10-K/A

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-K

(Amendment No 2)

(Mark One)

[X] ANNUAL REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended: September 30, 2014

[   ] TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

From ________ to __________

Commission File No.: 333-148987

PLEASANT KIDS, INC.

(Exact name of registrant as specified in its charter)

Florida	20-35337265
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification No.)

2600 WEST OLIVE AVENUE, 5F, BURBANK, CA 91505

(Address of principal executive offices)

Registrant’s telephone number, including area code: (855) 710-5437

Securities registered pursuant to Section 12(b) of the Exchange Act: None

Securities registered pursuant to Section 12(g) of the Exchange Act: None

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes [   ]  No [X]

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Exchange Act. Yes [   ]  No [X]

Indicate by check mark whether the registrant has (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes [X]  No [   ]

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Website, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes [X]  No [   ]

Indicate by check mark if disclosure of delinquent filers in response to Item 405 of Regulation S-K (§229.405) is not contained herein, and will not be contained, to the best of the registrant's knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K. Yes [   ]  No [X]

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

Large accelerated filer [   ]	Non-accelerated filer [   ]
Accelerated filer [   ]	Smaller reporting company [X]

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

State the aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant's most recently completed second fiscal quarter: $314,715. (This calculation is based on historical data at March 28, 2014). For purposes of the foregoing calculation only, directors, executive officers, and holders of 10% or more of the issuer’s common capital stock have been deemed affiliates.

The number of shares outstanding of the Registrant’s Common Stock as of December 17, 2014, was4,585,054,232.

DOCUMENTS INCORPORATED BY REFERENCE:

None.

_________________________

EXPLANATORY NOTE

_________________________

This Amendment No. 2 (this "Amendment") to the Annual Report on Form 10-K of Pleasant Kids, Inc., (the "Company") for the year ended September 30, 2014, originally filed with the U.S. Securities and Exchange Commission (the "SEC") on January 7, 2015, (the "Original Filing"), then an Amendment No. 1 being filed on February 29, 2016, is being filed solely to include the XBRL Exhibits.

Except as described above, this Amendment does not modify or update the disclosures presented in, or exhibits to, the Original Filing in any way.  This Amendment speaks as of the date of the Original Filing and does not reflect events occurring after the filing of the Original Filing.  Accordingly, this Amendment should be read in conjunction with the Original Filing, as well as any other filings made by the Company with the SEC pursuant to Section 13(a) or 15(d) of Securities Exchange Act of 1934, as amended, subsequent to the filing of the Original Filing.

PART III

ITEM 15.  EXHIBITS, FINANCIAL STATEMENT SCHEDULES.

(a)(1)(2) Financial Statements. See index to financial statements and supporting schedules.

(a)(3)

Exhibits.

The following exhibits are filed as part of this statement:

Exhibit No.	Description	Location
2	Articles of Merger- NYBD Holding, Inc/Pleasant Kids, Inc	(1)
3.1	Articles of Incorporation- League Now Holdings, Corporation, dated September 21, 2005	(1)
3.2	Articles of incorporation – Pleasant Kids, Inc, dated July 19, 2013	(1)
3.3	Amendment to articles of incorporation, dated May 9,2013	(1)
3.4	Amendment to articles of incorporation, dated September 14, 2014	Filed herewith
3.5	Amendment to articles of incorporation, dated October 7, 2014	Filed herewith
3.6	Amendment to articles of incorporation, dated February 4, 2014	Filed herewith
3.7	Amendment to articles of incorporation, dated May 8, 2014	Filed herewith
3.8	Amendment to articles of incorporation, dated May 19, 2014	Filed herewith
4.1	Certificate of Designation, Number, Powers, Preferences and Relative, Participating, Optional and other Special Rights and the Qualifications, Limitations, Restrictions and other Distinguishing Characteristics of Series A Preferred Stock	(1)
4.2	Board minutes amending Series A Preferred Stock	(1)
10.1	Employment Contract – Robert Rico, dated October 1, 2013	(1)
10.2	Employment Contract – Calvin Lewis, dated October 1, 2013	(1)
10.3	Employment Contract – Franjose Yglesias- Bertheau, dated October 1, 2013	(1)
10.4	Convertible Debenture for $153,000 dated 3/19/13 to Asher Enterprises	(1)
10.5	Convertible Debenture for $53,000 dated 5/9/13 to Asher Enterprises	(1)
10.6	Convertible Debenture for $53,000 dated  7/17/13 to Asher Enterprises	(1)
10.7	Convertible debenture for 22,000 dated 11/25/13 issued to LG Capital Funding, LLC	Filed herewith
10.8	Convertible Debenture for 20,000 dated 12/3/13 issued to JMJ Financial	Filed herewith
10.9	Convertible Debenture for $26,000 dated 1/17/14 to Asher Enterprises	Filed herewith
10.10	Convertible Debenture for $125,000 dated 1/17/14 to Redwood Management LLC	Filed herewith
10.11	Convertible Debenture for $50,000 dated 1/17/14 issued to Redwood Management, LLC	Filed herewith
10.12	Convertible Debenture for $32,500 dated 2/20/14 issued to Asher Enterprises	Filed herewith
10.13	Convertible Debenture for $26,000 dated 3/5/14 issued to LG Capital Funding, LLC	Filed herewith
10.14	Convertible Debenture for $53,000 dated 5/8/14 issued to KBM Worldwide, Inc.	Filed herewith
10.15	Convertible Debenture for $22,000 dated 5/27/14 issued to LG Capital Funding, LLC	Filed herewith
10.16	Convertible Debenture for $52,500 dated 7/3/14 issued to LG Capital Funding, LLC	Filed herewith
10.17	Convertible Debenture for $27,500 dated 8/4/14 issued to KBM Worldwide, Inc.	Filed Herewith
10.18	Convertible Debenture for $26,500 dated 9/3/14 issued to LG Capital Funding, LLC	Filed herewith
14	Code of Ethics for Executives and Senior Officers adopted September 30, 2013	(1)
14.1	Board of Directors Corporate Governance Principals adopted September 30, 2013	(1)
31.1	Certification of Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002	Filed herewith
31.2	Certification of Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002	Filed herewith
32.1	Certification of Chief Executive Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002	Filed herewith
32.2	Certification of Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002	Filed herewith
101.ins	XBRL Instance Document	Filed herewith
101.sch	XBRL Taxonomy Schema	Filed herewith
101.cal	XBRL Taxonomy Calculation Linkbase	Filed herewith
101.def	XBRL Taxonomy Definition Linkbase	Filed herewith
101.lab	XBRL Taxonomy Label Linkbase	Filed herewith
101.pre	XBRL Taxonomy Presentation Linkbase	Filed herewith

(1) Incorporated by reference from Pleasant Kid’s Annual Report on Form 10-KSB for the Fiscal Year Ended September 30, 2013 filed on January 14, 2014. 

SIGNATURES

In accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	Pleasant Kids, Inc.
	(Registrant)
Date: June 7, 2016	/s/ Robert Rico
	Chief Executive Officer
	/s/ Kenneth C. Wiedrich
	Chief Financial Officer

EX-31.1

EXHIBIT 31.1   

EX-31.2

EXHIBIT 31.2  

EX-32.1

EXHIBIT 32.1  

EX-32.2

EXHIBIT 32.2  

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Document and Entity Information - USD ($)	12 Months Ended
	Sep. 30, 2014	Dec. 17, 2014	Mar. 28, 2014
Document And Entity Information
Entity Registrant Name	NEXT GROUP HOLDINGS, INC.
Entity Central Index Key	0001424657
Document Type	10-K
Document Period End Date	Sep. 30, 2014
Amendment Flag	true
Current Fiscal Year End Date	--09-30
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 314,715
Entity Common Stock, Shares Outstanding		119,902,417
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2014
Amendment description	Amendment #2

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Consolidated Balance Sheet - USD ($)	Sep. 30, 2014	Sep. 30, 2013
CURRENT ASSETS
Cash	$ 8,799	$ 4,658
Inventory	0	0
Accounts receivable	899	0
Prepaid expense	0	7,010
Total Current Assets	9,698	11,668
FIXED ASSETS
Property, plant, and equipment, net of depreciation	3,577	0
Total Fixed Assets	3,577	0
TOTAL ASSETS	13,275	11,668
CURRENT LIABILITIES
Accrued expense	16,882	23,915
Accrued interest	745	9,366
Accrued salary	224,140	37,500
Loan payable	13,260	0
Convertible notes payable, net of debt discount	223,925	128,464
Derivative liability	1,114,697	645,418
TOTAL CURRENT LIABILITIES	1,593,649	844,663
STOCKHOLDERS' DEFICIT
Common stock payable	0	48,300
Preferred Stock, (par value $.001, 10,000,000 shares authorized, 8,320,000 and 10,000,000 issued and outstanding as of September 30, 2014 and September 30, 2013 respectively	8,320	10,000
Common stock (par value $.001, 10,000,000,000 shares authorized, 3,482,654,232 and 74,207,359 issued and outstanding as of September 30, 2014 and September 30, 2013 respectively	3,482,654	74,206
Additional Paid in Capital	(2,768,038)	(392,007)
Accumulated Deficit	(2,303,310)	(573,494)
TOTAL STOCKHOLDERS' DEFICIT	(1,580,374)	(832,996)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 13,275	$ 11,668

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Consolidated Balance Sheet (Parenthetical) - $ / shares	Sep. 30, 2014	Sep. 30, 2013
Statement of Financial Position [Abstract]
Preferred stock, par or stated value	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	8,320,000	10,000,000
Preferred stock, shares outstanding	8,320,000	10,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	750,000,000	750,000,000
Common stock, shares issued	3,482,654,232	74,207,359

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Consolidated Statement Of Operations - USD ($)	3 Months Ended	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2014
Income
Total Revenue	$ 0	$ 5,246
Cost of Revenue	15,553	46,071
Gross Profit	(15,553)	40,825
Operating Expenses
Consulting fees	0	65,175
Professional services	28,586	115,228
Officer compensation	37,500	385,962
Selling, general and administrative expenses	87,264	120,788
Total Operating Expenses	153,350	687,153
(Loss) from continuing operations	(153,350)	(727,978)
Other Income (Expense)
Interest expense	(9,366)	(59,930)
Other income	62	0
Loss on assumption of debt	0	(75,000)
Derivative expense	(281,096)	(503,392)
Change in fair value of embedded derivative liability	(114,191)	(363,514)
Total other (income) and expense	(1,404,591)	(1,001,836)
Net (loss) before income taxes	(573,494)	(1,729,814)
Income taxes	0	0
Net (Loss)	$ (573,494)	$ (1,729,814)
Earnings (loss) per share
Basic	$ 0.00	$ 0.00
Weighted average number of shares outstanding	427,123,570	427,123,570

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Consolidated Statements Of Stockholders' Equity (Deficit) - USD ($)	Preferred Stock	Common Stock	Stock Payable	Additional Paid-in Capital	Retained Deficit	Total
Balance, shares at Jul. 14, 2013	0	74,206,359
Balance, amount at Jul. 14, 2013	$ 0	$ 74,206	$ 0	$ (74,206)	$ 0	$ 0
Common shares returned from shareholder, amount
Stock issued on share exchange, amount	$ 10,000	$ 1	48,300	$ (317,801)
Net loss					$ (573,494)	(573,494)
Balance, shares at Sep. 30, 2013	10,000,000	74,207,359
Balance, amount at Sep. 30, 2013	$ 10,000	$ 74,207	48,300	$ (392,007)	(573,494)	(832,996)
Stock issued on share exchange, amount						(259,501)
Stock issued for services, shares	0	13,000,000
Stock issued for services, amount	$ 0	$ 13,000		59,800	0	72,800
Stock issued for stock payable, shares	0	23,000,000
Stock issued for stock payable, amount	$ 0	$ 23,000	(48,300)	25,300	0	0
Stock issued for debt refinancing, shares	0	3,500,000
Stock issued for debt refinancing, amount	$ 0	$ 3,500	0	10,150	0	13,650
Stock issue for debt reduction, shares	0	3,176,946,873
Stock issue for debt reduction, amount	$ 0	$ 3,176,947	0	(2,554,819)	0	622,128
Stock issued for Cash, shares	0	150,000,000
Stock issued for Cash, amount	$ 0	$ 150,000	0	(97,002)		52,998
Stock issued for conversion of Preferred, shares	(1,680,000)	42,000,000
Stock issued for conversion of Preferred, amount	$ (1,680)	$ 42,000	0	(40,320)	0	0
Derivative liability adjustment, amount				220,860		220,860
Net loss					(1,729,814)	(1,729,814)
Balance, shares at Sep. 30, 2014	8,320,000	3,482,654,232
Balance, amount at Sep. 30, 2014	$ 8,320	$ 3,482,654	$ 0	$ (2,768,038)	$ (2,303,310)	$ (1,580,374)

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Consolidated Statements Of Cash Flows - USD ($)	3 Months Ended	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2014
Cash Flows from Operating Activities:
Net Loss	$ (573,494)	$ (1,729,814)
Adjustments to Reconcile Net Loss to Net Cash Used by Operations:
Interest expense	0	59,930
Stock issued for services	0	72,800
Stock issued for debt refinancing	0	13,650
Loss on assumption of debt	0	75,000
Fees on convertible notes	0	7,500
Loss on change in fair value of derivative expense	114,191	363,514
Derivative expense	281,096	503,392
Depreciation and amortization	0	398
(Increase) Decrease in:
Inventory	0	0
Prepaid expense	(7,010)	7,010
Accounts receivable	0	(899)
Increase (Decrease) in:
Accrued expense	70,781	241,767
Net Cash Used by Operating Activities	(512,363)	(397,927)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of fixed assets	0	(3,975)
NET CASH PROVIDED BY INVESTING ACTIVITIES	0	(3,975)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from loan payable	0	15,000
Stock sold for cash	0	52,998
Proceeds from convertible notes payable	0	350,511
Proceeds from (payments to) notes payable- related parties	119,095	(12,467)
NET CASH PROVIDED BY FROM FINANCING ACTIVITIES	119,095	406,042
NET INCREASE IN CASH AND CASH EQUIVALENTS	4,658	4,141
CASH AND CASH EQUIVALENTS:
Cash at Beginning of Period	0	4,658
Cash at End of Period	4,658	8,799
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Interest	0	0
Income Taxes	0	0
Non-Cash Financing Activities
Stock issued for debt reduction	$ 584,751	$ 584,751

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NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS

12 Months Ended

Sep. 30, 2014

Accounting Policies [Abstract]

NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS

NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS

The Company was originally incorporated on September 21, 2005 under the laws of the state of Florida with the name League Now Holdings Corporation. On February 27, 2013, the Company consummated a share exchange with New York Bagel Deli, Inc. (“NYBD”). Under the terms of the share exchange, NYBD received 28,500,000 shares of the Company’s common stock for 100% of the issued and outstanding capital of NYBD. As a result of the transaction, the shareholders of NYBD became the majority owners of the Company and NYBD became a wholly-owned subsidiary. Concurrent with the share exchange, the Company agreed to sell its subsidiary (the operations of League Now) to John Bianco the Company’s former CEO. In exchange for the assumption by Mr. Bianco of all associated liabilities with the exception of convertible notes held by Asher Enterprises Inc in the amount of $75,000.

On September 20, 2013, the Company entered into a share exchange agreement with Pleasant Kids, Inc. whereby the Company issued 10,000,000 preferred shares and 1,000 common shares for all of the outstanding shares of Pleasant Kids, Inc. As a result of the share exchange, Pleasant Kids, Inc. became the surviving Company. In connection with the closing of the share exchange agreement, Haim Yeffet, a shareholder, a director of NYBD Holding, Inc. returned 13,000,000 shares of the common stock and 100,000 shares of the Preferred A stock of NYBD Holding, Inc to the treasury of NYBD Holding, Inc. and received 2,000,000 shares of Preferred A stock. Mr. Haim Yeffett assumed the outstanding debt of NYBD Holding, Inc., with the exception of the Asher convertible notes, and kept all of the assets of NYBD Holding, Inc. For accounting purposes, the share exchange was as a reverse merger. The new operations of the Company will be solely those of Pleasant Kids, Inc. The historical balances and results of operations will be those of Pleasant Kids, exclusive of NYBD Holding, Inc. Pleasant Kids, Inc. was incorporated on July 15, 2013 under the laws of the state of Florida.

On June 18, 2004, the board of directors of Pleasant Kids, Inc., officially changed its name from NYBD Holding, Inc. to Pleasant Kids, Inc. The name change became effective August 9, 2014 with FINRA but did not become effective until October 7, 2014 in the state of Florida. The Company also changed the symbol from NYBD to PLKD effective August 18, 2014.

Pleasant Kids, Inc. (Formerly NYBD Holding, Inc) is engaged in the business of producing, marketing and distributing naturally balanced alkalized water for children, including and not limited to organic natural juices.

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NOTE 2 - GOING CONCERN

12 Months Ended

Sep. 30, 2014

Organization, Consolidation and Presentation of Financial Statements [Abstract]

NOTE 2 - GOING CONCERN

NOTE 2 - GOING CONCERN

The Company's financial statements have been prepared on a going concern basis, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. The financial statements do not include any adjustment relating to recoverability and classification of recorded amounts of assets and liabilities that might be necessary should the Company be unable to continue as a going concern.

The Company's continued existence is dependent upon its ability to continue to execute its operating plan and to obtain additional debt or equity financing. There can be no assurance the necessary debt or equity financing will be available, or will be available on terms acceptable to the Company.

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NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Sep. 30, 2014

Accounting Policies [Abstract]

NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (as Restated)

Basis of Presentation

This summary of accounting policies for Pleasant Kids, Inc is presented to assist in understanding the Company’s financial statements. The Company uses the accrual basis of accounting and accounting principles generally accepted in the United States of America ("GAAP" accounting) and have been consistently applied in the preparation of the financial statements.

Fiscal Year End

The Company has adopted a September 30 fiscal year end.

Use of Estimates and Assumptions

The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the financial statements. Actual results could differ from those estimates. Estimates are used when accounting for allowances for bad debts, collectability of accounts receivable, amounts due to service providers, depreciation and litigation contingencies, among others.

Cash and Cash Equivalents

For purposes of the statement of cash flows, the Company considers all highly liquid debt instruments purchased with a maturity of three months or less to be cash equivalents to the extent the funds are not being held for investment purposes.

Revenue recognition

The Company presently derives its revenue from the sale of Bagel and deli products in its South Florida restaurants. The Company will recognize revenue at point of sale or when products are fully delivered or services have been provided and collection is reasonably assured. Revenue is recognized on a gross basis with corresponding costs of goods as a reduction to revenue in cost of sales.

Property and equipment

Property and equipment are stated at cost less accumulated depreciation and amortization. The Company provides for depreciation and amortization using the straight-line method over the estimated useful lives of the related assets, which range from three to five years. Maintenance and repair costs are expensed as they are incurred while renewals and improvements which extend the useful life of an asset are capitalized. At the time of retirement or disposal of property and equipment, the cost and related accumulated depreciation and amortization are removed from the accounts and any resulting gain or loss is reflected in the results of operations.

Inventory

At September 30, 2014, the Company’s inventory consists entirely of raw materials. The inventory has little or no value and so the Company elected to write it off.

Impairment of Long-Lived Assets

In accordance with ASC Topic 360, formerly SFAS No. 144, Accounting for the Impairment or Disposal of Long-Lived Assets, the Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of these assets may not be fully recoverable. The assessment of possible impairment is based on the Company’s ability to recover the carrying value of its asset based on estimates of its undiscounted future cash flows. If these estimated future cash flows are less than the carrying value of the asset, an impairment charge is recognized for the difference between the asset's estimated fair value and its carrying value. As of the date of these financial statements, the Company is not aware of any items or events that would cause it to adjust the recorded value of its long-lived assets for impairment.

Off-Balance Sheet Arrangements

We have no off-balance sheet arrangements.

Emerging Growth Company

We qualify as an “emerging growth company” under the 2012 JOBS Act. Section 107 of the JOBS Act provides that an emerging growth company can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting standards. As an emerging growth company, we can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. We have elected to take advantage of the benefits of this extended transition period.

Fair Value of Financial Instruments

Fair value of certain of the Company’s financial instruments including cash and cash equivalents, accounts receivable, account payable, accrued expenses, notes payables, and other accrued liabilities approximate cost because of their short maturities. The Company measures and reports fair value in accordance with ASC 820, “Fair Value Measurements and Disclosure” defines fair value, establishes a framework for measuring fair value in accordance with generally accepted accounting principles and expands disclosures about fair value investments. Fair value, as defined in ASC 820, is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value of an asset should reflect its highest and best use by market participants, principal (or most advantageous) markets, and an in-use or an in-exchange valuation premise. The fair value of a liability should reflect the risk of nonperformance, which includes, among other things, the Company’s credit risk.

Valuation techniques are generally classified into three categories: the market approach; the income approach; and the cost approach. The selection and application of one or more of the techniques may require significant judgment and are primarily dependent upon the characteristics of the asset or liability, and the quality and availability of inputs. Valuation techniques used to measure fair value under ASC 820 must maximize the use of observable inputs and minimize the use of unobservable inputs. ASC 820 also provides fair value hierarchy for inputs and resulting measurement as follows:

Level 1 : Quoted prices (unadjusted) in active markets that are accessible at the measurement date for identical assets or liabilities; The Company values it’s available for sale securities using Level 1.

Level 2: Quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability; and inputs that are derived principally from or corroborated by observable market data for substantially the full term of the assets or liabilities; and

Level 3: Unobservable inputs for the asset or liability that are supported by little or no market activity and that are significant to the fair values.

Fair value measurements are required to be disclosed by the Level within the fair value hierarchy in which the fair value measurements in their entirety fall. Fair value measurements using significant unobservable inputs (in Level 3 measurements) are subject to expanded disclosure requirements including a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (i) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings, and a description of where those gains or losses included in earning are reported in the statement of income.

	Carrying Value		Fair Value Measurements at
	As of		September 30, 2014
	September 30,		Using Fair Value Hierarchy
	2014		Level 1		Level 2		Level 3
Liabilities
Embedded derivative liabilities	$	1,114,649	$	-	$	-	$	1,114,697
Total	$	1,114,697	$	-	$	-	$	1,114,697

Income Taxes

Income taxes are accounted for under the assets and liability method. Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled. Use of net operating loss carry forwards for income tax purposes may be limited by Internal Revenue Code section 382 if a change of ownership occurs. (see note 10)

Basic Income (Loss) Per Share

Basic income (loss) per share is calculated by dividing the Company's net loss applicable to common shareholders by the weighted average number of common shares during the period. Diluted earnings per share is calculated by dividing the Company's net income available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity.

At September 30, 2014, the Company has four convertible notes outstanding, net of debt discount totaling $223,925 which if converted at the current stock price would result in 1,520,000,000 new dilutive common shares.

Dividends

The Company has not adopted any policy regarding payment of dividends. No dividends have been paid during any of the periods shown.

Advertising Costs

The Company's policy regarding advertising is to expense advertising when incurred.

Stock-BasedPayments.

The Company plans to calculate share-based payments to third parties for consulting work based on the intrinsic value of the instrument as determined by market price of the stock at the time of issuance and recognize the expense based on this value. Although we believe our assumptions used to calculate share-based payments expense are reasonable, these assumptions can involve judgments about future events, which are open to interpretation and inherent uncertainty. In addition, significant changes in timing could significantly impact the amount of expense recorded in a given period.

New Authoritative Accounting Guidance

The Company has implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

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NOTE 4 - INVENTORY

12 Months Ended

Sep. 30, 2014

Inventory Disclosure [Abstract]

NOTE 4 - INVENTORY

NOTE 4 – INVENTORY (as Restated)

There is no inventory stated at cost at September 30, 2014 and 2013.

The Company has written off all inventory at the end of fiscal period ending September 30, 2014. The inventory was also written off for the period ended September 30, 2013.

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NOTE 5 - NOTES PAYABLE

12 Months Ended

Sep. 30, 2014

Notes Payable

NOTE 5 - NOTES PAYABLE

NOTE 5 – NOTES PAYABLE (as Restated)

On March 19, 2013, Pleasant Kids, Inc. (Formerly NYBD Holdings, Inc) sold and issued a Convertible Promissory Note to Asher Enterprises, Inc. in the principal amount of $153,500 pursuant to the terms of a Securities Purchase Agreement of even date therewith. The Note, together with accrued interest at the annual rate of eight percent (8%), is due on December 22, 2013. The Note is convertible into the Company's common stock commencing one hundred eighty (180) days from the date of issuance at a conversion price equal to 58% of the Market Price of the Company's common stock on the date of conversion. "Market Price" is defined in the Note as the average of the lowest three (3) trading prices for the Company's common stock during the ten (10) trading days prior to the conversion date. The Company has the right to prepay the Note at any time from the date of issuance until the 180th day the Note was issued at an amount equal to130% to150% (depending on the time period paid) of the then outstanding principal amount of the Note, including accrued and unpaid interest due on the prepayment date. During the fiscal year ended September 30, 2014, Asher Enterprises converted this debt along with $10,540 of interest into 214,960,196 shares of the Company’s common stock. The outstanding balance of the note is $0.00.

On May 9, 2013, Pleasant Kids Inc. (Formerly NYBD Holdings, Inc) sold and issued a Convertible Promissory Note to Asher Enterprises, Inc. in the principal amount of $53,000 pursuant to the terms of a Securities Purchase Agreement of even date therewith. The Note, together with accrued interest at the annual rate of eight percent (8%), is due on February 13, 2014. The Note is convertible into the Company's common stock commencing one hundred eighty (180) days from the date of issuance at a conversion price equal to 58% of the Market Price of the Company's common stock on the date of conversion. "Market Price" is defined in the Note as the average of the lowest three (3) trading prices for the Company's common stock during the ten (10) trading days prior to the conversion date. The Company has the right to prepay the Note at any time from the date of issuance until the 180th day the Note was issued at an amount equal to130% to150% (depending on the time period paid) of the then outstanding principal amount of the Note, including accrued and unpaid interest due on the prepayment date. During the fiscal year ended September 30, 2014, Asher Enterprises converted this debt along with $2,120 of interest into 187,635,014 shares of the Company’s common stock. The outstanding balance of the note is $0.00.

On July 17, 2013, Pleasant Kids, Inc (Formerly NYBD Holdings, Inc.)sold and issued a Convertible Promissory Note to Asher Enterprises, Inc. in the principal amount of $53,000 pursuant to the terms of a Securities Purchase Agreement of even date therewith. The Note, together with accrued interest at the annual rate of eight (8%), is due on April 22, 2014.. The Note is convertible into the Company's common stock commencing one hundred eighty (180) days from the date of issuance at a conversion price equal to 45% of the Market Price of the Company's common stock on the date of conversion. "Market Price" is defined in the Note as the average of the lowest three (3) trading prices for the Company's common stock during the ten (30) trading days prior to the conversion date. The Company has the right to prepay the Note at any time from the date of issuance until the 180th day the Note was issued at an amount equal to 150% of the then outstanding principal amount of the Note, including accrued and unpaid interest due on the prepayment date. During the fiscal year ended September 30, 2014, Asher Enterprises converted this debt along with $2,120 of interest into 571,761,112 shares of the Company’s common stock. The outstanding balance of the note is $0.00.

On November 25, 2013, Pleasant Kids, Inc (Formerly NYBD Holding, Inc.) sold and issued a Convertible Promissory Note to LG Capital Funding, LLC, for the principal amount of $22,000 pursuant to the terms of a Securities Purchase Agreement of even date therewith. The note is to be discounted by 10% with a $1,500 deduction for legal expense for a net total payout of $18,500. The Note, together with accrued interest at the annual rate of eight (8%), is due on November 25, 2014. The Note is convertible into the Company's common stock commencing one hundred eighty (180) days from the date of issuance at a conversion price equal to 58% of the lowest closing bid price of the Company's common stock for the twenty prior trading days including the date of conversion. The Company has the right to prepay the Note at any time from the date of issuance until the note is paid in full at an amount equal to 150% of the then outstanding principal amount of the Note, including accrued and unpaid interest due on the prepayment date. During the fiscal year ended September 30, 2014, LG Capital Funding converted the full $22,000 of the debt plus $1,203 of interest into 200,028,340 shares of the Company’s common stock. The balance remaining on this note is now $0.00.

On December 3, 2013, Pleasant Kids, Inc (Formerly NYBD Holding, Inc.) sold and issued a Convertible Promissory Note to JMJ Financial, for the principal amount of $20,000 pursuant to the terms of a Securities Purchase Agreement of even date therewith. The note has a deduction for legal expense for a net total payout of $14,900. The Note, together with accrued interest at the annual rate of twelve (12%), is due on June 3, 2014. The Note is convertible into the Company's common stock commencing one hundred eighty (180) days from the date of issuance at a conversion price equal to 60% of the lowest closing bid price of the Company's common stock for the twenty prior trading days including the date of conversion. The Company has the right to prepay the Note at any time from the date of issuance until the note is paid in full at an amount equal to 150% of the then outstanding principal amount of the Note, including accrued and unpaid interest due on the prepayment date. During the fiscal year ended September 30, 2014, JMJ Financial converted this debt plus $10.67 of interest into 185,106,700 shares of the Company’s common stock. The balance remaining on this note is $0.00.

On January 7, 2014, Pleasant Kids, Inc (Formerly NYBD Holdings, Inc.) sold and issued a Convertible Promissory Note to Asher Enterprises, Inc. in the principal amount of $26,000 pursuant to the terms of a Securities Purchase Agreement of even date therewith. The Note, together with accrued interest at the annual rate of eight (8%), is due on July 7, 2014. The Note is convertible into the Company's common stock commencing one hundred eighty (180) days from the date of issuance at a conversion price equal to 45% of the Market Price of the Company's common stock on the date of conversion. "Market Price" is defined in the Note as the average of the lowest three (3) trading prices for the Company's common stock during the ten (30) trading days prior to the conversion date. The Company has the right to prepay the Note at any time from the date of issuance until the 180th day the Note was issued at an amount equal to 150% of the then outstanding principal amount of the Note, including accrued and unpaid interest due on the prepayment date. During the fiscal year ended September 30, 2014 Asher Enterprises converted this debt along with $1,040 of interest into 270,400,000 shares of the Company’s common stock. The outstanding balance of the note is $0.00.

On January 17, 2014, the Company issued a Convertible Promissory Note to Redwood Management, LLC, Inc. in the principal amount of $125,000 pursuant to the terms of an assignment and assumption agreement and Securities Purchase Agreement dated November 29, 2013 between John Bianco and Redwood Management, LLC. The assignment and assumption agreement was based on a $125,000 note written by Haim Yeffet for the benefit of John Bianco at the time of the reverse merger with our previous parent company League Now Holdings, Inc. Based upon non-payment, a motion for default judgment was awarded to Mr. Bianco in November, 2013 by an Ohio court. The Ohio court did not have jurisdiction over this matter based on the fact that the note stated that the State of Florida had jurisdiction and venue for purposes of enforcement. The Company did not recognize this liability at this time based on legal advice that the judgment could not be enforced. However, management was aware that this problem would not go away and proactively negotiated a settlement that culminated in the Securities Purchase Agreement with Redwood Management, LLC concluded in January, 2014. Mr. Bianco received a $50,000 settlement and Redwood Management LLC holds a convertible note in the amount of $125,000that is convertible into the Company's common stock commencing immediately at a conversion price equal to 50% of the Market Price of the Company's common stock on the date of conversion. "Market Price" is defined in the Note as the average of the lowest three (3) trading prices for the Company's common stock during the ten (30) trading days prior to the conversion date. The Convertible Promissory Note also accrues interest at a rate of 10% per annum and is due on May 29, 2014. During the fiscal year ended September 30, 2014 Redwood Management, LLC converted this debt along with $12,500 of interest into 709,006,166 shares of the Company’s common stock. The outstanding balance of the note is $0.00.

On January 17, 2014, Pleasant Kids, Inc (Formerly NYBD Holding, Inc.) sold and issued a Convertible Promissory Note to Redwood Management, LLC, Inc. in the principal amount of $50,000 pursuant to the terms of a Securities Purchase Agreement of even date therewith. The Note, together with accrued interest at the annual rate of ten (10%), is due on July 17, 2014. The Note is convertible into the Company's common stock commencing one hundred eighty (180) days from the date of issuance at a conversion price equal to 50% of the Market Price of the Company's common stock on the date of conversion. "Market Price" is defined in the Note as the average of the lowest three (3) trading prices for the Company's common stock during the ten (30) trading days prior to the conversion date. During the fiscal year ended September 30, 2014 Redwood Management, LLC converted this debt along with $5,000 of interest into 209,134,468 shares of the Company’s common stock. The outstanding balance of the note is $0.00.

On February 20, 2014, Pleasant Kids, Inc (Formerly NYBD Holdings, Inc.) sold and issued a Convertible Promissory Note to Asher Enterprises, Inc. in the principal amount of $32,500 pursuant to the terms of a Securities Purchase Agreement of even date therewith. The Note, together with accrued interest at the annual rate of eight (8%), is due on August 20, 2014. The Note is convertible into the Company's common stock commencing one hundred eighty (180) days from the date of issuance at a conversion price equal to 45% of the Market Price of the Company's common stock on the date of conversion. "Market Price" is defined in the Note as the average of the lowest three (3) trading prices for the Company's common stock during the ten (30) trading days prior to the conversion date. The Company has the right to prepay the Note at any time from the date of issuance until the 180th day the Note was issued at an amount equal to 150% of the then outstanding principal amount of the Note, including accrued and unpaid interest due on the prepayment date. During the fiscal year ended September 30, 2014, Asher Enterprises converted this debt along with $1,300 of interest into 140,833,333 shares of the Company’s common stock. The outstanding balance of the note is $0.00.

On March 7, 2014, Pleasant Kids, Inc (Formerly NYBD Holding, Inc.) sold and issued a Convertible Promissory Note to LG Capital Funding, LLC, for the principal amount of $26,000 pursuant to the terms of a Securities Purchase Agreement of even date therewith. The note has a deduction for legal expense for a net total payout of $24,000. The Note, together with accrued interest at the annual rate of ten (10%), is due on March 5, 2015. The Note is convertible into the Company's common stock commencing one hundred eighty (180) days from the date of issuance at a conversion price equal to 55% of the lowest closing bid price of the Company's common stock for the twenty prior trading days including the date of conversion. The Company has the right to prepay the Note at any time from the date of issuance until the note is paid in full at an amount equal to 150% of the then outstanding principal amount of the Note, including accrued and unpaid interest due on the prepayment date. During the fiscal year ended September 30, 2014, LG Capital converted this debt along with $315 of interest into 216,379,152 shares of the Company’s common stock. The outstanding balance of the note is $0.00.

On May 8, 2014, Pleasant Kids, Inc (Formerly NYBD Holdings, Inc.) sold and issued a Convertible Promissory Note to KBM WORLDWIDE, Inc. in the principal amount of $53,000 pursuant to the terms of a Securities Purchase Agreement of even date therewith. The Note, together with accrued interest at the annual rate of eight (8%), is due on November 8, 2014. The Note is convertible into the Company's common stock commencing one hundred eighty (180) days from the date of issuance at a conversion price equal to 45% of the Market Price of the Company's common stock on the date of conversion. "Market Price" is defined in the Note as the average of the lowest three (3) trading prices for the Company's common stock during the ten (30) trading days prior to the conversion date. The Company has the right to prepay the Note at any time from the date of issuance until the 180th day the Note was issued at an amount equal to 150% of the then outstanding principal amount of the Note, including accrued and unpaid interest due on the prepayment date. As of the year ended September 30, 2014, the balance on the note is $53,000. The Company recorded $1,684.38 of accrued interest pursuant to this convertible note.

On May 27, 2014, Pleasant Kids, Inc. (Formerly NYBD Holding, Inc.) sold and issued a Convertible Promissory Note to LG Capital Funding, LLC, for the principal amount of $22,000 pursuant to the terms of a Securities Purchase Agreement of even date therewith. The Note, together with accrued interest at the annual rate of ten (10%), is due on May 25, 2015. The Note is convertible into the Company's common stock commencing one hundred eighty (180) days from the date of issuance at a conversion price equal to 55% of the lowest closing bid price of the Company's common stock for the twenty prior trading days including the date of conversion. The Company has the right to prepay the Note at any time from the date of issuance until the note is paid in full at an amount equal to 150% of the then outstanding principal amount of the Note, including accrued and unpaid interest due on the prepayment date. During the fiscal year ended September 30, 2014, LG Capital converted this debt along with $1,239 of interest into 268,702,392 shares of the Company’s common stock. The outstanding balance of the note is $0.00.

On July 3, 2014, Pleasant Kids, Inc (Formerly NYBD Holding, Inc.) sold and issued a Convertible Promissory Note to LG Capital Funding, LLC, for the principal amount of $52,500 pursuant to the terms of a Securities Purchase Agreement of even date therewith. The note has a deduction for legal expense for a net total payout of $50,000. The Note, together with accrued interest at the annual rate of ten (10%), is due on May 25, 2015. The Note is convertible into the Company's common stock commencing one hundred eighty (180) days from the date of issuance at a conversion price equal to 55% of the lowest closing bid price of the Company's common stock for the twenty prior trading days including the date of conversion. The Company has the right to prepay the Note at any time from the date of issuance until the note is paid in full at an amount equal to 150% of the then outstanding principal amount of the Note, including accrued and unpaid interest due on the prepayment date. As of the year ended September 30, 2014, the balance on the note is $52,500. The Company recorded $1,280.14 of accrued interest pursuant to this convertible note.

On August 4, 2014, Pleasant Kids, Inc. (Formerly NYBD Holdings, Inc.) sold and issued a Convertible Promissory Note to KBM WORLDWIDE, Inc. in the principal amount of $27,500 pursuant to the terms of a Securities Purchase Agreement of even date therewith. The Note, together with accrued interest at the annual rate of eight (8%), is due on February 4, 2014. The Note is convertible into the Company's common stock commencing one hundred eighty (180) days from the date of issuance at a conversion price equal to 45% of the Market Price of the Company's common stock on the date of conversion. "Market Price" is defined in the Note as the average of the lowest three (3) trading prices for the Company's common stock during the ten (30) trading days prior to the conversion date. The Company has the right to prepay the Note at any time from the date of issuance until the 180th day the Note was issued at an amount equal to 150% of the then outstanding principal amount of the Note, including accrued and unpaid interest due on the prepayment date. As of the year ended September 30, 2014, the balance on the note is $27,500. The Company recorded $268.50 of accrued interest pursuant to this convertible note.

On September 3, 2014, Pleasant Kids, Inc (Formerly NYBD Holding, Inc.) sold and issued a Convertible Promissory Note to LG Capital Funding, LLC, for the principal amount of $26,500 pursuant to the terms of a Securities Purchase Agreement of even date therewith. The note has a deduction for legal expense for a net total payout of $25,000. The Note, together with accrued interest at the annual rate of ten (10%), is due on May 25, 2015. The Note is convertible into the Company's common stock commencing one hundred eighty (180) days from the date of issuance at a conversion price equal to 55% of the lowest closing bid price of the Company's common stock for the twenty prior trading days including the date of conversion. The Company has the right to prepay the Note at any time from the date of issuance until the note is paid in full at an amount equal to 150% of the then outstanding principal amount of the Note, including accrued and unpaid interest due on the prepayment date. As of the year ended September 30, 2014, the balance on the note is $26,500. The Company recorded $89 of accrued interest pursuant to this convertible note.

As of the fiscal year ended September 30, 2014 the Company has a shareholder loan balance of $106,627 from two officers of the Company. Robert Rico is the CEO and his portion of the total due is $90,883. Calvin Lewis is the Vice President and the amount due to him is $15,744. The two notes are 50% convertible notes and are part of the convertible note balance.

As of September 30, 2013, the Company has two convertible notes due to KBM WORLDWIDE, INC and two convertible notes due LG Capital Funding, LLC for a total amount due of $159,500. The balance of all of the notes net of debt discount are $223,925.

Accrued Interest

As of the year ended September 30, 2014, the Company has accrued interest balance of $745. As of September 30, 2013, the Company had an accrued interest balance of $9,366 pertaining to the outstanding convertible notes.

Derivative Liability

The embedded conversion features of the above convertible notes payable contain discounted conversion price and should be recognized as a derivative instrument. Such embedded conversion features should be bifurcated and accounted for at fair value. As of the year ended September 30, 2014, the Company has a derivative liability balance of $1,114,697. As of September 30, 2013, the Company had a derivative liability of $645,418 pertaining to the outstanding convertible notes. The Company uses the Black Scholes Model to calculate derivate liability.

A summary of the changes in derivative liabilities balance as at September 30, 2014 is as follows:

Fair Value of Embedded Derivative Liabilities:
September 30, 2013	$	645,418
Addition		281,256
Settlement		(457,393)
Changes in fair value of derivative liabilities		645,416
As at September 30, 2014	$	1,114,697

We calculated the derivative liability using the Black Scholes Model which factors in the Company’s stock price volatility as well as the convertible terms applicable to the outstanding convertible notes. The following is the range of variables used in revaluing the derivative liabilities at September 30, 2014 and 2013:

	September 30, 2014			September 30, 2013
Annual dividend yield		0			0
Expected life (years) of		0.01 – .90			0.01 – .85
Risk-free interest rate		10	%		10	%
Expected volatility		465.6	%		350.4	%

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NOTE 6 - ACCRUED SALARY

12 Months Ended

Sep. 30, 2014

Note 6 - Accrued Salary Details Narrative

NOTE 6 - ACCRUED SALARY

NOTE 6 – ACCRUED SALARY (as Restated)

On October 1, 2013, the Company entered into Employment Contracts with Robert Rico, President/CEO and Calvin Lewis, Vice President. The contracts each have a term of 5 years with a base salary plus a bonus of 2% of sales annually. The annual base salaries are as follows:

Robert Rico	$	175,000
Calvin Lewis	$	150,000

The Company also has a consulting agreement with Kenneth C. Wiedrich. Mr. Wiedrich is to be paid $2,000 per month to provide accounting services, and part time CFO duties.

As of the year ended September 30, 2014 and 2013, the Company has unpaid salaries to the officers of the Company of $224,140 and $37,500 broken down as follows:

	September 30, 2014		September 30, 2013
Robert Rico	$	99697	$	14,583
Calvin Lewis		75418		12,500
Franjose Yglesias-Bertheau		45,025		10,417
Kenneth Wiedrich		4,000
Total	$	224,140	$	37,500

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NOTE 7 - SHAREHOLDER CONVERTIBLE NOTE

12 Months Ended

Sep. 30, 2014

Notes to Financial Statements

NOTE 7 - SHAREHOLDER CONVERTIBLE NOTE

NOTE 7 – SHAREHOLDER CONVERTIBLE NOTE

As of the fiscal year ended September 30, 2014 the Company has a shareholder convertible note balance of $106,627 from two officers of the Company. Robert Rico is the CEO and his portion of the total due is $90,883. Calvin Lewis is the Vice President and the amount due to him is $15,744. As of September 30, 2013 the total amount of the shareholder loans was $119,095 with the total due to Robert Rico being $97,893 and the amount due to Calvin Lewis being $21,202. The loans are 50% convertible notes (see note5) and as such are part of convertible debentures..No conversions have been made on these notes since they have been issued.

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NOTE 8 - RELATED PARTY TRANSACTIONS

12 Months Ended

Sep. 30, 2014

Related Party Transactions [Abstract]

NOTE 8 - RELATED PARTY TRANSACTIONS

NOTE 8 - RELATED PARTY TRANSACTIONS (as Restated)

Employment agreements with officers

On October 1, 2013, the Company entered into Employment Contracts with Robert Rico, President/CEO and Calvin Lewis, Vice President. The contracts each have a term of 5 years with a base salary plus a bonus of 2% of sales annually. The annual base salaries for Robert Rico is $175,000 and Calvin Lewis is $150,000.

Convertible notes issued to shareholders

As of the fiscal year ended September 30, 2014 the Company has a convertible note balance of $106,627 from two officers of the Company. Robert Rico is the CEO and his portion of the total loan due of $106,627 is $90,883. Calvin Lewis is the Vice President and the amount due to him is $15,744 of the total loan of $106,627. As of September 30, 2013 the total amount of the shareholder loans was $119,095. The breakdown of the total balance due on September 30, 2013, of $119,095 was $97,893 due Robert Rico and $21,202 due to Calvin Lewis. Again these two notes are part of the convertible debentures.

Free office space from its Chief Executive Officer

The Company has been provided office space by its chief executive officer at no cost. The management determined that such cost is nominal and did not recognize the rent expense in its financial statements.

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NOTE 9 - CONTINGENCY FOR LEGAL SETTLEMENT

12 Months Ended

Sep. 30, 2014

Notes to Financial Statements

NOTE 9 - CONTINGENCY FOR LEGAL SETTLEMENT

NOTE 9 – CONTINGENCY FOR LEGAL SETTLEMENT

As noted in Item 3 – Legal Proceedings: Franjose Yglesias-Bertheau brought a suit for unpaid salary during the fiscal year ended September 30, 2014. The lawsuit was based on the five-year contract that Mr. Yglesias-Bertheau had with the Company and based on the Company not answering the suit brought by Mr. Ylgesias- Bertheau. As a result, Mr. Ylgesias-Bertheau was awarded a $622,968 judgment. Due to the frivolous nature of the claim the $622,968 judgment was reversed. The Company reached a settlement with Mr. Yglesias-Bertheau and still owes $45,025 on that settlement. Because the Company did not have the funds to immediately settle the claim there is a slight possibility that the settlement amount might be increased but it is highly unlikely. The Company believes that the amount accrued for salaries for Mr. Ylgesias-Bertheau will be adequate to settle the claim even if payment is drawn out.

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NOTE 10 - STOCKHOLDERS' EQUITY

12 Months Ended

Sep. 30, 2014

Equity [Abstract]

NOTE 10 - STOCKHOLDERS' EQUITY

NOTE 10 – STOCKHOLDERS’ EQUITY

Preferred Stock

At the time of incorporation, the Company was authorized to issue 10,000,000 shares of preferred stock with a par value of $.001. On April 1, 2013, the Company amended its corporate articles of incorporation to designate 10,000,000 preferred shares as “Series A Preferred Stock”. These Series A Preferred Shares shall for a period of 48 months from the date of issuance, be convertible in aggregate into that number of fully paid and non-assessable shares of the common stock of the Corporation, equal to seventy-five percent (75%) of the post conversion issued and outstanding common stock of the Corporation on the date of conversion.

As disclosed in Note 10, on January 8, 2014 the Company drafted a second amendment to replace the first amendment to its corporate articles of incorporation section E (Designation of Series A Preferred Stock). Holders of Series A Preferred Stock shall be entitled to 25 votes per 1 vote of common stock, voting together with the holders of common stock. Holders of Series A Preferred Stock will also be entitled to convert 1 share of Series A Preferred Stock into 25 shares of common stock at any time.

On May 8, 2013, the Company issued 100,000 shares of Preferred Stock, Series A to Haim Yeffet for services rendered. As part of the merger with Pleasant Kids, Inc., these shares were returned to the Company.

As part of the share exchange agreement between NYBD Holding, Inc and Pleasant Kids, Inc., 10,000,000 shares of Series A Preferred Stock were issued to the principals of Pleasant Kids, Inc. During the fiscal year ended September 30, 2014, the Calvin Lewis converted 840,000 shares of preferred Series A for 21,000,000 of common stock and Robert Rico converted 840,000 shares of preferred Series A for 21,000,000 of common stock. As of September 30, 2014, the remaining balance of preferred Series A is 8,320,000 shares.

Common Stock

On May 10, 2013, the Company amended its articles of incorporation with the state of Florida to increase its authorized shares of common stock from 250,000,000 to 750,000,000. The stock has a par value of $.001.

During the fiscal year ended September 30, 2014, the Company increased the authorized number of Common shares four times: On January 14, 2014 the Company increased the authorized from 750,000,000 to 1,500,000,000 shares of common stock; on March 31, 2014, the Company increased the authorized from 1,500,000,000 common stock to 2,500,000,000 shares of common; on May 16, 2014, the Company increased the authorized from 2,500,000,000 common stock to 4,000,000 shares of common stock; and on September 9, 2014, the Company increased the authorized from 4,000,000 shares of common to 10,000,000,000 shares of common.

From April 2013 to June 2013, the Company issued 30,207,226 common shares to Asher Enterprises, Inc. for the conversion and reduction of $76,100 in convertible debt and $2,120 in accrued interest.

In July 2013, the Company issued 3,553,571 common shares to Asher Enterprises, Inc. for the conversion and reduction of $4,200 in convertible debt.

Pursuant to the share exchange agreement on September 20, 2013, the controlling stockholder of Pleasant Kids sold all 1,000 issued and outstanding shares of common stock of Pleasant Kids, Inc. to NYBD Holding, Inc. in consideration for the issuance of 1,000 common shares and 10,000,000 Series A Preferred shares of NYBD Holding, Inc. The share exchange was accounted for as a reverse merger whereby the stock history presented in the Statement of Stockholders’ Equity will only show the stock history of the new operating company, Pleasant Kids, Inc., at the time of and just prior to the recapitalization.

During the fiscal year ended September, 2013, the Company issued 13,000,000 for services rendered. The Company has recognized an expense of $72,800 for these services but the services were never rendered. The Company has cancelled this agreement and is in the process of getting the shares back.

During the fiscal year ended September 30, 2013, the Company issued 3,500,000 shares for assuming a portion of the debt that NYBD Holding, Inc. had with John Bianco.

During fiscal year ended September 30, 2014, the Company issued 23,000,000 shares of common stock in payment of a stock payable of $48,300.

During the fiscal year ended September 30, 2014, the Company issued 3,176,946,873 common shares for the conversion and reduction of $583,000 in convertible debt and $39,122 of accrued interest.

During the fiscal year ended September 30, 2014, the Company issued 150,000,000 shares of common stock for cash of $52,998.

During the fiscal year ended September 30, 3014, the Company issued 42,000,000 shares of common stock for the conversion of 1,680,000 shares of Preferred Series A stock.

Based on the share exchange agreement, and on the closing date of September 20, 2013, the controlling stockholder of Pleasant Kids, sold all 1,000 issued and outstanding shares of common stock of Pleasant Kids, Inc. to NYBD Holding, Inc. in consideration for the issuance of 1,000 shares of the common shares of NYBD Holding, Inc. And as a result, at the conclusion of the share exchange on September 20, 2013 the additional common stock of NYBD Holding, Inc was added to the historical balances of Pleasant Kids. The share of common stock reported on the Company’s books is the exchanged shares of 1,000 plus 74,206,359 for a total number of shares outstanding of 74,207,359.

Summary of common stock activity for the last two Years:	Outstanding shares
December 31, 2012 – Balance		53,445,562
April thru June 2013 – shares issued for debt		30,207,226
July 2013 – shares issued for debt		3,553,571
September 20, 2013 – shares issued for share exchange		1,000
September 20, 2013 – shares cancelled for share exchange		(13,000,000	)
September 30, 2013 – Balance		74,207,359
Oct thru Sep 2014 – shares  issued for services		13,000,000
Oct thru Sep 2014 – shares  issued for stock payable		23,000,000
Oct thru Sep 2014 – shares  issued for debt refinancing		3,500,000
Oct thru Sep 2014 – shares  issued for debt reduction		3,176,946,873
Oct thru Sep 2014 – shares issued for cash		150,000,000
Oct thru Sep 2014 – shares  issued for conversion of preferred stock		42,000,000
September 30, 2014 – Balance		3,482,654,232

Stock Payable

Pursuant to the share exchange, the Company will issue 1,000 shares of common stock and 10,000,000 shares of Series A Preferred Stock. As of the September 30, 2013, the Company has issued the 10,000,000 Series A Preferred Stock but has not yet issued the 1,000 shares of common stock. Therefore the Company recorded as stock payable of $1.

At the time of the share exchange agreement on September 20, 2013, the Company agreed to convert a consulting agreement with JMZ Group into 23,000,000 common shares. The value of these shares at the time of the agreement was $.0021 which resulted in a stock for services expense of $48,300. The services provided by JMZ Group were completed prior to September 20, 2013 yet the shares were not issued. The Company recorded a $48,300 stock payable pertaining to this transaction. During the fiscal year ended September 30, 2014, the JMZ Group received 23,000,000 shares of common stock in full payment of the stock payable.

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NOTE 11 - INCOME TAXES

12 Months Ended

Sep. 30, 2014

Income Tax Disclosure [Abstract]

NOTE 11 - INCOME TAXES

11. INCOME TAXES

The provision for income taxes consists of the following for the year ended September 30, 2014 and 2013:

	Year Ended September 30,
	2014			2013
Current:
Federal	$	324,105		$	67,719
Deferred:
Federal
Increase in valuation allowance		(324,105	)		(67,719	)
		-
Income tax provision	$	0		$	0

The actual income tax provision differs from the “expected” tax computed by applying the Federal corporate tax rate of 38% to the loss before income taxes as follows:

	Year Ended September 30
	2014			2013
“Expected” income tax benefit	$	(852,908	)	$	(178,207	)
State tax expense, net of Federal benefit
Increase in valuation allowance		852,908			178,207
Other
Income tax provision	$	.0		$	0

The tax effects of temporary differences which give rise to significant portions of the deferred taxes are summarized as follows:

	September 30,
	2014		2013
Deferred tax assets:
Inventory reserves	$		$
Section 263a adjustment
Allowances for bad debts and returns
Accrued expenses		241,767		70,781
Asset valuation reserve
State net operating loss carry forward
Other
Total deferred tax assets		241,767		70,781
Valuation allowance		(241,767)		(70,781)
		0		0

Deferred income taxes are provided for the temporary differences between the carrying values of the Company's assets and liabilities for financial reporting purposes and their corresponding income tax basis. The temporary differences give rise to either a deferred tax asset or liability in the consolidated financial statements, which is computed by applying current statutory tax rates to taxable and deductible temporary differences based upon the classification (i.e. current or non-current) of the asset or liability in the consolidated financial statements which relates to the particular temporary difference. Deferred taxes related to differences which are not attributable to a specific asset or liability are classified in accordance with the future period in which they are expected to reverse and be recognized for income tax purposes. The long-term deferred tax assets are fully valued as of September 30, 2014.

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NOTE 12 - RESTATEMENT

12 Months Ended

Sep. 30, 2014

Equity [Abstract]

NOTE 12 - RESTATEMENT

NOTE 12 –RESTATEMENT

The financial statements for the year ended September 31, 2014 and 2013, have been restated to correct the way in which the Company accounts for derivative liabilities. The derivative liability that was originally recorded for the period ended September 30, 2014 and 2013, was arrived at by using the Black Scholes analysis to measure the embedded conversion features of the open balances only of the convertible notes at the end of the year. By using this accounting method the Company’s loss was understated by $1,104,334 for the year ended 2014, and overstated by $974,879 for the period from July 31, 2013 (inception) to September 30, 2013. The accounting method used in the restated financials are based on calculating the fair value of each of the note conversions as well as the ending period values using the Black Scholes analysis. The embedded conversion features of each of the notes is bifurcated and accounted for at fair value. The Company also has written off the inventory recorded at the end of September 30, 2013 and 2014, and also written off accounts receivable against sales for 2014 and recorded officer compensation for 2013 that was not originally recorded. As a result of these changes, the Company has recorded adjustments to the Company’s financial statements for the period. The following statements reflect the adjustments and the restated values:

PLEASANT KIDS, INC (Formerly NYBD Holdings, Inc.) RESTATED BALANCE SHEETS September 30, 2014
ASSETS			Previously
			Reported		Adjustments		As Restated
Current Assets
	Cash	$	8,799	$	-	$	8,799
	Inventory		39,560		(39,560)		-
	Accounts receivable, net		899		-		899
Total Current Assets			49,258		(39,560)		9,698
Fixed Assets
	Property, plant and equipment, net		3,577		-		3,577
	Total Fixed Assets		3,577		-		3,577
	Total Assets	$	52,835	$	(39,560)	$	13,275
LIABILITIES AND STOCKHOLDERS' DEFICIT
Current Liabilities
	Accrued expense		16,882		(1)		16,881
	Accrued interest		3,402		(2,657)		745
	Accrued salary		186,641		37,500		224,141
	Loan payable		13,260		-		13,260
	Shareholder loan		106,627		(106,627)		-
	Convertible notes payable, net of debt discount		159,500		64,425		223,925
	Derivative liability		1,057,005		57,692		1,114,697
	Total Current Liabilities		1,543,317		50,332		1,593,649
	Total Liabilities		1,543,317		50,332		1,593,649
Stockholders' Deficit
	Preferred stock, authorized 10,000,000 shares, series A, $0.001 par value, 8,320,000 issued and outstanding as of September 30, 2014		8,320		-		8,320
	Common stock, authorized 10,000,000,000 shares, $0.001 par value, 3,842,654,232 issued and outstanding as of September 30, 2014		3,482,654		-		3,482,654
	Additional paid in capital		(2,859,333)		91,295		(2,768,038)
	Accumulated deficit		(2,122,123)		(181,187)		(2,303,310)
Total Stockholders' Deficit			(1,490,482)		(89,892)		(1,580,374)
	Total Liabilities and Stockholders' Deficit	$	52,835	$	(39,560)	$	13,275

PLEASANT KIDS, INC (Formerly NYBD Holdings, Inc.) RESTATED STATEMENTS OF OPERATIONS SEPTEMBER 30, 2014
		Previously Reported		Adjustments		As Restated
Revenues	$	5,246	$	-	$	5,246
Cost of Revenues		10,164		(5,776)		4,388
Gross Profit		(4,918)		5,776		858
Operating Expenses:
Consulting fees		65,175		-		65,175
Professional services		115,228		-		115,228
Officer compensation		385,962		-		385,962
General and administrative expense		132,691		(11,903)		120,788
Total Operating Expenses		699,056		(11,903)		687,153
Loss from continuing operations		(703,974)		17,679		(686,295)
Other Income (Expense):
Interest expense		(32,204)		(27,726)		(59,930)
Loss on assumption of debt		(75,000)		-		(75,000)
Loss on inventory adjustment		-		(41,683)		(41,683)
Change in fair value of embedded derivative liability		-		(363,514)		(363,514)
Derivative expense		237,428		(740,820)		(503,392)
Total other income (expenses)		130,224		(1,173,743)		(1,043,519)
Net loss before income taxes		(573,750)		(1,156,064)		(1,729,814)
Income taxes		-		-		-
Net Loss	$	(573,750)	$	(1,156,064)	$	(1,729,814)

PLEASANT KIDS, INC (Formerly NYBD Holdings, Inc.) RESTATED STATEMENTS OF CASH FLOWS SEPTEMBER 30, 2014
		Previously
		Reported		Adjustments		As Restated
Cash Flows from Operating Activities:
Net Loss	$	(573,750)	$	(1,156,064)	$	(1,729,814)
Adjustments to reconcile net loss to net cash used in operating activities:
Interest expense		-		59,930		59,930
Stock issued for services		72,800		-		72,800
Stock issued for debt refinancing		13,650		-		13,650
Loss on assumption of debt		75,000		-		75,000
Fees on convertible notes		7,500		-		7,500
Depreciation and amortization		398		-		398
Change in fair value of derivative liability		(237,428)		1,104,322		866,894
Changes in Operating Assets and Liabilities:						-
(Increase) Decrease in Inventory		(24,007)		24,007		-
Decrease in prepaid		7,010		-		7,010
(Increase) decrease in accounts receivable		(899)		-		(899)
Increase in accrued expenses		261,800		(32,195)		229,605
Net Cash Used by Operating Activities		(397,926)		-		(397,926)
Cash Flows from Investing Activities:
Purchase of fixed assets		(3,975)		-		(3,975)
Net Cash Provided by Investing Activities		(3,975)		-		(3,975)
Cash Flows from Financing Activities:
Proceeds from loan payable		15,000		-		15,000
Stock sold for cash		52,998		-		52,998
Proceeds from Convertible notes		350,511		-		350,511
Proceeds from/(payments to) notes payable-related parties		(12,468)		1		(12,467)
Net Cash Provided by Financing Activities		406,041		1		406,042
Net Increase (Decrease) in Cash		4,140		1		4,141
Cash at Beginning of Period		4,659		-		4,658
Cash at End of Period	$	8,799	$	1	$	8,799

PLEASANT KIDS, INC (Formerly NYBD Holdings, Inc.) RESTATED BALANCE SHEETS September 30, 2013
ASSETS			Previously
			Reported		Adjustments		As Restated
Current Assets
	Cash	$	4,659	$	(1)	$	4,658
	Inventory		15,553		(15,553)		-
	Prepaid expense		7,010		-		7,010
Total Current Assets			27,222		(15,554)		11,668
	Total Assets	$	27,222	$	(15,554)	$	11,668
LIABILITIES AND STOCKHOLDERS' DEFICIT
Current Liabilities
	Accrued expense		23,915		-		23,915
	Accrued interest		8,587		779		9,366
	Accrued salary		-		37,500		37,500
	Shareholder loan		119,095		(119,095)		-
	Convertible notes payable, net of debt discount		259,500		(131,036)		128,464
	Derivative liability		1,423,998		(778,580)		645,418
	Total Current Liabilities		1,835,095		(990,432)		844,663
	Total Liabilities	$	1,835,095	$	(990,432)	$	844,663
Stockholders' Deficit
	Common stock payable		48301		(1)		48300
	Preferred stock, authorized 10,000,000 shares, series A, $0.001 par valu10,000,000 issued and outstanding as of September 30, 2013		10,000		-		10,000
	Common stock, authorized 750,000,000 shares, $0.001 par value, 74,206,359 issued and outstanding as of September 30, 2013		74,206		-		74,206
	Additional paid in capital		(392,007)		-		(392,007)
	Accumulated deficit		(1,548,373)		974,879		(573,494)
Total Stockholders' Deficit			(1,807,873)		974,878		(832,995)
	Total Liabilities and Stockholders' Deficit	$	27,222	$	(15,554)	$	11,668

PLEASANT KIDS, INC (Formerly NYBD Holdings, Inc.) RESTATED STATEMENTS OF OPERATIONS SEPTEMBER 30, 2013
		Previously Reported		Adjustments		As Restated
Revenues	$	-	$	-	$	-
Cost of Revenues		-		-		-
Gross Profit		-		-		-
Operating Expenses:
Professional services		28,586		-		28,586
Officer compensation		-		37,500		37,500
General and administrative expense		87,264		-		87,264
Total Operating Expenses		115,850		37,500		153,350
Loss from continuing operations		(115,850)		(37,500)		(153,350)
Other Income (Expense):
Interest expense		(8,587)		(779)		(9,366)
Other income		62		-		62
Loss on inventory adjustment		-		(15,553)		(15,553)
Change in fair value of embedded derivative liability		-		(114,191)		(114,191)
Derivative expense		(1,423,998)		1,142,902		(281,096)
Total other income (expenses)		(1,432,523)		1,012,379		(420,144)
Net loss before income taxes		(1,548,373)		974,879		(573,494)
Income taxes		-		-		-
Net Loss	$	(1,548,373)	$	974,879	$	(573,494)

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NOTE 13 - SUBSEQUENT EVENT

12 Months Ended

Sep. 30, 2014

Subsequent Events [Abstract]

NOTE 13 - SUBSEQUENT EVENT

NOTE 13 – SUBSEQUENT EVENT

Management has evaluated subsequent events pursuant to the requirements of ASC Topic 855 and has determined that other than listed below, no material subsequent events exist through the date of this filing.

1. In November through December of 2014, KBM WORLDWIDE, Inc. converted the note dated May 8, 2014 in the amount of $53,000 along with interest of $2,120 into 1,102,400,000 shares of restricted common stock.
2. Subsequent to the year ending September 30, 2014 the Company reduced the authorized Common stock to from 10,000,000,000 to 5,000,000,000.
3. Subsequent to the year ending September 30, 2014 the Company authorized a BUYBACK program wherein the Company will buyback common stock of the Company using 10% of revenues from January 1, 2015 to December 31, 2015.
4. In October, 2015, through November 2015, the Company issued convertible debenture to several groups in the total amount of $429,000
5. On November 9, 2015 the Company entered into a consulting agreement with three individuals wherin the Company issued 7,000,002 post reverse shares valued at $856,000.
6. In October and November of 2015, two different groups converted the notes in the amount of $155,450 along with interest of $4,711 into 9,350,719 post reverse shares of common stock.
7. During October, November and December the Company has loaned an additional $288,149 to Next Group bringing the total amount Due from Next Group to $384,060.
8. On December 28, 2015, the Company issued 177,539,180 shares of restricted common stock, and 8,600,000 shares of the Company’s Series B preferred stock for 100% of Next Group Holdings, Inc. As a result of the agreement, Next Group Holdings, Inc. will become a wholly owned subsidiary of the Company.
9. On December 28, 2015, Robert Rico resigned as Chief Executive Officer and Director, Calvin Lewis resigned as President and Director, and Kenneth Wiedrich resigned as Director. Arik Maimon was appointed President, Chief Executive Officer, and Director of the Company.

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NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

12 Months Ended

Sep. 30, 2014

Accounting Policies [Abstract]

Basis of Presentation

Basis of Presentation

This summary of accounting policies for Pleasant Kids, Inc is presented to assist in understanding the Company’s financial statements. The Company uses the accrual basis of accounting and accounting principles generally accepted in the United States of America ("GAAP" accounting) and have been consistently applied in the preparation of the financial statements.

Fiscal Year End

Fiscal Year End

The Companyhas adopteda September 30fiscal yearend.

Use of Estimates and Assumptions

Use ofEstimates andAssumptions

The preparation offinancial statementsinconformity withaccounting principles generallyacceptedintheUnited States requiresmanagementtomakeestimates andassumptions thataffect thereported amounts of assetsand liabilitiesanddisclosure ofcontingent assetsandliabilities as ofthe dateof thefinancial statements. Actualresultscoulddiffer fromthose estimates. Estimates are used when accounting for allowances for bad debts, collectability of accounts receivable, amounts due to service providers, depreciation and litigation contingencies, among others.

Cash and Cash Equivalents

Cash and Cash Equivalents

For purposes of the statement of cash flows, the Company considers all highly liquid debt instruments purchased with a maturity of three months or less to be cash equivalents to the extent the funds are not being held for investment purposes.

Revenue recognition

Revenue recognition

The Company presently derives its revenue from the sale of Bagel and deli products in its South Florida restaurants. The Company will recognize revenue at point of sale or when products arefully delivered orservices havebeen provided andcollection is reasonablyassured. Revenue is recognized on a gross basis with corresponding costs of goods as a reduction to revenue in cost of sales.

Property and Equipment

Property and equipment

Property and equipment are stated at cost less accumulated depreciation and amortization.  The Company provides for depreciation and amortization using the straight-line method over the estimated useful lives of the related assets, which range from three to five years. Maintenance and repair costs are expensed as they are incurred while renewals and improvements which extend the useful life of an asset are capitalized.  At the time of retirement or disposal of property and equipment, the cost and related accumulated depreciation and amortization are removed from the accounts and any resulting gain or loss is reflected in the results of operations.

Inventory

Inventory

At September 30, 2014, the Company’s inventory consists entirely of raw materials. The inventory has little or no value and so the Company elected to write it off.

Impairment of Long-Lived Assets

Impairment of Long-Lived Assets

In accordance with ASC Topic 360, formerly SFAS No. 144, Accounting for the Impairment or Disposal of Long-Lived Assets, the Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of these assets may not be fully recoverable. The assessment of possible impairment is based on the Company’s ability to recover the carrying value of its asset based on estimates of its undiscounted future cash flows. If these estimated future cash flows are less than the carrying value of the asset, an impairment charge is recognized for the difference between the asset's estimated fair value and its carrying value. As of the date of these financial statements, the Company is not aware of any items or events that would cause it to adjust the recorded value of its long-lived assets for impairment.

Off-Balance Sheet Arrangements

Off-Balance Sheet Arrangements

We have no off-balance sheet arrangements.

Emerging Growth Company

Emerging Growth Company

We qualify as an “emerging growth company” under the 2012 JOBS Act. Section 107 of the JOBS Act provides that an emerging growth company can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting standards. As an emerging growth company, we can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. We have elected to take advantage of the benefits of this extended transition period.

Fair Value of Financial Instruments

Fair Value of Financial Instruments

Fair value of certain of the Company’s financial instruments including cash and cash equivalents, accounts receivable, account payable, accrued expenses, notes payables, and other accrued liabilities approximate cost because of their short maturities. The Company measures and reports fair value in accordance with ASC 820, “Fair Value Measurements and Disclosure” defines fair value, establishes a framework for measuring fair value in accordance with generally accepted accounting principles and expands disclosures about fair value investments.

Fair value, as defined in ASC 820, is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value of an asset should reflect its highest and best use by market participants, principal (or most advantageous) markets, and an in-use or an in-exchange valuation premise. The fair value of a liability should reflect the risk of nonperformance, which includes, among other things, the Company’s credit risk.

Valuation techniques are generally classified into three categories: the market approach; the income approach; and the cost approach. The selection and application of one or more of the techniques may require significant judgment and are primarily dependent upon the characteristics of the asset or liability, and the quality and availability of inputs. Valuation techniques used to measure fair value under ASC 820 must maximize the use of observable inputs and minimize the use of unobservable inputs. ASC 820 also provides fair value hierarchy for inputs and resulting measurement as follows:

Level 1 : Quoted prices (unadjusted) in active markets that are accessible at the measurement date for identical assets or liabilities; The Company values it’s available for sale securities using Level 1.

Level 2: Quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability; and inputs that are derived principally from or corroborated by observable market data for substantially the full term of the assets or liabilities; and

Level 3: Unobservable inputs for the asset or liability that are supported by little or no market activity and that are significant to the fair values.

Fair value measurements are required to be disclosed by the Level within the fair value hierarchy in which the fair value measurements in their entirety fall. Fair value measurements using significant unobservable inputs (in Level 3 measurements) are subject to expanded disclosure requirements including a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (i) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings, and a description of where those gains or losses included in earning are reported in the statement of income.

	Carrying Value		Fair Value Measurements at
	As of		September 30, 2014
	September 30,		Using Fair Value Hierarchy
	2014		Level 1		Level 2		Level 3
Liabilities
Embedded derivative liabilities	$	1,114,649	$	-	$	-	$	1,114,697
Total	$	1,114,697	$	-	$	-	$	1,114,697

Income Taxes

Income Taxes

Income taxesare accountedforunder theassets andliability method.Deferred taxassets andliabilities arerecognized forthe estimated futuretaxconsequences attributable todifferences betweenthefinancial statementcarrying amounts ofexisting assetsand liabilitiesandtheir respective tax bases andoperating lossand taxcredit carryforwards. Deferred taxassets andliabilities aremeasured usingenactedtaxrates ineffect forthe yearinwhichthosetemporary differences areexpected toberecovered orsettled. Useof netoperating losscarry forwards forincome taxpurposes maybe limitedbyInternal RevenueCode section382ifachangeofownership occurs. (see note 10)

Basic Income (Loss) Per Share

Basic Income(Loss) PerShare

Basic income(loss) pershare iscalculated bydividing theCompany's netloss applicabletocommonshareholders by the weighted average number of commonshares duringthe period. Diluted earnings per shareis calculated by dividing theCompany's netincome available tocommonshareholders bythe diluted weighted averagenumberof shares outstanding duringtheyear. Thediluted weighted averagenumberof sharesoutstanding isthebasicweighted number ofsharesadjusted forany potentially dilutive debtor equity.

At September 30, 2013, the Company has three convertible notes outstanding totaling $259,500 which if converted would result in 235,480,944 new dilutive common shares. At September 30, 2013, the Company also has 10,000,000 Series A Preferred Shares that can be converted into 250,000,000 common shares at any time at the discretion of the holder. Combined, there are approximately 485,480,944 potentially dilutive shares outstanding as of September 30, 2013.

Dividends

Dividends

The Companyhas notadopted anypolicy regarding paymentof dividends. Nodividends havebeen paidduring anyof theperiods shown.

Advertising Costs

Advertising Costs

The Company's policyregarding advertising istoexpense advertising whenincurred.

Stock-Based Payments

Stock-BasedPayments.

The Company plans to calculate share-based payments to third parties for consulting work based on the intrinsic value of the instrument as determined by market price of the stock at the time of issuance and recognize the expense based on this value. Although we believe our assumptions used to calculate share-based payments expense are reasonable, these assumptions can involve judgments about future events, which are open to interpretation and inherent uncertainty. In addition, significant changes in timing could significantly impact the amount of expense recorded in a given period.

New Authoritative Accounting Guidance

New Authoritative AccountingGuidance

The following accounting standards were issued as of December 26, 2011: ASU 2010-06, Fair Value Measurements and Disclosures (Topic 820) – Improving Disclosures about Fair Value Measurements. This ASU affects all entities that are required to make disclosures about recurring and nonrecurring fair value measurements under FASB ASC Topic 820, originally issued as FASB Statement No. 157, Fair Value Measurements. The ASU requires certain new disclosures and clarifies two existing disclosure requirements. The new disclosures and clarifications of existing disclosures are effective for interim and annual reporting periods beginning after December 15, 2009, except for the disclosures about purchases, sales, issuances, and settlements in the roll forward of activity in Level 3 fair value measurements. Those disclosures are effective for fiscal years beginning after December 15, 2010, and for interim periods within those fiscal years.

ASU 2011-04, Fair Value Measurement (Topic 820) – Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs. This ASU supersedes most of the guidance in Topic 820, although many of the changes are clarifications of existing guidance or wording changes to align with IFRS 13. In addition, certain amendments in ASU 2011-04 change a particular principle or requirement for measuring fair value or disclosing information about fair value measurements. The amendments in ASU 2011-04 are effective for public entities for interim and annual periods beginning after December 15, 2011.

In October 2012, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2012-04, ''Technical Corrections and Improvements" in Accounting Standards Update No. 2012-04. The amendments in this update cover a wide range of Topics in the Accounting Standards Codification. These amendments include technical corrections and improvements to the Accounting Standards Codification and conforming amendments related to fair value measurements. The amendments in this update will be effective for fiscal periods beginning after December 15, 2012. The adoption of ASU 2012-04 is not expected to have a material impact on our financial position or results of operations.

In August 2012, the FASB issued ASU 2012-03, "Technical Amendments and Corrections to SEC Sections: Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin (SAB) No. 114, Technical Amendments Pursuant to SEC Release No. 33-9250, and Corrections Related to FASB Accounting Standards Update 2010-22 (SEC Update)" in Accounting Standards Update No. 2012-03. This update amends various SEC paragraphs pursuant to the issuance of SAB No. 114. The adoption of ASU 2012-03 is not expected to have a material impact on our financial position or results of operations.

The Company has implemented all new accounting pronouncements that are in effect.  These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

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NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Sep. 30, 2014

Note 3 - Summary Of Significant Accounting Policies Tables

Fair Value Measurements

	Carrying Value		Fair Value Measurements at
	As of		September 30, 2014
	September 30,		Using Fair Value Hierarchy
	2014		Level 1		Level 2		Level 3
Liabilities
Embedded derivative liabilities	$	1,114,649	$	-	$	-	$	1,114,697
Total	$	1,114,697	$	-	$	-	$	1,114,697

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NOTE 5 - NOTES PAYABLE (Tables)

12 Months Ended

Sep. 30, 2014

Note 5 - Notes Payable Tables

Fair Value of Embedded Derivative Liabilities:

Fair Value of Embedded Derivative Liabilities:
September 30, 2013	$	645,418
Addition		281,256
Settlement		(457,393)
Changes in fair value of derivative liabilities		645,416
As at September 30, 2014	$	1,114,697

Variable Debentures Black-Scholes valuation assumptions

	September 30, 2014			September 30, 2013
Annual dividend yield		0			0
Expected life (years) of		0.01 – .90			0.01 – .85
Risk-free interest rate		10	%		10	%
Expected volatility		465.6	%		350.4	%

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NOTE 6 - ACCRUED SALARY (Tables)

12 Months Ended

Sep. 30, 2014

Note 6 - Accrued Salary Details Narrative

Unpaid Salaries Due to Officers

	September 30, 2014		September 30, 2013
Robert Rico	$	99697	$	14,583
Calvin Lewis		75418		12,500
Franjose Yglesias-Bertheau		45,025		10,417
Kenneth Wiedrich		4,000
Total	$	224,140	$	37,500

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NOTE 10 - STOCKHOLDERS' EQUITY (Tables)

12 Months Ended

Sep. 29, 2014

Equity [Abstract]

Summary of common stock activity

Summary of common stock activity for the last two Years:	Outstanding shares
December 31, 2012 – Balance		53,445,562
April thru June 2013 – shares issued for debt		30,207,226
July 2013 – shares issued for debt		3,553,571
September 20, 2013 – shares issued for share exchange		1,000
September 20, 2013 – shares cancelled for share exchange		(13,000,000	)
September 30, 2013 – Balance		74,207,359
Oct thru Sep 2014 – shares  issued for services		13,000,000
Oct thru Sep 2014 – shares  issued for stock payable		23,000,000
Oct thru Sep 2014 – shares  issued for debt refinancing		3,500,000
Oct thru Sep 2014 – shares  issued for debt reduction		3,176,946,873
Oct thru Sep 2014 – shares issued for cash		150,000,000
Oct thru Sep 2014 – shares  issued for conversion of preferred stock		42,000,000
September 30, 2014 – Balance		3,482,654,232

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NOTE 11 - INCOME TAXES (Tables)

12 Months Ended

Sep. 30, 2014

Income Tax Disclosure [Abstract]

Income Tax Provision

	Year Ended September 30,
	2014			2013
Current:
Federal	$	324,105		$	67,719
Deferred:
Federal
Increase in valuation allowance		(324,105	)		(67,719	)
		-
Income tax provision	$	0		$	0

Federal tax rate

	Year Ended September 30
	2014			2013
“Expected” income tax benefit	$	(852,908	)	$	(178,207	)
State tax expense, net of Federal benefit
Increase in valuation allowance		852,908			178,207
Other
Income tax provision	$	.0		$	0

Valuation Allowance

	September 30,
	2014		2013
Deferred tax assets:
Inventory reserves	$		$
Section 263a adjustment
Allowances for bad debts and returns
Accrued expenses		241,767		70,781
Asset valuation reserve
State net operating loss carry forward
Other
Total deferred tax assets		241,767		70,781
Valuation allowance		(241,767)		(70,781)
		0		0

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NOTE 12 - RESTATEMENT (Tables)

3 Months Ended

12 Months Ended

Sep. 30, 2013

Sep. 30, 2014

Equity [Abstract]

Restated Balance Sheets

NYBD HOLDINGS, INC. RESTATED BALANCE SHEETS SEPTEMBER 30, 2013
ASSETS			Previously
			Reported		Adjustments		As Restated
Current Assets
	Cash	$	4,659	$	(1)	$	4,658
	Inventory		15,553		(15,553)		-
	Prepaid expense		7,010		-		7,010
Total Current Assets			27,222		(15,554)		11,668
	Total Assets	$	27,222	$	(15,554)	$	11,668
LIABILITIES AND STOCKHOLDERS' DEFICIT
Current Liabilities
	Accrued expense		23,915		-		23,915
	Accrued interest		8,587		779		9,366
	Accrued salary		-		37,500		37,500
	Shareholder loan		119,095		(119,095)		-
	Convertible notes payable, net of debt discount		259,500		(131,036)		128,464
	Derivative liability		1,423,998		(778,580)		645,418
	Total Current Liabilities		1,835,095		(990,432)		844,663
	Total Liabilities	$	1,835,095	$	(990,432)	$	844,663
Stockholders' Deficit
	Common stock payable		48301		(1)		48300
	Preferred stock, authorized 10,000,000 shares, series A, $0.001 par valu10,000,000 issued and outstanding as of September 30, 2013		10,000		-		10,000
	Common stock, authorized 750,000,000 shares, $0.001 par value, 74,206,359 issued and outstanding as of September 30, 2013		74,206		-		74,206
	Additional paid in capital		(392,007)		-		(392,007)
	Accumulated deficit		(1,548,373)		974,879		(573,494)
Total Stockholders' Deficit			(1,807,873)		974,878		(832,995)
	Total Liabilities and Stockholders' Deficit	$	27,222	$	(15,554)	$	11,668

PLEASANT KIDS, INC (Formerly NYBD Holdings, Inc.) RESTATED BALANCE SHEETS September 30, 2014
ASSETS			Previously
			Reported		Adjustments		As Restated
Current Assets
	Cash	$	8,799	$	-	$	8,799
	Inventory		39,560		(39,560)		-
	Accounts receivable, net		899		-		899
Total Current Assets			49,258		(39,560)		9,698
Fixed Assets
	Property, plant and equipment, net		3,577		-		3,577
	Total Fixed Assets		3,577		-		3,577
	Total Assets	$	52,835	$	(39,560)	$	13,275
LIABILITIES AND STOCKHOLDERS' DEFICIT
Current Liabilities
	Accrued expense		16,882		(1)		16,881
	Accrued interest		3,402		(2,657)		745
	Accrued salary		186,641		37,500		224,141
	Loan payable		13,260		-		13,260
	Shareholder loan		106,627		(106,627)		-
	Convertible notes payable, net of debt discount		159,500		64,425		223,925
	Derivative liability		1,057,005		57,692		1,114,697
	Total Current Liabilities		1,543,317		50,332		1,593,649
	Total Liabilities		1,543,317		50,332		1,593,649
Stockholders' Deficit
	Preferred stock, authorized 10,000,000 shares, series A, $0.001 par value, 8,320,000 issued and outstanding as of September 30, 2014		8,320		-		8,320
	Common stock, authorized 10,000,000,000 shares, $0.001 par value, 3,842,654,232 issued and outstanding as of September 30, 2014		3,482,654		-		3,482,654
	Additional paid in capital		(2,859,333)		91,295		(2,768,038)
	Accumulated deficit		(2,122,123)		(181,187)		(2,303,310)
Total Stockholders' Deficit			(1,490,482)		(89,892)		(1,580,374)
	Total Liabilities and Stockholders' Deficit	$	52,835	$	(39,560)	$	13,275

Restated Statements of Operations

NYBD HOLDINGS, INC. RESTATED STATEMENTS OF OPERATIONS SEPTEMBER 30, 2013
		Previously Reported		Adjustments		As Restated
Revenues	$	-	$	-	$	-
Cost of Revenues		-		-		-
Gross Profit		-		-		-
Operating Expenses:
Professional services		28,586		-		28,586
Officer compensation		-		37,500		37,500
General and administrative expense		87,264		-		87,264
Total Operating Expenses		115,850		37,500		153,350
Loss from continuing operations		(115,850)		(37,500)		(153,350)
Other Income (Expense):
Interest expense		(8,587)		(779)		(9,366)
Other income		62		-		62
Loss on inventory adjustment		-		(15,553)		(15,553)
Change in fair value of embedded derivative liability		-		(114,191)		(114,191)
Derivative expense		(1,423,998)		1,142,902		(281,096)
Total other income (expenses)		(1,432,523)		1,012,379		(420,144)
Net loss before income taxes		(1,548,373)		974,879		(573,494)
Income taxes		-		-		-
Net Loss	$	(1,548,373)	$	974,879	$	(573,494)

PLEASANT KIDS, INC (Formerly NYBD Holdings, Inc.) RESTATED STATEMENTS OF OPERATIONS SEPTEMBER 30, 2014
		Previously Reported		Adjustments		As Restated
Revenues	$	5,246	$	-	$	5,246
Cost of Revenues		10,164		(5,776)		4,388
Gross Profit		(4,918)		5,776		858
Operating Expenses:
Consulting fees		65,175		-		65,175
Professional services		115,228		-		115,228
Officer compensation		385,962		-		385,962
General and administrative expense		132,691		(11,903)		120,788
Total Operating Expenses		699,056		(11,903)		687,153
Loss from continuing operations		(703,974)		17,679		(686,295)
Other Income (Expense):
Interest expense		(32,204)		(27,726)		(59,930)
Loss on assumption of debt		(75,000)		-		(75,000)
Loss on inventory adjustment		-		(41,683)		(41,683)
Change in fair value of embedded derivative liability		-		(363,514)		(363,514)
Derivative expense		237,428		(740,820)		(503,392)
Total other income (expenses)		130,224		(1,173,743)		(1,043,519)
Net loss before income taxes		(573,750)		(1,156,064)		(1,729,814)
Income taxes		-		-		-
Net Loss	$	(573,750)	$	(1,156,064)	$	(1,729,814)

Restated Statements Of Cash Flows

NYBD HOLDINGS, INC. RESTATED STATEMENTS OF CASH FLOWS SEPTEMBER 30, 2013
		Previously
		Reported		Adjustments		As Restated
Cash Flows from Operating Activities:
Net Loss	$	(1,548,373)	$	974,879	$	(573,494)
Adjustments to reconcile net loss to net cash used in operating activities:
Change in fair value of deriviative liablility		1,423,998		(1,028,711)		395,287
Changes in Operating Assets and Liabilities:						-
(Increase) Decrease in Inventory		(15,553)		15,553		-
Decrease in prepaids		(7,010)		-		(7,010)
Increase in accrued expenses		32,502		38,278		70,780
Net Cash Used by Operating Activities		(114,436)		-		(114,437)
Cash Flows from Financing Activities:
Proceeds from/(payments to) notes payable-related parties		119,095		-		119,095
Net Cash Provided by Financing Activities		119,095		-		119,095
Net Increase (Decrease) in Cash		4,659		-		4,658
Cash at Beginning of Period		-		-		-
Cash at End of Period	$	4,659	$	-	$	4,658

PLEASANT KIDS, INC (Formerly NYBD Holdings, Inc.) RESTATED STATEMENTS OF CASH FLOWS SEPTEMBER 30, 2014
		Previously
		Reported		Adjustments		As Restated
Cash Flows from Operating Activities:
Net Loss	$	(573,750)	$	(1,156,064)	$	(1,729,814)
Adjustments to reconcile net loss to net cash used in operating activities:
Interest expense		-		59,930		59,930
Stock issued for services		72,800		-		72,800
Stock issued for debt refinancing		13,650		-		13,650
Loss on assumption of debt		75,000		-		75,000
Fees on convertible notes		7,500		-		7,500
Depreciation and amortization		398		-		398
Change in fair value of derivative liability		(237,428)		1,104,322		866,894
Changes in Operating Assets and Liabilities:						-
(Increase) Decrease in Inventory		(24,007)		24,007		-
Decrease in prepaid		7,010		-		7,010
(Increase) decrease in accounts receivable		(899)		-		(899)
Increase in accrued expenses		261,800		(32,195)		229,605
Net Cash Used by Operating Activities		(397,926)		-		(397,926)
Cash Flows from Investing Activities:
Purchase of fixed assets		(3,975)		-		(3,975)
Net Cash Provided by Investing Activities		(3,975)		-		(3,975)
Cash Flows from Financing Activities:
Proceeds from loan payable		15,000		-		15,000
Stock sold for cash		52,998		-		52,998
Proceeds from Convertible notes		350,511		-		350,511
Proceeds from/(payments to) notes payable-related parties		(12,468)		1		(12,467)
Net Cash Provided by Financing Activities		406,041		1		406,042
Net Increase (Decrease) in Cash		4,140		1		4,141
Cash at Beginning of Period		4,659		-		4,658
Cash at End of Period	$	8,799	$	1	$	8,799

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NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative) - USD ($)			3 Months Ended
	Sep. 20, 2013	Feb. 27, 2013	Sep. 30, 2013	Sep. 30, 2014
Convertible notes				$ 223,925
Acquire Next Group Holdings, Inc.
Share issued as per share exchange agreement		28,500,000
Acquired percentage		100.00%
Common Stock
Stock issued on share exchange, Shares			1,000
Asher Enterprises Inc [Member]
Convertible notes		$ 7,500,000
Share Exchange Agreement | Series A Preferred Stock | Pleasant Kids, Inc
Stock issued on share exchange, Shares	10,000,000
Share Exchange Agreement | Common Stock | Pleasant Kids, Inc
Stock issued on share exchange, Shares	1,000
Share Exchange Agreement | Director [Member] | Series A Preferred Stock
Stock issued on share exchange, Shares	2,000,000
Shares repurchased from director	100,000
Share Exchange Agreement | Director [Member] | Common Stock
Shares repurchased from director	13,000,000

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NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	Sep. 30, 2014 USD ($)
Convertible notes payable	$ 223,925
Carrying Value
Embedded derivative liabilities	1,114,649
Total	1,114,647
Fair Value Level 1
Embedded derivative liabilities	0
Total	0
Fair Value Level 2
Embedded derivative liabilities	0
Total	0
Fair Value Level 3
Embedded derivative liabilities	1,114,647
Total	$ 1,114,647

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NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	12 Months Ended
	Sep. 30, 2014 USD ($) shares
Convertible notes outstanding | $	$ 223,925
Property and Equipment | Maximum
Estimated useful life	5 years
Property and Equipment | Minimum
Estimated useful life	3 years
Four Convertible Notes
Antidilutive securities excluded from computation of earnings per share | shares	1,520,000,000

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NOTE 5 - NOTES PAYABLE - Fair Value Derivative Liability (Details) - USD ($)	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Fair Value of Embedded Derivative Liabilities
Line of Credit Facility [Line Items]
Derivative Liabilities, instant	$ 1,114,697	$ 645,418
Addition
Line of Credit Facility [Line Items]
Derivative Liabilities, duration	281,256
Settlement
Line of Credit Facility [Line Items]
Derivative Liabilities, duration	(457,393)
Changes in fair value of derivative liabilities
Line of Credit Facility [Line Items]
Derivative Liabilities, duration	$ 645,416

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NOTE 5 - NOTES PAYABLE - Valuation Assumptions (Details) - $ / shares	3 Months Ended	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2014
Note 5 - Notes Payable Tables
Annual dividend yield	$ 0	$ 0
Expected life (years) of, Max	9 months	10 months
Expected life (years) of, Min	0 years	0 years
Risk-free interest rate, Max	10.00%	10.00%
Risk-free interest rate, Min	10.00%	10.00%
Expected volatility, Max	465.60%	350.40%
Expected volatility, Min	465.60%	350.40%

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NOTE 5 - NOTES PAYABLE (Details Narrative) - USD ($)				2 Months Ended		3 Months Ended	12 Months Ended
	Jul. 18, 2013	May. 09, 2013	Mar. 19, 2013	Nov. 30, 2015	Dec. 31, 2014	Sep. 30, 2013	Sep. 30, 2014
Line of Credit Facility [Line Items]
Interest rate of convertible promissory note						8.00%
Amount due to Asher Enterprises for the last two notes						$ 259,500
Amount due to KBM Worldwide and LG						159,500
Debt conversion converted instrument shares issued				9,350,719	1,102,400,000
Debt conversion original debt amount				$ 155,450	$ 53,000	$ 584,751	$ 584,751
Convertible Promissory Note to Asher Enterprises Inc - March 19, 2013
Line of Credit Facility [Line Items]
Convertible promissory note, principal amount			$ 153,500
Interest rate of convertible promissory note			8.00%
Convertible promissory note due date			Dec. 22, 2013
Debt conversion terms			The Note is convertible into the Company's common stock commencing one hundred eighty (180) days from the date of issuance at a conversion price equal to 58% of the Market Price of the Company's common stock on the date of conversion.Market Price is defined in the Note as the average of the lowest three (3) trading prices for the Company's common stock during the ten (10) trading days prior to the conversion date.
Debt payment terms			The Company has the right to prepay the Note at any time from the date of issuance until the 180th day the Note was issued at an amount equal to130% to150% (depending on the time period paid) of the then outstanding principal amount of the Note, including accrued and unpaid interest due on the prepayment date.
Convertible Promissory Note to Asher Enterprises Inc - May 9, 2013
Line of Credit Facility [Line Items]
Convertible promissory note, principal amount		$ 53,000
Interest rate of convertible promissory note		8.00%
Convertible promissory note due date		Feb. 13, 2014
Debt conversion terms		The Note is convertible into the Company's common stock commencing one hundred eighty (180) days from the date of issuance at a conversion price equal to 58% of the Market Price of the Company's common stock on the date of conversion. "Market Price" is defined in the Note as the average of the lowest three (3) trading prices for the Company's common stock during the ten (10) trading days prior to the conversion date.
Debt payment terms		The Company has the right to prepay the Note at any time from the date of issuance until the 180th day the Note was issued at an amount equal to130% to150% (depending on the time period paid)of the then outstanding principal amount of the Note, including accrued and unpaid interst due on the prepayment date.
Convertible Promissory Note to Asher Enterprises Inc - July 17, 2013
Line of Credit Facility [Line Items]
Convertible promissory note, principal amount	$ 53,000
Interest rate of convertible promissory note	8.00%
Convertible promissory note due date	Apr. 22, 2014
Debt conversion terms	The Note is convertible into the Company's common stock commencing one hundred eighty (180) days from the date of issuance at a conversion price equal to 45% of the Market Price of the Company's common stock on the date of conversion. Market Price is defined in the Note as the average of the lowest three (3) trading prices for the Company's common stock during the ten (30) trading days prior to the conversion date.
Debt payment terms	The Company has the right to prepay the Note at any time from the date of issuance until the 180th day the Note was issued at an amount equal to150% of the then outstanding principal amount of the Note, including accrued and unpaid interest due on the prepayment date.

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NOTE 6 - ACCRUED SALARY (Details) - USD ($)	Sep. 30, 2014	Sep. 30, 2013
Note 6 - Accrued Salary Details Narrative
Robert Rico	$ 99,697	$ 14,583
Calvin Lewis	75,418	12,500
Franjose Yglesias-Bertheau	45,025	10,417
Kenneth Wiedrich	4,000	0
Total	$ 224,140	$ 37,500

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NOTE 6 - ACCRUED SALARY (Details Narrative)	12 Months Ended
	Sep. 30, 2014 USD ($)
Note 6 - Accrued Salary Details Narrative
Robert Rico annual salary	$ 175,000
Calvin Lewis annual salary	$ 150,000
Rico and Lewis employment contract term	5 years
Rico and Lewis bonus percent of sales annually	2.00%
Wiedrich monthly salary	$ 2,000

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NOTE 7 - SHAREHOLDER CONVERTIBLE NOTE (Details Narrative) - USD ($)	Sep. 30, 2014	Sep. 30, 2013
Shareholder loan	$ 106,627	$ 119,095
Interest rate		8.00%
Convertible note issued for a percent of shareholder loan, percent		50.00%
Calvin Lewis
Shareholder loan	15,744	$ 21,202
Robert Rico
Shareholder loan	$ 90,883	$ 97,893

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NOTE 8 - RELATED PARTY TRANSACTIONS (Details Narrative) - Two Officers of the Company - USD ($)	3 Months Ended
	Sep. 30, 2013	Sep. 30, 2014
Related Party Transaction [Line Items]
Shareholder loan balance		$ 106,627
Convertible Duration	180 days
Convertible rate compared to market price, percent	50.00%

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NOTE 9 - CONTINGENCY FOR LEGAL SETTLEMENT (Details Narrative)	12 Months Ended
	Sep. 30, 2014 USD ($)
Notes to Financial Statements
Judgment against company	$ 622,968
Judgment against company reversed	622,968
Owed on settlement	$ 45,025

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NOTE 10 - STOCKHOLDERS' EQUITY (Details) - shares			1 Months Ended	2 Months Ended		3 Months Ended		12 Months Ended
	Nov. 10, 2015	May. 08, 2013	Jul. 31, 2013	Nov. 30, 2015	Dec. 31, 2014	Sep. 30, 2013	Jun. 30, 2013	Sep. 30, 2014	Sep. 29, 2014
Class of Stock [Line Items]
Shares issued for debt				9,350,719	1,102,400,000
Oct thru Sep 2014 - shares issued for services	7,000,002	100,000
Common Stock [Member]
Class of Stock [Line Items]
Balance, shares								74,207,359
Shares issued for debt			3,553,571				30,207,226	3,176,946,873
September 20, 2013 - shares issued for share exchange						1,000
September 20, 2013 - shares cancelled for share exchange						(13,000,000)
Oct thru Sep 2014 - shares issued for services								13,000,000	13,000,000
Oct thru Sep 2014 - shares issued for stock payable									23,000,000
Oct thru Sep 2014 - shares issued for debt refinancing									3,500,000
Oct thru Sep 2014 - shares issued for debt reduction									3,176,946,873
Oct thru Sep 2014 - shares issued for cash									150,000,000
Oct thru Sep 2014 - shares issued for conversion of preferred stock									42,000,000
Balance, shares						74,207,359		3,482,654,232
Preferred Stock [Member]
Class of Stock [Line Items]
Balance, shares								10,000,000
Shares issued for debt								0
Oct thru Sep 2014 - shares issued for services								0
Oct thru Sep 2014 - shares issued for conversion of preferred stock									(1,680,000)
Balance, shares						10,000,000		8,320,000

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NOTE 10 - STOCKHOLDERS' EQUITY (Details Narrative) - USD ($)				2 Months Ended		3 Months Ended	12 Months Ended
	Nov. 10, 2015	May. 08, 2013	Apr. 01, 2013	Nov. 30, 2015	Dec. 31, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 20, 2014
Preferred stock shares authorized						10,000,000	10,000,000
Preferred stock shares issued for services rendered	7,000,002	100,000
Preferred stock conversion terms			The Series A Preferred Stock shall for a period of 48 months from the date of issuance, be convertible in aggregate into that number of fully paid and non-assessable shares of the common stock of the Corporation, equal to seventy-five percent (75%) of the post conversion issued and outstanding common stock of the Corporation on the date of conversion.
Increase in common stock shares authorized						750,000,000	750,000,000
Common stock par value						$ 0.001	$ 0.001
Debt conversion converted instrument shares issued				9,350,719	1,102,400,000
Debt conversion original debt amount				$ 155,450	$ 53,000	$ 584,751	$ 584,751
Debt conversion accrued interest portion				$ 4,711	$ 2,120
Common stock not yet issued								23,000,000
Stock payable						$ 48,300	$ 0	$ 48,300
Pleasant Kids, Inc | Share Exchange Agreement | Stock Payable
Common stock not yet issued						1,000
Stock payable						$ 1

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NOTE 11 - INCOME TAXES - Valuation Allowance (Details) - USD ($)	3 Months Ended	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2014
Income Tax Disclosure [Abstract]
Federal	$ 67,719	$ 324,105
Deferred:
Increase in valuation allowance	(67,719)	(324,105)
Income tax provision	$ 0	$ 0

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NOTE 11 - INCOME TAXES - Income Tax Provision (Details) - USD ($)	3 Months Ended	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2014
Income Tax Disclosure [Abstract]
"Expected" income tax benefit	$ (178,207)	$ (852,908)
Other	178,207	852,908
Income tax provision	$ 0	$ 0

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NOTE 11 - INCOME TAXES - Federal Rate (Details) - USD ($)	3 Months Ended	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2014
Deferred tax assets:
Inventory reserves	$ 0	$ 0
Section 263a adjustment	0	0
Allowances for bad debts and returns	0	0
Accrued expenses	70,781	241,767
Asset valuation reserve	0	0
State net operating loss carry forward	0	0
Other	0	0
Total deferred tax assets	70,781	241,767
Valuation allowance	$ (70,781)	$ (241,767)

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NOTE 12 - RESTATEMENT - Restated Balance Sheets 2014 (Details) - USD ($)	Sep. 30, 2014	Sep. 20, 2014	Sep. 30, 2013	Jul. 14, 2013
Current Assets
Cash	$ 8,799		$ 4,658	$ 0
Inventory	0		0
Total Current Assets	9,698		11,668
FIXED ASSETS
Property, plant, and equipment, net of depreciation	3,577		0
Total Fixed Assets	3,577		0
TOTAL ASSETS	13,275		11,668
Current Liabilities
Accrued expense	16,882		23,915
Accrued interest	745		9,366
Accrued salary	224,140		37,500
Loan payable	13,260		0
Convertible notes payable, net of debt discount	223,925		128,464
Derivative liability	1,114,697		645,418
TOTAL CURRENT LIABILITIES	1,593,649		844,663
Stockholders' Deficit
Common stock payable	0	$ 48,300	48,300
Preferred stock, authorized 10,000,000 shares, series A, $0.001 par value 8,320,000 issued and outstanding as of September 30, 2014	8,320		10,000
Common stock, authorized 750,000,000 shares, $0.001 par value, 3,842,654,232 issued and outstanding as of September 30, 2014	3,482,654		74,206
Additional paid in capital	(2,768,038)		(392,007)
Accumulated deficit	(2,303,310)		(573,494)
TOTAL STOCKHOLDERS' DEFICIT	(1,580,374)		(832,996)	0
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	13,275		11,668
Previously Reported
Current Assets
Cash	8,799		4,659	0
Inventory	39,560		15,553
Accounts receivable, net	899
Total Current Assets	49,258		27,222
FIXED ASSETS
Property, plant, and equipment, net of depreciation	3,577
Total Fixed Assets	3,577
TOTAL ASSETS	52,835		27,222
Current Liabilities
Accrued expense	16,882		23,915
Accrued interest	3,402		8,587
Accrued salary	186,641		0
Loan payable	13,260
Shareholder loan	106,627		119,095
Convertible notes payable, net of debt discount	159,500		259,500
Derivative liability	1,057,005		1,423,998
TOTAL CURRENT LIABILITIES	1,543,317		1,835,095
Total Liabilities	1,543,317		1,835,095
Stockholders' Deficit
Common stock payable			48,301
Preferred stock, authorized 10,000,000 shares, series A, $0.001 par value 8,320,000 issued and outstanding as of September 30, 2014	8,320		10,000
Common stock, authorized 750,000,000 shares, $0.001 par value, 3,842,654,232 issued and outstanding as of September 30, 2014	3,482,654		74,206
Additional paid in capital	(2,859,333)		(392,007)
Accumulated deficit	(2,122,123)		(1,548,373)
TOTAL STOCKHOLDERS' DEFICIT	(1,490,482)		(1,807,873)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	52,835		27,222
Adjustments
Current Assets
Cash	1		0	0
Inventory	(39,560)		(15,553)
Accounts receivable, net	0
Total Current Assets	(39,560)		(15,554)
FIXED ASSETS
Property, plant, and equipment, net of depreciation	0
Total Fixed Assets	0
TOTAL ASSETS	(39,560)		(15,554)
Current Liabilities
Accrued expense	(1)		0
Accrued interest	(2,657)		779
Accrued salary	37,500		37,500
Loan payable	0
Shareholder loan	(106,627)		(119,095)
Convertible notes payable, net of debt discount	64,425		(131,036)
Derivative liability	57,692		(778,580)
TOTAL CURRENT LIABILITIES	50,332		(990,432)
Total Liabilities	50,332		(990,432)
Stockholders' Deficit
Common stock payable			(1)
Preferred stock, authorized 10,000,000 shares, series A, $0.001 par value 8,320,000 issued and outstanding as of September 30, 2014	0		0
Common stock, authorized 750,000,000 shares, $0.001 par value, 3,842,654,232 issued and outstanding as of September 30, 2014	0		0
Additional paid in capital	91,295		0
Accumulated deficit	(181,187)		974,879
TOTAL STOCKHOLDERS' DEFICIT	(89,892)		974,878
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	(39,560)		(15,554)
As Restated
Current Assets
Cash	8,799		4,658	$ 0
Inventory	0		0
Accounts receivable, net	899
Total Current Assets	9,698		11,668
FIXED ASSETS
Property, plant, and equipment, net of depreciation	3,577
Total Fixed Assets	3,577
TOTAL ASSETS	13,275		11,668
Current Liabilities
Accrued expense	16,882		23,915
Accrued interest	745		9,366
Accrued salary	224,140		37,500
Loan payable	13,260
Shareholder loan	0		0
Convertible notes payable, net of debt discount	223,925		128,464
Derivative liability	1,114,697		645,418
TOTAL CURRENT LIABILITIES	1,593,649		844,663
Total Liabilities	1,593,649		844,663
Stockholders' Deficit
Common stock payable			48,300
Preferred stock, authorized 10,000,000 shares, series A, $0.001 par value 8,320,000 issued and outstanding as of September 30, 2014	8,320		10,000
Common stock, authorized 750,000,000 shares, $0.001 par value, 3,842,654,232 issued and outstanding as of September 30, 2014	3,482,654		74,206
Additional paid in capital	(2,768,038)		(392,007)
Accumulated deficit	(2,303,310)		(573,494)
TOTAL STOCKHOLDERS' DEFICIT	(1,580,374)		(832,995)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 13,275		$ 11,668

XML

NOTE 12 - RESTATEMENT - Restated Statements of Operations 2014 (Details) - USD ($)	3 Months Ended	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2014
Revenues	$ 0	$ 5,246
Cost of Revenues	15,553	46,071
Gross Profit	(15,553)	40,825
Operating Expenses:
Consulting fees	0	65,175
Professional services	28,586	115,228
Officer compensation	37,500	385,962
General and administrative expense	87,264	120,788
Total Operating Expenses	153,350	687,153
(Loss) from continuing operations	(153,350)	(727,978)
Other Income (Expense):
Interest expense	0	59,930
Loss on assumption of debt	0	(75,000)
Change in fair value of embedded derivative liability	(114,191)	(363,514)
Derivative expense	(281,096)	(503,392)
Total other (income) and expense	(1,404,591)	(1,001,836)
Net (loss) before income taxes	(573,494)	(1,729,814)
Income taxes	0	0
Net (Loss)	(573,494)	(1,729,814)
Previously Reported
Revenues	0	5,246
Cost of Revenues	0	10,164
Gross Profit	0	(4,918)
Operating Expenses:
Consulting fees		65,175
Professional services	28,586	115,228
Officer compensation	0	385,962
General and administrative expense	87,264	132,691
Total Operating Expenses	115,850	699,056
(Loss) from continuing operations	(115,850)	(703,974)
Other Income (Expense):
Interest expense	(8,587)	(32,204)
Loss on assumption of debt		(75,000)
Loss on inventory adjustment	0	0
Change in fair value of embedded derivative liability	0	0
Derivative expense	(1,423,998)	237,428
Total other (income) and expense	(1,432,523)	130,224
Net (loss) before income taxes	(1,548,373)	(573,750)
Income taxes	0	0
Net (Loss)	(1,548,373)	(573,750)
Adjustments
Revenues	0	0
Cost of Revenues	0	(5,776)
Gross Profit	0	5,776
Operating Expenses:
Consulting fees		0
Professional services	0	0
Officer compensation	37,500	0
General and administrative expense	0	(11,903)
Total Operating Expenses	37,500	(11,903)
(Loss) from continuing operations	(37,500)	17,679
Other Income (Expense):
Interest expense	(779)	(27,726)
Loss on assumption of debt		0
Loss on inventory adjustment	(15,553)	(41,683)
Change in fair value of embedded derivative liability	(114,191)	(363,514)
Derivative expense	1,142,902	(740,820)
Total other (income) and expense	1,012,379	(1,173,743)
Net (loss) before income taxes	974,879	(1,156,064)
Income taxes	0	0
Net (Loss)	974,879	(1,156,064)
As Restated
Revenues	0	5,246
Cost of Revenues	0	4,388
Gross Profit	0	858
Operating Expenses:
Consulting fees		65,175
Professional services	28,586	115,228
Officer compensation	37,500	385,962
General and administrative expense	87,264	120,788
Total Operating Expenses	153,350	687,153
(Loss) from continuing operations	(153,350)	(686,295)
Other Income (Expense):
Interest expense	(9,366)	59,930
Loss on assumption of debt		(75,000)
Loss on inventory adjustment	(15,553)	(41,683)
Change in fair value of embedded derivative liability	(114,191)	(363,514)
Derivative expense	(281,096)	(503,392)
Total other (income) and expense	(420,144)	(1,043,519)
Net (loss) before income taxes	(573,494)	(1,729,814)
Income taxes	0	0
Net (Loss)	$ (573,494)	$ (1,729,814)

XML

NOTE 12 - RESTATEMENT - Restated Statements Of Cash Flows 2014 (Details) - USD ($)	3 Months Ended	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2014
Cash Flows from Operating Activities:
Net Loss	$ (573,494)	$ (1,729,814)
Adjustments to Reconcile Net Loss to Net Cash Used by Operations:
Interest expense	(9,366)	(59,930)
Stock issued for services	0	72,800
Stock issued for debt refinancing	0	13,650
Loss on assumption of debt	0	75,000
Fees on convertible notes	0	7,500
Depreciation and amortization	0	398
Change in fair value of derivative liability	114,191	363,514
Changes in Operating Assets and Liabilities:
(Increase) Decrease in Inventory	0	0
Accounts receivable	0	(899)
Decrease in prepaids	7,010	(7,010)
Increase in accrued expenses	70,781	241,767
Net Cash Used by Operating Activities	(512,363)	(397,927)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of fixed assets	0	(3,975)
NET CASH PROVIDED BY INVESTING ACTIVITIES	0	(3,975)
Cash Flows from Financing Activities:
Proceeds from loan payable	0	15,000
Stock sold for cash	0	52,998
Proceeds from convertible notes payable	0	350,511
Proceeds from/(payments to) notes payable-related parties	119,095	(12,467)
NET CASH PROVIDED BY FROM FINANCING ACTIVITIES	119,095	406,042
NET INCREASE IN CASH AND CASH EQUIVALENTS	4,658	4,141
Cash at Beginning of Period	0	4,658
Cash at End of Period	4,658	8,799
Previously Reported
Cash Flows from Operating Activities:
Net Loss	(1,548,373)	(573,750)
Adjustments to Reconcile Net Loss to Net Cash Used by Operations:
Interest expense		0
Stock issued for services		72,800
Stock issued for debt refinancing		13,650
Loss on assumption of debt		75,000
Fees on convertible notes		7,500
Depreciation and amortization		398
Change in fair value of derivative liability	1,423,998	(237,428)
Changes in Operating Assets and Liabilities:
(Increase) Decrease in Inventory	(15,553)	(24,007)
Accounts receivable		(899)
Decrease in prepaids	(7,010)	7,010
Increase in accrued expenses	32,502	261,800
Net Cash Used by Operating Activities	(114,436)	(397,926)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of fixed assets		(3,975)
NET CASH PROVIDED BY INVESTING ACTIVITIES		(3,975)
Cash Flows from Financing Activities:
Proceeds from loan payable		15,000
Stock sold for cash		52,998
Proceeds from convertible notes payable		350,511
Proceeds from/(payments to) notes payable-related parties	119,095	(12,468)
NET CASH PROVIDED BY FROM FINANCING ACTIVITIES	119,095	406,041
NET INCREASE IN CASH AND CASH EQUIVALENTS	4,659	4,140
Cash at Beginning of Period	0	4,659
Cash at End of Period	4,659	8,799
Adjustments
Cash Flows from Operating Activities:
Net Loss	974,879	(1,156,064)
Adjustments to Reconcile Net Loss to Net Cash Used by Operations:
Interest expense		59,930
Stock issued for services		0
Stock issued for debt refinancing		0
Loss on assumption of debt		0
Fees on convertible notes		0
Depreciation and amortization		0
Change in fair value of derivative liability	(1,028,711)	1,104,322
Changes in Operating Assets and Liabilities:
(Increase) Decrease in Inventory	15,553	24,007
Accounts receivable		0
Decrease in prepaids	0	0
Increase in accrued expenses	38,278	(32,195)
Net Cash Used by Operating Activities	0	0
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of fixed assets		0
NET CASH PROVIDED BY INVESTING ACTIVITIES		0
Cash Flows from Financing Activities:
Proceeds from loan payable		0
Stock sold for cash		0
Proceeds from convertible notes payable		0
Proceeds from/(payments to) notes payable-related parties	0	0
NET CASH PROVIDED BY FROM FINANCING ACTIVITIES	0	1
NET INCREASE IN CASH AND CASH EQUIVALENTS	0	1
Cash at Beginning of Period	0	0
Cash at End of Period	0	1
As Restated
Cash Flows from Operating Activities:
Net Loss	(573,494)	(1,729,814)
Adjustments to Reconcile Net Loss to Net Cash Used by Operations:
Interest expense		59,930
Stock issued for services		72,800
Stock issued for debt refinancing		13,650
Loss on assumption of debt		75,000
Fees on convertible notes		7,500
Depreciation and amortization		398
Change in fair value of derivative liability	395,287	866,894
Changes in Operating Assets and Liabilities:
(Increase) Decrease in Inventory	0	0
Accounts receivable		(899)
Decrease in prepaids	(7,010)	7,010
Increase in accrued expenses	70,780	229,605
Net Cash Used by Operating Activities	(114,437)	(397,926)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of fixed assets		(3,975)
NET CASH PROVIDED BY INVESTING ACTIVITIES		(3,975)
Cash Flows from Financing Activities:
Proceeds from loan payable		15,000
Stock sold for cash		52,998
Proceeds from convertible notes payable		350,511
Proceeds from/(payments to) notes payable-related parties	119,095	(12,467)
NET CASH PROVIDED BY FROM FINANCING ACTIVITIES	119,095	406,042
NET INCREASE IN CASH AND CASH EQUIVALENTS	4,658	4,141
Cash at Beginning of Period	0	4,658
Cash at End of Period	$ 4,658	$ 8,799

XML

NOTE 12 - RESTATEMENT - Restated Balance Sheets 2013 (Details) - USD ($)	Sep. 30, 2014	Sep. 20, 2014	Sep. 30, 2013	Jul. 14, 2013
Current Assets
Cash	$ 8,799		$ 4,658	$ 0
Inventory	0		0
Prepaid expense	0		7,010
Total Current Assets	9,698		11,668
TOTAL ASSETS	13,275		11,668
Current Liabilities
Accrued payable & accrued expense	16,882		23,915
Accrued interest	745		9,366
Accrued salary	224,140		37,500
Convertible notes payable, net of debt discount	223,925		128,464
Derivative liability	1,114,697		645,418
TOTAL CURRENT LIABILITIES	1,593,649		844,663
Stockholders' Deficit
Common stock payable	0	$ 48,300	48,300
Preferred stock, authorized 10,000,000 shares, series A, $0.001 par valu10,000,000 issued and outstanding as of September 30, 2013	8,320		10,000
Common stock, authorized 750,000,000 shares, $0.001 par value, 74,206,359 issued and outstanding as of September 30, 2013	3,482,654		74,206
Additional paid in capital	(2,768,038)		(392,007)
Accumulated deficit	(2,303,310)		(573,494)
TOTAL STOCKHOLDERS' DEFICIT	(1,580,374)		(832,996)	0
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	13,275		11,668
Previously Reported
Current Assets
Cash	8,799		4,659	0
Inventory	39,560		15,553
Prepaid expense			7,010
Total Current Assets	49,258		27,222
TOTAL ASSETS	52,835		27,222
Current Liabilities
Accrued payable & accrued expense	16,882		23,915
Accrued interest	3,402		8,587
Accrued salary	186,641		0
Shareholder loan	106,627		119,095
Convertible notes payable, net of debt discount	159,500		259,500
Derivative liability	1,057,005		1,423,998
TOTAL CURRENT LIABILITIES	1,543,317		1,835,095
Total Liabilities	1,543,317		1,835,095
Stockholders' Deficit
Common stock payable			48,301
Preferred stock, authorized 10,000,000 shares, series A, $0.001 par valu10,000,000 issued and outstanding as of September 30, 2013	8,320		10,000
Common stock, authorized 750,000,000 shares, $0.001 par value, 74,206,359 issued and outstanding as of September 30, 2013	3,482,654		74,206
Additional paid in capital	(2,859,333)		(392,007)
Accumulated deficit	(2,122,123)		(1,548,373)
TOTAL STOCKHOLDERS' DEFICIT	(1,490,482)		(1,807,873)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	52,835		27,222
Adjustments
Current Assets
Cash	1		0	0
Inventory	(39,560)		(15,553)
Prepaid expense			0
Total Current Assets	(39,560)		(15,554)
TOTAL ASSETS	(39,560)		(15,554)
Current Liabilities
Accrued payable & accrued expense	(1)		0
Accrued interest	(2,657)		779
Accrued salary	37,500		37,500
Shareholder loan	(106,627)		(119,095)
Convertible notes payable, net of debt discount	64,425		(131,036)
Derivative liability	57,692		(778,580)
TOTAL CURRENT LIABILITIES	50,332		(990,432)
Total Liabilities	50,332		(990,432)
Stockholders' Deficit
Common stock payable			(1)
Preferred stock, authorized 10,000,000 shares, series A, $0.001 par valu10,000,000 issued and outstanding as of September 30, 2013	0		0
Common stock, authorized 750,000,000 shares, $0.001 par value, 74,206,359 issued and outstanding as of September 30, 2013	0		0
Additional paid in capital	91,295		0
Accumulated deficit	(181,187)		974,879
TOTAL STOCKHOLDERS' DEFICIT	(89,892)		974,878
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	(39,560)		(15,554)
As Restated
Current Assets
Cash	8,799		4,658	$ 0
Inventory	0		0
Prepaid expense			7,010
Total Current Assets	9,698		11,668
TOTAL ASSETS	13,275		11,668
Current Liabilities
Accrued payable & accrued expense	16,882		23,915
Accrued interest	745		9,366
Accrued salary	224,140		37,500
Shareholder loan	0		0
Convertible notes payable, net of debt discount	223,925		128,464
Derivative liability	1,114,697		645,418
TOTAL CURRENT LIABILITIES	1,593,649		844,663
Total Liabilities	1,593,649		844,663
Stockholders' Deficit
Common stock payable			48,300
Preferred stock, authorized 10,000,000 shares, series A, $0.001 par valu10,000,000 issued and outstanding as of September 30, 2013	8,320		10,000
Common stock, authorized 750,000,000 shares, $0.001 par value, 74,206,359 issued and outstanding as of September 30, 2013	3,482,654		74,206
Additional paid in capital	(2,768,038)		(392,007)
Accumulated deficit	(2,303,310)		(573,494)
TOTAL STOCKHOLDERS' DEFICIT	(1,580,374)		(832,995)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 13,275		$ 11,668

XML

NOTE 12 - RESTATEMENT - Restated Statements of Operations 2013 (Details) - USD ($)	3 Months Ended	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2014
Revenues	$ 0	$ 5,246
Cost of Revenues	15,553	46,071
Gross Profit	(15,553)	40,825
Operating Expenses:
Professional services	28,586	115,228
Officer compensation	37,500	385,962
General and administrative expense	87,264	120,788
Total Operating Expenses	153,350	687,153
(Loss) from continuing operations	(153,350)	(727,978)
Other Income (Expense):
Interest expense	0	59,930
Other income	62	0
Change in fair value of embedded derivative liability	(114,191)	(363,514)
Derivative expense	(281,096)	(503,392)
Total other (income) and expense	(1,404,591)	(1,001,836)
Net (loss) before income taxes	(573,494)	(1,729,814)
Income taxes	0	0
Net (Loss)	(573,494)	(1,729,814)
Previously Reported
Revenues	0	5,246
Cost of Revenues	0	10,164
Gross Profit	0	(4,918)
Operating Expenses:
Professional services	28,586	115,228
Officer compensation	0	385,962
General and administrative expense	87,264	132,691
Total Operating Expenses	115,850	699,056
(Loss) from continuing operations	(115,850)	(703,974)
Other Income (Expense):
Interest expense	(8,587)	(32,204)
Other income	62
Loss on inventory adjustment	0	0
Change in fair value of embedded derivative liability	0	0
Derivative expense	(1,423,998)	237,428
Total other (income) and expense	(1,432,523)	130,224
Net (loss) before income taxes	(1,548,373)	(573,750)
Income taxes	0	0
Net (Loss)	(1,548,373)	(573,750)
Adjustments
Revenues	0	0
Cost of Revenues	0	(5,776)
Gross Profit	0	5,776
Operating Expenses:
Professional services	0	0
Officer compensation	37,500	0
General and administrative expense	0	(11,903)
Total Operating Expenses	37,500	(11,903)
(Loss) from continuing operations	(37,500)	17,679
Other Income (Expense):
Interest expense	(779)	(27,726)
Other income	0
Loss on inventory adjustment	(15,553)	(41,683)
Change in fair value of embedded derivative liability	(114,191)	(363,514)
Derivative expense	1,142,902	(740,820)
Total other (income) and expense	1,012,379	(1,173,743)
Net (loss) before income taxes	974,879	(1,156,064)
Income taxes	0	0
Net (Loss)	974,879	(1,156,064)
As Restated
Revenues	0	5,246
Cost of Revenues	0	4,388
Gross Profit	0	858
Operating Expenses:
Professional services	28,586	115,228
Officer compensation	37,500	385,962
General and administrative expense	87,264	120,788
Total Operating Expenses	153,350	687,153
(Loss) from continuing operations	(153,350)	(686,295)
Other Income (Expense):
Interest expense	(9,366)	59,930
Other income	62
Loss on inventory adjustment	(15,553)	(41,683)
Change in fair value of embedded derivative liability	(114,191)	(363,514)
Derivative expense	(281,096)	(503,392)
Total other (income) and expense	(420,144)	(1,043,519)
Net (loss) before income taxes	(573,494)	(1,729,814)
Income taxes	0	0
Net (Loss)	$ (573,494)	$ (1,729,814)

XML

NOTE 12 - RESTATEMENT - Restated Statements Of Cash Flows 2013 (Details) - USD ($)	3 Months Ended	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2014
Cash Flows from Operating Activities:
Net Loss	$ (573,494)	$ (1,729,814)
Adjustments to Reconcile Net Loss to Net Cash Used by Operations:
Change in fair value of derivative liability	114,191	363,514
Changes in Operating Assets and Liabilities:
(Increase) Decrease in Inventory	0	0
Decrease in prepaids	7,010	(7,010)
Increase in accrued expenses	70,781	241,767
Net Cash Used by Operating Activities	(512,363)	(397,927)
Cash Flows from Financing Activities:
Proceeds from/(payments to) notes payable-related parties	119,095	(12,467)
NET CASH PROVIDED BY FROM FINANCING ACTIVITIES	119,095	406,042
NET INCREASE IN CASH AND CASH EQUIVALENTS	4,658	4,141
Cash at Beginning of Period	0	4,658
Cash at End of Period	4,658	8,799
Previously Reported
Cash Flows from Operating Activities:
Net Loss	(1,548,373)	(573,750)
Adjustments to Reconcile Net Loss to Net Cash Used by Operations:
Change in fair value of derivative liability	1,423,998	(237,428)
Changes in Operating Assets and Liabilities:
(Increase) Decrease in Inventory	(15,553)	(24,007)
Decrease in prepaids	(7,010)	7,010
Increase in accrued expenses	32,502	261,800
Net Cash Used by Operating Activities	(114,436)	(397,926)
Cash Flows from Financing Activities:
Proceeds from/(payments to) notes payable-related parties	119,095	(12,468)
NET CASH PROVIDED BY FROM FINANCING ACTIVITIES	119,095	406,041
NET INCREASE IN CASH AND CASH EQUIVALENTS	4,659	4,140
Cash at Beginning of Period	0	4,659
Cash at End of Period	4,659	8,799
Adjustments
Cash Flows from Operating Activities:
Net Loss	974,879	(1,156,064)
Adjustments to Reconcile Net Loss to Net Cash Used by Operations:
Change in fair value of derivative liability	(1,028,711)	1,104,322
Changes in Operating Assets and Liabilities:
(Increase) Decrease in Inventory	15,553	24,007
Decrease in prepaids	0	0
Increase in accrued expenses	38,278	(32,195)
Net Cash Used by Operating Activities	0	0
Cash Flows from Financing Activities:
Proceeds from/(payments to) notes payable-related parties	0	0
NET CASH PROVIDED BY FROM FINANCING ACTIVITIES	0	1
NET INCREASE IN CASH AND CASH EQUIVALENTS	0	1
Cash at Beginning of Period	0	0
Cash at End of Period	0	1
As Restated
Cash Flows from Operating Activities:
Net Loss	(573,494)	(1,729,814)
Adjustments to Reconcile Net Loss to Net Cash Used by Operations:
Change in fair value of derivative liability	395,287	866,894
Changes in Operating Assets and Liabilities:
(Increase) Decrease in Inventory	0	0
Decrease in prepaids	(7,010)	7,010
Increase in accrued expenses	70,780	229,605
Net Cash Used by Operating Activities	(114,437)	(397,926)
Cash Flows from Financing Activities:
Proceeds from/(payments to) notes payable-related parties	119,095	(12,467)
NET CASH PROVIDED BY FROM FINANCING ACTIVITIES	119,095	406,042
NET INCREASE IN CASH AND CASH EQUIVALENTS	4,658	4,141
Cash at Beginning of Period	0	4,658
Cash at End of Period	$ 4,658	$ 8,799

XML

NOTE 12 - RESTATEMENT (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2014
Equity [Abstract]
Overstated loss	$ 974,879	$ (1,104,334)

XML

NOTE 13 - SUBSEQUENT EVENT (Details Narrative) - USD ($)			2 Months Ended		3 Months Ended		12 Months Ended
	Nov. 10, 2015	May. 08, 2013	Nov. 30, 2015	Dec. 31, 2014	Dec. 31, 2015	Sep. 30, 2013	Sep. 30, 2015	Sep. 30, 2014	Dec. 28, 2015	Sep. 20, 2014
Subsequent Event [Line Items]
Debt conversion converted instrument shares issued			9,350,719	1,102,400,000
Debt conversion original debt amount			$ 155,450	$ 53,000		$ 584,751		$ 584,751
Stock payable						$ 48,300		$ 0		$ 48,300
Stock issued for services, shares	7,000,002	100,000
Debt conversion accrued interest portion			$ 4,711	$ 2,120
Common stock, shares authorized						750,000,000		750,000,000
Buyback common stock using a percent of revenue							10.00%
Convertible debt issued							$ 429,000
Consulting agreement shares issued, value	$ 856,000
Next Group Loans Receivable
Subsequent Event [Line Items]
Loan receivable					$ 384,060
Loan receivable, duration					$ 288,149
Acquire Next Group Holdings, Inc.
Subsequent Event [Line Items]
Preferred Series B shares issued to acquire subsidiary									8,600,000
Common stock issued to acquire subsidiary									177,539,180
Percent of subsidiary acquired									100.00%