Changing (CHGT) 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. 09, 2015	Dec. 31, 2014
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Jun. 30, 2015
Entity Registrant Name	CHANGING TECHNOLOGIES, INC.
Entity Central Index Key	1,581,378
Current Fiscal Year End Date	--06-30
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		60,000,000
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Public Float			$ 12,300,000

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Jun. 30, 2015	Jun. 30, 2014
CURRENT ASSETS
Cash	$ 1,346	$ 26,000
Total current assets	1,346	26,000
TOTAL ASSETS	1,346	26,000
CURRENT LIABILITIES
Accounts payable and accrued liabilities	224,539	28,187
Total current liabilities	224,539	28,187
Convertible notes payable, net of discount of $383,083 and $0, respectively	19,724	$ 26,000
Accrued interest payable	18,004
TOTAL LIABILITIES	262,267	$ 54,187
STOCKHOLDERS' DEFICIT
Common Stock, $0.001 par value; 480,000,000 shares authorized; 60,000,000 shares issued and outstanding at June 30, 2015 and June 30, 2014	60,000	$ 60,000
Preferred Stock, $0.001 par value; 20,000,000 shares authorized; 1,000,000 and 0 shares issued and outstanding at June 30, 2015 and June 30, 2014, respectively	1,000
Additional paid-in capital	381,807	$ (21,000)
Accumulated deficit	(703,728)	(67,187)
Total stockholders' deficit	(260,921)	(28,187)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 1,346	$ 26,000

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Jun. 30, 2015	Jun. 30, 2014
CONSOLIDATED CONSOLIDATED BALANCE SHEETS [Abstract]
Convertible notes payable, discount	$ 383,083	$ 0
Common shares, par value per share	$ 0.001	$ 0.001
Common shares, shares authorized	480,000,000	480,000,000
Common shares, shares issued	60,000,000	60,000,000
Common shares, shares outstanding	60,000,000	60,000,000
Preferred shares, par value per share	$ 0.001	$ 0.001
Preferred shares, shares authorized	20,000,000	20,000,000
Preferred shares, shares issued	1,000,000	0
Preferred shares, shares outstanding	1,000,000	0

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
CONSOLIDATED STATEMENTS OF OPERATIONS [Abstract]
REVENUE
OPERATING EXPENSES
General and administrative expenses	$ 483,812	$ 65,087
Impairment of intangible assets	115,000
LOSS FROM OPERATIONS	(598,812)	$ (65,087)
OTHER INCOME (EXPENSE)
Interest expense	(37,729)
Total other income (expense)	(37,729)
NET LOSS	$ (636,541)	$ (65,087)
NET LOSS PER COMMON SHARE - Basic and fully diluted	$ (0.01)	$ 0
COMMON SHARES OUTSTANDING - Basic and fully diluted	60,000,000	60,000,000

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGE IN SHAREHOLDERS' EQUITY (DEFICIT) - USD ($)	Total	Common Stock [Member]	Preferred Stock [Member]Series E [Member]	Additional Paid In Capital [Member]	Accumulated Deficit [Member]
Balance at Jun. 18, 2013	$ 6,900	$ 45,000		$ (36,000)	$ (2,100)
Balance, shares at Jun. 18, 2013		45,000,000
Common stock issued for cash	30,000	$ 15,000		$ 15,000
Common stock issued for cash, shares		15,000,000
Net loss	(65,087)				$ (65,087)
Balance at Jun. 30, 2014	(28,187)	$ 60,000		$ (21,000)	$ (67,187)
Balance, shares at Jun. 30, 2014		60,000,000
Preferred stock issued for services	1,000		$ 1,000
Preferred stock issued for services, shares			1,000,000
Discount on issuance of convertible note payable	402,807			$ 402,807
Net loss	(636,541)				$ (636,541)
Balance at Jun. 30, 2015	$ (260,921)	$ 60,000	$ 1,000	$ 381,807	$ (703,728)
Balance, shares at Jun. 30, 2015		60,000,000	1,000,000

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
OPERATING ACTIVITIES:
Net loss	$ (636,541)	$ (65,087)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of discount on convertible notes payable	19,724
Impairment of intangible assets	115,000
Preferred stock issued for services	1,000
Changes in operating assets and liabilities:
Accounts payable and accrued liabilities	196,352	$ 26,187
Accrued interest payable	18,004
NET CASH USED IN OPERATING ACTIVITIES	(286,461)	$ (38,900)
INVESTING ACTIVITIES:
Acquisition of subsidiary	(115,000)
NET CASH USED IN INVESTING ACTIVITIES	$ (115,000)
FINANCING ACTIVITIES:
Proceeds from issuance of common stock		$ 30,000
Proceeds from convertible notes	$ 376,807	26,000
NET CASH PROVIDED BY FINANCING ACTIVITIES	376,807	56,000
NET INCREASE (DECREASE) IN CASH	(24,654)	17,100
CASH, at the beginning of the year	26,000	8,900
CASH, at the end of the year	$ 1,346	$ 26,000
Supplemental Disclosures of Cash Flow Information:
Cash paid during the period for: Interest
Cash paid during the period for: Taxes
Noncash investing and financing transaction:
Refinancing of advances into convertible notes payable	$ 402,807
Beneficial conversion discount on convertible note payable	$ 402,807

Background Information

Background Information	12 Months Ended
	Jun. 30, 2015
Background Information [Abstract]
Background Information	Note 1. Background Information Changing Technologies, Inc., a Nevada corporation (the “Company”), was formed to develop apps primarily focused on improving personal and business productivity and health and fitness monitoring. The Company was incorporated in Florida on June 18, 2013. Our year-end is June 30. On June 25, 2014, we formed a new subsidiary, 6 th On July 25, 2015, 6D3D purchases SumLin Technologies, LLC (“SumLin”), a North Carolina corporation for $ 150,000

Going Concern

Going Concern	12 Months Ended
	Jun. 30, 2015
Going Concern [Abstract]
Going Concern	Note 2. Going Concern For the fiscal year ended June 30, 2015, we had a net loss of $ 636,541 286,461 223,193 These factors raise a substantial doubt about our ability to continue as a going concern. The accompanying 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 from the possible inability of the Company to continue as a going concern. We do not have the resources at this time to repay its credit and debt obligations, make any payments in the form of dividends to its shareholders or fully implement its business plan. Without additional capital, we will be unable to remain in business. Management has plans to address the Company's financial situation as follows: In the near term, management plans to continue to focus on raising the funds necessary to implement our business plan. Management will continue to seek out debt financing to obtain the capital required to meet our financial obligations. There is no assurance, however, that lenders will continue to advance capital to us or that the new business operations will be profitable. The possibility of failure in obtaining additional funding and the potential inability to achieve profitability raises doubts about our ability to continue as a going concern. In the long term, management believes that the Company's projects and initiatives will be successful and will provide cash flow to us that will be used to finance our future growth. However, there can be no assurances that the Company's planned activities will be successful, or that we will ultimately attain profitability. Ours long-term viability depends on its ability to obtain adequate sources of debt or equity funding to meet current commitments and fund the continuation of its business operations, and our ability to achieve adequate profitability and cash flows from operations to sustain its operations.

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
	Jun. 30, 2015
Significant Accounting Policies [Abstract]
Significant Accounting Policies	Note 3. Significant Accounting Policies Basis of Presentation The consolidated financial statements and related disclosures have been prepared pursuant to the rules and regulations of the SEC and using the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America (“GAAP”). Principles of Consolidation The consolidated financial statements include the accounts and operations of Changing Technologies, Inc., and its wholly owned subsidiaries, 6 th Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. Reclassification Certain prior year amounts have been reclassified for consistency with the current year presentation. These reclassifications had no effect on the reported results of operations or cash flows. As of June 30, 2015, the Company concluded that it was appropriate to classify advances payable outstanding at June 30, 2014 as a convertible note payable based on the fact that the advances were refinanced into convertible notes payable subsequent to the year ended June 30, 2014. Accordingly, the Company had revised the classification to report these notes under noncurrent liabilities. Cash For the purpose of the financial statements, cash equivalents include all highly liquid investments with maturity of three 1,346 26,000 Impairment of Long-Lived Assets Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the long-lived asset may not be recoverable. The carrying amount of a long-lived asset is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. If it is determined that an impairment loss has occurred, the loss is measured as the amount by which the carrying amount of the long-lived asset exceeds its fair value. During the years ended June 30, 2015 and 2014, the Company recognized an impairment of long-lived assets of $ 115,000 0 Beneficial Conversion Discount The intrinsic value of a beneficial conversion feature inherent to a convertible note payable, which is not bifurcated and accounted for separately from the convertible note payable and may not be settled in cash upon conversion, is treated as a discount to the convertible note payable. This discount is amortized over the period from the date of issuance to the date the note is due using the effective interest method. If the note payable is retired prior to the end of its contractual term, the unamortized discount is expensed in the period of retirement to interest expense. In general, the beneficial conversion feature is measured by comparing the effective conversion price, after considering the relative fair value of detachable instruments included in the financing transaction, if any, to the fair value of the common shares at the commitment date to be received upon conversion. Deferred Income Taxes and Valuation Allowance We account for income taxes under ASC 740 Income Taxes No Earnings (Loss) per Common Share We compute basic and diluted earnings per common share amounts in accordance with ASC Topic 260, Earnings per Share no Financial Instruments Our balance sheet includes certain financial instruments. The carrying amounts of current assets and current liabilities approximate their fair value because of the relatively short period between the origination of these instruments and their expected realization. FASB Accounting Standards Codification (ASC) 820 Fair Value Measurements and Disclosures Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means. Level 3 - Inputs that are both significant to the fair value measurement and unobservable. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of June 30, 2015. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments. These financial instruments include accounts receivable, other current assets, accounts payable, and accrued expenses. The fair value of the Company's notes payable is estimated based on current rates that would be available for debt of similar terms that is not significantly different from its stated value. Commitments and Contingencies We follow subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies. Certain conditions may exist as of the date the consolidated financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur. We assess such contingent liabilities, and such assessment inherently involves an exercise of judgment. As of June 30, 2015 and June 30, 2014, the company has no Related Parties The Company follows ASC 850, Related Party Disclosures Recently Issued Accounting Pronouncements We have reviewed the FASB issued Accounting Standards Update (“ASU”) accounting pronouncements and interpretations thereof that have effectiveness dates during the periods reported and in future periods. We have carefully considered the new pronouncements that alter previous generally accepted accounting principles and does not believe that any new or modified principles will have a material impact on the corporation's reported financial position or operations in the near term except as discussed below. The applicability of any standard is subject to the formal review of our financial management and certain standards are under consideration. In June 2014, the FASB issued ASU No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation In August 2014, the FASB issued ASU 2014-15, Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern In November 2014, FASB issued ASU No. 2014-18, Business Combinations (Topic 805): Accounting for Identifiable Intangible Assets in a Business Combination.

Acquisition of SumLin

Acquisition of SumLin	12 Months Ended
	Jun. 30, 2015
Acquisition of SumLin [Abstract]
Acquisition of SumLin	Note 4. Acquisition of SumLin On July 25, 2014 150,000 115,000 115,000 115,000

Advances from Third Parties

Advances from Third Parties	12 Months Ended
	Jun. 30, 2015
Advances [Abstract]
Advances	Note 5. Advances from Third Parties During the year ended June 30, 2015, a third party advanced $ 376,807 402,807

Income Taxes

Income Taxes	12 Months Ended
	Jun. 30, 2015
Income Taxes [Abstract]
Income Taxes	Note 6. Income Taxes There is no The provision for income taxes is different from that which would be obtained by applying the statutory federal income tax rate to income before income taxes. The items causing this difference for the periods ended June 30, 2015 and 2014 are as follows. June 30, 2015 June 30, 2014 Tax benefit at U.S. statutory rate $ 182,539 $ 64,987 Less: amortization of beneficial conversion feature (6,903 ) — Less: stock based compensation (350 ) — Less: valuation allowance (175,286 ) (64,987 ) Net tax benefit $ — $ — As of June 30, 2015, we had tax net operating loss carryforwards of approximately $ 609,000

Convertible Notes Payable

Convertible Notes Payable	12 Months Ended
	Jun. 30, 2015
Convertible Notes Payable [Abstract]
Convertible Notes Payable	Note 7. Convertible Notes Payable Convertible notes payable consist of the following at June 30, 2015 and June 30, 2014: June 30, 2015 June 30, 2014 Convertible note, dated September 30, 2014 10 September 30, 2016 0.50 $ 152,390 $ — Convertible note, dated December 31, 2014 10 December 31, 2016 0.41 108,259 — Convertible note, dated March 31, 2015 10 March 31, 2017 0.09 49,659 — Convertible note, dated June 30, 2015 10 June 30, 2017 0.09 92,499 — Total convertible notes payable $ 402,807 $ — Less: discount on convertible notes payable (383,083 ) — Convertible notes payable, net of discount $ 19,724 $ — Advances Refinanced into Convertible Promissory Notes During the year ended June 30, 2015, we signed convertible promissory notes to refinance non-interest bearing advances into convertible notes payable. The convertible promissory notes bear interest at 10 Date Issued Maturity Date Interest Conversion Amount of September 30, 2014 September 30, 2016 10 $ 0.50 $ 152,390 December 31, 2014 December 31, 2016 10 0.41 108,259 March 31, 2015 March 31, 2017 10 0.09 49,659 June 30, 2015 June 30, 2017 10 0.09 92,499 Total $ 402,807 The Company evaluated the application of ASC 470-50-40/55, Debtor's Accounting No The Company evaluated the terms of the new note in accordance with ASC Topic No. 815 - 40, Derivatives and Hedging - Contracts in Entity's Own Stock 152,390 108,259 49,659 92,499 19,724 0

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Jun. 30, 2015
Stockholders' Equity [Abstract]
Stockholders' Equity	Note 8. Shareholders' Equity Stock Dividend On August 11, 2014, we issued a five-for-one stock dividend, where each shareholder at the close of business on July 21, 2014 received four additional shares of common stock for every share held on the record date. Ten Preferred Stock On November 20, 2014, our board of directors designated 1,000,000 0.001 The Series E preferred stock ranks subordinate to the Company's common stock as to distributions of assets upon liquidation, dissolution or winding up of the Company, whether voluntary or involuntary. The outstanding shares of Series E preferred stock have the right to take action by written consent or vote based on the number of votes equal to twice the number of votes of all outstanding shares of capital stock. As a result, the Series E preferred stock carries 66.67% voting control. 1,000,000 45,000,000 75

Debt Commitments

Debt Commitments	12 Months Ended
	Jun. 30, 2015
Debt Commitments [Abstract]
Debt Commitment	Note 9. Debt Commitments During the next five years, we will need to repay $402,807 of principal due on our convertible notes. The repayment schedule is as follows: Year ending June 30, 2016 2017 2018 2019 2020 Total Acquisition of SumLin $ 35,000 $ — $ — $ — $ — $ 35,000 Convertible notes — 402,807 — — — 402,807 Total $ 35,000 $ 402,807 $ — $ — $ — $ 437,807

Significant Accounting Polici16

Significant Accounting Policies (Policy)	12 Months Ended
	Jun. 30, 2015
Significant Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The consolidated financial statements and related disclosures have been prepared pursuant to the rules and regulations of the SEC and using the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America (“GAAP”).
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts and operations of Changing Technologies, Inc., and its wholly owned subsidiaries, 6 th
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.
Reclassification	Reclassification Certain prior year amounts have been reclassified for consistency with the current year presentation. These reclassifications had no effect on the reported results of operations or cash flows. As of June 30, 2015, the Company concluded that it was appropriate to classify advances payable outstanding at June 30, 2014 as a convertible note payable based on the fact that the advances were refinanced into convertible notes payable subsequent to the year ended June 30, 2014. Accordingly, the Company had revised the classification to report these notes under noncurrent liabilities.
Cash	Cash For the purpose of the financial statements, cash equivalents include all highly liquid investments with maturity of three 1,346 26,000
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the long-lived asset may not be recoverable. The carrying amount of a long-lived asset is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. If it is determined that an impairment loss has occurred, the loss is measured as the amount by which the carrying amount of the long-lived asset exceeds its fair value. During the years ended June 30, 2015 and 2014, the Company recognized an impairment of long-lived assets of $ 115,000 0
Beneficial Conversion Discount	Beneficial Conversion Discount The intrinsic value of a beneficial conversion feature inherent to a convertible note payable, which is not bifurcated and accounted for separately from the convertible note payable and may not be settled in cash upon conversion, is treated as a discount to the convertible note payable. This discount is amortized over the period from the date of issuance to the date the note is due using the effective interest method. If the note payable is retired prior to the end of its contractual term, the unamortized discount is expensed in the period of retirement to interest expense. In general, the beneficial conversion feature is measured by comparing the effective conversion price, after considering the relative fair value of detachable instruments included in the financing transaction, if any, to the fair value of the common shares at the commitment date to be received upon conversion.
Deferred Income Taxes and Valuation Allowance	Deferred Income Taxes and Valuation Allowance We account for income taxes under ASC 740 Income Taxes No
Earnings (Loss) per Common Share	Earnings (Loss) per Common Share We compute basic and diluted earnings per common share amounts in accordance with ASC Topic 260, Earnings per Share no
Financial Instruments	Financial Instruments Our balance sheet includes certain financial instruments. The carrying amounts of current assets and current liabilities approximate their fair value because of the relatively short period between the origination of these instruments and their expected realization. FASB Accounting Standards Codification (ASC) 820 Fair Value Measurements and Disclosures Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means. Level 3 - Inputs that are both significant to the fair value measurement and unobservable. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of June 30, 2015. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments. These financial instruments include accounts receivable, other current assets, accounts payable, and accrued expenses. The fair value of the Company's notes payable is estimated based on current rates that would be available for debt of similar terms that is not significantly different from its stated value.
Commitments and Contingencies	Commitments and Contingencies We follow subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies. Certain conditions may exist as of the date the consolidated financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur. We assess such contingent liabilities, and such assessment inherently involves an exercise of judgment. As of June 30, 2015 and June 30, 2014, the company has no
Related Parties	Related Parties The Company follows ASC 850, Related Party Disclosures
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements We have reviewed the FASB issued Accounting Standards Update (“ASU”) accounting pronouncements and interpretations thereof that have effectiveness dates during the periods reported and in future periods. We have carefully considered the new pronouncements that alter previous generally accepted accounting principles and does not believe that any new or modified principles will have a material impact on the corporation's reported financial position or operations in the near term except as discussed below. The applicability of any standard is subject to the formal review of our financial management and certain standards are under consideration. In June 2014, the FASB issued ASU No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation In August 2014, the FASB issued ASU 2014-15, Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern In November 2014, FASB issued ASU No. 2014-18, Business Combinations (Topic 805): Accounting for Identifiable Intangible Assets in a Business Combination.

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Jun. 30, 2015
Income Taxes [Abstract]
Schedule of Income Tax Rate Reconciliation	June 30, 2015 June 30, 2014 Tax benefit at U.S. statutory rate $ 182,539 $ 64,987 Less: amortization of beneficial conversion feature (6,903 ) — Less: stock based compensation (350 ) — Less: valuation allowance (175,286 ) (64,987 ) Net tax benefit $ — $ —

Convertible Notes Payable (Tabl

Convertible Notes Payable (Tables)	12 Months Ended
	Jun. 30, 2015
Convertible Notes Payable [Abstract]
Convertible Notes Payable	June 30, 2015 June 30, 2014 Convertible note, dated September 30, 2014 10 September 30, 2016 0.50 $ 152,390 $ — Convertible note, dated December 31, 2014 10 December 31, 2016 0.41 108,259 — Convertible note, dated March 31, 2015 10 March 31, 2017 0.09 49,659 — Convertible note, dated June 30, 2015 10 June 30, 2017 0.09 92,499 — Total convertible notes payable $ 402,807 $ — Less: discount on convertible notes payable (383,083 ) — Convertible notes payable, net of discount $ 19,724 $ —
Advances Refinanced into Convertible Promissory Notes	Date Issued Maturity Date Interest Conversion Amount of September 30, 2014 September 30, 2016 10 $ 0.50 $ 152,390 December 31, 2014 December 31, 2016 10 0.41 108,259 March 31, 2015 March 31, 2017 10 0.09 49,659 June 30, 2015 June 30, 2017 10 0.09 92,499 Total $ 402,807

Debt Commitments (Tables)

Debt Commitments (Tables)	12 Months Ended
	Jun. 30, 2015
Debt Commitments [Abstract]
Debt Repayment Schedule	Year ending June 30, 2016 2017 2018 2019 2020 Total Acquisition of SumLin $ 35,000 $ — $ — $ — $ — $ 35,000 Convertible notes — 402,807 — — — 402,807 Total $ 35,000 $ 402,807 $ — $ — $ — $ 437,807

Going Concern (Details)

Going Concern (Details) - USD ($)	12 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2014
Going Concern [Abstract]
Net loss	$ (636,541)	$ (65,087)	$ (65,087)
Cash flow from operations	(286,461)		$ (38,900)
Working capital	$ (223,193)

Significant Accounting Polici21

Significant Accounting Policies (Details) - USD ($)	12 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2013
Significant Accounting Policies [Abstract]
Cash	$ 1,346	$ 26,000	$ 8,900
Impairment of intangible assets	$ 115,000
Potentially dilutive common shares
Deferred tax assets/liabilities

Acquisition of SumLin (Details)

Acquisition of SumLin (Details) - USD ($)	12 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Business Acquisition [Line Items]
Impairment of intangible assets	$ 115,000
Sum Lin Technologies, LLC [Member]
Business Acquisition [Line Items]
Business acquisition, date	Jul. 25, 2014
Business acquisition, total consideration given	$ 150,000
Business acquisition, payment in period	115,000
Business acquisition, intangible assets	115,000
Impairment of intangible assets	$ 115,000

Advances from Third Parties (De

Advances from Third Parties (Details) - USD ($)	12 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Advances [Abstract]
Proceeds from convertible notes	$ 376,807	$ 26,000
Advances from third parties
Refinancing of advances into convertible notes payable	$ 402,807

Income Taxes (Details)

Income Taxes (Details) - USD ($)	12 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Income Taxes [Abstract]
Tax benefit at U.S. statutory rate	$ 182,539	$ 64,987
Less: amortization of beneficial conversion feature	(6,903)
Less: stock based compensation	(350)
Less: valuation allowance	$ (175,286)	$ (64,987)
Net tax benefit
Net operating loss carryforwards	$ 609,000

Convertible Notes Payable (Sche

Convertible Notes Payable (Schedule of Convertible Notes Payable) (Details) - USD ($)	12 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Debt Instrument [Line Items]
Total debt, gross	$ 437,807
Less: discount	(383,083)	$ 0
Convertible Promissory Notes [Member]
Debt Instrument [Line Items]
Total debt, gross	402,807
Less: discount	(383,083)
Total debt, net of discount	$ 19,724
Interest Rate	10.00%
Convertible Promissory Notes [Member] | September 2014 Note [Member]
Debt Instrument [Line Items]
Total debt, gross	$ 152,390
Conversion Rate	$ 0.50
Interest Rate	10.00%
Date Issued	Sep. 30, 2014
Maturity Date	Sep. 30, 2016
Convertible Promissory Notes [Member] | December 2014 Note [Member]
Debt Instrument [Line Items]
Total debt, gross	$ 108,259
Conversion Rate	$ 0.41
Interest Rate	10.00%
Date Issued	Dec. 31, 2014
Maturity Date	Dec. 31, 2016
Convertible Promissory Notes [Member] | March 2015 Note [Member]
Debt Instrument [Line Items]
Total debt, gross	$ 49,659
Conversion Rate	$ 0.09
Interest Rate	10.00%
Date Issued	Mar. 31, 2015
Maturity Date	Mar. 31, 2017
Convertible Promissory Notes [Member] | June 2015 Note [Member]
Debt Instrument [Line Items]
Total debt, gross	$ 92,499
Conversion Rate	$ 0.09
Interest Rate	10.00%
Date Issued	Jun. 30, 2015
Maturity Date	Jun. 30, 2017

Convertible Notes Payable (Sc26

Convertible Notes Payable (Schedule of Advances Refinanced into Convertible Promissory Notes) (Details) - Convertible Promissory Notes [Member]	12 Months Ended
	Jun. 30, 2015USD ($)$ / shares
Advances Refinanced into Convertible Promissory Notes
Interest Rate	10.00%
Amount of Note	$ 402,807
September 2014 Note [Member]
Advances Refinanced into Convertible Promissory Notes
Date Issued	Sep. 30, 2014
Maturity Date	Sep. 30, 2016
Interest Rate	10.00%
Conversion Rate | $ / shares	$ 0.50
Amount of Note	$ 152,390
December 2014 Note [Member]
Advances Refinanced into Convertible Promissory Notes
Date Issued	Dec. 31, 2014
Maturity Date	Dec. 31, 2016
Interest Rate	10.00%
Conversion Rate | $ / shares	$ 0.41
Amount of Note	$ 108,259
March 2015 Note [Member]
Advances Refinanced into Convertible Promissory Notes
Date Issued	Mar. 31, 2015
Maturity Date	Mar. 31, 2017
Interest Rate	10.00%
Conversion Rate | $ / shares	$ 0.09
Amount of Note	$ 49,659
June 2015 Note [Member]
Advances Refinanced into Convertible Promissory Notes
Date Issued	Jun. 30, 2015
Maturity Date	Jun. 30, 2017
Interest Rate	10.00%
Conversion Rate | $ / shares	$ 0.09
Amount of Note	$ 92,499

Convertible Notes Payable (Narr

Convertible Notes Payable (Narrative) (Details) - USD ($)	3 Months Ended				12 Months Ended
	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Convertible Notes Payable [Abstract]
Discount on issuance of convertible note payable	$ 92,499	$ 49,659	$ 108,259	$ 152,390	$ 402,807
Amortization of discount on convertible notes payable					$ 19,724

Stockholders' Equity (Details)

Stockholders' Equity (Details) - $ / shares	12 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Stockholders' Equity [Abstract]
Stock dividend, description	On August 11, 2014, we issued a five-for-one stock dividend, where each shareholder at the close of business on July 21, 2014 received four additional shares of common stock for every share held on the record date.
Additional preferred stock authorized during period	10,000,000
Preferred stock, voting control description	The Series E preferred stock ranks subordinate to the Company's common stock as to distributions of assets upon liquidation, dissolution or winding up of the Company, whether voluntary or involuntary. The outstanding shares of Series E preferred stock have the right to take action by written consent or vote based on the number of votes equal to twice the number of votes of all outstanding shares of capital stock. As a result, the Series E preferred stock carries 66.67% voting control.
Preferred shares, shares issued	1,000,000	0
Preferred shares, par value per share	$ 0.001	$ 0.001
Common stock owned by Bordesley, shares	45,000,000
Common stock owned by Bordesley, percentage	75.00%

Debt Commitments (Details)

Debt Commitments (Details) - USD ($)	Jun. 30, 2015	Jun. 30, 2014
Repayment schedule
2,016	$ 35,000
2,017	$ 402,807
2,018
2,019
2,020
Total	$ 437,807
Acquisition of SumLin [Member]
Repayment schedule
2,016	$ 35,000
2,017
2,018
2,019
2,020
Total	$ 35,000
Convertible notes [Member]
Repayment schedule
2,016
2,017	$ 402,807
2,018
2,019
2,020
Total	$ 402,807