10-K/A

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-K/A

Amendment #1

(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, 2015

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

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: $732,145. (This calculation is based on historical data at March 31, 2015). 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, 2015, was41,834,795.

DOCUMENTS INCORPORATED BY REFERENCE:

None.

_________________________

EXPLANATORY NOTE

_________________________

This Amendment No. 1 (this "Amendment") to the Annual Report on Form 10-K of Pleasant Kids, Inc., (the "Company") for the year ended September 30, 2015, originally filed with the U.S. Securities and Exchange Commission (the "SEC") on February 29, 2016, (the "Original Filing").

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)(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	(2)
10.8	Convertible Debenture for 20,000 dated 12/3/13 issued to JMJ Financial	(2)
10.9	Convertible Debenture for $26,000 dated 1/17/14 to Asher Enterprises	(2)
10.10	Convertible Debenture for $125,000 dated 1/17/14 to Redwood Management LLC	(2)
10.11	Convertible Debenture for $50,000 dated 1/17/14 issued to Redwood Management, LLC	(2)
10.12	Convertible Debenture for $32,500 dated 2/20/14 issued to Asher Enterprises	(2)
10.13	Convertible Debenture for $26,000 dated 3/5/14 issued to LG Capital Funding, LLC	(2)
10.14	Convertible Debenture for $53,000 dated 5/8/14 issued to KBM Worldwide, Inc.	(2)
10.15	Convertible Debenture for $22,000 dated 5/27/14 issued to LG Capital Funding, LLC	(2)
10.16	Convertible Debenture for $52,500 dated 7/3/14 issued to LG Capital Funding, LLC	(2)
10.17	Convertible Debenture for $27,500 dated 8/4/14 issued to KBM Worldwide, Inc.	(2)
10.18	Convertible Debenture for $26,500 dated 9/3/14 issued to LG Capital Funding, LLC	(2)
10.19	Convertible Debenture for $52,500 dated 12/30/14 issued to LG Capital Funding, LLC	Filed herewith
10.20	Convertible Debenture for $72,450 dated 2/13/15 issued to LG Capital Funding, LLC	Filed herewith
10.21	Convertible Debenture for $27,000 dated 4/15/15 issued to Service Trading Company LLC	Filed herewith
10.22	Convertible Debenture for $37,000 dated 7/30/15 issued to Service Trading Company LLC	Filed herewith
10.23	Convertible Debenture for $82.500 dated 8/19/15 issued to LG Capital Funding, LLC	Filed herewith
10.24	Convertible Debenture for $72,450 dated 9/21/15 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
(2) 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.  (2)  Incorporated by reference from Pleasant Kid’s Annual Report on Form 10-KSB for the Fiscal Year Ended September 30, 2014 filed on January 14, 2015.

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 14, 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

CERTIFICATION PURSUANT TO

SECTION 302 OF

THE SARBANES-OXLEY ACT OF 2002

I, Kenneth C. Wiedrich, Chief Financial Officer certify that:

(1)		I have reviewed this amended Annual Report on Form 10-K of Pleasant Kids, Inc.;
(2)		Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
(3)		Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;
(4)		The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:
		(a)	Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
		(b)	Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
		(c)	Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
		(d)	Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and
(5)		The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of registrant’s board of directors (or persons performing the equivalent functions):
		(a)	All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and
		(b)	Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.
	/s/ Kenneth C. Wiedrich
	Kenneth C. Wiedrich
	Chief Financial Officer June 14, 2016

EX-32.1

EXHIBIT 32.1

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the amended Annual Report of Pleasant Kids, Inc. (the “Company”) on Form 10-K for the period ended September 30, 2015, as filed with the Securities and Exchange Commission (the “Report”), I, Robert Rico, Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that:

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

/s/ Robert Rico

Robert Rico

Chief Executive Officer

June 14, 2016

A signed original of this certification has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.

EX-32.2

EXHIBIT 32.2

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the amended Annual Report of Pleasant Kids, Inc. (the “Company”) on Form 10-K for the period ended September 30, 2015, as filed with the Securities and Exchange Commission (the “Report”), I, Kenneth C. Wiedrich, Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that:

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

/s/ Kenneth C. Wiedrich

Kenneth C. Wiedrich

Chief Financial Officer

June 14, 2016

A signed original of this certification has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.

XML

Document and Entity Information - USD ($)	12 Months Ended
	Sep. 30, 2015	Dec. 17, 2015	Mar. 31, 2015
Document And Entity Information
Entity Registrant Name	NEXT GROUP HOLDINGS, INC.
Entity Central Index Key	0001424657
Document Type	10-K/A
Document Period End Date	Sep. 30, 2015
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			$ 732,145
Entity Common Stock, Shares Outstanding		41,834,795
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2015
Amendment description	Amendment #1

XML

Consolidated Balance Sheet - USD ($)	Sep. 30, 2015	Sep. 30, 2014
CURRENT ASSETS
Cash	$ 0	$ 8,799
Accounts receivable	0	899
Total Current Assets	0	9,698
FIXED ASSETS
Property, plant, and equipment, net of depreciation	3,361	3,577
Total Fixed Assets	3,361	3,577
Other Assets
Due from Next Group	95,591	0
TOTAL ASSETS	98,952	13,275
CURRENT LIABILITIES
Bank overdraft	3,080	0
Accrued expense	10,331	16,882
Accrued interest	15,924	745
Accrued salary	341,242	224,140
Loan payable	13,260	13,260
Convertible notes payable, net of debt discount	209,739	223,925
Derivative liability	1,875,192	1,114,697
TOTAL CURRENT LIABILITIES	2,468,767	1,593,649
STOCKHOLDERS' DEFICIT
Preferred Stock, (par value $.001, 50,000,000 Series A, authorized, 10,000,000 shares Series B authorized, 60,000,000 and 8,320,000 issued and outstanding as of September 30, 2015 and September 30, 2014 respectively	60,000	8,320
Common stock (par value $.001, 9,500,000,000 shares authorized, 17,664,074 and 6,965,334 issued and outstanding as of September 30, 2015 and September 30, 2014 respectively	17,664	6,965
Additional paid in capital	1,680,833	707,652
Accumulated deficit	(4,128,312)	(2,303,310)
TOTAL STOCKHOLDERS' DEFICIT	(2,369,815)	(1,580,373)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 98,952	$ 13,275

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Consolidated Balance Sheet (Parenthetical) - $ / shares	Sep. 30, 2015	Sep. 30, 2014
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	60,000,000	8,320,000
Preferred stock, shares outstanding	60,000,000	8,320,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	9,500,000,000	9,500,000,000
Common stock, shares issued	17,664,074	6,965,334
Common stock, shares outstanding	17,664,074	6,965,334

XML

Consolidated Statement Of Operations - USD ($)	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Income
Total Revenue	$ 4,843	$ 5,245
Cost of Revenue	15,121	4,388
Gross Profit	(10,278)	857
Operating Expenses
Consulting fees	0	65,175
Professional services	24,115	115,228
Officer compensation	356,496	385,962
General and administrative expenses	87,891	120,788
Total Operating Expenses	468,502	687,153
Loss from operations	(478,780)	(686,153)
Other Income (Expense)
Interest expense	(242,172)	(59,930)
Loss on repossessed assets	(10,166)	0
Loss on assumption of debt	0	(75,000)
Derivative expense	440,773	(503,392)
Change in fair value of embedded derivative liability	(861,169)	(363,514)
Total other income (expense)	(1,346,222)	(1,001,836)
Net Income (Loss) before income taxes	(1,825,002)	(1,729,814)
Income taxes	0	0
Net Income (Loss)	$ (1,825,002)	$ (1,729,814)
Earnings (Loss) per share; Basic and Diluted	$ (.147)	$ (2.025)
Weighted average number of shares outstanding - Basic and Diluted	12,388,020	854,247

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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 Sep. 30, 2013	10,000,000	148,415
Balance, amount at Sep. 30, 2013	$ 10,000	$ 149	$ 48,300	$ (317,949)	$ (573,496)	$ (832,995)
Stock issued for services, shares	0	26,000
Stock issued for services, amount	$ 0	$ 26	0	72,774	0	72,800
Stock issued for stock payable, shares	0	46,000
Stock issued for stock payable, amount	$ 0	$ 46	(48,300)	48,254	0	0
Stock issued for debt refinancing, shares	0	7,000
Stock issued for debt refinancing, amount	$ 0	$ 7	0	13,643	0	13,650
Stock issue for debt reduction, shares	0	6,353,920
Stock issue for debt reduction, amount	$ 0	$ 6,353	0	615,775	0	622,128
Stock issued for Cash, shares		300,000
Stock issued for Cash, amount		$ 300		52,698		52,998
Stock issued for conversion of Preferred, shares	(1,680,000)	84,000
Stock issued for conversion of Preferred, amount	$ (1,680)	$ 84		1,596
Derivative liability adjustment, shares	0	0
Derivative liability adjustment, amount	$ 0	$ 0	0	220,861	0	220,861
Net loss					(1,729,814)	$ (1,729,814)
Balance, shares at Sep. 30, 2014	8,320,000	6,965,334				6,965,334
Balance, amount at Sep. 30, 2014	$ 8,320	$ 6,965	0	707,652	(2,303,310)	$ (1,580,373)
Stock issue for debt reduction, shares		10,698,740				7,677,690
Stock issue for debt reduction, amount		$ 10,699	0	768,403		$ 779,102
Preferred stock Series A issued for payment of salary, shares	41,680,000
Preferred stock Series A issued for payment of salary, amount	$ 41,680			62,520		104,200
Preferred stock Series B issued in payment of debt, shares	10,000,000
Preferred stock Series B issued in payment of debt, amount	$ 10,000			$ 10,000		$ 20,000
Derivative liability adjustment, shares				132,258		132,258
Net loss					(1,825,002)	$ (1,825,002)
Balance, shares at Sep. 30, 2015	60,000,000	17,664,074				17,664,074
Balance, amount at Sep. 30, 2015	$ 60,000	$ 17,664	$ 0	$ 1,680,833	$ (4,128,312)	$ (2,369,815)

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Consolidated Statements Of Cash Flows - USD ($)	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Cash Flows from Operating Activities:
Net Loss	$ (1,825,002)	$ (1,729,814)
Adjustments to Reconcile Net Loss to Net Cash Used by Operations:
Interest related to debt conversion	211,095	59,930
Stock issued for services	0	72,800
Stock issued for debt refinancing	0	13,650
Loss on repossessed assets	10,166	0
Loss on assumption of debt	0	75,000
Fees on convertible notes	0	7,500
Preferred stock issued for services	6,250	0
Depreciation and amortization	4,528	398
Derivative expense	232,715	503,392
Change in fair value of derivative liability	861,169	363,514
(Increase) Decrease in:
Prepaid expense	0	7,010
Accounts receivable	899	(899)
Notes receivable	(95,591)	0
Increase (Decrease) in:
Accrued expense	230,129	229,593
Net Cash Used by Operating Activities	(363,642)	(397,927)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of fixed assets	(14,478)	(3,975)
NET CASH PROVIDED BY INVESTING ACTIVITIES	(14,478)	(3,975)
CASH FLOWS FROM FINANCING ACTIVITIES:
Cash overdraft	3,080	0
Proceeds from loan payable	0	15,000
Stock sold for cash	0	52,998
Proceeds from convertible notes payable	343,900	350,511
Proceeds from (payments to) notes payable- related parties	22,341	(12,467)
NET CASH PROVIDED BY FROM FINANCING ACTIVITIES	369,321	406,042
NET INCREASE IN CASH AND CASH EQUIVALENTS	(8,799)	4,141
CASH AND CASH EQUIVALENTS:
Cash at Beginning of Period	8,799	4,658
Cash at End of Period	0	8,799
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Interest	0	0
Income Taxes	0	0
Non-Cash Financing Activities
Stock issued for debt reduction	$ 210,500	$ 584,751

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NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS

12 Months Ended

Sep. 30, 2015

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.

Subsequent to the year ended September 30, 2015, on December 28, 2015, and effective as of August 15, 2015, the Company issued 177,539,180 shares of its restricted common stock and 8,600,000 shares of its Series B preferred stock for 100% of the issued and outstanding shares of Next Group Holdings, Inc. (NGH). The agreement was completed on December 31, 2015. All future operations of the Company will be that of NGH. The Company has requested that the Name be changed to Next Group Holdings Inc. and that its symbol be changed accordingly.

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NOTE 2 - GOING CONCERN

12 Months Ended

Sep. 30, 2015

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 the operation of NGH and its ability 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, 2015

Accounting Policies [Abstract]

NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

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

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. The Company held no cash equivalents as of September 30, 2015 and September 30, 2014.

Revenue recognition

The Company follows paragraph 605-10-S99 of the FASB Accounting Standards Codification for revenue recognition. The Company will recognize revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the product has been shipped or the services have been rendered to the customer, (iii) the sales price is fixed or determinable, and (iv) collectability is reasonably assured.

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, 2015, the Company’s inventory consisted entirely of raw materials. The value of the inventory was minimal and so all inventory was written 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.

.

Derivative Financial Instruments

Fair value accounting requires bifurcation of embedded derivative instruments such as conversion features in convertible debt or equity instruments, and measurement of their fair value for accounting purposes. In determining the appropriate fair value, the Company uses the Black-Scholes option-pricing model. In assessing the convertible debt instruments, management determines if the convertible debt host instrument is conventional convertible debt and further if there is a beneficial conversion feature requiring measurement. If the instrument is not considered conventional convertible debt under ASC 470, the Company will continue its evaluation process of these instruments as derivative financial instruments under ASC 815.

Once determined, derivative liabilities are adjusted to reflect fair value at each reporting period end, with any increase or decrease in the fair value being recorded in results of operations as an adjustment to fair value of derivatives. In addition, the fair value of freestanding derivative instruments such as warrants, are also valued using the Black-Scholes option-pricing model.

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.

The Company used Level 2 inputs for its valuation methodology for the conversion option liability in determining the fair value using the Black-Scholes option-pricing model with the following assumption inputs:

	Sep 30, 2015
Annual dividend yield		—
Expected life (years)		.01-5
Risk-free interest rate		10	%
Expected volatility		369.27	%

	Carrying Value		Fair Value Measurements at
	As of Sep 30,		Sep 30, 2015
	2015		Using Fair Value Hierarchy
	(Unaudited)		Level 1		Level 2		Level 3
Liabilities
Derivative liability		1,875,192						1875,192
Total	$	1,875,192	$	—	$	815,283	$	1,875,192

	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

For the year ended September 30, 2015 the Company recognized a loss of $861,169 on the change in fair value of derivative liabilities. For the year ended September 30, 2014 the Company recognized a loss of 363,514 on the change in fair value of derivative liabilities. As at September 30, 2015 the Company did not identify any other assets or liabilities that are required to be presented on the balance sheet at fair value in accordance with ASC 825-10.

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 12)

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, 2015, the Company is reporting $102,637 in convertible notes net of debt discount. The debt discount amounts to $217,763 and the seven convertible notes outstanding total$320,400, which if converted at the current market would result in 24,458,015 new dilutive common shares. At September 30, 2014, the Company had four convertible notes outstanding totaling $159,500 which if converted at the current stock price would result in 12,175,573 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.

Share Based Payments

The Company accounts for equity instruments issued to parties other than employees for acquiring goods or services under guidance of Sub-topic 505-50 of the FASB Accounting Standards Codification (“Sub-topic 505-50”).

Related Parties

The registrant follows subtopic 850-10 of the FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions.

Pursuant to Section 850-10-20 the Related parties include (a) affiliates of the registrant; (b) Entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section 825–10–15, to be accounted for by the equity method by the investing entity; (c) trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; (d) principal owners of the registrant; (e) management of the registrant; (f) other parties with which the registrant may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and (g) Other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests.

The financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of consolidated or combined financial statements is not required in those statements. The disclosures shall include: (a) the nature of the relationship(s) involved; (b) description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; (c) the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and (d) amounts due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement.

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NOTE 4 - ACCOUNTS RECEIVABLE

12 Months Ended

Sep. 30, 2015

Receivables [Abstract]

NOTE 4 - ACCOUNTS RECEIVABLE

NOTE 4 – ACCOUNTS RECEIVABLE

As of September 30, 2015, the Company had $29,744 of accounts receivable of which almost all are over 90 days old. The Company has determined that the receivables are uncollectable and is writing off the accounts receivable against sales. Although the product was shipped and revenue was recognized at time of shipment we are writing off against sales because of the inability to collect on these sales.

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NOTE 5 - INVENTORY

12 Months Ended

Sep. 30, 2015

Inventory Disclosure [Abstract]

NOTE 5 - INVENTORY

NOTE 5 – INVENTORY

There is no inventory stated at cost at September 30, 2015, and 2014.

The Company has also chosen to write off all of its inventory, as the Company’s inventory has very little market value.

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NOTE 6 - FIXED ASSETS

12 Months Ended

Sep. 30, 2015

Property, Plant and Equipment [Abstract]

NOTE 6 - FIXED ASSETS

NOTE 6–FIXED ASSETS

Property, plant and equipment consist of the following at June 30, 2015 and September 30, 2014:

	September 30, 2015			September 30, 2014
Property, plant and equipment	$	4,572		$	3,975
Less: accumulated depreciation		1,211	)		(398	)
Property and equipment, net	$	3,361		$	3,577

Depreciation expense for the year ended September 30, 2015 and September 30, 2014 was $1,211 and $398 respectively.

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NOTE 7 - NOTES PAYABLE

12 Months Ended

Sep. 30, 2015

Notes Payable

NOTE 7 - NOTES PAYABLE

NOTE 7 – NOTES PAYABLE

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, 2015, the balance on the note is $26,500. The Company recorded $2,277 of accrued interest pursuant to this convertible note.

On December 30, 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, which is a the back end portion of the note issued on July 3, 2014, together with accrued interest at the annual rate of 8%, is due on January 3, 2015. The Note is convertible into the Company's common stock commencing 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 year ended September 30, 2015, LG Capital converted $50,000 of this debt along with $968 of interest into 4,735,857 post reverse shares of the Company’s common stock, leaving an unpaid balance of $2,500. As of September 30, 2015 the Company recorded $3 of accrued interest pursuant to this convertible note.

On February 13, 2015, Pleasant Kids, Inc. (Formerly NYBD Holding, Inc.) sold and issued a Convertible Promissory Note to LG Capital Funding, LLC, for the principal amount of $72,450 pursuant to the terms of a Securities Purchase Agreement of even date therewith. The note contains a15% OID such that the purchase price shall be $63,000. The Note, together with accrued interest at the annual rate of 8%, is due on February 13, 2016. The Note is convertible into the Company's common stock commencing 180 days from the date of issuance at a conversion price equal to 50% 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 September 30, 2015, the balance on the note is $72,450. The Company recorded $3,636 of accrued interest pursuant to this convertible note.

On April 14, 2015, Pleasant Kids, Inc. (Formerly NYBD Holding, Inc.) sold and issued a Convertible Promissory Note to Service Trading Company, LLC, for the principal amount of $27,000 pursuant to the terms of a Securities Purchase Agreement of even date therewith. The note contains a 7% OID such that the purchase price shall be $25,000. The Note, together with accrued interest at the annual rate of 8%, is due on April 14, 2016. The Note is convertible into the Company's common stock commencing at any time from the date of issuance at a conversion price equal to 50% 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 September 30, 2015, the balance on the note is $27,000. The Company recorded $624 of accrued interest pursuant to this convertible note.

On July 30, 2015, Pleasant Kids, Inc. (Formerly NYBD Holding, Inc.) sold and issued a Convertible Promissory Note to Service Trading Company, LLC, for the principal amount of $37,000 pursuant to the terms of a Securities Purchase Agreement of even date therewith. The note contains a 5% OID such that the purchase price shall be $35,000. The Note, together with accrued interest at the annual rate of 8%, is due on July 30, 2016. The Note is convertible into the Company's common stock commencing at any time from the date of issuance at a conversion price equal to 50% 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 September 30, 2015, the balance on the note is $37,000. The Company recorded $503 of accrued interest pursuant to this convertible note.

On August 19, 2015, Pleasant Kids, Inc. (Formerly NYBD Holding, Inc.) sold and issued a Convertible Promissory Note to LG Capital Funding, LLC, for the principal amount of $82,500 pursuant to the terms of a Securities Purchase Agreement of even date therewith. The note contains a 7% OID such that the purchase price shall be $76,875. The Note, together with accrued interest at the annual rate of 8%, is due on August 19, 2016. The Note is convertible into the Company's common stock commencing 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 September 30, 2015, the balance on the note is $82,500. The Company recorded $759 of accrued interest pursuant to this convertible note.

On September 21, 2015, Pleasant Kids, Inc. (Formerly NYBD Holding, Inc.) sold and issued a Convertible Promissory Note to LG Capital Funding, LLC, for the principal amount of $72,450 pursuant to the terms of a Securities Purchase Agreement of even date therewith. The note contains a17% OID such that the purchase price shall be $60,000. The Note, together with accrued interest at the annual rate of 8%, is due on September 21, 2016. The Note is convertible into the Company's common stock commencing 180 days from the date of issuance at a conversion price equal to 50% 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 September 30, 2015, the balance on the note is $72,450. The Company recorded $143 of accrued interest pursuant to this convertible note.

As of September 30, 2015, the Company has five convertible notes outstanding with LG Capital Funding, LLC totaling $256,400 and two convertible note with Service Trading Company, LLC for $64,000, for total convertible notes due in the amount of $320,400. The balance of the notes net of debt discount is $209,739. As of September 30, 2014, the Company had convertible notes payable of $159,500. The balance of the notes as of September 30, 2014, net of debt discount was $223,925.

Accrued Interest

As of the year ended September 30, 2015, the Company has accrued interest balance of $15,924. As of September 30, 2014, the Company had an accrued interest balance of $745 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, 2015 and September 30, 2014, the Company had a derivative liability balance of $1,875,172 and $1,114,697, respectively. The Company uses the Black Scholes Model to calculate derivate liability.

A summary of the changes in derivative liabilities balance as at September 30, 2015 is as follows:

Fair Value of Embedded Derivative Liabilities:
September 30, 2014	$	1,114,697
Addition		547,924
Settlement		(648,598)
Changes in fair value of derivative liabilities		861,169
As at September 30, 2014	$	1,875,192

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, 2015 and 2014:

The following is the range of variables used in revaluing the derivative liabilities at September 30, 2015 and 2014:

	September 30, 2015			September 30, 2014
Annual dividend yield		0			0
Expected life (years) of		0.01 – .90			0.01 – .90
Risk-free interest rate		10	%		10	%
Expected volatility		369.27	%		465.6	%

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NOTE 8 - ACCRUED SALARY

12 Months Ended

Sep. 30, 2015

Note 8 - Accrued Salary Details Narrative

NOTE 8 - ACCRUED SALARY

NOTE 8 – ACCRUED SALARY

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, 2015 and 2014, the Company has unpaid salaries to the officers of the Company of $303,741 and $186,641, respectively, broken down as follows:

	September 30, 2015		September 30, 2014
Robert Rico	$	167,757	$	99,696
Calvin Lewis		118,459		75418
Franjose Yglesias-Bertheau		35,026		45,026
Kenneth Wiedrich		20,000		4,000
Total	$	341,242	$	220140

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NOTE 9 - SHAREHOLDER LOAN

12 Months Ended

Sep. 30, 2015

Notes to Financial Statements

NOTE 9 - SHAREHOLDER LOAN

NOTE 9 – SHAREHOLDER LOAN

As of the fiscal year ended September 30, 2015 the Company has a shareholder loan balance of $108,968 from two officers of the Company. The Company issued two convertible notes, one to Robert Rico who is the CEO of the Company, with a current balance due him of $91,793, and one to Calvin Lewis who is the Vice President of the Company with a current balance due him of $17,175. The notes convert at a 50% discount and bear interest of 8%. No conversions have ever been made on these notes. Of the total The balance for September 30, 2015 net of debt discount is $19,265. As of September 30, 2014 the total amount of the shareholder loans was $106,627 with the total due to Robert Rico being $90,883and the amount due to Calvin Lewis being $15,744. The balance of the two notes net of debt discount as of September 30, 2014 was $9,788.

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NOTE 10 - RELATED PARTY TRANSACTIONS

12 Months Ended

Sep. 30, 2015

Related Party Transactions [Abstract]

NOTE 10 - RELATED PARTY TRANSACTIONS

NOTE 10 - RELATED PARTY TRANSACTIONS

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.

Shareholder loan

As of the fiscal year ended September 30, 2015 the Company has a shareholder loan balance of $108,968 from two officers of the Company. Robert Rico is the CEO and his portion of the total due is $91,793. Calvin Lewis is the Vice President and the amount due to him is $17,175. As of September 30, 2014 the total amount of the shareholder loans was $106,627 with the total due to Robert Rico being $90,883 and the amount due to Calvin Lewis being $15,744. The respective balances net of debt discount are $19,265 as of September 30, 2015 and $$9,788 for September 30, 2014.

Free office space from its Chief Executive Officer

The Company signed a lease for office space at 2525 Ponce De Leon Blvd, Suite 300, Coral Gables, FL 33134, on August 6, 2015 at an annual cost of $24,000.

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NOTE 11 - STOCKHOLDERS' EQUITY

12 Months Ended

Sep. 30, 2015

Equity [Abstract]

NOTE 11 - STOCKHOLDERS' EQUITY

NOTE 11 – 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.

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.

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.

 On February 25, 2015, the Company increased the authorized Preferred Stock Series A from 10,000,000 shares to 50,000,000 shares with a par value of $0.001. On March 18, 2015, Robert Rico and Calvin Lewis each purchased 19,590,000 shares of Preferred Stock Series A for $48,975 each. The $48,975 amount was deducted from their respective accrued salaries. The Company also issued 2,500,000 shares of Preferred Stock Series A to a marketing representative for services rendered. The total amount of Preferred Stock Series A outstanding as of the quarter ended March 31, 2015, is 50,000,000 shares.

On March 19, 2015, the Company increased the authorized Preferred Stock from 50,000,000 shares to 60,000,000 shares with par value of $0.001. The additional 10,000,000 shares of Preferred Stock are designated as Series B. The Series B Preferred Stock is not convertible into Common Stock at any time and is not entitled to dividends of any kind or liquidation, dissolution rights of any kind. The holders of Series B Preferred Stock shall be entitled to 1,000 votes for each share of Series B Stock that is held when voting together with holders of the Common Stock.

On March 20, 2015, Robert Rico and Calvin Lewis each purchased 5,000,000 shares of Series B Preferred for the sum of $10,000 each. The $10,000 was deducted from each of their respective shareholders loans.

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. During the fiscal year ended September 30, 2015, on December 9, 2014, the Company again decreased the authorized number of Common shares from 10,000,000,000 to 5,000,000,000. Then on February 25, 2015, the Company increased the authorized number of Common shares from 5,000,000,000 to 9,500,000,000, which is the amount of authorized shares as of September 30, 2015.

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.

During the year ended September 30, 2015, the Company issued 10,698,740 post reverse shares of Common Stock for the conversion and reduction of $210,500 in convertible debt and $6,451 of accrued interest.

On April 26, 2015, the Company approved a reverse stock split. The outstanding common shares of the Company shall be decreased on the basis of 500 shares of Common Stock becoming 1 share of Common Stock (1:500 reverse split) without changing the par value of the shares of the Corporation and without changing the amount of the authorized shares of the Corporation. FINRA approved the reverse split on July 6, 2015, so as of September 30, 2015, common stock, additional paid-in capital, share and per share data for prior periods have been restated to reflect the stock split as if it had occurred at the beginning of the earliest period presented.

Summary of common stock activity Since September 30, 2014:	Outstanding shares
September 30, 2014 – Balance		6,965,334
Oct 2014 thru September 2015 – shares issued for debt reduction		10,698,740
September 30, 2015 – Balance		17,664,074

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NOTE 12 - INCOME TAXES

12 Months Ended

Sep. 30, 2015

Income Tax Disclosure [Abstract]

NOTE 12 - INCOME TAXES

NOTE 12 - INCOME TAXES

The provision for income taxes consists of the following for the year ended September 30, 2015 and 2014:

	Year Ended September 30,
	2015			2014
Current:
Federal	$	669,649		$	324,105
Deferred:
Federal
Increase in valuation allowance		(669,649	)		(324,105	)
		-
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	$	(731,118	)	$	(178,207	)
State tax expense, net of Federal benefit
Increase in valuation allowance		731,118			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		367,497			214,767
Asset valuation reserve
State net operating loss carry forward
Other
Total deferred tax assets		367,497			241,767
Valuation allowance		(367,497	)		(241,767	)
		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, 2015.

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NOTE 13 - SUBSEQUENT EVENT

12 Months Ended

Sep. 30, 2015

Subsequent Events [Abstract]

NOTE 13 - SUBSEQUENT EVENT

NOTE 13 – SUBSEQUENT EVENTS

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		On October 19, 2015, the Company issued a convertible debenture to LG Capital Funding, LLC in the amount of $82,500.
2.		On November 13, 2015, the Company issued a convertible debenture to Quarum Holdings, LLC, in the amount of $75,000.
3.		On November 16, 2015, the Company issued a convertible debenture to Mountain Ranch Partners, Inc., in the amount of $100,000.
4.		On November 17, 2015, the Company issued a convertible debenture to Sam Esses, in the amount of $25,000.
5.		On November 20, 2015, the Company issued a convertible debenture to Service Trading Company in the amount of $27,000.
6.		On November 20, 2015, the Company issued a convertible debenture to Service Trading Company in the amount of $37,000.
7.		On November 25, 2015, the Company issued a convertible debenture to LG Capital Funding, LLC in the amount of $82,500.
8.		On November 9, 2015 the Company entered into a consulting agreement with Dennis Ringer wherein the Company issued 4,000,000 post reverse shares valued at $408,000.
9.		On November 9, 2015 the Company entered into a consulting agreement with Gene Kazlow wherein the Company issued 1,000,000 post reverse shares valued at $102,000.
10.		On November 9, 2015 the Company entered into a consulting agreement with Coconut Capital, LLC wherin the Company issued 1,500,002 post reverse shares valued at $156,000.
11.		On December 8, 2015 the Company entered into a consulting agreement with Mountain Ranch Partners, Inc wherin the Company issued 500,000 post reverse shares valued at $180,000.
12.		In October of 2015, LG Capital Funding LLC., converted the balance of the note dated December 30, 2014 in the amount of $2,500 along with interest of $99 into 268,034 post reverse shares of common stock.
13.	In October and November of 2015, LG Capital Funding LLC., converted the note dated February 13, 2015 in the amount of $72,450 along with interest of $779 into 4,547,441 post reverse shares of common stock.
14.	In December of 2015, LG Capital Funding LLC., converted the note dated September 3, 2014 in the amount of $26,500 along with interest of $2,590 into 646,454 post reverse shares of common stock.
15.	In October and November of 2015, Service Trading Company, LLC., converted the note dated April 15, 2015 in the amount of $27,000 along with interest of $1,184 into 3,213,155 post reverse shares of common stock.
16.	In November of 2015, Service Trading Company, LLC.,  converted the note dated November 20, 2015, 2015 in the amount of $27,000 along with interest of $59 into 675,635 post reverse shares of common stock.
17.	In November of 2015, Robert Rico converted 176,400 shares of Preferred Series A stock into 4,410,000 shares of the Company’s common stock
18.	In November of 2015, Calvin Lewis converted 136,400 shares of Preferred Series A stock into 3,410,000 shares of the Company’s common stock
19.	In October, November and December of 2015, the Company issued, as detailed in items 8 through 18  of the subsequent events, 7,000,002 shares of common stock as compensation for consulting agreements, 7,820,000 shares of common stock for the conversion of Preferred Series A, and 9,350,719 shares of common stock for the conversion of debt, resulting in 41,834,795 shares of common stock outstanding as of December 11, 2015.
20.	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.
21.	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.
22.	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, 2015

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 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

Cash

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. The Company held no cash equivalents as of September 30, 2015 and September 30, 2014.

Revenue recognition

Revenue recognition

The Company follows paragraph 605-10-S99 of the FASB Accounting Standards Codification for revenue recognition. The Company will recognize revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the product has been shipped or the services have been rendered to the customer, (iii) the sales price is fixed or determinable, and (iv) collectability is reasonably assured.

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, 2015, the Company’s inventory consisted entirely of raw materials. The value of the inventory was minimal and so all inventory was written 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.

Derivative Financial Instruments

Derivative Financial Instruments

Fair value accounting requires bifurcation of embedded derivative instruments such as conversion features in convertible debt or equity instruments, and measurement of their fair value for accounting purposes. In determining the appropriate fair value, the Company uses the Black-Scholes option-pricing model. In assessing the convertible debt instruments, management determines if the convertible debt host instrument is conventional convertible debt and further if there is a beneficial conversion feature requiring measurement. If the instrument is not considered conventional convertible debt under ASC 470, the Company will continue its evaluation process of these instruments as derivative financial instruments under ASC 815.

Once determined, derivative liabilities are adjusted to reflect fair value at each reporting period end, with any increase or decrease in the fair value being recorded in results of operations as an adjustment to fair value of derivatives. In addition, the fair value of freestanding derivative instruments such as warrants, are also valued using the Black-Scholes option-pricing model.

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.

The Company used Level 2 inputs for its valuation methodology for the conversion option liability in determining the fair value using the Black-Scholes option-pricing model with the following assumption inputs:

	Sep 30, 2015
Annual dividend yield		—
Expected life (years)		.01-5
Risk-free interest rate		10	%
Expected volatility		369.27	%

	Carrying Value		Fair Value Measurements at
	As of Sep 30,		Sep 30, 2015
	2015		Using Fair Value Hierarchy
	(Unaudited)		Level 1		Level 2		Level 3
Liabilities
Derivative liability		1,875,192						1875,192
Total	$	1,875,192	$	—	$	815,283	$	1,875,192

	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

For the year ended September 30, 2015 the Company recognized a loss of $861,169 on the change in fair value of derivative liabilities. For the year ended September 30, 2014 the Company recognized a loss of 363,514 on the change in fair value of derivative liabilities. As at September 30, 2015 the Company did not identify any other assets or liabilities that are required to be presented on the balance sheet at fair value in accordance with ASC 825-10.

Income Taxes

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 12)

Basic Income (Loss) Per Share

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, 2015, the Company is reporting $102,637 in convertible notes net of debt discount. The debt discount amounts to $217,763 and the seven convertible notes outstanding total$320,400, which if converted at the current market would result in 24,458,015 new dilutive common shares. At September 30, 2014, the Company had four convertible notes outstanding totaling $159,500 which if converted at the current stock price would result in 12,175,573 new dilutive common shares.

Dividends

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

Advertising Costs

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

Share Based Payments

Share Based Payments

The Company accounts for equity instruments issued to parties other than employees for acquiring goods or services under guidance of Sub-topic 505-50 of the FASB Accounting Standards Codification (“Sub-topic 505-50”).

Related Parties

Related Parties

The registrant follows subtopic 850-10 of the FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions.

Pursuant to Section 850-10-20 the Related parties include (a) affiliates of the registrant; (b) Entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section 825–10–15, to be accounted for by the equity method by the investing entity; (c) trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; (d) principal owners of the registrant; (e) management of the registrant; (f) other parties with which the registrant may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and (g) Other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests.

The financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of consolidated or combined financial statements is not required in those statements. The disclosures shall include: (a) the nature of the relationship(s) involved; (b) description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; (c) the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and (d) amounts due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement.

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NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Sep. 30, 2015

Note 3 - Summary Of Significant Accounting Policies Tables

Variable Debentures Black-Scholes valuation assumptions

	Sep 30, 2015
Annual dividend yield		—
Expected life (years)		.01-5
Risk-free interest rate		10	%
Expected volatility		369.27	%

Fair Value Measurements

	Carrying Value		Fair Value Measurements at
	As of Sep 30,		Sep 30, 2015
	2015		Using Fair Value Hierarchy
	(Unaudited)		Level 1		Level 2		Level 3
Liabilities
Derivative liability		1,875,192						1875,192
Total	$	1,875,192	$	—	$	815,283	$	1,875,192

Fair Value of Embedded Derivative Liabilities:

	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 6 - FIXED ASSETS (Tables)

12 Months Ended

Sep. 30, 2015

Property, Plant and Equipment [Abstract]

Schedule of property plant and equipment

	September 30, 2015			September 30, 2014
Property, plant and equipment	$	4,572		$	3,975
Less: accumulated depreciation		1,211	)		(398	)
Property and equipment, net	$	3,361		$	3,577

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NOTE 7 - NOTES PAYABLE (Tables)

12 Months Ended

Sep. 30, 2015

Note 7 - Notes Payable Tables

Changes in derivative liabilities balance

Fair Value of Embedded Derivative Liabilities:
September 30, 2014	$	1,114,697
Addition		547,924
Settlement		(648,598)
Changes in fair value of derivative liabilities		861,169
As at September 30, 2014	$	1,875,192

Variable Debentures Black-Scholes valuation assumptions

	September 30, 2015			September 30, 2014
Annual dividend yield		0			0
Expected life (years) of		0.01 – .90			0.01 – .90
Risk-free interest rate		10	%		10	%
Expected volatility		369.27	%		465.6	%

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NOTE 8 - ACCRUED SALARY (Tables)

12 Months Ended

Sep. 30, 2015

Note 8 - Accrued Salary Details Narrative

Unpaid Salaries Due to Officers

	September 30, 2015		September 30, 2014
Robert Rico	$	167,757	$	99,696
Calvin Lewis		118,459		75418
Franjose Yglesias-Bertheau		35,026		45,026
Kenneth Wiedrich		20,000		4,000
Total	$	341,242	$	220140

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NOTE 11 - STOCKHOLDERS' EQUITY (Tables)

12 Months Ended

Sep. 30, 2015

Equity [Abstract]

Summary of common stock activity

Summary of common stock activity Since September 30, 2014:	Outstanding shares
September 30, 2014 – Balance		6,965,334
Oct 2014 thru September 2015 – shares issued for debt reduction		10,698,740
September 30, 2015 – Balance		17,664,074

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NOTE 12 - INCOME TAXES (Tables)

12 Months Ended

Sep. 30, 2015

Income Tax Disclosure [Abstract]

Income Tax Provision

	Year Ended September 30,
	2015			2014
Current:
Federal	$	669,649		$	324,105
Deferred:
Federal
Increase in valuation allowance		(669,649	)		(324,105	)
		-
Income tax provision	$	0		$	0

Federal tax rate

	Year Ended September 30
	2014			2013
“Expected” income tax benefit	$	(731,118	)	$	(178,207	)
State tax expense, net of Federal benefit
Increase in valuation allowance		731,118			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		367,497			214,767
Asset valuation reserve
State net operating loss carry forward
Other
Total deferred tax assets		367,497			241,767
Valuation allowance		(367,497	)		(241,767	)
		0			0

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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	Dec. 28, 2015	Sep. 30, 2015	Sep. 30, 2014
Convertible notes					$ 320,400	$ 159,500
Acquire Next Group Holdings, Inc.
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%
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 - Fair Value of Derivative Liabilities (Details) - USD ($)	Sep. 30, 2015	Sep. 30, 2014
Carrying Value
Derivative liability	$ 1,875,192
Embedded derivative liabilities		$ 1,114,649
Total	1,875,192	1,114,647
Fair Value Level 1
Embedded derivative liabilities		0
Total	0	0
Fair Value Level 2
Embedded derivative liabilities		0
Total	815,283	0
Fair Value Level 3
Derivative liability	1,875,192
Embedded derivative liabilities		1,114,647
Total	$ 1,875,192	$ 1,114,647

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NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Option Pricing Model with Assumptions (Details)	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Fair Value, Concentration of Risk, Financial Statement Captions [Line Items]
Annual dividend yield	0.00%
Risk-free interest rate	10.00%	10.00%
Expected volatility	369.27%
Maximum [Member]
Fair Value, Concentration of Risk, Financial Statement Captions [Line Items]
Expected life (years)	6 months
Minimum [Member]
Fair Value, Concentration of Risk, Financial Statement Captions [Line Items]
Expected life (years)	4 days

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NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Convertible notes outstanding	$ 320,400	$ 159,500
Antidilutive securities oustanding	24,458,015	12,175,573
Cash Equivalents	$ 0	$ 0
Inventory	0
Change in fair value of derivative liabilities	861,169	363,514
Dividends	$ 0	$ 0
Property and Equipment | Maximum [Member]
Estimated useful life	5 years
Property and Equipment | Minimum [Member]
Estimated useful life	3 years

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NOTE 4 - ACCOUNTS RECEIVABLE (Details Narrative)	Sep. 30, 2015 USD ($)
Accounts receivable
Accounts receivable	$ 29,744

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NOTE 6 - FIXED ASSETS (Details) - USD ($)	Sep. 30, 2015	Sep. 30, 2014
Property, Plant and Equipment [Abstract]
Property, plant and equipment	$ 4,572	$ 3,975
Less: accumulated depreciation	(1,211)	(398)
Property and equipment, net	$ 3,361	$ 3,577

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NOTE 7 - NOTES PAYABLE - Fair Value Derivative Liability (Details) - USD ($)	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Line of Credit Facility [Line Items]
Derivative Liabilities, duration	$ 440,793
Fair Value of Embedded Derivative Liabilities
Line of Credit Facility [Line Items]
Derivative Liabilities, instant	$ 1,875,192	$ 1,114,697
Addition
Line of Credit Facility [Line Items]
Derivative Liabilities, duration		547,924
Settlement
Line of Credit Facility [Line Items]
Derivative Liabilities, duration		(648,598)
Changes in fair value of derivative liabilities
Line of Credit Facility [Line Items]
Derivative Liabilities, duration		$ 861,169

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NOTE 7 - NOTES PAYABLE - Valuation Assumptions (Details) - $ / shares	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Note 7 - Notes Payable Tables
Annual dividend yield	$ 0	$ 0
Expected life (years) of, Max	10 months	10 months
Expected life (years) of, Min	4 days	4 days
Risk-free interest rate, Max	10.00%	10.00%
Risk-free interest rate, Min	10.00%	10.00%
Expected volatility, Max	350.40%	465.60%
Expected volatility, Min	350.40%	465.60%

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NOTE 7 - NOTES PAYABLE (Details Narrative) - USD ($)					1 Months Ended	2 Months Ended		3 Months Ended	9 Months Ended	12 Months Ended
	Jul. 30, 2015	Apr. 14, 2015	Dec. 30, 2014	Sep. 03, 2014	Feb. 13, 2015	Nov. 30, 2015	Dec. 31, 2014	Mar. 31, 2015	Jun. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2016
Notes Payable (Textual)
Interest rate of convertible promissory note										8.00%
Stock issued for conversion of convertible promissory note, Shares						9,350,719	1,102,400,000			7,677,690
Stock issued for conversion of convertible promissory note, Amount										$ 779,102	$ 622,128
Debt outstanding										209,739	223,925
Accrued interest outstanding										15,924	745
Gain on changes in derivative liability										440,793
Loss (gain) on change in fair value of derivative liabilities									$ 632,949	440,773	(503,392)
Convertible Notes Payable One [Member]
Notes Payable (Textual)
Convertible promissory note, principal amount				$ 26,500
Interest rate of convertible promissory note				8.00%
Convertible promissory note due date				May 25, 2015
Debt conversion terms				The Note is convertible into the Company's common stock commencing 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.
Debt payment terms				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.
Debt outstanding										26,500
Unpaid balance				$ 26,500
Legal expenses				$ 25,000
Accrued interest										2,277
Account payable and accrued interest, Percentage (per annum)				24.00%
Convertible Notes Payable Two [Member]
Notes Payable (Textual)
Convertible promissory note, principal amount			$ 52,500
Interest rate of convertible promissory note			8.00%
Convertible promissory note due date			Jan. 03, 2015
Debt conversion terms			The Note is convertible into the Company's common stock commencing 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.
Debt payment terms			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.
Stock issued for conversion of convertible promissory note, Shares								857,453,400
Stock issued for conversion of convertible promissory note, Amount								$ 42,340
Stock issued for conversion of convertible promissory note, Interest								$ 533
Debt outstanding										10,160
Unpaid balance			$ 2,500
Legal expenses			$ 50,000
Accrued interest										3
Account payable and accrued interest, Percentage (per annum)			24.00%
Convertible Notes Payable Three [Member]
Notes Payable (Textual)
Convertible promissory note, principal amount					$ 72,450
Interest rate of convertible promissory note					8.00%
Convertible promissory note due date					Feb. 13, 2016
Debt conversion terms					The Note is convertible into the Company's common stock commencing 180 days from the date of issuance at a conversion price equal to 50% of the lowest closing bid price of the Company's common stock for the twenty prior trading days including the date of conversion.
Debt payment terms					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.
Debt outstanding										72,450
Purchase price after OID					$ 63,000
Original issue discount rate					0.15%
Unpaid balance					$ 72,450
Accrued interest										3,636
Account payable and accrued interest, Percentage (per annum)					24.00%
Convertible Notes Payable Four [Member]
Notes Payable (Textual)
Convertible promissory note, principal amount		$ 27,000
Interest rate of convertible promissory note		8.00%
Convertible promissory note due date		Apr. 14, 2016
Debt conversion terms		The Note is convertible into the Company's common stock commencing at any time from the date of issuance at a conversion price equal to 50% of the lowest closing bid price of the Company's common stock for the twenty prior trading days including the date of conversion.
Debt payment terms		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.
Debt outstanding										27,000
Purchase price after OID		$ 25,000
Original issue discount rate		7.00%
Unpaid balance		$ 27,000
Accrued interest										624
Account payable and accrued interest, Percentage (per annum)		24.00%
Convertible Notes Payable Five [Member]
Notes Payable (Textual)
Convertible promissory note due date	Feb. 13, 2016
Debt conversion terms	The Note is convertible into the Company's common stock commencing at any time from the date of issuance at a conversion price equal to 50% of the lowest closing bid price of the Company's common stock for the twenty prior trading days including the date of conversion.
Debt payment terms	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.
Debt outstanding												$ 37,000
Original issue discount rate	5.00%
Unpaid balance	$ 37,000
Accrued interest										503
Convertible Notes Payable [Member]
Notes Payable (Textual)
Debt outstanding										109,110	159,500
Derivative liability										328,652	1,057,005
Accrued interest outstanding										$ 4,152	$ 3,402

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NOTE 8 - ACCRUED SALARY (Details) - USD ($)	Sep. 30, 2015	Sep. 30, 2014
Note 8 - Accrued Salary Details Narrative
Robert Rico	$ 167,757	$ 99,697
Calvin Lewis	118,459	75,418
Franjose Yglesias-Bertheau	35,026	45,025
Kenneth Wiedrich	20,000	4,000
Total	$ 341,242	$ 224,140

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NOTE 8 - ACCRUED SALARY (Details Narrative)	12 Months Ended
	Sep. 30, 2015 USD ($)
Note 8 - 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 9 - SHAREHOLDER LOAN (Details Narrative) - USD ($)	Sep. 30, 2015	Sep. 30, 2014
Shareholder loan	$ 108,968	$ 106,627
Balance of notes net of discount	$ 19,265	9,788
Interest rate	8.00%
Convertible note issued for a percent of shareholder loan, percent	50.00%
Calvin Lewis
Shareholder loan	$ 17,175	15,744
Robert Rico
Shareholder loan	$ 91,793	$ 90,883

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NOTE 10 - RELATED PARTY TRANSACTIONS (Details Narrative)	Sep. 30, 2015 USD ($)
Related Party Transaction [Line Items]
Lease for office space per year	$ 24,000
Two Officers of the Company
Related Party Transaction [Line Items]
Shareholder loan balance	$ 108,968

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NOTE 11 - STOCKHOLDERS' EQUITY (Details) - shares			1 Months Ended	2 Months Ended		3 Months Ended		12 Months Ended
	Nov. 10, 2015	Sep. 20, 2013	Jul. 31, 2013	Nov. 30, 2015	Dec. 31, 2014	Sep. 30, 2013	Jun. 30, 2013	Sep. 30, 2015	Sep. 30, 2014	Sep. 29, 2014
Class of Stock [Line Items]
Balance, shares				17,664,074				6,965,334
Stock issued for conversion of convertible promissory note, Shares				9,350,719	1,102,400,000			7,677,690
Oct thru Sep 2015 - shares issued for services	7,000,002
Balance, shares								17,664,074	6,965,334
Common Stock [Member]
Class of Stock [Line Items]
Balance, shares				17,664,074				6,965,334	148,415
Stock issued for conversion of convertible promissory note, Shares			3,553,571				30,207,226	10,698,740	6,353,920
September 20, 2013 - shares issued for share exchange						1,000
September 20, 2013 - shares cancelled for share exchange						(13,000,000)
Oct thru Sep 2015 - shares issued for services									26,000	13,000,000
Oct thru Sep 2015 - shares issued for stock payable										23,000,000
Oct thru Sep 2015 - shares issued for debt refinancing										3,500,000
Oct thru Sep 2015 - shares issued for debt reduction										3,176,946,873
Oct thru Sep 2015 - shares issued for cash									300,000	150,000,000
Oct thru Sep 2015 - shares issued for conversion of preferred stock										42,000,000
Balance, shares		74,207,359				148,415		17,664,074	6,965,334
Preferred Stock [Member]
Class of Stock [Line Items]
Balance, shares				60,000,000				8,320,000	10,000,000
Stock issued for conversion of convertible promissory note, Shares									0
Oct thru Sep 2015 - shares issued for services									0
Oct thru Sep 2015 - shares issued for conversion of preferred stock										(1,680,000)
Balance, shares						10,000,000		60,000,000	8,320,000

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NOTE 11 - STOCKHOLDERS' EQUITY (Details Narrative) - USD ($)									1 Months Ended	2 Months Ended		3 Months Ended		6 Months Ended	12 Months Ended
	Nov. 10, 2015	Jul. 06, 2015	May 19, 2015	Apr. 26, 2015	Mar. 20, 2015	Mar. 18, 2015	Sep. 20, 2013	Apr. 01, 2013	Jul. 31, 2013	Nov. 30, 2015	Dec. 31, 2014	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2015	Sep. 30, 2015	Sep. 30, 2014	Sep. 29, 2014	Jun. 30, 2015		Mar. 19, 2015	Feb. 25, 2015	May 10, 2013
Stockholders' Equity (Textual)
Preferred stock shares authorized															10,000,000	10,000,000
Preferred stock, par or stated value															$ 0.001	$ 0.001		$ 0.001
Preferred stock shares issued	7,000,002
Preferred stock value issued																$ 72,800
Common stock shares authorized															9,500,000,000	9,500,000,000		9,500,000,000	[1]
Common stock par value															$ 0.001	$ 0.001		$ 0.001	[1]
Stock issued for conversion of convertible promissory note, Shares										9,350,719	1,102,400,000				7,677,690
Debt conversion original debt amount										$ 155,450	$ 53,000				$ 210,500	$ 584,751
Debt conversion accrued interest portion										$ 4,711	$ 2,120
Stock issued for Cash																$ 52,998
Common stock, shares issued															17,664,074	6,965,334		14,643,024	[1]
Common stock shares outstanding															17,664,074	6,965,334
Reverse stock split, description		The outstanding common shares of the Company shall be decreased on the basis of 500 shares of Common Stock becoming 1 share of Common Stock (1:500 reverse split) without changing the par value of the shares of the Corporation and without changing the amount of the Authorized shares of the Corporation.
Reverse stock split date		Jul. 06, 2015
Shares outstanding reverse stock split, shares		7,321,459,232
Series A Preferred Stock [Member]
Stockholders' Equity (Textual)
Preferred stock shares authorized								10,000,000										50,000,000		60,000,000	50,000,000
Preferred stock, par or stated value								$ 0.001										$ 0.001		$ 0.001	$ 0.001
Increase in preferred stock shares authorized																				10,000,000	40,000,000
Term of preferred stock								48 months
Post conversion percentage of stock								0.75%
Stock Issued During Period, Shares, Conversion of Units																1,680,000
Series A Preferred Stock [Member] | Vice President [Member]
Stockholders' Equity (Textual)
Preferred stock shares issued						19,590,000
Preferred stock value issued						$ 489,750,000
Series A Preferred Stock [Member] | Chief Executive Officer [Member]
Stockholders' Equity (Textual)
Preferred stock shares issued						19,590,000
Preferred stock value issued						$ 489,750,000
Series B Preferred Stock [Member]
Stockholders' Equity (Textual)
Preferred stock shares authorized																		10,000,000		10,000,000
Preferred stock, par or stated value																		$ 0.001
Voting Rights			The holders of Series B Preferred Stock shall be entitled to 1,000 votes for each share of Series B Stock that is held when voting together with holders of the Common Stock.
Series B Preferred Stock [Member] | Vice President [Member]
Stockholders' Equity (Textual)
Preferred stock shares issued					5,000,000
Preferred stock value issued					$ 100,000,000
Series B Preferred Stock [Member] | Chief Executive Officer [Member]
Stockholders' Equity (Textual)
Preferred stock shares issued					5,000,000
Preferred stock value issued					$ 100,000,000
Common Stock [Member]
Stockholders' Equity (Textual)
Stock issued for conversion of convertible promissory note, Shares														3,838,805,000		3,176,946,873
Debt conversion original debt amount														$ 2,028,400,000		$ 5,830,000,000
Debt conversion accrued interest portion														$ 61,160,000		$ 391,220,000
Stock issued for Cash, Shares																150,000,000
Stock issued for Cash																$ 529,980,000
Stock Issued During Period, Shares, Conversion of Units																42,000,000
Common Stock [Member]
Stockholders' Equity (Textual)
Preferred stock shares issued																26,000	13,000,000
Preferred stock value issued																$ 26
Stock issued for conversion of convertible promissory note, Shares									3,553,571				30,207,226		10,698,740	6,353,920
Stock issued for Cash, Shares																300,000	150,000,000
Stock issued for Cash																$ 300
Stock Issued During Period, Shares, Conversion of Units																	42,000,000
Stock issued on share exchange, Shares												1,000
Common stock shares outstanding							74,207,359					148,415			17,664,074	6,965,334
Reverse stock split, description				The outstanding common shares of the Company shall be decreased on the basis of 500 shares of Common Stock becoming 1 share of Common Stock (1:500 reverse split) without changing the par value of the shares of the Corporation and without changing the amount of the authorized shares of the Corporation.
Maximum [Member] | Common Stock [Member]
Stockholders' Equity (Textual)
Common stock shares authorized																						750,000,000
Common stock par value																						$ 0.001
Minimum [Member] | Common Stock [Member]
Stockholders' Equity (Textual)
Common stock shares authorized																						250,000,000
Common stock par value																						$ 0.001
Marketing Representative [Member] | Series A Preferred Stock [Member]
Stockholders' Equity (Textual)
Preferred stock shares issued						2,500,000
Pleasant Kids, Inc | Share Exchange Agreement | Series A Preferred Stock [Member]
Stockholders' Equity (Textual)
Stock issued on share exchange, Shares							10,000,000
Pleasant Kids, Inc | Share Exchange Agreement | Common Stock [Member]
Stockholders' Equity (Textual)
Stock issued on share exchange, Shares							1,000
Common stock, shares issued							74,206,359

[1] All common share amounts and per share amounts in these financial statements reflect the 1-for- 500 reverse split of the issued and outstanding shares of common stock of the Company, effective July 6, 2015, including retroactive adjustment of the common share amounts. (see note 12)

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NOTE 12 - INCOME TAXES - Valuation Allowance (Details) - USD ($)	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Income Tax Disclosure [Abstract]
Federal	$ 669,649	$ 324,105
Deferred:
Increase in valuation allowance	(669,649)	(324,105)
Income tax provision	$ 0	$ 0

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NOTE 12 - INCOME TAXES - Income Tax Provision (Details) - USD ($)	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Income Tax Disclosure [Abstract]
"Expected" income tax benefit	$ (731,118)	$ (178,207)
Other	731,118	178,207
Income tax provision	$ 0	$ 0

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NOTE 12 - INCOME TAXES - Federal Rate (Details) - USD ($)	12 Months Ended
	Sep. 30, 2015	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	230,129	229,593
Asset valuation reserve	0	0
State net operating loss carry forward	0	0
Other	0	0
Total deferred tax assets	367,497	241,767
Valuation allowance	$ (367,497)	$ (241,767)

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NOTE 13 - SUBSEQUENT EVENT (Details Narrative) - USD ($)		2 Months Ended		3 Months Ended	12 Months Ended
	Nov. 10, 2015	Nov. 30, 2015	Dec. 31, 2014	Dec. 31, 2015	Sep. 30, 2015	Sep. 29, 2015	Sep. 30, 2014	Dec. 28, 2015	Jun. 30, 2015	[1]
Subsequent Event [Line Items]
Stock issued for conversion of convertible promissory note, Shares		9,350,719	1,102,400,000		7,677,690
Debt conversion original debt amount		$ 155,450	$ 53,000		$ 210,500		$ 584,751
Stock issued for services, shares	7,000,002
Debt conversion accrued interest portion		$ 4,711	$ 2,120
Common stock, shares authorized					9,500,000,000		9,500,000,000		9,500,000,000
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%

[1] All common share amounts and per share amounts in these financial statements reflect the 1-for- 500 reverse split of the issued and outstanding shares of common stock of the Company, effective July 6, 2015, including retroactive adjustment of the common share amounts. (see note 12)