MDRM Modern Mobility Aids Inc (PK)

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v3.3.1.900

Document and Entity Information - shares	6 Months Ended
	Dec. 31, 2014	Jan. 27, 2016
Document And Entity Information
Entity Registrant Name	Galileo Life Sciences, Inc.
Entity Central Index Key	0001497165
Document Type	10-Q
Document Period End Date	Dec. 31, 2014
Amendment Flag	false
Current Fiscal Year End Date	--06-30
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 Common Stock, Shares Outstanding		127,547,840
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2015

v3.3.1.900

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2014	Jun. 30, 2014
Current Assets:
Cash	$ 535	$ 2,976
Short term expense advances and deposits	2,028	9,434
Total Current Assets	2,563	12,410
Non-refundable deposit on business acquisition	0	46,006
Intangible asset - License agreement	66,290	0
Total Assets	68,853	58,416
Current Liabilities:
Accounts payable and accrued liabilities	142,066	116,388
Loan from shareholders	212,513	425,808
Notes payable	93,270	20,000
Other loans payable	161,232	163,271
Total Current Liabilities	609,081	725,467
Total Liabilities	609,081	$ 725,467
Commitments and Contingencies
Stockholders' Deficit:
Preferred stock, par value $0.001 per share, 1,000,000 shares authorized: no shares issued and outstanding	0	$ 0
Common stock, par value $0.001 per share, 200,000,000 shares authorized; 105,066,389 and 77,161,792 shares issued and outstanding	105,066	77,162
Additional paid in capital	1,409,674	89,070
Accumulated deficit	(2,054,968)	(833,283)
Total Stockholders' Deficit	(540,228)	(667,051)
Total Liabilities and Stockholders' Deficit	$ 68,853	$ 58,416

v3.3.1.900

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2014	Jun. 30, 2014
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, issued	0	0
Preferred stock, outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	105,066,389	77,161,792
Common stock, shares outstanding	105,066,389	77,161,792

v3.3.1.900

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2014	Dec. 31, 2013
Income Statement [Abstract]
Revenues, net	$ 0	$ 0	$ 0	$ 0
Operating Expenses:
Consulting fees, related parties	728,982	13,838	736,772	15,213
Consulting fees, third parties	16,908	0	188,127	0
Loss on settlement of loan - related party	31,899	0	123,604	0
Loss on settlement of loan, third party	12,286	0	12,286	0
Loss on cancellation of agreement	27,750	0	27,750	0
Impairment of business acquisition deposit	46,006	0	46,006	0
Accounting and audit fees	5,647	9,436	9,834	14,936
Legal fees	29,863	6,544	29,863	6,544
Bank charges	358	40	511	57
Office and general expenses	2,444	19	4,883	357
Office rent	10,392	0	13,982	0
Travel and meetings	3,969	0	13,607	0
Transfer agent and investors relation	18,346	1,650	19,860	3,400
Charitable contribution	0	0	1,405	0
Total operating expenses	934,850	31,527	1,228,490	40,507
(Loss) from Operations	(934,850)	(31,527)	(1,228,490)	(40,507)
Other Income (Expense)
Interest expenses	(2,887)	0	(3,772)	(27)
Foreign currency gain (loss)	5,357	2,440	10,577	672
Other Income (Expense)	2,470	2,440	6,805	645
Loss Before Taxes	(932,380)	(29,087)	(1,221,685)	(39,862)
Provision for Taxes	0	0	0	0
Net Loss for the period	$ (932,380)	$ (29,087)	$ (1,221,685)	$ (39,862)
Loss Per Common Share:
Basic and Diluted	$ (0.01)	$ (0.00)	$ (0.01)	$ (0.00)
Weighted Average Number of Common Shares Outstanding: Basic and Diluted	92,780,925	144,610,435	87,212,847	195,480,000

v3.3.1.900

CONSOLIDATED STATEMENTS OF CASHFLOWS - USD ($)	6 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Operating Activities:
Net (loss)	$ (1,221,685)	$ (39,862)
Adjustments to reconcile net (loss) to net cash (used in) operating activities:
Loss on settlement of loan - related party	123,604	0
Loss on settlement of loan, third party	12,286	0
Impairment of business acquisition deposit	46,006	0
Stock issued on cancellation of subscription agreement	27,750	0
Stock issued for consulting fees, related parties	859,706	0
Stock issued for services	10,250	0
Stock issued for interest on loans	1,472	0
Changes in Current Assets and Liabilities
Short term advances and deposits	7,406	0
Accounts payable and accrued liabilities	25,678	31,162
Net Cash (Used in) Operating Activities	(107,527)	(8,700)
Investing Activities:
Intangible assets-License agreement	(66,290)	0
Net Cash (Used in) Investing Activities	(66,290)	0
Financing Activities:
Loan from shareholders	85,748	2,708
Notes payable	73,270	0
Other loans payable – related party	12,358	5,992
Net Cash Provided by Financing Activities	171,376	8,700
Net Increase (decrease) in Cash	(2,441)	0
Cash - Beginning of Period	2,976	0
Cash - End of Period	535	0
Supplemental Disclosure of Cash Flow Information:
Interest	0	0
Income taxes	0	0
Non Cash Investing and Financing Activities:
Debt settled through the issuance of 8,477,247 shares of common stock	$ 450,801	$ 0

v3.3.1.900

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Dec. 31, 2014
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Basis of Preparation   The accompanying audited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”).   Unaudited Interim Financial Statements   The accompanying unaudited interim financial statements of the Company have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions to Form10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements.  In our opinion the financial statements include all adjustments (consisting of normal recurring accruals) necessary in order to make the financial statements not misleading.  Operating results for the three and six month periods ended December 31, 2014 are not necessarily indicative of the results that may be expected for the year ended June 30, 2015.  For more complete financial information, these unaudited financial statements should be read in conjunction with the audited financial statements for the year ended June 30, 2014 included in our Form 10-K filed with the SEC.   Development Stage Company   The Company is in the development stage as defined under the then current Financial Accounting Standards Board ("FASB") Accounting Standards Codification("ASC") 915-205 "Development-Stage Entities," and among the additional disclosures required as a development stage company are that our financial statements were identified as those of a development stage company, and that the statements of operations, stockholders' deficit and cash flows disclosed activity since the date of our inception (December 19, 2007) as a development stage company. Effective June 10, 2014 FASB changed its regulations with respect to Development Stage Entities and these additional disclosures are no longer required for annual reporting periods beginning after December 15, 2014 with the option for entities to early adopt these new provisions. The Company has elected to early adopt these provisions and consequently these additional disclosures have not been included in these financial statements.   Principles of Consolidation   The Company's consolidated financial statements for the three and six months ended December 31, 2014, include the accounts of its wholly owned subsidiaries Modern Mobility Aids, Inc. and MDRM Group (Canada) Ltd. and 2458509 Ontario Inc. and all are Ontario, Canada based companies. Modern Mobility Aids, Inc. was incorporated on September 2, 2009, MDRM Group (Canada) Ltd. was incorporated on July 14, 2011 and 2458509 Ontario Inc. was incorporated on March 17, 2015. All significant intercompany balances and transactions have been eliminated on consolidation.   Translation of Foreign Currencies   The Company's consolidated financial statements are prepared in US dollars.  The Company’s foreign subsidiaries in Canada are classified as fully integrated with the functional currency being the United States dollar.  The Company uses the temporal method of foreign currency translation for these operations.  Monetary assets and liabilities are translated at the exchange rates in effect on the balance sheet date.  Non-monetary assets are translated at historic exchange rates.  Revenue and expense amounts are translated using the exchange rates prevailing on the day of the transactions except depreciation of capital assets, which is translated at historic exchange rates. Gains and losses from foreign exchange translations are included in the statement of operations.   Cash and Cash Equivalents   For purposes of reporting within the statements of cash flows, the Company considers all cash on hand, cash accounts not subject to withdrawal restrictions or penalties, and all highly liquid debt instruments purchased with a maturity of three months or less to be cash and cash equivalents.   Intangible Assets   Upon acquisition, identifiable intangible assets are recorded at cost and are carried at cost less accumulated amortization.  Identifiable intangible assets with finite lives are amortized on a straight-line basis over their estimated useful lives as follows:    License agreements                  5 years   Residual values and useful lives are reviewed at the end of each reporting period and adjusted, if appropriate.   Revenue Recognition   The Company is in the development stage and has realized minimal revenues from operations.  The Company recognizes revenues when the sale and/or distribution of products is complete, risk of loss and title to the products have transferred to the customer, there is persuasive evidence of an agreement, acceptance has been approved by its customer, the fee is fixed or determinable based on the completion of stated terms and conditions, and collection of any related receivable is probable.  Net revenues are comprised of gross revenues less expected returns, trade discounts, and customer allowances that include costs associated with off-invoice markdowns and other price reductions, as well as trade promotions and coupons.  These incentive costs are recognized at the later of the date on which the Company recognized the related revenue or the date on which the Company offers the incentive.   Loss per Common Share   Basic loss per share is computed by dividing the net loss attributable to the common stockholders by the weighted average number of shares of common stock outstanding during the periods.  Diluted loss per share is computed similar to basic loss per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. As at December 31, 2014, 5 million shares of common stock were issuable in respect of the acquisition of a license agreement and a currently undetermined number of warrants were contracted to be issued under certain consulting agreements commencing July 17, 2015. These potentially dilutive securities were excluded from the computation of the number of shares issued and outstanding as their effect would have been anti-dilutive as the Company incurred losses during the three and six months ended December 31, 2014 and 2013.   Income Taxes   The Company accounts for income taxes in accordance with FASB ASC 740, Income Taxes which requires the recognition of deferred tax liabilities and assets for the expected future tax consequences of events that have been included in the financial statement or tax returns. Under this method, deferred tax liabilities and assets are determined based on the difference between financial statements and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. Under FASB ASC 740, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations.   Fair Value of Financial Instruments   The Company estimates the fair value of financial instruments using the available market information and valuation methods.  Considerable judgment is required in estimating fair value.  Accordingly, the estimates of fair value may not be indicative of the amounts Modern Mobility Aids could realize in a current market exchange.  As of December 31, 2014, the carrying value of the Company’s financial instruments comprising cash, short term expense advances and deposits, accounts payable and accruals, due to related parties, loan from shareholders and notes payable approximated fair value due to the short-term nature and maturity of these instruments.   Deferred Offering Costs   The Company defers as other assets the direct incremental costs of raising capital until such time as the offering is completed.  At the time of the completion of the offering, the costs are charged against the capital raised.  Should the offering be terminated, deferred offering costs are charged to operations during the period in which the offering is terminated.   Impairment of Long-lived Assets   Capital assets are reviewed for impairment in accordance with SFAS No. 144, “Accounting for the Impairment of Disposal of Long-lived Assets,” which was adopted effective January 1, 2002.  Under ASC 350, these assets are tested for recoverability whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable. An impairment charge is recognized for the amount, if any, which the carrying value of the asset exceeds the fair value.    Advertising and Promotion   The Company expenses all advertising and promotion costs as incurred. The Company did not incur any advertising or promotion costs during the three and six month periods ended December 31, 2014, and 2013.   Common Stock Registration Expenses   The Company considers incremental costs and expenses related to the registration of equity securities with the SEC, whether by contractual arrangement as of a certain date or by demand, to be unrelated to original issuance transactions.  As such, subsequent registration costs and expenses are reflected in the accompanying financial statements as general and administrative expenses, and are expensed as incurred.   Stock-Based Compensation   Stock-based compensation is accounted for at fair value in accordance with ASC 718,”Compensation – Stock Compensation”, when applicable.  To date, the Company has not adopted a stock option plan and has not granted any stock options. Pursuant to consulting agreements dated July 27, 2014 (Note 12) with Medical Advisory Board members, beginning on the first anniversary date of the engagements of the members of the Advisory Board, and continuing on each successive anniversary thereafter, the Company has an intent to issue as yet undetermined number of warrants to each member of the Advisory Board to purchase additional shares of the Company. The exercise price to be determined by applying twenty five (25) percent discount to the average of the closing price of the Company's stock as reported by Bloomberg, L.P, or any other independent reporting services, for the ten (10) trading days prior to the date of the exercise of the warrant. As the number of warrants to be issued has yet to be determined, no value has been assigned to the as yet undetermined number warrants initially planned to be issued effective July 27, 2015. The granting of warrants is at the discretion of the Board of Directors, and the number of warrants to be issued will be determined at the grant date.  Per the agreement with each member of the advisory Board, certain services were required to be provided by the members to earn additional shares of the Company through the warrants. Since the signing of the agreements, no services were provided to the Company as anticipated. Therefore, the Board of the Company decided, in the best interest of the Company, not to issue any warrants to the members of the advisory Board. Under the agreement, no cash benefit was agreed and compensation for services was to be paid only through shares or warrants of the Company.  As of the date of the issuance of this financial statements, the Board of Directors of the Company has not approved issuance of warrants nor does the Company expect to issue any warrants in the near future.   Use of Estimates and Assumptions   The accompanying financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America.  Because a precise determination of many assets and liabilities is dependent upon future events, the preparation of financial statements for a period necessarily involves the use of estimates which have been made using careful judgment.  Actual results may vary from these estimates.   Reclassifications   Certain reclassifications have been made to the prior period financial statements to conform to the 2015 presentation. The reclassifications had no effect on net loss, total assets, or total stockholders’ deficit.   Recently Issued Accounting Pronouncements   The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on our financial condition or the results of its operations other than in respect of the early adoption of the new regulations relating to Development Stage Entities as discussed above.

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2. GOING CONCERN	6 Months Ended
	Dec. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United State of America, which contemplate continuation of the Company as a going concern. The Company has not established a source of revenues sufficient to cover its operating costs, and as such, has incurred operating losses on an ongoing basis. Further, as of December 31, 2014, and June 30, 2014, the Company had a working capital deficit of $606,518 and $713,057, respectively. These and other factors raise substantial doubt about the Company’s ability to continue as a going concern. The accompanying financial statements do not include any adjustments or classifications that may result from the possible inability of the Company to continue as a going concern.    The Company must raise additional funds to initiate or acquire a business and to fund our continued operations. We may not be successful in our efforts to raise additional funds or achieve profitable operations. Even if we are able to raise additional funds through the sale of our securities or through the issuance of debt securities, or loans from our shareholders or financial institutions, our cash needs could be greater than anticipated in which case we could be forced to raise additional capital.   At the present time, we have no commitments for any additional financing, and there can be no assurance that, if needed, additional capital will be available to us on commercially acceptable terms or at all. These conditions raise substantial doubt as to our ability to continue as a going concern, which may make it more difficult focus to raise additional capital when needed. If we cannot get the needed capital, we may not be able to become profitable and may have to curtail or cease our operations.

v3.3.1.900

3. SHORT TERM EXPENSES ADVANCES AND DEPOSITS	6 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
SHORT TERM EXPENSES ADVANCES AND DEPOSITS	As of December 31, 2014, $2,028 had been paid as deposit against last month’s rent for office premises.

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4. NON-REDUNDABLE DEPOSIT ON BUSINESS ACQUISITION	6 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
NON-REDUNDABLE DEPOSIT ON BUSINESS ACQUISITION	The Company, through its wholly-owned subsidiary, MDRM Group (Canada) Ltd., entered into an acquisition agreement on May 8, 2014 with a private Ontario company (“Potential Licensee”) to acquire 100% of the issued and outstanding shares of Potential Licensee. The Potential Licensee was in the final stage of obtaining its Medical Marijuana growers license. The Potential Licensee owned a fully functional production facility, and was awaiting final inspection by Health Canada. The transaction includes real property and related facilities. Pursuant to the terms of the acquisition agreement, the Company paid a non-refundable advance against acquisition of $46,006 to the law firm of the sellers, in Trust, in the transaction. On the instruction of the Company, on June 18, 2014, an amount of $41,400 was released to the vendor from the Trust account leaving a balance of $4,606 in the trust account.   Under the terms of the acquisition agreement, the Company would pay CDN$2.5 million at closing for acquiring 100% of the issued and outstanding shares of Potential Licensee (the "Closing date") with an additional CDN$2.5 million due one year from  the Closing date. The Company would also, at the Closing date, issue a warrant to the sellers to purchase up to 1 million shares of the Company shares at a twenty five (25) percent discount to market. The closing of the acquisition agreement was subject to receipt of a license from Health Canada under Marijuana for Medical Purposes Regulation ("MMPR"). Under the terms, if we were not able to obtain needed financing, we would have to cancel the agreement. Upon cancellation, the initial deposit amount of $46,006 paid by the Company would be forfeited.   On May 27, 2014, the Company, through its wholly-owned subsidiary, MDRM Group (Canada) Ltd, entered into an agreement with a Wyoming registered public company (the "Public Company") , to sell up to forty-nine percent (49%) of the shares of the Potential Licensee, for a total purchase consideration of $2,486,946. At the execution and acceptance of the agreement on May 29, 2014, the Private Company paid a non-refundable sum of $23,070 to the Company for the option right granted under the said agreement to acquire shares of the Potential Licensee.   There had been no progress or cooperation by the Potential License in the full implementation of the agreement and on November 12, 2014, the Company filed a statement of claim with Ontario Superior Court to enforce the agreement with the Potential Licensee. On May 5, 2015 the Company renegotiated the terms of the agreement with the Potential Licensee, and at that time transferred the acquisition rights to the Company's newly incorporated wholly owned subsidiary company, 2458509 Ontario Inc. Under the terms of the renegotiated agreement, the total purchase consideration was increased to CDN$5.5 million for site and solar panel operations without purchase of the property. In lieu of the purchase of the property, the Company entered into a 20 year lease with an option for an additional period of lease for the eighty eight acres of land at an annual lease payment of CDN$72,000 plus applicable taxes. The lease payment is subject to adjustment with the annual inflation price index. Per the terms of the new agreement on July 21, 2015 the Company paid CDN$50,000 and commitment to fund approximately CDN$550,000 in additional construction improvements required to meet Health Canada specifications.   The Company was not successful in raising the additional capital in a timely manner as anticipated by all parties under the renegotiated agreement dated May 5, 2015. On July 15, 2015 counsel for the Potential Licensee sought arbitration pursuant to the terms of the agreement and on July 28, 2015 particulars of the arbitration were sought by the Company but none were forthcoming from counsel for the Potential Licensee.  Instead, the Potential Licensee issued a State of Claim on August 4, 2015 alleging unacceptable delay in funding and risk of loss of a Health Canada license in the event construction was not finalized when Health Canada could call for a site inspection. The Potential Licensee sought to vacate the agreement and in order to freely seek capital from alternate sources so as to allow them to mitigate prospective damages that might occur through loss of an MMPR license opportunity if they could not comply with a Health Canada inspection. Despite concerted efforts to secure capital from the existing shareholder base and external sources, the Company concluded that the necessary capital could not be raised and to avoid further litigation and potential loss of litigation and agreed to a mutual release of all claims between the parties effective August 27, 2015.   As a result of the aforementioned developments, the Company recorded an impairment of the entire $46,006 acquisition deposit. Consequently, the agreement made with the Public Company dated May 27, 2014 has been cancelled.

v3.3.1.900

5. INTANGIBLE ASSETS - LICENSING AGREEMENT	6 Months Ended
	Dec. 31, 2014
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS - LICENSING AGREEMENT	On August 26, 2014, the Company, through its wholly-owned subsidiary, MDRM Group (Canada) Ltd, formed in Ontario, Canada, entered into an exclusive licensing agreement to market, sell and service proprietary stent technology within certain designated territories. The license was acquired for a cash payment of $66,290 and 5 million shares of the Company's common stock issuable as follows;     · Two million (2,000,000) common shares upon delivery of certain materials, drawings and Prototypes to the Company;     · Two million (2,000,000) common shares upon earlier of (i) the completion of a Prototype by the Company, or (ii) one year from the date of the agreement; and     · One million (1,000,000) common shares upon receipt of approval from Health Canada for the sale in Canada of a device utilizing the intellectual property.      Management has determined the useful life of the acquired intellectual properties to be 5 years.  No amortization has been taken as at December 31, 2014, as the intellectual properties are not ready for their intended use.     As of the date of the issuance of this report, the Company had not received the materials, drawings and Prototypes specified under the licensing agreement and consequently had not issued the first tranche of 2 million shares of common stock.  The Company paid an amount of $4,200 in October 2015 for the renewal of the said IP as one of the conditions of the undergoing negotiations. Further, as of this date, the Company is expediting the matter with the owners of the intellectual properties so that commercial activities can be initiated as early as possible.   The Company must secure the approval of the governmental authorities in each licensed territory before it can manufacture and market the device in that particular territory.  The Company is unable to predict how long it will take to secure the requisite approvals.

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6. STOCKHOLDERS' LOAN	6 Months Ended
	Dec. 31, 2014
Related Party Transactions [Abstract]
STOCKHOLDERS' LOAN	On August 28, 2014, the Company entered into a debt conversion agreement with one of the shareholders to convert an amount of $299,043 of his total balance owing of $425,399 by the Company. As a result of this conversion, the Company issued 7,974,495 common shares at a conversion price of $0.053 per common shares, which represents the closing prices of the Company's common share as reported by Bloomberg, L.P on the date of the conversion agreement. As a result of this debt conversion, we recognized a net loss of $123,604 during the six months period ended on December 31, 2014, out of which $91,706 was recognized during the quarter ended on September 30, 2014.   As of December 31, 2014, the Company owed a shareholder $200,556. The loan is payable on demand, unsecured and bears no interest.  The loan shall be payable on demand within five (5) days from the date of request. In the event payment is not timely made, interest will accrue on the unpaid balance at the rate of 15% per annum, compounded monthly, from and after the date of such failure to pay.  On February 4, 2015 the Company entered into an agreement with the same shareholder to convert a sum of $188,848 out of his total debt balance into 9,079,181 common shares of the Company at a conversion price of $0.030 per common shares, which represents the closing price of the Company's common share as reported by Bloomberg, L.P on the date of the conversion agreement.   As of December 31, 2014, the Company owed a shareholder $3,183. The loan is payable on demand, unsecured and bears no interest. The loan shall be payable on demand within five (5) days from the date of request. In the event payment is not timely made, interest will accrue on the unpaid balance at the rate of 15% per annum, compounded monthly, from and after the date of such failure to pay.   As of December 31, 2014, the Company owed a shareholder $8,775. The loan is payable on demand, unsecured and bears no interest. The loan shall be payable on demand within five (5) days from the date of request. In the event payment is not timely made, interest will accrue on the unpaid balance at the rate of 15% per annum, compounded monthly, from and after the date of such failure to pay.

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7. NOTES PAYABLE	6 Months Ended
	Dec. 31, 2014
Debt Disclosure [Abstract]
NOTES PAYABLE	The Notes are unsecured and payable on the following maturity dates. The following summarizes the notes payable;       December 31, 2014     June 30, 2014   Rate of Interest (per annum)     Maturity Date Note payable - A   $ 20,000     $ 20,000   10%   June 30, 2016 Note payable - B *   $ 73,270       -   5%   June 30, 2016     $ 93,270     $ 20,000             * The Note is for CDN$ 85,000 valued at US$73,270 as at the balance sheet date. An exchange gain of $2,626 has been recorded during the three months period ended on December 31, 2014 and $4,441 for the period of six months period ending on the balance sheet date.

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8. OTHER LOANS PAYABLE	6 Months Ended
	Dec. 31, 2014
Other Loans Payable
OTHER LOANS PAYABLE	In addition to the loans from related parties and shareholders, the Company also relies on financial support from third parties to meet its operational requirements. This reliance may continue until such time that the Company can support its operations or attains adequate financing through sales of its equity or traditional debt financing. There is no formal written commitment for continued support by third parties. Amounts represent advances or amounts paid in satisfaction of liabilities. The advances are considered temporary in nature and have not been formalized by promissory notes.    On November 15, 2014, the Company entered into a debt conversion agreement with one of the private lenders to convert total debt of $15,837, which includes $14,367 of principal balance and $1,471 of accrued interest as at the date of the agreement at ten percent (10%) per annum. Pursuant to the terms of the agreement, the number of shares of restricted common shares of the Company as shall be determined by applying a twenty five percent (25%) discount to the closing prices of the Company's common share as reported by Bloomberg, L.P on to the date the agreement. As a result of this debt conversion, the Company issued 502,752 common shares at a conversion price of $0.056 per common shares, which represents the closing price of the Company's stock as reported by Bloomberg, L.P, on the date of the conversion of the debts. The Company recognized a loss of $12,286 during the quarter, as a result of this debt conversion.   As of December 31, 2014 there was a balance of $161,232 for other loans payable arising from short term advances to the Company to meet operational needs. The amount is unsecured, with no formal agreed upon rate of interest and is payable on demand.

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9. COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Dec. 31, 2014
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	The Company is actively and aggressively pursuing various other opportunities relating to the medical marijuana and biopharma industries which meet its investment criteria. To this end, we have entered into letters of intent to purchase controlling interests in two other private companies each in the final stages of obtaining its Medical Marijuana growers license. The actual terms and conditions of these two proposed transactions will be disclosed at such time as the Company has entered into definitive agreements on the matters.   Under the terms of the Licensing Agreement which the Company entered into on August 26, 2014 with a private company involved in developing medical devices, who is developing a unique and innovative platform for advanced IV catheters that can withdraw blood without the use of a needle. ActiVein creates a new meaning to the word "Safer Quality Care" in Hospitals and medical facilities for patients and the medical personal, the Company paid $66,290 to the private company and is obligated to issue 5 million shares of the Company's common stock as follows;     · Two million (2,000,000) common shares upon delivery of certain materials, drawings and Prototypes to the Company;     · Two million (2,000,000) common shares upon earlier of (i) the completion of a Prototype by the Company, or (ii) one year from the date of the agreement; and     · One million (1,000,000) common shares upon receipt of approval from Health Canada for the sale in Canada of a device utilizing the intellectual property.      As of the date of the issuance of this report, the Company had not received the materials, drawings and Prototypes specified under the licensing agreement and consequently had not issued the first tranche of 2 million shares of common stock.  Despite these delays, the agreement is still in effect, however, the license is still not ready for its intended use. The Company is in the process of re-negotiating the terms of the agreement.. Arrangements were made in July 2015 to have all prototypes, equipment, and records packaged and crated for pick up by Company’s designated carrier for delivery to Toronto. We are awaiting assembly and packaging of all materials at this time. The Company paid an amount of $4,200 in October 2015 for the renewal of the said IP as one of the conditions of the undergoing negotiations. Further, as of this date, the Company is expediting the matter with the owners of the intellectual properties so that commercial activities can initiated as early as possible.   In order to bring the device to market the company will have to incur significant product development costs and receive regulatory approval from the each of the jurisdictions in which it is qualified to sell and distribute the device further to the terms of the license agreement.   The Company must secure the approval of the governmental authorities in each licensed territory before it can manufacture and market the device in that particular territory.  The Company is unable to predict how long it will take to secure the requisite approvals.

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10. CONSULTING FEES	6 Months Ended
	Dec. 31, 2014
Other Income and Expenses [Abstract]
CONSULTING FEES	a).  RELATED PARTIES   The Company recognizes that it is essential to attract and retain officers and directors who are qualified, capable and willing to serve the Company. Each one of them performs a valuable service for the Company and is entitled to and should be fairly compensated for such services and the duties and responsibilities imposed by the Company, its bylaws, federal and state statutesz, and various regulatory bodies.   On July 17, 2014, the Company entered into an engagement agreement, with seven (7) highly regarded professionals to become members of the "Medical Advisory Board" (the "Advisory Board") established by the Company. The primary responsibilities of the members of the Advisory Board include facilitating to explore potential business avenues and apprising of technological, competitive and other developments to the Company. In consideration of the services to be rendered by each members of the Advisory Board, the Company issued 250,000 common shares to each member on signing of the agreement. As a result of the engagement, the Company issued a total of 1,750,000 common shares at the price of $0.102 per common share, the closing price of the Company's stock as reported by Bloomberg, L.P. Consequently a consulting expense of $178,500 was recognized in our statements of operations for the six months ended December 31, 2014.   Beginning on the first anniversary date of the engagements of the member of the Advisory Board, and continuing on each successive anniversary thereafter, the Company has intends to issue as yet undetermined number of warrants to each member of the Advisory Board to purchase additional shares of the Company. The exercise price of the warrant will be determined by applying twenty five (25) percent discount to the average of the closing price of the Company's stock as reported by Bloomberg, L.P, or any other independent reporting services, for the ten (10) trading days prior to the date of the exercise of the warrant. The Board of Directors of the Company will determine annually for the number of shares to be allotted. As the number of warrants to be issued will not be determined until after the first anniversary date of the engagement agreement, no compensation value has been assigned to the future issuance of this undetermined number of warrants at this time. The granting of warrants is at the discretion of the Board of Directors, and the number of warrants to be granted will be determined at the grant date.  Per the agreement with each member of the advisory Board, certain services were required to be provided by the members to earn additional shares of the Company through the warrants. Since the signing of the agreements, no services were provided to the Company as anticipated. Therefore, the Board of the Company decided, in the best interest of the Company, not to issue any warrants to the members of the advisory Board. Under the agreement, no cash benefit was agreed and compensation for services was to be paid only through shares or warrants of the Company.  As of the date of the issuance of this financial statements, the Board of Directors of the Company has not approved issuance of warrants nor does the Company expect to issue any warrants in the near future.   On December 1, 2014, the Board of Directors of the Company, in recognition of the valuable services performed by its officers and executives, approved issuance of 16,250,000 common shares at the market price of $0.041 per common shares, which represents the closing price of the Company's stock as reported by Bloomberg, L.P on the date of the resolution, and recognized $666,250 of consulting expense. Additionally, the Company issued 427,350 common shares, as a result of the Company's compensation agreement entered into on December 1, 2014 with executives of the Company. According to the agreements, to the extent of any compensation owing to executives shall not have been paid as of the end of any calendar month, the Company may issue, or cause to be issued to those officers willing to accept same, in lieu of cash or other forms of payments for such services rendered, such number of shares of restricted common shares of the Company as shall be determined by applying a twenty five percent (25%) discount to the closing prices of the Company's common share as reported by Bloomberg, L.P on to the date of the notice by any such officer to the Company that he elects to be paid in shares of common stock. All shares of common stock issued pursuant to the agreements shall be restricted pursuant to the provision of Rule 144 promulgated by the Securities Exchange Commission. As a result, the Company issued 427,350 common shares at a conversion price of $0.035 per common shares, which represents the closing price per share of the Company's common share as reported by Bloomberg, L.P prior to the date of the notice of intention. The Company issued shares as per the agreement and consequently recognized a net loss of $2,457 during the quarter.   b).   THIRD PARTIES   On December 1, 2014, the Board of Directors of the Company, in recognition of the valuable services performed by a consultant of the Company for services performed in relation to investor relation, approved issuance of 250,000 common shares at the market price of $0.041 per common shares for a total sum of $10,250. The Company issued 250,000 common shares subsequently on January 12, 2015.

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11. LOSS ON SETTLEMENT OF LOANS	6 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
LOSS ON SETTLEMENT OF LOANS	a).   RELATED PARTY On August 28, 2014, the Company entered into a debt conversion agreement with one of the shareholders, who holds more than 10 percent of the Company's shareholdings, to convert an amount of $299,043 of his total balance owing of $425,399 by the Company. As a result of this conversion, the Company issued 7,974,495 common shares at a conversion price of $0.053 per common shares, which represents the closing prices of the Company's common share as reported by Bloomberg, L.P on the date of the conversion agreement. As a result of this debt conversion, we recognized a net loss of $123,604 during the six months period ended on December 31, 2014, out of which $91,706 was recognized during the quarter ended on September 30, 2014.    b).   THIRD PARTY   On November 15, 2014, the Company entered into a debt conversion agreement with one of the private lenders to convert a total debt of $15,837, which includes $14,366 of principal balance and $1,471 of accrued interest of ten percent (10%) per annum as at the date of the agreement. Pursuant to the terms of the agreement, the number of shares of restricted common shares of the Company as shall be determined by applying a twenty five percent (25%) discount to the closing prices of the Company's common share as reported by Bloomberg, L.P on to the date the agreement. As a result of this debt conversion, the Company issued 502,752 common shares at a conversion price of $0.056 per common shares, which represents the closing price of the Company's stock as reported by Bloomberg, L.P, on the date of the conversion of the debts. The Company recognized a loss of $12,286 during the quarter, as a result of this debt conversion.

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12. AGREEMENT CANCELLATION CHARGES	6 Months Ended
	Dec. 31, 2014
Accounting Policies [Abstract]
AGREEMENT CANCELLATION CHARGES	On December 23, 2014, the Board of Directors of the Company approved cancellation of the subscription agreement made with a private company to purchase 308,000 common shares. The Board of Directors of the Company considered that it is in the interest of the Company to terminate the agreement and compensate the private company and its principals, who have, from time to time, provided services to the Company on a consulting basis. As a result of this cancellation, the Company issued a total of 750,000 common shares at a price of $0.037 per common shares, which represents the closing price of the Company's stock as reported by Bloomberg, L.P, on the date of cancellation. Subsequent to the balance sheet date, the Company issued 500,000 shares on January 13, 2015.

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13. INCOME TAXES	6 Months Ended
	Dec. 31, 2014
Income Tax Disclosure [Abstract]
INCOME TAXES	The provision (benefit) for income taxes for the three and six months ended December 31, 2014 and 2013, were as follows (assuming a 34 percent effective tax rate):     Three months Ended December 31,     2014   2013   Current Tax Provision:                   Federal Taxable income $ -   $ -   Deferred tax expense   301,367     9,889   Change in deferred tax valuation allowance   (301,367)     (9,889)   Total current tax provision $ -   $ -           Six months Ended December 31,     2014   2013   Current Tax Provision:                   Federal Taxable income $ -   $ -   Deferred tax expense   399,731     13,553   Change in deferred tax valuation allowance   (399,731)     (13,553)   Total current tax provision $ -   $ -     The Company had deferred income tax assets as of December 31, 2014 and June 30, 2014 as follows:       December 31, 2014     June 30, 2014   Loss carry forwards   $ 683,047     $ 283,316   Less - Valuation allowance      (683,047)       (283,316)   Total net deferred tax assets   $ -     $ -     As of December 31, 2014, the Company had approximately $2,008,963 in tax loss carry forwards that can be utilized in future periods to reduce taxable income, and begin to expire in the year 2028.   The Company provided a valuation allowance equal to the deferred income tax assets for the six months ended December 31, 2014 and June 30, 2014 because it is not presently known whether future taxable income will be sufficient to utilize the loss carry forwards.

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14. STOCKHOLDERS' DEFICIT	6 Months Ended
	Dec. 31, 2014
Equity [Abstract]
STOCKHOLDERS' DEFICIT	Preferred Stock   The total number of preferred shares authorized that may be issued by the Company is 1,000,000 shares with a par value of $0.001 per share.   No shares of preferred stock were issued and outstanding during the six months ended December 31, 2014 and 2013.   On January 12, 2015, the Company, by amending its articles of incorporation, authorized one million Series A preferred shares without designation. Resolution was made on January 12, 2015 and filed with the State of Nevada approving the designation of certain rights and privileges to such preferred shares. Included in those designations are conversion rights into common shares of the Company. For each Series "A" preferred share converted, the shareholder shall receive eight common shares of the Company and voting privileges equal to two hundred votes for each Series "A" share where preferred shares are entitled to vote.   Common Stock   The total number of common shares authorized that may be issued by the Company is 200,000,000 shares with a par value of $0.001 per share.   During the three months period ended December 31, 2014 we issued:       · On November 15, 2014, the Company entered into a debt conversion agreement with one of the private lenders to convert a total debt of $15,837, which includes $14,367 of principal balance and $1,471 of accrued interest as at the date of the agreement at ten percent (10%) per annum. Pursuant to the terms of the agreement, the number of shares of restricted common shares of the Company as shall be determined by applying a twenty five percent (25%) discount to the closing prices of the Company's common share as reported by Bloomberg, L.P on to the date the agreement. As a result of this debt conversion, the Company issued 502,752 common shares at a conversion price of $0.056 per common shares, which represents the closing price of the Company's stock as reported by Bloomberg, L.P, on the date of the conversion of the debts.     · On December 1, 2014, the Board of Directors of the Company, in recognition of the valuable services performed by its officers and executives, approved issuance of 16,250,000 common shares at the market price of $0.041 per common shares, which represents the closing price of the Company's stock as reported by Bloomberg, L.P on the date of the resolution. Additionally, the Company issued 427,350 common shares, as a result of the Company's compensation agreement entered on December 1, 2014 with executives of the Company. According to the agreements, to the extent of any compensation owing to executives shall not have been paid as of the end of any calendar month, the Company may issue, or cause to be issued to those officers willing to accept same, in lieu of cash or other forms of payments for such services rendered, such number of shares of restricted common shares of the Company as shall be determined by applying a twenty five percent (25%) discount to the closing prices of the Company's common share as reported by Bloomberg, L.P on the date of the notice by any such officer to the Company that he elects to be paid in shares of common stock. All shares of common stock issued pursuant to the agreements shall be restricted pursuant to the provision of Rule 144 promulgated by the Securities Exchange Commission. As a result, the compensation owing as at December 31, 2014, the Company issued 427,350 common shares at a conversion price of $0.035 per common shares, which represents the closing price per share of the Company's common share as reported by Bloomberg, L.P prior to the date of the notice of intention. The Company issued shares as per the agreement and consequently recognized a net loss of $2,457 during the quarter.     · On December 1, 2014, the Board of Directors of the Company approved issuance of 250,000 common shares at the market price of $0.041 per common shares for $10,250 of investor relations services.     · On December 23, 2014, the Board of Directors of the Company approved cancellation of the subscription agreement made with a private company to purchase 308,000 common shares. The Board of Directors of the Company considered that it is in the interest of the Company to terminate the agreement and compensate fairly to the private company and its principals, who have, from time to time, provided services to the Company on a consulting basis. As a result of this cancellation, the Company issued 750,000 common shares at a price of $0.037 per common shares, which represents the closing price of the Company's stock as reported by Bloomberg, L.P, on the date of cancellation.   As at December 31, 2014 there were 105,066,389 shares of common stock issued and outstanding. As of the balance sheet date, the Company had not issued any shares nor granted any stock options under share-based compensation transactions   Warrants   On July 17, 2014, the Company entered into an agreement, with seven (7) highly regarded professionals to become members of the "Medical Advisory Board (the "Advisory Board") established by the Company. Under the terms of the agreement, beginning on the first anniversary date of the engagements of the member of the Advisory Board, and continuing on each successive anniversary thereafter, the Company has intends to issue as yet undetermined number of warrants to each member of the Advisory Board to purchase additional shares of the Company. The exercise price of the warrant will be determined by applying twenty five (25) percent discount to the average of the closing price of the Company's stock as reported by Bloomberg, L.P, or any other independent reporting services, for the ten (10) trading days prior to the date of the exercise of the warrant. The Board of Directors of the Company will determine annually for the number of shares to be allotted. As the number of warrants to be issued will not be determined until after the first anniversary date of the engagement agreement, no compensation value has been assigned to the future issuance of this undetermined number of warrants at this time. The granting of warrants is at the discretion of the Board of Directors, and the number of warrants to be granted will be determined at the grant date. As of the date of the issuance of this financial statements, the Board of Directors of the Company has not approved issuance of warrants nor does the Company expect to issue any warrants in the near future.

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15. SUBSEQUENT EVENTS	6 Months Ended
	Dec. 31, 2014
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	As of the date of the issuance of this report, the Company had not received the materials, drawings and Prototypes specified under the licensing agreement and consequently had not issued the first tranche of 2 million shares of common stock as disclosed in Note 5 above.   On January 12, 2015, the Company, by amending its articles of incorporation, authorized one million Series A preferred shares without designation.  Resolution was made on January 12, 2015 and filed with the State of Nevada approving the designation of certain rights and privileges to such preferred shares. Included in those designations are conversion rights into common shares of the Company. For each Series "A" preferred share converted, the shareholder shall receive eight common shares of the Company and voting privileges equal to two hundred votes for each Series "A" share where preferred shares are entitled to vote.   On February 4, 2015 the Company entered into an agreement with a long time shareholder and supporter of the Company to convert a sum of $188,848 out of his total debt balance of $200,556 as of December 31, 2014 into 9,079,181 common shares of the Company at a conversion price of $0.030 per common shares, which represents the closing price of the Company's common share as reported by Bloomberg, L.P on the date of the conversion agreement.   Effective February 13, 2015, our Board of Directors increased the number of members who serve on the Board of Directors to five persons and appointed members of the Board of Directors (the “New Directors”) accordingly. Effective February 13, 2015, Mr. Kenneth Pinckard resigned as the Chief Executive Officer and a director of the Company and of its subsidiaries.   On February 20, 2015 in connection with Mr. Pinckard’s resignation as an executive officer and director of the Company, the parties agreed to a termination of his employment agreement with the Company.  The Company has agreed to pay a total of $65,000 in consideration of all services rendered prior to his termination, of which $45,000 was paid on the date he resigned and $20,000 will be paid within 90-days thereafter (the “90-Day Payment”).  Furthermore, the parties agreed that out of 10,000,000 shares of the Company’s common stock previously issued to him in December of 2014, 2,500,000 shares would be returned to the Company to be canceled, and 3,500,000 shares will be held in escrow to secure the 90-Day Payment and provided such payment is timely made, will be canceled thereafter.   The Company and Mr. Pinckard agreed that he would retain ownership of the remaining 4,000,000 shares of the Company’s common stock. The Company failed to make the additional payment of $20,000 to Mr. Pinckard and shares placed in escrow were subsequently released to him, and has not received 2,500,000 shares.   On May 15, 2015, the Company appointed Mr. Declan French as Vice President Corporate Development of the Company and on July 9, 2015 the Company issued him 4,000,000 common shares in its shares capital at the closing prices of the Company's common share as reported by Bloomberg, L.P. on the date of issuance, as an incentive to him.   On June 05, 2015, the company received an operating loan from a group of lenders in the amount of $3,730.  On July 06, 2015 the Company entered into an agreement with this group of lenders of the Company to convert their debt into 124,323 common shares of the Company at a conversion price of $0.030 per common shares, which represents the closing price of the Company's common share as reported by Bloomberg, L.P on the date of the conversion agreement.   In connection with an equity private placement subscription agreement dated June 12, 2015, the Company issued 1,000,000 common shares of the Company at the market prices of $0.048 per common share, which represents the closing price of the Company's common shares as reported by Bloomberg, L.P on the date of the subscription to generate $25,000 to meet the working capital requirements of the Company.   On June 24, 2015 the Company entered into an agreement with a lender of the Company to convert his total debt of $16,000 into 335,076 common shares of the Company at a conversion price of $0.048 per common shares, which represents the closing price of the Company's common share as reported by Bloomberg, L.P on the date of the conversion agreement. The amount of loan was obtained during June 2015.   On July 9, 2015, the Company issued 2,381,983 common shares at a subscription price of $0.030 per common shares, which represents the closing price of the Company's common share as reported by Bloomberg, L.P on the date of the subscription by way of an equity private placement to raise $21,975 to meet the working capital requirement of the Company. Additionally, the Company issued 1,872,643 common shares to Mike Floroff for his continued consulting services rendered to the Company and converted debt of $39,740 of Baseer Khan into 2,387,545 common shares of the Company both at a market price of $0.030 per common shares, which represents the closing price of the Company's common share as reported by Bloomberg, L.P on the date of the conversion.   In recognition of the advisory services of Gilbert Sharpe and Jeffrey Friedman to the Board and management of the company, the Board of Directors in its meeting held on July 22, 2015 ratified issuance of 250,000 and 350,000 common shares of the Company respectively at the market prices of $0.025 per common share, which represents the closing price of the Company's common share as reported by Bloomberg, L.P on the date of the issuance.   On August 12, 2015, as a result of a small equity private placement, the Company issued 700,700 common shares of the Company at $0.01 per common share, which represents the closing price of the Company's common share as reported by Bloomberg, L.P on the date of the subscription and raised $7,007 for operational needs of the Company.   On August 27, 2015, a previously disclosed business acquisition agreement dated May 8, 2014 (Note 5) turned unsuccessful due to the noncompliance by the Potential License in the full implementation of the agreement. Consequently, the Company agreed to a mutual release of all claims between the parties effective August 27, 2015.   In accordance with ASC 855, Subsequent Events, the Company has evaluated events that occurred subsequent to the balance sheet date the date of available issuance of these unaudited financial statements. The Company determined that other than as disclosed above, there were no material reportable subsequent events to be disclosed.

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1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Dec. 31, 2014
Accounting Policies [Abstract]
Basis of Preparation	The accompanying audited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”).
Unaudited Interim Financial Statements	The accompanying unaudited interim financial statements of the Company have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions to Form10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements.  In our opinion the financial statements include all adjustments (consisting of normal recurring accruals) necessary in order to make the financial statements not misleading.  Operating results for the three and six month periods ended December 31, 2014 are not necessarily indicative of the results that may be expected for the year ended June 30, 2015.  For more complete financial information, these unaudited financial statements should be read in conjunction with the audited financial statements for the year ended June 30, 2014 included in our Form 10-K filed with the SEC.
Development Stage Company	The Company is in the development stage as defined under the then current Financial Accounting Standards Board ("FASB") Accounting Standards Codification("ASC") 915-205 "Development-Stage Entities," and among the additional disclosures required as a development stage company are that our financial statements were identified as those of a development stage company, and that the statements of operations, stockholders' deficit and cash flows disclosed activity since the date of our inception (December 19, 2007) as a development stage company. Effective June 10, 2014 FASB changed its regulations with respect to Development Stage Entities and these additional disclosures are no longer required for annual reporting periods beginning after December 15, 2014 with the option for entities to early adopt these new provisions. The Company has elected to early adopt these provisions and consequently these additional disclosures have not been included in these financial statements.
Principles of Consolidation	The Company's consolidated financial statements for the three and six months ended December 31, 2014, include the accounts of its wholly owned subsidiaries Modern Mobility Aids, Inc. and MDRM Group (Canada) Ltd. and 2458509 Ontario Inc. and all are Ontario, Canada based companies. Modern Mobility Aids, Inc. was incorporated on September 2, 2009, MDRM Group (Canada) Ltd. was incorporated on July 14, 2011 and 2458509 Ontario Inc. was incorporated on March 17, 2015. All significant intercompany balances and transactions have been eliminated on consolidation.
Transaction of Foreign Currency	The Company's consolidated financial statements are prepared in US dollars.  The Company’s foreign subsidiaries in Canada are classified as fully integrated with the functional currency being the United States dollar.  The Company uses the temporal method of foreign currency translation for these operations.  Monetary assets and liabilities are translated at the exchange rates in effect on the balance sheet date.  Non-monetary assets are translated at historic exchange rates.  Revenue and expense amounts are translated using the exchange rates prevailing on the day of the transactions except depreciation of capital assets, which is translated at historic exchange rates. Gains and losses from foreign exchange translations are included in the statement of operations.
Cash and Cash Equivalents	For purposes of reporting within the statements of cash flows, the Company considers all cash on hand, cash accounts not subject to withdrawal restrictions or penalties, and all highly liquid debt instruments purchased with a maturity of three months or less to be cash and cash equivalents.
Intangible Assets	Upon acquisition, identifiable intangible assets are recorded at cost and are carried at cost less accumulated amortization.  Identifiable intangible assets with finite lives are amortized on a straight-line basis over their estimated useful lives as follows:    License agreements                  5 years   Residual values and useful lives are reviewed at the end of each reporting period and adjusted, if appropriate.
Revenue Recognition	The Company is in the development stage and has realized minimal revenues from operations.  The Company recognizes revenues when the sale and/or distribution of products is complete, risk of loss and title to the products have transferred to the customer, there is persuasive evidence of an agreement, acceptance has been approved by its customer, the fee is fixed or determinable based on the completion of stated terms and conditions, and collection of any related receivable is probable.  Net revenues are comprised of gross revenues less expected returns, trade discounts, and customer allowances that include costs associated with off-invoice markdowns and other price reductions, as well as trade promotions and coupons.  These incentive costs are recognized at the later of the date on which the Company recognized the related revenue or the date on which the Company offers the incentive.
Loss per Common Share	Basic loss per share is computed by dividing the net loss attributable to the common stockholders by the weighted average number of shares of common stock outstanding during the periods.  Diluted loss per share is computed similar to basic loss per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. As at December 31, 2014, 5 million shares of common stock were issuable in respect of the acquisition of a license agreement and a currently undetermined number of warrants were contracted to be issued under certain consulting agreements commencing July 17, 2015. These potentially dilutive securities were excluded from the computation of the number of shares issued and outstanding as their effect would have been anti-dilutive as the Company incurred losses during the three and six months ended December 31, 2014 and 2013.
Income Taxes	The Company accounts for income taxes in accordance with FASB ASC 740, Income Taxes which requires the recognition of deferred tax liabilities and assets for the expected future tax consequences of events that have been included in the financial statement or tax returns. Under this method, deferred tax liabilities and assets are determined based on the difference between financial statements and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. Under FASB ASC 740, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations.
Fair Value of Financial Instruments	The Company estimates the fair value of financial instruments using the available market information and valuation methods.  Considerable judgment is required in estimating fair value.  Accordingly, the estimates of fair value may not be indicative of the amounts Modern Mobility Aids could realize in a current market exchange.  As of December 31, 2014, the carrying value of the Company’s financial instruments comprising cash, short term expense advances and deposits, accounts payable and accruals, due to related parties, loan from shareholders and notes payable approximated fair value due to the short-term nature and maturity of these instruments.
Deferred Offering Costs	The Company defers as other assets the direct incremental costs of raising capital until such time as the offering is completed.  At the time of the completion of the offering, the costs are charged against the capital raised.  Should the offering be terminated, deferred offering costs are charged to operations during the period in which the offering is terminated.
Impairment of Long-lived Assets	Capital assets are reviewed for impairment in accordance with SFAS No. 144, “Accounting for the Impairment of Disposal of Long-lived Assets,” which was adopted effective January 1, 2002.  Under ASC 350, these assets are tested for recoverability whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable. An impairment charge is recognized for the amount, if any, which the carrying value of the asset exceeds the fair value.
Advertising and Promotion	The Company expenses all advertising and promotion costs as incurred. The Company did not incur any advertising or promotion costs during the three and six month periods ended December 31, 2014, and 2013.
Common Stock Registration Expenses	The Company considers incremental costs and expenses related to the registration of equity securities with the SEC, whether by contractual arrangement as of a certain date or by demand, to be unrelated to original issuance transactions.  As such, subsequent registration costs and expenses are reflected in the accompanying financial statements as general and administrative expenses, and are expensed as incurred.
Stock-based Compensation	Stock-based compensation is accounted for at fair value in accordance with ASC 718,”Compensation – Stock Compensation”, when applicable.  To date, the Company has not adopted a stock option plan and has not granted any stock options. Pursuant to consulting agreements dated July 27, 2014 (Note 12) with Medical Advisory Board members, beginning on the first anniversary date of the engagements of the members of the Advisory Board, and continuing on each successive anniversary thereafter, the Company has an intent to issue as yet undetermined number of warrants to each member of the Advisory Board to purchase additional shares of the Company. The exercise price to be determined by applying twenty five (25) percent discount to the average of the closing price of the Company's stock as reported by Bloomberg, L.P, or any other independent reporting services, for the ten (10) trading days prior to the date of the exercise of the warrant. As the number of warrants to be issued has yet to be determined, no value has been assigned to the as yet undetermined number warrants initially planned to be issued effective July 27, 2015. The granting of warrants is at the discretion of the Board of Directors, and the number of warrants to be issued will be determined at the grant date.  Per the agreement with each member of the advisory Board, certain services were required to be provided by the members to earn additional shares of the Company through the warrants. Since the signing of the agreements, no services were provided to the Company as anticipated. Therefore, the Board of the Company decided, in the best interest of the Company, not to issue any warrants to the members of the advisory Board. Under the agreement, no cash benefit was agreed and compensation for services was to be paid only through shares or warrants of the Company.  As of the date of the issuance of this financial statements, the Board of Directors of the Company has not approved issuance of warrants nor does the Company expect to issue any warrants in the near future.
Use of Estimates and Assumptions	The accompanying financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America.  Because a precise determination of many assets and liabilities is dependent upon future events, the preparation of financial statements for a period necessarily involves the use of estimates which have been made using careful judgment.  Actual results may vary from these estimates.
Reclassifications	Certain reclassifications have been made to the prior period financial statements to conform to the 2015 presentation. The reclassifications had no effect on net loss, total assets, or total stockholders’ deficit.
Recently Adopted Accounting Pronouncements	The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on our financial condition or the results of its operations other than in respect of the early adoption of the new regulations relating to Development Stage Entities as discussed above.

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7. NOTES PAYABLE (Tables)	6 Months Ended
	Dec. 31, 2014
Notes Payable Tables
Summary of notes payable	December 31, 2014     June 30, 2014   Rate of Interest (per annum)     Maturity Date Note payable - A   $ 20,000     $ 20,000   10%   June 30, 2016 Note payable - B *   $ 73,270       -   5%   June 30, 2016     $ 93,270     $ 20,000             * The Note is for CDN$ 85,000 valued at US$73,270 as at the balance sheet date. An exchange gain of $2,626 has been recorded during the three months period ended on December 31, 2014 and $4,441 for the period of six months period ending on the balance sheet date.

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13. INCOME TAXES (Tables)	6 Months Ended
	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Provision (benefit) for income taxes	Three months Ended December 31,     2014   2013   Current Tax Provision:                   Federal Taxable income $ -   $ -   Deferred tax expense   301,367     9,889   Change in deferred tax valuation allowance   (301,367)     (9,889)   Total current tax provision $ -   $ -           Six months Ended December 31,     2014   2013   Current Tax Provision:                   Federal Taxable income $ -   $ -   Deferred tax expense   399,731     13,553   Change in deferred tax valuation allowance   (399,731)     (13,553)   Total current tax provision $ -   $ -
Deferred income tax assets	December 31, 2014     June 30, 2014   Loss carry forwards   $ 683,047     $ 283,316   Less - Valuation allowance      (683,047)       (283,316)   Total net deferred tax assets   $ -     $ -

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2. GOING CONCERN (Details Narrative) - USD ($)	6 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Working Capital deficiency	$ 606,518	$ 713,057

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3. SHORT TERM EXPENSES ADVANCES AND DEPOSITS (Details Narrative) - USD ($)	Dec. 31, 2014	Jun. 30, 2014
Short Term Expenses Advances And Deposits Details Narrative
Short term expense advances and deposits	$ 2,028	$ 9,434

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6. STOCKHOLDERS' LOAN (Details Narrative) - USD ($)	Dec. 31, 2014	Jun. 30, 2014
Related Party Transactions [Abstract]
Short-term debt, interest rate	15.00%
Short-term Debt	$ 212,513	$ 425,808
Interest Payable	$ 0

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7. NOTES PAYABLE (Details) - USD ($)		Dec. 31, 2014	Jun. 30, 2014
Notes payable		$ 93,270	$ 20,000
Note payable - A
Notes payable	[1]	$ 20,000	$ 20,000
Rate of Interest (per annum)		10.00%	10.00%
Note payable - B
Notes payable	[1],[2]	$ 73,270	$ 0
Rate of Interest (per annum)		5.00%	5.00%
[1] Maturity Date: June 30, 2016 [2] The Note is for CDN$ 85,000 valued at US$73,270 as at the balance sheet date. An exchange gain of $2,626 has been recorded during the three months period ended on December 31, 2014 and $4,441 for the period of six months period ending on the balance sheet date.

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13. INCOME TAXES (Details) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2014	Dec. 31, 2013
Current Tax Provision:
Federal Taxable income	$ 0	$ 0	$ 0	$ 0
Deferred tax expense	301,367	9,889	399,731	13,553
Deferred Tax Provision:
Change in deferred tax valuation allowance	(301,367)	(9,889)	(399,731)	(13,553)
Total deferred tax provision	$ 0	$ 0	$ 0	$ 0

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13. INCOME TAXES (Details 1) - USD ($)	Dec. 31, 2014	Jun. 30, 2014
Income Tax Disclosure [Abstract]
Loss carryforwards	$ 683,047	$ 283,316
Less - Valuation allowance	(683,047)	(283,316)
Total net deferred tax assets	$ 0	$ 0