0001072588-14-000123.txt : 20141120
0001072588-14-000123.hdr.sgml : 20141119
20141119164856
ACCESSION NUMBER: 0001072588-14-000123
CONFORMED SUBMISSION TYPE: 10-Q
PUBLIC DOCUMENT COUNT: 9
CONFORMED PERIOD OF REPORT: 20140930
FILED AS OF DATE: 20141119
DATE AS OF CHANGE: 20141119
FILER:
COMPANY DATA:
COMPANY CONFORMED NAME: JV GROUP, INC.
CENTRAL INDEX KEY: 0001021917
STANDARD INDUSTRIAL CLASSIFICATION: OPERATORS OF NONRESIDENTIAL BUILDINGS [6512]
IRS NUMBER: 521945748
STATE OF INCORPORATION: DE
FISCAL YEAR END: 0630
FILING VALUES:
FORM TYPE: 10-Q
SEC ACT: 1934 Act
SEC FILE NUMBER: 000-21477
FILM NUMBER: 141236061
BUSINESS ADDRESS:
STREET 1: 7609 RALSTON ROAD
CITY: ARVADA
STATE: CO
ZIP: 80002
BUSINESS PHONE: 303-422-8127
MAIL ADDRESS:
STREET 1: 7609 RALSTON ROAD
CITY: ARVADA
STATE: CO
ZIP: 80002
FORMER COMPANY:
FORMER CONFORMED NAME: ASPI, INC.
DATE OF NAME CHANGE: 20091015
FORMER COMPANY:
FORMER CONFORMED NAME: ASPEON INC
DATE OF NAME CHANGE: 20000214
FORMER COMPANY:
FORMER CONFORMED NAME: JAVELIN SYSTEMS INC
DATE OF NAME CHANGE: 19960829
10-Q
1
aszp10q93014.txt
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
-----------------
FORM 10Q
-----------------
(Mark One)
[ X ] QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES
EXCHANGE ACT OF 1934
For the quarterly period ended September 30, 2014
[ ] TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE EXCHANGE
ACT
For the transition period from __________ to ___________
Commission file number: 000-21477
JV GROUP, INC.
-----------------------
(Exact name of registrant as specified in its charter)
Delaware 27-0514566
-------- ----------
(State of Incorporation) (IRS Employer ID Number)
7609 Ralston Road, Arvada, CO 80002
-----------------------------------
(Address of principal executive offices)
303-422-8127
----------------
(Registrant's Telephone number)
Indicate by check mark whether the registrant (1) has filed all reports required
to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during
the past 12 months (or for such shorter period that the registrant was required
to file such reports), and (2) has been subject to the filing requirements for
the past 90 days. Yes [X] No [ ]
Indicate by check mark whether the registrant has submitted electronically and
posted on its corporate Web site, if any, every Interactive Data File required
to be submitted and posted pursuant to Rule 405 for Regulation S-T (ss.232.405
of this chapter) during the preceding 12 months (or for such shorter period that
the registrant was required to submit and post such files). Yes [X] No [ ]
Indicate by check mark whether the registrant is a large accelerated file, an
accelerated filer, a non-accelerated filer, or a smaller reporting company. See
the definitions of "large accelerated filer," "accelerated filer" and "smaller
reporting company" in Rule 12b-2 of the Exchange Act.
Large accelerated filer [ ] Accelerated filer [ ]
Non-accelerated filer [ ] Smaller reporting company [X]
(Do not check if a smaller reporting company)
Indicate by check mark whether the registrant is a shell company (as defined in
Rule 12b-2 of the Exchange Act). Yes [ ] No [ X ]
Indicate the number of share outstanding of each of the issuer's classes of
common stock, as of the latest practicable date.
As of November 15, 2014, there were 98,879,655 shares of the registrant's common
stock issued and outstanding.
2
PART I - FINANCIAL INFORMATION Page
Item 1. Financial Statements (Unaudited) 1
Consolidated Balance Sheets - September 30, 2014 and
June 30, 2014 2
Consolidated Statements of Operations -
For Three Months Ended September 30, 2014 and 2013 3
Consolidated Statements of Cash Flows -
For the Three Months Ended September 30, 2014 and 2013 4
Notes to the Consolidated Financial Statements 5
Item 2. Management's Discussion and Analysis of Financial Condition
and Results of Operations 11
Item 3. Quantitative and Qualitative Disclosures About Market Risk
- Not Applicable 13
Item 4. Controls and Procedures 13
PART II - OTHER INFORMATION
Item 1. Legal Proceedings -Not Applicable 15
Item 1A. Risk Factors - Not Applicable 15
Item 2. Unregistered Sales of Equity Securities and Use of Proceeds 15
-Not Applicable
Item 3. Defaults Upon Senior Securities - Not Applicable 15
Item 4. Mine Safety Disclosures - Not Applicable 15
Item 5. Other Information - Not Applicable 15
Item 6. Exhibits 15
SIGNATURES 16
3
PART I
ITEM 1. FINANCIAL STATEMENTS
JV GROUP, INC. AND SUBSIDIARIES
CONSOLIDATED BALANCE SHEETS
(Amounts in USD)
September 30, June 30,
2014 2014
---------------------------------
(Unaudited) (Audited)
ASSETS
Current assets
Cash and cash equivalents $ 44,267 $ 14,363
Prepaid expenses and other current assets 7,236 48,486
---------------------------------
Total current assets 51,503 62,849
Property and equipment, net of $451,189 and $571,371
accumulated depreciation, respectively 52,705 190,523
---------------------------------
Intangible assets, net of $320,456 and $311,905
accumulated amortization, respectively - 8,551
---------------------------------
Total assets $ 104,208 $ 261,923
=================================
LIABILITIES & STOCKHOLDERS' DEFICIT
Current liabilities
Accounts payable $ 129,370 125,102
Accrued liabilities 36,847 25,039
Prepayments, clients 19,743 146,047
Notes payable 452,790 452,790
Advances, related parties 1,290,156 1,086,209
---------------------------------
Total current liabilities 1,928,906 1,835,187
Total liabilities 1,928,906 1,835,187
---------------------------------
Stockholders' deficit
Preferred stock, $0.01 par value: 25,000,000 shares authorized, no shares - -
issued and outstanding.
Common stock, $0.01 par value: 1,000,000,000 shares authorized 988,797 988,797
98,879,655 shares issued and outstanding at
September 30, 2014 and June 30, 2014
Other comprehensive income 5,844 5,904
Accumulated deficit (2,819,339) (2,567,965)
---------------------------------
Total stockholders' deficit (1,824,698) (1,573,264)
---------------------------------
Total liabilities and stockholders' deficit $ 104,208 $ 261,923
=================================
See accompanying notes to consolidated financial statements.
4
JV GROUP, INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS
FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2014 AND 2013
(Amounts in US Dollars)
(Unaudited)
September 30,
2014 2013
----------------------------
Revenue $ 78,713 $ 151,204
Cost of revenue 19,482 20,037
----------------------------
Gross profit 59,231 131,167
Operating expenses
General and administrative 110,899 89,721
Rent and rates 53,338 112,789
Amortization 8,551 8,544
Loss on disposal of furniture 107,500 -
Depreciation 30,317 34,388
----------------------------
Total operating expenses 310,605 245,442
----------------------------
Loss from operations (251,374) (114,275)
Other income
Interest and other income - 1,934
------------ ------------
Total other income - 1,934
----------------------------
Net loss $ (251,374) $ (112,341)
============================
Other comprehensive income
Foreign currency translation adjustment (60) (982)
----------------------------
Total comprehensive loss $ (251,434) $ (113,323)
============================
Loss per common share- basic: $ (0.00) $ (0.00)
============================
Weighted average common shares outstanding:
Basic 98,879,655 98,879,655
============================
See accompanying notes to consolidated financial statements.
5
JV GROUP, INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF STOCKHOLDERS' DEFICIT
(Amounts in USD)
(Audited)
Accumulated
Preferred Stock Common Stock Accumulated Comprehensive
Shares Amount Shares Amount Deficit Profit / (Loss) Total
------------- -------------------------- ---------- ------------- -------------- ---------------
Balance, June 30, 2012 - - 98,879,655 $ 988,797 $ (1,742,010) $ 5,013 $ (748,200)
Foreign currency
translation - - - - - 779 779
Net loss - - - - (479,335) - (479,335)
------------- -------------------------- ---------- ------------- -------------- ---------------
Balance, June 30, 2013 - - 98,879,655 $ 988,797 $ (2,221,345) $ 5,792 $ (1,226,756)
Foreign currency
translation - - - - - 112 112
Net loss - - - - (346,620) - (346,620)
------------- -------------------------- ---------- ------------- -------------- ---------------
Balance, June 30, 2014 - - 98,879,655 $ 988,797 $ (2,567,965) $ 5,904 $ (1,573,264)
Foreign currency
translation (60) (60)
Net loss (251,374) (251,374)
------------- -------------------------- ---------- ------------- -------------- ---------------
Balance, September 30,
2014 - - 98,879,655 $ 988,797 $ (2,819,339) $ 5,844 $ (1,824,698)
============= ========================== ========== ============= ============== ===============
See accompanying notes to consolidated financial statements.
6
JV GROUP, INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF CASH FLOWS
FOR THE THREE MONTHS ENDED SEPTEMBER 30,
(Amounts in USD)
(Unaudited)
2014 2013
---------------------------
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss $ (251,374) $ (112,341)
Adjustments to reconcile net loss to net cash
used in operating activities:
Depreciation 30,317 34,388
Amortization 8,551 8,544
Loss on disposal of assets 107,500 -
Changes in operating assets and liabilities:
Prepaid expenses and other current assets 41,250 8,338
Accounts payable and accrued liabilities 16,077 (2,978)
Prepayments from clients (126,304) 38,107
---------------------------
Total cash flow used in operating activities (173,983) (25,942)
CASH FLOW FROM INVESTING ACTIVITIES
(Acquisition) of assets - (1,457)
----------- ------------
Total cash flow used in investing activities - (1,457)
CASH FLOW FROM FINANCING ACTIVITIES
Advances from officers and directors 203,947 45,757
----------- ------------
Total cash flow provided by financing activities 203,947 45,757
Effect of exchange rate changes on cash (60) (18)
---------------------------
NET CHANGE IN CASH 29,904 18,340
CASH AT BEGINNING OF PERIOD 14,363 4,774
---------------------------
CASH AT END OF PERIOD $ 44,267 $ 23,114
===========================
SUPPLEMENTAL SCHEDULE OF CASH FLOW INFORMATION
Cash paid for interest $ - $ -
---------------------------
Cash paid for income tax $ - $ -
---------------------------
See accompanying notes to consolidated financial statements.
7
NOTE 1 - BUSINESS AND BASIS OF PRESENTATION
Company History
ASPI, Inc. ("APSI") was formed in Delaware in September 29, 2008. On April 25,
2012, ASPI filed an amendment to its Certificate of Incorporation to change its
name from ASPI, Inc. to JV Group, Inc. ("JV Group"). In addition, at that time,
JV Group increased the number of authorized common shares from One Hundred
Million (100,000,000) shares to One Billion (1,000,000,000) shares.
Business
JV Group operates primarily as an office service provider through its
wholly-owned subsidiary, Prestige Prime Office, Limited ("Prestige"). Prestige
provides office space that is fully furnished, equipped and staffed, located at
premier addresses in central business districts with convenient access to
airport or public transportation. Services include advanced communication
systems, network access, updated IT, and world-class administrative support, as
well as a full menu of business services and facilities, such as meeting rooms
and video conferencing.
Basis of Presentation
The accompanying consolidated financial statements include the accounts of JV
Group, Inc., a Delaware corporation, its wholly-owned subsidiaries, Mega Action
Limited ("Mega"), a British Virgin Island Corporation, and Prestige, a Hong Kong
Special Administrative Region Corporation (JV Group and its subsidiaries are
collectively referred to as the "Company"). All significant intercompany
accounts and transactions have been eliminated in consolidation.
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES
Use of Estimates
The preparation of the financial statements in conformity with accounting
principles generally accepted in the United States of America requires
management to make estimates and assumptions that affect the reported amounts of
assets and liabilities and disclosure of contingent assets and liabilities at
the date of the financial statements and the reported amounts of revenues and
expenses during the reporting periods. Actual results could differ from those
estimates.
Judgments and estimates of uncertainties are required in applying the Company's
accounting policies in certain areas. The following are some of the areas
requiring significant judgments and estimates: a) Going concern; and b)
Depreciable life for property, plant and equipment and intangible assets. The
relevant amounts could be adjusted in the near term if experience differs from
current estimates.
Cash and Cash Equivalents
The Company considers all liquid investments purchased with an initial maturity
of three months or less to be cash equivalents. Cash and cash equivalents
include demand deposits and money market funds carried at cost which
approximates fair value. The Company maintains its cash in institutions insured
by the Federal Deposit Insurance Corporation ("FDIC").
8
Foreign Currency Translation
The financial statements of JV Group's wholly-owned subsidiaries, Prestige and
Mega are measured using the local currency (the Hong Kong Dollar (HK$) is the
functional currency). Assets and liabilities of Prestige and Mega are translated
at exchange rates as of the balance sheet date. Revenues and expenses are
translated at average rates of exchange in effect during the period. The
resulting cumulative translation adjustments have been recorded as a component
of comprehensive income (loss), included as a separate item in the statement of
operations.
The Company is exposed to movements in foreign currency exchange rates. In
addition, the Company is subject to risks including adverse developments in the
foreign political and economic environment, trade barriers, managing foreign
operations, and potentially adverse tax consequences. There can be no assurance
that any of these factors will not have a material negative impact on the
Company's financial condition or results of operations in the future.
Fair Value of Financial Instruments
Fair value is defined as the price that would be received upon sale of an asset
or paid upon transfer of a liability in an orderly transaction between market
participants at the measurement date and in the principal or most advantageous
market for that asset or liability. The fair value should be calculated based on
assumptions that market participants would use in pricing the asset or
liability, not on assumptions specific to the entity. In addition, the fair
value of liabilities should include consideration of non-performance risk
including our own credit risk.
In addition to defining fair value, the standard expands the disclosure
requirements around fair value and establishes a fair value hierarchy for
valuation inputs. The hierarchy prioritizes the inputs into three levels based
on the extent to which inputs used in measuring fair value are observable in the
market. Each fair value measurement is reported in one of the three levels which
is determined by the lowest level input that is significant to the fair value
measurement in its entirety. These levels are:
Level 1 - inputs are based upon unadjusted quoted prices for identical
instruments traded in active markets.
Level 2 - inputs are based upon significant observable inputs other
than quoted prices included in Level 1, such as quoted prices for
identical or similar instruments in markets that are not active, and
model-based valuation techniques for which all significant assumptions
are observable in the market or can be corroborated by observable
market data for substantially the full term of the assets or
liabilities.
Level 3 - inputs are generally unobservable and typically reflect
management's estimates of assumptions that market participants would
use in pricing the asset or liability. The fair values are therefore
determined using model-based techniques that include option pricing
models, discounted cash flow models, and similar techniques.
The carrying value of the Company's financial assets and liabilities which
consist of cash, prepaid expenses and other current assets, accounts payable,
accrued liabilities, prepayments and advances from related parties in
management's opinion approximate their fair value due to the short maturity of
such instruments. These financial assets and liabilities are valued using Level
3 inputs, except for cash which is at Level 1. Unless otherwise noted, it is
management's opinion that the Company is not exposed to significant interest,
exchange, or credit risks arising from these financial instruments.
9
Property and Equipment
Property and equipment are stated at cost less accumulated depreciation.
Depreciation is computed principally on the straight-line method over the
estimated useful life of each type of asset which ranges from three to five
years. Major improvements are capitalized, while expenditures for repairs and
maintenance are expensed when incurred. Upon retirement or disposition, the
related costs and accumulated depreciation are removed from the accounts, and
any resulting gains or losses are credited or charged to income.
Intangible Asset
On September 8, 2011, the Company entered into an Agreement to purchase certain
leaseholds and as a result recognized certain intangibles, such as customer
lists. These intangible assets are being amortized over a weighted average
period of 1.7 years at a rate of HK$1,953,870 per year. At September 30, 2014
and June 30, 2014, accumulated amortization was translated to equal US$320,456
and US$311,905 respectively and amortization expense for the quarters ended
September 30, 2014 and 2013 was US$8,551 and US$8,544 respectively.
Revenue Recognition
The Company recognizes revenue when it is earned and expenses are recognized
when they occur in accordance with FASB ASC 605 "Revenue Recognition" ("ASC
605"). The Company recognizes revenue from its office service operations.
Clients pay a monthly fee and such fees are recognized at that time.
Advertising
The Company put advertisements on local newspaper and the internet in order to
attract potential customers. It is recognized as expense when it occurs. The
Company paid $2,262 and $3,570 as advertising cost for the quarter ended
September 30, 2014 and 2013, respectively.
Net Loss per Common Share
Basic net loss per common share is calculated by dividing total net loss
applicable to common shares by the weighted average number of common and common
equivalent shares outstanding during the period. For the periods ended September
30, 2014 and 2013, there were no potential common equivalent shares used in the
calculation of weighted average common shares outstanding as the effect would be
anti-dilutive.
Impairment of Long Lived Assets
Long-lived assets are reviewed for impairment in accordance with the applicable
FASB standard, "Accounting for the Impairment or Disposal of Long- Lived
Assets". Under the standard, long-lived assets are tested for recoverability
whenever events or changes in circumstances indicate that their carrying amounts
may not be recoverable. An impairment charge is recognized for the amount, if
any, when the carrying value of the asset exceeds the fair value.
Stock-Based Compensation
Beginning January 1, 2006, the Company adopted the provisions of and accounts
for stock-based compensation using an estimate of value in accordance with the
fair value method. Under the fair value recognition provisions of this
statement, stock-based compensation cost is measured at the grant date based on
the fair value of the award and is recognized as expense on a straight-line
10
basis over the requisite service period, which generally is the vesting period.
The Company elected the modified-prospective method, under which prior periods
are not revised for comparative purposes. The valuation method applies to new
grants and to grants that were outstanding as of the effective date and are
subsequently modified.
Other Comprehensive Income (Loss)
The Company recognizes unrealized gains and loss on the Company's foreign
currency translation adjustments as components of other comprehensive income
(loss).
Income Taxes
Provisions for income taxes represents actual or estimated amounts payable on
tax return filings each year. Deferred tax assets and liabilities are recorded
for the estimated future tax effects of temporary differences between the tax
basis of assets and liabilities and amounts reported in the accompanying balance
sheets, and for operating loss and tax credit carry forwards. The change in
deferred tax assets and liabilities for the period measures the deferred tax
provision or benefit for the period. Effects of changes in enacted tax laws on
deferred tax assets and liabilities are reflected as adjustments to the tax
provision or benefit in the period of enactment.
FASB ASC 740, "Income Taxes" ("ASC 740") addresses the determination of whether
tax benefits claimed or expected to be claimed on a tax return should be
recorded in the financial statements. Under ASC 740, the Company may recognize
the tax benefit from an uncertain tax position only if it is more likely than
not that the tax position will be sustained on examination by the taxing
authorities, based on the technical merits of the position. The tax benefits
recognized in the financial statements from such a position would be measured
based on the largest benefit that has a greater than 50% likelihood of being
realized upon ultimate settlement. ASC 740 also provides guidance on
de-recognition of income tax assets and liabilities, classification of current
and deferred tax assets and liabilities, and accounting for interest and
penalties associated with tax positions. As of September 30, 2014 and June 30,
2014, the Company does not have a liability for any uncertain tax positions.
The income tax laws of various jurisdictions in which the Company operates are
summarized as follows:
United States
JV Group is subject to United States tax at 35%. No provision for
income tax in the United States has been made as the Company had no
U.S. taxable income for the quarters ended September 30, 2014 and 2013.
BVI
Mega is incorporated in BVI and is governed by the income tax laws of
BVI. According to current BVI income tax law, the applicable income tax
rate for the Company is 0%.
Hong Kong
Prestige is incorporated in Hong Kong. Pursuant to the income tax laws
of Hong Kong, the Company is subject to the tax rate 16.5%.
11
Recent Accounting Pronouncements
There were various other accounting standards and interpretations issued in 2014
and 2013, none of which are expected to have a material impact on the Company's
financial position, operations, or cash flows.
NOTE 3 - GOING CONCERN
The Company's financial statements for the quarters ended September 30, 2014 and
2013 have been prepared on a going concern basis, which contemplates the
realization of assets and the settlement of liabilities and commitments in the
normal course of business. The Company reported a net loss of $251,374 for the
quarter ended September 30, 2014 and an accumulated deficit of $2,819,339 at
September 30, 2014. At September 30, 2014, the Company had total current assets
of $51,503 and total current liabilities of $1,928,906 for a working capital
deficit of $1,877,403.
The Company's ability to continue as a going concern may be dependent on the
success of management's plan discussed below. The financial statements do not
include any adjustments relating to the recoverability and classification of
assets or the amounts and classification of liabilities that might be necessary
should the Company be unable to continue as a going concern.
To the extent the Company's operations are not sufficient to fund the Company's
capital requirements, the Company may attempt to enter into a revolving loan
agreement with financial institutions or attempt to raise capital through the
sale of additional capital stock or through the issuance of debt. At the present
time, the Company does not have a revolving loan agreement with any financial
institution nor can the Company provide any assurance that it will be able to
enter into any such agreement in the future or be able to raise funds through
the further issuance of debt or equity in the Company.
During the 2014 fiscal year, the Company intends to continue its efforts in
growing its office service operations.
12
NOTE 4 - PROPERTY AND EQUIPMENT
At September 30, 2014 and June 30, 2014, Property and Equipment consisted of:
September 30, June 30,
2014 2014
-------------------- ---------------------
Furniture and Fixtures $ 340,783 $ 598,783
Office Equipment 138,410 138,410
Computer Equipment 24,701 24,701
-------------------- ---------------------
503,894 761,894
Accumulated Depreciation (451,189) (571,371)
-------------------- ---------------------
Total $ 52,705 $ 190,523
==================== =====================
Property and equipment held by Prestige have an original cost basis valued in
Hong Kong Dollars. During the quarter ended September 30, 2014, furniture and
fixture values decreased by $258,000 and related depreciation was reduced by
$150,450 due to the disposition of furniture and fixtures that were surrendered
in relation to the non-renewal of the lease on 10/F. The difference is accounted
for as a loss on disposal of assets on the income statement. Other changes in
value are a result of foreign currency exchange differences. During the quarters
ended September 30, 2014 and 2013, depreciation expense was $30,317 and $34,388
respectively.
NOTE 5 - ADVANCES, RELATED PARTIES
On September 8, 2011, the Company entered into an Agreement to purchase certain
leaseholds from an unrelated third party in exchange for 25,000,000 shares of
the Company's restricted common stock and a $450,000 promissory note. The
$450,000 promissory note has a term of nine months and therefore became due on
March 1, 2012. The promissory note does not accrue interest. At June 30, 2014,
the promissory note is still outstanding and includes an additional $2,790 to
account for exchange rate differences. The note is now considered in default
status however the creditor has made no demands for repayment.
During the quarters ended September 30, 2014 and 2013, Mr. Hung, the manager of
Prestige and the majority shareholder of the Company, advanced funds of $193,758
and $33,514 respectively, to support the operations of Prestige. During the
quarters ended September 30, 2014 and 2013, the company paid Mr. Hung $0 and $0
respectively, of the funds owed. The Company owes him $1,111,314 and $917,556 as
of September 30, 2014 and June 30, 2014, respectively. Such funds are unsecured,
bear no interest, and are due on demand.
During the quarter ended September 30, 2014 and, 2013, Ms. Look, an officer and
director of the Company and manager of Mega, advanced additional funds of
$10,189 and $12,243 respectively to both the Company and its subsidiary Mega.
She is owed $178,842 and $168,653 as of September 30, 2014 and June 30, 2014,
respectively. Such funds are unsecured, bear no interest, and are due on demand.
13
NOTE 6 - PREPAYMENTS, CLIENTS
Clients pay a deposit on the Company's provided services upon entering into a
lease agreement with the Company. These deposits are recognized by the Company
as a corresponding liability. At September 30, 2014 and June 30, 2014, the
Company had $19,743 and $146,047, respectively in prepayment liabilities.
NOTE 7 - COMMITMENTS AND CONTINGENCIES
Prestige operates from Silvercord, No.30 Canton Road, Tsimshatsui, which is a
premier commercial building in Hong Kong. The center is located on two floors
and occupies approximately 10,000 square feet. We paid $53,338 and $104,564 for
the lease of our center for the quarters ended September 30, 2014 and 2013,
respectively. The Company's minimum annual rent rate for the following two years
are:
Fiscal Year Ended
June 30, Annual Rent
-------- -----------
2015 $153,537
2016 $0
NOTE 8 - STOCKHOLDERS' DEFICIT
The authorized capital stock of the Company is 1,000,000,000 shares of common
stock with a $0.01 par value and 25,000,000 shares of preferred stock with a par
value of $0.01 per share. At September 30, 2014 and June 30, 2014 the Company
had 98,879,655 shares of its common stock issued and outstanding and no shares
of preferred stock issued and outstanding.
During the period ended September 30, 2014, the Company did not issue any shares
of its common stock.
During the year ended June 30, 2012, the Company issued 25,000,000 shares of its
common stock valued at $250,000 in connection with the acquisition of certain
leases.
NOTE 9 - SUBSEQUENT EVENTS
The Company has evaluated it activities subsequent to the quarter ended
September 30, 2014 through November 19, 2014 and has determined that there are
no events to disclose.
14
ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS
OF OPERATIONS
The following discussion should be read in conjunction with our unaudited
financial statements and notes thereto included herein. In connection with, and
because we desire to take advantage of, the "safe harbor" provisions of the
Private Securities Litigation Reform Act of 1995, we caution readers regarding
certain forward looking statements in the following discussion and elsewhere in
this report and in any other statement made by, or on our behalf, whether or not
in future filings with the Securities and Exchange Commission. Forward-looking
statements are statements not based on historical information and which relate
to future operations, strategies, financial results or other developments.
Forward looking statements are necessarily based upon estimates and assumptions
that are inherently subject to significant business, economic and competitive
uncertainties and contingencies, many of which are beyond our control and many
of which, with respect to future business decisions, are subject to change.
These uncertainties and contingencies can affect actual results and could cause
actual results to differ materially from those expressed in any forward looking
statements made by, or on our behalf. We disclaim any obligation to update
forward-looking statements.
The independent registered public accounting firm's report on the Company's
consolidated financial statements as of June 30, 2014, and for each of the years
in the two-year period then ended, includes a "going concern" explanatory
paragraph, that describes substantial doubt about the Company's ability to
continue as a going concern.
PLAN OF OPERATIONS
JV Group's strategy is to be a serviced office provider in the Far East through
its wholly-owned subsidiary, Prestige Prime Office Ltd. in Hong Kong.
The office space provided is fully furnished, equipped and staffed, located at
premier addresses in central business districts with convenient access to
airports or public transportation. Services include advanced communication
system, network access, updated IT, and world-class administrative support, as
well as a full menu of business services and facilities, such as meeting rooms
and video conferencing.
Prestige intends to provide services that will support the growing trend of
mobile and at home working. Supporting workers at home and on the road with
services such as Virtual Office and Virtual PA, providing dedicated business
addresses as their business base, as well as mail and call handling services.
The Company will need substantial additional capital to support its budget. The
Company has had minimal revenues. The Company has no committed source for any
funds as of date hereof. In the event funds cannot be raised when needed, the
Company may not be able to carry out its business plan, may never achieve sales
or royalty income, and could fail in business as a result of these
uncertainties.
The Company may borrow money to finance its future operations, although it does
not currently contemplate doing so. Any such borrowing will increase the risk of
loss to the investor in the event the Company is unsuccessful in repaying such
loans.
The independent registered public accounting firm's report on the Company's
financial statements as of June 30, 2014, and for each of the years in the
two-year period then ended, includes a "going concern" explanatory paragraph,
that describes substantial doubt about the Company's ability to continue as a
going concern.
15
RESULTS OF OPERATIONS
For the Three Months Ended September 30, 2014 Compared to the Three Months Ended
September 30, 2013
During the three months ended September 30, 2014 and 2013, we recognized
revenues of $78,713 and $151,204 from our service office operations. The
decrease of $72,491 is a result of the fluctuation in clients. During the three
months ended September 30, 2014 and 2013, we incurred cost of revenues of
$19,482 and $20,037, respectively. During the three months ended September 30,
2014 and 2013, we recognized resulting gross profits of $59,231 and $131,167,
respectively. The resulting decrease in gross profits is a result of the
decrease in revenues.
During the three months ended September 30, 2014, we incurred operational
expenses of $310,605. During the three months ended September 30, 2013, we
incurred $245,442 in operational expenses. The increase of $65,163 was a result
of a $7 decrease in amortization expense, and an increase of $107,500 in
loss on disposal of furniture offset by a $21 ,178 increase in general and
administrative expenses and a $(59,451) decrease in rents and rates over the
prior period.
During the three months ended September 30, 2014, we incurred a net loss of
$251,374. During the three months ended September 30, 2013, we incurred a net
loss of $112,341. The increase of $139,033 was a result of the decrease of
$72,491 in revenues combined with a $65,163 increase in operational expenses, as
discussed above.
LIQUIDITY
At September 30, 2014, we had total current assets of $51,503 consisting of
$44,267 in cash and cash equivalents and $7,236 in prepaid expenses and other
assets. At September 30, 2014, we had total liabilities of $1,928,906, all
current. Total liabilities included $129,370 in accounts payable, $36,847 in
accrued liabilities, $19,743 in client prepayments, $452,790 in note payables
and $1,290,156 in advances from related parties.
During the three months ended September, 2014, we used funds of $173,983 in our
operational activities. During the three months ended September 30, 2013, we
recognized a net loss of $251,374, which was adjusted for depreciation of
$30,317 and amortization expense of $8,551. During the three months ended
September 30, 2013, we used funds of $25,942 in our operational activities.
During the three months ended September 30, 2013, we incurred a net loss of
$112,341 which was adjusted for depreciation of $34,388 and amortization expense
of $8,544.
During the three months ended September 30, 2014, we used $0 to acquire computer
equipment. During the three months ended September 30, 2013, we used $1,457 to
acquire computer equipment.
During the three months ended September 30, 2014, we received $203,947 from our
financing activities. During the three months ended September 30, 2013, we
received $45,757 from our financing activities.
During the quarters ended September 30, 2014 and 2013, Mr. Hung, the manager of
Prestige and the majority shareholder of the Company, has advanced funds of
$193,758 and $33,514, respectively, to support the operations of Prestige.
During the quarters September 30, 2014 and 2013, the Company paid Mr. Hung $0
and $0 respectively , of the funds owed. The Company owes him $1,111,314 and
$917,556 as of September 30, 2014 and June 30, 2014 respectively. Such funds are
unsecured, bear no interest, and are due on demand.
During the quarters ended September 30, 2014 and 2013, Ms. Look, an officer and
Director of the Company and the manager of Mega, advanced funds of $10,189 and
$12,243, respectively to both the Company and Mega. She is owed $178,842 and
16
$168,653 as of September 30, 2014 and June 30, 2014, respectively. Such
funds are unsecured, bear no interest, and are due on demand.
Off-Balance Sheet Arrangements
We have no material off-balance sheet arrangements nor do we have any
unconsolidated subsidiaries.
Short Term
On a short-term basis, we generate limited revenues, which are not sufficient to
cover operations. Based on our limited operating history in the service office
industry, we will continue to have insufficient revenue to satisfy current and
recurring liabilities for the near future. For short term needs we will be
dependent on receipt, if any, of offering proceeds.
Capital Resources
We have only common stock as our capital resource.
We have no material commitments for capital expenditures within the next year,
substantial capital will be needed to pay for working capital.
Need for Additional Financing
We do not have capital sufficient to meet our cash needs. We will have to seek
loans or equity placements to cover such cash needs.
No commitments to provide additional funds have been made by our management or
other stockholders. Accordingly, there can be no assurance that any additional
funds will be available to us to allow it to cover our expenses as they may be
incurred.
ITEM 3. QUANTATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.
Not Applicable
ITEM 4. CONTROLS AND PROCEDURES
Disclosures Controls and Procedures
We have adopted and maintain disclosure controls and procedures (as such term is
defined in Rules 13a 15(e) and 15d-15(e) under the Securities Exchange Act of
1934, as amended (the "Exchange Act")) that are designed to ensure that
information required to be disclosed in our reports under the Exchange Act, is
recorded, processed, summarized and reported within the time periods required
under the SEC's rules and forms and that the information is gathered and
communicated to our management, including our Chief Executive Officer (Principal
Executive Officer) and Chief Financial Officer (Principal Financial Officer), as
appropriate, to allow for timely decisions regarding required disclosure.
As required by SEC Rule 15d-15(b), our Chief Executive Officer carried out an
evaluation under the supervision and with the participation of our management,
of the effectiveness of the design and operation of our disclosure controls and
procedures pursuant to Exchange Act Rule 15d-14 as of the end of the period
covered by this report. Based on the foregoing evaluation, our Chief Executive
17
Officer has concluded that our disclosure controls and procedures are effective
in timely alerting them to material information required to be included in our
periodic SEC filings and to ensure that information required to be disclosed in
our periodic SEC filings is accumulated and communicated to our management,
including our Chief Executive Officer, to allow timely decisions regarding
required disclosure as a result of the potential deficiency in our internal
control over financial reporting.
There was no change in our internal control over financial reporting that
occurred during the fiscal quarter ended September 30, 2014, that has materially
affected, or is reasonably likely to materially affect, our internal control
over financial reporting.
PART II. OTHER INFORMATION
ITEM 1. LEGAL PROCEEDINGS
None.
ITEM 1A. RISK FACTORS
Not Applicable to Smaller Reporting Companies.
ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS
The Company did not make any unregistered sales of its securities from January
1, 2014 through September 30, 2014.
ITEM 3. DEFAULTS UPON SENIOR SECURITIES
On September 8, 2011, Prestige entered into an Agreement with Huge Earn
Investments Limited ("Huge Earn") to purchase a leasehold, as described below,
in exchange for 25,000,000 shares of the Company's restricted common stock and a
$450,000 promissory note with anticipated due date of six months from issuance.
The promissory note was due on March 1, 2012. The promissory note does not
accrue interest. Despite Prestige's default on the promissory note Huge Earn has
not entered into any extension of the promissory note or indicated a willingness
to repossess the leases.
ITEM 4. MINE SAFETY DISCLOSURES
Not Applicable
ITEM 5. OTHER INFORMATION
None
18
ITEM 6. EXHIBITS
Exhibits. The following is a complete list of exhibits filed as part of this
Form 10-Q. Exhibit numbers correspond to the numbers in the Exhibit Table of
Item 601 of Regulation S-K.
Exhibit 31.1 Certification of Chief Executive and Chief Financial
Officer pursuant to Section 302 of the Sarbanes-Oxley Act
Exhibit 32.1 Certification of Principal Executive and Financial
Officer pursuant to Section 906 of the Sarbanes-Oxley Act
Exhibit 101.INS XBRL Instance Document(1)
Exhibit 101.SCH XBRL Taxonomy Extension Schema Document(1)
Exhibit 101.CAL XBRL Taxonomy Extension Calculation Linkbase Document(1)
Exhibit 101.DEF XBRL Taxonomy Extension Definition Linkbase Document(1)
Exhibit 101.LAB XBRL Taxonomy Extension Label Linkbase Document(1)
Exhibit 101.PRE XBRL Taxonomy Extension Presentation Linkbase Document(1)
------------
(1) Pursuant to Rule 406T of Regulation S-T, this interactive data file is
deemed not filed or part of a registration statement or prospectus for
purposes of Sections 11 or 12 of the Securities Act of 1933, is deemed
not filed for purposes of Section 18 of the Securities Exchange Act of
1934, and otherwise is not subject to liability under these sections.
19
SIGNATURES
Pursuant to the requirements of Section 12 of the Securities and Exchange Act of
1934, the Registrant has duly caused this report to be signed on its behalf by
the undersigned, thereunto duly authorized.
JV GROUP, INC.
(Registrant)
Dated: November 19 , 2014 By: /s/ Look Yuen Ling
---------------------------
Look Yuen Ling
President, Chief Executive Officer and
Chief Financial Officer
20
EX-31
2
ex31-1.txt
EXHIBIT 31.1
SECTION 302 CERTIFICATION
EXHIBIT 31.1
CERTIFICATION OF PERIODIC REPORT
I, Look Yuen Ling, certify that:
1. I have reviewed this quarterly report on Form 10-Q of JV Group, Inc.;
2. Based on my knowledge, this report does not contain any untrue statement of a
material fact or omit to state a material fact necessary to make the statements
made, in light of the circumstances under which such statements were made, not
misleading with respect to the period covered by this report;
3. Based on my knowledge, the financial statements, and other financial
information included in this report, fairly present in all material respects the
financial condition, results of operations and cash flows of the registrant as
of, and for, the periods presented in this report;
4. The registrant's other certifying officer and I are responsible for
establishing and maintaining disclosure controls and procedures (as defined in
Exchange Act Rules 13a-15(e) and 15d-15(e))and internal control over financial
reporting (as defined in Exchange Act Rules 13a-15(f)) for the registrant and
have:
a. Designed such disclosure controls and procedures, or caused
such disclosure controls and procedures to be designed under our supervision to
ensure that material information relating to the registrant, including its
consolidated subsidiaries, is made known to us by others within those entities,
particularly during the period in which this report is being prepared;
b. Designed such internal control over financial reporting, or
caused such internal control over financial reporting to be designed under our
supervision, to provide reasonable assurance regarding the reliability of
financial reporting and the preparation of financial statements for external
purposes in accordance with generally accepted accounting principles;
c. Evaluated the effectiveness of the registrant's disclosure
controls and procedures and presented in this report our conclusions about the
effectiveness of the disclosure controls and procedures, as of the end of the
period covered by this report based on such evaluation; and
d. Disclosed in this report any change in the registrant's
internal control over financial reporting that occurred during the registrant's
most recent fiscal quarter (the registrant's 4th quarter in the case of an
annual report) that has materially affected, or is reasonably likely to
materially affect, the registrant's internal control over financial reporting.
5. The registrant's other certifying officer and I have disclosed, based on our
most recent evaluation of internal control over financial reporting, to the
registrant's auditors and the audit committee of the registrant's board of
directors (or persons performing the equivalent functions):
a. All significant deficiencies and material weaknesses in the
design or operation of internal control over financial reporting which are
reasonably likely to adversely affect the registrant's ability to record,
process, summarize and report financial information; and
b. Any fraud, whether or not material, that involves
management or other employees who have a significant role in the registrant's
internal control over financial reporting.
Date: November 19, 2014
/s/ Look Yuen Ling
---------------------------------------------
(Principal Executive Officer,
President, Chief Executive Officer and Chief Financial Officer)
EX-32
3
ex32-1.txt
EXHIBIT 32.1
SECTION 906 CERTIFICATION
Exhibit 32.1
CERTIFICATION OF DISCLOSURE PURSUANT TO
18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
In connection with the Quarterly Report of JV Group, Inc. (the "Company") on
Form 10-Q for the period ending September 30, 2014 as filed with the Securities
and Exchange Commission on the date hereof (the "Report") I, Look Yuen Ling,
Principal Executive Officer, President, Chief Executive Officer and Principal
Financial Officer and Chief Financial Officer of the Company, certify, pursuant
to 18 USC section 1350, as adopted pursuant to section 906 of the Sarbanes-Oxley
Act of 2002, that to the best of my knowledge and belief:
(1) The Report fully complies with the requirements of Section 13(a) or
15(d) of the Securities Exchange Act of 1934; and
(2) The information contained in the Report fairly presents, in all
material respects, the financial condition and results of operations of the
Company.
Dated: November 19, 2014
Name: Look Yuen Ling
/s/ Look Yuen Ling
----------------------------------------------------------------
Look Yuen Ling, (Principal Executive & Financial Officer,
President, Chief Executive Officer and Chief Financial Officer)
This certification accompanies the Report pursuant to Section 906 of the
Sarbanes-Oxley Act of 2002 and shall not, except to the extent required by the
Sarbanes-Oxley Act of 2002, be deemed filed by the Company for purposes of
Section 18 of the Securities Exchange Act of 1934, as amended.
EX-101.INS
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<p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;"><strong>NOTE <font>7</font> – COMMITMENTS AND CONTINGENCIES</strong></font></p>
<p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p>
<p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">Prestige operates from Silvercord, <font>No</font>.<font>30</font> Canton Road, Tsimshatsui, which is a premier commercial building in Hong Kong. The center is located on <font>two</font> floors and occupies approximately <font>10,000</font> square feet. We paid $<font>53,338</font> and $<font>104,564</font> for the lease of our center for the quarters ended September 30, 2014 and <font>2013</font>, respectively.</font><font style=" font-size: 11pt;"><font style=" font-family : Times New Roman;"> </font></font><font><font style=" font-size: 11pt;"><font style=" font-family : Times New Roman;">The Company's minimum annual rent rate for the following </font></font><font><font style=" font-size: 11pt;"><font style=" font-family : Times New Roman;">two</font></font></font><font style=" font-size: 11pt;"><font style=" font-family : Times New Roman;"> years are:</font></font></font></p>
<div>
<p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p>
<p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p>
<p style=" margin: 0pt 0pt 0pt 72pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">                            Fiscal Year Ended    </font></p>
<p style=" margin: 0pt 0pt 0pt 72pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">                                      </font><font style=" font-family : Times New Roman; font-size: 11pt; text-decoration: underline;">June 30,</font><font style=" font-family : Times New Roman; font-size: 11pt;">                                          </font><font style=" font-family : Times New Roman; font-size: 11pt; text-decoration: underline;">Annual Rent</font></p>
<p style=" margin: 0pt 0pt 0pt 72pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">                                           <font>2015</font>                                             $<font>153,537</font></font></p>
<p style=" margin: 0pt 0pt 0pt 72pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">                                           <font>2016</font>                                             $<font>0</font></font></p>
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<div id='EdgarSAA123457890000' style="font-family : 'Times New Roman';"><font style=" font-size: 11pt;"><font style=" font-family : Times New Roman;">The Company's minimum annual rent rate for the following </font></font><font><font style=" font-size: 11pt;"><font style=" font-family : Times New Roman;">two</font></font></font><font style=" font-size: 11pt;"><font style=" font-family : Times New Roman;"> years are:</font></font>
<p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p>
<p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p>
<p style=" margin: 0pt 0pt 0pt 72pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">                            Fiscal Year Ended    </font></p>
<p style=" margin: 0pt 0pt 0pt 72pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">                                      </font><font style=" font-family : Times New Roman; font-size: 11pt; text-decoration: underline;">June 30,</font><font style=" font-family : Times New Roman; font-size: 11pt;">                                          </font><font style=" font-family : Times New Roman; font-size: 11pt; text-decoration: underline;">Annual Rent</font></p>
<p style=" margin: 0pt 0pt 0pt 72pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">                                           <font>2015</font>                                             $<font>153,537</font></font></p>
<p style=" margin: 0pt 0pt 0pt 72pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">                                           <font>2016</font>                                             $<font>0</font></font></p>
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<p style=" margin: 0pt; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;"><strong>NOTE <font>9</font> – SUBSEQUENT EVENTS</strong></font></p>
<p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p>
<p style=" margin: 0pt; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">The Company has evaluated it activities subsequent to the quarter ended September 30, 2014 through November 19, 2014 and has determined that there are <font>no</font> events to disclose.</font></p>
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98879655
98879655
<div id='EdgarSAA123457890000' style="font-family : 'Times New Roman';"><p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;"><strong>NOTE <font>1</font> – BUSINESS AND BASIS OF PRESENTATION </strong></font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; orphans: 0; text-align: justify; widows: 0; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt; font-style: italic;">Company History</font></p> <p style=" margin: 0pt; orphans: 0; text-align: justify; widows: 0; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; orphans: 0; text-align: justify; widows: 0; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">ASPI, Inc. (“APSI”) was formed in Delaware in September 29, 2008.  On April 25, 2012, ASPI filed an amendment to its Certificate of Incorporation to change its name from ASPI, Inc. to JV Group, Inc. (“JV Group.”)  In addition, at that time, JV Group increased the number of authorized common shares from <font>One</font> Hundred Million (<font>100,000,000</font>) shares to <font>One</font> Billion (<font>1,000,000,000</font>) shares.</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt; font-style: italic;">Business</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">JV Group operates primarily as an office service provider through its wholly-owned subsidiary, Prestige Prime Office, Limited (“Prestige”). Prestige provides office space that is fully furnished, equipped and staffed, located at premier addresses in central business districts with convenient access to airport or public transportation. Services include advanced communication systems, network access, updated IT, and world-class administrative support, as well as a full menu of business services and facilities, such as meeting rooms and video conferencing.</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt; font-style: italic;">Basis of Presentation</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">The accompanying consolidated financial statements include the accounts of JV Group, Inc., a Delaware corporation, its wholly-owned subsidiaries, Mega Action Limited (“Mega”), a British Virgin Island Corporation, and Prestige, a Hong Kong Special Administrative Region Corporation (JV Group and its subsidiaries are collectively referred to as the “Company”). All significant intercompany accounts and transactions have been eliminated in consolidation.</font></p></div>
100000000
1000000000
-1877403
<div id='EdgarSAA123457890000' style="font-family : 'Times New Roman';"><p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt; font-style: italic;">Cash and Cash Equivalents</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">The Company considers all liquid investments purchased with an initial maturity of <font>three</font> months or less to be cash equivalents. Cash and cash equivalents include demand deposits and money market funds carried at cost which approximates fair value.  The Company maintains its cash in institutions insured by the Federal Deposit Insurance Corporation (“FDIC”). </font></p> </div>
-258000
<div id='EdgarSAA123457890000' style="font-family : 'Times New Roman';"><p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;"><strong>NOTE <font>3</font> – GOING CONCERN</strong></font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">The Company's financial statements for the quarters ended September 30, 2014 and <font>2013</font> have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. The Company reported a net loss of $<font>251,374</font> for the quarter ended September 30, 2014 and an accumulated deficit of $<font>2,819,339</font> at September 30, 2014.  At September 30, 2014, the Company had total current assets of $<font>51,503</font> and total current liabilities of $<font>1,928,906</font> for a working capital deficit of $<font>1,877,403</font>.</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">The Company's ability to continue as a going concern may be dependent on the success of management's plan discussed below. The financial statements do not include any adjustments relating to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">To the extent the Company's operations are not sufficient to fund the Company's capital requirements, the Company may attempt to enter into a revolving loan agreement with financial institutions or attempt to raise capital through the sale of additional capital stock or through the issuance of debt. At the present time, the Company does not have a revolving loan agreement with any financial institution nor can the Company provide any assurance that it will be able to enter into any such agreement in the future or be able to raise funds through the further issuance of debt or equity in the Company.</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">During the <font>2014</font> fiscal year, the Company intends to continue its efforts in growing its office service operations.</font></p></div>
<div id='EdgarSAA123457890000' style="font-family : 'Times New Roman';"><p style=" margin: 0pt; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;"><strong>NOTE <font>6</font> – PREPAYMENTS, CLIENTS</strong></font></p> <p style=" margin: 0pt; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">Clients pay a deposit on the Company's provided services upon entering into a lease agreement with the Company.  These deposits are recognized by the Company as a corresponding liability. At September 30, 2014 and June 30, 2014, the Company had $<font>19,743</font> and $<font>146,047</font>, respectively in prepayment liabilities.</font></p></div>
25000000
250000
<div id='EdgarSAA123457890000' style="font-family : 'Times New Roman';"><p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;"><strong>NOTE <font>8</font> – STOCKHOLDERS' DEFICIT</strong></font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">The authorized capital stock of the Company is <font>1,000,000,000</font> shares of common stock with a $<font>0.01</font> par value and <font>25,000,000</font> shares of preferred stock with a par value of $<font>0.01</font> per share. At September 30, 2014 and June 30, 2014 the Company had <font>98,879,655</font> shares of its common stock issued and outstanding and <font>no</font> shares of preferred stock issued and outstanding. </font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">During the period ended September 30, 2014, the Company did not issue any shares of its common stock.</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">During the year ended June 30, 2012, the Company issued <font>25,000,000</font> shares of its common stock valued at $<font>250,000</font> in connection with the acquisition of certain leases.</font></p></div>
1953870
2262
3570
0.35
0
0.165
<div id='EdgarSAA123457890000' style="font-family : 'Times New Roman';"><p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt; font-style: italic;">Use of Estimates</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">The preparation of the financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods.  Actual results could differ from those estimates.</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">Judgments and estimates of uncertainties are required in applying the Company's accounting policies in certain areas. The following are some of the areas requiring significant judgments and estimates: a) Going concern; and b) Depreciable life for property, plant and equipment and intangible assets. The relevant amounts could be adjusted in the near term if experience differs from current estimates.</font></p> </div>
<div id='EdgarSAA123457890000' style="font-family : 'Times New Roman';"><p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt; font-style: italic;">Foreign Currency Translation</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">The financial statements of JV Group's wholly-owned subsidiaries, Prestige and Mega are measured using the local currency (the Hong Kong Dollar (HK$) is the functional currency).  Assets and liabilities of Prestige and Mega are translated at exchange rates as of the balance sheet date. Revenues and expenses are translated at average rates of exchange in effect during the period. The resulting cumulative translation adjustments have been recorded as a component of comprehensive income (loss), included as a separate item in the statement of operations.</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">The Company is exposed to movements in foreign currency exchange rates. In addition, the Company is subject to risks including adverse developments in the foreign political and economic environment, trade barriers, managing foreign operations, and potentially adverse tax consequences. There can be <font>no</font> assurance that any of these factors will not have a material negative impact on the Company's financial condition or results of operations in the future.</font></p> </div>
<div id='EdgarSAA123457890000' style="font-family : 'Times New Roman';"><p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt; font-style: italic;">Fair Value of Financial Instruments</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">Fair value is defined as the price that would be received upon sale of an asset or paid upon transfer of a liability in an orderly transaction between market participants at the measurement date and in the principal or most advantageous market for that asset or liability. The fair value should be calculated based on assumptions that market participants would use in pricing the asset or liability, not on assumptions specific to the entity. In addition, the fair value of liabilities should include consideration of non-performance risk including our own credit risk.</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">In addition to defining fair value, the standard expands the disclosure requirements around fair value and establishes a fair value hierarchy for valuation inputs. The hierarchy prioritizes the inputs into <font>three</font> levels based on the extent to which inputs used in measuring fair value are observable in the market.  Each fair value measurement is reported in <font>one</font> of the <font>three</font> levels which is determined by the lowest level input that is significant to the fair value measurement in its entirety. These levels are:</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt 0pt 0pt 36pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">Level <font>1</font> – inputs are based upon unadjusted quoted prices for identical instruments traded in active markets.</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt 0pt 0pt 36pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">Level <font>2</font> – inputs are based upon significant observable inputs other than quoted prices included in Level <font>1</font>, such as quoted prices for identical or similar instruments in markets that are not active, and model-based valuation techniques for which all significant assumptions are observable in the market or can be corroborated by observable market data for substantially the full term of the assets or liabilities.</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt 0pt 0pt 36pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">Level <font>3</font> – inputs are generally unobservable and typically reflect management's estimates of assumptions that market participants would use in pricing the asset or liability. The fair values are therefore determined using model-based techniques that include option pricing models, discounted cash flow models, and similar techniques.</font></p> <p style=" margin: 0pt 0pt 0pt 36pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">The carrying value of the Company's financial assets and liabilities which consist of cash, prepaid expenses and other current assets, accounts payable, accrued liabilities, prepayments and advances from related parties in management's opinion approximate their fair value due to the short maturity of such instruments. These financial assets and liabilities are valued using Level <font>3</font> inputs, except for cash which is at Level <font>1</font>. Unless otherwise noted, it is management's opinion that the Company is not exposed to significant interest, exchange, or credit risks arising from these financial instruments.</font></p> </div>
-150450
<div id='EdgarSAA123457890000' style="font-family : 'Times New Roman';"><p style=" margin: 0pt; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt; font-style: italic;">Property and Equipment</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">Property and equipment are stated at cost less accumulated depreciation. Depreciation is computed principally on the straight-line method over the estimated useful life of each type of asset which ranges from <font>three</font> to <font>five</font> years. Major improvements are capitalized, while expenditures for repairs and maintenance are expensed when incurred. Upon retirement or disposition, the related costs and accumulated depreciation are removed from the accounts, and any resulting gains or losses are credited or charged to income.</font></p> </div>
<div id='EdgarSAA123457890000' style="font-family : 'Times New Roman';"><p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt; font-style: italic;">Intangible Asset                           </font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">On September 8, 2011, the Company entered into an Agreement to purchase certain leaseholds and as a result recognized certain intangibles, such as customer lists. These intangible assets are being amortized over a weighted average period of <font>1.7</font> years at a rate of HK$<font>1,953,870</font> per year. At September 30, 2014 and June 30, 2014, accumulated amortization was translated to equal US$<font>320,456</font> and US$<font>311,905</font> respectively and amortization expense for the quarters ended September 30, 2014 and <font>2013</font> was US$<font>8,551</font> and US$<font>8,544</font> respectively. </font></p> </div>
<div id='EdgarSAA123457890000' style="font-family : 'Times New Roman';"><p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt; font-style: italic;">Revenue Recognition</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">The Company recognizes revenue when it is earned and expenses are recognized when they occur in accordance with </font><font style=" font-family : Times New Roman; font-size: 11pt; font-style: italic;">FASB ASC <font>605</font> “Revenue Recognition” (“ASC <font>605</font>”)</font><font style=" font-family : Times New Roman; font-size: 11pt;">. The Company recognizes revenue from its office service operations. Clients pay a monthly fee and such fees are recognized at that time.</font></p> </div>
<div id='EdgarSAA123457890000' style="font-family : 'Times New Roman';"><p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt; font-style: italic;">Advertising</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">The Company put advertisements on local newspaper and the internet in order to attract potential customers.  It is recognized as expense when it occurs. The Company paid $<font>2,262</font> and $<font>3,570</font> as advertising cost for  the quarter ended September 30, 2014 and <font>2013</font>, respectively.</font></p> </div>
<div id='EdgarSAA123457890000' style="font-family : 'Times New Roman';"><p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt; font-style: italic;">Net Loss per Common Share</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">Basic net loss per common share is calculated by dividing total net loss applicable to common shares by the weighted average number of common and common equivalent shares outstanding during the period. For the period ended September 30, 2014 and <font>2013</font>, there were <font>no</font> potential common equivalent shares used in the calculation of weighted average common shares outstanding as the effect would be anti-dilutive.</font></p> </div>
<div id='EdgarSAA123457890000' style="font-family : 'Times New Roman';"><p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt; font-style: italic;">Impairment of Long Lived Assets</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">Long-lived assets are reviewed for impairment in accordance with the applicable FASB standard, “Accounting for the Impairment or Disposal of Long- Lived Assets”. Under the standard, long-lived assets are tested for recoverability whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable.  An impairment charge is recognized for the amount, if any, when the carrying value of the asset exceeds the fair value.</font></p> </div>
<div id='EdgarSAA123457890000' style="font-family : 'Times New Roman';"><p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt; font-style: italic;">Stock-Based Compensation</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">Beginning January 1, 2006, the Company adopted the provisions of and accounts for stock-based compensation using an estimate of value in accordance with the fair value method. Under the fair value recognition provisions of this statement, stock-based compensation cost is measured at the grant date based on the fair value of the award and is recognized as expense on a straight-line basis over the requisite service period, which generally is the vesting period. The Company elected the modified-prospective method, under which prior periods are not revised for comparative purposes. The valuation method applies to new grants and to grants that were outstanding as of the effective date and are subsequently modified. </font></p> </div>
<div id='EdgarSAA123457890000' style="font-family : 'Times New Roman';"><p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt; font-style: italic;">Other Comprehensive Income (Loss)</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">The Company recognizes unrealized gains and loss on the Company's foreign currency translation adjustments as components of other comprehensive income (loss).</font></p> </div>
<div id='EdgarSAA123457890000' style="font-family : 'Times New Roman';"><p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt; font-style: italic;">Income Taxes</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">Provisions for income taxes represents actual or estimated amounts payable on tax return filings each year. Deferred tax assets and liabilities are recorded for the estimated future tax effects of temporary differences between the tax basis of assets and liabilities and amounts reported in the accompanying balance sheets, and for operating loss and tax credit carry forwards. The change in deferred tax assets and liabilities for the period measures the deferred tax provision or benefit for the period. Effects of changes in enacted tax laws on deferred tax assets and liabilities are reflected as adjustments to the tax provision or benefit in the period of enactment.</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">FASB ASC <font>740</font>, “Income Taxes” (“ASC <font>740</font>”) addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under ASC <font>740</font>, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position would be measured based on the largest benefit that has a greater than <font>50</font>% likelihood of being realized upon ultimate settlement. ASC <font>740</font> also provides guidance on de-recognition of income tax assets and liabilities, classification of current and deferred tax assets and liabilities, and accounting for interest and penalties associated with tax positions. As of September 30, 2014 and June 30, 2014, the Company does not have a liability for any uncertain tax positions.</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">The income tax laws of various jurisdictions in which the Company operates are summarized as follows:</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt 0pt 0pt 36pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">United States</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt 0pt 0pt 36pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">JV Group is subject to United States tax at <font>35</font>%. <font>No</font> provision for income tax in the United States has been made as the Company had <font>no</font> U.S. taxable income for the quarters ended September 30, 2014 and <font>2013</font>.</font></p> <p style=" margin: 0pt 0pt 0pt 36pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt 0pt 0pt 36pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">BVI</font></p> <p style=" margin: 0pt 0pt 0pt 36pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt 0pt 0pt 36pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">Mega is incorporated in BVI and is governed by the income tax laws of BVI. According to current BVI income tax law, the applicable income tax rate for the Company is <font>0</font>%.</font></p> <p style=" margin: 0pt 0pt 0pt 36pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt 0pt 0pt 36pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">Hong Kong</font></p> <p style=" margin: 0pt 0pt 0pt 36pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt 0pt 0pt 36pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">Prestige is incorporated in Hong Kong. Pursuant to the income tax laws of Hong Kong, the Company is subject to the tax rate <font>16.5</font>%.</font></p> </div>
<div id='EdgarSAA123457890000' style="font-family : 'Times New Roman';"><p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt; font-style: italic;">Recent Accounting Pronouncements</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">There were various other accounting standards and interpretations issued in <font>2014</font> and <font>2013</font>, none of which are expected to have a material impact on the Company's financial position, operations, or cash flows.</font></p><p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;"></font></p> </div>
<div id='EdgarSAA123457890000' style="font-family : 'Times New Roman';"> <div> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;"></font></p><p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;"></font></p><p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;"><strong>NOTE <font>2</font> - SIGNIFICANT ACCOUNTING POLICIES</strong></font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt; font-style: italic;"></font></p><div><p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt; font-style: italic;">Use of Estimates</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">The preparation of the financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods.  Actual results could differ from those estimates.</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">Judgments and estimates of uncertainties are required in applying the Company's accounting policies in certain areas. The following are some of the areas requiring significant judgments and estimates: a) Going concern; and b) Depreciable life for property, plant and equipment and intangible assets. The relevant amounts could be adjusted in the near term if experience differs from current estimates.</font></p> </div><p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt; font-style: italic;"></font></p><div><p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt; font-style: italic;">Cash and Cash Equivalents</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">The Company considers all liquid investments purchased with an initial maturity of <font>three</font> months or less to be cash equivalents. Cash and cash equivalents include demand deposits and money market funds carried at cost which approximates fair value.  The Company maintains its cash in institutions insured by the Federal Deposit Insurance Corporation (“FDIC”). </font></p> </div><p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt; font-style: italic;"></font></p><div><p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt; font-style: italic;">Foreign Currency Translation</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">The financial statements of JV Group's wholly-owned subsidiaries, Prestige and Mega are measured using the local currency (the Hong Kong Dollar (HK$) is the functional currency).  Assets and liabilities of Prestige and Mega are translated at exchange rates as of the balance sheet date. Revenues and expenses are translated at average rates of exchange in effect during the period. The resulting cumulative translation adjustments have been recorded as a component of comprehensive income (loss), included as a separate item in the statement of operations.</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">The Company is exposed to movements in foreign currency exchange rates. In addition, the Company is subject to risks including adverse developments in the foreign political and economic environment, trade barriers, managing foreign operations, and potentially adverse tax consequences. There can be <font>no</font> assurance that any of these factors will not have a material negative impact on the Company's financial condition or results of operations in the future.</font></p> </div><p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt; font-style: italic;"></font></p><div><p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt; font-style: italic;">Fair Value of Financial Instruments</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">Fair value is defined as the price that would be received upon sale of an asset or paid upon transfer of a liability in an orderly transaction between market participants at the measurement date and in the principal or most advantageous market for that asset or liability. The fair value should be calculated based on assumptions that market participants would use in pricing the asset or liability, not on assumptions specific to the entity. In addition, the fair value of liabilities should include consideration of non-performance risk including our own credit risk.</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">In addition to defining fair value, the standard expands the disclosure requirements around fair value and establishes a fair value hierarchy for valuation inputs. The hierarchy prioritizes the inputs into <font>three</font> levels based on the extent to which inputs used in measuring fair value are observable in the market.  Each fair value measurement is reported in <font>one</font> of the <font>three</font> levels which is determined by the lowest level input that is significant to the fair value measurement in its entirety. These levels are:</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt 0pt 0pt 36pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">Level <font>1</font> – inputs are based upon unadjusted quoted prices for identical instruments traded in active markets.</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt 0pt 0pt 36pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">Level <font>2</font> – inputs are based upon significant observable inputs other than quoted prices included in Level <font>1</font>, such as quoted prices for identical or similar instruments in markets that are not active, and model-based valuation techniques for which all significant assumptions are observable in the market or can be corroborated by observable market data for substantially the full term of the assets or liabilities.</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt 0pt 0pt 36pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">Level <font>3</font> – inputs are generally unobservable and typically reflect management's estimates of assumptions that market participants would use in pricing the asset or liability. The fair values are therefore determined using model-based techniques that include option pricing models, discounted cash flow models, and similar techniques.</font></p> <p style=" margin: 0pt 0pt 0pt 36pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">The carrying value of the Company's financial assets and liabilities which consist of cash, prepaid expenses and other current assets, accounts payable, accrued liabilities, prepayments and advances from related parties in management's opinion approximate their fair value due to the short maturity of such instruments. These financial assets and liabilities are valued using Level <font>3</font> inputs, except for cash which is at Level <font>1</font>. Unless otherwise noted, it is management's opinion that the Company is not exposed to significant interest, exchange, or credit risks arising from these financial instruments.</font></p> </div><p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt; font-style: italic;"></font></p><div><p style=" margin: 0pt; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt; font-style: italic;">Property and Equipment</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">Property and equipment are stated at cost less accumulated depreciation. Depreciation is computed principally on the straight-line method over the estimated useful life of each type of asset which ranges from <font>three</font> to <font>five</font> years. Major improvements are capitalized, while expenditures for repairs and maintenance are expensed when incurred. Upon retirement or disposition, the related costs and accumulated depreciation are removed from the accounts, and any resulting gains or losses are credited or charged to income.</font></p> </div><p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt; font-style: italic;"></font></p><div><p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt; font-style: italic;">Intangible Asset                           </font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">On September 8, 2011, the Company entered into an Agreement to purchase certain leaseholds and as a result recognized certain intangibles, such as customer lists. These intangible assets are being amortized over a weighted average period of <font>1.7</font> years at a rate of HK$<font>1,953,870</font> per year. At September 30, 2014 and June 30, 2014, accumulated amortization was translated to equal US$<font>320,456</font> and US$<font>311,905</font> respectively and amortization expense for the quarters ended September 30, 2014 and <font>2013</font> was US$<font>8,551</font> and US$<font>8,544</font> respectively. </font></p> </div><p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt; font-style: italic;"></font></p><div><p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt; font-style: italic;">Revenue Recognition</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">The Company recognizes revenue when it is earned and expenses are recognized when they occur in accordance with </font><font style=" font-family : Times New Roman; font-size: 11pt; font-style: italic;">FASB ASC <font>605</font> “Revenue Recognition” (“ASC <font>605</font>”)</font><font style=" font-family : Times New Roman; font-size: 11pt;">. The Company recognizes revenue from its office service operations. Clients pay a monthly fee and such fees are recognized at that time.</font></p> </div><p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt; font-style: italic;"></font></p><div><p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt; font-style: italic;">Advertising</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">The Company put advertisements on local newspaper and the internet in order to attract potential customers.  It is recognized as expense when it occurs. The Company paid $<font>2,262</font> and $<font>3,570</font> as advertising cost for  the quarter ended September 30, 2014 and <font>2013</font>, respectively.</font></p> </div><p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt; font-style: italic;"></font></p><div><p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt; font-style: italic;">Net Loss per Common Share</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">Basic net loss per common share is calculated by dividing total net loss applicable to common shares by the weighted average number of common and common equivalent shares outstanding during the period. For the period ended September 30, 2014 and <font>2013</font>, there were <font>no</font> potential common equivalent shares used in the calculation of weighted average common shares outstanding as the effect would be anti-dilutive.</font></p> </div><p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt; font-style: italic;"></font></p><div><p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt; font-style: italic;">Impairment of Long Lived Assets</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">Long-lived assets are reviewed for impairment in accordance with the applicable FASB standard, “Accounting for the Impairment or Disposal of Long- Lived Assets”. Under the standard, long-lived assets are tested for recoverability whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable.  An impairment charge is recognized for the amount, if any, when the carrying value of the asset exceeds the fair value.</font></p> </div><p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt; font-style: italic;"></font></p><div><p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt; font-style: italic;">Stock-Based Compensation</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">Beginning January 1, 2006, the Company adopted the provisions of and accounts for stock-based compensation using an estimate of value in accordance with the fair value method. Under the fair value recognition provisions of this statement, stock-based compensation cost is measured at the grant date based on the fair value of the award and is recognized as expense on a straight-line basis over the requisite service period, which generally is the vesting period. The Company elected the modified-prospective method, under which prior periods are not revised for comparative purposes. The valuation method applies to new grants and to grants that were outstanding as of the effective date and are subsequently modified. </font></p> </div><p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt; font-style: italic;"></font></p><div><p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt; font-style: italic;">Other Comprehensive Income (Loss)</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">The Company recognizes unrealized gains and loss on the Company's foreign currency translation adjustments as components of other comprehensive income (loss).</font></p> </div><p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt; font-style: italic;"></font></p><div><p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt; font-style: italic;">Income Taxes</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">Provisions for income taxes represents actual or estimated amounts payable on tax return filings each year. Deferred tax assets and liabilities are recorded for the estimated future tax effects of temporary differences between the tax basis of assets and liabilities and amounts reported in the accompanying balance sheets, and for operating loss and tax credit carry forwards. The change in deferred tax assets and liabilities for the period measures the deferred tax provision or benefit for the period. Effects of changes in enacted tax laws on deferred tax assets and liabilities are reflected as adjustments to the tax provision or benefit in the period of enactment.</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">FASB ASC <font>740</font>, “Income Taxes” (“ASC <font>740</font>”) addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under ASC <font>740</font>, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position would be measured based on the largest benefit that has a greater than <font>50</font>% likelihood of being realized upon ultimate settlement. ASC <font>740</font> also provides guidance on de-recognition of income tax assets and liabilities, classification of current and deferred tax assets and liabilities, and accounting for interest and penalties associated with tax positions. As of September 30, 2014 and June 30, 2014, the Company does not have a liability for any uncertain tax positions.</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">The income tax laws of various jurisdictions in which the Company operates are summarized as follows:</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt 0pt 0pt 36pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">United States</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt 0pt 0pt 36pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">JV Group is subject to United States tax at <font>35</font>%. <font>No</font> provision for income tax in the United States has been made as the Company had <font>no</font> U.S. taxable income for the quarters ended September 30, 2014 and <font>2013</font>.</font></p> <p style=" margin: 0pt 0pt 0pt 36pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt 0pt 0pt 36pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">BVI</font></p> <p style=" margin: 0pt 0pt 0pt 36pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt 0pt 0pt 36pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">Mega is incorporated in BVI and is governed by the income tax laws of BVI. According to current BVI income tax law, the applicable income tax rate for the Company is <font>0</font>%.</font></p> <p style=" margin: 0pt 0pt 0pt 36pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt 0pt 0pt 36pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">Hong Kong</font></p> <p style=" margin: 0pt 0pt 0pt 36pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt 0pt 0pt 36pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">Prestige is incorporated in Hong Kong. Pursuant to the income tax laws of Hong Kong, the Company is subject to the tax rate <font>16.5</font>%.</font></p> </div><p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt; font-style: italic;"></font></p><div><p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt; font-style: italic;">Recent Accounting Pronouncements</font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">There were various other accounting standards and interpretations issued in <font>2014</font> and <font>2013</font>, none of which are expected to have a material impact on the Company's financial position, operations, or cash flows.</font></p><p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;"></font></p> </div><p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p><p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p></div> </div>
P3Y
0
P5Y
0
P1Y8M12D
<div id='EdgarSAA123457890000' style="font-family : 'Times New Roman';">
<p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;"><strong>NOTE <font>5</font> – ADVANCES, RELATED PARTIES</strong></font></p>
<p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p>
<p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">On September 8, 2011, the Company entered into an Agreement to purchase certain leaseholds from an unrelated third party in exchange for <font>25,000,000</font> shares of the Company's restricted common stock and a $<font>450,000</font> promissory note. The $<font>450,000</font> promissory note has a term of <font>nine</font> months and therefore became due on March 1, 2012. The promissory note does not accrue interest.  At June 30, 2014, the promissory note is still outstanding and includes an additional $<font>2,790</font> to account for exchange rate differences. The note is now considered in default status however the creditor has made <font>no</font> demands for repayment.</font></p>
<p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p>
<p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">During the quarters ended September 30, 2014 and <font>2013</font>, Mr. Hung, the manager of Prestige and the majority shareholder of the Company, advanced funds of $<font>193,758</font> and $<font>33,514</font> respectively, to support the operations of Prestige. During the quarters ended September 30, 2014 and <font>2013</font>, the company paid Mr. Hung $<font>0</font> and $<font>0</font> respectively, of the funds owed. The Company owes him $<font>1,111,314</font> and $<font>917,556</font> as of September 30, 2014 and June 30, 2014, respectively. Such funds are unsecured, bear <font>no</font> interest, and are due on demand. </font></p>
<p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p>
<p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">During the quarter ended September 30, 2014 and, <font>2013</font>, Ms. Look, an officer and director of the Company and manager of Mega, advanced additional funds of $<font>10,189</font> and $<font>12,243</font> respectively to both the Company and its subsidiary Mega. She is owed $<font>178,842</font> and $<font>168,653</font> as of September 30, 2014 and June 30, 2014, respectively. Such funds are unsecured, bear <font>no</font> interest, and are due on demand.</font></p>
</div>
<div id='EdgarSAA123457890000' style="font-family : 'Times New Roman';"><p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">At September 30, 2014 and June 30, 2014, Property and Equipment consisted of:</font></p> <div>
<div class="CursorPointer">
<p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p><table cellspacing="0" cellpadding="0" align="center" style=" border-collapse: collapse; width: 70%;">
<tr>
<td align="justify" width="30%" valign="top" style=" font-family : Times New Roman; border-left: none; border-right: none; border-top: none; border-bottom: none; border-color: #000000; padding: 0px; width: 40%; vertical-align: top; text-align: justify;"> </td>
<td align="center" style=" vertical-align: bottom; border-left: none; border-right: none; border-color: #000000; padding: 0px; white-space: nowrap; padding-right: 5px; padding-left: 5px; font-family : Times New Roman;"> </td>
<td colspan="3" align="center" width="20%" valign="bottom" style=" border-bottom: #000000 1pt solid; border-left: none; border-right: none; border-top: none; border-color: #000000; padding: 0px; font-family : Times New Roman; width: 30%; vertical-align: bottom; text-align: center;">
<p style=" margin: 0pt; text-align: center; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">September 30,</font><br/>
<font style=" font-family : Times New Roman; font-size: 11pt;"><font>2014</font></font></p>
</td>
<td align="center" style=" vertical-align: top; text-align: center; font-family : Times New Roman; border-left: none; border-right: none; border-top: none; border-bottom: none; border-color: #000000; padding: 0px;"> </td>
<td align="center" style=" vertical-align: bottom; border-left: none; border-right: none; border-color: #000000; padding: 0px; white-space: nowrap; padding-right: 5px; padding-left: 5px; font-family : Times New Roman;"> </td>
<td colspan="3" align="center" width="20%" valign="bottom" style=" border-bottom: #000000 1pt solid; border-left: none; border-right: none; border-top: none; border-color: #000000; padding: 0px; width: 30%; vertical-align: bottom; text-align: center;">
<p style=" margin: 0pt; text-align: center; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">June 30,<br/>2014</font></p>
</td>
</tr> <tr>
<td style=" vertical-align: top; text-align: left; font-family : Times New Roman; border-left: none; border-right: none; border-top: none; border-bottom: none; border-color: #000000; padding: 0px;"> </td>
<td align="center" style=" vertical-align: top; text-align: left; font-family : Times New Roman; border-left: none; border-right: none; border-color: #000000; padding: 0px; white-space: nowrap; padding-right: 5px; padding-left: 5px;"> </td>
<td colspan="3" align="center" style=" vertical-align: top; text-align: justify; font-family : Times New Roman; border-top: #000000 1pt solid; border-left: none; border-right: none; border-bottom: none; border-color: #000000; padding: 0px;"> </td>
<td align="center" style=" vertical-align: top; text-align: left; font-family : Times New Roman; border-left: none; border-right: none; border-top: none; border-bottom: none; border-color: #000000; padding: 0px;"> </td>
<td align="center" style=" vertical-align: top; text-align: left; font-family : Times New Roman; border-left: none; border-right: none; border-color: #000000; padding: 0px; white-space: nowrap; padding-right: 5px; padding-left: 5px;"> </td>
<td colspan="3" align="center" style=" vertical-align: top; text-align: justify; font-family : Times New Roman; border-top: #000000 1pt solid; border-left: none; border-right: none; border-bottom: none; border-color: #000000; padding: 0px;"> </td>
</tr> <tr>
<td style=" vertical-align: top; border-left: none; border-right: none; border-top: none; border-bottom: none; border-color: #000000; padding: 0px; font-family : Times New Roman;">
<p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">Furniture and Fixtures</font></p>
</td>
<td style=" vertical-align: top; border-left: none; border-right: none; border-color: #000000; padding: 0px; text-align: justify; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px; padding-left: 5px;"> </td>
<td align="left" style=" vertical-align: bottom; border-left: none; border-right: none; border-top: none; border-bottom: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px;">$</td>
<td align="right" style=" vertical-align: bottom; border-left: none; border-right: none; border-top: none; border-bottom: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap;"><font>340,783</font></td>
<td align="left" style=" vertical-align: bottom; border-left: none; border-right: none; border-top: none; border-bottom: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px;"> </td>
<td style=" vertical-align: top; text-align: justify; font-family : Times New Roman; border-left: none; border-right: none; border-color: #000000; padding: 0px;"> </td>
<td style=" vertical-align: top; border-left: none; border-right: none; border-color: #000000; padding: 0px; text-align: justify; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px; padding-left: 5px;"> </td>
<td align="left" style=" vertical-align: bottom; border-left: none; border-right: none; border-top: none; border-bottom: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px;">$</td>
<td align="right" style=" vertical-align: bottom; border-left: none; border-right: none; border-top: none; border-bottom: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap;"><font>598,783</font></td>
<td align="left" style=" vertical-align: bottom; border-left: none; border-right: none; border-top: none; border-bottom: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px;"> </td>
</tr> <tr>
<td style=" vertical-align: top; border-left: none; border-right: none; border-top: none; border-bottom: none; border-color: #000000; padding: 0px; font-family : Times New Roman;">
<p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">Office Equipment</font></p>
</td>
<td style=" vertical-align: top; border-left: none; border-right: none; border-color: #000000; padding: 0px; text-align: justify; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px; padding-left: 5px;"> </td>
<td align="left" style=" vertical-align: bottom; border-left: none; border-right: none; border-top: none; border-bottom: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px;"> </td>
<td align="right" style=" vertical-align: bottom; border-left: none; border-right: none; border-top: none; border-bottom: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap;"><font>138,410</font></td>
<td align="left" style=" vertical-align: bottom; border-left: none; border-right: none; border-top: none; border-bottom: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px;"> </td>
<td style=" vertical-align: top; text-align: justify; font-family : Times New Roman; border-left: none; border-right: none; border-color: #000000; padding: 0px;"> </td>
<td style=" vertical-align: top; border-left: none; border-right: none; border-color: #000000; padding: 0px; text-align: justify; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px; padding-left: 5px;"> </td>
<td align="left" style=" vertical-align: bottom; border-left: none; border-right: none; border-top: none; border-bottom: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px;"> </td>
<td align="right" style=" vertical-align: bottom; border-left: none; border-right: none; border-top: none; border-bottom: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap;"><font>138,410</font></td>
<td align="left" style=" vertical-align: bottom; border-left: none; border-right: none; border-top: none; border-bottom: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px;"> </td>
</tr> <tr>
<td style=" vertical-align: top; border-left: none; border-right: none; border-top: none; border-bottom: none; border-color: #000000; padding: 0px; font-family : Times New Roman;">
<p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">Computer Equipment</font></p>
</td>
<td style=" vertical-align: top; border-left: none; border-right: none; border-color: #000000; padding: 0px; text-align: justify; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px; padding-left: 5px;"> </td>
<td align="left" style=" vertical-align: bottom; border-bottom: #000000 1pt solid; border-left: none; border-right: none; border-top: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px;"> </td>
<td align="right" style=" vertical-align: bottom; border-bottom: #000000 1pt solid; border-left: none; border-right: none; border-top: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap;"><font>24,701</font></td>
<td align="left" style=" vertical-align: bottom; border-bottom: #000000 1pt solid; border-left: none; border-right: none; border-top: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px;"> </td>
<td style=" vertical-align: top; text-align: justify; font-family : Times New Roman; border-left: none; border-right: none; border-color: #000000; padding: 0px;"> </td>
<td style=" vertical-align: top; border-left: none; border-right: none; border-color: #000000; padding: 0px; text-align: justify; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px; padding-left: 5px;"> </td>
<td align="left" style=" vertical-align: bottom; border-bottom: #000000 1pt solid; border-left: none; border-right: none; border-top: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px;"> </td>
<td align="right" style=" vertical-align: bottom; border-bottom: #000000 1pt solid; border-left: none; border-right: none; border-top: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap;"><font>24,701</font></td>
<td align="left" style=" vertical-align: bottom; border-bottom: #000000 1pt solid; border-left: none; border-right: none; border-top: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px;"> </td>
</tr> <tr>
<td style=" vertical-align: top; text-align: justify; font-family : Times New Roman; border-left: none; border-right: none; border-color: #000000; padding: 0px;"> </td>
<td style=" vertical-align: top; border-left: none; border-right: none; border-color: #000000; padding: 0px; text-align: justify; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px; padding-left: 5px;"> </td>
<td align="left" style=" vertical-align: bottom; border-top: #000000 1pt solid; border-left: none; border-right: none; border-bottom: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px;"> </td>
<td align="right" style=" vertical-align: bottom; border-top: #000000 1pt solid; border-left: none; border-right: none; border-bottom: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap;"><font>503,894</font></td>
<td align="left" style=" vertical-align: bottom; border-top: #000000 1pt solid; border-left: none; border-right: none; border-bottom: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px;"> </td>
<td style=" vertical-align: top; text-align: justify; font-family : Times New Roman; border-left: none; border-right: none; border-color: #000000; padding: 0px;"> </td>
<td style=" vertical-align: top; border-left: none; border-right: none; border-color: #000000; padding: 0px; text-align: justify; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px; padding-left: 5px;"> </td>
<td align="left" style=" vertical-align: bottom; border-top: #000000 1pt solid; border-left: none; border-right: none; border-bottom: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px;"> </td>
<td align="right" style=" vertical-align: bottom; border-top: #000000 1pt solid; border-left: none; border-right: none; border-bottom: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap;"><font>761,894</font></td>
<td align="left" style=" vertical-align: bottom; border-top: #000000 1pt solid; border-left: none; border-right: none; border-bottom: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px;"> </td>
</tr> <tr>
<td style=" vertical-align: top; border-left: none; border-right: none; border-top: none; border-bottom: none; border-color: #000000; padding: 0px; font-family : Times New Roman;">
<p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">Accumulated Depreciation</font></p>
</td>
<td style=" vertical-align: top; border-left: none; border-right: none; border-color: #000000; padding: 0px; text-align: justify; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px; padding-left: 5px;"> </td>
<td align="left" style=" vertical-align: bottom; border-bottom: #000000 1pt solid; border-left: none; border-right: none; border-top: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px;"> </td>
<td align="right" style=" vertical-align: bottom; border-bottom: #000000 1pt solid; border-left: none; border-right: none; border-top: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap;"><font>(451,189</font></td>
<td align="left" style=" vertical-align: bottom; border-bottom: #000000 1pt solid; border-left: none; border-right: none; border-top: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px;">)</td>
<td style=" vertical-align: top; text-align: justify; font-family : Times New Roman; border-left: none; border-right: none; border-color: #000000; padding: 0px;"> </td>
<td style=" vertical-align: top; border-left: none; border-right: none; border-color: #000000; padding: 0px; text-align: justify; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px; padding-left: 5px;"> </td>
<td align="left" style=" vertical-align: bottom; border-bottom: #000000 1pt solid; border-left: none; border-right: none; border-top: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px;"> </td>
<td align="right" style=" vertical-align: bottom; border-bottom: #000000 1pt solid; border-left: none; border-right: none; border-top: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap;"><font>(571,371</font></td>
<td align="left" style=" vertical-align: bottom; border-bottom: #000000 1pt solid; border-left: none; border-right: none; border-top: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px;">)</td>
</tr> <tr>
<td style=" vertical-align: top; border-left: none; border-right: none; border-top: none; border-bottom: none; border-color: #000000; padding: 0px; font-family : Times New Roman;">
<p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">Total</font></p>
</td>
<td style=" vertical-align: top; border-left: none; border-right: none; border-color: #000000; padding: 0px; text-align: justify; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px; padding-left: 5px;"> </td>
<td align="left" style=" vertical-align: bottom; border-bottom: #000000 2.80pt double; border-top: #000000 1pt solid; border-left: none; border-right: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px;">$</td>
<td align="right" style=" vertical-align: bottom; border-bottom: #000000 2.80pt double; border-top: #000000 1pt solid; border-left: none; border-right: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap;"><font>52,705</font></td>
<td align="left" style=" vertical-align: bottom; border-bottom: #000000 2.80pt double; border-top: #000000 1pt solid; border-left: none; border-right: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px;"> </td>
<td style=" vertical-align: top; text-align: justify; font-family : Times New Roman; border-left: none; border-right: none; border-color: #000000; padding: 0px;"> </td>
<td style=" vertical-align: top; border-left: none; border-right: none; border-color: #000000; padding: 0px; text-align: justify; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px; padding-left: 5px;"> </td>
<td align="left" style=" vertical-align: bottom; border-bottom: #000000 2.80pt double; border-top: #000000 1pt solid; border-left: none; border-right: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px;">$</td>
<td align="right" style=" vertical-align: bottom; border-bottom: #000000 2.80pt double; border-top: #000000 1pt solid; border-left: none; border-right: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap;"><font>190,523</font></td>
<td align="left" style=" vertical-align: bottom; border-bottom: #000000 2.80pt double; border-top: #000000 1pt solid; border-left: none; border-right: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px;"> </td>
</tr>
</table>
</div>
</div> <div>
<div class="CursorPointer"></div>
</div> </div>
340783
598783
138410
138410
24701
24701
503894
761894
<div id='EdgarSAA123457890000' style="font-family : 'Times New Roman';">
<p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;"><strong>NOTE <font>4</font> – PROPERTY AND EQUIPMENT</strong></font></p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p>
<p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;"></font></p><div><p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">At September 30, 2014 and June 30, 2014, Property and Equipment consisted of:</font></p> <div>
<div class="CursorPointer">
<p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p><table cellspacing="0" cellpadding="0" align="center" style=" border-collapse: collapse; width: 70%;">
<tr>
<td align="justify" width="30%" valign="top" style=" font-family : Times New Roman; border-left: none; border-right: none; border-top: none; border-bottom: none; border-color: #000000; padding: 0px; width: 40%; vertical-align: top; text-align: justify;"> </td>
<td align="center" style=" vertical-align: bottom; border-left: none; border-right: none; border-color: #000000; padding: 0px; white-space: nowrap; padding-right: 5px; padding-left: 5px; font-family : Times New Roman;"> </td>
<td colspan="3" align="center" width="20%" valign="bottom" style=" border-bottom: #000000 1pt solid; border-left: none; border-right: none; border-top: none; border-color: #000000; padding: 0px; font-family : Times New Roman; width: 30%; vertical-align: bottom; text-align: center;">
<p style=" margin: 0pt; text-align: center; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">September 30,</font><br/>
<font style=" font-family : Times New Roman; font-size: 11pt;"><font>2014</font></font></p>
</td>
<td align="center" style=" vertical-align: top; text-align: center; font-family : Times New Roman; border-left: none; border-right: none; border-top: none; border-bottom: none; border-color: #000000; padding: 0px;"> </td>
<td align="center" style=" vertical-align: bottom; border-left: none; border-right: none; border-color: #000000; padding: 0px; white-space: nowrap; padding-right: 5px; padding-left: 5px; font-family : Times New Roman;"> </td>
<td colspan="3" align="center" width="20%" valign="bottom" style=" border-bottom: #000000 1pt solid; border-left: none; border-right: none; border-top: none; border-color: #000000; padding: 0px; width: 30%; vertical-align: bottom; text-align: center;">
<p style=" margin: 0pt; text-align: center; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">June 30,<br/>2014</font></p>
</td>
</tr> <tr>
<td style=" vertical-align: top; text-align: left; font-family : Times New Roman; border-left: none; border-right: none; border-top: none; border-bottom: none; border-color: #000000; padding: 0px;"> </td>
<td align="center" style=" vertical-align: top; text-align: left; font-family : Times New Roman; border-left: none; border-right: none; border-color: #000000; padding: 0px; white-space: nowrap; padding-right: 5px; padding-left: 5px;"> </td>
<td colspan="3" align="center" style=" vertical-align: top; text-align: justify; font-family : Times New Roman; border-top: #000000 1pt solid; border-left: none; border-right: none; border-bottom: none; border-color: #000000; padding: 0px;"> </td>
<td align="center" style=" vertical-align: top; text-align: left; font-family : Times New Roman; border-left: none; border-right: none; border-top: none; border-bottom: none; border-color: #000000; padding: 0px;"> </td>
<td align="center" style=" vertical-align: top; text-align: left; font-family : Times New Roman; border-left: none; border-right: none; border-color: #000000; padding: 0px; white-space: nowrap; padding-right: 5px; padding-left: 5px;"> </td>
<td colspan="3" align="center" style=" vertical-align: top; text-align: justify; font-family : Times New Roman; border-top: #000000 1pt solid; border-left: none; border-right: none; border-bottom: none; border-color: #000000; padding: 0px;"> </td>
</tr> <tr>
<td style=" vertical-align: top; border-left: none; border-right: none; border-top: none; border-bottom: none; border-color: #000000; padding: 0px; font-family : Times New Roman;">
<p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">Furniture and Fixtures</font></p>
</td>
<td style=" vertical-align: top; border-left: none; border-right: none; border-color: #000000; padding: 0px; text-align: justify; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px; padding-left: 5px;"> </td>
<td align="left" style=" vertical-align: bottom; border-left: none; border-right: none; border-top: none; border-bottom: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px;">$</td>
<td align="right" style=" vertical-align: bottom; border-left: none; border-right: none; border-top: none; border-bottom: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap;"><font>340,783</font></td>
<td align="left" style=" vertical-align: bottom; border-left: none; border-right: none; border-top: none; border-bottom: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px;"> </td>
<td style=" vertical-align: top; text-align: justify; font-family : Times New Roman; border-left: none; border-right: none; border-color: #000000; padding: 0px;"> </td>
<td style=" vertical-align: top; border-left: none; border-right: none; border-color: #000000; padding: 0px; text-align: justify; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px; padding-left: 5px;"> </td>
<td align="left" style=" vertical-align: bottom; border-left: none; border-right: none; border-top: none; border-bottom: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px;">$</td>
<td align="right" style=" vertical-align: bottom; border-left: none; border-right: none; border-top: none; border-bottom: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap;"><font>598,783</font></td>
<td align="left" style=" vertical-align: bottom; border-left: none; border-right: none; border-top: none; border-bottom: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px;"> </td>
</tr> <tr>
<td style=" vertical-align: top; border-left: none; border-right: none; border-top: none; border-bottom: none; border-color: #000000; padding: 0px; font-family : Times New Roman;">
<p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">Office Equipment</font></p>
</td>
<td style=" vertical-align: top; border-left: none; border-right: none; border-color: #000000; padding: 0px; text-align: justify; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px; padding-left: 5px;"> </td>
<td align="left" style=" vertical-align: bottom; border-left: none; border-right: none; border-top: none; border-bottom: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px;"> </td>
<td align="right" style=" vertical-align: bottom; border-left: none; border-right: none; border-top: none; border-bottom: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap;"><font>138,410</font></td>
<td align="left" style=" vertical-align: bottom; border-left: none; border-right: none; border-top: none; border-bottom: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px;"> </td>
<td style=" vertical-align: top; text-align: justify; font-family : Times New Roman; border-left: none; border-right: none; border-color: #000000; padding: 0px;"> </td>
<td style=" vertical-align: top; border-left: none; border-right: none; border-color: #000000; padding: 0px; text-align: justify; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px; padding-left: 5px;"> </td>
<td align="left" style=" vertical-align: bottom; border-left: none; border-right: none; border-top: none; border-bottom: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px;"> </td>
<td align="right" style=" vertical-align: bottom; border-left: none; border-right: none; border-top: none; border-bottom: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap;"><font>138,410</font></td>
<td align="left" style=" vertical-align: bottom; border-left: none; border-right: none; border-top: none; border-bottom: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px;"> </td>
</tr> <tr>
<td style=" vertical-align: top; border-left: none; border-right: none; border-top: none; border-bottom: none; border-color: #000000; padding: 0px; font-family : Times New Roman;">
<p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">Computer Equipment</font></p>
</td>
<td style=" vertical-align: top; border-left: none; border-right: none; border-color: #000000; padding: 0px; text-align: justify; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px; padding-left: 5px;"> </td>
<td align="left" style=" vertical-align: bottom; border-bottom: #000000 1pt solid; border-left: none; border-right: none; border-top: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px;"> </td>
<td align="right" style=" vertical-align: bottom; border-bottom: #000000 1pt solid; border-left: none; border-right: none; border-top: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap;"><font>24,701</font></td>
<td align="left" style=" vertical-align: bottom; border-bottom: #000000 1pt solid; border-left: none; border-right: none; border-top: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px;"> </td>
<td style=" vertical-align: top; text-align: justify; font-family : Times New Roman; border-left: none; border-right: none; border-color: #000000; padding: 0px;"> </td>
<td style=" vertical-align: top; border-left: none; border-right: none; border-color: #000000; padding: 0px; text-align: justify; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px; padding-left: 5px;"> </td>
<td align="left" style=" vertical-align: bottom; border-bottom: #000000 1pt solid; border-left: none; border-right: none; border-top: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px;"> </td>
<td align="right" style=" vertical-align: bottom; border-bottom: #000000 1pt solid; border-left: none; border-right: none; border-top: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap;"><font>24,701</font></td>
<td align="left" style=" vertical-align: bottom; border-bottom: #000000 1pt solid; border-left: none; border-right: none; border-top: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px;"> </td>
</tr> <tr>
<td style=" vertical-align: top; text-align: justify; font-family : Times New Roman; border-left: none; border-right: none; border-color: #000000; padding: 0px;"> </td>
<td style=" vertical-align: top; border-left: none; border-right: none; border-color: #000000; padding: 0px; text-align: justify; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px; padding-left: 5px;"> </td>
<td align="left" style=" vertical-align: bottom; border-top: #000000 1pt solid; border-left: none; border-right: none; border-bottom: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px;"> </td>
<td align="right" style=" vertical-align: bottom; border-top: #000000 1pt solid; border-left: none; border-right: none; border-bottom: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap;"><font>503,894</font></td>
<td align="left" style=" vertical-align: bottom; border-top: #000000 1pt solid; border-left: none; border-right: none; border-bottom: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px;"> </td>
<td style=" vertical-align: top; text-align: justify; font-family : Times New Roman; border-left: none; border-right: none; border-color: #000000; padding: 0px;"> </td>
<td style=" vertical-align: top; border-left: none; border-right: none; border-color: #000000; padding: 0px; text-align: justify; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px; padding-left: 5px;"> </td>
<td align="left" style=" vertical-align: bottom; border-top: #000000 1pt solid; border-left: none; border-right: none; border-bottom: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px;"> </td>
<td align="right" style=" vertical-align: bottom; border-top: #000000 1pt solid; border-left: none; border-right: none; border-bottom: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap;"><font>761,894</font></td>
<td align="left" style=" vertical-align: bottom; border-top: #000000 1pt solid; border-left: none; border-right: none; border-bottom: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px;"> </td>
</tr> <tr>
<td style=" vertical-align: top; border-left: none; border-right: none; border-top: none; border-bottom: none; border-color: #000000; padding: 0px; font-family : Times New Roman;">
<p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">Accumulated Depreciation</font></p>
</td>
<td style=" vertical-align: top; border-left: none; border-right: none; border-color: #000000; padding: 0px; text-align: justify; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px; padding-left: 5px;"> </td>
<td align="left" style=" vertical-align: bottom; border-bottom: #000000 1pt solid; border-left: none; border-right: none; border-top: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px;"> </td>
<td align="right" style=" vertical-align: bottom; border-bottom: #000000 1pt solid; border-left: none; border-right: none; border-top: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap;"><font>(451,189</font></td>
<td align="left" style=" vertical-align: bottom; border-bottom: #000000 1pt solid; border-left: none; border-right: none; border-top: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px;">)</td>
<td style=" vertical-align: top; text-align: justify; font-family : Times New Roman; border-left: none; border-right: none; border-color: #000000; padding: 0px;"> </td>
<td style=" vertical-align: top; border-left: none; border-right: none; border-color: #000000; padding: 0px; text-align: justify; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px; padding-left: 5px;"> </td>
<td align="left" style=" vertical-align: bottom; border-bottom: #000000 1pt solid; border-left: none; border-right: none; border-top: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px;"> </td>
<td align="right" style=" vertical-align: bottom; border-bottom: #000000 1pt solid; border-left: none; border-right: none; border-top: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap;"><font>(571,371</font></td>
<td align="left" style=" vertical-align: bottom; border-bottom: #000000 1pt solid; border-left: none; border-right: none; border-top: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px;">)</td>
</tr> <tr>
<td style=" vertical-align: top; border-left: none; border-right: none; border-top: none; border-bottom: none; border-color: #000000; padding: 0px; font-family : Times New Roman;">
<p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">Total</font></p>
</td>
<td style=" vertical-align: top; border-left: none; border-right: none; border-color: #000000; padding: 0px; text-align: justify; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px; padding-left: 5px;"> </td>
<td align="left" style=" vertical-align: bottom; border-bottom: #000000 2.80pt double; border-top: #000000 1pt solid; border-left: none; border-right: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px;">$</td>
<td align="right" style=" vertical-align: bottom; border-bottom: #000000 2.80pt double; border-top: #000000 1pt solid; border-left: none; border-right: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap;"><font>52,705</font></td>
<td align="left" style=" vertical-align: bottom; border-bottom: #000000 2.80pt double; border-top: #000000 1pt solid; border-left: none; border-right: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px;"> </td>
<td style=" vertical-align: top; text-align: justify; font-family : Times New Roman; border-left: none; border-right: none; border-color: #000000; padding: 0px;"> </td>
<td style=" vertical-align: top; border-left: none; border-right: none; border-color: #000000; padding: 0px; text-align: justify; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px; padding-left: 5px;"> </td>
<td align="left" style=" vertical-align: bottom; border-bottom: #000000 2.80pt double; border-top: #000000 1pt solid; border-left: none; border-right: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px;">$</td>
<td align="right" style=" vertical-align: bottom; border-bottom: #000000 2.80pt double; border-top: #000000 1pt solid; border-left: none; border-right: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap;"><font>190,523</font></td>
<td align="left" style=" vertical-align: bottom; border-bottom: #000000 2.80pt double; border-top: #000000 1pt solid; border-left: none; border-right: none; border-color: #000000; padding: 0px; font-family : Times New Roman; font-size: 11pt; white-space: nowrap; padding-right: 5px;"> </td>
</tr>
</table>
</div>
</div> <div>
<div class="CursorPointer"></div>
</div> </div><p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"> </p> <p style=" margin: 0pt; text-align: justify; font-family : Times New Roman;"><font style=" font-family : Times New Roman; font-size: 11pt;">Property and equipment held by Prestige have an original cost basis valued in Hong Kong Dollars. During the quarter ended September 30, 2014, furniture and fixture values decreased by $<font>258,000</font> and related depreciation was reduced by $<font>150,450</font> due to the disposition of furniture and fixtures that were surrendered in relation to the non-renewal of the lease on <font>10</font>/F. The difference is accounted for as a loss on disposal of assets on the income statement. Other changes in value are a result of foreign currency exchange differences. During the quarters ended September 30, 2014 and <font>2013</font>, depreciation expense was $<font>30,317</font> and $<font>34,388</font> respectively.</font></p>
</div>
JV GROUP, INC.
0001021917
10-Q
2014-09-30
false
--06-30
Smaller Reporting Company
2015
Q1
EX-101.SCH
5
aszp-20140930.xsd
001 - Document - Document and Entity Information
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002 - Statement - CONSOLIDATED BALANCE SHEETS
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003 - Statement - CONSOLIDATED BALANCE SHEETS (Parenthetical)
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004 - Statement - CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS
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202 - Disclosure - SIGNIFICANT ACCOUNTING POLICIES (Policy)
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304 - Disclosure - PROPERTY AND EQUIPMENT (Tables)
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307 - Disclosure - COMMITMENTS AND CONTINGENCIES (Tables)
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link:calculationLink
link:definitionLink
40701 - Disclosure - COMMITMENTS AND CONTINGENCIES (Details)
link:presentationLink
link:calculationLink
link:definitionLink
40801 - Disclosure - STOCKHOLDERS' DEFICIT (Details)
link:presentationLink
link:calculationLink
link:definitionLink
80000 - Disclosure - TAXES
link:presentationLink
link:calculationLink
link:definitionLink
80001 - Disclosure - TAXES (Details)
link:presentationLink
link:calculationLink
link:definitionLink
80003 - Disclosure - TAXES (Tables)
link:presentationLink
link:calculationLink
link:definitionLink
EX-101.CAL
6
aszp-20140930_cal.xml
EX-101.DEF
7
aszp-20140930_def.xml
EX-101.LAB
8
aszp-20140930_lab.xml
Document and Entity Information [Abstract]
Document and Entity Information [Abstract]
Effective income tax rate reconciliation foreign income and domestic income tax rate differential.
Effective Income Tax Rate Reconciliation Foreign And Domestic Income Tax Rate Differential
Foreign and U.S. tax rate differential
Going Concern [Abstract].
GOING CONCERN [Abstract]
Going Concern [Text Block].
Going Concern [Text Block]
GOING CONCERN
Income Tax Rate By Country [Axis].
Income Tax Rate By Country [Axis]
Income Tax Rate By Country [Line Items].
Income Tax Rate By Country [Line Items]
Income Tax Rate By Country [Table]
Income Tax Rate By Country [Table]
Represents the annual amount of amortization taken on intangible assets as derived by dividing the carrying value of the assets by the weighted average amortization period.
Intangible Assets Annual Amortization Rate Amount
Intangible assets, annual amortization rate, amount
Jv Group [Member]
JV Group [Member]
Manager And Majority Shareholder [Member].
Manager And Majority Shareholder [Member]
Mr. Yeung Cheuk Hung [Member]
Mega Action Limited [Member].
Mega Action Limited [Member]
Amendment Flag
Officer And Director And Manager [Member].
Officer And Director And Manager [Member]
Ms. Look [Member]
Prepayments Clients [Abstract].
PREPAYMENTS, CLIENTS [Abstract]
The entire disclosure related to prepayments by clients.
Prepayments Clients [Text Block]
PREPAYMENTS, CLIENTS
Prestige [Member]
Current assets minus current liabilities.
Working Capital
Working capital deficit
All Countries [Domain]
Current Fiscal Year End Date
Area of Real Estate Property
Square footage of real estate property
Document Period End Date
Entity [Domain]
Trading Symbol
Entity Well-known Seasoned Issuer
Entity Voluntary Filers
Entity Current Reporting Status
Entity Filer Category
Entity Public Float
Entity Registrant Name
Entity Central Index Key
HONG KONG [Member]
Hong Kong [Member]
Entity Common Stock, Shares Outstanding
Document Fiscal Year Focus
Document Fiscal Period Focus
Legal Entity [Axis]
Document Type
SIGNIFICANT ACCOUNTING POLICIES [Abstract]
Accounts Payable, Related Parties, Current
Accounts payable - related party
Accounts Payable, Current
Accounts payable
UNITED STATES [Member]
Unites States [Member]
VIRGIN ISLANDS, BRITISH [Member]
British Virgin Islands (BVI) [Member]
Accrued Liabilities, Current
Accrued liabilities
Accumulated Depreciation, Depletion and Amortization, Property, Plant and Equipment, Period Increase (Decrease)
Decrease in depreciation
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment
Property and equipment, accumulated depreciation
Accumulated Depreciation
Accumulated Other Comprehensive Income (Loss), Net of Tax
Other comprehensive income
Accumulated Other Comprehensive Income (Loss) [Member]
Accumulated Comprehensive Profit / (Loss) [Member]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life
Weighted average useful life of acquired intangible assets
Acquired Finite-Lived Intangible Assets [Line Items]
Acquired Finite-Lived Intangible Assets [Line Items]
Adjustments to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities [Abstract]
Adjustments to reconcile net loss to net cash used in operating activities:
Advertising Costs, Policy [Policy Text Block]
Advertising
Advertising Expense
Advertising costs
Amortization of Intangible Assets
Amortization
Amortization expense
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount
Antidilutive securities
Assets
Total assets
Assets, Current [Abstract]
Current assets
Assets [Abstract]
ASSETS
Assets, Current
Current assets
Total current assets
Assets Disposed of by Method Other than Sale, in Period of Disposition, Gain (Loss) on Disposition
Loss on retirement of asset
Cash and Cash Equivalents, Policy [Policy Text Block]
Cash and Cash Equivalents
Cash and Cash Equivalents, Period Increase (Decrease)
NET CHANGE IN CASH
Cash and Cash Equivalents, at Carrying Value
CASH AT END OF PERIOD
CASH AT BEGINNING OF PERIOD
Cash and cash equivalents
Class of Stock [Line Items]
Class of Stock [Line Items]
Class of Stock [Domain]
Class of Stock [Domain]
COMMITMENTS AND CONTINGENCIES [Abstract]
Commitments and Contingencies Disclosure [Text Block]
COMMITMENTS AND CONTINGENCIES
Common Stock, Par or Stated Value Per Share
Common stock, par value per share
Common Stock [Member]
Common Stock [Member]
Common Stock, Value, Issued
Common stock, $0.01 par value: 1,000,000,000 shares authorized 98,879,655 shares issued and outstanding at September 30, 2014 and June 30, 2014
Common Stock, Shares, Issued
Common stock, shares issued
Common Stock, Shares Authorized
Common stock, shares authorized
Common Stock, Shares, Outstanding
Ending Balance, shares
Beginning Balance, shares
Common stock, shares outstanding
Comprehensive Income (Loss), Net of Tax, Attributable to Parent
Total comprehensive loss
Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
Other comprehensive income
Comprehensive Income, Policy [Policy Text Block]
Other Comprehensive Income (Loss)
Computer Equipment [Member]
Cost of Services
Cost of revenue
Customer Advances, Current
Prepayments, clients
Customer Lists [Member]
Customer lists [Member]
Debt Instrument, Issuance Date
Debt instrument, issuance date
Debt Instrument, Face Amount
Debt instrument, face amount
Debt Instrument, Term
Debt instrument, term
Debt Instrument, Maturity Date
Debt instrument, maturity date
Deferred Tax Assets, Net
Total deferred tax assets
Deferred Tax Assets, Operating Loss Carryforwards, Domestic
Federal deferred tax assets
Deferred Tax Assets, Operating Loss Carryforwards, Foreign
Foreign deferred tax assets
Deferred Tax Assets, Operating Loss Carryforwards, Components [Abstract]
Deferred tax assets:
Deferred Tax Assets, Valuation Allowance
Valuation allowance
Depreciation, Depletion and Amortization, Nonproduction
Depreciation
Depreciation
Depreciation
Due to Related Parties, Current
Advances, related parties
Earnings Per Share, Basic
Loss per common share- basic:
Earnings Per Share, Policy [Policy Text Block]
Net Loss per Common Share
Effect of Exchange Rate on Cash and Cash Equivalents
Effect of exchange rate changes on cash
Effective Income Tax Rate Reconciliation, Percent
Effective income tax rate
Effective Income Tax Rate Reconciliation, Other Adjustments, Percent
Permanent difference and other
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate
Income tax rate
Federal statutory tax rate
Effective Income Tax Rate Reconciliation, Tax Credit, Percent [Abstract]
Reconciliation between statutory rate and effective rate:
Equity Component [Domain]
Fair Value of Financial Instruments, Policy [Policy Text Block]
Fair Value of Financial Instruments
Finite-Lived Intangible Assets, Accumulated Amortization
Intangible assets, accumulated amortization
Accumulated amortization
Finite-Lived Intangible Assets, Major Class Name [Domain]
Finite-Lived Intangible Assets, Major Class Name [Domain]
Finite-Lived Intangible Assets by Major Class [Axis]
Finite-Lived Intangible Assets by Major Class [Axis]
Foreign Currency Transactions and Translations Policy [Policy Text Block]
Foreign Currency Translation
Foreign Currency Transaction Gain (Loss), before Tax
Foreign exchange transaction amount
Furniture and Fixtures [Member]
Gain (Loss) on Disposition of Assets
Loss on disposal of assets
Gain (Loss) on Disposition of Property Plant Equipment
Loss on disposal of furniture
General and Administrative Expense
General and administrative
Gross Profit
Gross profit
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]
Impairment of Long Lived Assets
CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS [Abstract]
TAXES [Abstract]
Income Tax Disclosure [Text Block]
TAXES
Income Taxes Paid
Cash paid for income tax
Income Tax, Policy [Policy Text Block]
Income Taxes
Increase (Decrease) in Accounts Payable and Accrued Liabilities
Accounts payable and accrued liabilities
Increase (Decrease) in Customer Advances
Prepayments from clients
Increase (Decrease) in Operating Capital [Abstract]
Changes in operating assets and liabilities:
Increase (Decrease) in Prepaid Expense and Other Assets
Prepaid expenses and other current assets
Intangible Assets, Finite-Lived, Policy [Policy Text Block]
Intangible Asset
Intangible Assets, Net (Including Goodwill)
Intangible assets, net of $320,456 and $311,905 accumulated amortization, respectively
Interest and Other Income
Interest and other income
Interest Paid
Cash paid for interest
Operating Leases, Rent Expense
Rent and rates
Liabilities, Current
Total current liabilities
Liabilities and Equity
Total liabilities and stockholders' deficit
Liabilities, Current [Abstract]
Current liabilities
Liabilities
Total liabilities
Total liabilities
Liabilities and Equity [Abstract]
LIABILITIES AND STOCKHOLDERS' DEFICIT
Maximum [Member]
Maximum [Member]
Minimum [Member]
Net Income (Loss) Attributable to Parent
Net loss
Net loss
Net loss
Net Cash Provided by (Used in) Financing Activities [Abstract]
CASH FLOW FROM FINANCING ACTIVITIES
Net Cash Provided by (Used in) Investing Activities [Abstract]
CASH FLOW FROM INVESTING ACTIVITIES
Net Cash Provided by (Used in) Investing Activities
Total cash flow used in investing activities
Net Cash Provided by (Used in) Operating Activities [Abstract]
CASH FLOWS FROM OPERATING ACTIVITIES
Net Cash Provided by (Used in) Financing Activities
Total cash flow provided by financing activities
Net Cash Provided by (Used in) Operating Activities
Total cash flow used in operating activities
New Accounting Pronouncements, Policy [Policy Text Block]
Recent Accounting Pronouncements
Nonoperating Income (Expense)
Total other income (expense)
Nonoperating Income (Expense) [Abstract]
Other income (expense)
Notes Payable, Other Payables [Member]
Notes payable to unrelated third party [Member]
Notes Payable, Current
Notes payable
Office Equipment [Member]
Operating Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract]
Annual rent rate, for the fiscal years ending:
Operating Expenses [Abstract]
Operating expenses
Operating Expenses
Total operating expenses
Operating Leases, Rent Expense, Net
Rent expense
Operating Leases, Future Minimum Payments, Due in Two Years
2016
Operating Income (Loss)
Loss from operations
Operating Leases, Future Minimum Payments, Remainder of Fiscal Year
2015
Operating Loss Carryforwards [Table]
Operating Loss Carryforwards [Table]
Operating Loss Carryforwards, Expiration Date
Net operating loss carryforwards, expiration date
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards [Line Items]
Operating Leases, Future Minimum Payments Due, Next Twelve Months
2015
Operating Loss Carryforwards
Net operating loss carry forwards
BUSINESS AND BASIS OF PRESENTATION [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]
BUSINESS AND BASIS OF PRESENTATION
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax
Foreign currency translation
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Gain (Loss) Arising During Period, Net of Tax
Foreign currency translation adjustment
Payments to Acquire Property, Plant, and Equipment
Payments to acquire property and equipment
(Acquisition) of assets
Preferred Stock, Par or Stated Value Per Share
Preferred stock, par value per share
Preferred Stock, Value, Issued
Preferred stock, $0.01 par value: 25,000,000 shares authorized, no shares issued and outstanding
Preferred Stock, Shares Issued
Preferred stock, shares issued
Preferred Stock, Shares Authorized
Preferred stock, shares authorized
Preferred Stock, Shares Outstanding
Preferred stock, shares outstanding
Preferred Stock [Member]
Preferred Stock [Member]
Prepaid Expense and Other Assets, Current
Prepaid expenses and other current assets
Proceeds from Issuance of Other Long-term Debt
Advances from officers and directors
Proceeds from Related Party Debt
Proceeds from related party debt
Property, Plant and Equipment, Policy [Policy Text Block]
Property and Equipment
Property, Plant and Equipment, Useful Life
Property and equipment, estimated useful lives
Property, Plant and Equipment, Gross
Property and equipment
Property, Plant and Equipment, Net
Property and equipment, net of $451,189 and $571,371 accumulated depreciation, respectively
Property and Equipment, net
PROPERTY AND EQUIPMENT [Abstract]
Property, Plant and Equipment [Table Text Block]
Schedule of Property and Equipment
Property, Plant and Equipment, Gross, Period Increase (Decrease)
Decrease in property, plant and equipment
Property, Plant and Equipment, Type [Domain]
Property, Plant and Equipment, Type [Axis]
Property, Plant and Equipment Disclosure [Text Block]
PROPERTY AND EQUIPMENT
Property, Plant and Equipment [Line Items]
Range [Axis]
Range [Axis]
Range [Domain]
Range [Domain]
Related Party Transactions Disclosure [Text Block]
ADVANCES, RELATED PARTIES
Related Party Transaction [Line Items]
Related Party [Axis]
Related Party [Domain]
ADVANCES, RELATED PARTIES [Abstract]
Repayments of Other Long-term Debt
Payments on advances from officers and directors
Repayments of Related Party Debt
Payment to related party
Retained Earnings (Accumulated Deficit)
Accumulated deficit
Accumulated deficit
Retained Earnings [Member]
Accumulated Deficit [Member]
Revenue Recognition, Policy [Policy Text Block]
Revenue Recognition
Sales Revenue, Services, Net
Revenue
Schedule of Acquired Finite-Lived Intangible Asset by Major Class [Table]
Schedule of Acquired Finite-Lived Intangible Asset by Major Class [Table]
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]
Reconciliation of Effective Income Tax Benefit (Provision)
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]
Schedule of Components of Net Deferred Tax Assets
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]
Schedule of Future Minimum Rental Payments Under Operating Leases
Schedule of Related Party Transactions, by Related Party [Table]
Schedule of Property, Plant and Equipment [Table]
Schedule of Stock by Class [Table]
Schedule of Stock by Class [Table]
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]
Stock-Based Compensation
Short-term Debt, Type [Domain]
Short-term Debt, Type [Axis]
Significant Accounting Policies [Text Block]
SIGNIFICANT ACCOUNTING POLICIES
Statement [Table]
Statement [Line Items]
CONSOLIDATED STATEMENT OF STOCKHOLDERS' DEFICIT [Abstract]
CONSOLIDATED STATEMENTS OF CASH FLOWS [Abstract]
Equity Components [Axis]
CONSOLIDATED BALANCE SHEETS [Abstract]
Class of Stock [Axis]
Class of Stock [Axis]
Stock Issued During Period, Shares, Purchase of Assets
Number of shares of stock issued for acquisition of leaseholds
Stock Issued During Period, Value, Purchase of Assets
Value of stock issued during period for acquisition of leases
Stockholders' Equity Attributable to Parent [Abstract]
Stockholders' deficit:
Stockholders' Equity Attributable to Parent
Ending Balance
Beginning Balance
Total stockholders' deficit
STOCKHOLDERS' DEFICIT [Abstract]
Stockholders' Equity Note Disclosure [Text Block]
STOCKHOLDERS' DEFICIT
Subsequent Events [Text Block]
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS [Abstract]
Supplemental Cash Flow Information [Abstract]
SUPPLEMENTAL SCHEDULE OF CASH FLOW INFORMATION
Unrecognized Tax Benefits
Uncertain tax positions
Use of Estimates, Policy [Policy Text Block]
Use of Estimates
Weighted Average Number of Shares Outstanding, Basic [Abstract]
Weighted average common shares outstanding:
Weighted Average Number of Shares Outstanding, Basic
Basic
EX-101.PRE
9
aszp-20140930_pre.xml
EXCEL
10
Financial_Report.xlsx
IDEA: XBRL DOCUMENT
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