UNEEQO (UNEQ) 10-K 13 Oct 15 2015 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Jun. 30, 2015	Oct. 13, 2015	Dec. 31, 2014
Document And Entity Information
Entity Registrant Name	Kore Resources Inc.
Entity Central Index Key	1,572,317
Document Type	10-K
Document Period End Date	Jun. 30, 2015
Amendment Flag	false
Current Fiscal Year End Date	--06-30
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 3,368,750
Entity Common Stock, Shares Outstanding		112,750,000
Trading Symbol	KORX
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,015

Balance Sheets

Balance Sheets - USD ($)	Jun. 30, 2015	Jun. 30, 2014
CURRENT ASSETS
Cash		$ 19,784
Prepaid expenses	$ 3,390
Current assets of discontinued operation		$ 2,192
TOTAL CURRENT ASSETS	$ 3,390	21,976
OTHER ASSETS
Long-term assets of discontinued operation		22,534
TOTAL OTHER ASSETS		22,534
TOTAL ASSETS	$ 3,390	$ 44,510
CURRENT LIABILITIES
Accounts payable	17,400
Accounts payable to related party	$ 27,780
Advances payable		$ 45,000
Note payable	$ 15,000
Current liabilities of discontinued operation		$ 14,483
TOTAL CURRENT LIABILITIES	$ 60,180	$ 59,483
COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS' DEFICIT
Common stock, $0.0001 par value, 150,000,000 shares authorized, 112,750,000 and 15,000,000 shares issued and outstanding	$ 11,275	$ 1,500
Additional paid-in capital	247,776	$ (1,400)
Subscription receivable	(36,807)
Accumulated deficit	(279,034)	$ (15,073)
TOTAL STOCKHOLDERS' DEFICIT	(56,790)	(14,973)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 3,390	$ 44,510

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2015	Jun. 30, 2014
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	150,000,000	150,000,000
Common stock, shares issued	112,750,000	15,000,000
Common stock, shares outstanding	112,750,000	15,000,000

Statements of Operations

Statements of Operations - USD ($)	2 Months Ended	12 Months Ended
	Jun. 30, 2014	Jun. 30, 2015
OPERATING EXPENSES
Consulting		$ 31,500
General and administrative		86,740
Total Operating Expenses		118,240
LOSS FROM CONTINUING OPERATIONS		(118,240)
LOSS FROM DISCONTINUED OPERATIONS	$ (15,073)	(145,721)
NET LOSS BEFORE PROVISION FOR TAX	$ (15,073)	$ (263,961)
Provision for income taxes
NET LOSS	$ (15,073)	$ (263,961)
Net loss per share - basic and diluted
Continuing operations	$ 0	$ 0
Discontinued operations	0	0
Net loss per common share	$ 0	$ 0
Weighted average number of shares outstanding - basic and diluted	15,000,000	101,215,753

Statement of Stockholders' Defi

Statement of Stockholders' Deficit - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Subscription Receivable [Member]	Accumulated Deficit [Member]	Total
Beginning balance, amount at Apr. 21, 2014
Beginning balance, shares at Apr. 21, 2014
Issuance of stock - founders	$ 1,500	$ (1,400)			$ 100
Issuance of stock - founders, shares	15,000,000
Net loss				$ (15,073)	(15,073)
Ending balance, amount at Jun. 30, 2014	$ 1,500	$ (1,400)		$ (15,073)	$ (14,973)
Ending balance, shares at Jun. 30, 2014	15,000,000
Common stock issued in reverse merger	$ 11,000	(11,000)
Common stock issued in reverse merger, shares	110,000,000
Sale of common stock and warrants for cash, subscription receivable and advances payable	$ 275	274,725	$ (36,807)		$ 238,193
Sale of common stock and warrants for cash, subscription receivable and advances payable, shares	2,750,000
Common stock returned and cancelled for disposal of subsidiary	$ (1,500)	$ (14,549)			(16,049)
Common stock returned and cancelled for disposal of subsidiary, shares	(15,000,000)
Net loss				$ (263,961)	(263,961)
Ending balance, amount at Jun. 30, 2015	$ 11,275	$ 247,776	$ (36,807)	$ (279,034)	$ (56,790)
Ending balance, shares at Jun. 30, 2015	112,750,000

Statements of Cash Flows

Statements of Cash Flows - USD ($)	2 Months Ended	12 Months Ended
	Jun. 30, 2014	Jun. 30, 2015
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (15,073)	$ (263,961)
Adjustments to reconcile net loss to net cash used in operating activities:
Founder common stock issued for services	$ 100
Depreciation expense		$ 3,069
Changes in operating assets and liabilities:
Prepaid expenses and other assets	$ (6,092)	(2,702)
Accounts payable	$ 1,000	16,400
Accounts payable to related party		27,780
Net Cash Used In Operating Activities	$ (20,065)	(214,010)
CASH FLOWS FROM INVESTING ACTIVITIES
Cash paid for purchase of fixed assets		(1,828)
Net Cash Used In Investing Activities		$ (1,828)
CASH FLOWS FROM FINANCING ACTIVITIES:
Advances	$ 45,000
Net related party advances	$ (5,151)	$ (9,997)
Proceeds from note payable		15,000
Proceeds from sale of common stock		193,193
Cash distribution upon disposal of subsidiary		(2,142)
Net Cash Provided By Financing Activities	$ 39,849	196,054
NET (DECREASE) INCREASE IN CASH	$ 19,784	(19,784)
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD		$ 19,784
CASH AND CASH EQUIVALENTS AT END OF PERIOD	$ 19,784
Supplemental Disclosure of Cash Flows Information:
Cash paid for income taxes
Cash paid for interest expense
Non Cash Investing and Financing Transactions:
Fixed assets purchased by related party	$ 18,634
Common stock issued in reverse merger		$ 11,000
Common stock issued for stock subscription receivable		36,807
Common stock issued for advances payable		45,000
Disposal of subsidiary		$ 13,907

Organization and Basis of Prese

Organization and Basis of Presentation	12 Months Ended
	Jun. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Basis of Presentation	NOTE 1 – ORGANIZATION AND BASIS OF PRESENTATION Kore Resources, Inc. (the “Company”) was incorporated in the State of Nevada on January 6, 2012. The Company was organized to develop and explore mineral properties in the State of Nevada. On June 18, 2014, the “Company” entered into a Share Exchange Agreement (the “Exchange Agreement”) with WeedWeb Inc, a privately held Nevada corporation (“WeedWeb”) and Weedweb’s controlling stockholder Mary Kay Tantum (“Tantum”). The transaction closed on September 16, 2014. As a result of the transaction (the “Exchange”) we acquired 10,000,000 shares of common stock of WeedWeb and it became our wholly-owned subsidiary. In accordance with the terms of the Exchange Agreement, at the closing an aggregate of 15,000,000 shares of our common stock were issued to Tantum in exchange for her shares of WeedWeb. Each of us, WeedWeb and Tantum provided customary representations and warranties, pre-closing covenants and closing conditions in the Exchange Agreement. In connection with these transactions, Ms. Tantum and Level Up Investments LLC entered into an agreement with Young Ju Yi, our former CEO and Director, to purchase 60,000,000 shares of our common stock from Young Ju Yi for a total purchase price of $30,000. Ms. Tantum and Level Up Investments LLC each acquired 30,000,000 shares of our common stock pursuant to this agreement. This resulted in a change in control of the Corporation. Level Up Investments, LLC was not a shareholder of Weedweb, Inc. prior to its acquisition by the Corporation. In addition to being a shareholder of the Company, Level Up Investments LLC was instrumental in finding funding for the early development stage of the Weedweb website. In accordance with ASC Topic 360-10-45-15, the transaction is accounted for as a reverse acquisition and WeedWeb, Inc. is considered the accounting acquirer and the acquiree is Kore Resources, Inc. since the members of WeedWeb, Inc. obtained voting and management control of Kore Resources, Inc. the transaction has been accounted as a reverse merger and recapitalization. Immediately subsequent to the Exchange, we entered into an Agreement of Conveyance, Transfer and Assignment of Assets and Assumption of Obligations (the “Conveyance Agreement”) with our former officer and director, Mr. Young Ju Yi. Pursuant to the Conveyance Agreement, we transferred all assets and business operations associated with our mining business to Mr. Young Ju Yi. As a result of this Agreement, we are no longer pursuing our former business plan. In connection with these transactions, Ms. Tantum and Level Up Investments LLC entered into an agreement with Young Ju Yi to purchase 60,000,000 shares of our common stock from Young Ju Yi for a total purchase price of $30,000. Ms. Tantum and Level Up Investments LLC each acquired 30,000,000 shares of our common stock pursuant to this agreement. Effective April 29, 2015, the Company entered into a Confidential Settlement and Mutual Release Agreement (the “Settlement Agreement”) with WeedWeb Inc, a privately held Delaware corporation (“WeedWeb”) and Weedweb’s controlling stockholder Mary Kay Tantum (“Tantum”). Pursuant to this agreement, we are to unwind the share exchange transactions which were made in connection with a share exchange agreement dated June 30, 2014, among the same parties. The decision to unwind and rescind the transaction was in large part as a result of lack or performance and lack of consideration required pursuant to the terms of the share exchange agreement. As a result, the parties mutually concluded that rescinding the transaction was warranted in the circumstances.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Jun. 30, 2015
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Cash and Cash Equivalents The Company considers investments that have original maturities of three months or less when purchased to be cash equivalents. Use of Estimates in Financial Statements The presentation 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 of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates during the period covered by these financial statements include the valuation of website costs, valuation of deferred tax asset, stock based compensation and any beneficial conversion features on convertible debt. Fair Value Measurements and Fair Value of Financial Instruments The Company adopted ASC Topic 820, Fair Value Measurements. ASC Topic 820 clarifies the definition of fair value, prescribes methods for measuring fair value, and establishes a fair value hierarchy to classify the inputs used in measuring fair value as follows: Level 1-Inputs are unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date. Level 2-Inputs are unadjusted quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, inputs other than quoted prices that are observable, and inputs derived from or corroborated by observable market data. Level 3-Inputs are unobservable inputs which reflect the reporting entity’s own assumptions on what assumptions the market participants would use in pricing the asset or liability based on the best available information. The Company did not identify any assets or liabilities that are required to be presented on the balance sheets at fair value in accordance with ASC Topic 820. Due to the short-term nature of all financial assets and liabilities, their carrying value approximates their fair value as of the balance sheet date. Property and Equipment and Website Costs Property and equipment and website costs are capitalized at cost, net of accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets, which is three to five years for all categories. Repairs and maintenance are charged to expense as incurred. Expenditures for betterments and renewals are capitalized. The cost of property and equipment and the related accumulated depreciation are removed from the accounts upon retirement or disposal with any resulting gain or loss being recorded in operations. Software maintenance costs are charged to expense as incurred. Expenditures for enhanced functionality are capitalized. The Company has adopted the provisions of ASC 350-50-15, “Accounting for Web Site Development Costs.” Costs incurred in the planning stage of a website are expensed as research and development while costs incurred in the development stage are capitalized and amortized over the life of the asset, estimated to be three years. Depreciation/ Depreciation Asset Category Period Furniture and fixtures 5 Years Computer equipment 3 Years All property and equipment and website costs were disposed of as of June 30, 2015 (see Note 5). Impairment of Long-Lived Assets The Company evaluates its long-lived assets for impairment whenever events or a change in circumstances indicate that the carrying amount of such assets may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of the asset to the future net undiscounted cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is the excess of the carrying amount over the fair value of the asset. Income Taxes The Company accounts for income taxes under FASB Codification Topic 740-10-25 (“ASC 740-10-25”). Under ASC 740-10-25, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. 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. Under ASC 740-10-25, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company’s income tax expense differs from the “expected” tax expense for federal income tax purpose by applying the Federal & State blended rate of 37.63% as follows: June 30, 2015 June 30, 2014 Expected income tax (benefit) expense at the statutory rate of 37.63% $ (99,329 ) $ (5,672 ) Tax effect of expenses that are not deductible for income tax purposes — — Change in valuation allowance 99,329 5,672 Provision for income taxes $ — $ — The components of deferred tax assets and liabilities are as follows: June 30, 2015 June 30, 2014 Deferred income tax asset: Net operating loss carryforwards $ 105,001 $ 5,672 Valuation allowance (105,001 ) (5,672 ) Deferred income taxes $ — $ — As of June 30, 2015, the Company has a net operating loss carry forward of approximately $264,000 available to offset future taxable income through 2035. Revenue Recognition The Company intends to recognize revenue on arrangements in accordance with FASB ASC No. 605, “Revenue Recognition”. In all cases, revenue will be recognized only when the price is fixed and determinable, persuasive evidence of an arrangement exists, the service is performed and collectability of the resulting receivable is reasonably assured. The Company will recognize sales of deals and texts when the price is fixed and determinable, persuasive evidence of an arrangement exists, the service is performed and collectability of the resulting receivable is reasonably assured. The Company will recognize revenue from the sale of keywords over the period the keywords are purchased for exclusive use, usually one year. The Company will recognize revenue from setup fees in accordance with Topic 13, which requires the fees to be deferred and amortized over the term of the agreements. Revenue from the sale of bulk text messages sales will be recognized at the time messages are delivered. Revenue from monthly membership fees will be recorded during the month the membership is earned. Loss Per Share The basic loss per share is calculated by dividing the Company’s net loss available to common shareholders by the weighted average number of common shares during the year. The diluted loss per share is calculated by dividing the Company’s net loss available to common shareholders by the diluted weighted average number of shares outstanding during the period. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. During 2015 and 2014, the Company’s outstanding common stock warrants were excluded from the dilutive calculation as their effect would be anti-dilutive. Reclassifications Certain prior period amounts have been reclassified to conform to the current period presentation.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	12 Months Ended
	Jun. 30, 2015
Accounting Policies [Abstract]
Recent Accounting Pronouncements	NOTE 3 – RECENT ACCOUNTING PRONOUNCEMENTS Recent accounting pronouncements issued by FASB (including the Emerging Issues Task Force), the AICPA and the SEC, did not or are not believed by the Company management, to have a material impact on the Company’s present or future financial statements. In June 2014, the FASB issued ASU 2014-10, “Development Stage Entities”. The amendments in this update remove the definition of a development stage entity from the Master Glossary of the ASC thereby removing the financial reporting distinction between development stage entities and other reporting entities from U.S. GAAP. In addition, the amendments eliminate the requirements for development stage entities to (1) present inception-to-date information in the statements of income, cash flows, and shareholder equity, (2) label the financial statements as those of a development stage entity, (3) disclose a description of the development stage activities in which the entity is engaged, and (4) disclose in the first year in which the entity is no longer a development stage entity that in prior years it had been in the development stage. The amendments in this update are applied retrospectively. The Company elected early adoption of ASU 2014-10. The adoption of ASU 2014-10 removed the development stage entity financial reporting requirements from the Company. The company elected early adoption of ASU 2014-10. No other accounting pronouncements issued by FASB (including the Emerging Issues Task Force), the AICPA and the SEC, did not or are not believed by the Company management, to have a material impact on the Company’s present or future financial statements.

Going Concern

Going Concern	12 Months Ended
	Jun. 30, 2015
Going Concern
Going Concern	NOTE 4 – GOING CONCERN The Company has sustained operating losses and cash used in operating activities since inception, and as of June 30, 2015, the Company has a working capital deficit of $56,790. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The Company’s continuation is dependent on its ability to generate sufficient cash flows from operations to meet its obligations and/or obtaining additional financing from its shareholders or other sources, as may be required. The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result should the Company be unable to continue as a going concern. Management is working to begin principal revenue generating operations; however, it may not be able to do so within the next fiscal year. Management is also seeking to raise additional working capital through various financing sources, including the sale of the Company’s equity securities, which may not be available on commercially reasonable terms, if at all. If such financing is not available on satisfactory terms, we may be unable to continue our exploration stage business as desired and operating results will be adversely affected. In addition, any financing arrangement may have potentially adverse effects on us or our stockholders. Debt financing (if available and undertaken) will increase expenses, must be repaid regardless of operating results and may involve restrictions limiting our operating flexibility. If we issue equity securities to raise additional funds, the percentage ownership of our existing stockholders will be reduced and the new equity securities may have rights, preferences or privileges senior to those of the holders of our common stock.

Disposal of Weedweb

Disposal of Weedweb	12 Months Ended
	Jun. 30, 2015
Discontinued Operations and Disposal Groups [Abstract]
Disposal of Weedweb	NOTE 5 – DISPOSAL OF WEEDWEB Effective April 29, 2015, the Company entered into a Confidential Settlement and Mutual Release Agreement (the “Settlement Agreement”) with WeedWeb Inc, a privately held Delaware corporation (“WeedWeb “) and Weedweb’s controlling stockholder Mary Kay Tantum (“Tantum”). Pursuant to this agreement, we are to unwind the share exchange transactions which were made in connection with a share exchange agreement dated June 30, 2014, among the same parties. The decision to unwind and rescind the transaction was in large part as a result of lack or performance and lack of consideration required pursuant to the terms of the share exchange agreement. As a result, the parties mutually concluded that rescinding the transaction was warranted in the circumstances. 15,000,000 common shares of the Company were returned and cancelled in return for the disposal of WeedWeb. The following table summarizes the assets and liabilities of discontinued operations and the loss from discontinued operations: June 30, 2015 June 30, 2014 Assets of discontinued operations: Prepaid expenses $ — $ 2,192 Deposits — 3,900 Property and equipment — 4,426 Intangible assets — 14,208 Total assets held for disposal — 24,726 Liabilities of discontinued operations: Accounts payable — 1,000 Accounts payable to related party — 13,483 Total liabilities held for disposal $ — $ 14,483 Income and Expenses of Discontinued Operations For the Period from For the Year April 22, 2014 Ended (Inception) to June 30, 2015 June 30, 2014 General and administrative expenses $ 145,721 $ 15,073 Loss from discontinued operations $ (145,721 ) $ (15,073 ) As of the date of disposal, the assets and liabilities of WeedWeb consisted of the following: Cash $ 2,142 Property and equipment, net 3,185 Intangible assets 14,208 Accounts payable to related party (3,486 ) Net assets disposed $ 16,049

Common Stock

Common Stock	12 Months Ended
	Jun. 30, 2015
Equity [Abstract]
Common Stock	NOTE 6 – COMMON STOCK In April 2014, the Company issued 15,000,000 common shares to its founders for services. The shares were valued at nominal value. On September 1, 2014, we entered into a Funding Agreement with Craigstone Ltd., pursuant to which Craigstone agreed to purchase 2,500,000 shares of our common stock for ten cents ($0.10) per share and a warrant to acquire Five Hundred Thousand (500,000) shares of common stock of the Company at an exercise price of Twenty Cents ($0.20) per share. The Company received an aggregate of $213,193 in cash from Craigstone (of which $45,000 was provided in 2014 in the form of an advance payable on demand) and recorded a stock subscription receivable of $36,807. On September 5, 2014 we entered into a Funding Agreement with Gotama Capital, S.A., pursuant to which Gotama agreed to purchase 250,000 shares of our common stock for ten cents ($0.10) per share, for a total purchase price of $25,000. On September 16, 2014, we issued 110,000,000 common shares in connection with the reverse merger with WeedWeb (see Note 1). The shares were valued at the net liabilities of the Company on the date of the share exchange which was nominal. On April 29, 2015, 15,000,000 common shares were returned to the Company and cancelled in return for the disposal of WeedWeb (see Note 5).

Related Party Transactions

Related Party Transactions	12 Months Ended
	Jun. 30, 2015
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 7 – RELATED PARTY TRANSACTIONS Between April 22, 2014 (Inception) to June 30, 2014, Mary Tantum, a related party stockholder, paid for the property and equipment and intangible assets for the Company of $18,634. Repayments of $5,151 were made during this period resulting in an outstanding payable balance of $13,483 as of June 30, 2014. During the year ended June 30, 2015, additional net repayments of $9,997 were made and $3,486 was disposed upon the disposal of WeedWeb (see Note 5). As of June 30, 2015 our President and CEO is owed $27,780 for consulting services provided to the Company.

Note Payable

Note Payable	12 Months Ended
	Jun. 30, 2015
Debt Disclosure [Abstract]
Note Payable	NOTE 8 – NOTE PAYABLE On November 14, 2014, the Company entered into a promissory note in the amount of $15,000. The note is unsecured, due on May 14, 2015 and is non interesting bearing. As of June 30, 2015, the note was past due and due on demand.

Subsequent Events

Subsequent Events	12 Months Ended
	Jun. 30, 2015
Subsequent Events [Abstract]
Subsequent Events	NOTE 9 – SUBSEQUENT EVENTS On September 1, 2015, we sold Craigstone a promissory note in the principal amount of $15,000, bearing interest at the rate of 8% per annum and maturing on the first anniversary of the date of issuance. The Company may prepay any or all of the outstanding principal of the promissory note at any time without penalty and shall be accompanied by payment of the accrued interest on the amount prepaid. The promissory note automatically becomes due upon an event of default, including breach, default, bankruptcy and sale.

Summary of Significant Accoun16

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Jun. 30, 2015
Accounting Policies [Abstract]
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers investments that have original maturities of three months or less when purchased to be cash equivalents.
Use of Estimates in Financial Statements	Use of Estimates in Financial Statements The presentation 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 of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates during the period covered by these financial statements include the valuation of website costs, valuation of deferred tax asset, stock based compensation and any beneficial conversion features on convertible debt.
Fair Value Measurements and Fair Value of Financial Instruments	Fair Value Measurements and Fair Value of Financial Instruments The Company adopted ASC Topic 820, Fair Value Measurements. ASC Topic 820 clarifies the definition of fair value, prescribes methods for measuring fair value, and establishes a fair value hierarchy to classify the inputs used in measuring fair value as follows: Level 1-Inputs are unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date. Level 2-Inputs are unadjusted quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, inputs other than quoted prices that are observable, and inputs derived from or corroborated by observable market data. Level 3-Inputs are unobservable inputs which reflect the reporting entity’s own assumptions on what assumptions the market participants would use in pricing the asset or liability based on the best available information. The Company did not identify any assets or liabilities that are required to be presented on the balance sheets at fair value in accordance with ASC Topic 820. Due to the short-term nature of all financial assets and liabilities, their carrying value approximates their fair value as of the balance sheet date.
Property and Equipment and Website Costs	Property and Equipment and Website Costs Property and equipment and website costs are capitalized at cost, net of accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets, which is three to five years for all categories. Repairs and maintenance are charged to expense as incurred. Expenditures for betterments and renewals are capitalized. The cost of property and equipment and the related accumulated depreciation are removed from the accounts upon retirement or disposal with any resulting gain or loss being recorded in operations. Software maintenance costs are charged to expense as incurred. Expenditures for enhanced functionality are capitalized. The Company has adopted the provisions of ASC 350-50-15, “Accounting for Web Site Development Costs.” Costs incurred in the planning stage of a website are expensed as research and development while costs incurred in the development stage are capitalized and amortized over the life of the asset, estimated to be three years. Depreciation/ Depreciation Asset Category Period Furniture and fixtures 5 Years Computer equipment 3 Years All property and equipment and website costs were disposed of as of June 30, 2015 (see Note 5).
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets The Company evaluates its long-lived assets for impairment whenever events or a change in circumstances indicate that the carrying amount of such assets may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of the asset to the future net undiscounted cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is the excess of the carrying amount over the fair value of the asset.
Income Taxes	Income Taxes The Company accounts for income taxes under FASB Codification Topic 740-10-25 (“ASC 740-10-25”). Under ASC 740-10-25, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. 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. Under ASC 740-10-25, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company’s income tax expense differs from the “expected” tax expense for federal income tax purpose by applying the Federal & State blended rate of 37.63% as follows: June 30, 2015 June 30, 2014 Expected income tax (benefit) expense at the statutory rate of 37.63% $ (99,329 ) $ (5,672 ) Tax effect of expenses that are not deductible for income tax purposes — — Change in valuation allowance 99,329 5,672 Provision for income taxes $ — $ — The components of deferred tax assets and liabilities are as follows: June 30, 2015 June 30, 2014 Deferred income tax asset: Net operating loss carryforwards $ 105,001 $ 5,672 Valuation allowance (105,001 ) (5,672 ) Deferred income taxes $ — $ — As of June 30, 2015, the Company has a net operating loss carry forward of approximately $264,000 available to offset future taxable income through 2035.
Revenue Recognition	Revenue Recognition The Company intends to recognize revenue on arrangements in accordance with FASB ASC No. 605, “Revenue Recognition”. In all cases, revenue will be recognized only when the price is fixed and determinable, persuasive evidence of an arrangement exists, the service is performed and collectability of the resulting receivable is reasonably assured. The Company will recognize sales of deals and texts when the price is fixed and determinable, persuasive evidence of an arrangement exists, the service is performed and collectability of the resulting receivable is reasonably assured. The Company will recognize revenue from the sale of keywords over the period the keywords are purchased for exclusive use, usually one year. The Company will recognize revenue from setup fees in accordance with Topic 13, which requires the fees to be deferred and amortized over the term of the agreements. Revenue from the sale of bulk text messages sales will be recognized at the time messages are delivered. Revenue from monthly membership fees will be recorded during the month the membership is earned.
Loss Per Share	Loss Per Share The basic loss per share is calculated by dividing the Company’s net loss available to common shareholders by the weighted average number of common shares during the year. The diluted loss per share is calculated by dividing the Company’s net loss available to common shareholders by the diluted weighted average number of shares outstanding during the period. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. During 2015 and 2014, the Company’s outstanding common stock warrants were excluded from the dilutive calculation as their effect would be anti-dilutive.
Reclassifications	Reclassifications Certain prior period amounts have been reclassified to conform to the current period presentation.

Summary of Significant Accoun17

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Jun. 30, 2015
Accounting Policies [Abstract]
Schedule of Estimated Useful Life of Assets	The Company has adopted the provisions of ASC 350-50-15, “Accounting for Web Site Development Costs.” Costs incurred in the planning stage of a website are expensed as research and development while costs incurred in the development stage are capitalized and amortized over the life of the asset, estimated to be three years. Depreciation/ Depreciation Asset Category Period Furniture and fixtures 5 Years Computer equipment 3 Years
Schedule of Federal And State Tax Expense Adjustment	The Company’s income tax expense differs from the “expected” tax expense for federal income tax purpose by applying the Federal & State blended rate of 37.63% as follows: June 30, 2015 June 30, 2014 Expected income tax (benefit) expense at the statutory rate of 37.63% $ (99,329 ) $ (5,672 ) Tax effect of expenses that are not deductible for income tax purposes — — Change in valuation allowance 99,329 5,672 Provision for income taxes $ — $ —
Schedule of Components of Deferred Tax Assets and Liabilities	The components of deferred tax assets and liabilities are as follows: June 30, 2015 June 30, 2014 Deferred income tax asset: Net operating loss carryforwards $ 105,001 $ 5,672 Valuation allowance (105,001 ) (5,672 ) Deferred income taxes $ — $ —

Disposal of Weedweb (Tables)

Disposal of Weedweb (Tables)	12 Months Ended
	Jun. 30, 2015
Schedule of Assets and Liabilities of Discontinued Operations and Loss from Discontinued Operations	The following table summarizes the assets and liabilities of discontinued operations and the loss from discontinued operations: June 30, 2015 June 30, 2014 Assets of discontinued operations: Prepaid expenses $ — $ 2,192 Deposits — 3,900 Property and equipment — 4,426 Intangible assets — 14,208 Total assets held for disposal — 24,726 Liabilities of discontinued operations: Accounts payable — 1,000 Accounts payable to related party — 13,483 Total liabilities held for disposal $ — $ 14,483 Income and Expenses of Discontinued Operations For the Period from For the Year April 22, 2014 Ended (Inception) to June 30, 2015 June 30, 2014 General and administrative expenses $ 145,721 $ 15,073 Loss from discontinued operations $ (145,721 ) $ (15,073 )
Weed Web Inc [Member]
Schedule of Assets and Liabilities of Discontinued Operations and Loss from Discontinued Operations	As of the date of disposal, the assets and liabilities of WeedWeb consisted of the following: Cash $ 2,142 Property and equipment, net 3,185 Intangible assets 14,208 Accounts payable to related party (3,486 ) Net assets disposed $ 16,049

Organization and Basis of Pre19

Organization and Basis of Presentation (Details Narrative)	Jun. 18, 2014USD ($)shares
Tantum [Member]
Common stock shares acquired	30,000,000
Common stock issued, shares	15,000,000
Tantum and Level Up Investments LLC [Member]
Common stock issued, shares	60,000,000
Common stock issued, value | $	$ 30,000
Level Up Investments LLC [Member]
Common stock shares acquired	30,000,000
Weed Web Inc [Member]
Common stock shares acquired	10,000,000

Summary of Significant Accoun20

Summary of Significant Accounting Policies (Details Narrative)	12 Months Ended
	Jun. 30, 2015USD ($)
Accounting Policies [Abstract]
Federal and state blended income tax rate percentage	37.63%
Net operating loss carry forward	$ 264,000
Net operating loss expiration year	2,035

Summary of Significant Accoun21

Summary of Significant Accounting Policies - Schedule of Estimated Useful Life of Assets (Details)	12 Months Ended
	Jun. 30, 2015
Furniture and Fixtures [Member]
Depreciation and Depreciation Period	5 years
Computer Equipment [Member]
Depreciation and Depreciation Period	3 years

Summary of Significant Accoun22

Summary of Significant Accounting Policies - Schedule of Federal and State Tax Expense Adjustment (Details) - USD ($)	2 Months Ended	12 Months Ended
	Jun. 30, 2014	Jun. 30, 2015
Accounting Policies [Abstract]
Expected income tax (benefit) expense at the statutory rate of 37.63%	$ (5,672)	$ (99,329)
Tax effect of expenses that are not deductible for income tax purposes
Change in valuation allowance	$ 5,672	$ 99,329
Provision for income taxes

Summary of Significant Accoun23

Summary of Significant Accounting Policies - Schedule of Components of Deferred Tax Assets and Liabilities (Details) - USD ($)	Jun. 30, 2015	Jun. 30, 2014
Accounting Policies [Abstract]
Net operating loss carryforwards	$ 105,001	$ 5,672
Valuation allowance	$ (105,001)	$ (5,672)
Deferred income taxes

Going Concern (Details Narrativ

Going Concern (Details Narrative)	Jun. 30, 2015USD ($)
Going Concern
Working capital deficit	$ 56,790

Disposal of Weedweb (Details Na

Disposal of Weedweb (Details Narrative)	12 Months Ended
	Jun. 30, 2015shares
Discontinued Operations and Disposal Groups [Abstract]
Common shares returned and cancelled for disposal group	15,000,000

Disposal of Weedweb - Schedule

Disposal of Weedweb - Schedule of Assets and Liabilities of Discontinued Operations and Loss from Discontinued Operations (Details) - USD ($)	2 Months Ended	12 Months Ended
	Jun. 30, 2014	Jun. 30, 2015
Prepaid expenses	$ 2,192
Deposits	3,900
Property and equipment	4,426
Intangible assets	14,208
Total assets held for disposal	24,726
Accounts payable	1,000
Accounts payable to related party	13,483
Total liabilities held for disposal	14,483
General and administrative expenses	15,073	$ 145,721
Loss from discontinued operations	$ (15,073)	(145,721)
Weed Web Inc [Member]
Cash		2,142
Property and equipment		3,185
Intangible assets		14,208
Accounts payable to related party		(3,486)
Net assets disposed		$ 16,049

Common Stock (Details Narrative

Common Stock (Details Narrative) - USD ($)	Sep. 01, 2014	Sep. 05, 2014	Apr. 30, 2014	Dec. 31, 2014	Apr. 29, 2015	Sep. 16, 2014
Common shares issued to founders for services			15,000,000
Weed Web Inc [Member]
Common stock shares acquired						110,000,000
Common shares returned and cancelled for disposal group					$ 15,000,000
Craigstone Ltd [Member]
Number of common stock sold under agreement	2,500,000
Price per share	$ (0.10)
Sale of stock, initial cash received	$ 213,193
Stock subscription receivable	$ 36,807
Craigstone Ltd [Member] | Advance Payable On Demand [Member]
Sale of stock, initial cash received				$ 45,000
Craigstone Ltd [Member] | Warrant [Member]
Number of common stock sold under agreement	(500,000)
Price per share	$ (0.20)
Gotama [Member]
Number of common stock sold under agreement		250,000
Price per share		$ (0.10)
Sale of stock, initial cash received		$ 25,000

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	2 Months Ended	12 Months Ended
	Jun. 30, 2014	Jun. 30, 2015
Mary Tantum [Member]
Due to related party	$ 18,634
Repayments to related party	5,151	$ 9,997
Balance outstaning payable to related party	$ 13,483
Weed Web Inc [Member]
Disposal amount of accounts payable		3,486
President and CEO [Member]
Amount owed to consulting services		$ 27,780

Note Payable (Details Narrative

Note Payable (Details Narrative)	Nov. 14, 2014USD ($)
Debt Disclosure [Abstract]
Promissory note face amount	$ 15,000
Promissory note maturity date	May 14, 2015

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	Sep. 01, 2015	Nov. 14, 2014
Promissory note face amount		$ 15,000
Subsequent Event [Member]
Promissory note face amount	$ 15,000
Promissory note interest rate percentage	8.00%