Almost Never Films (HLWD) 10-Q/A 19 Feb 15 2015 Q1 Quarterly report (amended) Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Sep. 30, 2014	Nov. 14, 2014
Document And Entity Information
Entity Registrant Name	Smack Sportswear
Entity Central Index Key	1422768
Amendment Flag	FALSE
Current Fiscal Year End Date	-24
Document Type	10-Q
Document Period End Date	30-Sep-14
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	Q1
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		59,628,330

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Sep. 30, 2014	Jun. 30, 2014
CURRENT ASSETS
Cash	$1,754	$824
Accounts receivable, net of allowance of $90,133 and $63,953	15,752	31,078
Inventories	23,579	25,072
TOTAL CURRENT ASSETS	41,085	56,974
Other assets	8,000	8,000
TOTAL ASSETS	49,085	64,974
CURRENT LIABILITIES
Accounts payable and accrued expenses	299,002	239,828
Payroll and sales taxes payable	273,628	270,664
Advances from officers	153,500	123,500
Notes payable - related parties	19,508	23,308
TOTAL CURRENT LIABILITIES	745,638	657,300
LONG-TERM LIABILITIES
Notes payable - related parties	300,000	280,000
TOTAL LIABILITIES	1,045,638	937,300
SHAREHOLDERS' DEFICIT
Preferred stock, $0.001 par value; 5,000,000 shares authorized Series A Voting Preferred stock , 2,000,000 shares authorized; No shares issued and outstanding
Common stock, $0.001 par value; 70,000,000 shares authorized; 56,828,330 and 55,878,330 shares issued and outstanding	56,828	55,878
Additional paid in capital	966,076	948,026
Accumulated deficit	-2,019,457	-1,876,230
TOTAL SHAREHOLDERS' DEFICIT	-996,553	-872,326
TOTAL LIABILITIES AND SHAREHOLDERS' DEFICIT	$49,085	$64,974

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2014	Jun. 30, 2014
Allowance for doubtful accounts	$90,133	$63,953
Preferred stock, par value	$0.00	$0.00
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	70,000,000	70,000,000
Common stock, shares issued	56,828,330	55,878,330
Common stock, shares outstanding	56,828,330	55,878,330
Series A Voting Preferred stock [Member]
Preferred stock, shares authorized	2,000,000	2,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (Unaudited) (USD $)	3 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Income Statement [Abstract]
Sales	$54,034	$60,188
Cost of goods sold	27,363	60,774
Gross profit (loss)	26,671	-586
Operating Expenses
Selling, general and administrative expenses	162,375	83,560
Loss from operations	-135,704	-84,146
OTHER EXPENSES
Interest expense	7,523	41,250
NET LOSS	($143,227)	($125,396)
BASIC AND DILUTED LOSS PER SHARE	$0	$0
WEIGHTED-AVERAGE COMMON SHARES OUTSTANDING BASIC AND DILUTED	56,367,460	40,000,000

Condensed_Consolidated_Stateme1

Condensed Consolidated Statement of Shareholders' Deficit (Unaudited) (USD $)	Total	Preferred stock	Common stock	Additional Paid-in Capital	Accumulated Deficit
Balance at Jun. 30, 2014	($872,326)		$55,878	$948,026	($1,876,230)
Balance,Shares at Jun. 30, 2014			55,878,330
Common stock issued for cash	19,000		950	18,050
Common stock issued for cash, Shares			950,000
Net loss	-143,227				-143,227
Balance at Sep. 30, 2014	($996,553)		$56,828	$966,076	($2,019,457)
Balance,Shares at Sep. 30, 2014			56,828,330

Condensed_Consolidated_Stateme2

Condensed Consolidated Statements of Cash Flows (Unaudited) (USD $)	3 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	($143,227)	($125,396)
Adjustments to reconcile net loss to net cash used in operating activities
Debt discount and beneficial conversion feature recognized as interest expense		15,350
Provision for bad debts	26,180
(Increase) Decrease in:
Accounts receivable	-10,854	4,723
Inventories	1,493	10,316
Due from related party		6,841
Other assets		-8,000
Increase (Decrease) in:
Accounts payable and accrued expenses	59,174	41,045
Payroll and sales taxes payable	2,964	-293
Advances from officers	30,000
NET CASH USED IN OPERATING ACTIVITIES	-34,270	-55,414
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from promissory notes payable - related party	20,000
Repayment of notes payable - related party	-3,800
Proceeds from issuance of common stock	19,000
Short-term loans		53,000
NET CASH PROVIDED BY FINANCING ACTIVITIES	35,200	53,000
NET INCREASE (DECREASE) IN CASH	930	-2,414
CASH BEGINNING OF PERIOD	824	2,414
CASH END OF PERIOD	1,754
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
Interest paid
Taxes paid

Basis_of_Presentation

Basis of Presentation	3 Months Ended
	Sep. 30, 2014
Basis of Presentation [Abstract]
BASIS OF PRESENTATION	1.	BASIS OF PRESENTATION
	The accompanying unaudited condensed consolidated financial statements of Smack Sportswear, Inc. and Subsidiary (the “Company”) have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and with the instructions to Form 10-Q and Rule 10-01 of Regulation S-X.  Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all normal recurring adjustments considered necessary for a fair presentation have been included.  Operating results for the three months ended September 30, 2014 are not necessarily indicative of the results that may be expected for the year ending June 30, 2015.  For further information refer to the financial statements and footnotes thereto included in the Company's Form 10-K for the year ended June 30, 2014.
	History and Organization
	SMACK Sportswear, Inc. (“SMACK”) was originally incorporated in Nevada in October 2007 as Reshoot Production Company (“Reshoot”), which was incorporated as a subsidiary of Reshoot & Edit, a Nevada corporation. In September 2011, Reshoot entered into an Irrevocable Business Sales Agreement with Team Sports Superstore, Inc. (“TSS”) to buy 100 percent of the outstanding shares of TSS (owned by one individual). On the same date, the majority owner of Reshoot entered into a Stock Value Agreement in which he agreed to transfer 29 million of his personal shares to TSS in exchange for 100 percent of its outstanding stock. At the time of the agreement, Reshoot had 40 million shares outstanding. The sale of the shares to TSS represented approximately 72 percent of the outstanding shares of Reshoot. In December 2011, Reshoot changed its corporate name from Reshoot Production Company to SMACK Sportswear. In December 2012, SMACK closed the purchase of TSS (“TSS Closing”).
	At the TSS Closing, (i) TSS was merged with and into SMACK; (ii) TSS became SMACK’s wholly-owned subsidiary; (iii) all of TSS’s shares outstanding prior to the TSS Merger were exchanged for comparable securities of SMACK; and (iv) 72 percent of SMACK’s fully-diluted shares were owned by TSS’s former shareholder. At the TSS Closing, SMACK issued a total of 29 million shares of its common stock to TSS’s former shareholder, in exchange for the 40 million shares of TSS’s common stock outstanding prior to the TSS Merger. Upon the effectiveness of the TSS Merger, 11 million shares of SMACK’s common stock were maintained by its existing stockholders.
	Since the former holder of TSS’s common stock owned, after the Merger, approximately 72% of SMACK’s shares of common stock, and as a result of certain other factors, including that the former Chief Executive Officer (CEO) of TSS was the CEO of SMACK, TSS is deemed to be the acquiring company for accounting purposes and the Merger was accounted for as a reverse merger and a recapitalization in accordance with generally accepted accounting principles in the United States (“GAAP”).  These consolidated financial statements reflect the historical results of TSS prior to the merger and that of the combined company following the Merger, and do not include the historical financial results of Reshoot prior to the completion of the merger.
	Overview of Business
	SMACK is a Southern California based manufacturer of performance and lifestyle based indoor and sand volleyball apparel and accessories. The Smack brand was founded in 1994 on the sands of Manhattan Beach, California. Throughout our history, Smack has worked with some of the leading professional beach players, as well as a select group of elite indoor junior volleyball clubs. Our products have been featured in Volleyball Magazine, DiG Magazine, Coaching Volleyball magazine, and featured in ABC’s hit show “The Bachelor”. Smack has also served as the official apparel of the AVP, USA Beach Volleyball, and NVL.
	Our core business is performance and lifestyle volleyball Smack branded products. Volleyball continues to experience a sustained growth rate across all age groups, with high school participation rates increasing for 24 consecutive years. Sand volleyball has maintained a steady growth rate across both core and casual participants, and represents the fastest growing sport at the NCAA level, which will serve as an accelerant the growth of the sport at the youth and high school levels.
	Going Concern
	The accompanying condensed consolidated financial statements have been prepared on a going concern basis of accounting, which contemplates continuity of operations, realization of assets and liabilities and commitments in the normal course of business.  The accompanying condensed consolidated financial statements do not reflect any adjustments that might result if the Company is unable to continue as a going concern. During the three months ended September 30, 2014, the Company incurred a net loss of $143,227 and cash used in operating activities was $34,270, and as of that date, is delinquent in payments of $273,628 for payroll and sales taxes.  As of September 30, 2014, the Company had a working capital deficiency of $704,553 and a shareholders’ deficit of $996,553. These factors, among others, raise substantial doubt about the Company’s ability to continue as a going concern. Our independent auditor, in their report on our audited financial statements for the year ended June 30, 2014, expressed substantial doubt about our ability to continue as a going concern.
	The ability of the Company to continue as a going concern and appropriateness of using the going concern basis is dependent upon, among other things, additional cash infusion. The Company has obtained $20,000 from its debt holders and $19,000 from the initiation of a Private Placement Memorandum (PPM) during the three months ended September 30, 2014, and has obtained additional equity funding from the PPM in the amount of $56,000 subsequent to September 30, 2014 (see Note 6). Management anticipates the Company will raise additional funding from the PPM. Management believes this funding will continue from its current investors and has also will obtain funding from new investors. Management believes the existing shareholders, the prospective new investors and future sales will provide the additional cash needed to meet the Company’s obligations as they become due, and will allow the development of its core business operations. No assurance can be given that any future financing will be available or, if available, that it will be on terms that are satisfactory to the Company. Even if the Company is able to obtain additional financing, it may contain undue restrictions on our operations, in the case of debt financing, or cause substantial dilution for our stock holders, in case of equity financing.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	3 Months Ended
	Sep. 30, 2014
Summary of Significant Accounting Polices [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICES	2.	SUMMARY OF SIGNIFICANT ACCOUNTING POLICES
	Basis of Consolidation
	The condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiary, Team Sports Superstore. All significant intercompany transactions and balances have been eliminated in consolidation.
	Revenue Recognition
	The Company recognizes revenue upon shipment of the Company’s products to its customers, provided that evidence of an arrangement exists, title and risk of loss have passed to the customer, fees are fixed or determinable, and collection of the related receivable is reasonably assured.  Title to the Company’s products is transferred to the customer once the product is shipped from the Company’s warehouse. Products are not shipped until there is a purchase agreement signed by the customer with a specified payment arrangement.  The Company’s sales are primarily customized, made to order apparel, where after a deposit is made there are no refunds after the customer has committed to the sale through a signed contract. Therefore, the company has not recorded an allowance for returned products.
	Loss per Share Calculations
	Basic earnings per share are computed by dividing income available to common shareholders by the weighted-average number of common shares available. Diluted earnings per share is computed similar to basic earnings per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. The Company’s diluted loss per share is the same as the basic loss per share for the three and three months ended September 30, 2014 and 2013, as the inclusion of any potential shares would have had an anti-dilutive effect due to the Company generating a loss.
	Advertising Costs
	The Company expenses all advertising costs as incurred. Advertising costs included within selling, general and administrative expenses were approximately $561 and $1,461 for the three months ended September 30, 2014 and 2013, respectively.
	Use of Estimate
	The preparation of the condensed financial statements in conformity with accounting principles generally accepted in the U.S requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the financial statement date, and reported amounts of revenue and expenses during the reporting period. Significant estimates are used in valuing our allowances for doubtful accounts, inventory valuations and convertible notes, among others. Actual results could differ from these estimates.
	Inventories
	Inventories are stated at the lower of cost or market. Cost is computed on a first-in, first-out basis. The Company’s inventories consist of finished goods as of September 30, 2014 and June 30, 2014.
	Fair Value of Financial Instruments
	The Fair Value of Financial Instruments requires disclosure of fair value information, whether or not recognized in the balance sheet, where it is practicable to estimate that value. As of September 30, 2014, the balances reported for cash, accounts receivable, inventory, accounts payable and accrued expenses approximate their fair value because of their short maturities. Debt balances are stated at historical amounts less principal payments, which approximate fair market value. The Company believes interest rates in its debt agreements are commensurate with lender risk profiles for similar companies.
	Recently Issued Accounting Pronouncements
	In April 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-08, Presentation of Financial Statements (Topic 205) and Property, Plant and Equipment (Topic 360). This guidance amends the requirements for reporting for discontinued operations and requires additional disclosures about discontinued operations. Under the new guidance, only disposals representing a strategic shift in operations or that have a major effect on the Company’s operations and financial results should be presented as discontinued operations. This guidance is effective for annual periods beginning after December 15, 2014. The Company does not expect the adoption of this guidance to have a material impact on the Company’s consolidated financial statements.
	In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update No. 2014-09 (ASU 2014-09), Revenue from Contracts with Customers. ASU 2014-09 will eliminate transaction- and industry-specific revenue recognition guidance under current U.S. GAAP and replace it with a principle based approach for determining revenue recognition. ASU 2014-09 will require that companies recognize revenue based on the value of transferred goods or services as they occur in the contract. The ASU also will require additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments and assets recognized from costs incurred to obtain or fulfill a contract. ASU 2014-09 is effective for reporting periods beginning after December 15, 2016, and early adoption is not permitted. Entities can transition to the standard either retrospectively or as a cumulative-effect adjustment as of the date of adoption. Management is currently assessing the impact the adoption of ASU 2014-09 and has not determined the effect of the standard on our ongoing financial reporting.
	In August 2014, the FASB issued Accounting Standards Update No. 2014-15 (ASU 2014-15), Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern, which provides guidance on determining when and how to disclose going-concern uncertainties in the financial statements. The new standard requires management to perform interim and annual assessments of an entity’s ability to continue as a going concern within one year of the date the financial statements are issued. An entity must provide certain disclosures if conditions or events raise substantial doubt about the entity’s ability to continue as a going concern. The ASU applies to all entities and is effective for annual periods ending after December 15, 2016, and interim periods thereafter, with early adoption permitted.
	Other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s present or future consolidated financial statements.

Notes_Payable_and_Other_Debt_t

Notes Payable and Other Debt to Related Parties	3 Months Ended
	Sep. 30, 2014
Notes Payable and Other Debt to Related Parties [Abstract]
NOTES PAYABLE AND OTHER DEBT TO RELATED PARTIES	3	NOTES PAYABLE AND OTHER DEBT TO RELATED PARTIES
	Notes payable and other debt to related parties consist of the following as of September 30, 2014 and June 30, 2014:
			September 30,			June 30,
			2014			2014
			(Unaudited)
	Loan payable – related party (a)		$	19,508		$	19,508
	Note payable (b)			-			3,800
	Unsecured promissory note (c)			150,000			130,000
	Unsecured promissory note (d)			150,000			150,000
				319,508			303,308
	Less: Current portion			(19,508	)		(23,308	)
	TOTAL		$	300,000		$	280,000
		a.	As of June 30, 2014, the Company had a loan payable to family member of the former CEO in the amount of $19,508. The loan is unsecured, non-interest bearing and due upon demand. As of September 30, 2014, the balance of the loan remained at $19,508.
		b.	As of June 30, 2013, the Company had advances from an individual which amounted to $14,000. In February 2014, the advance amount, plus one time interest of $5,000, was converted into a short-term note payable. The note calls for the Company to make five $3,800 payments beginning in March 2014 and ending in July 2014. At June 30, 2014, the outstanding balance of the short-term note was $3,800. During the three month period ended September 30, 2014, the note was fully repaid and no amounts were outstanding at September 30, 2014.
		c.	In February 2014, the Company entered into an unsecured promissory note agreement with a shareholder. The agreement allows for the Company to borrow up to $150,000 at an interest rate of 10 percent per year, of which $80,000 was advanced at closing. A balance of $130,000 was owed under the agreement as of June 30, 2014. During the three months ended September 30, 2014, the Company borrowed an additional $20,000 on the note. As of September 30, 2014, the outstanding balance of the note was $150,000. The outstanding principal amount and all accrued and unpaid interest is due by December 2016.
		d.	In February 2014, the Company entered into an unsecured promissory note agreement with a shareholder. The agreement allows for the Company to borrow up to $150,000 at an interest rate of 10 percent per year. The outstanding balance under the agreement at September 30, 2014 and June 30, 2014 was $150,000, respectively. The outstanding principal amount and all accrued and unpaid interest is due by January 2016.

Related_Party_Transactions

Related Party Transactions	3 Months Ended
	Sep. 30, 2014
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	4.	RELATED PARTY TRANSACTIONS
	In September 2014 (the Effective Date), the Company entered into a mutual release agreement with its former CEO under which the CEO agreed to resign his position and the Company agreed to pay the former officer $3,000 per month commencing as of the Effective Date and ending on the close of business on February 28, 2015. The Parties agreed that the Company’s accrued and unpaid salary obligation owed to the former officer as of the Effective Date was $130,000 and is net of any and all other offsetting obligations owed by the former officer to the Company. Fifty percent of the accrued salary ($65,000) will be converted into the Company’s common stock (at the time such shares are available to be issued by the Company). The conversion price shall be the lower of $0.02 or the same conversion price as the current note holders (see Note 3). In the event that the former CEO is not able to exercise the above accrued salary conversation rights by December 31, 2015, the amount of any such accrued salary obligation will be paid in cash in full by no later than January 15, 2016.
	The remaining fifty percent of the accrued salary obligation ($65,000) will be paid by the Company through cash payment(s) to be made at the earlier of (i) the date of the Company’s closing of the next round of financing (debt or equity) of at least $400,000, in which case the entire then-remaining unpaid portion of $65,000 shall be repaid, or (ii) in the event that the financing does not occur by February 28, 2015 and to the extent that the financing has not occurred subsequent to that date, through payments of $3000 per month commencing on March 1, 2015 and continuing on a monthly basis thereafter until repayment is completed.
	Per the mutual release agreement, in addition to the salary obligation of $130,000, advances by the former officer to the Company, which total $21,000 as of the Effective Date, shall be repaid by the Company by January 31, 2015 or earlier based on the occurrence of certain events.
	As of June 30, 2014, the Company determined it owed $121,000 to the former officer under the mutual release agreement. The Company also owed $2,500 to another officer for personal loans to the Company. The total amount owed of $123,500 is reflected as Advances from Officers on the accompanying June 30, 2014 condensed consolidated Balance Sheet.
	During the three month period ended September 30, 2014, the Company accrued an additional $30,000 under the CEO’s mutual release agreement. As of September 30, 2014, a total of $151,000 was owed under the agreement and is included in Advances from Officers on the accompanying September 30, 2014 condensed consolidated Balance Sheet.
	Concurrently to the mutual release agreement, the former officer entered into an independent sales agent/team dealer agreement with the Company to sell the Company’s products.

Capital_Stock

Capital Stock	3 Months Ended
	Sep. 30, 2014
Capital Stock [Abstract]
CAPITAL STOCK	5.	CAPITAL STOCK
	During the three months ended September 30, 2014, the Company sold 950,000 shares of its common stock at the price of $0.02 per share through its private placement memorandum. Gross proceeds from the issuance were $19,000.

Subsequent_Events

Subsequent Events	3 Months Ended
	Sep. 30, 2014
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	6	SUBSEQUENT EVENTS
	In October 2014, the Company sold 2,800,000 shares of its common stock at the price of $0.02 per share through its private placement memorandum. Gross proceeds from the issuance were $56,000.

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Sep. 30, 2014
Summary of Significant Accounting Polices [Abstract]
Basis of Consolidation	Basis of Consolidation
	The condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiary, Team Sports Superstore. All significant intercompany transactions and balances have been eliminated in consolidation.
Revenue Recognition	Revenue Recognition
	The Company recognizes revenue upon shipment of the Company’s products to its customers, provided that evidence of an arrangement exists, title and risk of loss have passed to the customer, fees are fixed or determinable, and collection of the related receivable is reasonably assured.  Title to the Company’s products is transferred to the customer once the product is shipped from the Company’s warehouse. Products are not shipped until there is a purchase agreement signed by the customer with a specified payment arrangement.  The Company’s sales are primarily customized, made to order apparel, where after a deposit is made there are no refunds after the customer has committed to the sale through a signed contract. Therefore, the company has not recorded an allowance for returned products.
Loss per Share Calculations	Loss per Share Calculations
	Basic earnings per share are computed by dividing income available to common shareholders by the weighted-average number of common shares available. Diluted earnings per share is computed similar to basic earnings per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. The Company’s diluted loss per share is the same as the basic loss per share for the three and three months ended September 30, 2014 and 2013, as the inclusion of any potential shares would have had an anti-dilutive effect due to the Company generating a loss.
Advertising Costs	Advertising Costs
	The Company expenses all advertising costs as incurred. Advertising costs included within selling, general and administrative expenses were approximately $561 and $1,461 for the three months ended September 30, 2014 and 2013, respectively.
Use of Estimates	Use of Estimates
	The preparation of the condensed financial statements in conformity with accounting principles generally accepted in the U.S requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the financial statement date, and reported amounts of revenue and expenses during the reporting period. Significant estimates are used in valuing our allowances for doubtful accounts, inventory valuations and convertible notes, among others. Actual results could differ from these estimates.
Inventories	Inventories
	Inventories are stated at the lower of cost or market. Cost is computed on a first-in, first-out basis. The Company’s inventories consist of finished goods as of September 30, 2014 and June 30, 2014.
Fair Value of Financial Instruments	Fair Value of Financial Instruments
	The Fair Value of Financial Instruments requires disclosure of fair value information, whether or not recognized in the balance sheet, where it is practicable to estimate that value. As of September 30, 2014, the balances reported for cash, accounts receivable, inventory, accounts payable and accrued expenses approximate their fair value because of their short maturities. Debt balances are stated at historical amounts less principal payments, which approximate fair market value. The Company believes interest rates in its debt agreements are commensurate with lender risk profiles for similar companies.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements
	In April 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-08, Presentation of Financial Statements (Topic 205) and Property, Plant and Equipment (Topic 360). This guidance amends the requirements for reporting for discontinued operations and requires additional disclosures about discontinued operations. Under the new guidance, only disposals representing a strategic shift in operations or that have a major effect on the Company’s operations and financial results should be presented as discontinued operations. This guidance is effective for annual periods beginning after December 15, 2014. The Company does not expect the adoption of this guidance to have a material impact on the Company’s consolidated financial statements.
	In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update No. 2014-09 (ASU 2014-09), Revenue from Contracts with Customers. ASU 2014-09 will eliminate transaction- and industry-specific revenue recognition guidance under current U.S. GAAP and replace it with a principle based approach for determining revenue recognition. ASU 2014-09 will require that companies recognize revenue based on the value of transferred goods or services as they occur in the contract. The ASU also will require additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments and assets recognized from costs incurred to obtain or fulfill a contract. ASU 2014-09 is effective for reporting periods beginning after December 15, 2016, and early adoption is not permitted. Entities can transition to the standard either retrospectively or as a cumulative-effect adjustment as of the date of adoption. Management is currently assessing the impact the adoption of ASU 2014-09 and has not determined the effect of the standard on our ongoing financial reporting.
	In August 2014, the FASB issued Accounting Standards Update No. 2014-15 (ASU 2014-15), Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern, which provides guidance on determining when and how to disclose going-concern uncertainties in the financial statements. The new standard requires management to perform interim and annual assessments of an entity’s ability to continue as a going concern within one year of the date the financial statements are issued. An entity must provide certain disclosures if conditions or events raise substantial doubt about the entity’s ability to continue as a going concern. The ASU applies to all entities and is effective for annual periods ending after December 15, 2016, and interim periods thereafter, with early adoption permitted.
	Other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s present or future consolidated financial statements.

Notes_Payable_and_Other_Debt_t1

Notes Payable and Other Debt to Related Parties (Tables)	3 Months Ended
	Sep. 30, 2014
Notes Payable and Other Debt to Related Parties [Abstract]
Schedule of notes payable and other debt to related parties
			September 30,			June 30,
			2014			2014
			(Unaudited)
	Loan payable – related party (a)		$	19,508		$	19,508
	Note payable (b)			-			3,800
	Unsecured promissory note (c)			150,000			130,000
	Unsecured promissory note (d)			150,000			150,000
				319,508			303,308
	Less: Current portion			(19,508	)		(23,308	)
	TOTAL		$	300,000		$	280,000
		a.	As of June 30, 2014, the Company had a loan payable to family member of the former CEO in the amount of $19,508. The loan is unsecured, non-interest bearing and due upon demand. As of September 30, 2014, the balance of the loan remained at $19,508.
		b.	As of June 30, 2013, the Company had advances from an individual which amounted to $14,000. In February 2014, the advance amount, plus one time interest of $5,000, was converted into a short-term note payable. The note calls for the Company to make five $3,800 payments beginning in March 2014 and ending in July 2014. At June 30, 2014, the outstanding balance of the short-term note was $3,800. During the three month period ended September 30, 2014, the note was fully repaid and no amounts were outstanding at September 30, 2014.
		c.	In February 2014, the Company entered into an unsecured promissory note agreement with a shareholder. The agreement allows for the Company to borrow up to $150,000 at an interest rate of 10 percent per year, of which $80,000 was advanced at closing. A balance of $130,000 was owed under the agreement as of June 30, 2014. During the three months ended September 30, 2014, the Company borrowed an additional $20,000 on the note. As of September 30, 2014, the outstanding balance of the note was $150,000. The outstanding principal amount and all accrued and unpaid interest is due by December 2016.
		d.	In February 2014, the Company entered into an unsecured promissory note agreement with a shareholder. The agreement allows for the Company to borrow up to $150,000 at an interest rate of 10 percent per year. The outstanding balance under the agreement at September 30, 2014 and June 30, 2014 was $150,000, respectively. The outstanding principal amount and all accrued and unpaid interest is due by January 2016.

Basis_of_PresentationDetails

Basis of Presentation(Details) (USD $)	3 Months Ended		1 Months Ended
Share data in Millions, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Oct. 31, 2014	Sep. 30, 2011	Jun. 30, 2014
Organization, Operations And Basis Of Accounting (Textual)
Net loss	($143,227)	($125,396)
Cash used in operating activities	34,270
Delinquent in payments for payroll and sales taxes	273,628				270,664
Working capital deficiency	704,553
Shareholders' deficit	-996,553				-872,326
Gross proceeds from issuance of common stock	19,000
Issuance of Debt	20,000
Private Placement Memorandum [Member]
Organization, Operations And Basis Of Accounting (Textual)
Gross proceeds from issuance of common stock	56,000
Subsequent Event [Member] | Private Placement Memorandum [Member]
Organization, Operations And Basis Of Accounting (Textual)
Gross proceeds from issuance of common stock			$56,000
Team Sports Superstore, Inc [Member]
Organization, Operations And Basis Of Accounting (Textual)
Outstanding shares, percentage				100.00%
Exchange of ownership percentage				100.00%
Exchange number of outstanding shares				40
Issue of shares to TSS shareholder				29
Holding of shares				11
Percentage sale of outstanding shares				72

Summary_of_Significant_Account2

Summary of Significant Accounting Policies (Details) (USD $)	3 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Summary Of Significant Accounting Polices (Textual)
Advertising costs	$561	$1,461

Notes_Payable_and_Other_Debt_t2

Notes Payable and Other Debt to Related Parties (Details) (USD $)	Sep. 30, 2014		Jun. 30, 2014		Jun. 30, 2013
Notes payable and other debt to related parties:
Loan payable - related party (a)	$19,508	[1]	$19,508	[1]
Note payable (b)		[2]	3,800	[2]	14,000
Unsecured promissory note (c)	150,000	[3]	130,000	[3]
Unsecured promissory note (d)	150,000	[4]	150,000	[4]
Notes payable and other debt to related parties current and noncurrent	319,508		303,308
Less: Current portion	-19,508		-23,308
TOTAL	$300,000		$280,000
[1]	As of June 30, 2014, the Company had a loan payable to family member of the former CEO in the amount of $19,508. The loan is unsecured, non-interest bearing and due upon demand. As of September 30, 2014, the balance of the loan remained at $19,508.
[2]	As of June 30, 2013, the Company had advances from an individual which amounted to $14,000. In February 2014, the advance amount, plus one time interest of $5,000, was converted into a short-term note payable. The note calls for the Company to make five $3,800 payments beginning in March 2014 and ending in July 2014. At June 30, 2014, the outstanding balance of the short-term note was $3,800. During the three month period ended September 30, 2014, the note was fully repaid and no amounts were outstanding at September 30, 2014.
[3]	In February 2014, the Company entered into an unsecured promissory note agreement with a shareholder. The agreement allows for the Company to borrow up to $150,000 at an interest rate of 10 percent per year, of which $80,000 was advanced at closing. A balance of $130,000 was owed under the agreement as of June 30, 2014. During the three months ended September 30, 2014, the Company borrowed an additional $20,000 on the note. As of September 30, 2014, the outstanding balance of the note was $150,000. The outstanding principal amount and all accrued and unpaid interest is due by December 2016.
[4]	In February 2014, the Company entered into an unsecured promissory note agreement with a shareholder. The agreement allows for the Company to borrow up to $150,000 at an interest rate of 10 percent per year. The outstanding balance under the agreement at September 30, 2014 and June 30, 2014 was $150,000, respectively. The outstanding principal amount and all accrued and unpaid interest is due by January 2016.

Notes_Payable_and_Other_Debt_t3

Notes Payable and Other Debt to Related Parties (Details Textual) (USD $)	1 Months Ended					3 Months Ended		12 Months Ended
	Jul. 31, 2014	31-May-14	Apr. 30, 2014	Mar. 31, 2014	Feb. 28, 2014	Sep. 30, 2014		Jun. 30, 2014		Jun. 30, 2013
	Calls	Calls	Calls	Calls
Notes payable and other debt to related parties (Textual)
Loan payable to family member of former CEO						$19,508	[1]	$19,508	[1]
Advances received from former CFO							[2]	3,800	[2]	14,000
Short-term note payable					5,000
Notes calls for the Company to make five payments	3,800	3,800	3,800	3,800
Number of calls declared to make full payment	5	5	5	5
Unsecured promissory note						150,000	[3]	130,000	[3]
Unsecured Debt [Member]
Notes payable and other debt to related parties (Textual)
Advances received from former CFO					80,000
Notes payable, interest rate					10.00%
Additional borrowings						20,000
Maximum borrowing capacity of unsecured debt					150,000
Notes payable, maturity date					31-Dec-16
Notes payable outstanding					150,000
Unsecured Debt One [Member]
Notes payable and other debt to related parties (Textual)
Notes payable, interest rate					10.00%
Maximum borrowing capacity of unsecured debt					150,000
Notes payable, maturity date					31-Jan-16
Notes payable outstanding						$150,000		$150,000
[1]	As of June 30, 2014, the Company had a loan payable to family member of the former CEO in the amount of $19,508. The loan is unsecured, non-interest bearing and due upon demand. As of September 30, 2014, the balance of the loan remained at $19,508.
[2]	As of June 30, 2013, the Company had advances from an individual which amounted to $14,000. In February 2014, the advance amount, plus one time interest of $5,000, was converted into a short-term note payable. The note calls for the Company to make five $3,800 payments beginning in March 2014 and ending in July 2014. At June 30, 2014, the outstanding balance of the short-term note was $3,800. During the three month period ended September 30, 2014, the note was fully repaid and no amounts were outstanding at September 30, 2014.
[3]	In February 2014, the Company entered into an unsecured promissory note agreement with a shareholder. The agreement allows for the Company to borrow up to $150,000 at an interest rate of 10 percent per year, of which $80,000 was advanced at closing. A balance of $130,000 was owed under the agreement as of June 30, 2014. During the three months ended September 30, 2014, the Company borrowed an additional $20,000 on the note. As of September 30, 2014, the outstanding balance of the note was $150,000. The outstanding principal amount and all accrued and unpaid interest is due by December 2016.

Related_Party_Transactions_Det

Related Party Transactions (Details) (USD $)	3 Months Ended		12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Jun. 30, 2014
Related Party Transactions (Textual)
Advances from officers	$153,500		$123,500
Officer [Member]
Related Party Transactions (Textual)
Advances from officers			121,000
Former Officer [Member]
Related Party Transactions (Textual)
Officers compensation	3,000
Accrued Salaries	130,000
Accrued salary converted into common stock, amount	65,000
Debt conversion price	$0.02
Payment of accrued salary obligation, description		The remaining fifty percent of the accrued salary obligation ($65,000) will be paid by the Company through cash payment(s) to be made at the earlier of (i) the date of the Company’s closing of the next round of financing (debt or equity) of at least $400,000, in which case the entire then-remaining unpaid portion of $65,000 shall be repaid, or (ii) in the event that the financing does not occur by February 28, 2015 and to the extent that the financing has not occurred subsequent to that date, through payments of $3000 per month commencing on March 1, 2015 and continuing on a monthly basis thereafter until repayment is completed.
Accrued obligations and loans	30,000		21,000
Advances from officers	151,000
Another Officer [Member]
Related Party Transactions (Textual)
Advances from officers			$2,500

Capital_Stock_Details

Capital Stock (Details) (USD $)	3 Months Ended
	Sep. 30, 2014
Capital Stock (Textual)
Common stock issued for cash	$19,000
Common Stock [Member]
Capital Stock (Textual)
Common stock issued for cash, Shares	950,000
Common stock issued for cash	$950
Common stock issued for cash, Per Shares	$0.02

Subsequent_Events_Details

Subsequent Events (Details) (Subsequent Event [Member], Private Placement [Member], USD $)	1 Months Ended
	Oct. 31, 2014
Subsequent Event [Member] | Private Placement [Member]
Subsequent Event (Textual)
Sale of common stock, shares	2,800,000
Sale of common stock, share price	$0.02
Gross proceeds from issuance of shares	$56,000