10-K/A

UNITED STATES

SECURITY AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-K /A

Amendment No. 1

(MARK ONE)

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

For the fiscal year ended July 31, 2015

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: 0-55073

ARISTOCRAT GROUP CORP.

(Exact name of registrant as specified in its charter)

Nevada	45-2801371
(State or other jurisdiction of Incorporation or organization)	(I.R.S. Employer Identification Number)
6671 South Las Vegas Boulevard, Suite 210 Las Vegas, Nevada	89119
(Address of principal executive offices)	(Zip code)

Registrant’s telephone number, including area code: 702-761-6866

Securities registered pursuant to Section 12(g) of the Act:

Title of Each Class	Name of Each Exchange on which Registered
Common stock, $0.001 par value	OTC QB

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.

Yes o No þ

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.

Yes o No þ

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 website, 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 if disclosures of delinquent filers pursuant to Item 405 of Regulation S-K (§229.405 of this chapter) is not contained herein, and will not be contained, to the best of the registrant’s knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K.

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

The Aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant’s most recently completed second fiscal quarter, January 31, 2015 was $1,952,089.

There were 2,655,557 shares of the Registrant’s common stock outstanding as of November 9, 2015.

EXPLANATORY NOTE

The purpose of this Amendment No. 1 to our Annual Report on Form 10-K for the year ended July 31, 2015 (“Form 10-K”) is to submit Exhibit 101 to the Form 10-K in accordance with Rule 405 of Regulation S-T.  Exhibit 101 consists of the Interactive Data Files relating to our Form 10-K for the year ended July 31, 2015, filed with the Securities and Exchange Commission on November 16, 2015.

- 2 -

PART IV

ITEM 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES

3.1	Articles of Incorporation (1)
3.2	Bylaws (1)
14.1	Code of Ethics (1)
21	Subsidiaries of the Registrant (2)
31.1	Rule 13a-14(a) Certification of Chief Executive Officer (2)
32.2	Certification Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 of Chief Executive Officer and Chief Financial Officer (2)
101	XBRL Interactive Data (3),(4)

______________

(1)	Incorporated by reference to our Form S-1 filed with the Securities and Exchange Commission on August 25, 2011.
(2)	Previously filed or furnished herewith.
(3)	In accordance with Regulation S-T, the Interactive Data Files in Exhibit 101 to the Annual Report on Form 10-K shall be deemed “furnished” and not “filed.”
(4)	Furnished herewith.

SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) 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: December 3, 2015	BY: /s/ Robert Federowicz
	Robert Federowicz
	Chief Executive Officer, President, Secretary, Treasurer, Principal Executive Officer, Principal Financial and Accounting Officer and Sole Director

- 3 -

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Subsequent Events (Details Narrative) - USD ($)									12 Months Ended
	Oct. 16, 2015	Oct. 08, 2015	Sep. 24, 2015	Sep. 11, 2015	Sep. 02, 2015	Sep. 01, 2015	Aug. 24, 2015	Aug. 14, 2015	Jul. 31, 2015	Jul. 31, 2014
Subsequent Event [Line Items]
Number of common shares issued upon conversion									148,669,051
10% Convertible Note Payable Due October 31, 2015 [Member]
Subsequent Event [Line Items]
Number of common shares issued upon conversion									402,450	6,500,000
Subsequent Event [Member] | 10% Convertible Note Payable Due October 31, 2015 [Member]
Subsequent Event [Line Items]
Debt instrument, accrued interest	$ 4,418	$ 690	$ 2,700	$ 1,780	$ 420		$ 1,770	$ 840
Number of common shares issued upon conversion	220,900	34,500	135,000	89,000	21,000		88,500	42,000
Subsequent Event [Member] | 10% Convertible Note Payable Due March 31, 2015 [Member]
Subsequent Event [Line Items]
Debt instrument, accrued interest						$ 5,611
Number of common shares issued upon conversion						14,029

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Debt Repayment Commitments (Details)	Jul. 31, 2015 USD ($)
2016	$ 922,401
2017	$ 1,142,949
2018
2019
2020
Total	$ 2,065,350
Convertible Notes Payable [Member]
2016	922,401
2017	$ 1,142,949
2018
2019
2020
Total	$ 2,065,350

XML

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	12 Months Ended
	Jul. 31, 2015	Jul. 31, 2014	Jul. 31, 2013
Cash and cash equivalents	$ 7,411	$ 13,103	$ 205,153
Useful life	5 years
Depreciation expense	$ 1,520
Potentially issuable shares upon the conversion of convertible notes payable and interest	148,683,079
Customer Concentration Risk [Member] | Revenue [Member] | Customer One [Member]
Percentage of concentration risk	53.00%	0.00%
Customer Concentration Risk [Member] | Revenue [Member] | Customer Two [Member]
Percentage of concentration risk	10.00%	100.00%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Customer One [Member]
Percentage of concentration risk	95.00%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Customer Two [Member]
Percentage of concentration risk	0.00%

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Income Taxes (Details Narrative)	Jul. 31, 2015 USD ($)
Income Tax Disclosure [Abstract]
Net operating loss carryforwards	$ 4,142,000

XML

Summary of Significant Accounting Policies

12 Months Ended

Jul. 31, 2015

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

Note 3. Summary of Significant Accounting Policies

The significant accounting policies that the Company follows are:

Basis of Presentation

The consolidated financial statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). The financial statements have been prepared using the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America (“GAAP”).

Principles of Consolidation

The consolidated financial statements include the accounts and operations of Aristocrat Group Corp., and its wholly owned subsidiaries Luxuria Brands, LLC; Level Two Holdings, LLC; and Top Shelf Distributing, LLC (collectively referred to as the “Company”). All material intercompany accounts and transactions are eliminated in 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.

Reclassifications

Certain prior period amounts have been reclassified to conform with the current period presentation.

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 $7,411 and $13,103 at July 31, 2015 and July 31, 2014, respectively.

Accounts Receivable

Pursuant to FASB ASC paragraph 310-10-35-47 trade receivables that management has the intent and ability to hold for the foreseeable future shall be reported in the balance sheet at outstanding principal adjusted for any charge-offs and the allowance for doubtful accounts. The Company follows FASB ASC paragraphs 310-10-35-7 through 310-10-35-10 to estimate the allowance for doubtful accounts. Pursuant to FASB ASC paragraph 310-10-35-9, losses from uncollectible receivables shall be accrued when both of the following conditions are met: (a) Information available before the financial statements are issued or are available to be issued (as discussed in Section 855-10-25) indicates that it is probable that an asset has been impaired at the date of the financial statements, and (b) The amount of the loss can be reasonably estimated. Those conditions may be considered in relation to individual receivables or in relation to groups of similar types of receivables. If the conditions are met, accrual shall be made even though the particular receivables that are uncollectible may not be identifiable. The Company reviews individually each trade receivable for collectability and performs on-going credit evaluations of its customers and adjusts credit limits based upon payment history and the customer’s current credit worthiness, as determined by the review of their current credit information; and determines the allowance for doubtful accounts based on historical write-off experience, customer specific facts and general economic conditions that may affect a client’s ability to pay. Bad debt expense is included in general and administrative expenses, if any.

Pursuant to FASB ASC paragraph 310-10-35-41 Credit losses for trade receivables (uncollectible trade receivables), which may be for all or part of a particular trade receivable, shall be deducted from the allowance. The related trade receivable balance shall be charged off in the period in which the trade receivables are deemed uncollectible. Recoveries of trade receivables previously charged off shall be recorded when received. The Company charges off its trade account receivables against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote.

As of July 31, 2015 and 2014, the Company had no allowance for bad debt.

Inventory

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

Fixed Assets

Our fixed assets include a trailer which was acquired during the year ended July 31, 2015. We depreciate the trailer over a five-year life using the straight-line depreciation method. During the year ended July 31, 2015, we recognized depreciation expense of $1,520.

Impairment of Long-Lived Assets

Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the long-lived asset may not be recoverable. The carrying amount of a long-lived asset is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. If it is determined that an impairment loss has occurred, the loss is measured as the amount by which the carrying amount of the long-lived asset exceeds its fair value. During the years ended July 31, 2015 and 2014, the Company has not recognized any impairment loss.

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.

Sales of RWB Vodka are recognized when the product has been delivered to the purchaser.

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 at July 31, 2015 or July 31, 2014.

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.

In periods in which a net loss has been incurred, all potentially dilutive common shares are considered anti-dilutive and thus are excluded from the calculation. The Company’s convertible debt is considered anti-dilutive due to the Company’s net loss for the year ended July 31, 2015 and 2014. As a result, the Company did not have any potentially dilutive common shares for those periods. For the three months ended July 31, 2015 and 2014, potentially issuable shares as a result of conversions of convertible notes payable have been excluded from the calculation. At July 31, 2015, the Company had 148,683,079 potentially issuable shares upon the conversion of convertible notes payable and interest.

Related Parties

The Company follows ASC 850, Related Party Disclosures, for the identification of related parties and disclosure of related party transactions.

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 July 31, 2015. 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.

Significant Concentrations

During the year ended July 31, 2015, two customers generated 53% and 10% of our revenue. During the year ended July 31, 2014, those same customers generated 0% and 100% of our revenue. As of July 31, 2015, those two customers represented 95% and 0% of accounts receivable. All accounts receivable from these customers were received subsequent to the end of the period.

All of the Company’s inventory was manufactured by a single supplier during the year ended July 31, 2015. The Company believes that, in the event that its significant customers are unable to continue to purchase the Company’s product, there are a substantial number of alternative buyers for its product at a competitive price. The Company believes that, in the event that its supplier is unable to continue to supply the Company’s product, there are alternative suppliers for its product at a competitive price.

Recently Issued Accounting Pronouncements

There were various other accounting standards and interpretations issued recently, none of which are expected to a have a material impact on the Company’s consolidated financial position, operations or cash flows.

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Convertible Notes Payable (Details 1) - USD ($)	12 Months Ended
	Jul. 31, 2015	Jul. 31, 2014
Beneficial conversion discount	$ 1,142,949	$ 1,118,979
Vista View Ventures, Inc. (Non-Interest Bearing Advances) [Member]
Total convertible notes payable	1,142,949	$ 1,118,979
Beneficial conversion discount	1,142,949
Vista View Ventures, Inc. (Non-Interest Bearing Advances) [Member] | 10% Convertible Note Payable Due October 31, 2016 [Member]
Total convertible notes payable	$ 331,561
Conversion Price (in dollars per share)	$ 0.01
Issuance Date	Oct. 31, 2014
Beneficial conversion discount	$ 331,561
Vista View Ventures, Inc. (Non-Interest Bearing Advances) [Member] | 10% Convertible Note Payable Due January 31, 2017 [Member]
Total convertible notes payable	$ 269,815
Conversion Price (in dollars per share)	$ 0.025
Issuance Date	Jan. 31, 2015
Beneficial conversion discount	$ 269,815
Vista View Ventures, Inc. (Non-Interest Bearing Advances) [Member] | 10% Convertible Note Payable Due April 30, 2017 [Member]
Total convertible notes payable	$ 266,112
Conversion Price (in dollars per share)	$ 0.90
Issuance Date	Apr. 30, 2015
Beneficial conversion discount	$ 266,112
Vista View Ventures, Inc. (Non-Interest Bearing Advances) [Member] | 10% Convertible Note Payable Due July 31, 2017 [Member]
Total convertible notes payable	$ 275,461
Conversion Price (in dollars per share)	$ 0.80
Issuance Date	Jul. 31, 2015
Beneficial conversion discount	$ 275,461

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Convertible Notes Payable (Details) - USD ($)	12 Months Ended
	Jul. 31, 2015	Jul. 31, 2014
Less: discount on noncurrent convertible notes payable	$ 1,093,340	$ 955,723
Long-term convertible notes payable, net of discount	49,609	70,751
Less: discount on current portion of convertible notes payable	512,883	$ 0
Long-term convertible notes payable, net of discount	409,518
Vista View Ventures, Inc. (Non-Interest Bearing Advances) [Member]
Total convertible notes payable	1,142,949	$ 1,118,979
Vista View Ventures, Inc. (Non-Interest Bearing Advances) [Member] | 10% Convertible Note Payable Due October 31, 2015 [Member]
Debt instrument, face amount	$ 516,920
Issuance Date	Oct. 31, 2013	Oct. 31, 2013
Conversion Price (in dollars per share)	$ 0.02	$ 0.02
Total convertible notes payable	$ 320,342	$ 424,415
Vista View Ventures, Inc. (Non-Interest Bearing Advances) [Member] | 10% Convertible Note Payable Due November 30, 2015 [Member]
Debt instrument, face amount	$ 83,265
Issuance Date	Nov. 30, 2013	Nov. 30, 2013
Conversion Price (in dollars per share)	$ .01	$ 0.01
Total convertible notes payable	$ 83,265	$ 83,265
Vista View Ventures, Inc. (Non-Interest Bearing Advances) [Member] | 10% Convertible Note Payable Due January 1, 2016 [Member]
Debt instrument, face amount	$ 117,719
Issuance Date	Jan. 01, 2014
Conversion Price (in dollars per share)	$ 0.01
Total convertible notes payable	$ 117,719	$ 117,719
Vista View Ventures, Inc. (Non-Interest Bearing Advances) [Member] | 10% Convertible Note Payable Due July 31, 2016 [Member]
Debt instrument, face amount	$ 401,075
Issuance Date	Jul. 31, 2014	Jul. 31, 2014
Conversion Price (in dollars per share)	$ 0.01	$ 0.01
Total convertible notes payable	$ 401,075	$ 401,075
Vista View Ventures, Inc. (Non-Interest Bearing Advances) [Member] | 10% Convertible Note Payable Due October 31, 2016 [Member]
Debt instrument, face amount	$ 331,561
Issuance Date	Oct. 31, 2014
Conversion Price (in dollars per share)	$ 0.01
Total convertible notes payable	$ 331,561
Vista View Ventures, Inc. (Non-Interest Bearing Advances) [Member] | 10% Convertible Note Payable Due January 31, 2017 [Member]
Debt instrument, face amount	$ 269,815
Issuance Date	Jan. 31, 2015
Conversion Price (in dollars per share)	$ 0.025
Total convertible notes payable	$ 269,815
Vista View Ventures, Inc. (Non-Interest Bearing Advances) [Member] | 10% Convertible Note Payable Due April 30, 2017 [Member]
Debt instrument, face amount	$ 266,112
Issuance Date	Apr. 30, 2015
Conversion Price (in dollars per share)	$ 0.90
Total convertible notes payable	$ 266,112
Vista View Ventures, Inc. (Non-Interest Bearing Advances) [Member] | 10% Convertible Note Payable Due July 31, 2017 [Member]
Debt instrument, face amount	$ 275,461
Issuance Date	Jul. 31, 2015
Conversion Price (in dollars per share)	$ 0.80
Total convertible notes payable	$ 275,461
Vista View Ventures, Inc. (Non-Interest Bearing Advances) [Member] | Convertible Notes Payable [Member]
Total convertible notes payable	2,065,350	$ 1,026,474
Less: current portion of convertible notes payable	(922,401)
Less: discount on noncurrent convertible notes payable	(1,093,340)	$ (955,723)
Long-term convertible notes payable, net of discount	49,609	$ 70,751
Current portion of convertible notes payable	(922,401)
Less: discount on current portion of convertible notes payable	(512,883)
Long-term convertible notes payable, net of discount	$ 409,518

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Convertible Notes Payable (Details 2) - Vista View Ventures, Inc. (Non-Interest Bearing Advances) [Member] - USD ($)	12 Months Ended
	Jul. 31, 2015	Jul. 31, 2014
Total convertible notes payable	$ 1,142,949	$ 1,118,979
10% Convertible Note Payable Due October 31, 2015 [Member]
Total convertible notes payable	$ 320,342	$ 424,415
Conversion Price (in dollars per share)	$ 0.02	$ 0.02
Issuance Date	Oct. 31, 2013	Oct. 31, 2013
10% Convertible Note Payable Due November 30, 2015 [Member]
Total convertible notes payable	$ 83,265	$ 83,265
Conversion Price (in dollars per share)	$ .01	$ 0.01
Issuance Date	Nov. 30, 2013	Nov. 30, 2013
10% Convertible Note Payable Due January 31, 2016 [Member]
Total convertible notes payable		$ 117,719
Conversion Price (in dollars per share)		$ 0.01
Issuance Date		Jan. 31, 2014
10% Convertible Note Payable Due July 31, 2016 [Member]
Total convertible notes payable	$ 401,075	$ 401,075
Conversion Price (in dollars per share)	$ 0.01	$ 0.01
Issuance Date	Jul. 31, 2014	Jul. 31, 2014

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Convertible Notes Payable (Details 3) - USD ($)	12 Months Ended
	Jul. 31, 2015	Jul. 31, 2014
Debt amount converted	$ 126,849	$ 315,835
Number of common shares issued upon conversion	148,669,051
10% Convertible Note Payable Due October 31, 2015 [Member]
Debt amount converted	$ 126,849
Number of common shares issued upon conversion	402,450	6,500,000
10% Convertible Note Payable Due October 31, 2015 [Member] | December 8, 2014 [Member]
Debt amount converted	$ 60,000
Number of common shares issued upon conversion	30,000
10% Convertible Note Payable Due October 31, 2015 [Member] | December 9, 2014 [Member]
Debt amount converted	$ 60,000
Number of common shares issued upon conversion	30,000
10% Convertible Note Payable Due October 31, 2015 [Member] | June 2, 2015 [Member]
Debt amount converted	$ 1,520
Number of common shares issued upon conversion	76,000
10% Convertible Note Payable Due October 31, 2015 [Member] | June 5, 2015 [Member]
Debt amount converted	$ 1,440
Number of common shares issued upon conversion	72,000
10% Convertible Note Payable Due October 31, 2015 [Member] | June 29, 2015 [Member]
Debt amount converted	$ 1,000
Number of common shares issued upon conversion	50,000
10% Convertible Note Payable Due October 31, 2015 [Member] | July 8, 2015 [Member]
Debt amount converted	$ 600
Number of common shares issued upon conversion	30,000
10% Convertible Note Payable Due October 31, 2015 [Member] | July 17, 2015 [Member]
Debt amount converted	$ 1,640
Number of common shares issued upon conversion	82,000
10% Convertible Note Payable Due October 31, 2015 [Member] | July 23, 2015 [Member]
Debt amount converted	$ 649
Number of common shares issued upon conversion	32,450

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Going Concern

12 Months Ended

Jul. 31, 2015

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Going Concern

Note 2. Going Concern

For the year ended July 31, 2015, the Company had a net loss of $2,178,676 and negative cash flow from operating activities of $1,140,506. As of July 31, 2015, the Company had negative working capital of $642,122. Management does not anticipate having positive cash flow from operations in the near future.

These factors raise a substantial doubt about the Company’s ability to continue as a going concern. The accompanying consolidated financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result from the possible inability of the Company to continue as a going concern.

The Company does not have the resources at this time to repay its credit and debt obligations, make any payments in the form of dividends to its shareholders or fully implement its business plan. Without additional capital, the Company will not be able to remain in business.

Management has plans to address the Company’s financial situation as follows:

In the near term, management plans to continue to focus on raising the funds necessary to implement the Company’s business plan. Management will continue to seek out debt financing to obtain the capital required to meet the Company’s financial obligations. There is no assurance, however, that lenders will continue to advance capital to the Company or that the new business operations will be profitable. The possibility of failure in obtaining additional funding and the potential inability to achieve profitability raise doubts about the Company’s ability to continue as a going concern.

In the long term, management believes that the Company’s projects and initiatives will be successful and will provide cash flow to the Company, which will be used to finance the Company’s future growth. However, there can be no assurances that the Company’s planned activities will be successful, or that the Company will ultimately attain profitability. The Company’s long-term viability depends on its ability to obtain adequate sources of debt or equity funding to meet current commitments and fund the continuation of its business operations, and the ability of the Company to achieve adequate profitability and cash flows from operations to sustain its operations.

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Convertible Note Payable to Related Party (Details Narrative) - USD ($)		12 Months Ended
	Jun. 01, 2015	Jul. 31, 2015	Jul. 31, 2014	Mar. 31, 2015
Debt amount converted		$ 126,849	$ 315,835
Number of common shares issued upon conversion		148,669,051
Bloise International Corporation [Member]
Conversion Price (in dollars per share)	$ 0.40
Debt amount converted	$ 330,349
Number of common shares issued upon conversion	825,872
Debt instrument, accrued interest		$ 5,611
10% Convertible Note Payable Due March 31, 2017 [Member] | Bloise International Corporation [Member]
Total convertible notes payable				$ 330,349
Conversion Price (in dollars per share)				$ 0.40

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CONSOLIDATED BALANCE SHEETS - USD ($)	Jul. 31, 2015	Jul. 31, 2014
CURRENT ASSETS
Cash and cash equivalents	$ 7,411	$ 13,103
Accounts receivable	8,585	7,770
Prepaid expenses	37,103	57,168
Inventory	10,365	14,906
Total current assets	63,464	$ 92,947
Fixed assets net of accumulated depreciation of $1,520 and $0, respectively	6,615
Security Deposits	1,367	$ 1,367
TOTAL ASSETS	71,446	94,314
CURRENT LIABILITIES
Accounts payable and accrued liabilities	210,793	$ 307,084
Current portion of convertible notes payable, net of discount of $512,883 and $0, respectively	409,518
Current portion of accrued interest payable	85,275
Total current liabilities	705,586	$ 307,084
Convertible notes payable, net of discount of $1,093,340 and $955,723, respectively.	49,609	70,751
Accrued interest payable	44,886	$ 12,196
Accrued interest payable to related party	5,611
TOTAL LIABILITIES	$ 805,692	$ 390,031
COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS' EQUITY (DEFICIT)
Common Stock, $0.0010 par value; 480,000,000 and 480,000,000 shares authorized; 2,010,628 and 780,418 shares issued and outstanding at July 31, 2015 and July 31, 2014, respectively	$ 2,011	$ 780
Preferred Stock, $0.0010 stated value; 20,000,000 shares authorized; 1,000,000 shares issued and outstanding at July 31, 2015 and July 31, 2014, respectively	1,000
Additional paid-in capital	3,382,525	$ 1,644,609
Accumulated deficit	(4,119,782)	(1,941,106)
Total stockholders' equity (deficit)	(734,246)	(295,717)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 71,446	$ 94,314

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CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Jul. 31, 2015	Jul. 31, 2014
CASH FLOW FROM OPERATING ACTIVITIES:
Net loss	$ (2,178,676)	$ (1,372,360)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of discount on convertible note payable	492,449	$ 302,409
Depreciation & amortization	1,520
Preferred stock issued for control transaction	140,000
Changes in operating assets and liabilities:
Accounts receivable	(815)	$ (7,770)
Inventory	4,541	(14,906)
Prepaid expenses	20,065	31,441
Accounts payable and accrued liabilities	233,945	204,210
Accrued interest payable	140,854	$ 62,867
Accrued interest payable to related party	5,611
NET CASH USED IN OPERATING ACTIVITIES	(1,140,506)	$ (794,109)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of fixed assets	(8,135)
NET CASH USED IN INVESTING ACTIVITIES	(8,135)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from advances	1,142,949	$ 602,059
NET CASH PROVIDED BY FINANCING ACTIVITIES	1,142,949	602,059
NET INCREASE (DECREASE) IN CASH	(5,692)	(192,050)
CASH, at the beginning of the period	13,103	205,153
CASH, at the end of the period	$ 7,411	$ 13,103
Cash paid during the period for:
Interest
Taxes
Noncash investing and financing transaction:
Refinancing of advances into convertible notes payable	$ 1,142,949	$ 1,118,979
Beneficial conversion on convertible note payable	1,142,949	1,118,979
Conversion of convertible notes payable	126,849	$ 315,835
Conversion of convertible notes payable to related party	330,349
Convertible note issued for reduction in accounts payable	$ 330,349

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Commitments (Details Narrative) - USD ($)	12 Months Ended
	Jul. 31, 2015	Jul. 31, 2014
KM Delaney & Assoc. [Member]
Administrative services	$ 198,858	$ 169,060

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Income Taxes (Tables)

12 Months Ended

Jul. 31, 2015

Income Tax Disclosure [Abstract]

Schedule of income taxes

The items causing this difference for the periods ended July 31, 2015 and 2014 are as follows.

	July 31, 2015			July 31, 2014
Tax benefit at U.S. statutory rate	$	762,537		$	466,602
Less: amortization of discount on convertible notes		(172,357	)		(380,452	)
Less: stock based compensation		(49,000	)		—
Less: valuation allowance		(541,180	)		(86,150	)
Net tax benefit	$	—		$	—

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The Jaxon Investment Agreement (Details Narrative) - Jaxon Group Corp [Member]	Sep. 15, 2014 shares
Investment Agreement [Member]
Maximum number of shares purchased	5,000,000
Agreement term	36 months
Registration Rights Agreement [Member]
Number of registration shares	10,000,000

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Going Concern (Details Narrative) - USD ($)	12 Months Ended		36 Months Ended
	Jul. 31, 2015	Jul. 31, 2014	Jul. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss	$ (2,178,676)	$ (1,372,360)	$ (1,372,360)
Cash flow from operations	(1,140,506)	$ (794,109)
Working capital	$ (642,122)

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General Organization and Business

12 Months Ended

Jul. 31, 2015

Organization, Consolidation and Presentation of Financial Statements [Abstract]

General Organization and Business

Note 1. General Organization and Business

Overview

Aristocrat Group Corp. was incorporated on July 20, 2011 in Florida.

On April 1, 2015, the Company reincorporated from Florida to Nevada. The Company’s board of directors and majority shareholder consented to the reincorporation. Each of our shareholders on the record date received one share of the Nevada company’s common stock for each 100 shares of common stock they own in the Florida company. Fractional shares will be rounded up to the next whole share, and each shareholder received at least five shares. The Nevada company is authorized to issue 480 million shares of common stock and 20 million shares of preferred stock, each with a par value of $0.001 per share. The board of directors and officers of the Nevada company consists of the same persons who are currently directors and officers

On February 3, 2015, our board of directors adopted the 2015 Omnibus Equity Incentive Plan.

On October 17, 2012, we formed Luxuria Brands LLC as a wholly owned subsidiary. On January 10, 2013, we formed Level Two Holdings, LLC as our wholly owned subsidiary. On January 15, 2013, we formed Top Shelf Distributing, LLC (“Top Shelf”) as our wholly owned subsidiary.

Top Shelf is focused on developing our distilled spirits line of business and currently markets and sells RWB Ultra Premium Handcrafted Vodka (“RWB Vodka”).

Our fiscal year end is July 31.

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CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Jul. 31, 2015	Jul. 31, 2014
Statement of Financial Position [Abstract]
Accumulated depreciation	$ 1,520	$ 0
Current convertible notes payable discount	512,883	0
Noncurrent convertible notes payable discount	$ 1,093,340	$ 955,723
Common Stock, par value (in dollars per share)	$ 0.0010	$ 0.0010
Common Stock, shares authorized	480,000,000	480,000,000
Common Stock, shares issued	2,010,628	780,418
Common Stock, shares outstanding	2,010,628	780,418
Preferred Stock, (in dollars per share)	$ 0.0010	$ 0.0010
Preferred Stock, shares authorized	20,000,000	20,000,000
Preferred Stock, shares issued	1,000,000	1,000,000
Preferred Stock, shares outstanding	1,000,000	1,000,000

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Income Taxes

12 Months Ended

Jul. 31, 2015

Income Tax Disclosure [Abstract]

Income Taxes

Note 11. Income Taxes

There is no current or deferred income tax expense or benefit for the period ended July 31, 2015.

The provision for income taxes is different from that which would be obtained by applying the statutory federal income tax rate to income before income taxes. The items causing this difference for the periods ended July 31, 2015 and 2014 are as follows.

	July 31, 2015			July 31, 2014
Tax benefit at U.S. statutory rate	$	762,537		$	466,602
Less: amortization of discount on convertible notes		(172,357	)		(380,452	)
Less: stock based compensation		(49,000	)		—
Less: valuation allowance		(541,180	)		(86,150	)
Net tax benefit	$	—		$	—

As of July 31, 2015, the Company has net operating loss carryforwards of approximately $4,142,000 which begin to expire in 2022.  The use of our net operating loss carryforwards may be limited due to the change in control of the Company.

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Document and Entity Information - USD ($)	12 Months Ended
	Jul. 31, 2015	Nov. 09, 2015	Jan. 31, 2015
Document And Entity Information
Entity Registrant Name	ARISTOCRAT GROUP CORP.
Entity Central Index Key	0001527027
Document Type	10-K
Trading Symbol	ASCC
Document Period End Date	Jul. 31, 2015
Amendment Flag	false
Current Fiscal Year End Date	--07-31
Entity a Well-known Seasoned Issuer	No
Entity a Voluntary Filer	No
Entity's Reporting Status Current	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 1,952,089
Entity Common Stock, Shares Outstanding		2,655,557
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2015

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Subsequent Events

12 Months Ended

Jul. 31, 2015

Subsequent Events [Abstract]

Subsequent Events

Note 12. Subsequent Events

On August 14, 2015, the holder of our convertible note dated October 31, 2013 converted $840 of accrued interest into 42,000 shares of common stock.

On August 24, 2015, the holders of our convertible note dated October 31, 2013 converted $1,770 of accrued interest into 88,500 shares of common stock.

On September 1, 2015, the holder of our convertible note dated March 31, 2015 converted $5,611 of accrued interest into 14,029 restricted shares of common stock.

On September 2, 2015, the holder of our convertible note dated October 31, 2013 converted $420 of accrued interest into 21,000 shares of common stock.

On September 11, 2015, the holders of our convertible note dated October 31, 2013 converted $1,780 of accrued interest into 89,000 shares of common stock.

On September 24, 2015, the holders of our convertible note dated October 31, 2013 converted $2,700 of accrued interest into 135,000 shares of common stock.

On October 8, 2015, the holders of our convertible note dated October 31, 2013 converted $690 of accrued interest into 34,500 shares of common stock.

On October 16, 2015, the holders of our convertible note dated October 31, 2013 converted $4,418 of accrued interest into 220,900 shares of common stock.

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CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Jul. 31, 2015	Jul. 31, 2014
Income Statement [Abstract]
REVENUE	$ 114,433	$ 26,539
COST OF GOODS SOLD	94,210	25,334
GROSS PROFIT	20,223	1,205
OPERATING EXPENSES
Sales and marketing expenses	480,612	382,165
General and administrative expenses	1,079,373	626,125
LOSS FROM OPERATIONS	(1,539,762)	(1,007,085)
OTHER INCOME (EXPENSE)
Interest expense	(638,914)	(365,275)
NET LOSS	$ (2,178,676)	$ (1,372,360)
NET LOSS PER COMMON SHARE - Basic and fully diluted (in dollars per share)	$ (2.20)	$ (2.12)
COMMON SHARES OUTSTANDING Basic and fully diluted (in shares)	988,456	647,245

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Convertible Note Payable to Related Party

12 Months Ended

Jul. 31, 2015

Related Party Transactions [Abstract]

Convertible Note Payable to Related Party

Note 6. Convertible Note Payable to Related Party

On March 31, 2015, we issued a convertible note payable for $330,349 to Bloise International Corporation (“Bloise”), a significant shareholder of the Company. The note proceeds were used to reduce our accounts payable by the same amount. The note matures on March 31, 2017. This note is unsecured, bears interest at 10% and is convertible into shares of common stock at a rate of $0.40 per share. As discussed below, all principal on the note was fully converted and is no longer outstanding as of July 31, 2015.

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 features 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 features 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 greater than the market value of underlying common stock at the inception of the note. As a result, we determined that no beneficial conversion feature was necessary on this note.

Conversions into Common Stock

On June 1, 2015, Bloise International Corporation elected to convert $330,349 of principal into 825,872 shares of our common stock at a rate of $0.40 per share. No gain or loss was recognized on the conversions as they occurred within the terms of the agreement that provided for conversion. As of July 31, 2015, we owed Bloise $5,611 of accrued interest on the note.

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Convertible Notes Payable

12 Months Ended

Jul. 31, 2015

Debt Disclosure [Abstract]

Convertible Notes Payable

Note 5. Convertible Notes Payable

Convertible notes payable due to Vista View Ventures Inc. consisted of the following at July 31, 2015 and July 31, 2014: 

	July 31, 2015			July 31, 2014
Convertible note in the original principal amount of $516,920, issued October 31, 2013 and due October 31, 2015, bearing interest at 10% per year, convertible into common stock at a rate of $0.02 per share	$	320,342		$	424,415
Convertible note in the original principal amount of $83,265, issued November 30, 2013 and due November  30, 2015, bearing interest at 10% per year, convertible into common stock at a rate of $0.01 per share		83,265			83,265
Convertible note in the original principal amount of $117,719, issued January 1, 2014 and due January 1, 2016, bearing interest at 10% per year, convertible into common stock at a rate of $0.01 per share		117,719			117,719
Convertible note in the original principal amount of $401,075, issued July 31, 2014 and due July 31, 2016, bearing interest at 10% per year, convertible into common stock at a rate of $0.01 per share		401,075			401,075
Convertible note in the original principal amount of $331,561, issued October 31, 2014 and due October 31, 2016, bearing interest at 10% per year, convertible into common stock at a rate of $0.01 per share		331,561			—
Convertible note in the original principal amount of $269,815, issued January 31, 2015 and due January 31, 2017, bearing interest at 10% per year, convertible into common stock at a rate of $0.025 per share		269,815			—
Convertible note in the original principal amount of $266,112, issued April 30, 2015 and due April 30, 2017, bearing interest at 10% per year, convertible into common stock at a rate of $0.90 per share		266,112			—
Convertible note in the original principal amount of $275,461, issued July 31, 2015 and due July 31, 2017, bearing interest at 10% per year, convertible into common stock at a rate of $0.80 per share.		275,461			—
Total convertible notes payable		2,065,350			1,026,474
Less: current portion of convertible notes payable		(922,401	)		—
Less: discount on noncurrent convertible notes payable		(1,093,340	)		(955,723	)
Long-term convertible notes payable, net of discount	$	49,609		$	70,751
Current portion of convertible notes payable		922,401			—
Less: discount on current convertible notes payable		(512,883	)		—
Long-term convertible notes payable, net of discount	$	409,518		$	—

All principal along with accrued interest is payable on the maturity date. The notes are convertible into common stock at the option of the holder. The holder of the notes cannot convert the notes into shares of common stock if that conversion would result in the holder owning more than 4.9% of the outstanding stock of the Company.

In connection with the one-for-100 reverse common stock split on April 17, 2015, the conversion rates of the outstanding convertible notes payable were not modified. As a result, in the event all potentially issuable shares were converted, the holders of the existing notes at July 31, 2015 would be issued 148,669,051 shares of common stock representing approximately 98% of the Company’s total shares outstanding on an if-converted basis. The holders of the notes are limited to holding no greater than 4.99% of the common stock at any time.

Convertible notes issued

During the year ended July 31, 2015, the Company signed convertible promissory notes that refinance non-interest bearing advances into convertible notes payable. The convertible promissory notes bear interest at 10% per annum and are payable along with accrued interest. The convertible promissory note and unpaid accrued interest are convertible into common stock at the option of the holder. 

Date Issued	Maturity Date	Interest Rate		Conversion Rate		Amount of Note		Beneficial Conversion Discount
October 31, 2014	October 31, 2016	10	%	$	0.01	$	331,561	$	331,561
January 31, 2015	January 31, 2017	10	%	$	0.01		269,815		269,815
April 30, 2015	April 30, 2017	10	%	$	0.90		266,112		266,112
July 31, 2015	July 31, 2017	10	%	$	0.80		275,461		275,461
Total						$	$1,142,949	$	$1,142,949

During the year ended July 31, 2014, the Company signed convertible promissory notes of $1,118,979 in total with Vista View Ventures Inc., which 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 rates of between $0.02 and $0.01 per share at the option of the holder. 

Date Issued	Maturity Date	Interest Rate		Conversion Rate Per Share		Amount of Note
October 31, 2013	October 31, 2015	10	%	$	0.02	$	516,920
November 30, 2013	November 30, 2015	10	%		0.01		83,265
January 31, 2014	January 31, 2016	10	%		0.01		117,719
July 31, 2014	July 31, 2016	10	%		0.01		401,075
Total						$	1,118,979

The Company evaluated the terms of the new 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 features 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 note and was deemed to be less than the market value of underlying common stock at the inception of the note. Therefore, the Company recognized discounts for beneficial conversion features as shown in the table above. The discount is amortized over the life of the notes using the effective interest method. The Company amortized $492,449 and $302,409 of the discount on the convertible notes payable to interest expense during the years ended July 31, 2015 and 2014, respectively.

Conversions into Common Stock

Vista View Ventures Inc. periodically sells or assigns a portion of its interest in the outstanding principal and interest of the Convertible Note Payable dated October 31, 2013 to three unrelated entities in accordance with the existing terms of the note. During the year ended July 31, 2015, Montego Blue Enterprises Corporation, THM Consulting Corp., and Jaxon Group Corp. received assignments of $61,440, $1,640 and $649, respectively. All of the debt assigned was converted into shares of common stock and is included in the table below.

During year ended July 31, 2015, the holders of the Convertible Note Payable dated October 31, 2013 elected to convert principal and accrued interest in the amounts show below into share of common stock at a rate of $0.02 per share. On the conversion date, the unamortized discount related to the principal amount converted was immediately amortized to interest expense. No gain or loss was recognized on the conversions as they occurred within the terms of the agreement that provided for conversion. 

Date	Amount Converted		Number of Shares Issued
December 8, 2014	$	60,000	30,000
December 9, 2014		60,000	30,000
June 2, 2015		1,520	76,000
June 5, 2015		1,440	72,000
June 29, 2015		1,000	50,000
July 8, 2015		600	30,000
July 17, 2015		1,640	82,000
July 23, 2015		649	32,450
Total	$	126,849	402,450

During year ended July 31, 2014, the holders of the convertible note payable dated March 31, 2013 converted $167,075 of principal and $18,864 of accrued interest into 9,291,774 shares of common stock. Also, during the year ended July 31, 2014, the holders of the convertible note payable dated October 31, 2013 converted $92,505 of principal and $37,391 of accrued interest into 6,500,000 shares of common stock. On the conversion dates, the unamortized discount related to the beneficial conversion feature was amortized to interest expense.

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General Organization and Business (Details Narrative) - $ / shares

12 Months Ended

Apr. 17, 2015

Jul. 31, 2015

Jul. 31, 2014

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Description of reverse stock split

1-for-100

Each of our shareholders on the record date received one share of the Nevada company’s common stock for each 100 shares of common stock they own in the Florida company. Fractional shares will be rounded up to the next whole share, and each shareholder received at least five shares.

Common stock, authorized

480,000,000

480,000,000

Preferred stock, authorized

20,000,000

20,000,000

Common stock, par value per share (in dollars per share)

$ 0.0010

$ 0.0010

Preferred stock, par value per share (in dollars per share)

$ 0.0010

$ 0.0010

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Summary of Significant Accounting Policies (Policy)

12 Months Ended

Jul. 31, 2015

Accounting Policies [Abstract]

Basis of Presentation

Basis of Presentation

The consolidated financial statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). The financial statements have been prepared using the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America (“GAAP”).

Principles of Consolidation

Principles of Consolidation

The consolidated financial statements include the accounts and operations of Aristocrat Group Corp., and its wholly owned subsidiaries Luxuria Brands, LLC; Level Two Holdings, LLC; and Top Shelf Distributing, LLC (collectively referred to as the “Company”). All material intercompany accounts and transactions are eliminated in 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.

Reclassifications

Reclassifications

Certain prior period amounts have been reclassified to conform with the current period presentation.

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 $7,411 and $13,103 at July 31, 2015 and July 31, 2014, respectively.

Accounts Receivable

Accounts Receivable

Pursuant to FASB ASC paragraph 310-10-35-47 trade receivables that management has the intent and ability to hold for the foreseeable future shall be reported in the balance sheet at outstanding principal adjusted for any charge-offs and the allowance for doubtful accounts. The Company follows FASB ASC paragraphs 310-10-35-7 through 310-10-35-10 to estimate the allowance for doubtful accounts. Pursuant to FASB ASC paragraph 310-10-35-9, losses from uncollectible receivables shall be accrued when both of the following conditions are met: (a) Information available before the financial statements are issued or are available to be issued (as discussed in Section 855-10-25) indicates that it is probable that an asset has been impaired at the date of the financial statements, and (b) The amount of the loss can be reasonably estimated. Those conditions may be considered in relation to individual receivables or in relation to groups of similar types of receivables. If the conditions are met, accrual shall be made even though the particular receivables that are uncollectible may not be identifiable. The Company reviews individually each trade receivable for collectability and performs on-going credit evaluations of its customers and adjusts credit limits based upon payment history and the customer’s current credit worthiness, as determined by the review of their current credit information; and determines the allowance for doubtful accounts based on historical write-off experience, customer specific facts and general economic conditions that may affect a client’s ability to pay. Bad debt expense is included in general and administrative expenses, if any.

Pursuant to FASB ASC paragraph 310-10-35-41 Credit losses for trade receivables (uncollectible trade receivables), which may be for all or part of a particular trade receivable, shall be deducted from the allowance. The related trade receivable balance shall be charged off in the period in which the trade receivables are deemed uncollectible. Recoveries of trade receivables previously charged off shall be recorded when received. The Company charges off its trade account receivables against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote.

As of July 31, 2015 and 2014, the Company had no allowance for bad debt.

Inventory

Inventory

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

Fixed Assets

Fixed Assets

Our fixed assets include a trailer which was acquired during the year ended July 31, 2015. We depreciate the trailer over a five-year life using the straight-line depreciation method. During the year ended July 31, 2015, we recognized depreciation expense of $1,520.

Impairment of Long-Lived Assets

Impairment of Long-Lived Assets

Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the long-lived asset may not be recoverable. The carrying amount of a long-lived asset is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. If it is determined that an impairment loss has occurred, the loss is measured as the amount by which the carrying amount of the long-lived asset exceeds its fair value. During the years ended July 31, 2015 and 2014, the Company has not recognized any impairment loss.

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.

Sales of RWB Vodka are recognized when the product has been delivered to the purchaser.

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 at July 31, 2015 or July 31, 2014.

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.

In periods in which a net loss has been incurred, all potentially dilutive common shares are considered anti-dilutive and thus are excluded from the calculation. The Company’s convertible debt is considered anti-dilutive due to the Company’s net loss for the year ended July 31, 2015 and 2014. As a result, the Company did not have any potentially dilutive common shares for those periods. For the three months ended July 31, 2015 and 2014, potentially issuable shares as a result of conversions of convertible notes payable have been excluded from the calculation. At July 31, 2015, the Company had 148,683,079 potentially issuable shares upon the conversion of convertible notes payable and interest.

Related Parties

Related Parties

The Company follows ASC 850, Related Party Disclosures, for the identification of related parties and disclosure of related party transactions.

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 July 31, 2015. 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.

Significant Concentrations

Significant Concentrations

During the year ended July 31, 2015, two customers generated 53% and 10% of our revenue. During the year ended July 31, 2014, those same customers generated 0% and 100% of our revenue. As of July 31, 2015, those two customers represented 95% and 0% of accounts receivable. All accounts receivable from these customers were received subsequent to the end of the period.

All of the Company’s inventory was manufactured by a single supplier during the year ended July 31, 2015. The Company believes that, in the event that its significant customers are unable to continue to purchase the Company’s product, there are a substantial number of alternative buyers for its product at a competitive price. The Company believes that, in the event that its supplier is unable to continue to supply the Company’s product, there are alternative suppliers for its product at a competitive price.

Recently Issued Accounting Pronouncements

Recently Issued Accounting Pronouncements

There were various other accounting standards and interpretations issued recently, none of which are expected to a have a material impact on the Company’s consolidated financial position, operations or cash flows.

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Commitments

12 Months Ended

Jul. 31, 2015

Commitments and Contingencies Disclosure [Abstract]

Commitments

Note 9. Commitments

During the years ended July 31, 2015 and 2014, KM Delaney & Assoc. (“KMDA”) has provided office space and certain administrative functions to the Company. The services provided include a furnished executive suite, use of office equipment and supplies, accounting and bookkeeping services, treasury and cash management services, financial reporting, and other support staffing requirements. As a part of the services provided to the Company, KMDA receives the advances from the lender (See Note 7.) and disburses those funds to the Company. During the years ended July 31, 2015 and 2014, KMDA billed the Company $198,858 and $169,060, respectively, for those services. At July 31, 2015, no amounts were owed for these services.

We rent office space in Las Vegas, Nevada; Houston, Texas and Vancouver, British Columbia. We also rent warehouse space in Houston, Texas. All leases are short-term with expiration dates of one year or less from the origination date.

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Debt Repayment Commitments

12 Months Ended

Jul. 31, 2015

Contractual Obligation, Fiscal Year Maturity Schedule [Abstract]

Debt Repayment Commitments

Note 7. Debt Repayment Commitments

We have commitments to repay the following debt over the next five years: 

	Year ended July 31,
	2016	2017	2018	2019	2020	Total
Convertible notes	$ 922,401	$ 1,142,949	—	—	—	$ 2,065,350
Total	$ 922,401	$ 1,142,949	—	—	—	$ 2,065,350

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Stockholders' Equity

12 Months Ended

Jul. 31, 2015

Stockholders' Equity Note [Abstract]

Stockholders' Equity

Note 8. Stockholders’ Equity

Beneficial Conversion Discount on Convertible Notes Payable

During the years ended July 31, 2015 and 2014, we recognized beneficial conversion discounts on issuance of convertible notes payable of $1,142,949 and $1,118,979, respectively. See Note 7.

Conversion of shares

During year ended July 31, 2015, we issued 402,450 shares of common stock as a result of conversions of convertible notes payable of $126,849. The conversions were effected by the original payee of the note or its subsequent assigns as discussed in Note 5 above. During the same period we issued 825,872 shares of common stock to Bloise as a result of a conversion of a convertible note payable of $330,349. During the year ended July 31, 2014, we issued 157,918 shares of common stock as a result of conversions of convertible notes payable of $315,835.

Preferred Stock

On June 12, 2015, the board of directors designated 1,000,000 shares of Series E preferred stock. The Series E preferred stock has a par value of $0.001 and ranks subordinate to the Company’s common stock. The outstanding shares of Series E preferred stock have the right to take action by written consent or vote based on the number of votes equal to twice the number of votes of all outstanding shares of capital stock. On the same date, the Company issued 1,000,000 shares of Series E preferred stock to Bloise International Corporation, a Panama corporation whose beneficial owner is Ilya Solodov (“Bloise”), for compensation in a control transaction. Prior to this transaction, Bloise owned 1,275,872 shares of common stock, or approximately 62%, of the Company. These shares were valued at $140,000 which was the estimated market value of the Series E Preferred Stock on the date of the transaction. The market value was determined by estimating the market value of the controlling interest in a public company.

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The Jaxon Investment Agreement

12 Months Ended

Jul. 31, 2015

Jaxon Investment Agreement

The Jaxon Investment Agreement

Note 10. The Jaxon Investment Agreement

On September 15, 2014, we entered into an investment agreement (the “Jaxon Investment Agreement”) with Jaxon Group Corp., a Louisiana corporation (“Jaxon”). Pursuant to the terms of the Jaxon Investment Agreement, Jaxon committed to purchase up to $5,000,000 of our common stock over a period of up to thirty-six (36) months.

In connection with the Jaxon Investment Agreement, we also entered into a registration rights agreement with Jaxon, pursuant to which we are obligated to file a registration statement with the SEC covering 10,000,000 shares of our common stock underlying the Jaxon Investment Agreement within 21 days after the closing of the transaction. In addition, we are obligated to use all commercially reasonable efforts to have the registration statement declared effective by the SEC within 120 days after the closing of the transaction and maintain the effectiveness of such registration statement until termination of the Jaxon Investment Agreement.

The proceeds to be received will depend upon the stock price immediately prior to the stock put being exercised.

Jaxon will periodically purchase our common stock under the Jaxon Investment Agreement and will, in turn, sell such shares to investors in the market at the market price. This may cause our stock price to decline, which will require us to issue increasing numbers of common shares to Jaxon to raise the same amount of funds, as our stock price declines.

No amounts have been requested by the Company or funded under the Jaxon Investment Agreement. Jaxon is not obligated to purchase our common stock under the Jaxon Investment Agreement until the registration statement is declared effective. The registration statement was declared effective on December 8, 2014. On March 3, 2015, the Company withdrew the registration statement that registered the shares issuable under the Jaxon Investment Agreement.

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Stockholders' Equity (Details Narrative) - USD ($)			12 Months Ended		36 Months Ended
	Jun. 12, 2015	Jun. 01, 2015	Jul. 31, 2015	Jul. 31, 2014	Jul. 31, 2014
Discount on issuance of convertible notes			$ 1,142,949	$ 1,118,979	$ 1,118,979
Common shares issued for conversion of notes (in shares)			402,450	157,918
Common shares issued for conversion of notes			$ 126,849	$ 315,835	$ 315,835
Common shares issued for conversion of notes to related party			$ 330,349
Preferred stock, shares authorized			20,000,000	20,000,000	20,000,000
Preferred stock, par value (in dollars per share)			$ 0.0010	$ 0.0010	$ 0.0010
Preferred stock, shares issued			1,000,000	1,000,000	1,000,000
Number of common shares issued upon conversion			148,669,051
Percentage of common stock outstanding			98.00%
Value of common shares issued upon conversion			$ 126,849	$ 315,835
Bloise International Corporation [Member]
Number of common shares issued upon conversion		825,872
Value of common shares issued upon conversion		$ 330,349
Common Stock [Member]
Discount on issuance of convertible notes
Common shares issued for conversion of notes (in shares)			402,450		157,918
Common shares issued for conversion of notes			$ 403		$ 158
Common shares issued for conversion of notes to related party (in shares)			825,872
Common shares issued for conversion of notes to related party			$ 826
Common Stock [Member] | Bloise [Member]
Common shares issued for conversion of notes to related party (in shares)			825,872
Common shares issued for conversion of notes to related party			$ 330,349
Series E Preferred Stock [Member]
Discount on issuance of convertible notes
Common shares issued for conversion of notes
Common shares issued for conversion of notes to related party
Preferred stock, shares authorized	1,000,000
Preferred stock, par value (in dollars per share)	$ 0.001
Series E Preferred Stock [Member] | Bloise [Member]
Number of common shares issued upon conversion	1,275,872
Percentage of common stock outstanding	62.00%
Value of common shares issued upon conversion	$ 140,000
Series E Preferred Stock [Member] | Bloise International Corporation [Member]
Preferred stock, shares issued	1,000,000

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Debt Repayment Commitments (Tables)

12 Months Ended

Jul. 31, 2015

Contractual Obligation, Fiscal Year Maturity Schedule [Abstract]

Schedule of debt repayment commitments

We have commitments to repay the following debt over the next five years:

	Year ended July 31,
	2016	2017	2018	2019	2020	Total
Convertible notes	$ 922,401	$ 1,142,949	—	—	—	$ 2,065,350
Total	$ 922,401	$ 1,142,949	—	—	—	$ 2,065,350

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Advances (Details Narrative) - USD ($)	12 Months Ended
	Jul. 31, 2015	Jul. 31, 2014
Proceeds from advances	$ 1,142,949	$ 602,059
Vista View Ventures, Inc. (Non-Interest Bearing Advances) [Member]
Proceeds from advances	$ 1,142,949	$ 602,059

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CONSOLIDATED STATEMENT OF CHANGE IN STOCKHOLDERS' EQUITY (DEFICIT) - USD ($)	Common Stock [Member]	Series E Preferred Stock [Member]	Additional Paid In Capital [Member]	Accumulated Deficit [Member]	Total
BALANCE BEGINNING at Jul. 20, 2011	$ 622		$ 209,953	$ (568,746)	$ (358,171)
BALANCE BEGINNING (in shares) at Jul. 20, 2011	622,500
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common shares issued for conversion of notes	$ 158		315,677		315,835
Common shares issued for conversion of notes (in shares)	157,918
Discount on issuance of convertible notes			$ 1,118,979		1,118,979
Net Loss				$ (1,372,360)	(1,372,360)
BALANCE ENDING at Jul. 31, 2014	$ 780		$ 1,644,609	$ (1,941,106)	(295,717)
BALANCE ENDING (in shares) at Jul. 31, 2014	780,418
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common shares issued for conversion of notes	$ 403		126,446		$ 126,849
Common shares issued for conversion of notes (in shares)	402,450				402,450
Common shares issued for conversion of notes to related party	$ 826		329,523		$ 330,349
Common shares issued for conversion of notes to related party (in shares)	825,872
Discount on issuance of convertible notes			1,142,949		1,142,949
Preferred shares issued for control transaction		$ 1,000	139,000		$ 140,000
Preferred shares issued for control transaction (in shares)		1,000,000
Share rounding on reverse split	$ 2		$ (2)
Share rounding on reverse split (in shares)	1,888
Net Loss				$ (2,178,676)	$ (2,178,676)
BALANCE ENDING at Jul. 31, 2015	$ 2,011		$ 3,382,525	$ (4,119,782)	$ (734,246)
BALANCE ENDING (in shares) at Jul. 31, 2015	2,010,628	1,000,000

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Advances

12 Months Ended

Jul. 31, 2015

Advances

Advances

Note 4. Advances

During the years ended July 31, 2015 and 2014, the Company received net, non-interest bearing advances from Vista View Ventures Inc. totaling $1,142,949 and $602,059, respectively. No amounts were due under these advances as of July 31, 2015 and July 31, 2014. These advances are not collateralized, non-interest bearing and are due on demand. The advances were paid from Vista View Ventures, Inc. to KM Delaney and Assoc. (See Note 9) (“KMDA”) and then by KMDA to the Company on behalf of Vista View Ventures, Inc. These advances are typically converted to convertible notes payable on a quarterly basis as discussed below.

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Convertible Notes Payable (Details Narrative) - USD ($)

12 Months Ended

Apr. 17, 2015

Jul. 31, 2015

Jul. 31, 2014

Amortization of debt discount

$ 492,449

$ 302,409

Reserve stock split ratio

1-for-100

Each of our shareholders on the record date received one share of the Nevada company’s common stock for each 100 shares of common stock they own in the Florida company. Fractional shares will be rounded up to the next whole share, and each shareholder received at least five shares.

Number of common shares issued upon conversion

148,669,051

Percentage of common stock outstanding

98.00%

10% Convertible Note Payable Due October 31, 2015 [Member]

Number of common shares issued upon conversion

402,450

6,500,000

Debt instrument, accrued interest

$ 37,391

Debt instrument, principal balance

$ 92,505

10% Convertible Note Payable Due March 31, 2015 [Member]

Number of common shares issued upon conversion

9,291,774

Debt instrument, accrued interest

$ 18,864

Debt instrument, principal balance

167,075

Vista View Ventures, Inc. (Non-Interest Bearing Advances) [Member]

Total convertible notes payable

$ 1,142,949

$ 1,118,979

Maximum percentage of ownership interest

4.99%

4.99%

Vista View Ventures, Inc. (Non-Interest Bearing Advances) [Member] | 10% Convertible Note Payable Due October 31, 2015 [Member]

Total convertible notes payable

$ 320,342

$ 424,415

Conversion price

$ 0.02

$ 0.02

Vista View Ventures, Inc. (Non-Interest Bearing Advances) [Member] | Maximum [Member]

Conversion price

0.02

Vista View Ventures, Inc. (Non-Interest Bearing Advances) [Member] | Minimum [Member]

Conversion price

$ 0.01

Montego Blue Enterprises Corporation [Member] | 10% Convertible Note Payable Due October 31, 2015 [Member]

Total convertible notes payable

$ 61,440

THM Consulting Corp [Member] | 10% Convertible Note Payable Due October 31, 2015 [Member]

Total convertible notes payable

1,640

Jaxon Group Corp [Member] | 10% Convertible Note Payable Due October 31, 2015 [Member]

Total convertible notes payable

$ 649

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Income Taxes (Details) - USD ($)	12 Months Ended
	Jul. 31, 2015	Jul. 31, 2014
Income Tax Disclosure [Abstract]
Tax benefit at U.S. statutory rate	$ 762,537	$ 466,602
Less: amortization of discount on convertible notes	(172,357)	$ (380,452)
Less: stock based compensation	(49,000)
Less: valuation allowance	$ (541,180)	$ (86,150)
Net tax benefit

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Convertible notes payable (Tables)

12 Months Ended

Jul. 31, 2015

Debt Disclosure [Abstract]

Schedule of convertible notes payable

Convertible notes payable due to Vista View Ventures Inc. consisted of the following at July 31, 2015 and July 31, 2014:

	July 31, 2015			July 31, 2014
Convertible note in the original principal amount of $516,920, issued October 31, 2013 and due October 31, 2015, bearing interest at 10% per year, convertible into common stock at a rate of $0.02 per share	$	320,342		$	424,415
Convertible note in the original principal amount of $83,265, issued November 30, 2013 and due November  30, 2015, bearing interest at 10% per year, convertible into common stock at a rate of $0.01 per share		83,265			83,265
Convertible note in the original principal amount of $117,719, issued January 1, 2014 and due January 1, 2016, bearing interest at 10% per year, convertible into common stock at a rate of $0.01 per share		117,719			117,719
Convertible note in the original principal amount of $401,075, issued July 31, 2014 and due July 31, 2016, bearing interest at 10% per year, convertible into common stock at a rate of $0.01 per share		401,075			401,075
Convertible note in the original principal amount of $331,561, issued October 31, 2014 and due October 31, 2016, bearing interest at 10% per year, convertible into common stock at a rate of $0.01 per share		331,561			—
Convertible note in the original principal amount of $269,815, issued January 31, 2015 and due January 31, 2017, bearing interest at 10% per year, convertible into common stock at a rate of $0.025 per share		269,815			—
Convertible note in the original principal amount of $266,112, issued April 30, 2015 and due April 30, 2017, bearing interest at 10% per year, convertible into common stock at a rate of $0.90 per share		266,112			—
Convertible note in the original principal amount of $275,461, issued July 31, 2015 and due July 31, 2017, bearing interest at 10% per year, convertible into common stock at a rate of $0.80 per share.		275,461			—
Total convertible notes payable		2,065,350			1,026,474
Less: current portion of convertible notes payable		(922,401	)		—
Less: discount on noncurrent convertible notes payable		(1,093,340	)		(955,723	)
Long-term convertible notes payable, net of discount	$	49,609		$	70,751
Current portion of convertible notes payable		922,401			—
Less: discount on current convertible notes payable		(512,883	)		—
Long-term convertible notes payable, net of discount	$	409,518		$	—

Schedule of convertible notes issued

Date Issued	Maturity Date	Interest Rate		Conversion Rate		Amount of Note		Beneficial Conversion Discount
October 31, 2014	October 31, 2016	10	%	$	0.01	$	331,561	$	331,561
January 31, 2015	January 31, 2017	10	%	$	0.01		269,815		269,815
April 30, 2015	April 30, 2017	10	%	$	0.90		266,112		266,112
July 31, 2015	July 31, 2017	10	%	$	0.80		275,461		275,461
Total						$	$1,142,949	$	$1,142,949

Date Issued	Maturity Date	Interest Rate		Conversion Rate Per Share		Amount of Note
October 31, 2013	October 31, 2015	10	%	$	0.02	$	516,920
November 30, 2013	November 30, 2015	10	%		0.01		83,265
January 31, 2014	January 31, 2016	10	%		0.01		117,719
July 31, 2014	July 31, 2016	10	%		0.01		401,075
Total						$	1,118,979

Schedule of conversions into common stock

Date	Amount Converted		Number of Shares Issued
December 8, 2014	$	60,000	30,000
December 9, 2014		60,000	30,000
June 2, 2015		1,520	76,000
June 5, 2015		1,440	72,000
June 29, 2015		1,000	50,000
July 8, 2015		600	30,000
July 17, 2015		1,640	82,000
July 23, 2015		649	32,450
Total	$	126,849	402,450