| 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 12 Months Ended |
| Sep. 30, 2017 |
| Summary Of Significant Accounting Policies Policies | |
| Basis of presentation | Basis of presentation The Company reports revenue
and expenses using the accrual method of accounting for financial and tax reporting purposes. |
| Earnings (Loss) Per Share | Earnings (Loss) Per Share Basic net income (loss) per
share amounts are computed based on the weighted average number of shares actually outstanding. Diluted net income (loss) per share
amounts are computed using the weighted average number of common shares and common equivalent shares outstanding as if shares had
been issued on the exercise of any common share rights unless the exercise becomes antidilutive and then only the basic per share
amounts are shown in the report. |
| Estimates and Assumptions | Estimates and Assumptions Management uses estimates
and assumptions in preparing financial statements in accordance with generally accepted accounting principles. Those estimates
and assumptions affect the reported amounts of the assets and liabilities, the disclosure of contingent assets and liabilities,
and the reported revenues and expenses. Actual results could vary from the estimates that were assumed in preparing these financial
statements. |
| Cash and Cash Equivalents | Cash and Cash Equivalents The Company considers all
highly liquid investments with an original maturity of three months or less to be cash equivalents. |
| Revenue Recognition | Revenue Recognition We recognize revenue for
sales in accordance with ASC 605-10 when persuasive evidence of an arrangement exists, delivery has occurred or services have been
rendered, prices are fixed or determinable, and collectability is reasonably assured. Revenue is recognized for
sales transacted when the customer receives and pays for the merchandise at the register. For sales where we ship the merchandise
to the customer revenue is recognized at the time the customer receives the product. Amounts related to shipping and handling that
are billed to customers are recorded in net sales, and the related costs are recorded in cost of goods sold in the Consolidated
Statement of Operations. Revenues are presented net of estimated returns and any taxes collected from customers and remitted to
governmental authorities. |
| Classification of Expenses | Classification of Expenses Cost of goods sold and occupancy expenses
include the following:
● the cost of merchandise;
● inventory shortage and valuation adjustments;
● freight charges;
● shipping and handling costs;
● costs associated with our sourcing operations, including payroll and related benefits;
● production costs;
● insurance costs related to merchandise; and
● rent, occupancy, depreciation, and amortization related to our store operations, distribution centers, and certain corporate functions |
| Inventory | Inventory The Company currently holds
$0 of inventory. Inventories are stated at lower of cost or market value. Cost is determined on a weighted average method. We do
have a commitment to buy $437,552 of inventory over the next 3 years under the terms of our licensing agreement. |
| Income Taxes | Income Taxes The Company accounts for
its income taxes in accordance with ASC No. 740, “Income Taxes”. Under Statement 740, a liability method is used whereby
deferred tax assets and liabilities are determined based on temporary differences between basis used for financial reporting and
income tax reporting purposes. Income taxes are provided based on tax rates in effect at the time such temporary differences are
expected to reverse. A valuation allowance is provided for certain deferred tax assets if it is more likely than not, that the
Company will not realize the tax assets through future operations. |
| Depreciation, Amortization and Capitalization | Depreciation, Amortization and Capitalization Property and equipment is
stated at cost. Depreciation is computed by the straight-line method over estimated useful lives (3-7 years). Intellectual property
assets are stated at their fair value acquisition cost. Amortization of intellectual property assets is calculated by the residual
balance method over their estimated useful lives (15 years). Amortization of our website is calculated by the residual balance
method over their estimated useful lives (5 years). Historical costs are reviewed and evaluated for the net realizable value of
the assets. The carrying amount of all long-lived assets is evaluated periodically to determine if adjustment to the depreciation
and amortization period or the unamortized balance is warranted. Based upon its most recent analysis, the Company believes that
no impairment of long-lived assets existed at September 30, 2017. Long-lived assets such as
property and equipment and identifiable intangibles are reviewed for impairment whenever facts and circumstances indicate that
the carrying value may not be recoverable. When required impairment losses on assets to be held and used are recognized based on
the fair value of the asset. The fair value is determined based on estimates of future cash flows, market value of similar assets,
if available, or independent appraisals, if required. If the carrying amount of the long-lived asset is not recoverable from its
undiscounted cash flows, an impairment loss is recognized for the difference between the carrying amount and fair value of the
asset. When fair values are not available, the Company estimates fair value using the expected future cash flows discounted at
a rate commensurate with the risk associated with the recovery of the assets. We did not recognize any impairment losses for any
periods presented. |
| Foreign Currency Translation | Foreign Currency Translation The functional currency of
the Company is Great British Pounds (GBP). Assets and liabilities of our operations are translated into United States dollar equivalents
using the exchange rates in effect at the balance sheet date. Revenues and expenses are translated using the average exchange rates
during each period. Adjustments resulting from the process of translating foreign functional currency financial statements into
U.S. dollars are included in accumulated other comprehensive income in common shareholders’ equity. Foreign currency transaction
gains and losses are included in other comprehensive income/(loss) and totaled $1,389 for the year to September 30, 2017. |
| Recent Accounting Pronouncements | Recent Accounting Pronouncements The Company does not expect
that the adoption of other recent accounting pronouncements will have a material impact on its financial statements. |
