First Level Entertainment 10-Q 30 May 14 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Nov. 30, 2013	Apr. 30, 2014
Document And Entity Information	'	'
Entity Registrant Name	'FIRST LEVEL ENTERTAINMENT GROUP, INC.	'
Entity Central Index Key	'0001503227	'
Document Type	'10-Q	'
Document Period End Date	30-Nov-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 Common Stock, Shares Outstanding	'	33,700,000
Document Fiscal Period Focus	'Q1	'
Document Fiscal Year Focus	'2014	'

CONSOLIDATED_BALANCE_SHEETS_Un

CONSOLIDATED BALANCE SHEETS (Unaudited) (USD $)	Nov. 30, 2013	Aug. 31, 2013
CURRENT ASSETS:	'	'
Cash and equivalents	$253	$253
Total Current Assets	253	253
CURRENT LIABILITIES:	'	'
Accounts payable	1,500	1,500
Accrued expenses	341,588	265,138
Advance from related parties	84,825	50,000
Total Current Liabilities	427,913	316,638
STOCKHOLDERS' DEFICIT:	'	'
Preferred Stock, par value $.001; 10,000,000 shares authorized 0 issued and outstanding at November 30, 2013 and August 31, 2013	'	'
Common stock , par value $.001 500,000,000 shares authorized 31,200,000 shares issued as of November 30, 2013 and 30,000,000 shares issued as of August 31, 2013 and	31,200	30,000
Additional paid in capital	1,163,800	1,135,000
Deficit accumulated during the development stage	-1,622,660	-1,481,385
Total Stockholders' Deficit	-427,660	-316,385
Total Liabilities and Stockholders' Deficit	$253	$253

CONSOLIDATED_BALANCE_SHEETS_Un1

CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) (USD $)	Nov. 30, 2013	Aug. 31, 2013
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	500,000,000	500,000,000
Common stock, shares issued	31,200,000	30,000,000

CONSOLIDATED_STATEMENTS_OF_OPE

CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) (USD $)	3 Months Ended		66 Months Ended
	Nov. 30, 2013	Nov. 30, 2012	Nov. 30, 2013
Income Statement [Abstract]	'	'	'
Revenue	'	'	'
Operating Expenses:	'	'	'
Legal and Accounting	6,550	9,170	115,580
Consulting and Software Development	132,500	42,900	1,177,097
General and Administrative	2,225	5,953	43,725
Total Operating Expenses	141,275	58,023	1,336,402
Operating Loss	-141,275	-58,023	-1,336,402
Other Income(expense)	'	'	'
Interest Expense	'	-1,676	-23,758
Impairment	'	'	-262,500
Total Other Income(Expenses)	'	-1,676	-286,258
Net (loss) before Income Taxes	-141,275	-59,699	-1,622,660
Provision for Income Taxes	'	'	'
Net (loss)	($141,275)	($59,699)	($1,622,660)
Basic and diluted net loss per common share (in dollars per share)	$0	$0	'
Weighted average number of common shares outstanding (in shares)	30,013,187	17,500,000	'

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) (USD $)	3 Months Ended		66 Months Ended
	Nov. 30, 2013	Nov. 30, 2012	Nov. 30, 2013
OPERATING ACTIVITIES:	'	'	'
Net loss	($141,275)	($59,699)	($1,622,660)
Adjustments to reconcile net loss to net cash used in operating activities:	'	'	'
Impairment of intellectual assets, net	'	'	262,500
Expenses paid on behalf of the company	34,825	'	100,493
Stock issued for services	30,000	'	817,582
Changes in operating assets and liabilities:	'	'	'
Accounts payable and accrued expenses	76,450	19,176	343,088
Net cash used in operating activities	'	-40,523	-98,997
FINANCING ACTIVITIES:	'	'	'
Increase/(decrease) in notes payable	'	37,500	102,150
Payments on related party debt	'	'	-7,900
Issuance of common stock for cash	'	'	5,000
Net cash provided by (used in) financing activities	'	37,500	99,250
NET INCREASE IN CASH	'	-3,023	253
CASH BEGINNING BALANCE	253	4,409	'
CASH ENDING BALANCE	253	1,386	253
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:	'	'	'
Taxes paid	'	'	'
Interest paid	'	'	'
NON-CASH TRANSACTIONS AFFECTING OPERATING, INVESTING AND FINANCING ACTIVITIES:	'	'	'
Issuance of common stock - shareholder note payable	'	'	397,500
Issuance of common stock for services	'	'	774,500
Issuance of common stock for acquisition of intellectual property	'	'	22,500
Issuance of Notes payable for acquisition of intellectual property	'	'	240,000
Stock issued for debt	'	'	$109,918

NATURE_OF_OPERATIONS_AND_BASIS

NATURE OF OPERATIONS AND BASIS OF PRESENTATION	3 Months Ended
	Nov. 30, 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.  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; VIP Wink Corp.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Nov. 30, 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.
	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.
	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 November 30, 2013 or 2012 which were excluded from the calculation of diluted loss per common share as their effect would have been anti-dilutive.
	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 November 30, 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	3 Months Ended
	Nov. 30, 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 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 by way of issuing common shares and through advances made by related parties.  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	3 Months Ended
	Nov. 30, 2013
Related Party Transactions [Abstract]	'
RELATED PARTY TRANSACTIONS	'
	NOTE 4 – RELATED PARTY TRANSACTIONS
	As of August 31, 2013 the Company owed $50,000 to related parties for operating expenses paid on the Company’s behalf.  During the three months ended November 30, 2013 this related party paid for $34,825 of additional operating expenses on the Company’s behalf, leaving an ending balance due of $84,825. All related party balances bear no interest and are due on demand.

STOCKHOLDERS_DEFICIT

STOCKHOLDERS' DEFICIT	3 Months Ended
	Nov. 30, 2013
Equity [Abstract]	'
STOCKHOLDERS' DEFICIT	'
	NOTE 5 – STOCKHOLDERS’ DEFICIT
	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.
	For the three months ended November 30, 2013 The Company issued 1,200,000 (post stock-split) shares of common stock valued at $0.025 per share for services valued at $30,000.  The value of the shares was based on the most recent share price of common stock issued for cash to non-related parties.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Nov. 30, 2013
Subsequent Events [Abstract]	'
SUBSEQUENT EVENTS	'
	NOTE 6 – SUBSEQUENT EVENTS
	Subsequent to November 30, 2014 we issued 1,500,000 shares of common stock to consultants the total value of the services were $37,500.  The value of the shares was based on the most recent share price of common stock issued for cash to non-related parties.
	Subsequent to November 30, 2014 we issued 1,000,000 shares of common stock for cash at $0.025 per share. Total proceeds received were $25,000.
	We have evaluated events and transactions that occurred subsequent to November 30, 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)	3 Months Ended
	Nov. 30, 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.
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.
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 November 30, 2013 or 2012 which were excluded from the calculation of diluted loss per common share as their effect would have been anti-dilutive.
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 November 30, 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.

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details Narrative) (USD $)	3 Months Ended
	Nov. 30, 2013	Aug. 31, 2013
Related Party Transactions [Abstract]	'	'
Due to related parties	$84,825	$50,000
Additional operating expenses	$34,825	'

STOCKHOLDERS_DEFICIT_Details_N

STOCKHOLDERS' DEFICIT (Details Narrative) (USD $)	3 Months Ended	12 Months Ended
	Nov. 30, 2013	Aug. 31, 2013
Equity [Abstract]	'	'
Stock issued for debt (in shares)	'	3,590,000
Stock issuance price for debt (in dollars per share)	'	$0.03
Stock issued for debt	'	$89,751
Stock issued for services (in shares)	1,200,000	8,910,000
Stock issuance price for services (in dollars per share)	$0.03	$0.03
Stock issued for services	$30,000	$222,749

SUBSEQUENT_EVENTS_Details_Narr

SUBSEQUENT EVENTS (Details Narrative) (USD $)	3 Months Ended	12 Months Ended	0 Months Ended
	Nov. 30, 2013	Aug. 31, 2013	Nov. 30, 2014
			Subsequent event
Subsequent Event [Line Items]	'	'	'
Stock issued for services (in shares)	1,200,000	8,910,000	1,500,000
Stock issued for services	$30,000	$222,749	$37,500
Stock issued for cash (in shares)	'	'	1,000,000
Stock issuance price (in dollars per share)	'	$0.03	$0.03
Stock issued for cash	'	'	$25,000