First Level Entertainment 10-K 14 Apr 14 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Aug. 31, 2013	Mar. 07, 2014
Document And Entity Information	'	'
Entity Registrant Name	'FIRST LEVEL ENTERTAINMENT GROUP, INC.	'
Entity Central Index Key	'0001503227	'
Document Type	'10-K	'
Document Period End Date	31-Aug-13	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--08-31	'
Entity a Well-known Seasoned Issuer	'No	'
Entity a Voluntary Filer	'No	'
Entity Reporting Status Current	'Yes	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Public Float	$0	'
Entity Common Stock, Shares Outstanding	'	31,200,000
Document Fiscal Period Focus	'FY	'
Document Fiscal Year Focus	'2013	'

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Aug. 31, 2013	Aug. 31, 2012
CURRENT ASSETS	'	'
Cash	$253	$4,436
Total Current Assets	253	4,436
CURRENT LIABILITIES	'	'
Accounts payable and accrued expenses	1,500	7,500
Accrued expenses	265,138	136,924
Advances from related parties	50,000	'
Total current liabilities	316,638	144,424
LONG TERM LIABILITIES	'	'
Note payable - related party	'	87,500
Total Liabilities	316,638	231,924
STOCKHOLDERS' DEFICIT	'	'
Preferred stock, $0.001 par value, 10,000,000 shares authorized, no shares issued and outstanding	'	'
Common stock, $0.001 par value, 25,000,000 shares authorized, 30,000,000 and 17,500,000 shares issued and outstanding	30,000	17,500
Additional paid in capital	1,135,000	835,000
Deficit accumulated during the exploration stage	-1,481,385	-1,079,988
Total Stockholders' Deficit	-316,385	-227,488
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$253	$4,436

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Aug. 31, 2013	Aug. 31, 2012
Statement of Financial Position [Abstract]	'	'
Preferred stock, par value per share (in dollars per share)	$0.00	$0.00
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	'	'
Preferred stock, shares outstanding	'	'
Common stock, par value per share (in dollars per share)	$0.00	$0.00
Common stock, shares authorized	25,000,000	25,000,000
Common stock, shares issued	30,000,000	17,500,000
Common stock, shares outstanding	30,000,000	17,500,000

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (USD $)	12 Months Ended		63 Months Ended
	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2013
Income Statement [Abstract]	'	'	'
REVENUE	'	'	'
OPERATING EXPENSES	'	'	'
Legal and accounting	57,543	32,087	109,030
Consulting and software development	321,677	325,420	1,044,597
General and administrative	10,343	22,757	41,500
Total Operating Expenses	389,563	380,264	1,195,127
LOSS FROM OPERATIONS	-389,563	-380,264	-1,195,127
OTHER INCOME (EXPENSES)	'	'	'
Interest expense	-11,834	-11,924	-23,758
Impairment expense	'	-262,500	-262,500
Total Other Income (Expenses)	-11,834	-274,424	-286,258
LOSS BEFORE INCOME TAXES	-401,397	-654,688	-1,481,385
PROVISION FOR INCOME TAXES	'	'	'
NET LOSS	($401,397)	($654,688)	($1,481,385)
BASIC AND DILUTED LOSS PER SHARE (in dollars per share)	($0.02)	($0.05)	'
BASIC AND DILUTED WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING (in shares)	21,987,215	12,431,840	'

Consolidated_Statement_of_Chan

Consolidated Statement of Changes in Stockholders' Deficit (USD $)	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Balance at Jun. 01, 2008	'	'	'	'
Balance (in shares) at Jun. 01, 2008	'	'	'	'
Common stock issued for cash at $0.015 per share	333	4,667	'	5,000
Common stock issued for cash at $0.015 per share (in shares)	333,333	'	'	'
Common stock issued for intellectual property at $0.015 per share	1,500	21,000	'	22,500
Common stock issued for intellectual property at $0.015 per share (in shares)	1,500,000	'	'	'
Net loss	'	'	-6,384	-6,384
Balance at Aug. 31, 2010	1,833	25,667	-6,384	21,116
Balance (in shares) at Aug. 31, 2010	1,833,333	'	'	'
Common stock issued for debt at $0.075 per share	3,200	236,800	'	240,000
Common stock issued for debt at $0.075 per share (in shares)	3,200,000	'	'	'
Common stock issued for debt at $0.075 per share	167	12,333	'	12,500
Common stock issued for debt at $0.075 per share (in shares)	166,667	'	'	'
Common stock issued for services at $0.075 per share	5,300	392,200	'	397,500
Common stock issued for services at $0.075 per share (in shares)	5,300,000	'	'	'
Net loss	'	'	-418,916	-418,916
Balance at Aug. 31, 2011	10,500	667,000	-425,300	252,200
Balance (in shares) at Aug. 31, 2011	10,500,000	'	'	'
Common stock issued for debt at $0.025 per share	307	7,360	'	7,667
Common stock issued for services at $0.025 per share	6,693	160,640	'	167,333
Net loss	'	'	-654,688	-654,688
Balance at Aug. 31, 2012	17,500	835,000	-1,079,988	-227,488
Balance (in shares) at Aug. 31, 2012	17,500,000	'	'	17,500,000
Common stock issued for debt at $0.025 per share	3,590	86,160	'	89,750
Common stock issued for services at $0.025 per share	8,910	213,840	'	222,749
Net loss	'	'	-401,397	-401,397
Balance at Aug. 31, 2013	$30,000	$1,135,000	($1,481,385)	($316,385)
Balance (in shares) at Aug. 31, 2013	30,000,000	'	'	30,000,000

Consolidated_Statement_of_Chan1

Consolidated Statement of Changes in Stockholders' Deficit (Parenthetical) (USD $)	Aug. 31, 2011	Aug. 31, 2010
Statement of Stockholders' Equity [Abstract]	'	'
Shares issued price per share	'	$0.02
Shares issued for intellectual property price per share	'	$0.02
Shares issued for debt price per share	$0.08	'
Shares issued for debt price per share	$0.08	'
Shares issued for services price per share	$0.08	'

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	12 Months Ended		63 Months Ended
	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES	'	'	'
Net loss	($401,397)	($654,688)	($1,481,385)
Adjustments to reconcile net loss to net cash used in operating activities:	'	'	'
Impairment of intellectual assets, net	'	262,500	262,500
Expenses paid on behalf of the company	6,901	45,867	65,668
Stock issued for services	222,749	167,333	787,582
Changes in operating assets and liabilities:	'	'	'
Accounts payable and accrued expenses	122,214	134,424	266,638
Net Cash Used in Operating Activities	-49,533	-44,564	-98,997
CASH FLOWS FROM INVESTING ACTIVITIES	'	'	'
CASH FLOWS FROM FINANCING ACTIVITIES	'	'	'
Proceeds from related party debt	45,350	56,800	102,150
Payments on related party debt	'	-7,900	-7,900
Common stock issued for cash	'	'	5,000
Net Cash Provided by Financing Activities	45,350	48,900	99,250
NET INCREASE (DECREASE) IN CASH	-4,183	4,336	253
CASH AT BEGINNING OF PERIOD	4,436	100	'
CASH AT END OF PERIOD	253	4,436	253
CASH PAID FOR:	'	'	'
Interest	'	'	'
Income Taxes	'	'	'
NON-CASH FINANCING AND INVESTING ACTIVITIES	'	'	'
Stock issued for intellectual property	'	'	262,500
Stock issued for debt	$89,751	$7,667	$109,918

NATURE_OF_OPERATIONS_AND_BASIS

NATURE OF OPERATIONS AND BASIS OF PRESENTATION	12 Months Ended
	Aug. 31, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
NATURE OF OPERATIONS AND BASIS OF PRESENTATION	'
	NOTE 1 – NATURE OF OPERATIONS AND BASIS OF PRESENTATION
	First Level Entertainment Group, Inc. (“the Company”), formerly known as Sound Kitchen Entertainment Group, Inc., is in the development stage commencing operations in February 1, 2012 and has incurred losses since entering the development stage totaling $1,481,385.  The Company was incorporated on June 2, 2008 in the State of Florida and established a fiscal year end of August 31.  The Company is in the entertainment business presently focusing on mobile applications. The Company has following wholly-owned subsidiaries: i) Mobile Sonars Inc.; ii) Am I There Inc.; iii) Message Attic Corp.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Aug. 31, 2013
Accounting Policies [Abstract]	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Basis of Presentation
	The financial statements present the consolidated balance sheet, statements of operations, stockholders’ equity and cash flows of the Company including its wholly owned subsidiaries. These consolidated financial statements are presented in United States dollars and have been prepared in accordance with accounting principles generally accepted in the United States.
	Principles of Consolidation
	The consolidated financial statements include the financial statements of the Company and its subsidiaries.  All significant intercompany balances and transactions within the Company and subsidiary have been eliminated upon consolidation.
	Development Stage Company
	The Company has not earned any revenue from operations.  Accordingly, the Company’s activities have been accounted for as those of a “Development Stage Enterprise” as set forth in ASC Topic 915.  Among the disclosures required by ASC 915 are that the Company’s consolidated financial statements be identified as those of a development stage company, and that the statements of operations, stockholders’ equity (deficit) and cash flows disclose activity since the date of the Company’s inception or entering the development stage.
	Use of Estimates and Assumptions
	Preparation of the consolidated financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect certain reported amounts and disclosures.  Accordingly, actual results could differ from those estimates.
	Cash and Cash Equivalents
	For purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents.
	Intellectual Property
	The Company, on July 31, 2010, acquired intellectual property consisting of thirty-five (35) children’s songs. The intellectual property acquired included all rights, title and interest and therefore the Company has title of one hundred percent (100%) ownership to the thirty-five (35) children’s songs. The Company begins amortizing intellectual property costs, using the straight-line method over the estimated useful life of 3 years, once it is put into service. As of August 31, 2013 and August 31, 2012, the intellectual properties have been abandoned and fully impaired.
	Long-Lived Assets
	In accordance with ASC 360-10-05-4 “Property, Plant, and Equipment-Impairment or Disposal of Long-Lived Assets”, which was previously Financial Accounting SFAS No.144, “Accounting for the Impairment or Disposal of Long-lived Assets”, the Company assesses long-lived assets, such as property and equipment and intangible assets subject to amortization, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset group may not be fully recoverable. Recoverability of asset groups to be held and used in measured by a comparison of the carrying amount of an asset group to estimated undiscounted future cash flows expected to be generated by the asset group. If the carrying amount exceeds its estimated future cash flows, an impairment charge is recognized by the amount by which the carrying amount of an asset group exceeds the fair value of the asset group. The Company evaluates its long-lived assets for impairment on at least an annual basis. The Company recorded impairment charges of $-0- and $262,500 during the fiscal years ended August 31, 2013 and 2012, respectively.
	Fair Value Measurements
	The fair value of a financial instrument is the amount that could be received upon the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Financial assets are marked to bid prices and financial liabilities are marked to offer prices. Fair value measurements do not include transaction costs. A fair value hierarchy is used to prioritize the quality and reliability of the information used to determine fair values. Categorization within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. The fair value hierarchy is defined into the following three categories:
	Level 1: Quoted market prices in active markets for identical assets or liabilities
	Level 2: Observable market-based inputs or inputs that are corroborated by market data
	Level 3: Unobservable inputs that are not corroborated by market data
	Income Taxes
	The Company follows the liability method of accounting for income taxes in accordance with ASC Topic 740. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the consolidated financial statement carrying amounts of existing assets and liabilities and their respective tax balances.  Deferred tax assets and liabilities are measured using enacted or substantially enacted tax rates expected to apply to the taxable income in the years in which those differences are expected to be recovered or settled.  Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized.  The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the date of enactment.
	Revenue and Cost Recognition
	The Company has no current source of revenue. The Company recognizes revenue based on Account Standards Codification (“ASC”) 605 “Revenue Recognition” which contains Securities and Exchange Commission Staff Accounting Bulletin No. 101, “Revenue Recognition in Financial Statements’ and No. 104, “Revenue Recognition”. In all cases, revenue is recognized only when the price is fixed or determinable, persuasive evidence of an arrangement exists, shipment has occurred, price is fixed or determinable and collectability of the resulting receivable is reasonably assured. Revenues transacted from on-line platforms are recognized at the point of sale.  Cost of sales includes any labor cost and the amortization of intellectual property.
	Basic and Diluted Net Loss per Common Share
	Basic loss per share is calculated by dividing the Company’s net loss applicable to common stockholders by the weighted average number of common shares during the period. Diluted loss per share is calculated by dividing the Company’s net loss available to common stockholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is adjusted for any potentially dilutive debt or equity. There are no such common stock equivalents outstanding as of August 31, 2013 or 2012 which were excluded from the calculation of diluted loss per common share as their effect would have been anti-dilutive.
	Foreign Currency Translation
	The consolidated financial statements are presented in United States dollars. In accordance with ASC Topic 830, “Foreign Currency Translation”, foreign denominated monetary assets and liabilities are translated to their United States dollar equivalents using foreign exchange rates which prevailed at the balance sheet date.  Non-monetary assets and liabilities are translated at exchange rates prevailing at the transaction date. Revenue and expenses are translated at average rates of exchange during the periods presented.  Related translation adjustments are reported as a separate component of stockholder’s equity (deficit), whereas gains or losses resulting from foreign currency transactions are included in results of operations.
	Consulting and Software Development
	The company expenses consulting and software development (including research and development) as incurred. The company has had consulting and software development expenses of $321,677 for the year ended August 31, 2013 and $325,420 for the year ended August 31, 2012.
	Stock-based Compensation
	The Company follows the provisions of ASC 718, “Share-Based Payment.” which requires all share-based payments to employees, including grants of employee stock options, to be recognized in the income statement based on their fair values.  The Company uses the Black-Scholes pricing model for determining the fair value of stock based compensation.
	The Company accounts for non-employee share-based awards based upon ASC 505-50, “Equity-Based Payments to Non-Employees.”  ASC 505-50 requires the costs of goods and services received in exchange for an award of equity instruments to be recognized using the fair value of the goods and services or the fair value of the equity award, whichever is more reliably measurable. The fair value of the equity award is determined on the measurement date, which is the earlier of the date that a performance commitment is reached or the date that performance is complete.  Generally, our awards do not entail performance commitments.  When an award vests over time such that performance occurs over multiple reporting periods, we estimate the fair value of the award as of the end of each reporting period and recognize an appropriate portion of the cost based on the fair value on that date.  When the award vests, we adjust the cost previously recognized so that the cost ultimately recognized is equivalent to the fair value on the date the performance is complete.
	The Company recognizes the cost associated with share-based awards that have a graded vesting schedule on a straight-line basis over the requisite service period of the entire award.
	Related Parties
	Related parties, which can be a corporation, individual, investor or another entity are considered to be related if the party has the ability, directly or indirectly, to control the other party or exercise significant influence over the Company in making financial and operating decisions.  Companies are also considered to be related if they are subject to common control or common significant influence.  The Company has these relationships.
	Recent Accounting Pronouncements
	The Company has evaluated all the recent accounting pronouncements through August 31, 2013 and believes that none of them, including those not yet effective, will have a material effect on the financial position or results of operations of the Company.

GOING_CONCERN

GOING CONCERN	12 Months Ended
	Aug. 31, 2013
GOING CONCERN [Abstract]	'
GOING CONCERN	'
	NOTE 3 – GOING CONCERN
	The Company’s consolidated financial statements are prepared in accordance with generally accepted accounting principles applicable to a going concern.  This contemplates the realization of assets and the liquidation of liabilities in the normal course of business.  Currently, the Company does not have material assets, nor does it have operations or a source of revenue sufficient to cover its operation costs and allow it to continue as a going concern.  The Company has a deficit accumulated since inception (June 2, 2008) through August 31, 2013 of ($1,481,385).The Company will be dependent upon the raising of additional capital through placement of our common stock in order to implement its business plan.  There can be no assurance that the Company will be successful in either situation in order to continue as a going concern.  The Company has funded its initial operations, from inception to August 31, 2013, by way of issuing common shares and advances from related parties.  As of August 31, 2013, the Company had issued 30,000,000 (post stock-split) common shares.  These consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Aug. 31, 2013
Related Party Transactions [Abstract]	'
RELATED PARTY TRANSACTIONS	'
	NOTE 4 – RELATED PARTY TRANSACTIONS
	On April 17, 2012, the Company entered into a convertible note with an affiliated company (Venture Capital Clinic Corp.) owned by the Company’s Chief Executive Officer and Chairman of the Board of Directors, Steve Adelstein. The note is for a maximum amount of $150,000 (determined from time to time as advances are made) having a stated interest rate of nine percent and is convertible into common shares at $0.03 per share at the sole discretion of the note holder. Both principal and interest are due August 31, 2015 and can be prepaid without penalty. At August 31, 2012, the principal balance of the note outstanding was $87,500 with accrued interest of approximately $2,500. On May 31, 2013, the note amount was converted to common stock, leaving an outstanding balance of principal and interest of $-0- at August 31, 2013.
	The Company does not lease or rent any property.  Office space and services are provided without charge by an officer / shareholder.  Such costs are immaterial to the consolidated financial statements and accordingly, have not been reflected therein.  The officers and directors of the Company are involved in other business activities and may, in the future, become involved in other business opportunities.  If a specific business opportunity becomes available, such persons may face a conflict in selecting between the Company and their other business interests.  The Company has not formulated a policy for the resolution of such conflicts.

STOCKHOLDERS_DEFICIT

STOCKHOLDERS' DEFICIT	12 Months Ended
	Aug. 31, 2013
Stockholders' Equity Note [Abstract]	'
CAPITAL STOCK	'
	NOTE 5 – STOCKHOLDERS’ DEFICIT
	In August, 2011 and February, 2012, the company filed, amended and restated Articles of Incorporation with the Secretary of State of Florida which:
		changed the name of the corporation to First Level Entertainment Group, Inc.
		increased the number of authorized shares of common stock from 100,000,000 shares to 500,000,000 shares and fixed a par value of $0.001 per share,
		authorized a class of 10,000,000 shares of blank check preferred stock, par value $0.001 per share, and
		included indemnification provisions customary under Florida law, as well as election not to be governed by the provisions of the Florida Business Corporation Act governing affiliated transactions and an election to be governed by the provisions related to control share acquisitions.
	On May 31, 2013 the Company authorized a 3:1 Reverse Stock Split the financial statements have been retroactively adjusted to reflect the stock split. From inception (June 2, 2008) through August 31, 2013, the Company has not granted any stock options and warrants.
	During the year ended August 31, 2012, the Company issued 306,668 (post stock-split) shares of common stock valued at $0.025 per share in extinguishment of related party notes and advances payable. The total value of shares issued was $7,667 and no gain or loss on extinguishment was recognized in the transaction.  The Company also issued 6,693,332 (post stock-split) shares of common stock valued at $0.025 per share for services valued at $167,333.  The value of the shares was based on the most recent share price of common stock issued for cash to non-related parties.
	During the year ended August 31, 2013, the Company issued 3,590,000 (post stock-split) shares of common stock valued at $0.025 per share in extinguishment of related party notes and advances payable. The total value of shares issued was $89,751 and no gain or loss on extinguishment was recognized in the transaction.  The Company also issued 8,910,000 (post stock-split) shares of common stock valued at $0.025 per share for services valued at $222,749.  The value of the shares was based on the most recent share price of common stock issued for cash to non-related parties.

INCOME_TAXES

INCOME TAXES	12 Months Ended
	Aug. 31, 2013
Income Tax Disclosure [Abstract]	'
INCOME TAXES	'
	NOTE 6 – INCOME TAXES
	Net deferred tax assets consist of the following components:
		31-Aug-13			31-Aug-12
	Deferred tax asset:
	Net operating loss carryforwards	$	(585,147	)	$	(426,595	)
	Common stock issued for services		316,032			228,047
	Impairment expense		103,688			103,688
	Valuation allowance		165,427			94,861
	Net deferred tax asset	$	—		$	—
	The income tax provision differs from the amount of income tax determined by applying the U.S. federal and state income statutory tax rates to pretax income (loss) from continuing operations as follows:
		31-Aug-13			31-Aug-12
	Tax benefit at statutory rates	$	(158,552	)	$	(258,602	)
	Common stock issued for services		87,986			66,097
	Impairment expense		—			103,688
	Change in valuation allowance		70,566			88,818
	Net provision for income taxes	$	—		$	—
	The Company has accumulated net operating loss carryovers of approximately $585,147 as of August 31, 2013 which are available to reduce future taxable income.  Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carry forwards for federal income tax reporting purposes may be subject to annual limitations. A change in ownership may limit the utilization of the net operating loss carry forwards in future years. The tax losses begin to expire in 2033.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Aug. 31, 2013
Subsequent Events [Abstract]	'
SUBSEQUENT EVENTS	'
	NOTE 7 – SUBSEQUENT EVENTS
	On November 30, 2013 the Company issued 1,200,000 shares of common stock for services valued at $30,000.
	We have evaluated events and transactions that occurred subsequent to August 31, 2013 through the date of this report, the date the consolidated financial statements were issued, for potential recognition or disclosure in the accompanying consolidated financial statements.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Aug. 31, 2013
Accounting Policies [Abstract]	'
Basis of Presentation	'
	Basis of Presentation
	The financial statements present the consolidated balance sheet, statements of operations, stockholders’ equity and cash flows of the Company including its wholly owned subsidiaries. These consolidated financial statements are presented in United States dollars and have been prepared in accordance with accounting principles generally accepted in the United States.
Principles of Consolidation	'
	Principles of Consolidation
	The consolidated financial statements include the financial statements of the Company and its subsidiaries.  All significant intercompany balances and transactions within the Company and subsidiary have been eliminated upon consolidation.
Development Stage Company	'
	Development Stage Company
	The Company has not earned any revenue from operations.  Accordingly, the Company’s activities have been accounted for as those of a “Development Stage Enterprise” as set forth in ASC Topic 915.  Among the disclosures required by ASC 915 are that the Company’s consolidated financial statements be identified as those of a development stage company, and that the statements of operations, stockholders’ equity (deficit) and cash flows disclose activity since the date of the Company’s inception or entering the development stage.
Use of Estimates and Assumptions	'
	Use of Estimates and Assumptions
	Preparation of the consolidated financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect certain reported amounts and disclosures.  Accordingly, actual results could differ from those estimates.
Cash and Cash Equivalents	'
	Cash and Cash Equivalents
	For purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents.
Intellectual Property	'
	Intellectual Property
	The Company, on July 31, 2010, acquired intellectual property consisting of thirty-five (35) children’s songs. The intellectual property acquired included all rights, title and interest and therefore the Company has title of one hundred percent (100%) ownership to the thirty-five (35) children’s songs. The Company begins amortizing intellectual property costs, using the straight-line method over the estimated useful life of 3 years, once it is put into service. As of August 31, 2013 and August 31, 2012, the intellectual properties have been abandoned and fully impaired.
Long-Lived Assets	'
	Long-Lived Assets
	In accordance with ASC 360-10-05-4 “Property, Plant, and Equipment-Impairment or Disposal of Long-Lived Assets”, which was previously Financial Accounting SFAS No.144, “Accounting for the Impairment or Disposal of Long-lived Assets”, the Company assesses long-lived assets, such as property and equipment and intangible assets subject to amortization, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset group may not be fully recoverable. Recoverability of asset groups to be held and used in measured by a comparison of the carrying amount of an asset group to estimated undiscounted future cash flows expected to be generated by the asset group. If the carrying amount exceeds its estimated future cash flows, an impairment charge is recognized by the amount by which the carrying amount of an asset group exceeds the fair value of the asset group. The Company evaluates its long-lived assets for impairment on at least an annual basis. The Company recorded impairment charges of $-0- and $262,500 during the fiscal years ended August 31, 2013 and 2012, respectively.
Fair Value Measurements	'
	Fair Value Measurements
	The fair value of a financial instrument is the amount that could be received upon the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Financial assets are marked to bid prices and financial liabilities are marked to offer prices. Fair value measurements do not include transaction costs. A fair value hierarchy is used to prioritize the quality and reliability of the information used to determine fair values. Categorization within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. The fair value hierarchy is defined into the following three categories:
	Level 1: Quoted market prices in active markets for identical assets or liabilities
	Level 2: Observable market-based inputs or inputs that are corroborated by market data
	Level 3: Unobservable inputs that are not corroborated by market data
Income Taxes	'
	Income Taxes
	The Company follows the liability method of accounting for income taxes in accordance with ASC Topic 740. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the consolidated financial statement carrying amounts of existing assets and liabilities and their respective tax balances.  Deferred tax assets and liabilities are measured using enacted or substantially enacted tax rates expected to apply to the taxable income in the years in which those differences are expected to be recovered or settled.  Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized.  The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the date of enactment.
Revenue and Cost Recognition	'
	Revenue and Cost Recognition
	The Company has no current source of revenue. The Company recognizes revenue based on Account Standards Codification (“ASC”) 605 “Revenue Recognition” which contains Securities and Exchange Commission Staff Accounting Bulletin No. 101, “Revenue Recognition in Financial Statements’ and No. 104, “Revenue Recognition”. In all cases, revenue is recognized only when the price is fixed or determinable, persuasive evidence of an arrangement exists, shipment has occurred, price is fixed or determinable and collectability of the resulting receivable is reasonably assured. Revenues transacted from on-line platforms are recognized at the point of sale.  Cost of sales includes any labor cost and the amortization of intellectual property.
Basic and Diluted Net Loss per Common Share	'
	Basic and Diluted Net Loss per Common Share
	Basic loss per share is calculated by dividing the Company’s net loss applicable to common stockholders by the weighted average number of common shares during the period. Diluted loss per share is calculated by dividing the Company’s net loss available to common stockholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is adjusted for any potentially dilutive debt or equity. There are no such common stock equivalents outstanding as of August 31, 2013 or 2012 which were excluded from the calculation of diluted loss per common share as their effect would have been anti-dilutive.
Foreign Currency Translation	'
	Foreign Currency Translation
	The consolidated financial statements are presented in United States dollars. In accordance with ASC Topic 830, “Foreign Currency Translation”, foreign denominated monetary assets and liabilities are translated to their United States dollar equivalents using foreign exchange rates which prevailed at the balance sheet date.  Non-monetary assets and liabilities are translated at exchange rates prevailing at the transaction date. Revenue and expenses are translated at average rates of exchange during the periods presented.  Related translation adjustments are reported as a separate component of stockholder’s equity (deficit), whereas gains or losses resulting from foreign currency transactions are included in results of operations.
Consulting and Software Development	'
	Consulting and Software Development
	The company expenses consulting and software development (including research and development) as incurred. The company has had consulting and software development expenses of $321,677 for the year ended August 31, 2013 and $325,420 for the year ended August 31, 2012.
Stock-Based Compensation	'
	Stock-based Compensation
	The Company follows the provisions of ASC 718, “Share-Based Payment.” which requires all share-based payments to employees, including grants of employee stock options, to be recognized in the income statement based on their fair values.  The Company uses the Black-Scholes pricing model for determining the fair value of stock based compensation.
	The Company accounts for non-employee share-based awards based upon ASC 505-50, “Equity-Based Payments to Non-Employees.”  ASC 505-50 requires the costs of goods and services received in exchange for an award of equity instruments to be recognized using the fair value of the goods and services or the fair value of the equity award, whichever is more reliably measurable. The fair value of the equity award is determined on the measurement date, which is the earlier of the date that a performance commitment is reached or the date that performance is complete.  Generally, our awards do not entail performance commitments.  When an award vests over time such that performance occurs over multiple reporting periods, we estimate the fair value of the award as of the end of each reporting period and recognize an appropriate portion of the cost based on the fair value on that date.  When the award vests, we adjust the cost previously recognized so that the cost ultimately recognized is equivalent to the fair value on the date the performance is complete.
	The Company recognizes the cost associated with share-based awards that have a graded vesting schedule on a straight-line basis over the requisite service period of the entire award.
Related Parties	'
	Related Parties
	Related parties, which can be a corporation, individual, investor or another entity are considered to be related if the party has the ability, directly or indirectly, to control the other party or exercise significant influence over the Company in making financial and operating decisions.  Companies are also considered to be related if they are subject to common control or common significant influence.  The Company has these relationships.
Recent Accounting Pronouncements	'
	Recent Accounting Pronouncements
	The Company has evaluated all the recent accounting pronouncements through August 31, 2013 and believes that none of them, including those not yet effective, will have a material effect on the financial position or results of operations of the Company.

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
	Aug. 31, 2013
Income Tax Disclosure [Abstract]	'
Schedule of Net Deferred Tax Asset	'
	Net deferred tax assets consist of the following components:
		31-Aug-13			31-Aug-12
	Deferred tax asset:
	Net operating loss carryforwards	$	(585,147	)	$	(426,595	)
	Common stock issued for services		316,032			228,047
	Impairment expense		103,688			103,688
	Valuation allowance		165,427			94,861
	Net deferred tax asset	$	—		$	—
Schedule of income tax provision	'
	The income tax provision differs from the amount of income tax determined by applying the U.S. federal and state income statutory tax rates to pretax income (loss) from continuing operations as follows:
		31-Aug-13			31-Aug-12
	Tax benefit at statutory rates	$	(158,552	)	$	(258,602	)
	Common stock issued for services		87,986			66,097
	Impairment expense		—			103,688
	Change in valuation allowance		70,566			88,818
	Net provision for income taxes	$	—		$	—

NATURE_OF_OPERATIONS_AND_BASIS1

NATURE OF OPERATIONS AND BASIS OF PRESENTATION (Details Narrative) (USD $)	12 Months Ended			27 Months Ended	63 Months Ended
	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2011	Aug. 31, 2010	Aug. 31, 2013
Nature Of Operations And Basis Of Presentation Details Narrative	'	'	'	'	'
Loss since inception	($401,397)	($654,688)	($418,916)	($6,384)	($1,481,385)

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	12 Months Ended		63 Months Ended
	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2013	Jul. 31, 2010
Summary Of Significant Accounting Policies Details	'	'	'	'
Children's songs acquired	'	'	'	35
Ownership to the 35 children's songs, percent	'	'	'	100.00%
Estimated useful life of intellectual property	'3 years	'	'	'
Impairment expense	'	$262,500	$262,500	'
Consulting and software development	$321,677	$325,420	$1,044,597	'

GOING_CONCERN_Details

GOING CONCERN (Details) (USD $)	12 Months Ended			27 Months Ended	63 Months Ended
	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2011	Aug. 31, 2010	Aug. 31, 2013
Going Concern Details	'	'	'	'	'
Loss since inception	($401,397)	($654,688)	($418,916)	($6,384)	($1,481,385)
Common shares issued (post stock-split)	30,000,000	17,500,000	'	'	30,000,000

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details Narrative) (USD $)	12 Months Ended
	Aug. 31, 2013	Aug. 31, 2012
Related Party Transaction [Line Items]	'	'
Note payable - related party	'	$87,500
Chief Executive Officer (Steve Adelstein)	'	'
Related Party Transaction [Line Items]	'	'
Date of agreement for convertible notes	17-Apr-12	'
Converted common stock	150,000	'
Conversion price (in dollars per share)	$0.03	'
Maturity date of convertible notes	31-Aug-15	'
Note payable - related party	87,500	'
Accrued interest on note outstanding	$2,500	'

STOCKHOLDERS_DEFICIT_Details_N

STOCKHOLDERS' DEFICIT (Details Narrative) (USD $)	12 Months Ended
	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2011
Equity [Abstract]	'	'	'
Increase in shares authorized	'	'	500,000,000
Description of reverse stock split	'	'	'
	Company authorized a 3:1 Reverse Stock Split the financial statements have been retroactively adjusted to reflect the stock split.
Shares issued for debt price per share	$0.03	$0.03	'
Shares issued for services price per share	$0.03	$0.03	'
Common stock issued for debt at $0.025 per share (in shares)	3,590,000	306,668	'
Common stock issued for debt at $0.025 per share	$89,750	$7,667	'
Common stock issued for services at $0.025 per share (in shares)	8,910,000	6,693,332	'
Common stock issued for services at $0.025 per share	$222,749	$167,333	'

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	Aug. 31, 2013	Aug. 31, 2012
Deferred tax asset:	'	'
Net operating loss carry forward	($585,147)	($426,595)
Common stock issued for services	316,032	228,047
Impairment expense	103,688	103,688
Valuation allowance	165,427	94,861
Net deferred tax asset	'	'

INCOME_TAXES_Details_2

INCOME TAXES (Details 2) (USD $)	12 Months Ended		63 Months Ended
	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2013
Income Taxes Details 2	'	'	'
Tax benefit at statutory rates	'	($158,552)	($258,602)
Common stock issued for services	'	87,986	66,097
Impairment expense	'	'	103,688
Change in valuation allowance	'	70,566	88,818
Net provision for income taxes	'	'	'

SUBSEQUENT_EVENTS_Details

SUBSEQUENT EVENTS (Details) (USD $)	12 Months Ended	1 Months Ended
	Aug. 31, 2011	Nov. 30, 2013
		Subsequent event
Subsequent Event [Line Items]	'	'
Common stock issued for services	$397,500	$30,000
Common stock issued for services (in shares)	'	1,200,000