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0001072588-13-000058.txt : 20130520 0001072588-13-000058.hdr.sgml : 20130520 20130520165318 ACCESSION NUMBER: 0001072588-13-000058 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 9 CONFORMED PERIOD OF REPORT: 20130331 FILED AS OF DATE: 20130520 DATE AS OF CHANGE: 20130520 FILER: COMPANY DATA: COMPANY CONFORMED NAME: JV GROUP, INC. CENTRAL INDEX KEY: 0001021917 STANDARD INDUSTRIAL CLASSIFICATION: OPERATORS OF NONRESIDENTIAL BUILDINGS [6512] IRS NUMBER: 521945748 STATE OF INCORPORATION: DE FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-21477 FILM NUMBER: 13859010 BUSINESS ADDRESS: STREET 1: 7609 RALSTON ROAD CITY: ARVADA STATE: CO ZIP: 80002 BUSINESS PHONE: 303-422-8127 MAIL ADDRESS: STREET 1: 7609 RALSTON ROAD CITY: ARVADA STATE: CO ZIP: 80002 FORMER COMPANY: FORMER CONFORMED NAME: ASPI, INC. DATE OF NAME CHANGE: 20091015 FORMER COMPANY: FORMER CONFORMED NAME: ASPEON INC DATE OF NAME CHANGE: 20000214 FORMER COMPANY: FORMER CONFORMED NAME: JAVELIN SYSTEMS INC DATE OF NAME CHANGE: 19960829 10-Q 1 aspi10q033113.txt UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 ----------------- FORM 10Q ----------------- (Mark One) [X] QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended March 31, 2013 [ ] TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE EXCHANGE ACT For the transition period from __________ to ___________ Commission file number: 000-21477 JV GROUP, INC. (Exact name of registrant as specified in its charter) Delaware 27-0514566 -------- ---------- (State of Incorporation) (IRS Employer ID Number) 7609 Ralston Road, Arvada, CO 80002 (Address of principal executive offices) 303-422-8127 (Registrant's Telephone number) Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the past 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to the filing requirements for the past 90 days. Yes [X] No [ ] Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 for Regulation S-T (ss.232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes [X] No [ ] Indicate by check mark whether the registrant is a large accelerated file, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of "large accelerated filer," "accelerated filer" and "smaller reporting company" in Rule 12b-2 of the Exchange Act. Large accelerated filer [ ] Accelerated filer [ ] Non-accelerated filer [ ] Smaller reporting company [X] (Do not check if a smaller reporting company) Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes [ ] No [ X ] Indicate the number of share outstanding of each of the issuer's classes of common stock, as of the latest practicable date. As of May 20, 2013, there were 98,879,655 shares of the registrant's common stock issued and outstanding. PART I - FINANCIAL INFORMATION Item 1. Financial Statements (Unaudited) Page ---- Consolidated Balance Sheets - March 31, 2013 and June 30, 2012 F-1 Consolidated Statements of Operations - For Three and Nine Months Ended March 31, 2013 and 2012 F-2 Consolidated Statements of Cash Flows - For the Nine Months Ended March 31, 2013 and 2012 F-3 Notes to the Consolidated Financial Statements F-4 - F-9 Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations 10 Item 3. Quantitative and Qualitative Disclosures About Market Risk - Not Applicable 13 Item 4. Controls and Procedures 13 PART II - OTHER INFORMATION Item 1. Legal Proceedings -Not Applicable 13 Item 1A. Risk Factors - Not Applicable 13 Item 2. Unregistered Sales of Equity Securities and Use of Proceeds 13 -Not Applicable Item 3. Defaults Upon Senior Securities - Not Applicable 13 Item 4. Mine Safety Disclosures - Not Applicable 13 Item 5. Other Information - Not Applicable 14 Item 6. Exhibits 14 SIGNATURES 15 PART I ITEM 1. FINANCIAL STATEMENTS

JV GROUP, INC. AND SUBSIDIARIES Notes to the Consolidated Financial Statements For the Three and Nine Months Ended March 31, 2013 and 2012 (Amounts in USD) (Unaudited) NOTE 1 - BUSINESS AND BASIS OF PRESENTATION Company History ASPI, Inc. ("APSI") was formed in Delaware in September 29, 2008. On April 25, 2012, ASPI filed an amendment to its Certificate of Incorporation to change its name from ASPI, Inc. to JV Group, Inc. ("JV Group.") In addition, at that time, JV Group increased the number of authorized common shares from One Hundred Million (100,000,000) shares to One Billion (1,000,000,000) shares. Business JV Group operates primarily as an office service provider through its wholly-owned subsidiary, Prestige Prime Office, Limited ("Prestige"). Prestige provides office space that is fully furnished, equipped and staffed, located at premier addresses in central business districts with convenient access to airport or public transportation. Services include advanced communication systems, network access, updated IT, and world-class administrative support, as well as a full menu of business services and facilities, such as meeting rooms and video conferencing. Basis of Presentation The accompanying consolidated financial statements include the accounts of JV Group, Inc., a Delaware corporation, its wholly-owned subsidiaries, Mega Action Limited ("Mega"), a British Virgin Island Corporation, and Prestige, a Hong Kong Special Administrative Region Corporation (JV Group and its subsidiaries are collectively referred to as the "Company"). All significant intercompany accounts and transactions have been eliminated in consolidation. NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES Use of Estimates The preparation of the 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 periods. Actual results could differ from those estimates. Judgments and estimates of uncertainties are required in applying the Company's accounting policies in certain areas. The following are some of the areas requiring significant judgments and estimates: a) going concern; b) valuation allowance for deferred tax assets based on estimated future taxable income; and c) depreciable life for property, plant and equipment and intangible assets. The relevant amounts could be adjusted in the near term if experience differs from current estimates. Cash and Cash Equivalents The Company considers all liquid investments purchased with an initial maturity of three months or less to be cash equivalents. Cash and cash equivalents include demand deposits and money market funds carried at cost which approximates fair value. The Company maintains its cash in institutions insured by the Federal Deposit Insurance Corporation ("FDIC"). F-4 JV GROUP, INC. AND SUBSIDIARIES Notes to the Consolidated Financial Statements For the Three and Nine Months Ended March 31, 2013 and 2012 (Amounts in USD) (Unaudited) Foreign Currency Translation The financial statements of JV Group's wholly-owned subsidiaries, Prestige and Mega are measured using the local currency (the Hong Kong Dollar (HK$) is the functional currency). Assets and liabilities of Prestige and Mega are translated at exchange rates as of the balance sheet date. Revenues and expenses are translated at average rates of exchange in effect during the period. The resulting cumulative translation adjustments have been recorded as a component of comprehensive income (loss), included as a separate item in the statement of operations. The Company is exposed to movements in foreign currency exchange rates. In addition, the Company is subject to risks including adverse developments in the foreign political and economic environment, trade barriers, managing foreign operations, and potentially adverse tax consequences. There can be no assurance that any of these factors will not have a material negative impact on the Company's financial condition or results of operations in the future. Fair Value of Financial Instruments Fair value is defined as the price that would be received upon sale of an asset or paid upon transfer of a liability in an orderly transaction between market participants at the measurement date and in the principal or most advantageous market for that asset or liability. The fair value should be calculated based on assumptions that market participants would use in pricing the asset or liability, not on assumptions specific to the entity. In addition, the fair value of liabilities should include consideration of non-performance risk including our own credit risk. In addition to defining fair value, the standard expands the disclosure requirements around fair value and establishes a fair value hierarchy for valuation inputs. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market. Each fair value measurement is reported in one of the three levels which is determined by the lowest level input that is significant to the fair value measurement in its entirety. These levels are: Level 1 - inputs are based upon unadjusted quoted prices for identical instruments traded in active markets. Level 2 - inputs are based upon significant observable inputs other than quoted prices included in Level 1, such as quoted prices for identical or similar instruments in markets that are not active, and model-based valuation techniques for which all significant assumptions are observable in the market or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 - inputs are generally unobservable and typically reflect management's estimates of assumptions that market participants would use in pricing the asset or liability. The fair values are therefore determined using model-based techniques that include option pricing models, discounted cash flow models, and similar techniques. The carrying value of the Company's financial assets and liabilities which consist of cash, accounts payable, and advances from related parties in management's opinion approximate their fair value due to the short maturity of F-5 JV GROUP, INC. AND SUBSIDIARIES Notes to the Consolidated Financial Statements For the Three and Nine Months Ended March 31, 2013 and 2012 (Amounts in USD) (Unaudited) such instruments. These financial assets and liabilities are valued using Level 3 inputs, except for cash which is at Level 1. Unless otherwise noted, it is management's opinion that the Company is not exposed to significant interest, exchange, or credit risks arising from these financial instruments. Property and Equipment Property and equipment are stated at cost less accumulated depreciation. Depreciation is computed principally on the straight-line method over the estimated useful life of each type of asset which ranges from three to five years. Major improvements are capitalized, while expenditures for repairs and maintenance are expensed when incurred. Upon retirement or disposition, the related costs and accumulated depreciation are removed from the accounts, and any resulting gains or losses are credited or charged to income. Intangible Asset On September 8, 2011, the Company entered into an Agreement to purchase certain leaseholds and as a result recognized certain intangibles, such as customer lists, which are considered intangible assets. These intangible assets are being amortized over a weighted average period of 1.7 years at a rate of HK$1,953,870 per year. At March 31, 2013, accumulated amortization was translated to equal US$268,982 and amortization expense for the nine months period was US$80,114. Revenue Recognition The Company recognizes revenue when it is earned and expenses are recognized when they occur. The Company recognizes revenue from its office service operations. Clients pay a monthly fee and such fees are recognized at that time. Revenue arising from collections in excess of anticipated amounts attributable to timing differences is deferred until the services are performed as defined by the contract. Advertising The Company puts advertisements in local newspapers and the internet in order to attract potential customers. It is recognized as expense when it occurs. The Company paid $11,942 and $15,251 as advertising cost for the nine months ended March 31, 2013 and 2012, respectively. ($3,830 and $5,129 for the three months ended March 31, 2013 and 2012.) Net Loss per Common Share Basic net loss per common share is calculated by dividing total net loss applicable to common shares by the weighted average number of common and common equivalent shares outstanding during the period. For the nine and three months ended March 31, 2013 and 2012, there were no potential common equivalent shares used in the calculation of weighted average common shares outstanding as the effect would be anti-dilutive. Impairment of Long Lived Assets Long-lived assets are reviewed for impairment in accordance with the applicable FASB standard, "Accounting for the Impairment or Disposal of Long- Lived Assets". Under the standard, long-lived assets are tested for recoverability whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable. An impairment charge is recognized for the amount, if any, which the carrying value of the asset exceeds the fair value. F-6 JV GROUP, INC. AND SUBSIDIARIES Notes to the Consolidated Financial Statements For the Three and Nine Months Ended March 31, 2013 and 2012 (Amounts in USD) (Unaudited) Stock-Based Compensation Beginning January 1, 2006, the Company adopted the provisions of and accounts for stock-based compensation using an estimate of value in accordance with the fair value method. Under the fair value recognition provisions of this statement, stock-based compensation cost is measured at the grant date based on the fair value of the award and is recognized as expense on a straight-line basis over the requisite service period, which generally is the vesting period. The Company elected the modified-prospective method, under which prior periods are not revised for comparative purposes. The valuation method applies to new grants and to grants that were outstanding as of the effective date and are subsequently modified. Other Comprehensive Income (Loss) The Company recognizes unrealized gains and losses on the Company's foreign currency translation adjustments as components of other comprehensive income (loss). Recent Accounting Pronouncements There were various other accounting standards and interpretations issued in 2013 and 2012, none of which are expected to have a material impact on the Company's financial position, operations, or cash flows. NOTE 3 - GOING CONCERN The Company's financial statements for the nine months ended March 31, 2013 have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. The Company reported a net loss of $373,096 for the nine months ended March 31, 2013 (a net loss of $89,820 for the three months ended March 31, 2013) and an accumulated deficit of $2,115,106 at March 31, 2013. At March 31, 2013, the Company had total current assets of $83,455 and total liabilities, all current of $1,605,585 for a working capital deficit of $1,522,130. The Company's ability to continue as a going concern may be dependent on the success of management's plan discussed below. The financial statements do not include any adjustments relating to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. To the extent the Company's operations are not sufficient to fund the Company's capital requirements, the Company may attempt to enter into a revolving loan agreement with financial institutions or attempt to raise capital through the sale of additional capital stock or through the issuance of debt. At the present time, the Company does not have a revolving loan agreement with any financial institution nor can the Company provide any assurance that it will be able to enter into any such agreement in the future or be able to raise funds through the further issuance of debt or equity in the Company. During the 2013 fiscal year, the Company intends to continue its efforts in growing its office service operations. F-7 JV GROUP, INC. AND SUBSIDIARIES Notes to the Consolidated Financial Statements For the Three and Nine Months Ended March 31, 2013 and 2012 (Amounts in USD) (Unaudited) NOTE 4 - PROPERTY AND EQUIPMENT At March 31, 2013 and June 30, 2012, Property and Equipment consisted of: March 31, June 30, 2013 2012 -------------------- --------------------- Furniture and Fixtures $ 593,076 $ 593,627 Office Equipment 137,785 137,893 Computer Equipment 25,371 20,042 -------------------- --------------------- 756,232 751,562 Accumulated Depreciation (404,889) (287,754) -------------------- --------------------- Total $ 351,343 $ 463,808 ==================== ===================== Property and equipment held by Prestige have an original cost basis valued in Hong Kong Dollars. During the nine months ended March 31, 2012, Prestige purchased $5,352 in computer equipment and $555 in furniture and fixtures. The change in value in office equipment is a result of foreign currency exchange differences. NOTE 5 - NOTE PAYABLE On September 8, 2011, the Company entered into an Agreement to purchase certain leaseholds from an unrelated third party in exchange for 25,000,000 of shares of the Company's restricted common stock and a $450,000 promissory note. The $450,000 promissory note has a term of six months and therefore would be due on March 1, 2012. The promissory note does not accrue interest. At March 31, 2013, the promissory note is still outstanding and includes an additional $2,088 to account for exchange rate differences. NOTE 6 - ADVANCES, RELATED PARTIES During the year ended June 30, 2012, Mr. Yeung Cheuk Hung, the manager of Prestige and the majority shareholder of the Company, has advanced funds of $363,524, to support the operations of Prestige. During the nine months ended March 31, 2013, Mr. Hung, advanced the Company funds of $127,065, to support operations. In addition, during the nine months ended March 31, 2013, the Company did make payments of $35,359 to Mr. Hung. The Company owes him $800,084 and $709,070 as of March 31, 2013 and June 30, 2012, respectively. Such funds are unsecured, bear no interest, and are due on demand. During the nine months ended March 31, 2013 and the year ended June 30, 2012, Ms. Look, an officer and director of the Company and the manager of Mega, advanced funds of $41,770 and $65,727, respectively to Mega to support operations. The Company owes her $121,456 and $79,808 as of March 31, 2013 and June 30, 2012, respectively. Such funds are unsecured, bear no interest, and are due on demand. F-8 JV GROUP, INC. AND SUBSIDIARIES Notes to the Consolidated Financial Statements For the Three and Nine Months Ended March 31, 2013 and 2012 (Amounts in USD) (Unaudited) NOTE 7 - PREPAYMENTS, CLIENTS Clients pay a deposit on the Company's provided services upon entering into a lease agreement with the Company. Such deposits are recognized by the Company not only as deposits, but as a corresponding liability. At March 31, 2013 and June 30, 2012, the Company had $135,738 and $102,123, respectively in prepayment liabilities. NOTE 8 - COMMITMENTS AND CONTINGENCIES Prestige operates from Silvercord, No. 30 Canton Road, Tsimshatsui, which is a premier commercial building in Hong Kong. The center is located on two floors and occupies approximately 10,000 square feet. We paid $336,539 and $281,231 for the lease of our center for the nine months ended March 31, 2013 and 2012, respectively. The Company's minimum rent rate for the following three years are: Fiscal Year Ended June 30, Rent to be paid -------- --------------- 2013 $113,474 2014 $448,358 2015 $260,383 NOTE 9 - STOCKHOLDERS' DEFICIT The authorized capital stock of the Company is 1,000,000,000 shares of common stock with a $0.01 par value and 25,000,000 shares of preferred stock with a par value of $0.01 per share. At March 31, 2013, the Company had 98,879,655 shares of its common stock issued and outstanding. During the nine months ended March 31, 2013, the Company did not issue any shares of its common stock. NOTE 10 - SUBSEQUENT EVENTS The Company has evaluated it activities subsequent to the nine months ended March 31, 2013 and found no other reportable subsequent events. F-9 ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS The following discussion should be read in conjunction with our unaudited financial statements and notes thereto included herein. In connection with, and because we desire to take advantage of, the "safe harbor" provisions of the Private Securities Litigation Reform Act of 1995, we caution readers regarding certain forward looking statements in the following discussion and elsewhere in this report and in any other statement made by, or on our behalf, whether or not in future filings with the Securities and Exchange Commission. Forward-looking statements are statements not based on historical information and which relate to future operations, strategies, financial results or other developments. Forward looking statements are necessarily based upon estimates and assumptions that are inherently subject to significant business, economic and competitive uncertainties and contingencies, many of which are beyond our control and many of which, with respect to future business decisions, are subject to change. These uncertainties and contingencies can affect actual results and could cause actual results to differ materially from those expressed in any forward looking statements made by, or on our behalf. We disclaim any obligation to update forward-looking statements. The independent registered public accounting firm's report on the Company's consolidated financial statements as of June 30, 2012, and for each of the years in the two-year period then ended, includes a "going concern" explanatory paragraph, that describes substantial doubt about the Company's ability to continue as a going concern. PLAN OF OPERATIONS ASPI's strategy is to be a serviced office provider in the Far East through its wholly-owned subsidiary, Prestige Prime Office Ltd. in Hong Kong. The office space provided is fully furnished, equipped and staffed, located at premier addresses in central business districts with convenient access to airports or public transportation. Services include advanced communication system, network access, updated IT, and world-class administrative support, as well as a full menu of business services and facilities, such as meeting rooms and video conferencing. Prestige intends to provide services that will support the growing trend of mobile and at home working. Supporting workers at home and on the road with services such as Virtual Office and Virtual PA, providing dedicated business addresses as their business base, as well as mail and call handling services. The Company will need substantial additional capital to support its budget. The Company has had minimal revenues. The Company has no committed source for any funds as of date hereof. In the event funds cannot be raised when needed, the Company may not be able to carry out its business plan, may never achieve sales or royalty income, and could fail in business as a result of these uncertainties. The Company may borrow money to finance its future operations, although it does not currently contemplate doing so. Any such borrowing will increase the risk of loss to the investor in the event the Company is unsuccessful in repaying such loans. The independent registered public accounting firm's report on the Company's financial statements as of June 30, 2012, and for each of the years in the two-year period then ended, includes a "going concern" explanatory paragraph, that describes substantial doubt about the Company's ability to continue as a going concern. 10 RESULTS OF OPERATIONS For the Three Months Ended March 31, 2013 Compared to the Three Months Ended March 31, 2012 During the three months ended March 31, 2013 and 2012, we recognized revenues of $164,077 and $162,047 from our service office operations. The increase of $2,030 is a result of an increase in clients. During the three months ended March 31, 2013 and 2012, we incurred cost of revenues of $20,596 and $21,446, respectively. During the three months ended March 31, 2013 and 2012, we recognized resulting gross profits of $143,481 and $140,601, respectively. The resulting increase in gross profits is a result of the increase in revenues. During the three months ended March 31, 2013, we incurred operational expenses of $233,301. During the three months ended March 31, 2012, we incurred $238,854 in operational expenses. The decrease of $5,553 was a result of a $5,651 decrease in general and administrative expenses combined with an $8,551 increase in amortization expense, an increase of $548 in rents and rates and a decrease of $9,001 in depreciation expense over the prior period. During the three months ended March 31, 2013, we incurred a net loss of $89,820. During the three months ended March 31, 2012, we incurred a net loss of $97,787. The decrease of $7,967 was a result of the increase of $2,030 in revenues offset by a $5,553 decrease in operational expenses, as discussed above. For the Nine Months Ended March 31, 2013 Compared to the Nine Months Ended March 31, 2012 During the nine months ended March 31, 2013 and 2012, we recognized revenues of $515,740 and $421,890 from our service office operations. The increase of $93,850 is a result of an increase in clients, combined with an increase in the number of leases held by the Company due to the acquisition of such leases on October 1, 2011. During the nine months ended March 31, 2013 and 2012, we incurred cost of revenues of $60,829 and $57,684, respectively. During the nine months ended March 31, 2013 and 2012, we recognized resulting gross profits of $454,911 and $364,206, respectively. The resulting increase in gross profits is a result of the increase in revenues. During the nine months ended March 31, 2013, we incurred operational expenses of $828,007. During the nine months ended March 31, 2012, we incurred $667,562 in operational expenses. The increase of $160,445 was a result of a $55,308 increase in rent and rates, an increase of $80,114 in amortization expense, combined with increases of $15,063 and $9,960 in general and administrative and depreciation expenses, respectively over the prior period. During the nine months ended March 31, 2013, we incurred a net loss of $373,096. During the nine months ended March 31, 2012, we incurred a net loss of $302,120. The increase of $70,976 was a result of the increase of $93,850 in revenues offset by a $160,445 increase in operational expenses, as discussed above. LIQUIDITY At March 31, 2013, we had total current assets of $83,455 consisting of $27,786 in cash and cash equivalents and $55,669 in prepaid expenses and other assets. At March 31, 2013, we had total liabilities of $1,605,585, all current. Total liabilities included $91,689 in accounts payable, $4,530 in accrued liabilities, $135,738 in client prepayments, $452,088 in note payables and $921,540 in advances from related parties. During the nine months ended March 31, 2013, we used funds of $110,825 in our operational activities. During the nine months ended March 31, 2013, we recognized a net loss of $373,096, which was adjusted for depreciation of 11 $117,906, amortization expense of $80,114 and disposal of assets of $280. During the nine months ended March 31, 2012, we used funds of $393,171 in our operational activities. During the nine months ended March 31, 2012, we incurred a net loss of $302,120 which was adjusted for depreciation of $107,946. During the nine months ended March 31, 2013, we used $5,907 to acquire computer equipment. During the nine months ended March 31, 2012, we used $2,356 to acquire computer equipment. During the nine months ended March 31, 2013, we received $133,476 from our financing activities. During the nine months ended March 31, 2012, we received $377,996 from our financing activities. During the year ended June 30, 2012, Mr. Yeung Cheuk Hung, the manager of Prestige and the majority shareholder of the Company, has advanced funds of $363,524, to support the operations of Prestige. During the nine months ended March 31, 2013, Mr. Hung, advanced the Company funds of $127,065, to support operations. In addition, during the nine months ended March 31, 2013, the Company did make payments of $35,359 to Mr. Hung. The Company owes him $800,084 and $709,070 as of March 31, 2013 and June 30, 2012, respectively. Such funds are unsecured, bear no interest, and are due on demand. During the nine months ended March 31, 2013 and the year ended June 30, 2012, Ms. Look, an officer and director of the Company and the manager of Mega, advanced funds of $41,770 and $65,727, respectively to Mega to support operations. The Company owes her $121,456 and $79,808 as of March 31, 2013 and June 30, 2012, respectively. Such funds are unsecured, bear no interest, and are due on demand. Off-Balance Sheet Arrangements We have no material off-balance sheet arrangements nor do we have any unconsolidated subsidiaries. Short Term On a short-term basis, we generate limited revenues, which are not sufficient to cover operations. Based on our limited operating history in the service office industry, we will continue to have insufficient revenue to satisfy current and recurring liabilities for the near future. For short term needs we will be dependent on receipt, if any, of offering proceeds. Capital Resources We have only common stock as our capital resource. We have no material commitments for capital expenditures within the next year, substantial capital will be needed to pay for working capital. Need for Additional Financing We do not have capital sufficient to meet our cash needs. We will have to seek loans or equity placements to cover such cash needs. No commitments to provide additional funds have been made by our management or other stockholders. Accordingly, there can be no assurance that any additional funds will be available to us to allow it to cover our expenses as they may be incurred. 12 ITEM 3. QUANTATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK. Not Applicable ITEM 4. CONTROLS AND PROCEDURES Disclosures Controls and Procedures We have adopted and maintain disclosure controls and procedures (as such term is defined in Rules 13a 15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended (the "Exchange Act")) that are designed to ensure that information required to be disclosed in our reports under the Exchange Act, is recorded, processed, summarized and reported within the time periods required under the SEC's rules and forms and that the information is gathered and communicated to our management, including our Chief Executive Officer (Principal Executive Officer) and Chief Financial Officer (Principal Financial Officer), as appropriate, to allow for timely decisions regarding required disclosure. As required by SEC Rule 15d-15(b), our Chief Executive Officer carried out an evaluation under the supervision and with the participation of our management, of the effectiveness of the design and operation of our disclosure controls and procedures pursuant to Exchange Act Rule 15d-14 as of the end of the period covered by this report. Based on the foregoing evaluation, our Chief Executive Officer has concluded that our disclosure controls and procedures are effective in timely alerting them to material information required to be included in our periodic SEC filings and to ensure that information required to be disclosed in our periodic SEC filings is accumulated and communicated to our management, including our Chief Executive Officer, to allow timely decisions regarding required disclosure as a result of the potential deficiency in our internal control over financial reporting. There was no change in our internal control over financial reporting that occurred during the fiscal quarter ended March 31, 2013, that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting. PART II. OTHER INFORMATION ITEM 1. LEGAL PROCEEDINGS NONE. ITEM 1A. RISK FACTORS Not Applicable to Smaller Reporting Companies. ITEM 2. CHANGES IN SECURITIES The Company did not make any unregistered sales of its securities from January 1, 2013 through March 31, 2013. ITEM 3. DEFAULTS UPON SENIOR SECURITIES NONE. ITEM 4. MINE SAFETY DISCLOSURES Not Applicable. 13 ITEM 5. OTHER INFORMATION NONE. ITEM 6. EXHIBITS Exhibits. The following is a complete list of exhibits filed as part of this Form 10-Q. Exhibit numbers correspond to the numbers in the Exhibit Table of Item 601 of Regulation S-K. Exhibit 31.1 Certification of Chief Executive and Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act Exhibit 32.1 Certification of Principal Executive and Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act Exhibit 101.INS XBRL Instance Document Exhibit 101.SCH XBRL Taxonomy Extension Schema Document (1) Exhibit 101.CAL XBRL Taxonomy Extension Calculation Linkbase Document (1) Exhibit 101.DEF XBRL Taxonomy Extension Definition Linkbase Document (1) Exhibit 101.LAB XBRL Taxonomy Extension Label Linkbase Document (1) Exhibit 101.PRE XBRL Taxonomy Extension Presentation Linkbase Document (1) ------------ (1) Pursuant to Rule 406T of Regulation S-T, this interactive data file is deemed not filed or part of a registration statement or prospectus for purposes of Sections 11 or 12 of the Securities Act of 1933, is deemed not filed for purposes of Section 18 of the Securities Exchange Act of 1934, and otherwise is not subject to liability under these sections. 14 SIGNATURES Pursuant to the requirements of Section 12 of the Securities and Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized. JV GROUP, INC. (Registrant) Dated: May 20, 2013 By: /s/ Look Yuen Ling ------------------- Look Yuen Ling President, Chief Executive Officer and Chief Financial Officer 15 EX-31 2 ex31.txt EXHIBIT 31.1 SECTION 302 CERTIFICATION EXHIBIT 31.1 CERTIFICATION OF PERIODIC REPORT I, Look Yuen Ling, certify that: 1. I have reviewed this quarterly report on Form 10-Q of JV Group, Inc.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; 3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report; 4. The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e))and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f)) for the registrant and have: a. Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared; b. Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; c. Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and d. Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's 4th quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting. 5. The registrant's other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions): a. All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and b. Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting. Date: May 20, 2013 /s/ Look Yuen Ling -------------------------------- (Principal Executive Officer, President, Chief Executive Officer and Chief Financial Officer) EX-32 3 ex32.txt EXHIBIT 32.1 SECTION 906 CERTIFICATION Exhibit 32.1 CERTIFICATION OF DISCLOSURE PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 In connection with the Quarterly Report of JV Group, Inc. (the "Company") on Form 10-Q for the period ending March 31, 2013 as filed with the Securities and Exchange Commission on the date hereof (the "Report") I, Look Yuen Ling, Principal Executive Officer, President, Chief Executive Officer and Principal Financial Officer and Chief Financial Officer of the Company, certify, pursuant to 18 USC section 1350, as adopted pursuant to section 906 of the Sarbanes-Oxley Act of 2002, that to the best of my knowledge and belief: (1) The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Dated: May 20, 2013 Name: Look Yuen Ling /s/ Look Yuen Ling --------------------------------------------------------------- Look Yuen Ling, (Principal Executive & Financial Officer, President, Chief Executive Officer and Chief Financial Officer) This certification accompanies the Report pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 and shall not, except to the extent required by the Sarbanes-Oxley Act of 2002, be deemed filed by the Company for purposes of Section 18 of the Securities Exchange Act of 1934, as amended. EX-101.INS 4 aszp-20130331.xml <div> <div> NOTE 3 - GOING CONCERN The Company's financial statements for the nine months ended March 31, 2013 have been prepared on a going concern basis,  which  contemplates  the realization of assets and the settlement of liabilities and commitments in the normal course of business.  The Company reported a net loss of $373,096 for the nine months ended March 31, 2013 (a net loss of $89,820 for the three months ended March 31, 2013) and an  accumulated  deficit of $2,115,105 at March 31, 2013. At March 31, 2013, the  Company had total  current  assets of $83,455  and total  liabilities,  all current of $1,605,584 for a working capital deficit of $1,522,129. The  Company's  ability to continue as a going  concern may be  dependent on the success of management's  plan discussed below.  The financial  statements do not include any adjustments  relating to the  recoverability  and  classification of assets or the amounts and  classification of liabilities that might be necessary should the Company be unable to continue as a going concern. To the extent the Company's  operations are not sufficient to fund the Company's capital  requirements,  the Company  may attempt to enter into a revolving  loan agreement with financial  institutions  or attempt to raise capital  through the sale of additional capital stock or through the issuance of debt. At the present time,  the Company does not have a revolving  loan  agreement with any financial institution  nor can the Company  provide any assurance  that it will be able to enter into any such  agreement  in the future or be able to raise funds  through the further issuance of debt or equity in the Company. During the 2013  fiscal  year,  the Company  intends to continue  its efforts in growing its office service operations. </div> </div> 2088 <div> <div> NOTE 7 - PREPAYMENTS, CLIENTS Clients pay a deposit on the  Company's  provided  services upon entering into a lease  agreement  with the Company.  Such deposits are recognized by the Company not only as deposits,  but as a corresponding  liability.  At March 31, 2013 and June 30, 2012, the Company had $135,738 and $102,123, respectively in prepayment liabilities. </div> </div> 1522129 false --06-30 Q3 2013 2013-03-31 10-Q 0001021917 98879655 Smaller Reporting Company JV GROUP, INC. ASZP

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<div> <div> At March 31, 2013 and June 30, 2012, Property and Equipment consisted of:                                    March 31,                June 30,                                      2013                     2012                               --------------------    --------------------- Furniture and Fixtures        $           593,076     $          593,627 Office Equipment                          137,785                137,893 Computer Equipment                         25,371                 20,042                               --------------------    ---------------------                                           756,232                751,562 Accumulated Depreciation                 (404,889)              (287,754)                               --------------------    --------------------- Total                         $          351,343      $          463,808                           </div> </div>

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<div> <div> NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES Use of Estimates The  preparation  of the  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  periods.  Actual results could differ from those estimates. Judgments and estimates of uncertainties  are required in applying the Company's accounting  policies  in  certain  areas.  The  following  are some of the areas requiring  significant  judgments and estimates:  a) going concern; b) valuation allowance for deferred tax assets based on estimated future taxable income;  and c) depreciable life for property, plant and equipment and intangible assets. The relevant  amounts could be adjusted in the near term if experience  differs from current estimates. Cash and Cash Equivalents The Company considers all liquid investments  purchased with an initial maturity of three  months  or less to be cash  equivalents.  Cash  and  cash  equivalents include   demand   deposits  and  money  market  funds  carried  at  cost  which approximates fair value. The Company maintains its cash in institutions  insured by the Federal Deposit Insurance Corporation ("FDIC"). Foreign Currency Translation The financial statements of JV Group's wholly-owned  subsidiaries,  Prestige and Mega are measured  using the local  currency  (the Hong Kong Dollar (HK$) is the functional currency). Assets and liabilities of Prestige and Mega are translated at  exchange  rates as of the balance  sheet date.  Revenues  and  expenses  are translated  at  average  rates of  exchange  in effect  during the  period.  The resulting cumulative  translation  adjustments have been recorded as a component of comprehensive income (loss),  included as a separate item in the statement of operations. The Company is exposed to  movements  in foreign  currency  exchange  rates.  In addition,  the Company is subject to risks including adverse developments in the foreign  political and economic  environment,  trade barriers,  managing foreign operations, and potentially adverse tax consequences.  There can be no assurance that  any of these  factors  will not have a  material  negative  impact  on the Company's financial condition or results of operations in the future. Fair Value of Financial Instruments Fair value is defined as the price that would be received  upon sale of an asset or paid upon transfer of a liability in an orderly  transaction  between  market participants at the measurement  date and in the principal or most  advantageous market for that asset or liability. The fair value should be calculated based on assumptions  that  market  participants  would  use  in  pricing  the  asset  or liability,  not on  assumptions  specific to the entity.  In addition,  the fair value of  liabilities  should  include  consideration  of  non-performance  risk including our own credit risk. In  addition  to  defining  fair value,  the  standard  expands  the  disclosure requirements  around  fair  value and  establishes  a fair value  hierarchy  for valuation inputs.  The hierarchy  prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market. Each fair value measurement is reported in one of the three levels which is  determined by the lowest level input that is  significant  to the fair value measurement in its entirety. These levels are:          Level 1 - inputs are based upon unadjusted  quoted prices for identical          instruments traded in active markets.          Level 2 - inputs are based upon  significant  observable  inputs  other          than  quoted  prices  included  in Level 1, such as quoted  prices  for          identical or similar  instruments  in markets that are not active,  and          model-based valuation techniques for which all significant  assumptions          are  observable  in the  market or can be  corroborated  by  observable          market  data  for   substantially  the  full  term  of  the  assets  or          liabilities.          Level 3 - inputs  are  generally  unobservable  and  typically  reflect          management's  estimates of assumptions that market  participants  would          use in pricing the asset or  liability.  The fair values are  therefore          determined  using  model-based  techniques  that include option pricing          models, discounted cash flow models, and similar techniques. The carrying  value of the  Company's  financial  assets and  liabilities  which consist  of cash,  accounts  payable,  and  advances  from  related  parties  in management's  opinion  approximate their fair value due to the short maturity of such instruments.  These financial assets and liabilities are valued using Level 3 inputs,  except for cash which is at Level 1. Unless  otherwise  noted,  it is management's  opinion that the Company is not exposed to  significant  interest, exchange, or credit risks arising from these financial instruments. Property and Equipment Property  and  equipment  are  stated  at cost  less  accumulated  depreciation. Depreciation  is  computed  principally  on the  straight-line  method  over the estimated  useful  life of each type of asset  which  ranges  from three to five years.  Major  improvements are capitalized,  while expenditures for repairs and maintenance  are expensed when incurred.  Upon  retirement or  disposition,  the related costs and accumulated  depreciation  are removed from the accounts,  and any resulting gains or losses are credited or charged to income. Intangible Asset On September 8, 2011, the Company entered into an Agreement to purchase  certain leaseholds  and as a result  recognized  certain  intangibles,  such as customer lists, which are considered intangible assets. These intangible assets are being amortized over a weighted  average period of 1.7 years at a rate of HK$1,953,870 per year. At March 31, 2013,  accumulated  amortization  was translated to equal US$268,982 and amortization expense for the nine months period was US$80,114. Revenue Recognition The Company  recognizes  revenue when it is earned and  expenses are  recognized when  they  occur.  The  Company  recognizes  revenue  from its  office  service operations. Clients pay a monthly fee and such fees are recognized at that time. Revenue arising from collections in excess of anticipated  amounts  attributable to timing  differences  is deferred until when services are performed as defined by the contract. Advertising The Company puts advertisements in local newspapers and the internet in order to attract  potential  customers.  It is recognized as expense when it occurs.  The Company paid $11,942 and $15,251 as  advertising  cost for the nine months ended March 31, 2013 and 2012,  respectively.  ($3,830 and $5,129 for the three months ended March 31, 2013 and 2012.) Net Loss per Common Share Basic  net loss per  common  share is  calculated  by  dividing  total  net loss applicable to common shares by the weighted  average number of common and common equivalent shares  outstanding  during the period. For the nine and three months ended March 31, 2013 and 2012, there were no potential common  equivalent shares used in the  calculation of weighted  average  common shares  outstanding as the effect would be anti-dilutive. Impairment of Long Lived Assets Long-lived  assets are reviewed for impairment in accordance with the applicable FASB  standard,  "Accounting  for the  Impairment  or  Disposal  of Long-  Lived Assets".  Under the standard,  long-lived  assets are tested for  recoverability whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable.  An impairment  charge is recognized for the amount,  if any, which the carrying value of the asset exceeds the fair value. Stock-Based Compensation Beginning  January 1, 2006,  the Company  adopted the provisions of and accounts for stock-based  compensation  using an estimate of value in accordance with the fair  value  method.  Under  the  fair  value  recognition  provisions  of  this statement,  stock-based compensation cost is measured at the grant date based on the fair value of the award and is  recognized  as  expense  on a  straight-line basis over the requisite service period,  which generally is the vesting period. The Company elected the  modified-prospective  method, under which prior periods are not revised for comparative  purposes.  The valuation  method applies to new grants and to grants  that were  outstanding  as of the  effective  date and are subsequently modified. Other Comprehensive Income (Loss) The Company  recognizes  unrealized  gains and losses on the  Company's  foreign currency  translation  adjustments as components of other  comprehensive  income (loss). Recent Accounting Pronouncements There were various other accounting standards and interpretations issued in 2013 and 2012,  none of which are expected to have a material impact on the Company's financial position, operations, or cash flows. </div> </div>

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authorized 98,879,655 shares issued and outstanding at March 31, 2013 and June 30, 2012, respectively Customer Advances, Current Prepayments, clients Due to Related Parties, Current Advances, related parties Intangible Assets, Net (Including Goodwill) Intangible Assets, net of $268,982 and $188,890 accumulated amortization, respectively Liabilities Total liabilities Liabilities and Equity Total liabilities and stockholders' deficit Liabilities and Equity [Abstract] LIABILITIES AND STOCKHOLDERS' DEFICIT Liabilities, Current Total current liabilities Liabilities, Current [Abstract] Current liabilities Notes Payable, Current Notes payable Preferred Stock, Value, Issued Preferred stock, $0.01 par value: 25,000,000 shares authorized, no shares issued and outstanding Prepaid Expense and Other Assets, Current Prepaid expenses and other current assets Property, Plant and Equipment, Net Property and equipment, net of $404,889 and $287,754 accumulated depreciation, respectively Retained Earnings (Accumulated Deficit) Accumulated deficit CONSOLIDATED BALANCE SHEETS [Abstract] Stockholders' Equity Attributable to Parent Total stockholders' deficit Stockholders' Equity Attributable to Parent [Abstract] Stockholders' deficit: Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment Property and equipment, accumulated depreciation Common Stock, Par or Stated Value Per Share Common stock, par value per share Common Stock, Shares, Issued Common stock, shares issued Common Stock, Shares, Outstanding Common stock, shares outstanding Finite-Lived Intangible Assets, Accumulated Amortization Intangible assets, accumulated amortization Preferred Stock, Par or Stated Value Per Share Preferred stock, par value per share Preferred Stock, Shares Authorized Preferred stock, shares authorized Preferred Stock, Shares Issued Preferred stock, shares issued Preferred Stock, Shares Outstanding Preferred stock, shares outstanding Comprehensive Income (Loss), Net of Tax, Attributable to Parent Total comprehensive loss Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract] Other comprehensive income Cost of Services Cost of revenue Depreciation, Depletion and Amortization, Nonproduction Depreciation Earnings Per Share, Basic Net loss Earnings Per Share, Basic [Abstract] Loss per common share- basic: General and Administrative Expense General and administrative Gross Profit Gross profit CONSOLIDATED STATEMENTS OF OPERATIONS [Abstract] Interest and Other Income Interest and other income Interest Expense Interest expense NOT USED 2013 Operating Leases, Rent Expense Rent and rates Net loss Nonoperating Income (Expense) Total other income Nonoperating Income (Expense) [Abstract] Other income Operating Expenses Total operating expenses Operating Expenses [Abstract] Operating expenses Operating Income (Loss) Loss from operations Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Gain (Loss) Arising During Period, Net of Tax Foreign currency translation adjustment Sales Revenue, Services, Net Revenue Weighted Average Number of Shares Outstanding, Basic Basic Weighted Average Number of Shares Outstanding, Basic [Abstract] Weighted average common shares outstanding: Adjustments to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities [Abstract] Adjustments to reconcile net loss to net cash used in operating activities: Amortization of Intangible Assets Amortization CASH AT BEGINNING OF PERIOD CASH AT END OF PERIOD Cash and Cash Equivalents, Period Increase (Decrease) NET CHANGE IN CASH Depreciation Depreciation Effect of Exchange Rate on Cash and Cash Equivalents Effect of exchange rate changes on cash Gain (Loss) on Disposition of Property Disposal of assets Income Taxes Paid Cash paid for income tax Increase (Decrease) in Accounts Payable and Accrued Liabilities Accounts payable and accrued liabilities Increase (Decrease) in Customer Advances Prepayments from clients Increase (Decrease) in Operating Capital [Abstract] Changes in operating assets and liabilities: Increase (Decrease) in Prepaid Expense and Other Assets Prepaid expenses and other current assets Interest Paid Cash paid for interest Net Cash Provided by (Used in) Financing Activities Total cash flow provided by financing activities Net Cash Provided by (Used in) Financing Activities [Abstract] CASH FLOW FROM FINANCING ACTIVITIES Net Cash Provided by (Used in) Investing Activities Total cash flow used in investing activities Net Cash Provided by (Used in) Investing Activities [Abstract] CASH FLOW FROM INVESTING ACTIVITIES Net Cash Provided by (Used in) Operating Activities Total cash flow used in operating activities Net Cash Provided by (Used in) Operating Activities [Abstract] CASH FLOWS FROM OPERATING ACTIVITIES Net Income (Loss) Attributable to Parent Net loss Noncash Investing and Financing Items [Abstract] NON-CASH INVESTING AND FINANCING ACTIVITIES Payments to Acquire Property, Plant, and Equipment Acquisition of assets Proceeds from Issuance of Other Long-term Debt Advances from officers and directors Proceeds from (Repayments of) Related Party Debt Advances from related parties Repayments of Other Long-term Debt Payments on advances from officers and directors CONSOLIDATED STATEMENTS OF CASH FLOWS [Abstract] Stock Issued Common stock issued pursant to acquisition Supplemental Cash Flow Information [Abstract] SUPPLEMENTAL SCHEDULE OF CASH FLOW INFORMATION Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block] BUSINESS AND BASIS OF PRESENTATION Significant Accounting Policies [Text Block] SIGNIFICANT ACCOUNTING POLICIES GOING CONCERN [Abstract] Going Concern [Abstract]. 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PREPAYMENTS, CLIENTS (Details) (USD $)	Mar. 31, 2013	Jun. 30, 2012
PREPAYMENTS, CLIENTS [Abstract]
Prepayments, clients	$ 135,738	$ 102,123

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PROPERTY AND EQUIPMENT
9 Months Ended

Mar. 31, 2013

PROPERTY AND EQUIPMENT [Abstract]

PROPERTY AND EQUIPMENT

NOTE 4 - PROPERTY AND EQUIPMENT

At March 31, 2013 and June 30, 2012, Property and Equipment consisted of:

 March 31, June 30,

 2013 2012

 -------------------- ---------------------

Furniture and Fixtures $ 593,076 $ 593,627

Office Equipment 137,785 137,893

Computer Equipment 25,371 20,042

 -------------------- ---------------------

 756,232 751,562

Accumulated Depreciation (404,889) (287,754)

 -------------------- ---------------------

Total $ 351,343 $ 463,808

 ==================== =====================

Property and equipment held by Prestige have an original cost basis valued in

Hong Kong Dollars. During the nine months ended March 31, 2012, Prestige

purchased $5,352 in computer equipment and $555 in furniture and fixtures. The

change in value in office equipment is a result of foreign currency exchange

differences.

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The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

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GOING CONCERN
9 Months Ended

Mar. 31, 2013

GOING CONCERN [Abstract]

GOING CONCERN

NOTE 3 - GOING CONCERN

The Company's financial statements for the nine months ended March 31, 2013 have

been prepared on a going concern basis, which contemplates the realization of

assets and the settlement of liabilities and commitments in the normal course of

business. The Company reported a net loss of $373,096 for the nine months ended

March 31, 2013 (a net loss of $89,820 for the three months ended March 31, 2013)

and an accumulated deficit of $2,115,105 at March 31, 2013. At March 31, 2013,

the Company had total current assets of $83,455 and total liabilities, all

current of $1,605,584 for a working capital deficit of $1,522,129.

The Company's ability to continue as a going concern may be dependent on the

success of management's plan discussed below. The financial statements do not

include any adjustments relating to the recoverability and classification of

assets or the amounts and classification of liabilities that might be necessary

should the Company be unable to continue as a going concern.

To the extent the Company's operations are not sufficient to fund the Company's

capital requirements, the Company may attempt to enter into a revolving loan

agreement with financial institutions or attempt to raise capital through the

sale of additional capital stock or through the issuance of debt. At the present

time, the Company does not have a revolving loan agreement with any financial

institution nor can the Company provide any assurance that it will be able to

enter into any such agreement in the future or be able to raise funds through

the further issuance of debt or equity in the Company.

During the 2013 fiscal year, the Company intends to continue its efforts in

growing its office service operations.

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CONSOLIDATED BALANCE SHEETS (USD $)

Mar. 31, 2013

Jun. 30, 2012

Current assets

Cash and cash equivalents $ 27,786 $ 10,407

Prepaid expenses and other current assets 55,669 56,138

Total current assets 83,455 66,545

Property and equipment, net of $404,889 and $287,754 accumulated depreciation, respectively 351,343 463,808

Intangible Assets, net of $268,982 and $188,890 accumulated amortization, respectively 51,225 131,317

Total assets 486,023 661,670

Current liabilities

Accounts payable 91,689 62,885

Accrued liabilities 4,529 3,545

Prepayments, clients 135,738 102,123

Notes payable 452,088 452,439

Advances, related parties 921,540 788,878

Total current liabilities 1,605,584 1,409,870

Total liabilities 1,605,584 1,409,870

Stockholders' deficit:

Preferred stock, $0.01 par value: 25,000,000 shares authorized, no shares issued and outstanding

Common stock, $0.01 par value: 1,000,000,000 shares authorized 98,879,655 shares issued and outstanding at March 31, 2013 and June 30, 2012, respectively 988,797 988,797

Other comprehensive income 6,747 5,013

Accumulated deficit (2,115,105) (1,742,010)

Total stockholders' deficit (1,119,561) (748,200)

Total liabilities and stockholders' deficit $ 486,023 $ 661,670

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BUSINESS AND BASIS OF PRESENTATION
9 Months Ended

Mar. 31, 2013

BUSINESS AND BASIS OF PRESENTATION [Abstract]

BUSINESS AND BASIS OF PRESENTATION

NOTE 1 - BUSINESS AND BASIS OF PRESENTATION

Company History

ASPI, Inc. ("APSI") was formed in Delaware in September 29, 2008. On April 25,

2012, ASPI filed an amendment to its Certificate of Incorporation to change its

name from ASPI, Inc. to JV Group, Inc. ("JV Group.") In addition, at that time,

JV Group increased the number of authorized common shares from One Hundred

Million (100,000,000) shares to One Billion (1,000,000,000) shares.

Business

JV Group operates primarily as an office service provider through its

wholly-owned subsidiary, Prestige Prime Office, Limited ("Prestige"). Prestige

provides office space that is fully furnished, equipped and staffed, located at

premier addresses in central business districts with convenient access to

airport or public transportation. Services include advanced communication

systems, network access, updated IT, and world-class administrative support, as

well as a full menu of business services and facilities, such as meeting rooms

and video conferencing.

Basis of Presentation

The accompanying consolidated financial statements include the accounts of JV

Group, Inc., a Delaware corporation, its wholly-owned subsidiaries, Mega Action

Limited ("Mega"), a British Virgin Island Corporation, and Prestige, a Hong Kong

Special Administrative Region Corporation (JV Group and its subsidiaries are

collectively referred to as the "Company"). All significant intercompany

accounts and transactions have been eliminated in consolidation.

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PROPERTY AND EQUIPMENT (Details) (USD $)
9 Months Ended

Mar. 31, 2013

Mar. 31, 2012

Jun. 30, 2012

Property, Plant and Equipment [Line Items]

Property and equipment $ 756,232 $ 751,562

Accumulated Depreciation (404,889) (287,754)

Property and Equipment, net 351,343 463,808

Payents to acquire property and equipment 5,907 2,356

Furniture and Fixtures [Member]

Property, Plant and Equipment [Line Items]

Property and equipment 593,076 593,627

Payents to acquire property and equipment 555

Office Equipment [Member]

Property, Plant and Equipment [Line Items]

Property and equipment 137,785 137,893

Payents to acquire property and equipment 5,352

Computer Equipment [Member]

Property, Plant and Equipment [Line Items]

Property and equipment $ 25,371 $ 20,042

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ADVANCES, RELATED PARTIES (Details) (USD $)
9 Months Ended 12 Months Ended

Mar. 31, 2013

Jun. 30, 2012

Mr. Yeung Cheuk Hung [Member]

Related Party Transaction [Line Items]

Proceeds from related party debt $ 127,065

Payment to related party 35,339

Accounts payable - related party 800,084 709,070

Mr. Yeung Cheuk Hung [Member] | Prestige [Member]

Related Party Transaction [Line Items]

Proceeds from related party debt 363,524

Ms. Look [Member]

Related Party Transaction [Line Items]

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SIGNIFICANT ACCOUNTING POLICIES
9 Months Ended

Mar. 31, 2013

SIGNIFICANT ACCOUNTING POLICIES [Abstract]

SIGNIFICANT ACCOUNTING POLICIES

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES

Use of Estimates

The preparation of the 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 periods. Actual results could differ from those

estimates.

Judgments and estimates of uncertainties are required in applying the Company's

accounting policies in certain areas. The following are some of the areas

requiring significant judgments and estimates: a) going concern; b) valuation

allowance for deferred tax assets based on estimated future taxable income; and

c) depreciable life for property, plant and equipment and intangible assets. The

relevant amounts could be adjusted in the near term if experience differs from

current estimates.

Cash and Cash Equivalents

The Company considers all liquid investments purchased with an initial maturity

of three months or less to be cash equivalents. Cash and cash equivalents

include demand deposits and money market funds carried at cost which

approximates fair value. The Company maintains its cash in institutions insured

by the Federal Deposit Insurance Corporation ("FDIC").

Foreign Currency Translation

The financial statements of JV Group's wholly-owned subsidiaries, Prestige and

Mega are measured using the local currency (the Hong Kong Dollar (HK$) is the

functional currency). Assets and liabilities of Prestige and Mega are translated

at exchange rates as of the balance sheet date. Revenues and expenses are

translated at average rates of exchange in effect during the period. The

resulting cumulative translation adjustments have been recorded as a component

of comprehensive income (loss), included as a separate item in the statement of

operations.

The Company is exposed to movements in foreign currency exchange rates. In

addition, the Company is subject to risks including adverse developments in the

foreign political and economic environment, trade barriers, managing foreign

operations, and potentially adverse tax consequences. There can be no assurance

that any of these factors will not have a material negative impact on the

Company's financial condition or results of operations in the future.

Fair Value of Financial Instruments

Fair value is defined as the price that would be received upon sale of an asset

or paid upon transfer of a liability in an orderly transaction between market

participants at the measurement date and in the principal or most advantageous

market for that asset or liability. The fair value should be calculated based on

assumptions that market participants would use in pricing the asset or

liability, not on assumptions specific to the entity. In addition, the fair

value of liabilities should include consideration of non-performance risk

including our own credit risk.

In addition to defining fair value, the standard expands the disclosure

requirements around fair value and establishes a fair value hierarchy for

valuation inputs. The hierarchy prioritizes the inputs into three levels based

on the extent to which inputs used in measuring fair value are observable in the

market. Each fair value measurement is reported in one of the three levels which

is determined by the lowest level input that is significant to the fair value

measurement in its entirety. These levels are:

 Level 1 - inputs are based upon unadjusted quoted prices for identical

 instruments traded in active markets.

 Level 2 - inputs are based upon significant observable inputs other

 than quoted prices included in Level 1, such as quoted prices for

 identical or similar instruments in markets that are not active, and

 model-based valuation techniques for which all significant assumptions

 are observable in the market or can be corroborated by observable

 market data for substantially the full term of the assets or

 liabilities.

 Level 3 - inputs are generally unobservable and typically reflect

 management's estimates of assumptions that market participants would

 use in pricing the asset or liability. The fair values are therefore

 determined using model-based techniques that include option pricing

 models, discounted cash flow models, and similar techniques.

The carrying value of the Company's financial assets and liabilities which

consist of cash, accounts payable, and advances from related parties in

management's opinion approximate their fair value due to the short maturity of

such instruments. These financial assets and liabilities are valued using Level

3 inputs, except for cash which is at Level 1. Unless otherwise noted, it is

management's opinion that the Company is not exposed to significant interest,

exchange, or credit risks arising from these financial instruments.

Property and Equipment

Property and equipment are stated at cost less accumulated depreciation.

Depreciation is computed principally on the straight-line method over the

estimated useful life of each type of asset which ranges from three to five

years. Major improvements are capitalized, while expenditures for repairs and

maintenance are expensed when incurred. Upon retirement or disposition, the

related costs and accumulated depreciation are removed from the accounts, and

any resulting gains or losses are credited or charged to income.

Intangible Asset

On September 8, 2011, the Company entered into an Agreement to purchase certain

leaseholds and as a result recognized certain intangibles, such as customer

lists, which are considered intangible assets. These intangible assets are being

amortized over a weighted average period of 1.7 years at a rate of HK$1,953,870

per year. At March 31, 2013, accumulated amortization was translated to equal

US$268,982 and amortization expense for the nine months period was US$80,114.

Revenue Recognition

The Company recognizes revenue when it is earned and expenses are recognized

when they occur. The Company recognizes revenue from its office service

operations. Clients pay a monthly fee and such fees are recognized at that time.

Revenue arising from collections in excess of anticipated amounts attributable

to timing differences is deferred until when services are performed as defined

by the contract.

Advertising

The Company puts advertisements in local newspapers and the internet in order to

attract potential customers. It is recognized as expense when it occurs. The

Company paid $11,942 and $15,251 as advertising cost for the nine months ended

March 31, 2013 and 2012, respectively. ($3,830 and $5,129 for the three months

ended March 31, 2013 and 2012.)

Net Loss per Common Share

Basic net loss per common share is calculated by dividing total net loss

applicable to common shares by the weighted average number of common and common

equivalent shares outstanding during the period. For the nine and three months

ended March 31, 2013 and 2012, there were no potential common equivalent shares

used in the calculation of weighted average common shares outstanding as the

effect would be anti-dilutive.

Impairment of Long Lived Assets

Long-lived assets are reviewed for impairment in accordance with the applicable

FASB standard, "Accounting for the Impairment or Disposal of Long- Lived

Assets". Under the standard, long-lived assets are tested for recoverability

whenever events or changes in circumstances indicate that their carrying amounts

may not be recoverable. An impairment charge is recognized for the amount, if

any, which the carrying value of the asset exceeds the fair value.

Stock-Based Compensation

Beginning January 1, 2006, the Company adopted the provisions of and accounts

for stock-based compensation using an estimate of value in accordance with the

fair value method. Under the fair value recognition provisions of this

statement, stock-based compensation cost is measured at the grant date based on

the fair value of the award and is recognized as expense on a straight-line

basis over the requisite service period, which generally is the vesting period.

The Company elected the modified-prospective method, under which prior periods

are not revised for comparative purposes. The valuation method applies to new

grants and to grants that were outstanding as of the effective date and are

subsequently modified.

Other Comprehensive Income (Loss)

The Company recognizes unrealized gains and losses on the Company's foreign

currency translation adjustments as components of other comprehensive income

(loss).

Recent Accounting Pronouncements

There were various other accounting standards and interpretations issued in 2013

and 2012, none of which are expected to have a material impact on the Company's

financial position, operations, or cash flows.

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CONSOLIDATED BALANCE SHEETS (Parenthetical)

Mar. 31, 2013

USD ($)

Mar. 31, 2013

HKD

Jun. 30, 2012

USD ($)

CONSOLIDATED BALANCE SHEETS [Abstract]

Property and equipment, accumulated depreciation $ 404,889 $ 287,754

Intangible assets, accumulated amortization $ 268,982 1,953,870 $ 188,890

Preferred stock, par value per share $ 0.01 $ 0.01

Preferred stock, shares authorized 25,000,000 25,000,000 25,000,000

Preferred stock, shares issued 0 0 0

Preferred stock, shares outstanding 0 0 0

Common stock, par value per share $ 0.01 $ 0.01

Common stock, shares authorized 1,000,000,000 1,000,000,000 1,000,000,000

Common stock, shares issued 98,879,655 98,879,655 98,879,655

Common stock, shares outstanding 98,879,655 98,879,655 98,879,655

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PROPERTY AND EQUIPMENT (Tables)
9 Months Ended

Mar. 31, 2013

PROPERTY AND EQUIPMENT [Abstract]

Schedule of Property and Equipment

At March 31, 2013 and June 30, 2012, Property and Equipment consisted of:

 March 31, June 30,

 2013 2012

 -------------------- ---------------------

Furniture and Fixtures $ 593,076 $ 593,627

Office Equipment 137,785 137,893

Computer Equipment 25,371 20,042

 -------------------- ---------------------

 756,232 751,562

Accumulated Depreciation (404,889) (287,754)

 -------------------- ---------------------

Total $ 351,343 $ 463,808



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Document and Entity Information
9 Months Ended

Mar. 31, 2013

May 10, 2013

Document and Entity Information [Abstract]

Document Type 10-Q

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Entity Registrant Name JV GROUP, INC.

Entity Central Index Key 0001021917

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Current Fiscal Year End Date --06-30

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COMMITMENTS AND CONTINGENCIES (Tables)
9 Months Ended

Mar. 31, 2013

COMMITMENTS AND CONTINGENCIES [Abstract]

Schedule of Future Minimum Rental Payments Under Operating Leases

The Company's minimum rent rate for the

following three years are:

 Fiscal Year Ended

 June 30, Rent to be paid

 -------- ---------------

 2013 $113,474

 2014 $448,358

 2015 $260,383

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CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)
3 Months Ended 9 Months Ended

Mar. 31, 2013

Mar. 31, 2012

Mar. 31, 2013

Mar. 31, 2012

CONSOLIDATED STATEMENTS OF OPERATIONS [Abstract]

Revenue $ 164,077 $ 162,047 $ 515,740 $ 421,890

Cost of revenue 20,596 21,446 60,829 57,684

Gross profit 143,481 140,601 454,911 364,206

Operating expenses

General and administrative 78,157 83,808 293,448 278,385

Rent and rates 112,283 111,735 336,539 281,231

Amortization 8,551 80,114

Depreciation 34,310 43,311 117,906 107,946

Total operating expenses 233,301 238,854 828,007 667,562

Loss from operations (89,820) (98,253) (373,096) (303,356)

Other income

Interest and other income 466 1,236

Total other income 466 1,236

Net loss (89,820) (97,787) (373,096) (302,120)

Other comprehensive income

Foreign currency translation adjustment 1,058 173 1,734 2,957

Total comprehensive loss $ (88,762) $ (97,614) $ (371,362) $ (299,163)

Loss per common share- basic:

Net loss $ 0.00 $ 0.00 $ 0.00 $ 0.00

Weighted average common shares outstanding:

Basic 98,879,655 98,879,655 98,879,655 90,513,019

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PREPAYMENTS, CLIENTS
9 Months Ended

Mar. 31, 2013

PREPAYMENTS, CLIENTS [Abstract]

PREPAYMENTS, CLIENTS

NOTE 7 - PREPAYMENTS, CLIENTS

Clients pay a deposit on the Company's provided services upon entering into a

lease agreement with the Company. Such deposits are recognized by the Company

not only as deposits, but as a corresponding liability. At March 31, 2013 and

June 30, 2012, the Company had $135,738 and $102,123, respectively in prepayment

liabilities.

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ADVANCES, RELATED PARTIES
9 Months Ended

Mar. 31, 2013

ADVANCES, RELATED PARTIES [Abstract]

ADVANCES, RELATED PARTIES

NOTE 6 - ADVANCES, RELATED PARTIES

During the year ended June 30, 2012, Mr. Yeung Cheuk Hung, the manager of

Prestige and the majority shareholder of the Company, has advanced funds of

$363,524, to support the operations of Prestige. During the nine months ended

March 31, 2013, Mr. Hung, advanced the Company funds of $127,065, to support

operations. In addition during the nine months ended March 31, 2013, the Company

did make payments of $35,339 to Mr. Hung. The Company owes him $800,084 and

$709,070 as of March 31, 2013 and June 30, 2012, respectively. Such funds are

unsecured, bear no interest, and are due on demand.

During the nine months ended March 31, 2013 and the year ended June 30, 2012,

Ms. Look, an officer and director of the Company and the manager of Mega,

advanced funds of $41,770 and $65,727, respectively to Mega to support

operations. The Company owes her $121,456 and $79,808 as of March 31, 2013 and

June 30, 2012, respectively. Such funds are unsecured, bear no interest, and are

due on demand.

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NOTE PAYABLE (Details) (USD $)
0 Months Ended 9 Months Ended

Sep. 08, 2011

Mar. 31, 2013

Short-term Debt [Line Items]

Debt instrument, face amount $ 450,000

Repayment date Mar. 01, 2012

Exchange rate loss related to notes $ 2,088

Restricted Stock [Member]

Short-term Debt [Line Items]

Stock issued in agreement for leaseholds 25,000,000

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BUSINESS AND BASIS OF PRESENTATION (Details)

Mar. 31, 2013

Jun. 30, 2012

Apr. 25, 2012

Apr. 24, 2012

BUSINESS AND BASIS OF PRESENTATION [Abstract]

Common stock, shares authorized 1,000,000,000 1,000,000,000 1,000,000,000 100,000,000

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SUBSEQUENT EVENTS
9 Months Ended

Mar. 31, 2013

SUBSEQUENT EVENTS [Abstract]

SUBSEQUENT EVENTS

NOTE 10 - SUBSEQUENT EVENTS

The Company has evaluated it activities subsequent to the nine months ended

March 31, 2013 and found no other reportable subsequent events.

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COMMITMENTS AND CONTINGENCIES
9 Months Ended

Mar. 31, 2013

COMMITMENTS AND CONTINGENCIES [Abstract]

COMMITMENTS AND CONTINGENCIES

NOTE 8 - COMMITMENTS AND CONTINGENCIES

Prestige operates from Silvercord, No.30 Canton Road, Tsimshatsui, which is a

premier commercial building in Hong Kong. The center is located on two floors

and occupies approximately 10,000 square feet. We paid $336,539 and $281,231 for

the lease of our center for the nine months ended March 31, 2013 and the year

ended June 30, 2012, respectively. The Company's minimum rent rate for the

following three years are:

 Fiscal Year Ended

 June 30, Rent to be paid

 -------- ---------------

 2013 $113,474

 2014 $448,358

 2015 $260,383

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STOCKHOLDERS' DEFICIT
9 Months Ended

Mar. 31, 2013

STOCKHOLDERS' DEFICIT [Abstract]

STOCKHOLDERS' DEFICIT

NOTE 9 - STOCKHOLDERS' DEFICIT

The authorized capital stock of the Company is 1,000,000,000 shares of common

stock with a $0.01 par value and 25,000,000 shares of preferred stock with a par

value of $0.01 per share. At March 31, 2013, the Company had 98,879,655 shares

of its common stock issued and outstanding.

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SIGNIFICANT ACCOUNTING POLICIES (Policy)
9 Months Ended

Mar. 31, 2013

SIGNIFICANT ACCOUNTING POLICIES [Abstract]

Use of Estimates

Use of Estimates

The preparation of the 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 periods. Actual results could differ from those

estimates.

Judgments and estimates of uncertainties are required in applying the Company's

accounting policies in certain areas. The following are some of the areas

requiring significant judgments and estimates: a) going concern; b) valuation

allowance for deferred tax assets based on estimated future taxable income; and

c) depreciable life for property, plant and equipment and intangible assets. The

relevant amounts could be adjusted in the near term if experience differs from

current estimates.

Cash and Cash Equivalents

Cash and Cash Equivalents

The Company considers all liquid investments purchased with an initial maturity

of three months or less to be cash equivalents. Cash and cash equivalents

include demand deposits and money market funds carried at cost which

approximates fair value. The Company maintains its cash in institutions insured

by the Federal Deposit Insurance Corporation ("FDIC").

Foreign Currency Translation

Foreign Currency Translation

The financial statements of JV Group's wholly-owned subsidiaries, Prestige and

Mega are measured using the local currency (the Hong Kong Dollar (HK$) is the

functional currency). Assets and liabilities of Prestige and Mega are translated

at exchange rates as of the balance sheet date. Revenues and expenses are

translated at average rates of exchange in effect during the period. The

resulting cumulative translation adjustments have been recorded as a component

of comprehensive income (loss), included as a separate item in the statement of

operations.

The Company is exposed to movements in foreign currency exchange rates. In

addition, the Company is subject to risks including adverse developments in the

foreign political and economic environment, trade barriers, managing foreign

operations, and potentially adverse tax consequences. There can be no assurance

that any of these factors will not have a material negative impact on the

Company's financial condition or results of operations in the future.

Fair Value of Financial Instruments

Fair Value of Financial Instruments

Fair value is defined as the price that would be received upon sale of an asset

or paid upon transfer of a liability in an orderly transaction between market

participants at the measurement date and in the principal or most advantageous

market for that asset or liability. The fair value should be calculated based on

assumptions that market participants would use in pricing the asset or

liability, not on assumptions specific to the entity. In addition, the fair

value of liabilities should include consideration of non-performance risk

including our own credit risk.

In addition to defining fair value, the standard expands the disclosure

requirements around fair value and establishes a fair value hierarchy for

valuation inputs. The hierarchy prioritizes the inputs into three levels based

on the extent to which inputs used in measuring fair value are observable in the

market. Each fair value measurement is reported in one of the three levels which

is determined by the lowest level input that is significant to the fair value

measurement in its entirety. These levels are:

 Level 1 - inputs are based upon unadjusted quoted prices for identical

 instruments traded in active markets.

 Level 2 - inputs are based upon significant observable inputs other

 than quoted prices included in Level 1, such as quoted prices for

 identical or similar instruments in markets that are not active, and

 model-based valuation techniques for which all significant assumptions

 are observable in the market or can be corroborated by observable

 market data for substantially the full term of the assets or

 liabilities.

 Level 3 - inputs are generally unobservable and typically reflect

 management's estimates of assumptions that market participants would

 use in pricing the asset or liability. The fair values are therefore

 determined using model-based techniques that include option pricing

 models, discounted cash flow models, and similar techniques.

The carrying value of the Company's financial assets and liabilities which

consist of cash, accounts payable, and advances from related parties in

management's opinion approximate their fair value due to the short maturity of

such instruments. These financial assets and liabilities are valued using Level

3 inputs, except for cash which is at Level 1. Unless otherwise noted, it is

management's opinion that the Company is not exposed to significant interest,

exchange, or credit risks arising from these financial instruments.

Property and Equipment

Property and Equipment

Property and equipment are stated at cost less accumulated depreciation.

Depreciation is computed principally on the straight-line method over the

estimated useful life of each type of asset which ranges from three to five

years. Major improvements are capitalized, while expenditures for repairs and

maintenance are expensed when incurred. Upon retirement or disposition, the

related costs and accumulated depreciation are removed from the accounts, and

any resulting gains or losses are credited or charged to income.

Intangible Asset

Intangible Asset

On September 8, 2011, the Company entered into an Agreement to purchase certain

leaseholds and as a result recognized certain intangibles, such as customer

lists, which are considered intangible assets. These intangible assets are being

amortized over a weighted average period of 1.7 years at a rate of HK$1,953,870

per year. At March 31, 2013, accumulated amortization was translated to equal

US$268,982 and amortization expense for the nine months period was US$80,114.

Revenue Recognition

Revenue Recognition

The Company recognizes revenue when it is earned and expenses are recognized

when they occur. The Company recognizes revenue from its office service

operations. Clients pay a monthly fee and such fees are recognized at that time.

Revenue arising from collections in excess of anticipated amounts attributable

to timing differences is deferred until when services are performed as defined

by the contract.

Advertising

Advertising

The Company puts advertisements in local newspapers and the internet in order to

attract potential customers. It is recognized as expense when it occurs. The

Company paid $11,942 and $15,251 as advertising cost for the nine months ended

March 31, 2013 and 2012, respectively. ($3,830 and $5,129 for the three months

ended March 31, 2013 and 2012.)

Net Loss per Common Share

Net Loss per Common Share

Basic net loss per common share is calculated by dividing total net loss

applicable to common shares by the weighted average number of common and common

equivalent shares outstanding during the period. For the nine and three months

ended March 31, 2013 and 2012, there were no potential common equivalent shares

used in the calculation of weighted average common shares outstanding as the

effect would be anti-dilutive.

Impairment of Long Lived Assets

Impairment of Long Lived Assets

Long-lived assets are reviewed for impairment in accordance with the applicable

FASB standard, "Accounting for the Impairment or Disposal of Long- Lived

Assets". Under the standard, long-lived assets are tested for recoverability

whenever events or changes in circumstances indicate that their carrying amounts

may not be recoverable. An impairment charge is recognized for the amount, if

any, which the carrying value of the asset exceeds the fair value.

Stock-Based Compensation

Stock-Based Compensation

Beginning January 1, 2006, the Company adopted the provisions of and accounts

for stock-based compensation using an estimate of value in accordance with the

fair value method. Under the fair value recognition provisions of this

statement, stock-based compensation cost is measured at the grant date based on

the fair value of the award and is recognized as expense on a straight-line

basis over the requisite service period, which generally is the vesting period.

The Company elected the modified-prospective method, under which prior periods

are not revised for comparative purposes. The valuation method applies to new

grants and to grants that were outstanding as of the effective date and are

subsequently modified.

Other Comprehensive Income (Loss)

Other Comprehensive Income (Loss)

The Company recognizes unrealized gains and losses on the Company's foreign

currency translation adjustments as components of other comprehensive income

(loss).

Recent Accounting Pronouncements

Recent Accounting Pronouncements

There were various other accounting standards and interpretations issued in 2013

and 2012, none of which are expected to have a material impact on the Company's

financial position, operations, or cash flows.

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CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)
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Mar. 31, 2012

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Adjustments to reconcile net loss to net cash used in operating activities:

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Amortization 80,114

Disposal of assets 280

Changes in operating assets and liabilities:

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Prepayments from clients 33,747 55,082

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CASH FLOW FROM INVESTING ACTIVITIES

Acquisition of assets (5,907) (2,356)

Total cash flow used in investing activities (5,907) (2,356)

CASH FLOW FROM FINANCING ACTIVITIES

Advances from officers and directors 168,835 375,493

Advances from related parties 2,503

Payments on advances from officers and directors (35,359)

Total cash flow provided by financing activities 133,476 377,996

Effect of exchange rate changes on cash 635 (2,850)

NET CHANGE IN CASH 17,379 (20,381)

CASH AT BEGINNING OF PERIOD 10,407 26,506

CASH AT END OF PERIOD 27,786 6,125

SUPPLEMENTAL SCHEDULE OF CASH FLOW INFORMATION

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NOTE PAYABLE
9 Months Ended

Mar. 31, 2013

NOTE PAYABLE [Abstract]

NOTE PAYABLE

NOTE 5 - NOTE PAYABLE

On September 8, 2011, the Company entered into an Agreement to purchase certain

leaseholds from an unrelated third party in exchange for 25,000,000 of shares of

the Company's restricted common stock and a $450,000 promissory note. The

$450,000 promissory note has a term of six months and therefore would be due on

March 1, 2012. The promissory note does not accrue interest. At March 31, 2013,

the promissory note is still outstanding and includes an additional $2,088 to

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STOCKHOLDERS' DEFICIT (Details) (USD $)

Mar. 31, 2013

Jun. 30, 2012

Apr. 25, 2012

Apr. 24, 2012

STOCKHOLDERS' DEFICIT [Abstract]

Common stock, shares authorized 1,000,000,000 1,000,000,000 1,000,000,000 100,000,000

Common stock, par value per share $ 0.01 $ 0.01

Preferred stock, shares authorized 25,000,000 25,000,000

Preferred stock, par value per share $ 0.01 $ 0.01

Common stock, shares issued 98,879,655 98,879,655

Common stock, shares outstanding 98,879,655 98,879,655

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SIGNIFICANT ACCOUNTING POLICIES (Details)
3 Months Ended 9 Months Ended

Mar. 31, 2013

USD ($)

Mar. 31, 2012

USD ($)

Mar. 31, 2013

USD ($)

Mar. 31, 2012

USD ($)

Mar. 31, 2013

HKD

Jun. 30, 2012

USD ($)

SIGNIFICANT ACCOUNTING POLICIES [Abstract]

Weighted average useful life of acquired intangible assets 1 year 8 months 12 days

Amortization expense $ 8,551 $ 80,114

Accumulated amortization 268,982 268,982 1,953,870 188,890

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-Name Statement of Financial Accounting Standard (FAS)

-Number 142

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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PROPERTY AND EQUIPMENT	9 Months Ended
PROPERTY AND EQUIPMENT	Mar. 31, 2013
PROPERTY AND EQUIPMENT [Abstract]
PROPERTY AND EQUIPMENT	NOTE 4 - PROPERTY AND EQUIPMENT At March 31, 2013 and June 30, 2012, Property and Equipment consisted of: March 31, June 30, 2013 2012 -------------------- --------------------- Furniture and Fixtures $ 593,076 $ 593,627 Office Equipment 137,785 137,893 Computer Equipment 25,371 20,042 -------------------- --------------------- 756,232 751,562 Accumulated Depreciation (404,889) (287,754) -------------------- --------------------- Total $ 351,343 $ 463,808 ==================== ===================== Property and equipment held by Prestige have an original cost basis valued in Hong Kong Dollars. During the nine months ended March 31, 2012, Prestige purchased $5,352 in computer equipment and $555 in furniture and fixtures. The change in value in office equipment is a result of foreign currency exchange differences.

GOING CONCERN	9 Months Ended
GOING CONCERN	Mar. 31, 2013
GOING CONCERN [Abstract]
GOING CONCERN	NOTE 3 - GOING CONCERN The Company's financial statements for the nine months ended March 31, 2013 have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. The Company reported a net loss of $373,096 for the nine months ended March 31, 2013 (a net loss of $89,820 for the three months ended March 31, 2013) and an accumulated deficit of $2,115,105 at March 31, 2013. At March 31, 2013, the Company had total current assets of $83,455 and total liabilities, all current of $1,605,584 for a working capital deficit of $1,522,129. The Company's ability to continue as a going concern may be dependent on the success of management's plan discussed below. The financial statements do not include any adjustments relating to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. To the extent the Company's operations are not sufficient to fund the Company's capital requirements, the Company may attempt to enter into a revolving loan agreement with financial institutions or attempt to raise capital through the sale of additional capital stock or through the issuance of debt. At the present time, the Company does not have a revolving loan agreement with any financial institution nor can the Company provide any assurance that it will be able to enter into any such agreement in the future or be able to raise funds through the further issuance of debt or equity in the Company. During the 2013 fiscal year, the Company intends to continue its efforts in growing its office service operations.

CONSOLIDATED BALANCE SHEETS (USD $)	Mar. 31, 2013	Jun. 30, 2012
Current assets
Cash and cash equivalents	$ 27,786	$ 10,407
Prepaid expenses and other current assets	55,669	56,138
Total current assets	83,455	66,545
Property and equipment, net of $404,889 and $287,754 accumulated depreciation, respectively	351,343	463,808
Intangible Assets, net of $268,982 and $188,890 accumulated amortization, respectively	51,225	131,317
Total assets	486,023	661,670
Current liabilities
Accounts payable	91,689	62,885
Accrued liabilities	4,529	3,545
Prepayments, clients	135,738	102,123
Notes payable	452,088	452,439
Advances, related parties	921,540	788,878
Total current liabilities	1,605,584	1,409,870
Total liabilities	1,605,584	1,409,870
Stockholders' deficit:
Preferred stock, $0.01 par value: 25,000,000 shares authorized, no shares issued and outstanding
Common stock, $0.01 par value: 1,000,000,000 shares authorized 98,879,655 shares issued and outstanding at March 31, 2013 and June 30, 2012, respectively	988,797	988,797
Other comprehensive income	6,747	5,013
Accumulated deficit	(2,115,105)	(1,742,010)
Total stockholders' deficit	(1,119,561)	(748,200)
Total liabilities and stockholders' deficit	$ 486,023	$ 661,670

BUSINESS AND BASIS OF PRESENTATION	9 Months Ended
BUSINESS AND BASIS OF PRESENTATION	Mar. 31, 2013
BUSINESS AND BASIS OF PRESENTATION [Abstract]
BUSINESS AND BASIS OF PRESENTATION	NOTE 1 - BUSINESS AND BASIS OF PRESENTATION Company History ASPI, Inc. ("APSI") was formed in Delaware in September 29, 2008. On April 25, 2012, ASPI filed an amendment to its Certificate of Incorporation to change its name from ASPI, Inc. to JV Group, Inc. ("JV Group.") In addition, at that time, JV Group increased the number of authorized common shares from One Hundred Million (100,000,000) shares to One Billion (1,000,000,000) shares. Business JV Group operates primarily as an office service provider through its wholly-owned subsidiary, Prestige Prime Office, Limited ("Prestige"). Prestige provides office space that is fully furnished, equipped and staffed, located at premier addresses in central business districts with convenient access to airport or public transportation. Services include advanced communication systems, network access, updated IT, and world-class administrative support, as well as a full menu of business services and facilities, such as meeting rooms and video conferencing. Basis of Presentation The accompanying consolidated financial statements include the accounts of JV Group, Inc., a Delaware corporation, its wholly-owned subsidiaries, Mega Action Limited ("Mega"), a British Virgin Island Corporation, and Prestige, a Hong Kong Special Administrative Region Corporation (JV Group and its subsidiaries are collectively referred to as the "Company"). All significant intercompany accounts and transactions have been eliminated in consolidation.

PROPERTY AND EQUIPMENT (Details) (USD $)	9 Months Ended
PROPERTY AND EQUIPMENT (Details) (USD $)	Mar. 31, 2013	Mar. 31, 2012	Jun. 30, 2012
Property, Plant and Equipment [Line Items]
Property and equipment	$ 756,232		$ 751,562
Accumulated Depreciation	(404,889)		(287,754)
Property and Equipment, net	351,343		463,808
Payents to acquire property and equipment	5,907	2,356
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	593,076		593,627
Payents to acquire property and equipment		555
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	137,785		137,893
Payents to acquire property and equipment		5,352
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	$ 25,371		$ 20,042

ADVANCES, RELATED PARTIES (Details) (USD $)	9 Months Ended	12 Months Ended
ADVANCES, RELATED PARTIES (Details) (USD $)	Mar. 31, 2013	Jun. 30, 2012
Mr. Yeung Cheuk Hung [Member]
Related Party Transaction [Line Items]
Proceeds from related party debt	$ 127,065
Payment to related party	35,339
Accounts payable - related party	800,084	709,070
Mr. Yeung Cheuk Hung [Member] \| Prestige [Member]
Related Party Transaction [Line Items]
Proceeds from related party debt		363,524
Ms. Look [Member]
Related Party Transaction [Line Items]
Proceeds from related party debt	41,770	65,727
Accounts payable - related party	$ 121,456	$ 79,808

SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
SIGNIFICANT ACCOUNTING POLICIES	Mar. 31, 2013
SIGNIFICANT ACCOUNTING POLICIES [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES Use of Estimates The preparation of the 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 periods. Actual results could differ from those estimates. Judgments and estimates of uncertainties are required in applying the Company's accounting policies in certain areas. The following are some of the areas requiring significant judgments and estimates: a) going concern; b) valuation allowance for deferred tax assets based on estimated future taxable income; and c) depreciable life for property, plant and equipment and intangible assets. The relevant amounts could be adjusted in the near term if experience differs from current estimates. Cash and Cash Equivalents The Company considers all liquid investments purchased with an initial maturity of three months or less to be cash equivalents. Cash and cash equivalents include demand deposits and money market funds carried at cost which approximates fair value. The Company maintains its cash in institutions insured by the Federal Deposit Insurance Corporation ("FDIC"). Foreign Currency Translation The financial statements of JV Group's wholly-owned subsidiaries, Prestige and Mega are measured using the local currency (the Hong Kong Dollar (HK$) is the functional currency). Assets and liabilities of Prestige and Mega are translated at exchange rates as of the balance sheet date. Revenues and expenses are translated at average rates of exchange in effect during the period. The resulting cumulative translation adjustments have been recorded as a component of comprehensive income (loss), included as a separate item in the statement of operations. The Company is exposed to movements in foreign currency exchange rates. In addition, the Company is subject to risks including adverse developments in the foreign political and economic environment, trade barriers, managing foreign operations, and potentially adverse tax consequences. There can be no assurance that any of these factors will not have a material negative impact on the Company's financial condition or results of operations in the future. Fair Value of Financial Instruments Fair value is defined as the price that would be received upon sale of an asset or paid upon transfer of a liability in an orderly transaction between market participants at the measurement date and in the principal or most advantageous market for that asset or liability. The fair value should be calculated based on assumptions that market participants would use in pricing the asset or liability, not on assumptions specific to the entity. In addition, the fair value of liabilities should include consideration of non-performance risk including our own credit risk. In addition to defining fair value, the standard expands the disclosure requirements around fair value and establishes a fair value hierarchy for valuation inputs. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market. Each fair value measurement is reported in one of the three levels which is determined by the lowest level input that is significant to the fair value measurement in its entirety. These levels are: Level 1 - inputs are based upon unadjusted quoted prices for identical instruments traded in active markets. Level 2 - inputs are based upon significant observable inputs other than quoted prices included in Level 1, such as quoted prices for identical or similar instruments in markets that are not active, and model-based valuation techniques for which all significant assumptions are observable in the market or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 - inputs are generally unobservable and typically reflect management's estimates of assumptions that market participants would use in pricing the asset or liability. The fair values are therefore determined using model-based techniques that include option pricing models, discounted cash flow models, and similar techniques. The carrying value of the Company's financial assets and liabilities which consist of cash, accounts payable, and advances from related parties in management's opinion approximate their fair value due to the short maturity of such instruments. These financial assets and liabilities are valued using Level 3 inputs, except for cash which is at Level 1. Unless otherwise noted, it is management's opinion that the Company is not exposed to significant interest, exchange, or credit risks arising from these financial instruments. Property and Equipment Property and equipment are stated at cost less accumulated depreciation. Depreciation is computed principally on the straight-line method over the estimated useful life of each type of asset which ranges from three to five years. Major improvements are capitalized, while expenditures for repairs and maintenance are expensed when incurred. Upon retirement or disposition, the related costs and accumulated depreciation are removed from the accounts, and any resulting gains or losses are credited or charged to income. Intangible Asset On September 8, 2011, the Company entered into an Agreement to purchase certain leaseholds and as a result recognized certain intangibles, such as customer lists, which are considered intangible assets. These intangible assets are being amortized over a weighted average period of 1.7 years at a rate of HK$1,953,870 per year. At March 31, 2013, accumulated amortization was translated to equal US$268,982 and amortization expense for the nine months period was US$80,114. Revenue Recognition The Company recognizes revenue when it is earned and expenses are recognized when they occur. The Company recognizes revenue from its office service operations. Clients pay a monthly fee and such fees are recognized at that time. Revenue arising from collections in excess of anticipated amounts attributable to timing differences is deferred until when services are performed as defined by the contract. Advertising The Company puts advertisements in local newspapers and the internet in order to attract potential customers. It is recognized as expense when it occurs. The Company paid $11,942 and $15,251 as advertising cost for the nine months ended March 31, 2013 and 2012, respectively. ($3,830 and $5,129 for the three months ended March 31, 2013 and 2012.) Net Loss per Common Share Basic net loss per common share is calculated by dividing total net loss applicable to common shares by the weighted average number of common and common equivalent shares outstanding during the period. For the nine and three months ended March 31, 2013 and 2012, there were no potential common equivalent shares used in the calculation of weighted average common shares outstanding as the effect would be anti-dilutive. Impairment of Long Lived Assets Long-lived assets are reviewed for impairment in accordance with the applicable FASB standard, "Accounting for the Impairment or Disposal of Long- Lived Assets". Under the standard, long-lived assets are tested for recoverability whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable. An impairment charge is recognized for the amount, if any, which the carrying value of the asset exceeds the fair value. Stock-Based Compensation Beginning January 1, 2006, the Company adopted the provisions of and accounts for stock-based compensation using an estimate of value in accordance with the fair value method. Under the fair value recognition provisions of this statement, stock-based compensation cost is measured at the grant date based on the fair value of the award and is recognized as expense on a straight-line basis over the requisite service period, which generally is the vesting period. The Company elected the modified-prospective method, under which prior periods are not revised for comparative purposes. The valuation method applies to new grants and to grants that were outstanding as of the effective date and are subsequently modified. Other Comprehensive Income (Loss) The Company recognizes unrealized gains and losses on the Company's foreign currency translation adjustments as components of other comprehensive income (loss). Recent Accounting Pronouncements There were various other accounting standards and interpretations issued in 2013 and 2012, none of which are expected to have a material impact on the Company's financial position, operations, or cash flows.

CONSOLIDATED BALANCE SHEETS (Parenthetical)	Mar. 31, 2013 USD ($)	Mar. 31, 2013 HKD	Jun. 30, 2012 USD ($)
CONSOLIDATED BALANCE SHEETS [Abstract]
Property and equipment, accumulated depreciation	$ 404,889		$ 287,754
Intangible assets, accumulated amortization	$ 268,982	1,953,870	$ 188,890
Preferred stock, par value per share	$ 0.01		$ 0.01
Preferred stock, shares authorized	25,000,000	25,000,000	25,000,000
Preferred stock, shares issued	0	0	0
Preferred stock, shares outstanding	0	0	0
Common stock, par value per share	$ 0.01		$ 0.01
Common stock, shares authorized	1,000,000,000	1,000,000,000	1,000,000,000
Common stock, shares issued	98,879,655	98,879,655	98,879,655
Common stock, shares outstanding	98,879,655	98,879,655	98,879,655

PROPERTY AND EQUIPMENT (Tables)	9 Months Ended
PROPERTY AND EQUIPMENT (Tables)	Mar. 31, 2013
PROPERTY AND EQUIPMENT [Abstract]
Schedule of Property and Equipment	At March 31, 2013 and June 30, 2012, Property and Equipment consisted of: March 31, June 30, 2013 2012 -------------------- --------------------- Furniture and Fixtures $ 593,076 $ 593,627 Office Equipment 137,785 137,893 Computer Equipment 25,371 20,042 -------------------- --------------------- 756,232 751,562 Accumulated Depreciation (404,889) (287,754) -------------------- --------------------- Total $ 351,343 $ 463,808

Document and Entity Information	9 Months Ended
Document and Entity Information	Mar. 31, 2013	May 10, 2013
Document and Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2013
Entity Registrant Name	JV GROUP, INC.
Entity Central Index Key	0001021917
Trading Symbol	ASZP
Current Fiscal Year End Date	--06-30
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q3
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		98,879,655

COMMITMENTS AND CONTINGENCIES (Tables)	9 Months Ended
COMMITMENTS AND CONTINGENCIES (Tables)	Mar. 31, 2013
COMMITMENTS AND CONTINGENCIES [Abstract]
Schedule of Future Minimum Rental Payments Under Operating Leases	The Company's minimum rent rate for the following three years are: Fiscal Year Ended June 30, Rent to be paid -------- --------------- 2013 $113,474 2014 $448,358 2015 $260,383

CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended		9 Months Ended
CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	Mar. 31, 2013	Mar. 31, 2012	Mar. 31, 2013	Mar. 31, 2012
CONSOLIDATED STATEMENTS OF OPERATIONS [Abstract]
Revenue	$ 164,077	$ 162,047	$ 515,740	$ 421,890
Cost of revenue	20,596	21,446	60,829	57,684
Gross profit	143,481	140,601	454,911	364,206
Operating expenses
General and administrative	78,157	83,808	293,448	278,385
Rent and rates	112,283	111,735	336,539	281,231
Amortization	8,551		80,114
Depreciation	34,310	43,311	117,906	107,946
Total operating expenses	233,301	238,854	828,007	667,562
Loss from operations	(89,820)	(98,253)	(373,096)	(303,356)
Other income
Interest and other income		466		1,236
Total other income		466		1,236
Net loss	(89,820)	(97,787)	(373,096)	(302,120)
Other comprehensive income
Foreign currency translation adjustment	1,058	173	1,734	2,957
Total comprehensive loss	$ (88,762)	$ (97,614)	$ (371,362)	$ (299,163)
Loss per common share- basic:
Net loss	$ 0.00	$ 0.00	$ 0.00	$ 0.00
Weighted average common shares outstanding:
Basic	98,879,655	98,879,655	98,879,655	90,513,019

PREPAYMENTS, CLIENTS	9 Months Ended
PREPAYMENTS, CLIENTS	Mar. 31, 2013
PREPAYMENTS, CLIENTS [Abstract]
PREPAYMENTS, CLIENTS	NOTE 7 - PREPAYMENTS, CLIENTS Clients pay a deposit on the Company's provided services upon entering into a lease agreement with the Company. Such deposits are recognized by the Company not only as deposits, but as a corresponding liability. At March 31, 2013 and June 30, 2012, the Company had $135,738 and $102,123, respectively in prepayment liabilities.

ADVANCES, RELATED PARTIES	9 Months Ended
ADVANCES, RELATED PARTIES	Mar. 31, 2013
ADVANCES, RELATED PARTIES [Abstract]
ADVANCES, RELATED PARTIES	NOTE 6 - ADVANCES, RELATED PARTIES During the year ended June 30, 2012, Mr. Yeung Cheuk Hung, the manager of Prestige and the majority shareholder of the Company, has advanced funds of $363,524, to support the operations of Prestige. During the nine months ended March 31, 2013, Mr. Hung, advanced the Company funds of $127,065, to support operations. In addition during the nine months ended March 31, 2013, the Company did make payments of $35,339 to Mr. Hung. The Company owes him $800,084 and $709,070 as of March 31, 2013 and June 30, 2012, respectively. Such funds are unsecured, bear no interest, and are due on demand. During the nine months ended March 31, 2013 and the year ended June 30, 2012, Ms. Look, an officer and director of the Company and the manager of Mega, advanced funds of $41,770 and $65,727, respectively to Mega to support operations. The Company owes her $121,456 and $79,808 as of March 31, 2013 and June 30, 2012, respectively. Such funds are unsecured, bear no interest, and are due on demand.

NOTE PAYABLE (Details) (USD $)	0 Months Ended	9 Months Ended
NOTE PAYABLE (Details) (USD $)	Sep. 08, 2011	Mar. 31, 2013
Short-term Debt [Line Items]
Debt instrument, face amount	$ 450,000
Repayment date	Mar. 01, 2012
Exchange rate loss related to notes		$ 2,088
Restricted Stock [Member]
Short-term Debt [Line Items]
Stock issued in agreement for leaseholds	25,000,000

SUBSEQUENT EVENTS	9 Months Ended
SUBSEQUENT EVENTS	Mar. 31, 2013
SUBSEQUENT EVENTS [Abstract]
SUBSEQUENT EVENTS	NOTE 10 - SUBSEQUENT EVENTS The Company has evaluated it activities subsequent to the nine months ended March 31, 2013 and found no other reportable subsequent events.

COMMITMENTS AND CONTINGENCIES	9 Months Ended
COMMITMENTS AND CONTINGENCIES	Mar. 31, 2013
COMMITMENTS AND CONTINGENCIES [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 8 - COMMITMENTS AND CONTINGENCIES Prestige operates from Silvercord, No.30 Canton Road, Tsimshatsui, which is a premier commercial building in Hong Kong. The center is located on two floors and occupies approximately 10,000 square feet. We paid $336,539 and $281,231 for the lease of our center for the nine months ended March 31, 2013 and the year ended June 30, 2012, respectively. The Company's minimum rent rate for the following three years are: Fiscal Year Ended June 30, Rent to be paid -------- --------------- 2013 $113,474 2014 $448,358 2015 $260,383

STOCKHOLDERS' DEFICIT	9 Months Ended
STOCKHOLDERS' DEFICIT	Mar. 31, 2013
STOCKHOLDERS' DEFICIT [Abstract]
STOCKHOLDERS' DEFICIT	NOTE 9 - STOCKHOLDERS' DEFICIT The authorized capital stock of the Company is 1,000,000,000 shares of common stock with a $0.01 par value and 25,000,000 shares of preferred stock with a par value of $0.01 per share. At March 31, 2013, the Company had 98,879,655 shares of its common stock issued and outstanding. During the nine months ended March 31, 2013, the Company did not issue any shares of its common stock.

SIGNIFICANT ACCOUNTING POLICIES (Policy)	9 Months Ended
SIGNIFICANT ACCOUNTING POLICIES (Policy)	Mar. 31, 2013
SIGNIFICANT ACCOUNTING POLICIES [Abstract]
Use of Estimates	Use of Estimates The preparation of the 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 periods. Actual results could differ from those estimates. Judgments and estimates of uncertainties are required in applying the Company's accounting policies in certain areas. The following are some of the areas requiring significant judgments and estimates: a) going concern; b) valuation allowance for deferred tax assets based on estimated future taxable income; and c) depreciable life for property, plant and equipment and intangible assets. The relevant amounts could be adjusted in the near term if experience differs from current estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all liquid investments purchased with an initial maturity of three months or less to be cash equivalents. Cash and cash equivalents include demand deposits and money market funds carried at cost which approximates fair value. The Company maintains its cash in institutions insured by the Federal Deposit Insurance Corporation ("FDIC").
Foreign Currency Translation	Foreign Currency Translation The financial statements of JV Group's wholly-owned subsidiaries, Prestige and Mega are measured using the local currency (the Hong Kong Dollar (HK$) is the functional currency). Assets and liabilities of Prestige and Mega are translated at exchange rates as of the balance sheet date. Revenues and expenses are translated at average rates of exchange in effect during the period. The resulting cumulative translation adjustments have been recorded as a component of comprehensive income (loss), included as a separate item in the statement of operations. The Company is exposed to movements in foreign currency exchange rates. In addition, the Company is subject to risks including adverse developments in the foreign political and economic environment, trade barriers, managing foreign operations, and potentially adverse tax consequences. There can be no assurance that any of these factors will not have a material negative impact on the Company's financial condition or results of operations in the future.
Fair Value of Financial Instruments	Fair Value of Financial Instruments Fair value is defined as the price that would be received upon sale of an asset or paid upon transfer of a liability in an orderly transaction between market participants at the measurement date and in the principal or most advantageous market for that asset or liability. The fair value should be calculated based on assumptions that market participants would use in pricing the asset or liability, not on assumptions specific to the entity. In addition, the fair value of liabilities should include consideration of non-performance risk including our own credit risk. In addition to defining fair value, the standard expands the disclosure requirements around fair value and establishes a fair value hierarchy for valuation inputs. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market. Each fair value measurement is reported in one of the three levels which is determined by the lowest level input that is significant to the fair value measurement in its entirety. These levels are: Level 1 - inputs are based upon unadjusted quoted prices for identical instruments traded in active markets. Level 2 - inputs are based upon significant observable inputs other than quoted prices included in Level 1, such as quoted prices for identical or similar instruments in markets that are not active, and model-based valuation techniques for which all significant assumptions are observable in the market or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 - inputs are generally unobservable and typically reflect management's estimates of assumptions that market participants would use in pricing the asset or liability. The fair values are therefore determined using model-based techniques that include option pricing models, discounted cash flow models, and similar techniques. The carrying value of the Company's financial assets and liabilities which consist of cash, accounts payable, and advances from related parties in management's opinion approximate their fair value due to the short maturity of such instruments. These financial assets and liabilities are valued using Level 3 inputs, except for cash which is at Level 1. Unless otherwise noted, it is management's opinion that the Company is not exposed to significant interest, exchange, or credit risks arising from these financial instruments.
Property and Equipment	Property and Equipment Property and equipment are stated at cost less accumulated depreciation. Depreciation is computed principally on the straight-line method over the estimated useful life of each type of asset which ranges from three to five years. Major improvements are capitalized, while expenditures for repairs and maintenance are expensed when incurred. Upon retirement or disposition, the related costs and accumulated depreciation are removed from the accounts, and any resulting gains or losses are credited or charged to income.
Intangible Asset	Intangible Asset On September 8, 2011, the Company entered into an Agreement to purchase certain leaseholds and as a result recognized certain intangibles, such as customer lists, which are considered intangible assets. These intangible assets are being amortized over a weighted average period of 1.7 years at a rate of HK$1,953,870 per year. At March 31, 2013, accumulated amortization was translated to equal US$268,982 and amortization expense for the nine months period was US$80,114.
Revenue Recognition	Revenue Recognition The Company recognizes revenue when it is earned and expenses are recognized when they occur. The Company recognizes revenue from its office service operations. Clients pay a monthly fee and such fees are recognized at that time. Revenue arising from collections in excess of anticipated amounts attributable to timing differences is deferred until when services are performed as defined by the contract.
Advertising	Advertising The Company puts advertisements in local newspapers and the internet in order to attract potential customers. It is recognized as expense when it occurs. The Company paid $11,942 and $15,251 as advertising cost for the nine months ended March 31, 2013 and 2012, respectively. ($3,830 and $5,129 for the three months ended March 31, 2013 and 2012.)
Net Loss per Common Share	Net Loss per Common Share Basic net loss per common share is calculated by dividing total net loss applicable to common shares by the weighted average number of common and common equivalent shares outstanding during the period. For the nine and three months ended March 31, 2013 and 2012, there were no potential common equivalent shares used in the calculation of weighted average common shares outstanding as the effect would be anti-dilutive.
Impairment of Long Lived Assets	Impairment of Long Lived Assets Long-lived assets are reviewed for impairment in accordance with the applicable FASB standard, "Accounting for the Impairment or Disposal of Long- Lived Assets". Under the standard, long-lived assets are tested for recoverability whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable. An impairment charge is recognized for the amount, if any, which the carrying value of the asset exceeds the fair value.
Stock-Based Compensation	Stock-Based Compensation Beginning January 1, 2006, the Company adopted the provisions of and accounts for stock-based compensation using an estimate of value in accordance with the fair value method. Under the fair value recognition provisions of this statement, stock-based compensation cost is measured at the grant date based on the fair value of the award and is recognized as expense on a straight-line basis over the requisite service period, which generally is the vesting period. The Company elected the modified-prospective method, under which prior periods are not revised for comparative purposes. The valuation method applies to new grants and to grants that were outstanding as of the effective date and are subsequently modified.
Other Comprehensive Income (Loss)	Other Comprehensive Income (Loss) The Company recognizes unrealized gains and losses on the Company's foreign currency translation adjustments as components of other comprehensive income (loss).
Recent Accounting Pronouncements	Recent Accounting Pronouncements There were various other accounting standards and interpretations issued in 2013 and 2012, none of which are expected to have a material impact on the Company's financial position, operations, or cash flows.

GOING CONCERN (Details) (USD $)	3 Months Ended		9 Months Ended
GOING CONCERN (Details) (USD $)	Mar. 31, 2013	Mar. 31, 2012	Mar. 31, 2013	Mar. 31, 2012	Jun. 30, 2012
GOING CONCERN [Abstract]
Net loss	$ 89,820	$ 97,787	$ 373,096	$ 302,120
Accumulated deficit	2,115,105		2,115,105		1,742,010
Current assets	83,455		83,455		66,545
Total liabilities	1,605,584		1,605,584		1,409,870
Working capital deficit	$ (1,522,129)		$ (1,522,129)

COMMITMENTS AND CONTINGENCIES (Details) (USD $)	9 Months Ended	12 Months Ended
COMMITMENTS AND CONTINGENCIES (Details) (USD $)	Mar. 31, 2013 sqft	Jun. 30, 2012
COMMITMENTS AND CONTINGENCIES [Abstract]
Square footage of real estate property	10,000
Rent expense	$ 336,539	$ 281,231
Annual rent rate, for the fiscal years ending:
2013	113,474
2014	448,358
2015	$ 260,383

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	9 Months Ended
CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	Mar. 31, 2013	Mar. 31, 2012
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (373,096)	$ (302,120)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	117,906	107,946
Amortization	80,114
Disposal of assets	280
Changes in operating assets and liabilities:
Prepaid expenses and other current assets	429	(12,415)
Accounts payable and accrued liabilities	29,795	(241,664)
Prepayments from clients	33,747	55,082
Total cash flow used in operating activities	(110,825)	(393,171)
CASH FLOW FROM INVESTING ACTIVITIES
Acquisition of assets	(5,907)	(2,356)
Total cash flow used in investing activities	(5,907)	(2,356)
CASH FLOW FROM FINANCING ACTIVITIES
Advances from officers and directors	168,835	375,493
Advances from related parties		2,503
Payments on advances from officers and directors	(35,359)
Total cash flow provided by financing activities	133,476	377,996
Effect of exchange rate changes on cash	635	(2,850)
NET CHANGE IN CASH	17,379	(20,381)
CASH AT BEGINNING OF PERIOD	10,407	26,506
CASH AT END OF PERIOD	27,786	6,125
SUPPLEMENTAL SCHEDULE OF CASH FLOW INFORMATION
Cash paid for interest
Cash paid for income tax

NOTE PAYABLE	9 Months Ended
NOTE PAYABLE	Mar. 31, 2013
NOTE PAYABLE [Abstract]
NOTE PAYABLE	NOTE 5 - NOTE PAYABLE On September 8, 2011, the Company entered into an Agreement to purchase certain leaseholds from an unrelated third party in exchange for 25,000,000 of shares of the Company's restricted common stock and a $450,000 promissory note. The $450,000 promissory note has a term of six months and therefore would be due on March 1, 2012. The promissory note does not accrue interest. At March 31, 2013, the promissory note is still outstanding and includes an additional $2,088 to account for exchange rate differences.

SIGNIFICANT ACCOUNTING POLICIES (Details)	3 Months Ended		9 Months Ended
SIGNIFICANT ACCOUNTING POLICIES (Details)	Mar. 31, 2013 USD ($)	Mar. 31, 2012 USD ($)	Mar. 31, 2013 USD ($)	Mar. 31, 2012 USD ($)	Mar. 31, 2013 HKD	Jun. 30, 2012 USD ($)
SIGNIFICANT ACCOUNTING POLICIES [Abstract]
Weighted average useful life of acquired intangible assets			1 year 8 months 12 days
Amortization expense	$ 8,551		$ 80,114
Accumulated amortization	268,982		268,982		1,953,870	188,890
Advertising costs	$ 3,830	$ 5,129	$ 11,942	$ 15,251