INTERNATIONAL LEADERS CAPITAL 10-K 16 Oct 15 2015 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Jun. 30, 2015	Sep. 23, 2015	Dec. 31, 2014
Document And Entity Information
Entity Registrant Name	STAR CENTURY PANDAHO Corp
Entity Central Index Key	1,470,550
Document Type	10-K
Document Period End Date	Jun. 30, 2015
Amendment Flag	false
Current Fiscal Year End Date	--06-30
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 93,255
Entity Common Stock, Shares Outstanding		68,252,650
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,015

Balance Sheets

Balance Sheets - USD ($)	Jun. 30, 2015	Jun. 30, 2014
Assets
Cash	$ 15,291	$ 215
Prepaid expense	10,967	1,375
Total current assets	26,258	1,590
Total assets	26,258	1,590
Current Liabilities:
Accounts payable and accrued liabilities (including $287,693 and zero due to related parties, respectively)	394,996	97,601
Advances, including $44,787 and $0 due to shareholder	134,377	63,909
Total current liabilities	529,373	161,510
Non-redeemable convertible note, net of debt discount of $0 and $13,093, respectively	96,490	65,888
Total liabilities	$ 625,863	$ 227,398
Stockholders' Deficiency :
Preferred stock; par value $0.01; 48,000,000 shares authorized, no shares issued and outstanding Series A Convertible Preferred Stock; par value $0.01; 1,000,000 shares authorized, no shares issued and outstanding; Series B Convertible Preferred Stock; par value $0.01; 1,000,000 shares authorized, no shares issued and outstanding
Common stock; par value $0.001; 250,000,000 shares authorized, 68,252,650 and 402,650 issued and outstanding	$ 95,253	$ 403
Additional paid-in capital	118,734,432	$ 109,454,282
Stock subscription receivable	5,000,000
Accumulated deficit	(114,429,290)	$ (109,680,493)
Total stockholders' deficiency	(599,605)	(225,808)
Total liabilities and stockholders’ deficiency	$ 26,258	$ 1,590
Series A Convertible Preferred Stock [Member]
Stockholders' Deficiency :
Preferred stock; par value $0.01; 48,000,000 shares authorized, no shares issued and outstanding Series A Convertible Preferred Stock; par value $0.01; 1,000,000 shares authorized, no shares issued and outstanding; Series B Convertible Preferred Stock; par value $0.01; 1,000,000 shares authorized, no shares issued and outstanding
Total stockholders' deficiency
Total liabilities and stockholders’ deficiency
Series B Convertible Preferred Stock [Member]
Stockholders' Deficiency :
Preferred stock; par value $0.01; 48,000,000 shares authorized, no shares issued and outstanding Series A Convertible Preferred Stock; par value $0.01; 1,000,000 shares authorized, no shares issued and outstanding; Series B Convertible Preferred Stock; par value $0.01; 1,000,000 shares authorized, no shares issued and outstanding
Total stockholders' deficiency
Total liabilities and stockholders’ deficiency

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - USD ($)	Jun. 30, 2015	Jun. 30, 2014
Due to related parties	$ 287,693	$ 0
Due to shareholder	44,787	0
Debt discount	$ 0	$ 13,093
Preferred stock, par value per share	$ 0.01	$ 0.01
Preferred stock, shares authorized	48,000,000	48,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value per share	$ 0.001	$ 0.001
Common stock, shares authorized	250,000,000	250,000,000
Common stock, shares issued	68,252,650	402,650
Common stock, shares outstanding	68,252,650	402,650
Series A Convertible Preferred Stock [Member]
Preferred stock, par value per share	$ 0.01	$ 0.01
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Series B Convertible Preferred Stock [Member]
Preferred stock, par value per share	$ 0.01	$ 0.01
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding

Statements Of Operations

Statements Of Operations - USD ($)	12 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Income Statement [Abstract]
Related party commission revenue, net	$ 50,000
Operating costs:
General and administrative	393,195	$ 48,208
Fair value of common shares subscribed for in excess of purchase price (related party)	1,000,000
Share-based compensation (including related party share-based compensation of $2,085,000 and zero)	3,375,000
Total operating expenses	4,768,195	$ 48,208
Loss from operations	(4,718,195)	(48,208)
Other expenses:
Interest expense	$ 30,602	65,888
Loan inducement fee		11,403
Total other expenses	$ (30,602)	(77,291)
Net loss	$ (4,748,797)	$ (125,499)
Net loss per common share-basic and diluted	$ (0.65)	$ (0.31)
Weighted average number of common shares outstanding - basic and diluted	7,327,171	402,650

Statements Of Operations (Paren

Statements Of Operations (Parenthetical) - USD ($)	12 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Income Statement [Abstract]
Related party share based compensation	$ 2,085,000	$ 0

Statement Of Stockholders' Defi

Statement Of Stockholders' Deficiency - USD ($)	12 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Common Stock [Member]
Balance, shares	402,650	402,650
Balance, value	$ 403	$ 403
Beneficial conversion feature
Shares issued for Pandaho licensing rights, shares	40,000,000
Shares issued for Pandaho licensing rights, value	$ 40,000
Fair value of shares issued to officers, shares	650,000
Fair value of shares issued to officers, value	$ 650
Fair value of shares issued for subscription receivable, shares	20,000,000
Fair value of shares issued for subscription receivable, value	$ 20,000
Fair value of shares issued for services, shares	3,000,000
Fair value of shares issued for services, value	$ 30,000
Other Fair value of shares issued for services, shares	4,200,000
Other Fair value of shares issued for services, value	$ 4,200
Net loss
Balance, shares	68,252,650	402,650
Balance, value	$ 95,253	$ 403
Additional Paid-in Capital [Member]
Balance, value	109,454,282	109,386,282
Beneficial conversion feature		$ 68,000
Shares issued for Pandaho licensing rights, value	(40,000)
Fair value of shares issued to officers, value	194,350
Fair value of shares issued for subscription receivable, value	5,980,000
Fair value of shares issued for services, value	1,860,000
Other Fair value of shares issued for services, value	$ 1,285,800
Net loss
Balance, value	$ 118,734,432	$ 109,454,282
Accumulated Deficit [Member]
Balance, value	$ (109,680,493)	$ (109,554,994)
Beneficial conversion feature
Shares issued for Pandaho licensing rights, value
Fair value of shares issued to officers, value
Fair value of shares issued for subscription receivable, value
Fair value of shares issued for services, value
Other Fair value of shares issued for services, value
Net loss	$ (4,748,797)	$ (125,499)
Balance, value	$ (114,429,290)	$ (109,680,493)
Stock subscription receivable [Member]
Balance, value
Beneficial conversion feature
Fair value of shares issued for subscription receivable, value	$ (5,000,000)
Fair value of shares issued for services, value
Other Fair value of shares issued for services, value
Net loss
Balance, value	$ (5,000,000)
Balance, shares	402,650
Balance, value	$ (225,808)	$ (168,309)
Beneficial conversion feature		68,000
Shares issued for Pandaho licensing rights, value
Fair value of shares issued to officers, value	$ 195,000
Fair value of shares issued for subscription receivable, value	1,000,000
Fair value of shares issued for services, value	1,890,000
Other Fair value of shares issued for services, value	1,290,000
Net loss	$ (4,748,797)	$ (125,499)
Balance, shares	68,252,650	402,650
Balance, value	$ (599,605)	$ (225,808)

Statements Of Cash Flows

Statements Of Cash Flows - USD ($)	12 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Cash Flows from Operating Activities
Net loss	$ (4,748,797)	$ (125,499)
Adjustments to reconcile net loss to net cash used in operating activities and liabilities:
Accrued interest expense	17,509	10,981
Amortization of debt discount	$ 13,093	54,907
Loan inducement fee		$ 11,403
Fair value of common shares subscribed for in excess of purchase price	$ 1,000,000
Share-based compensation	3,375,000
Changes in operating assets and liabilities:
Prepaid expenses	9,592	$ 1,375
Accounts payable and accrued expenses	297,395	(2,585)
Net cash used in operating activities	(55,392)	(52,168)
Cash Flows from Financing Activities:
Advances	25,681	$ 51,823
Advances from shareholder	44,787
Net cash provided by financing activities	70,468	$ 51,823
Net change in cash	15,076	(345)
Cash beginning of year	215	560
Cash end of year	$ 15,291	$ 215
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
Cash paid during period for: Interest paid
Cash paid during period for: Income tax paid
Exchange of advances from shareholder for redeemable secured note payable with beneficial conversion feature		$ 68,000
Shares issued for Pandaho licensing rights

Nature And Background Of Busine

Nature And Background Of Business	12 Months Ended
	Jun. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature and Background of Business	NOTE 1. NATURE AND BACKGROUND OF BUSINESS Star Century Pandaho Corporation (formerly Journal of Radiology) ("the Company") was organized under the laws of the State of Nevada on May 21, 2009. The Company was established as part of the Chapter 11 reorganization of AP Corporate Services, Inc. ("AP"). On January 8, 2015, two shareholders of the Company agreed to sell an aggregate of 216,000 shares of the Company’s common stock, representing 53.66% of total outstanding shares at the time to Star Century Entertainment, Inc., an unrelated third party, and the Company experienced a change in control. In conjunction with the change in control, three individuals were elected to be the Company’s management, and the Company’s former President resigned. Effective January 16, 2015, the Company’s Board of Directors and Star Century Entertainment, Inc, the majority shareholder in the Company at the time, amended the Company’s Articles of Incorporation to (i) change the name of the Company to Star Century Pandaho Corporation (ii) effect a 1-for-5,000 reverse common stock split and (iii) decrease the Company’s authorized common stock to 150,000,000 shares, par value $0.001. All common stock share and per-share amounts for all periods presented in these financial statements have been adjusted retroactively to reflect the reverse stock split. On May 20, 2015, the Company’s Board of Directors and the majority shareholder amended the Company’s Articles of Incorporation to increase authorized common stock to 250,000,000 shares. The Company’s headquarters are based in Las Vegas with the planned main operation center to be located in Beijing, China. Our planned services will be offered throughout China, Asia-Pacific countries, and the United States. The Company’s business model includes the establishment of official and professional fan clubs for celebrities that will engage in event management, talent shows, music festivals, and movie productions. In addition, planned operations will include Pandaho (Panda) themed areas that include branding, toys, art, entertainment and e-commerce. Pandaho the Panda is a cartoon styled character. On May 22, 2015, the Company secured certain licensing rights to the Pandaho character and brand though a licensing agreement with the creator of Pandaho, Ms. Liu Li. The Company’s aim is to build Pandaho into a competitive cartoon brand with Pandaho-themed merchandise and multi-media exhibitions. Going concern The Company's financial statements are prepared in accordance with generally accepted accounting principles applicable to a going concern, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. The Company has a shareholders’ deficiency and has experienced recurring operating losses and used cash in operating activities since inception. For the year ended June 30, 2015, the Company had a net loss of $4,748,797 and used cash in operating activities of $55,392, and at June 30, 2015, had a working capital deficiency of $503,115 and stockholders’ deficiency of $599,605. Currently, the Company does not have significant cash or other material assets, nor does it have operations or a source of revenue sufficient to cover its operation costs and allow it to continue as a going concern. The Company’s officers and directors have committed to advancing certain operating costs of the Company. The accompanying financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty. Primarily as a result of our recurring losses and our lack of liquidity, the Company’s independent registered public accounting firm, in their report on our financial statements for the year ending June 30, 2015, expressed substantial doubt about the Company’s ability to continue as a going concern. Over the next 12 months, the Company expects to expend approximately $100,000 in cash for legal, accounting and related services. The Company has not yet determined the amount of cash that will be necessary to fund its planned operations in China. We hope to be able to attract suitable investors for our business plan, which will not require us to use our cash, although there can be no assurances that we will be successful in these efforts. We expect to be able to secure capital through advances from our officers or principal shareholders in order to pay expenses such as filing fees, accounting fees and legal fees. We believe it will be difficult to secure capital in the future because we have no assets to secure debt and there is currently no trading market for our securities. We will need additional capital in the next twelve months and if we cannot raise such capital on acceptable terms, we may have to curtail our operations or terminate our business entirely. The inability to obtain financing or generate sufficient cash from operations could require us to reduce or eliminate expenditures or otherwise curtail or discontinue our operations, which could have a material adverse effect on our business, financial condition and results of operations. Furthermore, to the extent that we raise additional capital through the sale of equity or convertible debt securities, the issuance of such securities may result in dilution to existing stockholders. If we raise additional funds through the issuance of debt securities, these securities may have rights, preferences and privileges senior to holders of our common stock and the terms of such debt could impose restrictions on our operations. Regardless of whether our cash assets prove to be inadequate to meet our operational needs, we may seek to compensate providers of services by issuing stock in lieu of cash, which may also result in dilution to existing stockholders.

Summary Of Significant Accounti

Summary Of Significant Accounting Policies	12 Months Ended
	Jun. 30, 2015
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES ESTIMATES The preparation of financial statements in conformity with generally accepted accounting principles 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 results could differ from those estimates. The more significant estimates and assumptions by management include, among others, the accrual of potential liabilities and assumptions used in the valuation of share-based instruments issued for services. CASH AND CASH EQUIVALENTS Investments with original maturity of three months or less are considered to be cash equivalents. The Company minimizes its credit risk associated with cash by periodically evaluating the credit quality of its primary financial institution. The balance at times may exceed federally insured limits. At June 30, 2015 and June 30, 2014, the balance did not exceed the federally insured limit. INCOME TAXES The Company follows the asset and liability method of accounting for income taxes. Under this method, deferred income tax assets and liabilities are recognized for the estimated tax consequences attributable to differences between the financial statement carrying values and their respective income tax basis (temporary differences). The effect on deferred income tax assets and liabilities of a change in tax rates is recognized as income (loss) in the period that includes the enactment date. REVENUE Revenue is recognized when the price is fixed or determinable, persuasive evidence of an arrangement exists, the service has been delivered, and collectability is reasonably assured. In transactions in which the Company brokers a sale and determines that it was not the primary obligor in the arrangement, the Company records as net the commission earned from the transaction. BASIC AND DILUTED LOSS PER SHARE Basic loss per share is computed by dividing net loss applicable to common stockholders by the weighted average number of outstanding common shares during the period. Diluted loss per share is computed by dividing the net loss applicable to common stockholders by the weighted average number of common shares outstanding plus the number of additional common shares that would have been outstanding if all dilutive potential common shares had been issued. Diluted loss per share excludes all potential common shares if their effect is anti-dilutive. At June 30, 2015 and 2014, notes payable convertible into 1,940,000 and 157,962 shares of common stock, respectively has been excluded from the calculation of diluted loss per share as the effect is anti-dilutive. STOCK-BASED COMPENSATION The Company may periodically issue stock options and warrants to employees and non-employees in non-capital raising transactions for services and for financing costs. The Company accounts for stock option and warrant grants issued and vesting to employees based on the authoritative guidance provided by the FASB whereas the value of the award is measured on the date of grant and recognized over the vesting period. The Company accounts for stock option and warrant grants issued and vesting to non-employees in accordance with the authoritative guidance of the FASB whereas the value of the stock compensation is based upon the measurement date as determined at either a) the date at which a performance commitment is reached, or b) at the date at which the necessary performance to earn the equity instruments is complete. Non-employee stock-based compensation charges generally are amortized over the vesting period on a straight-line basis. In certain circumstances where there are no future performance requirements by the non-employee, option grants are immediately vested and the total stock-based compensation charge is recorded in the period of the measurement date. The fair value of the Company's common stock option grants are estimated using the Black-Scholes option pricing model, which uses certain assumptions related to risk-free interest rates, expected volatility, expected life of the common stock options, and future dividends. Compensation expense is recorded based upon the value derived from the Black-Scholes option pricing model, and based on actual experience. The assumptions used in the Black-Scholes option pricing model could materially affect compensation expense recorded in future periods. FAIR VALUE OF FINANCIAL INSTRUMENTS Fair value is defined as the price that would be received upon sale of an asset or paid upon transfer of a liability in an orderly transaction between market participants at the measurement date and in the principal or most advantageous market for that asset or liability. The fair value should be calculated based on assumptions that market participants would use in pricing the asset or liability, not on assumptions specific to the entity. In addition, the fair value of liabilities should include consideration of non-performance risk including our own credit risk. In addition to defining fair value, the standard expands the disclosure requirements around fair value and establishes a fair value hierarchy for valuation inputs. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market. Each fair value measurement is reported in one of the three levels which are determined by the lowest level input that is significant to the fair value measurement in its entirety. These levels are: Level 1 – inputs are based upon unadjusted quoted prices for identical instruments traded in active markets. Level 2 – inputs are based upon significant observable inputs other than quoted prices included in Level 1, such as quoted prices for identical or similar instruments in markets that are not active, and model-based valuation techniques for which all significant assumptions are observable in the market or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 – inputs are generally unobservable and typically reflect management’s estimates of assumptions that market participants would use in pricing the asset or liability. The fair values are therefore determined using model-based techniques that include option pricing models, discounted cash flow models, and similar techniques. The estimated fair value of certain financial instruments, including cash and cash equivalents and accounts payable and accrued expenses are carried at historical cost basis, which approximates their fair values because of the short-term nature of these instruments. The recorded value of the non-redeemable convertible note due shareholder approximates its fair value based upon its effective interest rate. CONCENTRATION OF CREDIT RISK Financial instruments, which potentially subject the Company to concentrations of credit risk, consist of cash and cash equivalents. The Company places its cash with high quality financial institutions and at times may exceed the FDIC $250,000 insurance limit. The Company does not anticipate incurring any losses related to these credit risks. The Company extends credit based on an evaluation of the customer's financial condition, generally without collateral. Exposure to losses on receivables is principally dependent on each customer's financial condition. The Company monitors its exposure for credit losses and intends to maintain allowances for anticipated losses, as required. During the year ended June 30, 2015, 100% of our revenue was from one customer. RECENT ACCOUNTING PRONOUNCEMENTS In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2014-09, Revenue from Contracts with Customers. ASU 2014-09 is a comprehensive revenue recognition standard that will supersede nearly all existing revenue recognition guidance under current U.S. GAAP and replace it with a principle based approach for determining revenue recognition. ASU 2014-09 will require that companies recognize revenue based on the value of transferred goods or services as they occur in the contract. The ASU also will require additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments and assets recognized from costs incurred to obtain or fulfill a contract. ASU 2014-09 is effective for interim and annual periods beginning after December 15, 2017. Early adoption is permitted only in annual reporting periods beginning after December 15, 2016, including interim periods therein. Entities will be able to transition to the standard either retrospectively or as a cumulative-effect adjustment as of the date of adoption. The Company is in the process of evaluating the impact of ASU 2014-09 on the Company’s financial statements and disclosures. In June 2014, the FASB issued Accounting Standards Update No. 2014-12, Compensation – Stock Compensation (Topic 718). The pronouncement was issued to clarify the accounting for share-based payments when the terms of an award provide that a performance target could be achieved after the requisite service period. The pronouncement is effective for reporting periods beginning after December 15, 2015. The adoption of ASU 2014-12 is not expected to have a significant impact on the Company’s consolidated financial position or results of operations. In August 2014, the FASB issued Accounting Standards Update No. 2014-15, Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern, which provides guidance on determining when and how to disclose going-concern uncertainties in the financial statements. ASU 2014-15 requires management to perform interim and annual assessments of an entity’s ability to continue as a going concern within one year of the date the financial statements are issued. An entity must provide certain disclosures if conditions or events raise substantial doubt about the entity’s ability to continue as a going concern. ASU 2014-15 is effective for annual periods ending after December 15, 2016, and interim periods thereafter, with early adoption permitted. The Company is currently evaluating the impact the adoption of ASU 2014-15 on the Company’s financial statements and disclosures. Other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company's present or future consolidated financial statements.

Advances

Advances	12 Months Ended
	Jun. 30, 2015
Notes to Financial Statements
Advances	NOTE 3. ADVANCES The Company from time to time borrows from our officers, principal shareholders, or others, to pay general and administrative expenses. These advances are non-interest bearing, unsecured, and generally due upon demand. At June 30, 2015 and 2014, the Company was obligated for the following advances: June 30, 2015 June 30, 2014 Advances due to shareholder $ 44,787 $ — Advances due to former President 24,000 49,000 Advances due to others 65,590 14,909 $ 134,377 $ 63,909 At June 30, 2015, advances due to others includes $10,200 due June 3, 2016, that is convertible into 102,000 shares of common stock at the option of the holder.

Non-Redeemable Convertible Note

Non-Redeemable Convertible Note	12 Months Ended
	Jun. 30, 2015
Debt Disclosure [Abstract]
Non-Redeemable Convertible Note	NOTE 4. NON-REDEEMABLE CONVERTIBLE NOTE On February 20, 2014, the Company agreed to exchange advances due an unrelated party for a note for $68,000. The note bears interest at 20% per annum, and is secured by all the assets of the Company. The note was originally due August 1, 2014 and has been was extended to August 1, 2015. The Company may prepay the note in readily available funds at any time prior to the maturity date. The Company has the right to convert the note into shares of the Company’s common stock at any time prior to the maturity date at a fixed price of $0.05 per share of common stock. At June 30, 2015, the face amount of the note plus accrued interest was $96,490 and is convertible into 1,929,800 shares of common stock. As it is the Company’s choice to convert the note into shares of the Company’s common stock or to pay the note in cash, the note is presented below current liabilities on the accompanying condensed consolidated balance sheets. In January 2015, the $25,000 of the note was assigned to another individual. On issuance, the Company recognized a note discount of $68,000 related to a beneficial conversion feature because the closing price of the Company’s shares on the date issued was higher than the conversion price of $0.50 per share of common stock. The discount was amortized over the initial term of the note from February 20, 2014 to August 1, 2014. At June 30, 2014, the unamortized balance of the discount was $13,093. During the year ended June 30, 2015, $13,093 of discount amortization is included in interest expense, and at June 30, 2015, there was no remaining unamortized balance of the note discount. On July 31, 2015, the Company delivered a cashier’s check to one of the note holders for $43,000 principal plus accrued interest. The note holder has not cashed the check and indicated he wants to convert the note into shares. The Company feels it has paid off the note for $43,000 on July 31, 2015. The balance of $25,000 was not paid at maturity but is under negotiation to extend the due date.

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Jun. 30, 2015
Equity [Abstract]
Stockholders' Equity	NOTE 5. STOCKHOLDERS' EQUITY Related party transactions On May 22, 2015, the Company issued 40,000,000 shares of common stock to Ms. Lui Li as payment for the non-exclusive licensing rights in the “Pandaho” the Panda brand and other related names and intangibles. Immediately after the transaction Lui Li held 61.5% of the outstanding common stock of the Company. Based on Li’s 61.5% ownership percentage, Li in substance controlled the Pandaho intellectual property directly after the purchase of the Pandaho IP by the Company. Given this, the value of the intellectual property recorded at the date of acquisition was carried over at the historical cost to Li of zero . On May 22, 2015, the Board authorized the issuance of 20,000,000 shares of common stock to Asia International Finance Holdings, Hong Kong for an unsecured, non-interest bearing note receivable with a face value of $6,000,000 due on December 31, 2016. The difference between the total fair value of the common shares issued of $6,000,000 and the purchase price of $5,000,000 is recorded as an operating expense for the year ended June 30, 2015. The note receivable is presented as stock subscription receivable in the balance sheet as a deduction from stockholders’ equity. The CEO of Asian International is also the President of Star Century Entertainment. During the year ended June 30, 2015, the Company issued 3,000,000 shares of common stock valued at $1,890,000 to Mr. Peter Chin for services rendered for the Company on the merger and acquisition of the Company by Star Century Entertainment. On May 22, 2015 the Company issued 650,000 shares of common stock valued in the aggregate at $195,000 to three members of management as signing bonuses for their employment contracts. Other During the year ended June 30, 2015, the Company issued 4,200,000 shares of common stock to unrelated consultants valued in aggregate at $1,290,000 for services,

Related Party Transactions

Related Party Transactions	12 Months Ended
	Jun. 30, 2015
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 6. RELATED PARTY TRANSACTIONS In May 2015, the Company sold 2,000 Pandaho themed products to an unrelated party, Beijing Rui He Jia Ye International for $100,000, and purchased the 2,000 Pandaho themed products from Beijing Yishengyuankai Culture Co., a company wholly owned by Li Lui, at a cost of $50,000. The Company determined that it was an agent and not the primary obligor in the arrangement and recorded the transaction as a net commission revenue of $50,000.

Income Taxes

Income Taxes	12 Months Ended
	Jun. 30, 2015
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 7. INCOME TAXES Income taxes differ from the amount that would be computed by applying the Federal statutory income tax rates of 34% as follows: 2015 2014 Provision for income taxes: Net loss $ (4,748,797 ) $ (125,999 ) Adjustments: Amortization of debt discount 13,093 — Share based compensation 4,375,000 — (360,704 ) (125,999 ) Federal statutory income tax rate 34 % 34 % Income tax expense (benefit) (122,639 ) (42,840 ) Change in valuation allowance 122,639 42,840 $ — $ — Deferred tax assets and liabilities consist of the following as of June 30: 2015 2014 Deferred tax assets: Net operating loss carry forwards $ 225,114 $ 102,475 Less valuation allowance (225,114 ) (102,475 ) Net deferred tax asset $ — $ — The tax years 2009 through 2015 remain open to examination by the major taxing jurisdictions in which the Company operates. The Company expects no material changes to unrecognized tax positions within the next twelve months.

Subsequent Events

Subsequent Events	12 Months Ended
	Jun. 30, 2015
Subsequent Events [Abstract]
Subsequent Events	NOTE 8. SUBSEQUENT EVENTS On September 4, 2014, the Board of Directors designated 100,000 shares of Series B Preferred Stock, par value $0.01. Each share of Series B Preferred Stock has the voting power of 5,000 common shares. On January 8, 2015, Star Century Entertainment, Inc. owned 53.66% of the Company’s total outstanding shares of common stock. In the year ended June 30, 2015, the Company issued approximately 67.9 million shares of common stock for the licensing of the Pandaho intellectual property and for various services and at June 30, 2015, Star Century Entertainment, Inc. owned less than 1% of the company’s common stock. On September 8, 2015, the Company issued 25,000 shares of Series B Preferred Stock to Star Century Entertainment, Inc. in settlement of $44,787 due it. The 25,000 shares of Series B Preferred Stock will have voting power of 125,000,000 common shares and will have significant influence over all matters requiring approval by our shareholders, but not requiring the approval of the minority shareholders. Because it will have the majority of voting rights, it will be able to elect all of the members of our board of directors, allowing it to exercise significant control of our affairs and management. In addition, it may transact most corporate matters requiring shareholder approval by written consent, without a duly-noticed and duly-held meeting of shareholders.

Nature And Background Of Busi16

Nature And Background Of Business (Policies)	12 Months Ended
	Jun. 30, 2015
Nature And Background Of Business Policies
Going Concern	Going concern The Company's financial statements are prepared in accordance with generally accepted accounting principles applicable to a going concern, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. The Company has a shareholders’ deficiency and has experienced recurring operating losses and used cash in operating activities since inception. For the year ended June 30, 2015, the Company had a net loss of $4,748,797 and used cash in operating activities of $55,392, and at June 30, 2015, had a working capital deficiency of $503,115 and stockholders’ deficiency of $599,605. Currently, the Company does not have significant cash or other material assets, nor does it have operations or a source of revenue sufficient to cover its operation costs and allow it to continue as a going concern. The Company’s officers and directors have committed to advancing certain operating costs of the Company. The accompanying financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty. Primarily as a result of our recurring losses and our lack of liquidity, the Company’s independent registered public accounting firm, in their report on our financial statements for the year ending June 30, 2015, expressed substantial doubt about the Company’s ability to continue as a going concern. Over the next 12 months, the Company expects to expend approximately $100,000 in cash for legal, accounting and related services. The Company has not yet determined the amount of cash that will be necessary to fund its planned operations in China. We hope to be able to attract suitable investors for our business plan, which will not require us to use our cash, although there can be no assurances that we will be successful in these efforts. We expect to be able to secure capital through advances from our officers or principal shareholders in order to pay expenses such as filing fees, accounting fees and legal fees. We believe it will be difficult to secure capital in the future because we have no assets to secure debt and there is currently no trading market for our securities. We will need additional capital in the next twelve months and if we cannot raise such capital on acceptable terms, we may have to curtail our operations or terminate our business entirely. The inability to obtain financing or generate sufficient cash from operations could require us to reduce or eliminate expenditures or otherwise curtail or discontinue our operations, which could have a material adverse effect on our business, financial condition and results of operations. Furthermore, to the extent that we raise additional capital through the sale of equity or convertible debt securities, the issuance of such securities may result in dilution to existing stockholders. If we raise additional funds through the issuance of debt securities, these securities may have rights, preferences and privileges senior to holders of our common stock and the terms of such debt could impose restrictions on our operations. Regardless of whether our cash assets prove to be inadequate to meet our operational needs, we may seek to compensate providers of services by issuing stock in lieu of cash, which may also result in dilution to existing stockholders.

Summary Of Significant Accoun17

Summary Of Significant Accounting Policies (Policies)	12 Months Ended
	Jun. 30, 2015
Summary Of Significant Accounting Policies Policies
Estimates	ESTIMATES The preparation of financial statements in conformity with generally accepted accounting principles 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 results could differ from those estimates. The more significant estimates and assumptions by management include, among others, the accrual of potential liabilities and assumptions used in the valuation of share-based instruments issued for services.
Cash and Cash Equivalents	CASH AND CASH EQUIVALENTS Investments with original maturity of three months or less are considered to be cash equivalents. The Company minimizes its credit risk associated with cash by periodically evaluating the credit quality of its primary financial institution. The balance at times may exceed federally insured limits. At June 30, 2015 and June 30, 2014, the balance did not exceed the federally insured limit.
Income Taxes	INCOME TAXES The Company follows the asset and liability method of accounting for income taxes. Under this method, deferred income tax assets and liabilities are recognized for the estimated tax consequences attributable to differences between the financial statement carrying values and their respective income tax basis (temporary differences). The effect on deferred income tax assets and liabilities of a change in tax rates is recognized as income (loss) in the period that includes the enactment date.
Revenue	REVENUE Revenue is recognized when the price is fixed or determinable, persuasive evidence of an arrangement exists, the service has been delivered, and collectability is reasonably assured. In transactions in which the Company brokers a sale and determines that it was not the primary obligor in the arrangement, the Company records as net the commission earned from the transaction.
Basic and Diluted Loss Per Share	BASIC AND DILUTED LOSS PER SHARE Basic loss per share is computed by dividing net loss applicable to common stockholders by the weighted average number of outstanding common shares during the period. Diluted loss per share is computed by dividing the net loss applicable to common stockholders by the weighted average number of common shares outstanding plus the number of additional common shares that would have been outstanding if all dilutive potential common shares had been issued. Diluted loss per share excludes all potential common shares if their effect is anti-dilutive. At June 30, 2015 and 2014, notes payable convertible into 1,940,000 and 157,962 shares of common stock, respectively has been excluded from the calculation of diluted loss per share as the effect is anti-dilutive.
Stock-Based Compensation	STOCK-BASED COMPENSATION The Company may periodically issue stock options and warrants to employees and non-employees in non-capital raising transactions for services and for financing costs. The Company accounts for stock option and warrant grants issued and vesting to employees based on the authoritative guidance provided by the FASB whereas the value of the award is measured on the date of grant and recognized over the vesting period. The Company accounts for stock option and warrant grants issued and vesting to non-employees in accordance with the authoritative guidance of the FASB whereas the value of the stock compensation is based upon the measurement date as determined at either a) the date at which a performance commitment is reached, or b) at the date at which the necessary performance to earn the equity instruments is complete. Non-employee stock-based compensation charges generally are amortized over the vesting period on a straight-line basis. In certain circumstances where there are no future performance requirements by the non-employee, option grants are immediately vested and the total stock-based compensation charge is recorded in the period of the measurement date. The fair value of the Company's common stock option grants are estimated using the Black-Scholes option pricing model, which uses certain assumptions related to risk-free interest rates, expected volatility, expected life of the common stock options, and future dividends. Compensation expense is recorded based upon the value derived from the Black-Scholes option pricing model, and based on actual experience. The assumptions used in the Black-Scholes option pricing model could materially affect compensation expense recorded in future periods.
Fair Value of Financial Instruments	FAIR VALUE OF FINANCIAL INSTRUMENTS Fair value is defined as the price that would be received upon sale of an asset or paid upon transfer of a liability in an orderly transaction between market participants at the measurement date and in the principal or most advantageous market for that asset or liability. The fair value should be calculated based on assumptions that market participants would use in pricing the asset or liability, not on assumptions specific to the entity. In addition, the fair value of liabilities should include consideration of non-performance risk including our own credit risk. In addition to defining fair value, the standard expands the disclosure requirements around fair value and establishes a fair value hierarchy for valuation inputs. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market. Each fair value measurement is reported in one of the three levels which are determined by the lowest level input that is significant to the fair value measurement in its entirety. These levels are: Level 1 – inputs are based upon unadjusted quoted prices for identical instruments traded in active markets. Level 2 – inputs are based upon significant observable inputs other than quoted prices included in Level 1, such as quoted prices for identical or similar instruments in markets that are not active, and model-based valuation techniques for which all significant assumptions are observable in the market or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 – inputs are generally unobservable and typically reflect management’s estimates of assumptions that market participants would use in pricing the asset or liability. The fair values are therefore determined using model-based techniques that include option pricing models, discounted cash flow models, and similar techniques. The estimated fair value of certain financial instruments, including cash and cash equivalents and accounts payable and accrued expenses are carried at historical cost basis, which approximates their fair values because of the short-term nature of these instruments. The recorded value of the non-redeemable convertible note due shareholder approximates its fair value based upon its effective interest rate.
Concentration of credit risk	CONCENTRATION OF CREDIT RISK Financial instruments, which potentially subject the Company to concentrations of credit risk, consist of cash and cash equivalents. The Company places its cash with high quality financial institutions and at times may exceed the FDIC $250,000 insurance limit. The Company does not anticipate incurring any losses related to these credit risks. The Company extends credit based on an evaluation of the customer's financial condition, generally without collateral. Exposure to losses on receivables is principally dependent on each customer's financial condition. The Company monitors its exposure for credit losses and intends to maintain allowances for anticipated losses, as required. During the year ended June 30, 2015, 100% of our revenue was from one customer.
Recent Accounting Pronouncements	RECENT ACCOUNTING PRONOUNCEMENTS In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2014-09, Revenue from Contracts with Customers. ASU 2014-09 is a comprehensive revenue recognition standard that will supersede nearly all existing revenue recognition guidance under current U.S. GAAP and replace it with a principle based approach for determining revenue recognition. ASU 2014-09 will require that companies recognize revenue based on the value of transferred goods or services as they occur in the contract. The ASU also will require additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments and assets recognized from costs incurred to obtain or fulfill a contract. ASU 2014-09 is effective for interim and annual periods beginning after December 15, 2017. Early adoption is permitted only in annual reporting periods beginning after December 15, 2016, including interim periods therein. Entities will be able to transition to the standard either retrospectively or as a cumulative-effect adjustment as of the date of adoption. The Company is in the process of evaluating the impact of ASU 2014-09 on the Company’s financial statements and disclosures. In June 2014, the FASB issued Accounting Standards Update No. 2014-12, Compensation – Stock Compensation (Topic 718). The pronouncement was issued to clarify the accounting for share-based payments when the terms of an award provide that a performance target could be achieved after the requisite service period. The pronouncement is effective for reporting periods beginning after December 15, 2015. The adoption of ASU 2014-12 is not expected to have a significant impact on the Company’s consolidated financial position or results of operations. In August 2014, the FASB issued Accounting Standards Update No. 2014-15, Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern, which provides guidance on determining when and how to disclose going-concern uncertainties in the financial statements. ASU 2014-15 requires management to perform interim and annual assessments of an entity’s ability to continue as a going concern within one year of the date the financial statements are issued. An entity must provide certain disclosures if conditions or events raise substantial doubt about the entity’s ability to continue as a going concern. ASU 2014-15 is effective for annual periods ending after December 15, 2016, and interim periods thereafter, with early adoption permitted. The Company is currently evaluating the impact the adoption of ASU 2014-15 on the Company’s financial statements and disclosures. Other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company's present or future consolidated financial statements.

Advances (Tables)

Advances (Tables)	12 Months Ended
	Jun. 30, 2015
Debt Disclosure [Abstract]
Schedule of Advances	At June 30, 2015 and 2014, the Company was obligated for the following advances: June 30, 2015 June 30, 2014 Advances due to shareholder $ 44,787 $ — Advances due to former President 24,000 49,000 Advances due to others 65,590 14,909 $ 134,377 $ 63,909

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Jun. 30, 2015
Income Tax Disclosure [Abstract]
Schedule of Income Tax Benefit	Income taxes differ from the amount that would be computed by applying the Federal statutory income tax rates of 34% as follows: 2015 2014 Provision for income taxes: Net loss $ (4,748,797 ) $ (125,999 ) Adjustments: Amortization of debt discount 13,093 — Share based compensation 4,375,000 — (360,704 ) (125,999 ) Federal statutory income tax rate 34 % 34 % Income tax expense (benefit) (122,639 ) (42,840 ) Change in valuation allowance 122,639 42,840 $ — $ —
Schedule of Deferred Tax Assets and Liabilities	Deferred tax assets and liabilities consist of the following as of June 30: 2015 2014 Deferred tax assets: Net operating loss carry forwards $ 225,114 $ 102,475 Less valuation allowance (225,114 ) (102,475 ) Net deferred tax asset $ — $ —

Advances (Details)

Advances (Details) - USD ($)	Jun. 30, 2015	Jun. 30, 2014
Advances Details
Advances due to shareholder	$ 44,787	$ 0
Advances due to former President	24,000	49,000
Advances due to others	65,590	14,909
Total Advances	$ 134,377	$ 63,909

Income Taxes (Schedule Of Incom

Income Taxes (Schedule Of Income Tax Benefit) (Details) - USD ($)	12 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Provision for income taxes:
Net loss	$ (4,748,797)	$ (125,999)
Adjustments:
Amortization of debt discount	13,093
Share based compensation	4,375,000
Tax loss	$ (360,704)	$ (125,499)
Federal statutory income tax rate	34.00%	34.00%
Income tax expense (benefit)	$ 122,639	$ 42,840
Change in valuation allowance	$ (122,639)	$ (42,840)
Total current tax provision

Income Taxes (Schedule Of Net D

Income Taxes (Schedule Of Net Deferred Tax Asets And Liabilities) (Details) - USD ($)	Jun. 30, 2015	Jun. 30, 2014
Deferred tax assets:
Net operating loss carry forwards	$ 225,114	$ 102,475
Less valuation allowance	$ 225,114	$ 102,475
Net deferred tax asset

Nature And Background Of Busi23

Nature And Background Of Business (Narrative) (Details) - USD ($)	May. 20, 2015	Jan. 16, 2015	Jan. 08, 2015	Jun. 30, 2015
Working capital deficiency				$ 503,115
Description of cash expend for legal, accounting and related services				Over the next 12 months, the Company expects to expend approximately $100,000 in cash for legal, accounting and related services.
Common Stock [Member]
No of shares transferred from two shareholders to an unrelated third party			216,000
Percentage of shares transferred			53.66%
Reverse stock split		1-for-5,000
Changes in capital structure	The Company’s Board of Directors and the majority shareholder amended the Company’s Articles of Incorporation to increase authorized common stock to 250,000,000 shares.	Decrease the Company’s authorized common stock to 150,000,000 shares, par value $0.001.

Summary Of Significant Accoun24

Summary Of Significant Accounting Policies (Narrative) (Details) - USD ($)	12 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
FDIC insurance limit	$ 250,000
Revenue [Member] | One Customer [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Revenue percentage	100.00%
Convertible Note
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share	1,940,000	157,962

Advances (Narrative) (Details)

Advances (Narrative) (Details) - USD ($)	12 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Advances due to others	$ 65,590	$ 14,909
Debt instrument description	These advances are non-interest bearing, unsecured, and generally due upon demand.
Debt instrument maturity date	Jun. 3, 2016
Debt conversion terms	That is convertible into 102,000 shares of common stock at the option of the holder.
Advances Due On June 3, 2016
Advances due to others	$ 10,200

Non-Redeemable Convertible No26

Non-Redeemable Convertible Note (Narrative) (Details) - USD ($)	Jul. 31, 2015	Feb. 20, 2014	Jan. 31, 2015	Jun. 30, 2015	Jun. 30, 2014
Debt Instrument [Line Items]
Maturity date				Jun. 3, 2016
Unamortized debt discount				$ 0	$ 13,093
Debt term				These advances are non-interest bearing, unsecured, and generally due upon demand.
Amortization of debt discount				$ 13,093	54,907
Non Redeemable Convertible Note - Unrelated Party [Member]
Debt Instrument [Line Items]
Debt instrument face amount		$ 68,000
Interest rate		20.00%
Maturity date		Aug. 1, 2014
Extended maturity date		Aug. 1, 2015
Debt instrument redemption description		The Company has the right to convert the note into shares of the Company’s common stock at any time prior to the maturity date at a fixed price of $0.05 per share of common stock.		At June 30, 2015, the face amount of the note plus accrued interest was $96,490 and is convertible into 1,929,800 shares of common stock.
Unamortized debt discount		$ 68,000			$ 13,093
Conversion price per share		$ 0.50
Debt term		The discount was amortized over the initial term of the note from February 20, 2014 to August 1, 2014.
Amortization of debt discount				$ 13,093
Notes reduction			$ 25,000
Non Redeemable Convertible Note - Unrelated Party [Member] | Subsequent Event [Member]
Debt Instrument [Line Items]
Payment of convertible note	$ 43,000
Non Redeemable Convertible Note - Another Individual [Member]
Debt Instrument [Line Items]
Note assigned to another individual			$ 25,000
Non Redeemable Convertible Note - Another Individual [Member] | Subsequent Event [Member]
Debt Instrument [Line Items]
Debt outstanding amount	$ 25,000

Stockholders' Equity (Narrative

Stockholders' Equity (Narrative) (Details) - USD ($)	May. 22, 2015	May. 22, 2015	May. 22, 2015	Jun. 30, 2015
Fair value of shares issued for note receivable, value				$ 1,000,000
Stock issued during period of services, value				1,890,000
Stock issued during period for signing bonus, value				$ 195,000
Common Stock [Member]
Fair value of shares issued for note receivable, shares				20,000,000
Fair value of shares issued for note receivable, value				$ 20,000
Stock issued during period for services, shares				3,000,000
Stock issued during period of services, value				$ 30,000
Stock issued during period for signing bonus, shares				650,000
Stock issued during period for signing bonus, value				$ 650
Common Stock [Member] | Unrelated Consultants [Member]
Stock issued during period for services, shares				4,200,000
Stock issued during period of services, value				$ 1,290,000
Common Stock [Member] | Asia International Finance Holdings, A Company Related To President Of Star Century Entertainment[Member]
Fair value of shares issued for note receivable, shares	20,000,000
Fair value of shares issued for note receivable, value	$ 6,000,000
Face value of note receivable presented for share issue	$ 5,000,000	$ 5,000,000	$ 5,000,000
Common Stock [Member] | Mr. Peter Chin [Member]
Stock issued during period for services, shares				3,000,000
Stock issued during period of services, value				$ 1,890,000
Common Stock [Member] | Three Members Of Management [Member]
Stock issued during period for signing bonus, shares		650,000
Stock issued during period for signing bonus, value		$ 195,000
Common Stock [Member] | Acquisition Of Intellectual Property Rights - Pandaho [Member]
Shares issued for purchase of intellectual property			40,000,000	67,900,000
Non cash acquisition description			Immediately after the transaction Lui Li held 61.5% of the outstanding common stock of the Company. Based on Li’s 61.5% ownership percentage, Li in substance controlled the Pandaho intellectual property directly after the purchase of the Pandaho IP by the Company.

Related Party Transactions (Nar

Related Party Transactions (Narrative) (Details)	1 Months Ended
	May. 31, 2015USD ($)
Related Party Transaction [Line Items]
Commission revenue	$ 50,000
Beijing Yishengyuankai Culture Co - Wholly Owned By Li Lui [Member]
Related Party Transaction [Line Items]
No of products purchased	2000 Pandaho themed products
Product purchase value	$ 50,000
Unrelated Party - Beijing Rui He Jia Ye International [Member]
Related Party Transaction [Line Items]
No of products sold	2000 Pandaho themed products
Product sale value	$ 100,000

Subsequent Events (Narrative) (

Subsequent Events (Narrative) (Details) - USD ($)	Sep. 08, 2015	Sep. 04, 2015	May. 22, 2015	Jun. 30, 2015	Jun. 30, 2014
Subsequent Event [Line Items]
Preferred stock shares authorized				48,000,000	48,000,000
Preferred stock par value per share				$ 0.01	$ 0.01
Common Stock [Member] | Acquisition Of Intellectual Property Rights - Pandaho [Member]
Subsequent Event [Line Items]
Share issued for licensing Pandaho intellectual property			40,000,000	67,900,000
Share holding percentage by Star Century Entertainment, Inc				Less than 1% of our common stock
Subsequent Event [Member] | Series B Preferred Stock [Member]
Subsequent Event [Line Items]
Preferred stock shares authorized		1,000,000
Preferred stock par value per share		$ 0.01
Preferred stock voting rights	The 25,000 shares of Series B Preferred Stock will have voting power of 125,000,000 common shares and will have significant influence over all matters requiring approval by our shareholders, but not requiring the approval of the minority shareholders.	Each share of Series B Preferred Stock has the voting power of 5,000 common shares.
Stock issued for settlement of debt due to Start Century Entertainment Inc, shares	25,000
Stock issued for settlement of debt due to Start Century Entertainment Inc, value	$ 44,787