| Document and Entity Information - shares | 9 Months Ended | |
| May 31, 2017 | Jul. 01, 2017 | |
| Document And Entity Information | ||
| Entity Registrant Name | FIRST LEVEL ENTERTAINMENT GROUP, INC. | |
| Entity Central Index Key | 1,503,227 | |
| Document Type | 10-Q | |
| Document Period End Date | May 31, 2017 | |
| Amendment Flag | false | |
| Current Fiscal Year End Date | --08-31 | |
| Entity a Well-known Seasoned Issuer | No | |
| Entity a Voluntary Filer | No | |
| Entity's Reporting Status Current | Yes | |
| Entity Filer Category | Smaller Reporting Company | |
| Entity Common Stock, Shares Outstanding | 42,219,990 | |
| Document Fiscal Period Focus | Q3 | |
| Document Fiscal Year Focus | 2,017 |
| CONDENSED CONSOLIDATED BALANCE SHEETS (unaudited) - USD ($) | May 31, 2017 | Aug. 31, 2016 |
| CURRENT ASSETS: | ||
| Cash and equivalents | $ 89 | |
| Total Current Assets | 89 | |
| Total Assets | 89 | |
| CURRENT LIABILITIES: | ||
| Bank overdraft | 29 | |
| Accrued expenses | 262,500 | 240,250 |
| Advance from related parties | 8,350 | |
| Total Current Liabilities | 270,879 | 240,250 |
| STOCKHOLDERS' DEFICIT: | ||
| Preferred Stock, par value $.001; 10,000,000 shares authorized; no shares issued and outstanding | ||
| Common stock, par value $.001; 500,000,000 shares authorized; 42,219,990 shares issued and outstanding as of May 31, 2017 and August 31, 2016 | 42,220 | 42,220 |
| Additional paid in capital | 2,857,378 | 2,857,378 |
| Accumulated deficit | (3,170,477) | (3,139,759) |
| Total Stockholders' Deficit | (270,879) | (240,161) |
| Total Liabilities and Stockholders' Deficit | $ 89 |
| CONDENSED CONSOLIDATED BALANCE SHEETS (unaudited) (Parenthetical) - $ / shares | May 31, 2017 | Aug. 31, 2016 |
| Statement of Financial Position [Abstract] | ||
| Preferred Stock, par value (in dollars per share) | $ .001 | $ .001 |
| Preferred Stock, shares authorized | 10,000,000 | 10,000,000 |
| Preferred Stock, shares issued | 0 | 0 |
| Preferred Stock, shares outstanding | 0 | 0 |
| Common stock, par value (in dollars per share) | $ .001 | $ .001 |
| Common stock, shares authorized | 500,000,000 | 500,000,000 |
| Common stock, shares issued | 42,219,990 | 42,219,990 |
| Common stock, shares outstanding | 42,219,990 | 42,219,990 |
| CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (unaudited) - USD ($) | 3 Months Ended | 9 Months Ended | ||
| May 31, 2017 | May 31, 2016 | May 31, 2017 | May 31, 2016 | |
| Income Statement [Abstract] | ||||
| Revenues | ||||
| Operating Expenses: | ||||
| General and administrative | 16,589 | 18,475 | 30,718 | 73,033 |
| Total Operating Expenses | 16,589 | 18,475 | 30,718 | 73,033 |
| Operating Loss | (16,589) | (18,475) | (30,718) | (73,033) |
| Other Income (Expense): | ||||
| Total Other Income (Expense) | ||||
| Net Loss before Income Taxes | (16,589) | (18,475) | (30,718) | (73,033) |
| Provision for Income Taxes | ||||
| Net Loss | $ (16,589) | $ (18,475) | $ (30,718) | $ (73,033) |
| Basic and diluted net loss per common share (in dollars per share) | $ 0 | $ 0 | $ 0 | $ 0 |
| Basic and diluted weighted average number of common shares outstanding (in shares) | 42,219,990 | 40,000,000 | 42,219,990 | 40,000,000 |
| CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (unaudited) - USD ($) | 9 Months Ended | |
| May 31, 2017 | May 31, 2016 | |
| OPERATING ACTIVITIES: | ||
| Net loss | $ (30,718) | $ (73,033) |
| Adjustments to reconcile net loss to net cash used in operating activities: | ||
| Expenses paid by related party on behalf of the company | 11,437 | |
| Changes in operating assets and liabilities: | ||
| Accounts payable and accrued expenses | 22,279 | 1,500 |
| Accrued expense-related party | 8,350 | 60,000 |
| Net cash used in operating activities | (89) | (96) |
| INVESTING ACTIVITIES | ||
| FINANCING ACTIVITIES | ||
| NET CHANGE IN CASH | (89) | (96) |
| CASH BEGINNING BALANCE | 89 | 227 |
| CASH ENDING BALANCE | 131 | |
| SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION: | ||
| Taxes paid | ||
| Interest paid | ||
| NATURE OF OPERATIONS AND BASIS OF PRESENTATION | 9 Months Ended |
| May 31, 2017 | |
| 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., commenced 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.; iv) VIP Wink Corp. |
| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | 9 Months Ended |
| May 31, 2017 | |
| Accounting Policies [Abstract] | |
| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying unaudited condensed consolidated financial statements of the Company and the notes thereto have been prepared in accordance with the instructions for Form 10-Q and Article 10 of Regulation S-X of the Securities and Exchange Commission (“SEC”). The August 31, 2016 condensed consolidated balance sheet data was derived from audited financial statements but does not include all disclosures required by accounting principles generally accepted in the United States of America. The unaudited condensed consolidated financial statements included herein should be read in conjunction with the audited financial statements and the notes thereto that are included in the Company’s Annual Report on Form 10-K for the year ended August 31, 2016 filed with the SEC on December 14, 2016. The accounting policies applied by the Company in these condensed interim financial statements are the same as those applied by the Company in its audited consolidated financial statements as at and for the year ended August 31, 2016. The quarterly information presented should be read in conjunction with the annual report filed on Form 10-K with the Securities and Exchange Commission. 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. 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. 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. Website Development Costs The Company accounts for website development costs in accordance with Accounting Standards Codification 350-50 “Website Development Costs”. Accordingly, all costs incurred in the planning stage are expensed as incurred, costs incurred in the website application and infrastructure development stage that meet specific criteria are expensed and costs incurred in the day to day operation of the website are expensed as incurred. Long-lived assets The Company reviews long-lived assets and certain identifiable intangibles held and used for possible impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. In evaluating the fair value and future benefits of its intangible assets, management performs an analysis of the anticipated undiscounted future net cash flow of the individual assets over the remaining amortization period. The Company recognizes an impairment loss if the carrying value of the asset exceeds the expected future cash flows. 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” 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 May 31, 2017 or 2016 which were excluded from the calculation of diluted loss per common share as their effect would have been anti-dilutive. |
| GOING CONCERN | 9 Months Ended |
| May 31, 2017 | |
| Organization, Consolidation and Presentation of Financial Statements [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 May 31, 2017 of $3,170,477. 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 May 31, 2017, by way of issuing common shares and advances from related parties. As of May 31, 2017, the Company had issued 42,219,990 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 | 9 Months Ended |
| May 31, 2017 | |
| Related Party Transactions [Abstract] | |
| RELATED PARTY TRANSACTIONS | NOTE 4 – RELATED PARTY TRANSACTIONS As of May 31,2017, the Company owed $8,350 to a related party (an officer and majority shareholder) for operating expenses paid on the Company’s behalf. As of May 31, 2016, the Company accrued consulting fees to a related party (an officer and majority shareholder) of $260,498. |
| SUBSEQUENT EVENTS | 9 Months Ended |
| May 31, 2017 | |
| Subsequent Events [Abstract] | |
| SUBSEQUENT EVENTS | NOTE 5 – SUBSEQUENT EVENTS We have evaluated events and transactions that occurred subsequent to May 31, 2017 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 ACCOUNTING POLICIES (Policies) | 9 Months Ended |
| May 31, 2017 | |
| Accounting Policies [Abstract] | |
| Basis of Presentation | Basis of Presentation The accompanying unaudited condensed consolidated financial statements of the Company and the notes thereto have been prepared in accordance with the instructions for Form 10-Q and Article 10 of Regulation S-X of the Securities and Exchange Commission (“SEC”). The August 31, 2016 condensed consolidated balance sheet data was derived from audited financial statements but does not include all disclosures required by accounting principles generally accepted in the United States of America. The unaudited condensed consolidated financial statements included herein should be read in conjunction with the audited financial statements and the notes thereto that are included in the Company’s Annual Report on Form 10-K for the year ended August 31, 2016 filed with the SEC on December 14, 2016. The accounting policies applied by the Company in these condensed interim financial statements are the same as those applied by the Company in its audited consolidated financial statements as at and for the year ended August 31, 2016. The quarterly information presented should be read in conjunction with the annual report filed on Form 10-K with the Securities and Exchange Commission. |
| 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. |
| 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. |
| 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. |
| Website Development Costs | Website Development Costs The Company accounts for website development costs in accordance with Accounting Standards Codification 350-50 “Website Development Costs”. Accordingly, all costs incurred in the planning stage are expensed as incurred, costs incurred in the website application and infrastructure development stage that meet specific criteria are expensed and costs incurred in the day to day operation of the website are expensed as incurred. |
| Long-lived assets | Long-lived assets The Company reviews long-lived assets and certain identifiable intangibles held and used for possible impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. In evaluating the fair value and future benefits of its intangible assets, management performs an analysis of the anticipated undiscounted future net cash flow of the individual assets over the remaining amortization period. The Company recognizes an impairment loss if the carrying value of the asset exceeds the expected future cash flows. |
| 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” |
| 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 May 31, 2017 or 2016 which were excluded from the calculation of diluted loss per common share as their effect would have been anti-dilutive. |
| GOING CONCERN (Details Narrative) - USD ($) | May 31, 2017 | Aug. 31, 2016 |
| Organization, Consolidation and Presentation of Financial Statements [Abstract] | ||
| Accumulated deficit | $ (3,170,477) | $ (3,139,759) |
| Common stock, shares issued | 42,219,990 | 42,219,990 |
| RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($) | May 31, 2017 | Aug. 31, 2016 | May 31, 2016 |
| Related Party Transactions [Abstract] | |||
| Advance related parties | $ 8,350 | $ 260,498 |
