Almost Never Films (HLWD) 10-Q 20 May 19 2019 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Mar. 31, 2019	May 13, 2019
Document and Entity Information [Abstract]
Entity Registrant Name	Almost Never Films Inc.
Entity Central Index Key	0001422768
Trading Symbol	hlwd
Entity Current Reporting Status	Yes
Current Fiscal Year End Date	--06-30
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		5,778,765
Document Type	10-Q
Document Period End Date	Mar. 31, 2019
Amendment Flag	false
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q3
Entity Small Business	true
Entity Emerging Growth Company	false

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Mar. 31, 2019	Jun. 30, 2018
Current Assets
Cash and cash equivalents	$ 40,882	$ 270,826
Prepaid expenses and deposits		218,658
Loan receivable	32,000	32,000
Total Current Assets	72,882	521,484
Deferred assets	160,981	137,083
Film costs	1,401,248	2,535,359
TOTAL ASSETS	1,635,111	3,193,926
Current Liabilities
Accrued liabilities	55,438	87,237
Due to related party	12,000
Deferred film revenue	367,719	1,799,471
Interest payable	123,606	50,182
Other Payable	3,500	55,000
Promissory note payable	480,000	480,000
Promissory note payable - related party	350,000
Total Current Liabilities	1,392,263	2,471,890
Long-term Liabilities
Promissory note payable - related party		350,000
TOTAL LIABILITIES	1,392,263	2,821,890
Stockholders' Equity
Preferred stock: no par value, 5,000,000 authorized; Series A Preferred stock: 2,000,000 authorized; No shares issued and outstanding
Common stock: 25,000,000 authorized; $0.001 par value 5,778,765 and 5,328,765 shares issued and outstanding respectively.	5,779	5,329
Additional paid in capital	1,880,506	1,655,956
Accumulated deficit	(1,643,437)	(1,289,249)
Total Stockholders' Equity	242,848	372,036
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 1,635,111	$ 3,193,926

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parentheticals) - $ / shares	Mar. 31, 2019	Jun. 30, 2018
Preferred stock, no par value (in dollars per share)	$ 0	$ 0
Preferred stock, shares authorized	5,000,000	5,000,000
Common stock, shares authorized	25,000,000	25,000,000
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares issued	5,778,765	5,328,765
Common stock, shares outstanding	5,778,765	5,328,765
Series A Preferred stock
Preferred stock, shares authorized	2,000,000	2,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2019	Mar. 31, 2018
Income Statement [Abstract]
Revenues	$ 1,784,846	$ 10,000	$ 1,784,846	$ 10,000
Cost of Revenues	1,762,700		1,762,700
Gross Profit	22,146	10,000	22,146	10,000
Operating Expenses
General and administration expenses	109,993	47,905	263,674	95,011
Professional fees	6,559	5,309	39,236	60,570
Total operating expenses	116,552	53,214	302,910	155,581
Loss from operations	(94,406)	(43,214)	(280,764)	(145,581)
Other (Expense) Income
Interest income				4,841
Interest expense	(31,583)	(26,147)	(73,424)	(48,687)
Total other income (expense)	(31,583)	(26,147)	(73,424)	(43,846)
Net loss before income taxes	(125,989)	(69,361)	(354,188)	(189,427)
Provision for income taxes	0	0	0	0
Net loss	(125,989)	(69,361)	(354,188)	(189,427)
Less: Net loss attributable to the noncontrolling interest	0	0	0	0
Net loss attributable to the Company	$ (125,989)	$ (69,361)	$ (354,188)	$ (189,427)
Net Loss Per Common Share - Basic and Diluted (in dollars per share)	$ (0.02)	$ (0.01)	$ (0.06)	$ (0.04)
Weighted Average Common Shares Outstanding - Basic and Diluted (in shares)	5,778,765	4,670,049	5,739,205	4,670,049

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Stockholders’ Equity (Unaudited) - USD ($)	Common Stock	Additional Paid in Capital	Common Stock Subscribed	Accumulated Deficit	Total
Balance at Jun. 30, 2017	$ 4,756	$ 928,740		$ (945,257)	$ (11,761)
Balance (shares) at Jun. 30, 2017	4,755,524
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common stock subscribed			$ 250,000		250,000
Common stock Retired	$ (86)	(19,914)			(20,000)
Common stock Retired (shares)	(85,475)
Net loss				(44,676)	(44,676)
Balance at Sep. 30, 2017	$ 4,670	908,826	250,000	(989,933)	173,563
Balance (shares) at Sep. 30, 2017	4,670,049
Balance at Jun. 30, 2017	$ 4,756	928,740		(945,257)	(11,761)
Balance (shares) at Jun. 30, 2017	4,755,524
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss					(189,427)
Balance at Mar. 31, 2018	$ 4,670	908,826	386,000	(1,134,684)	164,812
Balance (shares) at Mar. 31, 2018	4,670,049
Balance at Jun. 30, 2017	$ 4,756	928,740		(945,257)	(11,761)
Balance (shares) at Jun. 30, 2017	4,755,524
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common shares issued for consulting services	$ 140,000
Common shares issued for consulting services (in shares)	125,000
Balance at Jun. 30, 2018	$ 5,329	1,655,956		(1,289,249)	372,036
Balance (shares) at Jun. 30, 2018	5,328,765
Balance at Sep. 30, 2017	$ 4,670	908,826	250,000	(989,933)	173,563
Balance (shares) at Sep. 30, 2017	4,670,049
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common stock subscribed			136,000		136,000
Net loss				(75,390)	(75,390)
Balance at Dec. 31, 2017	$ 4,670	908,826	386,000	(1,065,323)	234,173
Balance (shares) at Dec. 31, 2017	4,670,049
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss				(69,361)	(69,361)
Balance at Mar. 31, 2018	$ 4,670	908,826	$ 386,000	(1,134,684)	164,812
Balance (shares) at Mar. 31, 2018	4,670,049
Balance at Jun. 30, 2018	$ 5,329	1,655,956		(1,289,249)	372,036
Balance (shares) at Jun. 30, 2018	5,328,765
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss				(81,800)	(81,800)
Balance at Sep. 30, 2018	$ 5,329	1,655,956		(1,371,049)	290,236
Balance (shares) at Sep. 30, 2018	5,328,765
Balance at Jun. 30, 2018	$ 5,329	1,655,956		(1,289,249)	372,036
Balance (shares) at Jun. 30, 2018	5,328,765
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss					(354,188)
Balance at Mar. 31, 2019	$ 5,779	1,880,506		(1,643,437)	242,848
Balance (shares) at Mar. 31, 2019	5,778,765
Balance at Sep. 30, 2018	$ 5,329	1,655,956		(1,371,049)	290,236
Balance (shares) at Sep. 30, 2018	5,328,765
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common shares issued for consulting services	$ 450	224,550			225,000
Common shares issued for consulting services (in shares)	450,000
Net loss				(146,399)	(146,399)
Balance at Dec. 31, 2018	$ 5,779	1,880,506		(1,517,448)	368,837
Balance (shares) at Dec. 31, 2018	5,778,765
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss				(125,989)	(125,989)
Balance at Mar. 31, 2019	$ 5,779	$ 1,880,506		$ (1,643,437)	$ 242,848
Balance (shares) at Mar. 31, 2019	5,778,765

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Cash Flows from Operating Activities:
Net loss	$ (354,188)	$ (189,427)
Adjustments to reconcile net loss to net cash used in operating activities:
Consulting expense	201,102
Changes in operating assets and liabilities:
Interest receivable		(5,159)
Prepaid expenses and deposits	218,658	(22,219)
Film costs	1,134,111	(967,249)
Accrued liabilities	(31,799)	27,222
Deferred film revenue	(1,431,752)
Interest payable	73,424	49,005
Other payable	(51,500)
Net Cash Used in Operating Activities	(241,944)	(1,107,827)
Cash Flows from Investing Activities:
Issuance of promissory note receivable		(350,000)
Collection of promissory note receivable		400,000
Loan receivable		(32,000)
Net Cash Provided by Investing Activities		18,000
Cash Flows from Financing Activities:
Borrowing from related party	12,000
Proceeds from issuance of promissory note payable		1,130,000
Payment of promissory note payable		(200,000)
Payment of promissory note payable - related party		(200,000)
Proceeds from common stock subscribed		386,000
Retirement of common Stock		(20,000)
Net Cash Provided By Financing Activities	12,000	1,096,000
Net Increase in Cash and Cash Equivalents	(229,944)	6,173
Cash and Cash Equivalents, beginning of period	270,826	91,590
Cash and Cash Equivalents, end of period	40,882	97,763
Supplemental Disclosure Information:
Cash paid for interest		10,000
Cash paid for income taxes	0	$ 0
Supplemental Non-cash Disclosure:
Deferred consulting expense paid in restricted stock	$ 225,000

ORGANIZATION AND OPERATIONS

ORGANIZATION AND OPERATIONS	9 Months Ended
	Mar. 31, 2019
Organization, Operations and Basis of Accounting [Abstract]
ORGANIZATION AND OPERATIONS	NOTE 1 – ORGANIZATION AND OPERATIONS Nature of the Business Almost Never Films Inc. (the “Company”) was originally incorporated in Nevada in October 2007 as Smack Sportswear (“Smack”), which originally manufactured and sold performance and lifestyle based indoor and sand volleyball apparel and accessories. The Company is now an independent film company focused on film production, finance and production related services for movies under budgets of $35 million. The Company’s common stock are currently traded on QTCQB under the symbol of “HLWD.” Share Exchange and Recapitalization On January 15, 2016, Smack entered into a share exchange agreement with Almost Never Films Inc., a private company incorporated in Indiana on July 8, 2015, and its two shareholders, Danny Chan and Derek Williams. Pursuant to the agreement, Smack issued 1,000,000 shares of our Series A Convertible Preferred Stock to Mr. Chan and Mr. Williams in exchange for all 2,500,000 shares of issued and outstanding common stock of Almost Never Films Inc. (Indiana). As a result of the share exchange, Almost Never Films Inc. (Indiana) became Smack’s wholly-owned subsidiary, and Mr. Chan and Mr. Williams acquired a controlling interest in the Company. The share exchange was accounted for as a “reverse acquisition,” and resulted in a recapitalization. Almost Never Films Inc. (Indiana) is deemed to be the acquirer for accounting purposes. The assets acquired and liabilities assumed were $6,566 and $598,869, respectively. Consequently, the assets and liabilities and the historical operations that will be reflected in the financial statements prior to the share exchange will be those of Almost Never Films Inc. (Indiana) and will be recorded at the historical cost basis of Almost Never Films Inc. (Indiana), and the combined financial statements after completion of the share exchange include the assets and liabilities of Almost Never Films Inc. (Indiana), historical operations of Almost Never Films Inc. (Indiana), and operations of Almost Never Films Inc. (Indiana) from the closing date of the share exchange. As a result of the issuance of the shares of our Series A Convertible Preferred Stock pursuant to the share exchange, a change in control of the Company occurred as of the date of consummation of the share exchange. All share and per share information in the accompanying consolidated financial statements and footnotes has been retroactively restated to reflect the recapitalization. The Company has not yet generated any revenue since inception. On February 29, 2016, the stockholders of Smack voted to amend the Articles of Incorporation of the Company to (i) increase the authorized capital of the Company to 5,000,000 shares of common stock and (ii) to change the name of the Company to “Almost Never Films Inc.” which took effect on March 2, 2016. On August 9, 2017, the Company has approved a 1 for 40 reverse split of its issued and outstanding common stock. The common stock accounts and all share related balances have been be applied retroactively for all periods presented.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Mar. 31, 2019
Summary of Significant Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Consolidation The unaudited consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries, Team Sports Superstore (Inactive) and Almost Never Films Inc. (Indiana) and FWIL, LLC (Indiana), and its 90 % owned subsidiaries, One HLWD KY LLC (Kentucky), Two HLWD KY LLC (Kentucky) and Three HLWD KY (Kentucky), LLC, as well as the following entities, which are 100 % owned: Virginia Christmas, LLC (New York), Christmas Camp, LLC (New York), and Country Christmas, LLC (Ohio). All significant intercompany transactions and balances have been eliminated in consolidation. Basis of Presentation The accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and with the rules and regulations of the U.S. Securities and Exchange Commission (“SEC”). Accordingly, these unaudited condensed financial statements do not include all of the information and footnotes required for audited annual financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary to make the financial statements not misleading have been included. The unaudited condensed consolidated financial statements included herein should be read in conjunction with the audited financial statements and the notes thereto that are included in the Company’s audited June 30, 2018 financial statements that was filed with the SEC on October 15, 2018. The results of operations for the nine months ended March 31, 2019, are not necessarily indicative of the results to be expected for the full year. Use of Estimates The preparation of the consolidated 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 the fair value of common stock issued for services, film costs, among others. Actual results could differ from these estimates. Cash Cash includes demand deposits with banks or other financial institutions. All cash balances are hold by major banking institutions. Concentration of Risk The Company maintains its cash with a financial institution, and at times, amounts may exceed federally insured limits. Currently the FDIC insurance coverage limit is $250,000, and the Company doesn’t expose to un-insured cash balances. The Company has not experienced any losses in such accounts and believes it is not exposed to any significant credit risk on cash. The Company encounters a certain amount of risk as a result of a concentration of revenue from a few significant customers. For the nine months and three months ended March 31, 2019, one of the customers accounted for approximately 99.6% of total revenue. The Company performs ongoing credit evaluations of its customers and records an allowance for potential bad debts based on available information. Film Costs The Company records film costs in accordance with ASC – 926 - Entertainment – Films Fair Value of Financial Instruments Fair value is defined as the price that would be received upon sale of an asset or paid upon transfer of a liability in an orderly transaction between market participants at the measurement date and in the principal or most advantageous market for that asset or liability. The fair value should be calculated based on assumptions that market participants would use in pricing the asset or liability, not on assumptions specific to the entity. In addition, the fair value of liabilities should include consideration of non-performance risk including our own credit risk. In addition to defining fair value, the standard expands the disclosure requirements around fair value and establishes a fair value hierarchy for valuation inputs. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market. Each fair value measurement is reported in one of the three levels which are determined by the lowest level input that is significant to the fair value measurement in its entirety. These levels are: Level 1 – inputs are based upon unadjusted quoted prices for identical instruments traded in active markets. Level 2 – inputs are based upon significant observable inputs other than quoted prices included in Level 1, such as quoted prices for identical or similar instruments in markets that are not active, and model-based valuation techniques for which all significant assumptions are observable in the market or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 – inputs are generally unobservable and typically reflect management’s estimates of assumptions that market participants would use in pricing the asset or liability. The fair values are therefore determined using model-based techniques that include option pricing models, discounted cash flow models, and similar techniques. As of March 31, 2019, the balance reported for cash approximates its fair value because of its short maturities. Notes payable are recorded at agreed values. Debt balances are stated at historical amounts less principal payments, which approximate fair market value. Promissory notes receivable and payable are stated at historical amounts less principal payments. The Company believes interest rates in its debt agreements are commensurate with lender risk profiles for similar companies. Revenue Recognition In May 2014, the FASB issued new accounting guidance related to revenue from contracts with customers. The core principle of the Standard is that recognition of revenue occurs when a customer obtains control of promised goods or services in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. In addition, the new guidance requires that companies disclose the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. The Company has chosen to early adopt and apply the standards beginning in the fiscal year ended June 30, 2018 , The Company recognizes revenue from its contracts with customers in accordance with ASC 606 – Revenue from Contracts with Customers. Revenue related to contracts with customers is evaluated utilizing the following steps: (i) Identify the contract, or contracts, with a customer; (ii) Identify the performance obligations in the contract; (iii) Determine the transaction price; (iv) Allocate the transaction price to the performance obligations in the contract; (v) Recognize revenue when the Company satisfies a performance obligation. When the Company enters into a contract, the Company analyses the services required in the contract in order to identify the required performance obligations which would indicate the Company has met and fulfilled its obligations. For the current contracts in place, the Company has identified performance obligations as one single event, the sign-off by both parties that production is completed and the product (film) is ready for distribution. To appropriately identify the performance obligations, the Company considers all of the services required to be satisfied per the contract, whether explicitly stated or implicitly implied. The Company allocates the full transaction price to the single performance obligation being satisfied. The Company recognizes revenue when the customer confirms to the Company that all of the terms and conditions of the contract has been met, and the sign-off of the project has been completed. The Company derives its revenues the follows: · Production Service Agreement Revenue is related to films where the Company has been engaged as an independent contractor to provide production services and other elements related to production for individual film projects. Based on the analysis performed, the Company determined that the performance obligations as of March 31, 2019 had been satisfied for two films, and therefore the Company recognized a portion of revenues associated with the Production Service Agreements. · Revenue from self-produced films is related to films where the Company has self-produced certain films along with a third party, with the expectation that these films will be distributed in the future. Based on the analysis performed, the Company determined that the performance obligations as of March 31, 2019 had not been satisfied, and therefore the Company did not recognize any revenues associated with the self-produced films. The Company analyses whether gross sales, or net sales should be recorded, has control over establishing price, and has control over the related costs with earning revenues. The Company has recorded all revenues at the gross price. Cash payments received are recorded as deferred revenue until the conditions, stated above, of revenue recognition have been met, specifically all obligations have been met as specified in the related customer contract. Loss per Share Calculations Basic earnings per share is 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 nine months ended March 31, 2019, and 2018, as there are no potential shares outstanding that would have a dilutive effect. Recently Issued Accounting Pronouncements In June 2018, the FASB issued ASU No. 2018-07 , Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting In March 2019, the FASB issued new guidance on film production costs ASU 2019-02, Entertainment Films- Other Assets – Film Costs (Subtopic 926-20). In March 2019, the FASB issued ASU No. 2019-02, Entertainment-Films-Other Assets-Film Costs (Subtopic 926-20) and Entertainment-Broadcasters Intangibles-Goodwill and Other (Subtopic 920-350). The update aligns the accounting for production costs of an episodic television series with the accounting for production costs of films by removing the content distinction for capitalization. The amendments also require that an entity reassess estimates of the use of a film in a film group and account for any changes prospectively. The amendments in this update require that an entity test a film or license agreement for program material within the scope of Subtopic 920-350 for impairment at a film group level when the film or license agreement is predominantly monetized with other films and/or license agreements. For public business entities, the amendments in this update are effective for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years. The Company is currently evaluating the impact of the new guidance on its consolidated financial statements. Management has considered all recent accounting pronouncements issued since the last audit of our financial statements. The Company’s management believes that these recent pronouncements will not have a material effect on the Company’s financial statements. Going Concern The accompanying unaudited 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 consolidated financial statements do not reflect any adjustments that might result if the Company is unable to continue as a going concern. During the nine months ended March 31, 2019, the Company had a loss from operations of $280,764 and net cash outflows from operating activities of $241,944. As of March 31, 2019, the Company has an accumulated deficit of $1,643,437. As of March 31, 2019, the Company is in default on several promissory notes payable. These factors, among others, raise substantial doubt about the Company’s 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, an additional cash infusion and an identification of new business opportunities. The Company plans on raising the required funds through completion of film projects resulting in revenues, and further potential equity and debt offerings. However, there is no assurance that the Company will be successful in this or any of its endeavors or become financially viable to continue as a going concern.

PROMISSORY NOTES RECEIVABLE

PROMISSORY NOTES RECEIVABLE	9 Months Ended
	Mar. 31, 2019
Receivables [Abstract]
PROMISSORY NOTES RECEIVABLE	NOTE 3 – PROMISSORY NOTES RECEIVABLE On June 7, 2017, the Company entered into an agreement for a 2.5% promissory note in exchange for lending $200,000 to a third party. The principal of $200,000 was due to the Company forty-five (45) days from receipt of the funds. The principal and interest were received on July 17, 2017. On June 12, 2017, the Company entered into an agreement for a 2.5% promissory note in exchange for lending $200,000 to a third party. The principal of $200,000 was due to the Company forty-five (45) days from receipt of the funds. The principal and interest were received on July 26, 2017. During the nine months ended March 31, 2019 and 2018, a total amount of $nil and $4,841, respectively was recorded as interest income related to the two $200,000 notes.

FILM COSTS

FILM COSTS	9 Months Ended
	Mar. 31, 2019
Film Costs [Abstract]
FILM COSTS	NOTE 4 – FILM COSTS Film costs are comprised of the following: March 31, 2019 June 30, 2018 Independent Self-Produced Film Costs $ 1,052,338 $ 982,175 Capitalized Film Costs covered under Production Service Agreements 348,910 1,553,184 Total Film Costs $ 1,401,248 $ 2,535,359 Film costs include salaries and wages, and all other direct costs associated with the motion pictures and television productions. The Company performs fair value measurements related to film costs on an annual basis to evaluate and review indicators of impairment. During the nine months ended March 31, 2019 and 2018, the Company did not recognize impairment loss. During the nine months ended March 31, 2019, $1,762,700 of capitalized film costs were expensed as cost of revenues, of which $893,951 related to Last Vermont Christmas LLC, and $868,749 related to Christmas Camp LLC.

DEFERRED FILM REVENUE

DEFERRED FILM REVENUE	9 Months Ended
	Mar. 31, 2019
Deferred Film Revenue [Abstract]
DEFERRED FILM REVENUE	NOTE 5 – DEFERRED FILM REVENUE On March 27, 2018, the Company entered into a Production Services Agreement with MVE Productions, LLC to provide production services for a film. In relation to the film, the Company created a Limited Liability Corporation, ‘Christmas Camp LLC.’ The Production Services Agreement was planned to run from April 9, 2018 to August 27, 2018. As of March 31, 2019, all criteria had been met in order for the Company to recognize revenue. During the nine months ended March 31, 2019, deferred revenue of $879,112 has been recognized as revenues. On March 27, 2018, the Company entered into a Production Services Agreement with MVE Productions, LLC to provide production services for a film. In relation to the film, the Company created a Limited Liability Corporation, ‘Last Vermont Christmas LLC.’ The Production Services Agreement was planned to run from April 9, 2018 to September 28, 2018. As of March 31, 2019, all criteria had been met in order for the Company to recognize revenue. During the nine months ended March 31, 2019, deferred revenue of $899,234 has been recognized as revenues. On June 19, 2018, the Company entered into a Production Services Agreement with MVE Productions, LLC to provide production services for a film. In relation to the film, the Company created a Limited Liability Corporation, ‘Country Christmas LLC.’ The Production Services Agreement was planned to run from June 25, 2018 to October 15, 2018. The agreement is still ongoing as of the date of this filing. The Company has not recognized any film revenue for the three and nine months ended March 31, 2019. As of March 31, 2019, the Company has recorded $367,719 of deferred revenue in relation to this film.

PROMISSORY NOTES PAYABLE

PROMISSORY NOTES PAYABLE	9 Months Ended
	Mar. 31, 2019
Promissory Notes Payable [Abstract]
PROMISSORY NOTES PAYABLE	NOTE 6 – PROMISSORY NOTES PAYABLE On October 11, 2017, the Company issued a $150,000 Promissory Note in exchange for receiving $150,000 proceeds. The principal of $150,000 is due fourteen (14) months from the receipt of the funds, and a total interest charge of ten percent, or $15,000 is to be recorded over the term of the loan. An interest payable of $24,945 has been recorded as of March 31, 2019. During the three months and nine months ended March 31, 2019, interest expense of $8,137 and $15,698 was recorded, respectively. During the three months and nine months ended March 31, 2018, interest expense of $3,176 and $6,035 was recorded, respectively. The proceeds were used by the Company to fund the motion picture known as One HLWD KY LLC. The note is currently in default and currently accrues interest at 22% per annum. On January 4, 2018, the Company issued a $80,000 Promissory Note in exchange for receiving $80,000 proceeds. The principal of $80,000 is due twelve (12) months from the receipt of the funds, and bears interest at 10% per annum. An interest payable of $12,296 has been recorded as of March 31, 2019. During the three months and nine months ended March 31, 2019, interest expense of $4,384 and $8,417 was recorded, respectively. During the three and nine months ended March 31, 2018, interest expense of $1,885, and $1,885 was recorded, respectively. The proceeds were used by the Company to fund the motion picture known as River Runs Red. The note is currently in default and currently accrues interest at 22% per annum. On February 6, 2018, the Company issued a $100,000 Promissory Note in exchange for receiving $100,000 proceeds. The principal of $100,000 is due twelve (12) months from the receipt of the funds, and bears interest at 10% per annum. An interest payable of $13,182 has been recorded as of March 31, 2019. During the three months and nine months ended March 31, 2019, interest expense of $4,196 and $9,237 was recorded, respectively. During the three and nine months ended March 31, 2018, interest expense of $1,452 and $1,452 was recorded, respectively. The proceeds were used by the Company to fund the motion picture known as River Runs Red. The note is currently in default and currently accrues interest at 22% per annum. On February 7, 2018, the Company issued a $150,000 Promissory Note in exchange for receiving $150,000 proceeds. The principal of $150,000 is due twelve (12) months from the receipt of the funds, and bears interest at 10% per annum. An interest payable of $19,674 has been recorded as of March 31, 2019. During the three months and nine months ended March 31, 2019, interest expense of $6,236 and $13,798 was recorded, respectively. During the three and nine months ended March 31, 2018, interest expense of $2,137 and $2,137 was recorded, respectively. The proceeds were used by the Company to fund the motion picture known as River Runs Red. The note is currently in default and currently accrues interest at 22% per annum.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Mar. 31, 2019
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 7 – RELATED PARTY TRANSACTIONS On September 19, 2017 the company issued a 10% Promissory Note in exchange for receiving $350,000 from Kruse Farms, LP., a Company owned by one of the Company’s principle owners, to fund the production of a motion picture. The principal of $350,000 is due in twenty-four (24) months from receipt of the funds. An interest payable of $53,507 has been recorded as of March 31, 2019. During the nine months ended March 31, 2019 and 2018, interest expense was $26,274 and $18,507, respectively. During the three months ended March 31, 2019 and 2018, interest expense was $8,630 and $8,630, respectively. As of March 31, 2019, the Company has advanced $20,000 as a loan to the Company’s Chief Creative Officer, which bears no interest and due on demand. During the nine months ended March 31, 2019, the Company borrowed a $12,000 from a related party. The amounts are due on demand and non-interest bearing. During the nine months ended March 31, 21019 and 2018, the Company paid $25,640, and $nil, respectively to the Chief Creative Officer for fees related to production and managing movie services. During the three months ended March 31, 2019 and 2018, the Company paid $nil and $nil respectively to the Chief Creative Officer for fees related to production and managing of movie services.

SHARE CAPITAL

SHARE CAPITAL	9 Months Ended
	Mar. 31, 2019
Equity [Abstract]
SHARE CAPITAL	NOTE 8 – SHARE CAPITAL Common Stock On July 5, 2017, the Company repurchased and cancelled 85,475 shares of common stock of the company for $20,000. On August 9, 2017, the Company has approved a 1 for 40 reverse split of its issued and outstanding common stock. The common stock accounts and all share related balances have been applied retroactively for all periods presented. On September 11, 2017, the Company amended the Articles of Incorporation to decrease the authorized capital to 25,000,000 shares of common stock. During the year ended June 30, 2018, the Company entered into four share purchase agreements with four investors for 406,000 common shares at $1 per share. The shares were issued during the year ended June 30, 2018. During the year ended June 30, 2018, the Company issued 83,822 common shares to settle $132,437 of principal note payable and accrued interest. During the year ended June 30, 2018, the Company issued 43,894 common shares to settle $69,352 of accounts payable. During the year ended June 30, 2018, the Company issued 125,000 common shares for consulting services, valued at $140,000. On October 17, 2018, the Company issued 250,000 and 200,000 common shares at $0.50 for consulting services, to two individuals, valued at $125,000, and $100,000, respectively.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Mar. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 9 – COMMITMENTS AND CONTINGENCIES The Company neither owns nor leases any real or personal property. The Company’s officers have provided office services without charge. There is no obligation for the officer to continue this arrangement. Such costs are immaterial to the financial statements and accordingly are not reflected herein. The officers and directors are involved in other business activities and most likely will become involved in other business activities in the future.

INCOME TAXES

INCOME TAXES	9 Months Ended
	Mar. 31, 2019
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 10 – INCOME TAXES The Company provides for income taxes under ASC 740, “Income Taxes.” Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax basis of assets and liabilities and the tax rates in effect when these differences are expected to reverse. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations. On December 22, 2017, the Tax Cuts and Jobs Act (the “Tax Act”), was signed into law. The Tax Act includes numerous changes to tax laws impacting business, the most significant being a permanent reduction in the federal corporate income tax rate from 34% to 21%. The rate reduction took effect on January 1, 2018. As the Company’s 2018 fiscal year ended on June 30, 2018, the Company’s federal blended corporate tax rate for fiscal year 2018 is 26.9%, based on the applicable tax rates before and after the Tax Act and the number of days in the fiscal year to which the two different rates applied. The provision for income taxes differs from the amounts which would be provided by applying the statutory federal income tax rate of 21% and 34% to the net loss before provision for income taxes for the following reasons: Nine Months Ended March 31, 2019 2018 Federal Income Tax benefits (expenses) attributable to Current Operation $ 74,380 $ 22,650 Less: Valuation Allowance (74,380 ) (22,650 ) Net Provision for Federal Income Taxes $ - $ - Net deferred tax assets consist of the following components as of: March 31, June 30, 2019 2018 Deferred tax assets, generated from net operating loss at statutory rates $ 251,009 $ 176,629 Less: valuation allowance (251,009 ) (176,629 ) Deferred tax assets, net $ - $ - In accordance with Income Tax laws of United States of America, net operating loss carry forwards of approximately $1,277,000 which expire commencing in fiscal 2036, for federal income tax reporting purposes are subject to annual limitations. When a change in ownership occurs, net operating loss carry forwards may be limited as to use in future years.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Mar. 31, 2019
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 11 – SUBSEQUENT EVENTS Management has evaluated subsequent events through the date the consolidated financial statements were issued. Based on our evaluation no events have occurred that require recognition or disclosure.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Mar. 31, 2019
Summary of Significant Accounting Policies [Abstract]
Basis of Consolidation	Basis of Consolidation The unaudited consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries, Team Sports Superstore (Inactive) and Almost Never Films Inc. (Indiana) and FWIL, LLC (Indiana), and its 90 % owned subsidiaries, One HLWD KY LLC (Kentucky), Two HLWD KY LLC (Kentucky) and Three HLWD KY (Kentucky), LLC, as well as the following entities, which are 100 % owned: Virginia Christmas, LLC (New York), Christmas Camp, LLC (New York), and Country Christmas, LLC (Ohio). All significant intercompany transactions and balances have been eliminated in consolidation.
Basis of Presentation	Basis of Presentation The accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and with the rules and regulations of the U.S. Securities and Exchange Commission (“SEC”). Accordingly, these unaudited condensed financial statements do not include all of the information and footnotes required for audited annual financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary to make the financial statements not misleading have been included. The unaudited condensed consolidated financial statements included herein should be read in conjunction with the audited financial statements and the notes thereto that are included in the Company’s audited June 30, 2018 financial statements that was filed with the SEC on October 15, 2018. The results of operations for the nine months ended March 31, 2019, are not necessarily indicative of the results to be expected for the full year.
Use of Estimates	Use of Estimates The preparation of the consolidated 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 the fair value of common stock issued for services, film costs, among others. Actual results could differ from these estimates.
Cash	Cash Cash includes demand deposits with banks or other financial institutions. All cash balances are hold by major banking institutions.
Concentration of Risk	Concentration of Risk The Company maintains its cash with a financial institution, and at times, amounts may exceed federally insured limits. Currently the FDIC insurance coverage limit is $250,000, and the Company doesn’t expose to un-insured cash balances. The Company has not experienced any losses in such accounts and believes it is not exposed to any significant credit risk on cash. The Company encounters a certain amount of risk as a result of a concentration of revenue from a few significant customers. For the nine months and three months ended March 31, 2019, one of the customers accounted for approximately 99.6% of total revenue. The Company performs ongoing credit evaluations of its customers and records an allowance for potential bad debts based on available information.
Film Costs	Film Costs The Company records film costs in accordance with ASC – 926 - Entertainment – Films
Fair Value of Financial Instruments	Fair Value of Financial Instruments Fair value is defined as the price that would be received upon sale of an asset or paid upon transfer of a liability in an orderly transaction between market participants at the measurement date and in the principal or most advantageous market for that asset or liability. The fair value should be calculated based on assumptions that market participants would use in pricing the asset or liability, not on assumptions specific to the entity. In addition, the fair value of liabilities should include consideration of non-performance risk including our own credit risk. In addition to defining fair value, the standard expands the disclosure requirements around fair value and establishes a fair value hierarchy for valuation inputs. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market. Each fair value measurement is reported in one of the three levels which are determined by the lowest level input that is significant to the fair value measurement in its entirety. These levels are: Level 1 – inputs are based upon unadjusted quoted prices for identical instruments traded in active markets. Level 2 – inputs are based upon significant observable inputs other than quoted prices included in Level 1, such as quoted prices for identical or similar instruments in markets that are not active, and model-based valuation techniques for which all significant assumptions are observable in the market or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 – inputs are generally unobservable and typically reflect management’s estimates of assumptions that market participants would use in pricing the asset or liability. The fair values are therefore determined using model-based techniques that include option pricing models, discounted cash flow models, and similar techniques. As of March 31, 2019, the balance reported for cash approximates its fair value because of its short maturities. Notes payable are recorded at agreed values. Debt balances are stated at historical amounts less principal payments, which approximate fair market value. Promissory notes receivable and payable are stated at historical amounts less principal payments. The Company believes interest rates in its debt agreements are commensurate with lender risk profiles for similar companies.
Revenue Recognition	Revenue Recognition In May 2014, the FASB issued new accounting guidance related to revenue from contracts with customers. The core principle of the Standard is that recognition of revenue occurs when a customer obtains control of promised goods or services in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. In addition, the new guidance requires that companies disclose the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. The Company has chosen to early adopt and apply the standards beginning in the fiscal year ended June 30, 2018 , The Company recognizes revenue from its contracts with customers in accordance with ASC 606 – Revenue from Contracts with Customers. Revenue related to contracts with customers is evaluated utilizing the following steps: (i) Identify the contract, or contracts, with a customer; (ii) Identify the performance obligations in the contract; (iii) Determine the transaction price; (iv) Allocate the transaction price to the performance obligations in the contract; (v) Recognize revenue when the Company satisfies a performance obligation. When the Company enters into a contract, the Company analyses the services required in the contract in order to identify the required performance obligations which would indicate the Company has met and fulfilled its obligations. For the current contracts in place, the Company has identified performance obligations as one single event, the sign-off by both parties that production is completed and the product (film) is ready for distribution. To appropriately identify the performance obligations, the Company considers all of the services required to be satisfied per the contract, whether explicitly stated or implicitly implied. The Company allocates the full transaction price to the single performance obligation being satisfied. The Company recognizes revenue when the customer confirms to the Company that all of the terms and conditions of the contract has been met, and the sign-off of the project has been completed. The Company derives its revenues the follows: · Production Service Agreement Revenue is related to films where the Company has been engaged as an independent contractor to provide production services and other elements related to production for individual film projects. Based on the analysis performed, the Company determined that the performance obligations as of March 31, 2019 had been satisfied for two films, and therefore the Company recognized a portion of revenues associated with the Production Service Agreements. · Revenue from self-produced films is related to films where the Company has self-produced certain films along with a third party, with the expectation that these films will be distributed in the future. Based on the analysis performed, the Company determined that the performance obligations as of March 31, 2019 had not been satisfied, and therefore the Company did not recognize any revenues associated with the self-produced films. The Company analyses whether gross sales, or net sales should be recorded, has control over establishing price, and has control over the related costs with earning revenues. The Company has recorded all revenues at the gross price. Cash payments received are recorded as deferred revenue until the conditions, stated above, of revenue recognition have been met, specifically all obligations have been met as specified in the related customer contract.
Loss per Share Calculations	Loss per Share Calculations Basic earnings per share is 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 nine months ended March 31, 2019, and 2018, as there are no potential shares outstanding that would have a dilutive effect.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In June 2018, the FASB issued ASU No. 2018-07 , Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting In March 2019, the FASB issued new guidance on film production costs ASU 2019-02, Entertainment Films- Other Assets – Film Costs (Subtopic 926-20). In March 2019, the FASB issued ASU No. 2019-02, Entertainment-Films-Other Assets-Film Costs (Subtopic 926-20) and Entertainment-Broadcasters Intangibles-Goodwill and Other (Subtopic 920-350). The update aligns the accounting for production costs of an episodic television series with the accounting for production costs of films by removing the content distinction for capitalization. The amendments also require that an entity reassess estimates of the use of a film in a film group and account for any changes prospectively. The amendments in this update require that an entity test a film or license agreement for program material within the scope of Subtopic 920-350 for impairment at a film group level when the film or license agreement is predominantly monetized with other films and/or license agreements. For public business entities, the amendments in this update are effective for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years. The Company is currently evaluating the impact of the new guidance on its consolidated financial statements. Management has considered all recent accounting pronouncements issued since the last audit of our financial statements. The Company’s management believes that these recent pronouncements will not have a material effect on the Company’s financial statements.
Going Concern	Going Concern The accompanying unaudited 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 consolidated financial statements do not reflect any adjustments that might result if the Company is unable to continue as a going concern. During the nine months ended March 31, 2019, the Company had a loss from operations of $280,764 and net cash outflows from operating activities of $241,944. As of March 31, 2019, the Company has an accumulated deficit of $1,643,437. As of March 31, 2019, the Company is in default on several promissory notes payable. These factors, among others, raise substantial doubt about the Company’s 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, an additional cash infusion and an identification of new business opportunities. The Company plans on raising the required funds through completion of film projects resulting in revenues, and further potential equity and debt offerings. However, there is no assurance that the Company will be successful in this or any of its endeavors or become financially viable to continue as a going concern.

FILM COSTS (Tables)

FILM COSTS (Tables)	9 Months Ended
	Mar. 31, 2019
Film Costs [Abstract]
Schedule of film costs	March 31, 2019 June 30, 2018 Independent Self-Produced Film Costs $ 1,052,338 $ 982,175 Capitalized Film Costs covered under Production Service Agreements 348,910 1,553,184 Total Film Costs $ 1,401,248 $ 2,535,359

INCOME TAXES (Tables)

INCOME TAXES (Tables)	9 Months Ended
	Mar. 31, 2019
Income Tax Disclosure [Abstract]
Schedule of net loss before provision for income taxes	Nine Months Ended March 31, 2019 2018 Federal Income Tax benefits (expenses) attributable to Current Operation $ 74,380 $ 22,650 Less: Valuation Allowance (74,380 ) (22,650 ) Net Provision for Federal Income Taxes $ - $ -
Schedule of net deferred tax assets	March 31, June 30, 2019 2018 Deferred tax assets, generated from net operating loss at statutory rates $ 251,009 $ 176,629 Less: valuation allowance (251,009 ) (176,629 ) Deferred tax assets, net $ - $ -

ORGANIZATION, OPERATIONS AND BA

ORGANIZATION, OPERATIONS AND BASIS OF ACCOUNTING (Detail Textuals)	Aug. 09, 2017shares	Jan. 15, 2016USD ($)Shareholdershares	Mar. 31, 2019USD ($)shares	Jun. 30, 2018shares	Sep. 11, 2017shares	Feb. 29, 2016shares
Organization Operations And Basis Of Accounting [Line Items]
Film production costs			$ 35,000,000
Assets acquired		$ 6,566
Liabilities assumed		$ 598,869
Common stock, shares authorized | shares	25,000,000		25,000,000	25,000,000	25,000,000	5,000,000
Description of common stock reverse stock split	1 for 40
Share exchange agreement | Smack Sportswear ("Smack") | Mr. Chan and Mr. Williams
Organization Operations And Basis Of Accounting [Line Items]
Number of shareholders | Shareholder		2
Share exchange agreement | Smack Sportswear ("Smack") | Mr. Chan and Mr. Williams | Series A Convertible Preferred Stock
Organization Operations And Basis Of Accounting [Line Items]
Number of preferred stock converted | shares		1,000,000

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Detail Textuals) - USD ($)	Jul. 05, 2017	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2019	Mar. 31, 2018	Jun. 30, 2018
Summary of Significant Accounting Policies [Abstract]
Percentage of subsidiaries				90.00%
FDIC insurance uninsured amount		$ 250,000		$ 250,000
Percentage of revenue from one client				99.60%
Stock repurchased and forfeited shares during the period	85,475
Loss from operations		(94,406)	$ (43,214)	$ (280,764)	$ (145,581)
Net cash outflows from operating activities				(241,944)	$ (1,107,827)
Accumulated deficit		$ (1,643,437)		$ (1,643,437)		$ (1,289,249)

PROMISSORY NOTES RECEIVABLE (De

PROMISSORY NOTES RECEIVABLE (Detail Textuals)	Jun. 12, 2017USD ($)	Jun. 07, 2017USD ($)	Mar. 31, 2019USD ($)Promissory_Note	Mar. 31, 2018USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of notes receivable | Promissory_Note			2
Interest income				$ 4,841
Promissory Notes Receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Interest income			$ 0	$ 4,841
Third Party One | Promissory Notes Receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Percentage of promissory note		2.50%
Promissory notes receivable		$ 200,000
Term of promissory note receivable		45 days
Third Party Two | Promissory Notes Receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Percentage of promissory note	2.50%
Promissory notes receivable	$ 200,000
Term of promissory note receivable	45 days

FILM COSTS (Details)

FILM COSTS (Details) - USD ($)	Mar. 31, 2019	Jun. 30, 2018
Film Costs [Abstract]
Independent Self-Produced Film Costs	$ 1,052,338	$ 982,175
Capitalized Film Costs covered under Production Service Agreements	348,910	1,553,184
Total Film Costs	$ 1,401,248	$ 2,535,359

FILM COSTS (Detail Textuals)

FILM COSTS (Detail Textuals)	9 Months Ended
	Mar. 31, 2019USD ($)
Disclosure Of Film Costs [Line Items]
Capitalized film costs expensed as cost of revenues	$ 1,762,700
Last Vermont Christmas LLC
Disclosure Of Film Costs [Line Items]
Capitalized film costs expensed as cost of revenues	893,951
Christmas Camp LLC
Disclosure Of Film Costs [Line Items]
Capitalized film costs expensed as cost of revenues	$ 868,749

DEFERRED FILM REVENUE (Detail T

DEFERRED FILM REVENUE (Detail Textuals)	9 Months Ended
	Mar. 31, 2019USD ($)
Deferred Revenue Arrangement [Line Items]
Deferred film revenue	$ (1,431,752)
Production services agreement with MVE productions | Christmas Camp LLC
Deferred Revenue Arrangement [Line Items]
Deferred film revenue	879,112
Production services agreement with MVE productions | Last Vermont Christmas LLC
Deferred Revenue Arrangement [Line Items]
Deferred film revenue	899,234
Production services agreement with MVE productions | Country Christmas LLC
Deferred Revenue Arrangement [Line Items]
Deferred film revenue	$ 367,719

PROMISSORY NOTES PAYABLE (Detai

PROMISSORY NOTES PAYABLE (Detail Textuals) - USD ($)	Feb. 07, 2018	Feb. 06, 2018	Jan. 04, 2018	Oct. 11, 2017	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2019	Mar. 31, 2018	Jun. 30, 2018
Short-term Debt [Line Items]
Promissory note payable					$ 480,000		$ 480,000		$ 480,000
Proceeds from issuance of promissory note payable								$ 1,130,000
Interest payable					123,606		123,606		$ 50,182
Promissory note on October 11, 2017
Short-term Debt [Line Items]
Percentage of notes payable				22.00%
Promissory note payable				$ 150,000
Proceeds from issuance of promissory note payable				$ 150,000
Term of promissory note payable				14 months
Recorded interest over term of loan				$ 15,000
Interest expense					8,137	$ 3,176	15,698	6,035
Interest payable					24,945		24,945
Promissory note on January 4, 2018
Short-term Debt [Line Items]
Percentage of notes payable			22.00%
Promissory note payable			$ 80,000
Proceeds from issuance of promissory note payable			$ 80,000
Term of promissory note payable			12 months
Interest expense					4,384	1,885	8,417	1,885
Interest payable					12,296		12,296
Percentage of accrued interest			10.00%
Promissory note on February 6, 2018
Short-term Debt [Line Items]
Percentage of notes payable		22.00%
Promissory note payable		$ 100,000
Proceeds from issuance of promissory note payable		$ 100,000
Term of promissory note payable		12 months
Interest expense					4,196	1,452	9,237	1,452
Interest payable					13,182		13,182
Percentage of accrued interest		10.00%
Promissory note on February 7, 2018
Short-term Debt [Line Items]
Percentage of notes payable	22.00%
Promissory note payable	$ 150,000
Proceeds from issuance of promissory note payable	$ 150,000
Term of promissory note payable	12 months
Interest expense					6,236	$ 2,137	13,798	$ 2,137
Interest payable					$ 19,674		$ 19,674
Percentage of accrued interest	10.00%

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Detail Textuals) - USD ($)	3 Months Ended		9 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2019	Mar. 31, 2018	Sep. 19, 2017
Related Party Transaction [Line Items]
Interest expense	$ 31,583	$ 26,147	$ 73,424	$ 48,687
Advanced loan to employee	12,000		12,000
Amount borrowed from related party			12,000
Chief Creative Officer
Related Party Transaction [Line Items]
Advances of loan	20,000		20,000
Production and managing movie services fees			25,640
Kruse Farms, LP | Promissory note
Related Party Transaction [Line Items]
Promissory note receivable					$ 350,000
Percentage of promissory note					10.00%
Interest expense	8,630	$ 8,630	26,274	$ 18,507
Advances of loan	$ 53,507		$ 53,507

SHARE CAPITAL (Detail Textuals)

SHARE CAPITAL (Detail Textuals)	Aug. 09, 2017shares	Jul. 05, 2017USD ($)shares	Oct. 17, 2018USD ($)$ / sharesshares	Dec. 31, 2018USD ($)shares	Jun. 30, 2018USD ($)Agreement$ / sharesshares	Mar. 31, 2019shares	Sep. 11, 2017shares	Feb. 29, 2016shares
Schedule of Capitalization, Equity [Line Items]
Stock repurchased and forfeited shares during the period		85,475
Stock repurchased and forfeited during the period | $		$ 20,000
Description of common stock reverse stock split	1 for 40
Common shares issued for consulting services | $				$ 225,000
Common stock, shares authorized	25,000,000				25,000,000	25,000,000	25,000,000	5,000,000
Share Purchase Agreements
Schedule of Capitalization, Equity [Line Items]
Number of agreements | Agreement					4
Number of share purchase					406,000
Share price of stock purchase in agreement | $ / shares					$ 1
Common Stock
Schedule of Capitalization, Equity [Line Items]
Common shares issued to settle note payable and accrued interest | $					$ 132,437
Common shares issued to settle note payable and accrued interest (in shares)					83,822
Common shares issued to settle accounts payable | $					$ 69,352
Common shares issued to settle accounts payable (in shares)					43,894
Common shares issued for consulting services | $				$ 450	$ 140,000
Common shares issued for consulting services (in shares)				450,000	125,000
First individual
Schedule of Capitalization, Equity [Line Items]
Shares issued price per share (in dollars per share) | $ / shares			$ 0.50
Common shares issued for consulting services | $			$ 125,000
Common shares issued for consulting services (in shares)			250,000
Second individual
Schedule of Capitalization, Equity [Line Items]
Shares issued price per share (in dollars per share) | $ / shares			$ 0.50
Common shares issued for consulting services | $			$ 100,000
Common shares issued for consulting services (in shares)			200,000

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	3 Months Ended		9 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2019	Mar. 31, 2018
Federal Income Tax benefits (expenses) attributable to Current Operation
Federal Income Tax benefits (expenses) attributable to Current Operation			$ 74,380	$ 22,650
Less: Valuation Allowance			(74,380)	(22,650)
Net Provision for Federal Income Taxes	$ 0	$ 0	$ 0	$ 0

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($)	Mar. 31, 2019	Jun. 30, 2018
Deferred tax assets, generated from net operating loss at statutory rates
Deferred tax assets, generated from net operating loss at statutory rates	$ 251,009	$ 176,629
Less: Valuation Allowance	(251,009)	(176,629)
Deferred tax assets, net	$ 0	$ 0

INCOME TAXES (Detail Textuals)

INCOME TAXES (Detail Textuals)	9 Months Ended
	Mar. 31, 2019USD ($)
Income Tax Disclosure [Line Items]
Statutory federal income tax rate	26.90%
Net operating loss carry forwards	$ 1,277,000
Earliest tax year
Income Tax Disclosure [Line Items]
Statutory federal income tax rate	34.00%
Latest tax year
Income Tax Disclosure [Line Items]
Statutory federal income tax rate	21.00%