Esports Entertainment (GMBL) 10-K 13 Oct 15 2015 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Jun. 30, 2015	Sep. 15, 2015
Document And Entity Information
Entity Registrant Name	VGambling Inc.
Document Type	10-K
Document Period End Date	Jun. 30, 2015
Amendment Flag	false
Entity Central Index Key	1,451,448
Current Fiscal Year End Date	--06-30
Entity Common Stock, Shares Outstanding		66,981,168
Entity Public Float	$ 1,304,425
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Jun. 30, 2015	Jun. 30, 2014
Current Assets
Cash	$ 100,865	$ 8,449
Prepaid Expense	32,243	0
Total Current Assets	133,108	8,449
License	30,000	0
TOTAL ASSETS	163,108	8,449
Current Liabilities
Accounts payable	26,068	32,007
Accrued Liabilities	10,000	1,587
Due to related parties	0	30,686
Notes payable	0	59,367
Total Liabilities	36,068	123,647
Stockholders' Equity
Common Stock Authorized, 500,000,000 shares, par value $0.001, 68,696,168 and 63,300,001 shares issued and outstanding as of June 30, 2015 and 2014, respectively	68,646	63,300
Additional Paid-in Capital	657,267	118,225
Subscription Receivable	(300)	(300)
Deficit accumulated during development stage	(598,573)	(296,423)
Total Stockholders' Equity	127,040	(115,198)
Total Liabilities and Stockholders' Equity	$ 163,108	$ 8,449

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2015	Jun. 30, 2014
Statement of Financial Position [Abstract]
Common Stock, Par Value	$ 0.001	$ .001
Common Stock, Shares Authorized	500,000,000	500,000,000
Common Stock, Shares Issued	68,696,168	63,300,001
Common Stock, Shares Outstanding	68,696,168	63,300,001

Consolidated Statement of Opera

Consolidated Statement of Operations - USD ($)	12 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Income Statement [Abstract]
Revenue	$ 0	$ 0
Directors Compensation
General and administrative	129,746	66,893
Professional Fees	4,716	0
Total Operating Expenses	134,462	66,893
Non-operating gain (loss)
Interest expense	(3,292)	(1,470)
Foreign exchange gain (loss)	5,402	(553)
Net Loss	$ (302,150)	$ (134,462)
Net Loss Per Share - Basic and Diluted	$ 0	$ 0
Weighted Average Shares Outstanding	63,300,001	34,715,891

Consolidated Statement of Chang

Consolidated Statement of Changes in Stockholders' Equity - USD ($)	Common Stock	Additional Paid-in Capital	Deficit Accumulated During the Development Stage	Subscription Receivable	Total
Beginning Balance, Shares at Jun. 30, 2013	63,300,001
Beginning Balance, Amount at Jun. 30, 2013	$ 63,300	$ 76,049	$ (161,961)	$ (300)	$ (22,912)
Debt forgiven, Shares	0
Debt forgiven, Amount	$ 0	42,176	0	0	42,176
Common stock issued for debt conversion, Amount					0
Net loss for the period	$ 0	0	(134,462)	0	(134,462)
Ending Balance, Shares at Jun. 30, 2014	63,300,001
Ending Balance, Amount at Jun. 30, 2014	$ 63,000	118,225	(296,423)	(300)	(115,198)
Debt forgiven, Shares	0
Debt forgiven, Amount	$ 0	27,763	0	0	27,763
Common stock issued for cash, Shares	3,645,000
Common stock issued for cash, Amount	$ 3,645	380,855	0	0	384,500
Common stock issued for service, Shares	758,000
Common stock issued for service, Amount	$ 758	66,542	0	0	67,300
Common stock issued for debt conversion, Shares	943,167
Common stock issued for debt conversion, Amount	$ 943	63,882	0	0	64,825
Net loss for the period	$ 0	0	(302,150)	0	(302,150)
Ending Balance, Shares at Jun. 30, 2015	68,646,168
Ending Balance, Amount at Jun. 30, 2015	$ 68,646	$ 657,267	$ (598,573)	$ (300)	$ 127,040

Consolidated Statement of Cash

Consolidated Statement of Cash Flows - USD ($)	12 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Cash flows from operating activities
Net loss	$ (302,150)	$ (134,462)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Stock issuance for service	67,300	0
Conversion of accrued interest	3,871	0
Changes in operating assets and liabilities
Accounts payable	(5,939)	30,211
Accrued liabilities	10,000	1,587
Prepaid expenses	(32,243)	0
Net cash used in operating activities	(259,161)	(102,664)
Cash flows from investing activities
Purchase of License	(30,000)	0
Net cash provided by (used in) investing activities	(30,000)	0
Cash flows from financing activities
Proceeds from issuance of common stock	384,500	0
Notes Payable	0	59,367
Due to related parties	(2,923)	51,746
Net cash provided by financing activities	381,577	111,113
Net increase/ (decrease) in cash	92,416	8,449
Cash, beginning of period	8,449	0
Cash, end of period	100,865	8,449
Supplemental Disclosures
Interest paid	0	0
Income taxes paid	0	0
Significant Non-Cash Investing and Financing Activities:
Conversion of convertible notes to stock	64,825	0
Additional paid-in capital increased due to forgiveness	$ 27,763	$ 42,176

1. Nature of Operations and Con

1. Nature of Operations and Continuance of Business	12 Months Ended
	Jun. 30, 2015
Nature Of Operations And Continuance Of Business
1. Nature of Operations and Continuance of Business	1. Nature of Operations and Continuance of Business VGambling Inc. (formerly DK Sinopharma, Inc.) (the “Company”) was incorporated in the state of Nevada on July 22, 2008. On May 20, 2013, the Company entered into a Share Exchange Agreement with H&H Arizona Corporation, an Antigua and Barbuda corporation which is in the business of internet gambling. On May 10, 2010, the Company completed its merger with Dongke Pharmaceuticals Inc., a Delaware company, in accordance with the Share Exchange Agreement. Pursuant to the Share Exchange Agreement, the Company acquired all of the outstanding capital stock and ownership interests of Dongke from the Dongke shareholders. In exchange for their interests, the Company issued to Donke shareholders an aggregate of 1,941,818 shares of the Company’s common stock. The reverse merger was cancelled on April 30, 2013, and 26,700,000 shares were returned to treasury. On May 20, 2013, the Company entered into a Share Exchange Agreement with H&H Arizona Corporation. Under the terms of the agreement, the Company acquired all of the outstanding capital stock and ownership interests of H&H Arizona Corporation from the H&H Arizona shareholders. In exchange for the interest, the Company issued to the H&H Arizona shareholders 50,000,000 shares of the Company’s common stock. As a result of the consummation of the Exchange Agreement, H&H Arizona became the Company’s wholly-owned subsidiary and the Company’s operating entity. H&H Arizona Corporation is treated as the “accounting acquirer” in the accompanying financial statements. In the transaction, the Company issued 50,000,000 common shares to the shareholders of H&H Arizona Corporation; such shares represented, immediately following the transaction, 79% of the outstanding shares of the Company. The transaction was accounted for as a “reverse merger” and a reverse recapitalization and the issuances of common stock were recorded as a reclassification between paid-in-capital and par value of Common Stock.

2. Summary of Significant Accou

2. Summary of Significant Accounting Policies	12 Months Ended
	Jun. 30, 2015
Accounting Policies [Abstract]
2. Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies a) Basis of Presentation The financial statements present the balance sheet, statements of operations, stockholders' equity (deficit) and cash flows of the Company. These financial statements are presented in United States dollars and have been prepared in accordance with accounting principles generally accepted in the United States. The Company's consolidated financial statements are prepared using the accrual method of accounting. These consolidated statements include the accounts of the Company and its subsidiary H&H Arizona Corporation. All significant intercompany transactions and balances have been eliminated. The Company has elected a June 30 year-end. b) Use of Estimates and Assumptions Preparation of the financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. c) Cash and Cash Equivalents The Company considers all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalents. d) Income Taxes The Company accounts for income taxes under ASC 740 "Income Taxes," which codified SFAS 109, "Accounting for Income Taxes" and FIN 48 “Accounting for Uncertainty in Income Taxes – an Interpretation of FASB Statement No. 109.” Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under ASC 740, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. 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. e) Net Loss per Share Net income (loss) per common share is computed pursuant to ASC Topic 260 “Earnings per Share.” ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. Basic loss per share includes no dilution and is computed by dividing loss available to common stockholders by the weighted average number of common shares outstanding for the period. Dilutive loss per share reflects the potential dilution of securities that could share in the losses of the Company. Because the Company does not have any potentially dilutive securities, the accompanying presentation is only of basic loss per share. f) Foreign Currency Translation The Company’s functional and reporting currency is the US dollar. Foreign exchange items are translated to US dollars in accordance with ASC 830, “Foreign Currency Translation Matters”, using the exchange rate prevailing at the balance sheet date. Monetary assets and liabilities are translated using the exchange rate at the balance sheet date. Non-monetary assets and liabilities are translated at historical rates. Revenues and expenses are translated at average rates for the period. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the determination of income. g) Share Based Expenses The Company records stock-based compensation in accordance with ASC 718, Compensation – Stock Based Compensation, and ASC 505-50, Equity Based Payments to Non-Employees, using the fair value method. All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. Equity instruments issued to employees and the cost of the services received as consideration are measured and recognized based on the fair value of the equity instruments issued. h) Recent Accounting Pronouncements The Company has limited operations and is considered to be in the development stage. During the year ended June 30, 2013, the Company has elected to early adopt Accounting Standards Update No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

3. Going Concern

3. Going Concern	12 Months Ended
	Jun. 30, 2015
Going Concern
3. Going Concern	3. Going Concern These financial statements have been prepared on a going concern basis, which implies the Company will continue to realize it assets and discharge its liabilities in the normal course of business. During the period ended June 30, 2015, the Company has an accumulated deficit of $598,573. The Company is licensed to conduct online gambling. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders, the ability of the Company to obtain necessary equity financing to continue operations, and the attainment of profitable operations. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. These financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

4. Acquisition of H&H Arizona C

4. Acquisition of H&H Arizona Corporation and Recapitalization	12 Months Ended
	Jun. 30, 2015
Acquisition Of Hh Arizona Corporation And Recapitalization
4. Acquisition of H&H Arizona Corporation and Recapitalization	4. Acquisition of H&H Arizona Corporation and Recapitalization On May 20, 2013, the Company entered into a Share Exchange Agreement with H&H Arizona Corporation. Under the terms of the agreement, the Company acquired all of the outstanding capital stock and ownership interests of H&H Arizona from the H&H Arizona shareholders. In exchange for the interest, the Company issued to the H&H Arizona shareholders 50,000,000 shares of the Company’s common stock. As a result of the consummation of the Exchange Agreement, H&H Arizona became the Company’s wholly-owned subsidiary and the Company’s operating entity.

5. Related Party Transactions

5. Related Party Transactions	12 Months Ended
	Jun. 30, 2015
Related Party Transactions [Abstract]
5. Related Party Transactions	5. Related Party Transactions a) As at June 30, 2015, the Company was indebted to the President of the Company in the amount of $nil ($30,686 – June 30, 2014), which is non-interest bearing, unsecured, and due on demand. b) Grant Johnson, the President of the Company, had forgiven a total of $27,763 and $42,176 during the period ended June 30, 2015 and 2014, respectively. During the year ended June 30, 2015 and 2014, the Company incurred salary of $60,000 and $60,000 to the President of the Company, respectively. c) During the year ended June 30, 2015, the Company incurred rent of $6,688 (2014 - $6,726) to the President of the Company. The company rent office from the President of the Company month to month. d) On January 7, 2015, the Company issued 100,000 shares at a price of $0.05 per shares to a director for his advisory services for 2014. e) On March 31, 2015, the President of the Company had forgiven a total of $24,993 for the rent expenses payable to him and the Company recorded them as additional paid in capital. f) On June 30, 2015, the President of the Company had forgiven a total of $2,770 for shareholder loan payable to him and the Company recorded them as additional paid capital. g) On January 30, 2015 the Company appointed Chul Woong “Alex” Lim as a Director of the Corporation. Mr. Lim will be paid $20,000 per year for serving as a director. During fiscal 2015, Mr. Lim received $8,566 compensation for serving as a director. h) On , 2015 the Company appointed Yan Rozum as a Director of the Corporation. Mr. Rozum will be paid $20,000 per year for serving as a director. During fiscal 2015, Mr. Rozum received $6,276 compensation for serving as a director.

6. Convertible Promissory Notes

6. Convertible Promissory Notes	12 Months Ended
	Jun. 30, 2015
Debt Disclosure [Abstract]
6. Convertible Promissory Notes	6. Convertible promissory notes a) On February 28, 2014, the Company entered into a convertible promissory note agreement with an arms length individual whereby the Company has borrowed $9,367 (CAD$10,000). The Note is interest bearing at 5% per month, calculated monthly, not in advance, The Company is obligated to repay the principal with any interest by December 31, 2014. The Note is convertible into Common Shares at a 50% discount to the price of Common Shares offered in the next round equity investors of the Company. The Company and noteholder agreed to convert the convertible promissory note plus accrued interest $2,729 (CAD$3,000) at $0.05 per share for a total of 236,500 shares in September 2014. b) On April 4, 2014, the Company entered into a convertible promissory note agreement with an arms length individual whereby the Company has borrowed $50,000. The convertible promissory note is interest bearing at 12% per annum commencing April 4, 2014. The Company is obligated to repay the principal with any interest by April 5, 2015 (the “maturity date”). The convertible promissory note is convertible on or before the date of the repayment in full of this note in an equity finance resulting in gross proceeds to the Company of at least $500,000.00 (including the conversion of the note and other debts (a “Qualified Financing”)), then the holder of the outstanding principal and unpaid accrued interest balance of this note shall have the option to convert, in whole or in part, by the Holder into such note at a conversion price equal to 50% of the per share price paid by the investors, and otherwise on the same terms and conditions as given to the Investors in the Qualified Financing. If the conversion of this Note would result in the issuance of a fractional share, the Company shall, in lieu of issuance of any fractional share, pay the Holder otherwise entitled to such fraction a sum in cash equal to the product resulting from multiplying the then current fair market value of one share of the class and series of shares into which this Note has converted by such fraction, unless such amount is less than ten dollars ($10). The Company and noteholder agreed to convert the convertible promissory notes of $50,000 plus accrued interested $3,000 at $0.075 per share for a total of 706,667 shares in September 2014.

7. Common Stock

7. Common Stock	12 Months Ended
	Jun. 30, 2015
Common Stock Details Narrative
7. Common Stock	7 . Common Stock a) On May 10, 2010, the Company entered into a Share Exchange Agreement with the Dong Ke Pharmaceutical, Inc., a Delaware corporation. Pursuant to the terms of the Share Exchange Agreement, the Company acquired all of the outstanding capital stock and ownership interests of Dong Ke from the Dong Ke shareholders. In exchange for the interest, the Company issued to the Dong Ke shareholders 1,941,818 shares of the Company’s common stock. Additionally, as a result of the consummation of the Exchange Agreement, 10,015,000 of the Company shares were cancelled. On April 30, 2013, the Company entered into an Agreement to reverse the above agreement and cancelled 1,941,818 of the Company shares. b) On April 30, 2013, the Company issued 10,000,000 shares at a fair value of $100,000 as a commencement bonus for consulting services to the Company’s President. c) On May 20, 2013, the Company entered into a Share Exchange Agreement with H&H Arizona Corporation, an Antigua and Barbuda corporation. Pursuant to the terms and the Share Exchange Agreement, the Company acquired all of the outstanding capital stock and ownership interest of H&H from the H&H shareholders. In exchange for the interest, the Company issued to the H&H shareholders 50,000,000 shares of the Company’s common stock. d) On August 29, 2014, the $50,000 promissory note and accrued interested were converted to 706,667 shares of the Company’s common stock. e) On September 11, 2014, the $9,367 (CAD $10,000) promissory note and accrued interest were converted to 236,500 shares of the Company’s common stock. f) On September 11, 2014, the Company issued 308,000 shares at a fair value of $30,800 in exchange for consulting services. g) On September 11, 2014, the Company issued 1,580,000 common shares at $0.10 per share for proceeds of $158,000. h) On January 7, 2015, 300,000 common shares were issued at a price of $0.05 per share to the director and consultants in consideration for advisory services rendered to the Company. Also on January 7, 2015, 50,000 common shares were issued at a price of $0.05 per share to consultant in consideration for future website services rendered to the Company. i) On February 6, 2015, 100,000 common shares were issued at a priced of $0.19 per share to a director in consideration for future advisory services rendered to the Company. j) On March 13, 2015, 400,000 common shares were issued at a price of $0.15 per share plus 200,000 shares of warrant which has the rights to purchase the Company stocks at a price of $0.25 per share to a non related shareholder. k) On June 8, 2015, 900,000 common shares were issued at a price of $0.10 per share to a non related shareholder. l) On June 16, 2015, 765,000 common shares were issued at a price of $0.10 per share to a non related shareholder.

8. Income Taxes

8. Income Taxes	12 Months Ended
	Jun. 30, 2015
Income Tax Disclosure [Abstract]
8. Income Taxes	8. Income Taxes Potential benefits of income tax losses are not recognized in the accounts until realization is more likely than not. The Company has incurred a net operating loss of $598,573 which will start to expire in 2030. The Company has adopted ASC 740, “Accounting for Income Taxes”, as of its inception. Pursuant to ASC 740, the Company is required to compute tax asset benefits for non-capital losses carried forward. The potential benefit of the net operating loss has not been recognized in these financial statements because the Company cannot be assured it is more likely than not it will utilize the loss carried forward in future years. Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carryforwards for Federal income tax reporting purposes are subject to annual limitations. Should a change in ownership occur, net operating loss carryforwards may be limited as to use in future years. At June 30, 2015 and 2014, deferred tax assets consisted of the following 2015 $ 2014 $ Deferred tax assets 203,175 100,784 Less: valuation allowance (203,175) (100,784) Provision for income taxes - -

9. Subsequent Events

9. Subsequent Events	12 Months Ended
	Jun. 30, 2015
Subsequent Events [Abstract]
9. Subsequent Events	9. Subsequent Event a) On July 27, 2015, 60,000 common shares were issued at a price of $0.10 per share to a non related shareholder.

2. Summary of Significant Acc16

2. Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Jun. 30, 2014
Accounting Policies [Abstract]
Basis of Presentation	a) Basis of Presentation The financial statements present the balance sheet, statements of operations, stockholders' equity (deficit) and cash flows of the Company. These financial statements are presented in United States dollars and have been prepared in accordance with accounting principles generally accepted in the United States. The Company's consolidated financial statements are prepared using the accrual method of accounting. These consolidated statements include the accounts of the Company and its subsidiary H&H Arizona Corporation. All significant intercompany transactions and balances have been eliminated. The Company has elected a June 30 year-end.
Use of Estimates and Assumptions	b) Use of Estimates and Assumptions Preparation of the financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.
Cash and Cash Equivalents	c) Cash and Cash Equivalents The Company considers all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalents.
Income Taxes	d) Income Taxes The Company accounts for income taxes under ASC 740 "Income Taxes," which codified SFAS 109, "Accounting for Income Taxes" and FIN 48 “Accounting for Uncertainty in Income Taxes – an Interpretation of FASB Statement No. 109.” Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under ASC 740, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. 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.
Net Loss Per Share	e) Net Loss per Share Net income (loss) per common share is computed pursuant to ASC Topic 260 “Earnings per Share.” ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. Basic loss per share includes no dilution and is computed by dividing loss available to common stockholders by the weighted average number of common shares outstanding for the period. Dilutive loss per share reflects the potential dilution of securities that could share in the losses of the Company. Because the Company does not have any potentially dilutive securities, the accompanying presentation is only of basic loss per share.
Foreign Currency Translations	f) Foreign Currency Translation The Company’s functional and reporting currency is the US dollar. Foreign exchange items are translated to US dollars in accordance with ASC 830, “Foreign Currency Translation Matters”, using the exchange rate prevailing at the balance sheet date. Monetary assets and liabilities are translated using the exchange rate at the balance sheet date. Non-monetary assets and liabilities are translated at historical rates. Revenues and expenses are translated at average rates for the period. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the determination of income.
Share Based Expenses	g) Share Based Expenses The Company records stock-based compensation in accordance with ASC 718, Compensation – Stock Based Compensation, and ASC 505-50, Equity Based Payments to Non-Employees, using the fair value method. All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. Equity instruments issued to employees and the cost of the services received as consideration are measured and recognized based on the fair value of the equity instruments issued.
Recent Accounting Pronouncements	h) Recent Accounting Pronouncements The Company has limited operations and is considered to be in the development stage. During the year ended June 30, 2013, the Company has elected to early adopt Accounting Standards Update No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

8. Income Taxes (Tables)

8. Income Taxes (Tables)	12 Months Ended
	Jun. 30, 2015
Income Tax Disclosure [Abstract]
Deferred Tax Assets	2015 $ 2014 $ Deferred tax assets 203,175 100,784 Less: valuation allowance (203,175) (100,784) Provision for income taxes - -

1. Nature of Operations and C18

1. Nature of Operations and Continuance of Business (Details Narrative) - shares	Apr. 30, 2013	May. 20, 2010	May. 10, 2010
Nature Of Operations And Continuance Of Business
Shares issued to Donke in merger exchange			1,941,818
Shares returned to treasury	26,700,000
Shares issued to H&H Arizona in share exchange agreement		50,000,000

3. Going Concern (Details Narra

3. Going Concern (Details Narrative) - USD ($)	Jun. 30, 2015	Jun. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated Deficit	$ (598,573)	$ (296,423)

4. Acquisition of H&H Arizona20

4. Acquisition of H&H Arizona Corporation and Recapitalization (Details Narrative)	May. 20, 2013shares
Notes to Financial Statements
Shares issued to H&H Shareholders in exchange for interests in H&H Arizona	50,000,000

5. Related Party Transactions (

5. Related Party Transactions (Details Narrative) - USD ($)	12 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Mar. 31, 2015	Mar. 09, 2015	Feb. 06, 2015	Jan. 30, 2015	Jan. 07, 2015	May. 20, 2013	Feb. 20, 2013
Advances outstanding from affiliate	$ 0	$ 30,686
Debt forgiven by affiliate, salary	27,763	42,176
Salary incurred to an officer	60,000	60,000
Rent incurred to an officer	6,688	$ 6,726
Rent expense forgiven by affiliate			$ 24,993
Det forgiven, shareholder loan payable	2,770
Shares issued to Shawn Erickson for employment services provided, shares									10,000,000
Shares issued to Shawn Erickson for employment services provided, price per share									$ .01
Balance remaining and expensed for shares issued to Shawn Erickson upon termination date								$ 75,000
Shares issued to affiliates for advisory services, shares					100,000		100,000
Shares issued to affiliates for advisory services, price per share					$ .19		$ .05
Lim Salary
Director compensation salary						$ 20,000
Director compensation	8,566
Rozum Salary
Director compensation salary				$ 20,000
Director compensation	$ 6,276

6. Convertible Promissory Not22

6. Convertible Promissory Notes (Details Narrative) - USD ($)	Apr. 04, 2014	Feb. 28, 2014	Sep. 30, 2014	Jun. 30, 2014
Debt Disclosure [Abstract]
Convertible promissory note amount	$ 50,000	$ 9,367
Interest of Convertible promissory note	12.00%	5.00%
Due date of convertible promissory note	Apr. 5, 2015	Dec. 31, 2014
Convertible for common shares at percent discount of next equity investment round	50.00%	50.00%
Interest accrued on February 28, 2014 note				$ 157
Interest accrued on April 4, 2014 note				$ 1,430
February 28, 2014 interest converted to shares, amount			$ 2,729
February 28, 2014 note and intereset converted to shares, price per share			$ .05
February 28, 2014 note and interest converted to shares, shares			236,500
April 4, 2014 interest converted to shares, amount			$ 3,000
April 4, 2014 note and intereset converted to shares, price per share			$ .075
April 4, 2014 note and interest converted to shares, shares			706,667

7. Common Stock (Details Narrat

7. Common Stock (Details Narrative) - USD ($)	Mar. 13, 2015	Jul. 27, 2015	Jun. 30, 2015	Jun. 16, 2015	Jun. 08, 2015	Feb. 06, 2015	Jan. 07, 2015	Sep. 11, 2014	Jun. 30, 2014	Apr. 30, 2013	May. 10, 2010
Common Stock Details Narrative
Shares issued to Dong Ke in merger exchange											1,941,818
Shares cancelled per Dong Ke Exchange Agreement											10,015,000
Shares cancelled per reverse of the Dong Ke merger exchange										1,941,818
Shares issued for services, shares								308,000		10,000,000
Shares issued for services, value								$ 30,800		$ 100,000
Shares issued for cash, shares	400,000	60,000		765,000	900,000			1,580,000
Shares issued for cash, amount								$ 158,000
Shares issued for cash, price per share	$ 0.15	$ .10		$ .10	$ .10			$ .10
Warrants issued with Share purchases	200,000
Exercise price of stock purchase warrants	$ 0.25
Term of stock purchase warrants after conversion	2 years
Common Stock, Par Value			$ 0.001						$ .001
Common Stock, Shares Authorized			500,000,000						500,000,000
Common Stock, Shares Issued			68,696,168						63,300,001
Shares issued to affiliates for advisory services, shares						100,000	100,000
Shares issued to affiliates for advisory services, price per share						$ .19	$ .05
Shares issued to for website services, shares							50,000
Shares issued to for website services, price per share							$ .05

8. Deferred Tax Assets (Details

8. Deferred Tax Assets (Details) - USD ($)	Jun. 30, 2015	Jun. 30, 2014
Net deferred tax assets:
Deferred tax assets	$ 203,175	$ 100,784
Less: valuation allowance	(203,175)	(100,784)
Provision for income taxes	$ 0	$ 0

8. Deferred Tax Assets (Detai25

8. Deferred Tax Assets (Details Narrative) - USD ($)	Jun. 30, 2015	Jun. 30, 2014
Income Tax Disclosure [Abstract]
Net Operating Loss	$ (598,573)	$ (296,423)

9. Subsequent Events (Details N

9. Subsequent Events (Details Narrative) - USD ($)	Jul. 27, 2015	Jun. 30, 2015	Jun. 16, 2015	Jun. 08, 2015	Mar. 13, 2015	Feb. 06, 2015	Jan. 07, 2015	Sep. 11, 2014	Jun. 30, 2014	Apr. 30, 2013
Subsequent Events [Abstract]
Common Stock, Par Value		$ 0.001							$ .001
Common Stock, Shares Authorized		500,000,000							500,000,000
Common Stock, Shares Issued		68,696,168							63,300,001
Shares issued for services, shares								308,000		10,000,000
Shares issued for services, value								$ 30,800		$ 100,000
Shares issued for cash, shares	60,000		765,000	900,000	400,000			1,580,000
Shares issued for cash, amount								$ 158,000
Shares issued for cash, price per share	$ .10		$ .10	$ .10	$ 0.15			$ .10
Shares issued to affiliates for advisory services, shares						100,000	100,000
Shares issued to affiliates for advisory services, price per share						$ .19	$ .05
Shares issued to for website services, shares							50,000
Shares issued to for website services, price per share							$ .05