LiveOne (LVO) 10-Q 14 Nov 14 2015 Q2 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	6 Months Ended
	Sep. 30, 2014	Nov. 10, 2014
Document Information [Line Items]	'	'
Entity Registrant Name	'LOTON, CORP	'
Entity Central Index Key	'0001491419	'
Current Fiscal Year End Date	'--03-31	'
Entity Filer Category	'Smaller Reporting Company	'
Trading Symbol	'LTNR	'
Entity Common Stock, Shares Outstanding	'	38,560,000
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	30-Sep-14	'
Document Fiscal Period Focus	'Q2	'
Document Fiscal Year Focus	'2015	'

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Sep. 30, 2014	Mar. 31, 2014
CURRENT ASSETS:	'	'
Cash	$661,971	$731,208
Accounts receivable, net	92,767	148,452
Inventories	56,018	67,252
Due from related party	393,888	0
Prepayments and other current assets	143,715	562,318
Deferred taxes	39,786	40,772
Total Current Assets	1,388,145	1,550,002
PROPERTY AND EQUIPMENT	'	'
Leasehold improvements	1,358,068	1,379,677
Furniture and fixtures	419,903	429,785
Production and entertainment equipment	1,448,561	1,457,955
Office equipment	12,192	0
Accumulated depreciation	-2,140,487	-2,104,610
Property and Equipment, net	1,098,237	1,162,807
INTANGIBLE ASSETS	'	'
Trademarks	16,085	16,484
Website development costs	37,452	38,381
Accumulated amortization	-42,679	-43,325
Intangible Assets, net	10,858	11,540
Total Assets	2,497,240	2,724,349
CURRENT LIABILITIES:	'	'
Accounts payable	1,207,781	574,828
Current portion of deferred rent	88,428	91,246
Income taxes payable	178,095	87,946
Current portion of management service obligation - related party	1,000,000	0
Accrued interest on notes payable - related party	59,893	0
Current portion of notes payable - related party	645,870	0
VAT tax payable and payroll liabilities	245,270	180,664
Advances from related parties	124,975	8,161
Accrued expenses and other current liabilities	199,968	237,642
Total Current Liabilities	3,750,280	1,180,487
NON-CURRENT LIABILITIES:	'	'
Non-current management service obligation - related party	0	0
Notes payable - related party	1,376,124	0
Deferred rent	1,192,861	1,267,445
Total Non-Current Liabilities	2,568,985	1,267,445
Total Liabilities	6,319,265	2,447,932
COMMITMENTS AND CONTINGENCIES	'	'
EQUITY (DEFICIT):	'	'
Preferred stock, par value $0.001: 1,000,000 shares authorized; none issued or outstanding	0	0
Common stock, par value $0.001: 75,000,000 shares authorized; 38,243,750 and 29,000,000 shares issued and outstanding, respectively	38,243	29,000
Additional paid-in capital	-1,102,050	-28,998
Retained earnings (accumulated deficit)	-2,180,618	160,026
Acumulated other comprehensive income (loss):	'	'
Foreign currency translation gain (loss)	-25,194	-21,819
Total Loton Corp. Stockholders' Equity (Deficit)	-3,269,619	138,209
Total Non-Controlling Interest	-552,406	138,208
Total Equity (Deficit)	-3,822,025	276,417
Total Liabilities and Equity (Deficit)	2,497,240	2,724,349
Non-controlling Interest Additional Paid-in Capital [Member]	'	'
Acumulated other comprehensive income (loss):	'	'
Total Non-Controlling Interest	1	1
Total Equity (Deficit)	1	1
Non-controlling interest - retained earnings (accumulated deficit) [Member]	'	'
Acumulated other comprehensive income (loss):	'	'
Total Non-Controlling Interest	-527,214	160,025
Total Equity (Deficit)	-527,214	160,025
Non-controlling Interest Foreign Currency Translation Gain (Loss) [Member]	'	'
Acumulated other comprehensive income (loss):	'	'
Total Non-Controlling Interest	($25,193)	($21,818)

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets [Parenthetical] (USD $)	Sep. 30, 2014	Mar. 31, 2014
Preferred Stock, par value (in dollars per share)	$0.00	$0.00
Preferred Stock, shares authorized	1,000,000	1,000,000
Preferred Stock, shares issued	0	0
Preferred Stock, shares outstanding	0	0
Common stock, par value (in dollars per share)	$0.00	$0.00
Common stock, shares authorized	75,000,000	75,000,000
Common stock, shares issued	38,243,750	29,000,000
Common stock, shares outstanding	38,243,750	29,000,000

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (USD $)	3 Months Ended		6 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Revenues	$1,589,450	$1,184,845	$3,436,650	$2,813,640
Cost of Revenue	253,142	181,554	532,818	433,960
Gross Margin	1,336,308	1,003,291	2,903,832	2,379,680
Operating Expenses	'	'	'	'
Selling expenses	62,167	69,119	210,720	105,226
Rent	206,099	191,158	413,683	380,619
Professional fees	137,426	-21,797	338,632	0
Management services - related parties	213,611	266,935	367,406	266,935
Salary and wages	351,041	-26,005	681,495	256,516
Consulting fees	442,331	0	970,306	0
Acquisition professional costs	0	0	1,376,124	0
General and administrative expenses	701,731	469,534	1,416,822	1,071,473
Total operating expenses	2,114,406	948,944	5,775,188	2,080,769
Income (loss) from operations	-778,098	-2,093,258	-2,871,356	298,911
Other (income) expense	'	'	'	'
Interest expense	56,172	0	61,260	0
Other (income) expense, net	56,172	0	61,260	0
Income (loss) before income tax provision	-834,270	-2,098,346	-2,932,616	298,911
Income tax provison	49,387	5,169	95,267	67,099
Net income (loss)	'	'	'	'
Net income (loss) before non-controlling interest	-883,657	49,178	-3,027,883	231,812
Net income (loss) attributable to non-controlling interest	-69,937	24,589	-687,239	115,906
Net income (loss) attributable to Loton Corp. stockholders	-813,720	24,589	-2,340,644	115,906
Other Comprehensive Income	'	'	'	'
FX translation gain (loss)	-15,065	12,942	-6,750	23,670
FX translation gain (loss) attributable to non-controlling interest	-7,532	6,471	-3,375	11,835
Other comprehensive income attributable toLoton Corp. Stockholders	-7,533	6,471	-3,375	11,835
Comprehensive income (loss)	($821,253)	$31,060	($2,344,019)	$127,741
Earnings (Loss) Per Share:	'	'	'	'
basic and diluted (in dollars per share)	($0.02)	($0.06)	($0.08)	$0.01
Weighted average common shares outstanding:	'	'	'	'
basic and diluted (in shares)	38,297,668	29,000,000	38,076,990	29,000,000

Statement_of_Equity_Deficit

Statement of Equity (Deficit) (USD $)	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Parent [Member]	Non-controlling Interest Additional Paid-in Capital [Member]	Non-controlling interest - Retained earnings (Accumulated deficit) [Member]	Accumulated Other Comprehensive Income (Loss) Noncontrolling Interest [Member]	Noncontrolling Interest [Member]
Balance at Mar. 31, 2013	$19,234	$29,000	($28,998)	$38,189	($28,574)	$9,617	$1	$38,189	($28,573)	$9,617
Balance (in shares) at Mar. 31, 2013	'	29,000,000	'	'	'	'	'	'	'	'
Comprehensive income (loss)	'	'	'	'	'	'	'	'	'	'
Net income loss	243,673	'	'	121,837	'	121,837	'	121,836	'	121,836
Foreign currency translation gain	13,510	'	'	'	6,755	6,755	'	'	6,755	6,755
Total comprehensive income (loss)	257,183	'	'	'	'	128,592	'	'	'	128,591
Balance at Mar. 31, 2014	276,417	29,000	-28,998	160,026	-21,819	138,209	1	160,025	-21,818	138,208
Balance (in shares) at Mar. 31, 2014	'	29,000,000	'	'	'	'	'	'	'	'
Reverse acqusition adjustment	-1,742,355	8,577	-1,750,932	'	'	-1,742,355	'	'	'	'
Reverse acqusition adjustment (in shares)	'	8,576,666	'	'	'	'	'	'	'	'
Amortization of warrants issued to related party for services received	11,461	'	11,461	'	'	11,461	'	'	'	'
Issuance of common stock to Advisory member for one year service in October and December 2013 earned during the period	291,667	291	291,376	'	'	291,667	'	'	'	'
Issuance of common stock to Advisory member for one year service in October and December 2013 earned during the period (in shares)	'	291,667	'	'	'	'	'	'	'	'
Issuance of common stock to consultants for one year service in October and November 2013 earned during the period	70,833	71	70,762	'	'	70,833	'	'	'	'
Issuance of common stock to consultants for one year service in October and November 2013 earned during the period (in shares)	'	70,833	'	'	'	'	'	'	'	'
Issuance of common stock to consultants for one year service in February and April 2014 earned during the period	60,417	60	60,357	'	'	60,417	'	'	'	'
Issuance of common stock to consultants for one year service in February and April 2014 earned during the period (in shares)	'	60,417	'	'	'	'	'	'	'	'
Issuance of common stock to consultants for one year service in May and June 2014 earned during the period	54,168	54	54,114	'	'	54,168	'	'	'	'
Issuance of common stock to consultants for one year service in May and June 2014 earned during the period (in shares)	'	54,167	'	'	'	'	'	'	'	'
Issuance of common shares for cash at $1.00 per share	150,000	150	149,850	'	'	150,000	'	'	'	'
Issuance of common shares for cash at $1.00 per share (in shares)	'	150,000	'	'	'	'	'	'	'	'
Issuance of common stock for services	40,000	40	39,960	'	'	40,000	'	'	'	'
Issuance of common stock for services (in shares)	'	40,000	'	'	'	'	'	'	'	'
Comprehensive income (loss)	'	'	'	'	'	'	'	'	'	'
Net income loss	-3,027,883	'	'	-2,340,644	'	-2,340,644	'	-687,239	'	-687,239
Foreign currency translation gain	-6,750	'	'	'	-3,375	-3,375	'	'	-3,375	-3,375
Total comprehensive income (loss)	-3,034,633	'	'	'	'	-2,344,019	'	'	'	-690,614
Balance at Sep. 30, 2014	($3,822,025)	$38,243	($1,102,050)	($2,180,618)	($25,194)	($3,269,619)	$1	($527,214)	($25,193)	($552,406)
Balance (in shares) at Sep. 30, 2014	'	38,243,750	'	'	'	'	'	'	'	'

Statement_of_Equity_Deficit_Pa

Statement of Equity (Deficit) (Parenthetical) (USD $)	6 Months Ended
	Sep. 30, 2014
Stock Issue Price Per Share For Cash	$1

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	6 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Cash flows from operating activities:	'	'
Net income (loss) before non-controlling interest	($3,027,883)	$231,812
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities	'	'
Depreciation expense	86,473	93,735
Amortization expense	416	400
Equity based compensation	528,546	0
Changes in operating assets and liabilities:	'	'
Accounts receivable	53,782	-27,368
Inventories	9,918	-10,328
Prepayments and other current assets	673,625	88,707
Accounts payable	-49,947	-324,421
Income tax payable	95,267	70,199
Payroll liabilities	70,997	-78,010
Accrued interest on notes payable - related party	13,902	0
Accrued expenses and other current liabilities	-32,959	-22,392
Management service obligation - related party	138,882	0
Deferred rent	-45,971	-44,245
Net cash used in operating activities	-1,484,952	-21,911
Cash flows from investing activities	'	'
Cash acquired from acquisition	85,608	0
Purchases of property and equipment	-40,508	-23,999
Net cash provided by (used in) investing activities	45,100	-23,999
Cash flows from financing activities	'	'
Repayments to related parties	-289,911	-560,744
Proceeds from notes payable - related parties	1,568,082	0
Proceeds from sale of common stock	150,000	0
Net cash provided by (used in) financing activities	1,428,171	-560,744
Effect of exchange rate changes on cash	-57,556	58,021
Net change in cash	-69,237	-548,633
Cash at beginning of the period	731,208	762,889
Cash at end of the period	661,971	214,256
SUPPLEMENTAL DISCLOSURE OF CASH FLOWS INFORMATION:	'	'
Interest paid	0	0
Income tax paid	$92,277	$67,099

Organization_and_Operations

Organization and Operations	6 Months Ended
	Sep. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	'
	Note 1 – Organization and Operations
	Loton Corp
	Loton, Corp (the “Company”) was incorporated under the laws of the State of Nevada on December 28, 2009.
	Obar Camden Ltd.
	Obar Camden Ltd. ("Obar Camden" or "OCL"), an indirect, 50%-owned subsidiary of the Company, was incorporated on November 13, 2003 as a private limited company registered in England and Wales. Obar Camden engages in the operations of the nightclub and live music venue “KOKO” in Camden, London.
	Obar Camden Holdings Limited
	Obar Camden Holdings Limited ("OCHL") was incorporated on October 17, 2012 as a private limited company registered in England and Wales. OCHL was formed by Obar Camden’s stockholders for the sole purpose of acquiring all of the registered and contributed capital of Obar Camden. Upon formation, OCHL issued ten (10) shares of the newly formed corporation’s ordinary shares to a significant stockholder of Obar Camden Ltd. No value was given to the shares issued, therefore, the shares were recorded to reflect the £0.50 par value and paid in capital was recorded as a negative amount of (£0.50).
	OCHL is a 50%-owned subsidiary of the Company and is the parent of OCL. From October 17, 2012 to November 20, 2012, the date of the recapitalization, OCHL was inactive and had no assets or liabilities.
	Merger of Obar Camden Ltd.
	On November 20, 2012, OCHL acquired all of the issued and outstanding ordinary shares of Obar Camden from its stockholders in exchange for issuing 97,746 shares of OCHL’s ordinary shares to such stockholders. The number of shares issued represented 99.99% of the issued and outstanding ordinary shares immediately after the consummation of the Obar Camden acquisition.
	As a result of the transfer of ownership interests of the former stockholder of Obar Camden, for financial statement reporting purposes, the merger between OCHL and Obar Camden has been treated as a reverse acquisition with Obar Camden deemed the accounting acquirer and OCHL deemed the accounting acquiree under the acquisition method of accounting in accordance with section 805-10-55 of the FASB Accounting Standards Codification. The reverse merger is deemed a capital transaction and the net assets of Obar Camden (the accounting acquirer) were carried forward to OCHL (the legal acquirer and the reporting entity) at their carrying value before the acquisition. The acquisition process utilized the capital structure of OCHL and the assets and liabilities of Obar Camden which were recorded at historical cost. The equity of the combined entity is the historical equity of Obar Camden retroactively restated to reflect the number of shares issued by OCHL in the transaction.
	Acquisition of Obar Camden Holdings Limited
	On April 28, 2014, Loton, Corp consummated an Agreement and Plan of Merger (the “Merger Agreement”), by and among Loton, Loton Acquisition Sub I, Inc., a Delaware corporation (“Acquisition Sub”) and KoKo (Camden) Holdings (US), Inc. (“KoKo Parent”), a Delaware corporation and wholly-owned subsidiary of JJAT Corp. (“JJAT”), a Delaware corporation wholly-owned by Robert Ellin, the Company’s Executive Chairman, President, Director and controlling shareholder (“Mr. Ellin”), and his affiliates (the “Merger”). As a result of the Merger, KoKo Parent became a wholly-owned subsidiary of Loton, and Loton’s primary business became that of KoKo Parent and its subsidiaries, KoKo (Camden) Limited, a private limited company registered in England and Wales (“KoKo UK”) which owns 50% of OCHL, which in turn wholly-owns its operating subsidiary OBAR Camden. Upon the closing of the Merger, pursuant to the terms of the Merger Agreement, KoKo Parent’s former sole shareholder, JJAT, received 29,000,000 shares of Loton Corp’s common stock, or approximately 77.2% of the issued and outstanding common stock immediately after the consummation of the Merger Agreement.
	As a result of the controlling financial interest of the former stockholder of OCHL, for financial statement reporting purposes, the Merger has been treated as a reverse acquisition with OCHL deemed the accounting acquirer and the Company deemed the accounting acquiree under the acquisition method of accounting in accordance with section 805-10-55 of the FASB Accounting Standards Codification. The reverse acquisition is deemed a capital transaction and the net assets of OCHL (the accounting acquirer) are carried forward to the Company (the legal acquirer and the reporting entity) at their carrying value before the acquisition.  The acquisition process utilizes the capital structure of the Company and the assets and liabilities of OCHL which are recorded at their historical cost.  The equity of the Company is the historical equity of OCHL, taking into consideration the 50% non-controlling interest, retroactively restated to reflect the number of shares issued by the Company in the transaction.

Significant_and_Critical_Accou

Significant and Critical Accounting Policies and Practices

6 Months Ended

Sep. 30, 2014

Accounting Policies [Abstract]

'

Significant Accounting Policies [Text Block]

'

Note 2 - Significant and Critical Accounting Policies and Practices

The management of the Company is responsible for the selection and use of appropriate accounting policies and the appropriateness of accounting policies and their application. Critical accounting policies and practices are those that are both most important to the portrayal of the Company’s financial condition and results and require management’s most difficult, subjective, or complex judgments, often as a result of the need to make estimates about the effects of matters that are inherently uncertain. The Company’s significant and critical accounting policies and practices are disclosed below as required by generally accepted accounting principles.

Basis of Presentation - Unaudited Interim Financial Information

The accompanying unaudited interim consolidated financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information, and with the rules and regulations of the United States Securities and Exchange Commission (“SEC”) to Form 10-Q and Article 8 of Regulation S-X.  Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements.  The unaudited interim financial statements furnished reflect all adjustments (consisting of normal recurring accruals) which are, in the opinion of management, necessary to a fair statement of the results for the interim periods presented.  Interim results are not necessarily indicative of the results for the full year.  These unaudited interim consolidated financial statements should be read in conjunction with the consolidated financial statements of Obar Camden Holdings Limited for the fiscal year ended March 31, 2014 and notes thereto contained in the Form 10-K information for OCHL set forth in the Company’s Amendment to its Current Report on Form 8-K/A filed with the SEC on June 30, 2014.

Fiscal Year End

On June 30, 2014, in connection with the closing of the Merger, the Company changed its fiscal year-end date from April 30 to March 31.

Use of Estimates and Assumptions and Critical Accounting Estimates and Assumptions

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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(s) of the financial statements and the reported amounts of revenues and expenses during the reporting period(s).

Critical accounting estimates are estimates for which (a) the nature of the estimate is material due to the levels of subjectivity and judgment necessary to account for highly uncertain matters or the susceptibility of such matters to change and (b) the impact of the estimate on financial condition or operating performance is material. The Company’s critical accounting estimates and assumptions affecting the financial statements were:

(i)

Allowance for doubtful accounts: Management’s estimate of the allowance for doubtful accounts is based on historical sales, historical loss levels, and an analysis of the collectability of individual accounts; and general economic conditions that may affect a client’s ability to pay. The Company evaluated the key factors and assumptions used to develop the allowance in determining that it is reasonable in relation to the financial statements taken as a whole.

(ii)

Inventory Obsolescence and Markdowns: The Company’s estimate of potentially excess and slow-moving inventories is based on evaluation of inventory levels and aging, review of inventory turns and historical sales experiences. The Company’s estimate of reserve for inventory shrinkage is based on the historical results of physical inventory cycle counts.

(iii)

Fair value of long-lived assets: Fair value is generally determined using the asset’s expected future discounted cash flows or market value, if readily determinable. If long-lived assets are determined to be recoverable, but the newly determined remaining estimated useful lives are shorter than originally estimated, the net book values of the long-lived assets are depreciated over the newly determined remaining estimated useful lives. The Company considers the following to be some examples of important indicators that may trigger an impairment review: (i) significant under-performance or losses of assets relative to expected historical or projected future operating results; (ii) significant changes in the manner or use of assets or in the Company’s overall strategy with respect to the manner or use of the acquired assets or changes in the Company’s overall business strategy; (iii) significant negative industry or economic trends; (iv) increased competitive pressures; (v) a significant decline in the Company’s stock price for a sustained period of time; and (vi) regulatory changes. The Company evaluates acquired assets for potential impairment indicators at least annually and more frequently upon the occurrence of such events;

(iv)

Valuation allowance for deferred tax assets: Management assumes that the realization of the Company’s net deferred tax assets resulting from its net operating loss (“NOL”) carry–forwards for Federal income tax purposes that may be offset against future taxable income was not considered more likely than not and accordingly, the potential tax benefits of the net loss carry-forwards are offset by a full valuation allowance. Management made this assumption based on (a) the Company has incurred recurring losses, (b) general economic conditions, and (c) its ability to raise additional funds to support its daily operations by way of a public or private offering, among other factors;

(v)

Estimates and assumptions used in valuation of equity instruments: Management estimates expected term of share options and similar instruments, expected volatility of the Company’s common shares and the method used to estimate it, expected annual rate of quarterly dividends, and risk free rate(s) to value share options and similar instruments.

These significant accounting estimates or assumptions bear the risk of change due to the fact that there are uncertainties attached to these estimates or assumptions, and certain estimates or assumptions are difficult to measure or value.

Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable in relation to the financial statements taken as a whole under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources.

Management regularly evaluates the key factors and assumptions used to develop the estimates utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions. After such evaluations, if deemed appropriate, those estimates are adjusted accordingly.

Actual results could differ from those estimates.

Principles of Consolidation

The Company applies the guidance of Topic 810 “Consolidation” of the FASB Accounting Standards Codification ("ASC") to determine whether and how to consolidate another entity. Pursuant to ASC Paragraph 810-10-15-10 all majority-owned subsidiaries—all entities in which a parent has a controlling financial interest—shall be consolidated except (1) when control does not rest with the parent, the majority owner; (2) if the parent is a broker-dealer within the scope of Topic 940 and control is likely to be temporary; (3) consolidation by an investment company within the scope of Topic 946 of a non-investment-company investee. Pursuant to ASC Paragraph 810-10-15-8 the usual condition for a controlling financial interest is ownership of a majority voting interest, and, therefore, as a general rule ownership by one reporting entity, directly or indirectly, of more than 50 percent of the outstanding voting shares of another entity is a condition pointing toward consolidation. The power to control may also exist with a lesser percentage of ownership, for example, by contract, lease, agreement with other stockholders, or by court decree. The Company consolidates all less-than-majority-owned subsidiaries in which the parent’s power to control exists.

The Company's consolidated subsidiary and/or entity is as follows:

Name of consolidated subsidiary

State or other jurisdiction of

Date of incorporation or formation

or entity

incorporation or organization

(date of acquisition, if applicable)

Attributable interest

KoKo (Camden) Holdings (US), Inc.

Delaware

17-Mar-14

100

%

Koko (Camden) Limited

United Kingdom

7-Nov-13

100

%

Obar (Camden) Holdings Limited

United Kingdom

17-Oct-12

50

%

Obar (Camden) Limited

United Kingdom

13-Nov-03

50

%

The consolidated financial statements include all accounts of the Company and the consolidated subsidiaries and/or entities as of reporting period ending date(s) and for the reporting period(s) then ended.

All inter-company balances and transactions have been eliminated.

Fair Value of Financial Instruments

The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and has adopted paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 of the FASB Accounting Standards Codification establishes a framework for measuring fair value in generally accepted accounting principles (GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, paragraph 820-10-35-37 of the FASB Accounting Standards Codification establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by paragraph 820-10-35-37 of the FASB Accounting Standards Codification are described below:

Level 1

Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.

Level 2

Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.

Level 3

Pricing inputs that are generally observable inputs and not corroborated by market data.

Financial assets are considered Level 3 when their fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption or input is unobservable.

The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level input that is significant to the fair value measurement of the instrument.

The carrying amounts of the Company’s financial assets and liabilities, such as cash, prepaid expenses, accounts payable and accrued expenses, and payroll liabilities approximate their fair values because of the short maturity of these instruments.

Transactions involving related parties cannot be presumed to be carried out on an arm's-length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm's-length transactions unless such representations can be substantiated.

Fair Value of Non-Financial Assets or Liabilities Measured on a Recurring Basis

The Company’s non-financial assets include inventories. The Company identifies potentially excess and slow-moving inventories by evaluating turn rates, inventory levels and other factors. Excess quantities are identified through evaluation of inventory aging, review of inventory turns and historical sales experiences. The Company provides lower of cost or market reserves for such identified excess and slow-moving inventories. The Company establishes a reserve for inventory shrinkage, if any, based on the historical results of physical inventory cycle counts.

Carrying Value, Recoverability and Impairment of Long-Lived Assets

The Company has adopted Section 360-10-35 of the FASB Accounting Standards Codification for its long-lived assets. Pursuant to ASC Paragraph 360-10-35-17 an impairment loss shall be recognized only if the carrying amount of a long-lived asset (asset group) is not recoverable and exceeds its fair value. The carrying amount of a long-lived asset (asset group) is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset (asset group). That assessment shall be based on the carrying amount of the asset (asset group) at the date it is tested for recoverability. An impairment loss shall be measured as the amount by which the carrying amount of a long-lived asset (asset group) exceeds its fair value. Pursuant to ASC Paragraph 360-10-35-20 if an impairment loss is recognized, the adjusted carrying amount of a long-lived asset shall be its new cost basis. For a depreciable long-lived asset, the new cost basis shall be depreciated (amortized) over the remaining useful life of that asset. Restoration of a previously recognized impairment loss is prohibited.

Pursuant to ASC Paragraph 360-10-35-21, the Company’s long-lived asset (asset group) is tested for recoverability whenever events or changes in circumstances indicate that its carrying amount may not be recoverable. The Company considers the following to be some examples of such events or changes in circumstances that may trigger an impairment review: (a) significant decrease in the market price of a long-lived asset (asset group); (b) A significant adverse change in the extent or manner in which a long-lived asset (asset group) is being used or in its physical condition; (c) A significant adverse change in legal factors or in the business climate that could affect the value of a long-lived asset (asset group), including an adverse action or assessment by a regulator; (d) An accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of a long-lived asset (asset group); (e) A current-period operating or cash flow loss combined with a history of operating or cash flow losses or a projection or forecast that demonstrates continuing losses associated with the use of a long-lived asset (asset group); and (f) A current expectation that, more likely than not, a long-lived asset (asset group) will be sold or otherwise disposed of significantly before the end of its previously estimated useful life. The Company tests its long-lived assets for potential impairment indicators at least annually and more frequently upon the occurrence of such events.

Pursuant to ASC Paragraphs 360-10-45-4 and 360-10-45-5, an impairment loss recognized for a long-lived asset (asset group) to be held and used shall be included in income from continuing operations before income taxes in the income statement of a business entity. If a subtotal such as income from operations is presented, it shall include the amount of that loss. A gain or loss recognized on the sale of a long-lived asset (disposal group) that is not a component of an entity shall be included in income from continuing operations before income taxes in the income statement of a business entity. If a subtotal such as income from operations is presented, it shall include the amounts of those gains or losses.

Cash Equivalents

The Company considers all highly liquid investments with maturities of three months or less at the time of purchase to be cash equivalents.

Accounts Receivable and Allowance for Doubtful Accounts

Pursuant to FASB ASC paragraph 310-10-35-47, trade receivables that management has the intent and ability to hold for the foreseeable future shall be reported in the balance sheet at outstanding principal adjusted for any charge-offs and the allowance for doubtful accounts.. The Company follows FASB ASC paragraphs 310-10-35-7 through 310-10-35-10 to estimate the allowance for doubtful accounts. Pursuant to FASB ASC paragraph 310-10-35-9, losses from uncollectible receivables shall be accrued when both of the following conditions are met: (a) information available before the financial statements are issued or are available to be issued (as discussed in Section 855-10-25) indicates that it is probable that an asset has been impaired at the date of the financial statements, and (b) the amount of the loss can be reasonably estimated. Those conditions may be considered in relation to individual receivables or in relation to groups of similar types of receivables. If the conditions are met, accrual shall be made even though the particular receivables that are uncollectible may not be identifiable. The Company reviews individually each trade receivable for collectability and performs on-going credit evaluations of its customers and adjusts credit limits based upon payment history and the customer’s current credit worthiness, as determined by the review of their current credit information; and determines the allowance for doubtful accounts based on historical write-off experience, customer specific facts and general economic conditions that may affect a client’s ability to pay. Bad debt expense is included in general and administrative expenses, if any.

Pursuant to FASB ASC paragraph 310-10-35-41, credit losses for trade receivables (uncollectible trade receivables), which may be for all or part of a particular trade receivable, shall be deducted from the allowance. The related trade receivable balance shall be charged off in the period in which the trade receivables are deemed uncollectible. Recoveries of trade receivables previously charged off shall be recorded when received. The Company charges off its trade account receivables against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote.

There was no allowance for doubtful accounts at September 30, 2014 or March 31, 2014.

Inventories

Inventory Valuation

The Company values inventories, consisting of consumables and purchased merchandise for resale, at the lower of cost or market. Cost is determined on the first-in and first-out (“FIFO”) method. The Company reduces inventories for the diminution of value, resulting from product obsolescence, damage or other issues affecting marketability, equal to the difference between the cost of the inventory and its estimated market value.  Factors utilized in the determination of estimated market value include (i) current sales data, (ii) estimates of future demand, (iii) competitive pricing pressures, and (iv) product expiration dates.

Inventory Obsolescence and Markdowns

The Company evaluates its current level of inventories considering historical sales and other factors and, based on this evaluation, classify inventory markdowns in the statements of income as a component of cost of sales pursuant to Paragraph 420-10-S99 of the FASB Accounting Standards Codification to adjust inventories to net realizable value. These markdowns are estimates, which could vary significantly from actual requirements if future economic conditions, customer demand or competition differ from expectations.

The Company normally carries approximately four weeks’ worth of pre-packaged and fresh food, soft drinks and liquor supplies and replenishes them when the number of individual items falls below the reorder point.

Lower of Cost or Market Adjustments

There was no lower of cost or market adjustments for the reporting period ended September 30, 2014 or 2013.

Slow-Moving or Obsolescence Markdowns

The Company recorded no inventory obsolescence adjustments for the reporting period ended September 30, 2014 or 2013.

Property and Equipment

Property and equipment is recorded at cost. Expenditures for major additions and betterments are capitalized. Maintenance and repairs are charged to operations as incurred. Depreciation is computed by the straight-line method (after taking into account their respective estimated residual values) over the estimated useful lives of the respective assets as follows:

Estimated Useful

Life (Years)

Leasehold improvement

25

Furniture and fixtures

5

Production and entertainment equipment

10

Office equipment

5

(*) Amortized on a straight-line basis over the term of the lease or the estimated useful lives, whichever is shorter.

Upon sale or retirement, the related cost and accumulated depreciation are removed from the accounts and any gain or loss is reflected in the statements of operations.

Leases

Lease agreements are evaluated to determine whether they are capital leases or operating leases in accordance with paragraph 840-10-25-1 of the FASB Accounting Standards Codification (“Paragraph 840-10-25-1”). Pursuant to Paragraph 840-10-25-1, a lessee and a lessor shall consider whether a lease meets any of the following four criteria as part of classifying the lease at its inception under the guidance in the Lessees Subsection of this Section (for the lessee) and the Lessors Subsection of this Section (for the lessor): a. Transfer of ownership. The lease transfers ownership of the property to the lessee by the end of the lease term. This criterion is met in situations in which the lease agreement provides for the transfer of title at or shortly after the end of the lease term in exchange for the payment of a nominal fee, for example, the minimum required by statutory regulation to transfer title. b. Bargain purchase option. The lease contains a bargain purchase option. c. Lease term. The lease term is equal to 75 percent or more of the estimated economic life of the leased property. d. Minimum lease payments. The present value at the beginning of the lease term of the minimum lease payments, excluding that portion of the payments representing executory costs such as insurance, maintenance, and taxes to be paid by the lessor, including any profit thereon, equals or exceeds 90 percent of the excess of the fair value of the leased property to the lessor at lease inception over any related investment tax credit retained by the lessor and expected to be realized by the lessor. In accordance with paragraphs 840-10-25-29 and 840-10-25-30, if at its inception a lease meets any of the four lease classification criteria in Paragraph 840-10-25-1, the lease shall be classified by the lessee as a capital lease; and if none of the four criteria in Paragraph 840-10-25-1 are met, the lease shall be classified by the lessee as an operating lease. Pursuant to Paragraph 840-10-25-31 a lessee shall compute the present value of the minimum lease payments using the lessee's incremental borrowing rate unless both of the following conditions are met, in which circumstance the lessee shall use the implicit rate: a. It is practicable for the lessee to learn the implicit rate computed by the lessor. b. The implicit rate computed by the lessor is less than the lessee's incremental borrowing rate. Capital lease assets are depreciated on a straight line method, over the capital lease assets estimated useful lives consistent with the Company’s normal depreciation policy for tangible fixed assets. Interest charges are expensed over the period of the lease in relation to the carrying value of the capital lease obligation.

Operating leases primarily relate to the Company’s leases of nightclub and concert performance venue spaces. When the terms of an operating lease include tenant improvement allowances, periods of free rent, rent concessions, and/or rent escalation amounts, the Company establishes a deferred rent liability for the difference between the scheduled rent payment and the straight-line rent expense recognized, which is amortized over the underlying lease term on a straight-line basis as a reduction of rent expense.

Intangible Assets Other Than Goodwill

The Company has adopted Subtopic 350-30 of the FASB Accounting Standards Codification for intangible assets other than goodwill. Under the requirements, the Company amortizes the acquisition costs of intangible assets other than goodwill on a straight-line basis over their estimated useful lives, the terms of the exclusive licenses and/or agreements, or the terms of legal lives of the patents, whichever is shorter. Upon becoming fully amortized, the related cost and accumulated amortization are removed from the accounts.

Website Development Costs

The Company has adopted Subtopic 350-50 of the FASB Accounting Standards Codification for website development costs. Under the requirements of Sections 350-50-15 and 350-50-25, the Company capitalizes costs incurred to develop a website as website development costs, which are amortized on a straight-line basis over the estimated useful lives of three (3) years. Upon becoming fully amortized, the related cost and accumulated amortization are removed from the accounts.

Related Parties

The Company follows subtopic 850-10 of the FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions.

Pursuant to section 850-10-20 the related parties include a) affiliates (“Affiliate” means, with respect to any specified Person, any other Person that, directly or indirectly through one or more intermediaries, controls, is controlled by or is under common control with such Person, as such terms are used in and construed under Rule 405 under the Securities Act) of the Company; b) entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of section 825–10–15, to be accounted for by the equity method by the investing entity; c) trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; d) principal owners of the Company; e) management of the Company; f) other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and g) other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests.

The financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of consolidated or combined financial statements is not required in those statements. The disclosures shall include: a) the nature of the relationship(s) involved; b) a description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; c) the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and d) amounts due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement.

Commitments and Contingencies

The Company follows subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies. Certain conditions may exist as of the date the consolidated financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein.

If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s consolidated financial statements. If the assessment indicates that a potentially material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed.

Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed.

Revenue Recognition

The Company follows paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition. The Company will recognize revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the product has been shipped or the services have been rendered to the customer, (iii) the sales price is fixed or determinable, and (iv) collectability is reasonably assured. In addition to the aforementioned general policy, the following are the specific revenue recognition policies:

Revenue from ticket sales from events and concerts is recognized when the performance occurs. Ticket sales collected in advance of an event date are recorded as deferred revenue.

The Company evaluates the criteria outlined in Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") Subtopic 605-45, "Revenue Recognition—Principal Agent Considerations," in determining whether it is appropriate to record the gross amount of revenues and related costs or the net revenues. Under the guidance of ASC Subtopic 605-45, if the Company is the primary obligor to perform the services being sold, has general inventory risk as it pertains to recruiting and compensating the talent, has the ability to control the ticket pricing, has discretion in selecting the talent, is involved in the production of the event, generally bears the majority of the credit or collection risk, or has several but not all of these indicators, revenue is recorded gross. If the Company does not have several of these indicators, it records revenues or losses on a net basis.

In accordance with the guidance Subtopic 605-45, for the majority of the Company's events, the Company has several of the above indicators and therefore it recognizes revenue gross as a principal. Additionally, the Company charges for and collects ticketing and credit card processing surcharges and records the amounts in revenue on a gross basis. Actual expenses paid to the ticket service provider and credit card merchant processors are reflected in expenses.

Net sales of products and services represent the invoiced value of goods or services, net of value added taxes (“VAT”). The Company is subject to VAT which is levied on all of the Company’s products and services at the rate of 20% on the invoiced value of sales. Sales or Output VAT is borne by customers in addition to the invoiced value of sales and purchases and Purchase or Input VAT is borne by the Company in addition to the invoiced value of purchases.

Stock-Based Compensation for Obtaining Employee Services

The Company accounts for share-based payment transactions issued to employees under the guidance of the Topic 718 Compensation—Stock Compensation of the FASB Accounting Standards Codification (“ASC Topic 718”).

Pursuant to ASC Section 718-10-20 an employee is an individual over whom the grantor of a share-based compensation award exercises or has the right to exercise sufficient control to establish an employer-employee relationship based on common law as illustrated in case law and currently under U.S. Internal Revenue Service (“IRS”) Revenue Ruling 87-41. A nonemployee director does not satisfy this definition of employee. Nevertheless, nonemployee directors acting in their role as members of a board of directors are treated as employees if those directors were elected by the employer’s shareholders or appointed to a board position that will be filled by shareholder election when the existing term expires. However, that requirement applies only to awards granted to nonemployee directors for their services as directors. Awards granted to nonemployee directors for other services shall be accounted for as awards to non-employees.

Pursuant to ASC Paragraphs 718-10-30-2 and 718-10-30-3 a share-based payment transaction with employees shall be measured based on the fair value of the equity instruments issued and an entity shall account for the compensation cost from share-based payment transactions with employees in accordance with the fair value-based method, i.e., the cost of services received from employees in exchange for awards of share-based compensation generally shall be measured based on the grant-date fair value of the equity instruments issued or the fair value of the liabilities incurred/settled.

Pursuant to ASC Paragraphs 718-10-30-6 and 718-10-30-9 the measurement objective for equity instruments awarded to employees is to estimate the fair value at the grant date of the equity instruments that the entity is obligated to issue when employees have rendered the requisite service and satisfied any other conditions necessary to earn the right to benefit from the instruments (for example, to exercise share options). That estimate is based on the share price and other pertinent factors, such as expected volatility, at the grant date. As such, the fair value of an equity share option or similar instrument shall be estimated using a valuation technique such as an option pricing model. For this purpose, a similar instrument is one whose fair value differs from its intrinsic value, that is, an instrument that has time value.

If the Company’s common shares are traded in one of the national exchanges the grant-date share price of the Company’s common stock will be used to measure the fair value of the common shares issued, however, if the Company’s common shares are thinly traded the use of share prices established in its most recent private placement memorandum (“PPM”), or weekly or monthly price observations would generally be more appropriate than the use of daily price observations as such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market.

Pursuant to ASC Paragraph 718-10-55-21, if an observable market price is not available for a share option or similar instrument with the same or similar terms and conditions, an entity shall estimate the fair value of that instrument using a valuation technique or model that meets the requirements in paragraph 718-10-55-11 and takes into account, at a minimum, all of the following factors:

a.

The exercise price of the option.

b.

The expected term of the option, taking into account both the contractual term of the option and the effects of employees’ expected exercise and post-vesting employment termination behavior: The expected life of options and similar instruments represents the period of time the option and/or warrant are expected to be outstanding.  Pursuant to paragraph 718-10-S99-1, it may be appropriate to use the simplified method, i.e., expected term =(vesting term + original contractual term) / 2), if (i) A company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate expected term due to the limited period of time its equity shares have been publicly traded; (ii) A company significantly changes the terms of its share option grants or the types of employees that receive share option grants such that its historical exercise data may no longer provide a reasonable basis upon which to estimate expected term; or (iii) A company has or expects to have significant structural changes in its business such that its historical exercise data may no longer provide a reasonable basis upon which to estimate expected term. The Company uses the simplified method to calculate expected term of share options and similar instruments as the company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate expected term.

c.

The current price of the underlying share.

d.

The expected volatility of the price of the underlying share for the expected term of the option.  Pursuant to ASC Paragraph 718-10-55-25 a newly publicly traded entity might base expectations about future volatility on the average volatilities of similar entities for an appropriate period following their going public. A nonpublic entity might base its expected volatility on the average volatilities of otherwise similar public entities. For purposes of identifying otherwise similar entities, an entity would likely consider characteristics such as industry, stage of life cycle, size, and financial leverage. Because of the effects of diversification that are present in an industry sector index, the volatility of an index should not be substituted for the average of volatilities of otherwise similar entities in a fair value measurement.  Pursuant to paragraph 718-10-S99-1 if shares of a company are thinly traded the use of weekly or monthly price observations would generally be more appropriate than the use of daily price observations as the volatility calculation using daily observations for such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market.  The Company uses the average historical volatility of the comparable companies over the expected term of the share options or similar instruments as its expected volatility.

e.

The expected dividends on the underlying share for the expected term of the option.  The expected dividend yield is based on the Company’s current dividend yield as the best estimate of projected dividend yield for periods within the expected term of the share options and similar instruments.

f.

The risk-free interest rate(s) for the expected term of the option. Pursuant to ASC 718-10-55-28 a U.S. entity issuing an option on its own shares must use as the risk-free interest rates the implied yields currently available from the U.S. Treasury zero-coupon yield curve over the contractual term of the option if the entity is using a lattice model incorporating the option’s contractual term. If the entity is using a closed-form model, the risk-free interest rate is the implied yield currently available on U.S. Treasury zero-coupon issues with a remaining term equal to the expected term used as the assumption in the model.

Pursuant to ASC Paragraphs 718-10-30-11 and 718-10-30-17, a restriction that stems from the forfeitability of instruments to which employees have not yet earned the right, such as the inability either to exercise a non-vested equity share option or to sell non-vested shares, is not reflected in estimating the fair value of the related instruments at the grant date. Instead, those restrictions are taken into account by recognizing compensation cost only for awards for which employees render the requisite service and a non-vested equity share or non-vested equity share unit awarded to an employee shall be measured at its fair value as if it were vested and issued on the grant date.

Pursuant to ASC Paragraphs 718-10-35-2 and 718-10-35-3, the compensation cost for an award of share-based employee compensation classified as equity shall be recognized over the requisite service period, with a corresponding credit to equity (generally, paid-in capital). The requisite service period is the period during which an employee is required to provide service in exchange for an award, which often is the vesting period. The total amount of compensation cost recognized at the end of the requisite service period for an award of share-based compensation shall be based on the number of instruments for which the requisite service has been rendered (that is, for which the requisite service period has been completed). An entity shall base initial accruals of compensation cost on the estimated number of instruments for which the requisite service is expected to be rendered. That estimate shall be revised if subsequent information indicates that the actual number of instruments is likely to differ from previous estimates. The cumulative effect on current and prior periods of a change in the estimated number of instruments for which the requisite service is expected to be or has been rendered shall be recognized in compensation cost in the period of the change. Previously recognized compensation cost shall not be reversed if an employee share option (or share unit) for which the requisite service has been rendered expires unexercised (or unconverted).

Under the requirement of ASC Paragraph 718-10-35-8, the Company made a policy decision to recognize compensation cost for an award with only service conditions that has a graded vesting schedule on a straight-line basis over the requisite service period for the entire award.

Equity Instruments Issued to Parties Other Than Employees for Acquiring Goods or Services

The Company accounts for equity instruments issued to parties other than employees for acquiring goods or services under the guidance of Sub-topic 505-50 of the FASB Accounting Standards Codification (“Sub-topic 505-50”).

Pursuant to ASC paragraph 505-50-25-7, if fully vested, non-forfeitable equity instruments are issued at the date the grantor and grantee enter into an agreement for goods or services (no specific performance is required by the grantee to retain those equity instruments), then, because of the elimination of any obligation on the part of the counterparty to earn the equity instruments, a measurement date has been reached. A grantor shall recognize the equity instruments when they are issued (in most cases, when the agreement is entered into). Whether the corresponding cost is an immediate expense or a prepaid asset (or whether the debit should be characterized as contra-equity under the requirements of paragraph 505-50-45-1) depends on the specific facts and circumstances. Pursuant to ASC paragraph 505-50-45-1, a grantor may conclude that an asset (other than a note or a receivable) has been received in return for fully vested, non-forfeitable equity instruments that are issued at the date the grantor and grantee enter into an agreement for goods or services (and no specific performance is required by the grantee in order to retain those equity instruments). Such an asset shall not be displayed as contra-equity by the grantor of the equity instruments. The transferability (or lack thereof) of the equity instruments shall not affect the balance sheet display of the asset. This guidance is limited to transactions in which equity instruments are transferred to other than employees in exchange for goods or services.

Pursuant to Paragraphs 505-50-25-8 and 505-50-25-9, an entity may grant fully vested, non-forfeitable equity instruments that are exercisable by the grantee only after a specified period of time if the terms of the agreement provide for earlier exercisability if the grantee achieves specified performance conditions. Any measured cost of the transaction shall be recognized in the same period(s) and in the same manner as if the entity had paid cash for the goods or services or used cash rebates as a sales discount instead of paying with, or using, the equity instruments. A recognized asset, expense, or sales discount shall not be reversed if a stock option that the counterparty has the right to exercise expires unexercised.

Pursuant to ASC Paragraphs 505-50-30-2 and 505-50-30-11, share-based payment transactions with nonemployees shall be measured at the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. The issuer shall measure the fair value of the equity instruments in these transactions using the stock price and other measurement assumptions as of the earlier of the following dates, referred to as the measurement date: (a) The date at which a commitment for performance by the counterparty to earn the equity instruments is reached (a performance commitment); or (b) The date at which the counterparty's performance is complete. If the Company’s common shares are traded in one of the national exchanges the grant-date share price of the Company’s common stock will be used to measure the fair value of the common shares issued, however, if the Company’s common shares are thinly traded the use of share prices established in the Company’s most recent private placement memorandum (“PPM”), or weekly or monthly price observations would generally be more appropriate than the use of daily price observations as such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market.

Pursuant to ASC Paragraph 718-10-55-21, if an observable market price is not available for a share option or similar instrument with the same or similar terms and conditions, an entity shall estimate the fair value of that instrument using a valuation technique or model that meets the requirements in paragraph 718-10-55-11 and takes into account, at a minimum, all of the following factors:

a.

The exercise price of the option.

b.

The expected term of the option, taking into account both the contractual term of the option and the effects of employees’ expected exercise and post-vesting employment termination behavior: Pursuant to Paragraph 718-10-50-2(f)(2)(i) of the FASB Accounting Standards Codification the expected term of share options and similar instruments represents the period of time the options and similar instruments are expected to be outstanding taking into consideration of the contractual term of the instruments and holder’s expected exercise behavior into the fair value (or calculated value) of the instruments.  The Company uses historical data to estimate holder’s expected exercise behavior.  If the Company is a newly formed corporation or shares of the Company are thinly traded the contractual term of the share options and similar instruments is used as the expected term of share options and similar instruments as the Company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate expected term.

c.

The current price of the underlying share.

d.

The expected volatility of the price of the underlying share for the expected term of the option.  Pursuant to ASC Paragraph 718-10-55-25 a newly publicly traded entity might base expectations about future volatility on the average volatilities of similar entities for an appropriate period following their going public. A nonpublic entity might base its expected volatility on the average volatilities of otherwise similar public entities. For purposes of identifying otherwise similar entities, an entity would likely consider characteristics such as industry, stage of life cycle, size, and financial leverage. Because of the effects of diversification that are present in an industry sector index, the volatility of an index should not be substituted for the average of volatilities of otherwise similar entities in a fair value measurement.  Pursuant to paragraph 718-10-S99-1 if shares of a company are thinly traded the use of weekly or monthly price observations would generally be more appropriate than the use of daily price observations as the volatility calculation using daily observations for such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market.  The Company uses the average historical volatility of the comparable companies over the expected term of the share options or similar instruments as its expected volatility.

e.

The expected dividends on the underlying share for the expected term of the option.  The expected dividend yield is based on the Company’s current dividend yield as the best estimate of projected dividend yield for periods within the expected term of the share options and similar instruments.

f.

The risk-free interest rate(s) for the expected term of the option. Pursuant to ASC 718-10-55-28 a U.S. entity issuing an option on its own shares must use as the risk-free interest rates the implied yields currently available from the U.S. Treasury zero-coupon yield curve over the contractual term of the option if the entity is using a lattice model incorporating the option’s contractual term. If the entity is using a closed-form model, the risk-free interest rate is the implied yield currently available on U.S. Treasury zero-coupon issues with a remaining term equal to the expected term used as the assumption in the model.

Pursuant to ASC paragraph 505-50-S99-1, if the Company receives a right to receive future services in exchange for unvested, forfeitable equity instruments, those equity instruments are treated as unissued for accounting purposes until the future services are received (that is, the instruments are not considered issued until they vest). Consequently, there would be no recognition at the measurement date and no entry should be recorded.

Income Tax Provision

The Company follows paragraph 740-10-30-2 of the FASB Accounting Standards Codification, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. 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. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the Statements of Operations in the period that includes the enactment date.

The Company adopted the provisions of paragraph 740-10-25-13 of the FASB Accounting Standards Codification. Paragraph 740-10-25-13 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under paragraph 740-10-25-13, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Paragraph 740-10-25-13 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. The Company had no material adjustments to its liabilities for unrecognized income tax benefits according to the provisions of paragraph 740-10-25-13.

The estimated future tax effects of temporary differences between the tax basis of assets and liabilities are reported in the accompanying consolidated balance sheets, as well as tax credit carry-backs and carry-forwards. The Company periodically reviews the recoverability of deferred tax assets recorded on its consolidated balance sheets and provides valuation allowances as management deems necessary.

Management makes judgments as to the interpretation of the tax laws that might be challenged upon an audit and cause changes to previous estimates of tax liability. In addition, the Company operates within multiple taxing jurisdictions and is subject to audit in these jurisdictions. In management’s opinion, adequate provisions for income taxes have been made for all years. If actual taxable income by tax jurisdiction varies from estimates, additional allowances or reversals of reserves may be necessary.

Tax years that remain subject to examination by major tax jurisdictions

The Company’s tax years 2011 to 2013 remain subject to examination by major tax jurisdictions pursuant to the ASC Paragraph 740-10-50-15.

Limitation on Utilization of NOLs due to Change in Control

Pursuant to the Internal Revenue Code Section 382 (“Section 382”), certain ownership changes may subject the NOL’s to annual limitations which could reduce or defer the NOL. Section 382 imposes limitations on a corporation’s ability to utilize NOLs if it experiences an “ownership change.” In general terms, an ownership change may result from transactions increasing the ownership of certain stockholders in the stock of a corporation by more than 50 percentage points over a three-year period. In the event of an ownership change, utilization of the NOLs would be subject to an annual limitation under Section 382 determined by multiplying the value of its stock at the time of the ownership change by the applicable long-term tax-exempt rate. Any unused annual limitation may be carried over to later years. The imposition of this limitation on its ability to use the NOLs to offset future taxable income could cause the Company to pay U.S. federal income taxes earlier than if such limitation were not in effect and could cause such NOLs to expire unused, reducing or eliminating the benefit of such NOLs.

Foreign Currency Translation

The Company follows Section 830-10-45 of the FASB Accounting Standards Codification (“Section 830-10-45”) for foreign currency translation to translate the financial statements of the foreign subsidiary from the functional currency, generally the local currency, into U.S. Dollars.  Section 830-10-45 sets out the guidance relating to how a reporting entity determines the functional currency of a foreign entity (including of a foreign entity in a highly inflationary economy), re-measures the books of record (if necessary), and characterizes transaction gains and losses. Pursuant to Section 830-10-45, the assets, liabilities, and operations of a foreign entity shall be measured using the functional currency of that entity. An entity’s functional currency is the currency of the primary economic environment in which the entity operates; normally, that is the currency of the environment, or local currency, in which an entity primarily generates and expends cash.

The functional currency of each foreign subsidiary is determined based on management’s judgment and involves consideration of all relevant economic facts and circumstances affecting the subsidiary. Generally, the currency in which the subsidiary transacts a majority of its transactions, including billings, financing, payroll and other expenditures, would be considered the functional currency, but any dependency upon the parent and the nature of the subsidiary’s operations must also be considered.  If a subsidiary’s functional currency is deemed to be the local currency, then any gain or loss associated with the translation of that subsidiary’s financial statements is included in accumulated other comprehensive income. However, if the functional currency is deemed to be the U.S. Dollar, then any gain or loss associated with the re-measurement of these financial statements from the local currency to the functional currency would be included in the consolidated statements of income and comprehensive income (loss). If the Company disposes of foreign subsidiaries, then any cumulative translation gains or losses would be recorded into the consolidated statements of income and comprehensive income (loss).  If the Company determines that there has been a change in the functional currency of a subsidiary to the U.S. Dollar, any translation gains or losses arising after the date of change would be included within the statement of income and comprehensive income (loss).

Based on an assessment of the factors discussed above, the management of the Company determined the relevant subsidiaries’ local currencies to be their respective functional currencies.

The financial records of the Company's UK operating subsidiary are maintained in their local currency, the British Pound (“GBP”), which is the functional currency.  Assets and liabilities are translated from the local currency into the reporting currency, U.S. dollars, at the exchange rate prevailing at the balance sheet date.  Revenues and expenses are translated at weighted average exchange rates for the period to approximate translation at the exchange rates prevailing at the dates those elements are recognized in the consolidated financial statements.  Foreign currency  translation gain (loss) resulting from the process of translating the local currency financial statements into U.S. dollars are included in determining accumulated other comprehensive income in the consolidated statement of stockholders’ equity.

Unless otherwise noted, the rate presented below per U.S. $1.00 was the midpoint of the interbank rate as quoted by OANDA Corporation (www.oanda.com) contained in its consolidated financial statements.  Management believes that the difference between GBP vs. U.S. dollar exchange rate quoted by the Bank of England and GBP vs. U.S. dollar exchange rate reported by OANDA Corporation were immaterial.  Translations do not imply that the GBP amounts actually represent, or have been or could be converted into, equivalent amounts in U.S. dollars.   Translation of amounts from GBP into U.S. dollars has been made at the following exchange rates for the respective periods:

September 30, 2014

March 31, 2014

September 30, 2013

March 31, 2013

Balance sheets

0.6158

0.6009

0.6196

0.658

Statements of operations and comprehensive income (loss)

0.5965

0.6297

0.6483

0.6381

Earnings per Share

Earnings per share ("EPS") is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic EPS is computed by dividing earnings by the weighted average number of shares of common stock outstanding during the period. Diluted EPS is computed by dividing earnings by the weighted average number of shares of common stock and potentially outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent shares issuance arrangement, stock options or warrants.

Pursuant to ASC Paragraphs 260-10-45-45-22 and 23 the dilutive effect of outstanding call options and warrants (and their equivalents) issued by the reporting entity shall be reflected in diluted EPS by application of the treasury stock method unless the provisions of paragraphs 260-10-45-35 through 45-36 and 260-10-55-8 through 55-11 require that another method be applied. Equivalents of options and warrants include non-vested stock granted to employees, stock purchase contracts, and partially paid stock subscriptions (see paragraph 260–10–55–23). Anti-dilutive contracts, such as purchased put options and purchased call options, shall be excluded from diluted EPS. Under the treasury stock method: a. Exercise of options and warrants shall be assumed at the beginning of the period (or at time of issuance, if later) and common shares shall be assumed to be issued. b. The proceeds from exercise shall be assumed to be used to purchase common stock at the average market price during the period. (See paragraphs 260-10-45-29 and 260-10-55-4 through 55-5.) c. The incremental shares (the difference between the number of shares assumed issued and the number of shares assumed purchased) shall be included in the denominator of the diluted EPS computation.

The Company’s contingent shares issuance arrangement, warrants are as follows:

Contingent shares issuance

arrangement, warrants

For the

For the

Reporting Period

Reporting Period

Ended

Ended

September 30,

September 30,

2014

2013

Warrant Shares

Upon consummation of the reverse merger on April 28, 2014, the Company assumed the September 23, 2011 warrant to purchase 1,125,000 shares of the Company’s common stock with an exercise price of $0.15 per share expiring ten (10) years from date of issuance

1,125,000

-

Total contingent shares issuance arrangement, warrants

1,125,000

-

Cash Flows Reporting

The Company adopted paragraph 230-10-45-24 of the FASB Accounting Standards Codification for cash flows reporting, classifies cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category, and uses the indirect or reconciliation method (“Indirect method”) as defined by paragraph 230-10-45-25 of the FASB Accounting Standards Codification to report net cash flow from operating activities by adjusting net income to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income that do not affect operating cash receipts and payments. The Company reports the reporting currency equivalent of foreign currency cash flows, using the current exchange rate at the time of the cash flows and the effect of exchange rate changes on cash held in foreign currencies is reported as a separate item in the reconciliation of beginning and ending balances of cash and cash equivalents and separately provides information about investing and financing activities not resulting in cash receipts or payments in the period pursuant to paragraph 830-230-45-1 of the FASB Accounting Standards Codification.

Subsequent Events

The Company follows the guidance in Section 855-10-50 of the FASB Accounting Standards Codification for the disclosure of subsequent events. The Company will evaluate subsequent events through the date when the financial statements were issued. Pursuant to ASU 2010-09 of the FASB Accounting Standards Codification, the Company as an SEC filer considers its financial statements issued when they are widely distributed to users, such as through filing them on EDGAR.

Recently Issued Accounting Pronouncements

In April 2014, the FASB issued ASU No. 2014-08, Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity. The amendments in this Update change the requirements for reporting discontinued operations in Subtopic 205-20.

Under the new guidance, a discontinued operation is defined as a disposal of a component or group of components that is disposed of or is classified as held for sale and “represents a strategic shift that has (or will have) a major effect on an entity’s operations and financial results.” The ASU states that a strategic shift could include a disposal of (i) a major geographical area of operations, (ii) a major line of business, (iii) a major equity method investment, or (iv) other major parts of an entity. Although “major” is not defined, the standard provides examples of when a disposal qualifies as a discontinued operation.

The ASU also requires additional disclosures about discontinued operations that will provide more information about the assets, liabilities, income and expenses of discontinued operations. In addition, the ASU requires disclosure of the pre-tax profit or loss attributable to a disposal of an individually significant component of an entity that does not qualify for discontinued operations presentation in the financial statements.

The ASU is effective for public business entities for annual periods beginning on or after December 15, 2014, and interim periods within those years.

In May 2014, the FASB issued the FASB Accounting Standards Update No. 2014-09 “Revenue from Contracts with Customers (Topic 606)” (“ASU 2014-09”)

This guidance amends the existing FASB Accounting Standards Codification, creating a new Topic 606, Revenue from Contracts with Customer. The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services.

To achieve that core principle, an entity should apply the following steps:

1

Identify the contract(s) with the customer

2

Identify the performance obligations in the contract

3

Determine the transaction price

4

Allocate the transaction price to the performance obligations in the contract

5

Recognize revenue when (or as) the entity satisfies performance obligations

The ASU also provides guidance on disclosures that should be provided to enable financial statement users to understand the nature, amount, timing, and uncertainty of revenue recognition and cash flows arising from contracts with customers.  Qualitative and quantitative information is required about the following:

1

Contracts with customers – including revenue and impairments recognized, disaggregation of revenue, and information about contract balances and performance obligations (including the transaction price allocated to the remaining performance obligations)

2

Significant judgments and changes in judgments – determining the timing of satisfaction of performance obligations (over time or at a point in time), and determining the transaction price and amounts allocated to performance obligations

3

Assets recognized from the costs to obtain or fulfill a contract.

ASU 2014-09 is effective for periods beginning after December 15, 2016, including interim reporting periods within that reporting period for all public entities.  Early application is not permitted.

In June 2014, the FASB issued the FASB Accounting Standards Update No. 2014-12 “Compensation—Stock Compensation (Topic 718) : Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period” (“ASU 2014-12”).

The amendments clarify the proper method of 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 Update requires that a performance target that affects vesting and that could be achieved after the requisite service period be treated as a performance condition. The performance target should not be reflected in estimating the grant-date fair value of the award. Compensation cost should be recognized in the period in which it becomes probable that the performance target will be achieved and should represent the compensation cost attributable to the period(s) for which the requisite service has already been rendered.

The amendments in this Update are effective for annual periods and interim periods within those annual periods beginning after December 15, 2015. Earlier adoption is permitted.

Management does not believe that any recently issued, but not yet effective accounting pronouncements, when adopted, will have a material effect on the accompanying financial statements.

Prepayments_and_Other_Current_

Prepayments and Other Current Assets	6 Months Ended
	Sep. 30, 2014
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]	'
Prepayments And Other Current Assets [Text Block]	'
	Note 3 – Prepayments and Other Current Assets
	Prepayments and other current assets at September 30, 2014 and March 31, 2014 consist of the following:
		September 30, 2014		March 31, 2014
	Rent	$	-	$	228,131
	Taxes		59,511		121,972
	Insurance		70,833		127,397
	Other		13,371		84,818
	Total	$	143,715	$	562,318

Property_and_Equipment

Property and Equipment	6 Months Ended
	Sep. 30, 2014
Property, Plant and Equipment [Abstract]	'
Property, Plant and Equipment Disclosure [Text Block]	'
	Note 4 – Property and Equipment
		(i)	Impairment
	The Company completed the annual impairment testing of property and equipment and determined that there was no impairment as the fair value of the property and equipment, exceeded their carrying values at March 31, 2014.
		(ii)	Depreciation Expense
	Depreciation expense was $86,473 and $93,735 for the reporting period ended September 30, 2014 and 2013, respectively.
		(iii)	Amortization Expense
	Amortization expense was $416 and $400 for the reporting period ended September 30, 2014 and 2013, respectively. Website development cost was fully amortized as of March 31, 2014.

Related_Party_Transactions

Related Party Transactions	6 Months Ended
	Sep. 30, 2014
Related Party Transactions [Abstract]	'
Related Party Transactions Disclosure [Text Block]	'
	Note 5 – Related Party Transactions
	Related Parties
	Related parties with whom the Company had transactions are:
	Related Parties	Relationship
	Trinad Capital Master Fund	Majority stockholder
	Trinad Management, LLC	An entity owned and controlled by majority stockholder
	JJAT Corp.	An entity owned and controlled by Executive Chairman, President, Director and majority stockholder
	Mint Group Holdings, Ltd.	An entity owned and controlled by a third party interest holder of OCHL and OCL
	Reimbursement Agreement
	The Company was previously a party to a Reimbursement Agreement, dated January 29, 2014 with JJAT Corp., an affiliate principally owned by an officer, director and majority stockholder of the Company, for advancing funds for expenses of JJAT Corp., totaling $195,502 for the acquisition of KOKO Parent by JJAT.  Because the Company ultimately acquired KOKO Parent from JJAT as a result of the Merger, the Reimbursement Agreement was terminated, and the $195,502 was deemed to be part of the Company’s acquisition costs in acquiring KOKO Parent.
	Advances from Stockholders
	From time to time, stockholders of the Company advance funds to the Company for working capital purposes. Those advances are unsecured, non-interest bearing and due on demand.
	Notes Payable - Related Party
	Notes payable – related party consisted of the following:
		September 30,
		2014		March 31, 2014
	Upon consummation of the reverse merger on April 28, 2014, the Company assumed the April 2, 2012 promissory note with the Trinad Capital Master Fund for the amount of $150,000, with interest at 6% per annum, with principal due on April 1, 2013; the Company is in negotiations to subsequently extend the maturity date to December 31, 2015.	$	150,000	$	-
	Upon consummation of the reverse merger on April 28, 2014, the Company assumed the June 21, 2012 promissory note with the Trinad Capital Master Fund for the amount of $150,000, with interest at 6% per annum, with principal due on June 20, 2013; the Company is in negotiations to subsequently extend the maturity date to December 31, 2015.		150,000		-
	Upon consummation of the reverse merger on April 28, 2014, the Company assumed the May 13, 2013 promissory note with the Trinad Capital Master Fund for the amount of $10,000, with interest at 6% per annum, with principal due on November 13, 2014; the Company is in negotiations to subsequently extend the maturity date to December 31, 2015.		10,000		-
	Upon consummation of the reverse merger on April 28, 2014, the Company assumed the May 23, 2013 promissory note with the Trinad Capital Master Fund for the amount of $50,000, with interest at 6% per annum, with principal due on November 23, 2014; the Company is in negotiations to subsequently extend the maturity date to December 31, 2015.		50,000		-
	Upon consummation of the reverse merger on April 28, 2014, the Company assumed the June 17, 2013 promissory note with the Trinad Capital Master Fund for the amount of $100,000, with interest at 6% per annum, with principal due on December 17, 2014; the Company is in negotiations to subsequently extend the maturity date to December 31, 2015.		100,000		-
	Upon consummation of the reverse merger on April 28, 2014, the Company assumed the July 2, 2013 promissory note with the Trinad Capital Master Fund for the amount of $10,000, with interest at 6% per annum, with principal due on January 2, 2015; the Company is in negotiations to subsequently extend the maturity date to December 31, 2015		10,000		-
	Upon consummation of the reverse merger on April 28, 2014, the Company assumed the July 3, 2013 promissory note with the Trinad Capital Master Fund for the amount of $30,000, with interest at 6% per annum, with principal due on January 3, 2015; the Company is in negotiations to subsequently extend the maturity date to December 31, 2015.		30,000		-
	On June 12, 2014, the Company signed a promissory note with the Trinad Capital Master Fund for the amount of $25,000, with interest at 6% per annum, with principal due on June 11, 2015; the Company is in negotiations to subsequently extend the maturity date to December 31, 2015.		25,000
	On July 3, 2014, the Company signed a promissory note with the Trinad Capital Master Fund for the amount of $25,000, with interest at 6% per annum, with principal due on July 2, 2015; the Company is in negotiations to subsequently extend the maturity date to December 31, 2015.		25,000
	On July 30, 2014, the Company signed a promissory note with the Trinad Capital Master Fund for the amount of $50,000, with interest at 6% per annum, with principal due on July 29, 2015; the Company is in negotiations to subsequently extend the maturity date to December 31, 2015.		50,000		-
		$	600,000	$	-
	Management Services from Trinad Management LLC
	Upon consummation of the reverse merger on April 28, 2014, the Company assumed the September 23, 2011 Management Agreement (“Management Agreement”) with Trinad Management, LLC (“Trinad LLC”).  Pursuant to the Management Agreement, Trinad LLC has agreed to provide certain management services to the Company through September 22, 2014, including, without limitation, the sourcing, structuring and negotiation of a potential business combination transaction involving the Company.  Under the Management Agreement, the Company compensated Trinad LLC for its services with (i) a fee equal to $2,080,000, with $90,000 payable in advance of each consecutive three-month calendar period during the term of the Agreement and with $1,000,000 due at the end of the three (3) year term, and (ii) issuance of a Warrant to purchase 1,125,000 shares of the Company’s common stock at an exercise price of $0.15 per share (“Warrant”). The Warrant may be exercised in whole or in part by Trinad LLC at any time for a period of ten (10) years. Since September 23, 2014, both parties have continued to perform under the Management Agreement and the Company is in negotiations with Trinad LLC to extend the term of the Management Agreement. The parties are also negotiating deferring the Company’s obligation to pay the $1,000,000 fee due at the end of the term of the Management Agreement and the $90,000 quarterly payment for the three month period ending December 23, 2014.
	The Company (i)(a) recorded $30,000 per month for the $1,080,000 portion of the management services to be paid on a quarterly basis, accrued (i)(b) $27,778 per month for the $1,000,000 portion of the management services, due at the end of the three (3) year term; and (ii) recorded amortization of $2,294 per month for the fair value of the warrant portion of the management services issued on September 23, 2011 in connection with the Management Agreement, or $60,072 of management services per month in aggregate.
	The management services from Trinad LLC were as follows:
		For the Period
		from April 28,
		2014
		(acquisition)
		through
		September 30,
		2014
	(i) (a) Management services billed or accrued on a quarterly basis	$	150,000
	(i) (b) Long-term management services due at the end of the term accrued		138,890
	(ii) Amortization of the fair value of the warrant issued		11,470
		$	300,360
	Management Fee to Mint Group Holdings Ltd.
	From time to time, the Company engages the Mint Group to provide management services for the Company. For the interim period ended September 30, 2014 and 2013 the Company was billed $67,063 and $0, respectively.
	Advances to/from Mint Group Holdings Ltd.
	From time to time, the Company provides or receives funds from Mint Group Holdings Ltd. for working capital purposes. These advances are unsecured, non-interest bearing and due on demand.
	Due from Related Party
	In connection with the acquisition of OCHL, OCHL advanced $393,888 to JJAT for working capital purposes.
	Long Term Promissory Note-Related Party
	OCHL entered into a Senior Promissory Note (the “OCHL Senior Promissory Note”), dated April 28, 2014 to repay $1,376,124 of transaction expenses of the Merger to JJAT, due October 28, 2015 that accrues interest at a rate of 8% per annum, or $45,870, as of September 30, 2014. Outstanding interest payable under the OCHL Senior Promissory Note is due on the first anniversary of the note with the balance payable upon maturity of the note. During the period ended September 30, 2014, transaction expenses of $1,376,124 were recorded as Acquisition professional costs and Notes payable-related party in the accompanying consolidated financial statements. On November 3, 2014, $500,000 of principal under the OCHL Senior Promissory Note was repaid pursuant to the Forbearance Agreement described in Note 10 – Subsequent Events, below.

Commitments_and_Contingencies

Commitments and Contingencies	6 Months Ended
	Sep. 30, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies Disclosure [Text Block]	'
	Note 6 – Commitments and Contingencies
	Operating Lease - Obar Camden Limited
	On February 19, 2004 OCL entered into a non-cancellable lease for premises for a period of 25 years expiring November 27, 2028. On October 22, 2004, OCL entered into a deed of variation to the original non-cancellable lease for the premises with an annual rent of £473,000 per year plus valued added taxes for the first five (5) years and with an annual rent of £548,337 per year plus valued added taxes for the remainder of the lease, with free rent for the first fifteen (15) months of the occupancy. In conjunction with the signing of the deed of variation the landlord (i) provided consideration of £175,000, and (ii) contributed an additional £175,000 towards improvements upon execution of the deed of variation.
	Future minimum lease payments under the non-cancelable operating lease are as follows:
	Year ending March 31:	£		$
	2015 (Remainder of the fiscal year)	£	274,169	$	445,224
	2016		548,337		890,447
	2017		548,337		890,447
	2018		548,337		890,447
	2019		548,337		890,447
	2020 and after		5,297,086		8,601,958
		£	7,764,603	$	12,608,970
	Deferred Rent
	To induce OCL to enter into the operating lease and the deed of variation for a period of 25 years, the landlord granted free rent for the first fifteen (15) months of the occupancy and consideration/contribution of £350,000 in aggregate, which will be recognized on a straight-line basis over the duration of the initial lease term of 25 years.

Equity_Deficit

Equity (Deficit)	6 Months Ended
	Sep. 30, 2014
Stockholders' Equity Note [Abstract]	'
Stockholders' Equity Note Disclosure [Text Block]	'
	Note 7 –Equity (Deficit)
	Shares Authorized
	Upon formation, the total number of shares of all classes of stock which the Company is authorized to issue is Seventy Five Million (75,000,000) shares which shall be common stock, par value $.001 per share.
	Common Stock
	Upon consummation of the Merger on April 28, 2014, the Company issued 29,000,000 shares of its common stock for the acquisition of 100% of the issued and outstanding capital stock of KoKo US.
	Issuance of Common Stockto Parties Other Than Employees for Acquiring Goods or Services
	Advisory Board Agreements
	Upon consummation of the Merger on April 28, 2014, the Company assumed the Advisory Board Agreements entered into by Loton prior to the Merger with seven (7) individuals. Pursuant to the Advisory Board Agreements, the Advisory Board members agreed to provide advisory service to the Board and officers of the Company on various business matters for one (1) year in exchange for 100,000 shares each or 700,000 shares in the aggregate of restricted common stock of the Company. The restricted stock will vest after one (1) year, and is subject to a lock-up period of one (1) year after vesting. For the period ended September 30, 2014, 291,667 common shares, valued at $1.00 per share, or $291,667, were earned and recorded as consulting fees relating to these agreements.
	During the period ended September 30, 2014, the Company entered into Advisory Board Agreements with two (2) additional individuals. Pursuant to the Advisory Board Agreements, these additional Advisory Board Members agreed to provide advisory service to the Board and officers of the Company on various business matters for one (1) year in exchange for 150,000 shares in the aggregate of restricted common stock of the Company. The restricted stock will vest after one (1) year, and is subject to a lock-up period of one (1) year after vesting. For the period ended September 30, 2014, 54,167 common shares, valued at $1.00 per share, or $54,167, were earned and recorded as consulting fees relating to these agreements.
	Authorization of Stock Grants to Consultants
	Upon consummation of the Merger on April 28, 2014, the Company assumed seven (7) Consulting Services Agreements (“2014 Consulting Agreements”) entered into by Loton prior to the Merger with seven (7) consultants. Pursuant to the Consulting Agreements, the Company agreed to issue a total of 315,000 shares of the Company’s restricted common stock to the consultants for services to be performed for one (1) year. These shares will vest in two (2) years, and are subject to a lock-up period of two (2) years after vesting. These restricted shares were valued at $1.00 per share or $315,000 on the date of grant and are being amortized over the service period. For the period ended September 30, 2014, the Company recognized $131,250 as consulting fees relating to these agreements.
	During the period ended September 30, 2014, the Company entered into a capital markets advisory and placement agent agreement with Merriman Capital, Inc. (the “Agreement”). Pursuant to the Agreement, Merriman Capital agreed to provide capital markets advisory services to the Company for three months, subject to written extensions thereafter, in exchange for 10,000 shares of restricted common stock of the Company for the first three engaged months of advisory services. Merriman will receive capital market advisory fees of $5,000 in cash and $5,000 in equity-in-lieu of cash per engaged month thereafter, upon written confirmation of renewal. Either party may terminate the relationship at any time by providing thirty (30) calendar days written notice to the other party. For the period ended September 30, 2014, 50,000 common shares, valued at $1.00 per share, or $50,000, were earned and recorded as consulting fees relating to this Agreement.
	Warrants
	Assumed Warrants Issued in September 2011 by Loton
	Upon consummation of the Merger on April 28, 2014, the Company assumed the September 23, 2011warrant issued to Trinad LLC, pursuant to the Management Agreement, to purchase 1,125,000 shares of the Company’s common stock at an exercise price of $0.15 per share expiring ten (10) years from the date of original issuance.
	Summary of Warrant Activities
	The table below summarizes the Company’s warrant activities:
						Exercise						Fair Value at			Aggregate
			Number of			Price Range			Weighted Average			Date of			Intrinsic
			Warrant Shares			Per Share			Exercise Price			Issuance			Value
	Balance, March 31, 2014			1,125,000		$	0.15		$	0.15		$	82,575		$	-
	Granted			-			-			-			-			-
	Canceled for cashless exercise			(-)			-			-			-			-
	Exercised (Cashless)			(-)			-			-			-			-
	Exercised			(-)			-			-			-			-
	Expired			-			-			-			-			-
	Balance, September 30, 2014			1,125,000		$	0.15		$	0.15		$	82,575			-
	Amortized, September 30, 2014			1,125,000			0.15			0.15			82,575			-
	Unamortized, September 30, 2014			-		$	-		$	-		$	-			-
	The following table summarizes information concerning outstanding and exercisable warrants as of September 30, 2014:
				Warrants Outstanding									Warrants Exercisable
							Average									Average
							Remaining			Weighted						Remaining		Weighted
	Range of			Number			Contractual			Average			Number			Contractual		Average
	Exercise Prices			Outstanding			Life (in years)			Exercise Price			Exercisable			Life  (in years)		Exercise Price
	$	0.15			1,125,000			6.98		$	0.15			1,125,000			6.98	$	0.15

Concentration_of_Credit_Risk

Concentration of Credit Risk	6 Months Ended
	Sep. 30, 2014
Risks and Uncertainties [Abstract]	'
Concentration Risk Disclosure [Text Block]	'
	Note 8 - Concentration of Credit Risk
	Credit Risk Arising from Financial Instruments
	Financial instruments that potentially subject the Company to significant concentration of credit risk consist primarily of cash and cash equivalents.
	As of September 30, 2014, substantially all of the Company’s cash and cash equivalents were held by major financial institutions in the United Kingdom and the balance at certain accounts may exceed the maximum amount insured by the Financial Services Compensation Scheme (FSCS) (£85,000 per account, per authorized institution as of December 31, 2010).  However, the Company has not experienced losses on these accounts and management believes that the Company is not exposed to significant risks on such accounts.

Foreign_Operations

Foreign Operations	6 Months Ended
	Sep. 30, 2014
Foreign Currency [Abstract]	'
Foreign Currency Disclosure [Text Block]	'
	Note 9 - Foreign Operations
	Foreign Operations
	The Company’s operations are carried out in the United Kingdom (“UK”). Accordingly, the Company’s business, financial condition and results of operations may be influenced by the political, economic and legal environments in the UK. The Company’s business may be influenced by changes in governmental policies with respect to laws and regulations, anti-inflationary measures, currency fluctuation and remittances and methods of taxation, among other things.

Subsequent_Events

Subsequent Events	6 Months Ended
	Sep. 30, 2014
Subsequent Events [Abstract]	'
Subsequent Events [Text Block]	'
	Note 10 – Subsequent Events
	The Company has evaluated all events that occurred after the balance sheet date through the date when the financial statements were issued to determine if they must be reported. The management of the Company determined that there were certain reportable subsequent event(s) to be disclosed as follows.
	On October 30, 2014, the Company entered into a Forbearance Agreement (the “Forbearance Agreement”) with Mr. Bengough, Mr. Ellin, and JJAT whereby the parties agreed to forbear pursuit of any claims relating to the Share Exchange (as defined), the Variation Agreement, the related Shareholders Agreement amongst the parties dated February 12, 2014 (the “Shareholders Agreement”), and the promissory notes (the “Notes”) and other documents entered into pursuant to the Shareholder’s Agreement during the term of the Forbearance Agreement, which is terminable by any party upon fifteen days prior written notice following a 90-day period from October 30, 2014.
	Pursuant to the terms of the Forbearance Agreement, OCL made a payment to JJAT in the amount of $500,000 to be applied to the principal under the OBAR Expense Note (as such term is defined in the Variation Agreement) and an amount of $250,000 was concurrently credited to the principal under the OB Expense Note (as such term is defined in the Variation Agreement). Following entry into the Forbearance Agreement, a total of $876,124 of principal remained outstanding under the OBAR Expense Note and a total of $438,062 of principal remained outstanding under the OB Expense Note. Interest continued to accrue under the both notes. No other terms of any of the Notes were amended and the parties to the Forbearance Agreement reaffirmed their obligations under the Notes, except that the parties to the OB Purchase Note (as such term is defined in the Variation Agreement) agreed that the balance of the OB Purchase Note as already outstanding as principal under other of the Notes and that the OB Purchase Note was fully discharged.
	The parties also agreed under the terms of the Forbearance Agreement to pursue sale negotiations of the Company’s interest in OCHL and OCL including by retaining an investment banking firm in the first quarter of 2015, if the sale process is not completed by December 31, 2014.

Significant_and_Critical_Accou1

Significant and Critical Accounting Policies and Practices (Policies)

6 Months Ended

Sep. 30, 2014

Accounting Policies [Abstract]

'

Basis of Accounting, Policy [Policy Text Block]

'

Basis of Presentation - Unaudited Interim Financial Information

The accompanying unaudited interim consolidated financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information, and with the rules and regulations of the United States Securities and Exchange Commission (“SEC”) to Form 10-Q and Article 8 of Regulation S-X.  Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements.  The unaudited interim financial statements furnished reflect all adjustments (consisting of normal recurring accruals) which are, in the opinion of management, necessary to a fair statement of the results for the interim periods presented.  Interim results are not necessarily indicative of the results for the full year.  These unaudited interim consolidated financial statements should be read in conjunction with the consolidated financial statements of Obar Camden Holdings Limited for the fiscal year ended March 31, 2014 and notes thereto contained in the Form 10-K information for OCHL set forth in the Company’s Amendment to its Current Report on Form 8-K/A filed with the SEC on June 30, 2014.

Fiscal Period, Policy [Policy Text Block]

'

Fiscal Year End

On June 30, 2014, in connection with the closing of the Merger, the Company changed its fiscal year-end date from April 30 to March 31.

Use of Estimates, Policy [Policy Text Block]

'

Use of Estimates and Assumptions and Critical Accounting Estimates and Assumptions

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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(s) of the financial statements and the reported amounts of revenues and expenses during the reporting period(s).

Critical accounting estimates are estimates for which (a) the nature of the estimate is material due to the levels of subjectivity and judgment necessary to account for highly uncertain matters or the susceptibility of such matters to change and (b) the impact of the estimate on financial condition or operating performance is material. The Company’s critical accounting estimates and assumptions affecting the financial statements were:

(i)

Allowance for doubtful accounts: Management’s estimate of the allowance for doubtful accounts is based on historical sales, historical loss levels, and an analysis of the collectability of individual accounts; and general economic conditions that may affect a client’s ability to pay. The Company evaluated the key factors and assumptions used to develop the allowance in determining that it is reasonable in relation to the financial statements taken as a whole.

(ii)

Inventory Obsolescence and Markdowns: The Company’s estimate of potentially excess and slow-moving inventories is based on evaluation of inventory levels and aging, review of inventory turns and historical sales experiences. The Company’s estimate of reserve for inventory shrinkage is based on the historical results of physical inventory cycle counts.

(iii)

Fair value of long-lived assets: Fair value is generally determined using the asset’s expected future discounted cash flows or market value, if readily determinable. If long-lived assets are determined to be recoverable, but the newly determined remaining estimated useful lives are shorter than originally estimated, the net book values of the long-lived assets are depreciated over the newly determined remaining estimated useful lives. The Company considers the following to be some examples of important indicators that may trigger an impairment review: (i) significant under-performance or losses of assets relative to expected historical or projected future operating results; (ii) significant changes in the manner or use of assets or in the Company’s overall strategy with respect to the manner or use of the acquired assets or changes in the Company’s overall business strategy; (iii) significant negative industry or economic trends; (iv) increased competitive pressures; (v) a significant decline in the Company’s stock price for a sustained period of time; and (vi) regulatory changes. The Company evaluates acquired assets for potential impairment indicators at least annually and more frequently upon the occurrence of such events;

(iv)

Valuation allowance for deferred tax assets: Management assumes that the realization of the Company’s net deferred tax assets resulting from its net operating loss (“NOL”) carry–forwards for Federal income tax purposes that may be offset against future taxable income was not considered more likely than not and accordingly, the potential tax benefits of the net loss carry-forwards are offset by a full valuation allowance. Management made this assumption based on (a) the Company has incurred recurring losses, (b) general economic conditions, and (c) its ability to raise additional funds to support its daily operations by way of a public or private offering, among other factors;

(v)

Estimates and assumptions used in valuation of equity instruments: Management estimates expected term of share options and similar instruments, expected volatility of the Company’s common shares and the method used to estimate it, expected annual rate of quarterly dividends, and risk free rate(s) to value share options and similar instruments.

These significant accounting estimates or assumptions bear the risk of change due to the fact that there are uncertainties attached to these estimates or assumptions, and certain estimates or assumptions are difficult to measure or value.

Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable in relation to the financial statements taken as a whole under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources.

Management regularly evaluates the key factors and assumptions used to develop the estimates utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions. After such evaluations, if deemed appropriate, those estimates are adjusted accordingly.

Actual results could differ from those estimates.

Consolidation, Policy [Policy Text Block]

'

Principles of Consolidation

The Company applies the guidance of Topic 810 “Consolidation” of the FASB Accounting Standards Codification ("ASC") to determine whether and how to consolidate another entity. Pursuant to ASC Paragraph 810-10-15-10 all majority-owned subsidiaries—all entities in which a parent has a controlling financial interest—shall be consolidated except (1) when control does not rest with the parent, the majority owner; (2) if the parent is a broker-dealer within the scope of Topic 940 and control is likely to be temporary; (3) consolidation by an investment company within the scope of Topic 946 of a non-investment-company investee. Pursuant to ASC Paragraph 810-10-15-8 the usual condition for a controlling financial interest is ownership of a majority voting interest, and, therefore, as a general rule ownership by one reporting entity, directly or indirectly, of more than 50 percent of the outstanding voting shares of another entity is a condition pointing toward consolidation. The power to control may also exist with a lesser percentage of ownership, for example, by contract, lease, agreement with other stockholders, or by court decree. The Company consolidates all less-than-majority-owned subsidiaries in which the parent’s power to control exists.

The Company's consolidated subsidiary and/or entity is as follows:

Name of consolidated subsidiary

State or other jurisdiction of

Date of incorporation or formation

or entity

incorporation or organization

(date of acquisition, if applicable)

Attributable interest

KoKo (Camden) Holdings (US), Inc.

Delaware

17-Mar-14

100

%

Koko (Camden) Limited

United Kingdom

7-Nov-13

100

%

Obar (Camden) Holdings Limited

United Kingdom

17-Oct-12

50

%

Obar (Camden) Limited

United Kingdom

13-Nov-03

50

%

The consolidated financial statements include all accounts of the Company and the consolidated subsidiaries and/or entities as of reporting period ending date(s) and for the reporting period(s) then ended.

All inter-company balances and transactions have been eliminated.

Fair Value of Financial Instruments, Policy [Policy Text Block]

'

Fair Value of Financial Instruments

The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and has adopted paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 of the FASB Accounting Standards Codification establishes a framework for measuring fair value in generally accepted accounting principles (GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, paragraph 820-10-35-37 of the FASB Accounting Standards Codification establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by paragraph 820-10-35-37 of the FASB Accounting Standards Codification are described below:

Level 1

Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.

Level 2

Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.

Level 3

Pricing inputs that are generally observable inputs and not corroborated by market data.

Financial assets are considered Level 3 when their fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption or input is unobservable.

The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level input that is significant to the fair value measurement of the instrument.

The carrying amounts of the Company’s financial assets and liabilities, such as cash, prepaid expenses, accounts payable and accrued expenses, and payroll liabilities approximate their fair values because of the short maturity of these instruments.

Transactions involving related parties cannot be presumed to be carried out on an arm's-length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm's-length transactions unless such representations can be substantiated.

Fair Value Of Non-Financial Assets Or Liabilities Measured On Recurring Basis [Policy Text Block]

'

Fair Value of Non-Financial Assets or Liabilities Measured on a Recurring Basis

The Company’s non-financial assets include inventories. The Company identifies potentially excess and slow-moving inventories by evaluating turn rates, inventory levels and other factors. Excess quantities are identified through evaluation of inventory aging, review of inventory turns and historical sales experiences. The Company provides lower of cost or market reserves for such identified excess and slow-moving inventories. The Company establishes a reserve for inventory shrinkage, if any, based on the historical results of physical inventory cycle counts.

Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]

'

Carrying Value, Recoverability and Impairment of Long-Lived Assets

The Company has adopted Section 360-10-35 of the FASB Accounting Standards Codification for its long-lived assets. Pursuant to ASC Paragraph 360-10-35-17 an impairment loss shall be recognized only if the carrying amount of a long-lived asset (asset group) is not recoverable and exceeds its fair value. The carrying amount of a long-lived asset (asset group) is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset (asset group). That assessment shall be based on the carrying amount of the asset (asset group) at the date it is tested for recoverability. An impairment loss shall be measured as the amount by which the carrying amount of a long-lived asset (asset group) exceeds its fair value. Pursuant to ASC Paragraph 360-10-35-20 if an impairment loss is recognized, the adjusted carrying amount of a long-lived asset shall be its new cost basis. For a depreciable long-lived asset, the new cost basis shall be depreciated (amortized) over the remaining useful life of that asset. Restoration of a previously recognized impairment loss is prohibited.

Pursuant to ASC Paragraph 360-10-35-21, the Company’s long-lived asset (asset group) is tested for recoverability whenever events or changes in circumstances indicate that its carrying amount may not be recoverable. The Company considers the following to be some examples of such events or changes in circumstances that may trigger an impairment review: (a) significant decrease in the market price of a long-lived asset (asset group); (b) A significant adverse change in the extent or manner in which a long-lived asset (asset group) is being used or in its physical condition; (c) A significant adverse change in legal factors or in the business climate that could affect the value of a long-lived asset (asset group), including an adverse action or assessment by a regulator; (d) An accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of a long-lived asset (asset group); (e) A current-period operating or cash flow loss combined with a history of operating or cash flow losses or a projection or forecast that demonstrates continuing losses associated with the use of a long-lived asset (asset group); and (f) A current expectation that, more likely than not, a long-lived asset (asset group) will be sold or otherwise disposed of significantly before the end of its previously estimated useful life. The Company tests its long-lived assets for potential impairment indicators at least annually and more frequently upon the occurrence of such events.

Pursuant to ASC Paragraphs 360-10-45-4 and 360-10-45-5, an impairment loss recognized for a long-lived asset (asset group) to be held and used shall be included in income from continuing operations before income taxes in the income statement of a business entity. If a subtotal such as income from operations is presented, it shall include the amount of that loss. A gain or loss recognized on the sale of a long-lived asset (disposal group) that is not a component of an entity shall be included in income from continuing operations before income taxes in the income statement of a business entity. If a subtotal such as income from operations is presented, it shall include the amounts of those gains or losses.

Cash and Cash Equivalents, Policy [Policy Text Block]

'

Cash Equivalents

The Company considers all highly liquid investments with maturities of three months or less at the time of purchase to be cash equivalents.

Receivables, Trade and Other Accounts Receivable, Allowance for Doubtful Accounts, Policy [Policy Text Block]

'

Accounts Receivable and Allowance for Doubtful Accounts

Accounts receivable are recorded at the invoiced amount, net of an allowance for doubtful accounts. The Company follows paragraph 310-10-50-9 of the FASB Accounting Standards Codification to estimate the allowance for doubtful accounts. The Company performs on-going credit evaluations of its customers and adjusts credit limits based upon payment history and the customer’s current credit worthiness, as determined by the review of their current credit information; and determines the allowance for doubtful accounts based on historical write-off experience, customer specific facts and general economic conditions that may affect a client’s ability to pay.

Pursuant to paragraph 310-10-50-2 of the FASB Accounting Standards Codification account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. The Company has adopted paragraph 310-10-50-6 of the FASB Accounting Standards Codification and determine when receivables are past due or delinquent based on how recently payments have been received.

Outstanding account balances are reviewed individually for collectability. The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in the Company’s existing accounts receivable. Bad debt expense is included in general and administrative expenses, if any.

There was no allowance for doubtful accounts at September 30, 2014 or March 31, 2014.

The Company does not have any off-balance-sheet credit exposure to its customers at September 30, 2014 or March 31, 2014.

Inventory, Policy [Policy Text Block]

'

Inventories

Inventory Valuation

The Company values inventories, consisting of consumables and purchased merchandise for resale, at the lower of cost or market. Cost is determined on the first-in and first-out (“FIFO”) method. The Company reduces inventories for the diminution of value, resulting from product obsolescence, damage or other issues affecting marketability, equal to the difference between the cost of the inventory and its estimated market value.  Factors utilized in the determination of estimated market value include (i) current sales data, (ii) estimates of future demand, (iii) competitive pricing pressures, and (iv) product expiration dates.

Inventory Obsolescence and Markdowns

The Company evaluates its current level of inventories considering historical sales and other factors and, based on this evaluation, classify inventory markdowns in the statements of income as a component of cost of sales pursuant to Paragraph 420-10-S99 of the FASB Accounting Standards Codification to adjust inventories to net realizable value. These markdowns are estimates, which could vary significantly from actual requirements if future economic conditions, customer demand or competition differ from expectations.

The Company normally carries approximately four weeks’ worth of pre-packaged and fresh food, soft drinks and liquor supplies and replenishes them when the number of individual items falls below the reorder point.

Lower of Cost or Market Adjustments

There was no lower of cost or market adjustments for the reporting period ended September 30, 2014 or 2013.

Slow-Moving or Obsolescence Markdowns

The Company recorded no inventory obsolescence adjustments for the reporting period ended September 30, 2014 or 2013.

Property, Plant and Equipment, Policy [Policy Text Block]

'

Property and Equipment

Property and equipment is recorded at cost. Expenditures for major additions and betterments are capitalized. Maintenance and repairs are charged to operations as incurred. Depreciation is computed by the straight-line method (after taking into account their respective estimated residual values) over the estimated useful lives of the respective assets as follows:

Estimated Useful

Life (Years)

Leasehold improvement

25

Furniture and fixtures

5

Production and entertainment equipment

10

Office equipment

5

(*) Amortized on a straight-line basis over the term of the lease or the estimated useful lives, whichever is shorter.

Upon sale or retirement, the related cost and accumulated depreciation are removed from the accounts and any gain or loss is reflected in the statements of operations.

Lease, Policy [Policy Text Block]

'

Leases

Lease agreements are evaluated to determine whether they are capital leases or operating leases in accordance with paragraph 840-10-25-1 of the FASB Accounting Standards Codification (“Paragraph 840-10-25-1”). Pursuant to Paragraph 840-10-25-1, a lessee and a lessor shall consider whether a lease meets any of the following four criteria as part of classifying the lease at its inception under the guidance in the Lessees Subsection of this Section (for the lessee) and the Lessors Subsection of this Section (for the lessor): a. Transfer of ownership. The lease transfers ownership of the property to the lessee by the end of the lease term. This criterion is met in situations in which the lease agreement provides for the transfer of title at or shortly after the end of the lease term in exchange for the payment of a nominal fee, for example, the minimum required by statutory regulation to transfer title. b. Bargain purchase option. The lease contains a bargain purchase option. c. Lease term. The lease term is equal to 75 percent or more of the estimated economic life of the leased property. d. Minimum lease payments. The present value at the beginning of the lease term of the minimum lease payments, excluding that portion of the payments representing executory costs such as insurance, maintenance, and taxes to be paid by the lessor, including any profit thereon, equals or exceeds 90 percent of the excess of the fair value of the leased property to the lessor at lease inception over any related investment tax credit retained by the lessor and expected to be realized by the lessor. In accordance with paragraphs 840-10-25-29 and 840-10-25-30, if at its inception a lease meets any of the four lease classification criteria in Paragraph 840-10-25-1, the lease shall be classified by the lessee as a capital lease; and if none of the four criteria in Paragraph 840-10-25-1 are met, the lease shall be classified by the lessee as an operating lease. Pursuant to Paragraph 840-10-25-31 a lessee shall compute the present value of the minimum lease payments using the lessee's incremental borrowing rate unless both of the following conditions are met, in which circumstance the lessee shall use the implicit rate: a. It is practicable for the lessee to learn the implicit rate computed by the lessor. b. The implicit rate computed by the lessor is less than the lessee's incremental borrowing rate. Capital lease assets are depreciated on a straight line method, over the capital lease assets estimated useful lives consistent with the Company’s normal depreciation policy for tangible fixed assets. Interest charges are expensed over the period of the lease in relation to the carrying value of the capital lease obligation.

Operating leases primarily relate to the Company’s leases of nightclub and concert performance venue spaces. When the terms of an operating lease include tenant improvement allowances, periods of free rent, rent concessions, and/or rent escalation amounts, the Company establishes a deferred rent liability for the difference between the scheduled rent payment and the straight-line rent expense recognized, which is amortized over the underlying lease term on a straight-line basis as a reduction of rent expense.

Intangible Assets, Finite-Lived, Policy [Policy Text Block]

'

Intangible Assets Other Than Goodwill

The Company has adopted Subtopic 350-30 of the FASB Accounting Standards Codification for intangible assets other than goodwill. Under the requirements, the Company amortizes the acquisition costs of intangible assets other than goodwill on a straight-line basis over their estimated useful lives, the terms of the exclusive licenses and/or agreements, or the terms of legal lives of the patents, whichever is shorter. Upon becoming fully amortized, the related cost and accumulated amortization are removed from the accounts.

Website Development Costs [Policy Text Block]

'

Website Development Costs

The Company has adopted Subtopic 350-50 of the FASB Accounting Standards Codification for website development costs. Under the requirements of Sections 350-50-15 and 350-50-25, the Company capitalizes costs incurred to develop a website as website development costs, which are amortized on a straight-line basis over the estimated useful lives of three (3) years. Upon becoming fully amortized, the related cost and accumulated amortization are removed from the accounts.

Related Party Transaction [Policy Text Block]

'

Related Parties

The Company follows subtopic 850-10 of the FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions.

Pursuant to section 850-10-20 the related parties include a) affiliates (“Affiliate” means, with respect to any specified Person, any other Person that, directly or indirectly through one or more intermediaries, controls, is controlled by or is under common control with such Person, as such terms are used in and construed under Rule 405 under the Securities Act) of the Company; b) entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of section 825–10–15, to be accounted for by the equity method by the investing entity; c) trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; d) principal owners of the Company; e) management of the Company; f) other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and g) other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests.

The financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of consolidated or combined financial statements is not required in those statements. The disclosures shall include: a) the nature of the relationship(s) involved; b) a description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; c) the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and d) amounts due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement.

Commitments and Contingencies, Policy [Policy Text Block]

'

Commitments and Contingencies

The Company follows subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies. Certain conditions may exist as of the date the consolidated financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein.

If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s consolidated financial statements. If the assessment indicates that a potentially material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed.

Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed.

Revenue Recognition, Policy [Policy Text Block]

'

Revenue Recognition

The Company follows paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition. The Company will recognize revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the product has been shipped or the services have been rendered to the customer, (iii) the sales price is fixed or determinable, and (iv) collectability is reasonably assured. In addition to the aforementioned general policy, the following are the specific revenue recognition policies:

Revenue from ticket sales from events and concerts is recognized when the performance occurs. Ticket sales collected in advance of an event date are recorded as deferred revenue.

The Company evaluates the criteria outlined in Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") Subtopic 605-45, "Revenue Recognition—Principal Agent Considerations," in determining whether it is appropriate to record the gross amount of revenues and related costs or the net revenues. Under the guidance of ASC Subtopic 605-45, if the Company is the primary obligor to perform the services being sold, has general inventory risk as it pertains to recruiting and compensating the talent, has the ability to control the ticket pricing, has discretion in selecting the talent, is involved in the production of the event, generally bears the majority of the credit or collection risk, or has several but not all of these indicators, revenue is recorded gross. If the Company does not have several of these indicators, it records revenues or losses on a net basis.

In accordance with the guidance Subtopic 605-45, for the majority of the Company's events, the Company has several of the above indicators and therefore it recognizes revenue gross as a principal. Additionally, the Company charges for and collects ticketing and credit card processing surcharges and records the amounts in revenue on a gross basis. Actual expenses paid to the ticket service provider and credit card merchant processors are reflected in expenses.

Net sales of products and services represent the invoiced value of goods or services, net of value added taxes (“VAT”). The Company is subject to VAT which is levied on all of the Company’s products and services at the rate of 20% on the invoiced value of sales. Sales or Output VAT is borne by customers in addition to the invoiced value of sales and purchases and Purchase or Input VAT is borne by the Company in addition to the invoiced value of purchases.

Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]

'

Stock-Based Compensation for Obtaining Employee Services

The Company accounts for share-based payment transactions issued to employees under the guidance of the Topic 718 Compensation—Stock Compensation of the FASB Accounting Standards Codification (“ASC Topic 718”).

Pursuant to ASC Section 718-10-20 an employee is an individual over whom the grantor of a share-based compensation award exercises or has the right to exercise sufficient control to establish an employer-employee relationship based on common law as illustrated in case law and currently under U.S. Internal Revenue Service (“IRS”) Revenue Ruling 87-41. A nonemployee director does not satisfy this definition of employee. Nevertheless, nonemployee directors acting in their role as members of a board of directors are treated as employees if those directors were elected by the employer’s shareholders or appointed to a board position that will be filled by shareholder election when the existing term expires. However, that requirement applies only to awards granted to nonemployee directors for their services as directors. Awards granted to nonemployee directors for other services shall be accounted for as awards to non-employees.

Pursuant to ASC Paragraphs 718-10-30-2 and 718-10-30-3 a share-based payment transaction with employees shall be measured based on the fair value of the equity instruments issued and an entity shall account for the compensation cost from share-based payment transactions with employees in accordance with the fair value-based method, i.e., the cost of services received from employees in exchange for awards of share-based compensation generally shall be measured based on the grant-date fair value of the equity instruments issued or the fair value of the liabilities incurred/settled.

Pursuant to ASC Paragraphs 718-10-30-6 and 718-10-30-9 the measurement objective for equity instruments awarded to employees is to estimate the fair value at the grant date of the equity instruments that the entity is obligated to issue when employees have rendered the requisite service and satisfied any other conditions necessary to earn the right to benefit from the instruments (for example, to exercise share options). That estimate is based on the share price and other pertinent factors, such as expected volatility, at the grant date. As such, the fair value of an equity share option or similar instrument shall be estimated using a valuation technique such as an option pricing model. For this purpose, a similar instrument is one whose fair value differs from its intrinsic value, that is, an instrument that has time value.

If the Company’s common shares are traded in one of the national exchanges the grant-date share price of the Company’s common stock will be used to measure the fair value of the common shares issued, however, if the Company’s common shares are thinly traded the use of share prices established in its most recent private placement memorandum (“PPM”), or weekly or monthly price observations would generally be more appropriate than the use of daily price observations as such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market.

Pursuant to ASC Paragraph 718-10-55-21, if an observable market price is not available for a share option or similar instrument with the same or similar terms and conditions, an entity shall estimate the fair value of that instrument using a valuation technique or model that meets the requirements in paragraph 718-10-55-11 and takes into account, at a minimum, all of the following factors:

a.

The exercise price of the option.

b.

The expected term of the option, taking into account both the contractual term of the option and the effects of employees’ expected exercise and post-vesting employment termination behavior: The expected life of options and similar instruments represents the period of time the option and/or warrant are expected to be outstanding.  Pursuant to paragraph 718-10-S99-1, it may be appropriate to use the simplified method, i.e., expected term =(vesting term + original contractual term) / 2), if (i) A company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate expected term due to the limited period of time its equity shares have been publicly traded; (ii) A company significantly changes the terms of its share option grants or the types of employees that receive share option grants such that its historical exercise data may no longer provide a reasonable basis upon which to estimate expected term; or (iii) A company has or expects to have significant structural changes in its business such that its historical exercise data may no longer provide a reasonable basis upon which to estimate expected term. The Company uses the simplified method to calculate expected term of share options and similar instruments as the company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate expected term.

c.

The current price of the underlying share.

d.

The expected volatility of the price of the underlying share for the expected term of the option.  Pursuant to ASC Paragraph 718-10-55-25 a newly publicly traded entity might base expectations about future volatility on the average volatilities of similar entities for an appropriate period following their going public. A nonpublic entity might base its expected volatility on the average volatilities of otherwise similar public entities. For purposes of identifying otherwise similar entities, an entity would likely consider characteristics such as industry, stage of life cycle, size, and financial leverage. Because of the effects of diversification that are present in an industry sector index, the volatility of an index should not be substituted for the average of volatilities of otherwise similar entities in a fair value measurement.  Pursuant to paragraph 718-10-S99-1 if shares of a company are thinly traded the use of weekly or monthly price observations would generally be more appropriate than the use of daily price observations as the volatility calculation using daily observations for such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market.  The Company uses the average historical volatility of the comparable companies over the expected term of the share options or similar instruments as its expected volatility.

e.

The expected dividends on the underlying share for the expected term of the option.  The expected dividend yield is based on the Company’s current dividend yield as the best estimate of projected dividend yield for periods within the expected term of the share options and similar instruments.

f.

The risk-free interest rate(s) for the expected term of the option. Pursuant to ASC 718-10-55-28 a U.S. entity issuing an option on its own shares must use as the risk-free interest rates the implied yields currently available from the U.S. Treasury zero-coupon yield curve over the contractual term of the option if the entity is using a lattice model incorporating the option’s contractual term. If the entity is using a closed-form model, the risk-free interest rate is the implied yield currently available on U.S. Treasury zero-coupon issues with a remaining term equal to the expected term used as the assumption in the model.

Pursuant to ASC Paragraphs 718-10-30-11 and 718-10-30-17, a restriction that stems from the forfeitability of instruments to which employees have not yet earned the right, such as the inability either to exercise a non-vested equity share option or to sell non-vested shares, is not reflected in estimating the fair value of the related instruments at the grant date. Instead, those restrictions are taken into account by recognizing compensation cost only for awards for which employees render the requisite service and a non-vested equity share or non-vested equity share unit awarded to an employee shall be measured at its fair value as if it were vested and issued on the grant date.

Pursuant to ASC Paragraphs 718-10-35-2 and 718-10-35-3, the compensation cost for an award of share-based employee compensation classified as equity shall be recognized over the requisite service period, with a corresponding credit to equity (generally, paid-in capital). The requisite service period is the period during which an employee is required to provide service in exchange for an award, which often is the vesting period. The total amount of compensation cost recognized at the end of the requisite service period for an award of share-based compensation shall be based on the number of instruments for which the requisite service has been rendered (that is, for which the requisite service period has been completed). An entity shall base initial accruals of compensation cost on the estimated number of instruments for which the requisite service is expected to be rendered. That estimate shall be revised if subsequent information indicates that the actual number of instruments is likely to differ from previous estimates. The cumulative effect on current and prior periods of a change in the estimated number of instruments for which the requisite service is expected to be or has been rendered shall be recognized in compensation cost in the period of the change. Previously recognized compensation cost shall not be reversed if an employee share option (or share unit) for which the requisite service has been rendered expires unexercised (or unconverted).

Under the requirement of ASC Paragraph 718-10-35-8, the Company made a policy decision to recognize compensation cost for an award with only service conditions that has a graded vesting schedule on a straight-line basis over the requisite service period for the entire award.

Equity Instruments Issued [Policy Text Block]

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Equity Instruments Issued to Parties Other Than Employees for Acquiring Goods or Services

The Company accounts for equity instruments issued to parties other than employees for acquiring goods or services under the guidance of Sub-topic 505-50 of the FASB Accounting Standards Codification (“Sub-topic 505-50”).

Pursuant to ASC paragraph 505-50-25-7, if fully vested, non-forfeitable equity instruments are issued at the date the grantor and grantee enter into an agreement for goods or services (no specific performance is required by the grantee to retain those equity instruments), then, because of the elimination of any obligation on the part of the counterparty to earn the equity instruments, a measurement date has been reached. A grantor shall recognize the equity instruments when they are issued (in most cases, when the agreement is entered into). Whether the corresponding cost is an immediate expense or a prepaid asset (or whether the debit should be characterized as contra-equity under the requirements of paragraph 505-50-45-1) depends on the specific facts and circumstances. Pursuant to ASC paragraph 505-50-45-1, a grantor may conclude that an asset (other than a note or a receivable) has been received in return for fully vested, non-forfeitable equity instruments that are issued at the date the grantor and grantee enter into an agreement for goods or services (and no specific performance is required by the grantee in order to retain those equity instruments). Such an asset shall not be displayed as contra-equity by the grantor of the equity instruments. The transferability (or lack thereof) of the equity instruments shall not affect the balance sheet display of the asset. This guidance is limited to transactions in which equity instruments are transferred to other than employees in exchange for goods or services.

Pursuant to Paragraphs 505-50-25-8 and 505-50-25-9, an entity may grant fully vested, non-forfeitable equity instruments that are exercisable by the grantee only after a specified period of time if the terms of the agreement provide for earlier exercisability if the grantee achieves specified performance conditions. Any measured cost of the transaction shall be recognized in the same period(s) and in the same manner as if the entity had paid cash for the goods or services or used cash rebates as a sales discount instead of paying with, or using, the equity instruments. A recognized asset, expense, or sales discount shall not be reversed if a stock option that the counterparty has the right to exercise expires unexercised.

Pursuant to ASC Paragraphs 505-50-30-2 and 505-50-30-11, share-based payment transactions with nonemployees shall be measured at the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. The issuer shall measure the fair value of the equity instruments in these transactions using the stock price and other measurement assumptions as of the earlier of the following dates, referred to as the measurement date: (a) The date at which a commitment for performance by the counterparty to earn the equity instruments is reached (a performance commitment); or (b) The date at which the counterparty's performance is complete. If the Company’s common shares are traded in one of the national exchanges the grant-date share price of the Company’s common stock will be used to measure the fair value of the common shares issued, however, if the Company’s common shares are thinly traded the use of share prices established in the Company’s most recent private placement memorandum (“PPM”), or weekly or monthly price observations would generally be more appropriate than the use of daily price observations as such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market.

Pursuant to ASC Paragraph 718-10-55-21, if an observable market price is not available for a share option or similar instrument with the same or similar terms and conditions, an entity shall estimate the fair value of that instrument using a valuation technique or model that meets the requirements in paragraph 718-10-55-11 and takes into account, at a minimum, all of the following factors:

a.

The exercise price of the option.

b.

The expected term of the option, taking into account both the contractual term of the option and the effects of employees’ expected exercise and post-vesting employment termination behavior: Pursuant to Paragraph 718-10-50-2(f)(2)(i) of the FASB Accounting Standards Codification the expected term of share options and similar instruments represents the period of time the options and similar instruments are expected to be outstanding taking into consideration of the contractual term of the instruments and holder’s expected exercise behavior into the fair value (or calculated value) of the instruments.  The Company uses historical data to estimate holder’s expected exercise behavior.  If the Company is a newly formed corporation or shares of the Company are thinly traded the contractual term of the share options and similar instruments is used as the expected term of share options and similar instruments as the Company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate expected term.

c.

The current price of the underlying share.

d.

The expected volatility of the price of the underlying share for the expected term of the option.  Pursuant to ASC Paragraph 718-10-55-25 a newly publicly traded entity might base expectations about future volatility on the average volatilities of similar entities for an appropriate period following their going public. A nonpublic entity might base its expected volatility on the average volatilities of otherwise similar public entities. For purposes of identifying otherwise similar entities, an entity would likely consider characteristics such as industry, stage of life cycle, size, and financial leverage. Because of the effects of diversification that are present in an industry sector index, the volatility of an index should not be substituted for the average of volatilities of otherwise similar entities in a fair value measurement.  Pursuant to paragraph 718-10-S99-1 if shares of a company are thinly traded the use of weekly or monthly price observations would generally be more appropriate than the use of daily price observations as the volatility calculation using daily observations for such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market.  The Company uses the average historical volatility of the comparable companies over the expected term of the share options or similar instruments as its expected volatility.

e.

The expected dividends on the underlying share for the expected term of the option.  The expected dividend yield is based on the Company’s current dividend yield as the best estimate of projected dividend yield for periods within the expected term of the share options and similar instruments.

f.

The risk-free interest rate(s) for the expected term of the option. Pursuant to ASC 718-10-55-28 a U.S. entity issuing an option on its own shares must use as the risk-free interest rates the implied yields currently available from the U.S. Treasury zero-coupon yield curve over the contractual term of the option if the entity is using a lattice model incorporating the option’s contractual term. If the entity is using a closed-form model, the risk-free interest rate is the implied yield currently available on U.S. Treasury zero-coupon issues with a remaining term equal to the expected term used as the assumption in the model.

Pursuant to ASC paragraph 505-50-S99-1, if the Company receives a right to receive future services in exchange for unvested, forfeitable equity instruments, those equity instruments are treated as unissued for accounting purposes until the future services are received (that is, the instruments are not considered issued until they vest). Consequently, there would be no recognition at the measurement date and no entry should be recorded.

Income Tax, Policy [Policy Text Block]

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Income Tax Provision

The Company follows paragraph 740-10-30-2 of the FASB Accounting Standards Codification, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. 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. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the Statements of Operations in the period that includes the enactment date.

The Company adopted the provisions of paragraph 740-10-25-13 of the FASB Accounting Standards Codification. Paragraph 740-10-25-13 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under paragraph 740-10-25-13, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Paragraph 740-10-25-13 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. The Company had no material adjustments to its liabilities for unrecognized income tax benefits according to the provisions of paragraph 740-10-25-13.

The estimated future tax effects of temporary differences between the tax basis of assets and liabilities are reported in the accompanying consolidated balance sheets, as well as tax credit carry-backs and carry-forwards. The Company periodically reviews the recoverability of deferred tax assets recorded on its consolidated balance sheets and provides valuation allowances as management deems necessary.

Management makes judgments as to the interpretation of the tax laws that might be challenged upon an audit and cause changes to previous estimates of tax liability. In addition, the Company operates within multiple taxing jurisdictions and is subject to audit in these jurisdictions. In management’s opinion, adequate provisions for income taxes have been made for all years. If actual taxable income by tax jurisdiction varies from estimates, additional allowances or reversals of reserves may be necessary.

Income Tax Uncertainties, Policy [Policy Text Block]

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Uncertain Tax Positions

The Company did not take any uncertain tax positions and had no adjustments to its income tax liabilities or benefits pursuant to the provisions of Section 740-10-25 for the interim period ended September 30, 2014 or 2013.

Limitation On Utilization Of Nols [Policy Text Block]

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Limitation on Utilization of NOLs due to Change in Control

Pursuant to the Internal Revenue Code Section 382 (“Section 382”), certain ownership changes may subject the NOL’s to annual limitations which could reduce or defer the NOL. Section 382 imposes limitations on a corporation’s ability to utilize NOLs if it experiences an “ownership change.” In general terms, an ownership change may result from transactions increasing the ownership of certain stockholders in the stock of a corporation by more than 50 percentage points over a three-year period. In the event of an ownership change, utilization of the NOLs would be subject to an annual limitation under Section 382 determined by multiplying the value of its stock at the time of the ownership change by the applicable long-term tax-exempt rate. Any unused annual limitation may be carried over to later years. The imposition of this limitation on its ability to use the NOLs to offset future taxable income could cause the Company to pay U.S. federal income taxes earlier than if such limitation were not in effect and could cause such NOLs to expire unused, reducing or eliminating the benefit of such NOLs.

Foreign Currency Transactions and Translations Policy [Policy Text Block]

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Foreign Currency Translation

The Company follows Section 830-10-45 of the FASB Accounting Standards Codification (“Section 830-10-45”) for foreign currency translation to translate the financial statements of the foreign subsidiary from the functional currency, generally the local currency, into U.S. Dollars.  Section 830-10-45 sets out the guidance relating to how a reporting entity determines the functional currency of a foreign entity (including of a foreign entity in a highly inflationary economy), re-measures the books of record (if necessary), and characterizes transaction gains and losses. Pursuant to Section 830-10-45, the assets, liabilities, and operations of a foreign entity shall be measured using the functional currency of that entity. An entity’s functional currency is the currency of the primary economic environment in which the entity operates; normally, that is the currency of the environment, or local currency, in which an entity primarily generates and expends cash.

The functional currency of each foreign subsidiary is determined based on management’s judgment and involves consideration of all relevant economic facts and circumstances affecting the subsidiary. Generally, the currency in which the subsidiary transacts a majority of its transactions, including billings, financing, payroll and other expenditures, would be considered the functional currency, but any dependency upon the parent and the nature of the subsidiary’s operations must also be considered.  If a subsidiary’s functional currency is deemed to be the local currency, then any gain or loss associated with the translation of that subsidiary’s financial statements is included in accumulated other comprehensive income. However, if the functional currency is deemed to be the U.S. Dollar, then any gain or loss associated with the re-measurement of these financial statements from the local currency to the functional currency would be included in the consolidated statements of income and comprehensive income (loss). If the Company disposes of foreign subsidiaries, then any cumulative translation gains or losses would be recorded into the consolidated statements of income and comprehensive income (loss).  If the Company determines that there has been a change in the functional currency of a subsidiary to the U.S. Dollar, any translation gains or losses arising after the date of change would be included within the statement of income and comprehensive income (loss).

Based on an assessment of the factors discussed above, the management of the Company determined the relevant subsidiaries’ local currencies to be their respective functional currencies.

The financial records of the Company's UK operating subsidiary are maintained in their local currency, the British Pound (“GBP”), which is the functional currency.  Assets and liabilities are translated from the local currency into the reporting currency, U.S. dollars, at the exchange rate prevailing at the balance sheet date.  Revenues and expenses are translated at weighted average exchange rates for the period to approximate translation at the exchange rates prevailing at the dates those elements are recognized in the consolidated financial statements.  Foreign currency  translation gain (loss) resulting from the process of translating the local currency financial statements into U.S. dollars are included in determining accumulated other comprehensive income in the consolidated statement of stockholders’ equity.

Unless otherwise noted, the rate presented below per U.S. $1.00 was the midpoint of the interbank rate as quoted by OANDA Corporation (www.oanda.com) contained in its consolidated financial statements.  Management believes that the difference between GBP vs. U.S. dollar exchange rate quoted by the Bank of England and GBP vs. U.S. dollar exchange rate reported by OANDA Corporation were immaterial.  Translations do not imply that the GBP amounts actually represent, or have been or could be converted into, equivalent amounts in U.S. dollars.   Translation of amounts from GBP into U.S. dollars has been made at the following exchange rates for the respective periods:

September 30, 2014

March 31, 2014

September 30, 2013

March 31, 2013

Balance sheets

0.6158

0.6009

0.6196

0.658

Statements of operations and comprehensive income (loss)

0.5965

0.6297

0.6483

0.6381

Earnings Per Share, Policy [Policy Text Block]

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Earnings per Share

Earnings per share ("EPS") is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic EPS is computed by dividing earnings by the weighted average number of shares of common stock outstanding during the period. Diluted EPS is computed by dividing earnings by the weighted average number of shares of common stock and potentially outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent shares issuance arrangement, stock options or warrants.

Pursuant to ASC Paragraphs 260-10-45-45-22 and 23 the dilutive effect of outstanding call options and warrants (and their equivalents) issued by the reporting entity shall be reflected in diluted EPS by application of the treasury stock method unless the provisions of paragraphs 260-10-45-35 through 45-36 and 260-10-55-8 through 55-11 require that another method be applied. Equivalents of options and warrants include non-vested stock granted to employees, stock purchase contracts, and partially paid stock subscriptions (see paragraph 260–10–55–23). Anti-dilutive contracts, such as purchased put options and purchased call options, shall be excluded from diluted EPS. Under the treasury stock method: a. Exercise of options and warrants shall be assumed at the beginning of the period (or at time of issuance, if later) and common shares shall be assumed to be issued. b. The proceeds from exercise shall be assumed to be used to purchase common stock at the average market price during the period. (See paragraphs 260-10-45-29 and 260-10-55-4 through 55-5.) c. The incremental shares (the difference between the number of shares assumed issued and the number of shares assumed purchased) shall be included in the denominator of the diluted EPS computation.

The Company’s contingent shares issuance arrangement, warrants are as follows:

Contingent shares issuance

arrangement, warrants

For the

For the

Reporting Period

Reporting Period

Ended

Ended

September 30,

September 30,

2014

2013

Warrant Shares

Upon consummation of the reverse merger on April 28, 2014, the Company assumed the September 23, 2011 warrant to purchase 1,125,000 shares of the Company’s common stock with an exercise price of $0.15 per share expiring ten (10) years from date of issuance

1,125,000

-

Total contingent shares issuance arrangement, warrants

1,125,000

-

Cash Flow Reporting [Policy Text Block]

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Cash Flows Reporting

The Company adopted paragraph 230-10-45-24 of the FASB Accounting Standards Codification for cash flows reporting, classifies cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category, and uses the indirect or reconciliation method (“Indirect method”) as defined by paragraph 230-10-45-25 of the FASB Accounting Standards Codification to report net cash flow from operating activities by adjusting net income to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income that do not affect operating cash receipts and payments. The Company reports the reporting currency equivalent of foreign currency cash flows, using the current exchange rate at the time of the cash flows and the effect of exchange rate changes on cash held in foreign currencies is reported as a separate item in the reconciliation of beginning and ending balances of cash and cash equivalents and separately provides information about investing and financing activities not resulting in cash receipts or payments in the period pursuant to paragraph 830-230-45-1 of the FASB Accounting Standards Codification.

Subsequent Events, Policy [Policy Text Block]

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Subsequent Events

The Company follows the guidance in Section 855-10-50 of the FASB Accounting Standards Codification for the disclosure of subsequent events. The Company will evaluate subsequent events through the date when the financial statements were issued. Pursuant to ASU 2010-09 of the FASB Accounting Standards Codification, the Company as an SEC filer considers its financial statements issued when they are widely distributed to users, such as through filing them on EDGAR.

New Accounting Pronouncements, Policy [Policy Text Block]

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Recently Issued Accounting Pronouncements

In April 2014, the FASB issued ASU No. 2014-08, Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity. The amendments in this Update change the requirements for reporting discontinued operations in Subtopic 205-20.

Under the new guidance, a discontinued operation is defined as a disposal of a component or group of components that is disposed of or is classified as held for sale and “represents a strategic shift that has (or will have) a major effect on an entity’s operations and financial results.” The ASU states that a strategic shift could include a disposal of (i) a major geographical area of operations, (ii) a major line of business, (iii) a major equity method investment, or (iv) other major parts of an entity. Although “major” is not defined, the standard provides examples of when a disposal qualifies as a discontinued operation.

The ASU also requires additional disclosures about discontinued operations that will provide more information about the assets, liabilities, income and expenses of discontinued operations. In addition, the ASU requires disclosure of the pre-tax profit or loss attributable to a disposal of an individually significant component of an entity that does not qualify for discontinued operations presentation in the financial statements.

The ASU is effective for public business entities for annual periods beginning on or after December 15, 2014, and interim periods within those years.

In May 2014, the FASB issued the FASB Accounting Standards Update No. 2014-09 “Revenue from Contracts with Customers (Topic 606)” (“ASU 2014-09”)

This guidance amends the existing FASB Accounting Standards Codification, creating a new Topic 606, Revenue from Contracts with Customer. The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services.

To achieve that core principle, an entity should apply the following steps:

1

Identify the contract(s) with the customer

2

Identify the performance obligations in the contract

3

Determine the transaction price

4

Allocate the transaction price to the performance obligations in the contract

5

Recognize revenue when (or as) the entity satisfies performance obligations

The ASU also provides guidance on disclosures that should be provided to enable financial statement users to understand the nature, amount, timing, and uncertainty of revenue recognition and cash flows arising from contracts with customers.  Qualitative and quantitative information is required about the following:

1

Contracts with customers – including revenue and impairments recognized, disaggregation of revenue, and information about contract balances and performance obligations (including the transaction price allocated to the remaining performance obligations)

2

Significant judgments and changes in judgments – determining the timing of satisfaction of performance obligations (over time or at a point in time), and determining the transaction price and amounts allocated to performance obligations

3

Assets recognized from the costs to obtain or fulfill a contract.

ASU 2014-09 is effective for periods beginning after December 15, 2016, including interim reporting periods within that reporting period for all public entities.  Early application is not permitted.

In June 2014, the FASB issued the FASB Accounting Standards Update No. 2014-12 “Compensation—Stock Compensation (Topic 718) : Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period” (“ASU 2014-12”).

The amendments clarify the proper method of 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 Update requires that a performance target that affects vesting and that could be achieved after the requisite service period be treated as a performance condition. The performance target should not be reflected in estimating the grant-date fair value of the award. Compensation cost should be recognized in the period in which it becomes probable that the performance target will be achieved and should represent the compensation cost attributable to the period(s) for which the requisite service has already been rendered.

The amendments in this Update are effective for annual periods and interim periods within those annual periods beginning after December 15, 2015. Earlier adoption is permitted.

Management does not believe that any recently issued, but not yet effective accounting pronouncements, when adopted, will have a material effect on the accompanying financial statements.

Significant_and_Critical_Accou2

Significant and Critical Accounting Policies and Practices (Tables)	6 Months Ended
	Sep. 30, 2014
Accounting Policies [Abstract]	'
Schedule of Subsidiary of Limited Liability Company or Limited Partnership, Description [Table Text Block]	'
	The Company's consolidated subsidiary and/or entity is as follows:
	Name of consolidated subsidiary	State or other jurisdiction of		Date of incorporation or formation
	or entity	incorporation or organization		(date of acquisition, if applicable)		Attributable interest
	KoKo (Camden) Holdings (US), Inc.	Delaware		17-Mar-14		100	%
	Koko (Camden) Limited	United Kingdom		7-Nov-13		100	%
	Obar (Camden) Holdings Limited	United Kingdom		17-Oct-12		50	%
	Obar (Camden) Limited	United Kingdom		13-Nov-03		50	%
Property, Plant and Equipment [Table Text Block]	'
	Depreciation is computed by the straight-line method (after taking into account their respective estimated residual values) over the estimated useful lives of the respective assets as follows:
							Estimated Useful
							Life (Years)
	Leasehold improvement							25
	Furniture and fixtures							5
	Production and entertainment equipment							10
	Office equipment							5
	(*) Amortized on a straight-line basis over the term of the lease or the estimated useful lives, whichever is shorter.
Schedule of Differences between Reported Amount and Reporting Currency Denominated Amount [Table Text Block]	'
	Translation of amounts from GBP into U.S. dollars has been made at the following exchange rates for the respective periods:
		September 30, 2014			March 31, 2014			September 30, 2013		March 31, 2013
	Balance sheets		0.6158			0.6009			0.6196		0.658
	Statements of operations and comprehensive income (loss)		0.5965			0.6297			0.6483		0.6381
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]	'
	The Company’s contingent shares issuance arrangement, warrants are as follows:
		Contingent shares issuance
		arrangement, warrants
		For the			For the
		Reporting Period			Reporting Period
		Ended			Ended
		September 30,			September 30,
		2014			2013
	Warrant Shares
	Upon consummation of the reverse merger on April 28, 2014, the Company assumed the September 23, 2011 warrant to purchase 1,125,000 shares of the Company’s common stock with an exercise price of $0.15 per share expiring ten (10) years from date of issuance		1,125,000			-
	Total contingent shares issuance arrangement, warrants		1,125,000			-

Prepayments_and_Other_Current_1

Prepayments and Other Current Assets (Tables)	6 Months Ended
	Sep. 30, 2014
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]	'
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Table Text Block]	'
	Prepayments and other current assets at September 30, 2014 and March 31, 2014 consist of the following:
		September 30, 2014		March 31, 2014
	Rent	$	-	$	228,131
	Taxes		59,511		121,972
	Insurance		70,833		127,397
	Other		13,371		84,818
	Total	$	143,715	$	562,318

Related_Party_Transactions_Tab

Related Party Transactions (Tables)	6 Months Ended
	Sep. 30, 2014
Related Party Transactions [Abstract]	'
Schedule of Related Party Transactions [Table Text Block]	'
	Notes payable – related party consisted of the following:
		September 30,
		2014		March 31, 2014
	Upon consummation of the reverse merger on April 28, 2014, the Company assumed the April 2, 2012 promissory note with the Trinad Capital Master Fund for the amount of $150,000, with interest at 6% per annum, with principal due on April 1, 2013; the Company is in negotiations to subsequently extend the maturity date to December 31, 2015.	$	150,000	$	-
	Upon consummation of the reverse merger on April 28, 2014, the Company assumed the June 21, 2012 promissory note with the Trinad Capital Master Fund for the amount of $150,000, with interest at 6% per annum, with principal due on June 20, 2013; the Company is in negotiations to subsequently extend the maturity date to December 31, 2015.		150,000		-
	Upon consummation of the reverse merger on April 28, 2014, the Company assumed the May 13, 2013 promissory note with the Trinad Capital Master Fund for the amount of $10,000, with interest at 6% per annum, with principal due on November 13, 2014; the Company is in negotiations to subsequently extend the maturity date to December 31, 2015.		10,000		-
	Upon consummation of the reverse merger on April 28, 2014, the Company assumed the May 23, 2013 promissory note with the Trinad Capital Master Fund for the amount of $50,000, with interest at 6% per annum, with principal due on November 23, 2014; the Company is in negotiations to subsequently extend the maturity date to December 31, 2015.		50,000		-
	Upon consummation of the reverse merger on April 28, 2014, the Company assumed the June 17, 2013 promissory note with the Trinad Capital Master Fund for the amount of $100,000, with interest at 6% per annum, with principal due on December 17, 2014; the Company is in negotiations to subsequently extend the maturity date to December 31, 2015.		100,000		-
	Upon consummation of the reverse merger on April 28, 2014, the Company assumed the July 2, 2013 promissory note with the Trinad Capital Master Fund for the amount of $10,000, with interest at 6% per annum, with principal due on January 2, 2015; the Company is in negotiations to subsequently extend the maturity date to December 31, 2015		10,000		-
	Upon consummation of the reverse merger on April 28, 2014, the Company assumed the July 3, 2013 promissory note with the Trinad Capital Master Fund for the amount of $30,000, with interest at 6% per annum, with principal due on January 3, 2015; the Company is in negotiations to subsequently extend the maturity date to December 31, 2015.		30,000		-
	On June 12, 2014, the Company signed a promissory note with the Trinad Capital Master Fund for the amount of $25,000, with interest at 6% per annum, with principal due on June 11, 2015; the Company is in negotiations to subsequently extend the maturity date to December 31, 2015.		25,000
	On July 3, 2014, the Company signed a promissory note with the Trinad Capital Master Fund for the amount of $25,000, with interest at 6% per annum, with principal due on July 2, 2015; the Company is in negotiations to subsequently extend the maturity date to December 31, 2015.		25,000
	On July 30, 2014, the Company signed a promissory note with the Trinad Capital Master Fund for the amount of $50,000, with interest at 6% per annum, with principal due on July 29, 2015; the Company is in negotiations to subsequently extend the maturity date to December 31, 2015.		50,000		-
		$	600,000	$	-
Schedule Of Management Services From Related Party [Table Text Block]	'
	The management services from Trinad LLC were as follows:
		For the Period
		from April 28,
		2014
		(acquisition)
		through
		September 30,
		2014
	(i) (a) Management services billed or accrued on a quarterly basis	$	150,000
	(i) (b) Long-term management services due at the end of the term accrued		138,890
	(ii) Amortization of the fair value of the warrant issued		11,470
		$	300,360

Commitments_and_Contingencies_

Commitments and Contingencies (Tables)	6 Months Ended
	Sep. 30, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	'
	Future minimum lease payments under the non-cancelable operating lease are as follows:
	Year ending March 31:	£		$
	2015 (Remainder of the fiscal year)	£	274,169	$	445,224
	2016		548,337		890,447
	2017		548,337		890,447
	2018		548,337		890,447
	2019		548,337		890,447
	2020 and after		5,297,086		8,601,958
		£	7,764,603	$	12,608,970

Equity_Deficit_Tables

Equity (Deficit) (Tables)	6 Months Ended
	Sep. 30, 2014
Stockholders' Equity Note [Abstract]	'
Disclosure of Share-based Compensation Arrangements by Share-based Payment Award [Table Text Block]	'
	The table below summarizes the Company’s warrant activities:
						Exercise						Fair Value at			Aggregate
			Number of			Price Range			Weighted Average			Date of			Intrinsic
			Warrant Shares			Per Share			Exercise Price			Issuance			Value
	Balance, March 31, 2014			1,125,000		$	0.15		$	0.15		$	82,575		$	-
	Granted			-			-			-			-			-
	Canceled for cashless exercise			(-)			-			-			-			-
	Exercised (Cashless)			(-)			-			-			-			-
	Exercised			(-)			-			-			-			-
	Expired			-			-			-			-			-
	Balance, September 30, 2014			1,125,000		$	0.15		$	0.15		$	82,575			-
	Amortized, September 30, 2014			1,125,000			0.15			0.15			82,575			-
	Unamortized, September 30, 2014			-		$	-		$	-		$	-			-
Schedule Of Outstanding And Exercisable Warrants [Table Text Block]	'
	The following table summarizes information concerning outstanding and exercisable warrants as of September 30, 2014:
				Warrants Outstanding									Warrants Exercisable
							Average									Average
							Remaining			Weighted						Remaining		Weighted
	Range of			Number			Contractual			Average			Number			Contractual		Average
	Exercise Prices			Outstanding			Life (in years)			Exercise Price			Exercisable			Life  (in years)		Exercise Price
	$	0.15			1,125,000			6.98		$	0.15			1,125,000			6.98	$	0.15

Organization_and_Operations_De

Organization and Operations (Details Textual) (EUR €)	Sep. 30, 2014	Mar. 31, 2014	Sep. 30, 2014	Sep. 30, 2014	Apr. 30, 2014	Nov. 20, 2012	Apr. 30, 2014
			KoKo UK [Member]	Obar Camden Holdings Limited [Member]	Obar Camden Holdings Limited [Member]	Obar Camden Holdings Limited [Member]	JJAT [Member]
Organization and Operations [Line Items]	'	'	'	'	'	'	'
Equity Method Investment, Ownership Percentage	'	'	50.00%	'	'	'	'
Shares, Issued	'	'	'	10	'	'	'
Shares Issued, Price Per Share	'	'	'	€ 0.50	'	'	'
Common Stock, Shares, Issued	38,243,750	29,000,000	'	'	'	97,746	29,000,000
Common Stock, Shares, Outstanding	38,243,750	29,000,000	'	'	'	97,746	29,000,000
Noncontrolling Interest, Ownership Percentage by Parent	'	'	'	'	50.00%	'	'
Common Stock Shares Issued And Outstanding, Percentage	'	'	'	'	'	99.99%	77.20%

Significant_and_Critical_Accou3

Significant and Critical Accounting Policies and Practices (Details)	6 Months Ended
	Sep. 30, 2014
KoKo Camden Holdings US, Inc. [Member]	'
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]	'
Name of consolidated subsidiary or entity	'KoKo (Camden) Holdings (US), Inc.
State or other jurisdiction of incorporation or organization	'Delaware
Date of incorporation or formation (date of acquisition, if applicable)	17-Mar-14
Attributable interest	100.00%
KoKo Camden Limited [Member]	'
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]	'
Name of consolidated subsidiary or entity	'Koko (Camden) Limited
State or other jurisdiction of incorporation or organization	'United Kingdom
Date of incorporation or formation (date of acquisition, if applicable)	7-Nov-13
Attributable interest	100.00%
Obar Camden Holdings Limited [Member]	'
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]	'
Name of consolidated subsidiary or entity	'Obar (Camden) Holdings Limited
State or other jurisdiction of incorporation or organization	'United Kingdom
Date of incorporation or formation (date of acquisition, if applicable)	17-Oct-12
Attributable interest	50.00%
Obar Camden Limited [Member]	'
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]	'
Name of consolidated subsidiary or entity	'Obar (Camden) Limited
State or other jurisdiction of incorporation or organization	'United Kingdom
Date of incorporation or formation (date of acquisition, if applicable)	13-Nov-03
Attributable interest	50.00%

Significant_and_Critical_Accou4

Significant and Critical Accounting Policies and Practices (Details 1)	6 Months Ended
	Sep. 30, 2014
Leasehold Improvements [Member]	'
Property, Plant and Equipment [Line Items]	'
Estimated Useful Life (in years)	'25 years
Furniture and Fixtures [Member]	'
Property, Plant and Equipment [Line Items]	'
Estimated Useful Life (in years)	'5 years
Machinery and Equipment [Member]	'
Property, Plant and Equipment [Line Items]	'
Estimated Useful Life (in years)	'10 years
Office Equipment [Member]	'
Property, Plant and Equipment [Line Items]	'
Estimated Useful Life (in years)	'5 years

Significant_and_Critical_Accou5

Significant and Critical Accounting Policies and Practices (Details 2)	Sep. 30, 2014	Mar. 31, 2014	Sep. 30, 2013	Mar. 31, 2013
Balance Sheets [Member]	'	'	'	'
Foreign Currency Exchange Rate, Translation	0.6158	0.6009	0.6196	0.658
Statements Of Operations And Comprehensive Income Loss [Member]	'	'	'	'
Foreign Currency Exchange Rate, Translation	0.5965	0.6297	0.6483	0.6381

Significant_and_Critical_Accou6

Significant and Critical Accounting Policies and Practices (Details 3)	6 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'
Incremental Common Shares Attributable to Dilutive Effect of Contingently Issuable Shares	1,125,000	0
Warrant [Member]	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'
Incremental Common Shares Attributable to Dilutive Effect of Contingently Issuable Shares	1,125,000	0

Significant_and_Critical_Accou7

Significant and Critical Accounting Policies and Practices (Details Textual) (USD $)	1 Months Ended	6 Months Ended
	Sep. 23, 2011	Sep. 30, 2014
Accounting Policies [Line Items]	'	'
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	1,125,000	'
Class of Warrant or Right, Exercise Price of Warrants or Rights	$0.15	'
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	'10 years	'
Description Of Nature Of Ownership Change	'	'In general terms, an ownership change may result from transactions increasing the ownership of certain stockholders in the stock of a corporation by more than 50 percentage points over a three-year period.
Lease Term Description	'	'The lease term is equal to 75 percent or more of the estimated economic life of the leased property.
Value added Tax Percentage	'	20.00%
Foreign Currency Transactions, Description	'	'the rate presented below per U.S. $1.00 was the midpoint of the interbank rate as quoted by OANDA Corporation (www.oanda.com) contained in its consolidated financial statements.
Website [Member]	'	'
Accounting Policies [Line Items]	'	'
Finite-Lived Intangible Asset, Useful Life	'	'3 years

Prepayments_and_Other_Current_2

Prepayments and Other Current Assets (Details) (USD $)	Sep. 30, 2014	Mar. 31, 2014
Prepayments And Other Current Assets [Line Items]	'	'
Rent	$0	$228,131
Taxes	59,511	121,972
Insurance	70,833	127,397
Other	13,371	84,818
Total	$143,715	$562,318

Property_and_Equipment_Details

Property and Equipment (Details Textual) (USD $)	6 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Property, Plant and Equipment [Line Items]	'	'
Depreciation expense	$86,473	$93,735
Amortization	$416	$400

Related_Party_Transactions_Det

Related Party Transactions (Details) (USD $)	Sep. 30, 2014	Mar. 31, 2014
Related Party Transaction [Line Items]	'	'
Notes payable - related party	$600,000	$0
Trinad Capital Master Fund [Member] | Promissory Note One [Member]	'	'
Related Party Transaction [Line Items]	'	'
Notes payable - related party	150,000	0
Trinad Capital Master Fund [Member] | Promissory Note Two [Member]	'	'
Related Party Transaction [Line Items]	'	'
Notes payable - related party	150,000	0
Trinad Capital Master Fund [Member] | Promissory Note Three [Member]	'	'
Related Party Transaction [Line Items]	'	'
Notes payable - related party	10,000	0
Trinad Capital Master Fund [Member] | Promissory Note Four [Member]	'	'
Related Party Transaction [Line Items]	'	'
Notes payable - related party	50,000	0
Trinad Capital Master Fund [Member] | Promissory Note Five [Member]	'	'
Related Party Transaction [Line Items]	'	'
Notes payable - related party	100,000	0
Trinad Capital Master Fund [Member] | Promissory Note Six [Member]	'	'
Related Party Transaction [Line Items]	'	'
Notes payable - related party	10,000	0
Trinad Capital Master Fund [Member] | Promissory Note Seven [Member]	'	'
Related Party Transaction [Line Items]	'	'
Notes payable - related party	30,000	0
Trinad Capital Master Fund [Member] | Promissory Note Eight [Member]	'	'
Related Party Transaction [Line Items]	'	'
Notes payable - related party	25,000	'
Trinad Capital Master Fund [Member] | Promissory Note Nine [Member]	'	'
Related Party Transaction [Line Items]	'	'
Notes payable - related party	25,000	'
Trinad Capital Master Fund [Member] | Promissory Note Ten [Member]	'	'
Related Party Transaction [Line Items]	'	'
Notes payable - related party	$50,000	$0

Related_Party_Transactions_Det1

Related Party Transactions (Details 1) (USD $)	3 Months Ended		5 Months Ended	6 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2013
Related Party Transaction [Line Items]	'	'	'	'	'
(i) (a) Management services billed or accrued on a quarterly basis	'	'	$150,000	'	'
(i) (b) Long-term management services due at the end of the term accrued	'	'	138,890	'	'
(ii) Amortization of the fair value of the warrant issued	'	'	11,470	'	'
Service Management Costs	$213,611	$266,935	$300,360	$367,406	$266,935

Related_Party_Transactions_Det2

Related Party Transactions (Details Textual) (USD $)

1 Months Ended

3 Months Ended

6 Months Ended

9 Months Ended

6 Months Ended

5 Months Ended

1 Months Ended

1 Months Ended

0 Months Ended

1 Months Ended

0 Months Ended

6 Months Ended

0 Months Ended

1 Months Ended

0 Months Ended

3 Months Ended

5 Months Ended

Sep. 23, 2011

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2013

Apr. 30, 2012

Apr. 02, 2012

Jun. 30, 2012

Jun. 21, 2012

13-May-13

23-May-13

Jun. 17, 2013

Jul. 02, 2013

Jul. 03, 2013

Jun. 12, 2014

Sep. 30, 2014

Sep. 30, 2014

Jul. 03, 2014

Jul. 30, 2014

Nov. 03, 2014

Dec. 23, 2014

Sep. 30, 2014

Affiliated Entity [Member]

Mint Group Holdings Ltd [Member]

Mint Group Holdings Ltd [Member]

Promissory Note One [Member]

Promissory Note One [Member]

Promissory Note Two [Member]

Promissory Note Two [Member]

Promissory Note Three [Member]

Promissory Note Four [Member]

Promissory Note Five [Member]

Promissory Note Six [Member]

Promissory Note Seven [Member]

Promissory Note Eight [Member]

Senior Promissory Note [Member]

Senior Promissory Note [Member]

Promissory Note Nine [Member]

Promissory Note Ten [Member]

OCHL Senior Promissory Note [Member]

Management Agreement With Trinad Management Llc [Member]

Management Agreement With Trinad Management Llc [Member]

Trinad Capital Master Fund [Member]

Trinad Capital Master Fund [Member]

Trinad Capital Master Fund [Member]

Trinad Capital Master Fund [Member]

Trinad Capital Master Fund [Member]

Trinad Capital Master Fund [Member]

Trinad Capital Master Fund [Member]

Trinad Capital Master Fund [Member]

Trinad Capital Master Fund [Member]

Trinad Capital Master Fund [Member]

Obar Camden Holdings Limited [Member]

Trinad Capital Master Fund [Member]

Trinad Capital Master Fund [Member]

Subsequent Event [Member]

Related Party Transaction [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument, Interest Rate, Effective Percentage

'

'

'

'

'

'

'

'

'

'

6.00%

'

6.00%

6.00%

6.00%

6.00%

6.00%

6.00%

6.00%

'

8.00%

6.00%

6.00%

'

'

'

Debt Instrument, Maturity Date

22-Sep-14

'

'

'

'

'

'

'

'

1-Apr-13

'

20-Jun-13

'

13-Nov-14

23-Nov-14

17-Dec-14

2-Jan-15

3-Jan-15

11-Jun-15

'

28-Oct-15

2-Jul-15

29-Jul-15

'

'

'

Debt Instrument Extended Maturity Date

'

'

'

'

'

'

'

'

'

31-Dec-15

'

31-Dec-15

'

31-Dec-15

31-Dec-15

31-Dec-15

31-Dec-15

31-Dec-15

31-Dec-15

'

'

31-Dec-15

31-Dec-15

'

'

'

Service Management Cost Description

'Under the Management Agreement, the Company compensated Trinad LLC for its services with (i) a fee equal to $2,080,000, with $90,000 payable in advance of each consecutive three-month calendar period during the term of the Agreement and with $1,000,000 due at the end of the three (3) year term

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

1,125,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Class of Warrant or Right, Exercise Price of Warrants or Rights

$0.15

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Management Services Payment Description

'The Company (i)(a) recorded $30,000 per month for the $1,080,000 portion of the management services to be paid on a quarterly basis, accrued (i)(b) $27,778 per month for the $1,000,000 portion of the management services, due at the end of the three (3) year term; and (ii) recorded amortization of $2,294 per month for the fair value of the warrant portion of the management services issued on September 23, 2011 in connection with the Management Agreement, or $60,072 of management services per month in aggregate.

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Reimbursement Revenue

'

'

'

'

'

'

$195,502

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument, Face Amount

'

'

'

'

'

'

'

'

'

'

150,000

'

150,000

10,000

50,000

100,000

10,000

30,000

25,000

'

1,376,124

25,000

50,000

'

'

'

Management Fee Expense

'

'

'

'

'

'

'

67,063

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Business Combination, Acquisition Related Costs

'

0

0

1,376,124

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1,376,124

'

'

'

'

'

Repayments of Notes Payable

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

500,000

'

'

Payments of Management Fee For Services

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

90,000

1,000,000

Advancement For Working Capital Purposes

'

'

'

'

'

393,888

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Interest Payable

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$45,870

'

'

'

'

'

'

Commitments_and_Contingencies_1

Commitments and Contingencies (Details)	Mar. 31, 2014	Mar. 31, 2014
	USD ($)	EUR (€)
Operating Leased Assets [Line Items]	'	'
2015 (Remainder of the fiscal year)	$445,224	€ 274,169
2016	890,447	548,337
2017	890,447	548,337
2018	890,447	548,337
2019	890,447	548,337
2020 and after	8,601,958	5,297,086
Total	$12,608,970	€ 7,764,603

Commitments_and_Contingencies_2

Commitments and Contingencies (Details Textual) (EUR €)	6 Months Ended
	Sep. 30, 2014
Operating Leased Assets [Line Items]	'
Lessee Leasing Arrangements, Operating Leases, Term of Contract	'25 years
Description of Lessee Leasing Arrangements, Operating Leases	'On October 22, 2004, OCL entered into a deed of variation to the original non-cancellable lease for the premises with an annual rent of 473,000 per year plus valued added taxes for the first five (5) years and with an annual rent of 548,337 per year plus valued added taxes for the remainder of the lease, with free rent for the first fifteen (15) months of the occupancy. In conjunction with the signing of the deed of variation the landlord (i) provided consideration of 175,000, and (ii) contributed an additional 175,000 towards improvements upon execution of the deed of variation.
Occupancy, Net	€ 350,000

Equity_Deficit_Details

Equity (Deficit) (Details) (Warrant [Member], USD $)	6 Months Ended
	Sep. 30, 2014
Warrant [Member]	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Balance, March 31, 2014 - Number of Warrant Shares	1,125,000
Granted - Number of Warrant Shares	0
Canceled for cashless exercise - Number of Warrant Shares	0
Exercised (Cashless) - Number of Warrant Shares	0
Exercised - Number of Warrant Shares	0
Expired - Number of Warrant Shares	0
Balance, September 30, 2014 - Number of Warrant Shares	1,125,000
Amortized, September 30, 2014 - Number of Warrant Shares	1,125,000
Unamortized, September 30, 2014 - Number of Warrant Shares	0
Balance, March 31, 2014 - Exercise Price Range Per Share	$0.15
Granted - Exercise Price Range Per Share	$0
Canceled for cashless exercise - Exercise Price Range Per Share	$0
Exercised (Cashless) - Exercise Price Range Per Share	$0
Exercised - Exercise Price Range Per Share	$0
Expired - Exercise Price Range Per Share	$0
Balance, September 30, 2014 - Exercise Price Range Per Share	$0.15
Amortized, September 30, 2014 - Exercise Price Range Per Share	$0.15
Unamortized, September 30, 2014 - Exercise Price Range Per Share	$0
Balance, March 31, 2014 - Weighted Average Exercise Price	$0.15
Granted - Weighted Average Exercise Price	$0
Canceled for cashless exercise - Weighted Average Exercise Price	$0
Exercised (Cashless) - Weighted Average Exercise Price	$0
Exercised - Weighted Average Exercise Price	$0
Expired - Weighted Average Exercise Price	$0
Balance, September 30, 2014 - Weighted Average Exercise Price	$0.15
Amortized, September 30, 2014 - Weighted Average Exercise Price	$0.15
Unamortized, September 30, 2014 - Weighted Average Exercise Price	$0
Balance, March 31, 2014 - Fair Value at Date of Issuance	$82,575
Granted - Fair Value at Date of Issuance	0
Canceled for cashless exercise - Fair Value at Date of Issuance	0
Exercised (Cashless) - Fair Value at Date of Issuance	0
Exercised - Fair Value at Date of Issuance	0
Expired - Fair Value at Date of Issuance	0
Balance, September 30, 2014 - Fair Value at Date of Issuance	82,575
Amortized, September 30, 2014 - Fair Value at Date of Issuance	82,575
Unamortized, September 30, 2014	0
Balance, March 31, 2014 - Aggregate Intrinsic Value	0
Granted - Aggregate Intrinsic Value	0
Canceled for cashless exercise - Aggregate Intrinsic Value	0
Exercised (Cashless) - Aggregate Intrinsic Value	0
Exercised - Aggregate Intrinsic Value	0
Expired - Aggregate Intrinsic Value	0
Balance, September 30, 2014	0
Amortized, September 30, 2014	0
Unamortized, September 30, 2014	$0

Equity_Deficit_Details_1

Equity (Deficit) (Details 1) (Warrant [Member], USD $)	6 Months Ended
	Sep. 30, 2014	Mar. 31, 2014
Warrant [Member]	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Range of Exercise Prices Warrants Outstanding	$0.15	'
Warrants Outstanding	'	'
Number Outstanding	1,125,000	1,125,000
Average Remaining Contractual Life (in years)	'6 years 11 months 23 days	'
Weighted Average Exercise Price	$0.15	$0.15
Warrants Exercisable	'	'
Number Exercisable	1,125,000	'
Average Remaining Contractual Life (in years)	'6 years 11 months 23 days	'
Weighted Average Exercise Price	$0.15	'

Equity_Deficit_Details_Textual

Equity (Deficit) (Details Textual) (USD $)

1 Months Ended

3 Months Ended

6 Months Ended

1 Months Ended

6 Months Ended

1 Months Ended

6 Months Ended

Sep. 23, 2011

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Mar. 31, 2014

Apr. 30, 2014

Apr. 30, 2014

Sep. 30, 2014

Apr. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

KoKo US [Member]

Service Agreements [Member]

Service Agreements [Member]

Advisory Agreement One [Member]

Advisory Agreement One [Member]

Advisory Agreement Two [Member]

Advisory Services [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

Common Stock, Shares Authorized

'

75,000,000

'

75,000,000

'

75,000,000

'

'

'

'

'

'

'

Common Stock, Par or Stated Value Per Share

'

$0.00

'

$0.00

'

$0.00

'

'

'

'

'

'

'

Common Stock, Shares, Issued

'

38,243,750

'

38,243,750

'

29,000,000

29,000,000

'

'

'

'

'

'

Stock Issued During Period Shares Restricted Stock Award Gross Each Individual

'

'

'

'

'

'

'

'

'

100,000

'

'

'

Stock Issued During Period, Shares, Restricted Stock Award, Gross

'

'

'

'

'

'

'

315,000

'

700,000

'

150,000

10,000

Share Based Compensation Arrangement By Share Based Payment Award Restricted Stock Vesting Period

'

'

'

'

'

'

'

'2 years

'

'1 year

'

'1 year

'

Share-based Compensation Arrangement by Share-based Payment Award Lock -Up Period

'

'

'

'

'

'

'

'2 years

'

'1 year

'

'1 year

'

Stock Issued During Period Per Share Restricted Stock Award

'

'

'

'

'

'

'

$1

'

'

'

'

'

Stock Issued During Period, Value, Restricted Stock Award, Gross

'

'

'

'

'

'

'

$315,000

'

'

'

'

'

Consulting Fees

'

442,331

0

970,306

0

'

'

'

131,250

'

291,667

54,167

50,000

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

1,125,000

'

'

'

'

'

'

'

'

'

'

'

'

Class of Warrant or Right, Exercise Price of Warrants or Rights

$0.15

'

'

'

'

'

'

'

'

'

'

'

'

Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period

'10 years

'

'

'

'

'

'

'

'

'

'

'

'

Common Stock Shares Issued And Outstanding, Percentage

'

'

'

'

'

'

100.00%

'

'

'

'

'

'

Capital Market Advisory Fees In Cash

'

'

'

5,000

'

'

'

'

'

'

'

'

'

Capital Market Advisory Fees In Equity

'

'

'

$5,000

'

'

'

'

'

'

'

'

'

Stock Issued During Period, Shares, Issued for Services

'

'

'

'

'

'

'

'

'

'

291,667

54,167

50,000

Share Price

'

'

'

'

'

'

'

'

'

'

$1

$1

$1

Concentration_of_Credit_Risk_D

Concentration of Credit Risk (Details Textual)	6 Months Ended
	Sep. 30, 2014
Concentration Risk [Line Items]	'
Concentration Risk, Credit Risk, Financial Instruments	'As of September 30, 2014, substantially all of the Company’s cash and cash equivalents were held by major financial institutions in the United Kingdom and the balance at certain accounts may exceed the maximum amount insured by the Financial Services Compensation Scheme (FSCS) (£85,000 per account, per authorized institution as of December 31, 2010).

Subsequent_Events_Details_Text

Subsequent Events (Details Textual) (Subsequent Event [Member], USD $)	1 Months Ended
	Oct. 30, 2014
OBAR Expense Note [Member]	'
Subsequent Event [Line Items]	'
Repayments of Notes Payable	$500,000
Debt Instrument, Face Amount	876,124
OB Expense Note [Member]	'
Subsequent Event [Line Items]	'
Repayments of Notes Payable	250,000
Debt Instrument, Face Amount	$438,062