SurgePays (SURG) 8-K/A 26 Oct 15 Entry into a Material Definitive Agreement Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2014
Document And Entity Information
Entity Registrant Name	KSIX Media Holdings, Inc.
Entity Central Index Key	1,392,694
Document Type	8-K/A
Document Period End Date	Dec. 31, 2014
Amendment Flag	true
Amendment Description	Amendment no.1
Trading Symbol	KSIX

Combined Balance Sheets

Combined Balance Sheets - USD ($)	Dec. 31, 2014	Dec. 31, 2013
Stockholders' equity:
Total stockholders' equity	$ 33,077
KSix, LLC and Affiliate [Member]
CURRENT ASSETS:
Cash and cash equivalents	29,310	$ 127,219
Accounts receivable	281,658	468,070
Prepaid expenses and other current assets	4,462	2,327
TOTAL CURRENT ASSETS	315,430	597,616
COMPUTER EQUIPMENT, AT COST, LESS ACCUMULATED DEPRECIATION OF $7,005 AND $6,132	4,566	5,927
TOTAL ASSETS	319,996	603,543
CURRENT LIABILITIES:
Accounts payable	$ 137,562	239,427
Accrued interest payable- related party		29,863
Accrued expenses- related party		$ 3,120
Note payable	$ 100,000
Notes payable and current portion of long-term debt	76,645	$ 72,024
Accrued expenses and other current liabilities	762
TOTAL CURRENT LIABILITIES	314,969	$ 344,434
LONG TERM DEBT:
Notes payable	$ 84,941	161,547
Notes payable -related party		540,500
Long-term debt less current installments	$ 84,941	$ 702,047
Commitments and contingencies
TOTAL LIABILITIES	$ 399,910	$ 1,046,481
Stockholders' equity:
Total stockholders' equity	(79,914)	(442,938)
MEMBER'S' DEFICIENCY	(79,914)	(442,938)
TOTAL LIABILITIES AND MEMBER'S DEFICIENCY	319,996	$ 603,543
KSix Media, Inc. and Subsidiaries [Member]
CURRENT ASSETS:
Cash and cash equivalents	37,817
Accounts receivable	281,658
Prepaid expenses and other current assets	4,462
TOTAL CURRENT ASSETS	323,937
Property and Equipment, less accumulated depreciation of $19	4,566
Intangible assets less accumulated amortization of $8352	1,134,810
TOTAL ASSETS	1,463,313
CURRENT LIABILITIES:
Accounts payable and accrued expenses	138,325
Advance from related party	80,325
Notes payable and current portion of long-term debt	416,645
TOTAL CURRENT LIABILITIES	635,295
LONG TERM DEBT:
Long-term debt less current installments	$ 794,941
Commitments and contingencies
TOTAL LIABILITIES	$ 1,430,236
Stockholders' equity:
Preferred stock: $0.001 par value; 100,000,000 shares authorized; no shares issued and outstanding
Common stock: $0.001 par value; 30,000,000 shares authorized; 21,000,000 shares issued and outstanding	$ 21,000
Additional paid in capital	19,000
Accumulated deficit	(6,923)
Total stockholders' equity	33,077
TOTAL LIABILITIES AND MEMBER'S DEFICIENCY	$ 1,463,313

Combined Balance Sheets (Parent

Combined Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2014	Dec. 31, 2013
KSix, LLC and Affiliate [Member]
Accumulated depreciation	$ 7,005	$ 6,132
KSix Media, Inc. and Subsidiaries [Member]
Accumulated depreciation	19
Accumulated amortization	$ 8,352
Preferred stock, par value	$ 0.001
Preferred stock, shares authorized	100,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value	$ 0.001
Common stock, shares authorized	30,000,000
Common stock, shares issued	21,000,000
Common stock, shares outstanding	21,000,000

Combined Statements of Income

Combined Statements of Income - USD ($)	2 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2013
KSix, LLC and Affiliate [Member]
REVENUE		$ 2,674,478	$ 3,034,829
COSTS AND EXPENSES:
Cost of revenue		1,677,913	2,052,620
Selling, general and administrative		965,348	841,689
TOTAL COSTS AND EXPENSES		2,643,261	2,894,309
OPERATING INCOME		31,217	140,520
OTHER INCOME (EXPENSE):
Interest expense		$ (12,056)	(17,806)
Interest expense- related party			(27,904)
Interest expense forgiveness		$ 14,138
TOTAL OTHER INCOME (EXPENSE)		2,082	(45,710)
NET INCOME		$ 33,299	$ 94,810
KSix Media, Inc. and Subsidiaries [Member]
REVENUE	$ 31,290
Gross profit	9,435
COSTS AND EXPENSES:
Cost of revenue	21,855
Depreciation and amortization	8,371
Selling, general and administrative	61,851
TOTAL COSTS AND EXPENSES	70,222
OPERATING INCOME	(60,787)
OTHER INCOME (EXPENSE):
Interest expense	(216)
Gain on bargain purchase	54,080
TOTAL OTHER INCOME (EXPENSE)	53,864
Net loss before income taxes	$ (6,923)
Income taxes
NET INCOME	$ (6,923)

Combined Statement of Members'

Combined Statement of Members' Deficiency - KSix, LLC and Affiliate [Member] - USD ($)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Beginning Balance	$ (442,938)	$ (546,285)
Conversion of debt to members' equity	314,500
Members' contributions	15,226	8,537
Net income	33,299	94,810
Ending Balance	$ (79,914)	$ (442,938)

Consolidated Statement of Stock

Consolidated Statement of Stockholders' Equity (KSix Media, Inc. and Subsidiaries) - 2 months ended Dec. 31, 2014 - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Total
Beginning Balance at Nov. 04, 2014
Beginning Balance, shares at Nov. 04, 2014
Issue common stock to founder		$ 20,000			$ 20,000
Issue common stock to founder, shares		20,000,000
Issue common stock to consultant		$ 1,000	$ 19,000		20,000
Issue common stock to consultant, shares		1,000,000
Net income				$ (6,923)	(6,923)
Ending Balance at Dec. 31, 2014		$ 21,000	$ 19,000	$ (6,923)	$ 33,077
Ending Balance, shares at Dec. 31, 2014		21,000,000

Combined Statements of Cash Flo

Combined Statements of Cash Flows - USD ($)	2 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2013
Adjustments to reconcile net income to net cash provided by operating activities:
Common stock issued for services	$ 20,000
KSix, LLC and Affiliate [Member]
OPERATING ACTIVITIES:
Net income		$ 33,299	$ 94,810
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization		1,361	$ 1,940
Forgiveness of related party accrued interest		(29,863)
Bad debt expense		35,137
Changes in operating assets and liabilities:
Accounts receivable (increase) decrease		$ 151,275	$ (149,531)
Customer Deposits			(7,000)
Prepaid expenses and other current assets		$ (2,135)	2,014
Accounts payable		(101,865)	68,308
Accrued Expenses and other current liabilities		(2,358)	22,687
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES		$ 84,851	33,228
INVESTING ACTIVITIES:
Acquisition of property and equipment			(1,102)
NET CASH USED IN INVESTING ACTIVITIES			(1,102)
FINANCING ACTIVITIES:
Proceeds of notes payable		$ 100,000	30,000
Proceeds of notes payable- related party			60,000
Repayment of notes payable		(71,985)	(67,803)
Repayment of notes payable- related party		(226,000)	(20,000)
Member contributions		15,225	8,535
NET CASH PROVIDED BY FINANCING ACTIVITIES		(182,760)	10,732
Net increase (decrease) in cash and cash equivalents		(97,909)	42,858
Cash and cash equivalent, beginning of period		127,219	84,361
Cash and cash equivalent, end of period	29,310	29,310	$ 127,219
KSix Media, Inc. and Subsidiaries [Member]
OPERATING ACTIVITIES:
Net income	(6,923)
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	8,371
Gain on bargain purchase	(54,080)
Common stock issued for services	40,000
Changes in operating assets and liabilities:
Accounts receivable (increase) decrease	(3,486)
Prepaid expenses (increase) decrease	253
Accounts payable and accrued expenses - increase (decrease)	(7,977)
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	(23,842)
INVESTING ACTIVITIES:
Cash paid in acquisition of KSIX and BMG	(50,000)
Cash received in acquisition of KSIX and BMG	31,334
NET CASH USED IN INVESTING ACTIVITIES	18,666
FINANCING ACTIVITIES:
Advances from related party	80,325
NET CASH PROVIDED BY FINANCING ACTIVITIES	80,325
Net increase (decrease) in cash and cash equivalents	$ 37,817
Cash and cash equivalent, beginning of period
Cash and cash equivalent, end of period	$ 37,817	$ 37,817
Supplementary cash flow information:
Cash paid for interest
Cash paid for income taxes
Non-cash investing and financing activities:
Note payable issued in acquisition of KSIX and BMG	$ 950,000

Basis of Presentation and Busin

Basis of Presentation and Business	2 Months Ended
	Dec. 31, 2014
KSix Media, Inc. and Subsidiaries [Member]
Basis of Presentation and Business	1 BASIS OF PRESENTATION AND BUSINESS Basis of presentation The accompanying consolidated financial statements include the accounts of KSIX Media, Inc. (“Media”), a Nevada corporation formed on November 5, 2014 and its wholly owned subsidiaries, KSix, LLC (“KSIX”), a Nevada limited liability company that was formed on September 14, 2011 and Blvd. Media Group, LLC (“BMG”), a Nevada limited liability company that was formed on January 29, 2009 (collectively the “Company”). All significant intercompany balances and transactions have been eliminated in consolidation. On December 23, 2014, Media acquired the membership interests of KSIX and BMG, as described in Note 6. From its formation on November 5, 2014, the only activity in Media was the issue of common stock to its founder, until the acquisition of KSIX and BMG. The operations of KSIX and BMG are included in the consolidated financial statements from the date of acquisition, December 23, 2014. Business description KSIX and BMG are internet marketing companies. KSIX is an advertising network designed to create revenue streams for their affiliates and to provide advertisers with an increased measurable audience. KSIX provides performance based marketing solutions to drive traffic and conversions within a Cost-Per-Action (“CPA”) business model. KSIX has an online advertising network that works directly with advertisers and other networks to promote advertiser campaigns and manages offer tracking, reporting and distribution. BMG provides the tools for web publishers to drive traffic and increase revenue. BMG’s mission is to monetize the Internet; promoting incentive based advertisements resulting in more clicks, greater lead generation and increased revenues. KSIX and BMG are both Las Vegas based technology companies, advertising networks, and SaaS (“Software as a Service”) developers that monetize web based content using custom developed enterprise software applications.

Summary of Significant Accounti

Summary of Significant Accounting Policies	2 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2014
KSix Media, Inc. and Subsidiaries [Member]
Summary of Significant Accounting Policies	2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Use of estimates in the presentation of financial statements 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 net revenue and expenses during each reporting period. Actual results could differ from those estimates. Cash and cash equivalents The Company maintains cash balances at various financial institutions, certain of which are insured by the Federal Deposit Insurance Corporation up to $250,000. The Company’s accounts at the insured institutions, may, at times, exceed the federally insured limits. The Company has not experienced any losses in either its insured or uninsured accounts. Accounts receivable and allowance for doubtful accounts Accounts receivable are generally due thirty days from the invoice date. The Company has a policy of reserving for uncollectible accounts based on their best estimate of the amount of profitable credit losses in its existing accounts receivable. The Company extends credit to its customers based on an evaluation of their financial condition and other factors. The Company generally does not require collateral or other security to support accounts receivable. The Company performs ongoing credit evaluations of its customers and maintains an allowance for potential bad debts if required. The Company determines whether an allowance for doubtful accounts is required by evaluation specific accounts where information indicates the customer may have an inability to meet financial obligations. In these cases, the Company uses assumptions and judgment, based on the best available facts and circumstances, to record a specific allowance for those customers against amounts due to reduce the receivable to the amount expected to be collected. These specific allowances are re-evaluated and adjusted as additional information is received. The amounts calculated are analyzed to determine the total amount of the allowance. The Company may also record a general allowance as necessary. Direct write-offs are taken in the period when the Company has exhausted their efforts to collect overdue and unpaid receivables or otherwise evaluate other circumstances that indicate that the Company should abandon such efforts. The Company has determined an allowance for doubtful account is not required at December 31, 2014. Concentrations of credit risk Financial instruments that potentially subject the Company to significant concentrations of credit risk consist principally of cash and cash equivalents and trade accounts receivable. The Company places its cash and cash equivalents with high credit quality financial institutions which at times may be in excess of the FDIC limit. The Company performs ongoing credit evaluations of its customers’ financial condition and, as a consequence, believes that its trade accounts receivable credit risk is limited. Property and equipment and depreciation policy Property and equipment are recorded at cost. Depreciation is computed using the straight-line method over the estimated useful lives of five to seven years for computers and related assets. Fully depreciated assets are retained in property and accumulated depreciation accounts until they are removed from service. When property and equipment are retired or otherwise disposed of, the net book value of the asset is removed from the Company’s books and the net gain or loss is included in the determination of the Company’s income. Maintenance, repairs and minor renewals are charged to expense when incurred. Replacements and major renewals are capitalized. Revenue recognition The Company recognizes revenue in accordance with Accounting Standard Codification (“ASC”) 605-10 (previously Securities and Exchange Commission Staff Accounting Bulletin No. 104, Revenue Recognition). Revenue is recognized only when the price is fixed or determinable, persuasive evidence of an arrangement exists, the service is performed and collectability of the resulting receivable is reasonably assured. The Company’s revenues are derived from online advertising sales and on a cost per thousand impressions (“CPM”), cost per lead (“CPL”), cost per action (“CPA”) and flat-fee basis. ● The Company earns CPM revenue from the display of graphical advertisements. An impression is delivered when an advertisement appears in pages viewed by users. Revenue from graphical advertisement impressions is recognized based on the actual impressions delivered in the period. ● Revenue from the display of text-based links to the websites of the Company’s advertisers is recognized on a CPC basis, and search advertising is recognized as “click-throughs” occur. A “click-through” occurs when a user clicks on an advertiser’s link. ● Revenue from advertisers on a CPL basis is recognized in the period the leads are accepted by the client, following the execution of a service agreement and commencement of the services. ● Under the CPA format, the Company earns revenue based on a percentage or negotiated amount of a consumer transaction undertaken or initiated through its websites. Revenue is recognized at the time of the transaction. ● Revenue from flat-fee, listings-based services is based on a customer’s subscription to the service for up to twelve months and are recognized on a straight-line basis over the term of the subscription. Fair value measurements The Company adopted the provisions of ASC Topic 820, Fair Value Measurements and Disclosures The estimated fair value of certain financial instruments, including cash and cash equivalents, prepaid expenses, and accounts payable and accrued expenses are carried at historical cost basis, which approximates their fair values because of the short-term nature of these instruments. ASC 820 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also established a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of observable inputs when measuring fair value. ASC 820 describes three levels of inputs that may be used to measure fair value. Level 1 – quoted prices in active markets for identical assets and liabilities Level 2 – quoted prices for similar assets and liabilities in active markets or inputs that are observable Level 3 – inputs that are unobservable (for example cash flow modeling inputs based on assumptions) Income taxes We use the asset and liability method of accounting for income taxes in accordance with ASC Topic 740, “Income Taxes.” Under this method, income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current year and (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity’s financial statements or tax returns. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if based on the weight of the available positive and negative evidence, it is more likely than not some portion or all of the deferred tax assets will not be realized. ASC Topic 740.10.30 clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Topic 740.10.40 provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. We have no material uncertain tax positions for any of the reporting periods presented. Impairment of long-lived assets The Company evaluates its long-lived assets and intangible assets for impairment whenever events change or if circumstances indicate that the carrying amount of any assets may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of the asset to the future net undiscounted cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is the excess of the carrying amount over the fair value of the asset. Recent accounting pronouncements From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board or other standard setting bodies that may have an impact on the Company’s accounting and reporting. The Company believes that such recently issued accounting pronouncements and other authoritative guidance for which the effective date is in the future either will not have an impact on its accounting or reporting or that such impact will not be material in its financial position, results of operations, and cash flows when implemented.
KSix, LLC and Affiliate [Member]
Summary of Significant Accounting Policies		1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation The accompanying combined financial statements include the combined accounts of KSix, LLC (“KSIX”), A Nevada limited liability company that was formed on September 14, 2011 and Blvd. Media Group, LLC,(“BMG”) a Nevada limited liability company that was formed on January 29, 2009 which have common ownership. Business description Ksix, LLC and Blvd Media Group, LLC are internet marketing companies. KSIX is an advertising network designed to create revenue streams for their affiliates and to provide advertisers with increased measurable audience. KSIX provides performance based marketing solutions to drive traffic and conversions within a Cost-Per-Action (“CPA”) business model. The Ksix has an online advertising network that works directly with advertisers and other networks to promote advertiser campaigns. KSIX manages offer tracking, reporting and distribution. BMG provides the tools for web publishers to drive traffic and increase revenue. BMG mission is to monetize the Internet, promoting incentive based advertisements resulting in more clicks, greater lead generation and increased revenues. KSIX and BMG are both Las Vegas based technology companies, advertising network, and SaaS (“Software as a Service”) developer that monetizes web based content using custom developed enterprise software applications. Uses of estimates in the presentation of financial statements 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 net revenue and expenses during each reporting period. Actual results could differ from those estimates. Cash The Company maintains cash balances at various financial institutions, certain of which are insured by the Federal Deposit Insurance Corporation up to $250,000. The Company’s accounts at the insured institutions may, at times, exceed the federally insured limits. The Company has not experienced any losses in either the insured or uninsured accounts. Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable are generally due thirty days from the invoice date. The Company has a policy of reserving for uncollectible accounts based on their best estimate of the amount of profitable credit losses in its existing accounts receivable. The Company extends credit to its customers based on an evaluation of their financial condition and other factors. The Company generally does not require collateral or other security to support accounts receivable. The Company performs ongoing credit evaluations of its customers and maintains an allowance for potential bad debts if required. The Company determines whether an allowance for doubtful accounts is required by evaluating specific accounts where information indicates the customers may have an inability to meet financial obligations. In these cases, the Company uses assumptions and judgment, based on the best available facts and circumstances, to record a specific allowance for those customers against amounts due to reduce the receivable to the amount expected to be collected. These specific allowances are re-evaluated and adjusted as additional information is received. The amounts calculated are analyzed to determine the total amount of the allowance. The Company may also record a general allowance as necessary. Direct write-offs are taken in the period when the Company has exhausted their efforts to collect overdue and unpaid receivables or otherwise evaluate other circumstances that indicate that the Company should abandon such efforts. The Company has determined that an allowance for doubtful accounts is not required for the year ended December 31, 2014. The amounts charged to bad debt expense for the years ended December 31, 2014 and 2013 were $35,137 and $0. Concentrations of credit risk Financial instruments that potentially subject the Company to significant concentrations of credit risk consist principally of cash and cash equivalents and trade accounts receivable. The Company places its cash and cash equivalents with high credit quality financial institutions which at times may be in excess of the FDIC limit. The Company performs ongoing credit evaluations of its customers’ financial condition and, as a consequence, believes that its trade accounts receivable credit risk is limited. Property and equipment and depreciation policy Property and equipment are recorded at cost. Depreciation is computed using the straight-line method over the estimated useful lives of five to seven years for computers and related assets Fully depreciated assets are retained in property and depreciation accounts until they are removed from service. When property and equipment are retired or otherwise disposed of, the net book value of the asset is removed from the Company’s books and the net gain or loss is included in the determination of the Company’s income. Maintenance, repairs and minor renewals are charged to expense when incurred. Replacements and major renewals are capitalized. Revenue Recognition The Company recognizes revenue in accordance with Accounting Standard Codification (ASC) 605-10 (previously Securities and Exchange Commission Staff Accounting Bulletin No. 104, Revenue Recognition). Revenue is recognized only when the price is fixed or determinable, persuasive evidence of an arrangement exists, the service is performed and collectability of the resulting receivable is reasonably assured. The Company’s revenues are derived from online advertising sales and on a cost per thousand impressions (CPM), cost per click (CPC), cost per lead (CPL), cost per action (CPA) and flat-fee basis. ● The Company earns CPM revenue from the display of graphical advertisements. An impression is delivered when an advertisement appears in pages viewed by users. Revenue from graphical advertisement impressions is recognized based on the actual impressions delivered in the period. ● Revenue from the display of text-based links to the websites of the Company’s advertisers is recognized on a CPC basis, and search advertising is recognized as “click-throughs” occur. A “click-through” occurs when a user clicks on an advertiser’s link. ● Revenue from advertisers on a CPL basis is recognized in the period the leads are accepted by the client, following the execution of a service agreement and commencement of the services. ● Under the CPA format, the Company earns revenue based on a percentage or negotiated amount of a consumer transaction undertaken or initiated through its websites. Revenue is recognized at the time of the transaction. ● Revenue from flat-fee, listings-based services is based on a customer’s subscription to the service for up to twelve months and are recognized on a straight-line basis over the term of the subscription. Fair value measurements The Company adopted the provisions of ASC Topic 820, Fair Value Measurements and Disclosures The estimated fair value of certain financial instruments, including cash and cash equivalents, prepaid expenses, and accounts payable and accrued expenses are carried at historical cost basis, which approximates their fair values because of the short-term nature of these instruments. ASC 820 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of observable inputs when measuring fair value. ASC 820 describes three levels of inputs that may be used to measure fair value: Level 1 - quoted prices in active markets for identical assets and liabilities Level 2 - quoted prices for similar assets and liabilities in active markets or inputs that are observable Level 3 - inputs that re unobservable (for example cash flow modeling inputs based on assumptions) Recent accounting pronouncements From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board or other standard setting bodies that may have an impact on the Company’s accounting and reporting. The Company believes that such recently issued accounting pronouncements and other authoritative guidance for which the effective date is in the future either will not have an impact on its accounting or reporting or that such impact will not be material to its financial position, results of operations, and cash flows when implemented.

Going Concern

Going Concern	2 Months Ended
	Dec. 31, 2014
KSix Media, Inc. and Subsidiaries [Member]
Going Concern	3 GOING CONCERN The accompanying financial statements have been prepared in conformity with generally accepted accounting principles in the United States of America, which contemplate continuation of the Company as a going concern. The Company has negative working capital of $311,358 at December 31, 2014 and has incurred operating losses. These factors among others, raise substantial doubt about the ability of the Company to continue as a going concern. There is no assurance that the Company will be successful in raising this additional capital or in achieving profitable operations. The financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or amounts and classification of liabilities that might result from this uncertainty.

Notes Payable and Long-Term Deb

Notes Payable and Long-Term Debt	2 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2014
KSix Media, Inc. and Subsidiaries [Member]
Notes Payable and Long-Term Debt	4 NOTES PAYABLE AND LONG-TERM DEBT As of December 31, 2014, notes payable and long-term debt consists of: On October 26, 2011, the Company entered into a note payable in the amount of $362,257, relating to a Unit redemption agreement bearing interest at 6% per annum and is payable in equal monthly installments of $7,003, inclusive of interest $ 161,586 On December 26, 2014, the Company entered into a secured promissory note in the original amount of $950,000 which is due and payable in 24 monthly installments, without interest. The balance is due on January 1, 2017. The note is secured by a pledge agreement of the holder’s former membership units that were acquired with the proceeds. If the Company pays a total of $800,000 by December 31, 2016, the remaining balance of the note will be forgiven 950,000 Bridge note payable, bearing interest at 9% per annum that matures October 15, 2015 100,000 1,211,586 Less current portion 416,645 Long-term debt $ 794,941 Common stock was issued for the bridge note payable in the amount of $100,000 on April 27, 2015.
KSix, LLC and Affiliate [Member]
Notes Payable and Long-Term Debt		2 LONG-TERM DEBT As of December 31, 2014 and 2013, long-term debt consists of: December 31, 2014 December 31, 2013 On October 26, 2011, the Company entered into a Unit Redemption Agreement with an individual (“seller”) to repurchase 2,000,000 Units of ownership representing an approximate 40% interest in the Company for $372,257. The agreement required a down payment of $10,000 and the balance of $362,257 in the form of a promissory note bearing interest at 6% per annum and is payable in equal monthly installments of $7,003, inclusive of interest. $ 161,586 $ 233,571 Bridge note payable, bearing interest at 9% per annum, that matures of October 15, 2015 100,000 - 261,586 233,571 Less current portion 176,645 72,024 $ 84,941 $ 161,547 Future minimum payments are as follows: December 31, 2016 $84,941

Intangible Assets

Intangible Assets	2 Months Ended
	Dec. 31, 2014
KSix Media, Inc. and Subsidiaries [Member]
Intangible Assets	5 INTANGIBLE ASSETS Intangible assets consist primarily of the customer lists and related contracts of KSIX and BMG and were recorded at their fair value of $1,143,162 upon their acquisition on December 23, 2014. The Company has determined a useful life of existing contracts of three years and is amortizing the existing cost over that period, beginning January 1, 2015. Cost $ 1,143,162 Accumulated amortization (8,352 ) Balance $ 1,134,810 Amortization expense $ 8,352

Acquisitions

Acquisitions	2 Months Ended
	Dec. 31, 2014
KSix Media, Inc. and Subsidiaries [Member]
Acquisitions	6 ACQUISITIONS On December 23, 2015, Media acquired the membership interests of KSIX and BMG, See Note 1. The fair value of the assets acquired and liabilities assumed are summarized as follows. The consideration was paid with cash in the amount of $50,000 and a note payable for $950,000 (see Note 4). Cash $ 31,334 Accounts receivable 278,171 Prepaid expenses and other assets 4,715 Property and equipment 4,585 Intangible assets 1,143,162 Total assets 1,461,967 Accounts payable and accrued expenses (146,301 ) Notes payable and long-term debt (261,586 ) Net assets acquired 1,054,080 Gain on bargain purchase (54,080 ) Consideration $ 1,000,000 KSIX and BMG operating results for the years ended December 31, 2014 and 2013 are as follows: Year Ended December 31, 2014 Year Ended December 31, 2013 Revenue $ 2,674,478 $ 3,034,829 Net income $ 33,299 $ 94,810

Stockholder's Equity

Stockholder's Equity	2 Months Ended
	Dec. 31, 2014
KSix Media, Inc. and Subsidiaries [Member]
Stockholder's Equity	7 Stockholder’s equity PREFERRED STOCK The Company has 30,000,000 shares of its $0.001 par value preferred stock authorized. At December 31, 2014, the Company had no shares issued and outstanding. COMMON STOCK The Company has 300,000,000 shares of its $0.001 par value common stock authorized. At December 31, 2014, the Company had 21,000,000 shares issued and outstanding. At Inception (November 5, 2014), the Company issued 20,000,000 shares to its founder in exchange for services rendered of $20,000. In December 2014, the Company issued 1,000,000 shares to a consultant for services rendered of $20,000.

Related Party Transactions

Related Party Transactions	2 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2014
KSix Media, Inc. and Subsidiaries [Member]
Related Party Transactions	8 RELATED PARTY TRANSACTIONS The Company’s chief executive officer has advanced, on a non-interest bearing basis, the Company an aggregate of $80,325 at December 31, 2014, which was used for working capital. The advances have no set maturity date and the Company plans on repaying when cash flow becomes available.
KSix, LLC and Affiliate [Member]
Related Party Transactions		4 RELATED PARTY TRANSACTIONS The Company has received various cash advances from an affiliated Company. The advances are evidenced by promissory notes bearing interest at 5% per annum and are collateralized by substantially all of the assets of the Company. The notes require payments of interest only and are due and payable on December 15, 2015. As of December 31, 2014 and 2013 the amounts due are $0 and $540,500 respectively.

Income Taxes

Income Taxes	2 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2014
KSix Media, Inc. and Subsidiaries [Member]
Income Taxes	9 INCOME TAX The Company’s income tax benefit differs from the expected income tax benefit by applying the U.S. Federal statutory rate of 34% to net income (loss) as follows: December 31, 2014 Income tax benefit at statutory rate of 34% $ 2,400 Change in valuation allowance (2,400 ) $ - Deferred tax assets consist of: December 31, 2014 Deferred tax assets (liabilities): Net operating loss carryforward $ 2,400 Valuation allowance (see Note 2) (2,400 ) $ - As of December 31, 2014, the Company had approximately $6,900 of federal and state net operating loss carryovers (“NOLs”) which begin to expire in 2029. The NOLs may be subject to limitation under Internal Revenue Code Section 382 should there be a greater than 50% ownership change as determined under regulations. In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Based on the assessment, the Company has established a full valuation allowance against all of the deferred tax assets for every period because it is more likely than not that all of the deferred tax assets will not be realized. The Company is currently open to audit for the year ended December 31, 2014.
KSix, LLC and Affiliate [Member]
Income Taxes		3 INCOME TAXES The Company is a limited liability company and any income or loss is passed through to the tax returns of the members. As such, no provision for income taxes is required.

Subsequent Events

Subsequent Events	2 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2014
KSix Media, Inc. and Subsidiaries [Member]
Subsequent Events	10 SUBSEQUENT EVENTS The Company has evaluated events occurring subsequent to December 31, 2014 through October 2, 2015, the date these financial statements were available to be issued. On April 27, 2015, KSIX Media Holdings, Inc. (“Holdings”) (formerly “North American Energy Resources, Inc.”), a Nevada corporation, entered into a Share Exchange Agreement (the “Agreement”) with all of the shareholders of KSIX Media, Inc., whose primary business is the operation of a diverse advertising network through its wholly-owned subsidiaries KSIX and BMG. Pursuant to the Agreement, Holdings acquired all of the issued and outstanding shares (22,600,000 shares) of the common stock of KSIX Media, Inc. from its shareholders in exchange for 28,000,000 restricted shares of KSIX Media Holdings, Inc. common stock. By July 31, 2015, Holdings had completed the change of its name from North American Energy Resources, Inc. to KSIX Media Holdings, Inc. The share exchange agreement was accounted for as a reverse merger, whereby KSIX Media, Inc. is the accounting acquirer and KSIX Media Holdings, Inc. is the surviving reporting company.
KSix, LLC and Affiliate [Member]
Subsequent Events		5 SUBSEQUENT EVENTS The Company has evaluated events occurring subsequent to December 31, 2014 through July 10, 2015, the date that these financial statements were available to be issued. There were no material subsequent events as of that date which would require disclosure in or adjustments to these financial statements.

Summary of Significant Accoun18

Summary of Significant Accounting Policies (Policies)	2 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2014
KSix Media, Inc. and Subsidiaries [Member]
Use of estimates in the presentation of financial statements	Use of estimates in the presentation of financial statements 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 net revenue and expenses during each reporting period. Actual results could differ from those estimates.
Cash and Cash Equivalents	Cash and cash equivalents The Company maintains cash balances at various financial institutions, certain of which are insured by the Federal Deposit Insurance Corporation up to $250,000. The Company’s accounts at the insured institutions, may, at times, exceed the federally insured limits. The Company has not experienced any losses in either its insured or uninsured accounts.
Accounts Receivable and Allowance for Doubtful Accounts	Accounts receivable and allowance for doubtful accounts Accounts receivable are generally due thirty days from the invoice date. The Company has a policy of reserving for uncollectible accounts based on their best estimate of the amount of profitable credit losses in its existing accounts receivable. The Company extends credit to its customers based on an evaluation of their financial condition and other factors. The Company generally does not require collateral or other security to support accounts receivable. The Company performs ongoing credit evaluations of its customers and maintains an allowance for potential bad debts if required. The Company determines whether an allowance for doubtful accounts is required by evaluation specific accounts where information indicates the customer may have an inability to meet financial obligations. In these cases, the Company uses assumptions and judgment, based on the best available facts and circumstances, to record a specific allowance for those customers against amounts due to reduce the receivable to the amount expected to be collected. These specific allowances are re-evaluated and adjusted as additional information is received. The amounts calculated are analyzed to determine the total amount of the allowance. The Company may also record a general allowance as necessary. Direct write-offs are taken in the period when the Company has exhausted their efforts to collect overdue and unpaid receivables or otherwise evaluate other circumstances that indicate that the Company should abandon such efforts. The Company has determined an allowance for doubtful account is not required at December 31, 2014.
Concentrations of Credit Risk	Concentrations of credit risk Financial instruments that potentially subject the Company to significant concentrations of credit risk consist principally of cash and cash equivalents and trade accounts receivable. The Company places its cash and cash equivalents with high credit quality financial institutions which at times may be in excess of the FDIC limit. The Company performs ongoing credit evaluations of its customers’ financial condition and, as a consequence, believes that its trade accounts receivable credit risk is limited.
Property and Equipment and Depreciation Policy	Property and equipment and depreciation policy Property and equipment are recorded at cost. Depreciation is computed using the straight-line method over the estimated useful lives of five to seven years for computers and related assets. Fully depreciated assets are retained in property and accumulated depreciation accounts until they are removed from service. When property and equipment are retired or otherwise disposed of, the net book value of the asset is removed from the Company’s books and the net gain or loss is included in the determination of the Company’s income. Maintenance, repairs and minor renewals are charged to expense when incurred. Replacements and major renewals are capitalized.
Revenue Recognition	Revenue recognition The Company recognizes revenue in accordance with Accounting Standard Codification (“ASC”) 605-10 (previously Securities and Exchange Commission Staff Accounting Bulletin No. 104, Revenue Recognition). Revenue is recognized only when the price is fixed or determinable, persuasive evidence of an arrangement exists, the service is performed and collectability of the resulting receivable is reasonably assured. The Company’s revenues are derived from online advertising sales and on a cost per thousand impressions (“CPM”), cost per lead (“CPL”), cost per action (“CPA”) and flat-fee basis. ● The Company earns CPM revenue from the display of graphical advertisements. An impression is delivered when an advertisement appears in pages viewed by users. Revenue from graphical advertisement impressions is recognized based on the actual impressions delivered in the period. ● Revenue from the display of text-based links to the websites of the Company’s advertisers is recognized on a CPC basis, and search advertising is recognized as “click-throughs” occur. A “click-through” occurs when a user clicks on an advertiser’s link. ● Revenue from advertisers on a CPL basis is recognized in the period the leads are accepted by the client, following the execution of a service agreement and commencement of the services. ● Under the CPA format, the Company earns revenue based on a percentage or negotiated amount of a consumer transaction undertaken or initiated through its websites. Revenue is recognized at the time of the transaction. ● Revenue from flat-fee, listings-based services is based on a customer’s subscription to the service for up to twelve months and are recognized on a straight-line basis over the term of the subscription.
Fair Value Measurements	Fair value measurements The Company adopted the provisions of ASC Topic 820, Fair Value Measurements and Disclosures The estimated fair value of certain financial instruments, including cash and cash equivalents, prepaid expenses, and accounts payable and accrued expenses are carried at historical cost basis, which approximates their fair values because of the short-term nature of these instruments. ASC 820 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also established a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of observable inputs when measuring fair value. ASC 820 describes three levels of inputs that may be used to measure fair value. Level 1 – quoted prices in active markets for identical assets and liabilities Level 2 – quoted prices for similar assets and liabilities in active markets or inputs that are observable Level 3 – inputs that are unobservable (for example cash flow modeling inputs based on assumptions)
Income Taxes	Income taxes We use the asset and liability method of accounting for income taxes in accordance with ASC Topic 740, “Income Taxes.” Under this method, income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current year and (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity’s financial statements or tax returns. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if based on the weight of the available positive and negative evidence, it is more likely than not some portion or all of the deferred tax assets will not be realized. ASC Topic 740.10.30 clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Topic 740.10.40 provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. We have no material uncertain tax positions for any of the reporting periods presented.
Impairment of Long-Lived Assets	Impairment of long-lived assets The Company evaluates its long-lived assets and intangible assets for impairment whenever events change or if circumstances indicate that the carrying amount of any assets may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of the asset to the future net undiscounted cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is the excess of the carrying amount over the fair value of the asset.
Recent Accounting Pronouncements	Recent accounting pronouncements From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board or other standard setting bodies that may have an impact on the Company’s accounting and reporting. The Company believes that such recently issued accounting pronouncements and other authoritative guidance for which the effective date is in the future either will not have an impact on its accounting or reporting or that such impact will not be material in its financial position, results of operations, and cash flows when implemented.
KSix, LLC and Affiliate [Member]
Basis of Presentation		Basis of presentation The accompanying combined financial statements include the combined accounts of KSix, LLC (“KSIX”), A Nevada limited liability company that was formed on September 14, 2011 and Blvd. Media Group, LLC,(“BMG”) a Nevada limited liability company that was formed on January 29, 2009 which have common ownership.
Business Description		Business description Ksix, LLC and Blvd Media Group, LLC are internet marketing companies. KSIX is an advertising network designed to create revenue streams for their affiliates and to provide advertisers with increased measurable audience. KSIX provides performance based marketing solutions to drive traffic and conversions within a Cost-Per-Action (“CPA”) business model. The Ksix has an online advertising network that works directly with advertisers and other networks to promote advertiser campaigns. KSIX manages offer tracking, reporting and distribution. BMG provides the tools for web publishers to drive traffic and increase revenue. BMG mission is to monetize the Internet, promoting incentive based advertisements resulting in more clicks, greater lead generation and increased revenues. KSIX and BMG are both Las Vegas based technology companies, advertising network, and SaaS (“Software as a Service”) developer that monetizes web based content using custom developed enterprise software applications.
Use of estimates in the presentation of financial statements		Uses of estimates in the presentation of financial statements 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 net revenue and expenses during each reporting period. Actual results could differ from those estimates.
Cash and Cash Equivalents		Cash The Company maintains cash balances at various financial institutions, certain of which are insured by the Federal Deposit Insurance Corporation up to $250,000. The Company’s accounts at the insured institutions may, at times, exceed the federally insured limits. The Company has not experienced any losses in either the insured or uninsured accounts.
Accounts Receivable and Allowance for Doubtful Accounts		Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable are generally due thirty days from the invoice date. The Company has a policy of reserving for uncollectible accounts based on their best estimate of the amount of profitable credit losses in its existing accounts receivable. The Company extends credit to its customers based on an evaluation of their financial condition and other factors. The Company generally does not require collateral or other security to support accounts receivable. The Company performs ongoing credit evaluations of its customers and maintains an allowance for potential bad debts if required. The Company determines whether an allowance for doubtful accounts is required by evaluating specific accounts where information indicates the customers may have an inability to meet financial obligations. In these cases, the Company uses assumptions and judgment, based on the best available facts and circumstances, to record a specific allowance for those customers against amounts due to reduce the receivable to the amount expected to be collected. These specific allowances are re-evaluated and adjusted as additional information is received. The amounts calculated are analyzed to determine the total amount of the allowance. The Company may also record a general allowance as necessary. Direct write-offs are taken in the period when the Company has exhausted their efforts to collect overdue and unpaid receivables or otherwise evaluate other circumstances that indicate that the Company should abandon such efforts. The Company has determined that an allowance for doubtful accounts is not required for the year ended December 31, 2014. The amounts charged to bad debt expense for the years ended December 31, 2014 and 2013 were $35,137 and $0.
Concentrations of Credit Risk		Concentrations of credit risk Financial instruments that potentially subject the Company to significant concentrations of credit risk consist principally of cash and cash equivalents and trade accounts receivable. The Company places its cash and cash equivalents with high credit quality financial institutions which at times may be in excess of the FDIC limit. The Company performs ongoing credit evaluations of its customers’ financial condition and, as a consequence, believes that its trade accounts receivable credit risk is limited.
Property and Equipment and Depreciation Policy		Property and equipment and depreciation policy Property and equipment are recorded at cost. Depreciation is computed using the straight-line method over the estimated useful lives of five to seven years for computers and related assets Fully depreciated assets are retained in property and depreciation accounts until they are removed from service. When property and equipment are retired or otherwise disposed of, the net book value of the asset is removed from the Company’s books and the net gain or loss is included in the determination of the Company’s income. Maintenance, repairs and minor renewals are charged to expense when incurred. Replacements and major renewals are capitalized.
Revenue Recognition		Revenue Recognition The Company recognizes revenue in accordance with Accounting Standard Codification (ASC) 605-10 (previously Securities and Exchange Commission Staff Accounting Bulletin No. 104, Revenue Recognition). Revenue is recognized only when the price is fixed or determinable, persuasive evidence of an arrangement exists, the service is performed and collectability of the resulting receivable is reasonably assured. The Company’s revenues are derived from online advertising sales and on a cost per thousand impressions (CPM), cost per click (CPC), cost per lead (CPL), cost per action (CPA) and flat-fee basis. ● The Company earns CPM revenue from the display of graphical advertisements. An impression is delivered when an advertisement appears in pages viewed by users. Revenue from graphical advertisement impressions is recognized based on the actual impressions delivered in the period. ● Revenue from the display of text-based links to the websites of the Company’s advertisers is recognized on a CPC basis, and search advertising is recognized as “click-throughs” occur. A “click-through” occurs when a user clicks on an advertiser’s link. ● Revenue from advertisers on a CPL basis is recognized in the period the leads are accepted by the client, following the execution of a service agreement and commencement of the services. ● Under the CPA format, the Company earns revenue based on a percentage or negotiated amount of a consumer transaction undertaken or initiated through its websites. Revenue is recognized at the time of the transaction. ● Revenue from flat-fee, listings-based services is based on a customer’s subscription to the service for up to twelve months and are recognized on a straight-line basis over the term of the subscription.
Fair Value Measurements		Fair value measurements The Company adopted the provisions of ASC Topic 820, Fair Value Measurements and Disclosures The estimated fair value of certain financial instruments, including cash and cash equivalents, prepaid expenses, and accounts payable and accrued expenses are carried at historical cost basis, which approximates their fair values because of the short-term nature of these instruments. ASC 820 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of observable inputs when measuring fair value. ASC 820 describes three levels of inputs that may be used to measure fair value: Level 1 - quoted prices in active markets for identical assets and liabilities Level 2 - quoted prices for similar assets and liabilities in active markets or inputs that are observable Level 3 - inputs that re unobservable (for example cash flow modeling inputs based on assumptions)
Recent Accounting Pronouncements		Recent accounting pronouncements From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board or other standard setting bodies that may have an impact on the Company’s accounting and reporting. The Company believes that such recently issued accounting pronouncements and other authoritative guidance for which the effective date is in the future either will not have an impact on its accounting or reporting or that such impact will not be material to its financial position, results of operations, and cash flows when implemented.

Notes Payable and Long-Term D19

Notes Payable and Long-Term Debt (Tables)	2 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2014
KSix Media, Inc. and Subsidiaries [Member]
Schedule of Notes Payable and Long-Term Debt	As of December 31, 2014, notes payable and long-term debt consists of: On October 26, 2011, the Company entered into a note payable in the amount of $362,257, relating to a Unit redemption agreement bearing interest at 6% per annum and is payable in equal monthly installments of $7,003, inclusive of interest $ 161,586 On December 26, 2014, the Company entered into a secured promissory note in the original amount of $950,000 which is due and payable in 24 monthly installments, without interest. The balance is due on January 1, 2017. The note is secured by a pledge agreement of the holder’s former membership units that were acquired with the proceeds. If the Company pays a total of $800,000 by December 31, 2016, the remaining balance of the note will be forgiven 950,000 Bridge note payable, bearing interest at 9% per annum that matures October 15, 2015 100,000 1,211,586 Less current portion 416,645 Long-term debt $ 794,941
KSix, LLC and Affiliate [Member]
Schedule of Notes Payable and Long-Term Debt		As of December 31, 2014 and 2013, long-term debt consists of: December 31, 2014 December 31, 2013 On October 26, 2011, the Company entered into a Unit Redemption Agreement with an individual (“seller”) to repurchase 2,000,000 Units of ownership representing an approximate 40% interest in the Company for $372,257. The agreement required a down payment of $10,000 and the balance of $362,257 in the form of a promissory note bearing interest at 6% per annum and is payable in equal monthly installments of $7,003, inclusive of interest. $ 161,586 $ 233,571 Bridge note payable, bearing interest at 9% per annum, that matures of October 15, 2015 100,000 - 261,586 233,571 Less current portion 176,645 72,024 $ 84,941 $ 161,547

Intangible Assets (Tables)

Intangible Assets (Tables)	2 Months Ended
	Dec. 31, 2014
KSix Media, Inc. and Subsidiaries [Member]
Schedule of Intangible Assets	Cost $ 1,143,162 Accumulated amortization (8,352 ) Balance $ 1,134,810 Amortization expense $ 8,352

Acquisitions (Tables)

Acquisitions (Tables) - KSix Media, Inc. and Subsidiaries [Member]	2 Months Ended
	Dec. 31, 2014
Summary of Acquisitions of Assets and Liabilities Assumed	Cash $ 31,334 Accounts receivable 278,171 Prepaid expenses and other assets 4,715 Property and equipment 4,585 Intangible assets 1,143,162 Total assets 1,461,967 Accounts payable and accrued expenses (146,301 ) Notes payable and long-term debt (261,586 ) Net assets acquired 1,054,080 Gain on bargain purchase (54,080 ) Consideration $ 1,000,000
Summary of KSIX and BMG Operating Results	KSIX and BMG operating results for the years ended December 31, 2014 and 2013 are as follows: Year Ended December 31, 2014 Year Ended December 31, 2013 Revenue $ 2,674,478 $ 3,034,829 Net income $ 33,299 $ 94,810

Income Tax (Tables)

Income Tax (Tables) - KSix Media, Inc. and Subsidiaries [Member]	2 Months Ended
	Dec. 31, 2014
Schedule of Income Tax Benefits	The Company’s income tax benefit differs from the expected income tax benefit by applying the U.S. Federal statutory rate of 34% to net income (loss) as follows: December 31, 2014 Income tax benefit at statutory rate of 34% $ 2,400 Change in valuation allowance (2,400 ) $ -
Schedule of Deferred Tax Assets	Deferred tax assets consist of: December 31, 2014 Deferred tax assets (liabilities): Net operating loss carryforward $ 2,400 Valuation allowance (see Note 2) (2,400 ) $ -

Summary of Significant Accoun23

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	2 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
KSix, LLC and Affiliate [Member]
Federal deposit insurance corporation	$ 250,000
Bad debt expense	35,137	$ 0
KSix Media, Inc. and Subsidiaries [Member]
Federal deposit insurance corporation	$ 250,000
KSix Media, Inc. and Subsidiaries [Member] | Computers and Related Assets [Member] | Minimum [Member]
Estimated useful lives	5 years
KSix Media, Inc. and Subsidiaries [Member] | Computers and Related Assets [Member] | Maximum [Member]
Estimated useful lives	7 years

Going Concern (Details Narrativ

Going Concern (Details Narrative)	Dec. 31, 2014USD ($)
KSix Media, Inc. and Subsidiaries [Member]
Negative working capital	$ 311,358

Notes Payable and Long-Term D25

Notes Payable and Long-Term Debt (Details Narrative)	2 Months Ended
	Dec. 31, 2014USD ($)shares
KSix, LLC and Affiliate [Member]
Future minimum payments	$ 84,941
KSix Media, Inc. and Subsidiaries [Member] | Bridge Note Payable [Member] | April 27, 2015 [Member]
Issuance of common stock for bribge note payable | shares	100,000

Notes Payable and Long-Term D26

Notes Payable and Long-Term Debt - Schedule of Notes Payable and Long-Term Debt (Details) - USD ($)	Dec. 31, 2014	Dec. 31, 2013
KSix, LLC and Affiliate [Member]
Long term debt gross	$ 261,586	$ 233,571
Less Current Portion	76,645	72,024
Long-term debt	84,941	161,547
KSix Media, Inc. and Subsidiaries [Member]
Long term debt gross	1,211,586
Less Current Portion	416,645
Long-term debt	794,941
Long-term Debt One [Member] | KSix, LLC and Affiliate [Member]
Long term debt gross	161,586	$ 233,571
Long-term Debt Two [Member] | KSix, LLC and Affiliate [Member]
Long term debt gross	100,000
Notes Payable And Long Term Debt One [Member] | KSix Media, Inc. and Subsidiaries [Member]
Long term debt gross	161,586
Notes Payable And Long Term Debt Two [Member] | KSix Media, Inc. and Subsidiaries [Member]
Long term debt gross	950,000
Notes Payable And Long Term Debt Three [Member] | KSix Media, Inc. and Subsidiaries [Member]
Long term debt gross	$ 100,000

Notes Payable and Long-Term D27

Notes Payable and Long-Term Debt - Schedule of Notes Payable and Long-Term Debt (Details) (Parenthetical) - USD ($)	2 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2013
Long-term Debt One [Member] | KSix, LLC and Affiliate [Member]
Number of units repurchase during period		2,000,000	2,000,000
Percentage of ownership interest rate	40.00%	40.00%	40.00%
Number of units repurchase during period, value		$ 372,257	$ 372,257
Long term debt down payment	$ 10,000	10,000	10,000
Promissory note	$ 362,257	$ 362,257	$ 362,257
Debt bearing interest per annum	6.00%	6.00%	6.00%
Payable in equal monthly installments		$ 7,003	$ 7,003
Long-term Debt Two [Member] | KSix, LLC and Affiliate [Member]
Debt bearing percentage per annum		9.00%	9.00%
Debt instrument matures date		Oct. 15, 2015	Oct. 15, 2015
Notes Payable And Long Term Debt One [Member] | KSix Media, Inc. and Subsidiaries [Member]
Promissory note	$ 362,257	$ 362,257
Debt bearing interest per annum	6.00%	6.00%
Payable in equal monthly installments	$ 7,003
Notes Payable And Long Term Debt Two [Member] | KSix Media, Inc. and Subsidiaries [Member]
Promissory note	950,000	$ 950,000
Payable in equal monthly installments	$ 800,000
Debt instrument matures date	Jan. 1, 2017
Debt instrument term	24 months
Notes Payable And Long Term Debt Three [Member] | KSix Media, Inc. and Subsidiaries [Member]
Debt bearing interest per annum	9.00%	9.00%
Debt instrument matures date	Oct. 15, 2015

Intangible Assets (Details Narr

Intangible Assets (Details Narrative) - KSix Media, Inc. and Subsidiaries [Member] - USD ($)	2 Months Ended
	Dec. 31, 2014	Dec. 23, 2014
Intangible assets of customer lists and related costs	$ 1,143,162	$ 1,143,162
Estimated useful life of existing contracts	3 years

Intangible Assets - Schedule of

Intangible Assets - Schedule of Intangible Assets (Details) - KSix Media, Inc. and Subsidiaries [Member] - USD ($)	2 Months Ended
	Dec. 31, 2014	Dec. 23, 2014
Cost	$ 1,143,162	$ 1,143,162
Accumulated amortization	(8,352)
Balance	1,134,810
Amortization expense - six months ended June 30, 2015	$ 8,352

Acquisitions (Details Narrative

Acquisitions (Details Narrative) - KSix Media, Inc. and Subsidiaries [Member]	2 Months Ended
	Dec. 31, 2014USD ($)
Paid cash for business consideration	$ 50,000
Note payable	$ 950,000

Acquisitions - Summary of Acqui

Acquisitions - Summary of Acquisitions of Assets and Liabilities Assumed (Details) - KSix Media, Inc. and Subsidiaries [Member]	2 Months Ended
	Dec. 31, 2014USD ($)
Gain on bargain purchase	$ 54,080
KSIX and BMG [Member] | December 26, 2015 [Member]
Cash	31,334
Accounts receivable	278,171
Prepaid expenses and other assets	4,715
Property and equipment	4,585
Intangible assets	1,143,162
Total assets	1,461,967
Accounts payable and accrued expenses	(146,301)
Notes payable and long-term debt	(261,586)
Net assets acquired	1,054,080
Gain on bargain purchase	(54,080)
Consideration	$ 1,000,000

Acquisitions - Summary of KSIX

Acquisitions - Summary of KSIX and BMG Operating Results (Details) - KSIX and BMG [Member] - USD ($)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Revenue	$ 2,674,478	$ 3,034,829
Net income	$ 33,299	$ 94,810

Stockholder's Equity (Details N

Stockholder's Equity (Details Narrative) - USD ($)	Nov. 06, 2014	Dec. 31, 2014	Dec. 31, 2014
Number of common stock issued for services			$ 20,000
KSix Media, Inc. and Subsidiaries [Member]
Preferred stock, par value		$ 0.001	$ 0.001
Preferred stock, shares authorized		100,000,000	100,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, shares authorized		30,000,000	30,000,000
Common stock, par value		$ 0.001	$ 0.001
Common stock, shares issued		21,000,000	21,000,000
Common stock, shares outstanding		21,000,000	21,000,000
Number of common stock shares issued for services	20,000,000	1,000,000
Number of common stock issued for services	$ 20,000	$ 20,000	$ 40,000

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
KSix, LLC and Affiliate [Member]
Due from affiliate	$ 0	$ 540,500
KSix Media, Inc. and Subsidiaries [Member]
Advance from related party	$ 80,325
Affiliate [Member] | KSix, LLC and Affiliate [Member]
Debt bearing interest per annum	5.00%
Debt instrument matures date	Dec. 15, 2015

Income Tax (Details Narrative)

Income Tax (Details Narrative) - KSix Media, Inc. and Subsidiaries [Member]	2 Months Ended
	Dec. 31, 2014USD ($)
Income tax benefits federal statutory rate	34.00%
Operating loss expiration year	2,029
Minimum [Member]
Percentage of ownership change	50.00%
Federal and State [Member]
Operating loss carryovers net	$ 6,900

Income Tax - Schedule of Income

Income Tax - Schedule of Income Tax Benefits (Details) - KSix Media, Inc. and Subsidiaries [Member]	2 Months Ended
	Dec. 31, 2014USD ($)
Income tax benefit at statutory rate of 34%	$ 2,400
Change in valuation allowance	$ (2,400)
Income Tax Expense (Benefit) Total

Income Tax - Schedule of Deferr

Income Tax - Schedule of Deferred Tax Assets (Details) - KSix Media, Inc. and Subsidiaries [Member]	Dec. 31, 2014USD ($)
Net operating loss carryforward	$ 2,400
Valuation allowance (see Note 2)	$ (2,400)
Deferred tax assets

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - KSix Media, Inc. and Subsidiaries [Member] - Share Exchange Agreement [Member]	Apr. 27, 2015shares
Number of common shares issued for acquisition	22,600,000
Number of restricted common stock shares issued	28,000,000