WRIT Media (WRIT) S-1/A10 Jan 142014 Q2 IPO registration (amended)Financial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information	6 Months Ended
Document and Entity Information	Sep. 30, 2013	Nov. 19, 2013
Document And Entity Information	'	'
Entity Registrant Name	'WRITERS GROUP FILM CORP.	'
Entity Central Index Key	'0001413547	'
Document Type	'S-1	'
Document Period End Date	30-Sep-13	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--03-31	'
Is Entity a Well-known Seasoned Issuer	'No	'
Is Entity a Voluntary Filer	'No	'
Is Entity's Reporting Status Current	'Yes	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	4,691,853,212
Document Fiscal Period Focus	'Q2	'
Document Fiscal Year Focus	'2014	'

Consolidated_Balance_Sheets_Un

Consolidated Balance Sheets (Unaudited) (USD $)	Sep. 30, 2013	Mar. 31, 2013	Mar. 31, 2012
Current Assets	'	'	'
Cash and cash equivalents	$3,560	$1,143	$15,599
Accounts receivable, net	200	200	200
Accounts receivable - related party, net	'	'	46,800
Prepaid expense and other assets	3,750	1,710	153
Deferred financing costs	8,500	3,500	'
Due from related parties - short term	'	'	208
Total current assets	16,010	6,553	62,960
Long Term Assets	'	'	'
Software	19,640	'	'
Intangibles	'	'	'
Customer Relationships	134,503	'	'
Goodwill	265,497	'	'
Total Intangibles	400,000	'	'
Total Assets	435,650	6,553	62,960
Current Liabilities	'	'	'
Accounts payable	61,376	31,520	50,656
Accrued liabilities	74,912	39,433	49,999
Convertible debts, net of unamortized discount of 4,741 and $0, respectively	21,591	20,727	4,612
Convertible debts - related party, net of unamortized discount of $0 and $0 respectively	1,550	1,550	20,450
Notes payable, net of unamortized discount of $0 and $7,362, respectively	67,500	101,700	45,000
Due to related parties - short term	3,682	2,572	60,562
Derivative liabilities	0	23,550	529,583
Total current liabilities	230,611	221,052	760,862
Total Liabilities	230,611	221,052	760,862
Shareholders' Equity (Deficit)	'	'	'
Preferred Stock:Series A convertible preferred stock, $.00001 par, 130,000,000 shares authorized, 10,000 shares issued and outstanding	'	'	'
Preferred Stock: Series B convertible preferred stock, $.00001 par, 70,000,000 shares authorized, 0 and 10,000 shares issued and outstanding, respectively	'	'	'
Preferred Stock:Series C convertible preferred stock, $.00001 par, 20,000,000 shares authorized, none issued and outstanding	'	'	'
Common stock,$0.00001 par,20,000,000,000 shares authorized,4,239,148,212 and 1,573,982,182 shares issued and outstanding, respectively	42,393	15,741	5,352
Additional paid in capital	-303,063	394,021	-471,762
Retained Earning (Deficit)	465,709	-624,261	-231,492
Total shareholders' equity (Deficit)	205,039	-214,499	-697,902
Total Liabilities and Shareholders' Equity (Deficit)	$435,650	$6,553	$62,960

Consolidated_Balance_Sheets_Un1

Consolidated Balance Sheets (Unaudited) (Parenthetical) (USD $)	Sep. 30, 2013	Mar. 31, 2013	Mar. 31, 2012
Current Liabilities	'	'	'
Convertible debt, net of unamortized discount	$4,741	$0	$15,120
Convertible debt - related party, net of unamortized discount	0	0	0
Notes payable, net of unamortized discount	$0	$7,362	$0
Shareholders' Deficit	'	'	'
Series A convertible preferred stock,Par value	$0.00	$0.00	$0.00
Series A convertible preferred stock,authorized	130,000,000	130,000,000	130,000,000
Series A convertible preferred stock, issued	10,000	10,000	10,000
Series A convertible preferred stock outstanding	10,000	10,000	10,000
Series B convertible preferred stock,Par value	$0.00	$0.00	$0.00
Series B convertible preferred stock,authorized	70,000,000	70,000,000	70,000,000
Series B convertible preferred stock, issued	0	10,000	10,000
Series B convertible preferred stock outstanding	0	10,000	10,000
Series C convertible preferred stock,Par value	0.00001	0.00001	0.00001
Series C convertible preferred stock,authorized	20,000,000	20,000,000	20,000,000
Series C convertible preferred stock, issued	0	0	0
Series C convertible preferred stock outstanding	0	0	0
Common stock, Par value	$0.00	$0.00	$0.00
Common stock, Authorized	20,000,000,000	20,000,000,000	20,000,000,000
Common stock, Issued	4,239,148,212	1,573,982,182	535,120,750
Common stock, outstanding	4,239,148,212	1,573,982,182	535,120,750

Consolidated_Statement_of_Oper

Consolidated Statement of Operations (Unaudited) (USD $)	3 Months Ended		6 Months Ended		12 Months Ended
Consolidated Statement of Operations (Unaudited) (USD $)	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Mar. 31, 2013	Mar. 31, 2012
Revenues	'	'	'	'	'	'
Third party	'	'	'	'	'	$172,000
Related party	'	6,110	'	6,110	8,855	225,000
Total revenue	'	6,110	'	6,110	8,855	397,000
Operating Costs and Expenses	'	'	'	'	'	'
Wages and benefits	4,000	188,041	49,578	226,051	248,069	273,571
Audit and accounting	15,166	10,000	30,057	30,400	55,122	59,125
Legal fee	10,647	11,712	18,580	16,089	16,839	150,539
Other general and administrative	129,331	14,010	151,184	24,621	122,116	161,412
Total operating expenses	159,144	223,763	249,399	297,161	442,146	644,647
Loss from operations	-159,144	-217,653	-249,399	-291,051	-433,291	-247,647
Other income (expense)	'	'	'	'	'	'
Loss on extinguishment of debt	'	'	'	'	'	-8,189
Gain (loss) from derivative liabilities	2,657,680	101,103	1,458,309	359,120	193,155	59,798
Interest expense	-65,894	-48,870	-118,940	-56,081	-152,633	-20,746
Net income (loss)	$2,432,642	($165,420)	$1,089,970	$11,988	($392,769)	($216,784)
Net income (loss) per share	'	'	'	'	'	'
Basic	'	'	'	'	'	'
Diluted	'	'	'	'	'	'
Weighted average common shares outstanding:	'	'	'	'	'	'
Basic	2,983,874,470	554,580,476	2,432,964,594	548,682,192	819,739,016	430,329,627
Diluted	20,636,700,651	554,480,476	20,047,457,442	3,109,069,384	819,739,016	430,329,627

Consolidated_Statements_of_Cha

Consolidated Statements of Changes in Shareholders' Deficit (USD $)	Common Stock	Series A Preferred Stock	Series B Preferred Stock	Additional Paid-In Capital	Retained Deficit	Total
Begining balance, Amount at Mar. 31, 2011	$2,531	'	'	($156,867)	($14,708)	($169,044)
Begining balance, Shares at Mar. 31, 2011	253,090,750	10,000	8,500	'	'	'
Issuance of Note payable	'	'	'	-100,000	'	-100,000
Issuance of Series B Preferred Stock, Amount	'	'	'	100,000	'	100,000
Issuance of Series B Preferred Stock, Shares	'	'	10,000	'	'	'
Shares issued for convertible notes, Amount	2,178	'	'	'	'	2,178
Shares issued for convertible notes, Shares	217,780,000	'	'	'	'	'
Shares issued for preferred stock conversion, Amount	170	'	'	-170	'	'
Shares issued for preferred stock conversion, Shares	17,000,000	'	-8,500	'	'	'
Shares issued for services, Amount	223	'	'	92,752	'	92,975
Shares issued for services, Shares	22,250,000	'	'	'	'	177,975
Shares issued to employees, Amount	250	'	'	84,750	'	85,000
Shares issued to employees, Shares	25,000,000	'	'	'	'	'
Shares transferred to settle lawsuit	'	'	'	69,000	'	69,000
Imputed interest on related party loan	'	'	'	4,845	'	4,845
Reclassification of derivative to additional paid in capital	'	'	'	-566,072	'	-566,072
Net loss	'	'	'	'	-216,784	-216,784
Ending balance, Amount at Mar. 31, 2012	5,352	'	'	-471,762	-231,492	-697,902
Ending balance, Shares at Mar. 31, 2012	535,120,750	10,000	10,000	'	'	'
Issuance of Note payable	'	'	'	'	'	'
Shares issued for convertible notes, Amount	6,377	'	'	131,128	'	137,505
Shares issued for convertible notes, Shares	637,664,432	'	'	'	'	'
Shares issued for services, Amount	3,312	'	'	251,028	'	254,340
Shares issued for services, Shares	254,340	'	'	'	'	254,340
Imputed interest on related party loan	'	'	'	5,449	'	5,449
Reclassification of derivative to additional paid in capital	'	'	'	443,878	'	443,878
Shares issued for cash, Amount	700	'	'	34,300	'	35,000
Shares issued for cash, Shares	70,000,000	'	'	'	'	'
Net loss	'	'	'	'	-392,769	-392,769
Ending balance, Amount at Mar. 31, 2013	$15,741	'	'	$394,021	($624,261)	($214,499)
Ending balance, Shares at Mar. 31, 2013	1,573,982,182	10,000	10,000	'	'	'

Consolidated_Statement_of_Cash

Consolidated Statement of Cash Flows (Unaudited) (USD $)	6 Months Ended		12 Months Ended
Consolidated Statement of Cash Flows (Unaudited) (USD $)	Sep. 30, 2013	Sep. 30, 2012	Mar. 31, 2013	Mar. 31, 2012
Cash Flows From Operating Activities	'	'	'	'
Net Income	$1,089,970	$11,988	($392,769)	($216,784)
Adjustments to reconcile net loss to net cash used in operating activities:	'	'	'	'
License revenue settled by debt cancellation - third party	'	'	'	-124,800
License revenue settled by debt cancellation - related party	'	'	'	-178,200
Loss on Debt Extinguishment	'	'	'	8,189
Gain on Derivative Liability	-1,458,309	-359,120	-193,155	-59,798
Shares issued for services	81,624	'	254,340	177,975
Amortization of debt discount	109,183	50,625	138,758	12,835
Amortization of deferred financing costs	'	'	2,500	'
Shares issued for legal settlement	'	'	'	69,000
Imputed interest on related party loan	'	2,596	5,449	4,845
Changes in operating assets and liabilities:	'	'	'	'
Accounts receivable	'	'	'	24,800
Account receivable, related party	'	46,800	46,800	-46,800
Prepaid expenses and other assets	-2,040	-2,002	-1,557	4,847
Accounts payable	29,154	-15,487	-19,136	50,656
Accrued liabilities	44,365	184,772	-5,966	46,936
Net cash used in operating activities	-106,053	-79,828	-164,736	-226,299
Cash Flows From Investing Activities	'	'	'	'
Development of software	-19,640	'	'	'
Loan repayment by related parties	'	208	'	13,500
Net cash provided by investing activities	-19,640	208	'	13,500
Cash Flows From Financing Activities	'	'	'	'
Shares issued for cash	'	'	35,000	'
Borrowing on short term notes payable	77,000	70,000	116,000	169,800
Advances from related parties	1,110	607	2,780	'
Deferred financing costs	-5,000	-2,500	-3,500	'
Proceeds from shares issuance for cash	55,000	'	'	'
Net cash provided by financing activities	128,110	68,107	150,280	169,800
Net increase (decrease) in cash and cash equivalents	2,417	-11,513	-14,456	-42,999
Cash and cash equivalents, beginning of period	1,143	15,599	15,599	58,598
Cash and cash equivalents, end of period	3,560	4,086	1,143	15,599
Income taxes paid	'	'	'	'
Interest paid	'	'	'	'
Non-cash financing activities:	'	'	'	'
Common Shares issued for convertible debt and accrued interest	120,326	38,120	137,505	2,178
Common shares issued for preferred stock	'	'	'	170
Common Shares issued for acquisition Amiga Games, Inc.	400,000	'	'	'
Debt discount resulting from recognition of derivative liability	104,562	45,000	131,000	25,062
Issuance of note payable	'	'	'	-100,000
Preferred stock issuance for note payable conversion	'	'	'	100,000
Reclassification from related party debt to non-related party debt	'	'	18,900	'
Reclassification of derivative liabilities to additional paid-in capital	1,330,899	74,025	443,878	'
Reclassification from nonconvertible debt to convertible debt	'	45,000	45,000	'
Conversion from Series B preferred stock to common stock	1,000	'	'	'
Common Shares issued for prior year accrued interest	3,517	'	'	'
Cashless warrant exercise	$264	'	'	'

Organization_Business_Operatio

Organization, Business Operations and Significant Accounting Policies

6 Months Ended

12 Months Ended

Sep. 30, 2013

Mar. 31, 2013

Notes to Financial Statements

Note 1 - ORGANIZATION, BUSINESS OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES

Organization and Business Operations

Front Row Networks, Inc. (“Front Row”) is a content creation company which produces, acquires and distributes live concerts in 3D for initial worldwide digital broadcast into digitally-enabled movie theaters, TV and mobile streaming providers.

Writers’ Group Film Corp. (“we”, “our”, “WRIT” or the “Company”) was incorporated in Delaware on March 9, 2007 to produce films, television programs and similar entertainment programs for various media formats.

The accompanying unaudited interim financial statements of Writers’ Group Film Corp. have been prepared in accordance with accounting principles generally accepted in the United States of America and rules of the Securities and Exchange Commission, and should be read in conjunction with the audited financial statements and notes thereto contained in the Company’s annual report on Form 10-K for the initial period ended March 31, 2013 as filed with the SEC. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim periods presented have been reflected herein. The results of operations for interim periods are not necessarily indicative of the results to be expected for the full year. Notes to the consolidated financial statements which would substantially duplicate the disclosure contained in the audited financial statements as reported in the annual report on Form 10-K have been omitted.

Front Row Networks, Inc. (“Front Row”) was incorporated on July 27, 2010 in Nevada. The Company is a content creation company which produces, acquires and distributes live concerts in 3D for initial worldwide digital broadcast into digitally-enabled movie theaters, TV and mobile streaming providers.

A reclassification has been made to the balance sheet as of March 31, 2013 to conform to the current period’s presentation.

On February 25, 2011, the Company acquired Front Row in exchange for 100,000,000 common shares in a transaction accounted for as a reverse merger. As a result of this transaction, Front Row’s shareholders became the Company’s majority shareholders.

Capitalized Software Costs

Basis of Presentation and Consolidation

Software costs incurred internally in creating computer software products are expensed until technological feasibility has been established upon completion of a detailed program design. Thereafter, all software development costs are capitalized until the point that the product is ready for sale, and are subsequently reported at the lower of unamortized cost or net realizable value. The Company considers annual amortization of capitalized software costs based on the ratio of current year revenues by product to the total estimated revenues by the product, subject to an annual minimum based on straight-line amortization over the product’s estimated economic useful life, not to exceed five years. The Company periodically reviews capitalized software costs for impairment where the fair value is less than the carrying value.

These consolidated financial statements have been prepared in accordance with the accounting principles generally accepted in the United States of America. The consolidated financial statements include the accounts of the Company and its subsidiary, Front Row Networks, Inc. All significant intercompany balances and transactions have been eliminated.

Goodwill and intangible assets

Prior to the acquisition of Front Row, WRIT’s operations were intermittent and insignificant. All WRIT assets were sold to Tal L. Kapelner, former major shareholder of WRIT, for a nominal amount when Front Row was purchased.

The Company accounts for goodwill and intangible assets in accordance with ASC 350 "Intangibles-Goodwill and Other" ("ASC 350"). ASC 350 requires that goodwill and other intangibles with indefinite lives be tested for impairment annually or on an interim basis if events or circumstances indicate that the fair value of an asset has decreased below its carrying value.

Use of Estimates

Goodwill represents the excess of the purchase price over the fair value of net assets acquired in the Company's share exchange with Amiga Games, Inc. which occurred on August 19, 2013. ASC 350 requires that goodwill be tested for impairment at the reporting unit level (operating segment or one level below an operating segment) on an annual basis and between annual tests when circumstances indicate that the recoverability of the carrying amount of goodwill may be in doubt. Application of the goodwill impairment test requires judgment, including the identification of reporting units; assigning assets and liabilities to reporting units, assigning goodwill to reporting units, and determining the fair value.

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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 dates of the financial statements and the amount of revenues and expenses during the reporting periods. Management makes these estimates using the best information available at the time the estimates are made. However, actual results could differ materially from those estimates.

Significant judgments required to estimate the fair value of reporting units include estimating future cash flows, determining appropriate discount rates and other assumptions. Changes in these estimates and assumptions or the occurrence of one or more confirming events in future periods could cause the actual results or outcomes to materially differ from such estimates and could also affect the determination of fair value and/or goodwill impairment at future reporting dates.

Correction of Prior Period

Fair Value Measurements

In accordance with the SEC’s Staff Accounting Bulletin No. 108, “Considering the Effects of Prior Year misstatements when Quantifying Misstatements in Current Year Financial Statements,” the Company recorded a non-cash adjustment for the year ended March 31, 2012 which served to reduce additional paid-in capital by $566,072 and increase debt discount and retained earnings by $9,942 and $556,130, respectively. This non-cash adjustment resulted from liability classification of a conversion option embedded in existing convertible debt that was reclassified from equity to a liability due to the issuance of another instrument that contained no explicit limit to the number of shares to be issued upon settlement. The issuance of the new convertible instrument caused all other share-settleable instruments to be reclassified to liabilities on the date of issuance. The transaction was originally recorded as an increase in derivative liability of $566,072, loss on derivative liability of $541,010 and an increase in debt discount of $25,062, when it should have been recorded as a decrease in additional paid in capital of $566,072 and an increase in derivative liability of $566,072. Consequently, the March 31, 2012, balance sheet and the statements of operations, cash flows and stockholders’ equity (deficit) for year ended March 31, 2012 were adjusted to reflect the correction of this error. In evaluating materiality and determining the appropriateness of applying SAB 108 to this error, the Company considered materiality both qualitatively and quantitatively as prescribed by the SEC’s Staff Accounting Bulletin No. 99.

As defined in ASC 820 “Fair Value Measurements”, fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). The Company utilizes market data or assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and the risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market corroborated, or generally unobservable. The Company classifies fair value balances based on the observability of those inputs. ASC 820 establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurement) and the lowest priority to unobservable inputs (level 3 measurement).

Cash and Cash Equivalents

The three levels of the fair value hierarchy defined by ASC 820 are as follows:

Cash and cash equivalents include cash on hand, demand deposits with banks and liquid investments with an original maturity of three months or less.

Level 1 – Quoted prices are available in active markets for identical assets or liabilities as of the reporting date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis. Level 1 primarily consists of financial instruments such as exchange-traded derivatives, marketable securities and listed equities.

Accounts Receivable

Level 2 – Pricing inputs are other than quoted prices in active markets included in level 1, which are either directly or indirectly observable as of the reported date. Level 2 includes those financial instruments that are valued using models or other valuation methodologies. These models are primarily industry-standard models that consider various assumptions, including quoted forward prices for commodities, time value, volatility factors, and current market and contractual prices for the underlying instruments, as well as other relevant economic measures. Substantially all of these assumptions are observable in the marketplace throughout the full term of the instrument, can be derived from observable data or are supported by observable levels at which transactions are executed in the marketplace. Instruments in this category generally include non-exchange-traded derivatives such as commodity swaps, interest rate swaps, options and collars.

Accounts receivable are recorded at the net invoice value and are not interest bearing. We consider receivables past due based on the contractual payment terms. We perform ongoing credit evaluations of our customers, and generally we do not require collateral on our accounts receivable. We estimate the need for allowances for potential credit losses based on historical collection activity and the facts and circumstances relevant to specific customers and we record a provision for uncollectible accounts when collection is uncertain. To date, we have not experienced any credit related losses.

Level 3 – Pricing inputs include significant inputs that are generally less observable from objective sources. These inputs may be used with internally developed methodologies that result in management’s best estimate of fair value.

Revenue Recognition

The following table sets forth by level within the fair value hierarchy the Company’s financial assets and liabilities that were accounted for at fair value as of September 30, 2013 and March 31, 2013. As required by ASC 820, financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. The Company’s assessment of the significance of a particular input to the fair value measurement requires judgment, and may affect the valuation of fair value assets and liabilities and their placement within the fair value hierarchy levels.

Based on Revenue Recognition Requirement for Film Sales (ASC 926-605-25), the Company recognizes film license revenues when all of the following conditions are met:

As of September 30, 2013

Total

Quoted Prices in Active

Significant Other

Significant Unobservable

- Persuasive evidence of a sale or licensing arrangement with a customer exists

Markets

Observable

Inputs Level 3

for Identical Instruments

Inputs Level 2

- The film is complete and, in accordance with the terms of the arrangement, has been delivered or is available for immediate and unconditional delivery

Level 1

Derivative Liabilities

- The license period of the arrangement has begun and the customer can begin its exploitation, exhibition, or sale

- The arrangement fee is fixed or determinable

Total

Quoted Prices in Active

Significant Other

Significant

As of March 31, 2013

Markets

Observable

Unobservable

- Collection of the arrangement fee is reasonably assured

for Identical Instruments

Inputs Level 2

Inputs Level 3

Level 1

Income Taxes

Derivative Liabilities

23,550

The Company accounts for income taxes in accordance with ASC 740, which requires an asset and liability approach for financial accounting and reporting for income taxes and allows recognition and measurement of deferred tax assets based upon the likelihood of realization of tax benefits in future years. Under the asset and liability approach, deferred taxes are provided for the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will either expire before the Company is able to realize their benefits, or that future deductibility is uncertain.

Stock-based Compensation

Accounting Standards Codification (“ASC”) 718, “Accounting for Stock-Based Compensation" established financial accounting and reporting standards for stock-based compensation plans. It defines a fair value based method of accounting for an employee stock option or similar equity instrument. The Company accounts for compensation cost for stock option plans and for share based payments to non-employees in accordance with ASC 718. Accordingly, employee share-based payment compensation is measured at the grant date, based on the fair value of the award, and is recognized as an expense over the requisite service period. Additionally, share-based awards to non-employees are expensed over the period in which the related services are rendered at their fair value. The Company accounts for share based payments to non-employees in accordance with ASC 505-50 “Accounting for Equity Instruments Issued to Non-Employees for Acquiring, or in Conjunction with Selling, Goods or Services”.

Embedded Conversion Feature

The Company has issued convertible instruments which contain embedded conversion features. The Company evaluates the embedded conversion feature within its convertible debt instruments under ASC 815-15 and ASC 815-40 to determine if the conversion feature meets the definition of a liability and therefore need to bifurcate the conversion feature and account for it as a separate derivative liability.

If the embedded conversion feature does not meet the definition of a liability, the Company evaluated the conversion feature under ASC 815-40 for a beneficial conversion feature at inception. The effective conversion price was then computed based on the allocation of the proceeds to the convertible debt to determine if a beneficial conversion feature exists. The effective conversion price was compared to the market price on the date of the original note and was deemed to be less than the market value of the Company’s stock at the inception of the note. A beneficial conversion feature was recognized and gave rise to a debt discount that is amortized over the stated maturity of the convertible debt instrument or the earliest potential conversion date.

If the embedded conversion feature meets the definition of a liability, it is required a bifurcation of the conversion feature from the debt and accounting for the conversion feature as a derivative contract liability with changes in fair value recorded in the Statements of Operations.

Net Loss per Share

In accordance with ASC 260 “Earnings per Share,” basic net loss per common share is computed by dividing net loss for the period by the weighted average number of common shares outstanding during the period. Diluted net income/(loss) per share is computed by dividing the net income/(loss) for the period by the weighted average number of common and common equivalent shares, such as stock options and warrants, outstanding during the period. Such common equivalent shares have not been included in the computation of net loss per share as their effect would be anti-dilutive.

Fair Value Measurements

The three levels of the fair value hierarchy defined by ASC 820 are as follows:

The following table sets forth by level within the fair value hierarchy the Company’s financial assets and liabilities that were accounted for at fair value as of March 31, 2013 and 2012. As required by ASC 820, financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. The Company’s assessment of the significance of a particular input to the fair value measurement requires judgment, and may affect the valuation of fair value assets and liabilities and their placement within the fair value hierarchy levels.

As of March 31, 2013

Total

Quoted Prices in Active Markets

Significant Other Observable

Significant Unobservable

for Identical Instruments Level 1

Inputs Level 2

Inputs Level 3

Derivative Liabilities

23,550

As of March 31, 2012

Total

Quoted Prices in Active Markets

Significant Other Observable

Significant Unobservable

for Identical Instruments Level 1

Inputs Level 2

Inputs Level 3

Derivative Liabilities

529,583

Recent Accounting Pronouncements

We do not expect the adoption of recently issued accounting pronouncements to have a significant impact on our results of operations, financial position or cash flow.

Going_Concern

Going Concern	6 Months Ended	12 Months Ended
Going Concern	Sep. 30, 2013	Mar. 31, 2013
Notes to Financial Statements	'	'
Note 2 - GOING CONCERN	'	'
	As reflected in the accompanying consolidated unaudited financial statements, the Company has suffered recurring losses from operations and had a working capital deficit of $214,601 at September 30, 2013. These factors raise substantial doubt about the ability of the Company to continue as a going concern. The consolidated financial statements have been prepared on a going concern basis and do not include any adjustments that might result from outcome of this uncertainty.	As reflected in the accompanying consolidated financial statements, the Company has an accumulated deficit of $624,261 at March 31, 2013 that includes loss of $392,769 for the year ended March 31, 2013. The Company also had a working capital deficiency of $214,499 at March 31, 2013. These factors raise substantial doubt about the ability of the Company to continue as a going concern. The consolidated financial statements have been prepared on a going concern basis and do not include any adjustments that might result from outcome of this uncertainty.

	Although management is currently attempting to implement its business plan, and is seeking additional sources of equity or debt financing, there is no assurance these activities will be successful.	Although management is currently attempting to implement its business plan, and is seeking additional sources of equity or debt financing, there is no assurance these activities will be successful.

Notes_Payable

Notes Payable

6 Months Ended

12 Months Ended

Sep. 30, 2013

Mar. 31, 2013

Notes to Financial Statements

Note 3 - NOTES PAYABLE

Notes payable consists of the following:

Note payable consists of the following:

September 30,

March 31,

2013

March 31,

2013

2012

Note payable, net of debt discount of $0 and $7,362, respectively

67,500

101,700

Note payable, net of debt discount of $7,362 and $0 respectively

41,138

45,000

Asher Enterprises Notes Payable

On April 10, 2013, the Company borrowed $28,000 from Asher Enterprises. The maturity date of this note is January 15, 2014. This loan bears an interest rate of 8% per annum. Interest on overdue principal after default accrues at an annual rate of 22%. After 180 days following the date of the note, Asher Enterprises has the right to convert all or a portion of the remaining outstanding principal amount of this note into shares of the Company’s Common Stock. The conversion price will be 50% multiplied by the average of the lowest two trading prices for the Common Stock during the twenty trading day period ending on the latest complete trading day prior to the conversion date. As of September 30, 2013, the note is not convertible yet.

Note payable balance as of March 31, 2012 consists of the $45,000 note from Asher Enterprises issued on February 9, 2012. The maturity date of this note is November 10, 2012. This loan bears an interest rate of 8% per annum. Interest on overdue principal after default accrues at an annual rate of 22%. On August 7, 2012, after 180 days following the date of the issuance, the note became convertible and was reclassified from nonconvertible debts. See more discussion about the conversion feature of this note in Note 5.

On May 13, 2013 the Company borrowed $27,500 from Asher Enterprises. The maturity date of this note is February 17, 2014. This loan bears an interest rate of 8% per annum. Interest on overdue principal after default accrues at an annual rate of 22%. After 180 days following the date of the note, Asher Enterprises has the right to convert all or a portion of the remaining outstanding principal amount of this note into shares of the Company’s Common Stock. The conversion price will be 50% multiplied by the average of the lowest two trading prices for the Common Stock during the twenty trading day period ending on the latest complete trading day prior to the conversion date. As of June 30, 2013, the note is not convertible yet.

On November 2, 2012, the Company borrowed $16,000 from Asher Enterprises. The maturity date of this note is August 5, 2013. This loan bears an interest rate of 8% per annum. Interest on overdue principal after default accrues at an annual rate of 22%. After 180 days following the date of the note, Asher Enterprises has the right to convert all or a portion of the remaining outstanding principal amount of this note into shares of the Company’s Common Stock. The conversion price will be 25% multiplied by the lowest trading price for the Common Stock during the 120 trading day period ending on the latest complete trading day prior to the conversion date.

Mrs. Nancy Louise Jones

Along with the note payable, the Company issued warrants to purchase 49,230,769 shares of common stock. The warrants expire 5 years after issuance and have an exercise price of $0.0000325. The exercise price can adjust downward if the Company issues common stock at a price per share lower than the current exercise price. As of March 31, 2013, the warrants were treated as a derivative liability.

On November 26, 2010, the Company borrowed $60,562 from Mrs. Nancy Louise Jones, wife of Mr. John Diaz, the former CEO and major shareholder. The note carried zero interest and is due on September 8, 2013. On May 2, 2013, Nancy Louise Jones assigned her $60,562 note to Magna Group LLC (see Note 4). The maturity date of this amended note is January 2, 2014. This loan bears an interest rate of 12% per annum. The note is convertible into common stock at a price of 55% multiplied by the lowest volume weighted average price for the Common Stock during the five trading day period ending on the latest complete trading day prior to the conversion date. Additionally, in no event shall the conversion price be less than $0.00004. The Company evaluated the application of ASC 470-50 and ASC 470-60 and concluded the addition of a conversion feature constituted a debt extinguishment rather than a troubled debt restructuring. See more discussion about the new debt in Note 4.

The Company analyzed the warrants for derivative accounting consideration under ASC 815-15 “Derivatives and Hedging” and determined that the warrants should be classified as a liability due to their not being indexed to the Company’s common stock. The warrants were measured at fair value at the date of inception and at the end of each reporting period or termination of the instrument with the change in fair value recorded to earnings. The fair value of the warrants resulted in a full debt discount of $16,000. During the year ended March 31, 2013, debt discount of $8,638 related was amortized and the unamortized discount is $7,362 as of March 31, 2013. See discussion related to the derivative liabilities in Note 7 and warrants in Note 9.

On June 12, 2013, the Company borrowed $12,000 from Mrs. Nancy Louise Jones. Out of the $12,000 debt proceeds $2,000 was paid to Mrs. Nancy Louise Jones for legal and administrative fees. The maturity date of this note is August 31, 2013. This loan bears an interest rate of 12% per annum.

On January 30, 2013, the Company borrowed $32,500 from Asher Enterprises. The maturity date of this note is November 1, 2013. This loan bears an interest rate of 8% per annum. Interest on overdue principal after default accrues at an annual rate of 22%. After 180 days following the date of the note, Asher Enterprises has the right to convert all or a portion of the remaining outstanding principal amount of this note into shares of the Company’s Common Stock. The conversion price will be 50% multiplied by the lowest two trading price for the Common Stock during the 20 trading day period ending on the latest complete trading day prior to the conversion date. As of March 31, 2013, the note is not convertible yet.

Convertible_Debt

Convertible Debt	6 Months Ended				12 Months Ended
	Sep. 30, 2013				Mar. 31, 2013
Notes to Financial Statements	'				'
Note 4 - CONVERTIBLE DEBTS	'				'
					Convertible debt outstanding, net of debt discount of $0, on March 31, 2011	$	6,790
	Convertible debt outstanding, net of debt discount of $0 on March 31, 2013	$	20,727		Less: principal converted into common stock		(2,178	)
	Add: Issuance of convertible debts, net of debt discount of $11,500		-		Add: convertible debt transferred from related party to third party with accrued interest, net of debt discount of $15,120		-
	Assignment from Nancy Louise Jones, net of debt discount of $60,562		-		Convertible debt outstanding, net of debt discount of $15,120, on March 31, 2012	$	4,612
	Reclassification of Asher $16,000 debt dated November 2, 2012 from nonconvertible debt to convertible debt, net of debt discount of $7,362		8,638		Add: reclassification from nonconvertible debt to convertible debt, net of debt discount of $45,000		-
	Reclassification of Asher $32,000 debt dated January 30, 2013 from nonconvertible debt to convertible debt, net of debt discount of $32,000		-		Add: issuance of convertible debts, net of debt discount of $70,000		-
	Amortization of debt discount		107,183		Add: reclassification from related-party convertible debt		18,900
	Less: principal converted into common stock		(114,957	)	Less: principal converted into common stock		(132,905	)
	Convertible debt outstanding, net of debt discount of $4,741	$	21,591		Add: amortization of debt discount		130,120
					Convertible debts outstanding, net of debt discount of $0 on March 31, 2013	$	20,727
	During the six months ended September 30, 2013, $114,957 of convertible debts and $5,369 of accrued interest was converted into 1,652,322,404 shares of common stock.
					During the year ended March 31, 2013, $137,505 of convertible debts and accrued interests was converted into 637,644,432 million shares of common stock.
	Asher Enterprises, Inc.
					During the year ended March 31, 2012, $2,178 of convertible debts was converted into 217.78 million shares of common stock at $0.00001 per share.
	On November 2, 2012, the Company borrowed $16,000 from Asher Enterprises. The maturity date of this note is August 5, 2013. This loan bears an interest rate of 8% per annum. Interest on overdue principal after default accrues at an annual rate of 22%. On May 1, 2013, after 180 days following the date of the note, the note became convertible. Asher Enterprises had the right to convert all or a portion of the remaining outstanding principal amount of this note into shares of the Company’s Common Stock. The conversion price was 25% multiplied by the lowest trading price for the Common Stock during the 120 trading day period ending on the latest complete trading day prior to the conversion date. Along with the note payable, the Company issued warrants to purchase 49,230,769 shares of common stock. The warrants expire 5 years after issuance and have an exercise price of $0.0000325. The exercise price can adjust downward if the Company issues common stock at a price per share lower than the current exercise price. Asher Enterprise converted principal of $16,000 and interest of $640 into 135,938,462 common shares, bringing the note balance to $0. Debt discount of $7,362 was amortized during the three months ended June 30, 2013.
					Asher Enterprises, Inc.
	On January 30, 2013, the Company borrowed $32,500 from Asher Enterprises. The maturity date of this note is November 1, 2013. This loan bears an interest rate of 8% per annum. Interest on overdue principal after default accrues at an annual rate of 22%. On July 29, 2013, after 180 days following the date of the note, the note became convertible. Asher Enterprises had the right to convert all or a portion of the remaining outstanding principal amount of this note into shares of the Company’s Common Stock. The conversion price was 50% multiplied by the lowest trading price for the Common Stock during the 20 trading day period ending on the latest complete trading day prior to the conversion date. Asher Enterprise converted principal of $32,500 and interest of 1,300 into 338,000,000 common shares, bringing the note balance to $0. Debt discount of $32,500 was amortized during the six months ended September 30, 2013.
					On February 9, 2012, the Company borrowed $45,000 from Asher Enterprises. The maturity date of this note is November 10, 2012. This loan bears an interest rate of 8% per annum. Interest on overdue principal after default accrues at an annual rate of 22%. On August 7, 2012, after 180 days following the date of the issuance, the note became convertible and was reclassified from nonconvertible debts. Asher Enterprises has the right to convert all or a portion of the remaining outstanding principal amount of this note into shares of the Company’s Common Stock. The conversion price is 58% multiplied by the average of the lowest two trading prices for the Common Stock during the twenty trading day period ending on the latest complete trading day prior to the conversion date. During the year ended March 31, 2013, Asher Enterprise converted the whole note along with accrued interest of $1,800 into 100,522,036 common shares.
	The Company analyzed the conversion option of the Asher note for derivative accounting consideration under ASC 815-15 “Derivatives and Hedging” and determined that the embedded conversion feature should be classified as a liability due to there being no explicit limit to the number of shares to be delivered upon settlement of the above conversion options. The embedded conversion feature was measured at fair value at the date of inception and at the termination of the instrument with the change in fair value recorded to earnings.
					On March 29, 2012, Asher Enterprises, Inc. purchased a convertible note for $15,120 with an annual interest rate of 10%, from Armada International, which is a related party. The new Asher convertible note is due on demand, with interest at 10%, and changes the conversion price from $0.00001 to 58% multiplied by the average of the lowest two trading prices for the Common Stock during the twenty trading day period ending on the latest complete trading day prior to the conversion date. During the year ended March 31, 2013, Asher Enterprise converted the whole note into 7,957,895 common shares.
	The Company analyzed the warrants for derivative accounting consideration under ASC 815-15 “Derivatives and Hedging” and determined that the warrants should be classified as a liability due to their not being indexed to the Company’s common stock. The warrants were measured at fair value at the date of inception and at the end of each reporting period or termination of the instrument with the change in fair value recorded to earnings. See discussion related to the derivative liabilities in Note 5 and warrants in Note 6.
					On April 23, 2012, the Company borrowed $32,500 from Asher Enterprises. The maturity date of this note is January 25, 2013. This loan bears an interest rate of 8% per annum. Interest on overdue principal after default accrues at an annual rate of 22%. The note became convertible on October 20, 2012, after 180 days following the date of the note. Asher Enterprises has the right to convert all or a portion of the remaining outstanding principal amount of this note into shares of the Company’s Common Stock. The conversion price is 49% multiplied by the average of the lowest two trading prices for the Common Stock during the twenty trading day period ending on the latest complete trading day prior to the conversion date. During the year ended March 31, 2013, Asher Enterprise converted principal of $32,500 and accrued interest of $1,300 into 107,447,465 common shares, bringing the note balance to $0.
	Magna Group, LLC
					On June 21, 2012, the Company borrowed $37,500 from Asher Enterprises. The maturity date of this note is March 25, 2013. This loan bears an interest rate of 8% per annum. Interest on overdue principal after default accrues at an annual rate of 22%. The note became convertible on December 18, 2012, after 180 days following the date of the note. Asher Enterprises has the right to convert all or a portion of the remaining outstanding principal amount of this note into shares of the Company’s Common Stock. The conversion price is 53% multiplied by the average of the lowest two trading prices for the Common Stock during the forty trading day period ending on the latest complete trading day prior to the conversion date. During the year ended March 31, 2013, Asher Enterprise converted principal of $37,500 and interest of $1,500 into 143,287,036 common shares, bringing the note balance to $0.
	On May 2, 2013 Magna Group LLC purchased the note payable of $60,562 from Mrs. Nancy Louise Jones and entered into an amended debt agreement with the Company. See Note 3. On May 9, 2013, Magna issued another convertible note of $11,500 to the Company. The note bears interest of 12% per annum, is due on January 9, 2014 and is convertible into common shares at a price of 55% multiplied by the lowest volume weighted average price for the Common Stock during the five trading day period ending on the latest complete trading day prior to the conversion date. Magna converted debt principal of $60,562 and interest of $579 into 303,883,942 common shares during the six months ended September 30, 2013.
					As of March 26, 2013, all the Asher convertible notes were fully converted.
	As the Asher debt became convertible on May 1, 2013 and July 29, 2013, the conversion option of Magna convertible notes became tainted, that is, under ASC 815-15 “Derivatives and Hedging”, it should be recorded as derivative liability. The derivative treatment resulted in a full debt discount on the Magna notes. During the six months ended September 30, 2013, debt discount of $67,321 was amortized and the unamortized discount is $4,741 as of September 30, 2013. As a result of the full conversion of Asher convertible debt on September 9, 2013, the derivative treatment on Magna debts ended and the derivative liabilities were reclassified back to equity. See discussion in Note 5.
					The Company analyzed the conversion option of all the Asher notes for derivative accounting consideration under ASC 815-15 “Derivatives and Hedging” and determined that the embedded conversion feature should be classified as a liability due to their being no explicit limit to the number of shares to be delivered upon settlement of the above conversion options. The embedded conversion feature was measured at fair value at the date of inception and at the end of each reporting period or termination of the instrument with the change in fair value recorded to earnings.
	Other Convertible Notes
					Other Third Party Convertible Notes
	The convertible debts were issued in September 2009, bear an interest rate at 8% per annum, due in one year, and are convertible at $0.00001 per share.
					The convertible debts were issued in September 2009, bear an interest rate at 8% per annum, due in one year, and are convertible at $0.00001 per share.
	On September 12, 2013, one of the debt holder assigned $9,170 note to Fierce Entertainment LLC. The maturity date of this amended note is September 12, 2014. This loan bears an interest rate of 8% per annum. The note is convertible into common stock at $0.0001 per share. The Company evaluated the application of ASC 470-50 and ASC 470-60 and concluded the amended term dose not constituted a debt extinguishment or troubled debt restructuring.
					During the year ended March 31, 2013, $18,900 related party convertible debt was reclassified to third party convertible note. This is due to the debt assignment from a related-party debt holder to a third-party debt holder. The Company did not enter into a new debt agreement with the new debt holder and there is no change to the original terms of the promissory note.
	During the six months ended September 30, 2013, debt principal of $5,895 and interest of $2,850 has been converted into 874,500,000 common shares. As of September, 30, 2013, the convertible note has an outstanding balance of $14,382.
					During the year ended March 31, 2013, debt principal of $2,785 has been converted into 278,450,000 common shares.
	In addition, the Company also had a convertible note due to related party of $1,550 as of September 30, 2013.
					As a result of the issuance of convertible debt to Asher Enterprise on March 29, 2012 and the reclassification of Asher Enterprise nonconvertible note to convertible note during the year ended March 31, 2013, the conversion option of all other third party convertible notes became tainted. Under ASC 815-15 “Derivatives and Hedging”, all other tainted share settle able instruments must be reclassified from liability to equity. As a result of the full conversion of Asher convertible debts on March 26, 2013, the derivative treatment on these other third convertible notes ended and the derivative liabilities must be reclassified back to equity. See discussion in Note 7.
	As the Asher debt became convertible on May 1, 2013 and July 29, 2013, the conversion option of all other third party convertible notes became tainted. Under ASC 815-15 “Derivatives and Hedging”, it should be recorded as derivative liability. As a result of the full conversion of Asher convertible debt on September 9, 2013, the derivative treatment on these convertible debts ended and the derivative liabilities were reclassified back to equity. See discussion in Note 5.

Derivative_Liabilities

Derivative Liabilities	6 Months Ended				12 Months Ended
	Sep. 30, 2013				Mar. 31, 2013
Notes to Financial Statements	'				'
Note 5 - DERIVATIVE LIABILITIES	'				'
	Convertible Notes				FOR THE YEAR ENDED MARCH 31, 2013
					Asher Enterprise, Inc. Convertible Notes
	The Company valued the embedded derivatives (see discussion below) using Black-Scholes Option Pricing Model based on the following assumptions:
					As discussed in Note 5, the Company determined that the instruments embedded in the convertible note should be classified as liabilities and recorded at fair value due to their being no explicit limit to the number of shares to be delivered upon settlement of the above conversion options. The fair value of the instruments was determined using multinomial lattice model based on the following assumptions:
	- Dividend yield: 0%
	- Volatility: 216.68%-290.85%				- The projected volatility curve for each valuation period was based on the historical volatility of 20 comparable companies.
	- Risk free rate: 0.03%-0.10%				- 1-year Volatility 156%-195%
					- An event of default would occur 0% of the time, increasing 1.00% per month to a maximum of 5%;
	Asher Enterprises				- Asher would redeem based on availability of alternative financing, increasing 2.0% monthly to a maximum of 20%;
	As discussed in Note 4, Asher note of $16,000 and $32,500 became convertible on May 1, 2013 and July 29, 2013, respectively. The conversion feature for Asher note of $16,000 and $32,500 should be classified as derivative liabilities and recorded at fair value. The fair value of the conversion feature for Asher note of $16,000 was determined to be $132,409 on May 1, 2013 and was recognized as additional paid in capital. The fair value of the conversion feature for Asher note of $32,500 was determined to be $74,286 on July 29, 2013 of which $32,500 was recorded as debt discount and 41,786 was recorded as derivative loss. As a result of full conversion on May 29, 2013 and September 9, 2013, under ASC 815-15 “Derivative and Hedging”, the instrument should be measured at fair value at the date of the termination with the change in fair value recorded earnings. Total fair value of the conversion feature on conversion dates was $223,892 and this value was reclassified out of liabilities to equity.				- Asher would automatically convert the note at maturity if the registration was effective and the company was not in default.

	Magna Group LLC				The fair value of the conversion feature of $15,120 Asher note issued on March 29, 2012 was determined to be $23,309. Out of $23,309, $15,120 was recognized as debt discount and $8,189 was recognized as loss on extinguishment of debt. As a result of the full conversions in April, 2012, under ASC 815-15 “Derivatives and Hedging”, the instruments are measured at fair value at the date of termination with the change in fair value recorded to earnings. The fair value of the instruments related to the $15,120 Asher note converted was $25,007 and was reclassified out of liabilities to equity.
	As discussed in Note 4, the conversion feature of Magna notes were tainted by Asher note on May 1, 2013 and July 29, 2013 and should be classified as derivative liabilities and recorded at fair value. On May 1, 2013 the fair value of the conversion feature of the two Magna notes was determined to be $139,524, out of which $72,062 was recorded as debt discount and $67,462 was recorded as derivative loss. On July 29, 2013 the fair value of the conversion feature of the two Magna notes was determined to be $50,575 and was recognized as additional paid in capital. As a result of conversion of $10,000, $8,000 and $9,362 debt principal on May 10, 2013, July 30, 2013 and August 19, 2013, respectively and the termination of derivative treatment on May 29, 2013 and September 9, 2013, under ASC 815-15 “Derivative and Hedging”, the instrument should be measured at fair value at the date of the termination with the change in fair value recorded earnings. Total fair value of the conversion feature on conversion and termination dates was $202,465 and this value was reclassified out of liabilities to equity.
					As discussed in Note 5, $45,000 Asher note issued on February 9, 2012 became convertible on August 7, 2012. The fair value of the conversion feature was determined to be $65,835. Out of $65,835, $45,000 was recognized as debt discount and $20,835 was recognized as loss on derivative. As a result of the note conversions in August, September October and November, 2012, under ASC 815-15 “Derivatives and Hedging”, the instruments are measured at fair value at the date of conversions with the change in fair value recorded to earnings. The fair value of the instruments related to $45,000 Asher note converted was $62,087 and was reclassified out of liabilities to equity.
	Other Third Party and Related Party Convertible Notes
	As discussed in Note 4, the conversion feature of other third party notes was tainted by Asher note on May 1, 2013 and July 29, 2013. In addition, the conversion feature of related party convertible debt of $1,550 was also tainted for the same reason. The conversion features should be classified as derivative liabilities and recorded at fair value. On May 1, 2013 and July 29, 2013, the fair value of the conversion feature of these debts was determined to be $2,485,220 and $805,280, respectively and was recorded as additional paid in capital. As a result of conversion of $250 and $2,250 debt principal on May 2, 2013 and August 21, 2013, respectively and the termination of derivative treatment on May 29, 2013 and September 9, 2013, under ASC 815-15 “Derivative and Hedging”, the instrument should be measured at fair value at the date of the termination with the change in fair value recorded earnings. Total fair value of the conversion feature on conversion and termination dates was $1,692,317 and this value was reclassified out of liabilities to equity.				As discussed in Note 5, $32,500 Asher note issued on April 23, 2012 became convertible on October 20, 2012. The fair value of the conversion feature on October 20, 2012 was determined to be $58,137. Out of $58,137, $32,500 was recognized as debt discount and $25,637 was recognized as loss on derivative. As a result of note conversions in October, November, December, 2012 and January 2013, under ASC 815-15 “Derivatives and Hedging”, the instruments are measured at fair value at the date of termination with the change in fair value recorded to earnings. The fair value of the instruments related to $32,500 Asher note converted was $60,238 and was reclassified out of liabilities to equity.

	Warrants				As discussed in Note 5, $37,500 Asher notes became convertible on December 18, 2012. The fair value of the conversion feature was determined to be $66,326. Out of $66,326, $37,500 was recognized as debt discount and $28,826 was recognized as loss on derivative. As a result of note conversions in January, February and March, 2013, under ASC 815-15 “Derivatives and Hedging”, the instruments are measured at fair value of termination with the change in fair value recorded to earnings. The fair value of the instruments related to $37,500 Asher note converted was $68,693 and was reclassified out of liabilities to equity.

	As discussed in Note 4, 49,230,769 warrants issued with the Asher debt should be classified as derivative liability and recorded at fair value at the termination date. Asher settled all the warrants on June 5, 2013. The fair value of the warrants on June 5, 2013 was determined to be $24,614 using Black-Scholes Option Pricing Model based on the following assumptions and was reclassified out of liabilities to equity:				Other Third Party and Related Party Convertible Notes

	- Dividend yield: 0%				The fair value of the instruments was determined based on the following assumptions:
	- Volatility: 353.50%
	- Risk free rate: 0.75%				- The projected volatility curve for each valuation period was based on the historical volatility of 20 comparable companies.
					- 1-year Volatility 156%-195%
	The following table summarizes the derivative liabilities included in the consolidated balance sheet:				- An event of default would occur 0% of the time, increasing 1.00% per month to a maximum of 5%;
					- The holder redeem based on availability of alternative financing, increasing 20.0% monthly to a maximum of 95%;
	Balance at March 31, 2013	$	23,550		- The holder would convert monthly (equal to the average trading volume over the last 6 months)
	ASC 815-15 additions				- The holder would exercise the note as they become exercisable at the target price which is the greater of 20 times the initial exercise price; reset exercise price or stock price.
	Asher Enterprise note		206,695
	Magna Group LLC notes		190,099		As a result of full conversion of $15,120 Asher note on April 9, 2012, under ASC 815-15 “Derivatives and Hedging”, all other tainted share settle able instruments must be measured at fair value of termination with the change in fair value recorded to earnings. The fair value of the conversion feature on April 9, 2012 was $246,559 and this value was reclassified out of liabilities to equity.
	Other convertible notes		3,290,500
	ASC 815-15 deletions				As discussed in Note 5, on August 7, 2012, $45,000 Asher note issued on February 9, 2012 became convertible. Under ASC 815-15 “Derivatives and Hedging”, all other share-settle able instruments must be reclassified from equity to liability. The fair value of the conversion feature on August 7, 2012 was determined to be $377,248 and this was recorded as a deduction in Additional Paid-in Capital.
	Asher Enterprise note		(223,892	)
	Magna Group LLC notes		(202,465	)	As discussed in Note 5, $2,785 other convertible notes were converted to common stock during the year ended March 31, 2013. Under ASC 815-15 “Derivatives and Hedging”, the instruments are measured at fair value at the date of termination with the change in fair value recorded to earnings. The fair value of the instruments related to $2,785 notes converted was $52,562 and was reclassified out of liabilities to equity.
	Other convertible notes		(1,692,317	)
	Asher Enterprise warrants		(24,614	)	As discussed in Note5, all the convertible Asher notes were fully converted to common stock on March 26, 2013, the conversion feature of these other convertible debts was no longer tainted. Under ASC 815-15 “Derivatives and Hedging”, the conversion feature of these other convertible debts must be measured at fair value of termination with the change in fair value recorded to earnings. The fair value of the conversion feature on these other convertible debts on March 26, 2013 was $305,980 and was reclassified out of liabilities to equity.
	Change in fair value		(1,567,556	)
	Balance at September 30, 2013	$	0		Warrants

	The following table summarizes the derivative (gain) or loss recorded as a result of the derivative liabilities above:				As discussed in Note 4, 49,230,769 warrants to purchase common stock were issued to Asher Enterprise on November 2, 2012. The fair value of the warrants was determined using multinomial lattice model based on the following assumptions:

	For the Six Months Ended September 30, 2013				- The projected volatility curve for each valuation period was based on the historical volatility of 20 comparable companies.
	Excess of fair value of liabilities over note payable	$	109,247		- 5-year Volatility 342%-380%
	Change in fair value		(1,567,556	)	- The holder would exercise the warrant as they become exercisable at target prices of 2 times the stock price or higher
	Total Derivative (Gain) Loss	$	1,458,309		- The holder would exercise the warrant at maturity if the stock price was above the project reset prices.
					- The reset of the exercise price is highly probable and resets are projected to decrease the $0.0000325 exercise at issuance to $0.0000123 at maturity

					The fair value of the warrants on issuance date was $21,143, out of which $16,000 was recorded as debt discount and $5,143 was recognized as loss on derivative.

					Under ASC 815-15 “Derivatives and Hedging”, the derivative liabilities were subsequently measured at fair value at the end of each reporting period with the change in fair value recorded to earnings. The fair value of the derivatives related to the warrants on March 31, 2013 was $23,550. The change in fair value is $2,407 and was recognized as loss on derivative.

					FOR THE YEAR ENDED MARCH 31, 2012

					Asher Enterprise, Inc.

					As discussed in Note 5, the Company determined that the instruments embedded in the $15,120 Asher convertible note should be classified as liabilities and recorded at fair value due to their being no explicit limit to the number of shares to be delivered upon settlement of the above conversion options. The fair value of the instruments was determined to be $23,309 using the following assumptions:

					- The projected volatility curve for each valuation period was based on the historical volatility of 20 comparable companies.
					- 1-year Volatility on March 29, 2012 156%
					- 1-year Volatility on March 31, 2012 156%
					- An event of default would occur 0% of the time, increasing 1.00% per month to a maximum of 5%;
					- Asher would redeem based on availability of alternative financing, increasing2.0% monthly to a maximum of 20%;
				- Asher would automatically convert the note at maturity if the registration was effective and the company was not in default.

				Out of $23,309, $15,120 was recognized as debt discount and $8,189 was recognized as loss on extinguishment of debt.

				Other Third Party and Related Party Convertible Notes

				As discussed in Note 5 and Note 6, as a result of the $15,120 Asher convertible note issued on March 29, 2012, under ASC 815-15 “Derivatives and Hedging”, all other share-settle able instruments must be reclassified from equity to liability. The fair value of the conversion feature on March 29, 2012 was determined to be $566,072, and this was recorded as a deduction in Additional Paid-in Capital. The fair value was measured using the following assumptions:

				- The projected volatility curve for each valuation period was based on the historical volatility of 20 comparable companies.
				- 1-year Volatility on March 29, 2012 156%
				- 1-year Volatility on March 31, 2012 156%
				- An event of default would occur 0% of the time, increasing 1.00% per month to a maximum of 5%;
				- The holder redeem based on availability of alternative financing, increasing20.0% monthly to a maximum of 95%;
				- The holder would convert monthly (equal to the average trading volume over the last 6 months)
				- The holder have not converted to date despite the conversion option being in the money, so no trigger price for early conversion was considered.

				Under ASC 815-15 “Derivatives and Hedging” the liabilities were subsequently measured at fair value at the end of each reporting period with the change in fair value recorded to earnings. The fair value of the embedded conversion feature of all the convertible notes on March 31, 2012 was $529,583 and $59,798 was recognized as gain on derivative.

				The following table summarizes the derivative liabilities included in the consolidated balance sheet:

				Balance at March 31, 2011		$	-
				ASC 815-15 additions			-
				(Asher Enterprise)			23,309
				(Other Convertible Notes)			566,072
				Change in fair value			(59,798	)
				Balance at March 31, 2012			529,583
				ASC 815-15 addition (Asher)			190,298
				ASC 815-15 addition (Other)			377,248
				ASC 815-15 addition (Warrants)			21,143
				ASC 815-15 deletion (Asher)			(216,025	)
				ASC 815-15 deletion (Other)			(605,101	)
				Change in fair value			(273,596	)

				Balance at March 31, 2013		$	23,550

				The following table summarizes the derivative (gain) or loss recorded as a result of the derivative liabilities above:

				For the Year Ended March 31, 2012
				Excess of fair value of liabilities over note payable		$	0
				Change in fair value			(59,798	)
				Total Derivative (Gain) Loss		$	(59,798	)

				For the Year Ended March 31, 2013
				Excess of fair value of liabilities over note payable		$	80,441
				Change in fair value			(273,596	)
				Total Derivative (Gain) Loss		$	(193,155	)

Equity

6 Months Ended

12 Months Ended

Sep. 30, 2013

Mar. 31, 2013

Notes to Financial Statements

Note 6 - EQUITY

Warrants

For the Year Ended March 31, 2013:

Shares issued for convertible notes:

On June 5, 2013, Asher Enterprises exercised 26,373,626 warrants for common stock. Instead of paying cash to the Company, Asher Enterprises forfeited the remaining 22,857,143 warrants as consideration given to exercise the warrants. The following table summarizes the Company’s warrant activity for the six months ended September 30, 2013:

During the year ended March 31, 2013, convertible debts of $132,905 along with accrued interest of $4,600 were converted into 637,664,432 common shares. See Note 5.

Number of Units

Weighted-Average Exercise Price

Weighted-Average Remaining Contractual Term (in years)

Intrinsic value

Shares issued for services:

Outstanding at March 31, 2013

49,230,769

4.59

52,554

Exercises

(26,373,626

)

During the year ended March 31, 2013, the Company issued 331,197,000 shares of common stock to employees and third party consultants as compensation. The fair value of the shares was determined to be $254,340.

Forfeitures

(22,857,143

)

Outstanding at September 30, 2013

Shares issued for cash

Common Shares issued for convertible notes and cash:

During the year ended March 31, 2013, the Company issued 70,000,000 shares for cash totaling $35,000.

During the six months ended September 30, 2013, convertible debts of $114,957 along with accrued interest of $5,369 were converted into 1,652,322,404 common shares. See Note 4.

Warrants Issued

Conversion of Preferred Stock into Common Shares

As discussed in Note 4, along with the note payable, the Company issued warrants to purchase 49,230,769 shares of common stock to Asher Enterprise Inc. The warrants expire 5 years after issuance and have an exercise price of $0.0000325. The exercise price can adjust downward if the Company issues common stock at a price per share lower than the current exercise price. See discussion in Note 4 and 7. These are the only outstanding and exercisable warrants the Company has. The weighted average exercise price is $0.0000325, and the weighted average remaining term is 4.59 years. As of March 31, 2013, the warrants had an intrinsic value of $52,554.

On May 1, 2013, Tal L Kapelner converted 10,000 shares of preferred stock series B into 100,000,000 common shares.

For the Year Ended March 31, 2012:

Common shares issued for services

Preferred Stock Conversion

During the six months ended September 30, 2013, the Company issued 276,470,000 shares of common stock to employees and third party consultants as compensation. The fair value of the shares was determined to be $85,141 of which $3,517 was for deferred compensation accrued as of March 31, 2013.

In July and August 2011, certain Series B preferred stock holders converted 8,500 such shares into 17,000,000 common shares.

Common shares issued for cash

On July 7, 2011, the Company modified the February 3, 2011 Share Exchange Agreement and agreed to assume $100,000 in new debt which is shown as a reduction of our Paid-In Capital. The note was converted into 10,000 shares of Series B Preferred Stock during the fiscal year ended March 31, 2012.

During the six months ended September 30, 2013, the Company issued 110,000,000 shares of common stock for cash totaling $55,000.

Shares issued for services

Common shares issued acquisition of Amiga Games, Inc.

On September 14, 2011, the Company issued 2.75 million common shares to a consulting company for services fair valued at $26,675.

On August 19, 2013, the Company issued 500,000,000 common stocks in exchange for all of the outstanding shares of Amiga Games, Inc. The fair value of the shares was determined to be $400,000. See note 7.

On December 2, 2011, the Company issued 44.5 million common shares to its employees and various consulting companies with fair value totaling $151,300.

In February, 2012, a shareholder of the Company transferred 10 million shares to another individual for settling a lawsuit and valued at $69,000.

Shares issued for convertible notes

During the year ended March 31, 2012, $2,178 of convertible debts were converted into 217.8 million common shares.

Acquisition

Acquisition	6 Months Ended
	Sep. 30, 2013
Notes to Financial Statements	'
NOTE 7 - ACQUISITION	'
	On August 19, 2013, the Company purchased all of the outstanding shares of Amiga Games, Inc. for 500,000,000 common shares. Amiga Games, Inc. licenses classic video game libraries and intends to resurrect classic game titles by giving them new life on today's gaming platforms such as smart phones, PCs, modern game consoles, and tablets. The Company has determined that control of the acquired assets changed hands on August 19, 2013 in accordance with ASC 805-10 (Business Combination) the 500,000,000 shares were valued using the $0.0008 per share closing price on that date for total purchase price consideration of $400,000.

	In accordance with purchase acquisition accounting, the company initially allocated the consideration to the net tangible and identifiable intangible assets, based on their estimated fair values as of the date of acquisition. Goodwill represents the excess of the purchase price over the fair value of the underlying net tangible and identifiable intangible assets.

	The following table summarizes the estimated fair values of the assets acquired and liabilities assumed at the acquisition date.


	Tangible assets	$	-
	Customer relationships		134,503
	Goodwill		265,497
	Total purchase price	$	400,000

	The tangible and identifiable intangible assets acquired have minimal activities in the past years. The Company believes the operating activity does not have a material impact on the unaudited consolidated pro forma information.

Subsequent_Events

Subsequent Events	6 Months Ended	12 Months Ended
Subsequent Events	Sep. 30, 2013	Mar. 31, 2013
Notes to Financial Statements	'	'
Note 8 - SUBSEQUENT EVENTS	'	'
	During October, 2013, Asher converted debt principal of $5,800 into 116,000,000 common shares, Fierce Entertainment LLC converted debt principal of $9,170 into 91,705,000 common shares and other convertible debt holders converted debt principal of $2,450 into 245,000,000 common shares.	On April 10, 2013, the Company borrowed $28,000 from Asher Enterprises. The maturity date of this note is January 15, 2014. This loan bears an interest rate of 8% per annum. Interest on overdue principal after default accrues at an annual rate of 22%. The conversion price is 50% multiplied by the average of the lowest two trading prices for the Common Stock during the twenty trading day period ending on the latest complete trading day prior to the conversion date.

	On October 22, 2013, the Company borrowed $14,000 from SFH Capital LLC. The maturity date of this note is October 22, 2014. This loan bears an interest rate of 12% per annum.	On May 2, 2013, Nancy Louise Jones assigned her $60,562 note to a third party and the Company entered into an amended convertible debt agreement with the third party creditor. The maturity date of this amended note is January 2, 2014. This loan bears an interest rate of 12% per annum. The conversion price is 55% multiplied by the lowest trading price for the Common Stock during the five trading day period ending on the latest complete trading day prior to the conversion date.

	On October 29, 2013, the Company borrowed $4,000 from SFH Capital LLC. The maturity date of this note is October 29, 2014. This loan bears an interest rate of 8% per annum.	On May 9, 2013, the Company borrowed $11,500 from a third party. The maturity date of this note is January 9, 2014. This loan bears an interest rate of 12% per annum. Interest on overdue principal after default accrues at an annual rate of 22%. The conversion price is 55% multiplied by the lowest trading price for the Common Stock during the five trading day period ending on the latest complete trading day prior to the conversion date.

		On May 13, 2013 the Company borrowed $27,500 from Asher Enterprises. The maturity date of this note is February 17, 2014. This loan bears an interest rate of 8% per annum. Interest on overdue principal after default accrues at an annual rate of 22%. The conversion price is 50% multiplied by the average of the lowest two trading prices for the Common Stock during the twenty trading day period ending on the latest complete trading day prior to the conversion date.

		On May 1, Tal L Kapelner converted 10,000 shares of preferred stock series B into 100,000,000 common shares.

		On June 5, 2013, Asher Enterprises exercised the warrants issued on November 2, 2012 for 26,373,626 shares of common stock at $0.000325 per share.

		During April, May and June 2013, $61,985 of debts and accrued interests were converted into 545,589,979 common shares.

Related_Party_Balances_and_Tra

Related Party Balances and Transactions	12 Months Ended
	Mar. 31, 2013
Notes to Financial Statements	'
Note 13 - RELATED PARTY BALANCES AND TRANSACTIONS	'
	Accounts receivable from related party

	The Company and 3D Conversion Rights, a company wholly owned by Mr. John Diaz, the former CEO and major shareholder of the Company entered into an exclusive license agreement on March 25, 2012. Based on the terms of this license agreement, 3D Conversion Rights agreed to pay to the Company an aggregate amount of $225,000 as the license fee, by the cancellation of a $177,600 note payable to 3D Conversion Rights along with accrued interest of $600 and payment of $46,800 in certified funds before June 30, 2012. As of March 31, 2013 and 2012, the Company has a receivable from 3D Conversion Rights in the amount of $0 and $46,800.

	Due to related party

	Due to related party consists of the following:

		March 31,		March 31,
		2013		2012

	Nancy Louise Jones	$	60,562	$	60,562
	Other	$	2,572		-
	Total	$	63,134	$	60,562

	Mrs. Nancy Louise Jones

	On November 26, 2010, the Company borrowed $60,562 from Mrs. Nancy Louise Jones, wife of Mr. John Diaz, the former CEO and major shareholder. The maturity date of this loan is September 1, 2012 and was extended to September 8, 2013. The Company evaluated the application of ASC 470-50 and ASC 470-60 and concluded that the extension of maturity constituted a debt modification, rather than a debt extinguishment or a troubled debt restructuring. As this loan bears no interest, in accordance with ASC 835-30 Imputation of Interest, the Company uses 8%, the prevailing rate for similar debt, to recognize the imputed interest expense of $5,449 on this debt for the year ended March 31, 2013 and $4,845 for the year ended March 31, 2012. The imputed interest expense is accounted as a capital transaction and recorded as an increase of Additional Paid-In Capital.

Convertible_Debts_Related_Part

Convertible Debts Related Party	12 Months Ended
Convertible Debts Related Party	Mar. 31, 2013
Notes to Financial Statements	'
Note 14 - CONVERTIBLE DEBTS - RELATED PARTY	'
	Convertible debts – related party outstanding, net of debt discount of $12,835, on March 31, 2011	$	21,615
	Add: Amortization of debt discount		12,835
	Less: convertible debt transferred from related party to third party - See Note 5		(14,000	)
	Convertible debts – related party outstanding, net of debt discount of $0, on March 31, 2012		20,450
	Less: reclassification to third party convertible debt		(18,900	)
	Convertible debts outstanding, net of debt discount of $0 on March 31, 2013	$	1,550

	These convertible debts were originally issued in March, and December 2010, respectively, bear an interest rate at 8% per annum, due in one year, and are convertible at $0.00001 per share. The debts are in default as of March 31, 2013.

	As a result of the issuance of convertible debt to Asher Enterprise on March 29, 2012 and the reclassification of Asher Enterprise nonconvertible note to convertible note on August 7, 2012, the conversion option of all other related party convertible notes became tainted. Under ASC 815-15 “Derivatives and Hedging”, it should be reclassified from equity to liability. As a result of the full conversion of Asher convertible debts on March 26, 2013, the derivative treatment on these related party convertible notes ended and the derivative liabilities must be reclassified back to equity. See discussion in Note 7.

Preferred_Stock

Preferred Stock	12 Months Ended
Preferred Stock	Mar. 31, 2013
Notes to Financial Statements	'
Note 15 - PREFERRED STOCK	'
	Each share of Series A preferred stock is convertible at any time into the number of common shares equal to four times the sum of all outstanding common and Series B and Series C preferred shares at the time of conversion divided by the number of Series A preferred shares. Series A shareholders may receive dividends as declared by the Board. The Company has 10,000 Series A preferred shares outstanding at March 31, 2013 and 2012.

	On March 3, 2013 a Stock Purchase Agreement was consummated between John Diaz; the largest and controlling shareholder of Writers’ Group Film Corp., and its former President and Chairman, and EAM Delaware LLC, a Delaware limited liability company controlled by Eric Mitchell, the current President and Chairman of Writers’ Group Film Corp.

	The transaction was for the sale of 10,000 shares of Preferred Class, Series A Stock in WRIT currently held by Mr. Diaz, which represents a controlling block of stock in consideration for $10,000.

	Each share of Series B preferred stock is convertible into the number of common shares equal to the designated $2 initial price of the Series B preferred stock divided by one hundred times the par value of the common stock subject to adjustments as may be determined by the Board of Directors from time to time. Series B shareholders may receive dividends as declared by the Board. On July 7, 2011, the Company modified the February 3, 2011 Share Exchange Agreement and assumed $100,000 in new debt which is shown as a reduction of Paid-In Capital. The note was converted into 10,000 Series B shares during fiscal 2012.The Company has 10,000 Series B shares outstanding at March 31, 2013 and 2012. 8,500 Series B shares were converted into 17,000,000 common shares during fiscal 2012.

	Each share of Series C preferred stock is convertible at any time into 500 common shares. Series C holders may receive dividends as declared by the Board. The Company has no Series C shares outstanding at March 31, 2013 and 2012.

	The Company evaluated the application of ASC 815-15 and ASC 815-40 for the embedded conversion feature of preferred stock listed above and concluded the embedded conversion option should be classified as equity.

Concentration

Concentration	12 Months Ended
Concentration	Mar. 31, 2013
Notes to Financial Statements	'
Note 16 - CONCENTRATION	'
Note 16 - CONCENTRATION	For the fiscal year ended March 31, 2013 and 2012, 100% of the Company’s revenue is generated from license fees from two customers, Anvil International and 3D Conversion Rights.

Income_Taxes

Income Taxes	12 Months Ended
	Mar. 31, 2013
Notes to Financial Statements	'
Note 17 - INCOME TAXES	'
	Potential benefits of income tax losses are not recognized in the accounts until realization is more likely than not. The Company has net losses of $392,769 and $216,784 as of March 31, 2013 and 2012. The following table shows the net deferred tax benefit:

		March 31,			March 31,
		2013			2012
	Deferred Tax Benefit	$	69,145		$	4,438
	Allowance		(69,145	)		(4,438	)
	Net Deferred Tax Benefit	$	-		$	-

	Pursuant to ASC 740, the Company is required to compute tax asset benefits for net operating losses carried forward. Potential benefit of net operating losses have not been recognized in these financial statements because the Company cannot be assured it is more likely-than-not it will utilize the net operating losses carried forward in future years which will start to expire in the year of 2031.

Organization_Business_Operatio1

Organization, Business Operations and Significant Accounting Policies (Policies)

6 Months Ended

12 Months Ended

Sep. 30, 2013

Mar. 31, 2013

Organization Business Operations And Significant Accounting Policies Policies

Organization and Business Operations

A reclassification has been made to the balance sheet as of March 31, 2013 to conform to the current period’s presentation.

Capitalized Software Costs

Goodwill and intangible assets

Fair Value of Measurement

The three levels of the fair value hierarchy defined by ASC 820 are as follows:

The following table sets forth by level within the fair value hierarchy the Company’s financial assets and liabilities that were accounted for at fair value as of June 30, 2013 and March 31, 2013. As required by ASC 820, financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. The Company’s assessment of the significance of a particular input to the fair value measurement requires judgment, and may affect the valuation of fair value assets and liabilities and their placement within the fair value hierarchy levels.

As of September 30, 2013

Total

Quoted Prices in Active

Significant Other

Significant Unobservable

As of March 31, 2013

Total

Quoted Prices in Active Markets

Significant Other Observable

Significant Unobservable

Markets

Observable

Inputs Level 3

for Identical Instruments Level 1

Inputs Level 2

Inputs Level 3

for Identical Instruments

Inputs Level 2

Derivative Liabilities

23,550

Level 1

Derivative Liabilities

As of March 31, 2012

Total

Quoted Prices in Active Markets

Significant Other Observable

Significant Unobservable

for Identical Instruments Level 1

Inputs Level 2

Inputs Level 3

Total

Quoted Prices in Active

Significant Other

Significant

Derivative Liabilities

529,583

As of March 31, 2013

Markets

Observable

Unobservable

for Identical Instruments

Inputs Level 2

Inputs Level 3

Level 1

Derivative Liabilities

23,550

Basis of Presentation and Consolidation

Use of Estimates

Correction of Prior Period

Cash and Cash Equivalents

Cash and cash equivalents include cash on hand, demand deposits with banks and liquid investments with an original maturity of three months or less.

Accounts Receivable

Revenue Recognition

Based on Revenue Recognition Requirement for Film Sales (ASC 926-605-25), the Company recognizes film license revenues when all of the following conditions are met:

- Persuasive evidence of a sale or licensing arrangement with a customer exists

- The film is complete and, in accordance with the terms of the arrangement, has been delivered or is available for immediate and unconditional delivery

- The license period of the arrangement has begun and the customer can begin its exploitation, exhibition, or sale

- The arrangement fee is fixed or determinable

- Collection of the arrangement fee is reasonably assured

Income Taxes

Stock-based Compensation

Embedded Conversion Feature

Net Loss per Share

Recent Accounting Pronouncements

We do not expect the adoption of recently issued accounting pronouncements to have a significant impact on our results of operations, financial position or cash flow.

Organization_Business_Operatio2

Organization, Business Operations and Significant Accounting Policies (Tables)

6 Months Ended

12 Months Ended

Sep. 30, 2013

Mar. 31, 2013

Organization Business Operations And Significant Accounting Policies Policies

ORGANIZATION, BUSINESS OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES

The Company’s assessment of the significance of a particular input to the fair value measurement requires judgment, and may affect the valuation of fair value assets and liabilities and their placement within the fair value hierarchy levels.

As of March 31, 2013

Total

Quoted Prices in Active Markets

Significant Other Observable

Significant Unobservable

for Identical Instruments Level 1

Inputs Level 2

Inputs Level 3

As of September 30, 2013

Total

Quoted Prices in Active

Significant Other

Significant Unobservable

Derivative Liabilities

23,550

Markets

Observable

Inputs Level 3

for Identical Instruments

Inputs Level 2

Level 1

As of March 31, 2012

Total

Quoted Prices in Active Markets

Significant Other Observable

Significant Unobservable

Derivative Liabilities

for Identical Instruments Level 1

Inputs Level 2

Inputs Level 3

Derivative Liabilities

529,583

Total

Quoted Prices in Active

Significant Other

Significant

As of March 31, 2013

Markets

Observable

Unobservable

for Identical Instruments

Inputs Level 2

Inputs Level 3

Level 1

Derivative Liabilities

23,550

Notes_Payable_Tables

Notes Payable (Tables)	6 Months Ended					12 Months Ended
	Sep. 30, 2013					Mar. 31, 2013
Notes Payable Tables	'					'
Note payable	'					'
	Notes payable consists of the following:						March 31,		March 31,
		September 30,		March 31,			2013		2012
		2013		2013
						Note payable, net of debt discount of $7,362 and $0 respectively	$	41,138	$	45,000
	Note payable, net of debt discount of $0 and $7,362, respectively	$	67,500	$	101,700

Convertible_Debt_Tables

Convertible Debt (Tables)	6 Months Ended				12 Months Ended
Convertible Debt (Tables)	Sep. 30, 2013				Mar. 31, 2013
Convertible Debt Tables	'				'
Convertible Notes	'				'
					Convertible debt outstanding, net of debt discount of $0, on March 31, 2011	$	6,790
	Convertible debt outstanding, net of debt discount of $0 on March 31, 2013	$	20,727		Less: principal converted into common stock		(2,178	)
	Add: Issuance of convertible debts, net of debt discount of $11,500		-		Add: convertible debt transferred from related party to third party with accrued interest, net of debt discount of $15,120		-
	Assignment from Nancy Louise Jones, net of debt discount of $60,562		-		Convertible debt outstanding, net of debt discount of $15,120, on March 31, 2012	$	4,612
	Reclassification of Asher $16,000 debt dated November 2, 2012 from nonconvertible debt to convertible debt, net of debt discount of $7,362		8,638		Add: reclassification from nonconvertible debt to convertible debt, net of debt discount of $45,000		-
	Reclassification of Asher $32,000 debt dated January 30, 2013 from nonconvertible debt to convertible debt, net of debt discount of $32,000		-		Add: issuance of convertible debts, net of debt discount of $70,000		-
	Amortization of debt discount		107,183		Add: reclassification from related-party convertible debt		18,900
	Less: principal converted into common stock		(114,957	)	Less: principal converted into common stock		(132,905	)
	Convertible debt outstanding, net of debt discount of $4,741	$	21,591		Add: amortization of debt discount		130,120
					Convertible debts outstanding, net of debt discount of $0 on March 31, 2013	$	20,727

Derivative_Liabilities_Tables

Derivative Liabilities (Tables)	6 Months Ended				12 Months Ended
Derivative Liabilities (Tables)	Sep. 30, 2013				Mar. 31, 2013
Derivative Liabilities Tables	'				'
Derivative liabilities included in the consolidated balance sheet	'				'
	The following table summarizes the derivative liabilities included in the consolidated balance sheet:				Balance at March 31, 2011	$	-
					ASC 815-15 additions		-
	Balance at March 31, 2013	$	23,550		(Asher Enterprise)		23,309
	ASC 815-15 additions				(Other Convertible Notes)		566,072
	Asher Enterprise note		206,695		Change in fair value		(59,798	)
	Magna Group LLC notes		190,099		Balance at March 31, 2012		529,583
	Other convertible notes		3,290,500		ASC 815-15 addition (Asher)		190,298
	ASC 815-15 deletions				ASC 815-15 addition (Other)		377,248
	Asher Enterprise note		(223,892	)	ASC 815-15 addition (Warrants)		21,143
	Magna Group LLC notes		(202,465	)	ASC 815-15 deletion (Asher)		(216,025	)
	Other convertible notes		(1,692,317	)	ASC 815-15 deletion (Other)		(605,101	)
	Asher Enterprise warrants		(24,614	)	Change in fair value		(273,596	)
	Change in fair value		(1,567,556	)
	Balance at September 30, 2013	$	0		Balance at March 31, 2013	$	23,550

Summarizes the derivative (gain) or loss recorded	'				'
	The following table summarizes the derivative (gain) or loss recorded as a result of the derivative liabilities above:				For the Year Ended March 31, 2012
					Excess of fair value of liabilities over note payable	$	0
	For the Six Months Ended September 30, 2013				Change in fair value		(59,798	)
	Excess of fair value of liabilities over note payable	$	109,247		Total Derivative (Gain) Loss	$	(59,798	)
	Change in fair value		(1,567,556	)
	Total Derivative (Gain) Loss	$	1,458,309		For the Year Ended March 31, 2013
					Excess of fair value of liabilities over note payable	$	80,441
					Change in fair value		(273,596	)
					Total Derivative (Gain) Loss	$	(193,155	)

Equity_Tables

Equity (Tables)	6 Months Ended
Equity (Tables)	Sep. 30, 2013
Equity Tables	'
Summarizes the Company's warrant activity	'
	The following table summarizes the Company’s warrant activity for the six months ended September 30, 2013:

		Number of Units			Weighted-Average Exercise Price		Weighted-Average Remaining Contractual Term (in years)		Intrinsic value
	Outstanding at March 31, 2013		49,230,769		$	0		4.59	$	52,554
	Exercises		(26,373,626	)		0		-		-
	Forfeitures		(22,857,143	)		0		-		-
	Outstanding at September 30, 2013		-		$	-		-	$	-

Acquisition_Tables

Acquisition (Tables)	6 Months Ended
	Sep. 30, 2013
Acquisition Tables	'
Summary of estimated fair values of the assets acquired and liabilities	'
	The following table summarizes the estimated fair values of the assets acquired and liabilities assumed at the acquisition date.


	Tangible assets	$	-
	Customer relationships		134,503
	Goodwill		265,497
	Total purchase price	$	400,000

Related_Party_Balances_and_Tra1

Related Party Balances and Transactions (Tables)	12 Months Ended
	Mar. 31, 2013
Related Party Balances And Transactions Tables	'
Due to related party	'
		March 31,		March 31,
		2013		2012

	Nancy Louise Jones	$	60,562	$	60,562
	Other	$	2,572		-
	Total	$	63,134	$	60,562

Convertible_Debts_Related_Part1

Convertible Debts Related Party (Tables)	12 Months Ended
Convertible Debts Related Party (Tables)	Mar. 31, 2013
Notes to Financial Statements	'
Convertible Debts - Related Party	'
	Convertible debts – related party outstanding, net of debt discount of $12,835, on March 31, 2011	$	21,615
	Add: Amortization of debt discount		12,835
	Less: convertible debt transferred from related party to third party - See Note 5		(14,000	)
	Convertible debts – related party outstanding, net of debt discount of $0, on March 31, 2012		20,450
	Less: reclassification to third party convertible debt		(18,900	)
	Convertible debts outstanding, net of debt discount of $0 on March 31, 2013	$	1,550

Income_Taxes_Tables

Income Taxes (Tables)	12 Months Ended
	Mar. 31, 2013
Notes to Financial Statements	'
Net deferred tax benefit	'
	The following table shows the net deferred tax benefit:

		March 31,			March 31,
		2013			2012
	Deferred Tax Benefit	$	69,145		$	4,438
	Allowance		(69,145	)		(4,438	)
	Net Deferred Tax Benefit	$	-		$	-

Organization_Business_Operatio3

Organization, Business Operations and Significant Accounting Policies (Details) (USD $)	Sep. 30, 2013	Mar. 31, 2013	Mar. 31, 2012
Derivative liabilities	'	$23,550	$529,583
Significant Unobservable Inputs Level 3 [Member]	'	'	'
Derivative liabilities	'	23,550	'
Quoted Prices in Active Markets for Identical Instruments Level 1 [Member]	'	'	'
Derivative liabilities	'	'	'
Significant Other Observable Inputs Level 2 [Member]	'	'	'
Derivative liabilities	'	'	'
Significant Unobservable Inputs Level 3 [Member]	'	'	'
Derivative liabilities	'	'	$529,583

Organization_Business_Operatio4

Organization, Business Operations and Significant Accounting Policies (Details Narrative) (USD $)	12 Months Ended
	Mar. 31, 2012
Organization Business Operations And Significant Accounting Policies Policies	'
Additional paid-in capital	$566,072
Increase debt discount	9,942
Increase debt discount other	25,062
Retained earning	556,130
Increase in derivative liability	566,072
Loss on derivative liability	$541,010

Going_Concern_Details_Narrativ

Going Concern (Details Narrative) (USD $)	3 Months Ended		6 Months Ended		12 Months Ended
Going Concern (Details Narrative) (USD $)	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Mar. 31, 2013	Mar. 31, 2012
Going Concern Details Narrative	'	'	'	'	'	'
Accumulated deficit	($465,709)	'	($465,709)	'	$624,261	$231,492
Net loss	-2,432,642	165,420	-1,089,970	-11,988	392,769	216,784
Working capital deficit	$214,601	'	$214,601	'	$214,499	'

Related_Party_Balances_and_Tra2

Related Party Balances and Transactions (Details) (USD $)	Mar. 31, 2013	Mar. 31, 2012
Due to related parties	$63,134	$60,562
Nancy Louise Jones	'	'
Due to related parties	60,562	60,562
OthersMember	'	'
Due to related parties	$2,572	'

Related_Party_Balances_and_Tra3

Related Party Balances and Transactions (Details Narrative) (USD $)	6 Months Ended		12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Mar. 31, 2013	Mar. 31, 2012
Related Party Balances And Transactions Details Narrative	'	'	'	'
Conversion Rights paid	'	$46,800	$46,800	($46,800)
Remaining receivable from 3D Conversion Rights	'	'	0	46,800
Imputed interest expense	'	$2,596	$5,449	$4,845

Notes_Payable_Details

Notes Payable (Details) (USD $)	Sep. 30, 2013	Mar. 31, 2013	Mar. 31, 2012
Notes Payable Details	'	'	'
Note payable, net of debt discount of $0 and $7,362, respectively	$67,500	$101,700	$45,000

Notes_Payable_Details_Narrativ

Notes Payable (Details Narrative) (USD $)	12 Months Ended
Notes Payable (Details Narrative) (USD $)	Mar. 31, 2013
Notes Payable Details Narrative	'
Amortized debt discount	$8,638
Unamortized debt discount	$7,362

Convertible_Debt_Details

Convertible Debt (Details) (USD $)	Mar. 31, 2013	Mar. 31, 2012	Mar. 31, 2011
Convertible Debt Details	'	'	'
Convertible debt outstanding, net of debt discount of $0 on March 31, 2013	$20,727	'	$6,790
Add: convertible debt transferred from related party to third party with accrued interest, net of debt discount of $15,120	'	'	'
Convertible debts outstanding, net of debt discount of $15,120 on March 31, 2012	'	4,612	'
Add: reclassification from related-party convertible debt	18,900	'	'
Add: Issuance of convertible debts, net of debt discount of $11,500	'	'	'
Add: Assignment from Nancy Louise Jones, net of debt discount of $60,562	'	'	'
Add: Reclassification of Asher $16,000 debt dated November 2, 2012 from nonconvertible debt to convertible debt, net of debt discount of $7,362	8,638	'	'
Add: Reclassification of Asher $32,000 debt dated January 30, 2013 from nonconvertible debt to convertible debt, net of debt discount of $32,000	'	'	'
Add: Amortization of debt discount	107,183	'	'
Less: principal converted into common stock	-114,957	-2,178	'
Convertible debt outstanding, net of debt discount of $4,741	$21,591	'	'

Convertible_Debt_Details_Narra

Convertible Debt (Details Narrative) (USD $)	6 Months Ended	12 Months Ended
Convertible Debt (Details Narrative) (USD $)	Sep. 30, 2013	Mar. 31, 2013
Amortized debt discount	'	$8,638
Unamortized debt discount	'	7,362
Convertible debts principal	5,895	'
Convertible debts balance	14,382	'
Accrued interest	2,850	'
Common stock Shares	874,500,000	'
Convertible note due to related party	1,550	'
Debt instrument accrued interest	'	1,800
Debt accrued interest converted into common shares	'	100,522,036
Debt instrument accrued interest converted in common shares, amount	'	32,500
Debt instrument converted in common shares	'	107,447,465
Convertible loan balance outstanding	'	0
Related party convertible debt reclassified	'	18,900
Debt principal amount	'	2,785
Debt converted into common shares	'	278,450,000
Asher Enterprises [Member]	'	'
Amortized debt discount	32,500	'
Convertible debts principal	114,957	'
Accrued interest	5,369	'
Common stock Shares	1,652,322,404	'
Magna Group, LLC [Member]	'	'
Amortized debt discount	67,321	'
Unamortized debt discount	4,741	'
Convertible debts principal	60,562	'
Accrued interest	$579	'
Common stock Shares	303,883,942	'

Convertible_Debts_Related_Part2

Convertible Debts Related Party (Details) (USD $)	Sep. 30, 2013	Mar. 31, 2013	Mar. 31, 2012	Mar. 31, 2011
Convertible Debts Related Party Details	'	'	'	'
Convertible debts - related party outstanding, net of debt discount of $12,835, on March 31, 2011	'	'	'	$21,615
Add: Amortization of debt discount	'	'	12,835	'
Less: convertible debt transferred from related party to third party - See Note 5	'	'	-14,000	'
Convertible debts - related party outstanding, net of debt discount of $0, on March 31, 2012	'	'	20,450	'
Less: reclassification to third party convertible debt	'	-18,900	'	'
Convertible debts outstanding, net of debt discount of $0 on March 31, 2013	$1,550	$1,550	$20,450	'

Derivative_Liabilities_Details

Derivative Liabilities (Details) (USD $)	6 Months Ended	12 Months Ended
Derivative Liabilities (Details) (USD $)	Sep. 30, 2013	Mar. 31, 2013	Mar. 31, 2012
Derivative Liabilities Details	'	'	'
Beginning Balance	$23,550	$529,583	$0
ASC 815-15 additions Asher Enterprise notes	206,695	190,298	190,298
ASC 815-15 additions Magna Group LLC notes	190,099	'	'
ASC 815-15 additions Other convertible notes	3,290,500	377,248	377,248
ASC 815-15 deletions Asher Enterprise notes	-223,892	-216,025	'
ASC 815-15 deletions Magna Group LLC notes	-202,465	'	'
ASC 815-15 deletions Other convertible notes	-1,692,317	-605,101	'
ASC 815-15 deletions Asher Enterprise warrants	-24,614	'	'
Change in fair value	-1,567,556	-273,596	-59,798
ASC 815-15 addition (Warrants)	'	21,143	'
Ending Balance	$0	$23,550	$529,583

Derivative_Liabilities_Details1

Derivative Liabilities (Details 1) (USD $)	6 Months Ended		12 Months Ended
Derivative Liabilities (Details 1) (USD $)	Sep. 30, 2013	Sep. 30, 2012	Mar. 31, 2013	Mar. 31, 2012
Derivative Liabilities Details 1	'	'	'	'
Excess of fair value of the derivative over note payable	$109,247	'	$80,441	$0
Change in fair value	-1,567,556	'	-273,596	-59,798
Total Derivative (Gain) Loss	($1,458,309)	($359,120)	($193,155)	($59,798)

Derivative_Liabilities_Details2

Derivative Liabilities (Details Narrative) (USD $)	3 Months Ended		6 Months Ended		12 Months Ended
Derivative Liabilities (Details Narrative) (USD $)	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Mar. 31, 2013	Mar. 31, 2012	Mar. 31, 2011
Derivative Liabilities Details Narrative	'	'	'	'	'	'	'
Fair value of derivatives	$0	'	$0	'	$23,550	$529,583	$0
Loss from derivative liability	$2,657,680	$101,103	$1,458,309	$359,120	$193,155	$59,798	'

Preferred_Stock_Details_Narrat

Preferred Stock (Details Narrative)	Sep. 30, 2013	Mar. 31, 2013	Mar. 31, 2012
Preferred shares outstanding	10,000	10,000	10,000
Series A Preferred Stock	'	'	'
Preferred shares outstanding	'	10,000	10,000
Series B Preferred Stock	'	'	'
Preferred shares outstanding	'	10,000	10,000
Series C Preferred Stock [Member]	'	'	'
Preferred shares outstanding	'	0	0

Equity_Details

Equity (Details) (USD $)	Sep. 30, 2013
Equity Details	'
Number of Units, Outstanding at March 31, 2013	49,230,769
Weighted-Average Exercise Price, Outstanding	$0
Weighted-Average Remaining Contractual Term (in years), Outstanding	'4 years 7 months 2 days
Intrinsic value, Outstanding at September 30, 2013	52,554
Number of Units, Exercises	-26,373,626
Weighted-Average Exercise Price, Exercises	0
Weighted-Average Remaining Contractual Term (in years), Exercises	'0 years
Number of Units, Outstanding at March 31, 2013	-22,857,143
Weighted-Average Exercise Price, Exercises	0
Weighted-Average Remaining Contractual Term (in years), Forfeitures	'0 years
Intrinsic value, Outstanding at September 30, 2013	'
Weighted-Average Exercise Price, Exercises	'
Weighted-Average Remaining Contractual Term (in years), Forfeitures	'0 years
Intrinsic value, Outstanding at September 30, 2013	'

Equity_Details_Narrative

Equity (Details Narrative) (USD $)	6 Months Ended	12 Months Ended
Equity (Details Narrative) (USD $)	Sep. 30, 2013	Mar. 31, 2013	Mar. 31, 2012
Debts converted to common shares, shares	1,652,322,404	637,664,432	'
Convertible debts	$114,957	$132,905	'
Accrued interest	2,850	'	'
Common stock to employees and third party	276,470,000	'	'
Fair value of shares	85,141	'	'
Common shares issued for cash, shares	110,000,000	'	'
Common shares issued for cash, value	55,000	'	'
Shares issued for services, fair value	'	254,340	177,975
Warrant [Member]	'	'	'
Intrinsic value of warrants	'	$52,554	'
Common Stock	'	'	'
Shares issued for services, common stock	'	331,197,000	'
Shares issued for services, fair value	'	254,340	22,250,000

Concentration_Details_Narrativ

Concentration (Details Narrative)	12 Months Ended
Concentration (Details Narrative)	Mar. 31, 2013	Mar. 31, 2012
Concentration Details Narrative	'	'
Revenue generated from license fees from two customers	100.00%	100.00%

Acquisition_Details

Acquisition (Details) (USD $)	Sep. 30, 2013	Mar. 31, 2013	Mar. 31, 2012
Acquisition Details	'	'	'
Tangible assets	'	'	'
Customer relationships	134,503	'	'
Goodwill	265,497	'	'
Total purchase price	$400,000	'	'

Income_Taxes_Details

Income Taxes (Details) (USD $)	12 Months Ended
Income Taxes (Details) (USD $)	Mar. 31, 2013	Mar. 31, 2012
Income Taxes Details	'	'
Deferred Tax Benefit	$69,145	$4,438
Allowance	-69,145	-4,438
Net Deferred Tax Benefit	'	'

Income_Taxes_Details_Narrative

Income Taxes (Details Narrative) (USD $)	12 Months Ended
Income Taxes (Details Narrative) (USD $)	Mar. 31, 2013	Mar. 31, 2012
Income Taxes Details Narrative	'	'
Income tax losses	$392,769	$216,784
Expiry year	'2031	'

Subsequent_Events_Details_Narr

Subsequent Events (Details Narrative) (USD $)	12 Months Ended
Subsequent Events (Details Narrative) (USD $)	Mar. 31, 2013
Subsequent Events Details Narrative	'
Debt and accrued interest	$61,985
Debt and accrued interest converted into common shares	545,589,979