Coffee (COFE) 10-Q 27 Aug 18 2018 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2018	Aug. 23, 2018
Document And Entity Information
Entity Registrant Name	DOCASA Inc.
Entity Central Index Key	1,619,055
Document Type	10-Q
Document Period End Date	Jun. 30, 2018
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		209,033,239
Trading Symbol	DCSA
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2,018

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Jun. 30, 2018	Dec. 31, 2017
Current assets:
Cash	$ 347,641	$ 139,350
Accounts receivable	781,821	531,872
Other receivables	351	8,183
Prepaid expenses	695,030	396,041
Inventory	138,760	100,386
Total current assets	1,963,603	1,175,832
Fixed assets, net	2,600,424	1,957,650
Intangible assets, net	9,561	12,559
Other receivables	39,620	40,509
Goodwill	4,262,492	2,185,012
Deposits	283,122	233,966
Total assets	9,158,822	5,605,528
Current liabilities:
Notes payable, current portion	169,335	171,160
Accounts payable	1,579,289	869,388
Accrued expenses	1,742,707	529,324
Accounts payable to related parties	70,443	65,855
Taxes payable	244,665	120,807
Capital leases obligations, current portion	172,348	209,539
Deferred revenue	32,661	35,642
Total current liabilities	4,011,448	2,001,715
Non-current liabilities:
Notes payable, non-current portion (includes $11,164 and $11,414 to related parties for June 30, 2018 and December 31, 2017, respectively)	281,995	357,095
Capital leases obligations, non-current portion	305,403	370,681
Other long-term liabilities	290,728	1,206
Total long-term liabilities	878,126	728,982
Total liabilities	4,889,574	2,730,697
Commitments and contingencies (Note 9)
Shareholders' deficit:
Common stock, $0.001 par value, 250,000,000 shares authorized, 160,012,875 and 160,012,875 shares issued and outstanding, at June 30, 2018 and December 31, 2017, and 47,087,125 and 47,087,125 conditionally issuable, at June 30, 2018 and December 31, 2017, respectively	209,033	207,100
Additional paid-in capital	2,386,049	758,933
Accumulated other comprehensive loss	(572,609)	(301,958)
Accumulated deficit	(3,422,375)	(2,482,908)
Total DOCASA, Inc. shareholders' deficit	(1,399,902)	(1,818,833)
Non-controlling interest:
Preference shares of DEPT-UK (25,000,000 shares authorized, £1 par value, 4,319,641 and 3,557,796 shares issued and outstanding as of June 30, 2018 and December 31, 2017, respectively)	5,669,150	4,693,664
Total liabilities and shareholders' deficit	9,158,822	5,605,528
Common Class A [Member]
Shareholders' deficit:
Ordinary shares
Common Class B [Member]
Shareholders' deficit:
Ordinary shares

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical)	Jun. 30, 2018USD ($)$ / shares$ / unitshares	Dec. 31, 2017USD ($)$ / shares$ / unitshares
Notes payable related parties | $	$ 11,164	$ 11,414
Common stock, par value | $ / shares	$ 0.001	$ 0.001
Common stock, shares authorized	250,000,000	250,000,000
Common stock, shares issued	160,012,875	160,012,875
Common stock, shares outstanding	160,012,875	160,012,875
Conditionally issuable	47,087,125	47,087,125
Preference shares, shares issued	682,282
DEPT-UK [Member]
Preference shares, shares authorized	25,000,000	25,000,000
Preference shares, par value | $ / shares	$ 1	$ 1
Preference shares, shares issued	4,319,641	3,557,796
Preference shares, shares outstanding	4,319,641	3,557,796
Common Class A [Member]
Ordinary shares, shares authorized	25,000,000	25,000,000
Ordinary shares, par value | $ / unit	1	1
Ordinary shares, shares issued	0	243,800
Ordinary shares, shares outstanding	0	243,800
Common Class B [Member]
Ordinary shares, shares authorized	10,000,000	10,000,000
Ordinary shares, par value | $ / unit	1	1
Ordinary shares, shares issued	0	0
Ordinary shares, shares outstanding	0	0

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	May 31, 2017	Jun. 30, 2018	May 31, 2017
Income Statement [Abstract]
Revenue, net	$ 2,091,034	$ 1,163,202	$ 3,914,743	$ 2,084,049
Operating expenses
Direct costs of revenue	1,792,407	903,293	2,939,127	1,619,074
Professional fees	161,216	19,253	184,254	71,567
Rent	381,276	124,253	588,477	223,373
Depreciation and amortization	91,681	51,070	173,366	93,854
Property taxes			10,051
Other general and administrative expenses	607,903	190,821	947,101	410,933
Operating loss	(943,449)	(125,488)	(927,633)	(334,752)
Other income (expense)
Interest expense	(7,151)	(5,241)	(13,139)	(9,858)
Loss before provision for income taxes	(950,600)	(130,729)	(940,772)	(344,610)
Provision for income tax
Net loss before tax and non-controlling interest	(950,600)	(130,729)	(940,772)	(344,610)
Loss (income) attributable to non-controlling interest	1,475	(252)	1,305	(653)
Net loss attributable to common shareholders	(949,125)	(130,981)	(939,467)	(345,263)
Foreign currency translation loss	144,979	(30,348)	(270,651)	(46,201)
Total comprehensive loss	$ (804,146)	$ (161,329)	$ (1,210,118)	$ (391,464)
Net loss attributable to common shareholders per share - basic	$ (0.01)	$ 0	$ (0.01)	$ 0
Weighted average number of shares outstanding - basic	160,820,162	147,991,502	160,418,748	146,800,000

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2018	May 31, 2017
Cash flows from operating activities:
Net loss attributable to common shareholders	$ (939,467)	$ (345,263)
Adjustments to reconcile net loss before taxes and non-controlling interest to net cash provided by (used in) operations:
Depreciation and amortization expense	173,366	93,854
Loss on disposal of intangible assets	2,801
Other comprehensive income	(270,651)	(46,201)
Non-controlling interest gain	1,305	(653)
Changes in operating assets and liabilities:
Accounts receivable	(238,126)	(85,565)
Other receivables	8,722
Prepaid expenses	(207,096)	(71,702)
Inventory	(2,063)	(47,836)
Other non-current receivables		(1,244)
Deposits	5,201	(2,805)
Accounts payable	570,597	134,071
Accounts payable to related parties	4,588	31,746
Accrued expenses	926,238	(39,655)
Taxes payable	123,858	18,654
Deferred revenue	(2,981)	12,397
Other non-current liabilities	(70,518)	84,401
Net cash provided by (used in) operating activities	85,774	(265,801)
Cash flows used in investing activities:
Acquisition of fixed assets	(417,065)	(564,931)
Cash paid for Roasted Rituals, net	(22,018)
Cash paid in purchase of Tradewind	(17,527)
Net cash used in investing activities	(456,610)	(564,931)
Cash flows from financing activities:
Proceeds from notes payable	270,497	938,036
Payment on capital leases	(161,137)
Proceeds from issuance of preference shares	863,120
Issuance of common stock for settlement of debt
Payments on notes payable	(393,353)
Net cash provided by financing activities	579,127	938,036
Net increase in cash	208,291	107,304
Cash at beginning of period	139,350	86,366
Cash at end of period	347,641	193,670
Supplemental disclosure of cash flow information:
Cash paid for interest	4,850	4,617
Cash paid for taxes
Non-cash investing and financing activities:
Issuance of preference shares for liabilities	111,061	719,934
Issuance of common shares for note payable		372,694
Fair value of shares issued for acquisition	1,629,049
Capital lease additions	$ 58,668

Nature of Business and Presenta

Nature of Business and Presentation	6 Months Ended
	Jun. 30, 2018
Accounting Policies [Abstract]
Nature of Business and Presentation	NOTE 1 – NATURE OF BUSINESS AND PRESENTATION Organization DOCASA, Inc. (the “Company,” “we,” “us,” “our,” or “DOCASA”) was incorporated in the State of Nevada on July 22, 2014, under the name of FWF Holdings, Inc. The Company changed its name on August 4, 2016. The Company was originally engaged in the business of commercial production and distribution of hot sauce (see Note 3). On August 4, 2016, the Company changed its year end from July 31 to August 31. On July 8, 2016, the Company experienced a change in control. Atlantik LP (“Atlantik”), a related party, acquired a majority of the issued and outstanding common stock of the Company in accordance with a stock purchase agreement by and between Atlantik and Nami Shams (the “Seller”). On the closing date, July 8, 2016, pursuant to the terms of the stock purchase agreement, Atlantik purchased from the Seller 115,000,000 shares of the Company’s outstanding restricted common stock for $200,000, representing 75.8% of the Company’s outstanding common stock at that time. On September 1, 2016, the Company acquired 99.8% of the voting stock of the Department of Coffee and Social Affairs Limited, a United Kingdom corporation (the “DEPT-UK”), and the Company agreed to issue DEPT-UK’s majority shareholder 170,000,000 shares of the Company’s common stock—110,000,000 shares initially and 60,000,000 shares at a time determined by the Company’s Board of Directors but no later than August 31, 2017, which deadline was subsequently extended to August 31, 2019. Also, on September 1, 2016, the Company acquired 115,000,000 shares of the Company’s common stock from Atlantik in exchange for issuing Atlantik a promissory note for $320,000, which shares were then cancelled, and which note has since been paid in full. As a result of the acquisition and the issuance of the initial 110,000,000 shares of common stock, and the cancellation of the 115,000,000 Atlantik shares, DEPT-UK is now the majority-owned subsidiary of the Company, and the Company experienced a change of control. DEPT-UK formed a wholly-owned subsidiary, Department of Coffee and Internal Affairs Limited (“DCIA”), on September 11, 2014, as filed with the Registrar of Companies for England and Wales. As of June 30, 2018, DCIA has had no operations or activity. On April 5, 2017, the Company formed Department of Coffee and Social Affairs IL, Inc. (“DEPT-IL”), an Illinois corporation. On May 18, 2017, the Company formed Department of Coffee and Social Affairs White Space Limited (“DEPT-UKWS”), as filed with the Registrar of Companies for England and Wales. DEPT-UKWS is a subsidiary of DEPT-UK. For financial reporting purposes, the acquisition of DEPT-UK and the change of control in connection with acquisition represented a “reverse merger” rather than a business combination, and DEPT-UK is deemed to be the accounting acquirer in the transaction. For the periods subsequent to August 31, 2016, the acquisition is being accounted for as a reverse-merger and recapitalization. DEPT-UK is the acquirer for financial reporting purposes, and the Company (DOCASA, Inc., f/k/a FWF Holdings, Inc.) is the acquired company. Consequently, the assets and liabilities and the operations that are reflected in the historical financial statements prior to the acquisition are those of DEPT-UK and have been recorded at the historical cost basis of DEPT-UK, and the financial statements after completion of the acquisition include the assets and liabilities of both the Company and DEPT-UK, and the historical operations of DEPT-UK prior to closing and operations of both companies from the closing of the acquisition. On January 2, 2018, with an effective date of November 1, 2017, DEPT-UK acquired Tapped and Packed Ltd (“Tapped”), an UK company, for a combination of cash and shares of common stock of the Company. See Note 2. Tapped became a subsidiary of DEPT-UK as a result of the transaction. Tapped has four shop locations in the UK which serve coffee and food. On February 23, 2018, the Board of Directors determined to change the Company’s fiscal year end to December 31 from August 31. The Company believes this change will benefit the Company by aligning its reporting periods to be more consistent with peer coffee companies. On May 23, 2018, DEPT-UK acquired Bea’s of Bloomsbury Limited (“Bea’s”), an UK company, for shares of common stock of the Company. See Note 2. Bea’s became a subsidiary of DEPT-UK as a result of the transaction. Bea’s has five shop locations in the UK which serves coffee and food. On June 29, 2018, DEPT-UK acquired Tradewind Espresso Ltd (“Tradewind”), an UK company, for cash. See Note 2. Tradewind became a subsidiary of DEPT-UK as a result of the transaction. Tradewind has one shop location in the UK which serves coffee and food. On June 29, 2018, DEPT-UK acquired Roasted Rituals Coffee Ltd (“Roasted Rituals”), an UK company, for cash. See Note 2. Roasted Rituals became a subsidiary of DEPT-UK as a result of the transaction. Roasted Rituals is a specialty coffee roaster and has one location in the UK. Nature of Operations We are in the specialty coffee industry, specifically with company-operated stores. The Company will generate revenue through sales at nineteen existing company-operated coffee shop locations in the UK, with seven more locations under construction. Similar to other leading operators, we sell our proprietary coffee and related products, and complementary food and snacks. Principles of Consolidation The consolidated financial statements include the accounts of DOCASA and its subsidiaries, DEPT-UK, DCIA, DEPT-IL and DEPT-UK’s subsidiaries, Tapped, Bea’s, Roasted Rituals, Tradewind, and DEPT-UKWS. All significant inter-company balances and transactions have been eliminated in consolidation. Basis of Presentation The accompanying unaudited consolidated condensed financial statements of DOCASA have been prepared in accordance with U.S. generally accepted accounting principles for interim financial information and the instructions to Form 10-Q and done under §240.13(a) of the Securities Act. The results of operations for the interim period ended June 30, 2018 shown in this report are not necessarily indicative of results to be expected for the full fiscal year ending December 31, 2018. In the opinion of the Company’s management, the information contained herein reflects all adjustments (consisting of normal recurring adjustments, unless otherwise indicated) necessary for a fair presentation of the Company’s results of operations, financial position and cash flows. The unaudited interim financial statements should be read in conjunction with the audited financial statements in the Company’s Form 10-K for the year ended August 31, 2017, filed on December 18, 2017 and Management’s Discussion and Analysis of Financial Condition and Results of Operations. 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 revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates in the accompanying financial statements include the amortization period for intangible assets, valuation and impairment valuation of intangible assets, allowance for accounts receivable, estimated lives of intangible and fixed assets, and valuation of share-based payments. Cash and Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. Accounts Receivable Accounts receivable consisted of amounts due from customers primarily for management fees. The Company considered accounts more than 30 days old to be past due. The Company used the allowance method for recognizing bad debts. When an account was deemed uncollectible, it was written off against the allowance. The Company generally does not require collateral for its accounts receivable. Management has not recorded an allowance for doubtful accounts as of June 30, 2018 or December 31, 2017. Inventory Inventory is recorded at the lower of cost or market and the cost of sales are recorded utilizing the first in first out (“FIFO”) method. Fixed Assets Property and equipment are recorded at cost. Depreciation is computed using the straight-line method based on the estimated useful lives of the related assets of three years for computer equipment, five years for office furniture and fixtures, and the lesser of the lease term or the useful life of the leased equipment. Leasehold improvements are amortized over the lesser of the lease term or the useful life of the improvements. Expenditures for maintenance and repairs along with fixed assets below our capitalization threshold are expensed as incurred. Impairment of Long-Lived Assets The Company accounts for long-lived assets in accordance with the provisions of Statement of Financial Accounting Standards ASC 360-10, “Accounting for the Impairment or Disposal of Long-Lived Assets.” This statement requires that long-lived assets and certain identifiable intangibles be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to future undiscounted net cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell. Fair Value of Financial Instruments The Company measures its financial assets and liabilities in accordance with generally accepted accounting principles. For certain of our financial instruments, including cash, accounts receivable, accounts payable and accrued expenses, the carrying amounts approximate fair value due to their short maturities. We follow accounting guidance for financial and non-financial assets and liabilities. This standard defines fair value, provides guidance for measuring fair value and requires certain disclosures. This standard does not require any new fair value measurements, but rather applies to all other accounting pronouncements that require or permit fair value measurements. This guidance does not apply to measurements related to share-based payments. This guidance discusses valuation techniques, such as the market approach (comparable market prices), the income approach (present value of future income or cash flow), and the cost approach (cost to replace the service capacity of an asset or replacement cost). The guidance utilizes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels: Level 1: Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2: Inputs other than quoted prices that are observable, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active. Level 3: Unobservable inputs in which little or no market data exists, therefore developed using estimates and assumptions developed by us, which reflect those that a market participant would use. Revenue Recognition In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606). This update provides a comprehensive new revenue recognition model that requires a company to recognize revenue to depict the transfer of goods or services to a customer at an amount that reflects the consideration it expects to receive in exchange for those goods or services. The guidance also requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts. We have adopted this update. We do not believe this guidance will impact the recognition of our primary source of revenue from company-owned coffee shops. The adoption of this guidance did not have a material impact on our consolidated financial statements. Stock-Based Compensation The Company accounts for stock-based instruments issued to employees in accordance with ASC Topic 718. ASC Topic 718 requires companies to recognize in the statement of operations the grant-date fair value of stock options and other equity-based compensation issued to employees. The value of the portion of an award that is ultimately expected to vest is recognized as an expense over the requisite service periods using the straight-line attribution method. The Company accounts for non-employee share-based awards in accordance with the measurement and recognition provisions ASC Topic 505-50. The Company estimates the fair value of stock options at the grant date by using the Black-Scholes option-pricing model. Advertising Advertising is expensed as incurred and is included in other general and administrative expenses on the accompanying condensed consolidated statement of operations. For the six months ended June 30, 2018 and May 31, 2017 advertising expense was $8,068 and $23,171, respectively. Income Taxes The Company adopted the provisions of ASC 740, “Income Taxes.” When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. In accordance with the guidance of ASC 740-10, the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above should be reflected as a liability for unrecognized tax benefits in the accompanying condensed consolidated balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination. The Company believes its tax positions are all highly certain of being upheld upon examination. As such, the Company has not recorded a liability for unrecognized tax benefits. As of June 30, 2018, tax years 2014 - 2017 remain open for IRS audit and tax years 2015–2017 remain open for HM Revenue & Customs (“HMRC”) audit. The Company has received no notice of audit from the IRS or HMRC for any of the open tax years. Net Earnings (Loss) Per Share In accordance with ASC 260-10, “Earnings Per Share,” basic net earnings (loss) per common share is computed by dividing the net earnings (loss) for the period by the weighted average number of common shares outstanding during the period. Diluted earnings (loss) per share are computed using the weighted average number of common stock shares outstanding during the period. The Company does not currently have any potential dilutive securities outstanding as of June 30, 2018 and May 31, 2017. Foreign Currency Translation and Transactions The British Pound (“£”) is the functional currency of DEPT-UK and Tapped whereas the financial statements are reported in United States Dollar (“USD,” “$”). Assets and liabilities are translated based on the exchange rates at the condensed consolidated balance sheet date, while revenue and expense accounts are translated at the average exchange rates prevailing during the period. Equity accounts are translated at historical exchange rates. The resulting translation gain and loss adjustments are accumulated as a component of stockholders’ equity and other comprehensive loss. Comprehensive Loss The Company reports comprehensive loss and its components in its consolidated financial statements. Comprehensive loss consists of net loss on foreign currency translation adjustments affecting stockholders’ equity that, under U.S. GAAP, are excluded from net loss. As of June 30, 2018, the exchange rate between U.S. Dollars and British Pounds was US$1.32 = £1.00, and the weighted average exchange rate for the six months ended June 30, 2018 was US$1.34 = £1.00. As of December 31, 2017, the exchange rate between U.S. Dollars and British Pounds was US$1.35 = £1.00. Going Concern The Company had net loss attributable to common shareholders for the six months ended June 30, 2018 of $939,467 and a working capital deficit as of June 30, 2018 of $2,047,845, and has cash provided by operations of $85,774 for the six months ended June 30, 2018. In addition, as of June 30, 2018, the Company had a stockholders’ deficit and accumulated deficit of $1,399,902 and $3,422,375, respectively. Without further funding, these conditions raise substantial doubt about the Company’s ability to continue as a going concern. The accompanying financial statements have been prepared in conformity with U.S. GAAP, which contemplate continuation of the Company as a going concern and the realization of assets and satisfaction of liabilities in the normal course of business. The ability of the Company to continue its operations is dependent on the execution of management’s plans, which include the raising of capital through the debt and/or equity markets, until such time that funds provided by operations are sufficient to fund working capital requirements. If the Company were not to continue as a going concern, it would likely not be able to realize its assets at values comparable to the carrying value or the fair value estimates reflected in the balances set out in the preparation of the financial statements. There can be no assurances that the Company will be successful in generating additional cash from the equity/debt markets or other sources to be used for operations. The financial statements do not include any adjustments relating to the recoverability of assets and classification of assets and liabilities that might be necessary. Based on the Company’s current resources, the Company will not be able to continue to operate without additional immediate funding. Should the Company not be successful in obtaining the necessary financing to fund its operations, the Company would need to curtail certain or all operational activities and/or contemplate the sale of its assets, if necessary. Effect of Recent Accounting Pronouncements The Company reviews new accounting standards and updates as issued. No new standards or updates had any material effect on these financial statements. The accounting pronouncements and updates issued subsequent to the date of these financial statements that were considered significant by management were evaluated for the potential effect on these financial statements. Management does believe that some of the subsequent pronouncements will have a material effect on these financial statements as presented and does not anticipate the need for any future restatement of these financial statements because of the retro-active application of any accounting pronouncements issued subsequent to June 30, 2018 through the date these financial statements were issued. In February 2016, the Financial Accounting Standards Board (“FASB”) issued an ASU on lease accounting. The ASU requires the lease rights and obligations arising from lease contracts, including existing and new arrangements, to be recognized as assets and liabilities on the balance sheet. The ASU is effective for reporting periods beginning after December 15, 2018 with early adoption permitted. While the Company is still evaluating the ASU, the Company expects the adoption of the ASU to have a material effect on the Company’s financial condition due to the recognition of the lease rights and obligations as assets and liabilities. The Company expects the ASU to have a material effect on the Company’s results of operations and financial position, and the ASU will have no effect on cash flows. ASU 2014-09, Revenue – Revenue from Contracts with Customers. In May 2014, the FASB issued a new accounting standard that requires recognition of revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which we expect to be entitled in exchange for those goods or services. The FASB has also issued several updates to ASU 2014-09. The new standard supersedes U.S. GAAP guidance on revenue recognition and requires the use of more estimates and judgments than the present standards. It also requires additional disclosures. We adopted the new revenue guidance effective January 1, 2017, by recognizing the cumulative effect of initially applying the new standard as an increase to the opening balance of retained earnings. The effect of the adoption was immaterial, with an immaterial impact to our net income on an ongoing basis. Adoption of the new standard will also result in changes in classification between Revenues and Direct costs of revenue.

Acquisitions

Acquisitions	6 Months Ended
	Jun. 30, 2018
Business Combinations [Abstract]
Acquisitions	NOTE 2 – ACQUISITIONS Acquisition of Tapped and Packed Ltd On November 1, 2017, DEPT-UK entered into an acquisition agreement (the “Tapped Acquisition Agreement”) with Tapped, a United Kingdom corporation. Richard Lilley, an individual (“Lilley”), was the owner of record of 100 capital shares of Tapped. Pursuant to the Tapped Acquisition Agreement, Tapped stock was transferred to DEPT-UK on November 1, 2017, in consideration of £175,000 and 1,546,875 shares of common stock of the Company. The £175,000 was paid in October 2017 as a prepayment to the completion date of November 1, 2017. Stefan Allesch-Taylor (“Allesch-Taylor”), Chairman of the Company, utilized his personally owned shares of common stock of the Company, and assigned the 1,546,875 shares (the “Allesch-Taylor Shares”) from his ownership to Lilley. In exchange for the use of the Allesch-Taylor Shares, which were provisionally valued at $1,918,125 (“Provisional Share Compensation Value”), the Board of Directors issued Allesch-Taylor 1,325,000 Preference Shares of DEPT-UK. The Provisional Share Compensation Value was determined by the previous day’s closing price of $1.24 per share. The Company’s common stock is thinly-traded and an insignificant amount of stock traded has historically caused significant fluctuations in the price per share of the Company’s common stock. The Company will utilize an independent third-party business valuation to determine the value of Tapped, as well as get an independent valuation of the Company’s common stock as of the date of the transaction. Management believes that the separate valuations will determine a fair and reasonable valuation thereby reducing the provisional goodwill recorded, as of June 30, 2018, of $2,185,012. The Allesch-Taylor Shares of common stock were assigned to Lilley on or about October 19, 2017 and were released in accordance to the agreement. See Notes 1, 7 and 8. Also in connection with the Tapped Acquisition Agreement, Gill and Lopez were appointed to serve on Tapped’s Board of Directors. The following table summarizes the consideration given for DEPT-UK and the provisional fair values of the assets and liabilities assumed at the acquisition date. Consideration given: Cash given $ 237,877 Common stock shares given 1,918,125 Total consideration given $ 2,156,002 Fair value of identifiable assets acquired, and liabilities assumed: Cash $ 200,582 Prepaid expense 92,052 Inventory 51,411 Fixed assets, net 73,337 Deposits 119,999 Accrued expenses (195,621 ) Short-term note payable (200,804 ) Director note (168,782 ) Deferred taxes (1,184 ) Total identifiable net liabilities (29,010 ) Goodwill 2,185,012 Total consideration $ 2,156,002 The revenue and net loss for Tapped, as reflected in the unaudited condensed consolidated statement of operations, for the six months ended June 30, 2018, to reflect the current period, was $1,056,081 and $56,725, respectively. Acquisition of Bea’s of Bloomsbury Limited On May 23, 2018, DEPT-UK entered into an acquisition agreement (the “Bea’s Acquisition Agreement”) with Bea’s, a United Kingdom corporation. Pursuant to the Bea’s Acquisition Agreement, Bea’s stock was transferred to DEPT-UK on May 23, 2018, in consideration of 1,933,239 shares of common stock of the Company. As of the date of this report, the shares have not been issued to the owners of Bea’s and are recorded as issuable as of June 30, 2018, as approved by the Board of Directors of the Company. The Company’s common stock was valued at $0.84 therefore the Company recorded the value of $1,623,921. Management recorded a provisional goodwill, as of June 30, 2018, of $1,698,321, which is attributable to common synergies, the workforce, and may be adjusted based on management’s final determination of the fair value of the assets and liabilities acquired. See Notes 1, 7 and 8. The following table summarizes the consideration given by DEPT-UK and the provisional fair values of the assets and liabilities assumed at the acquisition date. Consideration given: Common stock shares given $ 1,623,921 Total consideration given $ 1,623,921 Fair value of identifiable assets acquired, and liabilities assumed: Prepaid expense $ 86,764 Inventory 36,311 Fixed assets, net 315,558 Deposits 54,357 Accounts payable (250,365 ) Accrued expenses (271,096 ) Short-term note payable (45,931 ) Total identifiable net liabilities (74,400 ) Goodwill 1,698,321 Total consideration $ 1,623,921 The revenue and loss for Bea’s, as reflected in the unaudited condensed consolidated statement of operations, for the six months ended June 30, 2018, to reflect the current period, was $166,201 and $31,562, respectively, and for the six months ended May 31, 2017, the historical financial statements are unavailable. Acquisition of Roasted Rituals Coffee Ltd On June 29, 2018, DEPT-UK entered into an acquisition agreement (the “Roasted Rituals Acquisition Agreement”) with Roasted Rituals, a United Kingdom corporation. Pursuant to the Roasted Rituals Acquisition Agreement, Roasted Rituals’ stock was transferred to DEPT-UK on June 29, 2018, in consideration of £175,000. The £175,000 is to be paid in tranches; £37,500 at closing, £62,500 on the first anniversary of the closing date, and £75,000 on the second anniversary of the closing date. The Company has recorded the liabilities as short-term and long-term, respectively. Management has calculated provisional goodwill of $181,593, which is attributable to common synergies, the workforce, and may be adjusted based on management’s final determination of the fair value of the assets and liabilities acquired. See Note 1 and 7. The following table summarizes the consideration given for DEPT-UK and the provisional fair values of the assets and liabilities assumed at the acquisition date. Consideration given: Cash given $ 49,096 Accrued consideration 180,020 Total consideration given $ 229,116 Fair value of identifiable assets acquired, and liabilities assumed: Cash $ 27,078 Accounts receivable, net 11,350 Fixed assets, net 11,344 Accrued expenses (2,249 ) Total identifiable net assets 47,523 Goodwill 181,593 Total consideration $ 229,116 The revenue and loss for Roasted Rituals, as reflected in the unaudited condensed consolidated statement of operations, for the six months ended June 30, 2018, to reflect the current period, was $0 and $1,171, respectively, and for the six months ended May 31, 2017, the financial statements are unavailable. Acquisition of Tradewind Espresso Ltd On June 29, 2018, DEPT-UK entered into an acquisition agreement (the “Roasted Rituals Acquisition Agreement”) with Roasted Rituals, a United Kingdom corporation. Pursuant to the Roasted Rituals Acquisition Agreement, Roasted Rituals’ stock was transferred to DEPT-UK on June 29, 2018, in consideration of £175,000. The £175,000 is to be paid in tranches; £37,500 at closing, £62,500 on the first anniversary of the closing date, and £75,000 on the second anniversary of the closing date. The Company has recorded the liabilities as short-term and long-term, respectively. Management has calculated provisional goodwill of $197,565, which is attributable to common synergies, the workforce, and may be adjusted based on management’s final determination of the fair value of the assets and liabilities acquired. See Note 1 and 7. The following table summarizes the consideration given by DEPT-UK and the provisional fair values of the assets and liabilities assumed at the acquisition date. Consideration given: Cash given $ 49,096 Accrued consideration 180,020 Total consideration given $ 229,116 Fair value of identifiable assets acquired, and liabilities assumed: Cash $ 31,569 Accounts receivable, net 473 Fixed assets, net 13,308 Accrued expenses (13,799 ) Total identifiable net assets 31,551 Goodwill 197,565 Total consideration $ 229,116 The revenue and loss for Tradewinds, as reflected in the unaudited condensed consolidated statement of operations, for the six months ended June 30, 2018, to reflect the current period, was $0 and $3,226, respectively, and for the six months ended May 31, 2017, the financial statements were unavailable. Pro-Forma Financial Information The following unaudited pro-forma data summarizes the result of the operations for the six months ended June 30, 2018 and May 31, 2017, as if the acquisition of Bea’s, Roasted Rituals and Tradewind had been completed on September 1, 2016, which was the beginning of the Company’s previous adjusted fiscal year (for comparison purposes) prior to the change to a calendar year end in March 2018. The pro-forma financial information is presented for informational purposes only and is not indicative of the results of operations that would have been achieved if the acquisitions had taken place on September 1, 2016. For the Six Months Ended June 30, 2018 Roasted Pro-forma DOCASA Tapped Bea’s Rituals Tradewind Adjustments Combined Revenue, net $ 2,692,461 $ 1,056,081 $ 1,022,579 $ 63,790 $ 186,961 $ - $ 5,021,873 Operating expenses 4,642,058 1,112,806 1,223,736 66,380 204,933 - 7,249,913 Loss from operations (1,949,597 ) (56,725 ) (201,156 ) (2,590 ) (17,972 ) - (2,228,040 ) Other income (expense) (11,297 ) - - - - - (11,297 ) Loss before income taxes (1,960,894 ) (56,725 ) (201,156 ) (2,590 ) (17,972 ) - (2,239,337 ) Net Loss attributable to common shareholders $ (1,960,894 ) $ (56,725 ) $ (201,156 ) $ (2,590 ) $ (17,972 ) $ - $ (2,239,337 ) Net income (loss) per common share - basic $ (0.01 ) $ (0.01 ) Weighted average number of common shares outstanding during the period - basic 151,143,287 151,143,287 For the Six Months Ended May 31, 2017 DOCASA Tapped Bea’s (a) Roasted Rituals Tradewind Pro-forma Adjustments Combined Revenue, net $ 1,100,939 $ 983,110 $ - $ 81,233 $ 186,420 $ - $ 2,351,702 Operating expenses 1,722,031 696,770 - 55,559 195,201 - 2,669,561 Income (loss) from operations (621,092 ) 286,340 - 25,674 (8,781 ) - (317,859 ) Other income (expense) (9,858 ) - - - - - (9,858 ) Income (loss) before income taxes (630,950 ) 286,340 - 25,674 (8,781 ) - (327,717 ) Net income (loss) attributable to common shareholders $ (630,950 ) $ 286,340 $ - $ 25,674 $ (8,781 ) $ - $ (327,717 ) Net loss per common share - basic $ (0.00 ) $ (0.00 ) Weighted average number of common shares outstanding during the period - basic 146,800,000 146,800,000 (a) Historical financial statements unavailable.

Inventory

Inventory	6 Months Ended
	Jun. 30, 2018
Inventory Disclosure [Abstract]
Inventory	NOTE 3 – INVENTORY The Company has inventory of various items used for the sale of coffee and complementary products. As of June 30, 2018, and December 31, 2017, the Company had inventory of $138,760 and $100,386, respectively. The Company accounts for its inventory using the lower of cost or market and the cost of sales are recorded utilizing the first in first out (“FIFO”) method. The inventory is as follows: June 30, 2018 December 31, 2017 Consumable products $ 37,402 $ 37,750 Cold brew 12,761 7,119 Retail products 36,820 18,725 Food and drinks 51,777 36,792 Total inventory $ 138,760 $ 100,386

Fixed Assets

Fixed Assets	6 Months Ended
	Jun. 30, 2018
Property, Plant and Equipment [Abstract]
Fixed Assets	NOTE 4 – FIXED ASSETS The Company has fixed assets including computer equipment, office equipment, site equipment and machinery, site fit out costs, site furniture, fixtures and fittings. The depreciation expense for the six months ended June 30, 2018 and May 31, 2017, was $170,565 and $90,330, respectively. The variance between the expense and the increase in accumulated depreciation is due to timing of the currency translation calculation.

Intangible Assets

Intangible Assets	6 Months Ended
	Jun. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	NOTE 5 – INTANGIBLE ASSETS Website Development The Company has intangible assets related to website development. The amortization of the intangible assets is over a three-year period. The amortization expense for the six months ended June 30, 2018 and May 31, 2017, was $2,801 and $3,524, respectively. The variance between the expense and the increase in accumulated amortization is due to timing of the currency translation calculation. Goodwill The Company has goodwill related to the acquisitions of Tapped, Bea’s, Tradewind and Roasted Rituals. The Company has not determined the deductibility of goodwill for tax purposes. As of June 30, 2018, the Company has $4,262,492 of goodwill, as allocated below: Balance, December 31, 2017 $ 2,185,012 Acquisitions 2,077,480 Balance, June 30, 2018 $ 4,262,492

Notes Payable

Notes Payable	6 Months Ended
	Jun. 30, 2018
Debt Disclosure [Abstract]
Notes Payable	NOTE 6 – NOTES PAYABLE The Company has notes payable as of June 30, 2018 and December 31, 2017, are as follows: Notes payable - current June 30, 2018 December 31, 2017 Accrued Accrued Principal Interest Total Principal Interest Total Arch Investments $ 2,194 $ - $ 2,194 $ 2,194 $ - $ 2,194 Arch Investments 5,067 - 5,067 5,067 - 5,067 Arch Investments 5,065 - 5,065 5,065 - 5,065 Arch Investments 15,873 - 15,873 15,873 - 15,873 Arch Investments 4,349 - 4,349 4,349 - 4,349 HSBC 109,536 - 109,536 111,970 - 111,970 HSBC 27,251 - 27,251 26,642 - 26,642 Total $ 169,335 $ - $ 169,335 $ 171,160 $ - $ 171,160 Notes payable - non-current June 30, 2018 December 31, 2017 Accrued Accrued Principal Interest Total Principal Interest Total Deij Capital Limited (1) $ 11,164 $ - $ 11,164 $ 11,414 $ - $ 11,414 HSBC 219,072 - 219,072 280,011 - 280,011 HSBC 51,759 - 51,759 65,670 - 65,670 Total $ 281,995 $ - $ 281,995 $ 357,095 $ - $ 357,095 (1) Related party On July 1, 2014, DEPT-UK entered into a business loan with Deij Capital Limited (“Deij Capital”), a related party in which Gill is the director and owner. The loan is for 3 years, with an interest rate of 0%. The note was extended to July 1, 2018. The imputed interest is deemed immaterial as of June 30, 2018. The facility loan was for $171,437 (£100,000) to be drawn down as and when required. On June 30, 2016, Deij Capital converted the balance due of $179,534 (£135,464) into 135,464 shares of Preference Shares. On May 31, 2017, Deij Capital converted of the balance due $63,990 (£51,500) into 51,500 shares of Preference Shares. The outstanding principal as of June 30, 2018 and December 31, 2017 was $11,164 (£8,454) and $11,414 (£8,454), respectively. The accrued interest as of June 30, 2018 and December 31, 2017, was $0 (£0) and $0 (£0), respectively. On July 31, 2014, DOCASA executed a promissory note for $2,194 with Nami Shams, a former officer and director of the Company. The note has no set term of repayment and is non-interest bearing. The imputed interest is deemed immaterial as of June 30, 2018. As of June 30, 2018, and December 31, 2017, the principal was $2,194. This note was acquired by Arch Investments, LLC. On April 30, 2015, DOCASA executed a promissory note for $5,067 with Nami Shams, a former officer and director of the Company. The note has no set term of repayment and is non-interest bearing. On July 20, 2016, Arch Investments, LLC acquired this promissory note due to Nami Shams. The imputed interest is deemed immaterial as of June 30, 2018. As of June 30, 2018, and December 31, 2017, the principal was $5,067. On July 31, 2015, DOCASA executed a promissory note for $5,065 with Nami Shams, a former officer and director of the Company. The note has no set term of repayment and is non-interest bearing. The imputed interest is deemed immaterial as of June 30, 2018. As of June 30, 2018, and December 31, 2017, the principal was $5,065. This note was acquired by Arch Investments, LLC. On October 31, 2015, DOCASA executed a promissory note for $15,873 with Nami Shams, a former officer and director of the Company. The note has no set term of repayment and is non-interest bearing. The imputed interest is deemed immaterial as of June 30, 2018. As of June 30, 2018, and December 31, 2017, the principal was $15,873. This note was acquired by Arch Investments, LLC. On January 31, 2016, DOCASA executed a promissory note for $4,349 with Nami Shams, a former officer and director of the Company. The note has no set term of repayment and is non-interest bearing. The imputed interest is deemed immaterial as of June 30, 2018. As of June 30, 2018, and December 31, 2017, the principal was $4,349. This note was acquired by Arch Investments, LLC. On July 28, 2016, DEPT-UK entered into a business loan with HSBC. The loan is a development loan drawn down against development invoices. The loan is for four years, with an interest rate of 4.5% over the Bank of England base rate. The loan repayment is monthly, interest-only payments for the first six months followed by monthly repayments of principal and interest over the remaining forty-two months. The loan was for $437,992 (£352,500) with an initial $115,767 (£93,178) drawn. The outstanding principal and accrued interest as of June 30, 2018, and December 31, 2017, was $328,608 (£248,824) and $391,981 (£290,294), respectively. As of June 30, 2018, the current portion was $109,536 and the non-current portion was $219,072. On September 8, 2016, Tapped, prior to being acquired by DEPT-UK, entered into a business loan with HSBC. The loan is for five years, with an interest rate of 5.51%. The loan was for £90,000. The outstanding principal as of June 30, 2018, and December 31, 2017, was $79,010 and $92,312, respectively. As of June 30, 2018, the current portion was $27,251 and the non-current portion was $51,759.

Related Parties Transactions

Related Parties Transactions	6 Months Ended
	Jun. 30, 2018
Related Party Transactions [Abstract]
Related Parties Transactions	NOTE 7 – RELATED PARTIES TRANSACTIONS For the six months ended June 30, 2018 and May 31, 2017, the Company purchased £59,331 and £88,389, respectively, of cakes from Dee Light, a company which Gill, the vice chairman of the Company, was a 50% shareholder (until November 2016). As of June 30, 2018, and December 31, 2017, the Company owed Dee Light £50,484 and £63,833, respectively. For the six months ended June 30, 2018 and May 31, 2017, the Company made sales or advances of £246,414 and £202,676, respectively, to The Roastery Department Ltd. (“The Roastery Department”) and made purchases from it of £202,596 and £118,135 for the six months ended June 30, 2018 and May 31, 2017, respectively. As of June 30, 2018, and December 31, 2017, the Company both has receivables and payables from The Roastery Department, which netted as receivables of $479,412 (£363,013) and $421,353 (£312,113), respectively. Gill, the Company’s vice chairman, and Ashley Lopez (“Lopez”), the Company’s chief executive officer, were both unpaid directors of The Roastery Department until they resigned on December 1, 2016. The Company, when purchasing products from The Roastery Department, was provided a discount due to the strategic relationship between the two parties which provided the Company its purchases at cost. As of June 30, 2018, and December 31, 2017, the Company owed Allesch-Taylor, the Company’s chairman, payables of $54,416 (£41,204) and $36,729 (£29,383), respectively. As of June 30, 2018, and December 31, 2017, the Company owed Lopez, the Company’s chief executive officer, payables of $878 (£665) and $14,613 (£11,690), respectively. As of June 30, 2018, and December 31, 2017, the Company owed Deij Capital, a company in which Gill, the deputy chairman of the Company, is the director and owner, notes payable of $11,164 (£8,454) and $11,414 (£8,454), respectively. The Company has an employment agreement with Lopez, our CEO, and did have a consulting agreement with Clearbrook Capital Partners LLP (“Clearbrook”), an entity where Kazi Shahid, our former CFO, was a partner and also served as CFO. Allesch-Taylor is a director of Clearbrook. The agreement with Clearbrook was terminated on March 15, 2017. The above related party transactions are not considered as arm’s length transactions for all circumstances.

Stockholders' Equity

Stockholders' Equity	6 Months Ended
	Jun. 30, 2018
Equity [Abstract]
Stockholders' Equity	NOTE 8 – STOCKHOLDERS’ EQUITY Common Stock The Company is authorized to issue up to 250,000,000 shares of common stock. Each outstanding share of common stock entitles the holder to one vote per share on all matters submitted to a stockholder vote. All shares of common stock are non-assessable and non-cumulative, with no pre-emptive rights. On May 23, 2018, the Company issued 1,932,239 shares of common stock to various third parties as compensation for the acquisition of Bea’s (see Notes 1 and 2). As of June 30, 2018, these shares had not been issued. As of June 30, 2018, the Company has not granted any stock options and has not recorded any stock-based compensation. Preference Shares and Non-Controlling Interest The Articles of Association of DEPT-UK, pursuant to the Companies Act 2006, authorized DEPT-UK to issue up to 25,000,000 preference shares, par value £1.00 per share (such subsidiary preference shares referred to herein as “Preference Shares”). Such Preference Shares have no votes and limited distribution rights. Subject to the provisions of the Companies Act 2006, DEPT-UK shall have the right pursuant to Section 687-688 of the Companies Act 2006 to redeem at par the whole or any part of the Preference Shares at any time or times after the date of issue of the said Preference Shares upon giving to DEPT-UK not less than three months’ previous notice in writing. The Preference Shares, at the discretion of the Board of Director of DEPT-UK, can be purchased at the value they were issued or can be converted into contributed capital. The Preference Shares are accounted for as non-controlling interest. As of June 30, 2018, and December 31, 2017, 4,319,641 and 3,557,796 shares were outstanding, respectively. Of the outstanding shares, 1,603,460 and 1,666,709 were issued to related parties, as of June 30, 2018, and December 31, 2017, respectively. DEPT-UK has a non-controlling interest of 0.2%. For the six months ended June 30, 2018, the Company had a non-controlling interest of $1,305. For the six months ended May 31, 2017, the Company had a non-controlling interest of $653. On February 28, 2017, 51,500 Preference Shares were issued to Deij Capital in exchange for a debt of $63,990 (£51,500). See Note 7. On December 5, 2017, Borough Capital contributed $25,000 (£18,583) to DEPT-UK, in exchange for 18,583 Preference Shares. On December 14, 2017, Borough Capital contributed $45,000 (£33,488) to the DEPT-UK, in exchange for 33,488 Preference Shares. On January 17, 2018, Borough Capital, in regards to an October 2017 contribution of $111,061 to DEPT-UK, converted the liability into 79,563 Preference Shares. During the three months ended June 30, 2018, 682,282 Preference Shares were issued for contributions of $863,120 to DEPT-UK. Acquisition of Tapped and Packed Ltd On November 1, 2017, DEPT-UK entered into the Tapped Acquisition Agreement with Tapped, a United Kingdom corporation. See Note 2. The dollar amount of Preference Shares, as recorded, were recorded to non-controlling interest as part of consolidation.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 9 – COMMITMENTS AND CONTINGENCIES Legal Matters From time to time, we may be involved in litigation relating to claims arising out of our operations in the normal course of business. As of August 24, 2018, there were no pending or threatened lawsuits. Lease Commitment We lease office space in Schaumburg, Illinois, pursuant to a lease that is monthly. This facility serves as our corporate office. Future minimum lease payments under leases with the various subsidiaries, are as follows: 2018 $ 387,567 2019 775,490 2020 778,760 2021 746,502 2022 532,555 Future 1,241,852 Total $ 4,462,726 Note: The above table will change in each future filing due to currency translation as applicable. DEPT-UK has 18 leases, of which one is for the UK administrative office, and 17 operational leases. The Company has two leases in the United States for DEPT-IL. Various leases have break out dates prior to expiration. The Company is a primary leaseholder on one lease which it has subleased to the Roastery and is responsible for the monthly payments which approximate £221. Rent expense for the six months ended June 30, 2018 and May 31, 2017, was $588,477 and $233,373, respectively.

Concentrations

Concentrations	6 Months Ended
	Jun. 30, 2018
Risks and Uncertainties [Abstract]
Concentrations	NOTE 10 – CONCENTRATIONS Concentration of Credit Risk Financial instruments, which potentially subject the Company to a concentration of credit risk, consist principally of temporary cash investments. The Company places its temporary cash investments with financial institutions insured by the Federal Deposit Insurance Corporation (“FDIC”) for the United States and the Financial Services Compensation Scheme (“FSCS”) for the United Kingdom. No amounts exceeded federally insured limits as of June 30, 2018. There have been no losses in these accounts through June 30, 2018. Concentration of Customer The Company has one customer, which, for the six months ended June 30, 2018 and May 31, 2017, had sales of $444,833 (£333,191, 11.4% of total revenue) and $349,798 (£274,432, 16.8% of total revenue), respectively. The Company has a contract with the customer that expires in February 2020.

Revenue Classes

Revenue Classes	6 Months Ended
	Jun. 30, 2018
Revenue Classes
Revenue Classes	NOTE 11 – REVENUE CLASSES Selected financial information for the Company’s operating revenue classes are as follows: For the six months ended For the six months ended June 30, 2018 May 31, 2017 Revenues: Coffee and complementary food products $ 3,538,442 £ 2,651,111 $ 1,826,925 £ 1,459,928 Coffee school 6,786 5,083 6,906 5,520 Management fees 369,515 276,776 250,218 199,946 Total $ 3,914,743 £ 2,932,970 $ 2,084,049 £ 1,665,394 For the six months ended For the six months ended June 30, 2018 May 31, 2017 Direct costs of revenue: Coffee and complementary food products $ 2,819,984 £ 2,116,349 $ 1,554,987 £ 1,223,067 Coffee school 6,108 4,575 5,558 4,429 Management fees 113,035 84,666 58,529 46,138 Total $ 2,939,127 £ 2,205,590 $ 1,619,074 £ 1,273,634 The acquisition of Tapped, effective November 1, 2017, is reflective in 2018 for the six months. The acquisition of Bea’s, Tradewind and Roasted Ritual in May 2018, June 2018 and June 2018, respectively, are not significant.

Capital Lease Obligations

Capital Lease Obligations	6 Months Ended
	Jun. 30, 2018
Debt Disclosure [Abstract]
Capital Lease Obligations	NOTE 12 – CAPITAL LEASE OBLIGATIONS The Company leases various assets under capital lease. As of June 30, 2018, and December 31, 2017, capital lease obligations consisted of the following: June 30, 2018 December 31, 2017 Computer equipment $ 66,429 $ 66,429 Office equipment 45,276 23,609 Site equipment and machinery 492,547 457,134 Site fit out costs 1,799,750 1,799,750 Site furniture, fixtures and fittings 468,037 268,796 Total fixed assets 2,872,039 2,615,718 Less: Accumulated depreciation 1,155,123 858,322 Fixed assets, net $ 1,716,916 $ 1,757,396 Aggregate future minimum rentals under capital leases are as follows: 2018 $ 94,568 2019 168,035 2020 135,040 2021 86,622 2022 13,875 Future 2,753 Total 500,893 Less: Interest 23,142 Present value of minimum lease payments 477,751 Less: Current portion of capital lease obligations 172,348 Capital lease obligations, net of current portion $ 305,403 Note: The above schedule reflects only items that have payments associated with them.

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2018
Subsequent Events [Abstract]
Subsequent Events	NOTE 13 – SUBSEQUENT EVENTS Management has reviewed and evaluated subsequent events through the date on which the current financial statements were available to be issued and did not have any material recognizable subsequent events after June 30, 2018.

Nature of Business and Presen19

Nature of Business and Presentation (Policies)	6 Months Ended
	Jun. 30, 2018
Accounting Policies [Abstract]
Organization	Organization DOCASA, Inc. (the “Company,” “we,” “us,” “our,” or “DOCASA”) was incorporated in the State of Nevada on July 22, 2014, under the name of FWF Holdings, Inc. The Company changed its name on August 4, 2016. The Company was originally engaged in the business of commercial production and distribution of hot sauce (see Note 3). On August 4, 2016, the Company changed its year end from July 31 to August 31. On July 8, 2016, the Company experienced a change in control. Atlantik LP (“Atlantik”), a related party, acquired a majority of the issued and outstanding common stock of the Company in accordance with a stock purchase agreement by and between Atlantik and Nami Shams (the “Seller”). On the closing date, July 8, 2016, pursuant to the terms of the stock purchase agreement, Atlantik purchased from the Seller 115,000,000 shares of the Company’s outstanding restricted common stock for $200,000, representing 75.8% of the Company’s outstanding common stock at that time. On September 1, 2016, the Company acquired 99.8% of the voting stock of the Department of Coffee and Social Affairs Limited, a United Kingdom corporation (the “DEPT-UK”), and the Company agreed to issue DEPT-UK’s majority shareholder 170,000,000 shares of the Company’s common stock—110,000,000 shares initially and 60,000,000 shares at a time determined by the Company’s Board of Directors but no later than August 31, 2017, which deadline was subsequently extended to August 31, 2019. Also, on September 1, 2016, the Company acquired 115,000,000 shares of the Company’s common stock from Atlantik in exchange for issuing Atlantik a promissory note for $320,000, which shares were then cancelled, and which note has since been paid in full. As a result of the acquisition and the issuance of the initial 110,000,000 shares of common stock, and the cancellation of the 115,000,000 Atlantik shares, DEPT-UK is now the majority-owned subsidiary of the Company, and the Company experienced a change of control. DEPT-UK formed a wholly-owned subsidiary, Department of Coffee and Internal Affairs Limited (“DCIA”), on September 11, 2014, as filed with the Registrar of Companies for England and Wales. As of June 30, 2018, DCIA has had no operations or activity. On April 5, 2017, the Company formed Department of Coffee and Social Affairs IL, Inc. (“DEPT-IL”), an Illinois corporation. On May 18, 2017, the Company formed Department of Coffee and Social Affairs White Space Limited (“DEPT-UKWS”), as filed with the Registrar of Companies for England and Wales. DEPT-UKWS is a subsidiary of DEPT-UK. For financial reporting purposes, the acquisition of DEPT-UK and the change of control in connection with acquisition represented a “reverse merger” rather than a business combination, and DEPT-UK is deemed to be the accounting acquirer in the transaction. For the periods subsequent to August 31, 2016, the acquisition is being accounted for as a reverse-merger and recapitalization. DEPT-UK is the acquirer for financial reporting purposes, and the Company (DOCASA, Inc., f/k/a FWF Holdings, Inc.) is the acquired company. Consequently, the assets and liabilities and the operations that are reflected in the historical financial statements prior to the acquisition are those of DEPT-UK and have been recorded at the historical cost basis of DEPT-UK, and the financial statements after completion of the acquisition include the assets and liabilities of both the Company and DEPT-UK, and the historical operations of DEPT-UK prior to closing and operations of both companies from the closing of the acquisition. On January 2, 2018, with an effective date of November 1, 2017, DEPT-UK acquired Tapped and Packed Ltd (“Tapped”), an UK company, for a combination of cash and shares of common stock of the Company. See Note 2. Tapped became a subsidiary of DEPT-UK as a result of the transaction. Tapped has four shop locations in the UK which serve coffee and food. On February 23, 2018, the Board of Directors determined to change the Company’s fiscal year end to December 31 from August 31. The Company believes this change will benefit the Company by aligning its reporting periods to be more consistent with peer coffee companies. On May 23, 2018, DEPT-UK acquired Bea’s of Bloomsbury Limited (“Bea’s”), an UK company, for shares of common stock of the Company. See Note 2. Bea’s became a subsidiary of DEPT-UK as a result of the transaction. Bea’s has five shop locations in the UK which serves coffee and food. On June 29, 2018, DEPT-UK acquired Tradewind Espresso Ltd (“Tradewind”), an UK company, for cash. See Note 2. Tradewind became a subsidiary of DEPT-UK as a result of the transaction. Tradewind has one shop location in the UK which serves coffee and food. On June 29, 2018, DEPT-UK acquired Roasted Rituals Coffee Ltd (“Roasted Rituals”), an UK company, for cash. See Note 2. Roasted Rituals became a subsidiary of DEPT-UK as a result of the transaction. Roasted Rituals is a specialty coffee roaster and has one location in the UK.
Nature of Operations	Nature of Operations We are in the specialty coffee industry, specifically with company-operated stores. The Company will generate revenue through sales at nineteen existing company-operated coffee shop locations in the UK, with seven more locations under construction. Similar to other leading operators, we sell our proprietary coffee and related products, and complementary food and snacks.
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of DOCASA and its subsidiaries, DEPT-UK, DCIA, DEPT-IL and DEPT-UK’s subsidiaries, Tapped, Bea’s, Roasted Rituals, Tradewind, and DEPT-UKWS. All significant inter-company balances and transactions have been eliminated in consolidation.
Basis of Presentation	Basis of Presentation The accompanying unaudited consolidated condensed financial statements of DOCASA have been prepared in accordance with U.S. generally accepted accounting principles for interim financial information and the instructions to Form 10-Q and done under §240.13(a) of the Securities Act. The results of operations for the interim period ended June 30, 2018 shown in this report are not necessarily indicative of results to be expected for the full fiscal year ending December 31, 2018. In the opinion of the Company’s management, the information contained herein reflects all adjustments (consisting of normal recurring adjustments, unless otherwise indicated) necessary for a fair presentation of the Company’s results of operations, financial position and cash flows. The unaudited interim financial statements should be read in conjunction with the audited financial statements in the Company’s Form 10-K for the year ended August 31, 2017, filed on December 18, 2017 and Management’s Discussion and Analysis of Financial Condition and Results of Operations.
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 revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates in the accompanying financial statements include the amortization period for intangible assets, valuation and impairment valuation of intangible assets, allowance for accounts receivable, estimated lives of intangible and fixed assets, and valuation of share-based payments.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents.
Accounts Receivable	Accounts Receivable Accounts receivable consisted of amounts due from customers primarily for management fees. The Company considered accounts more than 30 days old to be past due. The Company used the allowance method for recognizing bad debts. When an account was deemed uncollectible, it was written off against the allowance. The Company generally does not require collateral for its accounts receivable. Management has not recorded an allowance for doubtful accounts as of June 30, 2018 or December 31, 2017.
Inventory	Inventory Inventory is recorded at the lower of cost or market and the cost of sales are recorded utilizing the first in first out (“FIFO”) method.
Fixed Assets	Fixed Assets Property and equipment are recorded at cost. Depreciation is computed using the straight-line method based on the estimated useful lives of the related assets of three years for computer equipment, five years for office furniture and fixtures, and the lesser of the lease term or the useful life of the leased equipment. Leasehold improvements are amortized over the lesser of the lease term or the useful life of the improvements. Expenditures for maintenance and repairs along with fixed assets below our capitalization threshold are expensed as incurred.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets The Company accounts for long-lived assets in accordance with the provisions of Statement of Financial Accounting Standards ASC 360-10, “Accounting for the Impairment or Disposal of Long-Lived Assets.” This statement requires that long-lived assets and certain identifiable intangibles be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to future undiscounted net cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company measures its financial assets and liabilities in accordance with generally accepted accounting principles. For certain of our financial instruments, including cash, accounts receivable, accounts payable and accrued expenses, the carrying amounts approximate fair value due to their short maturities. We follow accounting guidance for financial and non-financial assets and liabilities. This standard defines fair value, provides guidance for measuring fair value and requires certain disclosures. This standard does not require any new fair value measurements, but rather applies to all other accounting pronouncements that require or permit fair value measurements. This guidance does not apply to measurements related to share-based payments. This guidance discusses valuation techniques, such as the market approach (comparable market prices), the income approach (present value of future income or cash flow), and the cost approach (cost to replace the service capacity of an asset or replacement cost). The guidance utilizes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels: Level 1: Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2: Inputs other than quoted prices that are observable, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active. Level 3: Unobservable inputs in which little or no market data exists, therefore developed using estimates and assumptions developed by us, which reflect those that a market participant would use.
Revenue Recognition	Revenue Recognition In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606). This update provides a comprehensive new revenue recognition model that requires a company to recognize revenue to depict the transfer of goods or services to a customer at an amount that reflects the consideration it expects to receive in exchange for those goods or services. The guidance also requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts. We have adopted this update. We do not believe this guidance will impact the recognition of our primary source of revenue from company-owned coffee shops. The adoption of this guidance did not have a material impact on our consolidated financial statements.
Stock-Based Compensation	Stock-Based Compensation The Company accounts for stock-based instruments issued to employees in accordance with ASC Topic 718. ASC Topic 718 requires companies to recognize in the statement of operations the grant-date fair value of stock options and other equity-based compensation issued to employees. The value of the portion of an award that is ultimately expected to vest is recognized as an expense over the requisite service periods using the straight-line attribution method. The Company accounts for non-employee share-based awards in accordance with the measurement and recognition provisions ASC Topic 505-50. The Company estimates the fair value of stock options at the grant date by using the Black-Scholes option-pricing model.
Advertising	Advertising Advertising is expensed as incurred and is included in other general and administrative expenses on the accompanying condensed consolidated statement of operations. For the six months ended June 30, 2018 and May 31, 2017 advertising expense was $8,068 and $23,171, respectively.
Income Taxes	Income Taxes The Company adopted the provisions of ASC 740, “Income Taxes.” When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. In accordance with the guidance of ASC 740-10, the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above should be reflected as a liability for unrecognized tax benefits in the accompanying condensed consolidated balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination. The Company believes its tax positions are all highly certain of being upheld upon examination. As such, the Company has not recorded a liability for unrecognized tax benefits. As of June 30, 2018, tax years 2014 - 2017 remain open for IRS audit and tax years 2015–2017 remain open for HM Revenue & Customs (“HMRC”) audit. The Company has received no notice of audit from the IRS or HMRC for any of the open tax years.
Net Earnings (Loss) Per Share	Net Earnings (Loss) Per Share In accordance with ASC 260-10, “Earnings Per Share,” basic net earnings (loss) per common share is computed by dividing the net earnings (loss) for the period by the weighted average number of common shares outstanding during the period. Diluted earnings (loss) per share are computed using the weighted average number of common stock shares outstanding during the period. The Company does not currently have any potential dilutive securities outstanding as of June 30, 2018 and May 31, 2017.
Foreign Currency Translation and Transactions	Foreign Currency Translation and Transactions The British Pound (“£”) is the functional currency of DEPT-UK and Tapped whereas the financial statements are reported in United States Dollar (“USD,” “$”). Assets and liabilities are translated based on the exchange rates at the condensed consolidated balance sheet date, while revenue and expense accounts are translated at the average exchange rates prevailing during the period. Equity accounts are translated at historical exchange rates. The resulting translation gain and loss adjustments are accumulated as a component of stockholders’ equity and other comprehensive loss.
Comprehensive Loss	Comprehensive Loss The Company reports comprehensive loss and its components in its consolidated financial statements. Comprehensive loss consists of net loss on foreign currency translation adjustments affecting stockholders’ equity that, under U.S. GAAP, are excluded from net loss. As of June 30, 2018, the exchange rate between U.S. Dollars and British Pounds was US$1.32 = £1.00, and the weighted average exchange rate for the six months ended June 30, 2018 was US$1.34 = £1.00. As of December 31, 2017, the exchange rate between U.S. Dollars and British Pounds was US$1.35 = £1.00.
Going Concern	Going Concern The Company had net loss attributable to common shareholders for the six months ended June 30, 2018 of $939,467 and a working capital deficit as of June 30, 2018 of $2,047,845, and has cash provided by operations of $85,774 for the six months ended June 30, 2018. In addition, as of June 30, 2018, the Company had a stockholders’ deficit and accumulated deficit of $1,399,902 and $3,422,375, respectively. Without further funding, these conditions raise substantial doubt about the Company’s ability to continue as a going concern. The accompanying financial statements have been prepared in conformity with U.S. GAAP, which contemplate continuation of the Company as a going concern and the realization of assets and satisfaction of liabilities in the normal course of business. The ability of the Company to continue its operations is dependent on the execution of management’s plans, which include the raising of capital through the debt and/or equity markets, until such time that funds provided by operations are sufficient to fund working capital requirements. If the Company were not to continue as a going concern, it would likely not be able to realize its assets at values comparable to the carrying value or the fair value estimates reflected in the balances set out in the preparation of the financial statements. There can be no assurances that the Company will be successful in generating additional cash from the equity/debt markets or other sources to be used for operations. The financial statements do not include any adjustments relating to the recoverability of assets and classification of assets and liabilities that might be necessary. Based on the Company’s current resources, the Company will not be able to continue to operate without additional immediate funding. Should the Company not be successful in obtaining the necessary financing to fund its operations, the Company would need to curtail certain or all operational activities and/or contemplate the sale of its assets, if necessary.
Effect of Recent Accounting Pronouncements	Effect of Recent Accounting Pronouncements The Company reviews new accounting standards and updates as issued. No new standards or updates had any material effect on these financial statements. The accounting pronouncements and updates issued subsequent to the date of these financial statements that were considered significant by management were evaluated for the potential effect on these financial statements. Management does believe that some of the subsequent pronouncements will have a material effect on these financial statements as presented and does not anticipate the need for any future restatement of these financial statements because of the retro-active application of any accounting pronouncements issued subsequent to June 30, 2018 through the date these financial statements were issued. In February 2016, the Financial Accounting Standards Board (“FASB”) issued an ASU on lease accounting. The ASU requires the lease rights and obligations arising from lease contracts, including existing and new arrangements, to be recognized as assets and liabilities on the balance sheet. The ASU is effective for reporting periods beginning after December 15, 2018 with early adoption permitted. While the Company is still evaluating the ASU, the Company expects the adoption of the ASU to have a material effect on the Company’s financial condition due to the recognition of the lease rights and obligations as assets and liabilities. The Company expects the ASU to have a material effect on the Company’s results of operations and financial position, and the ASU will have no effect on cash flows. ASU 2014-09, Revenue – Revenue from Contracts with Customers. In May 2014, the FASB issued a new accounting standard that requires recognition of revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which we expect to be entitled in exchange for those goods or services. The FASB has also issued several updates to ASU 2014-09. The new standard supersedes U.S. GAAP guidance on revenue recognition and requires the use of more estimates and judgments than the present standards. It also requires additional disclosures. We adopted the new revenue guidance effective January 1, 2017, by recognizing the cumulative effect of initially applying the new standard as an increase to the opening balance of retained earnings. The effect of the adoption was immaterial, with an immaterial impact to our net income on an ongoing basis. Adoption of the new standard will also result in changes in classification between Revenues and Direct costs of revenue.

Acquisitions (Tables)

Acquisitions (Tables)	6 Months Ended
	Jun. 30, 2018
Business Combinations [Abstract]
Schedule of Fair Values of the Assets and Liabilities Assumed at the Acquisition Date	The following table summarizes the consideration given for DEPT-UK and the provisional fair values of the assets and liabilities assumed at the acquisition date. Consideration given: Cash given $ 237,877 Common stock shares given 1,918,125 Total consideration given $ 2,156,002 Fair value of identifiable assets acquired, and liabilities assumed: Cash $ 200,582 Prepaid expense 92,052 Inventory 51,411 Fixed assets, net 73,337 Deposits 119,999 Accrued expenses (195,621 ) Short-term note payable (200,804 ) Director note (168,782 ) Deferred taxes (1,184 ) Total identifiable net liabilities (29,010 ) Goodwill 2,185,012 Total consideration $ 2,156,002 The following table summarizes the consideration given by DEPT-UK and the provisional fair values of the assets and liabilities assumed at the acquisition date. Consideration given: Common stock shares given $ 1,623,921 Total consideration given $ 1,623,921 Fair value of identifiable assets acquired, and liabilities assumed: Prepaid expense $ 86,764 Inventory 36,311 Fixed assets, net 315,558 Deposits 54,357 Accounts payable (250,365 ) Accrued expenses (271,096 ) Short-term note payable (45,931 ) Total identifiable net liabilities (74,400 ) Goodwill 1,698,321 Total consideration $ 1,623,921 The following table summarizes the consideration given for DEPT-UK and the provisional fair values of the assets and liabilities assumed at the acquisition date. Consideration given: Cash given $ 49,096 Accrued consideration 180,020 Total consideration given $ 229,116 Fair value of identifiable assets acquired, and liabilities assumed: Cash $ 27,078 Accounts receivable, net 11,350 Fixed assets, net 11,344 Accrued expenses (2,249 ) Total identifiable net assets 47,523 Goodwill 181,593 Total consideration $ 229,116 The following table summarizes the consideration given by DEPT-UK and the provisional fair values of the assets and liabilities assumed at the acquisition date. Consideration given: Cash given $ 49,096 Accrued consideration 180,020 Total consideration given $ 229,116 Fair value of identifiable assets acquired, and liabilities assumed: Cash $ 31,569 Accounts receivable, net 473 Fixed assets, net 13,308 Accrued expenses (13,799 ) Total identifiable net assets 31,551 Goodwill 197,565 Total consideration $ 229,116
Schedule of Pro-forma Financial Information	The pro-forma financial information is presented for informational purposes only and is not indicative of the results of operations that would have been achieved if the acquisitions had taken place on September 1, 2016. For the Six Months Ended June 30, 2018 Roasted Pro-forma DOCASA Tapped Bea’s Rituals Tradewind Adjustments Combined Revenue, net $ 2,692,461 $ 1,056,081 $ 1,022,579 $ 63,790 $ 186,961 $ - $ 5,021,873 Operating expenses 4,642,058 1,112,806 1,223,736 66,380 204,933 - 7,249,913 Loss from operations (1,949,597 ) (56,725 ) (201,156 ) (2,590 ) (17,972 ) - (2,228,040 ) Other income (expense) (11,297 ) - - - - - (11,297 ) Loss before income taxes (1,960,894 ) (56,725 ) (201,156 ) (2,590 ) (17,972 ) - (2,239,337 ) Net Loss attributable to common shareholders $ (1,960,894 ) $ (56,725 ) $ (201,156 ) $ (2,590 ) $ (17,972 ) $ - $ (2,239,337 ) Net income (loss) per common share - basic $ (0.01 ) $ (0.01 ) Weighted average number of common shares outstanding during the period - basic 151,143,287 151,143,287 For the Six Months Ended May 31, 2017 DOCASA Tapped Bea’s (a) Roasted Rituals Tradewind Pro-forma Adjustments Combined Revenue, net $ 1,100,939 $ 983,110 $ - $ 81,233 $ 186,420 $ - $ 2,351,702 Operating expenses 1,722,031 696,770 - 55,559 195,201 - 2,669,561 Income (loss) from operations (621,092 ) 286,340 - 25,674 (8,781 ) - (317,859 ) Other income (expense) (9,858 ) - - - - - (9,858 ) Income (loss) before income taxes (630,950 ) 286,340 - 25,674 (8,781 ) - (327,717 ) Net income (loss) attributable to common shareholders $ (630,950 ) $ 286,340 $ - $ 25,674 $ (8,781 ) $ - $ (327,717 ) Net loss per common share - basic $ (0.00 ) $ (0.00 ) Weighted average number of common shares outstanding during the period - basic 146,800,000 146,800,000 (a) Historical financial statements unavailable.

Inventory (Tables)

Inventory (Tables)	6 Months Ended
	Jun. 30, 2018
Inventory Disclosure [Abstract]
Schedule of Inventory	The inventory is as follows: June 30, 2018 December 31, 2017 Consumable products $ 37,402 $ 37,750 Cold brew 12,761 7,119 Retail products 36,820 18,725 Food and drinks 51,777 36,792 Total inventory $ 138,760 $ 100,386

Intangible Assets (Tables)

Intangible Assets (Tables)	6 Months Ended
	Jun. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	Balance, December 31, 2017 $ 2,185,012 Acquisitions 2,077,480 Balance, June 30, 2018 $ 4,262,492

Notes Payable (Tables)

Notes Payable (Tables)	6 Months Ended
	Jun. 30, 2018
Debt Disclosure [Abstract]
Schedule of Notes Payable	Notes payable - current June 30, 2018 December 31, 2017 Accrued Accrued Principal Interest Total Principal Interest Total Arch Investments $ 2,194 $ - $ 2,194 $ 2,194 $ - $ 2,194 Arch Investments 5,067 - 5,067 5,067 - 5,067 Arch Investments 5,065 - 5,065 5,065 - 5,065 Arch Investments 15,873 - 15,873 15,873 - 15,873 Arch Investments 4,349 - 4,349 4,349 - 4,349 HSBC 109,536 - 109,536 111,970 - 111,970 HSBC 27,251 - 27,251 26,642 - 26,642 Total $ 169,335 $ - $ 169,335 $ 171,160 $ - $ 171,160 Notes payable - non-current June 30, 2018 December 31, 2017 Accrued Accrued Principal Interest Total Principal Interest Total Deij Capital Limited (1) $ 11,164 $ - $ 11,164 $ 11,414 $ - $ 11,414 HSBC 219,072 - 219,072 280,011 - 280,011 HSBC 51,759 - 51,759 65,670 - 65,670 Total $ 281,995 $ - $ 281,995 $ 357,095 $ - $ 357,095 (1) Related party

Commitments and Contingencies (

Commitments and Contingencies (Tables)	6 Months Ended
	Jun. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Lease Payments	Future minimum lease payments under leases with the various subsidiaries, are as follows: 2018 $ 387,567 2019 775,490 2020 778,760 2021 746,502 2022 532,555 Future 1,241,852 Total $ 4,462,726

Revenue Classes (Tables)

Revenue Classes (Tables)	6 Months Ended
	Jun. 30, 2018
Revenue Classes
Schedule of Operating Revenue Classes	Selected financial information for the Company’s operating revenue classes are as follows: For the six months ended For the six months ended June 30, 2018 May 31, 2017 Revenues: Coffee and complementary food products $ 3,538,442 £ 2,651,111 $ 1,826,925 £ 1,459,928 Coffee school 6,786 5,083 6,906 5,520 Management fees 369,515 276,776 250,218 199,946 Total $ 3,914,743 £ 2,932,970 $ 2,084,049 £ 1,665,394 For the six months ended For the six months ended June 30, 2018 May 31, 2017 Direct costs of revenue: Coffee and complementary food products $ 2,819,984 £ 2,116,349 $ 1,554,987 £ 1,223,067 Coffee school 6,108 4,575 5,558 4,429 Management fees 113,035 84,666 58,529 46,138 Total $ 2,939,127 £ 2,205,590 $ 1,619,074 £ 1,273,634

Capital Lease Obligations (Tabl

Capital Lease Obligations (Tables)	6 Months Ended
	Jun. 30, 2018
Debt Disclosure [Abstract]
Schedule of Capital Lease Obligations	The Company leases various assets under capital lease. As of June 30, 2018, and December 31, 2017, capital lease obligations consisted of the following: June 30, 2018 December 31, 2017 Computer equipment $ 66,429 $ 66,429 Office equipment 45,276 23,609 Site equipment and machinery 492,547 457,134 Site fit out costs 1,799,750 1,799,750 Site furniture, fixtures and fittings 468,037 268,796 Total fixed assets 2,872,039 2,615,718 Less: Accumulated depreciation 1,155,123 858,322 Fixed assets, net $ 1,716,916 $ 1,757,396
Schedule of Capital Lease Obligations Future Minimum Payment	Aggregate future minimum rentals under capital leases are as follows: 2018 $ 94,568 2019 168,035 2020 135,040 2021 86,622 2022 13,875 Future 2,753 Total 500,893 Less: Interest 23,142 Present value of minimum lease payments 477,751 Less: Current portion of capital lease obligations 172,348 Capital lease obligations, net of current portion $ 305,403

Nature of Business and Presen27

Nature of Business and Presentation (Details Narrative) - USD ($)	Sep. 01, 2016	Jul. 08, 2016	Jun. 30, 2018	May 31, 2017	Jun. 30, 2018	May 31, 2017	Dec. 31, 2017
State of incorporation					Nevada
Date of incorporation					Jul. 22, 2014
Restricted common stock, shares		115,000,000
Restricted common stock, value		$ 200,000
Restricted common stock percentage of total shares		75.80%
Number of common shares issued in exchange for promissory note	115,000,000
Number of common shares issued in exchange for promissory note, value	$ 320,000
Advertising expense					$ 8,068	$ 23,171
Exchange rate					The exchange rate between U.S. Dollars and British Pounds was US$1.32 = £1.00, and the weighted average exchange rate for the six months ended June 30, 2018 was US$1.34 = £1.00. As of December 31, 2017, the exchange rate between U.S. Dollars and British Pounds was US$1.35 = £1.00
Net income			$ (949,125)	$ (130,981)	$ (939,467)	(345,263)
Working capital deficit			2,047,845		2,047,845
Cash used in operating activities					85,774	$ (265,801)
Shareholders' deficit			(1,399,902)		(1,399,902)		$ (1,818,833)
Accumulated deficit			$ (3,422,375)		$ (3,422,375)		$ (2,482,908)
Computer Equipment [Member]
Estimated useful lives of assets					3 years
Office Equipment [Member]
Estimated useful lives of assets					5 years
Common Stock [Member]
Initially shares			110,000,000		110,000,000
Atlantik Shares [Member]
Shares acquired for cancellation			115,000,000		115,000,000
DEPT UK [Member]
Number of common stock shares issued	170,000,000
DEPT UK [Member] | No Later Than August 31, 2017 [Member]
Number of common stock shares issued	60,000,000
DEPT UK [Member] | Common Stock Initial Shares [Member]
Number of common stock shares issued	110,000,000
Coffee and Social Affairs Limited [Member]
Business acquisition, percentage of voting interests acquired	99.80%

Acquisitions (Details Narrative

Acquisitions (Details Narrative)	Jun. 29, 2018GBP (£)	May 23, 2018USD ($)$ / sharesshares	Jun. 30, 2018USD ($)$ / sharesshares	Jun. 30, 2018GBP (£)shares	Jan. 17, 2018shares	Dec. 31, 2017USD ($)	Dec. 14, 2017shares	Dec. 05, 2017shares
Preference shares of DEPT-UK issued | shares			682,282		79,563		33,488	18,583
Goodwill			$ 4,262,492			$ 2,185,012
Tapped [Member]
Revenue			1,056,081
Net loss			56,725
Tapped Acquisition Agreement [Member]
Business acquisition consideration transferred, amount			2,156,002
Goodwill			2,185,012
Business acquisition consideration transferred, shares issued value			1,918,125
Bea's Acquisition Agreement [Member]
Business acquisition capital shares acquired by DEPT-UK | shares		1,933,239
Business acquisition consideration transferred, amount			1,623,921
Goodwill			1,698,321
Revenue			166,201
Net loss			31,562
Share issued price per shares | $ / shares		$ 0.84
Business acquisition consideration transferred, shares issued value		$ 1,623,921
Roasted Rituals Acquisition Agreement [Member]
Business acquisition consideration transferred, amount			229,116
Revenue			0
Net loss			$ 1,171
Roasted Rituals Acquisition Agreement [Member] | GBP [Member]
Business acquisition consideration transferred, amount | £	£ 175,000
Goodwill | £	181,593
Roasted Rituals Acquisition Agreement [Member] | GBP [Member] | Tranches [Member]
Business acquisition consideration transferred, amount | £	175,000
Business acquisition closing value | £	37,500
Roasted Rituals Acquisition Agreement [Member] | GBP [Member] | First Anniversary [Member]
Business acquisition consideration transferred, amount | £	62,500
Roasted Rituals Acquisition Agreement [Member] | GBP [Member] | Second Anniversary [Member]
Business acquisition consideration transferred, amount | £	75,000
Richard Lilley [Member] | Tapped Acquisition Agreement [Member]
Business acquisition capital shares acquired by DEPT-UK | shares			100
Allesch-Taylor [Member] | Tapped Acquisition Agreement [Member]
Business acquisition consideration transferred, shares issued | shares			1,546,875	1,546,875
Business acquisition consideration transferred or transferrable, description			Pursuant to the Tapped Acquisition Agreement, Tapped stock was transferred to DEPT-UK on November 1, 2017, in consideration of £175,000 and 1,546,875 shares of common stock of the Company. The £175,000 was paid in October 2017 as a prepayment to the completion date of November 1, 2017. Stefan Allesch-Taylor (“Allesch-Taylor”), Chairman of the Company, utilized his personally owned shares of common stock of the Company, and assigned the 1,546,875 shares (the “Allesch-Taylor Shares”) from his ownership to Lilley. In exchange for the use of the Allesch-Taylor Shares, which were provisionally valued at $1,918,125 (“Provisional Share Compensation Value”), the Board of Directors issued Allesch-Taylor 1,325,000 Preference Shares of DEPT-UK. The Provisional Share Compensation Value was determined by the previous day’s closing price of $1.24 per share.	Pursuant to the Tapped Acquisition Agreement, Tapped stock was transferred to DEPT-UK on November 1, 2017, in consideration of £175,000 and 1,546,875 shares of common stock of the Company. The £175,000 was paid in October 2017 as a prepayment to the completion date of November 1, 2017. Stefan Allesch-Taylor (“Allesch-Taylor”), Chairman of the Company, utilized his personally owned shares of common stock of the Company, and assigned the 1,546,875 shares (the “Allesch-Taylor Shares”) from his ownership to Lilley. In exchange for the use of the Allesch-Taylor Shares, which were provisionally valued at $1,918,125 (“Provisional Share Compensation Value”), the Board of Directors issued Allesch-Taylor 1,325,000 Preference Shares of DEPT-UK. The Provisional Share Compensation Value was determined by the previous day’s closing price of $1.24 per share.
Provisional share compensation value			$ 1,918,125
Preference shares of DEPT-UK issued | shares			1,325,000
Share price used to determine provisional share compensation value | $ / shares			$ 1.24
Allesch-Taylor [Member] | Tapped Acquisition Agreement [Member] | GBP [Member]
Business acquisition consideration transferred, amount | £				£ 175,000
Tradewind Espresso Ltd Member | Roasted Rituals Acquisition Agreement [Member]
Business acquisition consideration transferred, amount			$ 229,116
Revenue			0
Net loss			$ 3,226
Tradewind Espresso Ltd Member | Roasted Rituals Acquisition Agreement [Member] | GBP [Member]
Business acquisition consideration transferred, amount | £	175,000
Goodwill | £	181,593
Tradewind Espresso Ltd Member | Roasted Rituals Acquisition Agreement [Member] | GBP [Member] | Tranches [Member]
Business acquisition consideration transferred, amount | £	175,000
Business acquisition closing value | £	37,500
Tradewind Espresso Ltd Member | Roasted Rituals Acquisition Agreement [Member] | GBP [Member] | First Anniversary [Member]
Business acquisition consideration transferred, amount | £	62,500
Tradewind Espresso Ltd Member | Roasted Rituals Acquisition Agreement [Member] | GBP [Member] | Second Anniversary [Member]
Business acquisition consideration transferred, amount | £	£ 75,000

Acquisitions - Schedule of Fair

Acquisitions - Schedule of Fair Values of the Assets and Liabilities Assumed at the Acquisition Date (Details) - USD ($)	May 23, 2018	Jun. 30, 2018	Dec. 31, 2017
Goodwill		$ 4,262,492	$ 2,185,012
Tapped Acquisition Agreement [Member]
Cash given		237,877
Common stock given		1,918,125
Total consideration given		2,156,002
Cash		200,582
Prepaid expense		92,052
Inventory		51,411
Fixed assets, net		73,337
Deposits		119,999
Accrued expenses		(195,621)
Short-term note payable		(200,804)
Director note		(168,782)
Deferred taxes		(1,184)
Total identifiable net liabilities		(29,010)
Goodwill		2,185,012
Total consideration		2,156,002
Bea's Acquisition Agreement [Member]
Cash given		1,623,921
Common stock given	$ 1,623,921
Total consideration given		1,623,921
Prepaid expense		86,764
Inventory		36,311
Fixed assets, net		315,558
Deposits		54,357
Accounts payable		(250,365)
Accrued expenses		(271,096)
Short-term note payable		(45,931)
Total identifiable net liabilities		(74,400)
Goodwill		1,698,321
Total consideration		1,623,921
Roasted Rituals Acquisition Agreement [Member]
Cash given		49,096
Accrued consideration		180,020
Total consideration given		229,116
Cash		27,078
Accounts receivable, net		11,350
Fixed assets, net		11,344
Accrued expenses		(2,249)
Total identifiable net liabilities		47,523
Goodwill		181,593
Total consideration		229,116
Roasted Rituals Acquisition Agreement [Member] | Tradewind Espresso Ltd Member
Cash given		49,096
Accrued consideration		180,020
Total consideration given		229,116
Cash		31,569
Accounts receivable, net		473
Fixed assets, net		13,308
Accrued expenses		(13,799)
Total identifiable net liabilities		31,551
Goodwill		197,565
Total consideration		$ 229,116

Acquisitions - Schedule of Pro-

Acquisitions - Schedule of Pro-forma Financial Information (Details) - USD ($)	6 Months Ended
	Jun. 30, 2018	May 31, 2017
Revenue, net	$ 5,021,873	$ 2,351,702
Operating expenses	7,249,913	2,669,561
Loss from operations	(2,228,040)	(317,859)
Other income (expense)	(11,297)	(9,858)
Income (loss) before income taxes	(2,239,337)	(327,717)
Net income (loss) attributable to common shareholders	$ (2,239,337)	$ (327,717)
Net income (loss) per common share - basic	$ (0.01)	$ 0
Weighted average number of common shares outstanding during the period - basic	151,143,287	146,800,000
Pro-forma Adjustments [Member]
Revenue, net
Operating expenses
Loss from operations
Other income (expense)
Income (loss) before income taxes
Net income (loss) attributable to common shareholders
DOCASA [Member]
Revenue, net	2,692,461	1,100,939
Operating expenses	4,642,058	1,722,031
Loss from operations	(1,949,597)	(621,092)
Other income (expense)	(11,297)	(9,858)
Income (loss) before income taxes	(1,960,894)	(630,950)
Net income (loss) attributable to common shareholders	$ (1,960,894)	$ (630,950)
Net income (loss) per common share - basic	$ (0.01)	$ 0
Weighted average number of common shares outstanding during the period - basic	151,143,287	146,800,000
Tapped [Member]
Revenue, net	$ 1,056,081	$ 983,110
Operating expenses	1,112,806	696,770
Loss from operations	(56,725)	286,340
Other income (expense)
Income (loss) before income taxes	(56,725)	286,340
Net income (loss) attributable to common shareholders	(56,725)	286,340
Bea's [Member]
Revenue, net	1,022,579		[1]
Operating expenses	1,223,736		[1]
Loss from operations	(201,156)		[1]
Other income (expense)			[1]
Income (loss) before income taxes	(201,156)		[1]
Net income (loss) attributable to common shareholders	(201,156)		[1]
Roasted Rituals [Member]
Revenue, net	63,790	81,233
Operating expenses	66,380	55,559
Loss from operations	(2,590)	25,674
Other income (expense)
Income (loss) before income taxes	(2,590)	25,674
Net income (loss) attributable to common shareholders	(2,590)	25,674
Tradewind Espresso Ltd Member
Revenue, net	186,961	186,420
Operating expenses	204,933	195,201
Loss from operations	(17,972)	(8,781)
Other income (expense)
Income (loss) before income taxes	(17,972)	(8,781)
Net income (loss) attributable to common shareholders	$ (17,972)	$ (8,781)
[1]	Historical financial statements unavailable.

Inventory (Details Narrative)

Inventory (Details Narrative) - USD ($)	Jun. 30, 2018	Dec. 31, 2017
Inventory Disclosure [Abstract]
Inventory	$ 138,760	$ 100,386

Inventory - Schedule of Invento

Inventory - Schedule of Inventory (Details) - USD ($)	Jun. 30, 2018	Dec. 31, 2017
Inventory	$ 138,760	$ 100,386
Consumable Products [Member]
Inventory	37,402	37,750
Cold Brew [Member]
Inventory	12,761	7,119
Retail Products [Member]
Inventory	36,820	18,725
Food and Drinks [Member]
Inventory	$ 51,777	$ 36,792

Fixed Assets (Details Narrative

Fixed Assets (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2018	May 31, 2017
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 170,565	$ 90,330

Intangible Assets (Details Narr

Intangible Assets (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2018	May 31, 2017	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 2,801	$ 3,524
Goodwill	$ 4,262,492		$ 2,185,012

Intangible Assets - Schedule of

Intangible Assets - Schedule of Goodwill (Details)	6 Months Ended
	Jun. 30, 2018USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Balance, beginning	$ 2,185,012
Acquisitions	2,077,480
Balance, ending	$ 4,262,492

Notes Payable (Details Narrativ

Notes Payable (Details Narrative)	May 31, 2017USD ($)shares	May 31, 2017GBP (£)shares	Sep. 08, 2016GBP (£)	Sep. 01, 2016USD ($)shares	Jun. 30, 2016USD ($)shares	Jun. 30, 2016GBP (£)shares	Jul. 01, 2014USD ($)	Jul. 28, 2016USD ($)	Jun. 30, 2018USD ($)	Jun. 30, 2018GBP (£)	Dec. 31, 2017USD ($)	Dec. 31, 2017GBP (£)	Jul. 28, 2016GBP (£)	Jan. 31, 2016USD ($)	Oct. 31, 2015USD ($)	Jul. 31, 2015USD ($)	Apr. 30, 2015USD ($)	Jul. 31, 2014USD ($)	Jul. 01, 2014GBP (£)
Note payable balance due converted into shares, value				$ 320,000
Note payable balance due converted into shares | shares				115,000,000
Notes payable - current									$ 169,335		$ 171,160
Accrued interest
Notes payable - non current									281,995		357,095
DEPT-UK [Member]
Notes payable - current									109,536
Notes payable - non current									219,072
HSBC [Member]
Debt Instrument, Term			5 years					4 years
Interest rate			5.51%					4.50%
Debt amount								$ 437,992	328,608		391,981
Initially drawn								$ 115,767
HSBC [Member] | DEPT-UK [Member]
Debt amount									79,010		92,312
Notes payable - current									27,251
Notes payable - non current									51,759
Nami Shams [Member] | Promissory Note One [Member]
Debt amount									2,194		2,194							$ 2,194
Nami Shams [Member] | Promissory Note Two [Member]
Debt amount									5,067		5,067						$ 5,067
Nami Shams [Member] | Promissory Note Three [Member]
Debt amount									5,065		5,065					$ 5,065
Nami Shams [Member] | Promissory Note Four [Member]
Debt amount									15,873		15,873				$ 15,873
Nami Shams [Member] | Promissory Note Five [Member]
Debt amount									4,349		4,349			$ 4,349
GBP [Member] | HSBC [Member]
Debt amount | £			£ 90,000							£ 248,824		£ 290,294	£ 352,500
Initially drawn | £													£ 93,178
Deij Capital [Member]
Debt Instrument, Term							3 years
Interest rate							0.00%
Debt amount							$ 171,437
Notes payable - current									11,164		11,414
Accrued interest									$ 0		$ 0
Deij Capital [Member] | Preferred Stock [Member]
Note payable balance due converted into shares, value	$ 63,990				$ 179,534
Note payable balance due converted into shares | shares	51,500	51,500			135,464	135,464
Deij Capital [Member] | GBP [Member]
Debt amount | £																			£ 100,000
Note payable balance due converted into shares, value | £						£ 135,464
Notes payable - current | £										8,454		8,454
Accrued interest | £										£ 0		£ 0
Deij Capital [Member] | GBP [Member] | Preferred Stock [Member]
Note payable balance due converted into shares, value | £		£ 51,500

Notes Payable - Schedule of Not

Notes Payable - Schedule of Notes Payable (Details) - USD ($)		Jun. 30, 2018	Dec. 31, 2017
Principal, current		$ 169,335	$ 171,160
Accrued Interest, current
Total, current		169,335	171,160
Principal, non-current		281,995	357,095
Accrued Interest, non-current
Total, non-current		281,995	357,095
Arch Investments One [Member]
Principal, current		2,194	2,194
Accrued Interest, current
Total, current		2,194	2,194
Arch Investments Two [Member]
Principal, current		5,067	5,067
Accrued Interest, current
Total, current		5,067	5,067
Arch Investments Three [Member]
Principal, current		5,065	5,065
Accrued Interest, current
Total, current		5,065	5,065
Arch Investments Four [Member]
Principal, current		15,873	15,873
Accrued Interest, current
Total, current		15,873	15,873
Arch Investments Five [Member]
Principal, current		4,349	4,349
Accrued Interest, current
Total, current		4,349	4,349
HSBC One [Member]
Principal, current		109,536	111,970
Accrued Interest, current
Total, current		109,536	111,970
Principal, non-current		219,072	280,011
Accrued Interest, non-current
Total, non-current		219,072	280,011
HSBC Two [Member]
Principal, current		27,251	26,642
Accrued Interest, current
Total, current		27,251	26,642
Principal, non-current		51,759	65,670
Accrued Interest, non-current
Total, non-current		51,759	65,670
Deij Capital [Member]
Principal, non-current	[1]	11,164	11,414
Accrued Interest, non-current	[1]
Total, non-current	[1]	$ 11,164	$ 11,414
[1]	Related party

Related Parties Transactions (D

Related Parties Transactions (Details Narrative)	6 Months Ended
	Jun. 30, 2018GBP (£)	May 31, 2017USD ($)	May 31, 2017GBP (£)	Jun. 30, 2018USD ($)	Jun. 30, 2018GBP (£)	Dec. 31, 2017USD ($)	Dec. 31, 2017GBP (£)
Allesch-Taylor [Member]
Due to related party | $				$ 54,416		$ 36,729
Lopez [Member]
Due to related party | $				$ 878		14,613
GBP [Member]
Purchases of cakes, value	£ 202,596		£ 118,135
Sales	246,414	$ 202,676
GBP [Member] | Allesch-Taylor [Member]
Due to related party					£ 41,204		£ 29,383
GBP [Member] | Lopez [Member]
Due to related party					£ 665		11,690
GBP [Member] | Dee Light [Member]
Purchases of cakes, value	£ 59,331		£ 88,389
Dee Light [Member]
Ownership percentage				50.00%	50.00%
Dee Light [Member] | GBP [Member]
Payables to related party					£ 50,484		63,833
Roastery Department Ltd [Member]
Receivables to related party | $				$ 479,412		421,353
Roastery Department Ltd [Member] | GBP [Member]
Receivables to related party					363,013		312,113
Deij Capital [Member]
Notes payable | $				$ 11,164		$ 11,414
Deij Capital [Member] | GBP [Member]
Notes payable					£ 8,454		£ 8,454

Stockholders' Equity (Details N

Stockholders' Equity (Details Narrative)	May 23, 2018shares	Jan. 17, 2018USD ($)shares	Dec. 14, 2017USD ($)shares	Dec. 14, 2017GBP (£)shares	Dec. 05, 2017USD ($)shares	Dec. 05, 2017GBP (£)shares	Feb. 28, 2017USD ($)shares	Feb. 28, 2017GBP (£)shares	Jun. 30, 2018USD ($)$ / sharesshares	May 31, 2017USD ($)	Dec. 31, 2017$ / sharesshares
Common stock, shares authorized									250,000,000		250,000,000
Outstanding preference shares issued for related party									1,603,460		1,666,709
Non- controlling interest rate									0.20%
Non- controlling interest | $									$ 1,305	$ 653
Proceeds from issuance of preferred stock | $		$ 111,061	$ 45,000		$ 25,000				$ 863,120
Preferred stock, shares issued		79,563	33,488	33,488	18,583	18,583			682,282
DEPT-UK [Member]
Preference shares, shares authorized									25,000,000		25,000,000
Preference shares, par value | $ / shares									$ 1		$ 1
Preference shares, Outstanding									4,319,641		3,557,796
Preferred stock, shares issued									4,319,641		3,557,796
DEPT-UK [Member] | Preferred Stock [Member]
Preference shares, Outstanding									4,319,641		3,557,796
GBP [Member]
Preference shares, par value | $ / shares									$ 1
Proceeds from issuance of preferred stock | £				£ 33,488		£ 18,583
Third Parties [Member]
Number of common stock shares issued for acquisitions	1,932,239
Deij Capital [Member]
Preference shares issued to exchange debt, shares							51,500	51,500
Preference shares issued to exchange debt | $							$ 63,990
Deij Capital [Member] | GBP [Member]
Preference shares issued to exchange debt | £								£ 51,500
Maximum [Member]
Common stock, shares authorized									250,000,000
Preference shares, shares authorized									25,000,000

Commitments and Contingencies40

Commitments and Contingencies (Details Narrative)	6 Months Ended
	Jun. 30, 2018USD ($)	Jun. 30, 2018GBP (£)	May 31, 2017USD ($)
Rent expense | $	$ 588,477		$ 233,373
GBP [Member]
Monthly payment for rent | £		£ 221

Commitments and Contingencies -

Commitments and Contingencies - Schedule of Future Minimum Lease Payments (Details)	Jun. 30, 2018USD ($)
Commitments and Contingencies Disclosure [Abstract]
2,018	$ 387,567
2,019	775,490
2,020	778,760
2,021	746,502
2,022	532,555
Future	1,241,852
Total	$ 4,462,726

Concentrations (Details Narrati

Concentrations (Details Narrative)	6 Months Ended
	Jun. 30, 2018USD ($)	Jun. 30, 2018GBP (£)	May 31, 2017USD ($)	May 31, 2017GBP (£)
Sales revenue | $	$ 444,833		$ 349,798
Contract expiry date	Feb. 28, 2020	Feb. 28, 2020	Feb. 28, 2020	Feb. 28, 2020
GBP [Member]
Sales revenue | £		£ 333,191		£ 274,432
Sale revenue, percentage	11.40%	11.40%	16.80%	16.80%

Revenue Classes - Schedule of O

Revenue Classes - Schedule of Operating Revenue Classes (Details)	3 Months Ended		6 Months Ended
	Jun. 30, 2018USD ($)	May 31, 2017USD ($)	Jun. 30, 2018USD ($)	Jun. 30, 2018GBP (£)	May 31, 2017USD ($)	May 31, 2017GBP (£)
Revenues	$ 2,091,034	$ 1,163,202	$ 3,914,743		$ 2,084,049
Direct costs of revenue			2,939,127		1,619,074
GBP [Member]
Revenues				£ 2,932,970	1,665,394
Direct costs of revenue				2,205,590	1,273,634
Coffee and Complementary Food Products [Member]
Revenues			3,538,442		1,826,925
Direct costs of revenue			2,819,984		1,554,987
Coffee and Complementary Food Products [Member] | GBP [Member]
Revenues | £				2,651,111		£ 1,459,928
Direct costs of revenue | £				2,116,349		1,223,067
Coffee School [Member]
Revenues			6,786		6,906
Direct costs of revenue			6,108		5,558
Coffee School [Member] | GBP [Member]
Revenues | £				5,083		5,520
Direct costs of revenue | £				4,575		4,429
Management Fees [Member]
Revenues			369,515		250,218
Direct costs of revenue			$ 113,035		$ 58,529
Management Fees [Member] | GBP [Member]
Revenues | £				276,776		199,946
Direct costs of revenue | £				£ 84,666		£ 46,138

Capital Lease Obligations - Sch

Capital Lease Obligations - Schedule of Capital Lease Obligations (Details) - USD ($)	Jun. 30, 2018	Dec. 31, 2017
Fixed assets, net	$ 2,600,424	$ 1,957,650
Capital Lease Obligations [Member]
Total fixed assets	2,872,039	2,615,718
Less: Accumulated depreciation	1,155,123	858,322
Fixed assets, net	1,716,916	1,757,396
Capital Lease Obligations [Member] | Computer Equipment [Member]
Total fixed assets	66,429	66,429
Capital Lease Obligations [Member] | Office Equipment [Member]
Total fixed assets	45,276	23,609
Capital Lease Obligations [Member] | Site Equipment and Machinery [Member]
Total fixed assets	492,547	457,134
Capital Lease Obligations [Member] | Site Fit Out Costs [Member]
Total fixed assets	1,799,750	1,799,750
Capital Lease Obligations [Member] | Site Furniture, Fixtures and Fittings [Member]
Total fixed assets	$ 468,037	$ 268,796

Capital Lease Obligations - S45

Capital Lease Obligations - Schedule of Capital Lease Obligations Future Minimum Payment (Details) - USD ($)	Jun. 30, 2018	Dec. 31, 2017
Debt Disclosure [Abstract]
2,018	$ 94,568
2,019	168,035
2,020	135,040
2,021	86,622
2,022	13,875
Future	2,753
Total	500,893
Less: Interest	23,142
Present value of minimum lease payments	477,751
Less: Current portion of capital lease obligations	172,348	$ 209,539
Capital lease obligations, net of current portion	$ 305,403