Almost Never Films (HLWD) 10-K 15 Oct 19 2019 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Jun. 30, 2019	Oct. 14, 2019	Dec. 31, 2018
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
Entity Voluntary Filers	No
Current Fiscal Year End Date	--06-30
Entity Filer Category	Non-accelerated Filer
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding		5,798,765
Entity Public Float			$ 0
Document Type	10-K
Document Period End Date	Jun. 30, 2019
Amendment Flag	false
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Ex Transition Period	false
Entity Shell Company	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Jun. 30, 2019	Jun. 30, 2018
Current Assets
Cash and cash equivalents	$ 57,154	$ 270,826
Accounts receivable	583,333
Prepaid expenses and deposits		218,658
Loan receivable	32,000	32,000
Total Current Assets	672,487	521,484
Deferred assets	103,898	137,083
Film costs	428,731	2,535,359
TOTAL ASSETS	1,205,116	3,193,926
Current Liabilities
Accrued liabilities	41,813	87,237
Due to related party	12,000
Deferred film revenue	354,398	1,799,471
Interest payable	117,716	50,182
Other Payable		55,000
Promissory Note Payable	230,000	480,000
Promissory note payable - related party	320,000
Total Current Liabilities	1,075,927	2,471,890
Long-term Liabilities
Promissory note payable - related party		350,000
TOTAL LIABILITIES	1,075,927	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	(1,755,486)	(1,289,249)
Total shareholders' equity attributable to Almost Never Films Inc. shareholders	130,799	372,036
Non-controlling interest	(1,610)
Total shareholders' equity	129,189	372,036
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 1,205,116	$ 3,193,926

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Jun. 30, 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

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - USD ($)	12 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Income Statement [Abstract]
Revenues	$ 2,526,346	$ 10,000
Cost of Revenues	2,483,448
Gross Profit	42,898	10,000
Operating Expenses
General and administration expenses	348,636	124,298
Professional fees	56,170	82,107
Total operating expenses	404,806	206,405
Loss from operations	(361,908)	(196,405)
Other (Expense) Income
Interest income		16,811
Interest expense	(105,939)	(90,323)
Gain (loss) on settlement of debt		(74,075)
Total other income (expense)	(105,939)	(147,587)
Net loss before income taxes	(467,847)	(343,992)
Provision for income taxes	0	0
Net loss	(467,847)	(343,992)
Net loss attributable to: Almost Never Films Inc.	(466,237)	(343,992)
Non-controlling interest	(1,610)
Comprehensive Loss	$ (467,847)	$ (343,992)
Comprehensive loss Per Common Share - Basic attributable to Almost Never Films Inc. Shareholders (in dollars per share)	$ (0.08)	$ (0.07)
Weighted Average Common Shares Outstanding - Basic and Diluted (in shares)	5,645,614	4,771,486

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($)	Common Stock	Additional Paid in Capital	Accumulated Deficit	Non-controlling Interest	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 issued for cash	$ 406	405,594			406,000
Common stock issued for cash (in shares)	406,000
Common shares issued to settle note payable and accrued interest	$ 83	132,354			132,437
Common shares issued to settle note payable and accrued interest (in shares)	83,822
Common shares issued for consulting services	$ 125	139,875			140,000
Common shares issued for consulting services (in shares)	125,000
Common shares issued to settle accounts payable	$ 44	69,308			69,352
Common shares issued to settle accounts payable (in shares)	43,894
Common stock Retired	$ (85)	(19,915)			(20,000)
Common stock Retired (shares)	(85,475)
Net loss			(343,992)		(343,992)
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]
Common shares issued for consulting services	$ 450	224,550			225,000
Common shares issued for consulting services (in shares)	450,000
Net loss			(466,237)	$ (1,610)	(467,847)
Balance at Jun. 30, 2019	$ 5,779	$ 1,880,506	$ (1,755,486)	$ (1,610)	$ 129,189
Balance (shares) at Jun. 30, 2019	5,778,765

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Cash Flows from Operating Activities:
Net loss	$ (467,847)	$ (343,992)
Adjustments to reconcile net loss to net cash used in operating activities:
Consulting expense	258,186	2,917
Loss on settlement of debt		74,075
Changes in operating assets and liabilities:
Accounts receivable	(583,333)
Interest receivable		5,159
Prepaid expenses and deposits	218,658	(202,051)
Film costs	2,106,628	(2,535,359)
Accrued liabilities	(45,424)	89,693
Deferred film revenue	(1,445,073)	1,799,471
Interest payable	67,534	50,323
Other payable	(55,000)	55,000
Net Cash Provided by (Used in) Operating Activities	54,328	(1,004,764)
Cash Flows from Investing Activities:
Issuance of promissory note receivable		(350,000)
Collection of promissory note receivable		750,000
Loan receivable		(32,000)
Net Cash Provided by Investing Activities		368,000
Cash Flows from Financing Activities:
Borrowing from related party	12,000
Proceeds from issuance of promissory note payable		780,000
Proceeds from issuance of promissory note payable - related party	320,000	350,000
Payment of note payable	(250,000)	(500,000)
Payment of promissory note payable - related party	(350,000)	(200,000)
Proceeds from common stock subscribed		406,000
Retirement of common Stock		(20,000)
Net Cash Provided by (Used in) Financing Activities	(268,000)	816,000
Net Increase in Cash and Cash Equivalents	(213,672)	179,236
Cash and Cash Equivalents, beginning of period	270,826	91,590
Cash and Cash Equivalents, end of period	57,154	270,826
Supplemental Disclosure Information:
Cash paid for interest		40,000
Cash paid for income taxes	0	0
Supplemental Non-cash Disclosure:
Deferred consulting expense paid in restricted stock	$ 225,000	140,000
Conversion of debt into common stock		$ 127,716

ORGANIZATION AND OPERATIONS

ORGANIZATION AND OPERATIONS	12 Months Ended
	Jun. 30, 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	12 Months Ended
	Jun. 30, 2019
Summary of Significant Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Consolidation The 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 audited 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”). 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 is potentially exposed to no 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. Concentration of Revenues The Company’s concentration of revenue for individual customers above 10% are as follows: · Pureflix: $700,000 · MVE Productions, LLC: $1,778,346 Film Costs, net 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 June 30, 2019, the balance reported for cash and accounts receivable 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, loan receivable and promissory notes 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 from 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 June 30, 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 June 30, 2019 had not been satisfied, and therefore the Company recognized all of 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. Stock Repurchase and Cancellation During the year ended June 30, 2018, the Company repurchased and cancelled 85,475 shares of common stock. The Company accounted for the transaction in accordance with ASC 505 – Equity – 30 Treasury Stock, Purchase of Treasury Shares or Stock Rights. Stock Subscription Receivable The Company has accounted for Stock Subscription Receivable in accordance with ASC – 505 – Equity – 10 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 years ended June 30, 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 February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). Under this guidance, lessees will be required to recognize on the balance sheet a lease liability and a right-of-use asset for all leases, with the exception of short-term leases. The lease liability represents the lessee s obligation to make lease payments arising from a lease, and will be measured as the present value of the lease payments. The right-of-use asset represents the lessee's right to use a specified asset for the lease term, and will be measured at the lease liability amount, adjusted for lease prepayment, lease incentives received and the lessee s initial direct costs. The standard also requires a lessee to recognize a single lease cost allocated over the lease term, generally on a straight-line basis. The new guidance is effective for fiscal years beginning after December 15, 2018. ASU 2016-02 is required to be applied using the modified retrospective approach for all leases existing as of the effective date and provides for certain practical expedients. Early adoption is permitted. The Company is currently evaluating the effects that the adoption of ASU 2016-02 will have on the Company's 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 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 year ended June 30, 2019 the Company had a net loss from operations of $467,847. As of June 30, 2019, the Company has an accumulated deficit of $1,755,486. These factors, among others, raise substantial doubt about the Company’s ability to continue as a going concern. The Company also has promissory notes in default as of June 30, 2019. 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	12 Months Ended
	Jun. 30, 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 $5,000 interest receivable was 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 $5,000 interest receivable was received on July 26, 2017. During the year ended June30, 2019 and 2018, a total amount of $0 and $4,841, respectively was recorded as interest income related to the two $200,000 notes.

FILM COSTS, NET

FILM COSTS, NET	12 Months Ended
	Jun. 30, 2019
Film Costs [Abstract]
FILM COSTS, NET	NOTE 4 – FILM COSTS, NET Film costs are comprised of the following: June 30, 2019 June 30, 2018 Independent Self-Produced Film Costs, Net $ 85,475 $ 982,175 Capitalized Film Costs covered under Production Service Agreements, Net 343,256 1,553,184 Total Film Costs $ 428,731 $ 2,535,359 Film costs include salaries and wages, and all other direct costs associated with the motion pictures and television productions. In addition, the Company qualifies for certain government programs that provide incentives earned in regards to expenditures on qualifying film production activities. The incentives recorded as an offset to the related asset balance. As of June 30, 2019, the Company performed fair value measurements related to film costs and determined that there were no indicators of impairment. During the year ended June 30, 2019, the Company did not recognize impairment loss. On November 10, 2017 the Company executed a First Amendment Agreement to its 6x picture Production and Distribution Agreement between Big Film Factory LLC (“Big Film” or “Prodco”) and Pure Flix Entertainment LLC (“PFE”), (the “Agreement”). The Agreement memorializes the understanding with respect to the development, packaging, production, post-production and worldwide distribution of the films intended for initial and primary worldwide exhibition. The Company, will be added as a party to the initial agreement by and between Big Film and PFE, wherever Big Film is referenced in connection with providing production services in conjunction with Big Film as well as providing production capital and cash following each of the first six (6) films produced under the Agreement (“6 Pictures”). Both Prodco and PFE agree to expand the defined role of “Prodco” in the Agreement, to add the Company to that definition, and grant the Company equally the same role and responsibilities heretofore only held by Big Film in connection with the 6 Pictures. During the year ended June 30, 2019, $2,483,448 of capitalized film costs were expensed as cost of revenues, of which $889,248 related to Last Vermont Christmas LLC, $868,795 related to Christmas Camp LLC, $354,788 related to One HLWD, and $370,617 related to Three HLWD.

DEFERRED FILM REVENUE

DEFERRED FILM REVENUE	12 Months Ended
	Jun. 30, 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 February 28, 2019, all criteria had been met in order for the Company to recognize revenue. During the year ended June 30, 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 18, 2019, all criteria had been met in order for the Company to recognize revenue. During the year ended June 30, 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 will 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 year ended June 30, 2019. As of June 30, 2019, the Company has recorded $354,398 of deferred revenue in relation to this film.

PROMISSORY NOTES PAYABLE

PROMISSORY NOTES PAYABLE	12 Months Ended
	Jun. 30, 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 $17,510 and $9,247 has been recorded as of June 30, 2019, and 2018, respectively. During the year ended June 30, 2019, and 2018, interest expense of $23,263 and $9,247 was recorded, respectively. The proceeds were used by the Company to fund the motion picture known as One HLWD KY LLC. During the year ended June 30, 2019, The Company paid principal of $100,000 and $15,000 of interest payable. The balance of principal note for amount of $50,000 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 $8,684 and $3,879 has been recorded as of June 30, 2019 and June 30, 2018, respectively. During the year ended June 30, 2019, and 2018, interest expense of $12,805 and $3,879 was recorded, respectively. The proceeds were used by the Company to fund the motion picture known as River Runs Red. During the year ended June 30, 2019, The Company paid $8,000 interest. The note was in default as of June 30, 2019. Subsequent to June 30, 2019, the Company entered into an amendment agreement with the lender to extend the maturity date to June 30, 2020. 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 $19,216 and $3,945 has been recorded as of June 30, 2019, and 2018. During the year ended June 30, 2019 and 2018, interest expense of $15,271 and $3,945 was recorded, respectively. The proceeds were used by the Company to fund the motion picture known as River Runs Red. The note was in default as of June 30, 2019. Subsequent to June 30, 2019, the Company entered into an amendment agreement with the lender to extend the maturity date to June 30, 2020. 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 $25,045 and $5,877 has been recorded as of June 30, 2019 and 2018, respectively. During the year ended June 30, 2019 and 2018, interest expense of $19,168 and $5,877 was recorded, respectively. The proceeds were used by the Company to fund the motion picture known as River Runs Red. During the year ended June 30, 2019, The Company paid $150,000 of principal and $15,000 of interest payable. As of June 30, 2019, unpaid interest of $10,045 is due. Subsequent to June 30, 2019, the Company entered into an amendment agreement with the lender to extinguish the debt in exchange for the issuance of common shares.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Jun. 30, 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. The Company and the lender has extended the maturity date to June 30, 2020.nterest payable of $62,142 and $27,233 has been recorded as of June 30, 2019, and 2018, respectively. During the year ended June 30, 2019, and 2018, interest expense was $34,910 and $27,233, respectively. During the year ended June 30, 2019, The Company paid a part of principal of $30,000 and as of June 30, 2019, the principal balance of note is $320,000. As of June 30, 2019, the Company has advanced $20,000 as a loan to the Company’s Chief Creative Officer. During the year ended June 30, 2019, the Company borrowed a $12,000 from a related party. The amounts are due on demand and non-interest bearing. During the year ended June 30, 2019, and 2018, the Company paid $27,500, and $95,636, respectively to the Chief Creative Officer for fees related to production and managing movie services.

NOTE PAYABLE

NOTE PAYABLE	12 Months Ended
	Jun. 30, 2019
Short-term Debt [Abstract]
NOTE PAYABLE	NOTE 8 – NOTE PAYABLE In August 2015, Smack entered into an unsecured promissory note agreement with an individual. The agreement allowed Smack to borrow up to $66,613 at an interest rate of 10 percent per year. This $66,613 note was assumed by the Company during the recapitalization. During the year ended June 30, 2018, the Company settled the principal amount of $66,613 and interest payable of $17,209 for a total of $83,822 through issuance of 83,822 common shares. For the year ended June 30, 2019, and 2018, interest expense of $0, and $5,037 were recorded, respectively.

SHARE CAPITAL

SHARE CAPITAL	12 Months Ended
	Jun. 30, 2019
Equity [Abstract]
SHARE CAPITAL	NOTE 9 – 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	12 Months Ended
	Jun. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 10 – 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	12 Months Ended
	Jun. 30, 2019
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 11 – 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. The provision for income taxes differs from the amounts which would be provided by applying the statutory federal income tax rate of 21% and 27.5% to the net loss before provision for income taxes for the following reasons: Year ended June 30, 2019 2018 Federal Income Tax benefits (expenses) attributable to Current Operation $ 98,586 $ 144,758 Less: Valuation Allowance (98,586 ) (144,758 ) Net Provision for Federal Income Taxes $ - $ - Net deferred tax assets consist of the following components as of: June 30, June 30, 2019 2018 Deferred tax assets $ 275,215 $ 176,629 Less: valuation allowance (275,215 ) (176,629 ) Deferred tax assets, net $ - $ - At June 30, 2019 and 2018, the Company had $1,757,257 and $1,289,249, respectively of the U.S. net operating losses (the “U.S. NOLs”), which begin to expire beginning in 2036. NOLs generated in tax years prior to June 30, 2018, can be carryforward for twenty years, whereas NOLs generated after June 30, 2018 can be carryforward indefinitely.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Jun. 30, 2019
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 12 – 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 disclosure, other than those disclosed below. On July 16, 2019, the Company received notice that Country Christmas Album has been confirmed as completed and delivered in accordance with the agreement terms. Subsequent to year end, the Company dissolved CXA Movie, LLC on October 5, 2019. In addition, the Company dissolved FWIL, LLC on September 16, 2019. Subsequent to June 30, 2019, the Company amended the following terms of promissory notes: - Promissory note of $150,000, dated February 7, 2018, $15,000 of interest payable to be paid through the issuance of 20,000 common shares. The shares have been issued as of the date of this report. - Promissory note of $80,000, dated January 4, 2018. Maturity date has been extended to June 30, 2020. Amended interest payable is 10% of the loan payable in common stock of Almost Never Films. The shares have not yet been issued as of the date of this report. - Promissory note of $100,000, dated February 6, 2018. Maturity date has been extended to June 30, 2020. New principal amount is $50,000. - Promissory note of $350,000, dated September 19, 2017. Maturity date has been extended to June 30, 2020. - Promissory note of $150,000, dated October 11, 2017. Maturity date has been extended to June 30, 2020. New principal amount is $50,000 with interest of 10%, as $100,000 has been transfer to a new lender. - Two new promissory notes of $50,000 and $100,000 were entered, bearing interest at 10%. These new notes replaced amounts due on previously issued promissory notes.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Jun. 30, 2019
Summary of Significant Accounting Policies [Abstract]
Basis of Consolidation	Basis of Consolidation The 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 audited 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”).
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 is potentially exposed to no 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.
Concentration of Revenues	Concentration of Revenues The Company’s concentration of revenue for individual customers above 10% are as follows: · Pureflix: $700,000 · MVE Productions, LLC: $1,778,346
Film Costs, net	Film Costs, net 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 June 30, 2019, the balance reported for cash and accounts receivable 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, loan receivable and promissory notes 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 from 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 June 30, 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 June 30, 2019 had not been satisfied, and therefore the Company recognized all of 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.
Stock Repurchase and Cancellation	Stock Repurchase and Cancellation During the year ended June 30, 2018, the Company repurchased and cancelled 85,475 shares of common stock. The Company accounted for the transaction in accordance with ASC 505 – Equity – 30 Treasury Stock, Purchase of Treasury Shares or Stock Rights.
Stock Subscription Receivable	Stock Subscription Receivable The Company has accounted for Stock Subscription Receivable in accordance with ASC – 505 – Equity – 10
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 years ended June 30, 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 February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). Under this guidance, lessees will be required to recognize on the balance sheet a lease liability and a right-of-use asset for all leases, with the exception of short-term leases. The lease liability represents the lessee s obligation to make lease payments arising from a lease, and will be measured as the present value of the lease payments. The right-of-use asset represents the lessee's right to use a specified asset for the lease term, and will be measured at the lease liability amount, adjusted for lease prepayment, lease incentives received and the lessee s initial direct costs. The standard also requires a lessee to recognize a single lease cost allocated over the lease term, generally on a straight-line basis. The new guidance is effective for fiscal years beginning after December 15, 2018. ASU 2016-02 is required to be applied using the modified retrospective approach for all leases existing as of the effective date and provides for certain practical expedients. Early adoption is permitted. The Company is currently evaluating the effects that the adoption of ASU 2016-02 will have on the Company's 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 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 year ended June 30, 2019 the Company had a net loss from operations of $467,847. As of June 30, 2019, the Company has an accumulated deficit of $1,755,486. These factors, among others, raise substantial doubt about the Company’s ability to continue as a going concern. The Company also has promissory notes in default as of June 30, 2019. 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, NET (Tables)

FILM COSTS, NET (Tables)	12 Months Ended
	Jun. 30, 2019
Film Costs [Abstract]
Schedule of film costs	June 30, 2019 June 30, 2018 Independent Self-Produced Film Costs, Net $ 85,475 $ 982,175 Capitalized Film Costs covered under Production Service Agreements, Net 343,256 1,553,184 Total Film Costs $ 428,731 $ 2,535,359

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Jun. 30, 2019
Income Tax Disclosure [Abstract]
Schedule of net loss before provision for income taxes	Year ended June 30, 2019 2018 Federal Income Tax benefits (expenses) attributable to Current Operation $ 98,586 $ 144,758 Less: Valuation Allowance (98,586 ) (144,758 ) Net Provision for Federal Income Taxes $ - $ -
Schedule of net deferred tax assets	June 30, June 30, 2019 2018 Deferred tax assets $ 275,215 $ 176,629 Less: valuation allowance (275,215 ) (176,629 ) Deferred tax assets, net $ - $ -

ORGANIZATION, OPERATIONS AND BA

ORGANIZATION, OPERATIONS AND BASIS OF ACCOUNTING (Detail Textuals)	Aug. 09, 2017shares	Jan. 15, 2016USD ($)Shareholdershares	Jun. 30, 2019USD ($)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 | Series A Convertible Preferred Stock
Organization Operations And Basis Of Accounting [Line Items]
Number of shareholders | Shareholder		2
Number of preferred stock converted | shares		1,000,000
Number of common stock issued in conversion of preferred stock | shares		2,500,000

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Detail Textuals) - USD ($)	Jul. 05, 2017	Jun. 30, 2019	Jun. 30, 2018
Concentration Of Revenues [Line Items]
Concentration of revenue		$ 354,398	$ 1,799,471
Percentage of subsidiaries		90.00%
FDIC insurance uninsured amount		$ 250,000
Percentage of revenue from one client		10.00%
Stock repurchased and forfeited shares during the period	85,475		85,475
Net Income (Loss) Attributable to Parent		$ (467,847)	$ (343,992)
Accumulated deficit		(1,755,486)	$ (1,289,249)
Benefit of qualifying film production activities recorded		700,000
Pureflix
Concentration Of Revenues [Line Items]
Concentration of revenue		700,000
MVE Productions
Concentration Of Revenues [Line Items]
Concentration of revenue		$ 1,778,346

PROMISSORY NOTES RECEIVABLE (De

PROMISSORY NOTES RECEIVABLE (Detail Textuals)	Jun. 12, 2017USD ($)	Jun. 07, 2017USD ($)	Jun. 30, 2019USD ($)Promissory_Note	Jun. 30, 2018USD ($)	Jul. 26, 2017USD ($)	Jul. 17, 2017USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of notes receivable | Promissory_Note			2
Interest income				$ 16,811
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
Promissory note receivable gross						$ 5,000
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
Promissory note receivable gross					$ 5,000

FILM COSTS, NET (Details)

FILM COSTS, NET (Details) - USD ($)	Jun. 30, 2019	Jun. 30, 2018
Film Costs [Abstract]
Independent Self-Produced Film Costs	$ 85,475	$ 982,175
Capitalized Film Costs covered under Production Service Agreements	343,256	1,553,184
Total Film Costs	$ 428,731	$ 2,535,359

FILM COSTS, NET (Detail Textual

FILM COSTS, NET (Detail Textuals)	12 Months Ended
	Jun. 30, 2019USD ($)
Disclosure Of Film Costs [Line Items]
Capitalized film costs expensed as cost of revenues	$ 2,483,448
Last Vermont Christmas LLC
Disclosure Of Film Costs [Line Items]
Capitalized film costs expensed as cost of revenues	889,248
Christmas Camp LLC
Disclosure Of Film Costs [Line Items]
Capitalized film costs expensed as cost of revenues	868,795
One HLWD
Disclosure Of Film Costs [Line Items]
Capitalized film costs expensed as cost of revenues	354,788
Three HLWD
Disclosure Of Film Costs [Line Items]
Capitalized film costs expensed as cost of revenues	$ 370,617

DEFERRED FILM REVENUE (Detail T

DEFERRED FILM REVENUE (Detail Textuals) - USD ($)	12 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Deferred Revenue Arrangement [Line Items]
Deferred film revenue	$ (1,445,073)	$ 1,799,471
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	$ 354,398

PROMISSORY NOTES PAYABLE (Detai

PROMISSORY NOTES PAYABLE (Detail Textuals) - USD ($)	Feb. 07, 2018	Feb. 06, 2018	Jan. 04, 2018	Oct. 11, 2017	Jun. 30, 2019	Jun. 30, 2018
Short-term Debt [Line Items]
Promissory note payable					$ 230,000	$ 480,000
Proceeds from issuance of promissory note payable						780,000
Interest payable					117,716	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					23,263	9,247
Interest payable					$ 17,510	9,247
Percentage of accrued interest					22.00%
Debt instrument principal amount paid					$ 100,000
Promissory note interest payable					15,000
Debt Instrument, Face Amount					50,000
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					12,805	3,879
Interest payable					8,684	3,879
Percentage of accrued interest			10.00%
Promissory note interest payable					8,000
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					15,271	3,945
Interest payable					19,216	3,945
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
Recorded interest over term of loan					19,168	5,877
Interest expense					25,045	$ 5,877
Percentage of accrued interest	10.00%
Debt instrument principal amount paid					150,000
Promissory note interest payable					15,000
Debt instrument unpaid interest					$ 10,045

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Detail Textuals) - USD ($)	1 Months Ended	12 Months Ended
	Sep. 19, 2017	Jun. 30, 2019	Jun. 30, 2018
Related Party Transaction [Line Items]
Interest expense		$ 105,939	$ 90,323
Interest payable		117,716	50,182
Advanced loan to employee		12,000
Amount borrowed from related party		12,000
Proceeds from issuance of promissory note payable - related party		320,000	350,000
Part payment of issuance of promissory note payable related party		30,000
Chief Creative Officer
Related Party Transaction [Line Items]
Advances of loan		20,000
Production and managing movie services fees		27,500	95,636
Kruse Farms, LP | Promissory note
Related Party Transaction [Line Items]
Promissory note receivable	$ 350,000
Percentage of notes payable	10.00%
Interest expense		34,910	27,233
Interest payable		$ 62,142	$ 27,233
Term of receipt of funds	24 months

NOTE PAYABLE (Detail Textuals)

NOTE PAYABLE (Detail Textuals) - USD ($)	12 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Aug. 31, 2015
Debt Instrument [Line Items]
Interest expense	$ 105,939	$ 90,323
Interest payable	117,716	50,182
Unsecured promissory note
Debt Instrument [Line Items]
Outstanding balance of notes payable	83,822
Interest expense	0	$ 5,037
Interest payable	$ 17,209
Number of common stock issued	83,822
Smack Sportswear ("Smack") | Unsecured promissory note
Debt Instrument [Line Items]
Maximum borrowing capacity of unsecured debt			$ 66,613
Note payable interest rate			10.00%

SHARE CAPITAL (Detail Textuals)

SHARE CAPITAL (Detail Textuals)	Aug. 09, 2017shares	Jul. 05, 2017USD ($)shares	Oct. 17, 2018USD ($)$ / sharesshares	Jun. 30, 2019USD ($)shares	Jun. 30, 2018USD ($)AgreementInvestor$ / sharesshares	Sep. 11, 2017shares	Feb. 29, 2016shares
Schedule of Capitalization, Equity [Line Items]
Stock repurchased and forfeited shares during the period | shares		85,475			85,475
Stock repurchased and forfeited during the period | $		$ 20,000
Description of common stock reverse stock split	1 for 40
Common shares issued to settle accounts payable | $					$ 69,352
Common shares issued for consulting services | $				$ 225,000	$ 140,000
Common stock, shares authorized | shares	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 investor | Investor					4
Number of share purchase | shares					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) | shares					83,822
Common shares issued to settle accounts payable | $					$ 44
Common shares issued to settle accounts payable (in shares) | shares					43,894
Common shares issued for consulting services | $				$ 450	$ 125
Common shares issued for consulting services (in shares) | 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) | 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) | shares			200,000

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	12 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Federal Income Tax benefits (expenses) attributable to Current Operation
Federal Income Tax benefits (expenses) attributable to Current Operation	$ 98,586	$ 144,758
Less: Valuation Allowance	(98,586)	(144,758)
Net Provision for Federal Income Taxes	$ 0	$ 0

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($)	Jun. 30, 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	$ 275,215	$ 176,629
Less: Valuation Allowance	(275,215)	(176,629)
Deferred tax assets, net	$ 0	$ 0

INCOME TAXES (Detail Textuals)

INCOME TAXES (Detail Textuals) - USD ($)	12 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Income Tax Disclosure [Line Items]
Statutory federal income tax rate	27.50%
Net operating loss carry forwards	$ 1,757,257	$ 1,289,249
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%

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($)	1 Months Ended	12 Months Ended
	Jul. 16, 2019	Jun. 30, 2019	Jun. 30, 2018	Feb. 07, 2018	Feb. 06, 2018	Jan. 04, 2018	Oct. 11, 2017
Subsequent Event [Line Items]
Promissory note payable		$ 230,000	$ 480,000
Interest payable		117,716	50,182
Amount transfer to new lender		250,000	500,000
Promissory note on February 7, 2018
Subsequent Event [Line Items]
Promissory note payable				$ 150,000
Principal amount of promissory note		150,000
Percentage of notes payable				22.00%
Promissory note on January 4, 2018
Subsequent Event [Line Items]
Promissory note payable						$ 80,000
Interest payable		8,684	3,879
Percentage of notes payable						22.00%
Promissory note on February 6, 2018
Subsequent Event [Line Items]
Promissory note payable					$ 100,000
Interest payable		19,216	3,945
Percentage of notes payable					22.00%
Promissory note on October 11, 2017
Subsequent Event [Line Items]
Promissory note payable							$ 150,000
Interest payable		17,510	$ 9,247
Principal amount of promissory note		$ 100,000
Percentage of notes payable							22.00%
Subsequent event | Promissory note on February 7, 2018
Subsequent Event [Line Items]
Promissory note payable	$ 150,000
Interest payable	$ 15,000
Number of shares issued to settle interest on promissory note	20,000
Subsequent event | Promissory note on January 4, 2018
Subsequent Event [Line Items]
Promissory note payable	$ 80,000
Extended maturity date of promissory note	Jun. 30, 2020
Percentage of notes payable	10.00%
Subsequent event | Promissory note on February 6, 2018
Subsequent Event [Line Items]
Promissory note payable	$ 100,000
Extended maturity date of promissory note	Jun. 30, 2020
Principal amount of promissory note	$ 50,000
Subsequent event | Promissory note on September 19, 2017
Subsequent Event [Line Items]
Promissory note payable	$ 350,000
Extended maturity date of promissory note	Jun. 30, 2020
Subsequent event | Promissory note on October 11, 2017
Subsequent Event [Line Items]
Promissory note payable	$ 150,000
Extended maturity date of promissory note	Jun. 30, 2020
Principal amount of promissory note	$ 50,000
Percentage of notes payable	10.00%
Amount transfer to new lender	$ 100,000
Subsequent event | New promissory one
Subsequent Event [Line Items]
Promissory note payable	$ 50,000
Percentage of notes payable	10.00%
Subsequent event | New promissory two
Subsequent Event [Line Items]
Promissory note payable	$ 100,000
Percentage of notes payable	10.00%