Esports Entertainment (GMBL) 10-K/A 15 Nov 18 2017 FY Annual report (amended) Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Jun. 30, 2018	Oct. 12, 2018	Dec. 31, 2017
Document And Entity Information
Entity Registrant Name	ESPORTS ENTERTAINMENT GROUP, INC.
Document Type	10-K
Document Period End Date	Jun. 30, 2018
Amendment Flag	false
Entity Central Index Key	1,451,448
Current Fiscal Year End Date	--06-30
Entity Common Stock, Shares Outstanding		86,994,593
Entity Public Float			$ 30,200,000
Entity Filer Category	Non-accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	FY
Entity Shell Company	false

Condensed Interim Consolidated

Condensed Interim Consolidated Balance Sheets - USD ($)	Sep. 27, 2017	Jun. 30, 2017
Current Assets
Cash	$ 100,167	$ 546,110
Amounts Receivable (Note 7)	15,128	302
Prepaid Expense (Notes 7 and 10)	341,000	76,125
Total Current Assets	456,295	622,537
Rent Security Deposit	4,346	3,554
Equipment (Note 5)	25,443	31,381
Intangible Assets (Note 4)	123,601	71,578
License	0	30,000
Total Assets	609,685	759,050
Current Liabilities
Accounts payable (Notes 6, 7)	248,356	29,017
Accrued Liabilities	93,660	56,859
Due to Shareholder (Note 7)	1,551	1,229
Total Liabilities	343,567	87,105
Stockholders' Equity
Common Stock Authorized, 500,000,000 shares, par value $0.001, 83,581,259 and 79,768,458 shares issued and outstanding as of June 30, 2018 and June 30, 2017, respectively (Note 10)	83,581	79,768
Additional Paid-in Capital	3,606,257	2,396,637
Subscription Receivable	0	(30,300)
Equity to be Issued (Note 10)	379,102	0
Accumulated Deficit	(3,802,822)	(1,774,160)
Total Stockholders' Equity	266,118	671,945
Total Liabilities and Stockholders' Equity	$ 609,685	$ 759,050

Condensed Interim Consolidate_2

Condensed Interim Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 27, 2017	Jun. 30, 2017
Statement of Financial Position [Abstract]
Common Stock, Par Value	$ .001	$ 0.001
Common Stock, Shares Authorized	500,000,000	500,000,000
Common Stock, Shares Issued	83,581,259	79,768,458
Common Stock, Shares Outstanding	83,581,259	79,768,458

Condensed Interim Consolidate_3

Condensed Interim Consolidated Statement of Operations - USD ($)	12 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Income Statement [Abstract]
Directors Compensation	$ 50,255	$ 161,102
Consulting Fees	967,618	349,119
General and Administrative (Note 14)	696,543	152,223
Professional Fees	211,971	91,705
Stock Based Compensation (Note 11)	79,328	0
Total Operating Expenses	2,005,715	754,149
Non-Operating Loss
Interest Expense (Note 8)	121	57,696
Foreign Exchange Loss	212	72
Loss on Debt Settlement	0	26,015
Write-Off of Website Costs (Note 4)	22,614	0
Net Loss and Comprehensive Loss	$ 2,028,662	$ 837,932
Net Loss Per Share - Basic and Diluted	$ .02	$ .01
Weighted Average Shares Outstanding - Basic and Diluted	82,552,848	72,434,368

Condensed Interim Statement of

Condensed Interim Statement of Cash Flows - USD ($)	12 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Cash flows from operating activities
Net loss	$ 2,028,662	$ 837,932
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation	12,115	665
Stock based compensation	79,328	0
Stock issuance and equity to be issued for services	268,169	254,851
Loss on debt settlement	0	26,015
Accretion expense	0	28,051
Write off of website costs and license	52,614	0
Changes in operating assets and liabilities
Amounts Receivable	(14,826)	(302)
Prepaid Expenses	4,664	24,792
Accounts Payable	219,339	21,534
Accrued Liabilities	36,801	4
Net cash used in operating activities	(1,370,458)	(482,322)
Cash flows from investing activities
Rent security deposit	0	(3,554)
Purchase of intangible assets	(78,169)	(71,578)
Purchase of equipment	(2,645)	(32,046)
Net cash provided by (used in) investing activities	(80,814)	(107,178)
Cash flows from financing activities
Repayment of convertible debenture	0	(60,000)
Equity to be issued	251,602	0
Proceeds from issuance of common stock and warrants, net of costs	651,485	1,166,433
Due to related parties	322	(18,745)
Proceeds from exercise of warrants	101,920	0
Net cash provided by financing activities	1,005,329	1,087,688
Net (decrease) increase in cash	(445,943)	498,188
Cash, beginning of period	546,110	47,922
Cash, end of period		546,110
Non-Cash Items:
Consideration for exercise of cashless warrants	$ 25,000	$ 0

Consolidated Statement of Chang

Consolidated Statement of Changes in Stockholders' Equity - USD ($)	Common Stock	Additional Paid-in Capital	Equity to be Issued	Accumulated Deficit	Subscription Receivable	Total
Beginning Balance, Shares at Jun. 30, 2016	70,105,514
Beginning Balance, Amount at Jun. 30, 2016	$ 70,106	$ 955,015	$ 0	$ (936,228)	$ (300)	$ 88,593
Common stock issued for cash, Shares	8,322,504
Common stock issued for cash, Amount	$ 8,322	1,188,111	0	0	(30,000)	1,166,433
Common stock issued for service, Shares	1,340,440
Common stock issued for service, Amount	$ 1,340	253,511	0	0	0	254,851
Net loss for the period	$ 0	0	0	(837,932)	0	837,932
Ending Balance, Shares at Jun. 30, 2017	79,768,458
Ending Balance, Amount at Jun. 30, 2017	$ 79,768	2,396,637		(1,774,160)	(30,300)	671,945
Common stock issued for cash, Shares	2,296,967
Common stock issued for cash, Amount	$ 2,297	618,888	0	0	30,300	651,485
Common stock issued for service, Shares	690,000
Common stock issued for service, Amount	$ 690	410,310	0	0	0	411,000
Warrants exercised for cash, Shares	825,834
Warrants exercised for cash, Amount	$ 826	101,094	0	0	0	101,920
Issuance of stock options	0	79,328	0	0	0	79,328
Equity to be Issued	0	0	379,102	0	0	379,102
Net loss for the period	$ 0	0	0	(2,028,662)	0	$ 2,028,662
Ending Balance, Shares at Jun. 30, 2018	83,581,259
Ending Balance, Amount at Jun. 30, 2018	$ 83,581	$ 3,606,257	$ 379,102	$ (3,802,822)	$ 0

1. Nature of Operations and Goi

1. Nature of Operations and Going Concern	12 Months Ended
	Jun. 30, 2018
Nature Of Operations And Going Concern
1. Nature of Operations and Going Concern	1. Nature of Operations and Going Concern Esports Entertainment Group, Inc. (formerly VGambling Inc.) (the “Company”) was incorporated in the state of Nevada on July 22, 2008. On April 18, 2017, the majority of the shareholders of the Company’s common stock voted to approve a change of the name of the Company from VGambling, Inc. to Esports Entertainment Group, Inc. The Company’s activities are subject to significant risks and uncertainties, including failing to obtain the licenses required to operate its gambling business, failing to secure the additional funding required to fully operationalize the Company’s business, and the risk of existing or future competitors offering similar or more advanced technology. The Company is in the development stage and has not yet realized profitable operations and has relied on non-operational sources to fund operations. The Company has incurred recurring losses and additional future losses are anticipated as the Company has not yet been able to generate revenue. These consolidated 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. As at June 30, 2018, the Company had an accumulated deficit of $3,802,822 and working capital of $112,728. The Company has not generated any revenues during the period ended June 30, 2018. 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. Management’s evaluations are based on relevant conditions and events that are known and reasonably to be knowable as of October 12, 2018. Based on the following, management believes that it is probable that management will be unable to meet its obligations as they come due within one year that the financial statements are issued. 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. Such adjustments could be material.

2. Presentation of Financial St

2. Presentation of Financial Statements	12 Months Ended
	Jun. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
2. Presentation of Financial Statements	2. Presentation of Financial Statements Basis of Presentation The financial statements have been prepared in accordance with U.S. Generally Accepted Accounting Principles (“US GAAP”). All adjustments considered necessary for a fair presentation of financial position, results of operations and cash flows as of June 30, 2018 have been included. The Company’s financial statements are prepared using the accrual basis of accounting in accordance and the Company’s functional and reporting currency is the U.S. dollar. Use of Estimates and Assumptions The preparation of the financial statements in accordance with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual amounts could materially differ from these estimates. The significant areas requiring the use of management estimates are related to provision for doubtful accounts, accrued liabilities, contingencies, the valuation of deferred taxes, stock based compensation, warrants, convertible debt and intangible assets. Although these estimates are based on management’s knowledge of current events and actions management may undertake in the future, actual results may ultimately differ materially from those estimates.

3. Summary of Significant Accou

3. Summary of Significant Accounting Policies	12 Months Ended
	Jun. 30, 2018
Accounting Policies [Abstract]
3. Summary of Significant Accounting Policies	3. Summary of Significant Accounting Policies Consolidation The consolidated statements include the accounts of the Company and its wholly owned subsidiaries Esports Services Antigua Ltd., Vie Esports Services B.V., Esport Services (Malta) Limited and Esports Entertainment (Malta) Ltd. All material intercompany transactions and balances have been eliminated on consolidation. Cash and Cash Equivalents Cash and cash equivalents include cash on hand, and all highly liquid debt instruments purchased with an original maturity of three months or less. As at June 30, 2018 and 2017 there were no cash equivalents. Prepaid Expenses Prepaid expenses consist of services paid, for which the Company has not yet received the benefit. Equipment Equipment is stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes expenditures that are directly attributable to the acquisition of the asset. Subsequent costs are included in the asset’s carrying amount or recognized as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Company and the cost can be measured reliably. The carrying amount of an asset is derecognized when replaced. Repairs and maintenance costs are charged to the statements of operations, during the year in which they are incurred. Depreciation is provided for over the estimated useful life of the asset as follows: Furniture and Equipment 5 years Computer Equipment 3 years Useful lives and residual values are reviewed and adjusted, if appropriate, at the end of each reporting period. An asset’s carrying amount is written down immediately to its recoverable amount if the asset’s carrying amount is greater than its estimated recoverable amount. The cost and accumulated depreciation of assets retired or sold are removed from the respective accounts and any gain or loss is recognized in operations. Intangible Assets Intangible assets are comprised of online gaming website development costs and software are capitalized and amortized over an estimated useful life of 3 years. Costs related to the design or maintenance of internal-use software and website development are expensed as incurred. Impairment of Long-Lived Assets The Company reviews its long-lived assets for impairment whenever events and circumstances indicate that the carrying value of an asset might not be recoverable. An impairment loss, measured as the amount by which the carrying amount exceeds the fair value, is recognized if the carrying amount exceeds estimated undiscounted future cash flows. 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. FASB issued ASC 740-10 “Accounting for Uncertainty in Income Taxes”. ASC 740-10 clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements. This standard requires a company to determine whether it is more likely than not that a tax position will be sustained upon examination based upon the technical merits of the position. If the more-likely-than-not threshold is met, a company must measure the tax position to determine the amount to recognize in the financial statements. Fair Value of Financial Instruments ASC 820 “Fair Value Measurement” defines fair value, establishes a framework for measuring fair value under generally accepted accounting principles and enhances disclosures about fair value measurements. Fair value is defined under ASC 820 as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value under ASC 820 must maximize the use of observable inputs and minimize the use of unobservable inputs. The standard describes a fair value hierarchy based on three levels of inputs, of which the first two are considered observable and the last unobservable, that may be used to measure fair value as follows: Level 1 – unadjusted quoted prices in active markets for identical assets or liabilities; Level 2 – inputs other than quoted prices that are observable for the asset or liability or indirectly; and Level 3 – inputs that are not based on observable market data. The carrying amounts of the Company’s financial instruments including cash, amounts receivable, accounts payable, accrued liabilities, and due to shareholder approximate their fair values due to their short-term nature. Loss per Share Basic loss per share is calculated by dividing the net loss available to common shareholders by the weighted average number of common shares outstanding during the year. Diluted loss per share is calculated using the treasury stock method and reflects the potential dilution of securities by including stock options, warrants and contingently issuable shares, if any, in the weighted average number of common shares outstanding for a year, if dilutive. In a loss year, dilutive common shares are excluded from the loss per share calculation as the effect would be anti-dilutive. Accordingly, for the years ended June 30, 2018 and 2017, the basic loss per share was equal to diluted loss per share as there were no dilutive securities. Foreign Currency Translation Monetary assets and liabilities are translated into Canadian dollars, which is the functional currency of the Company, at the year-end exchange rate, while foreign currency expenses are translated at the exchange rate in effect on the date of the transaction. The resultant gains or losses are included in the statement of operations. Non-monetary items are translated at historical rates. Stock-based Compensation ASC 718 ”Compensation - Stock Compensation,” prescribes accounting and reporting standards for all share-based payment transactions in which employee services are acquired. Transactions include incurring liabilities, or issuing or offering to issue shares, options and other equity instruments such as employee stock ownership plans and stock appreciation rights. Share-based payments to employees, including grants of employee stock options, are recognized as compensation expense in the financial statements based on their fair values. That expense is recognized over the period during which an employee is required to provide services in exchange for the award, known as the requisite service period (usually the vesting period), on a graded vesting basis. The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of ASC 505-50 ”Equity - Based Payments to Non-Employees.” Measurement of share-based payment transactions with non-employees is based on the fair value of whichever is more reliably measurable: (a) the goods or services received; or (b) the equity instruments issued. The fair value of the share-based payment transaction is determined at the earlier of performance commitment date or performance completion date. The estimated fair value of the options and warrants that are ultimately expected to vest based on performance related conditions, as well as the options and warrants that are expected to vest based on future service, is recorded over the instrument’s requisite service period and charged to stock-based compensation. In determining the amount of options and warrants that are expected to vest, the Company takes into account, voluntary termination behavior as well as trends of actual option and warrant forfeitures. Beneficial Conversion Feature From time to time, the Company may issue convertible notes that may contain an imbedded beneficial conversion feature. A beneficial conversion feature exists on the date a convertible note is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the remaining unallocated proceeds of the note after first considering the allocation of a portion of the note proceeds to the fair value of the warrants, if related warrants have been granted. The intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding amount to additional paid in capital. The debt discount is amortized to interest expense over the life of the note using the effective interest method. Recent Accounting Pronouncements The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements. ASU No. 2015-17, Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes was issued to simplify the classification of deferred taxes on the balance sheet. The new guidance would require that deferred taxes be classified as non-current assets and liabilities based on the tax paying jurisdiction. Application of the standard, which can be applied prospectively or retrospectively, is required for fiscal years beginning on or after December 15, 2016 and for interim periods within that year. The adoption of the amended guidance did not have a material impact on the Company’s financial statements. ASU No. 2016-09, Compensation-Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting. The ASU includes multiple provisions intended to simplify various aspects of the accounting for share-based payments. The areas of simplification in the update involve several aspects of accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows, however, some of the areas for simplification apply only to non-public entities. This guidance is effective for The guidance did not have a material impact on the Company’s financial statements. The following are new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations. ASU No. 2016-02, Leases (Topic 842), On February 25, 2016, the FASB issued a new standard which requires lessees to recognize almost all leases on their balance sheet as a right-of-use asset and a lease liability. The new guidance will require the asset and liability to be initially measured at the present value of the lease payments in the statement of financial position. The new guidance will also require the company to recognize interest expense on the lease liability separately from the amortization of the right-use-asset for finance leases and recognize a single lease cost allocated on a straight-line basis over the lease term for operating leases, in the statement of comprehensive income. The new standard is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years with early application permitted. The Company is currently evaluating this guidance to determine the impact it may have on the Company’s financial statements. ASU No. 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments. The ASU provides clarity to preparers on the treatment of eight specific items within an entity’s statement of cash flows. The guidance becomes effective for all public entities in fiscal years beginning after December 15, 2017, including interim periods therein. Early adoption of the guidance, including within an interim period, is permitted. The Company is currently evaluating this guidance to determine the impact it may have on the Company’s financial statements. ASU No. 2017-09, Compensation-Stock Compensation (Topic 718): Scope of Modification Accounting. The ASU amends the scope of modification accounting for share-based arrangements and provides guidance on the types of changes to the terms or conditions of share-based payment awards to which an entity would be required to apply modification accounting under ASC 718. The guidance becomes effective for annual reporting periods, including interim periods within those annual reporting periods, beginning after December 15, 2017. Early adoption is permitted, including adoption in any interim period. The Company is currently evaluating this guidance to determine the impact it may have on the Company’s financial statements. In March 2018, FASB issued ASU 2018-05, Income Taxes (Topic 740): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118. ASU 2018-05 amends SEC paragraphs in ASC 740 to reflect SEC Staff Accounting Bulletin (SAB) No.118. When the 2017 Tax Cuts and Jobs Act (the "Act") was signed into law, the SEC staff released SAB 118 for applying Topic 740 as it relates to the Act. SAB 118 outlines the approach companies may take if they determine that the necessary information is not available (in reasonable detail) to evaluate, compute, and prepare accounting entries to recognize the effect(s) of the Act by the time the financial statements are required to be filed. Companies may use this approach when the timely determination of some or all of the income tax effect(s) from the Act is incomplete by the due date of the financial statements. SAB 118 also prescribes disclosures that reporting entities must provide in these circumstances. The amendments to the Accounting Standards Codification became effective upon issuance. The Company is evaluating the effect of adopting this new accounting guidance to determine the impact it may have on the Company’s financial statements. In August 2018, the FASB issued ASU 2018-15, Intangibles-Goodwill and Other- Internal-Use Software (Subtopic 350-40). This ASU addresses customer’s accounting for implementation costs incurred in a cloud computing arrangement that is a service contract and also adds certain disclosure requirements related to implementation costs incurred for internal-use software and cloud computing arrangements. The amendment aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software (and hosting arrangements that include an internal-use software license). This ASU is effective for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years, with early adoption permitted. The amendments in this ASU can be applied either retrospectively or prospectively to all implementation costs incurred after the date of adoption. The Company is evaluating the effect of adopting this new accounting guidance to determine the impact it may have on the Company’s financial statements. In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820). The ASU eliminates such disclosures as the amount of and reasons for transfers between Level 1 and Level 2 of the fair value hierarchy. The ASU adds new disclosure requirements for Level 3 measurements. This ASU is effective for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years, with early adoption permitted for any eliminated or modified disclosures. The Company is evaluating the effect of adopting this new accounting guidance to determine the impact it may have on the Company’s financial statements. In June 2018, the FASB issued ASU 2018-07, Compensation-Stock Compensation (Topic 718). This ASU eliminated most of the differences between accounting guidance for share-based compensation granted to nonemployees and the guidance for share-based compensation granted to employees. The ASU supersedes the guidance for nonemployees and expands the scope of the guidance for employees to include both. This ASU is effective for annual periods beginning after December 15, 2018, and interim periods within those years. The Company is evaluating the effect of adopting this new accounting guidance to determine the impact it may have on the Company’s financial statements.

4. Intangible Assets

4. Intangible Assets	12 Months Ended
	Jun. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
4. Intangible Assets	4. Intangible Assets June 30, 2018 June 30, 2017 Accumulated Accumulated Cost Depreciation Cost Depreciation Online gaming website $ 127,133 $ 3,532 $ 71,578 $ - Total $ 127,133 $ 3,532 $ 71,578 $ - Net carrying amount $ 123,601 $ 71,578 During the year ended June 30, 2018, the Company recorded total depreciation expense of $3,532. As at June 30, 2017, the online gaming website was still under development and accordingly, no depreciation was recorded during the year ended June 30, 2017. The Company wrote off online gambling website costs of $22,614 (2017 - $Nil) during the year ended June 30, 2018, as it was determined that the future benefit of those costs was negligible.

5. Equipment

5. Equipment	12 Months Ended
	Jun. 30, 2018
Property, Plant and Equipment [Abstract]
5. Equipment	1. Equipment June 30, 2018 June 30, 2017 Accumulated Accumulated Cost Depreciation Cost Depreciation Computer equipment $ 14,450 $ 4,863 $ 11,805 $ 328 Furniture and equipment 20,241 4,385 20,241 337 Total $ 34,691 9,248 $ 32,046 665 Net carrying amount $ 25,443 $ 31,381 During the year ended June 30, 2018, the Company recorded depreciation expense of $8,583 (2017 - $665).

6. Accounts Payable

6. Accounts Payable	12 Months Ended
	Jun. 30, 2018
Payables and Accruals [Abstract]
6. Accounts Payable	6. Accounts Payable Accounts payable were $248,356 as at June 30, 2018 (2017 - $29,017). Accounts payable are primarily comprised of trade payables of $210,380 (2017 - $29,017) and payroll liabilities of $37,976 (2017 - $Nil).

7. Related Party Transactions

7. Related Party Transactions	12 Months Ended
	Jun. 30, 2018
Related Party Transactions [Abstract]
7. Related Party Transactions	8. Related Party Transactions a) On May 20, 2013, the Company appointed Grant Johnson as President and a Director of the Ccompany. Mr. Johnson is paid $120,000 per year for serving as President. During the year ended June 30, 2018, the Company incurred salary of $120,000 (2017 - $65,000) to the President of the Company. As of June 30, 2018, the Company owed the President $30,975 (2017 - $Nil). As at June 30, 2018, the President had received an advance of $10,000 (2017 - $Nil) towards his next month’s salary, included in prepaid expense. b) During the year ended June 30, 2018, the Company incurred rent of $6,000 (2017 - $4,563), charged by the President of the Company. As of June 30, 2018, the Company owed $1,551 (2017 - $1,229) to the President related to rent payments. c) On January 30, 2015, the Company appointed Chul Woong Alex Lim as a Director of the Company for which he receives annual compensation of $20,000. Mr. Lim left the Company as of October 26, 2016. On March 15, 2018, the Company re-appointed Mr. Lim as a Director of the Company. During the year ended June 30, 2018, the Company paid $8,507 (2017 - $5,000) for director’s fees. During the year ended June 30, 2018, the Company issued 20,000 stock options (2017 – Nil) to Mr. Lim and recorded stock-based compensation expense of $2,447 (2017 - $Nil). The Company owed $1,667 to Mr. Lim for his director’s fees as of June 30, 2018 (2017 - $Nil). d) On March 9, 2015, the Company appointed Yan Rozum as a Director of the Company for which he receives annual compensation of $20,000. Director’s fees for Mr. Rozum for the year ended June 30, 2018 totaled $5,000 (2017 - $20,000). On November 22, 2017, the Company appointed Yan Rozum as Chief Technical Officer (“CTO”) of the Company for which he receives annual compensation of $75,000. CTO fees for Mr. Rozum for the year ended June 30, 2018 totaled $50,000 (2017 - $Nil). During the year ended June 30, 2018, the Company issued 75,000 stock options (2017 – Nil) to Mr. Rozum and recorded stock-based compensation expense of $9,175 (2017 - $Nil). The Company owed $Nil to Mr. Rozum as of June 30, 2018 (2017 - $25,000). The Company issued 80,000 shares on March 1, 2017 and 31,250 shares on June 30, 2017 to Mr. Rozum, valued at $45,000 for director’s fees. e) On October 26, 2016, the Company appointed David Watt as a Director for which he receives annual compensation of $25,000. Director’s fees for Mr. Watt for the year ended June 30, 2018 totaled $25,000 (2017 - $25,000). The Company owed $23,059 to Mr. Watt as of June 30, 2018 (2017 - $1,107). During the year ended June 30, 2018, the Company issued 20,000 stock options (2017 – Nil) to Mr. Watt and recorded stock-based compensation expense of $2,447 (2017 - $Nil). The Company issued 29,190 shares on June 30, 2017 valued at $12,352 for director’s fees. The Company had provided an expense advance of $11,331 to Mr. Watt, which was included in amounts receivable as at June 30, 2018. f) On December 11, 2017, the Company appointed Michał Kozłowski as Vice President of Finance. Mr. Kozłowski was paid 20,000 Polish Zloty ($5,367) per month before March 15, 2018 and 25,000 Polish Zloty ($6,709) per month after March 15, 2018. The Company owed $Nil to Mr. Kozłowski as of June 30, 2018 (2017 - $Nil).During the year ended June 30, 2018, the Company incurred salary of $43,389 (2017 - $Nil) to the Vice President of Accounting. During the year ended June 30, 2018, the Company issued 80,000 stock options (2017 – Nil) to Mr. Kozlowski and recorded stock-based compensation of $4,670 (2017 - $Nil). g) During the year ended June 30, 2018, Swiss Interactive Software GmbH (“Swiss”) h) During the year ended June 30, 2018, Ardmore Software SP.Z.O.O. (“Ardmore”) Ardmore Amounts payable to related parties as disclosed above, are unsecured, non-interest bearing and due on demand. Amounts due to shareholder are unsecured, non-interest bearing and due on demand. The shareholder is also a director and officer of the Company. See also Notes 9 and 16(f).

8. Convertible Promissory Notes

8. Convertible Promissory Notes	12 Months Ended
	Jun. 30, 2018
Debt Disclosure [Abstract]
8. Convertible Promissory Notes	8. Convertible Promissory Notes On June 3, 2016, the Company entered into a convertible promissory note agreement with an arms-length individual whereby the Company has borrowed $60,000. The convertible note was issued at a discount of $5,000 and the Company paid a finder’s fee of $5,000. The note was interest bearing at 8% per annum commencing June 3, 2016. If the note was paid off in full within 90 days following the effective date, the interest would be waived. The Company was obligated to repay the principal with any interest by March 3, 2017. In the event of default, additional interest would accrue from the date of the event of default at the rate equal to the lower of 18% per annum or the highest rate permitted by law. As an investment incentive, the Company issued 427,777 five-year cashless warrants, exercisable at $0.14 per share. The exercisable warrants were cancelled, and the Company settled the warrants with 230,300 common shares. The Company assessed the terms of the convertible debenture in accordance with 470-20-55, Debt with Conversion and Other Options

9. Commitments and Contingencie

9. Commitments and Contingencies	12 Months Ended
	Jun. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
9. Commitments and Contingencies	9. Commitments and Contingencies Management Agreements On May 20, 2013, the Company appointed Grant Johnson as President and a Director of the Company. Mr. Johnson is paid $120,000 per year for serving as President. In addition, the Company may pay a performance bonus of up to 50% of his base salary. The Company must pay three months’ salary for terminating the President without cause. On December 7, 2017, the Company appointed Yan Rozum as Chief Technology Officer of the Company. Mr. Rozum will be paid $75,000 per year before the Company’s common stock is listing on the NASDAQ stock exchange, and $120,000 per year after the Company’s common stock is listed on the NASDAQ stock exchange. The Company must pay three months’ salary for terminating the Chief Technology Officer without cause and an additional one month’s salary for each full year of service. On December 11, 2017, the Company appointed Michał Kozłowski as Vice President Accounting. Mr. Kozłowski will be paid 25,000 Polish Zloty ($6,664) per month for serving as Vice President Accounting. The Company must pay three months’ salary for terminating the Vice President Accounting without cause and an additional one month’s salary for each full year of service. Consultant Agreements The Company has entered into various consulting agreements with minimum termination commitments totalling $91,000. On June 12, 2014, the Company a Betting Gaming Platform Software Agreement with Swiss Interactive Software GmbH. On August 1, 2017, the Company entered into a consulting agreement for compensation of $48,000 per year. If the Company’s generates revenues exceeding $1,000,000 per month for three consecutive months the base annual salary will increase to $72,000. Lease Agreements The Company entered into a five year lease agreement with Polskie Nieruchomości Sp. Z.O.O. to rent office space starting on July 1, 2018 and terminating on November 20, 2022. Minimum payments for successive years are as follows: 2019 $ 49,300 2020 49,300 2021 49,300 2022 49,300 2023 20,500 $ 217,700 The Company entered into a three-year lease agreement with Caribbean Developments (Antigua) Ltd. to rent commercial space starting on May 1, 2017 terminating on April 30, 2020. After the first twelve months, either party can terminate the lease agreement. Minimum payments for successive years are as follows: 2019 $ 20,974 2020 17,478 $ 38,452 Service Agreements On September 6, 2016, the Company entered into an affiliate marketing agreement for a six month period from launch of the website, www.vie.gg. Affiliate fees under this agreement range from 20% to 40% of monthly revenue. The Company must provide thirty days written notice for termination. On February 26, 2018, the Company entered into a one year service agreement expiring on March 1, 2019. Minimum monthly commitment of 7,500 Euros ($8,736) of which the Company must pay three months’ notice if terminated. Contingency Boustead Securities, LLC (“Boustead”) has notified the Company that it owes Boustead $192,664, as well as warrants to purchase 1,417,909 common shares of the Company, as compensation for their acting as the placement agent for the sale of Company securities between June 2017 and 2018. Unless this matter is settled, Boustead has notified us that they plan to file an arbitration claim to resolve this dispute. Management believes this claim to be without merit as it is management’s position that Boustead has been paid in full for the services provided and that no further cash or warrants are owed.

10. Common Stock

10. Common Stock	12 Months Ended
	Jun. 30, 2018
Stock Transactions Disclosure Abstract
10. Common Stock	10. Common Stock Issued a) On September 21, 2016, the Company issued 200,000 units at $0.15 per unit. Each unit consists of one common share and one warrant. Each warrant entitles the holder to purchase one common share at $0.15. The warrants are exercisable before December 1, 2019. b) On November 30, 2016, the Company issued 66,680 units at $0.15 per unit. Each unit consists of one common share and one warrant. Each warrant entitles the holder to purchase one common share at $0.15. The warrants are exercisable before December 31, 2019. c) On December 31, 2016, the Company issued 550,000 common shares at $0.25 per share for consulting services in the amount of $137,500. The shares were valued at the quoted market vale at the time of issue. d) On February 21, 2017, the Company issued 100,000 units at $0.15 per unit. Each unit consists of one common share and one warrant. Each warrant entitles the holder to purchase one common share at $0.15. The warrants are exercisable before February 28, 2020. e) On March 1, 2017, the Company issued 100,000 common shares at $0.25 per share for director fees. The shares were valued at the quoted market vale at the time of issue. f) On March 8, 2017, the Company issued 360,000 units at $0.15 per unit. Each unit consists of one common share and one warrant. Each warrant entitles the holder to purchase one common share at $0.15. The warrants are exercisable before March 8, 2022. g) On March 31, 2017, the Company issued 4,136,667 units at $0.15 per unit. Each unit consists of one common share and one warrant. Each warrant entitles the holder to purchase one common share at $0.15. The warrants are exercisable before March 31, 2020. The warrants are callable by the Company any time after 12 months from the date the equity investment was completed with 30 days notice at a price of $0.05 per warrant. h) On April 1, 2017, the Company issued 400,000 common shares at $0.15 per share for investor relations services. The shares were valued at the quoted market vale at the time of issue. i) On April 1, 2017, the Company issued 2,896,857 units at $0.15 per unit. Each unit consists of one common share and one warrant. Each warrant entitles the holder to purchase one common share at $0.15. The warrants are exercisable before April 1, 2020. The Company did not receive the $30,000 until July 2017. Accordingly, this amount was reflected as subscription receivable within equity as at June 30, 2017. j) On April 22, 2017, the Company issued 92,000 common shares at $0.25 per share. k) On May 16, 2017, the Company issued 600,000 units at $0.25 per unit. Each unit consists of one common share and one warrant. Each warrant entitles the holder to purchase one common share at $0.25. The warrants are exercisable before May 16, 2020. The warrants are callable by the Company any time after November 16, 2018 with 30 days notice at a price of $0.05 per warrant. l) On May 24, 2017, the Company issued 250,000 common shares at $0.25 per share to a consultant as a finder’s fee. m) On June 30, 2017, the Company issued 40,440 common shares at $0.80 per share for director fees. The shares were valued at the quoted market vale at the time of issue. n) On July 5, 2017, the Company issued 800,000 units at $0.25 per unit for cash proceeds of $200,000. Each unit consists of one common share and one warrant. Each warrant entitles the holder to purchase one common share at $0.25. The warrants are exercisable before July 5, 2020. The warrants are callable by the Company any time after July 5, 2018 with 30 days notice at a price of $0.05 per warrant. o) On July 6, 2017, the Company issued 400,000 units at $0.25 per unit for cash proceeds of $100,000. Each unit consists of one common share and one warrant. Each warrant entitles the holder to purchase one common share at $0.25. The warrants are exercisable before July 6, 2020. The warrants are callable by the Company any time after July 6, 2018 with 30 days notice at a price of $0.05 per warrant. p) On July 16, 2017, the Company issued 100,000 units at $0.25 per unit for cash proceeds of $25,000. Each unit consists of one common share and one warrant. Each warrant entitles the holder to purchase one common share at $0.25. The warrants are exercisable before July 16, 2020. The warrants are callable by the Company any time after July 16, 2018 with 30 days notice at a price of $0.05 per warrant. q) On July 17, 2017, the Company issued 290,000 units at $0.25 per unit for cash proceeds of $72,500. Each unit consists of one common share and one warrant. Each warrant entitles the holder to purchase one common share at $0.25. The warrants are exercisable before July 17, 2020. The warrants are callable by the Company any time after July 17, 2018 with 30 days notice at a price of $0.05 per warrant. r) On July 19, 2017, the Company issued 200,000 units at $0.15 per unit to an arm’s length consultant in exchange for services of $30,000. Each unit consists of one common share and one warrant. Each warrant entitles the holder to purchase one common share at $0.15. The warrants are exercisable before July 19, 2020. The warrants are callable by the Company any time after July 19, 2018 with 30 days notice at a price of $0.05 per warrant. s) On July 20, 2017, the Company issued 100,000 units at $0.25 per unit for cash proceeds of $25,000. Each unit consists of one common share and one warrant. Each warrant entitles the holder to purchase one common share at $0.25. The warrants are exercisable before July 19, 2020. The warrants are callable by the issuer any time after July 20, 2018 with 30 days notice at a price of $0.05 per warrant. t) On July 24, 2017, the Company issued 5,000 units at $0.50 per unit for cash proceeds of $2,500. Each unit consists of one common share and one warrant. Each warrant entitles the holder to purchase one common share at $2.00. The warrants are exercisable before July 24, 2018. u) On August 8, 2017, the Company issued 10,000 units at $1.25 per unit for cash proceeds of $12,500. Each unit consists of one common share and one warrant. Each warrant entitles the holder to purchase one common share at $2.00. The warrants are exercisable before February 8, 2019. v) On August 27, 2017, the Company issued 300,000 common shares at $0.25 per share for cash proceeds of $75,000. w) On September 7, 2017, the Company issued 20,000 units at $1.25 per unit for cash proceeds of $25,000. Each unit consists of one common share and one warrant. Each warrant entitles the holder to purchase one common share at $4.00. The warrants are exercisable before March 6, 2019. x) On September 21, 2017, the Company issued 156,667 common shares upon the exercise of 166,667 warrants exercised at $0.15 on a cashless basis. 10,000 common shares were held back by the Company as consideration for the exercise. y) On September 26, 2017, the Company issued 101,000 common shares at $0.15 per share upon the exercise of 101,000 warrants. z) On September 27, 2017, the Company issued 44,800 units at $1.25 per unit for cash proceeds of $56,000. Each unit consists of one common share and one warrant. Each warrant entitles the holder to purchase one common share at $4.00. The warrants are exercisable before March 30, 2019. aa) On September 29, 2017, the Company issued 4,000 units at $1.25 per unit for cash proceeds of $5,000. Each unit consists of one common share, one warrant and one piggyback warrant. Each warrant entitles the holder to purchase one common share at $2.00. Each piggyback warrant entitles the holder to purchase one common share at $4.00. The warrant is exercisable before September 24, 2018 and the piggyback warrant is exercisable before September 24, 2019. bb) On September 29, 2017, the Company issued 16,000 units at $1.25 per unit for cash proceeds of $20,000. Each unit consists of one common share, one warrant and one piggyback warrant. Each warrant entitles the holder to purchase one common share at $2.00. Each piggyback warrant entitles the holder to purchase one common share at $4.00. The warrant is exercisable before September 28, 2018 and the piggyback warrant is exercisable before September 28, 2019. cc) On October 17, 2017, the Company issued 66,667 common shares at $0.15 per share upon the exercise of 66,667 warrants. dd) On October 31, 2017, the Company issued 315,500 common shares at $0.15 per share upon the exercise of 315,500 warrants. ee) On November 7, 2017, the Company issued 15,500 common shares at $0.25 per share for cash proceeds of $3,875. ff) On March 2, 2018, the Company issued 120,000 common shares at $0.75 per share to an arm’s length consultant for marketing services provided, of which $84,706 was reflected as a prepaid expense at June 30, 2018. The share value was based on the quoted value of the stock at the time of issue. gg) On April 4, 2018, the Company issued 16,000 common shares at $0.25 per share upon the exercise of 16,000 warrants. hh) On April 26, 2018, the Company issued 100,000 common shares at $0.20 per share for cash proceeds of $20,000. ii) On April 26, 2018, the Company issued 166,667 common shares at $0.20 per share for cash proceeds of $33,333. jj) On May 21, 2018, the Company issued 170,000 common shares at $0.15 per share upon the exercise of 170,000 warrants. kk) On June 11, 2018, the Company issued 250,000 common shares at $1.00 per share to an arm’s length consultant for referral services of which, $185,625 was reflected as a prepaid expense at June 30, 2018. The share value was based on the quoted value of the stock at the time of issue. ll) On June 18, 2018, the Company issued 25,000 common shares at $0.20 per share for cash proceeds of $5,000. mm) On June 20, 2018, the Company issued 20,000 common shares at $0.80 per share to an arm’s length consultant for advisory services provided. The share value was based on the quoted value of the stock at the time of issue. Equity to be Issued nn) As of June 30, 2018, the Company had received subscription proceeds of $31,000 for shares and $220,602 for warrant exercise with respect to 1,666,667 common shares issued subsequent to June 30, 2018 as a result of warrant exercise at $0.15 per share. See Note 16. oo) As of June 30, 2018, the Company was committed to issue 150,000 common shares valued at $127,500 based on the quoted value of the stock at the time of the commitment, pursuant to a consulting agreement dated June 19, 2018. These common shares were issued subsequent to June 30, 2018 (Note 16(d)). Warrants A summary of the Company’s warrant activities is as follows: Number of Warrants Weighted-Average Exercise Weighted Average Exercise Price Weighted Average Weighted Average Remaining Life Intrinsic value Outstanding, June 30, 2016 427,777 $ 0.14 4.93 years $ 111,222 Granted 8,350,205 0.15 Cancelled (94,610) 0.15 Outstanding, June 30, 2017 8,683,372 $ 0.15 3.67 years $ 5,653,393 Granted 2,009,800 0.43 Exercised (825,834) 0.15 Expired (1,000) 0.25 Outstanding and Exercisable at June 30, 2018 9,866,338 $ 0.21 2.60 years $ 6,064,913 The intrinsic value of the warrants exercised during the year ended June 30, 2018 was $1,825,730. There were no warrants exercised during the year ended June 30, 2017. As at June 30, 2018, the following warrants were outstanding: Expiry Date Number of Warrants Issued and Exercisable Weighted Average Exercise Price $ July 2018 109,000 0.39 September 2018 16,000 2.00 February 2018 10,000 2.00 March 2019 64,800 4.00 July 2019 4,000 4.00 September 2019 216,000 0.44 December 2019 66,680 0.15 February 2020 683,000 0.15 March 2020 2,113,525 0.15 June 2020 750,000 0.17 July 2020 740,000 0.22 August 2020 900,000 0.25 March 2022 4,000,000 0.15 May 2022 193,333 0.15 9,866,338 0.21

11. Stock Options

11. Stock Options	12 Months Ended
	Jun. 30, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
11. Stock Options	11. Stock Options On August 1, 2017, the Company adopted the 2017 Stock Incentive Plan (the “2017 Plan”) whereby incentive stock options issued to employees, officers, and directors of the Company shall not exceed 2,500,000 of which the purchase price of the stock options shall not be less than 100% of the fair market value of the Company’s common stock and the period for exercising the stock options not exceed 10 years from the date of grant. The option price per share with respect to each option shall be determined by the committee for non-qualified stock options. During the year ended June 30, 2018, the Company issued 819,120 stock options to employees, officers and directors of the Company. The stock options are exercisable at $0.70 per share for a period of two to five years, and vest over a period of one to three years from the date of grant. A summary of the Company’s stock option activity is as follows: Number of Options Weighted average exercise price $ Outstanding, June 30, 2016 and 2017 - - Granted 819,120 0.70 Outstanding, June 30, 2018 819,120 0.70 As at June 30, 2018, the following options were outstanding: Expiry Date Number of Options Issued Number of Options Exercisable Weighted Average Exercise Price $ August 18, 2020 50,000 - 0.70 August 1, 2023 529,120 - 0.70 May 29, 2020 240,000 - 0.70 819,120 - 0.70 As at June 30, 2018, the weighted average remaining life of the options was 4 years. The grant date fair value of the stock options granted was determined using the Black-Scholes option pricing model based on the following assumptions: Expected Life 2-5 years Expected Volatility 268 - 289% Risk-Free Rate 2.57-2.94% Exercise Price $0.70 Expected Dividend Rate 0% Stock Price $0.53 The Company’s computation of expected volatility during the year ended June 30, 2018 is based on historical prices of comparable entities. The Company’s computation of expected life is calculated using the contractual life. During the year ended June 30, 2018, the Company recorded stock-based compensation expense of $79,328 (2017 - $Nil) which has been recorded as stock based compensation in the statements of operations. As of June 30, 2018, there was $347,952 of unrecognized expense related to non-vested stock-based compensation arrangements (2017 - $Nil). The following table provides the details of the total stock-based payments expense during the years ended June 30, 2018 and 2017: 2018 2017 Employees and directors stock-based payments $ 79,328 $ - Non-employee awards - - Total $ 79,328 $ -

12. Income Taxes

12. Income Taxes	12 Months Ended
	Jun. 30, 2018
Income Tax Disclosure [Abstract]
12. Income Taxes	12. Income Taxes At June 30, 2018 and 2017, deferred tax assets at a tax rate of 35% (2017 – 35%) consisted of the following: 2018 $ 2017 $ Deferred tax assets 654,000 603,000 Less: valuation allowance (654,000) (603,000) Net deferred tax asset – - The deferred tax assets have not been recognized because at this stage of the Company’s development, it is not determined that future taxable profits will be available against which the Company can utilize such deferred tax assets. The Company incurred a net operating loss of $2,028,662 (2017 - $837,932) for the year ended June 30, 2018, which will start to expire in 2038 (2017 – 2037). Tax years 2009 through 2018 remain open to examination by the taxing jurisdictions to which the Company is subject. The Company has not been notified by any taxing jurisdictions of any proposed or planned examination.

13. Segmented Information

13. Segmented Information	12 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
13. Segmented Information	13. Segmented Information The following table summarizes financial information by geographic segment for the year ended June 30, 2018: Antigua Malta Curacao U.S. Total $ $ $ $ $ Net loss 663,819 102,946 25,846 1,236,051 2,028,662 Assets 183,650 9,639 1,153 415,243 609,685 The following table summarizes financial information by geographic segment for the year ended June 30, 2017: Antigua Malta Curacao U.S. Total $ $ $ $ $ Net loss 204,109 Nil Nil 633,823 837,932 Assets 663,425 Nil Nil 95,625 759,050

14. General and Administrative

14. General and Administrative Expenses	12 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
14. General and Administrative Expenses	14. General and Administrative Expenses The following table summarizes general and administrative expenses for the years ended June 30, 2018 and 2017: 2018 $ 2017 $ Advertising and promotion 225,565 14,140 Wages and benefits 187,601 87,794 Rent and utilities 97,366 11,678 Travel 64,648 23,462 Licensing and filing fees 50,235 - Office expenses 46,777 10,337 Bank charges 12,236 4,147 Depreciation 12,115 665 Total General and Administrative Expenses 696,543 152,223

15. Financial Instruments

15. Financial Instruments	12 Months Ended
	Jun. 30, 2018
Investments, All Other Investments [Abstract]
15. Financial Instruments	15. Financial Instruments (a) Liquidity risk Liquidity risk is the risk that the Company will not have sufficient cash resources to meet its financial obligations as they come due. The Company’s liquidity and operating results may be adversely affected if its access to the capital market is hindered, whether as a result of a downturn in stock market conditions generally or matters specific to the Company. The Company generates cash flow primarily from its financing activities and advances from shareholders. As at June 30, 2018, the Company had cash of $100,167 (2017 - $546,110) to settle current liabilities of $343,567 (2017 - $87,105). All of the Company’s financial liabilities have contractual maturities of less than 30 days and are subject to normal trade terms. The Company regularly evaluates its cash position to ensure preservation and security of capital as well as liquidity. In the normal course of business, management considers various alternatives to ensure that the Company can meet some of its operating cash flow requirements through financing activities, such as private placements of common stock, offerings of debt and convertible debt instruments as well as through merger or acquisition opportunities. Management may also consider strategic alternatives, including strategic investments and divestitures. As future operations may be financed out of funds generated from financing activities, the ability to do so is dependent on, among other factors, the overall state of capital markets and investor appetite for investments in the esports industry and the Company’s securities in particular. Should the Company elect to satisfy its cash commitments through the issuance of securities, by way of either private placement or public offering or otherwise, there can be no assurance that the efforts to obtain such additional funding will be successful, or achieved on terms favorable to the Company or its existing shareholders. If adequate funds are not available on favorable terms, the Company may have to reduce substantially or eliminate expenditures or obtain funds through other sources such as divestiture or monetization of certain assets or sublicensing (where permitted) of certain rights to certain of the Company’s technologies or products. (b) Concentration of credit risk Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash deposits. Cash deposits with a chartered bank in Antigua are uninsured. Cash deposits with a major U.S. chartered bank are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000. As at June 30, 2018, the Company held $19,217 (2017 - $546,110) with an Antigua chartered bank, and $80,950 (2017 - $Nil) with a U.S. chartered bank through a trust account with the Company’s legal counsel. (c) Foreign exchange risk The Company principally operates within Antigua, Malta and the U.S. The Company’s functional currency is the U.S. dollar and major purchases are transacted in U.S. dollars. Management believes the foreign exchange risk derived from currency conversions is negligible and therefore does not hedge its foreign exchange risk. (d) Interest rate risk As at June 30, 2018, the Company does not have any non-fixed interest-bearing debt.

16. Subsequent Events

16. Subsequent Events	12 Months Ended
	Jun. 30, 2018
Subsequent Events [Abstract]
16. Subsequent Events	16. Subsequent Events a) On July 26, 2018, the Company issued 360,000 common shares at $0.15 per share upon the exercise of 360,000 warrants. As of June 30, 2018, 193,333 of the warrants exercised had been reflected as shares to be issued. See Note 10(nn). b) On July 26, 2018, the Company issued 15,000 common shares to a consultant for advisory services provided. c) On July 26, 2018, the Company issued 206,667 common shares at $0.15 per share. As of June 30, 2018, this had been reflected as shares to be issued. See Note 10(nn). d) On July 31, 2018, the Company issued 150,000 common shares to a consultant for advisory services pursuant to an agreement dated June 19, 2018. As of June 30, 2018, this had been reflected as shares to be issued. See Note 10(oo). e) On August 3, 2018, the Company issued 333,333 common shares at $0.15 per share upon the exercise of 333,333 warrants. f) On August 13, 2018, the Company signed a promissory note with a shareholder, for principal of $50,000 bearing interest at 2% per month repayable by September 30, 2018. As a result of failure to repay the note by September 30, 2018, interest increased to 5% per month. g) On August 16, 2018, the Company issued 1,566,667 common shares at $0.15 per share upon the exercise of 1,566,667 warrants. As of June 30, 2018, 1,266,667 of the warrants exercised had been reflected as shares to be issued. See Note 10(nn). h) On August 27, 2018, the Company issued 100,000 common shares at $0.15 per share for exercise of warrants. i) On September 5, 2018, the Company issued 66,667 common shares at $0.15 per share upon the exercise of 66,667 warrants. j) On September 6, 2018, the Company issued 300,000 common shares at $0.25 per share upon the exercise of 300,000 warrants. k) On September 6, 2018, the Company issued 200,000 common shares at $0.15 per share upon the exercise of 200,000 warrants. l) On September 24, 2018, the Company entered into an agreement to issue senior secured convertible promissory notes bearing interest at 5% per annum (the “Notes”). The Notes, with a principal value of $2,200,000, would be purchased at a 10% discount for $2,000,000 and mature 12 months from the closing date. As at October 12, 2018, these Notes had not been issued. If the Company defaults, the holders would have the right to be paid 130% of the outstanding principal balance and accrued interest immediately due prior to such event of default. Following an event of default, interest would accrue at rate of 1.5% per month until paid. The Notes may be prepaid at any time in an amount equal to 110% of the outstanding principal and accrued interest for the first 180 days and 125% of the outstanding principal and accrued interest for days 181-365 days after issuance. In order to prepay the Notes, the Company must give at least 20 trading days written notice to the Investors, during which time the holders may convert the Notes in whole or in part. The holder of the Note would be entitled at any time after the requisite 144 holding period, to convert all or any amount of the principal face amount of the Notes then outstanding into common shares at a price of $0.60 per share. In the event of default, the conversion price would be equal to 80% of the lowest trading price of the common stock as reported on the OTCQB or other principal market where the Company's common stock is traded for the twenty prior trading days. 100% warrant coverage would be exercisable for a period of 3 years post issuance at an exercise price of $0.75 per share. The warrants would contain a cashless exercise provision if not covered by a registration statement. The Company may call the warrants if the stock trades at $1.25 for a period of 10 straight trading days and are covered by an effective registration statement and the average daily volume of the common stock for the previous 10 trading days must be greater than $75,000. The Company would pay legal fees at the closing of up to $20,000. m) On October 4, 2018, the Company issued 15,000 common shares to a consultant for advisory services pursuant to an agreement dated June 15, 2018. n) On October 12, 2018, the Company issued 100,000 shares to a consultant for advisory services pursuant to an agreement dated September 15, 2018. o) On October 12, 2018, the Company cancelled 120,000 options that were granted during the year ended June 30, 2018 to a consultant of the Company. p) Subsequent to June 30, 2018, 25,000 warrants exercisable at $2.00 and 100,000 warrants exercisable at $0.25 expired, unexercised.

2. Presentation of Financial _2

2. Presentation of Financial Statements (Policies)	12 Months Ended
	Jun. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation The financial statements have been prepared in accordance with U.S. Generally Accepted Accounting Principles (“US GAAP”). All adjustments considered necessary for a fair presentation of financial position, results of operations and cash flows as of June 30, 2018 have been included. The Company’s financial statements are prepared using the accrual basis of accounting in accordance and the Company’s functional and reporting currency is the U.S. dollar.
Use of Estimates and Assumptions	Use of Estimates and Assumptions The preparation of the financial statements in accordance with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual amounts could materially differ from these estimates. The significant areas requiring the use of management estimates are related to provision for doubtful accounts, accrued liabilities, contingencies, the valuation of deferred taxes, stock based compensation, warrants, convertible debt and intangible assets. Although these estimates are based on management’s knowledge of current events and actions management may undertake in the future, actual results may ultimately differ materially from those estimates.

3. Summary of Significant Acc_2

3. Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Jun. 30, 2018
Accounting Policies [Abstract]
Consolidation	Consolidation The consolidated statements include the accounts of the Company and its wholly owned subsidiaries Esports Services Antigua Ltd., Vie Esports Services B.V., Esport Services (Malta) Limited and Esports Entertainment (Malta) Ltd. All material intercompany transactions and balances have been eliminated on consolidation.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents include cash on hand, and all highly liquid debt instruments purchased with an original maturity of three months or less. As at June 30, 2018 and 2017 there were no cash equivalents.
Prepaid Expenses	Prepaid Expenses Prepaid expenses consist of services paid, for which the Company has not yet received the benefit.
Equipment	Equipment Equipment is stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes expenditures that are directly attributable to the acquisition of the asset. Subsequent costs are included in the asset’s carrying amount or recognized as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Company and the cost can be measured reliably. The carrying amount of an asset is derecognized when replaced. Repairs and maintenance costs are charged to the statements of operations, during the year in which they are incurred. Depreciation is provided for over the estimated useful life of the asset as follows: Furniture and Equipment 5 years Computer Equipment 3 years Useful lives and residual values are reviewed and adjusted, if appropriate, at the end of each reporting period. An asset’s carrying amount is written down immediately to its recoverable amount if the asset’s carrying amount is greater than its estimated recoverable amount. The cost and accumulated depreciation of assets retired or sold are removed from the respective accounts and any gain or loss is recognized in operations.
Intangible Assets	Intangible Assets Intangible assets are comprised of online gaming website development costs and software are capitalized and amortized over an estimated useful life of 3 years. Costs related to the design or maintenance of internal-use software and website development are expensed as incurred.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets The Company reviews its long-lived assets for impairment whenever events and circumstances indicate that the carrying value of an asset might not be recoverable. An impairment loss, measured as the amount by which the carrying amount exceeds the fair value, is recognized if the carrying amount exceeds estimated undiscounted future cash flows.
Income Taxes	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. FASB issued ASC 740-10 “Accounting for Uncertainty in Income Taxes”. ASC 740-10 clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements. This standard requires a company to determine whether it is more likely than not that a tax position will be sustained upon examination based upon the technical merits of the position. If the more-likely-than-not threshold is met, a company must measure the tax position to determine the amount to recognize in the financial statements.
Fair Value of Financial Instruments	Fair Value of Financial Instruments ASC 820 “Fair Value Measurement” defines fair value, establishes a framework for measuring fair value under generally accepted accounting principles and enhances disclosures about fair value measurements. Fair value is defined under ASC 820 as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value under ASC 820 must maximize the use of observable inputs and minimize the use of unobservable inputs. The standard describes a fair value hierarchy based on three levels of inputs, of which the first two are considered observable and the last unobservable, that may be used to measure fair value as follows: Level 1 – unadjusted quoted prices in active markets for identical assets or liabilities; Level 2 – inputs other than quoted prices that are observable for the asset or liability or indirectly; and Level 3 – inputs that are not based on observable market data. The carrying amounts of the Company’s financial instruments including cash, amounts receivable, accounts payable, accrued liabilities, and due to shareholder approximate their fair values due to their short-term nature.
Loss Per Share	Loss per Share Basic loss per share is calculated by dividing the net loss available to common shareholders by the weighted average number of common shares outstanding during the year. Diluted loss per share is calculated using the treasury stock method and reflects the potential dilution of securities by including stock options, warrants and contingently issuable shares, if any, in the weighted average number of common shares outstanding for a year, if dilutive. In a loss year, dilutive common shares are excluded from the loss per share calculation as the effect would be anti-dilutive. Accordingly, for the years ended June 30, 2018 and 2017, the basic loss per share was equal to diluted loss per share as there were no dilutive securities.
Foreign Currency Translation	Foreign Currency Translation Monetary assets and liabilities are translated into Canadian dollars, which is the functional currency of the Company, at the year-end exchange rate, while foreign currency expenses are translated at the exchange rate in effect on the date of the transaction. The resultant gains or losses are included in the statement of operations. Non-monetary items are translated at historical rates.
Stock-based Compensation	Stock-based Compensation ASC 718 ”Compensation - Stock Compensation,” prescribes accounting and reporting standards for all share-based payment transactions in which employee services are acquired. Transactions include incurring liabilities, or issuing or offering to issue shares, options and other equity instruments such as employee stock ownership plans and stock appreciation rights. Share-based payments to employees, including grants of employee stock options, are recognized as compensation expense in the financial statements based on their fair values. That expense is recognized over the period during which an employee is required to provide services in exchange for the award, known as the requisite service period (usually the vesting period), on a graded vesting basis. The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of ASC 505-50 ”Equity - Based Payments to Non-Employees.” Measurement of share-based payment transactions with non-employees is based on the fair value of whichever is more reliably measurable: (a) the goods or services received; or (b) the equity instruments issued. The fair value of the share-based payment transaction is determined at the earlier of performance commitment date or performance completion date. The estimated fair value of the options and warrants that are ultimately expected to vest based on performance related conditions, as well as the options and warrants that are expected to vest based on future service, is recorded over the instrument’s requisite service period and charged to stock-based compensation. In determining the amount of options and warrants that are expected to vest, the Company takes into account, voluntary termination behavior as well as trends of actual option and warrant forfeitures.
Beneficial Converstion Feature	Beneficial Conversion Feature From time to time, the Company may issue convertible notes that may contain an imbedded beneficial conversion feature. A beneficial conversion feature exists on the date a convertible note is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the remaining unallocated proceeds of the note after first considering the allocation of a portion of the note proceeds to the fair value of the warrants, if related warrants have been granted. The intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding amount to additional paid in capital. The debt discount is amortized to interest expense over the life of the note using the effective interest method.
Recent Accounting Pronouncements	Recent Accounting Pronouncements The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements. ASU No. 2015-17, Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes was issued to simplify the classification of deferred taxes on the balance sheet. The new guidance would require that deferred taxes be classified as non-current assets and liabilities based on the tax paying jurisdiction. Application of the standard, which can be applied prospectively or retrospectively, is required for fiscal years beginning on or after December 15, 2016 and for interim periods within that year. The adoption of the amended guidance did not have a material impact on the Company’s financial statements. ASU No. 2016-09, Compensation-Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting. The ASU includes multiple provisions intended to simplify various aspects of the accounting for share-based payments. The areas of simplification in the update involve several aspects of accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows, however, some of the areas for simplification apply only to non-public entities. This guidance is effective for The guidance did not have a material impact on the Company’s financial statements. The following are new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations. ASU No. 2016-02, Leases (Topic 842), On February 25, 2016, the FASB issued a new standard which requires lessees to recognize almost all leases on their balance sheet as a right-of-use asset and a lease liability. The new guidance will require the asset and liability to be initially measured at the present value of the lease payments in the statement of financial position. The new guidance will also require the company to recognize interest expense on the lease liability separately from the amortization of the right-use-asset for finance leases and recognize a single lease cost allocated on a straight-line basis over the lease term for operating leases, in the statement of comprehensive income. The new standard is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years with early application permitted. The Company is currently evaluating this guidance to determine the impact it may have on the Company’s financial statements. ASU No. 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments. The ASU provides clarity to preparers on the treatment of eight specific items within an entity’s statement of cash flows. The guidance becomes effective for all public entities in fiscal years beginning after December 15, 2017, including interim periods therein. Early adoption of the guidance, including within an interim period, is permitted. The Company is currently evaluating this guidance to determine the impact it may have on the Company’s financial statements. ASU No. 2017-09, Compensation-Stock Compensation (Topic 718): Scope of Modification Accounting. The ASU amends the scope of modification accounting for share-based arrangements and provides guidance on the types of changes to the terms or conditions of share-based payment awards to which an entity would be required to apply modification accounting under ASC 718. The guidance becomes effective for annual reporting periods, including interim periods within those annual reporting periods, beginning after December 15, 2017. Early adoption is permitted, including adoption in any interim period. The Company is currently evaluating this guidance to determine the impact it may have on the Company’s financial statements. In March 2018, FASB issued ASU 2018-05, Income Taxes (Topic 740): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118. ASU 2018-05 amends SEC paragraphs in ASC 740 to reflect SEC Staff Accounting Bulletin (SAB) No.118. When the 2017 Tax Cuts and Jobs Act (the "Act") was signed into law, the SEC staff released SAB 118 for applying Topic 740 as it relates to the Act. SAB 118 outlines the approach companies may take if they determine that the necessary information is not available (in reasonable detail) to evaluate, compute, and prepare accounting entries to recognize the effect(s) of the Act by the time the financial statements are required to be filed. Companies may use this approach when the timely determination of some or all of the income tax effect(s) from the Act is incomplete by the due date of the financial statements. SAB 118 also prescribes disclosures that reporting entities must provide in these circumstances. The amendments to the Accounting Standards Codification became effective upon issuance. The Company is evaluating the effect of adopting this new accounting guidance to determine the impact it may have on the Company’s financial statements. In August 2018, the FASB issued ASU 2018-15, Intangibles-Goodwill and Other- Internal-Use Software (Subtopic 350-40). This ASU addresses customer’s accounting for implementation costs incurred in a cloud computing arrangement that is a service contract and also adds certain disclosure requirements related to implementation costs incurred for internal-use software and cloud computing arrangements. The amendment aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software (and hosting arrangements that include an internal-use software license). This ASU is effective for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years, with early adoption permitted. The amendments in this ASU can be applied either retrospectively or prospectively to all implementation costs incurred after the date of adoption. The Company is evaluating the effect of adopting this new accounting guidance to determine the impact it may have on the Company’s financial statements. In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820). The ASU eliminates such disclosures as the amount of and reasons for transfers between Level 1 and Level 2 of the fair value hierarchy. The ASU adds new disclosure requirements for Level 3 measurements. This ASU is effective for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years, with early adoption permitted for any eliminated or modified disclosures. The Company is evaluating the effect of adopting this new accounting guidance to determine the impact it may have on the Company’s financial statements. In June 2018, the FASB issued ASU 2018-07, Compensation-Stock Compensation (Topic 718). This ASU eliminated most of the differences between accounting guidance for share-based compensation granted to nonemployees and the guidance for share-based compensation granted to employees. The ASU supersedes the guidance for nonemployees and expands the scope of the guidance for employees to include both. This ASU is effective for annual periods beginning after December 15, 2018, and interim periods within those years. The Company is evaluating the effect of adopting this new accounting guidance to determine the impact it may have on the Company’s financial statements.

4. Intangible Assets (Tables)

4. Intangible Assets (Tables)	12 Months Ended
	Jun. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	June 30, 2018 June 30, 2017 Accumulated Accumulated Cost Depreciation Cost Depreciation Online gaming website $ 127,133 $ 3,532 $ 71,578 $ - Total $ 127,133 $ 3,532 $ 71,578 $ - Net carrying amount $ 123,601 $ 71,578

5. Equipment (Tables)

5. Equipment (Tables)	12 Months Ended
	Jun. 30, 2018
Property, Plant and Equipment [Abstract]
Equipment	June 30, 2018 June 30, 2017 Accumulated Accumulated Cost Depreciation Cost Depreciation Computer equipment $ 14,450 $ 4,863 $ 11,805 $ 328 Furniture and equipment 20,241 4,385 20,241 337 Total $ 34,691 9,248 $ 32,046 665 Net carrying amount $ 25,443 $ 31,381

9. Commitments and Contingenc_2

9. Commitments and Contingencies (Tables)	12 Months Ended
	Jun. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
Commercial office lease	2019 $ 49,300 2020 49,300 2021 49,300 2022 49,300 2023 20,500 $ 217,700 2019 $ 20,974 2020 17,478 $ 38,452

10. Common Stock (Tables)

10. Common Stock (Tables)	12 Months Ended
	Jun. 30, 2018
Stock Transactions Disclosure Abstract
Warrant Activities	Number of Warrants Weighted-Average Exercise Weighted Average Exercise Price Weighted Average Weighted Average Remaining Life Intrinsic value Outstanding, June 30, 2016 427,777 $ 0.14 4.93 years $ 111,222 Granted 8,350,205 0.15 Cancelled (94,610) 0.15 Outstanding, June 30, 2017 8,683,372 $ 0.15 3.67 years $ 5,653,393 Granted 2,009,800 0.43 Exercised (825,834) 0.15 Expired (1,000) 0.25 Outstanding and Exercisable at June 30, 2018 9,866,338 $ 0.21 2.60 years $ 6,064,913
Warrants Oustanding	Expiry Date Number of Warrants Issued and Exercisable Weighted Average Exercise Price $ July 2018 109,000 0.39 September 2018 16,000 2.00 February 2018 10,000 2.00 March 2019 64,800 4.00 July 2019 4,000 4.00 September 2019 216,000 0.44 December 2019 66,680 0.15 February 2020 683,000 0.15 March 2020 2,113,525 0.15 June 2020 750,000 0.17 July 2020 740,000 0.22 August 2020 900,000 0.25 March 2022 4,000,000 0.15 May 2022 193,333 0.15 9,866,338 0.21

11. Stock Options (Tables)

11. Stock Options (Tables)	12 Months Ended
	Jun. 30, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock Option Activity	Number of Options Weighted average exercise price $ Outstanding, June 30, 2016 and 2017 - - Granted 819,120 0.70 Outstanding, June 30, 2018 819,120 0.70
Stock Options Oustanding	Expiry Date Number of Options Issued Number of Options Exercisable Weighted Average Exercise Price $ August 18, 2020 50,000 - 0.70 August 1, 2023 529,120 - 0.70 May 29, 2020 240,000 - 0.70 819,120 - 0.70
Stock Options Valuation Assumptions	Expected Life 2-5 years Expected Volatility 268 - 289% Risk-Free Rate 2.57-2.94% Exercise Price $0.70 Expected Dividend Rate 0% Stock Price $0.53
Stock Compensation Vesting Schedule and Compensation Expense	2018 2017 Employees and directors stock-based payments $ 79,328 $ - Non-employee awards - - Total $ 79,328 $ -

12. Income Taxes (Tables)

12. Income Taxes (Tables)	12 Months Ended
	Jun. 30, 2018
Income Tax Disclosure [Abstract]
Deferred Tax Assets	2018 $ 2017 $ Deferred tax assets 654,000 603,000 Less: valuation allowance (654,000) (603,000) Net deferred tax asset – -

13. Segmented Information (Tabl

13. Segmented Information (Tables)	12 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Geographic Segment Financial Information	June 30, 2018: Antigua Malta Curacao U.S. Total $ $ $ $ $ Net loss 663,819 102,946 25,846 1,236,051 2,028,662 Assets 183,650 9,639 1,153 415,243 609,685 June 30, 2017: Antigua Malta Curacao U.S. Total $ $ $ $ $ Net loss 204,109 Nil Nil 633,823 837,932 Assets 663,425 Nil Nil 95,625 759,050

14. General and Administrativ_2

14. General and Administrative Expenses (Tables)	12 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
General and Administrative Expenses	2018 $ 2017 $ Advertising and promotion 225,565 14,140 Wages and benefits 187,601 87,794 Rent and utilities 97,366 11,678 Travel 64,648 23,462 Licensing and filing fees 50,235 - Office expenses 46,777 10,337 Bank charges 12,236 4,147 Depreciation 12,115 665 Total General and Administrative Expenses 696,543 152,223

1. Nature of Operations and Con

1. Nature of Operations and Continuance of Business (Details Narrative) - USD ($)	Sep. 27, 2017	Jun. 30, 2017
Nature Of Operations And Going Concern
Accumulated Deficit	$ (3,802,822)	$ (1,774,160)
Working Capital	$ 112,728

3. Summary of Significant Acc_3

3. Summary of Significant Accounting Policies (Details Narrative) - USD ($)	12 Months Ended
	Jun. 30, 2018	Sep. 27, 2017	Jun. 30, 2017
Accounting Policies [Abstract]
Amortization period of computer equipment	3 years
Amortization period of office furniture and equipment	5 years
Cash equivalents		$ 0	$ 0

4. Intangible Assets - Intangib

4. Intangible Assets - Intangible Assets (Details) - USD ($)	12 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Sep. 27, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Online gaming website, cost	$ 127,133	$ 71,578
Total, cost	127,133	71,578
Online gaming website, accumulated Depreciation	3,532	0
Total, accumulated depreciation	$ 3,532	0
Net carrying amount		$ 0	$ 123,601

4. Intangible Assets (Details N

4. Intangible Assets (Details Narrative) - USD ($)	12 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Online gambling website costs written off	$ 0	$ 22,614

5. Equipment - Equipment (Detai

5. Equipment - Equipment (Details) - USD ($)	12 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Sep. 27, 2017
Property, Plant and Equipment [Abstract]
Computer equipment, cost	$ 14,450	$ 11,805
Computer equipment, accumulated depreciation	4,863	328
Furniture and equipment, cost	20,241	20,241
Furniture and equipment, accumulated depreciation	$ 4,385	337
Total cost		32,046	$ 34,691
Total accumulated depreciation		665	9,248
Net carrying amount		$ 31,381	$ 25,443

5. Equipment (Details Narrative

5. Equipment (Details Narrative) - USD ($)	12 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 8,583	$ 665

6. Accounts Payable (Details Na

6. Accounts Payable (Details Narrative) - USD ($)	Sep. 27, 2017	Jun. 30, 2017
Payables and Accruals [Abstract]
Accounts payable	$ 248,356	$ 29,017
Trade payables	$ 210,380	$ 29,017

7. Related Party Transactions (

7. Related Party Transactions (Details Narrative) - USD ($)	12 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2018	Mar. 14, 2016
Rent incurred to an officer	$ 6,000	$ 4,563
Shares issued to affiliates for advisory services, shares				200,000
Shares issued to affiliates for advisory services, price per share				$ 40,000
CEO salary	120,000
Ardmore Software consulting fees	71,135	50,000
Swiss Interactive Software consulting fees	183,204	0
Swiss Interactive Software rent expense	$ 16,334	$ 0
Owed to Lim
Owed to officer			$ 1,667
Director compensation salary			20,000
Owed to Rozum
Owed to officer			$ 0
Shares issued to affiliates for advisory services, shares			111,250
Shares issued to affiliates for advisory services, value			$ 45,000
Director compensation salary			20,000
Owed to Watt
Owed to officer			$ 23,059
Shares issued to affiliates for advisory services, shares			29,190
Shares issued to affiliates for advisory services, value			$ 12,352
Director compensation salary			25,000
Owed to Kozlowski
Owed to officer			0
Shares issued to affiliates for advisory services, value			4,670
Director compensation salary			80,508
Owed to Johnson
Owed to officer			30,975
Rent owed to officer			$ 1,551

8. Convertible Promissory Not_2

8. Convertible Promissory Notes (Details Narrative) - USD ($)	12 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 03, 2016
Convertible promissory note amount			$ 60,000
Interest of Convertible promissory note			8.00%
Due date of convertible promissory note	Mar. 3, 2016
Discount on convertible promissory note			$ 5,000
Finder's fee paid on convertible promissory note			$ 5,000
Default interest rate on convertible promissory note			18.00%
Warrants issued with promissory note			427,777
Term of warrants	5 years
Exercise price of warrants	$ 0.14
Common shares issued from warrants converted	230,300
Convertible to common shares, price per share			$ .13
Default conversion price equal to lowest trading price			65.00%
Additional paid in capital recognized from the warrants			$ 38,432
Amortization of debt discount to interest expense	$ 60,000	$ 0

9. Commitments and Contingenc_3

9. Commitments and Contingencies (Details) - USD ($)	12 Months Ended							36 Months Ended	60 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2020	Apr. 30, 2020	Jun. 30, 2019	Apr. 30, 2019	Apr. 30, 2020	Jun. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
Lease agreement commitment #1					$ 17,478		$ 20,974	$ 38,452
Lease agreement commitment #2	$ 20,500	$ 49,300	$ 49,300	$ 49,300		$ 49,300			$ 217,700

10. Common Stock (Details)

10. Common Stock (Details) - USD ($)	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2018	Jun. 30, 2017
Weighted Average Exercise Price of Warrants, duration					$ 0.14
Outstanding
Number of Warrant Shares, instant	10,053,338	8,360,204	427,777	10,053,338	8,360,204
Weighted Average Exercise Price of Warrants, instant	$ .21	$ .16	$ .14	$ .21	$ .16
Remaining Term of Warrants	2 years 7 months	3 years 8 months	4 years 11 months
Warrant Shares Intrinsic Value	$ 6,064,913	$ 5,653,393	$ 111,222	$ 6,064,913	$ 5,653,393
Granted
Number of Warrant Shares, duration				2,009,800	8,350,205
Weighted Average Exercise Price of Warrants, duration				$ .43	$ .15
Cancelled
Number of Warrant Shares, duration					(94,610)
Weighted Average Exercise Price of Warrants, duration					$ .15
Exercised
Number of Warrant Shares, duration				(825,834)
Weighted Average Exercise Price of Warrants, duration				$ .15
Expired
Number of Warrant Shares, duration				(1,000)
Weighted Average Exercise Price of Warrants, duration				$ .25

10. Common Stock (Details Narra

10. Common Stock (Details Narrative) - USD ($)	12 Months Ended
	Jun. 30, 2018	Oct. 31, 2018	Jun. 20, 2018	Jun. 18, 2018	Jun. 11, 2018	May 21, 2018	Apr. 26, 2018	Apr. 04, 2018	Mar. 02, 2018	Nov. 07, 2017	Oct. 17, 2017	Sep. 29, 2017	Sep. 27, 2017	Sep. 26, 2017	Sep. 25, 2017	Sep. 07, 2017	Aug. 27, 2017	Aug. 08, 2017	Aug. 01, 2017	Jul. 24, 2017	Jul. 20, 2017	Jul. 19, 2017	Jul. 17, 2017	Jul. 16, 2017	Jul. 06, 2017	Jul. 05, 2017	Jun. 30, 2017	May 16, 2017	Apr. 22, 2017	Apr. 01, 2017	Mar. 31, 2017	Mar. 24, 2017	Mar. 08, 2017	Mar. 01, 2017	Feb. 21, 2017	Dec. 31, 2016	Nov. 30, 2016	Sep. 21, 2016	Jun. 30, 2016	Apr. 07, 2016	Mar. 14, 2016	Aug. 24, 2015	Jul. 27, 2015
Stock Transactions Disclosure Abstract
Shares issued for services, shares			20,000		250,000				120,000																		40,440			400,000				100,000		550,000			300,000		60,000	106,000
Shares issued for services, value			$ 16,000		$ 185,625				$ 84,706																		$ 32,352			$ 60,000				$ 25,000		$ 137,500			$ 60,000		$ 12,000	$ 21,200
Shares issued for cash, shares				25,000			100,000			15,500	66,667	21,000	44,800	416,500	4,000	20,000	300,000	10,000		5,000	100,000	200,000	400,000	100,000	40,000	800,000		600,000	92,000	2,896,857	4,136,667		360,000		100,000		66,680	200,000	466,680	266,666			60,000
Shares issued for cash, amount				$ 5,000			$ 20,000					$ 25,000	$ 56,000
Shares issued for cash, price per share				$ .20			$ .20			$ .25	$ .15	$ 1.25	$ 1.25	$ .15	$ 1.25	$ 1.25	$ .25	$ .25		$ .50	$ .25	$ .25	$ .25	$ .25	$ .25	$ .25		$ 0.25	$ .25	$ .15	$ .15		$ .15		$ 0.15		$ 0.15	$ 0.15	$ .15	$ .15			$ .10
Warrants issued with Share purchases											66,667				4,000	20,000		100,000		5,000	100,000	200,000	400,000	100,000	40,000	800,000		600,000		2,896,857	4,136,667	250,000			100,000		66,680	200,000
Exercise price of stock purchase warrants		$ 0.15				$ .15		$ .25							$ 2	$ 4		$ 2		$ .50	$ .25	$ .25	$ .25	$ .25	$ .25	$ .25		$ 0.25		$ 0.15	$ .15	$ 62,500			$ .15		$ .15	$ .15
Shares issued to affiliates for advisory services, shares																																									200,000
Shares issued to affiliates for advisory services, price per share																																									$ 40,000
Shares issued to for website services, price per share		$ 315,000				$ 170,000		$ 16,000
Shares issued for warrant conversions	$ 166,667
Stock Options Authorized																			2,500,000
Stock options granted																			521,500

12. Income Taxes - Deferred Tax

12. Income Taxes - Deferred Tax Assets (Details) - USD ($)	Sep. 27, 2017	Jun. 30, 2017
Net deferred tax assets:
Deferred tax assets	$ 654,000	$ 603,214
Less: valuation allowance	(654,000)	(603,214)
Provision for income taxes	$ 0	$ 0

14. General and Administrativ_3

14. General and Administrative Expenses - General and Administrative Expenses (Details) - USD ($)	12 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Notes to Financial Statements
Advertising and promotion	$ 225,565	$ 14,140
Wages and benefits	187,601	87,794
Rent and utilities	97,366	11,678
Travel	64,648	23,462
Licensing and filing fees	50,235
Office expenses	46,777	10,337
Bank charges	12,236	4,147
Depreciation	12,115	665
Total General and Administrative Expenses	$ 696,543	$ 152,223

16. Subsequent Events (Details

16. Subsequent Events (Details Narrative) - USD ($)	Oct. 31, 2018	Jun. 20, 2018	Jun. 18, 2018	Jun. 11, 2018	May 21, 2018	Apr. 26, 2018	Apr. 04, 2018	Mar. 02, 2018	Nov. 07, 2017	Oct. 17, 2017	Sep. 29, 2017	Sep. 27, 2017	Sep. 26, 2017	Sep. 25, 2017	Sep. 07, 2017	Aug. 27, 2017	Aug. 08, 2017	Aug. 01, 2017	Jul. 24, 2017	Jul. 20, 2017	Jul. 19, 2017	Jul. 17, 2017	Jul. 16, 2017	Jul. 06, 2017	Jul. 05, 2017	Jun. 30, 2017	May 16, 2017	Apr. 22, 2017	Apr. 01, 2017	Mar. 31, 2017	Mar. 24, 2017	Mar. 08, 2017	Mar. 01, 2017	Feb. 21, 2017	Dec. 31, 2016	Nov. 30, 2016	Sep. 21, 2016	Jun. 30, 2016	Apr. 07, 2016	Mar. 14, 2016	Aug. 24, 2015	Jul. 27, 2015
Subsequent Events [Abstract]
Shares issued for services, shares		20,000		250,000				120,000																		40,440			400,000				100,000		550,000			300,000		60,000	106,000
Shares issued for services, value		$ 16,000		$ 185,625				$ 84,706																		$ 32,352			$ 60,000				$ 25,000		$ 137,500			$ 60,000		$ 12,000	$ 21,200
Shares issued for cash, shares			25,000			100,000			15,500	66,667	21,000	44,800	416,500	4,000	20,000	300,000	10,000		5,000	100,000	200,000	400,000	100,000	40,000	800,000		600,000	92,000	2,896,857	4,136,667		360,000		100,000		66,680	200,000	466,680	266,666			60,000
Shares issued for cash, amount			$ 5,000			$ 20,000					$ 25,000	$ 56,000
Shares issued for cash, price per share			$ .20			$ .20			$ .25	$ .15	$ 1.25	$ 1.25	$ .15	$ 1.25	$ 1.25	$ .25	$ .25		$ .50	$ .25	$ .25	$ .25	$ .25	$ .25	$ .25		$ 0.25	$ .25	$ .15	$ .15		$ .15		$ 0.15		$ 0.15	$ 0.15	$ .15	$ .15			$ .10
Warrants issued with Share purchases										66,667				4,000	20,000		100,000		5,000	100,000	200,000	400,000	100,000	40,000	800,000		600,000		2,896,857	4,136,667	250,000			100,000		66,680	200,000
Exercise price of stock purchase warrants	$ 0.15				$ .15		$ .25							$ 2	$ 4		$ 2		$ .50	$ .25	$ .25	$ .25	$ .25	$ .25	$ .25		$ 0.25		$ 0.15	$ .15	$ 62,500			$ .15		$ .15	$ .15
Stock Options Authorized																		2,500,000
Stock options granted																		521,500