Coffee (COFE) 10-K 16 Apr 19 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2018	Apr. 12, 2019	Jun. 30, 2018
Document And Entity Information
Entity Registrant Name	COFFEESMITHS COLLECTIVE, INC.
Entity Central Index Key	0001619055
Document Type	10-K
Document Period End Date	Dec. 31, 2018
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filer	Yes
Entity Reporting Status Current	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	false
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Public Float			$ 40,010,300
Entity Common Stock, Shares Outstanding		160,012,875
Trading Symbol	COFE
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2018

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2018	Dec. 31, 2017	Aug. 31, 2017
Current assets:
Cash	$ 2,540,291	$ 115,803	$ 93,400
Accounts receivable	600,163	280,402	496,822
Prepaid expenses	546,498	389,768	36,270
Inventory	391,824	96,938	47,477
Total current assets	4,078,776	882,911	673,969
Fixed assets, net	5,370,135	1,976,072	1,672,176
Intangible assets, net	135,270	12,556	10,134
Other receivables	38,281	40,500	38,660
Investments			1,289
Goodwill	11,385,139	2,013,119
Advance to related party	511,738
Deposits	527,588	212,199	89,989
Total assets	22,046,927	5,137,357	2,486,217
Current liabilities:
Notes payable, current portion	482,417	172,375	139,419
Accounts payable	2,008,854	892,903	849,642
Accrued expenses	848,838	459,360	59,561
Accounts payable to related parties	64,410	54,346	95,213
Taxes payable	261,160	120,781	151,676
Deferred consideration for acquisitions, current portion	928,964
Capital leases obligations, current portion	175,005	237,874	116,146
Deferred taxes	12,062
Deferred revenue	41,232	35,634	32,661
Total current liabilities	4,822,942	1,973,273	1,444,318
Non-current liabilities:
Notes payable, non-current portion	1,258,306	344,361	371,886
Note payable to related party	10,787	11,412	1,040
Capital leases obligations, non-current portion	245,816	132,727
Deferred consideration for acquisitions, non-current portion	191,404
Other long-term liabilities	96,328		207,003
Total long-term liabilities	1,802,641	488,500	579,929
Total liabilities	6,625,583	2,461,773	2,024,247
Commitments and contingencies (Note 9)
Shareholders' deficit:
Common stock, $0.001 par value, 250,000,000 shares authorized, 162,004,875, 160,012,875, and 150,036,000 shares issued and outstanding, at December 31, 2018, December 31, 2017, and August 31, 2017, and 47,146,861, 47,087,125, and 57,064,000 conditionally issuable, at December 31, 2018, December 31, 2017, and August 31, 2017, respectively	209,092	207,100	207,100
Additional paid-in capital	2,430,022	758,933	758,969
Accumulated other comprehensive gain	211,754	319,278	119,464
Accumulated deficit	(5,964,764)	(3,282,461)	(2,766,367)
Total The Coffeesmiths Collective, Inc. shareholders' deficit	(3,113,896)	(1,997,150)	(1,680,834)
Non-controlling interest:
Preference shares of DEPT-UK (25,000,000 shares authorized, £1 par value, 14,509,672, 3,575,078 and 1,642,826 shares issued and outstanding as of December 31, 2018, December 31, 2017, and August 31, 2017, respectively)	17,571,450	4,672,734	2,142,804
Non-controlling interest in Dollop	963,790
Total liabilities and shareholders' deficit	22,046,927	5,137,357	2,486,217
Class A Ordinary Stock [Member]
Shareholders' deficit:
Ordinary shares
Total The Coffeesmiths Collective, Inc. shareholders' deficit
Class B Ordinary Stock [Member]
Shareholders' deficit:
Ordinary shares
Total The Coffeesmiths Collective, Inc. shareholders' deficit

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical)	Dec. 31, 2018USD ($)$ / shares$ / unitshares	Dec. 31, 2017USD ($)$ / shares$ / unitshares	Aug. 31, 2017USD ($)$ / shares$ / unitshares
Notes payable related parties | $
Common stock, par value | $ / shares	$ 0.001	$ 0.001	$ 0.001
Common stock, shares authorized	250,000,000	250,000,000	250,000,000
Common stock, shares issued	162,004,875	160,012,875	150,036,000
Common stock, shares outstanding	162,004,875	160,012,875	150,036,000
Conditionally issuable	47,146,861	47,087,125	57,064,000
DEPT-UK [Member]
Preference shares, shares authorized	25,000,000	25,000,000	25,000,000
Preference shares, par value | $ / shares	$ 1	$ 1	$ 1
Preference shares, shares issued	14,509,672	3,575,078	1,642,826
Preference shares, shares outstanding	14,509,672	3,575,078	1,642,826
Class A Ordinary Stock [Member]
Ordinary shares, shares authorized	25,000,000	25,000,000	25,000,000
Ordinary shares, par value | $ / unit	1	1	1
Class B Ordinary Stock [Member]
Ordinary shares, shares authorized	10,000,000	10,000,000	10,000,000
Ordinary shares, par value | $ / unit	1	1	1

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - USD ($)	4 Months Ended	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2018	Aug. 31, 2017
Income Statement [Abstract]
Revenue, net	$ 2,066,111	$ 10,049,846	$ 4,180,483
Operating expenses
Direct costs of revenue	1,618,963	6,794,062	3,633,591
Professional fees	102,533	270,416	171,181
Rent	252,528	1,488,265	463,655
Depreciation and amortization	101,817	543,036	191,025
Property taxes			10,461
Other general and administrative expenses	496,071	3,540,439	1,091,080
Operating loss	(505,801)	(2,586,371)	(1,380,510)
Other income (expense)
Interest expense	(10,293)	(82,348)
Impairment expense		(13,582)	(46,566)
Loss before provision for income taxes	(516,094)	(2,682,300)	(1,427,076)
Provision for income tax
Net loss before non-controlling interest	(516,094)	(2,682,300)	(1,427,076)
Loss attributable to non-controlling interest	638	4,077	1,230
Net loss attributable to common shareholders	(515,456)	(2,678,222)	(1,425,846)
Foreign currency translation profit (loss)	199,814	393,465	(33,723)
Total comprehensive loss	$ (315,642)	$ (2,284,758)	$ (1,459,569)
Net loss attributable to common shareholders per share	$ 0	$ (0.01)	$ (0.01)
Weighted average number of shares outstanding	207,100,000	208,288,685	207,025,000

Consolidated Statement of Share

Consolidated Statement of Shareholders' Deficit - USD ($)	Class A Ordinary Stock [Member]	Class B Ordinary Stock [Member]	Common Stock [Member]	Common Stock Issuable [Member]	Additional Paid-In Capital [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Non-Controlling Interest [Member]	Accumulated Deficit [Member]	Total
Balance at Aug. 31, 2016	$ 389,730					$ 153,187		$ (1,340,521)	$ 550,063
Balance, shares at Aug. 31, 2016	243,800
Recapitalization merger	$ (243,800)		$ 146,800	$ 60,000	376,677		1,154,127		207
Recapitalization merger, shares	(389,730)		146,800,000	60,000,000
Issuance of common stock			$ 2,936	$ (2,936)
Issuance of common stock, shares			2,936,000	(2,936,000)
Issuance of common stock			$ 300		299,700				$ 300,000
Issuance of common stock, shares			300,000
Other comprehensive loss						(33,723)			(33,723)
Issuance of preference shares							996,203		996,203
Return of preferred shares							(6,296)		(6,296)
Contributions					85,292				85,292
Net loss for the period							(1,230)	(1,425,846)	(1,427,076)
Balance at Aug. 31, 2017			$ 150,036	$ 57,064	758,969	119,464	2,142,804	(2,766,367)	(1,680,834)
Balance, shares at Aug. 31, 2017			150,036,000	57,064,000
Other comprehensive loss					(36)	199,814			199,778
Issuance of preference shares							2,529,930		2,529,930
Issuance of preference shares for acquisition			$ 1,547	$ (1,547)
Issuance of preference shares for acquisition, shares			1,546,875	(1,546,875)
Issuance of shares			$ 8,430	$ (8,430)
Issuance of shares, shares			8,430,000	(8,430,000)
Investment in Tapped
Net loss for the period								(516,094)	(516,094)
Balance at Dec. 31, 2017			$ 160,013	$ 47,087	758,933	319,278	4,672,734	(3,282,461)	(1,997,150)
Balance, shares at Dec. 31, 2017			160,012,875	47,087,125
Other comprehensive loss						(107,524)			(107,524)
Issuance of preference shares							10,592,782		10,592,782
Contributions									4,077
Issuance of shares for acquisition							3,506,434		3,506,434
Recognition of Dollop non-controlling interest on acquisition							(236,710)		(236,710)
Common stock issued for acquisition			$ 1,992		1,671,089				1,673,081
Common stock issued for acquisition, shares			1,992,000
Net loss for the period								(2,682,303)	(2,682,300)
Balance at Dec. 31, 2018			$ 62,005	$ 47,087	$ 2,430,022	$ 211,754	$ 18,535,240	$ (5,964,764)	$ (3,113,896)
Balance, shares at Dec. 31, 2018			62,004,875	47,087,125

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	4 Months Ended	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2018	Aug. 31, 2017
Cash flows from operating activities:
Net loss attributable to common shareholders	$ (515,456)	$ (2,678,222)	$ (1,425,846)
Adjustments to reconcile net loss before taxes and non-controlling interest to net cash provided by (used in) operations:
Depreciation and amortization expense	101,817	543,036	190,645
Other comprehensive income	199,814	(107,524)	(33,723)
Impairment expense			46,566
Bad debt expense			423,680
Non-controlling interest gain			(1,230)
Changes in operating assets and liabilities:
Accounts receivable	216,420	(94,243)	(551,695)
Other receivables			114,874
Prepaid expenses	(261,446)	(21,410)	153,979
Inventory	1,950	(59,235)	(7,154)
Prepaid expenses and other assets			(32,678)
Other non-current receivables	(1,840)	8,349
Deposits	(2,211)	(235,652)
Accounts payable	43,261	703,561	322,133
Accounts payable to related parties	(40,867)	10,064
Accrued expenses	282,167	(1,621,887)	(35,665)
Taxes payable	(32,079)	140,379	78,585
Deferred revenue	2,973	5,598	26,104
Net cash used in operating activities	(6,135)	(3,411,266)	(731,424)
Cash flows used in investing activities:
Acquisition of fixed assets	(38,294)	(1,936,809)	(831,296)
Acquisition of intangible assets	(4,779)
Investments			29
Cash paid for acquisitions		(2,242,170)
Cash acquired from acquisitions	200,582	256,550
Acquisition of Tapped, net	(243,937)
Advance to related party		(511,738)
Net cash used in investing activities	(86,428)	(4,434,167)	(831,267)
Cash flows from (used in) financing activities:
Proceeds from notes payable			3,229,558
Payments on notes payable to related parties	(58,667)
Payments on capital leases	(75,270)	(108,425)	(57,986)
Contributions of capital	1,289
Sale of preference shares	611,769	10,592,782	638,037
Payments on notes payable	(364,155)	(213,811)	(2,244,654)
Net cash provided by (used in) financing activities	114,966	10,269,921	1,564,955
Net increase (decrease) in cash	22,403	2,428,488	2,263
Cash at beginning of period	93,400	115,803	91,137
Cash at end of period	115,803	2,540,291	93,400
Supplemental disclosure of cash flow information:
Cash paid for interest	10,293	32,138
Cash paid for taxes			606
Non-cash investing and financing activities:
Acquisitions - Goodwill	2,013,119	9,372,020
Acquisitions - Accounts receivable, net		225,520
Acquisitions - Inventory		235,651
Acquisitions - Loan receivable		6,130
Acquisition - Prepaid expenses		135,320
Acquisitions - Fixed assets, net		1,808,465
Acquisitions - Intangible assets, net		126,209
Acquisitions - Deposits		79,737
Acquisitions - Accounts payable		539,347
Acquisitions - Accrued expenses		1,917,994
Acquisitions - Loans		1,437,798
Assets acquired with capital leases	191,761
Issuance of common stock for acquisitions		1,673,081
Issuance of preference shares for acquisitions		3,506,434
Issuance of preference shares for capital lease	1,918,125
Assets acquired from capital leases		158,645
Contingent consideration		928,965
Fixed asset additions by capital leases			357,967
Payment of services by third party			82,592
Preference shares issued for debt			$ 605,511

Nature of Operations and Summar

Nature of Operations and Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Nature of Operations and Summary of Significant Accounting Policies	NOTE 1 – NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Organization The Coffeesmiths Collective, Inc., formerly known as DOCASA, Inc. (hereinafter the “Company,” “we,” “us,” “our,” or “Coffeesmiths Collective”) 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 76.1% 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 December 31, 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. As of December 31, 2018, DEPT-UKWS has had no operations or activity. 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 November 1, 2017, DEPT-UK acquired Tapped and Packed Ltd (“Tapped”), a 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”), a 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. Effective October 29, 2018, majority of the shareholders of the Company approved the following changes to the Company’s Articles of Incorporation: On October 29, 2018, the majority of the shareholders of the Company approved the amendment to the Articles of Incorporation to change the Company’s name from “DOCASA, Inc.” to “The Coffeesmiths Collective, Inc.” The purpose of the name change will help further our brand identity and will reflect the major focus of our business operations as a specialty coffee company. The filing of the name change with the state of Nevada was completed and effected as of October 29, 2018. The Company filed with FINRA for a name change and symbol change on November 1, 2018. On December 4, 2018, both changes were approved. On November 15, 2018, DEPT-UK executed a Share Purchase Agreement with Thomas Acland, David Downie, William Vernon, Kate Elizabeth Acland, and Martyn Ward for the acquisition of Coffee Global Limited (a/k/a Cafe2u (“Cafe2u”). Cafe2u became a subsidiary of DEPT-UK as a result of the transaction. Cafe2u is a franchised mobile coffee van and has 85 vans in the UK all operating under a master franchise agreement. On December 1, 2018, Coffeesmiths Collective executed a Capital Contribution Agreement with Paul Leisen, Joan Lundgren, John Sweeney, Jacob Muller and Travis Schaffner for the acquisition of Dollop Coffee, LLC (“Dollop”). Dollop became a subsidiary of Coffeesmiths Collective as a result of the transaction. Dollop has coffee cafes and provides roasting and distribution and has 16 locations in Chicago, Illinois. On December 1, 2018, DEPT-UK executed a Share Purchase Agreement with Silverstream Investments Ltd. for the acquisition of The Roastery Department Ltd. (“The Roastery”). The Roastery became a subsidiary of DEPT-UK as a result of the transaction. The Roastery is a roastery and has one location in the UK. On various dates, DEPT-UK executed various share purchase agreements and asset purchase agreements with various third parties for coffee shops, roastery, bakery and assets, as applicable. The acquired entities became subsidiaries of DEPT-UK. The acquired assets were incorporated into the operations of DEPT-UK. These acquisitions, in aggregate, were for $783,869 in cash and deferred cash payments of $594,692. Nature of Operations We are in the specialty coffee industry, specifically with company-operated stores. The Company generates revenue through sales at forty-six company-operated stores in the UK and the US. 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 Coffeesmiths Collectives and its subsidiaries, DEPT-UK, DCIA, DEPT-IL and DEPT-UK’s subsidiaries, Tapped, Bea’s, Cafe2u, The Roastery, Dept. Cold Brew and others. All significant inter-company balances and transactions have been eliminated in consolidation. 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. 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. The Company has no cash in excess of FDIC limits in the US and Financial Services Compensation Scheme in the UK. 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 recorded an allowance for doubtful accounts as of December 31, 2018 of $45,002 and, as December 31, 2017, and August 31, 2017, no allowance for doubtful accounts was recorded. 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 five years for all assets, 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 year ended December 31, 2018, the four months ended December 31, 2017, and the year ended August 31, 2017, advertising expense was $54,087, $12,548, and $39,628, 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 December 31, 2018, tax years 2014 - 2018 remain open for IRS audit and tax years 2015–2018 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 December 31, 2018, December 31, 2017, and August 31, 2017. Foreign Currency Translation and Transactions The British Pound (“£”) is the functional currency of DEPT-UK and the UK operations 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 shareholders’ 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 shareholders’ equity that, under U.S. GAAP, are excluded from net loss. As of December 31, 2018, the exchange rate between U.S. Dollars and British Pounds was US$1.28 = £1.00, and the weighted average exchange rate for the year ended December 31, 2018 was US$1.31 = £1.00. As of December 31, 2017, the exchange rate between U.S. Dollars and British Pounds was US$1.35 = £1.00, and the weighted average exchange rate for the four months ended December 31, 2017 was US$1.32 = £1.00. As of August 31, 2017, the exchange rate between U.S. Dollars and British Pounds was US$1.29 = £1.00, and the weighted average exchange rate for the year ended August 31, 2017 was US$1.31 = £1.00. For the acquisitions described herein, the weighted average exchange rates varied by each acquisition based on the date of acquisition exchange rate. Going Concern The Company had net loss attributable to common shareholders for the year ended December 31, 2018 of $2,678,222 and a working capital deficit as of December 31, 2018 of $744,166, and has cash used in operations of $3,411,266 for the year ended December 31, 2018. In addition, as of December 31, 2018, the Company had a stockholders’ deficit and accumulated deficit of $3,113,918 and $5,964,764, respectively. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. The accompanying consolidated 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 consolidated 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 December 31, 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.

Acquisitions

Acquisitions	12 Months Ended
	Dec. 31, 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 and Packed Ltd (“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, 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 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 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 (192,645 ) Short-term note payable (200,804 ) Deferred taxes (1,184 ) Total identifiable net liabilities 142,748 Goodwill 2,013,254 Total consideration $ 2,156,002 The revenue and net loss for Tapped, as reflected in the consolidated statement of operations, for the year ended December 31, 2018, to reflect the current period, was $1,813,980 and $78,765, respectively, and for the four months ended December 31, 2017 and the year ended August 31, 2017, the financial statements were unavailable. 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. 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 December 31, 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 consolidated statement of operations, for the year ended December 31, 2018, to reflect the current period, was $1,327,064 and $575,064, respectively, and for the four months ended December 31, 2017 and the year ended August 31, 2017, the financial statements were unavailable. Acquisition of Coffee Global Limited On November 15, 2018, DEPT-UK entered into a share purchase agreement for the acquisition of Coffee Global Limited (a/k/a Cafe2u, the “Coffee Global Acquisition Agreement”) with Thomas Acland, David Downie, William Vernon, Kate Elizabeth Acland, and Martyn Ward. Pursuant to the Coffee Global Acquisition Agreement, Cafe2u’s stock was transferred to DEPT-UK on November 15, 2018, in consideration of £825,000 ($997,350), to be paid in two installments; 1) £357,000 ($458,299) at the execution of the agreement, 2) additional consideration (in such sum as to be determined pursuant to the determination of the Completion Accounts in accordance with the provision of the Share Purchase Agreement) to be paid 50% by shares (340,997) in the Company and 50% in cash up to the maximum total additional consideration sum of £468,000 ($545,594). Management has calculated provisional goodwill of $1,192,169, 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 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 $ 458,299 Deferred loan 545,594 Total consideration given $ 1,003,893 Fair value of identifiable assets acquired, and liabilities assumed: Cash $ 1,867 Accounts receivable 39,829 Inventory 12,461 Prepaid expenses 12,615 Fixed assets, net 14,313 Accrued expenses (269,315 ) Taxes payable (46 ) Total identifiable net liabilities (188,276 ) Goodwill 1,192,169 Total consideration $ 1,003,893 The revenue and income for Cafe2u, as reflected in the consolidated statement of operations, for the years ended December 31, 2018, to reflect the current period, was $439,494 and $35,532, respectively, and for the four months ended December 31, 2017 and the year ended August 31, 2017, the financial statements were unavailable. Acquisition of The Roastery Department Ltd. On December 1, 2018, DEPT-UK executed a Share Purchase Agreement (“The Roastery Acquisition Agreement”) with Silverstream Investments Ltd. for the acquisition of The Roastery Department Ltd. (“The Roastery”). The Roastery Acquisition Agreement provided Silverstream with preference shares of DEPT-UK in the amount of £2,750,000 ($3,506,433), which at closing was satisfied by the issuance of 2,750,000 shares. The Roastery became a subsidiary of DEPT-UK as a result of the transaction. The Roastery is a specialty coffee roaster and has one location in the UK. Management has calculated provisional goodwill of $3,771,803, 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 and 7. The following table summarizes the consideration given by the Company and the provisional fair values of the assets and liabilities assumed at the acquisition date. Consideration given: Shares given $ 3,506,433 Total consideration given $ 3,506,433 Fair value of identifiable assets acquired, and liabilities assumed: Cash $ 30,497 Accounts receivable 122,100 Prepaid expenses (337 ) Fixed assets, net 117,137 Accounts payable (51,404 ) Accrued expenses (580,665 ) Taxes payable 97,302 Total identifiable net liabilities (265,370 ) Goodwill 3,771,803 Total consideration $ 3,506,433 The revenue and loss for The Roastery, as reflected in the consolidated statement of operations, for the year ended December 31, 2018, to reflect the current period, was $34,227 and $24,270, respectively. Acquisition of Dollop Coffee, LLC On December 1, 2018, the Company entered into a Capital Contribution Agreement (the “Dollop Acquisition Agreement”) with Paul Leisen, Joan Lundgren, John Sweeney, Jacob Muller and Travis Schaffner to acquire 51% of the membership interest of Dollop. Additionally, the Company issued shares of common stock of the Company with a fair market value of $50,000, or 62,500 shares, to Dollop Brand, LLC. As of December 31, 2018, these shares were not issued and recorded as issuable. Management has calculated provisional goodwill of $1,296,372, 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 and 7. The following table summarizes the consideration given by the Company and the provisional fair values of the assets and liabilities assumed at the acquisition date. Consideration given: Cash given $ 1,000,000 Shares given 50,000 Total consideration given $ 1,050,000 Fair value of identifiable assets acquired, and liabilities assumed: Cash $ 91,841 Accounts receivable 51,768 Inventory 172,368 Loan receivable 6,130 Prepaid expenses 30,951 Fixed assets, net 1,156,486 Accounts payable (213,974 ) Accrued expenses (251,372 ) Taxes payable (89,481 ) Loans payable, current portion (133,810 ) Loans payable, non-current portion (1,303,988 ) Total identifiable net liabilities (483,082 ) Percentage of company acquired 51 % Total identifiable net liabilities acquired (246,372 ) Goodwill 1,296,372 Total consideration $ 1,050,000 The revenue and loss for Dollop, as reflected in the consolidated statement of operations, for the year ended December 31, 2018 was $796,453 and $138,870. The December 31, 2017 financials are not available at this time. Other Acquisitions During the year ended December 31, 2018, the Company executed six purchase agreements and asset purchase agreements with various third parties to acquire in the aggregate five other coffee shops and one roastery (“Other Acquisitions”). The acquired businesses became subsidiaries of the Company. The acquired assets were incorporated into the operations of DEPT-UK. These acquisitions, in the aggregate, were for $660,404 in cash and deferred cash payments of $594,692. See Note 1 and 7. Consideration given: Cash given $ 783,869 Deferred consideration 594,692 Total consideration given $ 1,255,096 Fair value of identifiable assets acquired, and liabilities assumed: Cash $ 112,252 Accounts receivable, net 11,823 Inventory 14,519 Prepaid expenses 5,338 Fixed assets, net 230,360 Deposits 34,854 Accounts payable (23,627 ) Accrued expenses (253,034 ) Taxes payable (39,399 ) Loans (31,651 ) Deferred taxes (11,942 ) Other long-term liabilities (1,249 ) Total identifiable net assets (158,124 ) Goodwill 1,413,220 Total consideration $ 1,255,096 Pro-Forma Financial Information The following unaudited pro-forma data summarizes the result of the operations for the year ended December 31, 2018 and 2017, as if the acquisition of Bea’s, Cafe2u, The Roastery, Dollop and the Other Acquisitions had been completed on January 1, 2017. 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 January 1, 2017. The Company used the year ended December 31, 2017 to reflect its new fiscal year. For the Year Ended December 31, 2018 Coffeesmiths Other Pro-forma Collective Tapped Bea’s Cafe2u Roastery Dollop Acquisitions Adjustments Totals Revenue, net $ 6,014,245 $ 1,810,171 $ 2,004,068 $ 1,703,889 $ 654,780 $ 10,515,437 $ 1,806,903 $ - $ 24,509,493 Operating expenses 7,617,992 1,887,572 2,801,588 1,937,149 830,405 10,920,579 1,912,732 - 27,908,017 Loss from operations (1,603,747 ) (77,401 ) (797,520 ) (233,260 ) (175,625 ) (405,142 ) (105,829 ) - (3,398,524 ) Other income (expense) (70,996 ) (1,199 ) - - - - - - (72,195 ) Loss before income taxes (1,674,743 ) (78,600 ) (797,520 ) (233,260 ) (175,625 ) (405,142 ) (105,829 ) - (3,470,719 ) Net loss attributable to common shareholders $ (1,674,743 ) $ (78,600 ) $ (797,520 ) $ (233,260 ) $ (175,625 ) $ (405,142 ) $ (105,829 ) $ - $ (3,470,719 ) Net loss per common share - basic $ (0.01 ) $ (0.02 ) Weighted average number of common shares outstanding during the period - basic 208,288,685 208,288,685 For the Year Ended December 31, 2017 Coffeesmiths Other Pro-forma Collective Tapped Bea’s Cafe2u Roastery Dollop Acquisitions Adjustments Totals Revenue, net $ 4,778,866 $ 2,208,971 $ 2,471,550 $ 3,206,101 $ 529,559 $ 10,515,437 $ 2,182,833 $ - $ 25,893,317 Operating expenses 5,852,095 2,058,828 2,885,938 3,180,131 783,134 10,920,579 2,129,158 - 27,809,862 Loss from operations (1,073,229 ) 150,143 (414,388 ) 25,970 (253,575 ) (405,142 ) 53,675 - (1,916,545 ) Other income (expense) (410 ) (873 ) - - - - - - (1,284 ) Loss before income taxes (1,073,639 ) 149,270 (414,388 ) 25,970 (253,575 ) (405,142 ) 53,675 - (1,917,829 ) Net loss attributable to common shareholders $ (1,073,639 ) $ 149,270 $ (414,388 ) $ 25,970 $ (253,575 ) $ (405,142 ) $ 53,675 $ - $ (1,917,829 ) Net loss per common share - basic $ (0.01 ) $ (0.01 ) Weighted average number of common shares outstanding during the period - basic 207,100,000 207,100,000

Inventory

Inventory	12 Months Ended
	Dec. 31, 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 December 31, 2018, December 31, 2017 and August 31, 2017, the Company had inventory of $391,824, $96,938 and $47,477, 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: December 31, December 31, August 31, 2018 2017 2017 Consumable products $ 73,758 $ 39,775 $ 17,894 Cold brew 9,687 - - Retail products 34,333 18,030 24,117 Food and drinks 274,046 39,133 5,466 Total inventory $ 391,824 $ 96,938 $ 47,477

Fixed Assets

Fixed Assets	12 Months Ended
	Dec. 31, 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, as reflected in the table below: December 31, December 31, August 31, 2018 2017 2017 Computer equipment $ 81,783 $ 88,484 $ 62,038 Motor vehicles 63,481 - - Office equipment 37,307 22,599 22,526 Site furniture, fixtures and fittings 797,509 454,070 366,661 Leasehold improvements 4,957,158 1,808,104 1,606,067 Site equipment and machinery 730,172 499,831 236,972 Subtotal 6,667,410 2,873,088 2,294,264 Less: Accumulated depreciation (1,297,274 ) (897,016 ) (622,088 ) Fixed assets, net $ 5,370,137 $ 1,976,072 $ 1,672,176 The depreciation expense for the year ended December 31, 2018, the four months ended December 31, 2017, and the year ended August 31, 2017, was $539,539, $99,460, and $183,374, 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	12 Months Ended
	Dec. 31, 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 year ended December 31, 2018, the four months ended December 31, 2017, and the year ended August 31, 2017, was $3,497, $2,357, and $7,271, respectively. The variance between the expense and the increase in accumulated amortization is due to timing of the currency translation calculation. The future estimated amortization expense is as follows: 2019 $ 7,603 2020 $ - 2021 $ - 2022 $ - 2023 $ - Future $ - Total $ - Goodwill The Company has goodwill related to the various acquisitions. The Company has not determined the deductibility of goodwill for tax purposes. As of December 31, 2018, the Company has $11,227,064 of goodwill, as allocated below: Balance, August 31, 2017 $ - Acquisitions 2,013,254 Balance, December 31, 2017 2,013,254 Acquisitions 9,371,885 Balance, December 31, 2018 $ 11,385,139

Notes Payable

Notes Payable	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
Notes Payable	NOTE 6 – NOTES PAYABLE The Company has notes payable as of December 31, 2018, December 31, 2017, and August 31, 2017, are as follows: December 31, 2018 December 31, 2017 August 31, 2017 Accrued Accrued Accrued Principal Interest Total Principal Interest Total Principal Interest Total Arch Investments $ 2,194 $ - $ 2,194 $ 2,194 $ - $ 2,194 $ 2,194 $ - $ 2,194 Arch Investments 5,067 - 5,067 5,067 - 5,067 5,067 - 5,067 Arch Investments 5,065 - 5,065 5,065 - 5,065 5,065 - 5,065 Arch Investments 15,873 - 15,873 15,873 - 15,873 15,873 - 15,873 Arch Investments 4,349 - 4,349 4,349 - 4,349 4,349 - 4,349 HSBC 262,158 13,343 275,501 391,898 4,852 396,750 409,718 - 409,718 HSBC 65,159 3,063 68,222 92,281 9,482 101,763 - - - Deij Capital Limited (1) 10,786 - 10,786 11,417 - 11,417 70,079 - 70,079 Chase SBA 191,667 - 191,667 - - - - - - Chase 614,702 - 614,702 - - - - - - Pinnacle 81,385 - 81,385 - - - - - - Schaffner 398,210 - 398,210 - - - - - - Coffee Global Loan (8,724 ) - (8,724 ) - - - - - - BSD LLC Loan 226 - 226 - - - - - - Citibank LOC 65,589 - 65,589 - - - - - - HSBC 15,160 - 15,160 - - - - - - HP Loan 22,644 - 22,644 - - - - - - Total $ 1,751,510 $ 16,406 $ 1,767,916 $ 528,144 $ 14,334 $ 542,478 $ 512,345 $ - $ 512,345 (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 has been extended to July 1, 2019. The imputed interest is deemed immaterial as of December 31, 2018. The facility loan was for $171,437 (£100,000) to be drawn down as and when required. On September 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. On October 1, 2018, Deij Capital forgave this business loan (see Note 7). 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 December 31, 2018. As of December 30, 2018, December 31, 2017, and August 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 December 31, 2018. As of December 31, 2018, December 31, 2017, and August 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 December 31, 2018. As of December 31, 2018, December 31, 2017, and August 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 December 31, 2018. As of December 31, 2018, December 31, 2017, and August 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 December 31, 2018. As of December 31, 2018, December 31, 2017, and August 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 nine 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 December 31, 2018, December 31, 2017, and August 31, 2017, was $264,587 (£249,067), $391,828 (£290,243), and $409,718 (£317,941), respectively. As of December 31, 2018, the current portion was $105,834 and the non-current portion was $211,975. 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 December 31, 2018, and 2017, was $23,356 and $68,925, respectively. As of December 31, 2018, the current portion was $129,814 and the non-current portion was $41,826. On July 28, 2017, Dollop, prior to being acquired by the Company, entered into a business loan with Chase SBA. The loan is for ten years, with an interest rate of 6.51%. The loan was for $217,500. The outstanding principal as of December 31, 2018 was $191,666. As of December 31, 2018, the current portion was $29,707 and the non-current portion was $161,960. On August 9, 2018, Dollop, prior to being acquired by the Company, entered into a business loan with Chase. The loan is for five years, with an interest rate of 8.35%. The loan was for $650,000. The outstanding principal as of December 31, 2018 was $614,702. As of December 31, 2018, the current portion was $107,892 and the non-current portion was $506,810. On October 17, 2017, Dollop, prior to being acquired by the Company, entered into a promissory note with Travis Schaffner. The maturity date is January 20, 2026, with an interest rate of 1.83%. The note was for $449,054. The outstanding principal as of December 31, 2018 was $398,210. As of December 31, 2018, the current portion was $60,000 and the non-current portion was $338,210. On February 13, 2018, Dollop, prior to being acquired by the Company, entered into a business loan with Pinnacle Capital Partners. The loan is for five years, with an interest rate of 6%. The loan was for $101,700. The outstanding principal as of December 31, 2018 was $81,385. As of December 31, 2018, the current portion was $26,346 and the non-current portion was $55,039. Maturities of the long-term debt for each of the next five years and thereafter are as follows: Year Ending December 31, 2019 $ 482,417 2020 328,861 2021 281,175 2022 201,374 2023 234,077 Future 223,606 Total $ 1,751,510

Related Parties Transactions

Related Parties Transactions	12 Months Ended
	Dec. 31, 2018
Related Party Transactions [Abstract]
Related Parties Transactions	NOTE 7 – RELATED PARTIES TRANSACTIONS For the year ended August 31, 2017, the Company purchased $194,352 (£150,817) of cakes from Dee Light Bakery Limited (“Dee Light”), a company which Gill, the vice chairman of the Company, was a 50% shareholder (until November 2016). For the year ended August 31, 2017, the Company made sales or advances of $530,780 to The Roastery Department Ltd. (“The Roastery Department”) and made purchases from it of £217,418, for the year ended August 31, 2017. As of August 31, 2017, the Company had receivables and payables from The Roastery Department. The period ended August 31, 2017 netted as payables of $1,198,811 (£930,277). 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. On December 1, 2018, DEPT-UK acquired The Roastery Department (see Note 2). The outstanding balances between the Company and The Roastery Department have been eliminated through intercompany eliminations. As of December 31, 2018, and 2017, and August 31, 2017, the Company owed Allesch-Taylor, the Company’s chairman, payables of $37,698 (£28,777), $39,667 (£29,383), and $41,174 (£31,951), respectively. As of December 31, 2018, and 2017, and August 31, 2017, the Company owed Lopez, the Company’s chief executive officer, payables of $26,430, $14,679, and $893, respectively. As of December 31, 2018, and 2017, and August 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 $0 (£0), $11,413 (£8,454), and $70,079 (£56,454), respectively. On October 1, 2018, Deij Capital forgave this business loan (see Note 6). 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. Mr. Shahid was compensated $67,803 for the year ended August 31, 2017. On December 21, 2018, the Company advanced $511,738 (£401,402) funds to MDG 02 Limited (“MDG”), a company owned by Gill, a director of the Company, in return for an option to purchase 100% of the share capital of MDG for £1. MDG used the proceeds to acquire two coffee shops in the UK. The option expires on December 20, 2038. Gill provided the option to the Company as an informal security for the repayment of the advanced funds. The advance is not formally documented and does not bear or accrued interest. The Company accounts for the option as a financial instrument, with a fair value that is not readily determinable. The above related party transactions are not considered as arm’s length transactions.

Shareholders' Equity

Shareholders' Equity	12 Months Ended
	Dec. 31, 2018
Equity [Abstract]
Shareholders' Equity	NOTE 8 – SHAREHOLDERS’ 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 shareholder 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). On December 1, 2018, the Company recorded 62,500 shares of common stock as issuable in regards to the acquisition of Dollop (see Note 2). As of December 31, 2018, the Company has not granted any stock options and has not recorded any stock-based compensation. Preference Shares and Non-Controlling Interest Non-controlling interest is shown as a component of shareholders’ deficit on the consolidated balance sheets and the share of new loss attributable to non-controlling interest is shown as a component of net loss in the consolidation statements of operations and comprehensive loss. The following schedule discloses the effects of changes in the Company’s ownership interest in its subsidiaries on the Company’s equity: For the Year Ended December 31, 2018 Net loss attributable to The Coffeesmiths Collective, Inc. $ 2,682,300 Decrease in additional paid in capital related to Recognition of Non-Controlling Interest Attributable to Department of Coffee and Social Affairs Ltd. 4,077 Change in net loss attributable to The Coffeesmiths Collective, Inc. and transfers to Non-Controlling Interest $ 2,678,222 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 the holders 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 December 31, 2018, December 31, 2017 and August 31, 2017, 14,509,672, 3,575,078 and 1,642,826 shares were outstanding, respectively. Of the outstanding shares, 1,603,460, 1,708,209 and 368,209 were issued to related parties (Stefan Allesch-Taylor and Matthew Gill), as of December 31, 2018, December 31, 2017 and August 31, 2017, respectively. DEPT-UK has a non-controlling interest of 0.2%. For the year ended December 31, 2018, the Company had a non-controlling interest of $4,077. For the four months ended December 31, 2017 and the year ended August 31, 2017, the Company had a non-controlling interest of $638 and $1,230, respectively. On February 28, 2017, 51,500 Preference Shares were issued to Deij Capital in exchange for a debt of $36,500 (£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. During the four months ended December 31, 2017, 20,000 Preference Shares were issued for contributions of $26,558 (£20,000) to DEPT-UK. 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. 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. On December 1, 2018, 2,750,000 Preference Shares were issued for the purchase of The Roastery valued at $3,506,433 (£2,750,000). During the year ended December 31, 2018, 10,934,594 Preference Shares were issued for contributions of $10,592,782 (£8,184,574) to DEPT-UK. Contributions were used to fund working capital, acquisitions and capital expenditures. The Preference Shares are reflected on the consolidated balance sheet as non-controlling interest.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 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 April 16, 2019, 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: 2019 $ 2,607,092 2020 2,411,427 2021 2,192,946 2022 1,828,417 2023 1,408,960 Future 3,505,437 Total $ 13,954,279 Note: The above table will change in each future filing due to currency translation as applicable. The Company has 29 leases in the UK, of which one is for the administrative office, a central kitchen, two roasteries and 24 storefronts. We have 20 leases in the United States, 19 storefronts and one roastery. Various leases have break out dates prior to expiration. Rent expense for the year ended December 31, 2018, the four months ended December 31, 2017, and the year ended August 31, 2017, was $1,488,265, $252,528, and $463,655, respectively.

Concentrations

Concentrations	12 Months Ended
	Dec. 31, 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 December 31, 2018. There have been no losses in these accounts through December 31, 2018. Concentration of Customer The Company has one customer, which, for the year ended December 31, 2018, the four months ended December 31, 2017, and the year ended August 31, 2017, had sales of $535,785 (£408,996, 5.3% of total revenue), $295,659 (£223,476, 14.3% of total revenue), and $557,416 (£426,180, 13.3% of total revenue), respectively. The Company has a contract with the customer that expires in February 2020.

Revenue Classes

Revenue Classes	12 Months Ended
	Dec. 31, 2018
Revenue Classes
Revenue Classes	NOTE 11 – REVENUE CLASSES Selected financial information for the Company’s operating revenue classes are as follows: For the year For the four For the year ended months ended ended December 31, December 31, August 31, 2018 2017 2017 Revenues: Coffee and complementary food products $ 9,306,337 $ 1,823,938 $ 3,669,307 Coffee school 7,592 3,704 12,425 Management fees 735,917 238,468 498,751 Total $ 10,049,846 $ 2,066,111 $ 4,180,483

Capital Lease Obligations

Capital Lease Obligations	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
Capital Lease Obligations	NOTE 12 – CAPITAL LEASE OBLIGATIONS The Company leases various assets under capital lease. As of December 31, 2018, December 31, 2017, and August 31, 2017, capital lease obligations consisted of the following: December 31, December 31, August 31, 2018 2017 2017 Computer equipment $ - $ - $ 57,128 Office equipment 86,476 - 20,420 Site equipment and machinery 263,469 356,778 355,914 Site fit out costs 23,274 25,358 - Site furniture, fixtures and fittings 58,776 138,454 233,669 Total fixed assets 431,995 520,591 667,131 Less: Accumulated depreciation 106,739 69,857 240,246 Fixed assets, net $ 325,256 $ 450,733 $ 426,885 Aggregate future minimum rentals under capital leases are as follows: 2019 $ 201,294 2020 190,601 2021 62,972 2022 25,655 2023 - Future - Total 480,522 Less: Interest 59,701 Present value of minimum lease payments 420,821 Less: Current portion of capital lease obligations 175,005 Capital lease obligations, net of current portion $ 245,816

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 13 – INCOME TAXES As of December 31, 2018, December 31, 2017, and August 31, 2017, the Company has U.S. net operating loss carry forwards of $919,868, $300,416, and $88,646. The carry forward expires through the year 2039. The Company’s net operating loss carry forwards may be subject to annual limitations, which could reduce or defer the utilization of the losses as a result of an ownership change as defined in Section 382 of the Internal Revenue Code. The Company’s tax expense differs from the “expected” tax expense for Federal income tax purposes (computed by applying the United States Federal tax rate of 21% to loss before taxes for fiscal year 2018 and the four months ended December 31, 2017), as follows: December 31, December 31, August 31, 2018 2017 2017 Tax expense (benefit) at the statutory rate Federal $ (30,812 ) $ (9,331 ) $ (45,553 ) Non-U.S. (481,759 ) (3,555 ) (367,468 ) State income taxes, net of federal income tax benefit (11,738 ) (89,615 ) (3,606 ) Non-deductible items - Federal 4,618 - 15,832 Non-U.S. 519,691 102,501 367,468 Change in valuation allowance - - 33,327 Total $ - $ - $ - The tax effects of the temporary differences between reportable financial statement income and taxable income are recognized as deferred tax assets and liabilities. The tax years 2018 and 2017 remains to examination by federal agencies and other jurisdictions in which it operates. The tax effect of significant components of the Company’s deferred tax assets and liabilities at December 31, 2018 and 2017, are as follows: December 31, December 31, August 31, 2018 2017 2017 Deferred tax assets: Net operating loss carryforward $ 561,409 $ 177,351 $ 30,140 Less: Deferred tax asset valuation allowance (561,409 ) (177,351 ) (30,140 ) Total net deferred taxes $ - $ - $ - In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Because of the historical earnings history of the Company, the net deferred tax assets for 2018 and 2017 were fully offset by a 100% valuation allowance. The valuation allowance for the remaining net deferred tax assets was $561,409, $177,351, and $30,140 as of December 31, 2018, December 31, 2017, and August 31, 2017, respectively. On December 22, 2017, the United States Government passed new tax legislation that, among other provisions, will lower the corporate tax rate from 34% to 21%. In addition to applying the new lower corporate tax rate in 2018 and thereafter to any taxable income we may have, the legislation affects the way we can use and carry forward net operating losses previously accumulated and results in a revaluation of deferred tax assets recorded on our balance sheet. Given that the deferred tax assets are offset by a full valuation allowance, these changes will have no net impact on the Company’s financial position and net loss. The Company believes that the goodwill attributable to acquisitions (see Note 2) will be tax deductible, as applicable.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2018
Subsequent Events [Abstract]
Subsequent Events	NOTE 14 – SUBSEQUENT EVENTS Subsequent to December 31, 2018, the Company executed an asset purchase agreement and share purchase agreements with various third parties for the acquisition of 18 coffee shops, a trademark and assets for £3,835,582. The acquisitions, as applicable, became subsidiaries of DEPT-UK as a result of the transaction. On February 18, 2019, Dept. Cold Brew changed its name to Baker & Spice (London) Ltd.

Nature of Operations and Summ_2

Nature of Operations and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Organization	Organization The Coffeesmiths Collective, Inc., formerly known as DOCASA, Inc. (hereinafter the “Company,” “we,” “us,” “our,” or “Coffeesmiths Collective”) 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 76.1% 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 December 31, 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. As of December 31, 2018, DEPT-UKWS has had no operations or activity. 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 November 1, 2017, DEPT-UK acquired Tapped and Packed Ltd (“Tapped”), a 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”), a 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. Effective October 29, 2018, majority of the shareholders of the Company approved the following changes to the Company’s Articles of Incorporation: On October 29, 2018, the majority of the shareholders of the Company approved the amendment to the Articles of Incorporation to change the Company’s name from “DOCASA, Inc.” to “The Coffeesmiths Collective, Inc.” The purpose of the name change will help further our brand identity and will reflect the major focus of our business operations as a specialty coffee company. The filing of the name change with the state of Nevada was completed and effected as of October 29, 2018. The Company filed with FINRA for a name change and symbol change on November 1, 2018. On December 4, 2018, both changes were approved. On November 15, 2018, DEPT-UK executed a Share Purchase Agreement with Thomas Acland, David Downie, William Vernon, Kate Elizabeth Acland, and Martyn Ward for the acquisition of Coffee Global Limited (a/k/a Cafe2u (“Cafe2u”). Cafe2u became a subsidiary of DEPT-UK as a result of the transaction. Cafe2u is a franchised mobile coffee van and has 85 vans in the UK all operating under a master franchise agreement. On December 1, 2018, Coffeesmiths Collective executed a Capital Contribution Agreement with Paul Leisen, Joan Lundgren, John Sweeney, Jacob Muller and Travis Schaffner for the acquisition of Dollop Coffee, LLC (“Dollop”). Dollop became a subsidiary of Coffeesmiths Collective as a result of the transaction. Dollop has coffee cafes and provides roasting and distribution and has 16 locations in Chicago, Illinois. On December 1, 2018, DEPT-UK executed a Share Purchase Agreement with Silverstream Investments Ltd. for the acquisition of The Roastery Department Ltd. (“The Roastery”). The Roastery became a subsidiary of DEPT-UK as a result of the transaction. The Roastery is a roastery and has one location in the UK. On various dates, DEPT-UK executed various share purchase agreements and asset purchase agreements with various third parties for coffee shops, roastery, bakery and assets, as applicable. The acquired entities became subsidiaries of DEPT-UK. The acquired assets were incorporated into the operations of DEPT-UK. These acquisitions, in aggregate, were for $783,869 in cash and deferred cash payments of $594,692.
Nature of Operations	Nature of Operations We are in the specialty coffee industry, specifically with company-operated stores. The Company generates revenue through sales at forty-six company-operated stores in the UK and the US. 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 Coffeesmiths Collectives and its subsidiaries, DEPT-UK, DCIA, DEPT-IL and DEPT-UK’s subsidiaries, Tapped, Bea’s, Cafe2u, The Roastery, Dept. Cold Brew and others. All significant inter-company balances and transactions have been eliminated in consolidation.
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.
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. The Company has no cash in excess of FDIC limits in the US and Financial Services Compensation Scheme in the UK.
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 recorded an allowance for doubtful accounts as of December 31, 2018 of $45,002 and, as December 31, 2017, and August 31, 2017, no allowance for doubtful accounts was recorded.
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 five years for all assets, 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 year ended December 31, 2018, the four months ended December 31, 2017, and the year ended August 31, 2017, advertising expense was $54,087, $12,548, and $39,628, 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 December 31, 2018, tax years 2014 - 2018 remain open for IRS audit and tax years 2015–2018 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 December 31, 2018, December 31, 2017, and August 31, 2017.
Foreign Currency Translation and Transactions	Foreign Currency Translation and Transactions The British Pound (“£”) is the functional currency of DEPT-UK and the UK operations 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 shareholders’ 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 shareholders’ equity that, under U.S. GAAP, are excluded from net loss. As of December 31, 2018, the exchange rate between U.S. Dollars and British Pounds was US$1.28 = £1.00, and the weighted average exchange rate for the year ended December 31, 2018 was US$1.31 = £1.00. As of December 31, 2017, the exchange rate between U.S. Dollars and British Pounds was US$1.35 = £1.00, and the weighted average exchange rate for the four months ended December 31, 2017 was US$1.32 = £1.00. As of August 31, 2017, the exchange rate between U.S. Dollars and British Pounds was US$1.29 = £1.00, and the weighted average exchange rate for the year ended August 31, 2017 was US$1.31 = £1.00. For the acquisitions described herein, the weighted average exchange rates varied by each acquisition based on the date of acquisition exchange rate.
Going Concern	Going Concern The Company had net loss attributable to common shareholders for the year ended December 31, 2018 of $2,678,222 and a working capital deficit as of December 31, 2018 of $744,166, and has cash used in operations of $3,411,266 for the year ended December 31, 2018. In addition, as of December 31, 2018, the Company had a stockholders’ deficit and accumulated deficit of $3,113,918 and $5,964,764, respectively. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. The accompanying consolidated 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 consolidated 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 December 31, 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.

Acquisitions (Tables)

Acquisitions (Tables)	12 Months Ended
	Dec. 31, 2018
Schedule of Pro-Forma Financial Information	For the Year Ended December 31, 2018 Coffeesmiths Other Pro-forma Collective Tapped Bea’s Cafe2u Roastery Dollop Acquisitions Adjustments Totals Revenue, net $ 6,014,245 $ 1,810,171 $ 2,004,068 $ 1,703,889 $ 654,780 $ 10,515,437 $ 1,806,903 $ - $ 24,509,493 Operating expenses 7,617,992 1,887,572 2,801,588 1,937,149 830,405 10,920,579 1,912,732 - 27,908,017 Loss from operations (1,603,747 ) (77,401 ) (797,520 ) (233,260 ) (175,625 ) (405,142 ) (105,829 ) - (3,398,524 ) Other income (expense) (70,996 ) (1,199 ) - - - - - - (72,195 ) Loss before income taxes (1,674,743 ) (78,600 ) (797,520 ) (233,260 ) (175,625 ) (405,142 ) (105,829 ) - (3,470,719 ) Net loss attributable to common shareholders $ (1,674,743 ) $ (78,600 ) $ (797,520 ) $ (233,260 ) $ (175,625 ) $ (405,142 ) $ (105,829 ) $ - $ (3,470,719 ) Net loss per common share - basic $ (0.01 ) $ (0.02 ) Weighted average number of common shares outstanding during the period - basic 208,288,685 208,288,685 For the Year Ended December 31, 2017 Coffeesmiths Other Pro-forma Collective Tapped Bea’s Cafe2u Roastery Dollop Acquisitions Adjustments Totals Revenue, net $ 4,778,866 $ 2,208,971 $ 2,471,550 $ 3,206,101 $ 529,559 $ 10,515,437 $ 2,182,833 $ - $ 25,893,317 Operating expenses 5,852,095 2,058,828 2,885,938 3,180,131 783,134 10,920,579 2,129,158 - 27,809,862 Loss from operations (1,073,229 ) 150,143 (414,388 ) 25,970 (253,575 ) (405,142 ) 53,675 - (1,916,545 ) Other income (expense) (410 ) (873 ) - - - - - - (1,284 ) Loss before income taxes (1,073,639 ) 149,270 (414,388 ) 25,970 (253,575 ) (405,142 ) 53,675 - (1,917,829 ) Net loss attributable to common shareholders $ (1,073,639 ) $ 149,270 $ (414,388 ) $ 25,970 $ (253,575 ) $ (405,142 ) $ 53,675 $ - $ (1,917,829 ) Net loss per common share - basic $ (0.01 ) $ (0.01 ) Weighted average number of common shares outstanding during the period - basic 207,100,000 207,100,000
Share Purchase Agreements And Assets Purchase Agreements [Member]
Schedule of Fair Values of the Assets and Liabilities Assumed at the Acquisition Date	The acquired assets were incorporated into the operations of DEPT-UK. These acquisitions, in the aggregate, were for $660,404 in cash and deferred cash payments of $594,692. See Note 1 and 7. Consideration given: Cash given $ 783,869 Deferred consideration 594,692 Total consideration given $ 1,255,096 Fair value of identifiable assets acquired, and liabilities assumed: Cash $ 112,252 Accounts receivable, net 11,823 Inventory 14,519 Prepaid expenses 5,338 Fixed assets, net 230,360 Deposits 34,854 Accounts payable (23,627 ) Accrued expenses (253,034 ) Taxes payable (39,399 ) Loans (31,651 ) Deferred taxes (11,942 ) Other long-term liabilities (1,249 ) Total identifiable net assets (158,124 ) Goodwill 1,413,220 Total consideration $ 1,255,096
Tapped and Packed Ltd [Member]
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 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 (192,645 ) Short-term note payable (200,804 ) Deferred taxes (1,184 ) Total identifiable net liabilities 142,748 Goodwill 2,013,254 Total consideration $ 2,156,002
Bea's of Bloomsbury Limited [Member]
Schedule of Fair Values of the Assets and Liabilities Assumed at the Acquisition Date	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
Coffee Global Limited [Member]
Schedule of Fair Values of the Assets and Liabilities Assumed at the Acquisition Date	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 $ 458,299 Deferred loan 545,594 Total consideration given $ 1,003,893 Fair value of identifiable assets acquired, and liabilities assumed: Cash $ 1,867 Accounts receivable 39,829 Inventory 12,461 Prepaid expenses 12,615 Fixed assets, net 14,313 Accrued expenses (269,315 ) Taxes payable (46 ) Total identifiable net liabilities (188,276 ) Goodwill 1,192,169 Total consideration $ 1,003,893
Roastery Department Ltd [Member]
Schedule of Fair Values of the Assets and Liabilities Assumed at the Acquisition Date	The following table summarizes the consideration given by the Company and the provisional fair values of the assets and liabilities assumed at the acquisition date. Consideration given: Shares given $ 3,506,433 Total consideration given $ 3,506,433 Fair value of identifiable assets acquired, and liabilities assumed: Cash $ 30,497 Accounts receivable 122,100 Prepaid expenses (337 ) Fixed assets, net 117,137 Accounts payable (51,404 ) Accrued expenses (580,665 ) Taxes payable 97,302 Total identifiable net liabilities (265,370 ) Goodwill 3,771,803 Total consideration $ 3,506,433
Dollop Coffee, LLC [Member]
Schedule of Fair Values of the Assets and Liabilities Assumed at the Acquisition Date	The following table summarizes the consideration given by the Company and the provisional fair values of the assets and liabilities assumed at the acquisition date. Consideration given: Cash given $ 1,000,000 Shares given 50,000 Total consideration given $ 1,050,000 Fair value of identifiable assets acquired, and liabilities assumed: Cash $ 91,841 Accounts receivable 51,768 Inventory 172,368 Loan receivable 6,130 Prepaid expenses 30,951 Fixed assets, net 1,156,486 Accounts payable (213,974 ) Accrued expenses (251,372 ) Taxes payable (89,481 ) Loans payable, current portion (133,810 ) Loans payable, non-current portion (1,303,988 ) Total identifiable net liabilities (483,082 ) Percentage of company acquired 51 % Total identifiable net liabilities acquired (246,372 ) Goodwill 1,296,372 Total consideration $ 1,050,000

Inventory (Tables)

Inventory (Tables)	12 Months Ended
	Dec. 31, 2018
Inventory Disclosure [Abstract]
Schedule of Inventory	The inventory is as follows: December 31, December 31, August 31, 2018 2017 2017 Consumable products $ 73,758 $ 39,775 $ 17,894 Cold brew 9,687 - - Retail products 34,333 18,030 24,117 Food and drinks 274,046 39,133 5,466 Total inventory $ 391,824 $ 96,938 $ 47,477

Fixed Assets (Tables)

Fixed Assets (Tables)	12 Months Ended
	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Schedule of 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, as reflected in the table below: December 31, December 31, August 31, 2018 2017 2017 Computer equipment $ 81,783 $ 88,484 $ 62,038 Motor vehicles 63,481 - - Office equipment 37,307 22,599 22,526 Site furniture, fixtures and fittings 797,509 454,070 366,661 Leasehold improvements 4,957,158 1,808,104 1,606,067 Site equipment and machinery 730,172 499,831 236,972 Subtotal 6,667,410 2,873,088 2,294,264 Less: Accumulated depreciation (1,297,274 ) (897,016 ) (622,088 ) Fixed assets, net $ 5,370,137 $ 1,976,072 $ 1,672,176

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Finite Lived Intangible Assets Future Amortization Expense	The future estimated amortization expense is as follows: 2019 $ 7,603 2020 $ - 2021 $ - 2022 $ - 2023 $ - Future $ - Total $ -
Schedule of Goodwill	Balance, August 31, 2017 $ - Acquisitions 2,013,254 Balance, December 31, 2017 2,013,254 Acquisitions 9,371,885 Balance, December 31, 2018 $ 11,385,139

Notes Payable (Tables)

Notes Payable (Tables)	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
Schedule of Notes Payable	The Company has notes payable as of December 31, 2018, December 31, 2017, and August 31, 2017, are as follows: December 31, 2018 December 31, 2017 August 31, 2017 Accrued Accrued Accrued Principal Interest Total Principal Interest Total Principal Interest Total Arch Investments $ 2,194 $ - $ 2,194 $ 2,194 $ - $ 2,194 $ 2,194 $ - $ 2,194 Arch Investments 5,067 - 5,067 5,067 - 5,067 5,067 - 5,067 Arch Investments 5,065 - 5,065 5,065 - 5,065 5,065 - 5,065 Arch Investments 15,873 - 15,873 15,873 - 15,873 15,873 - 15,873 Arch Investments 4,349 - 4,349 4,349 - 4,349 4,349 - 4,349 HSBC 262,158 13,343 275,501 391,898 4,852 396,750 409,718 - 409,718 HSBC 65,159 3,063 68,222 92,281 9,482 101,763 - - - Deij Capital Limited (1) 10,786 - 10,786 11,417 - 11,417 70,079 - 70,079 Chase SBA 191,667 - 191,667 - - - - - - Chase 614,702 - 614,702 - - - - - - Pinnacle 81,385 - 81,385 - - - - - - Schaffner 398,210 - 398,210 - - - - - - Coffee Global Loan (8,724 ) - (8,724 ) - - - - - - BSD LLC Loan 226 - 226 - - - - - - Citibank LOC 65,589 - 65,589 - - - - - - HSBC 15,160 - 15,160 - - - - - - HP Loan 22,644 - 22,644 - - - - - - Total $ 1,751,510 $ 16,406 $ 1,767,916 $ 528,144 $ 14,334 $ 542,478 $ 512,345 $ - $ 512,345 (1) Related party
Schedule of Maturities of Long Term Debt	Maturities of the long-term debt for each of the next five years and thereafter are as follows: Year Ending December 31, 2019 $ 482,417 2020 328,861 2021 281,175 2022 201,374 2023 234,077 Future 223,606 Total $ 1,751,510

Shareholders' Equity - (Tables)

Shareholders' Equity - (Tables)	12 Months Ended
	Dec. 31, 2018
Shareholders Equity -
Schedule of Changes in the Company's Ownership Interest in its Subsidiaries	The following schedule discloses the effects of changes in the Company’s ownership interest in its subsidiaries on the Company’s equity: For the Year Ended December 31, 2018 Net loss attributable to The Coffeesmiths Collective, Inc. $ 2,682,300 Decrease in additional paid in capital related to Recognition of Non-Controlling Interest Attributable to Department of Coffee and Social Affairs Ltd. 4,077 Change in net loss attributable to The Coffeesmiths Collective, Inc. and transfers to Non-Controlling Interest $ 2,678,222

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 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: 2019 $ 2,607,092 2020 2,411,427 2021 2,192,946 2022 1,828,417 2023 1,408,960 Future 3,505,437 Total $ 13,954,279

Revenue Classes (Tables)

Revenue Classes (Tables)	12 Months Ended
	Dec. 31, 2018
Revenue Classes
Schedule of Operating Revenue Classes	Selected financial information for the Company’s operating revenue classes are as follows: For the year For the four For the year ended months ended ended December 31, December 31, August 31, 2018 2017 2017 Revenues: Coffee and complementary food products $ 9,306,337 $ 1,823,938 $ 3,669,307 Coffee school 7,592 3,704 12,425 Management fees 735,917 238,468 498,751 Total $ 10,049,846 $ 2,066,111 $ 4,180,483

Capital Lease Obligations (Tabl

Capital Lease Obligations (Tables)	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
Schedule of Capital Lease Obligations	The Company leases various assets under capital lease. As of December 31, 2018, December 31, 2017, and August 31, 2017, capital lease obligations consisted of the following: December 31, December 31, August 31, 2018 2017 2017 Computer equipment $ - $ - $ 57,128 Office equipment 86,476 - 20,420 Site equipment and machinery 263,469 356,778 355,914 Site fit out costs 23,274 25,358 - Site furniture, fixtures and fittings 58,776 138,454 233,669 Total fixed assets 431,995 520,591 667,131 Less: Accumulated depreciation 106,739 69,857 240,246 Fixed assets, net $ 325,256 $ 450,733 $ 426,885
Schedule of Capital Lease Obligations Future Minimum Payment	Aggregate future minimum rentals under capital leases are as follows: 2019 $ 201,294 2020 190,601 2021 62,972 2022 25,655 2023 - Future - Total 480,522 Less: Interest 59,701 Present value of minimum lease payments 420,821 Less: Current portion of capital lease obligations 175,005 Capital lease obligations, net of current portion $ 245,816

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Schedule of Federal Income Tax	The Company’s tax expense differs from the “expected” tax expense for Federal income tax purposes (computed by applying the United States Federal tax rate of 21% to loss before taxes for fiscal year 2018 and the four months ended December 31, 2017), as follows: December 31, December 31, August 31, 2018 2017 2017 Tax expense (benefit) at the statutory rate Federal $ (30,812 ) $ (9,331 ) $ (45,553 ) Non-U.S. (481,759 ) (3,555 ) (367,468 ) State income taxes, net of federal income tax benefit (11,738 ) (89,615 ) (3,606 ) Non-deductible items - Federal 4,618 - 15,832 Non-U.S. 519,691 102,501 367,468 Change in valuation allowance - - 33,327 Total $ - $ - $ -
Schedule of Deferred Tax Assets And Liabilities	The tax effect of significant components of the Company’s deferred tax assets and liabilities at December 31, 2018 and 2017, are as follows: December 31, December 31, August 31, 2018 2017 2017 Deferred tax assets: Net operating loss carryforward $ 561,409 $ 177,351 $ 30,140 Less: Deferred tax asset valuation allowance (561,409 ) (177,351 ) (30,140 ) Total net deferred taxes $ - $ - $ -

Nature of Operations And Summ_3

Nature of Operations And Summary of Significant Accounting Policies (Details Narrative) - USD ($)	Sep. 02, 2016	Jul. 08, 2016	Dec. 31, 2017	Dec. 31, 2018	Aug. 31, 2017	Aug. 31, 2016
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		796.10%
Number of common stock shares issued
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
Allowance for doubtful accounts receivable				$ 45,002
Advertising expense			12,548	$ 54,087	39,628
Exchange rate				The exchange rate between U.S. Dollars and British Pounds was US$1.28 = £1.00, and the weighted average exchange rate for the year ended December 31, 2018 was US$1.31 = £1.00. As of December 31, 2017, the exchange rate between U.S. Dollars and British Pounds was US$1.35 = £1.00, and the weighted average exchange rate for the four months ended December 31, 2017 was US$1.32 = £1.00. As of August 31, 2017, the exchange rate between U.S. Dollars and British Pounds was US$1.29 = £1.00, and the weighted average exchange rate for the year ended August 31, 2017 was US$1.31 = £1.00.
Net loss			(515,456)	$ (2,678,222)	(1,425,846)
Working capital deficit				744,166
Net cash used in operating activities			(6,135)	(3,411,266)	(731,424)
Shareholders' deficit			(1,997,150)	(3,113,896)	(1,680,834)	$ 550,063
Accumulated deficit			(3,282,461)	$ (5,964,764)	$ (2,766,367)
All Assets [Member]
Estimated useful lives of assets				5 years
Share Purchase Agreements And Assets Purchase Agreements [Member]
Cash payment for acquisition				$ 783,869
Deferred cash payments				$ 594,692
Common Stock [Member]
Number of common stock shares issued					2,936,000
Initial shares of common stock issued				110,000,000
Shareholders' deficit			$ 160,013	$ 62,005	$ 150,036
Atlantik Shares [Member]
Number of common stock shares cancelled				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)

Dec. 02, 2018USD ($)shares

Dec. 02, 2018GBP (£)shares

Nov. 15, 2018USD ($)shares

Nov. 15, 2018GBP (£)shares

May 23, 2018USD ($)$ / sharesshares

May 23, 2018USD ($)$ / sharesshares

Dec. 31, 2017USD ($)

Dec. 31, 2018USD ($)$ / sharesshares

Dec. 31, 2018GBP (£)shares

Aug. 31, 2017USD ($)shares

Jan. 17, 2018shares

Dec. 14, 2017shares

Dec. 05, 2017shares

Preference shares of DEPT-UK issued | shares

79,563

33,488

18,583

Business acquisition consideration transferred, shares issued value

Goodwill

$ 2,013,119

$ 11,385,139

Number of common stock shares issued | shares

Number of common stock value issued

Share Purchase Agreements And Assets Purchase Agreements [Member]

Business acquisition consideration transferred, amount

1,255,096

Payments to acquire business acquisition

783,869

Deferred cash payments

594,692

Tapped and Packed Ltd [Member]

Revenue

1,813,980

Net Income loss

$ 78,765

Bea's Acquisition Agreement [Member]

Business acquisition capital shares acquired by DEPT-UK | shares

1,933,239

1,933,239

Share issued price per shares | $ / shares

$ 0.84

$ 0.84

Business acquisition consideration transferred, shares issued value

$ 1,623,921

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

Bea's Acquisition Agreement [Member]

Business acquisition consideration transferred, amount

$ 1,623,921

Revenue

$ 1,327,064

Net Income loss

575,064

Goodwill

1,698,321

Payments to acquire business acquisition

$ 1,623,921

Coffee Global Limited [Member] | Coffee Global Acquisition Agreement [Member]

Business acquisition consideration transferred, amount

$ 997,350

Revenue

439,494

Net Income loss

35,532

Goodwill

192,169

Coffee Global Limited [Member] | Coffee Global Acquisition Agreement [Member] | Installment One [Member]

Business acquisition consideration transferred, amount

$ 458,299

Business acquisition consideration transferred, shares issued | shares

340,997

340,997

Coffee Global Limited [Member] | Coffee Global Acquisition Agreement [Member] | Installment Two [Member]

Business acquisition consideration transferred, amount

$ 545,594

Percentage of business acquisition consideration, description

Additional consideration (in such sum as to be determined pursuant to the determination of the Completion Accounts in accordance with the provision of the Share Purchase Agreement) to be paid 50% by shares in the Company and 50% in cash up to the maximum total additional consideration sum of £425,000 ($542,038).

Additional consideration (in such sum as to be determined pursuant to the determination of the Completion Accounts in accordance with the provision of the Share Purchase Agreement) to be paid 50% by shares in the Company and 50% in cash up to the maximum total additional consideration sum of £425,000 ($542,038).

Coffee Global Limited [Member] | Coffee Global Acquisition Agreement [Member] | GBP [Member]

Business acquisition consideration transferred, amount | £

£ 825,000

Coffee Global Limited [Member] | Coffee Global Acquisition Agreement [Member] | GBP [Member] | Installment One [Member]

Business acquisition consideration transferred, amount | £

357,000

Coffee Global Limited [Member] | Coffee Global Acquisition Agreement [Member] | GBP [Member] | Installment Two [Member]

Business acquisition consideration transferred, amount | £

£ 468,000

Roastery Department Ltd [Member] | Roastery Acquisition Agreement [Member]

Business acquisition consideration transferred, amount

$ 3,506,433

Business acquisition consideration transferred, shares issued | shares

2,750,000

2,750,000

Revenue

34,227

Net Income loss

24,270

Goodwill

$ 3,771,803

Roastery Department Ltd [Member] | Roastery Acquisition Agreement [Member] | GBP [Member]

Business acquisition consideration transferred, amount | £

£ 2,750,000

Dollop Coffee, LLC [Member]

Business acquisition consideration transferred, shares issued | shares

62,500

62,500

Dollop Coffee, LLC [Member] | Dollop Acquisition Agreement [Member]

Revenue

796,453

Net Income loss

138,870

Goodwill

$ 1,296,372

Business acquisition, percentage

51.00%

Number of common stock shares issued | shares

62,500

62,500

Number of common stock value issued

$ 50,000

Acquisitions - Schedule of Fair

Acquisitions - Schedule of Fair Values of the Assets and Liabilities Assumed at the Acquisition Date (Details) - USD ($)	Dec. 02, 2018	Nov. 15, 2018	Nov. 02, 2018	May 23, 2018	Dec. 31, 2017	Dec. 31, 2018	Aug. 31, 2017
Common stock given
Prepaid expense						$ 135,320
Inventory						235,651
Fixed assets, net						1,808,465
Loan receivable						225,520
Accounts payable						(539,347)
Goodwill					2,013,254	11,385,139
Total consideration					$ 2,013,119	9,372,020
Share Purchase Agreements And Assets Purchase Agreements [Member]
Cash given						783,869
Deferred consideration						594,692
Total consideration given						1,255,096
Cash						112,252
Prepaid expense						5,338
Inventory						14,519
Accounts receivable, net						11,823
Fixed assets, net						230,360
Deposits						34,854
Accounts payable						(23,627)
Accrued expenses						(253,034)
Deferred taxes						(11,942)
Taxes payable						(39,399)
Loans						(31,651)
Other long-term liabilities						(1,249)
Total identifiable net assets						(158,124)
Goodwill						1,413,220
Total consideration						$ 1,255,096
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			(192,645)
Short-term note payable			(200,804)
Deferred taxes			(1,184)
Total identifiable net liabilities			142,748
Goodwill			2,013,254
Total consideration			$ 2,156,002
Bea's Acquisition Agreement [Member]
Cash 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
Coffee Global Acquisition Agreement [Member]
Cash given		$ 458,299
Deferred loan		545,594
Total consideration given		1,003,893
Cash		1,867
Prepaid expense		12,615
Inventory		12,461
Accounts receivable, net		39,829
Fixed assets, net		14,313
Accrued expenses		(269,315)
Taxes payable		(46)
Total identifiable net liabilities		(188,276)
Goodwill		1,192,169
Total consideration		$ 1,003,893
Roastery Acquisition Agreement [Member]
Shares given	$ 3,506,433
Total consideration given	3,506,433
Cash	30,497
Prepaid expense	(337)
Accounts receivable, net	122,100
Fixed assets, net	117,137
Accounts payable	(51,404)
Accrued expenses	(580,665)
Taxes payable	97,302
Total identifiable net liabilities	(265,370)
Goodwill	3,771,803
Total consideration	3,506,433
Dollop Acquisition Agreement [Member]
Cash given	1,000,000
Shares given	50,000
Total consideration given	1,050,000
Cash	91,841
Prepaid expense	30,951
Inventory	172,368
Accounts receivable, net	51,768
Fixed assets, net	1,156,486
Loan receivable	6,130
Accounts payable	(213,974)
Accrued expenses	(251,372)
Taxes payable	(89,481)
Loans payable, current portion	(133,810)
Loans payable, non-current portion	(1,303,988)
Total identifiable net liabilities	(483,082)
Total identifiable net liabilities acquired	(246,372)
Goodwill	1,296,372
Total consideration	$ 1,050,000
Dollop Acquisition Agreement [Member] | Dollop Coffee, LLC [Member]
Percentage of company acquired	51.00%

Acquisitions - Schedule of Pro-

Acquisitions - Schedule of Pro-forma Financial Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Revenue, net	$ 24,509,493	$ 25,893,317
Operating expenses	27,908,017	27,809,862
Loss from operations	(3,398,524)	(1,916,545)
Other income (expense)	(72,195)	(1,284)
Loss before income taxes	(3,470,719)	(1,917,829)
Net loss attributable to common shareholders	$ (3,470,719)	$ (1,917,829)
Net loss per common share - basic	$ (0.02)	$ (0.01)
Weighted average number of common shares outstanding during the period - basic	208,288,685	207,100,000
Other Acquisitions [Member]
Revenue, net	$ 1,806,903	$ 2,182,833
Operating expenses	1,912,732	2,129,158
Loss from operations	(105,829)	53,675
Other income (expense)
Loss before income taxes	(105,829)	53,675
Net loss attributable to common shareholders	(105,829)	53,675
Pro-forma Adjustments [Member]
Revenue, net
Operating expenses
Loss from operations
Other income (expense)
Loss before income taxes
Net loss attributable to common shareholders
Coffeesmiths [Member]
Revenue, net	6,014,245	4,778,866
Operating expenses	7,617,992	5,852,095
Loss from operations	(1,603,747)	(1,073,229)
Other income (expense)	(70,996)	(410)
Loss before income taxes	(1,674,743)	(1,073,639)
Net loss attributable to common shareholders	$ (1,674,743)	$ (1,073,639)
Net loss per common share - basic	$ (0.01)	$ (0.01)
Weighted average number of common shares outstanding during the period - basic	208,288,685	207,100,000
Tapped and Packed Ltd [Member]
Revenue, net	$ 1,810,171	$ 2,208,971
Operating expenses	1,887,572	2,058,828
Loss from operations	(77,401)	150,143
Other income (expense)	(1,199)	(873)
Loss before income taxes	(78,600)	149,270
Net loss attributable to common shareholders	(78,600)	149,270
Bea's [Member]
Revenue, net	2,004,068	2,471,550
Operating expenses	2,801,588	2,885,938
Loss from operations	(797,520)	(414,388)
Other income (expense)
Loss before income taxes	(797,520)	(414,388)
Net loss attributable to common shareholders	(797,520)	(414,388)
Cafe2u [Member]
Revenue, net	1,703,889	3,206,101
Operating expenses	1,937,149	3,180,131
Loss from operations	(233,260)	25,970
Other income (expense)
Loss before income taxes	(233,260)	25,970
Net loss attributable to common shareholders	(233,260)	25,970
Roastery Department Ltd [Member]
Revenue, net	654,780	529,559
Operating expenses	830,405	783,134
Loss from operations	(175,625)	(253,575)
Other income (expense)
Loss before income taxes	(175,625)	(253,575)
Net loss attributable to common shareholders	(175,625)	(253,575)
Dollop Coffee, LLC [Member]
Revenue, net	10,515,437	10,515,437
Operating expenses	10,920,579	10,920,579
Loss from operations	(405,142)	(405,142)
Other income (expense)
Loss before income taxes	(405,142)	(405,142)
Net loss attributable to common shareholders	$ (405,142)	$ (405,142)

Inventory (Details Narrative)

Inventory (Details Narrative) - USD ($)	Dec. 31, 2018	Dec. 31, 2017	Aug. 31, 2017
Inventory Disclosure [Abstract]
Inventory	$ 391,824	$ 96,938	$ 47,477

Inventory - Schedule of Invento

Inventory - Schedule of Inventory (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017	Aug. 31, 2017
Inventory	$ 391,824	$ 96,938	$ 47,477
Consumable Products [Member]
Inventory	73,758	39,775	17,894
Cold Brew [Member]
Inventory	9,687
Retail Products [Member]
Inventory	34,333	18,030	24,117
Food and Drinks [Member]
Inventory	$ 274,046	$ 39,133	$ 5,466

Fixed Assets (Details Narrative

Fixed Assets (Details Narrative) - USD ($)	4 Months Ended	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2018	Aug. 31, 2017
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 99,460	$ 539,539	$ 183,374

Fixed Assets - Schedule of Fixe

Fixed Assets - Schedule of Fixed Assets (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017	Aug. 31, 2017
Fixed assets, gross	$ 6,667,410	$ 2,873,088	$ 2,294,264
Less: Accumulated depreciation	(1,297,274)	(897,016)	(622,088)
Fixed assets, net	5,370,135	1,976,072	1,672,176
Computer Equipment [Member]
Fixed assets, gross	81,783	88,484	62,038
Motor Vehicles [Member]
Fixed assets, gross	63,481
Office Equipment [Member]
Fixed assets, gross	37,307	22,599	22,526
Site Furniture, Fixtures and Fittings [Member]
Fixed assets, gross	797,509	454,070	366,661
Leasehold Improvements [Member]
Fixed assets, gross	4,957,158	1,808,104	1,606,067
Site Equipment and Machinery [Member]
Fixed assets, gross	$ 730,172	$ 499,831	$ 236,972

Intangible Assets (Details Narr

Intangible Assets (Details Narrative) - USD ($)	4 Months Ended	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2018	Aug. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 7,271	$ 3,497	$ 2,357
Goodwill	$ 2,013,119	$ 11,385,139

Intangible Assets - Schedule of

Intangible Assets - Schedule of Finite Lived Intangible Assets Future Amortization Expense (Details)	Dec. 31, 2018USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2019	$ 7,603
2020
2021
2022
2023
Future
Total

Intangible Assets - Schedule _2

Intangible Assets - Schedule of Goodwill (Details) - USD ($)	4 Months Ended	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Balance, beginning		$ 2,013,254
Acquisitions	2,013,254	9,371,885
Balance, ending	$ 2,013,254	$ 11,385,139

Notes Payable (Details Narrativ

Notes Payable (Details Narrative)	Aug. 09, 2018USD ($)	Feb. 13, 2018USD ($)	Oct. 17, 2017USD ($)	Jul. 28, 2017USD ($)	May 31, 2017USD ($)shares	May 31, 2017GBP (£)shares	Sep. 30, 2016USD ($)shares	Sep. 30, 2016GBP (£)shares	Sep. 08, 2016GBP (£)	Sep. 02, 2016USD ($)shares	Jul. 28, 2016USD ($)	Jul. 01, 2014USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2018GBP (£)	Dec. 31, 2017USD ($)	Dec. 31, 2017GBP (£)	Aug. 31, 2017USD ($)	Aug. 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													$ 482,417		$ 172,375		$ 139,419
Notes payable - non current													1,258,306		344,361		371,886
DEPT-UK [Member]
Notes payable - current													105,834
Notes payable - non current													211,975
HSBC [Member]
Debt Instrument, Term									5 years		4 years
Debt Interest rate									5.51%		4.50%
Debt amount											$ 437,992		264,587		391,828		409,718
Loan initially drawn amount											$ 115,767
HSBC [Member] | DEPT-UK [Member]
Debt amount													23,356		68,925
Notes payable - current													129,814
Notes payable - non current													41,826
Chase SBA [Member]
Debt Instrument, Term				10 years
Debt Interest rate				6.51%
Debt amount				$ 217,500									191,666
Notes payable - current													191,667
Notes payable - non current													161,960
Chase [Member]
Debt Instrument, Term	5 years
Debt Interest rate	8.35%
Debt amount	$ 650,000												614,702
Notes payable - current													614,702
Notes payable - non current													506,810
Travis Schaffner [Member]
Debt Interest rate			1.83%
Debt amount			$ 449,054										398,210
Notes payable - current													60,000
Notes payable - non current													338,210
Debt maturity date			Jan. 20, 2026
Pinnacle Capital Partners [Member]
Debt Instrument, Term		5 years
Debt Interest rate		6.00%
Debt amount		$ 101,700											81,385
Notes payable - current													26,346
Notes payable - non current													55,039
Nami Shams [Member] | Promissory Note One [Member]
Debt amount													2,194		2,194		2,194							$ 2,194
Nami Shams [Member] | Promissory Note Two [Member]
Debt amount													5,067		5,067		5,067						$ 5,067
Nami Shams [Member] | Promissory Note Three [Member]
Debt amount													5,065		5,065		5,065					$ 5,065
Nami Shams [Member] | Promissory Note Four [Member]
Debt amount													15,873		15,873		15,873				$ 15,873
Nami Shams [Member] | Promissory Note Five [Member]
Debt amount													$ 4,349		$ 4,349		$ 4,349			$ 4,349
GBP [Member] | HSBC [Member]
Debt amount | £									£ 90,000					£ 249,067		£ 290,243		£ 317,941	£ 352,500
Loan initially drawn amount | £																			£ 93,178
Deij Capital [Member]
Debt Instrument, Term												3 years
Debt Interest rate												0.00%
Debt amount												$ 171,437
Deij Capital [Member] | Preference Shares [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
Deij Capital [Member] | GBP [Member] | Preference Shares [Member]
Note payable balance due converted into shares, value | £						£ 51,500

Notes Payable - Schedule of Not

Notes Payable - Schedule of Notes Payable (Details) - USD ($)		Dec. 31, 2018	Dec. 31, 2017	Aug. 31, 2017
Principal, current		$ 1,751,510	$ 528,144	$ 512,345
Accrued Interest, current		16,406	14,334
Total, current		482,417	172,375	139,419
Arch Investments One [Member]
Principal, current		2,194	2,194	2,194
Accrued Interest, current
Total, current		2,194	2,194	2,194
Arch Investments Two [Member]
Principal, current		5,067	5,067	5,067
Accrued Interest, current
Total, current		5,067	5,067	5,067
Arch Investments Three [Member]
Principal, current		5,065	5,065	5,065
Accrued Interest, current
Total, current		5,065	5,065	5,065
Arch Investments Four [Member]
Principal, current		15,873	15,873	15,873
Accrued Interest, current
Total, current		15,873	15,873	15,873
Arch Investments Five [Member]
Principal, current		4,349	4,349	4,349
Accrued Interest, current
Total, current		4,349	4,349	4,349
HSBC One [Member]
Principal, current		262,158	391,898	409,718
Accrued Interest, current		13,343	4,852
Total, current		275,501	396,750	409,718
HSBC Two [Member]
Principal, current		65,158	92,281
Accrued Interest, current		3,068	9,482
Total, current		68,222	101,763
Deij Capital [Member]
Principal, current	[1]	10,786	11,417	70,079
Accrued Interest, current	[1]
Total, current	[1]	10,786	11,417	70,079
Chase SBA [Member]
Principal, current		191,667
Accrued Interest, current
Total, current		191,667
Chase [Member]
Principal, current		614,702
Accrued Interest, current
Total, current		614,702
Pinnacle [Member]
Principal, current		81,385
Accrued Interest, current
Total, current		81,385
Schaffner [Member]
Principal, current		398,210
Accrued Interest, current
Total, current		398,210
Coffee Global Loan [Member]
Principal, current		(8,724)
Accrued Interest, current
Total, current		(8,724)
BSD LLC Loan [Member]
Principal, current		226
Accrued Interest, current
Total, current		226
Citibank LOC [Member]
Principal, current		65,589
Accrued Interest, current
Total, current		65,589
HP Loan [Member]
Principal, current		15,160
Accrued Interest, current
Total, current		15,160
HSBC Three [Member]
Principal, current		22,644
Accrued Interest, current
Total, current		$ 22,644
[1]	Related party

Notes Payable - Schedule of Mat

Notes Payable - Schedule of Maturities of Long-term Debt (Details)	Dec. 31, 2018USD ($)
Notes Payable - Schedule Of Maturities Of Long-term Debt
2019	$ 482,417
2020	328,861
2021	281,175
2022	201,374
2023	234,077
Future	223,606
Total	$ 1,751,510

Related Parties Transactions (D

Related Parties Transactions (Details Narrative)	Dec. 21, 2018USD ($)	Dec. 31, 2018GBP (£)	Aug. 31, 2017USD ($)	Aug. 31, 2017GBP (£)	Dec. 31, 2018USD ($)	Dec. 31, 2018GBP (£)	Dec. 31, 2017USD ($)	Dec. 31, 2017GBP (£)	Aug. 31, 2017GBP (£)
Allesch-Taylor [Member]
Due to related party			$ 41,174		$ 37,698		$ 39,667
Lopez [Member]
Due to related party			893		$ 25,581		665
Dee Light Bakery Limited [Member]
Ownership percentage					50.00%	50.00%
Roastery Department Ltd [Member]
Payables to related party			1,198,811
Sales			530,780
Receivables from related party
Deij Capital [Member]
Notes payable			70,079		$ 0		$ 11,413
Mr. Shahid [Member]
Payables to related party			67,803
MDG [Member]
Company advanced to other party	$ 511,738
Percentage on option to purchase of share capital	100.00%
Option expiration date	Dec. 20, 2038
GBP [Member] | Allesch-Taylor [Member]
Due to related party | £						£ 28,777		£ 29,383	£ 31,951
GBP [Member] | Roastery Department Ltd [Member]
Purchases of cakes, value | £		£ 217,418
Payables to related party | £									930,277
Receivables from related party | £
GBP [Member] | Deij Capital [Member]
Notes payable | £						£ 0		£ 8,454	£ 56,454
GBP [Member] | MDG [Member]
Company advanced to other party	$ 401,402
Options to acquire entity	$ 1
Dee Light Bakery Limited [Member]
Purchases of cakes, value			$ 194,352
Dee Light Bakery Limited [Member] | GBP [Member]
Purchases of cakes, value | £				£ 150,817

Shareholders' Equity (Details N

Shareholders' Equity (Details Narrative)	Dec. 02, 2018USD ($)shares	Dec. 02, 2018GBP (£)shares	May 23, 2018shares	Jan. 17, 2018USD ($)shares	Dec. 14, 2017USD ($)shares	Dec. 14, 2017GBP (£)shares	Dec. 05, 2017USD ($)shares	Dec. 05, 2017GBP (£)shares	Feb. 28, 2017USD ($)shares	Feb. 28, 2017GBP (£)shares	Dec. 31, 2017USD ($)$ / sharesshares	Dec. 31, 2017GBP (£)	Dec. 31, 2018USD ($)$ / sharesshares	Dec. 31, 2018GBP (£)	Aug. 31, 2017USD ($)$ / sharesshares
Common stock, shares authorized											250,000,000		250,000,000		250,000,000
Outstanding preference shares issued for related party											1,708,209		1,603,460		368,209
Non- controlling interest | $											$ 638		$ 4,077		$ 1,230
Proceeds from issuance of preferred stock | $				$ 111,061	$ 45,000		$ 25,000
Preferred stock, shares issued				79,563	33,488	33,488	18,583	18,583
Roastery Department Ltd [Member]
Proceeds from issuance of preferred stock | $	$ 3,506,433
Preferred stock, shares issued	2,750,000	2,750,000
Deij Capital [Member]
Preference shares issued to exchange debt, shares									51,500	51,500
Preference shares issued to exchange debt | $									$ 36,500
DEPT-UK [Member]
Non- controlling interest rate													0.20%
Proceeds from issuance of preferred stock | $											$ 26,558		$ 10,592,782
Preferred stock, shares issued													10,934,594
DEPT-UK [Member]
Preferred stock, shares issued											20,000
DEPT-UK [Member]
Preference shares, shares authorized											25,000,000		25,000,000		25,000,000
Preference shares, par value | $ / shares											$ 1		$ 1		$ 1
Preference shares, Outstanding											3,575,078		14,509,672		1,642,826
Preferred stock, shares issued											3,575,078		14,509,672		1,642,826
DEPT-UK [Member] | Preference Shares [Member]
Preference shares, Outstanding											3,575,078		14,509,672		1,642,826
GBP [Member]
Preference shares, par value | $ / shares													$ 1
Proceeds from issuance of preferred stock | £						£ 33,488		£ 18,583
GBP [Member] | Roastery Department Ltd [Member]
Proceeds from issuance of preferred stock | £		£ 2,750,000
GBP [Member] | Deij Capital [Member]
Preference shares issued to exchange debt | £										£ 51,500
GBP [Member] | DEPT-UK [Member]
Proceeds from issuance of preferred stock | £												£ 20,000		£ 8,184,574
Dollop Coffee, LLC [Member]
Number of common stock shares issued for acquisitions	62,500	62,500
Third Parties [Member]
Number of common stock shares issued for acquisitions			1,932,239
Maximum [Member]
Common stock, shares authorized													250,000,000
Preference shares, shares authorized													25,000,000

Shareholders' Equity - Schedule

Shareholders' Equity - Schedule of Changes in the Company's Ownership Interest in its Subsidiaries (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Aug. 31, 2017
Equity [Abstract]
Net loss attributable to The Coffeesmiths Collective, Inc.	$ 2,682,300
Decrease in additional paid in capital related to Recognition of Non-Controlling Interest Attributable to Department of Coffee and Social Affairs Ltd.	4,077	$ 85,292
Change in net loss attributable to The Coffeesmiths Collective, Inc. and transfers to Non-Controlling Interest	$ 2,678,222

Commitments and Contingencies_2

Commitments and Contingencies (Details Narrative) - USD ($)	4 Months Ended	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2018	Aug. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Rent expense	$ 252,528	$ 1,488,265	$ 463,655

Commitments and Contingencies -

Commitments and Contingencies - Schedule of Future Minimum Lease Payments (Details)	Dec. 31, 2018USD ($)
Commitments and Contingencies Disclosure [Abstract]
2019	$ 2,607,092
2020	2,411,427
2021	2,192,946
2022	1,828,417
2023	1,408,960
Future	3,505,437
Total	$ 13,954,279

Concentrations (Details Narrati

Concentrations (Details Narrative)	4 Months Ended		12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017GBP (£)	Dec. 31, 2018USD ($)	Dec. 31, 2018GBP (£)	Aug. 31, 2017USD ($)	Aug. 31, 2017GBP (£)
Sales revenue	$ 2,066,111		$ 10,049,846		$ 4,180,483
One Customer [Member]
Sales revenue	$ 295,659		$ 535,785		$ 557,416
Contract expiry date			Feb. 28, 2020	Feb. 28, 2020
One Customer [Member] | GBP [Member]
Sales revenue | £		£ 223,476		£ 408,996		£ 426,180
Sale revenue, percentage	14.30%	14.30%	5.30%	5.30%	13.30%	13.30%

Revenue Classes - Schedule of O

Revenue Classes - Schedule of Operating Revenue Classes (Details) - USD ($)	4 Months Ended	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2018	Aug. 31, 2017
Revenues	$ 2,066,111	$ 10,049,846	$ 4,180,483
Coffee and Complementary Food Products [Member]
Revenues	1,823,938	9,306,337	3,669,307
Coffee School [Member]
Revenues	3,704	7,592	12,425
Management Fees [Member]
Revenues	$ 238,468	$ 735,917	$ 498,751

Capital Lease Obligations - Sch

Capital Lease Obligations - Schedule of Capital Lease Obligations (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017	Aug. 31, 2017
Total fixed assets	$ 6,667,410	$ 2,873,088	$ 2,294,264
Less: Accumulated depreciation	1,297,274	897,016	622,088
Fixed assets, net	5,370,135	1,976,072	1,672,176
Computer Equipment [Member]
Total fixed assets	81,783	88,484	62,038
Office Equipment [Member]
Total fixed assets	37,307	22,599	22,526
Capital Lease Obligations [Member]
Total fixed assets	431,995	520,591	667,131
Less: Accumulated depreciation	106,739	69,857	240,246
Fixed assets, net	325,256	450,733	426,885
Capital Lease Obligations [Member] | Computer Equipment [Member]
Total fixed assets			57,128
Capital Lease Obligations [Member] | Office Equipment [Member]
Total fixed assets	86,476		20,420
Capital Lease Obligations [Member] | Site Equipment and Machinery [Member]
Total fixed assets	263,469	356,778	355,914
Capital Lease Obligations [Member] | Site Fit Out Costs [Member]
Total fixed assets	23,274	25,358
Capital Lease Obligations [Member] | Site Furniture, Fixtures and Fittings [Member]
Total fixed assets	$ 58,776	$ 138,454	$ 233,669

Capital Lease Obligations - S_2

Capital Lease Obligations - Schedule of Capital Lease Obligations Future Minimum Payment (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017	Aug. 31, 2017
Debt Disclosure [Abstract]
2019	$ 201,294
2020	190,601
2021	62,972
2022	25,655
2023
Future
Total	480,522
Less: Interest	59,701
Present value of minimum lease payments	420,821
Less: Current portion of capital lease obligations	175,005	$ 237,874	$ 116,146
Capital lease obligations, net of current portion	$ 245,816

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	4 Months Ended	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2018	Aug. 31, 2017
Income Tax Disclosure [Abstract]
Net operating loss carry forwards	$ 300,416	$ 919,868	$ 88,646
Net operating loss carry forwards expiration		expires through the year 2039
Federal tax rate		21.00%
Valuation allowance	100.00%	100.00%
Deferred tax assets valuation allowance	$ 177,351	$ 561,409	$ 30,140
Income tax rate description		On December 22, 2017, the United States Government passed new tax legislation that, among other provisions, will lower the corporate tax rate from 34% to 21%.
Corporate tax rate		21.00%

Income Taxes - Schedule of Fede

Income Taxes - Schedule of Federal Income Tax (Details) - USD ($)	4 Months Ended	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2018	Aug. 31, 2017
Income Tax Disclosure [Abstract]
Federal	$ (9,331)	$ (30,812)	$ (45,553)
Non-U.S.	(3,555)	(481,759)	(367,468)
State income taxes, net of federal income tax benefit	(89,615)	(11,738)	(3,606)
Federal		4,618	15,832
Non-U.S.	102,501	519,691	367,468
Change in valuation allowance			33,327
Total

Income Taxes - Schedule of Defe

Income Taxes - Schedule of Deferred Tax Assets And Liabilities (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017	Aug. 31, 2017
Income Tax Disclosure [Abstract]
Net operating loss carryforward	$ 561,409	$ 177,351	$ 30,140
Less: Deferred tax asset valuation allowance	(561,409)	(177,351)	(30,140)
Total net deferred taxes

Subsequent Events (Details Narr

Subsequent Events (Details Narrative)	4 Months Ended		12 Months Ended
	Apr. 15, 2019GBP (£)CoffeeShops	Dec. 31, 2017USD ($)	Dec. 31, 2018USD ($)	Aug. 31, 2017USD ($)
Value of trademark and assets acquired | $		$ 4,779
Subsequent Event [Member] | GBP [Member]
Number of coffee shops acquired | CoffeeShops	18
Value of trademark and assets acquired | £	£ 5,700,000