10-Q/A

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q /A

Amendment No. 1

(MARK ONE)

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

For the quarterly period ended January 31, 2014

or

o TRANSITION REPORT UNDER SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from _________ to _________

Commission File Number: 333-176491

ARISTOCRAT GROUP CORP.

(Exact name of registrant as specified in its charter)

Florida	45-2801371
(State or other jurisdiction of Incorporation or organization)	(I.R.S. Employer Identification Number)
495 Grand Blvd., Suite 206 Miramar Beach, FL	32550
(Address of principal executive offices)	(Zip code)

Registrant’s telephone number, including area code: (850) 269-7208

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 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 the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer	o	Accelerated filer	o
Non-accelerated filer	o	Smaller reporting company	þ
(Do not check is smaller reporting company)

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

Yes 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. As of March 14, 2014, 62,250,000 shares of common stock are issued and outstanding.

EXPLANATORY NOTE

The purpose of this Amendment No. 1 to the Registrant’s Quarterly Report on Form 10-Q for the quarterly period ended January 31, 2014 (“Form 10-Q”) is to submit Exhibit 101 to the Form 10-Q in accordance with Rule 405 of Regulation S-T. Exhibit 101 consists of the Interactive Data Files from the Registrant’s Form 10-Q for the quarterly period ended January 31, 2014, filed with the Securities and Exchange Commission on March 17, 2014.  Additionally, Exhibit 10.1, Joint venture agreement with Westcoast Spirits Company, Ltd., is filed herewith as well.

PART II — OTHER INFORMATION

ITEM 6. EXHIBITS

10.1	Joint venture agreement with Westcoast Spirits Company, Ltd.
31.1	Rule 13(a)-14(a)/15(d)-14(a) Certification of principal executive officer and principal financial and account officer.
32.1	Section 1350 Certification of principal executive officer and principal financial accounting officer.
101*	XBRL data files of Financial Statement 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.”

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.

	Aristocrat Group Corp.
Date: March 20, 2014	BY: /s/ Robert Federowicz
	Robert Federowicz
	Chief Executive Officer, President, Secretary, Treasurer, Principal Executive Officer, Principal Financial and Accounting Officer and Sole Director.

- 2 -

EX-10

Exhibit 10.1

THE
ARISTOCRAT
GROUP

JOINT VENTURE AGREEMENT BY AND BETWEEN

Aristocrat Group Corp.

AND

The Westcoast Spirits Company Ltd.

This Joint Venture Agreement is entered into as of the 31st day of October, 2013 by and between Aristocrat Group Corp. (hereafter referred to as “ASCC”), whose address is 495 Grand Blvd., Suite 206, Miramar Beach, FL 32550, and The Westcoast Spirits Company, Ltd., (hereafter referred to as “Company” or “WSCL”) whose address is #124-101 Parkside Drive, Port Moody, B.C. V3H 4W6.

RECITALS

The Parties have agreed to work together to acquire or develop, promote and distribute products within the beverage alcohol industry in Canada and the United States. (the “Business”).

THEREFORE, IT IS HEREBY AGREED AS FOLLOWS:

1. The Business. The Parties hereby agree to jointly work towards development of the business strategy of the Company defined herein. The Company will execute the business plan or other programs as agreed to by the Parties, make any and all necessary disbursements on behalf of the Business, and collect and distribute profits in accordance with the ownership percentages of the Joint Venture. The terms of this Agreement will be implemented in the governing documents of the Company to the extent practicable; to the extent that certain terms may not be implemented in the Company’s governing documents, then this Agreement will govern the relations between the Parties to the extent of any such inability.

2. Contributions. The contribution of each Party to the Business are as set forth on Appendix A.

3. Operations of Venture. All losses and disbursements incurred by the Company in acquiring, holding and protecting the business interest and the net profits shall, during the period of the venture, be paid by the Company in the proportions described herein. As set forth on Appendix A, ASCC has agreed to provide certain financing for the Company and such financing may be limited to the current participation at any time at the sole discretion of ASCC. All losses incurred by the Parties will be limited to their financial contribution to the Business and ASCC will be held harmless by the Company for any liabilities incurred in excess of this amount.  The Parties agree that ASCC will also provide consulting services to the Company as required and that ASCC will participate in strategic and operational decisions as required.

495 Grand Blvd., Suite 206, Miramar Beach, FL 32550 Page 1

4. Profits of the Venture. The Parties agree to allocate the profits (as defined herein) in the following manner:

- 15/85 – ASCC and Company for a period of two years.

The basis for determining each of the Parties respective share in profit will be EBITDA (Earnings before interest, taxes, depreciation and amortization).  Additionally, EBITDA will be calculated before any management bonuses or other non-traditional operating costs. Upon completion the Parties will share equally in the IP of the Business.

5. Arbitration and Attorneys’ Fees. The Parties agree that any dispute, claim, or controversy concerning this Agreement or the termination of this Agreement, or any dispute, claim or controversy arising out of or relating to any interpretation, construction, performance or breach of this Agreement, shall be settled by arbitration to be held in Houston, Texas in accordance with the rules then in effect of the American Arbitration Association. The arbitrator may grant injunctions or other relief in such dispute or controversy. The decision of the arbitrator shall be final, conclusive and binding on the parties to the arbitration. Judgment may be entered on the arbitrator’s decision in any court having jurisdiction. The Parties will pay the costs and expenses of such arbitration in such proportions as the arbitrator shall decide, and each Party shall separately pay its own counsel fees and expenses.

7. Confidential Information. The parties acknowledge and agree that in the course of the performance of this Agreement or additional services pursuant to this Agreement, that each may be given access to, or come into possession of, confidential information of the other party which information may contain trade secrets, proprietary data or other confidential material of that party. Therefore, the Parties will execute a Non-Disclosure Agreement. Materials used in any engagement undertaken pursuant to this Agreement shall not be altered or changed without the consent of both parties.

8. Indemnification. Each Party, at its own expense, shall indemnify, defend and hold the other Party, its partners, shareholders, directors, officers, employees, and agents harmless from and against any and all third-party suits, actions, investigations and proceedings, and related costs and expenses (including reasonable attorney’s fees) resulting solely and directly from the indemnifying party’s negligence or willful misconduct. Neither Party shall be required hereunder to defend, indemnify or hold harmless the other and/or its partners, shareholders, directors, officers, directors, employees and agents, or any of them, from any liability resulting from the negligence or wrongful acts of the party seeking indemnification or of any third party. The Parties agree to give the other prompt written notice of any claim or other matter as to which it believes this indemnification provision is applicable. The indemnifying Party shall have the right to defend against any such claim with counsel of its own choosing and to settle and/or compromise such claim as it deems appropriate. Each Party further agrees to cooperate with the other in the defense of any such claim or other matter.

9. Governing Law; Consent to Personal Jurisdiction. THIS AGREEMENT WILL BE GOVERNED BY THE LAWS OF THE STATE OF TEXAS WITHOUT REGARD FOR CONFLICTS OF LAWS PRINCIPLES. EACH JOINT VENTURER HEREBY EXPRESSLY CONSENTS TO THE PERSONAL JURISDICTION OF THE STATE AND FEDERAL COURTS LOCATED IN THE STATE OF TEXAS FOR ANY LAWSUIT FILED THERE AGAINST ANY PARTY TO THIS AGREEMENT BY ANY OTHER PARTY TO THIS AGREEMENT CONCERNING THE JOINT VENTURE OR ANY MATTER ARISING FROM OR RELATING TO THIS AGREEMENT.

495 Grand Blvd., Suite 206, Miramar Beach, FL 32550 Page 2

IN WITNESS WHEREOF, the Parties have signed this Agreement as of the date first written above.

/s/ Robert William Brown	October 31, 2013
Signature	Date

Robert William Brown – The Westcoast Spirits Company, Ltd.

/s/ Robert Federowicz	October 31, 2013
Signature	Date

Robert Federowicz – Aristocrat Group Corp.

495 Grand Blvd., Suite 206, Miramar Beach, FL 32550 Page 3

APPENDIX A

CONTRIBUTIONS OF THE PARTIES

ASCC

The participation of ASCC in the Joint Venture referred to herein will be by way of providing business advisory services as defined below, as well as the start-up and operating expenses such as to facilitate the completion of the undertaking of the Business.

ASCC commits to fund $125,000 of the cash flow requirements as set forth in an approved budget prepared by the Company in regular monthly contributions of $12,500 USD.  ASCC’s obligation to continue funding is solely at the discretion of ASCC.

Additionally, ASCC will provide the following:

- Management oversight for the roll-out of the Company’s products;

- Financial advice concerning the financial operation of the entity and or advice regarding tax efficient structures;

- Assistance with the hiring and placement of a Chief Marketing Officer for the Company;

- Introductions and consulting with respect to marketing and product introductions as required;

The Westcoast Spirits Company, Ltd.

The participation of the Company in the Business will be in the form of management, administration and operation of the business and take all steps necessary to import and market the Products of the Company and will include but not be limited to the following:

- Maintaining the legal entity, which will be a limited liability corporation, through which the Business will be conducted;

- Maintaining all books of account and any necessary tax and commodity tax filings and payments as required;

- Hiring all necessary consultants for the execution of the Business of the Joint Venture;

- Dissemination of all relevant reportable events that affect the Business;

- Monthly reporting to ASCC on all activities under taken by the Business and a budget to actual reporting of the operational expenditures of the Business;

495 Grand Blvd., Suite 206, Miramar Beach, FL 32550 Page 4

EX-31

Exhibit 31.1

RULE 13A-14(A)/15D-14(A) CERTIFICATION

I, Robert Federowicz, certify that:

1. I have reviewed this quarterly report on Form 10-Q /A Amendment No. 1 for the period ended January 31, 2014 of Aristocrat Group Corp.

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. I am 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. I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

a. All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b. Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: March 20, 2014	BY: /s/ Robert Federowicz
	Robert Federowicz
	Chief Executive Officer, President, Secretary, Treasurer, Principal Executive Officer, Principal Financial and Accounting Officer and Sole Director.

EX-32

Exhibit 32.1

SECTION 1350 CERTIFICATION

In connection with the quarterly report of Aristocrat Group Corp. (the “Company”) on Form 10-Q /A Amendment No. 1 for the period ended January 31, 2014 as filed with the Securities and Exchange Commission (the “Report”), I, Robert Federowicz, President of the Company, certify, pursuant to 18 U.S.C. SS. 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

1.	The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and
2.	The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

Date: March 20, 2014	BY: /s/ Robert Federowicz
	Robert Federowicz
	Chief Executive Officer, President, Secretary, Treasurer, Principal Executive Officer, Principal Financial and Accounting Officer and Sole Director.

A signed original of this written statement required by Section 906, or other document authenticating, acknowledging, or otherwise adopting the signature that appears in typed form within the electronic version of this written statement has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.

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Summary of Significant Accounting Policies

6 Months Ended

Jan. 31, 2014

Summary of Significant Accounting Policies [Abstract]

Summary of Significant Accounting Policies

Note 3. Summary of Significant Accounting Policies

Interim Financial Statements

The accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("GAAP") for interim financial information and with the instructions to Form 10-Q and Regulation S-X. Accordingly, the unaudited consolidated financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included and such adjustments are of a normal recurring nature. These consolidated financial statements should be read in conjunction with the audited consolidated financial statements for the fiscal year ended July 31, 2013 and notes thereto and other pertinent information contained in our Form 10-K the Company has filed with the Securities and Exchange Commission (the "SEC").

The results of operations for the six-month period ended January 31, 2014 are not necessarily indicative of the results to be expected for the full fiscal year ending July 31, 2014.

Basis of Presentation

The consolidated financial statements and related disclosures have been prepared pursuant to the rules and regulations of the SEC.  The financial statements have been prepared using the accrual basis of accounting in accordance with GAAP. See Note 2 regarding the assumption that the Company is a going concern.

Development Stage Company

The Company was a development stage enterprise reporting under the provisions of Accounting Standards Codification ("ASC") 915 "Development Stage Entities" until July 31, 2013. In September 2013, the Company began to recognize recurring revenue from the sales of vodka and exited the development stage.

Principles of Consolidation

The consolidated financial statements include the accounts Aristocrat Group Corp. and our wholly-owned subsidiaries, Level Two Holdings, LLC; Luxuria Brands LLC; and Top Shelf Distributing LLC. All intercompany accounts and transactions are eliminated upon consolidation.

Use of Estimates

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.

Cash and Cash Equivalents

For the purpose of the financial statements, cash equivalents include all highly liquid investments with maturity of three months or less. Cash and cash equivalents were $22,639 and $205,153 at January 31, 2014 and July 31, 2013, respectively.

Advertising

The Company expenses advertising as general and administrative expense when incurred. Advertising expense for the six months ended January 31, 2014 and 2013 were $204,588 and $34,459, respectively.

Revenue Recognition

The Company follows ASC 605, Revenue Recognition recognizing revenue when persuasive evidence of an arrangement exists, product delivery has occurred or the services have been rendered, the price is fixed or determinable and collectability is reasonably assured.

Earnings (Loss) per Common Share

The Company computes basic and diluted earnings per common share amounts in accordance with ASC Topic 260, Earnings per Share. The basic earnings (loss) per common share are calculated by dividing the Company's net income available to common shareholders by the weighted average number of common shares outstanding during the year. The diluted earnings (loss) per common share are calculated by dividing the Company's net income (loss) available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted as of the first of the year for any potentially dilutive debt or equity. There are no dilutive shares outstanding for any periods reported.

Income Taxes

The Company accounts for income taxes under ASC 740 Income Taxes. Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations. No deferred tax assets or liabilities were recognized as of January 31, 2014 or July 31, 2013

Financial Instruments

The Company's balance sheet includes certain financial instruments. The carrying amounts of current assets and current liabilities approximate their fair value because of the relatively short period between the origination of these instruments and their expected realization.

FASB Accounting Standards Codification (ASC) 820 Fair Value Measurements and Disclosures (ASC 820) defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity's own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below:

Level 1 -	Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities.
Level 2 -	Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means.
Level 3 -	Inputs that are both significant to the fair value measurement and unobservable.

Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of January 31, 2014. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments. These financial instruments include accounts receivable, other current assets, accounts payable, and accrued expenses. The fair value of the Company's notes payable is estimated based on current rates that would be available for debt of similar terms that is not significantly different from its stated value.

Recently Issued Accounting Pronouncements

We have reviewed the FASB issued Accounting Standards Update ("ASU") accounting pronouncements and interpretations thereof that have effectiveness dates during the periods reported and in future periods. The Company has carefully considered the new pronouncements that alter previous generally accepted accounting principles and does not believe that any new or modified principles will have a material impact on the corporation's reported financial position or operations in the near term. The applicability of any standard is subject to the formal review of our financial management and certain standards are under consideration.

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Going Concern

6 Months Ended

Jan. 31, 2014

Going Concern [Abstract]

Going Concern

Note 2. Going Concern

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As of January 31, 2014, the Company has an accumulated deficit of $1,068,433. The Company has not generated positive cash flow from operations and does not expect to do so in the near future. There is no assurance that revenue will be adequate to cover expenses and generate positive cash flow from operations during the next twelve months. In view of these matters, the Company's ability to continue as a going concern is dependent upon its ability to achieve a level of profitability. The Company intends to finance its future activities and its working capital needs from borrowings until such time that funds provided by operations are sufficient to fund working capital requirements. The Company has no commitment from a lender to provide funds and there is no guarantee that funds will be available to the Company when needed or that, if available, they are on terms which are acceptable to the Company. The consolidated financial statements of the Company do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classifications of liabilities that might be necessary should the Company be unable to continue as a going concern.

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CONSOLIDATED BALANCE SHEETS (USD $)	Jan. 31, 2014	Jul. 31, 2013
CURRENT ASSETS
Cash and cash equivalents	$ 22,639	$ 205,153
Accounts receivable	4,104
Inventory	70,417
Prepaid expenses	36,951	88,609
Total current assets	134,111	293,762
Security deposit	1,367	1,367
TOTAL ASSETS	135,478	295,129
CURRENT LIABILITIES
Accounts payable and accrued liabilities	205,420	102,874
Advances payable		516,920
Total current liabilities	205,420	619,794
Convertible notes payable, net of discount of $843,417 and $139,153, respectively	41,562	27,922
Accrued interest payable	28,450	5,584
TOTAL LIABILITIES	275,432	653,300
STOCKHOLDERS' DEFICIT
Common stock, $0.0001 par value; 250,000,000 shares authorized; 62,250,000 shares issued and outstanding	6,225	6,225
Additional paid-in capital	922,254	204,350
Accumulated deficit	(1,068,433)	(568,746)
Total stockholders' deficit	(139,954)	(358,171)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 135,478	$ 295,129

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CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	6 Months Ended
	Jan. 31, 2014	Jan. 31, 2013
CASH FLOW FROM OPERATING ACTIVITIES:
Net Loss	$ (499,687)	$ (177,181)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of discount on convertible note payable	13,640
Changes in operating assets and liabilities:
Accounts receivable	(4,104)
Inventory	(70,417)
Prepaid expenses	51,658
Accounts payable and accrued liabilities	102,546	58,006
Accrued interest payable	22,866
NET CASH USED IN OPERATING ACTIVITIES	(383,498)	(119,175)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from advances	200,984	160,410
NET CASH PROVIDED BY FINANCING ACTIVITIES	200,984	160,410
NET INCREASE (DECREASE) IN CASH	(182,514)	41,235
CASH, at the beginning of the period	205,153	1,243
CASH, at the end of the period	22,639	42,478
Supplemental Disclosures of Cash Flow Information:
Cash paid during the period for Interest
Cash paid during the period for Taxes
Noncash investing and financing transaction:
Refinance of advances into convertible notes payable	717,904
Beneficial conversion feature on convertible note payable	$ 717,904

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General Organization and Business

6 Months Ended

Jan. 31, 2014

General Organization and Business [Abstract]

General Organization and Business

Note 1. General Organization and Business

On October 17, 2012, we formed Luxuria Brands LLC ("Luxuria") as a wholly-owned subsidiary. Luxuria holds our brand management line of business. On January 10, 2013, we formed Level Two Holdings, LLC ("Level Two") as our wholly-owned subsidiary. On January 15, 2013, we formed Top Shelf Distributing, LLC ("Top Shelf") as our wholly-owned subsidiary. Level Two holds the Company's investment in Top Shelf. Top Shelf is focused on developing our distilled spirits line of business.

During the six months ended January 31, 2014, we acquired inventory and began to generate revenues from the sales of vodka and thereby ceased to be classified as a development stage entity.

Our fiscal year end is July 31.

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CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Jan. 31, 2014	Jul. 31, 2013
CONSOLIDATED BALANCE SHEETS [Abstract]
Convertible notes, discount	$ 843,417	$ 139,153
Common stock, shares authorized	250,000,000	250,000,000
Common stock, par value per share	$ 0.0001	$ 0.0001
Common stock, shares issued	62,250,000	62,250,000
Common stock, shares outstanding	62,250,000	62,250,000

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Summary of Significant Accounting Policies (Details) (USD $)	6 Months Ended
	Jan. 31, 2014	Jan. 31, 2013	Jul. 31, 2013	Jul. 31, 2012
Summary of Significant Accounting Policies [Abstract]
Cash and cash equivalents	$ 22,639	$ 42,478	$ 205,153	$ 1,243
Advertising expense	$ 204,588	$ 34,459

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Document and Entity Information	6 Months Ended
	Jan. 31, 2014	Mar. 14, 2014
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jan. 31, 2014
Entity Registrant Name	ARISTOCRAT GROUP CORP.
Entity Central Index Key	0001527027
Current Fiscal Year End Date	--07-31
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2014
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		62,250,000

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Advances (Details) (USD $)	6 Months Ended
	Jan. 31, 2014	Jan. 31, 2013
Advances [Abstract]
Proceeds from advances	$ 200,984	$ 160,410

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CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended		6 Months Ended
	Jan. 31, 2014	Jan. 31, 2013	Jan. 31, 2014	Jan. 31, 2013
CONSOLIDATED STATEMENTS OF OPERATIONS [Abstract]
REVENUE	$ 7,592		$ 11,036
COST OF GOODS SOLD	4,841		7,132
GROSS PROFIT	2,751		3,904
OPERATING EXPENSES
General and administrative expenses	255,502	127,310	467,085	177,181
LOSS FROM OPERATIONS	(252,751)	(127,310)	(463,181)	(177,181)
OTHER INCOME (EXPENSE)
Interest expense	(11,239)		(36,506)
NET LOSS	$ (263,990)	$ (127,310)	$ (499,687)	$ (177,181)
NET LOSS PER COMMON SHARE - Basic and fully diluted	$ (0.01)	$ 0.00	$ (0.01)	$ 0.00
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING Basic and fully diluted	62,250,000	62,250,000	62,250,000	62,250,000

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Advances

6 Months Ended

Jan. 31, 2014

Advances [Abstract]

Advances

Note 6. Advances

During the six months ended January 31, 2014, the Company received proceeds for working capital in the amount of $200,984. These advances are non-interest bearing and payable upon demand.  The lender of these advances is the same lender of the convertible promissory notes discussed in Notes 7. The funds were advanced to the Company through an intermediary agent which also provides certain legal, accounting and support services to the Company.

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Prepaid Expenses

6 Months Ended

Jan. 31, 2014

Prepaid Expenses [Abstract]

Prepaid Expenses

Note 5. Prepaid Expenses

Prepaid expense consists solely of a prepayment to a vendor for distilling and bottling our distilled spirits product.

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Convertible Notes Payable (Details) (USD $)	6 Months Ended
	Jan. 31, 2014	Jan. 31, 2013	Nov. 30, 2013	Oct. 31, 2013
Convertible Notes Payable [Abstract]
Convertible note payable	$ 117,719		$ 83,265	$ 516,920
Maximum ownership percentage allowed after converting	4.99%
Value of beneficial conversion feature	717,904
Debt instrument, interest expense	$ 13,640

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Convertible Notes Payable (Tables)

6 Months Ended

Jan. 31, 2014

Convertible Notes Payable [Abstract]

Schedule of Convertible Notes Payable

Convertible notes payable consist of the following as of January 31, 2014 and July 31, 2013:

	January 31, 2014			July 31, 2013
Convertible note payable, dated March 31, 2013, bearing interest at 10% per annum, matures on March 31, 2015 and convertible into shares of common stock at $0.02 per share	$	167,075		$	167,075
Convertible note payable, dated October 31, 2013, bearing interest at 10% per annum, matures on October 31, 2015 and convertible into shares of common stock at $0.02 per share		516,920			-
Convertible note payable, dated November 30, 2013, bearing interest at 10% per annum, matures on November 30, 2015 and convertible into shares of common stock at $0.01 per share		83,265			-
Convertible note payable, dated January 31, 2014, bearing interest at 10% per annum, matures on January 31, 2016 and convertible into shares of common stock at $0.01 per share		117,719			-
Total convertible notes payable		884,979			167,075
Less: current portion of convertible notes payable		(843,417	)		(139,153	)
Long-term convertible notes payable, net of discount	$	41,562		$	27,922

Schedule of Promissory notes

Date Issued	Maturity Date	Note Amount		Conversion Rate per Share
October 31, 2013	October 31, 2015	$	516,920	$	0.02
November 30, 2013	November 30, 2015		83,265		0.01
January 31, 2014	January 31, 2016		117,719		0.01
Total		$	717,904

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Convertible Notes Payable

6 Months Ended

Jan. 31, 2014

Convertible Notes Payable [Abstract]

Convertible Notes Payable

Note 7. Convertible Notes Payable

Convertible notes payable consist of the following as of January 31, 2014 and July 31, 2013:

	January 31, 2014			July 31, 2013
Convertible note payable, dated March 31, 2013, bearing interest at 10% per annum, matures on March 31, 2015 and convertible into shares of common stock at $0.02 per share	$	167,075		$	167,075
Convertible note payable, dated October 31, 2013, bearing interest at 10% per annum, matures on October 31, 2015 and convertible into shares of common stock at $0.02 per share		516,920			-
Convertible note payable, dated November 30, 2013, bearing interest at 10% per annum, matures on November 30, 2015 and convertible into shares of common stock at $0.01 per share		83,265			-
Convertible note payable, dated January 31, 2014, bearing interest at 10% per annum, matures on January 31, 2016 and convertible into shares of common stock at $0.01 per share		117,719			-
Total convertible notes payable		884,979			167,075
Less: current portion of convertible notes payable		(843,417	)		(139,153	)
Long-term convertible notes payable, net of discount	$	41,562		$	27,922

During the six months ended January 31, 2014, the Company signed convertible promissory notes of $717,904 in total with Vista View Ventures Inc. that refinanced non-interest bearing advances. These notes are payable at maturity and bear interest at 10% per annum. The holder of the notes may not convert the convertible promissory note into common stock if that conversion would result in the holder owing more than 4.99% of the number of shares of common stock outstanding on the conversion date. The convertible promissory notes are convertible into common stock at the option of the holder.

Date Issued	Maturity Date	Note Amount		Conversion Rate per Share
October 31, 2013	October 31, 2015	$	516,920	$	0.02
November 30, 2013	November 30, 2015		83,265		0.01
January 31, 2014	January 31, 2016		117,719		0.01
Total		$	717,904

The Company evaluated the terms of the notes in accordance with ASC Topic No. 815 - 40, Derivatives and Hedging - Contracts in Entity's Own Stock and determined that the underlying common stock is indexed to the Company's common stock. The Company determined that the conversion feature did not meet the definition of a liability and therefore did not bifurcate the conversion feature and account for it as a separate derivative liability. The Company evaluated the conversion feature for a beneficial conversion feature. The effective conversion price was compared to the market price on the date of the notes and was deemed to be less than the market value of underlying common stock at the inception of the notes.  Therefore, the Company recognized a beneficial conversion feature for each of the notes in the amount of $516,920, $83,265 and $117,719 at October 31, 2013, November 30, 2013 and January 31, 2014, respectively. The discount is amortized over the life of the notes using the effective interest method. The Company amortized $13,640 of the discount on the convertible notes payable to interest expense during the six months ended January 31, 2014.

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Summary of Significant Accounting Policies (Policies)

6 Months Ended

Jan. 31, 2014

Summary of Significant Accounting Policies [Abstract]

Interim Financial Statements

Interim Financial Statements

The accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("GAAP") for interim financial information and with the instructions to Form 10-Q and Regulation S-X. Accordingly, the unaudited consolidated financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included and such adjustments are of a normal recurring nature. These consolidated financial statements should be read in conjunction with the audited consolidated financial statements for the fiscal year ended July 31, 2013 and notes thereto and other pertinent information contained in our Form 10-K the Company has filed with the Securities and Exchange Commission (the "SEC").

The results of operations for the six-month period ended January 31, 2014 are not necessarily indicative of the results to be expected for the full fiscal year ending July 31, 2014.

Basis of Presentation

Basis of Presentation

The consolidated financial statements and related disclosures have been prepared pursuant to the rules and regulations of the SEC.  The financial statements have been prepared using the accrual basis of accounting in accordance with GAAP. See Note 2 regarding the assumption that the Company is a going concern.

Development Stage Company

Development Stage Company

The Company was a development stage enterprise reporting under the provisions of Accounting Standards Codification ("ASC") 915 "Development Stage Entities" until July 31, 2013. In September 2013, the Company began to recognize recurring revenue from the sales of vodka and exited the development stage.

Principles of Consolidation

Principles of Consolidation

The consolidated financial statements include the accounts Aristocrat Group Corp. and our wholly-owned subsidiaries, Level Two Holdings, LLC; Luxuria Brands LLC; and Top Shelf Distributing LLC. All intercompany accounts and transactions are eliminated upon consolidation.

Use of Estimates

Use of Estimates

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.

Cash and Cash Equivalents

Cash and Cash Equivalents

For the purpose of the financial statements, cash equivalents include all highly liquid investments with maturity of three months or less. Cash and cash equivalents were $22,639 and $205,153 at January 31, 2014 and July 31, 2013, respectively.

Advertising

Advertising

The Company expenses advertising as general and administrative expense when incurred. Advertising expense for the six months ended January 31, 2014 and 2013 were $204,588 and $34,459, respectively.

Revenue Recognition

Revenue Recognition

The Company follows ASC 605, Revenue Recognition recognizing revenue when persuasive evidence of an arrangement exists, product delivery has occurred or the services have been rendered, the price is fixed or determinable and collectability is reasonably assured.

Earnings (Loss) per Common Share

Earnings (Loss) per Common Share

The Company computes basic and diluted earnings per common share amounts in accordance with ASC Topic 260, Earnings per Share. The basic earnings (loss) per common share are calculated by dividing the Company's net income available to common shareholders by the weighted average number of common shares outstanding during the year. The diluted earnings (loss) per common share are calculated by dividing the Company's net income (loss) available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted as of the first of the year for any potentially dilutive debt or equity. There are no dilutive shares outstanding for any periods reported.

Income Taxes

Income Taxes

The Company accounts for income taxes under ASC 740 Income Taxes. Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations. No deferred tax assets or liabilities were recognized as of January 31, 2014 or July 31, 2013

Financial Instruments

Financial Instruments

The Company's balance sheet includes certain financial instruments. The carrying amounts of current assets and current liabilities approximate their fair value because of the relatively short period between the origination of these instruments and their expected realization.

FASB Accounting Standards Codification (ASC) 820 Fair Value Measurements and Disclosures (ASC 820) defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity's own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below:

Level 1 -	Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities.
Level 2 -	Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means.
Level 3 -	Inputs that are both significant to the fair value measurement and unobservable.

Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of January 31, 2014. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments. These financial instruments include accounts receivable, other current assets, accounts payable, and accrued expenses. The fair value of the Company's notes payable is estimated based on current rates that would be available for debt of similar terms that is not significantly different from its stated value.

Recently Issued Accounting Pronouncements

Recently Issued Accounting Pronouncements

We have reviewed the FASB issued Accounting Standards Update ("ASU") accounting pronouncements and interpretations thereof that have effectiveness dates during the periods reported and in future periods. The Company has carefully considered the new pronouncements that alter previous generally accepted accounting principles and does not believe that any new or modified principles will have a material impact on the corporation's reported financial position or operations in the near term. The applicability of any standard is subject to the formal review of our financial management and certain standards are under consideration.

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Going Concern (Details) (USD $)	Jan. 31, 2014	Jul. 31, 2013
Going Concern [Abstract]
Accumulated deficit	$ 1,068,433	$ 568,746

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Convertible Notes Payable (Schedule of convertible promissory notes) (Details) (USD $)	6 Months Ended
	Jan. 31, 2014
Debt Instrument [Line Items]
Note Amount	$ 717,904
October 31, 2013 [Member]
Debt Instrument [Line Items]
Maturity date	Oct. 31, 2015
Note Amount	516,920
Conversion Rate per Share	$ 0.02
November 30, 2013 [Member]
Debt Instrument [Line Items]
Maturity date	Nov. 30, 2015
Note Amount	83,265
Conversion Rate per Share	$ 0.01
January 31, 2014 [Member]
Debt Instrument [Line Items]
Maturity date	Jan. 31, 2016
Note Amount	$ 117,719
Conversion Rate per Share	$ 0.01

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CONSOLIDATED STATEMENT OF STOCKHOLDERS' DEFICIT (USD $)	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Deficit [Member]
BALANCE, value at Jul. 31, 2013	$ (358,171)	$ 6,225	$ 204,350	$ (568,746)
BALANCE, shares at Jul. 31, 2013	62,250,000	62,250,000
Shares issued for conversion of notes payable, shares
Shares issued for conversion of notes payable, value
Discount on issuance of convertible note payable	717,904		717,904
Net loss	(499,687)			(499,687)
BALANCE, value at Jan. 31, 2014	$ (139,954)	$ 6,225	$ 922,254	$ (1,068,433)
BALANCE, shares at Jan. 31, 2014	62,250,000	62,250,000

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Inventory

6 Months Ended

Jan. 31, 2014

Inventory [Abstract]

Inventory

Note 4. Inventory

Inventory consists solely of finished goods, which is made up entirely of bottled vodka.  Inventory is recorded at weighted average cost.

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Convertible Notes Payable (Schedule of Convertible notes payable) (Details) (USD $)	6 Months Ended
	Jan. 31, 2014	Jul. 31, 2013
Short-term Debt [Line Items]
Total convertible notes payable	$ 884,979	$ 167,075
Less: current portion of convertible notes payable	(843,417)	(139,153)
Long-term convertible notes payable, net of discount	41,562	27,922
Convertible note payable, dated March 31, 2013 [Member]
Short-term Debt [Line Items]
Total convertible notes payable	167,075	167,075
Notes interest rate	10.00%
Maturity date	Mar. 31, 2015
Debt conversion, price per share	$ 0.02
Convertible note payable, dated October 31, 2013 [Member]
Short-term Debt [Line Items]
Total convertible notes payable	516,920
Notes interest rate	10.00%
Maturity date	Oct. 31, 2015
Debt conversion, price per share	$ 0.02
Convertible note payable, dated November 30, 2013 [Member]
Short-term Debt [Line Items]
Total convertible notes payable	83,265
Notes interest rate	10.00%
Maturity date	Nov. 30, 2015
Debt conversion, price per share	$ 0.01
Convertible note payable, dated January 31, 2014 [Member]
Short-term Debt [Line Items]
Total convertible notes payable	$ 117,719
Notes interest rate	10.00%
Maturity date	Jan. 31, 2016
Debt conversion, price per share	$ 0.01