount of $69,614, and the forgiveness of past due rent of $164,987, resulting in an aggregate gain of $455,287 had been deferred, and is being amortized on the straight-line basis over the remaining life of the lease as an adjustment to rent expense. The balance of the deferred gain was $332,472 as of, December 30, 2018. Rent expense for the Company’s restaurant operating leases for the year ended December 30, 2018 and December 31, 2017 was $353,024 and $341,270, respectively As of December 30, 2018, the aggregate minimum annual lease payments under operating lease as follows: 2019 $ 437,100 2020 452,956 2021 469,398 2022 279,077 Thereafter 151,172 Total $ 1,789,703 Litigation As of December 30, 2018, there was no material outstanding litigation.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 30, 2018
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 9 – RELATED PARTY TRANSACTIONS During the years ended December 30, 2018 and December 31, 2017, the Company incurred salary costs of $250,000 and $300,000 for Mr. Joey Parsi, our Co-Chief Executive Officer. As of December 30, 2018 and December 31, 2017, Mr. Parsi was owed $466,541 and $375,900, respectively, for accrued salary. During the years ended December 30, 2018 and December 31, 2017, the Company incurred $66,840 and $66,839 of costs for management and accounting services from a company controlled by Phillip Gay, our Co-Chief Executive Officer. As of December 30, 2018 and December 31, 2017, this company was owed $10,720 and $10,380 for such costs.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 30, 2018
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 10 – INCOME TAXES For the fiscal years ended December 30, 2018 and December 31, 2017 GNH, Inc. incurred net operating losses and, accordingly, no provision for income taxes has been recorded. In addition, no benefit for income taxes has been recorded due to the uncertainty of the realization of any tax assets. At December 30, 2018 the Company had $8,103,000 of federal and state net operating losses. The net operating loss carryforwards, if not utilized, will begin to expire in 2023. A reconciliation of tax expense computed at the statutory federal tax rate income (loss) from operations before income taxes to the actual income tax expense is as follows: December 30, 2018 December 31, 2017 Tax provision (benefits) computed at the statutory rate (21% and 34%) $ (145,000 ) $ (256,000 ) State income tax, net of federal benefit (30,000 ) (44,000 ) Change in valuation allowance 175,800 300,800 Provision for income tax $ 800 $ 800 Deferred tax liabilities and assets are recognized for the expected future tax consequences of events that have been included in the financial statement or tax returns. Under this method, deferred tax liabilities and assets are determined based on the difference between financial statements and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse Deferred income taxes include the net tax effects of net operating loss (NOL) carryforwards and the temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of the Company’s deferred tax assets are as follows: December 30, 2018 December 31, 2017 Net operating loss carryover $ 2,250,000 $ 1,900,000 Depreciation and other 174,000 175,000 Total deferred tax assets 2,424,000 2,075,000 Valuation allowance (2,424,000 ) (2,075,000 ) Net deferred tax asset $ - $ - The Company has provided a valuation reserve against the full amount of the net deferred tax assets, because in the opinion of management, it is more likely than not that these tax assets will not be realized. The Company’s NOL and tax credit carryovers may be significantly limited under the Internal Revenue Code (IRC). NOL and tax credit carryovers are limited under Section 382 when there is a significant “ownership change” as defined in the IRC. During the fiscal year December 30, 2018 and in prior years, the Company may have experienced such ownership changes, which could impose such limitations. The limitation imposed by the IRC would place an annual limitation on the amount of NOL and tax credit carryovers that can be utilized. When the Company completes the necessary studies, the amount of NOL carryovers available may be reduced significantly. However, since the valuation allowance fully reserves for all available carryovers, the effect of the reduction would be offset by a reduction in the valuation allowance. The Company files income tax returns in the U.S. federal jurisdiction, and the State of Nevada.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 30, 2018
Subsequent Events [Abstract]
Subsequent Events	NOTE 11 – SUBSEQUENT EVENTS In January 2019, the Company issued total of 350,000 shares of common stock for services, with a fair value of $2,800. On January 1, 2019, the Company entered into an employment agreement with Joey Parsi, pursuant to which Mr. Parsi agreed to devote a majority of his working time to our business as our Co-Chief Executive Officer and we agreed to pay Mr. Parsi an annual base salary of $225,000, plus a onetime bonus of warrants exercisable for 25,997,000 shares of our common stock issued for a ten-year period with an exercise price of $0.0001 per share. In addition, we also agreed to pay the monthly premiums for health care coverage for Mr. Parsi and the other members of his immediate family. Mr. Parsi will receive an annual bonus in cash of up to $175,000, in our sole discretion and based on mutually agreed upon financial performance goals. Mr. Parsi will also be entitled to reimbursement for all ordinary and reasonable expenses incurred in the performance of his duties for the Company, including for a company car, lap top computer and cell phone. Mr. Parsi will also be entitled to six weeks of vacation annually. The employment agreement may be terminated by either party for any reason at any time. If Mr. Parsi’s employment is terminated by the Company with or without cause, Mr. Parsi will be entitled to receive a severance payment in the amount of 12 months of his base salary plus all unvested options, warrants and shares. The employment agreement also contains covenants prohibiting Mr. Parsi from disparaging the Company or any of our officers, directors, employees or agents for a period of two years after his employment ends. The employment agreement also contains customary confidentiality provisions. On January 1, 2019, the Company entered into an employment agreement with Philip Gay effective as of April 1, 2018, pursuant to which Mr. Gay agreed to serve as our Co-Chief Executive Officer and we agreed to pay Mr. Gay an annual base salary consisting of warrants exercisable for 6,000,000 shares of our common stock issued for a ten-year period with an exercise price of $0.0001 per share. These warrants will be paid on each anniversary date of Mr. Gay’s employment and each annually grant will vest at the rate of twenty-five percent (25%) per calendar quarter. Mr. Gay will also be entitled to reimbursement for all ordinary and reasonable expenses incurred in the performance of his duties for the Company, and he will receive an annual bonus in cash of up to $75,000, in our sole discretion and based on mutually agreed upon financial performance goals. If Mr. Gay’s employment is terminated by the Company with or without cause, all unvested equity, options and equity grants will be cancelled. The employment agreement with Mr. Gay also contains customary confidentiality provisions and may be terminated by either party for any reason at any time.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 30, 2018
Accounting Policies [Abstract]
Organization	Organization Giggles N’ Hugs, Inc. (“GIGL Inc.”) was originally organized on September 17, 2004 (Date of Inception) under the laws of the State of Nevada, as Teacher’s Pet, Inc. GIGL Inc. was organized to sell teaching supplies and learning tools. On August 20, 2010, GIGL Inc. filed an amendment to its articles of incorporation to change its name to Giggles N’ Hugs, Inc. The Company is authorized to issue 1,125,000,000 shares of $0.001 par value common stock. The Company adopted a 52/53 week fiscal year ending on the Sunday closest to December 31st for financial reporting purposes. Fiscal year 2018 consists of a year ending December 30, 2018. Fiscal year 2017 consists of a year ending December 31, 2017.
Going Concern	Going Concern The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. As reflected in the accompanying consolidated financial statements, during the year ended December 30, 2018, the Company incurred a net loss of $691,369, used cash in operations of $610,874 and had a stockholders’ deficit of $2,002,101 as of that date. In addition, the Company was in default of a note payable to one of its landlords. These factors raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date that the financial statements are issued. The ability of the Company to continue as a going concern is dependent upon the Company’s ability to raise additional funds and implement its business plan. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. The Company has and will continue to use significant capital to grow and acquire market share At December 30, 2018, the Company had cash on hand in the amount of $57,642. Management estimates that the current funds on hand will be sufficient to continue operations through May 2019. Management continues to seek additional funds, primarily through the issuance of debt and equity securities for cash to operate our business. No assurance can be given that any future financing will be available or, if available, that it will be on terms that are satisfactory to the Company. Even if the Company is able to obtain additional financing, it may contain undue restrictions on our operations, in the case of debt financing or cause substantial dilution for our stock holders, in case or equity financing.
Principles of Consolidation	Principles of consolidation For the years ended December 30, 2018 and December 31, 2017, the consolidated financial statements include the accounts of Giggles N’ Hugs, Inc., GNH, Inc., GNH Topanga, Inc. for restaurant operations in Westfield Topanga Shopping Center in Woodland Hills, California, and Glendale Giggles N’ Hugs, Inc. for restaurant operations in Glendale Galleria in Glendale, California. Intercompany balances and transactions have been eliminated. Giggles N’ Hugs, Inc., GNH, Inc., GNH Topanga, Inc., and Glendale Giggles N’ Hugs, Inc. will be collectively referred herein to as the “Company”.
Use of Estimates	Use of estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Estimates and assumptions used by management include estimates made for impairment analysis for fixed assets and other long term assets, estimates of potential liabilities and, assumptions made in valuing derivative liabilities, the valuation of issuance of debt and equity securities, and realization of deferred tax assets. Actual results could differ from those estimates.
Concentration of Credit Risk	Concentration of Credit Risk The Company has no significant off-balance-sheet concentrations of credit risk such as foreign exchange contracts, options contracts or other foreign hedging arrangements. The Company maintains the majority of its cash balances with financial institutions, in the form of demand deposits. The Company believes that no significant concentration of credit risk exists with respect to these cash balances because of its assessment of the creditworthiness and financial viability of these two financial institutions.
Fair Value of Financial Instruments	Fair value of financial instruments The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below: Level 1: Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. Level 2: Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. Level 3: Pricing inputs that are generally observable inputs and not corroborated by market data. The carrying amount of the Company’s financial assets and liabilities, such as cash and cash equivalents, inventory, prepaid expenses, and accounts payable and accrued expenses approximate their fair value due to their short term nature. The carrying values financing obligations approximate their fair values due to the fact that the interest rates on these obligations are based on prevailing market interest rates.
Income Taxes	Income taxes The Company accounts for income taxes under the provisions of ASC 740 “Accounting for Income Taxes,” which requires a company to first determine whether it is more likely than not (which is defined as a likelihood of more than fifty percent) that a tax position will be sustained based on its technical merits as of the reporting date, assuming that taxing authorities will examine the position and have full knowledge of all relevant information. A tax position that meets this more likely than not threshold is then measured and recognized at the largest amount of benefit that is greater than fifty percent likely to be realized upon effective settlement with a taxing authority. Deferred income taxes are recognized for the tax consequences related to temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and the amounts used for tax purposes at each year end, based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. A valuation allowance is recognized when, based on the weight of all available evidence, it is considered more likely than not that all, or some portion, of the deferred tax assets will not be realized. The Company evaluates its valuation allowance requirements based on projected future operations. When circumstances change and cause a change in management’s judgment about the recoverability of deferred tax assets, the impact of the change on the valuation is reflected in current income. Income tax expense is the sum of current income tax plus the change in deferred tax assets and liabilities.
Cash and Cash Equivalents	Cash and cash equivalents For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. The carrying value of these investments approximates fair value.
Inventories	Inventories Inventories are stated at the lower of cost or market on a first-in, first-out basis and consist of restaurant food and other supplies.
Property and Equipment	Property and equipment The Company records all property and equipment at cost less accumulated depreciation. Improvements are capitalized while repairs and maintenance costs are expensed as incurred. Depreciation is calculated using the straight-line method over the estimated useful life of the assets or the lease term, whichever is shorter. Leasehold improvements include the cost of the Company’s internal development and construction. Depreciation periods are as follows: Leasehold improvements 10 years Restaurant fixtures and equipment 10 years Computer software and equipment 3 to 5 years Management assesses the carrying value of property and equipment whenever events or changes in circumstances indicate that the carrying value may not be recoverable. If there is indication of impairment, management prepares an estimate of future cash flows expected to result from the use of the asset and its eventual disposition. If these cash flows are less than the carrying amount of the asset, an impairment loss is recognized to write down the asset to its estimated fair value. For the years ended December 30, 2018 and December 31, 2017 there were no indications of impairment based on management’s assessment of these assets.
Leases	Leases The Company currently leases its restaurant locations. The Company evaluates the lease to determine its appropriate classification as an operating or capital lease for financial reporting purposes. The Company currently has two leases, which are classified as operating leases. Minimum base rent for the Company’s operating leases, which generally have escalating rentals over the term of the lease, is recorded on a straight-line basis over the lease term. The initial rent term includes the build-out, or rent holiday period, for the Company’s leases, where no rent payments are typically due under the terms of the lease. Deferred rent expense, which is based on a percentage of revenue, is also recorded to the extent it exceeds minimum base rent per the lease agreement. The Company disburses cash for leasehold improvements and furniture, fixtures and equipment to build out and equip its leased premises. The Company also expends cash for structural additions that it makes to its leased premises which are reimbursed to the Company by its landlords, as construction contributions pursuant to agreed-upon terms in the lease agreements. Landlord construction contributions usually take the form of up-front cash. Depending on the specifics of the leased space and the lease agreement, amounts paid for structural components are recorded during the construction period as leasehold improvements or the landlord construction contributions are recorded as an incentive from lessor.
Stock-Based Compensation	Stock-based compensation The Company periodically issues stock options and warrants to employees and non-employees in non-capital raising transactions for services and for financing costs. The Company accounts for stock option and warrant grants issued and vesting to employees based on the authoritative guidance provided by the Financial Accounting Standards Board whereas the value of the award is measured on the date of grant and recognized over the vesting period. The Company accounts for stock option and warrant grants issued and vesting to non-employees in accordance with the authoritative guidance of the Financial Accounting Standards Board (FASB) whereas the value of the stock compensation is based upon the measurement date as determined at either a) the date at which a performance commitment is reached, or b) at the date at which the necessary performance to earn the equity instruments is complete. Non-employee stock-based compensation charges generally are amortized over the vesting period on a straight-line basis. In certain circumstances where there are no future performance requirements by the non-employee, option grants are immediately vested and the total stock-based compensation charge is recorded in the period of the measurement date. The fair value of the Company’s stock option and warrant grants is estimated using the Black-Scholes Option Pricing model, which uses certain assumptions related to risk-free interest rates, expected volatility, expected life of the stock options or warrants, and future dividends. Compensation expense is recorded based upon the value derived from the Black-Scholes Option Pricing model and based on actual experience. The assumptions used in the Black-Scholes Option Pricing model could materially affect compensation expense recorded in future periods. The Company also issues restricted shares of its common stock for share-based compensation programs to employees and non-employees. The Company measures the compensation cost with respect to restricted shares to employees based upon the estimated fair value at the date of the grant, and is recognized as expense over the period, which an employee is required to provide services in exchange for the award. For non-employees, the Company measures the compensation cost with respect to restricted shares based upon the estimated fair value at measurement date which is either a) the date at which a performance commitment is reached, or b) at the date at which the necessary performance to earn the equity instruments is complete.
Loss Per Common Share	Loss per common share Net loss per share is provided in accordance with ASC Subtopic 260-10. We present basic loss per share (“EPS”) and diluted EPS on the face of statements of operations. Basic EPS is computed by dividing reported losses by the weighted average shares outstanding. Except where the result would be anti-dilutive to income from continuing operations, diluted earnings per share has been computed assuming the conversion of the convertible long-term debt and the elimination of the related interest expense, and the exercise of stock options and warrants. Loss per common share has been computed using the weighted average number of common shares outstanding during the year. For the years ended December 30, 2018 and December 31, 2017, warrants to acquire 19,967,917 and 6,113,643 shares of common stock, respectively , and options to acquire 115,000 shares of common stock are anti-dilutive due to the Company’s net losses and are excluded in determining diluted loss per share.
Revenue Recognition	Revenue recognition Our revenues consist of sales from our restaurant operations and sales of memberships entitling members unlimited access to our play areas for the duration of their membership. Through December 31, 2017, the Company recognized revenue from restaurant sales when payment was tendered at the point of sale. Revenues are presented net of sales taxes. The obligation is included in other accrued expenses until the taxes are remitted to the appropriate taxing authorities On January 1, 2018, the Company adopted ASC 606 using the modified retrospective method. This standard provides that revenues are to be recognized when control of promised goods or services is transferred to a customer in an amount that reflects the consideration expected to be received for those goods or services. This standard does not impact the Company’s recognition of revenue from Company-operated restaurants as those sales are recognized on a cash basis at the time of the underlying sale and are presented net of sales tax and other sales-related taxes. The standard also does not change the recognition of revenue from restaurant membership fees. With respect to memberships, access to our play area extends throughout the term of membership. The vast majority of memberships sold are for one month terms. Revenue is recognized on a straight-line basis over the membership period. The company receives payment from its customers at the start of the subscription period and the company records deferred revenue for the unearned portion of the subscription period. The adoption of ASC 606 had no effect on previously reported amounts We recognize a liability upon the sale of our gift cards and recognize revenue when these gift cards are redeemed in our restaurants. As of December 30, 2018 and December 31, 2017, the amount of gift cards sales were $1,647 and ($2,338) respectively, and were recorded as deferred revenue. For party rental agreements, we rely upon a signed contract between us and the customer as the persuasive evidence of a sales arrangement. Party rental deposits are recorded as deferred revenue upon receipt and recognized as revenue when the service has been rendered. Additionally, revenues are recognized net of any discounts, returns, allowances and sales incentives, including coupon redemptions and complimentary meals.
Advertising Costs	Advertising costs Advertising costs are expensed as incurred. During the fiscal years ended December 30, 2018 and December 31, 2017, there were $34,539 and $29,939, respectively in advertising costs included in general and administrative expenses.
Recent Accounting Standards	Recent Accounting Standards In June 2014, the FASB issued Accounting Standards Update No. 2014-12, Compensation – Stock Compensation (Topic 718). The pronouncement was issued to clarify the accounting for share-based payments when the terms of an award provide that a performance target could be achieved after the requisite service period. The pronouncement is effective for reporting periods beginning after December 15, 2015. The adoption of ASU 2014-12 is not expected to have a significant impact on the Company’s consolidated financial position or results of operations. In February 2016, the FASB issued Accounting Standards Update (ASU) No. 2016-02, Leases. ASU 2016-02 requires a lessee to record a right of use asset and a corresponding lease liability on the balance sheet for all leases with terms longer than 12 months. ASU 2016-02 is effective for all interim and annual reporting periods beginning after December 15, 2018. Early adoption is permitted. A modified retrospective transition approach is required for lessees for capital and operating leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, with certain practical expedients available. The Company is in the process of evaluating the impact of ASU 2016-02 on the Company’s financial statements and disclosures, and believes the adoption of the pronouncement will result in the recording of lease assets and lease liabilities of approximately $1,500,000 to our balance sheet upon adoption. Other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s present or future consolidated financial statements.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 30, 2018
Accounting Policies [Abstract]
Schedule of Property and Equipment Estimated Useful Lives	Depreciation periods are as follows: Leasehold improvements 10 years Restaurant fixtures and equipment 10 years Computer software and equipment 3 to 5 years

Property and Equipments (Tables

Property and Equipments (Tables)	12 Months Ended
	Dec. 30, 2018
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment consisted of the following at: December 30, 2018 December 31, 2017 Leasehold improvements $ 1,889,027 $ 1,889,027 Fixtures and equipment 60,310 60,310 Computer software and equipment 267,372 267,372 Property and equipment, total 2,216,709 2,216,709 Less: accumulated depreciation (1,708,865 ) (1,476,520 ) Property and equipment, net $ 507,844 $ 740,189

Common Stock (Tables)

Common Stock (Tables)	12 Months Ended
	Dec. 30, 2018
Equity [Abstract]
Summary of Stock Awards for Options	A summary of the Company’s stock awards for options as of December 30, 2018 and changes for the fiscal year ended December 31, 2017 is presented below: Stock Weighted Average Options Exercise Price Outstanding, January 1, 2017 115,000 $ 4.50 Granted — — Exercised — — Expired/Cancelled — — Outstanding, December 31, 2017 115,000 $ 4.50 Granted — — Exercised — — Expired/Cancelled — — Outstanding, December 30, 2018 115,000 $ 4.50 Exercisable, December 30, 2018 115,000 $ 4.50
Schedule of Stock Warrants Activity	A summary of the Company’s warrant as of December 30, 2018 is presented below: Weighted Average Exercise Warrants Price Outstanding, January 1, 2017 606,500 $ 0.13 Granted 5,507,143 0.10 Exercised - - Outstanding, December 31, 2017 6,113,643 $ 0.11 Granted 13,854,274 - Exercised - - Outstanding, December 30, 2018 13,854,274 $ 0.07 Exercisable, December 30, 2018 13,854,274 $ 0.07
Schedule of Stock Warrants Outstanding	As of December 30, 2018, the stock warrants had no intrinsic value. Weighted Weighted Average Weighted Range of Average Remaining Average Exercise Number Exercise Contractual Number Exercise Prices Outstanding Price Life Exercisable Price $0.01 $0.37 6,113,643 $ 0.07 2.31 6,113,643 $ 0.05 $0.06 13,854,274 0.06 4.50 13,854,274 0.06 19,967,917 6.81 19,967,917

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
Schedule of Aggregate Minimum Annual Lease Payments Under Operating Leases	As of December 30, 2018, the aggregate minimum annual lease payments under operating lease as follows: 2019 $ 437,100 2020 452,956 2021 469,398 2022 279,077 Thereafter 151,172 Total $ 1,789,703

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 30, 2018
Income Tax Disclosure [Abstract]
Schedule of Reconciliation of Tax Expense Computed at Statutory Federal Tax Rate	A reconciliation of tax expense computed at the statutory federal tax rate income (loss) from operations before income taxes to the actual income tax expense is as follows: December 30, 2018 December 31, 2017 Tax provision (benefits) computed at the statutory rate (21% and 34%) $ (145,000 ) $ (256,000 ) State income tax, net of federal benefit (30,000 ) (44,000 ) Change in valuation allowance 175,800 300,800 Provision for income tax $ 800 $ 800
Schedule of Components of Deferred Tax Assets	Significant components of the Company’s deferred tax assets are as follows: December 30, 2018 December 31, 2017 Net operating loss carryover $ 2,250,000 $ 1,900,000 Depreciation and other 174,000 175,000 Total deferred tax assets 2,424,000 2,075,000 Valuation allowance (2,424,000 ) (2,075,000 ) Net deferred tax asset $ - $ -

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
Common stock, shares authorized	1,125,000,000	1,125,000,000
Common stock, par value	$ 0.001	$ 0.001
Net loss	$ 691,369	$ 1,622,410
Net cash used in operating activities	610,874	173,848
Stockholders' deficit	2,002,101	1,917,577	$ 2,093,025
Cash and equivalents	57,642	131,336	$ 144,520
Gift card liability as deferred revenue	1,647	(2,338)
Advertising costs	34,539	$ 29,939
ASU 2016-02 [Member]
Lease assets	1,500,000
Lease liabilities	$ 1,500,000
Warrant [Member]
Anti-dilutive securities	19,967,917	6,113,643
Options to Acquire Shares of Common Stock [Member]
Anti-dilutive securities	115,000	115,000

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Schedule of Property and Equipment Estimated Useful Lives (Details)	12 Months Ended
	Dec. 30, 2018
Leasehold Improvements [Member]
Estimated useful lives	10 years
Restaurant Fixtures and Equipment [Member]
Estimated useful lives	10 years
Computer Software and Equipment [Member] | Minimum [Member]
Estimated useful lives	3 years
Computer Software and Equipment [Member] | Maximum [Member]
Estimated useful lives	5 years

Property and Equipments (Detail

Property and Equipments (Details Narrative) - USD ($)	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017
Property, Plant and Equipment [Abstract]
Depreciation and amortization	$ 232,344	$ 256,421
Repair and maintenance expenses	$ 59,684	$ 58,724

Property and Equipments - Sched

Property and Equipments - Schedule of Property and Equipment (Details) - USD ($)	Dec. 30, 2018	Dec. 31, 2017
Property, Plant and Equipment [Abstract]
Leasehold improvements	$ 1,889,027	$ 1,889,027
Fixtures and equipment	60,310	60,310
Computer software and equipment	267,372	267,372
Property and equipment, total	2,216,709	2,216,709
Less: accumulated depreciation	(1,708,865)	(1,476,520)
Property and equipment, net	$ 507,844	$ 740,189

Incentive From Lessor (Details

Incentive From Lessor (Details Narrative) - USD ($)	Apr. 02, 2013	Dec. 30, 2018	Dec. 31, 2017	Dec. 31, 2012	Dec. 27, 2015
Incentive from lessor net		$ 550,839	$ 653,007
Lease agreement term		Dec. 27, 2015
Lease incentive amortization period		10 years
Deferred rent		$ 133,832	132,818
Incentive from lessor - current portion		117,460	102,168
Incentive from lessor - long-term		433,379	550,839
Amortization of incentives from lessor		$ 102,168	$ 87,420
Topanga [Member]
Incentive from lessor net					$ 506,271
Lease agreement term				Apr. 30, 2022
Glendale II Mall Associates, LLC [Member]
Incentive from lessor net					$ 475,000
Lease agreement term	Oct. 31, 2023

Note Payable Lessor - In Defa_2

Note Payable Lessor - In Default (Details Narrative) - USD ($)	Aug. 12, 2016	Dec. 30, 2018	Dec. 31, 2017	Mar. 01, 2015	Feb. 12, 2013
Promissory notes payable face value	$ 683,316
Promissory note principal balance		$ 420,881	$ 422,361
Notes payable accrued interest rate	0.00%
Debt maturity date	May 31, 2028
Repayment of debt, periodic payment	$ 5,300
Imputed interest discount rate	10.00%
Fair value of note payable	$ 443,521
Maximum percentage of defined interest rate	10.00%
Gain on debt extinguishment	$ 220,668		$ (249,014)
Change in deferred rent past due	69,614
Deferred rent past due, forgiveness	164,987
Gain on termination of note	220,686
Deferred gain	$ 455,287	$ 332,478
Minimum default interest rate	5.00%
Adjusted Balance [Member]
Promissory notes payable face value	$ 763,262
Promissory Note Payable Agreement [Member] | GGP Limited Partnership [Member]
Promissory notes payable face value					$ 700,000
Promissory note principal balance				$ 683,316

Convertible Note Payable - Pa_2

Convertible Note Payable - Past Due (Details Narrative) - USD ($)	Aug. 12, 2016	Aug. 24, 2015	Dec. 30, 2018	Dec. 31, 2017
Convertible note payable face amount	$ 683,316
Convertible note payable interest rate	0.00%
Debt maturity date	May 31, 2028
Convertible note payable			$ 50,000	$ 50,000
Unsecured Note Payable Agreement [Member]
Convertible note payable face amount		$ 50,000
Convertible note payable interest rate		5.00%
Debt maturity date		Aug. 31, 2016
Convertible note payable conversion price per share		$ 0.10

Settled Notes (Details Narrativ

Settled Notes (Details Narrative) - USD ($)	Aug. 14, 2017	Aug. 12, 2016	Feb. 28, 2017	Dec. 30, 2018	Dec. 31, 2017	Feb. 01, 2017	Jan. 01, 2017	Dec. 18, 2015
Debt face value		$ 683,316
Gain loss on extinguishment of debt		$ 220,668			$ (249,014)
Convertible note payable				$ 50,000	$ 50,000
Settlement Agreement [Member]
Number of common stock shares issued for debt settlement	7,900,000
Number of common stock issued for debt settlement	$ 553,000
Debt face value	553,000
Accrued interest	143,740
Derivative liability	$ 160,240
Number of common stock shares issued as part of settlement agreement	1,100,000
Number of common stock issued as part of settlement agreement, value	$ 110,000
Shares issued price per share	$ 0.10
Settlement Agreement [Member] | Derivative Liability [Member]
Number of common stock shares issued for debt settlement					7,900,000
Gain loss on extinguishment of debt					$ 249,014
Promissory Note [Member]
Promissory note amount							$ 193,450
Debt conversion, converted amount			$ 48,914
Debt conversion shares issued			15,660,611
Debt instrument fair value						$ 48,914	48,914
Repayment of promissory note			$ 7,517
St. George Investments, LLC [Member]
Unsecured promissory note principal								$ 265,000
Iconic Holdings LLC [Member]
Debt conversion, converted amount					$ 121,232
Debt conversion shares issued					38,457,435
Convertible note payable							$ 84,191

Common Stock (Details Narrative

Common Stock (Details Narrative)	Jan. 01, 2017USD ($)shares	Dec. 30, 2018USD ($)$ / sharesshares	Dec. 31, 2017USD ($)$ / sharesshares	May 17, 2016$ / sharesshares
Number of common stock shares sold | shares		19,791,829	992,602
Sale of common stock price per share | $ / shares		$ .03
Number of units consists of share of common stock | shares		1
Warrants price per share | $ / shares		$ 0.70	$ 0.12
Warrant exercisable price per share | $ / shares		$ 0.06
Warrants issued during the period | shares	4,400,000	13,854,274	357,142
Proceeds from issuance of common stock | $		$ 593,755	$ 75,000
Offreing costs were charged against paid in capital | $		$ 51,575
Number of shares issued for settlement accounts payable, shares | shares		1,500,000	2,384,226
Number of shares issued for settlement accounts payable | $		$ 39,250	$ 156,800
Fair value of shares issued | $		40,650	265,896
Fair value of additional cost | $		$ 1,400	$ 109,096
Issuance of common stock for service, shares | shares		1,030,000	1,495,774
Shares issued for services | $		$ 19,415	$ 51,645
Number of additional shares issued for settlement accounts payable, shares | shares			500,000
Number of additional shares issued for settlement accounts payable | $			$ 10,000
Warrants expiration date			Jun. 30, 2020
Sale of stock amount received | $			$ 75,000
Stock based compensation of intrinsic value | $
Stock options granted | shares
Fair value of warrants | $	$ 31,000
Remaining warrants to be acquired based upon achievement of corresponding milestones | shares		3,960,000
Warrants term			5 years
Risk Free Interest Rate [Member]
Warrants, fair value measurement input			0.0173
Volatality [Member]
Warrants, fair value measurement input			3.50
Dividend Yield [Member]
Warrants, fair value measurement input			0
Celebrity Services [Member]
Warrant exercisable price per share | $ / shares			$ 0.10
Warrants issued during the period | shares			5,150,000
Stock-based compensation expense | $			$ 531,000
Warrants term			5 years
Warrant exercisable | shares			5,000,000
Celebrity Services [Member] | Warrants One [Member]
Warrant exercisable price per share | $ / shares			$ 0.20
Stock based compensation of intrinsic value | $
Warrant exercisable | shares			150,000
Strategic Alliance Agreement [Member]
Warrants price per share | $ / shares				$ 0.075
Warrants issued during the period | shares				4,400,000
Officers And Employees [Member]
Shares issued during period restricted shares | shares			10,170,000
Shares issued during period restricted shares, value | $			$ 28,470
Investor [Member]
Number of common stock shares sold | shares			714,285
Warrants price per share | $ / shares			$ 0.12
Warrants issued during the period | shares			357,142
Proceeds from issuance of common stock | $			$ 50,000
Warrants expiration date			Dec. 31, 2020
Employee Compensation [Member]
Shares issued during period restricted shares | shares		200,000
Shares issued during period restricted shares, value | $		$ 4,600
Options Granted to Employees [Member]
Stock-based compensation expense | $

Common Stock - Summary of Stock

Common Stock - Summary of Stock Awards for Options (Details) - $ / shares	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017
Equity [Abstract]
Stock Options, Outstanding, Beginning balance	115,000	115,000
Stock Options, Granted
Stock Options, Exercised
Stock Options, Expired/Cancelled
Stock Options, Outstanding, Ending balance	115,000	115,000
Stock Options, Exercisable	115,000
Weighted Average Exercise Price, Outstanding, Beginning balance	$ 4.50	$ 4.50
Weighted Average Exercise Price, Granted
Weighted Average Exercise Price, Exercised
Weighted Average Exercise Price, Expired/Cancelled
Weighted Average Exercise Price, Outstanding, Ending balance	4.50	$ 4.50
Weighted Average Exercise Price, Exercisable	$ 4.50

Common Stock - Schedule of Stoc

Common Stock - Schedule of Stock Warrants Activity (Details) - $ / shares	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017
Equity [Abstract]
Warrants, Outstanding, Beginning balance	6,113,643	606,500
Warrants, Granted	13,854,274	5,507,143
Warrants, Exercised
Warrants, Outstanding, Ending balance	13,854,274	6,113,643
Warrants, Exercisable	13,854,274
Weighted Average Exercise Price, Outstanding, Beginning	$ 0.11	$ 0.13
Weighted Average Exercise Price, Granted		0.10
Weighted Average Exercise Price, Exercised
Weighted Average Exercise Price, Outstanding, Ending	0.07	$ 0.11
Weighted Average Exercise Price, Exercisable	$ 0.07

Common Stock - Schedule of St_2

Common Stock - Schedule of Stock Warrants Outstanding (Details) - Warrant [Member]	12 Months Ended
	Dec. 30, 2018$ / sharesshares
Number of Options, Outstanding | shares	19,967,917
Weighted Average Remaining Contractual Life	6 years 9 months 22 days
Number of Options, Exercisable | shares	19,967,917
Range 1 [Member]
Range of Exercise Prices, Lower Range Limit	$ 0.01
Range of Exercise Prices, Upper Range Limit	$ 0.37
Number of Options, Outstanding | shares	6,113,643
Weighted Average Exercise Price	$ 0.07
Weighted Average Remaining Contractual Life	2 years 3 months 22 days
Number of Options, Exercisable | shares	6,113,643
Weighted Average Exercise Price, Exercisable	$ 0.05
Range 2 [Member]
Range of Exercise Prices, Upper Range Limit	$ 0.06
Number of Options, Outstanding | shares	13,854,274
Weighted Average Exercise Price	$ 0.06
Weighted Average Remaining Contractual Life	4 years 6 months
Number of Options, Exercisable | shares	13,854,274
Weighted Average Exercise Price, Exercisable	$ 0.06

Commitments and Contingencies_2

Commitments and Contingencies (Details Narrative)	Aug. 12, 2016USD ($)	Apr. 02, 2013USD ($)ft²	Dec. 30, 2018USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2012USD ($)ft²
Expiration date of lease			Dec. 27, 2015
Debt face value	$ 683,316
Notes payable accrued interest rate	0.00%
Repayment of debt, periodic payment	$ 5,300
Debt maturity date	May 31, 2028
Gain on debt extinguishment	$ 220,668			$ (249,014)
Change in deferred rent past due	69,614
Deferred rent past due, forgiveness	164,987
Gain on termination of note	220,686
Deferred gain	455,287		332,478
Adjusted Balance [Member]
Debt face value	763,262
Westfield Topanga Owner, LP [Member]
Number of square feet for operating lease | ft²					5,900
Topanga [Member]
Construction reimbursement allowance					$ 475,000
Expiration date of lease					Apr. 30, 2022
Topanga [Member] | Minimum [Member]
Percentage of sales range					7.00%
Topanga [Member] | Maximum [Member]
Percentage of sales range					10.00%
Glendale II Mall Associates, LLC [Member]
Number of square feet for operating lease | ft²		6,000
Construction reimbursement allowance		$ 475,000
Expiration date of lease		Oct. 31, 2023
Debt face value	$ 683,316
Notes payable accrued interest rate	0.00%
Repayment of debt, periodic payment	$ 5,300
Debt maturity date	May 31, 2028
Gain on debt extinguishment	$ 220,686
Change in deferred rent past due	69,614
Deferred rent past due, forgiveness	164,987
Gain on termination of note	220,686
Deferred gain	455,287		332,472
Rent expense			$ 353,024	$ 341,270
Glendale II Mall Associates, LLC [Member] | Adjusted Balance [Member]
Debt face value	$ 763,262
Glendale II Mall Associates, LLC [Member] | Minimum [Member]
Percentage of sales range		4.00%
Glendale II Mall Associates, LLC [Member] | Maximum [Member]
Percentage of sales range		7.00%

Commitments and Contingencies -

Commitments and Contingencies - Schedule of Aggregate Minimum Annual Lease Payments Under Operating Leases (Details) - Deemed Landlord [Member]	Dec. 30, 2018USD ($)
2019	$ 437,100
2020	452,956
2021	469,398
2022	279,077
Thereafter	151,172
Total	$ 1,789,703

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017
Mr. Joey Parsi [Member]
Incurred salary Costs	$ 250,000	$ 300,000
Owed for accrued salary	466,541	375,900
Mr. Phillip Gay [Member]
Incurred salary Costs	66,840	66,839
Owed for accrued salary	$ 10,720	$ 10,380

Income Taxes (Details Narrative

Income Taxes (Details Narrative)	12 Months Ended
	Dec. 30, 2018USD ($)
Net operating loss carryforwards, expiration date	expire in 2023
Federal [Member]
Net operating loss	$ 8,103,000
State [Member]
Net operating loss	$ 8,103,000

Income Taxes - Schedule of Reco

Income Taxes - Schedule of Reconciliation of Tax Expense Computed at Statutory Federal Tax Rate (Details) - USD ($)	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Tax provision (benefits) computed at the statutory rate (21% and 34%)	$ (145,000)	$ (256,000)
State income tax, net of federal benefit	(30,000)	(44,000)
Change in valuation allowance	175,800	300,800
Provision for income tax		$ (2,719)

Income Taxes - Schedule of Re_2

Income Taxes - Schedule of Reconciliation of Tax Expense Computed at Statutory Federal Tax Rate (Details) (Parenthetical)	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Effective income tax reconciliation of statutory rate, percent	21.00%	34.00%

Income Taxes - Schedule of Comp

Income Taxes - Schedule of Components of Deferred Tax Assets (Details) - USD ($)	Dec. 30, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Net operating loss carryover	$ 2,250,000	$ 1,900,000
Depreciation and other	174,000	175,000
Total deferred tax assets	2,424,000	2,075,000
Valuation allowance	(2,424,000)	(2,075,000)
Net deferred tax assets

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Jan. 31, 2019	Dec. 30, 2018	Dec. 31, 2017
Number of common stock shares issued services, shares		1,030,000	1,495,774
Number of common stock value issued services, value		$ 19,415	$ 51,645
Subsequent Event [Member]
Number of common stock shares issued services, shares	350,000
Number of common stock value issued services, value	$ 2,800
Subsequent Event [Member] | Employeement Agreement [Member] | Mr. Joey Parsi [Member]
Annual base salary	$ 225,000
Warrant exercisable	25,997,000
Warrant exercisable, per share	$ 0.0001
Termination of agreement, description	The employment agreement may be terminated by either party for any reason at any time. If Mr. Parsi's employment is terminated by the Company with or without cause, Mr. Parsi will be entitled to receive a severance payment in the amount of 12 months of his base salary plus all unvested options, warrants and shares.
Subsequent Event [Member] | Employeement Agreement [Member] | Mr. Joey Parsi [Member] | Maximum [Member]
Annual bonus in cash	$ 175,000
Subsequent Event [Member] | Employeement Agreement [Member] | Mr. Phillip Gay [Member]
Warrant exercisable	6,000,000
Warrant exercisable, per share	$ 0.0001
Annual bonus in cash	$ 75,000
Termination of agreement, description	If Mr. Gay's employment is terminated by the Company with or without cause, all unvested equity, options and equity grants will be cancelled. The employment agreement with Mr. Gay also contains customary confidentiality provisions and may be terminated by either party for any reason at any time.
Subsequent Event [Member] | Employeement Agreement [Member] | Mr. Phillip Gay [Member] | Warrant [Member]
Vesting percentage	25.00%