0001161697-12-000182.txt : 20120329 0001161697-12-000182.hdr.sgml : 20120329 20120329163732 ACCESSION NUMBER: 0001161697-12-000182 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 11 CONFORMED PERIOD OF REPORT: 20120229 FILED AS OF DATE: 20120329 DATE AS OF CHANGE: 20120329 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FIRST LEVEL ENTERTAINMENT GROUP, INC. CENTRAL INDEX KEY: 0001503227 STANDARD INDUSTRIAL CLASSIFICATION: PHONOGRAPH RECORDS & PRERECORDED AUDIO TAPES & DISKS [3652] IRS NUMBER: 900599877 STATE OF INCORPORATION: FL FISCAL YEAR END: 0831 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 333-170016 FILM NUMBER: 12724470 BUSINESS ADDRESS: STREET 1: 7076 SPYGLASS AVENUE CITY: PARKLAND STATE: FL ZIP: 33076 BUSINESS PHONE: 954-599-3672 MAIL ADDRESS: STREET 1: 7076 SPYGLASS AVENUE CITY: PARKLAND STATE: FL ZIP: 33076 FORMER COMPANY: FORMER CONFORMED NAME: SOUND KITCHEN ENTERTAINMENT GROUP, INC. DATE OF NAME CHANGE: 20110825 FORMER COMPANY: FORMER CONFORMED NAME: END FUEL CORP DATE OF NAME CHANGE: 20101012 10-Q 1 form_10-q.htm FORM 10-Q FOR 02-29-2012

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q


þ	QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended February 29, 2012


o	TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from ___________ to ___________

Commission file number 333-170016

First Level Entertainment Group, Inc.

(Exact name of registrant as specified in its charter)


Florida		90-0599877
(State or other jurisdiction of incorporation or organization)		(I.R.S. Employer Identification Number)


7076 Spyglass Avenue, Parkland, Florida		33076
(Address of principal executive offices)		(Zip Code)

(954) 599-3672

(Issuer’s telephone number, including area code)

Sound Kitchen Entertainment Group, Inc.

(Former name, former address and former fiscal year, if changed since last report)

Check whether the issuer (1) filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act 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 such filing requirements for the past 90 days. Yes þ No o

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 of Regulation S-T (§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 þ No o

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See definitions of “large accelerated filer,” “accelerated filer,” and “smaller reporting company” in Rule 12b-2 of the Exchange Act. (Check one):


Large accelerated filer	o	Accelerated filer	o
Non-accelerated filer	o	Smaller reporting company	þ

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes o No þ

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date.


Class		Outstanding at March 10, 2012
Common Stock, $0.001		39,920,000 shares
Preferred Stock, $0.001		0 shares

FIRST LEVEL ENTERTAINMENT GROUP, INC.

TABLE OF CONTENTS


	PAGE

Part I Financial Information	3

Item 1. Financial Statements	3

Condensed Balance Sheets at February 29, 2012 (unaudited) and August 31, 2011 (audited)	3

Condensed Statements of Operations for the three months ended February 29, 2012 and the cumulative period from June 2, 2008 (inception) through February 29, 2012	4

Statement of Stockholders’ Equity/(Deficit) from June 2, 2008 (inception) through February 29, 2012	5

Condensed Statements of Cash Flows at February 29, 2012	6

Notes to Condensed Financial Statements	7-12

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations.	13-16

Item 3. Quantitative and Qualitative Disclosures About Market Risk.	16

Item 4. Controls and Procedures.	16-17

Part II Other Information	17

Item 1. Legal Proceeding.	17

Item 1A. Risk Factors.	17

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds.	17

Item 3. Defaults Upon Senior Securities.	17

Item 4. (Removed and Reserved).	17

Item 5. Other Information.	17

Item 6. Exhibits.	17

Signatures	18

- 2 -

PART I FINANCIAL INFORMATION

Item 1. Financial Statements

FIRST LEVEL ENTERTAINMENT GROUP, INC.

(A DEVELOPMENT STAGE COMPANY)

CONDENSED BALANCE SHEET


	Unaudited			Audited
	February 29, 2012			August 31, 2011
ASSETS

CURRENT ASSETS:
Cash and equivalents	$	3,100		$	100
Total Current Assets		3,100			100

OTHER ASSETS:
Intellectual assets, net		162,500			262,500

Total Assets	$	165,600		$	262,600

LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIENCY)

CURRENT LIABILITIES:
Accounts payable	$	—		$	—
Accrued Expenses		11,071			10,000
Loans from related parties		1,679			400
Total Current Liabilities		12,750			10,400

LONG TERM LIABILITIES
Note Payable		—			—
Total Long Term Liabilities		—			—

Total Liabilities		12,750			10,400

STOCKHOLDERS’ EQUITY (DEFICIT):
Preferred Stock, par value $.001; 10,000,000 shares authorized; 0 issued and outstanding at February 29, 2012 and August 31, 2011		—			—
Common stock , par value $.001; 500,000,000 shares authorized; 35,920,000 shares issued and outstanding as of February 29, 2012 and 31,500,000 shares issued at August 31, 2011	$	35,920		$	31,500
Additional paid in capital		752,080			646,000
Deficit accumulated during the development stage		(635,150	)		(425,300	)
Total Stockholders’ Equity		152,850			252,200

Total Liabilities and Stockholders’ Equity	$	165,600		$	262,600

The accompanying notes are an integral part of these statements.

- 3 -

FIRST LEVEL ENTERTAINMENT GROUP, INC.

(A DEVELOPMENT STAGE COMPANY)

CONDENSED STATEMENTS OF OPERATIONS

FOR THE PERIOD JUNE 2, 2008 (INCEPTION) THROUGH FEBRUARY 29, 2012

(UNAUDITED)


	For the three months ended February 29, 2012			For the three months ended February 28, 2011			For the six months ended February 29, 2012			For the six months ended February 28, 2011			Cumulative From June 2, 2008 (inception) through February 29, 2012

Net Sales	$	—		$	—		$	—		$	—		$	—

Cost of Sales		—			—			—			—			—

Gross Profit		—			—			—			—			—

Operating Expenses:
Legal and Accounting		2,500			2,100			9,000			4,200			28,400
Amortization/Impairment		100,000			—			100,000			—			100,000
General and Administrative		2,950			1,500			5,750			3,000			14,150
Office Lease Expense		10,100			—			14,100			—			14,100
Consulting		81,000			—			81,000			—			478,500

Total Operating Expenses		196,550			3,600			209,850			7,200			635,150

Operating Loss		(196,550	)		(3,600	)		(209,850	)		(7,200	)		(635,150	)

Net (loss) before Income Taxes		(196,550	)		(3,600	)		(209,850	)		(7,200	)		(635,150	)

Provision for Income Taxes		—			—			—			—			—

Net (loss)	$	(196,550	)	$	(3,600	)	$	(209,850	)	$	(7,200	)	$	(635,150	)

Basic and diluted net loss per common share	$	(0.006	)	$	(0.001	)	$	(0.007	)	$	(0.001	)

Weighted average number of common shares outstanding		31,548,571			5,500,000			31,524,286			5,500,000

The accompanying notes are an integral part of these statements.

- 4 -

FIRST LEVEL ENTERTAINMENT GROUP, INC.

(A DEVELOPMENT STAGE COMPANY)

STATEMENT OF STOCKHOLDERS’ EQUITY/(DEFICIT)

FROM JUNE 2, 2008 (INCEPTION) THROUGH FEBRUARY 28, 2011

(Unaudited)


						Accumulated
				Additional		(Deficit) During			Total
Par Value of $0.001	Common Stock			Paid in		Development			Stockholders’
	Shares	Amount		Capital		Stage			Equity (Deficit)

Balance at June 2, 2008 (date of inception)

Common Stock issued July 30, 2010	1,000,000	$	1,000	$	4,000	$	—		$	5,000

Common stock issued July 31, 2010	4,500,000		4,500		18,000		—			22,500

Net loss for the Period from June 2, 2008 to August 31, 2010	—		—		—		(6,384	)		(6,384	)

Balance August 31, 2010	5,500,000	$	5,500	$	22,000	$	(6,384	)	$	21,116

Common Stock issued April 30, 2011 for debt	500,000		500		12,000		—			12,500

Common Stock issued July 31, 2011 for services	1,200,000		1,200		28,800		—			30,000

Common Stock issued August 26, 2011 for services	14,700,000		14,700		352,800		—			367,500

Common Stock issued August 26, 2011 for conversion of debt	9,600,000		9,600		230,400		—			240,000

Net loss for the twelve month period ending August 31, 2011	—		—		—		(418,916	)		(418,916	)

Balance August 31, 2011	31,500,000	$	31,500	$	646,000	$	(425,300	)	$	252,200

Common Stock issued February 29, 2012 for debt	1,300,000		1,300		31,200		—			32,500

Common Stock issued February 29, 2012 for services	3,000,000		3,000		72,000		—			75,000

Common Stock issued February 29, 2012 in Form S-1	120,000		120		2,880		—			3,000

Net loss for the six month period ending February 29, 2012	—		—		—		(209,850	)		(209,850	)

Balance February 29, 2012	35,920,000	$	35,920	$	752,080	$	(635,150	)	$	152,850

The accompanying notes are an integral part of these statements.

- 5 -

FIRST LEVEL ENTERTAINMENT GROUP, INC.

(A DEVELOPMENT STAGE COMPANY)

CONDENSED STATEMENTS OF CASH FLOWS

FOR THE PERIOD JUNE 2, 2008 (INCEPTION) THROUGH FEBRUARY 29, 2012


	For the Six months ended February 29, 2012			For the Six months ended February 28, 2011			Cumulative from June 2, 2008 (Inception) through February 29, 2012

OPERATING ACTIVITIES:
Net loss	$	(209,850	)	$	(7,200	)	$	(635,150	)
Adjustments to reconcile net loss to net cash used in operating activities:
Increase in Amortization		100,000			—			100,000
Issuance of common stock for services		75,000			—			472,500
Issuance of common stock - shareholder note payable		32,500			—			285,000

Changes in operating assets and liabilities:
Increase/(Decrease) in accounts payable and accrued expenses		1,071			(2,100	)		11,071

Net cash provided by (used) in operating activities		(1,279	)		(9,300	)		233,421

FINANCING ACTIVITIES:
Increase in due to related parties		1,279			4,400			1,679
Increase (decrease) in notes payable		—			—			(240,000	)
Proceeds from issuance of common stock		3,000			—			8,000

Net cash provided by (used in) financing activities		4,279			4,400			(230,321	)

NET INCREASE (DECREASE) IN CASH		3,000			(4,900	)		3,100

CASH BEGINNING BALANCE		100			5,000			—

CASH ENDING BALANCE		3,100			100			3,100

SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Taxes paid	$	—		$	—		$	—
Interest paid	$	—		$	—		$	—

NON-CASH TRANSACTIONS AFFECTING OPERATING, INVESTING AND FINANCING ACTIVITIES:
Issuance of common stock - shareholder note payable	$	32,500		$	—		$	285,000
Issuance of common stock for services	$	75,000		$	—		$	472,500
Issuance of common stock for acquisition of intellectual property	$	—		$	—		$	22,500
Issuance of notes payable for acquisition of intellectual property	$	—		$	—		$	240,000

The accompanying notes are an integral part of these statements.

- 6 -

FIRST LEVEL ENTERTAINMENT GROUP, INC.

(A DEVELOPMENT STAGE COMPANY)

NOTES TO FINANCIAL STATEMENTS

NOTE 1 – NATURE OF OPERATIONS AND BASIS OF PRESENTATION

First Level Entertainment Group, Inc. (“Company”) is a development stage company commencing development operations in April, 2010 and has incurred losses since inception totaling $635,150. The Company was incorporated on June 2, 2008 in the State of Florida and established a fiscal year end of August 31st. The Company is a development stage company focusing on the children’s music business and social networking applications including mobile.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The financial statements present the balance sheet, statements of operations, stockholders’ equity and cash flows of the Company. These financial statements are presented in United States dollars and have been prepared in accordance with accounting principles generally accepted in the United States.

Development Stage Company

The Company has not earned any revenue from operations. Accordingly, the Company’s activities have been accounted for as those of a “Development Stage Enterprise” as set forth in ASC Topic 915. Among the disclosures required by ASC 915 are that the Company’s financial statements be identified as those of a development stage company, and that the statements of operations, stockholders’ equity/(deficit) and cash flows disclose activity since the date of the Company’s inception.

Use of Estimates and Assumptions

Preparation of the financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.

Cash and Cash Equivalents

For purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents.

Intellectual Property

The Company, on July 31, 2010, acquired intellectual property consisting of thirty-five (35) children’s songs. The intellectual property acquired included all rights, title and interest and therefore the Company has title of one hundred percent (100%) ownership to the thirty-five (35) children’s songs.

The Company has capitalized costs of the acquired intellectual properties consisting of $162,500 including thirty-five (35) individual children’s songs at February 29, 2012 and $262,500 at August 31, 2011. The Company begins amortizing intellectual property costs, using the straight-line method over the estimated useful life of 3 years, once it is put into service. At February 29, 2012, the intellectual properties have not been put into service.

Impairment of Long-Lived Assets

In accordance with ASC 360-10-05-4 “Property, Plant, and Equipment-Impairment or Disposal of Long-Lived Assets”, which was previously Financial Accounting SFAS No.144, “Accounting for the Impairment or Disposal of Long-lived Assets”, the Company assesses long-lived assets, such as property and equipment and intangible assets subject to amortization, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset group may not be fully recoverable. Recoverability of asset groups to be held and used in measured by a comparison of the carrying amount of an asset group to estimated undiscounted future cash flows expected to be generated by the asset group. If the carrying amount exceeds its estimated future cash flows, an impairment charge is recognized by the amount by which the carrying amount of an asset group exceeds the fair value of the asset group. The Company evaluated its long-lived assets and impairment charges of $100,000 were recorded for the three (3) month period ended February 29, 2012.

- 7 -

FIRST LEVEL ENTERTAINMENT GROUP, INC.

(A DEVELOPMENT STAGE COMPANY)

NOTES TO FINANCIAL STATEMENTS

Fair Value

In accordance with the requirements of ASC Topic 820, the Company has determined the estimated fair value of financial instruments using available market information and appropriate valuation methodologies. The fair value of financial instruments classified as current assets or liabilities approximate their carrying value due to the short-term maturity of the instruments.

Income Taxes

The Company follows the liability method of accounting for income taxes in accordance with ASC Topic 740. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax balances. Deferred tax assets and liabilities are measured using enacted or substantially enacted tax rates expected to apply to the taxable income in the years in which those differences are expected to be recovered or settled. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the date of enactment or substantive enactment.

Revenue and Cost Recognition

The Company has no current source of revenue. The Company recognizes revenue based on Account Standards Codification (“ASC”) 605 “Revenue Recognition” which contains Securities and Exchange Commission Staff Accounting Bulletin No. 101, “Revenue Recognition in Financial Statements’ and No. 104, “Revenue Recognition”. In all cases, revenue is recognized only when the price is fixed or determinable, persuasive evidence of an arrangement exists, shipment has occurred, price is fixed or determinable and collectability of the resulting receivable is reasonably assured. Revenues transacted from on-line platforms are recognized at the point of sale.

The Cost of Sales includes any labor cost and the amortization of intellectual property.

Advertising, Consulting Services and Marketing

The company expenses advertising, consulting services and marketing as incurred. The company has had advertising, consulting services and marketing expenses of $478,500 from inception (June 2, 2008) through February 29, 2012.

Property

The Company entered into a three (3) year lease agreement commencing October 1, 2011 and expenses the cost as incurred. The lease was terminated effective January 31, 2012 and the security deposit of $5,600 was expensed for the (3) month period ended February 29, 2012. The company is currently leasing office space on a monthly basis for an amount of $1,500 per month.

Net Loss per Share

Basic loss per share includes no dilution and is computed by dividing loss available to common stockholders by the weighted average number of common shares outstanding for the period. Dilutive loss per share reflects the potential dilution of securities that could share in the losses of the Company. Because the Company does not have any potentially dilutive securities, the accompanying presentation is only of basic loss per share.

Foreign Currency Translation

The financial statements are presented in United States dollars. In accordance with ASC Topic 830, “Foreign Currency Translation”, foreign denominated monetary assets and liabilities are translated to their United States dollar equivalents using foreign exchange rates which prevailed at the balance sheet date. Non-monetary assets and liabilities are translated at exchange rates prevailing at the transaction date. Revenue and expenses are translated at average rates of exchange during the periods presented. Related translation adjustments are reported as a separate component of stockholder’s equity (deficit), whereas gains or losses resulting from foreign currency transactions are included in results of operations.

- 8 -

FIRST LEVEL ENTERTAINMENT GROUP, INC.

(A DEVELOPMENT STAGE COMPANY)

NOTES TO FINANCIAL STATEMENTS

Stock-based Compensation

The Company has not adopted a stock option plan and has not granted any stock options. Accordingly, no stock-based compensation has been recorded to date.

Share Based Expenses

In accordance with ASC Topic 230, this statement requires a public entity to expense the cost of employee services received in exchange for an award of equity instruments. This statement also provides guidance on valuing and expensing these awards, as well as disclosure requirements of these equity arrangements. The Company adopted ASC Topic 230 upon creation of the company and expenses share based costs in the period incurred.

Related Parties

Related parties, which can be a corporation, individual, investor or another entity are considered to be related if the party has the ability, directly or indirectly, to control the other party or exercise significant influence over the Company in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence. The Company has these relationships.

Recent Accounting Pronouncements

The Company has evaluated all the recent accounting pronouncements through February 29, 2012 and believes that none of them, including those not yet effective, will have a material effect on the financial position or results of operations of the Company.

NOTE 3 – GOING CONCERN

The Company’s financial statements are prepared in accordance with generally accepted accounting principles applicable to a going concern. This contemplates the realization of assets and the liquidation of liabilities in the normal course of business. Currently, the Company does not have material assets that can be liquidated in a timely manner, nor does it have operations or a source of revenue sufficient to cover its operation costs and allow it to continue as a going concern. The Company has a deficit accumulated since inception (June 2, 2008) through February 29, 2012; of $(635,150).The Company will be dependent upon the raising of additional capital through placement of our common stock in order to implement its business plan. There can be no assurance that the Company will be successful in either situation in order to continue as a going concern. The Company has funded its initial operations, from inception to February 29, 2012 by way of issuing common shares and advances from related parties. As of February 29, 2012, the Company had issued 35,920,000 common shares, for a total of $788,000. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty.

NOTE 4 – FAIR VALUE OF FINANCIAL INSTRUMENTS

In accordance with ASC Topic 825 and 820 the Company has determined the estimated fair value of financial instruments using available market information and appropriate valuation methodologies. The fair value of financial instruments classified as current assets or liabilities approximate their carrying value due to the short-term maturity of the instruments.

- 9 -

FIRST LEVEL ENTERTAINMENT GROUP, INC.

(A DEVELOPMENT STAGE COMPANY)

NOTES TO FINANCIAL STATEMENTS

NOTE 5 – CAPITAL STOCK

In August, 2011 and February, 2012, the company filed, amended and restated Articles of Incorporation with the Secretary of State of Florida which:


	·	changed the name of the corporation to First Level Entertainment Group, Inc.

	·	increased the number of authorized shares of common stock from 100,000,000 shares to 500,000,000 shares and fixed a par value of $0.001 per share,

	·	authorized a class of 10,000,000 shares of blank check preferred stock, par value $0.001 per share, and

	·	included indemnification provisions customary under Florida law, as well as election not to be governed by the provisions of the Florida Business Corporation Act governing affiliated transactions and an election to be governed by the provisions related to control share acquisitions.

On July 30, 2010, the then sole officer and director of the Company purchased 1,000,000 shares of the common stock in the Company at $0.005 per share for $5,000.

On July 31, 2010, eight (8) individuals (including four (4) minor aged children) purchased 4,500,000 shares of the common stock in the Company at $0.005 per share for $22,500. These 4,500,000 common shares were issued as consideration for the deposit of $22,500 on the agreement to purchase intellectual properties.

On April 30, 2011, the Company issued 500,000 shares of the common stock in the Company at $0.025 per share for $12,500 as payment of debt to related parties.

On July 31, 2011, the Company issued 1,200,000 shares of the common stock in the Company at $0.025 per share for $30,000 as payment of liabilities for consulting services rendered.

On August 26, 2011, the Company issued 14,700,000 shares of the common stock in the Company at $0.025 per share for $367,500 as payment of liabilities for consulting services rendered.

On August 26, 2011, the Company issued 9,600,000 shares of the common stock in the Company at $0.025 per share for $240,000 as payment of the liability for the company’s children’s library.

On February 29, 2012, the Company issued 1,300,000 shares of the common stock in the Company at $0.025 per share for $32,500 as payment of debt to related parties.

On February 29, 2012, the Company issued 3,000,000 shares of the common stock in the Company at $0.025 per share for $75,000 as payment for consulting services.

On February 29, 2012, the Company issued 120,000 shares of the common stock in the Company at $0.025 per share for $3,000 pursuant to the Form S-1 as filed with the Securities and Exchange Commission.

From inception (June 2, 2008) through February 29, 2012, the Company has not granted any stock options and has not recorded any stock-based compensation.

In January, 2011, the company’s filing of Form S-1 with the Securities and Exchange Commission to sell a maximum of 1,000,000 common shares at $0.025 per share to raise funding of $25,000 became effective. At February 29, 2012, the Company has commenced the sale of these securities and sold 120,000 shares and there is no assurance that the balance (880,000 common shares) will be sold.

- 10 -

FIRST LEVEL ENTERTAINMENT GROUP, INC.

(A DEVELOPMENT STAGE COMPANY)

NOTES TO FINANCIAL STATEMENTS

NOTE 6 – INCOME TAXES

We did not provide any current or deferred U.S. federal income tax provision or benefit for any of the periods presented because we have experienced operating losses since inception. In accordance with ASC Topic 740 – Accounting for Income Tax and ASC Topic 605 - Accounting for Uncertainty in Income Taxes, when it is more likely than not that a tax asset cannot be realized through future income the Company must allow for this future tax benefit. We provided a full valuation allowance on the net deferred tax asset, consisting of net operating loss carry forwards, because management has determined that it is more likely than not that we will not earn income sufficient to realize the deferred tax assets during the carry forward period.

The components of the Company’s deferred tax asset as of February 29, 2012 are as follows:


	February 29, 2012
Net operating loss carry forward	$	635,150
Times Tax at Statutory rate		35%

Deferred Tax Asset		222,303
Valuation allowance		(222.303)

Net deferred tax asset	$	0

The net federal operating loss carry forward will expire between 2028 and 2030. This carry forward may be limited upon the consummation of a business combination under IRC Section 381.

NOTE 7 – RELATED PARTY TRANSACTIONS

During the period from June 2, 2008 (inception) through August 31, 2011 the former sole officer and director paid incorporation costs of $684 on behalf of the Company. Additionally, other affiliates and related parties have made advances from time to time and at February 29, 2012 and August 31, 2011, the amounts were $1,679 and $400 respectively. These were classified as loans from related parties. For the three (3) month period ended February 29, 2012, loans from related parties were converted into 1,300,000 common shares for a total of $32,500. All advances and loans are payable on demand and without interest.

Limited office space and services are provided without charge by a related party which is considered immaterial for financial presentation. The officers and directors of the Company are involved in other business activities and may, in the future, become involved in other business opportunities. If a specific business opportunity becomes available, such persons may face a conflict in selecting between the Company and their other business interests. The Company has not formulated a policy for the resolution of such conflicts.

NOTE 8 – NOTE PAYABLE

On July 31, 2010, the company acquired intellectual property for a total cost of $262,500. At closing, the company executed a promissory note in the amount of $240,000 having the following salient terms and conditions:


	a)	The intellectual property secures the promissory note

	b)	There is no stated interest rate, but interest is calculated as cash flow is receive by the company from any/all sources at $0.075 per song download and $0.125 per song from any/all sources including, but not limited to, compact disc (CD)

	c)	There are no stated period payments of principle and the promissory note is due in its entirety July 31, 2015.

	d)	The promissory note is executed in its entirety to Tammi Shnider as Trustee representing a total of eight (8) individuals (including four (4) minor aged children). Tammi Shnider is a related party.

On August 26, 2011, this Note was paid in full with the issuance of 9,600,000 common shares valued at $0.025 per common share.

- 11 -

FIRST LEVEL ENTERTAINMENT GROUP, INC.

(A DEVELOPMENT STAGE COMPANY)

NOTES TO FINANCIAL STATEMENTS

NOTE 9 – OFFICE LEASE OBLIGATIONS

On October 1, 2011, the Company has entered into an operating lease agreement for its warehouse and corporate offices located in Franklin, Tennessee consisting of approximately 1,900 square feet. The current lease term expiration date is September 30, 2014. The lease was terminated at January 31, 2012 and the company forfeited its security deposit of $5,600. Rent expense plus common area maintenance for the quarter ended February 29, 2012 was $10,100 including the security deposit forfeiture.

NOTE 10 – SUBSEQUENT EVENTS

We have evaluated events and transactions that occurred subsequent to February 29, 2012 through March 10, 2012, the date the financial statements were issued, for potential recognition or disclosure in the accompanying financial statements. Other than the disclosures above, we did not identify any events or transactions that should be recognized or disclosed in the accompanying financial statements.

- 12 -

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations

The following discussion and analysis should be read in conjunction with our consolidated financial statements, including the notes thereto, appearing in this Form 10-Q and in our Annual Report on Form 10-K for the fiscal year ended August 31, 2011 filed on October 7, 2011 with the Securities and Exchange Commission and are hereby referenced.

The statements in this report include forward-looking statements. These forward-looking statements are based on our management’s current expectations and beliefs and involve numerous risks and uncertainties that could cause actual results to differ materially from expectations. You should not rely upon these forward-looking statements as predictions of future events because we cannot assure you that the events or circumstances reflected in these statements will be achieved or will occur. You can identify a forward-looking statement by the use of the forward-terminology, including words such as “may”, “will”, “believes”, “anticipates”, “estimates”, “expects”, “continues”, “should”, “seeks”, “intends”, “plans”, and/or words of similar import, or the negative of these words and phrases or other variations of these words and phrases or comparable terminology. These forward-looking statements relate to, among other things: our sales, results of operations and anticipated cash flows; capital expenditures; depreciation and amortization expenses; sales, general and administrative expenses; our ability to maintain and develop relationship with our existing and potential future customers; and, our ability to maintain a level of investment that is required to remain competitive. Many factors could cause our actual results to differ materially from those projected in these forward-looking statements, including, but not limited to: variability of our revenues and financial performance; risks associated with technological changes; the acceptance of our products in the marketplace by existing and potential customers; disruption of operations or increases in expenses due to our involvement with litigation or caused by civil or political unrest or other catastrophic events; general economic conditions, government mandates and conditions in the gaming/entertainment industry in particular; and, the continued employment of our key personnel and other risks associated with competition.

For a discussion of the factors that could cause actual results to differ materially from the forward-looking statements see the “Liquidity and Capital Resources” section under “Management’s Discussion and Analysis of Financial Condition and Results of Operations” in this item of this report and the other risks and uncertainties that are set forth elsewhere in this report or detailed in our other Securities and Exchange Commission reports and filings. We believe it is important to communicate our expectations. However, our management disclaims any obligation to update any forward-looking statements whether as a result of new information, future events or otherwise.

Overview

We are a development stage company incorporated in the state of Florida in June, 2008. The Company, on July 31, 2010, acquired intellectual property consisting of thirty-five (35) children’s songs to market and sell through distribution channels throughout the United States and foreign territories. The current focus of our development stage company is as follows:


	·	Children’s intellectual properties, including original children’s music, videos and discs. Emphasis will be placed on creating original children’s music having a CD format that is personalized for the child’s individual name and download songs on the internet.

	·	A portfolio of mobile and social networking applications that are designed to appeal to a broad section of Internet and smart phone users.

Going Concern

Our financial statements have been prepared on the basis of accounting principles applicable to a going concern. As a result, they do not include adjustments that would be necessary if we were unable to continue as a going concern and would therefore be obligated to realize assets and discharge our liabilities other than in the normal course of operations. As reflected in the accompanying financial statements, the Company is a development stage entity having generated no revenues from inception through February 29, 2012. We have provided cash flows in operations of $233,421 from inception (June 2, 2008) to February 29, 2012 and have an accumulated deficit of $(635,150) through February 29, 2012.

This raises substantial doubt about our ability to continue as a going concern, as expressed by our auditors in its opinion on our financial statements included in this report. The ability of the Company to continue as a going concern is dependent on the Company’s ability to raise additional capital and implement its business plan.

- 13 -

We have not yet established an ongoing source of revenues sufficient to cover our operating costs and allow us to continue as a going concern. Our ability to continue as a going concern is dependent on us obtaining adequate capital to fund operating losses until we become profitable. If we are unable to obtain adequate capital, we could be forced to cease operations. There can be no assurance that we will operate at a profit or additional debt or equity financing will be available, or if available, can be obtained on satisfactory terms.

Critical Accounting Policies

Our financial statements and accompanying notes have been prepared in accordance with United States generally accepted accounting principles applied on a consistent basis. The preparation of financial statements requires management to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues, expenses and related disclosures. On an on-going basis, management evaluates these estimates and assumptions, including but not limited to those related to revenue recognition and the impairment of long-lived assets, goodwill and other intangible assets. Management bases its estimates on historical experience and various other assumptions that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions.

Stock Compensation

(included in ASC 718 “Compensation-Stock Compensation”)

The Company adopted SFAS No. 123R, Share-Based Payment (“SFAS 123R”), which requires all stock-based payments to employees, including grants of employee stock options, to be recognized in the financial statements based on their fair values. The Company accounts for stock-based compensation arrangements with nonemployees in accordance with the Emerging Issues Task Force Abstract No. 96-18, Accounting for Equity Instruments That Are Issued to Other Than Employees for Acquiring, or in Conjunction with Selling Goods or Services. The Company records the expense of such services to employees and non employees based on the estimated fair value of the equity instrument using the Black-Scholes pricing model.

Revenue Recognition

(included in ASC 605 “Revenue Recognition”)

The Company recognizes revenue on arrangements in accordance with Securities and Exchange Commission Staff Accounting Bulletin No. 101, “Revenue Recognition in Financial Statements’ and No. 104, “Revenue Recognition”. In all cases, revenue is recognized only when the price is fixed or determinable, persuasive evidence of an arrangement exists, the service is performed and collectability of the resulting receivable is reasonably assured.

Product sales and shipping revenues, net of promotional discounts, rebates, and return allowances, are recorded when the products are shipped and title passes to customers. Retail sales to customers are made pursuant to a sales contract that provides for transfer of both title and risk of loss upon our delivery to the carrier. Return allowances, which reduce product revenue, are estimated using historical experience. Revenue from product sales and services rendered is recorded net of sales taxes. Amounts received in advance for subscription services, are deferred and recognized as revenue over the subscription term.

Outlook

The most important metric by which we judge the Company’s performance now and in the near term is generating revenues on the top line and sales growth. Our current commitment to develop and deliver quality products means that, for the near future, bottom line profitability will be a poor indicator of our success.

Since investors are certain to be the primary, near term source of liquidity to support our development and marketing efforts, our liquidity will be driven by our ability to attract repeat investments from current shareholders and to find new ones. We are currently attracting investors as a result of our Form S-1 becoming effective on January 27, 2011. All investors must fully understand that an investment in our company is of high risk and they can lose their total invested capital.

Our primary marketing challenge for the coming twelve (12) months is to achieve market awareness from and through independent distributors to market our products (including CDs, DVDs, web downloads (MP3 format) and mobile and social networking applications) currently under development and anticipated to be completed for beta testing in the third quarter of 2012. Additionally, management is seeking new acquisitions to complement existing products.

- 14 -

Revenues

These forward-looking statements, pertaining to revenues, are based on our management’s current expectations and beliefs and involve numerous risks and uncertainties that could cause actual results to differ materially from expectations. You should not rely upon these forward-looking statements as predictions of future events because we cannot assure you that the events or circumstances reflected in these statements will be achieved or will occur. As our revenues commence, we plan to invest in marketing and sales by increasing the number of direct sales throughout our web portal to build brand awareness. We expect that in the future, marketing and sales expenses will increase in absolute dollars commencing in the third quarter of 2012. We do not expect our revenues to increase significantly until fourth quarter of 2012.

General and Administrative Expenses

We expect that general and administrative expenses associated with executive compensation will increase in the future. Although our current officers and directors have foregone full salary payments during the initial stages of the business development (anticipated to commence revenues in the fourth quarter of 2012), these expenses are anticipated to commence in the near future. In addition, we believe in the latter part of the 2012 fiscal year that the compensation packages required to attract the senior executives of the Company will require management to execute against its business plan which will increase our total expenses, including, but not limited to, general and administrative, legal, accounting, marketing and salaries.

Summary of Condensed Results of Operations

Any measurement and comparison of revenues and expenses from continuing operations should not be considered necessarily indicative or interpolated as the trend to forecast our future revenues and results of operations.

Results for the Three Months Ended February 29, 2012

Revenues. The Company’s revenues for the three months ended February 29, 2012 were $0. Additionally, the Company has not had any revenues from inception (June 2, 2008) to February 29, 2012.

Legal and Accounting Expenses. Legal and Accounting expenses for the three months ended February 29, 2012 were $2,500 as compared to $2,100 for the three months ended February 28, 2011. These legal and accounting expenses were a direct result of professional fees associated with the company’s filings required by the Securities and Exchange Commission.

General and Administrative Expenses. General and administrative expenses for the three months ended February 29, 2012 were $2,950 as compared to $1,500 for the three months ended February 28, 2011. These expenses are normal and reoccurring for our Company as a development stage entity.

Consulting. Consulting expenses for the three months ended February 29, 2012 were $81,000 as compared to $0 for the three months ended February 28, 2011. The substantial increase $(81,000) in expenses for the period ended February 29, 2012 were a result of the company entering into the development phase of software applications for the internet and smart phone industries.

Net Loss. Net loss for the three months ended February 29, 2012 was $(196,550) as compared to $(3,600) for the three months ended February 28, 2011. The substantial increase of net loss $(192,950) was a result of a $100,000 impairment to asset values; an $81,000 expense for consultants entering into the company’s development stage of internet and smart phone applications and rent of $10,100.

Results for the Six Months Ended February 29, 2012

Revenues. The Company’s revenues for the six months ended February 29, 2012 were $0. Additionally, the Company has not had any revenues from inception (June 2, 2008) to February 29, 2012.

Legal and Accounting Expenses. Legal and Accounting expenses for the six months ended February 29, 2012 were $9,000 as compared to $4,200 for the six months ended February 28, 2011. These legal and accounting expenses were a direct result of professional fees associated with the company’s filings required by the Securities and Exchange Commission.

General and Administrative Expenses. General and administrative expenses for the six months ended February 29, 2012 were $5,750 as compared to $3,000 for the six months ended February 28, 2011. These expenses are normal and reoccurring for our Company as a development stage entity.

- 15 -

Consulting. Consulting expenses for the six months ended February 29, 2012 were $81,000 as compared to $0 for the six months ended February 28, 2011. The substantial increase $(81,000) in expenses for the period ended February 29, 2012 were a result of the company entering into the development phase of software applications for the internet and smart phone industries.

Net Loss. Net loss for the six months ended February 29, 2012 was $(209,850) as compared to $(7,200) for the six months ended February 28, 2011. The substantial increase of net loss $(202,650) was a result of a $100,000 impairment to asset values; an $81,000 expense for consultants entering into the company’s development stage of internet and smart phone applications and rent of $14,100.

Impact of Inflation

We believe that the rate of inflation has had negligible effect on our operations. We believe we can absorb most, if not all, increased non-controlled operating costs by increasing sales prices, whenever deemed necessary and by operating our Company in the most efficient manner possible.

Liquidity and Capital Resources

The ability of the Company to continue as a going concern is dependent on the Company’s ability to raise additional capital and implement its business plan. Since its inception, the Company has been funded by advances from related parties, conversion of debt to common shares and the sale of common shares to related parties and others.

As of February 29, 2012, total current assets were $3,100.

As of February 29, 2012, total current liabilities were $12,750, which consisted of $11,071 for accrued expenses and $1,679 of loans from related parties. As of August 31, 2011, total current liabilities were $10,400, which consisted of $10,000 of accrued expenses and $400 of loans from related parties. We had net working capital deficit of $(9,650) as of February 29, 2012, compared to net working deficit capital of $(10,300) at August 31, 2011.

During the three months ended February 29, 2012, our operating activities used cash of $1,279.

Material Commitments

The Company does not have any material commitments as of February 29, 2012.

Off-Balance Sheet Arrangements

We do not have any off-balance sheet arrangements or any anticipate entering into any off-balance arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to investors.

Recent Accounting Pronouncements

The company has adopted all recently issued accounting pronouncements. The adoption of the accounting pronouncements, including those not yet effective, is not anticipated to have a material effect on the financial position or results of operations of the Company.

Item 3. Quantitative and Qualitative Disclosures About Market Risk

We are not subject to risks related to foreign currency exchange rate fluctuations. Our functional currency is the United States dollar. We do not transact our business in other currencies. As a result, we are not subject to exposure from movements in foreign currency exchange rates. We do not use derivative financial instruments for speculative trading purposes.

Item 4. Controls and Procedures

We maintain disclosure controls and procedures that are designed to ensure that the information required to be disclosed in the reports that we file under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission’s rules and forms, and that such information is accumulated and communicated to our management, including our President and Treasurer, as appropriate, to allow timely decisions regarding required disclosures.

- 16 -

In designing and evaluating the disclosure controls and procedures, management recognized that any controls and procedures, no matter how well designed and operated, can only provide reasonable assurance of achieving the desired control objectives, and in reaching a reasonable level of assurance, management necessarily was required to apply its judgment in evaluating the cost-benefit relationship of possible controls and procedures.

As required by SEC Rule 13a-15(b), we carried out an evaluation, under the supervision and with the participation of our management, including our President and Treasurer, of the effectiveness of the design and operation of our disclosure controls and procedures as of the end of our first fiscal quarter covered by this report. Based on the foregoing, our President and Treasurer concluded that our disclosure controls and procedures were effective at the reasonable assurance level.

There has been no change in our internal controls over financial reporting during our first fiscal quarter that has materially affected, or is reasonably likely to materially affect, our internal controls over financial reporting.

PART II OTHER INFORMATION

Item 1. Legal Proceeding.

None.

Item 1A. Risk Factors.

There have been no material changes from the risk factors disclosed in our Annual Report on Form 10-K for the year ended August 31, 2011.

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds.

On February 29, 2012, the company issued 4,300,000 common shares at $0.025 per share for a total of $107,500 to consultants and related parties. All 4,300,000 common shares were not registered under the Securities Act of 1933, as amended: under exemption contained in Section 4(2) of the Securities Act of 1933 and the shares issued bare a restrictive legend.

Item 3. Defaults Upon Senior Securities.

None.

Item 4. (Removed and Reserved).

Item 5. Other Information.

None.

Item 6. Exhibits

(a) Exhibits


Exhibit No.	Description

31.1	Rule 13a-14(a)/15d-14(a) Certification of Principal Executive Officer
31.2	Rule 13a-14(a)/15d-14(a) Certification of Principal Accounting and Financial Officer
32.1	Section 1350 Certification of Principal Executive Officer
32.2	Section 1350 Certification of Principal Accounting and Financial Officer
101 *	XBRL data files of Financial Statements and Notes contained in this Quarterly Report on Form 10-Q.

* In accordance with Regulation S-T, the Interactive Data Files in Exhibit 101 to the Quarterly Report on Form 10-Q shall be deemed “furnished” and not “filed.”

- 17 -

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.


		FIRST LEVEL ENTERTAINMENT GROUP, INC.

DATE: March 29, 2012	By:	/s/ Russ Regan
		Russ Regan
		President and Principal Executive Officer,

- 18 -

EX-31 2 ex_31-1.htm RULE 13A-14(A)/15D-14(A) CERTIFICATION

EXHIBIT 31.1

RULE 13a-14(a)/15d-14(a) CERTIFICATION

I, Russ Regan, certify that:

1. I have reviewed this quarterly report on Form 10-Q of First Level Entertainment Group, Inc. for the period ended February 29, 2012;

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(s) 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) and 15-d-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 fourth fiscal 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; and

5. The registrant’s other certifying officer(s) 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.

Dated: March 29, 2012


	/s/ Russ Regan
	Russ Regan
	President and Principal Executive Officer

EX-31 3 ex_31-2.htm RULE 13A-14(A)/15D-14(A) CERTIFICATION

EXHIBIT 31.2

RULE 13a-14(a)/15d-14(a) CERTIFICATION

I, Alfred Fernandez, certify that:

1. I have reviewed this quarterly report on Form 10-Q of First Level Entertainment Group, Inc. for the period ended February 29, 2012;

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.

Dated: March 29, 2012


	/s/ Alfred Fernandez
	Alfred Fernandez
	Chief Financial Officer, Principal Accounting and Financial Officer

EX-32 4 ex_32-1.htm SECTION 1350 CERTIFICATION

EXHIBIT 32.1

CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED

PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

I, Russ Regan, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that the Quarterly Report of First Level Entertainment Group, Inc. on Form 10-Q for the period ended February 29, 2012 fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934 and that information contained in such Quarterly Report on Form 10-Q fairly presents in all material respects the financial condition and results of operations of First Level Entertainment Group, Inc.

Dated: March 29, 2012


	/s/ Russ Regan
	Russ Regan
	Principal Executive Officer

A signed original of this written statement required by Section 906 has been provided to First Level Entertainment Group, Inc. and will be retained by First Level Entertainment Group, Inc. and furnished to the United States Securities and Exchange Commission or its staff upon request.

EX-32 5 ex_32-2.htm SECTION 1350 CERTIFICATION

EXHIBIT 32.2

CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED

PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

Dated: March 29, 2012


	/s/ Alfred Fernandez
	Alfred Fernandez
	Principal Accounting and Financial Officer

EX-101.INS 6 cik1503227-20120229.xml XBRL INSTANCE FILE  <div> <div style="WIDTH: 720px"> NOTE 3 - GOING CONCERN The Company's financial statements are prepared in accordance with generally accepted accounting principles applicable to a going concern.  This contemplates the realization of assets and the liquidation of liabilities in the normal course of business.  Currently, the Company does not have material assets that can be liquidated in a timely manner, nor does it have operations or a source of revenue sufficient to cover its operation costs and allow it to continue as a going concern.  The Company has a deficit accumulated since inception (June 2, 2008) through February 29, 2012; of $(635,150).The Company will be dependent upon the raising of additional capital through placement of our common stock in order to implement its business plan.  There can be no assurance that the Company will be successful in either situation in order to continue as a going concern.  The Company has funded its initial operations, from inception to February 29, 2012 by way of issuing common shares and advances from related parties.  As of February 29, 2012, the Company had issued 35,920,000 common shares, for a total of $788,000. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty. </div> </div> 1300000 500000 1000000 120000 4500000 3000000 1200000 14700000 1300 500 31200 12000 32500 12500 1000 120 4000 2880 5000 3000 4500 18000 22500 3000 1200 72000 28800 75000 30000 14700 352800 367500 31524286 31548571 5500000 5500000 false --08-31 Q2 2012 2012-02-29 10-Q 0001503227 39920000 Smaller Reporting Company FIRST LEVEL ENTERTAINMENT GROUP, INC.

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<div> <div style="WIDTH: 720px"> NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The financial statements present the balance sheet, statements of operations, stockholders' equity and cash flows of the Company. These financial statements are presented in United States dollars and have been prepared in accordance with accounting principles generally accepted in the United States. Development Stage Company The Company has not earned any revenue from operations.  Accordingly, the Company's activities have been accounted for as those of a "Development Stage Enterprise" as set forth in ASC Topic 915.  Among the disclosures required by ASC 915 are that the Company's financial statements be identified as those of a development stage company, and that the statements of operations, stockholders' equity/(deficit) and cash flows disclose activity since the date of the Company's inception. Use of Estimates and Assumptions Preparation of the financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect certain reported amounts and disclosures.  Accordingly, actual results could differ from those estimates. Cash and Cash Equivalents For purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents. Intellectual Property The Company, on July 31, 2010, acquired intellectual property consisting of thirty-five (35) children's songs. The intellectual property acquired included all rights, title and interest and therefore the Company has title of one hundred percent (100%) ownership to the thirty-five (35) children's songs. The Company has capitalized costs of the acquired intellectual properties consisting of $162,500 including thirty-five (35) individual children's songs at February 29, 2012 and $262,500 at August 31, 2011. The Company begins amortizing intellectual property costs, using the straight-line method over the estimated useful life of 3 years, once it is put into service. At February 29, 2012, the intellectual properties have not been put into service. Impairment of Long-Lived Assets In accordance with ASC 360-10-05-4 "Property, Plant, and Equipment-Impairment or Disposal of Long-Lived Assets", which was previously Financial Accounting SFAS No.144, "Accounting for the Impairment or Disposal of Long-lived Assets", the Company assesses long-lived assets, such as property and equipment and intangible assets subject to amortization, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset group may not be fully recoverable. Recoverability of asset groups to be held and used in measured by a comparison of the carrying amount of an asset group to estimated undiscounted future cash flows expected to be generated by the asset group. If the carrying amount exceeds its estimated future cash flows, an impairment charge is recognized by the amount by which the carrying amount of an asset group exceeds the fair value of the asset group. The Company evaluated its long-lived assets and impairment charges of $100,000 were recorded for the three (3) month period ended February 29, 2012. Fair Value In accordance with the requirements of ASC Topic 820, the Company has determined the estimated fair value of financial instruments using available market information and appropriate valuation methodologies.  The fair value of financial instruments classified as current assets or liabilities approximate their carrying value due to the short-term maturity of the instruments. Income Taxes The Company follows the liability method of accounting for income taxes in accordance with ASC Topic 740. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax balances.  Deferred tax assets and liabilities are measured using enacted or substantially enacted tax rates expected to apply to the taxable income in the years in which those differences are expected to be recovered or settled.  Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized.  The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the date of enactment or substantive enactment. Revenue and Cost Recognition The Company has no current source of revenue. The Company recognizes revenue based on Account Standards Codification ("ASC") 605 "Revenue Recognition" which contains Securities and Exchange Commission Staff Accounting Bulletin No. 101, "Revenue Recognition in Financial Statements' and No. 104, "Revenue Recognition". In all cases, revenue is recognized only when the price is fixed or determinable, persuasive evidence of an arrangement exists, shipment has occurred, price is fixed or determinable and collectability of the resulting receivable is reasonably assured. Revenues transacted from on-line platforms are recognized at the point of sale. The Cost of Sales includes any labor cost and the amortization of intellectual property. Advertising, Consulting Services and Marketing The company expenses advertising, consulting services and marketing as incurred.  The company has had advertising, consulting services and marketing expenses of $478,500 from inception (June 2, 2008) through February 29, 2012. Property The Company entered into a three (3) year lease agreement commencing October 1, 2011 and expenses the cost as incurred. The lease was terminated effective January 31, 2012 and the security deposit of $5,600 was expensed for the (3) month period ended February 29, 2012. The company is currently leasing office space on a monthly basis for an amount of $1,500 per month. Net Loss per Share Basic loss per share includes no dilution and is computed by dividing loss available to common stockholders by the weighted average number of common shares outstanding for the period.  Dilutive loss per share reflects the potential dilution of securities that could share in the losses of the Company.  Because the Company does not have any potentially dilutive securities, the accompanying presentation is only of basic loss per share. Foreign Currency Translation The financial statements are presented in United States dollars. In accordance with ASC Topic 830, "Foreign Currency Translation", foreign denominated monetary assets and liabilities are translated to their United States dollar equivalents using foreign exchange rates which prevailed at the balance sheet date.  Non-monetary assets and liabilities are translated at exchange rates prevailing at the transaction date. Revenue and expenses are translated at average rates of exchange during the periods presented.  Related translation adjustments are reported as a separate component of stockholder's equity (deficit), whereas gains or losses resulting from foreign currency transactions are included in results of operations. Stock-based Compensation The Company has not adopted a stock option plan and has not granted any stock options.  Accordingly, no stock-based compensation has been recorded to date. Share Based Expenses In accordance with ASC Topic 230, this statement requires a public entity to expense the cost of employee services received in exchange for an award of equity instruments. This statement also provides guidance on valuing and expensing these awards, as well as disclosure requirements of these equity arrangements.  The Company adopted ASC Topic 230 upon creation of the company and expenses share based costs in the period incurred. Related Parties Related parties, which can be a corporation, individual, investor or another entity are considered to be related if the party has the ability, directly or indirectly, to control the other party or exercise significant influence over the Company in making financial and operating decisions.  Companies are also considered to be related if they are subject to common control or common significant influence.  The Company has these relationships. Recent Accounting Pronouncements The Company has evaluated all the recent accounting pronouncements through February 29, 2012 and believes that none of them, including those not yet effective, will have a material effect on the financial position or results of operations of the Company. </div> </div>

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GOING CONCERN	6 Months Ended
GOING CONCERN	Feb. 29, 2012
GOING CONCERN [Abstract]
GOING CONCERN	NOTE 3 - GOING CONCERN The Company's financial statements are prepared in accordance with generally accepted accounting principles applicable to a going concern. This contemplates the realization of assets and the liquidation of liabilities in the normal course of business. Currently, the Company does not have material assets that can be liquidated in a timely manner, nor does it have operations or a source of revenue sufficient to cover its operation costs and allow it to continue as a going concern. The Company has a deficit accumulated since inception (June 2, 2008) through February 29, 2012; of $(635,150).The Company will be dependent upon the raising of additional capital through placement of our common stock in order to implement its business plan. There can be no assurance that the Company will be successful in either situation in order to continue as a going concern. The Company has funded its initial operations, from inception to February 29, 2012 by way of issuing common shares and advances from related parties. As of February 29, 2012, the Company had issued 35,920,000 common shares, for a total of $788,000. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty.

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Feb. 29, 2012
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The financial statements present the balance sheet, statements of operations, stockholders' equity and cash flows of the Company. These financial statements are presented in United States dollars and have been prepared in accordance with accounting principles generally accepted in the United States. Development Stage Company The Company has not earned any revenue from operations. Accordingly, the Company's activities have been accounted for as those of a "Development Stage Enterprise" as set forth in ASC Topic 915. Among the disclosures required by ASC 915 are that the Company's financial statements be identified as those of a development stage company, and that the statements of operations, stockholders' equity/(deficit) and cash flows disclose activity since the date of the Company's inception. Use of Estimates and Assumptions Preparation of the financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. Cash and Cash Equivalents For purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents. Intellectual Property The Company, on July 31, 2010, acquired intellectual property consisting of thirty-five (35) children's songs. The intellectual property acquired included all rights, title and interest and therefore the Company has title of one hundred percent (100%) ownership to the thirty-five (35) children's songs. The Company has capitalized costs of the acquired intellectual properties consisting of $162,500 including thirty-five (35) individual children's songs at February 29, 2012 and $262,500 at August 31, 2011. The Company begins amortizing intellectual property costs, using the straight-line method over the estimated useful life of 3 years, once it is put into service. At February 29, 2012, the intellectual properties have not been put into service. Impairment of Long-Lived Assets In accordance with ASC 360-10-05-4 "Property, Plant, and Equipment-Impairment or Disposal of Long-Lived Assets", which was previously Financial Accounting SFAS No.144, "Accounting for the Impairment or Disposal of Long-lived Assets", the Company assesses long-lived assets, such as property and equipment and intangible assets subject to amortization, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset group may not be fully recoverable. Recoverability of asset groups to be held and used in measured by a comparison of the carrying amount of an asset group to estimated undiscounted future cash flows expected to be generated by the asset group. If the carrying amount exceeds its estimated future cash flows, an impairment charge is recognized by the amount by which the carrying amount of an asset group exceeds the fair value of the asset group. The Company evaluated its long-lived assets and impairment charges of $100,000 were recorded for the three (3) month period ended February 29, 2012. Fair Value In accordance with the requirements of ASC Topic 820, the Company has determined the estimated fair value of financial instruments using available market information and appropriate valuation methodologies. The fair value of financial instruments classified as current assets or liabilities approximate their carrying value due to the short-term maturity of the instruments. Income Taxes The Company follows the liability method of accounting for income taxes in accordance with ASC Topic 740. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax balances. Deferred tax assets and liabilities are measured using enacted or substantially enacted tax rates expected to apply to the taxable income in the years in which those differences are expected to be recovered or settled. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the date of enactment or substantive enactment. Revenue and Cost Recognition The Company has no current source of revenue. The Company recognizes revenue based on Account Standards Codification ("ASC") 605 "Revenue Recognition" which contains Securities and Exchange Commission Staff Accounting Bulletin No. 101, "Revenue Recognition in Financial Statements' and No. 104, "Revenue Recognition". In all cases, revenue is recognized only when the price is fixed or determinable, persuasive evidence of an arrangement exists, shipment has occurred, price is fixed or determinable and collectability of the resulting receivable is reasonably assured. Revenues transacted from on-line platforms are recognized at the point of sale. The Cost of Sales includes any labor cost and the amortization of intellectual property. Advertising, Consulting Services and Marketing The company expenses advertising, consulting services and marketing as incurred. The company has had advertising, consulting services and marketing expenses of $478,500 from inception (June 2, 2008) through February 29, 2012. Property The Company entered into a three (3) year lease agreement commencing October 1, 2011 and expenses the cost as incurred. The lease was terminated effective January 31, 2012 and the security deposit of $5,600 was expensed for the (3) month period ended February 29, 2012. The company is currently leasing office space on a monthly basis for an amount of $1,500 per month. Net Loss per Share Basic loss per share includes no dilution and is computed by dividing loss available to common stockholders by the weighted average number of common shares outstanding for the period. Dilutive loss per share reflects the potential dilution of securities that could share in the losses of the Company. Because the Company does not have any potentially dilutive securities, the accompanying presentation is only of basic loss per share. Foreign Currency Translation The financial statements are presented in United States dollars. In accordance with ASC Topic 830, "Foreign Currency Translation", foreign denominated monetary assets and liabilities are translated to their United States dollar equivalents using foreign exchange rates which prevailed at the balance sheet date. Non-monetary assets and liabilities are translated at exchange rates prevailing at the transaction date. Revenue and expenses are translated at average rates of exchange during the periods presented. Related translation adjustments are reported as a separate component of stockholder's equity (deficit), whereas gains or losses resulting from foreign currency transactions are included in results of operations. Stock-based Compensation The Company has not adopted a stock option plan and has not granted any stock options. Accordingly, no stock-based compensation has been recorded to date. Share Based Expenses In accordance with ASC Topic 230, this statement requires a public entity to expense the cost of employee services received in exchange for an award of equity instruments. This statement also provides guidance on valuing and expensing these awards, as well as disclosure requirements of these equity arrangements. The Company adopted ASC Topic 230 upon creation of the company and expenses share based costs in the period incurred. Related Parties Related parties, which can be a corporation, individual, investor or another entity are considered to be related if the party has the ability, directly or indirectly, to control the other party or exercise significant influence over the Company in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence. The Company has these relationships. Recent Accounting Pronouncements The Company has evaluated all the recent accounting pronouncements through February 29, 2012 and believes that none of them, including those not yet effective, will have a material effect on the financial position or results of operations of the Company.

- Definition

The entire disclosure for all significant accounting policies of the reporting entity.

+ References+ Details

XML 16 R2.htm IDEA: XBRL DOCUMENT

CONDENSED BALANCE SHEET (USD $)	Feb. 29, 2012	Aug. 31, 2011
CURRENT ASSETS:
Cash and equivalents	$ 3,100	$ 100
Total Current Assets	3,100	100
OTHER ASSETS:
Intellectual assets, net	162,500	262,500
Total Assets	165,600	262,600
CURRENT LIABILITIES:
Accounts payable
Accrued Expenses	11,071	10,000
Loans from related parties	1,679	400
Total Current Liabilities	12,750	10,400
LONG TERM LIABILITIES
Note Payable
Total Long Term Liabilities
Total Liabilities	12,750	10,400
STOCKHOLDERS' EQUITY (DEFICIT):
Preferred Stock, par value $.001; 10,000,000 shares authorized; 0 issued and outstanding at February 29, 2012 and August 31, 2011
Common stock , par value $.001; 500,000,000 shares authorized; 35,920,000 shares issued and outstanding as of February 29, 2012 and 31,500,000 shares issued at August 31, 2011	35,920	31,500
Additional paid in capital	752,080	646,000
Deficit accumulated during the development stage	(635,150)	(425,300)
Total Stockholders' Equity	152,850	252,200
Total Liabilities and Stockholders' Equity	$ 165,600	$ 262,600

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CONDENSED STATEMENTS OF CASH FLOWS (USD $)	6 Months Ended		45 Months Ended
CONDENSED STATEMENTS OF CASH FLOWS (USD $)	Feb. 29, 2012	Feb. 28, 2011	Feb. 29, 2012
OPERATING ACTIVITIES:
Net loss	$ (209,850)	$ (7,200)	$ (635,150)
Adjustments to reconcile net loss to net cash used in operating activities:
Increase in Amortization	100,000		100,000
Issuance of common stock for services	75,000		472,500
Issuance of common stock - shareholder note payable	32,500		285,000
Changes in operating assets and liabilities:
Increase/(Decrease) in accounts payable and accrued expenses	1,071	(2,100)	11,071
Net cash provided by (used) in operating activities	(1,279)	(9,300)	233,421
FINANCING ACTIVITIES:
Increase in due to related parties	1,279	4,400	1,679
Increase (decrease) in notes payable			(240,000)
Proceeds from issuance of common stock	3,000		8,000
Net cash provided by (used in) financing activities	4,279	4,400	(230,321)
NET INCREASE (DECREASE) IN CASH	3,000	(4,900)	3,100
CASH BEGINNING BALANCE	100	5,000
CASH ENDING BALANCE	3,100	100	3,100
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Taxes paid
Interest paid
NON-CASH TRANSACTIONS AFFECTING OPERATING, INVESTING AND FINANCING ACTIVITIES:
Issuance of common stock - shareholder note payable	32,500		285,000
Issuance of common stock for services	75,000		472,500
Issuance of common stock for acquisition of intellectual property			22,500
Issuance of notes payable for acquisition of intellectual property			$ 240,000

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NATURE OF OPERATIONS AND BASIS OF PRESENTATION	6 Months Ended
NATURE OF OPERATIONS AND BASIS OF PRESENTATION	Feb. 29, 2012
NATURE OF OPERATIONS AND BASIS OF PRESENTATION [Abstract]
NATURE OF OPERATIONS AND BASIS OF PRESENTATION	NOTE 1 - NATURE OF OPERATIONS AND BASIS OF PRESENTATION First Level Entertainment Group, Inc. ("Company") is a development stage company commencing development operations in April, 2010 and has incurred losses since inception totaling $635,150. The Company was incorporated on June 2, 2008 in the State of Florida and established a fiscal year end of August 31st. The Company is a development stage company focusing on the children's music business and social networking applications including mobile.

- Definition

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 720

-SubTopic 15

-URI http://asc.fasb.org/subtopic&trid=2122524

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-Publisher AICPA

-Number 94-6

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CONDENSED BALANCE SHEET (Parenthetical) (USD $)	Feb. 29, 2012	Aug. 31, 2011
CONDENSED BALANCE SHEET [Abstract]
Preferred Stock, par value per share	$ 0.001	$ 0.001
Preferred Stock, shares authorized	10,000,000	10,000,000
Preferred Stock, shares issued	0	0
Preferred Stock, shares outstanding	0	0
Common stock, par value per share	$ 0.001	$ 0.001
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	35,920,000	31,500,000
Common stock, shares outstanding	35,920,000	31,500,000

- Definition

Total number of shares of common stock held by shareholders. May be all or portion of the number of common shares authorized. These shares represent the ownership interest of the common shareholders. Shares outstanding equals shares issued minus shares held in treasury and other adjustments, if any.

+ References+ Details

- Definition

Face amount or stated value per share of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer); generally not indicative of the fair market value per share.

+ References+ Details

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Document and Entity Information	6 Months Ended
Document and Entity Information	Feb. 29, 2012	Mar. 10, 2012
Document and Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Feb. 29, 2012
Entity Registrant Name	FIRST LEVEL ENTERTAINMENT GROUP, INC.
Entity Central Index Key	0001503227
Current Fiscal Year End Date	--08-31
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2012
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		39,920,000

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CONDENSED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended		6 Months Ended		45 Months Ended
CONDENSED STATEMENTS OF OPERATIONS (USD $)	Feb. 29, 2012	Feb. 28, 2011	Feb. 29, 2012	Feb. 28, 2011	Feb. 29, 2012
CONDENSED STATEMENTS OF OPERATIONS [Abstract]
Net Sales
Cost of Sales
Gross Profit
Operating Expenses:
Legal and Accounting	2,500	2,100	9,000	4,200	28,400
Amortization/Impairment	100,000		100,000		100,000
General and Administrative	2,950	1,500	5,750	3,000	14,150
Office Lease Expense	10,100		14,100		14,100
Consulting	81,000		81,000		478,500
Total Operating Expenses	196,550	3,600	209,850	7,200	635,150
Operating Loss	(196,550)	(3,600)	(209,850)	(7,200)	(635,150)
Net (loss) before Income Taxes	(196,550)	(3,600)	(209,850)	(7,200)	(635,150)
Provision for Income Taxes
Net (loss)	$ (196,550)	$ (3,600)	$ (209,850)	$ (7,200)	$ (635,150)
Basic and diluted net loss per common share	$ (0.006)	$ (0.001)	$ (0.007)	$ (0.001)
Weighted average number of common shares outstanding	31,548,571	5,500,000	31,524,286	5,500,000

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INCOME TAXES

6 Months Ended

Feb. 29, 2012

INCOME TAXES [Abstract]

INCOME TAXES

NOTE 6 - INCOME TAXES

We did not provide any current or deferred U.S. federal income tax provision or benefit for any of the periods presented because we have experienced operating losses since inception. In accordance with ASC Topic 740 - Accounting for Income Tax and ASC Topic 605 - Accounting for Uncertainty in Income Taxes, when it is more likely than not that a tax asset cannot be realized through future income the Company must allow for this future tax benefit. We provided a full valuation allowance on the net deferred tax asset, consisting of net operating loss carry forwards, because management has determined that it is more likely than not that we will not earn income sufficient to realize the deferred tax assets during the carry forward period.

The components of the Company's deferred tax asset as of February 29, 2012 are as follows:


	February 29, 2012
Net operating loss carry forward	$	635,150
Times Tax at Statutory rate		35%

Deferred Tax Asset		222,303
Valuation allowance		(222.303)

Net deferred tax asset	$	0

The net federal operating loss carry forward will expire between 2028 and 2030. This carry forward may be limited upon the consummation of a business combination under IRC Section 381.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

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CAPITAL STOCK

6 Months Ended

Feb. 29, 2012

CAPITAL STOCK [Abstract]

CAPITAL STOCK

NOTE 5 - CAPITAL STOCK

In August, 2011 and February, 2012, the company filed, amended and restated Articles of Incorporation with the Secretary of State of Florida which:


	·	changed the name of the corporation to First Level Entertainment Group, Inc.

	·	increased the number of authorized shares of common stock from 100,000,000 shares to 500,000,000 shares and fixed a par value of $0.001 per share,

	·	authorized a class of 10,000,000 shares of blank check preferred stock, par value $0.001 per share, and

	·	included indemnification provisions customary under Florida law, as well as election not to be governed by the provisions of the Florida Business Corporation Act governing affiliated transactions and an election to be governed by the provisions related to control share acquisitions.

On July 30, 2010, the then sole officer and director of the Company purchased 1,000,000 shares of the common stock in the Company at $0.005 per share for $5,000.

On April 30, 2011, the Company issued 500,000 shares of the common stock in the Company at $0.025 per share for $12,500 as payment of debt to related parties.

On July 31, 2011, the Company issued 1,200,000 shares of the common stock in the Company at $0.025 per share for $30,000 as payment of liabilities for consulting services rendered.

On August 26, 2011, the Company issued 14,700,000 shares of the common stock in the Company at $0.025 per share for $367,500 as payment of liabilities for consulting services rendered.

On August 26, 2011, the Company issued 9,600,000 shares of the common stock in the Company at $0.025 per share for $240,000 as payment of the liability for the company's children's library.

On February 29, 2012, the Company issued 1,300,000 shares of the common stock in the Company at $0.025 per share for $32,500 as payment of debt to related parties.

On February 29, 2012, the Company issued 3,000,000 shares of the common stock in the Company at $0.025 per share for $75,000 as payment for consulting services.

From inception (June 2, 2008) through February 29, 2012, the Company has not granted any stock options and has not recorded any stock-based compensation.

In January, 2011, the company's filing of Form S-1 with the Securities and Exchange Commission to sell a maximum of 1,000,000 common shares at $0.025 per share to raise funding of $25,000 became effective. At February 29, 2012, the Company has commenced the sale of these securities and sold 120,000 shares and there is no assurance that the balance (880,000 common shares) will be sold.

- Definition

The entire disclosure for shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, if any, including other comprehensive income (as applicable). Including, but not limited to: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure.

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-Number 210

-Article 4

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OFFICE LEASE OBLIGATIONS	6 Months Ended
OFFICE LEASE OBLIGATIONS	Feb. 29, 2012
OFFICE LEASE OBLIGATIONS [Abstract]
OFFICE LEASE OBLIGATIONS	NOTE 9 - OFFICE LEASE OBLIGATIONS On October 1, 2011, the Company has entered into an operating lease agreement for its warehouse and corporate offices located in Franklin, Tennessee consisting of approximately 1,900 square feet. The current lease term expiration date is September 30, 2014. The lease was terminated at January 31, 2012 and the company forfeited its security deposit of $5,600. Rent expense plus common area maintenance for the quarter ended February 29, 2012 was $10,100 including the security deposit forfeiture.

- Definition

The entire disclosure for operating leases of a lessor. This may inlcude a general description of lessor's leasing arrangements for operating leases, including the basis on which contingent rental payments are determined, the existence and terms of renewal or purchase options and escalation clauses, restrictions imposed by lease arrangements, such as those concerning dividends, additional debt, and further leasing, rent holidays, rent concessions, or leasehold improvement incentives and unusual provisions or conditions.

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RELATED PARTY TRANSACTIONS	6 Months Ended
RELATED PARTY TRANSACTIONS	Feb. 29, 2012
RELATED PARTY TRANSACTIONS [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 7 - RELATED PARTY TRANSACTIONS During the period from June 2, 2008 (inception) through August 31, 2011 the former sole officer and director paid incorporation costs of $684 on behalf of the Company. Additionally, other affiliates and related parties have made advances from time to time and at February 29, 2012 and August 31, 2011, the amounts were $1,679 and $400 respectively. These were classified as loans from related parties. For the three (3) month period ended February 29, 2012, loans from related parties were converted into 1,300,000 common shares for a total of $32,500. All advances and loans are payable on demand and without interest. Limited office space and services are provided without charge by a related party which is considered immaterial for financial presentation. The officers and directors of the Company are involved in other business activities and may, in the future, become involved in other business opportunities. If a specific business opportunity becomes available, such persons may face a conflict in selecting between the Company and their other business interests. The Company has not formulated a policy for the resolution of such conflicts.

- Definition

The entire disclosure for related party transactions, including the nature of the relationship(s), a description of the transactions, the amount of the transactions, the effects of any change in the method of establishing the terms of the transaction from the previous period, stated interest rate, expiration date, terms and manner of settlement per the agreement with the related party, and amounts due to or from related parties. If the entity and one or more other entities are under common ownership or management control and this control affects the operating results or financial position, disclosure includes the nature of the control relationship even if there are no transactions between the entities. Disclosure may also include the aggregate amount of current and deferred tax expense for each statement of earnings presented where the entity is a member of a group that files a consolidated tax return, the amount of any tax related balances due to or from affiliates as of the date of each statement of financial position presented, the principal provisions of the method by which the consolidated amount of current and deferred tax expense is allocated to the members of the group and the nature and effect of any changes in that method. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

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NOTE PAYABLE

6 Months Ended

Feb. 29, 2012

NOTE PAYABLE [Abstract]

NOTE PAYABLE

NOTE 8 - NOTE PAYABLE


	a)	The intellectual property secures the promissory note

	b)	There is no stated interest rate, but interest is calculated as cash flow is receive by the company from any/all sources at $0.075 per song download and $0.125 per song from any/all sources including, but not limited to, compact disc (CD)

	c)	There are no stated period payments of principle and the promissory note is due in its entirety July 31, 2015.

	d)	The promissory note is executed in its entirety to Tammi Shnider as Trustee representing a total of eight (8) individuals (including four (4) minor aged children). Tammi Shnider is a related party.

On August 26, 2011, this Note was paid in full with the issuance of 9,600,000 common shares valued at $0.025 per common share.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

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SUBSEQUENT EVENTS	6 Months Ended
SUBSEQUENT EVENTS	Feb. 29, 2012
SUBSEQUENT EVENTS [Abstract]
SUBSEQUENT EVENTS	NOTE 10 - SUBSEQUENT EVENTS We have evaluated events and transactions that occurred subsequent to February 29, 2012 through March 10, 2012, the date the financial statements were issued, for potential recognition or disclosure in the accompanying financial statements. Other than the disclosures above, we did not identify any events or transactions that should be recognized or disclosed in the accompanying financial statements.

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STATEMENT OF STOCKHOLDERS' EQUITY/(DEFICIT) (USD $)	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated (Deficit) During Development Stage [Member]
Balance at Jun. 01, 2008
Balance, shares at Jun. 01, 2008
Common Stock issued	5,000	1,000	4,000
Common Stock issued, shares		1,000,000
Common stock issued July 31, 2010	22,500	4,500	18,000
Common stock issued July 31, 2010, shares		4,500,000
Net loss for the Period	(6,384)			(6,384)
Balance at Aug. 31, 2010	21,116	5,500	22,000	(6,384)
Balance, shares at Aug. 31, 2010		5,500,000
Common stock issued for debt	12,500	500	12,000
Common stock issued for debt, shares		500,000
Common stock issued for services, one	30,000	1,200	28,800
Common stock issued for services, one, shares		1,200,000
Common stock issued August 26, 2011 for services	367,500	14,700	352,800
Common stock issued August 26, 2011 for services, shares		14,700,000
Common stock issued August 26, 2011 conversion of debt	240,000	9,600	230,400
Common stock issued August 26, 2011 conversion of debt, shares		9,600,000
Net loss for the Period	(418,916)			(418,916)
Balance at Aug. 31, 2011	252,200	31,500	646,000	(425,300)
Balance, shares at Aug. 31, 2011	31,500,000	31,500,000
Common Stock issued	3,000	120	2,880
Common Stock issued, shares		120,000
Common stock issued for debt	32,500	1,300	31,200
Common stock issued for debt, shares		1,300,000
Common stock issued for services, one	75,000	3,000	72,000
Common stock issued for services, one, shares		3,000,000
Net loss for the Period	(209,850)			(209,850)
Balance at Feb. 29, 2012	$ 152,850	$ 35,920	$ 752,080	$ (635,150)
Balance, shares at Feb. 29, 2012	35,920,000	35,920,000

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FAIR VALUE OF FINANCIAL INSTRUMENTS	6 Months Ended
FAIR VALUE OF FINANCIAL INSTRUMENTS	Feb. 29, 2012
FAIR VALUE OF FINANCIAL INSTRUMENTS [Abstract]
FAIR VALUE OF FINANCIAL INSTRUMENTS	NOTE 4 - FAIR VALUE OF FINANCIAL INSTRUMENTS In accordance with ASC Topic 825 and 820 the Company has determined the estimated fair value of financial instruments using available market information and appropriate valuation methodologies. The fair value of financial instruments classified as current assets or liabilities approximate their carrying value due to the short-term maturity of the instruments.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

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