**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

 

**FORM 10-K**

 (Mark One)

x ANNUAL REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 FOR THE FISCAL YEAR ENDED **MARCH 31, 2011**

 

OR

o TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 FOR THE TRANSITION PERIOD FROM _____ TO ______

**LEFT BEHIND GAMES INC.**

(Exact name of small business issuer as specified in its charter)

 
| **Nevada**

 

**000-50603**

 

**91-0745418**

(State or other jurisdiction 

 

(Commission File Number)

 

(IRS Employer 

of Incorporation) 

 

 

 

Identification Number) 

 

 

 

 

 

**25060 Hancock Avenue, Suite 103 Box 110**

 

 

**Murrieta, California**

 

**92562**

(Address of principal executive offices)

 

(Zip Code)

**(951) 894-6597**

(Issuer’s Telephone Number)

Securities Registered Under Section 12(b) of the Exchange Act: None

Securities Registered Under Section 12(g) of the Exchange Act:  Common Stock, $0.001 par value

                                                                                               (Title of class)

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

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

Check whether the issuer (1) filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the past 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.  Yes  x    No  o

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§ 229.405 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 o    No  o

Check if there is no disclosure of delinquent filers pursuant to Item 405 of Regulation S-K contained in this form, and no disclosure will be contained, to the best of 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.  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.

Large accelerated filer 

 o

Accelerated filer 

 o

Non-accelerated filer 

 o(Do not check if a smaller reporting company)

Smaller reporting company

 x

Indicate by check mark whether the registrant is a shell company. Yes  o    No  x

The aggregate market value of the Common Stock held by non-affiliates was approximately $9.8 million based upon 7,914,272,627 shares at the closing price of the Common Stock of $0.0013, as reported by the OTC Markets Over-the-Counter Board ("OTCQB") on September 30, 2010. 

The number of shares of the Common Stock of the registrant outstanding as of July 31, 2011 was 7,676,505,719.

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**TABLE OF CONTENTS**

 

Page

**                                          PART I**

 

 

 

Item 1.

Business

4

Item 1A.

Risk Factors

13

Item 1B.

Unresolved Staff Comments

20

Item 2.

Properties

20

Item 3.

Legal Proceedings

21

 

 

 

**                                        PART II**

 

 

 

Item 5.

Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities

21

Item 6.

Selected Financial Data

24

Item 7.

Management’s Discussion and Analysis of Financial Condition and Results of Operations

24

Item 7A.

Quantitative and Qualitative Disclosures About Market Risk

 

Item 8.

Financial Statements

33

Item 9.1

Changes in and Disagreements with Accountants on Accounting and Financial Disclosure

58

Item 9A 

Controls and Procedures

59

Item 9B.

Other Information

60

 

**                                       PART III**

 

 

 

Item 10.

Di Directors,  Executive Officers and  Corporate Governance

61

Item 11.

Executive Compensation

63

Item 12.

Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters

66

Item 13.

Certain Relationships and Related Transactions and Director Independence

68

Item 14.

Principal Accountant Fees and Services

69

 

 

 

**                                        PART IV**

 

 

 

Item 15.

Exhibits, Financial Statement Schedules

70

 

 

 

Signatures

 

71

3

**CAUTIONARY STATEMENT REGARDING**

**FORWARD-LOOKING STATEMENTS**

This Annual Report on Form 10-K and other reports that we file with the SEC contain statements that are considered forward-looking statements. Forward-looking statements give our current expectations, plans, objectives, assumptions or forecasts of future events. All statements other than statements of current or historical fact contained in this annual report, including statements regarding our future financial position, business strategy, budgets, projected costs and plans and objectives of management for future operations, are forward-looking statements. In some cases, you can identify forward-looking statements by terminology such as “anticipate,” “estimate,” “plans,” “potential,” “projects,” “ongoing,” “expects,” “management believes,” “we believe,” “we intend,” and similar expressions. These statements are based on our current plans and are subject to risks and uncertainties, and as such our actual future activities and results of operations may be materially different from those set forth in the forward looking statements. Any or all of the forward-looking statements in this annual report may turn out to be inaccurate and as such, you should not place undue reliance on these forward-looking statements. We have based these forward-looking statements largely on our current expectations and projections about future events and financial trends that we believe may affect our financial condition, results of operations, business strategy and financial needs. The forward-looking statements can be affected by inaccurate assumptions or by known or unknown risks, uncertainties and assumptions due to a number of factors, including:

o

continued development of our technology;

 

o

dependence on key personnel;

o

competitive factors;

o

the operation of our business; and

o

general economic conditions.

These forward-looking statements speak only as of the date on which they are made, and except to the extent required by federal securities laws, we undertake no obligation to update any forward-looking statements to reflect events or circumstances after the date on which the statement is made or to reflect the occurrence of unanticipated events. In addition, we cannot assess the impact of each factor on our business or the extent to which any factor, or combination of factors, may cause actual results to differ materially from those contained in any forward-looking statements. All subsequent written and oral forward-looking statements attributable to us or persons acting on our behalf are expressly qualified in their entirety by the cautionary statements contained in this annual report.

 

 

                                                                                                                      4

 

 

**PART I**

**ITEM 1. BUSINESS**

**Background**

         Left Behind Games Inc. d/b/a Inspired Media Entertainment (herein referred to as the “Company”, “LFBG”, “we”, “us”, “our” or similar terms), was founded on December 31, 2001 and incorporated in the state of Delaware on August 22, 2002 and reincorporated in the state of Nevada on January 17, 2011. The Company is the only publicly-traded exclusive publisher of Christian modern  media.  It is the world leader in the publication of Christian video games and a Christian social network provider. Trade names include Inspired Media EntertainmentTM, LB Games®, Cloud 9 Games® and MyPraize®. The Company and its subsidiaries produce quality interactive experiences including entertainment products that perpetuate positive values and appeal to faith-based and mainstream audiences.

 

 

        Our common stock is quoted on the OTC Markets’ OTCQB exchange under the ticker symbol “LFBG.”

        Left Behind Games Inc. became a public company on February 7, 2006. On that date, through a reverse

merger, we acquired the public entity Bonanza Gold, Inc., a Washington corporation which had been in operation since 1961. As a result of the share exchange agreement, LFBG shareholders and management controlled the new public company. And as part of the transaction, we changed the name to Left Behind Games, Inc. and are currently doing business under our various trade names.

      Our Company became one of the first to develop, publish, and distribute games for the multi-billion dollar inspirational marketplace when in November of 2006, we released our first product, “LEFT BEHIND: Eternal Forces”, a PC real-time strategy game. This original release has made LEFT BEHIND the most widely distributed Christian PC game in the history of this new market segment. For Christmas 2010, we released Left Behind 3: Rise of the Antichrist.

      On July 5, 2007, we obtained an exclusive license to sell three (3) PC games featuring Charlie Church Mouse to the  

Christian Booksellers Association (CBA) market from Lifeline Studios, Inc., the developer and original publisher. On June 30, 2009, we expanded our license agreement for Charlie Church Mouse PC Games to include all distribution channels worldwide. We expect to release Charlie Church Mouse Online Adventures before Christmas 2011, the world’s first high-quality massive-multiplayer Christian family online game experience. (development screen shots below)

           On May 20, 2008, we acquired the publishing and distribution rights to the PC game, “Keys of the Kingdom.” This new game features brain-teasing dynamics and inspirational scriptures. We agreed to pay the author a royalty of fifteen percent (15%) of gross profits.

On June 24, 2009, we announced that Wal-Mart approved a test market for our games. Based upon a successful test, Walmart expanded distribution of our Left Behind 3: Rise of the Antichrist and Charlie Church Mouse SuperPak into up to 3,000 stores throughout the United States. However, sales results were less than expected as the majority of PC game sales for the industry now occur through online sales efforts. 

On July 7, 2009, we signed a distribution agreement with Jack of All Games, now a division of Synnex Corporation (NYSE: SNX) to distribute our games, which remains our distributor to this day and is one of the largest retail distributors of video games in North America.

On April 21, 2010, we announced strategic relationship agreements with Lifeline Studios and Cloud9Games to develop three new games for release in-time for Christmas 2010. Such titles included Charlie Church Mouse 3D Bible Adventures, Praise Champion and King Solomon’s Trivia Challenge.

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On October 25, 2010, we acquired the assets of Cloud 9 Games, including the Heavenly Harmony and Solomon Says Trivia games. In November 2010, we released sequels to these two games titled Praise Champion and King Solomon’s Trivia Challenge with new releases anticipated for Christmas 2011.

 

 

On January 21, 2011, we acquired the assets of MyPraize, a Christian social network which began in 2005.

Since our incorporation, we have not had or been involved in any bankruptcy, receivership or similar proceeding.

***Principal Products or Services and Their Markets***

All of our games are branded under the names of LB Games, Inspired Media Entertainment and Cloud 9 Games.  Our games have received positive support from well-respected Christian leaders and organizations, including the Billy Graham Center and Joel Osteen’s Church (Lakewood), one of the largest mega-churches in the U.S. 

The following represent the Company’s current main titles.

The following represent new titles to be released for Christmas 2011.

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***Anticipated Christmas 2011 Product Line***

We are currently working on the development and release of the above additional retail products in the December quarter of 2011. Additionally, we will attempt to release Charlie Church Mouse storybooks for the iPad, Bible Quest: Journey through Genesis and Scripture Chess for the iPhone and Android mobile platforms. Should we be successful in the foregoing endeavor, we plan to expand our product line on other platforms in 2012 featuring Praise Champion 2 for the Nintendo Wii.       

The games currently in development and anticipated for release in the December quarter of 2011, pending the receipt of adequate financing (of which there can be no assurance), are: 

**n**

**Praise Champion 2** is a karaoke style singing game featuring 80 popular Christian songs.  Featuring an all new career mode, players will start their new career and sing their way to the top of the charts while unlocking new venues, rewards, rankings and achievements. All-new game graphics include customizable avatars and 15 fully 3D venues. 

**n**

**Charlie Church Mouse Bible Adventures Online** is an exciting online world packed with friends, games and adventures! From exciting Bible stories and games, to training pets and exploring the theme park, BibleAdventuresOnline.com includes games and activities for kids ages 4-12.

**n**

**Left Behind 4: World At War** is a real-time strategy game based on the best-selling Left Behind book series by Tim LaHaye and Jerry Jenkins. Join the ultimate fight of good versus evil, commanding the Tribulation Forces, American Militia and the Global Community Peacekeepers.

**n**

**Bible Quest: Journey Through Genesis** is a game where the player swaps tiles to create matches of three or more identical tiles laid out over varying game boards. Players seek to progress through a map filled with more than 75 segments from the book of Genesis. Each game is unique and lush backgrounds will emerse the player in the stories.

**n**

**King Solomon’s Trivia Challenge 2** is a Bible based trivia game presented in a game show atmosphere complete with a funny host and over-the-top visuals. Over 1000 Bible related questions in 10 categories will challenge your knowledge of the Bible. Achieve rewards and rankings while unlocking new characters.

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**n**

**Scripture Chess** is designed to engage strategic and battle-hungry gamers to see and feel the relevance of their actions in the context of the ultimate battle of good vs. evil through this classic game more than 1,000 years old. In between moves, players will hear scripture relavent to their progress and strategy.

**n**

**King Solomon’s Word Games** include several mini-games which make Biblical content relevant to gamers through common and fun game dynamics including Word Twists, Sling Words, Word Searches and more...

***Pursue Growing Trends of Digital Content Creation and Distribution***

As the interactive entertainment industry continues to evolve, new revenue streams are emerging from the growing trends of digital content creation and distribution. These revenue opportunities are expected to increase significantly in future years. We are currently focused on generating revenue from in-game advertising. We believe that our current games have hundreds of potential placements for in-game advertising, which can be updated weekly, either dynamically or via our automatic update-game feature. To date, Jeep, GameStop and Dell Computers have placed ads in our Left Behind branded games. These advertisers participated paid for ads within our game through our relationship with Double Fusion, an in-game advertising technology and service provider. Under our agreement with Double Fusion, Double Fusion will pay us 65% of net advertising revenues as our part of the revenue share related to in-game advertising placements that they sell once they have recouped their $100,000 advance to us from our 65% revenue share. 

In future years, we plan to consider adding other new revenue opportunities, including downloadable content/micro-transactions, mobile content and massively multiplayer online gaming. We also believe that online delivery of episodic content will continue to become more prevalent as broadband connectivity gains popularity and digital delivery platforms such as Xbox Live, PlayStation Network and Valve’s Steam gain additional customers.

 

***Market Industry Overview***

**Company’s Core Demographics.**The****Company’s primary audience is both the Christian demographic, one of the largest segments of American consumers, and gamers who play family-friendly video games.

**The Historical Growth of the Computer and Video Game Industry**. According to the Entertainment Software Association (“ESA”), the modern-day video game industry took form in 1985 with the release of the 8-bit Nintendo System ("NES"). Following upon the heels of Nintendo’s introduction of the NES, Sega Enterprises Ltd. released its 16-bit “Genesis” system, which, in turn, was followed by Nintendo’s introduction of the “Super NES.” The early 1990s led to a rise in the personal computer (“PC”) game business with the introduction of CD-ROMs, with decreases in prices for multimedia PCs, and the introduction of high-level 3D graphics cards. In 1995-1996, consumers reacted positively to the release of the Sony PlayStation and Nintendo 64 and ushered in a new generation of video game consoles. 

According to ESA, in 1999 and 2000, the computer and video game industry reached new heights with the introduction of new video game consoles that allowed users to play games, as well as watch DVDs and listen to audio CDs. According to ESA, the video game business experienced strong growth, in spite of the economic recession after the turn of the century.

According to the NPD Group, a provider of consumer and retail information based in Port Washington, New York 2006, U.S. retail sales of video games and PC games, which includes console and portable hardware, software and accessories, were approximately $13.5 billion, which exceeded the previous record set in 2002 by over $1.7 billion.

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Sales growth in the game software industry is more than double the growth rate of the U.S. economy as a whole, according to a study of the U.S. Government Census and other economic data, as reported by the ESA. Analysts predict that more money will be spent again this year on interactive software than at the box office. According to a recent CNBC News report, even though we are in a recession, computer game sales continue to increase. PricewaterhouseCoopers predicts that the sale of software games will reach $21.6 Billion by 2013.

In 2010, according to the ESA (Entertainment Software Association), 67% of American households play computer or video games. The average game player age is 34 and 26% of gamers were over the age of 50. The average age of the most frequent game purchaser is 40. 54% of game purchasers are male and 46% are female. The average gamer has been playing electronic games for an average of 12 years. 64% of gamers play games with other gamers in person. This is an increase from 62% in 2009 and from 59% in 2008. 67% of homes in America own either a console and/or PC used to run entertainment software. 93% of the time parents are present at the time games are purchase or rented. 64% of parents believe games are a positive part of their children’s lives. 86% of the time children receive their parents’ permission before purchasing or renting a game. 48% of parents play computer and video games with their children at least weekly. 76% of parents believe that the parental controls available in all new video game consoles are useful. Further, parents impose time usage limits on video games more than any other form of entertainment. The best-selling Computer Game Super Genres by Units Sold in 2009 were Strategy (35.5%), Family Entertainment (18.7%), Role Playing (13.9%), Adventure (10.2%), Shooter (10.1%), Action (3.2%), Other Games/Compilations (2.2%), Flight (1.8%), Children’s Entertainment (1.7%), Sport Games (1.6%), Racing (0.8%), Arcade (0.3%), and Fighting (0.1%). For current and up-to-date game industry information, download a free publicly available report from the ESA at www.theesa.com.

**Internet, Online and Wireless Video Games**. The Internet has spawned the phenomenon of multiplayer on-line gaming, which we believe will increase with the emergence of broadband capabilities, in addition to new wireless mobile phone platforms. With advances in broadband technology and the ever increasing use of the Internet, the computer and video game industry has witnessed substantial growth in the development of games that can be played over the Internet, thereby opening up another market as well as other revenue models. Organizations have been placing their games on the Internet for consumer consumption either for the purpose of expanding their markets or as a way for companies not in the traditional video game industry to gain entrance. It is our intent to expand into these new markets, once we establish revenue streams from publishing the initial products.

At our request, in June 2004, the publisher of the *Left Behind* book series distributed a twenty (20) question survey for the purpose of helping us to understand the demographic link between *Left Behind* readership and potential purchasers of such branded video games. More than thirty-five hundred (3,500) responses were received. Of those responding, seventy-two percent (72%) classified themselves as players of video games, and ninety-two percent (92%) said they would consider buying a *Left Behind* video game for themselves or a family member.

In early 2007, we also launched a survey of our own to fans of our new game, which was released in November 2006. The survey was responded to by approximately 1-2% of those requested. Remarkably, more than two-thirds (2/3) of all those responding intend to buy the next product to be released by Left Behind Games.

Sales and usage of video games, although targeted to predominately younger markets, are not exclusive to this marketplace. As technology evolves and game quality improves, the sale of hardware is shifting to middle-aged and older audiences. The demographics of the interactive industry continue to change as players who have grown up with games are now buying them as adults, as well as for their children.

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In 2006, according to a Peter D. Hart Research Associates study, seventy-five percent (75%) of American heads-of-household play computer and video games, thirty-nine percent (39%) of computer gamers are over the age of thirty-five (35) and the average game player is thirty (30) years old, nineteen percent (19%) are age fifty (50) or older, and forty-three percent (43%) are women. The study also found the typical game purchaser is thirty-seven (37) years old, and adult gamers have been playing for an average of twelve (12) years. Further data shows just thirty-five percent (35%) of gamers are under the age of eighteen (18), while forty-three percent (43%) are 18 - 49 years old. Interestingly, women over the age of eighteen (18) constitute a greater portion of the game playing population (28%) than boys 6-17 (21%).

The same survey illustrated that on average an adult male plays games 7.6 hours per week, with the average adult female closing the historical gender gap at 7.4 hours per week.

ESA indicates that the popularity of computer and video games rivals baseball and amusement parks. According to ESA, three (3) times as many Americans (approximately 145 million) played computer and video games as went to the top five U.S. amusement parks and twice as many as attended major league baseball games. A poll by ESA of sixteen hundred (1,600) households ranked computer and video games number one as their most enjoyable activity.

Consistent with past years' numbers, in 2010, the ESA announced  that the majority of games that sold were rated "E" for "Everyone" (48%), followed by “Everyone 10+” (12.1%), "T” for “Teen" rated games (22.3%) and by "M” for “Mature" rated games (17.4%). By comparison, in 2002, E-rated games accounted for 55.7% of games sold, T-rated games 27.6% and M-rated games made up 13.2% of games sold.

According to ESA, all interactive games are rated by the Entertainment Software Rating Board ("ESRB"), a self-regulatory unit of ESA. The ESRB rating system is the benchmark rating system for software for all interactive platforms. The ESRB uses the following key elements to evaluate and rate software products: violence, sexual content, language, and early childhood development skills.

The first step in creating a successful video game product launch is to create a good game concept, ideally based upon a brand name with consumer awareness. Confirmation of the quality of the game is often provided by industry trade publications. As in comparable industries, previews and reviews can provide significant information regarding marketing viability prior to the completion of development and commercial release, enabling companies to more effectively manage development, marketing expenses and potential inventory risks.

Based on the popularity and success of the *Left Behind* Series with all ages, we believe that the *Left Behind* Brand is uniquely positioned for long-term success in the interactive video game marketplace. Our challenge is in reaching our target demographic. Recent interactive game market studies reveal a rapidly growing market comprised of people from all ages and cultures. Based on statements by the president of the ESA, we believe that the last few years and the next several years are watershed years for interactive products. 

**Social Gaming, iPhone, Android and other new platforms.** It is clear that new platforms are emerging and represent potential opportunities for growth in the video game industry. The Company is currently developing two of its titles for iPhone and Android, as well as the Charlie Church Mouse Storyboard series for the iPad. Historically, market risk continues to be high as the majority of titles developed for these platforms do not make money. The Company anticipates it will gradually develop more titles in these new markets as a solid business model is established based upon historical data, not just entrepreneurial zeal. We are already pioneering a new genre in the established video game markets. And accordingly, we are staying focused on this primary goal.

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**Video Game Software and Hardware Industries.**According to Michael Pachter, Interactive Entertainment Research Analyst for Wedbush Securities, “The most successful publishers are those who build diverse libraries of branded games that produce sequels and recurring revenue streams. With a base-load of steady, sequel-driven revenues, publishers have better visibility into their future performance, which leads to better planning and investment. A less-volatile revenue and earnings model also leads to more confidence from Wall Street and higher public valuations.”

***Marketing***

We have used a variety of avenues for promoting and marketing the launch of our products in the past 5 years, including television, radio, print advertising, trade shows, as well as the Internet. We anticipate that the Internet will become our most cost-effective method for developing brand awareness and promoting our products. In 2010 and 2011, we spent an aggregate of $712,822 on marketing and advertising expenses.  

Interactive software publishers use various strategies to differentiate themselves and build competitive advantages within the industry such as platform focus, internal versus external development, third party distribution, international sales and game genre focus. We remain focused on continuing to establish ourselves as the #1 Christian video game publisher in the world. 

***Trademarks, Licenses, Franchises, Concessions, Royalty Agreements or Labor Contracts***

Our future success and ability to compete are dependent, in part, upon our proprietary technology. We rely on trade secret, trademark and copyright law to protect our intellectual property. In addition, we cannot be sure that others will not develop technologies that are similar or superior to our technology. Furthermore, our management believes that factors such as the technological and creative skills of our personnel, new product developments, product enhancements and marketing activities are just as essential as the legal protection of proprietary rights to establishing and maintaining a competitive position.

We rely on trade secrets and know-how and proprietary technological innovation and expertise, all of which are protected in part by confidentiality and invention assignment agreements with our employees and consultants, and, whenever possible, our suppliers. We cannot make any assurances that these agreements will not be breached, that we will have adequate remedies for any breach, or that our unpatented proprietary intellectual property will not otherwise become known or independently discovered by competitors. We also cannot make any assurances that persons not bound by an invention assignment agreement will not develop relevant inventions. 

Many participants in the computer software and game market have a significant number of patents and have frequently demonstrated a readiness to commence litigation based on allegations of patent and other intellectual property infringement. We cannot guarantee that third parties will assert that we are infringing upon their proprietary rights even if we believe that is not the case. Responding to such claims, regardless of merit, could cause product shipment delays or require us to enter into royalty or licensing arrangements to settle such claims. Any such claims could also lead to time-consuming, protracted and costly litigation, which would require significant expenditures of time, capital and other resources by our management. The failure to resolve such claims on favorable terms could result in management spending time and energy on such matters instead of our business which could cause material adverse effect on our business, financial condition and results of operations. We expect that companies will increasingly be subject to infringement claims as the number of products and competitors in this industry segment grows and the functionality of products in different industry segments overlaps. 

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**The Left Behind License**. On October 11, 2002, the publisher of the *Left Behind* book series granted us an exclusive worldwide license to use the copyrights and trademarks relating to the storyline and content of the books in the *Left Behind* series of novels for the manufacture and distribution of video game products for personal computers, CD-ROM, DVD, game consoles, mobile devices and the Internet. Within 30 days from the end of each month, we provide royalties to the licensor based upon our sales for the preceding month. Additionally, the license term of 3 years automatically renews to additional terms in perpetuity. In the fiscal year ended March 31, 2011, we paid an aggregate of $54,456 in royalty payments to the licensor. 

***Distribution**Methods of the Products***

**North American Market.**On July 7, 2009, we signed a distribution agreement with Jack of All Games, now a division of Synnex (NYSE: SNX), providing us with potential distribution of our products into retailers including Wal-Mart, Best Buy, Target, EB Games, GameStop, Toys "R" Us, Blockbuster and other leading retailers. The initial term of the agreement was one-year, but it automatically renews if not terminated by either party. At present, PC Games sales occur more and more online as time goes on. According to Electronic Arts in 2011, more than 60% of sales now occur online. This trend continues to result in smaller and smaller PC Game shelf space as retailers are making space for more console game products.

**International Market.**We sell our products internationally through distributors in Australia, Canada South Africa. We intend to continue this strategy of selling through international distributors.

**The Inspirational Bookseller Market**. We anticipate that the Christian retail market represents significant sell-through opportunities for the Left Behind series brand. Left Behind books were originally sold exclusively through CBA retailers, until gaining mainstream acceptance and tremendous financial success in other distribution venues. Veggie Tales by Big Idea Productions, which has sold millions of videos, also released products to the Christian marketplace before gaining mainstream acceptance. This distribution channel includes thousands of retail outlets. We are developing direct-to-store relationships in the inspirational bookseller market to broaden our reach, to increase our potential and to pursue building a profitable distribution center for other published products into this marketplace. Meanwhile, are games are available in the top 4 major Christian retailers including Family Christian Stores, LifeWay Christian Stores, Mardel Christian and Education Stores and Berean Christian Stores. 

***Competition***

Currently, we are the world leader in the publishing of Christian video games. However, the video game industry is intensely competitive and new video game products and platforms are regularly introduced. Our competitors vary in size from small companies to very large corporations, with far longer operating histories, and significantly greater financial, marketing and product development resources than us. Due to these greater resources, certain of our competitors are be able to undertake more extensive marketing and promotional campaigns, adopt more aggressive pricing policies, pay higher fees to licensors for desirable products, and devote substantially more money to game development than we can. Also as a result, our competitors may be able to adapt more quickly to changes in the media market or to devote greater resources than we can to the sales of our media projects. 

We believe that the main competitive factors in the interactive entertainment software industry include product features and quality, compatibility of products with popular platforms, brand name recognition, access to distribution channels, marketing support, ease of use, price, and quality of customer service. There can be no assurance that we will be able to compete successfully with larger, more established video game publishers or distributors. 

 

We intend to compete primarily with other creators of video games for personal computers and game consoles. We will also compete with other forms of entertainment and leisure activities. Significant third party software competitors currently include, among others: Activision, Atari, Capcom, Electronic Arts, Konami, Namco, Midway, Take-Two, THQ, and Vivendi. 

12

In addition, integrated video game console hardware and software companies such as Sony Computer Entertainment, Nintendo Co. Ltd. and Microsoft Corporation will compete directly with us in the development of software titles for their respective platforms. 

Our competitors could also attempt to increase their presence in our target markets by forming strategic alliances with other competitors. Such competition could adversely affect our gross profits, margins and results of operations. There can be no assurance that we will be able to compete successfully with existing or new competitors. Most of our competitors have substantially greater financial resources than us, and they have much larger staff allowing them to create more games.

**Employees**

We employ 10 full-time and support 20 development workers in the United States and contract with two external development teams.

**ITEM 1A. RISK FACTORS RELATING TO OUR BUSINESS AND OUR INDUSTRY**

In addition to the other information set forth in this report, you should carefully consider the following factors that could materially affect our business, financial condition or future results. The risks described below are not the only risks facing us. Additional risks and uncertainties not currently known to us or that we currently deem to be immaterial also may materially adversely affect our business, financial condition and/or operating results.

**Need for substantial additional funds.**

At March 31, 2011, we only had $21,180 cash on hand and there is substantial doubt as to the ability of our Company to continue as a going concern. At March 31, 2011, we had no accounts receivable and we had $1,597,350 in accounts payable and accrued expenses. We currently need additional funds to finance our operations and the development of our product line within the next twelve months. Our cash requirements may vary or increase materially from those now planned because of unexpected costs or delays in connection with creation of video games, changes in the direction of our business strategy, competition, and other factors. Adequate funds for these purposes may not be available when needed or on acceptable terms.

**Our independent registered public accounting firm has issued a “going concern” opinion.**

At March 31, 2011, we had $21,180 cash on hand and our stockholders’ deficit was $70,870,169.  Our ability to continue as a going concern is dependent upon our ability to generate profitable operations in the future and/or to obtain the necessary financing to meet our obligations and repay our liabilities arising from normal business operations when they come due. We plan to continue to provide for our capital requirements by issuing additional equity or debt securities. No assurance can be given that additional capital will be available when required or on terms acceptable to us. It is likely that raising additional funds will continue to dilute our investors’ interests in the Company. We also cannot give assurance that we will achieve sufficient revenues in the future to achieve profitability and cash flow positive operations. The outcome of these matters cannot be predicted at this time and there are no assurances that, if achieved, we will have sufficient funds to execute our business plan or to generate positive operating results. Our independent registered public accounting firm as well as our predecessor independent registered public accounting firm indicated that these matters, among others, raise substantial doubt about our ability to continue as a going concern.

13

**The current economic conditions could materially adversely affect our operations.**

We are currently coming out of the worst world recession since the Great Depression and the Country’s unemployment rate is not decreasing. While our Net Revenues increased from $115,363 for the fiscal year ended March 31, 2010 to $1,600,407 for the fiscal year ended March 31, 2011, we nonetheless recorded a net loss of $5,487,843 for the fiscal year ended March 31, 2011. Sales of video games, such as ours, are considered to be “discretionary” items and in periods of economic slowdown and increased unemployment traditionally slow down. Period economic slowdown or recession in the United States and in other countries, rising interest rates or declining demand for video games, or the public perception that any of these events may occur, could result in a general decline economic activities, which would adversely affect our financial position, results of operations, and cash flow. 

**It is difficult to assess the likelihood of success for an early stage company without a long operating history like ours.** 

Since our organization, we have been engaged in start-up and development activities. There is limited operating history upon which investors may base an evaluation of our likely future performance. 

**Our business is highly dependent on Troy A. Lyndon**

Our Company and its operations is highly dependent on Troy A. Lyndon, our Chief Executive Officer and Chairman.  The loss of Mr. Lyndon would have a material adverse effect on our business and operations.  

**There is no assurance that we will enjoy successful business development.**

There can be no assurance that our business strategies will lead to any profits. We face risks and uncertainties relating to our ability to successfully implement our strategies of creating and marketing video and PC games, and selling the games at a profit. Despite the popularity of *Left Behind* books and other media materials, we do not know whether we can produce video and PC games for which there will be a demand, or whether *Left Behind*’s brand success will cross over to video games. You must consider the risks, expenses and uncertainties of a company like this, with an unproven business model, and a competitive and somewhat evolving market. In particular, you must consider that our business model is based on an expectation that we will be able to create games and that demand for video games will sustain itself or increase. 

**We expect the average price of current generation software titles to continue to decline.**

Consumer demand for software for current generation platforms has declined as newer and more advanced hardware platforms achieve market acceptance. As the gaming software industry transitions to next-generation platforms, we expect few, if any, current generation titles will be able to command premium price points and we expect that these titles will be subject to price reductions earlier in their product life cycles than we have seen in prior years. As a result, we have reduced prices for our current generation software titles and we expect to continue to reduce prices for our current generation software titles which will have a negative impact on our operating results.

14

**Our revenues will be partially dependent on the popularity of the *Left Behind* series of novels, the Charlie Church Mouse television series and public perception of our brands. If popularity declines, it may have a material adverse effect on our revenues and operating results.**

There can be no assurance that the Left Behind Games series or our other brands will sustain its popularity and continue to grow. With regard to the Left Behind brand, according to the publisher, the final book in the series was released in April 2007 and, as a result, it is likely that the popularity of the series is past its peak. A decline in the popularity of the *Left Behind Games*series will likely affect the popularity of any product based upon the series, including the products that we intend to develop and distribute, and that, in turn, would have a material adverse effect on our revenues and operating results. Despite the popularity of the *Left Behind**Games* series, there can be no guarantee that any video game product based upon the series will enjoy the same popularity or achieve commercial success. 

**We identified a material weakness in internal control over financial reporting for the fiscal year ended March 31, 2011.  Our failure to maintain an effective system of internal controls may cause investors to lose confidence in our reported financial information and have an adverse effect on the price of our common stock.**

Management identified a material weakness in our internal controls over financial reporting regarding revenue recognition accounting during our fiscal years ended March 31, 2011. . While we believe that we have mitigated the material weakness related to revenue recognition, we performed an evaluation of internal controls over financial reporting and concluded that we have material weaknesses in existing Segregation of Duties issues and Limited Resources issues and lack of a standing Audit Committee consisting of independent directors, which are only partially mitigated by the controls currently in place. There can be no assurance that we will be able rectify these material weaknesses.

**Governmental regulations could adversely affect the video game industry, including the distribution of interactive products over the Internet.**

Changes in domestic and foreign laws could affect our business and the development of our planned video game products, and, more specifically, could materially adversely affect the marketing, acceptance and profitability of our products. There can be no assurance that current laws and regulations (or the interpretation of existing regulations) will not become more stringent in the future, or that we will not incur substantial costs in the future to comply with such requirements, or that we will not be subjected to previously unknown laws and regulations that may adversely impact the development and distribution of our intended products or the operation of our business in general. As Internet commerce continues to evolve, we expect that federal, state and foreign governments will adopt laws and regulations covering issues such as user privacy, taxation of goods and services provided over the Internet, pricing, content and quality of products and services. It is possible that legislation could expose companies involved in electronic commerce to liability, taxation or other increased costs, any of which could limit the growth of electronic commerce generally. Legislation could dampen the growth in Internet usage and decrease its acceptance as a communications and commercial medium. If enacted, these laws and regulations could limit the market for our products to the extent we sell them over the Internet, and have a material adverse effect on our revenues and operating results. 

**If we do not respond to rapid technological change, our products may become obsolete.**

The market for video game products and services is characterized by rapid technological change and evolving industry standards. We cannot assure you that we will be successful in responding rapidly or in a cost effective manner to such developments. 

15

**We may not be able to achieve our distribution plans.**

Although we believe that our plans for marketing and distributing our products are achievable, there can be no assurance that we will be successful in our efforts to secure distribution agreements with national or regional wholesale or retail outlets, or to negotiate international distribution or sublicensing agreements regarding the distribution of *Left Behind* series video games in countries and territories outside of the United States, or that we will be able to gain access to CBA wholesale or retail channels of distribution. Even if we achieve our desired level of distribution, there can be no assurance that our games will sell sufficient quantities to generate profitable operations.

**Our products may have short life cycles and may become quickly obsolete.**

Consumer preferences in the video game industry are continuously changing and are difficult to predict. Few products achieve market acceptance, and even when they do achieve commercial success, products typically have short life cycles. We cannot be certain that the products we introduce will achieve any significant degree of market acceptance, or that if our products are accepted, the acceptance will be sustained for any significant amount of time, or that the life cycles of any of our products will be sufficient to permit us to recover development, manufacturing, marketing and other costs associated with them. In addition, sales of our games are expected to decline over time unless they are enhanced or new products are introduced. If the products we create fail to achieve or sustain market acceptance, it could result in excess inventory, require reductions in the average selling prices of the affected products, or require us to provide retailers with financial incentives, any one or all of which would have a material adverse effect on our operating results and financial condition. 

**If we are unable to maintain our license to Left Behind Games or other intellectual property, our operating results will be adversely impacted.**

All of our planned products are based on or incorporate intellectual property owned by others. Two of our current video game products are based on *Left Behind* names and themes. We expect that some of the products we publish in the future may also be based on intellectual property owned by others. The rights we enjoy to licensed intellectual property may vary based on the agreement we have with the licensor. Competition for these licenses is intense and many of our competitors have greater resources to take advantage of opportunities for such licenses. If we are unable to maintain our current licenses and obtain additional licenses with significant commercial value, we believe our sales will decline. In addition, obtaining licenses for popular franchises owned by others could require us to expend significant resources and the licenses may require us to pay relatively high royalty rates. If these titles are ultimately unpopular, we may not recoup our investment made to obtain such licenses. Furthermore, in many instances we do not have exclusive licenses for intellectual property owned by others. In these cases, we may face direct competition from other publishers holding a similar license. 

 

**The video game industry is very competitive, and we may not be able to compete successfully with larger, more established video game publishers.**

The interactive entertainment software industry is intensely competitive and new interactive entertainment software products and platforms are regularly introduced. We will compete primarily with other publishers of interactive entertainment software for personal computers and video game consoles. We will also compete with other forms of entertainment and leisure activities. 

16

**Our ability to develop and market our Left Behind branded video game products depends entirely upon our license from the publisher of the *Left Behind**Games*****series.**

On October 11, 2002, we secured the license from the publisher of the *Left Behind**Games* series to use the copyrights and trademarks relating to the *Left Behind**Games* series to develop video game products. The license requires us to pay royalties and other fees on an ongoing basis to the publisher of the *Left Behind**Games* series and to meet certain product development, manufacturing and distribution milestones. To date, we are in arrears on these license payments but the publisher of the Left Behind series has allowed us to continue with the licensing arrangement although there can be no assurance they will continue to do so.

The license also grants the publisher of the *Left Behind**Games* series significant control over the development of products under the license. In the event we are unable to perform all of the obligations to the publisher of the *Left Behind**Games* series under the license, the publisher of the *Left Behind**Games* series may terminate the license leaving us without the ability to develop, manufacture and distribute our video game products. The publisher of the *Left Behind**Games* series rights to review and approve our products may cause delays in shipping those products. Our success and our business plan is heavily dependent upon our ability to comply with the terms and conditions of the license and yet there can be no assurance that we will be able to comply with all terms and conditions of the license from the publisher of the *Left Behind**Games* series. In the event the license is terminated for any reason, we would likely be unable to continue to develop, sell or otherwise distribute video games based on the *Left Behind**Games* series. 

**Platform manufacturers are primary competitors and have approval rights and are expected to control the manufacturing of our video game products.**

The vast majority of commercial video game products are designed to play on a specific platform. The platform is the system that runs the game. Within the video game industry, there are currently many platforms, including Microsoft Xbox 360, Sony Playstation 2, Sony PSP, Sony Playstation 3, Nintendo DS, Nintendo GameCube and Gameboy Advance, Microsoft Windows, and Mac OS. The majority of PC games are designed to play on computers running the Microsoft Windows or the MAC OS platform. In order to develop a game that will run on a particular console platform, it is necessary to enter into a platform licensing agreement with a console or portable platform manufacturer. The platform manufacturers, Sony, Nintendo, and Microsoft, also publish their own video game products and are therefore competitors of ours. If we are successful in securing a platform licensing arrangement with one or more of these companies, we will most likely be required to give them significant control over the approval and manufacturing of our products. This could leave us unable to get our products approved, manufactured and shipped to customers. Control of the approval and manufacturing process by the platform licensors could also increase both our manufacturing and shipping lead times and related costs. Such delays could harm our business and adversely affect our financial performance. Additionally, while we are not aware of any reason that would prevent us from obtaining any desired development and/or publishing agreements with any of the hardware platform licensors, we have not yet signed any such agreement with any platform manufacturer, and we cannot guarantee that we will be able to conclude agreements with these third parties, or that if we do, the provisions of the agreements will be favorable or even as good as the comparable agreements executed by any of our competitors. If we are unable to secure development and/or publishing agreements with the major platform manufacturers, we would not be able to bring our products to market on any such affected platform. 

17

**The success of our Company depends on the continuing contributions of our key personnel.**

We have a skilled management team to seek out developers for our video games. However, members of our management team are required to devote only as much time to our operations as they, in their sole discretion, deem necessary in carrying out our operations effectively. Any or all of the members of our management team, including Troy A. Lyndon, may fail to divide their time efficiency in operating our business given their outside obligations. In addition, we do not have agreements with any of our management team that hinder their ability to work elsewhere or to resign at will and, thus, any executive officer or key employee may terminate his or her relationship with us at any time without advanced notice. 

**The elimination of monetary liability against our directors, officers and employees under our certificate of incorporation and the existence of indemnification rights to our directors, officers and employees may result in substantial expenditures by our company and may discourage lawsuits against our directors, officers and employees.**

Our certificate of incorporation contains provisions which eliminate the liability of our directors for monetary damages to our company and shareholders. Our bylaws also require us to indemnify our officers and directors. We may also have contractual indemnification obligations under our agreements with our directors, officers and employees. The foregoing indemnification obligations could result in our company incurring substantial expenditures to cover the cost of settlement or damage awards against directors, officers and employees that we may be unable to recoup. These provisions and resultant costs may also discourage our company from bringing a lawsuit against directors, officers and employees for breaches of their fiduciary duties, and may similarly discourage the filing of derivative litigation by our shareholders against our directors, officers and employees even though such actions, if successful, might otherwise benefit our company and shareholders.

**RISKS RELATING TO AN INVESTMENT IN OUR SECURITIES**

**Holders of shares of our common stock have a greater risk than holders of our preferred stock because shares of preferred stock have liquidation preferences over shares of our common stock.**

Holders of our preferred stock have liquidation preferences over our shares of common stock. The result is that in the event of any liquidation, dissolution or winding up of our affairs, whether voluntary or involuntary, the holders of record of our preferred stock will be entitled to recover their investment prior and in preference to any distribution of any of our remaining assets or surplus funds, if any remain, to the holders of our shares of common stock.

**Mr. Lyndon has voting control of the Company.**

According to our Articles of Incorporation, our authorized capital includes 10,000 shares of Series C Preferred Stock, all of which are currently owned by our Chief Executive Officer and Chairman, Troy Lyndon. According the Certificate of Designations for the Series C Preferred Stock, the holders of the Series C Preferred Stock are entitled to vote on all matters to be voted upon by the holders of the Company’s common stock and each share shall have the voting equivalent of one million (1,000,000) shares of common stock.  Mr. Lyndon’s ownership of the Series C Preferred Stock gives him the voting equivalency of 10 billion shares plus his other voting securities that he might own from time to time. Although Mr. Lyndon, as an officer and director of the Company, has a legal and personally accountable fiduciary obligation to act in the best interest of the Company and its stockholders, Mr. Lyndon’s voting control of the Company may make the Company less attractive to investors and/or joint venture partners.  

18

**The application of the "penny stock" rules could adversely affect the market price of our common shares and increase your transaction costs to sell those shares.**

 

As long as the trading price of our common shares is below $5 per share, the open-market trading of our common shares will be subject to the "penny stock" rules. The "penny stock" rules impose additional sales practice requirements on broker-dealers who sell securities to persons other than established customers and accredited investors (generally those with assets in excess of $1,000,000 or annual income exceeding $200,000 or $300,000 together with their spouse). For transactions covered by these rules, the broker-dealer must make a special suitability determination for the purchase of securities and have received the purchaser's written consent to the transaction before the purchase. Additionally, for any transaction involving a penny stock, unless exempt, the broker-dealer must deliver, before the transaction, a disclosure schedule prescribed by the SEC relating to the penny stock market. The broker-dealer also must disclose the commissions payable to both the broker-dealer and the registered representative and current quotations for the securities. Finally, monthly statements must be sent disclosing recent price information on the limited market in penny stocks. These additional burdens imposed on broker-dealers may restrict the ability or decrease the willingness of broker-dealers to sell our common shares, and may result in decreased liquidity for our common shares and increased transaction costs for sales and purchases of our common shares as compared to other securities.

**The market price for our common shares is particularly volatile given our status as a relatively unknown company with a small and thinly-traded public float, limited operating history and lack of revenue which could lead to wide fluctuations in our share price. The price at which you purchase our common shares may not be indicative of the price that will prevail in the trading market. You may be unable to sell your common shares at or above your purchase price, which may result in substantial losses to you.**

 

The market for our common shares is characterized by significant price volatility when compared to seasoned issuers, and we expect that our share price will continue to be more volatile than a seasoned issuer for the indefinite future. In fact, during the 52-week period ended March 31, 2011, the high and low closing sale prices of a share of our common stock were $0.129 and $0.0008, respectively. The volatility in our share price is attributable to a number of factors. First, as noted above, our common shares are sporadically and/or thinly traded. As a consequence of this lack of liquidity, the trading of relatively small quantities of shares by our shareholders may disproportionately influence the price of those shares in either direction. The price for our shares could, for example, decline precipitously in the event that a large number of our common shares are sold on the market without commensurate demand, as compared to a seasoned issuer which could better absorb those sales without adverse impact on its share price. Secondly, we are a speculative or "risky" investment due to our limited operating history, our low level of revenue and or lack of profitability to date. As a consequence of this enhanced risk, more risk-adverse investors may, under the fear of losing all or most of their investment in the event of negative news or lack of progress, be more inclined to sell their shares on the market more quickly and at greater discounts than would be the case with the stock of a seasoned issuer. The following factors may add to the volatility in the price of our common shares: actual or anticipated variations in our quarterly or annual operating results; announcements of significant acquisitions, strategic partnerships or joint ventures; our capital commitments and additions or departures of our key personnel. Many of these factors are beyond our control and may decrease the market price of our common shares regardless of our operating performance. We cannot make any predictions or projections as to what the prevailing market price for our common shares will be at any time, including as to whether our common shares will sustain their current market prices, or as to what effect the sale of shares or the availability of common shares for sale at any time will have on the prevailing market price.

 

19

Shareholders should be aware that, according to SEC Release No. 34-29093, the market for penny stocks has suffered in recent years from patterns of fraud and abuse. Such patterns include (1) control of the market for the security by one or a few broker-dealers that are often related to the promoter or issuer; (2) manipulation of prices through prearranged matching of purchases and sales and false and misleading press releases; (3) boiler room practices involving high-pressure sales tactics and unrealistic price projections by inexperienced sales persons; (4) excessive and undisclosed bid-ask differential and markups by selling broker-dealers; and (5) the wholesale dumping of the same securities by promoters and broker-dealers after prices have been manipulated to a desired level, along with the resulting inevitable collapse of those prices and with consequent investor losses. Our management is aware of the abuses that have occurred historically in the penny stock market. Although we do not expect to be in a position to dictate the behavior of the market or of broker-dealers who participate in the market, management will strive within the confines of practical limitations to prevent the described patterns from being established with respect to our securities. The occurrence of these patterns or practices could increase the volatility of our share price.

**Volatility in our common share price may subject us to securities litigation.**

 

The market for our common shares is characterized by significant price volatility when compared to seasoned issuers, and we expect that our share price will continue to be more volatile than a seasoned issuer for the indefinite future. In the past, plaintiffs have often initiated securities class action litigation against a company following periods of volatility in the market price of its securities. We may in the future be the target of similar litigation. Securities litigation could result in substantial costs and liabilities and could divert management's attention and resources.

**Our issuance of additional common shares in exchange for services or to repay debt, would dilute your proportionate ownership and voting rights and could have a negative impact on the market price of our common stock.**

Our board may generally issue shares of common stock to pay for debt or services, without further approval by our shareholders based upon such factors that our board of directors may deem relevant at that time. 

**ITEM 1B.  UNRESOLVED STAFF COMMENTS**

**N/A**

**ITEM 2.  PROPERTIES**

We operate in a 4,355 square foot sales and distribution facility in Temecula, California under a sublease agreement through October 2011. Its cost is $2,919 per month. Our lease ends each October and is renewable each year for 2 additional years at a similar lease rate.

Previously, our corporate offices consisted of a 3,500 square foot facility on 29995 Technology Drive in Murrieta, California under a lease agreement through May 2010. Its cost is $7,545 per month, with annual increases of four percent (4%). We abandoned that facility in March 2008 and are seeking a resolution with the landlord. 

**Investment Policies**

We do not have any investments in real estate or interests in real estate or investments in real estate mortgages other than that discussed above. We also do not have any investments in any securities of or interests in persons primarily engaged in real estate activities.

**Description of Real Estate and Operating Data**

See above.

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**ITEM 3. LEGAL PROCEEDINGS**

We are subject to litigation from time to time in the ordinary course of our business. 

We are currently not involved in any other litigation or any pending legal proceedings that we believe could have a material adverse effect on our financial position or results of operations.

**PART II**

**ITEM 5. MARKET FOR REGISTRANT’S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES.**

 

**Market Information**

**(a) Market for Common Equity and Related Stockholder Matters**

 

Until early March 2011, our common stock was quoted on the OTC Bulletin Board under the symbol “LFBG.” Since March 7, 2011, our common stock has been quoted for trading on the OTCQB (Pink Sheets) under the symbol “LFBG.”   The following table shows the high ask and low bid prices for the common stock for each quarter during the last two (2) fiscal years ended March 31. The quotations reflect inter-dealer prices, without retail mark-up, mark-down or commission and may not represent actual transactions. 

 

**High Ask**

 

**Low Bid**

Year ended 3/31/11: 

 

 

 

 

 

 Quarter ended 6/30/10 

$

0.0089

 

$

0.0024

 Quarter ended 9/30/10

 

0.003

 

 

0.0008

 Quarter ended 12/31/10

 

0.0129

 

 

0.0012

 Quarter ended 03/31/11 

 

0.0047

 

 

0.0009

 

 

 

 

 

 

Year ended 3/31/10: 

 

 

 

 

 

 Quarter ended 6/30/09 

$

0.093

 

$

0.002 

 Quarter ended 9/30/09

 

0.047

 

 

0.015 

 Quarter ended 12/31/09 

 

0.067

 

 

0.01

 Quarter ended 03/31/10 

 

0.015

 

 

0.003 

**Holders**

As of March 31, 2011, there were approximately seven thousand one hundred twelve (7,112) holders of record of our common.  

**Dividends**

We have not declared or paid cash dividends or made distributions in the past, and we do not anticipate that we will pay cash dividends or make distributions in the foreseeable future. We currently intend to retain any future earnings to finance our operations.

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**Common Stock**

We are authorized to issue ten billion (10,000,000,000) shares of $0.001 par value common stock of which 7,676,505,719 shares are currently outstanding as of July 31, 2011. Holders of common stock are entitled to one vote per share on each matter submitted to a vote at any meeting of stockholders. Shares of common stock do not carry cumulative voting rights and, therefore, holders of a majority of the outstanding shares of common stock will be able to elect the entire board of directors, and, if they do so, minority stockholders would not be able to elect any members to the board of directors. Our board of directors has authority, without action by the stockholders, to issue all or any portion of the authorized but unissued shares of common stock, which would reduce the percentage ownership of the stockholders and which may dilute the book value of the common stock. 

Stockholders have no pre-emptive rights to acquire additional shares of common stock. The common stock is not subject to redemption and carries no subscription or conversion rights. In the event of liquidation, the shares of common stock are entitled to share equally in corporate assets after satisfaction of all liabilities. The shares of common stock, when issued, will be fully paid and non-assessable. 

Holders of common stock are entitled to receive dividends as the board of directors may from time to time declare out of funds legally available for the payment of dividends. We have not paid dividends on common stock and do not anticipate that it will pay dividends in the foreseeable future. 

Anti-Dilutive Common Stock Rights 

In 2004, we entered into an agreement with Charter Financial Holdings, LLC in connection with consulting services. The compensation section of the agreement requires that we issue shares of our common stock to Charter sufficient to ensure that its ownership in us, does not fall below one percent (1%) of our outstanding common stock. The result is that for each time we issue or sell stock, we must issue that amount of stock to Charter Financial Holdings, LLC to maintain their ownership percentage. Charter Financial Holdings, LLC is not required to pay additional consideration for those shares.

**Preferred Stock**

We are authorized to issue up to Sixty Million (60,000,000) shares of $0.001 par value preferred stock (the “Preferred Stock”).  The Preferred Stock is entitled to preference over the common stock with respect to the distribution of our assets in the event of our liquidation, dissolution, or winding-up, whether voluntarily or involuntarily, or in the event of any other distribution of our assets of among the shareholders for the purpose of winding-up our affairs. The Preferred Stock may be divided into and issued in designated series from time to time by one or more resolutions adopted by the Board of Directors. The Directors in their sole discretion shall have the power to determine the relative powers, preferences, and rights of each series of preferred stock. 

10,000,000 shares of our Preferred Stock have been designated as Series A Preferred Stock, 3,586,245 of which were outstanding at March 31, 2011.  16,413,755 shares have been designated as Series B Preferred Stock, 7,890,529 of which were outstanding at March 31, 2011. 10,000 shares have been designated as Series C Preferred Stock, all of which were issued and outstanding at March 31, 2011. 10 shares have been authorized as Series D Preferred Stock, all of which were outstanding at March 31, 2011.  Preferred A shares are convertible on a one for one basis with our common stock at the sole discretion of the holder. Both our Series A and B Preferred Shares have  voting rights equal to one share of common stock.

As stated in our September 28, 2009 filing, the authorized number of shares of Series C Preferred Stock is Ten Thousand (10,000). The holders of the Series C Preferred Stock shall be entitled to vote on all matters to be voted upon by the holders of the Company’s common stock and each share shall have the voting equivalent of one million (1,000,000) shares of common stock. 

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The authorized number of Series D Preferred Stock is One Thousand (1,000). The holders of the Series D Preferred Stock have no voting rights. Each holder of Series D Stock shall have the right, at such holder’s option, at any time or from time to time from and after the day immediately following the date the Series D Stock is first issued, to convert each share of Series D Stock into one million (1,000,000) fully-paid and non-assessable shares of the Company’s common stock.

We consider it desirable to have one or more classes of preferred stock to provide us with greater flexibility in the future in the event that we elect to undertake an additional financing and in meeting corporate needs that may arise. If opportunities arise that would make it desirable to issue preferred stock through either public offerings or private placements, the provision for these classes of stock in our certificate of incorporation would avoid the possible delay and expense of a stockholders’ meeting, except as may be required by law or regulatory authorities. Issuance of the preferred stock would result, however, in a series of securities outstanding that may have certain preferences with respect to dividends, liquidation, redemption, and other matters over the common stock which would result in dilution of the income per share and net book value of the common stock. Issuance of additional common stock pursuant to any conversion right that may be attached to the preferred stock may also result in the dilution of the net income per share and net book value of the common stock. The specific terms of any series of preferred stock will depend primarily on market conditions, terms of a proposed acquisition or financing, and other factors existing at the time of issuance. As a result, it is not possible at this time to determine the respects in which a particular series of preferred stock will be superior to the common stock. Other than one for one exchanges of preferred stock held by shareholders of our subsidiary, the board of directors does not have any specific plan for the issuance of preferred stock at the present time and does not intend to issue any such stock on terms which it deems are not in our best interest or the best interests of our stockholders.

**(b) Recent Sales of Unregistered Securities**

During the fiscal year ended March 31, 2011, we completed the following transactions involving our common stock:

Ÿ we raised net proceeds of $738,927 from the sale of 868,548,940 shares of our common stock to accredited investors at an average price of $0.0009.

Ÿ we issued to independent third parties 629,223,486 shares of common stock for services provided, valued at $1,172,505. All shares issued to third parties during the year were fully vested and non-forfeitable on the date of grant, resulting in the entire amount of $1,172,505 being expensed during fiscal 2011. 

Ÿ we issued 275,270,325 shares of common stock with a fair value of $594,603 for settlement of notes payable and accounts payable with a carrying value of $516,512.  The difference between the fair value of the common stock and the carrying value of the payables settled of $78,092 was recorded as a loss on settlement of debt.

Ÿ we issued 1,231,000,000 shares of common stock for conversion of $335,938 of debt originally issued under consulting arrangements.

Ÿ we issued 43,225,511 shares of common stock with a fair value of $103,742 to certain private placement investors for anti-dilution price protection.  The anti-dilution provisions of their original subscription agreements expired in September of 2010 . 

Ÿ we issued 3,150,400 shares of common stock for the conversion of an equivalent number of shares of preferred stock – series B.  

Ÿ we issued 25,500,000 shares of common stock with a fair value of $9,000 for inventory.

From April 1, 2011 to July 31, 2011, we received $204,812 in net proceeds from the sale of 733,314,805 shares of common stock to eleven accredited investors, one of whom was a director. 

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We believe the above-referenced transactions to be exempt under Section 4(2) of the Securities Act of 1933, as amended, or Regulation D, Rule 506 because they do not involve a public offering. We believe that these sales of securities did not involve a public offering on the basis that each investor is an accredited investor as defined in Rule 501 of Regulation D and because in the case of investors that invested cash, we provided each of those investors with a private placement memorandum or a stock purchase agreement disclosing items set out in Rule 501 and 506 of Regulation D. The shares sold were restricted securities as defined in Rule 144(a)(3). Further, each common stock certificate issued in connection with this private offering bears a legend providing, in substance, that the securities have been acquired for investment only and may not be sold, transferred or assigned in the absence of an effective registration statement or opinion of legal counsel that registration is not required under the Securities Act of 1933. 

**Issuer Purchases of Equity Securities**

None

**ITEM 6. SELECTED FINANCIAL DATA**

As a Smaller Reporting Company, we are not required to furnish information under this Item 6.

**ITEM 7. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS**

 

**Forward Looking Statements**

 

This document contains statements that are considered forward-looking statements. Forward-looking statements give our current expectations, plans, objectives, assumptions or forecasts of future events. All statements other than statements of current or historical fact contained in this annual report, including statements regarding our future financial position, business strategy, budgets, projected costs and plans and objectives of management for future operations, are forward-looking statements. In some cases, you can identify forward -looking statements by terminology such as “anticipate,” “estimate,” “plans,” “potential,” “projects,” “ongoing,” “expects,” “management believes,” “we believe,” “we intend,” and similar expressions. These statements are based on our current plans and are subject to risks and uncertainties, and as such our actual future activities and results of operations may be materially different from those set forth in the forward looking statements. Any or all of the forward-looking statements in this quarterly report may turn out to be inaccurate and as such, you should not place undue reliance on these forward-looking statements. We have based these forward-looking statements largely on our current expectations and projections about future events and financial trends that we believe may affect our financial condition, results of operations, business strategy and financial needs. The forward-looking statements can be affected by inaccurate assumptions or by known or unknown risks, uncertainties and assumptions due to a number of factors, including:

 

o

continued development of our technology;

o

consumer acceptance of our current and future products

o

dependence on key personnel;

o

competitive factors;

o

the operation of our business; and

o

general economic conditions.

24

These forward-looking statements speak only as of the date on which they are made, and except to the extent required by federal securities laws, we undertake no obligation to update any forward-looking statements to reflect events or circumstances after the date on which the statement is made or to reflect the occurrence of unanticipated events. In addition, we cannot assess the impact of each factor on our business or the extent to which any factor, or combination of factors, may cause actual results to differ materially from those contained in any forward-looking statements. All subsequent written and oral forward-looking statements attributable to us or persons acting on our behalf are expressly qualified in their entirety by the cautionary statements contained in this quarterly report.

 

**Overview**

 

Left Behind Games Inc. d/b/a Inspired Media Entertainment (herein referred to as the “Company”, “LFBG”, “we”, “us”, “our” or similar terms), was founded on December 31, 2001 and incorporated in the state of Delaware on August 22, 2002 and reincorporated in the state of Nevada on January 17, 2011. The Company is the only publicly-traded exclusive publisher of Christian modern media. It is the world leader in the publication of Christian video games and a Christian social network provider. Trade names include Inspired Media EntertainmentTM, LB Games®, Cloud 9 Games® and MyPraize®. The Company and its subsidiaries produce quality interactive experiences including entertainment products that perpetuate positive values and appeal to faith-based and mainstream audiences.

Our common stock is quoted on the OTC Markets’ OTCQB exchange under the ticker symbol “LFBG.”

We are an early stage company which is one of the first companies to develop, publish, and distribute products into the multi-billion dollar video game and inspirational markets. Our goal is to become a leading publisher in the new market of inspirational games.

Our products include games based upon the popular *Left Behind* series of novels, the *Charlie Church Mouse* television programs and others. We have the exclusive world-wide rights to the *Left Behind* book series and brand, for the purpose of making any form of electronic games, which includes video games. *Left Behind* novels and products are based upon fictional storylines focused on events at the end of the world, including the ultimate battles of good against evil, which are very action oriented and supremely suitable for an engaging series of electronic games. According to the book publisher, Tyndale House Publishers, *Left Behind’s* series of books has sold more than sixty three (63) million copies. As a result, *Left Behind* branded products have generated more than $500 million at retail for the *Left Behind* book series. According to a Barna Research study, *Left Behind* has also become a recognized brand name by more than one-third (1/3) of Americans. Our management believes that *Left Behind* products have experienced financial success, including the novels, children's books, graphic novels (comic books), movies, and music. Our interest in the *Left Behind* brand is limited to our license to make video games. We have no interest in, nor do we profit from any other *Left Behind* branded products.

 

To date, we have financed our operations primarily through the sale of shares of our common stock. During the fiscal year ended March 31, 2011, we raised net proceeds of $738,927 from the sale of 868,548,940 shares of our common stock. We continue to generate operating losses. 

Furthermore, the report by our Independent Registered Public Accounting Firm on our financial statements includes a paragraph describing substantial doubt about our ability to continue as a “going concern”. 

25

**Management's Discussion and Analysis of Financial Condition and Results of Operations**

 

***Fiscal Years Ended March 31, 2011 and March 31, 2010***

 

*Net Revenues*

 

We recorded net revenues of $1,600,407 for the fiscal year ended March 31, 2011 compared to $115,363 in the fiscal year ended March 31, 2010, an increase of $1,485,044. The revenue level increased primarily due to sales of $1,427,091 in the year ended March 31, 2011 without comparable sales in the prior fiscal year, primarily because such sales were to a new customer which focuses on distribution to non-profit organizations.  Approximately 88% of our revenues in the fiscal year ended March 31, 2011 arose from cash receipts from this new distributor. The remainder of our revenue came from cash receipts from our master distributor to the mainstream retail channel and from cash receipts from the Christian bookstore or church market or from on-line sales. 

Approximately 15% of our revenues in the fiscal year ended March 31, 2010 arose from sales through our master distributor to the mainstream retail channel. The remainder of our revenue came from cash receipts from the Christian bookstore or church market or from on-line sales.

The revenues from our master distributor in the fiscal year ended March 31, 2011 were reduced by a number of deductions under our distribution agreement totaling $232,067, as follows: 

Samples

$

2,499 

Cost of presenting at vendor show

 

1,308 

Retail program deductions

 

581 

Defective allowance

 

97,201

Cost of games returned to distributor

 

130,478 

   Total Deductions

$

232,067

The revenues from our distributor were reduced by a number of deductions under our distribution agreement totaling $47,592, as follows: 

Manufacturing costs paid by our distributor 

$

32,332

Cost of presenting at vendor show

 

1,500

Retail program deductions

 

11,684

Cost of games returned to distributor

 

2,076

   Total Deductions

$

47,592

*Cost of Sales - Product Costs*

 

We recorded cost of sales - product costs of $696,428 for the fiscal year ended March 31, 2011 compared to $58,382 in the fiscal year ended March 31, 2010, an increase of $638,046. Cost of sales - product costs consists of product costs and inventory-related operational expenses. Cost of sales - product costs increased because of the higher level of net revenues noted above. 

26

*Cost of Sales - Intellectual Property Licenses*

 

We recorded cost of sales - intellectual property licenses of $73,538 for the fiscal year ended March 31, 2011 compared to $19,057 for the fiscal year ended March 31, 2010, an increase of $54,481. The increase in cost of sales intellectual property licenses was due to the revenue increase noted above.  Cost of sales - intellectual property licenses consists of certain royalty expenses, amortization of prepaid royalty costs and amortization of certain intangible assets. In the fiscal years ended March 31, 2011, and 2010, all of the cost of sales – intellectual property licenses related to royalties for the Left Behind, Keys of the Kingdom and Charlie Church Mouse games as noted below:

 

**Fiscal Year Ended**

**March 31,**

 

**2011**

 

**2010**

Left Behind License

$

59,783

 

$

3,196

Charlie Church Mouse License

 

600

 

 

10,155

Keys of the Kingdom License

 

13,155

 

 

5,706

  Total Cost of Sales - intellectual Property Costs

$

73,538

 

$

19,057

 

*Selling, General and Administrative Expenses*

 

Selling, general and administrative expenses were $929,815 for the fiscal year ended March 31, 2011, compared to $1,038,790 for the fiscal year ended March 31, 2010, a decrease of $108,975 or 10%. This decrease was primarily the result of a credit of $119,535 in the prior year related to the reversal of a lease-related reserve for an abandoned office space.

*Consulting and Professional Fees*

 

Consulting and professional fees were $1,918,430 for the fiscal year ended March 31, 2011, compared to $9,193,481 for the fiscal year ended March 31, 2010, a decrease of $7,275,051, or 79%. This decrease was largely due to a $5,563,764 reduction in payments to our marketing consultants, which in turn was driven by a $4,618,000 decrease in the cost of share-based payments under convertible notes to consultants   The reason for this significant change was because our consulting arrangements, which have since been terminated, were based upon a number of shares to be issued monthly if converted. Accordingly, based upon fair-value accounting rules the price of our stock determined the amount of each expense, rather than the cash amount converted into shares.

Salaries and Wages

Wages and salaries were $1,606,636 for the fiscal year ended March 31, 2011, compared to $4,152,041 for the fiscal year ended March 31, 2010, a decrease of $2,545,405 or 61%. We paid certain of our employees and directors in shares of restricted common stock rather than in cash. During the fiscal years ended March 31, 2011 and 2010, we recorded expenses relating to these non-cash payments to employees and directors of $203,981 and $3,657,100, a decrease of $3,453,119. The non-cash payments in the fiscal year ended March 31, 2010 included stock issued to our CEO, Troy Lyndon, equal to $3,270,100 and our Director, Richard Knox, Jr. equal to $327,000.  The non-cash payments in the fiscal year ended March 31, 2011 were to a number of full-time and part-time employees.

 

*Product Development Expenses*

 

Product development expenses were $1,680,578 for the fiscal year ended March 31, 2011 compared to $1,600,807 for the fiscal year ended March 31, 2010, an increase of $79,771, or 5%. This increase was due to greater fees paid under the Cloud 9 license. 

 

27

*Other Income and Expenses*

We recorded other expense of $182,825 in the fiscal year ended March 31, 2011. This other expense was all related to our interest expense and loss on settlement of debt.  

We recorded other expense of $5,380,855 in the fiscal year ended March 31, 2010. This other expense was all related to our interest expense, including $336,498 in amortization of debt discounts, $2,770,899 related to induced conversions of our convertible notes payable and $2,204,434 of a loss on settlement of debt due to the fair value of our common stock exceeded the carrying value of the related debt that was settled.  

*Net Loss*

 

As a result of the above factors, we reported a net loss of $5,487,843 for the fiscal year ended March 31, 2011, compared to a net loss of $21,327,855 for the fiscal year ended March 31, 2010, resulting in a decreased loss of $15,840,012. In addition, our accumulated deficit at March 31, 2011 totaled $70,870,169. These increases are attributable primarily to the factors discussed above. 

 

**LIQUIDITY AND CAPITAL RESOURCES**

 

At March 31, 2011 we had $21,180 of cash compared to $48,013 of cash at March 31, 2010, a decrease of $26,833. At March 31, 2011, we had a working capital deficit of $1,633,122 compared to a working capital deficit of $2,180,825 at March 31, 2010. We currently do not have sufficient capital to fund our operations for the next 12 months.  

*Operating Activities*

For the fiscal years ended March 31, 2011 and 2010, net cash used in operating activities was $744,229 and $2,070,177, respectively. The $1,325,948 decrease in cash used in our operating activities was primarily due to the $1,485,044 increase in our sales, all of which represented cash receipts.

*Investing Activities*

For the fiscal years ended March 31, 2011 and 2010, net cash used in investing activities was $66,531 and $30,000, respectively. These investments were attributable to purchases of computers and equipment in fiscal 2011 and the placement of $30,000 into a restricted cash account to secure the employment of a senior game developer in fiscal 2010. 

*Financing Activities*

For the fiscal years ended March 31, 2011 and 2010, net cash provided by financing activities was $783,927 and $2,142,050, respectively. The primary element of cash provided by financing activities in both fiscal years was the sale of common stock. 

*Future Financing Needs*

Since our inception in August 2002 through March 31, 2011, we have raised approximately $13 million through funds provided by private placement offerings. This was sufficient to enable us to develop our first product and to make some improvements to that product. Although we expect this trend of financing our business through private placement offerings to continue, we can make no guarantee that we will be adequately financed going forward. However, it is also anticipated that in the event we are able to continue raising funds at a pace that exceeds our minimum capital requirements, we may elect to spend cash to expand operations or take advantage of business and marketing opportunities for our long-term benefit. Additionally, we intend to continue to use equity whenever possible to finance marketing, public relations and development services that we may not otherwise be able to obtain without cash.

 

28

To date, we have financed our operations primarily through the sale of shares of our common stock. During the fiscal year ended March 31, 2011, we raised net proceeds of $738,927 from the sale of 868,548,940 shares of our common stock. We continue to generate operating losses and expect to need to continue to raise capital through the sale of debt or equity in order to continue our operations for the foreseeable future. 

Furthermore, the report by our Independent Registered Public Accounting Firm on our financial statements includes a paragraph describing substantial doubt about our ability to continue as a “going concern”. 

*Going Concern*

The accompanying consolidated financial statements have been prepared assuming we will continue as a going concern, which contemplates, among other things, the realization of assets and satisfaction of liabilities in the ordinary course of business. We have suffered continuing losses from operations, have negative working capital of $1,633,122, which, among other matters, raises substantial doubt about our ability to continue as a going concern. A significant amount of additional capital will be necessary to advance the development and distribution of our products to the point at which they may generate sufficient gross profits to cover our operating expenses. We intend to fund operations through debt and/or equity financing arrangements, which management believes may be insufficient to fund our capital expenditures, working capital and other cash requirements (consisting of accounts payable, accrued liabilities, amounts due to related parties and amounts due under various notes payable) for the fiscal year ending March 31, 2011. Therefore, we will be required to seek additional funds to finance our long-term operations.

We are currently addressing our liquidity issue by continually seeking investment capital through the public markets, specifically, through private placements of common stock and debt. However, no assurance can be given that we will receive any funds in addition to the funds we have received to date.

The successful outcome of future activities cannot be determined at this time and there is no assurance that, if achieved, we will have sufficient funds to execute our intended business plan or generate positive operating results.

The consolidated financial statements do not include any adjustments related to recoverability and classification of asset carrying amounts or the amount and classification of liabilities that might result should we be unable to continue as a going concern.

CRITICAL ACCOUNTING POLICIES

The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires us to make a number of estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. Such estimates and assumptions affect the reported amounts of expenses during the reporting period.  On an ongoing basis, we evaluate estimates and assumptions based upon historical experience and various other factors and circumstances. Management believes the Company's estimates and assumptions are reasonable in the circumstances; however, actual results may differ from these estimates under different future conditions. We believe that the estimates and assumptions that are most important to the portrayal of our financial condition and results of operations, in that they require the most difficult, subjective or complex judgments, form the basis for the accounting policies deemed to be most critical to us. These critical accounting policies relate to stock purchase warrants issued with notes payable, beneficial conversion feature of convertible notes payable, impairment of intangible assets and long lived assets, stock compensation, contingencies and litigation. We believe estimates and assumptions related to these critical accounting policies are appropriate under the circumstances; however, should future events or occurrences result in unanticipated consequences, there could be a material impact on our future financial conditions or results of operations.

29

Revenue Recognition. 

We evaluate the recognition of revenue based on the criteria set forth in Statement of Position ("SOP") 97-2, *Software Revenue Recognition*, as amended by SOP 98-9, *Modification of SOP 97-2, Software Revenue Recognition, With Respect to Certain Transactions*and Staff Accounting Bulletin (“SAB”) No. 101, *Revenue Recognition in Financial Statements*, as revised by SAB No. 104, *Revenue Recognition.* We evaluate revenue recognition using the following basic criteria and recognize revenue when all four of the following criteria are met: 

•

Persuasive evidence of an arrangement exists: Evidence of an agreement with the customer that reflects the terms and conditions to deliver products must be present in order to recognize revenue.

•

Delivery has occurred: Delivery is considered to occur when the products are shipped and risk of loss and reward have been transferred to the customer. 

•

The seller’s price to the buyer is fixed and determinable: If an arrangement includes rights of return or rights to refunds without return, revenue is recognized at the time the amount of future returns or refunds can be reasonably estimated or at the time when the return privilege has substantially expired in accordance with SFAS No. 48, *Revenue Recognition When Right of Return Exists*. If an arrangement requires us to rebate or credit a portion of our sales price if the customer subsequently reduces its sales price for our product to its customers, revenue is recognized at the time the amount of future price concessions can be reasonably estimated, or at the time of customer sell-through. 

•

Collectibility is reasonably assured: At the time of the transaction, we conduct a credit review of each customer involved in a significant transaction to determine the creditworthiness of the customer. Collection is deemed probable if we expect the customer to be able to pay amounts under the arrangement as those amounts become due. If we determine that collection is not probable, we recognize revenue when collection becomes probable (generally upon cash collection).

Historically, we recorded revenue upon shipment of product to our channel partners and direct customers then adjusted for a reserve to cover anticipated product returns and/or future price concessions, or the “ship-to method.” After considering (i) the limited sales history of our product, (ii) the limited business history with our primary channel partner and largest retail customer and (iii) the competitive conditions in the software industry, we determined that return privileges and price protection rights granted to our customers impacted our ability to reasonably estimate sales returns and future price concessions, and therefore, we were unable to conclude that our sales arrangements had a fixed and determinable price at the time our inventory was shipped to customers. 

For sales to our primary channel partner and largest retail customer, we defer revenue recognition until the resale of the products to the end customers, or the “sell-through method.” Under sell-through revenue accounting, accounts receivable are recognized and inventory is relieved upon shipment to the channel partner or retail customer as title to the inventory is transferred upon shipment, at which point we have a legally enforceable right to collection under normal terms. The associated sales and cost of sales are deferred by recording “deferred income – product sales” (gross profit margin on these sales) as shown on the face of the consolidated balance sheet. When the related product is sold by our primary channel partner or our largest retail customers to their end customers, we recognize previously deferred income as sales and cost of sales. Our primary channel partner and largest retail customer each provide us with sell-through information on a frequent basis regarding sales to end customers and in-channel inventories. In the fiscal year ended March 31, 2010, we engaged a new primary distributor who has confirmed our accounts receivable balances with them in addition to supplying us with sell through information.  As a result, we recognized our accounts receivable balance with them as of March 31, 2010.

30

For sales to our on-line store customers, revenues are deferred until such time as the right of return privilege granted to the customers lapses, which is thirty (30) days from the date of sale for unopened games.

For sales to our Christian bookstore customers and all other customers that cannot provide us with sell-through information and for which we may accept product returns from time to time, revenues are recognized on a cash receipts basis.

In the future, we intend to continue using the sell-through methodology from customers that supply us with sell through reports. We also plan to continue recognizing sales on our on-line store after a one month lag to allow for the right that we have given our on-line customers to return unopened games for thirty (30) days.

We continue to accumulate historical product return and price concession information related to our Christian bookstore customers and all other customers. In future periods, we may elect to return to the accrual methodology of recording revenue for those customers upon shipment with estimated reserves at which time we believe we can reasonably estimate returns and price concessions to these customers based upon our historical results.

*Revenue from Sales of Consignment Inventory*. We have placed consignment inventory with certain customers. We receive payment from those customers only when they sell our product to the end consumers. We recognize revenue from the sale of consignment inventory only when we receive payment from those customers.

*Shipping and Handling:* In accordance with EITF Issue No. 00-10, *Accounting for Shipping and Handling Fees and Costs*, we recognize amounts billed to customers for shipping and handling as revenue. Additionally, shipping and handling costs incurred by us are included in cost of goods sold. 

We promote our products with advertising, consumer incentive and trade promotions. Such programs include, but are not limited to, cooperative advertising, promotional discounts, coupons, rebates, in-store display incentives, volume based incentives and product introductory payments (i.e. slotting fees). In accordance with EITF No. 01-09, *Accounting for Consideration Given by a Vendor to a Customer or Reseller of the Vendors Products,* certain payments made to customers by us, including promotional sales allowances, cooperative advertising and product introductory expenditures have been deducted from revenue. 

During the fiscal year ended March 31, 2011, we had the following amounts deducted from revenue:

Samples

$

2,499 

Cost of presenting at vendor show

 

1,308 

Retail program deductions

 

581 

Defective allowance

 

97,201

Cost of games returned to distributor

 

130,478 

   Total Deductions

$

232,067

During the fiscal year ended March 31, 2010, we had the following amounts deducted from revenue:

Manufacturing costs paid by our distributor 

$

32,332

Cost of presenting at vendor show

 

1,500

Retail program deductions

 

11,684

Cost of games returned to distributor

 

2,076

   Total Deductions

$

47,592

31

Long-Lived Assets

Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") 360-10 addresses financial accounting and reporting for the impairment or disposal of long-lived assets. This accounting guidance requires that long-lived assets be reviewed for impairment whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable. If the cost basis of a long-lived asset is greater than the projected future undiscounted net cash flows from such asset (excluding interest), an impairment loss is recognized. Impairment losses are calculated as the difference between the cost basis of an asset and its estimated fair value. This guidance also requires companies to separately report discontinued operations and extends that reporting requirement to a component of an entity that either has been disposed of (by sale, abandonment or in a distribution to owners) or is classified as held for sale. Assets to be disposed of are reported at the lower of the carrying amount or the estimated fair value less costs to sell. Management noted no indicators requiring review for impairment during the fiscal year ended March 31, 2011 and 2010.  There can be no assurance however; that market conditions will not change or that there will be demand for our products, which could result in impairment of long-lived assets in the future.

Share-based Compensation

The Company follows ASC 718, “Accounting for Stock-Based Compensation" to account for stock-based compensation to employees. It defines a fair value based method of accounting for an employee stock option or similar equity instrument. 

The Company accounts for share based payments to non-employees in accordance with ASC 505-50 “Accounting for Equity Instruments Issued to Non-Employees for Acquiring, or in Conjunction with Selling, Goods or Services.”

Software Development Costs 

Research and development costs, which consist of software development costs, are expensed as incurred. Software development costs primarily include payments made to independent software developers under development agreements. SFAS No. 86, *Accounting for the Cost of Computer Software to be Sold, Leased, or Otherwise Marketed*, provides for the capitalization of certain software development costs incurred after technological feasibility of the software is established or for the development costs that have alternative future uses. We believe that the technological feasibility of the underlying software is not established until substantially all product development is complete, which generally includes the development of a working model. No software development costs have been capitalized to date.

Off-Balance Sheet Arrangements

We have not entered into any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources and would be considered material to investors.

32

ITEM 8. FINANCIAL STATEMENTS

 

**LEFT BEHIND GAMES INC.**

 

**INDEX TO CONSOLIDATED FINANCIAL STATEMENTS**

 

 

**Page**

 

 

Report of Independent Registered Public Accounting Firm

F-1

 

 

Consolidated Financial Statements:

 

 

 

Consolidated Balance Sheets as of March 31, 2011 and 2010 

F-2

 

 

Consolidated Statements of Operations for the years ended March 31, 2011 and 2010

F-3

 

 

Consolidated Statements of Stockholders’ Deficit for the two years ended March 31, 2011   

F-4

 

 

Consolidated Statements of Cash Flows for the years ended March 31, 2011 and 2010 

F-5

 

 

Notes to Consolidated Financial Statements 

F-6

33

**REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

To the Shareholders and Board of Directors

Left Behind Games Inc. 

We have audited the accompanying consolidated balance sheets of Left Behind Games Inc. and its wholly-owned subsidiary (collectively, the “Company’) as of March 31, 2011 and 2010, and the related consolidated statements of operations, stockholders’ deficit, and cash flows for each of the years then ended. These consolidated financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on these consolidated financial statements based on our audits.

We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the consolidated financial statements are free of material misstatement. The Company is not required to have nor were we engaged to perform, an audit of its internal control over financial reporting. Our audits included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the consolidated financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.

As disclosed in Note 14, the Company restated its consolidated financial statements. 

In our opinion, the financial statements referred to above present fairly, in all material respects, the consolidated financial position of Left Behind Games Inc. and its wholly-owned subsidiary as of March 31, 2011 and 2010, and the results of their operations and their cash flows for each of the years then ended in conformity with accounting principles generally accepted in the United States of America.

The accompanying consolidated financial statements have been prepared assuming the Company will continue as a going concern. As more fully described in Note 3 to the consolidated financial statements, the Company has incurred significant operating losses and negative cash flows from operations. These items, among other matters, raise substantial doubt about the Company’s ability to continue as a going concern. Management’s plans in regard to these matters are also described in Note 3. The consolidated financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amount and classification of liabilities that may result from the outcome of this uncertainty.

MaloneBailey, LLP

Houston, TX

August 3, 2011 

F-1

LEFT BEHIND GAMES INC.

CONSOLIDATED BALANCE SHEETS

 

 

 

 

 

 

 

**31-Mar**

 

**31-Mar**

 

**2011**

 

**2010**

 

 

 

 

 

(Restated)

ASSETS

 

 

 

 

 

Current Assets

 

 

 

 

 

   Cash

$

21,180 

 

$

48,013 

   Restricted cash

 

30,000 

 

 

30,163 

   Accounts receivable

 

- 

 

 

6,915 

   Inventories, net

 

304,479 

 

 

149,014 

   Prepaid royalties

 

27,538 

 

 

121,851 

   Prepaid expenses and other current assets

 

62,551 

 

 

562 

        Total current assets

 

445,748 

 

 

356,518 

 

 

 

 

 

 

Property and equipment, net 

 

52,428 

 

 

20,158 

Intangible assets

 

9,899 

 

 

- 

Other assets

 

35,927 

 

 

5,927 

        Total assets

$

544,002 

 

$

382,603 

 

 

 

 

 

 

LIABILITIES AND STOCKHOLDERS’ DEFICIT

 

 

 

 

 

Current Liabilities

 

 

 

 

 

   Accounts payable and accrued expenses

$

1,597,350 

 

$

1,687,939 

   Payroll liabilities payable

 

326,294 

 

 

270,705 

   Convertible debt, net of discount of $24,898 and $0

 

34,166 

 

 

382,561 

   Notes payable

 

20,000 

 

 

95,737 

   Deferred revenue

 

101,060 

 

 

100,401 

        Total current liabilities

 

2,078,870 

 

 

2,537,343 

 

 

 

 

 

 

Commitments and Contingencies

 

- 

 

 

- 

 

 

 

 

 

 

Stockholders’ Deficit

 

 

 

 

 

   Undesignated preferred stock, $0.001 par value, 39,989,000 shares authorized, none issued and outstanding 

 

- 

 

 

- 

   Series A convertible preferred stock, $0.001 par value; 3,586,245 shares authorized; 3,586,245 shares issued and outstanding; liquidation preference of $188,500

 

3,586 

 

 

3,586 

   Series B convertible preferred stock, $0.001 par value; 16,413,755 shares authorized; 7,890,529 and 11,040,929 shares issued and outstanding as of March 31, 2011 and 2010, respectively

 

7,891 

 

 

11,041 

   Series C preferred stock, $0.001 par value: 10,000 shares authorized, issued and outstanding as of March 31, 2011 and 2010

 

10 

 

 

10 

   Series D convertible preferred stock, $0.001 par value; 1,000 shares authorized, 9 shares issued and outstanding as of March 31, 2011 and 2010, respectively

 

- 

 

 

- 

   Common stock, par value $0.001 per share; 5,000,000,000 shares authorized;****5,366,945,531 and 2,291,026,869 shares issued and outstanding as of March 31, 2011 and 2010, respectively

 

5,366,946 

 

 

2,291,027 

   Treasury Stock

 

24,500 

 

 

24,500 

   Additional paid-in capital

 

63,932,368 

 

 

60,897,422 

   Accumulated deficit

 

(70,870,169)

 

 

(65,382,326)

     Stockholders’ deficit

 

(1,534,868)

 

 

(2,154,740)

        Total liabilities and stockholders’ deficit

$

544,002 

 

$

382,603 

The accompanying notes are an integral part of these consolidated financial statements.

F-2

LEFT BEHIND GAMES INC.

 CONSOLIDATED STATEMENTS OF OPERATIONS

 

 

 

 

 

**For the**

 

**For the**

 

**Fiscal Year Ended**

 

**Fiscal Year Ended**

 

**March 31,**

 

**March 31,**

 

**2011**

 

**2010**

 

 

 

 

 

(Restated)

Net revenues

$

1,600,407 

 

$

115,363 

 

 

 

 

 

 

Cost and expenses:

 

 

 

 

 

   Cost of sales – product costs

 

696,428 

 

 

58,382 

   Cost of sales – intellectual property costs

 

73,538 

 

 

19,057 

   Selling, general and administrative

 

929,815 

 

 

1,038,790 

   Consulting and professional fees

 

1,918,430 

 

 

9,193,481 

   Wages and salaries

 

1,606,636 

 

 

4,152,041 

   Product development

 

1,680,578 

 

 

1,600,807 

        Total costs and expenses

 

6,905,425 

 

 

16,062,558 

 

 

 

 

 

 

Operating loss

 

(5,305,018)

 

 

(15,947,195)

 

 

 

 

 

 

Other income (expense):

 

 

 

 

 

   Interest expense, net

 

(104,733)

 

 

(3,176,226)

   Loss on settlement of debt

 

(78,092)

 

 

(2,204,434)

        Total other expense

 

(182,825)

 

 

(5,380,660)

 

 

 

 

 

 

Net profit (loss)

$

(5,487,843)

 

$

(21,327,855)

 

 

 

 

 

 

Basic and diluted profit (loss) per common share

$

(0.00)

 

$

(0.02)

 

 

 

 

 

 

Weighted average number of common shares outstanding

 

3,749,866,975 

 

 

1,173,356,216 

The accompanying notes are an integral part of these consolidated financial statements.

F-3

LEFT BEHIND GAMES, INC.

CONSOLIDATED STATEMENT OF STOCKHOLDERS' DEFICIT

FOR THE TWO YEARS ENDED MARCH 31, 2011

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

**Additional**

 

 

 

 

**Total**

 

 

**Common Stock**

 

**Preferred Stock - Series A**

 

**Preferred Stock - Series B**

 

**Preferred Stock - Series C**

 

**Preferred Stock - Series D**

 

**Treasury**

 

**Paid-in**

 

**Accumulated**

 

**Stockholders'**

 

 

**Shares**

 

**Amount**

 

**Shares**

 

**Amount**

 

**Shares**

 

**Amount**

 

**Shares**

 

**Amount**

 

**Shares**

 

**Amount**

 

**Stock**

 

**Capital**

 

**Deficit**

 

**Deficit**

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

**Balances, April 1, 2009 (Restated)**

 

516,539,175

 

$

516,539

 

3,586,246

 

$

3,586

 

11,080,929 

 

$

11,081 

 

-

 

$

-

 

- 

 

$

-

 

$

-

 

$

40,031,269 

 

$

(44,054,471)

 

$

(3,491,996)

Common shares issued to third parties for services

 

236,666,654

 

 

236,667

 

-

 

 

-

 

- 

 

 

- 

 

-

 

 

-

 

- 

 

 

-

 

 

-

 

 

1,435,540 

 

 

- 

 

 

1,672,207 

Common shares issued for cash

 

588,964,996

 

 

588,965

 

-

 

 

-

 

- 

 

 

- 

 

-

 

 

-

 

- 

 

 

-

 

 

24,500

 

 

715,916 

 

 

- 

 

 

1,329,381 

Common shares for settlement of debt and accounts payable

 

511,316,043

 

 

511,316

 

**-**

 

 

**-**

 

**- **

 

 

**- **

 

**-**

 

 

**-**

 

**- **

 

 

**-**

 

 

**-**

 

 

6,255,355 

 

 

- 

 

 

6,766,671 

Common shares issued to employees for services

 

6,000,000

 

 

6,000

 

**-**

 

 

**-**

 

**- **

 

 

**- **

 

**-**

 

 

**-**

 

**- **

 

 

**-**

 

 

**-**

 

 

124,668 

 

 

- 

 

 

130,668 

Preferred Series D shares issued for services

 

-

 

 

-

 

-

 

 

-

 

- 

 

 

- 

 

-

 

 

-

 

110 

 

 

-

 

 

-

 

 

3,385,005 

 

 

- 

 

 

3,385,005 

Preferred Series C shares issued for services

 

-

 

 

-

 

-

 

 

-

 

- 

 

 

- 

 

10,000

 

 

10

 

- 

 

 

-

 

 

-

 

 

- 

 

 

- 

 

 

10 

Conversion of Preferred Series D to common stock

 

151,500,000

 

 

151,500

 

-

 

 

-

 

- 

 

 

- 

 

-

 

 

-

 

(101)

 

 

-

 

 

-

 

 

(151,500)

 

 

- 

 

 

- 

Conversion of Preferred Series B to common stock

 

40,000

 

 

40

 

-

 

 

-

 

(40,000)

 

 

(40)

 

-

 

 

-

 

- 

 

 

-

 

 

-

 

 

- 

 

 

- 

 

 

- 

Convertible debt issued for services

 

-

 

 

-

 

**-**

 

 

**-**

 

**- **

 

 

**- **

 

**-**

 

 

**-**

 

**- **

 

 

**-**

 

 

**-**

 

 

8,523,500 

 

 

- 

 

 

8,523,500 

Penalty payments received from shareholder for dilutive stock sales

 

-

 

 

-

 

**-**

 

 

**-**

 

**- **

 

 

**- **

 

**-**

 

 

**-**

 

**- **

 

 

**-**

 

 

**-**

 

 

777,669 

 

 

- 

 

 

777,669 

Common shares issued for conversion of debt

 

280,000,000

 

 

280,000

 

**-**

 

 

**-**

 

**- **

 

 

**- **

 

**-**

 

 

**-**

 

**- **

 

 

**-**

 

 

**-**

 

 

(200,000)

 

 

- 

 

 

80,000 

Net loss

 

-

 

 

-

 

**-**

 

 

**-**

 

**- **

 

 

**- **

 

**-**

 

 

**-**

 

**- **

 

 

**-**

 

 

**-**

 

 

**- **

 

 

(21,327,855)

 

 

(21,327,855)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

**Balances, March 31, 2010 (Restated)**

 

**2,291,026,869**

 

 

**2,291,027**

 

**3,586,246**

 

 

**3,586**

 

**11,040,929 **

 

 

**11,041 **

 

**10,000**

 

 

**10**

 

**9 **

 

 

**-**

 

 

**24,500**

 

 

**60,897,422 **

 

 

**(65,382,326)**

 

 

**(2,154,740)**

Common shares issued to third parties for services

 

629,223,486

 

 

629,223

 

-

 

 

-

 

- 

 

 

- 

 

-

 

 

-

 

- 

 

 

-

 

 

-

 

 

543,282 

 

 

- 

 

 

1,172,505 

Common shares issued for cash

 

868,548,940

 

 

868,549

 

-

 

 

-

 

- 

 

 

- 

 

-

 

 

-

 

- 

 

 

-

 

 

-

 

 

(129,622)

 

 

- 

 

 

738,927 

Common shares for settlement of debt and accounts payable

 

275,270,325

 

 

275,271

 

-

 

 

-

 

- 

 

 

- 

 

-

 

 

-

 

- 

 

 

-

 

 

-

 

 

319,333 

 

 

- 

 

 

594,604 

Common shares issued for conversion of debt

 

1,231,000,000

 

 

1,231,000

 

-

 

 

-

 

- 

 

 

- 

 

-

 

 

-

 

- 

 

 

-

 

 

-

 

 

(895,063)

 

 

- 

 

 

335,938 

Convertible debt issued for services

 

-

 

 

-

 

-

 

 

-

 

- 

 

 

- 

 

-

 

 

-

 

- 

 

 

-

 

 

-

 

 

3,128,000 

 

 

- 

 

 

3,128,000 

Discount from beneficial conversion feature on debt

 

-

 

 

-

 

-

 

 

-

 

- 

 

 

- 

 

-

 

 

-

 

- 

 

 

-

 

 

-

 

 

25,000 

 

 

- 

 

 

25,000 

Common shares issued for anti-dilution price protection

 

43,225,511

 

 

43,226

 

-

 

 

-

 

- 

 

 

- 

 

-

 

 

-

 

- 

 

 

-

 

 

-

 

 

60,516 

 

 

- 

 

 

103,742 

Conversion of Preferred Series B to common stock

 

3,150,400

 

 

3,150

 

-

 

 

-

 

(3,150,400)

 

 

(3,150)

 

-

 

 

-

 

- 

 

 

-

 

 

-

 

 

- 

 

 

- 

 

 

- 

Common shares issued for inventory

 

25,500,000

 

 

25,500

 

-

 

 

-

 

- 

 

 

- 

 

-

 

 

-

 

- 

 

 

-

 

 

-

 

 

(16,500)

 

 

- 

 

 

9,000 

Net loss

 

**-**

 

 

**-**

 

-

 

 

-

 

- 

 

 

- 

 

-

 

 

-

 

- 

 

 

-

 

 

-

 

 

**- **

 

 

(5,487,843)

 

 

(5,487,843)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

**Balances, March 31, 2011**

 

**5,366,945,531**

 

$

**5,366,946**

 

**3,586,246**

 

$

**3,586**

 

**7,890,529 **

 

$

**7,891 **

 

**10,000**

 

$

**10**

 

**9 **

 

$

**-**

 

$

**24,500**

 

$

**63,932,368 **

 

$

**(70,870,169)**

 

$

**(1,534,868)**

The accompanying notes are an integral part of these consolidated financial statements.

F-4

LEFT BEHIND GAMES, INC.

CONSOLIDATED STATEMENTS OF CASH FLOWS

 

 

 

 

 

 

 

**For the Fiscal Year Ended**

**March 31,**

 

**2011**

 

**2010**

 

 

 

 

**(Restated)**

**Cash flows from operating activities:**

 

 

 

 

 

Net loss

$

(5,487,843)

 

$

(21,327,855)

Adjustments to reconcile net loss to net cash used in operating activities:

 

 

 

 

 

Depreciation and amortization

 

34,424 

 

 

29,091 

Amortization of note discount

 

102 

 

 

369,144 

Common shares issued to third parties for services

 

1,172,505 

 

 

1,672,207 

Change in reserve for inventory obsolescence

 

50,643 

 

 

- 

Common shares issued to employees for services

 

- 

 

 

130,668 

Common shares issued for anti-dilution price protection

 

103,742 

 

 

- 

Loss on settlement of debt

 

78,092 

 

 

4,975,333 

Preferred Series D shares issued for services

 

- 

 

 

3,385,005 

Preferred Series C shares issued for services

 

- 

 

 

10 

Convertible debt issued for services

 

3,218,000 

 

 

8,898,500 

Changes in operating assets and liabilities:

 

 

 

 

 

Accounts receivable

 

6,915 

 

 

(4,869)

Inventory

 

(197,108)

 

 

32,955 

Prepaid expenses and other current assets

 

32,324 

 

 

(112,134)

Intangibles and other assets

 

(39,899)

 

 

- 

Accounts payable

 

369,606 

 

 

189,585 

Deferred income 

 

659 

 

 

(39)

Accrued expenses

 

(86,391)

 

 

(307,778)

**Net cash used in operating activities**

 

(744,229)

 

 

(2,070,177)

 

 

 

 

 

 

**Cash flows from investing activities:**

 

 

 

 

 

Change in restricted cash

 

163 

 

 

(30,000)

Purchases of property and equipment

 

(66,694)

 

 

- 

**Net cash used in investing activities**

 

(66,531)

 

 

(30,000)

 

 

 

 

 

 

**Cash flows from financing activities:**

 

 

 

 

 

Proceeds from issuance of notes payable

 

45,000 

 

 

35,000 

Penalty payments received from shareholder for dilutive stock sales

 

- 

 

 

777,669 

Common shares issued for cash

 

738,927 

 

 

1,329,381 

**Net cash provided by financing activities**

 

783,927 

 

 

2,142,050 

 

 

 

 

 

 

**Net increase (decrease) in cash**

 

(26,833)

 

 

41,873 

**Cash at beginning of period**

 

48,013 

 

 

6,140 

**Cash at end of period**

$

21,180 

 

$

48,013 

 

 

 

 

 

 

Supplemental disclosure of cash flow information:

 

 

 

 

 

  Cash paid for interest

$

- 

 

$

- 

  Cash paid for income taxes

$

- 

 

$

- 

 

 

 

 

 

 

Non-cash investing and financing activities:

 

 

 

 

 

Common shares issued for conversion of debt

$

335,938 

 

$

280,000 

Common shares for settlement of debt and accounts payable

 

516,512 

 

 

1,791,338 

Common shares issued for inventory

 

9,000 

 

 

- 

Discount from beneficial conversion feature on debt

 

25,000 

 

 

- 

Conversion of Preferred Series D to common stock

 

- 

 

 

151,500 

Conversion of Preferred Series B to common stock

 

3,150 

 

 

40 

The accompanying notes are an integral part of these consolidated financial statements.

F-5

**LEFT BEHIND GAMES INC.**

**NOTES TO CONSOLIDATED FINANCIAL STATEMENTS**

**For the Years Ended March 31, 2011 and 2010**

**NOTE 1 - ORGANIZATION AND BASIS OF PRESENTATION**

**ORGANIZATION**

We were incorporated on August 27, 2002 under the laws of the State of Delaware for the purpose of engaging in the business of producing, distributing and selling video games and associated products. We completed the development of a video game based upon the popular *LEFT BEHIND* series of novels published by Tyndale House Publishers (“Tyndale”) and as of November 2006 began commercially selling the video game to retail outlets nationwide. 

We hold an exclusive worldwide license (the “License”) from Tyndale to develop, manufacture and distribute video games and related products based on the *LEFT BEHIND* series of novels published by Tyndale. 

**BASIS OF PRESENTATION**

The accompanying consolidated financial statements include the accounts of Left Behind Games Inc. and its wholly owned subsidiary, Left Behind Games, Inc. d/b/a Inspired Media Entertainment. 

 

**Risks and Uncertainties**

We maintain our cash accounts with various financial institutions. Accounts at this financial institution are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000. At March 31, 2011 and 2010, we did not have balances in excess of the FDIC insurance limit.

**Use of Estimates**

The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Our significant estimates include recoverability of prepaid royalties and long-lived assets, the realizability of accounts receivable, inventories and deferred tax assets.

**Software Development Costs**

Research and development costs, which consist of software development costs, are expensed as incurred. Software development costs primarily include payments made to independent software developers under development agreements. Statement of Financial Accounting Standards ("SFAS") No. 86, *Accounting for the Cost of Computer Software to be Sold, Leased, or Otherwise Marketed*, provides for the capitalization of certain software development costs incurred after technological feasibility of the software is established or for the development costs that have alternative future uses. We believe that the technological feasibility of the underlying software is not established until substantially all product development is complete, which generally includes the development of a working model. No software development costs have been capitalized to date.  No software development costs were expensed in the fiscal years ended March 31, 2011 and 2010.

F-6

**Cash and Cash Equivalents**

The Company considers all highly liquid short-term investments with an original maturity of three months or less when purchased, to be cash equivalents.

**Cost of Sales**

Cost of sales consists of product costs, royalty expenses, license costs and inventory-related operational expenses.  

**Inventories**

Raw materials, work in process and finished goods are stated at the lower of average cost or market.  Inventory is composed of finished computer games and parts for computer games, which are located in the warehouse located in our Temecula, California headquarters and also at our primary distributor, Synnex. 

**Property and Equipment**

Property and equipment is stated at cost. Depreciation is computed using the straight-line method over the estimated useful lives of the related assets, which generally range from 3 to 5 years. Repairs and maintenance are charged to expense as incurred while improvements are capitalized. Upon the sale or retirement of property and equipment, the accounts are relieved of the cost and the related accumulated depreciation, with any resulting gain or loss included in the consolidated statement of operations.

**Royalties**

Royalty-based obligations with content licensors are either paid in advance and capitalized as prepaid royalties or are accrued as incurred and subsequently paid. These royalty-based obligations are generally expensed to cost of goods sold at the greater of the contractual rate or an effective royalty rate based on expected net product sales.

Our license agreements require payments of royalties to the licensors. The license agreements provide for royalties to be calculated as a specified percentage of sales. Royalties payable calculated using the agreement percentage rates are being recognized as cost of sales as the related sales are recognized. Guarantees advanced under the license agreement are recorded as a component of cost of sales during the period in which the Company is contractually obligated to make minimum guaranteed royalty payments. 

During the years ended March 31, 2011 and 2010, we recorded our royalty expense in our cost of sales – intellectual property as follows:

 

**Fiscal Year Ended March 31,**

 

**2011**

 

**2010**

Left Behind License

$

59,783

 

$

3,196

Charlie Church Mouse License

 

600

 

 

10,155

Keys of the Kingdom License

 

13,155

 

 

5,706

  Total Cost of Sales - intellectual Property Costs

$

73,538

 

$

19,057

F-7

**Long-Lived Assets**

We review our long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of the assets to future net cash flows expected to be generated by the assets. If the assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount exceeds the present value of estimated future cash flows. As of March 31, 2011, we believe there is no impairment of our long-lived assets. There can be no assurance, however, that market conditions will not change or that there will be demand for our products, which could result in impairment of long-lived assets in the future.

**Income Taxes**

We account for income taxes under the provisions of ASC 740, *Accounting for Income Taxes*. Under ASC 740, deferred tax assets and liabilities are recognized for future tax benefits or consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. A valuation allowance is provided for significant deferred tax assets when it is more likely than not that such assets will not be realized through future operations.

**Stock-Based Compensation**

The Company follows ASC 718, “*Accounting for Stock-Based Compensation*" to account for stock-based compensation to employees. It defines a fair value based method of accounting for an employee stock option or similar equity instrument. 

The Company accounts for share based payments to non-employees in accordance with ASC 505-50 “*Accounting for Equity Instruments Issued to Non-Employees for Acquiring, or in Conjunction with Selling, Goods or Services.*”

**Restricted Cash**

Restricted cash is comprised of $30,000 that we have deposited into an escrow account with a law firm.  We agreed to hold these funds in escrow as support for future compensation as a condition to hiring a key game developer.

**Basic and Diluted Loss per share**

Basic loss per common share is computed by dividing net loss by the weighted average number of shares outstanding for the period. Diluted loss per share is computed by dividing net loss by the weighted average shares outstanding assuming all potential dilutive common shares were issued. Basic and diluted loss per share are the same for the periods presented as the effect of warrants and convertible deferred salaries on loss per share are anti-dilutive and thus not included in the diluted loss per share calculation. If such amounts were included in diluted loss per share, they would have resulted in weighted average common shares of 582,151,442 and 688,596,363 for the years ended March 31, 2011 and 2010, respectively.

**Fair Value of Financial Instruments**

Our financial instruments consist of cash, accounts receivable, accounts payable, related party advances, notes payable and accrued expenses. The carrying amounts of these financial instruments approximate their fair value due to their short maturities or based on rates currently available to the Company for notes payable.

F-8

**Revenue Recognition**

We evaluate the recognition of revenue based on the criteria set forth in Statement of Position ("SOP") 97-2, *Software Revenue Recognition*, as amended by SOP 98-9, *Modification of SOP 97-2, Software Revenue Recognition, With Respect to Certain Transactions*and Staff Accounting Bulletin (“SAB”) No. 101, *Revenue Recognition in Financial Statements*, as revised by SAB No. 104, *Revenue Recognition.* We evaluate revenue recognition using the following basic criteria and recognize revenue when all four of the following criteria are met: 

•

Persuasive evidence of an arrangement exists: Evidence of an agreement with the customer that reflects the terms and conditions to deliver products must be present in order to recognize revenue.

•

Delivery has occurred: Delivery is considered to occur when the products are shipped and risk of loss and reward have been transferred to the customer. 

•

The seller’s price to the buyer is fixed and determinable: If an arrangement includes rights of return or rights to refunds without return, revenue is recognized at the time the amount of future returns or refunds can be reasonably estimated or at the time when the return privilege has substantially expired in accordance with SFAS No. 48, *Revenue Recognition When Right of Return Exists*. If an arrangement requires us to rebate or credit a portion of our sales price if the customer subsequently reduces its sales price for our product to its customers, revenue is recognized at the time the amount of future price concessions can be reasonably estimated, or at the time of customer sell-through. 

•

Collectibility is reasonably assured: At the time of the transaction, we conduct a credit review of each customer involved in a significant transaction to determine the creditworthiness of the customer. Collection is deemed probable if we expect the customer to be able to pay amounts under the arrangement as those amounts become due. If we determine that collection is not probable, we recognize revenue when collection becomes probable (generally upon cash collection).

After considering (i) the limited sales history of our product, (ii) the limited business history with our primary channel partner and largest retail customer, (iii) the limited number of sales transactions, and (iv) the competitive conditions in the software industry, we determined that return privileges and price protection rights granted to our customers impacted our ability to reasonably estimate sales returns and future price concessions, and therefore, we were unable to conclude that our sales arrangements had a fixed and determinable price at the time our inventory was shipped to customers. 

For sales to our primary channel partner and largest retail customer, we defer revenue recognition until the resale of the products to the end customers, or the “sell-through method.” Under sell-through revenue accounting, accounts receivable are recognized and inventory is relieved upon shipment to the channel partner or retail customer as title to the inventory is transferred upon shipment, at which point we have a legally enforceable right to collection under normal terms. The associated sales and cost of sales are deferred by recording “deferred income – product sales” (gross profit margin on these sales) as shown on the face of the consolidated balance sheet. When the related product is sold by our primary channel partner or our largest retail customer to their end customers, we recognize previously deferred income as sales and cost of sales. As our primary channel partner and largest retail customer provided us with sporadic sell-through information during the fiscal year ended March 31, 2011, we only recognized as sales the cash received from those entities. Our primary channel partner confirmed our accounts receivable balance of $6,915 as of March 31, 2010 and also paid us that amount subsequent to March 31, 2010.  There was no accounts receivable balance as of March 31, 2011.

F-9

For sales to our on-line store customers, revenues are deferred until such time as the right of return privilege granted to the customers lapses, which is 30 days from the date of sale for unopened games.

For sales to our Christian bookstore customers and all other customers that cannot provide us with sell-through information and for which we may accept product returns from time to time, revenues are recognized only upon collection of funds from the customers. 

In the future, we intend to continue using the sell-through methodology with our primary channel partner and largest retail customer. We also plan to continue recognizing sales on our on-line store after a one month lag to allow for the right that we have given our on-line customers to return unopened games for 30 days.

We continue to accumulate historical product return and price concession information related to our Christian bookstore customers and all other customers. In future periods, we may elect to return to the accrual methodology of recording revenue for those customers upon shipment with estimated reserves at which time we believe we can reasonably estimate returns and price concessions to these customers based upon our historical results.

***See Note 13 for additional information regarding our revenues.***

**Revenue from Sales of Consignment Inventory.** We have placed consignment inventory with certain customers. We receive payment from those customers only when they sell our product to the end consumers. We recognize revenue from the sale of consignment inventory only when we receive payment from those customers.

**Shipping and Handling.** In accordance with ASC 605-45-50-2, *Accounting for Shipping and Handling Fees and Costs*, we recognize amounts billed to customers for shipping and handling as revenue. Additionally, shipping and handling costs incurred by us are included in cost of goods sold. 

We promote our products with advertising, consumer incentive and trade promotions. Such programs include, but are not limited to, cooperative advertising, promotional discounts, coupons, rebates, in-store display incentives, volume based incentives and product introductory payments (i.e. slotting fees). In accordance with ASC 605-50-45, *Accounting for Consideration Given by a Vendor to a Customer or Reseller of the Vendors Products,* certain payments made to customers by the Company, including promotional sales allowances, cooperative advertising and product introductory expenditures have been deducted from revenue. 

During the fiscal year ended March 31, 2011, we had the following amounts deducted from revenue:

Samples

$

2,499

Cost of presenting at vendor show

 

1,308

Retail program deductions

 

581

Defective allowance

 

97,201

Cost of games returned to distributor

 

130,478

   Total Deductions

$

232,067

F-10

During the fiscal year ended March 31, 2010, we had the following amounts deducted from revenue:

Manufacturing costs paid by our distributor 

$

32,332

Cost of presenting at vendor show

 

1,500

Retail program deductions

 

11,684

Cost of games returned to distributor

 

2,076

   Total Deductions

$

47,592

**Customer Concentrations**

 

During the year ended March 31, 2011, one customer accounted for 88% of net sales. In the year ended March 31, 2010, a different customer represented 15% of net sales. 

**Advertising Costs**

The Company expenses the production costs of advertising the first time the advertising takes place. During the year ended March 31, 2011 and 2010, the Company expensed $132,856 and $0 of advertising costs. 

**Reclassifications**

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

**Recent Accounting Pronouncements**

There are no recent accounting pronouncements that are expected to have a material impact on the Company's present or future consolidated financial statements.

**NOTE 3 - GOING CONCERN**

The accompanying consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America, which contemplate continuation of LBG as a going concern. We have incurred net losses of $5,487,843 and $21,327,855 during the years ended March 31, 2011 and 2010, respectively, and had an accumulated deficit of $70,870,169 at March 31, 2011. In addition, we used cash in our operations of $744,229 and $2,070,177 during the years ended March 31, 2011 and 2010, respectively. 

These matters, among others, raise substantial doubt about the ability of LBG to continue as a going concern. These consolidated financial statements do not include any adjustments to the amounts and classification of assets and liabilities that may be necessary should we be unable to continue as a going concern.

Our ability to continue as a going concern is dependent upon our ability to generate profitable operations in the future and/or to obtain the necessary financing to meet our obligations and to repay the liabilities arising from normal business operations when they come due. We plan to continue to provide for our capital requirements by issuing additional equity securities. No assurance can be given that additional capital will be available when required or on terms acceptable to us. We also cannot give assurance that we will achieve significant revenues in the future. The outcome of these matters cannot be predicted at this time and there are no assurances that if achieved, we will have sufficient funds to execute our business plan or generate positive operating results. 

F-11

**NOTE 4 - INVENTORIES**

Inventories consisted of the following at March 31, 2011 and 2010: 

 

 

**2011**

 

**2010**

Raw Materials

 

$

21,237 

 

$

86,616 

Finished Goods

 

 

333,885 

 

 

62,398 

Subtotal

 

 

355,122 

 

 

149,014 

Less: reserve for obsolescence

 

 

(50,643)

 

 

- 

Total Inventories 

 

$

304,479 

 

$

149,014 

**NOTE 5 - PROPERTY AND EQUIPMENT**

Property and equipment consisted of the following at March 31, 2011 and 2010:

 

**2011**

 

**2010**

Office furniture and equipment

$

10,799 

 

$

2,764 

Leasehold improvements

 

1,889 

 

 

839 

Computer equipment

 

195,089 

 

 

137,480 

 

 

207,777 

 

 

141,083 

 

 

 

 

 

 

Less accumulated depreciation

 

(155,349)

 

 

(120,925)

 

 

 

 

 

 

Property and equipment, net 

$

52,428 

 

$

20,158 

Depreciation expense for the years ended March 31, 2011 and 2010 was $34,424 and $29,091, respectively. 

**NOTE 6 - INCOME TAXES**

The tax effect of temporary differences that give rise to significant portions of the deferred tax asset at March 31, 2011 and 2010 are presented below:

 

 

**2011**

 

**2010**

Deferred tax assets:

 

 

 

 

 

   Net operating loss carryforwards

$

2,981,000 

 

$

2,661,000 

    Less valuation allowance 

 

(2,981,000)

 

 

(2,661,000)

 

 

 

 

 

 

    Net deferred tax assets

$

-- 

 

$

-- 

 

As of March 31, 2011 and 2010, we had net operating loss carry-forwards of approximately $8,518,000 and $7,603,000 available to offset future taxable Federal and state income. The Federal and state net operating loss carryforwards expire at various dates through 2026 and 2031, respectively.  The Company has no uncertain tax positions under ASC 740-10.

Section 382 of the Internal Revenue Code may limit utilization of our Federal and California net operating loss carryforwards upon any change in control of the Company.

F-12

**NOTE 7 - STOCKHOLDERS’ EQUITY**

**Common Stock**

We are authorized to issue ten billion (10,000,000,000) shares of common stock, $0.001 par value per share. The holders of our common stock are entitled to one vote per share of common stock held and have equal rights to receive dividends when, and if, declared by our Board of Directors, out of funds legally available therefore, subject to the preference of any holders of preferred stock. In the event of liquidation, holders of common stock are entitled to share ratably in the net assets available for distribution to stockholders, subject to the rights, if any, of holders of any preferred stock then outstanding. Shares of common stock are not redeemable and have no preemptive or similar rights.

During the fiscal year ended March 31, 2011, we completed the following transactions involving our common stock:

-

we raised net proceeds of $738,927 from the sale of 868,548,940 shares of our common stock

-

we issued to independent third parties 629,223,486 shares of common stock for services provided, valued at $1,172,505. All shares issued to third parties during the year were fully vested and non-forfeitable on the date of grant, resulting in the entire amount of $1,172,505 being expensed during fiscal 2011 

-

we issued 275,270,325 shares of common stock with a fair value of $594,604 for settlement of notes payable and accounts payable with a carrying value of $516,512.  The difference between the fair value of the common stock and the carrying value of the payables settled of $78,092 was recorded as a loss on settlement of debt

-

we issued 1,231,000,000 shares of common stock for conversion of $335,938 of debt originally issued under consulting arrangements described in Note 13

-

we issued 43,225,511 shares of common stock with a fair value of $103,742 to certain private placement investors for anti-dilution price protection.  The anti-dilution provisions of their original subscription agreements expired in September of 2010  

-

we issued 3,150,400 shares of common stock for the conversion of an equivalent number of shares of preferred stock – series B  

-

we issued 25,500,000 shares of common stock with a fair value of $9,000 for inventory

During the fiscal year ended March 31, 2010 we completed the following transactions involving our common stock:

-

we raised net proceeds of $1,329,381 from the sale of 588,964,996 shares of our common stock

-

we issued to independent third parties 236,666,654 shares of common stock for services provided, valued at $1,672,207. All shares issued to third parties during the year were fully vested and non-forfeitable on the date of grant, resulting in the entire amount of $1,672,207 being expensed during fiscal 2010

F-13

-

we issued 511,316,043 shares of common stock with a fair value of $6,766,671 for settlement of notes payable and accounts payable with a carrying value of $1,791,338.  The difference between the fair value of the common stock and the carrying value of the payables settled of $4,975,333 was recorded as a loss on settlement of debt.  $2,770,899 of the $4,975,533 loss related to induced conversions on convertible notes payable where we issued more shares than were required under the original note agreements.  The loss on these induced conversions of $2,770,899 is included in interest expense in the consolidated statement of operations.  

-

we issued 280,000,000 shares of common stock for conversion of $80,000 of debt originally issued under consulting arrangements described in Note 13

-

we issued 6,000,000 shares of common stock with a fair value of $130,668 to an employee for services provided    

-

we issued 40,000 shares of common stock for the conversion of an equivalent number of shares of preferred stock – series B

-

we issued 151,500,000 shares of common stock for the conversion of 101 shares of preferred stock – series D

**Preferred Stock**

We are authorized to issue Sixty Million (60,000,000) shares of $0.001 par value preferred stock of which 3,586,245 preferred A shares, 7,890,529 preferred B shares, 10,000 preferred C shares and 9 preferred D shares are issued and outstanding as of March 31, 2011.   The various series of preferred stock do not have any dividend rights.

Preferred A and B shares are convertible on a one for one basis with our common stock at the sole discretion of the holder. Each preferred A share vote is equal to one common stock vote. The preferred stock is entitled to preference over the common stock with respect to the distribution of our assets in the event of our liquidation, dissolution, or winding-up, whether voluntarily or involuntarily, or in the event of any other distribution of our assets of among the shareholders for the purpose of winding-up our affairs. The authorized but unissued shares of preferred stock may be divided into and issued in designated series from time to time by one or more resolutions adopted by the Board of Directors. The Directors in their sole discretion shall have the power to determine the relative powers, preferences, and rights of each series of preferred stock. The holders of series A preferred stock have a liquidation preference equal to the sum of the converted principal, accrued interest and value of converted common stock, aggregating $188,500 at March 31, 2011 and March 31, 2010, respectively. 

The authorized number of shares of Series C Preferred Stock is Ten Thousand (10,000). The holders of the Series C Preferred Stock shall be entitled to vote on all matters to be voted upon by the holders of the Company’s common stock and each share shall have the voting equivalent of one million (1,000,000) shares of common stock. Series C Preferred Shares have an aggregate liquidation preference of $100.  During the year ended March 31, 2010, we issued 10,000 shares of Series C Preferred Stock with a fair value of $10 to our chief executive officer for services provided.  

According the Certificate of Designations for the Series C Preferred Stock, the holders of the Series C Preferred Stock are entitled to vote on all matters to be voted upon by the holders of the Company’s common stock and each share shall have the voting equivalent of one million (1,000,000) shares of common stock.  The ownership of the Series C Preferred Stock gives our CEO the voting equivalency of 10 billion shares plus his other voting securities that he might own from time to time 

F-14

The authorized number of Series D Preferred Stock is One Thousand (1,000). The holders of the Series D Preferred Stock shall be entitled to vote on all matters to be voted upon by the holders of the Company’s common stock and each share shall have the voting equivalent of one million (1,000,000) shares of common stock. Each holder of Series D Stock shall have the right, at such holder’s option, at any time or from time to time from and after the day immediately following the date the Series D Stock is first issued, to convert each share of Series D Stock into one million (1,000,000) fully-paid and non-assessable shares of the Company’s common stock.  During the year ended March 31, 2010, we issued 110 shares of Series D Preferred Stock with a fair value of $3,385,005 to our directors for services provided.  

**NOTE 8 - STOCK WARRANTS**

From time to time, we issue warrants pursuant to equity financing arrangements.

The fair value of each warrant granted during the years ended March 31, 2011 and 2010 to consultants and other service providers is estimated using the Binomial Lattice option-pricing model on the date of grant.

The following table represents a summary of the warrants outstanding at March 31, 2011 and 2010 and changes during the years then ended:

 

**2011**

 

**2010**

 

**Warrants**

 

**Weighted**

**Average**

**Exercise Price**

 

**Warrants**

 

**Weighted**

**Average**

**Exercise Price**

Outstanding, beginning of year

5,868,750 

 

$

0.05

 

7,677,732 

 

$

0.12

Issued

-- 

 

 

--

 

-- 

 

 

--

Expired/forfeited

(5,868,750)

 

 

0.05

 

(262,107)

 

 

2.23

Exercised

-- 

 

 

-- 

 

(1,546,875)

 

 

0.05

Outstanding and exercisable, end of year

-- 

 

$

-- 

 

5,868,750 

 

$

0.05

Weighted average fair value of warrants issued

 

 

$

--

 

 

 

$

--

**NOTE 9 - COMMITMENTS AND CONTINGENCIES**

**Guarantees and Indemnities**

We have made certain indemnities and guarantees, under which we may be required to make payments to a guaranteed or indemnified party in relation to certain actions or transactions. We indemnify our directors, officers, employees and agents, as permitted under the laws of the State of Delaware. We have also indemnified our consultants, investment bankers, sublicensor and distributors against any liability arising from the performance of their services or license commitment, pursuant to their agreements. In connection with our facility leases, we have indemnified our lessors for certain claims arising from the use of the facility. The duration of the guarantees and indemnities varies, and is generally tied to the life of the agreement. These guarantees and indemnities do not provide for any limitation of the maximum potential future payments we could be obligated to make. Historically, we have not been obligated nor incurred any payments for these obligations and, therefore, no liabilities have been recorded for these indemnities and guarantees in the accompanying consolidated balance sheets.

F-15

**Antidilution Rights for Common Stock**

In 2004, we entered into an agreement with Charter Financial Holdings, LLC in connection with consulting services. The compensation section of the agreement requires that we issue shares of our common stock to Charter sufficient to ensure that its ownership in LBG does not fall below one percent (1%) of our outstanding common stock. The result is that for each time we issue or sell stock, we must issue that amount of stock to Charter Financial Holdings, LLC to maintain their ownership percentage. Charter Financial Holdings, LLC is not required to pay additional consideration for those shares. We record the fair value of the additional shares of common stock issued under this provision as consulting expense in the period they are earned.  During fiscal 2011, we issued 35,063,042 shares of common stock with a fair value of $69,998 under this provision.  During fiscal 2011, we issued 16,901,207 shares of common stock with a fair value of $294,879 under this provision.

**Employment Agreements**

We have entered into employment agreements with of our chief executive officer. This contract provides for minimum annual salaries and is renewable annually. In the event of termination of this employment agreement by LBG without cause, we would be required to pay continuing salary payments for specified periods in accordance with the employment contract. Effective October 2009, our CEO, Troy Lyndon, had chosen not to receive a salary. However, the Board of Directors agreed on February 13, 2011 to provide him a base salary of $5,000 per month on a going-forward basis.

**Leases**

We operate in a 4,355 square foot sales and distribution facility in Temecula, California under a sublease agreement through October 2011. Its cost is $2,919 per month. Our lease ends each October and is renewable each year for 2 years at a similar lease rate.

Our commitments under the rent agreements for the next four fiscal years are as follows:

OPERATING LEASE COMMITMENTS

 

**FISCAL YEAR ENDED MARCH 31,**

 

**2012**

 

**2013**

 

**2014**

 

**2015**

Sales and distribution facility

$

20,433

 

$

--

 

$

--

 

$

--

 

 

 

 

 

 

 

 

 

 

 

 

    Total Lease Commitments

$

20,433

 

$

--

 

$

--

 

$

--

Previously, our corporate offices consisted of a 3,500 square foot facility on 29995 Technology Drive in Murrieta, California under a lease agreement through May 2010. Its cost is $7,545 per month, with annual increases of four percent (4%). We abandoned that facility in March 2008 and in a legal settlement, our former landlord applied our $45,270 deposit to resolve the amount owed. 

**Left Behind License**

On October 11, 2002, the publisher of the *Left Behind* book series granted us an exclusive worldwide license to use the copyrights and trademarks relating to the storyline and content of the books in the *Left Behind* series of novels for the manufacture and distribution of video game products for personal computers, CD-ROM, DVD, game consoles, and the Internet. 

The license requires us to pay royalties based on the gross receipts on all non-electronic products and for electronic products produced for use on personal computer systems, and a smaller percentage of the gross receipts on other console game platform systems. According to the license agreement, within 30 days from the end of each month, the Company shall provide royalties to licensor based upon its agreement for the preceding month. Additionally, the license term of 3 years automatically renews to additional terms in perpetuity.

F-16

**Charlie Church Mouse License**

 In July 2007, we obtained an exclusive license to sell three (3) PC games featuring Charlie Church Mouse (“CCM”) to the CBA market from the publisher of the CCM games. The CCM games are educational software programs utilizing Bible stories designed for pre-school, kindergarten and early elementary age children. Under the license, we pay the author a royalty of twenty percent of gross margin collected from our customers. On May 12, 2010, we acquired the entire Charlie Church Mouse brand.

**Keys of the Kingdom License**

On May 20, 2008, we acquired the publishing and distribution rights to the PC game, Keys of the Kingdom. This new game features brain-teasing dynamics and inspirational scriptures. We agreed to pay the author a royalty of fifteen percent of gross margin collected from our customers. 

**Integrity Music License**

We have a licensing agreement for songs distributed through Integrity Music. According to the license agreement, the term it has acquired is for the life of the product (Praise Champion) and beyond the initial 5,000 unit advance, we shall pay a 10% royalty for all music in each game title which uses the licensed music.

**Payroll Taxes**

As of March 31, 2011 and 2010, we owed accrued payroll taxes of $326,294 and $270,705, respectively, to various governmental authorities. This is a significant offense with the US government to which we may face significant penalties and operations could be harmed should the US government wish to enforce its rights to collect the payroll taxes and that our officers and directors, both past and present, are potentially liable for penalties.

**Rule 144**

We had arrangements with two consultants (see Note 13) which were terminated with an effective date of September 30, 2010. We are evaluating the structure of these consulting agreements to determine whether or not the consulting arrangement complied with the SEC rules & regulations. Accordingly, we have hired legal counsel to evaluate the agreement and request an interpretation from the SEC to ensure that there was no violation of the SEC rules or regulations.

**Litigation**

We are subject to litigation from time to time in the ordinary course of our business. 

We are currently not involved in any other litigation or any pending legal proceedings that we believe could have a material adverse effect on our financial position or results of operations.

F-17

**NOTE 10 - NOTES PAYABLE &CONVERTIBLE DEBT**

During the fiscal years ended March 31, 2011 and 2010 we entered into several borrowing arrangements. The amounts borrowed under those arrangements are included in notes payable and convertible debt in the accompanying consolidated balance sheet. 

Notes payable consist of the following at March 31, 2011:

 

**Face Amount of**

 

 

 

**Notes Payable,**

 

**Notes Payable**

 

**Note Discounts**

 

**Net of Discounts**

Individual loans 

$

20,000

 

$

--

 

$

20,000

 Total notes payable

$

20,000

 

$

--

 

$

20,000

Convertible debt consisted of the following at March 31, 2011:

 

**Face Amount of**

 

 

 

 

 

**Convertible Debt**

 

**Note Discounts**

 

**Convertible Debt**

Convertible debt from services (see Note 13)

$

34,064

 

$

-- 

 

$

34,064

2 year convertible notes

 

25,000

 

 

(24,898)

 

 

102

 Total notes payable

$

59,064

 

$

24,878 

 

$

34,166

During the fiscal year ended March 31, 2011, we recorded $20,305 of interest expense related to the contractual coupons of our notes payable and $102 from amortization of debt discounts on our convertible notes for a total of $20,408.  

During fiscal 2011, the Company settled all of its notes payable that were outstanding as of March 31, 2010 through issuances of common stock.  See Note 8.

Notes payable consist of the following at March 31, 2010:

 

**Face Amount of**

 

 

 

**Notes Payable,**

 

**Notes Payable**

 

**Note Discounts**

 

**Net of Discounts**

Individual loans (in default)

$

95,737

 

$

--

 

$

95,737

 Total notes payable

$

95,737

 

$

--

 

$

95,737

Convertible debt consisted of the following at March 31, 2010:

 

**Face Amount of**

 

 

 

 

 

**Convertible Debt**

 

**Note Discounts**

 

**Convertible Debt**

Convertible debt from services (see Note 13)

$

295,000

 

$

--

 

$

295,000

1 year convertible notes (in default)

 

81,361

 

 

--

 

 

81,361

3 year convertible notes

 

6,200

 

 

--

 

 

6,200

 Total notes payable

$

382,561

 

$

--

 

$

382,561

During the fiscal year ended March 31, 2010, we recorded $200,106 of interest expense related to the contractual coupons of our notes payable and $369,144 from amortization of debt discounts on our convertible notes for a total of $569,250.  

At March 31, 2010, $95,737 of our individual loans were in default and out 1 year convertible notes were in default.

F-18

Future minimum principal payments required under our notes payable are as follows:

**Year Ending March 31,**

 

**Principal Amount**

2012

 

$

79,064

 

 

$

79,064

*Individual Loans*

On March 15, 2011, the Company issued a $20,000 promissory note to an investor.  The investor is the same consultant that received convertible debt for services described in Note 13.  The note bears interest at 5% and is due in six months. During that same fiscal year, we settled $64,800 of our Individual Loans to common stock and exchanged an individual loan in the amount of $55,937 for a 2 Year Convertible Note.  The exchange was accounted for as an extinguishment of debt.  No loss was recognized on the extinguishment.  As a result of these conversions and transfer, we no longer had an Individual Loans in default as of March 31, 2011.  We had accrued $3,047 in interest related to the Individual Loans as of March 31, 2011.

During the fiscal year ended March 31, 2010, the noteholders agreed to convert $65,788 of the Individual Loans to common stock.  Additionally, we borrowed $25,000 from a different shareholder. At March 31, 2010 we were in default on $95,737 of the original Individual Loans and are not in default on the more recently funded $25,000 Individual Loan.  We had accrued $98,549 in interest related to the Individual Loans as of March 31, 2010.

*One Year Convertible Notes Payable*

During the fiscal year ended March 31, 2009, we borrowed $700,325 from certain shareholders under short term promissory notes (“One Year Notes Payable”). 

During the fiscal year ended March 31, 2010, certain noteholders agreed to convert $653,964 of the One Year Notes Payable to common stock and another investor funded a new loan of $35,000, this resulted in a balance of $81,361 at March 31, 2010. The interest rate associated with the One Year Notes Payable is the 15% default interest rate. At March 31, 2010, we were in default on these short-term notes. We had accrued $47,607 in interest related to the One Year Notes Payable as of March 31, 2010.

During the fiscal year ended March 31, 2011, the remaining note holder converted his principal balance of $81,361 to common stock.

*Two Year Convertible Notes Payable*

During the fiscal year ended March 31, 2011, we borrowed $25,000 under a Two Year Convertible Note Payable from an individual and converted $60,000 in a Two Year Convertible Note Payable to common stock.  Due to the beneficial conversion feature (“BCF”) relating to the $25,000 Two Year Notes Payable that funded during fiscal 2011, we recorded a discount associated with the BCF of $25,000 and we are amortizing that discount over the terms of the note using the effective interest method.

*Three Year Convertible Notes Payable*

 

During the fiscal year ended March 31, 2009, we borrowed $92,675 from certain shareholders under promissory notes (“Three Year Notes Payable”).  During the fiscal year ended March 31, 2010, certain noteholders agreed to convert $86,475 of the Three Year Notes Payable to common stock; this resulted in a balance of $6,200 at March 31, 2010.  At March 31, 2010 we had accrued $7,144 in interest related to the Three Year Notes Payable.  During the fiscal year ended March 31, 2011, the two remaining note holders agreed to convert the remaining principal balance of $6,200 to common stock.

F-19

**NOTE 11 - DEFERRED REVENUES**

 In July 2006, we entered into a revenue share agreement with Double Fusion, an in-game advertising technology and service provider, under which Double Fusion will provide in-game advertising and product placement to go into our first video game product. Under this agreement, Double Fusion advanced $100,000 to us as an upfront deposit, which we received during the fiscal year ended March 31, 2007. Under the agreement, Double Fusion will pay us 65% of net advertising revenues as our part of the revenue share related to in-game advertising placements that they sell. Once they have recouped $100,000 from our 65% revenue share, we will recognize this $100,000 upfront deposit as revenue. 

The $101,060 in deferred revenue shown on the March 31, 2011 consolidated balance sheet also includes $1,060 in cash collected through our on-line store sales during the month of March 2011 since our policy is to offer our on-line customers the right to return games for up to one month.

**NOTE 12 – NOTE RECEIVABLE**

We provided several no-interest short-term loans to another Christian videogame developer, Digital Praise, Inc., a California corporation (“DP”), to assist them with their working capital requirements. As of March 31, 2011, DP owed us $202,222.  We fully reserved for this note receivable as of March 31, 2010 as we consider its collectibility to be doubtful as a result of Digital Praise’s inability to pay in the foreseeable future.  This expense was included in selling, general and administrative expenses in our consolidated statements of operations.

**NOTE 13 – CONVERTIBLE DEBT ISSUED FOR SERVICES AND SALES TO CONSULTANT**

April 2009 Consulting Arrangement – Consultant #1

On September 2, 2008, the Company entered into a one-year consulting agreement (the “2008 Consulting Agreement”) with a consultant (the “Consultant”) pursuant to which, in exchange for services rendered by the Consultant to the Company, the Consultant received an aggregate of 8,500,000 shares of common stock of the Company.  In April of 2009, the Company added an addendum to 2008 Consulting Agreement (the “First Addendum”) whereby the Consultant also earned $10,000 per month for the services rendered and received an additional 20,000,000 shares of the Company’s common stock.  The First Addendum also provided that Consultant had the right to convert the monies owed under the amended consulting agreement into shares of common stock of the Company at a rate of $0.005 no later than March 31, 2010.  In April of 2009, the Company added a second addendum to the 2008 Consulting Agreement (the “Second Addendum”) whereby the conversion rate was reduced to $0.001 per share.  All other terms remained the same.  In April of 2009, the parties entered into the third addendum to the 2008 Consulting Agreement (the “Third Addendum”) whereby the Consultant agreed that in the event the Consultant sold common stock of the Company at a rate exceeding 10,000,000 shares per 30 calendar day period, the Consultant would pay the Company an early-sell fee for each period of $100,000 or an amount equally agreed upon by the Company and Consultant.  

During the year ended March 31, 2010, the Company received $777,669 under this provision.  The Company recorded these fees against additional paid-in capital.  

On July 23, 2009, the Company replaced the 2008 Consulting Arrangement with a new automatically renewable six month consulting agreement (the “2009 Consulting Agreement”) whereby the Consultant earned a sales commission but not less than $40,000 per month in exchange for services rendered.  The 2009 Consulting Agreement also stated that if during the term of such agreement, the Company does not pay the Consultant as scheduled, the Consultant shall have the choice to accept such monies owed at a later date or to convert such amounts owed into common stock of the Company at a rate of $0.001 per share, in the Consultant’s sole discretion.  

F-20

On April 7, 2010, the Company replaced the 2009 Consulting Agreement with a new automatically renewable six month consulting agreement (the “2010 Consulting Agreement”) whereby the Consultant earned $10,000 per month in consideration for services rendered.  The 2010 Consulting Agreement also provided that in the event the Company does not pay the Consultant as scheduled, each such amount due shall become a stock purchase transaction with an effective date equal to the day of any such missed payment.  The stock purchase agreement provided that the Consultant was purchasing shares at a rate of $0.0001 per share.

January 2010 Consulting Arrangement – Consultant #2

In January of 2010, the Company entered into a development arrangement whereby a consultant earned $5,000 per month for services rendered. If the invoice was not paid at the end of the service month, the consultant has the option to receive shares at a conversion rate of $0.0000625 per share. Consequently, at the end of each month, the amount due under the consulting agreement becomes a convertible note. The note is not secured and has no other terms of repayment.

September 2010 Consulting Agreement – Consultant #3

In September of 2010, the Company entered into an agreement with a consultant to issue a $142,500 convertible note for services rendered.  The note is convertible into common stock at $0.001425 per share.  The note is not secured and has no other terms of repayment.  

Accounting 

In determining the fair value of the convertible debt issued for services, the Company followed guidance in ASC 470-20-30 “Convertible Instruments Issued to Nonemployees for Goods and Services.”  Under ASC 470-20-30, convertible instruments issued for services are to be valued using the measurement date as determined under ASC 505-50 “Equity-Based Payments to Non-Employees.”  In addition, ASC 470-20-30 provides guidance on determining fair value of convertible instruments issued for services as follows: (1) Fair value of services if determinable (2) Cash received for similar convertible instruments sold to unrelated parties or (3) At a minimum, the value of the equity that could be received if the instrument were converted.  The Company determined that the fair value of the common stock that could be received if the debt were converted was the best measure of fair value in the above transactions.  Accordingly the value of the underlying common stock on the measurement date, as determined by ASC 505-50, was used to determine the fair value of the convertible debt.  The Company estimated the fair value of the convertible notes issued to the consultants for services during the years ended March 31, 2011 and 2010 to be $3,218,000 and $8,898,500, respectively and recorded this amount as consulting expense.  During the years ended March 31, 2011, $335,938 of the convertible debt was converted into 1,231,000,000 shares of common stock and the consultants had an outstanding convertible debt balance of $34,063. During the year ended March 31, 2010, $80,000 of the convertible debt was converted into 280,000,000 shares of common stock and the consultants had an outstanding convertible debt balance of $295,000.

The arrangements with consultants #1 and #2 were terminated with an effective date of September 30, 2010. The company is evaluating the structure of these consulting agreements to determine whether or not the consulting arrangement complied with the SEC rules & regulations. Accordingly, the Company has hired legal counsel to evaluate the agreement and request an interpretation from the SEC to ensure that there was no violation of the SEC rules or regulations.

Sales to Consultant #1

During the year ended March 31, 2011, the Company recorded $1,385,649 of revenues from Lighthouse Distributors, Inc., a Company owned by Consultant #1.  These sales transactions were not related to the original consulting agreements and were not contemplated at the time the consulting agreements were entered into.   

F-21

**NOTE 14 - RESTATEMENT**

We have restated our financial statements for the fiscal year ended March 31 2010, previously filed on July 14, 2010, and to correct certain general and administrative expenses related to a consulting arrangement during the fiscal year ended March 31, 2010 (see Note 13).  Except for the foregoing matters, no other information included in our original Form 10-K for the fiscal year ended March 31, 2010, is amended by this Form 10-K.

The following table shows the impact of this restatement on our consolidated statement of operations and consolidated balance sheet:

**CONSOLIDATED STATEMENT OF OPERATIONS**

**Fiscal Year Ended March 31, 2010**

 

**Previously**

**Reported**

 

**Adjustments**

 

 

**Restated**

Revenues

$

111,572 

 

$

3,791 

(1) 

 

$

115,363 

 

 

 

 

 

 

 

 

 

 

Costs and expenses:

 

 

 

 

 

 

 

 

 

Cost of sales – product costs

 

46,645 

 

 

11,737 

(1)

 

 

58,382 

Cost of sales – intellectual property costs

 

19,057 

 

 

- 

 

 

 

19,057 

Wages and compensation – employees and directors

 

4,110,541 

 

 

41,500 

(2)

 

 

4,152,041 

Consulting and professional fees

 

1,955,517 

 

 

9,442,398 

(3)

 

 

11,397,915 

General and administrative

 

1,038,790 

 

 

- 

 

 

 

1,038,790 

Product development

 

140,307 

 

 

1,460,500 

(4)

 

 

1,600,807 

Operating loss

 

(7,199,285)

 

 

(10,952,344)

 

 

 

(18,151,629)

 

 

 

 

 

 

 

 

 

 

Other income (expense)

 

(637,715)

 

 

(2,538,511)

(5)

 

 

(3,176,226)

Net loss

$

(7,837,000)

 

$

(13,490,855)

 

 

$

(21,327,855)

 

 

 

 

 

 

 

 

 

 

Basic and diluted loss per share:

 

 

 

 

 

 

 

 

 

Loss per share

$

(0.01)

 

$

(0.01)

 

 

 

(0.02)

Weighted average common shares

 

1,173,356,216 

 

 

- 

 

 

$

1,173,356,216 

**(1)** To correct sales and cost of sales.

**(2)** To correct wages and compensation expenses that were understated previously. 

**(3)** To correct consulting and professional fees expenses to properly reflect the costs of consulting arrangements and to record corrections to accrued liabilities for items that were overstated previously.

**(4)**To correct product development expenses to properly reflect****the costs of product development-related consulting arrangements and to record corrections to accrued liabilities for items that were overstated previously.

**(5)**To remove previous reserve against note receivable of $101,000 and to increase interest expense by $2,639,622 to reflect the induced conversions of certain notes payable to common stock.

F-22

**CONSOLIDATED BALANCE SHEET**

**March 31, 2010**

 

**Previously Reported**

 

**Adjustments**

 

 

**Restated**

ASSETS: 

 

 

 

 

 

 

 

 

 

Cash

$

56,677 

 

$

(8,664)

(1)

 

$

48,013 

Restricted cash

 

30,000 

 

 

163 

(2)

 

 

30,163 

Accounts receivable

 

6,915 

 

 

- 

 

 

 

6,915 

Inventories

 

148,058 

 

 

956 

(2)

 

 

149,014 

Prepaid royalties and other current assets

 

36,474 

 

 

85,939 

(3)

 

 

122,413 

Current assets

 

278,124 

 

 

78,394 

 

 

 

356,518 

Property and equipment, net

 

68,290 

 

 

(48,132)

(4)

 

 

20,158 

Intangible assets, net

 

85,938 

 

 

(85,938)

(5)

 

 

- 

Note receivable, net

 

101,111 

 

 

(101,111)

(6)

 

 

- 

Other assets

 

5,927 

 

 

- 

 

 

 

5,927 

Total assets

$

539,390 

 

$

(156,787)

 

 

$

382,603 

 

 

 

 

 

 

 

 

 

 

LIABILITIES & STOCKHOLDERS’ DEFICIT:

 

 

 

 

 

 

 

 

 

Accounts payable and accrued expenses

$

2,350,525 

 

$

(662,586)

(8) (3)

 

$

1,687,939 

Convertible debt issued for services

 

- 

 

 

295,000 

(7)

 

 

295,000 

Payroll liabilities payable

 

161,104 

 

 

109,601 

(8)

 

 

270,705 

Notes payable, net of discounts

 

208,538 

 

 

(25,240)

(10)

 

 

183,298 

All other liabilities

 

78 

 

 

100,323 

(9)

 

 

100,401 

Total liabilities

 

2,720,245 

 

 

(182,902)

 

 

 

2,537,343 

 

 

 

 

 

 

 

 

 

 

Stockholders’ deficit:

 

 

 

 

 

 

 

 

 

Series A preferred stock

 

3,586 

 

 

- 

 

 

 

3,586 

Series B preferred stock

 

11,041 

 

 

- 

 

 

 

11,041 

Series C preferred stock

 

- 

 

 

10 

(11)

 

 

10 

Common stock

 

2,280,419 

 

 

10,608 

(10)

 

 

2,291,027 

Treasury stock

 

24,500 

 

 

- 

 

 

 

24,500 

Additional paid-in capital

 

47,338,235 

 

 

13,559,187 

(7)

 

 

60,897,422 

Accumulated deficit

 

(51,838,636)

 

 

(13,543,690)

(7), (8), (5)

 

 

(65,382,326)

  Stockholders’ deficit

 

(2,180,855)

 

 

26,115 

 

 

 

(2,154,740)

Total liabilities and stockholders’ deficit

$

539,390 

 

$

(156,787)

 

 

$

382,603 

**(1)**To correct cash that was overstated previously.

**(2)**To correct restricted cash and inventories that were understated previously.

**(3)**To correct prepaid royalties and other current assets that were understated previously.

**(4)**To increase accumulated depreciation that was understated.

**(5)**To write off intangible assets.

**(6)** To****write off an uncollectible note receivable. 

**(7)** To correct general and administrative expenses to properly reflect the costs of consulting arrangements.

**(8)** To correct wage and salary expense that was understated previously and to record corrections to accrued liabilities for items that were overstated previously.  

**(9)** To reclass $100,323 in deferred revenue from accounts payable and accrued expenses to other liabilities.

**(10)** To correct notes payable as an equity investment was previously recorded as a note payable.

**(11)** To recognize the par value of series C preferred stock that was previously recorded in additional paid-in capital.

F-23

**NOTE 15 - SUBSEQUENT EVENTS**

From April 1, 2011 through July 31, 2011, we borrowed a total of $158,000 from a third party. The loans bear interest at 5% per annum and are due within six months from the date of the note.

From May 1, 2011 through June 30, 2011, we borrowed a total of $25,000 from a third party. The loans bear interest at 10% per annum and are due within two years from the date of the note.

From April 1, 2011 through July 31, 2011, we received $205,812 in net proceeds from the sale of 733,314,805 shares of common stock to accredited investors.

 

From April 1, 2011 through July 31, 2011, we issued 173,737,374 shares to consultants and contractors for services rendered through July 31, 2011. 

 

From April 1, 2011 through July 31, 2011, we issued 40,000,000 shares to debt and convertible note holders for the conversion of debt and accrued interest.

 

From April 1, 2011 through July 31, 2011, we issued 56,250,000 shares to employees as bonuses.

 

From April 1, 2011 through July 31, 2011, we issued 1,306,258,009 to shareholders of convertible warrants that were issued subsequent to March 31, 2011.

 

As of July 15, 2011, we are in the process of restructuring our purchase of the assets of MyPraize, LLC, due to the company’s inability to pay for the cash compensation of the acquisition agreement. MyPraize, LLC has indicated in writing a desire for such restructuring to provide us an additional 9 months to provide such cash necessary to complete the monetary compensation of the acquisition.

F-24

ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE

As previously disclosed by the Company, on January 19, 2011, the Board of Directors of the Company dismissed J. Crane CPA, P.C. (“Crane”) as the Company’s independent registered public account firm. 

On January 19, 2011, the Public Company Accounting Oversight Board (“PCAOB”) issued a Final Order revoking Crane’s registration with the PCAOB.  The revocation of Crane’s registration with the PCAOB became effective as of January 19, 2011.  

Crane served as the certifying accountant for the Company's financial statements for the two fiscal years of the Company ended March 31, 2009 and 2010. Except as noted below, Crane’s audit reports for such two years (i.e., March 31, 2009 and 2010) did not contain an adverse opinion or a disclaimer of opinion, nor was qualified or modified as to uncertainty, audit scope, or accounting principles. 

Crane’s audit reports, dated June 16, 2009 and July 14, 2010, on the Company’s financial statements for the fiscal years ended March 31, 2009 and March 31, 2010, respectively, contained an explanatory paragraph which noted that there was substantial doubt as to our ability to continue as a going concern. 

During the Company’s the fiscal years ended March 31, 2009 and 2010 and the subsequent interim periods preceding the Company’s dismissal of Crane, there were no disagreements with Crane on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Crane would have caused it to make reference to the subject matter of the disagreements in connection with any reports it would have issued, and there were no "reportable events" of the nature described in Item 304(a)(1)(v), paragraphs (A) through (D), of Regulation S-K. 

On January 20, 2011, the Company engaged Malone Bailey LLP (“Malone Bailey”) as the Company's independent public accountants. Malone Bailey was engaged to audit the Company's financial statements for the fiscal years ending March 31, 2011 and March 31, 2010, and to review the Company's unaudited financial statements for interim periods, commencing with the quarter ended June 30, 2010.  

Prior to the Company’ engagement of Malone Bailey, neither the Company, nor anyone acting on its behalf, consulted Malone Bailey with respect to either (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on our financial statements, and neither a written report was provided to us or oral advice was provided that Malone Bailey concluded was an important factor considered by us in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was the subject of a disagreement or reportable events set forth in Item 304(a)(1)(iv) and (v), respectively, of Regulation S-K.

58

 

ITEM 9A. CONTROLS AND PROCEDURES

EVALUATION OF DISCLOSURE CONTROLS AND PROCEDURES

Under the supervision and with the participation of our management, including our principal executive officer and principal financial officer, we have conducted an evaluation of the effectiveness of the design and operation of our disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), as of the end of the period covered by this report. Based on this evaluation, our principal executive officer and principal financial officer concluded as of the evaluation date that our disclosure controls and procedures were not effective such that the material information required to be included in our Securities and Exchange Commission reports is accumulated and communicated to our management, including our principal executive officer and principal financial officer, recorded, processed, summarized and reported within the time periods specified in Securities and Exchange Commission rules and forms relating to our Company, particularly during the period when this report was being prepared.

MANAGEMENT'S ANNUAL REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING

Our management is responsible for establishing and maintaining adequate internal control over financial reporting, as such term is defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act, for the Company.

Internal control over financial reporting includes those policies and procedures that: (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of our assets;(2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that our receipts and expenditures are being made only in accordance with authorizations of its management and directors; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of our assets that could have a material effect on the financial statements. Management recognizes that there are inherent limitations in the effectiveness of any system of internal control, and accordingly, even effective internal control can provide only reasonable assurance with respect to financial statement preparation and may not prevent or detect material misstatements. In addition, effective internal control at a point in time may become ineffective in future periods because of changes in conditions or due to deterioration in the degree of compliance with our established policies and procedures. A material weakness is a significant deficiency, or combination of significant deficiencies, that results in there being a more than remote likelihood that a material misstatement of the annual or interim financial statements will not be prevented or detected.

Under the supervision and with the participation of our principal executive officer and principal financial officer, management conducted an evaluation of the effectiveness of our internal control over financial reporting, as of March 31, 2011, based on the framework set forth in Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Based on our evaluation under this framework, management concluded that our internal control over financial reporting was not effective as of the evaluation date due to the factors stated below.

59

Management assessed the effectiveness of the Company's internal control over financial reporting as of evaluation date and identified the following material weaknesses:

n

INSUFFICIENT RESOURCES. We have an inadequate number of personnel with requisite expertise in the key functional areas of finance and accounting.

n

INADEQUATE SEGREGATION OF DUTIES: We have an inadequate number of personnel to properly implement control procedures.

n

LACK OF AUDIT COMMITTEE OF THE COMPANY'S BOARD OF DIRECTORS: We do not have a functioning audit committee of independent directors on our board of directors, resulting in ineffective oversight in the establishment and monitoring of required internal controls and procedures.

Management is committed to improving its internal controls and will (1) continue to use third party specialists to address shortfalls in staffing and to assist the Company with accounting and finance responsibilities and (2) increase the frequency of independent reconciliations of significant accounts which will mitigate the lack of segregation of duties until there are sufficient personnel.   The Board will consider appointing an audit committee consisting of at least three independent directors in the future.

This annual report does not include an attestation report of our registered public accounting firm regarding internal control over financial reporting. Management's report was not subject to attestation by the our registered public accounting firm pursuant to temporary rules of the SEC that permit us to provide only management's report in this annual report.

CHANGES IN INTERNAL CONTROLS OVER FINANCIAL REPORTING

There have been no changes in our internal control over financial reporting that occurred during the last fiscal quarter for our fiscal year ended March 31, 2011 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

ATTESTATION REPORT OF THE REGISTERED PUBLIC ACCOUNTING FIRM

This annual report does not include an attestation report of our independent registered public accounting firm regarding internal control over financial reporting. We were not required to have, nor have we, engaged our independent registered public accounting firm to perform an audit of internal control over financial reporting pursuant to the rules of the Commission that permit us to provide only management’s report in this annual report.

ITEM 9B. OTHER INFORMATION.

From on April 1, 2011 to July 15, 2011, we issued an aggregate of 2,468,209,683 shares of common stock without registration under the Securities Act of 1933, as amended: 

An aggregate of 56,250,000 shares were issued to employees in consideration for services rendered were issued pursuant to Section 4(2) of the Securities Act due to the fact that the issuances were isolated issuances and did not involve a public offering of securities. 

An aggregate of 160,959,596 shares were issued to consultants and contractors in consideration for services rendered were issued pursuant to Section 4(2) of the Securities Act due to the fact that the issuances were isolated issuances and did not involve a public offering of securities. 

An aggregate of 651,784,935 shares were sold to a total of 13 “accredited investors” for an aggregate cash consideration of $193,312 were issued pursuant to Section 4(2) of the Securities Act due to the fact that the issuances were isolated issuances and did not involve a public offering of securities. 

60

An aggregate of 1,199,115,152 shares were issued pursuant to the exercise of cashless warrants issued pursuant to Section 4(2) of the Securities Act due to the fact that the issuances were isolated issuances and did not involve a public offering of securities. 

An aggregate of 400,100,000 shares were issued pursuant to the conversion of debt and convertible notes pursuant to Section 4(2) of the Securities Act due to the fact that the issuances were isolated issuances and did not involve a public offering of securities. 

**PART III**

**ITEM 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE**

***Directors and Executive Officers***

Our directors and executive officers as of March 31, 2011 include the following persons:

 

**Name**

 

**Age**

 

**Position**

Troy A. Lyndon

 

46

 

Chairman & Chief Executive Officer(Principal Executive Officer)

(Principal Financial and Accounting Officer)

 

 

 

 

 

Richard Knox, Sr.

 

73

 

Director

 

 

 

 

 

Richard Knox, Jr.

 

51

 

Director

***Troy A. Lyndon, Chief Executive Officer and Chairman***, is our Chairman and CEO. Mr. Lyndon’s background includes more than 20 years in the development and publishing of video games. Following are a few excerpts taken from a write-up about him in Wikipedia as well as from his biography which can be seen at www.troylyndon.com.

At age 13, Troy Lyndon developed and sold his first video game professionally, titled Space Voyager for the Radio Shack TRS-80. After publishing his first five games before the age of 20, Lyndon dropped out of Moorpark College (majoring in business administration) to pursue video game development full-time. 

Among his long list of accomplishments, Lyndon produced the game version of Howard the Duck, which he believes sold more games than VHS copies of the movie. With co-developer, Michael Knox, he developed ABC's Monday Night Football and Dream Team Basketball for the PC. Monday Night Football was recognized as one of the best sports games of the year by nomination from the Software Publishers' Association. 

Due to the success of Monday Night Football on the PC, Electronic Arts sought out Lyndon and his partner Knox to develop a football game which became the first 3D Madden Football game ever and the most successful sports game franchise in video game history. Over five years, Knox and Lyndon, with the assistance of Knox, Sr., grew their development company, Park Place Productions, to 130 employees servicing at peak 14 publishers while making 45 games at once. Lyndon and Knox were recognized when awarded the Inc. Magazine Entrepreneur of the Year Award by Ernst & Young and Merrill Lynch in 1993.

61

After more than 20 years of success, in 1998 Lyndon left the video games industry to serve on the Jesus Film Project, the largest missionary organization of Campus Crusade for Christ. While there, Lyndon started Jesus Technologies where he worked on numerous projects for Campus Crusade and other ministries, including completion of improvements to the Jesus Film DVD Internet Game, as well as a new version of the Missions Atlas Project, The Jesus Film CD-ROM in Arabic, the Jesus: Fact or Fiction DVD, the Jesus Film Kiosk, the Outreach CD Project, an InTouch Ministries CD-ROM and the Evangelism Toolbox CD-ROM for Campus Crusade for Christ, in association with the Billy Graham Center . In 2003, Lyndon left Campus Crusade to fulfill his vision of developing video games "with a purpose." 

Along with his Campus Crusade projects, in 2000 Lyndon invented a technology to allow consumers to click on items of interest in a video stream, whether it be a fancy car of a nice sweater. He now holds the patent for this technology, and although it has not yet been developed for mainstream interactive television, clearly our world is moving in that direction. 

In 2002, Lyndon was engaged to manage all of the interactive programming still needed to complete the first interactive Bible and encyclopedia suite ever created called iLumina. Its features include QuickTime VR, full-screen video animation, and a fully interactive verse-by-verse first graphical view of the New Living Translation Bible.

***Richard Knox, Sr., Director,*** is a seasoned businessman, former nuclear physicist and a successful software developer. He is also the Pastor, founder and President of Ohana Haven Ministries in the State of Hawaii. 

Richard Knox earned his B.S. in Engineering Physics at the University of Illinois. While attending the Graduate School of Engineering Sciences at the University of California, he worked for the Lawrence Livermore Laboratory. He served as a Containment Scientist for nuclear underground tests and did work on numerous government programs during the 16 years he was at the Laboratory. During that time, he supervised up to 500 engineers and was also responsible for the approval of all equipment fielded for nuclear-device emplacement at the Nevada Test Site. 

After leaving the Laboratory, Knox started his own software development and publishing business. His company created consumer CAD software which sold 80,000 copies. 

In the 90’s, he joined his son and Left Behind Games CEO, Troy Lyndon, to develop games at North America’s largest independent developer of video games, Park Place Productions. In his position there, he was in charge of 80 personnel, the oversight of all game production, as well as management of communications and negotiations with clients. 

Since that time, Richard Knox has relocated to Oahu, Hawaii to pursue personal interests, including the oversight of a ministry. Most recently, he became Pastor of his own congregation. He and his wife, Vicki, have celebrated 50 years of marriage. They have four children and ten grandchildren. 

**Richard Knox, Jr., Director,**is a****seasoned developer and is currently engaged on-staff with the Hawaii Department of Education. Mr. Knox has been a prolific multimedia developer his entire life and was originally a CAD software designer before joining the original team in the early 90’s that became North America’s largest independent development company of video games, Park Place Productions, which he built alongside his father Richard Knox, Sr., his brother Michael Knox and Troy Lyndon. Richard’s interests include computers and music, as he is also the worship leader of his church in Oahu, Hawaii.

***Significant Employees***

Troy Lyndon, our chief executive officer.

62

***Family Relationships***

Our two outside directors have a father-son relationship

**Compliance with Section 16(a) of the Exchange Act**

Section 16(a) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”) requires our executive officers and directors and persons who own more than ten percent (10%) of our common stock to file reports of ownership and changes in ownership with the SEC. Such executive officers, directors and greater than ten percent stockholders are also required by SEC rules to furnish us with copies of all Section 16(a) forms they file.  Based on information supplied to us and filings made with the SEC, we believe that, during the fiscal year ended March 31, 2011, Section 16(a) filing requirements applicable to its directors, officers, and greater than ten percent (10%) beneficial owners were complied with. 

**Code of Ethics**

We have a Code of Ethics which governs our employees’ and management’s behavior.   

**Nominating Committee**

We currently do not have a standing nominating committee. Our board only consist three directors and as such, acts in the capacity of the nominating committee. 

**Audit Committee**

We currently do not have a standing audit committee. Our board only consist three directors and as such, acts in the capacity of the audit committee. 

**Financial Expert**

None of our board members qualify as a “financial expert” as defined in the 2002 Sarbanes Oxley Act. As our Company and Board grow, we intend to establish an independent audit committee and designate a member of such committee to be a “financial expert.” 

**ITEM 11. EXECUTIVE COMPENSATION**

Our compensation discussion and analysis addresses the following topics with respect to Named Executive Officer (“NEO”) compensation processes and decisions:

 

**(a) General**

 

Our Board has not yet appointed a Compensation Committee, so the full Board is responsible for establishing our overall compensation strategy, with support from management and consultants. To date, however, our Board has not approved the compensation of our management. The Board also oversees our current stock option plan, and is responsible for administering the plan. 

 

Our compensation arrangements reflect the individual circumstances surrounding the applicable executive officer’s hiring or appointment. 

 

***Principal Components of Compensation of Our Executive Officers***

The principal components of the compensation we have historically paid to our executive officers have consisted of equity compensation, generally in the form of grants of our common stock.

 

63

Our Board and management currently have a consensus on policies or guidelines with respect to compensation to be paid to our executive officers. In general, our Board believes that a greater percentage of the compensation of the most senior members of our management should be performance-based. In future fiscal years, our Board anticipates adopting more formal and structured compensation policies and programs, including the formation of a compensation committee. At such time, our Board will endeavor to implement policies designed to attract, retain and motivate individuals with the skills and experience necessary for us to achieve our business objectives. These policies will also serve to link pay with measurable performance, which, in turn, should help to align the interests of our executive officers with our shareholders. 

Our Board meets in-person several times per year. It also meets as necessary, either in person or via telephone to discuss compensation and other issues. It met nineteen (19) times during the past fiscal year. Our Board works with our management in carrying out its responsibilities. 

***Base Salary***

 

*Our Chief Executive Officer - Update*

 

Effective October 2009, our CEO, Troy Lyndon, had chosen not to receive a salary. However, the Board of Directors agreed on February 13, 2011 to provide him a base salary of $5,000 per month on a going-forward basis.

***Bonus Compensation***

 

We have not historically paid any automatic or guaranteed bonuses to our executive officers. However, certain officers have bonus components in connection with their performance. 

 

***Equity Compensation***

 

Our Board plans to begin granting equity-based awards to attract, retain, motivate and reward our employees, particularly our executive officers, and to encourage their ownership of an equity interest in us. We implemented the 2006 Stock Incentive Plan in January 2007 (the “Plan”). All stock authorized for such plan has been issued and accordingly, we did not grant any options to our executive officers or employees under this plan in the fiscal year ended March 31, 2011.

 

We may make future awards of stock options to our executive officers under the Plan. We reserve the discretion to pay compensation to our executive officers that may not be deductible.

We do not have any program, plan or practice that requires us to grant equity-based awards on specified dates. Authority to make equity-based awards to executive officers rests with the board, which considers the recommendations of our CEO and other executive officers. 

 

***Deferred Compensation***

In the fiscal year ended March 31, 2011, no deferred compensation was paid to our officers or directors.

 

***Severance and Change of Control Payments***

Our Board believes that companies should provide reasonable severance benefits to employees, recognizing that it may be difficult for them to find comparable employment within a short period of time. 

  

64

***Perquisites***

We provide health insurance for Mr. Lyndon.

***Compensation Committee Interlocks and Insider Participation***

 

We have not yet designated a Compensation Committee. All compensation matters are approved by the full Board. None of our executive officers served on the compensation committee (or equivalent), or the Board, of another entity whose executive officer(s) served on our Board. 

**(b) Summary Compensation Table**

 

The cash and non-cash compensation that we have paid during the fiscal year ended March 31, 2011 and March 31, 2010 or that was earned by our CEO and our other former employees or officers is detailed in the following table.

**Name and Principal Position**

 

**Year**

 

**Salary**

 

**Stock**

**Awards(1)(2)**

 

**All Other**

**Compensation**

 

**Total**

Troy A. Lyndon

 

2011

 

$

10,000

 

$

--

 

$

--

 

$

10,000

Chairman and Chief Executive Officer

 

2010

 

$

152,456

 

$

3,270,100

 

$

--

 

$

3,389,725

______________________

(1)  Stock grant (conditional issuance; present day value of $285,000); stock to be returned under  certain circumstances)

(2) Stock grants are valued as of the grant date.

**(c) Narrative Disclosure to Summary Compensation Table**

See above.

**(d) Outstanding Equity Awards at Fiscal Year-End Table**

None

**(e) Additional Narrative Disclosure**

None

**(f) Compensation of Directors**

Richard Knox, Jr. was paid a one-time issuance of 10 Series D Preferred Shares (convertible into 10 million common stock shares) on September 28, 2009.  During the fiscal year ended March 31, 2011, we paid an aggregate of $30,280 to Richard Knox, Jr.  During the fiscal year ended March 31, 2010, we paid an aggregate of $12,000 to Richard Knox, Jr.  

We reimburse our directors for costs incurred by them in connection with attending our board meetings.  However, for the fiscal year ended March 31, 2011, we had no such reimbursements.  

 

**Directors Compensation Program**

Currently, our directors do not receive compensation. It is anticipated, however, that each of our directors will receive compensation at some point in the future.

65

**ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS**

The following table sets forth certain information, as of July 19, 2011 with respect to any person (including any “group”, as that term is used in Section 13(d)(3) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”)) who is known us to be the beneficial owner of more than five percent (5%) of any class of our voting securities, and as to those shares of our equity securities beneficially owned by each of our directors, our executive officers and all of our directors and executive officers and all of our directors and executive officers as a group. Unless otherwise specified in the table below, such information, other than information with respect to our directors and officers, is based on a review of statements filed, with the SEC pursuant to Sections 13 (d), 13 (f), and 13 (g) of the Exchange Act with respect to our common stock. The number of shares of common stock beneficially owned by each person is determined under the rules of the SEC and the information is not necessarily indicative of beneficial ownership for any other purpose. Under such rules, beneficial ownership includes any shares as to which such person has sole or shared voting power or investment power and also any shares which the individual has the right to acquire within sixty (60) days after the date hereof, through the exercise of any stock option, warrant or other right. Unless otherwise indicated, each person has sole investment and voting power (or shares such power with his or her spouse) with respect to the shares set forth in the following table. The inclusion herein of any shares deemed beneficially owned does not constitute an admission of beneficial ownership of those shares.

The table also shows the number of shares beneficially owned as of July 31, 2010 by each of the individual directors and executive officers and by all directors and executive officers as a group.

66

The table below sets forth all persons (including any group) who are known to us to be the beneficial owner of more than five percent (5%) of any class of our voting securities. 

**Name and Address of Beneficial Owner**

 

**Class of**

**Voting Stock**

 

**Number of**

**Shares**

**of Voting Stock**

**Beneficially**

**Owned (1)**

 

**Percentage**

**of Class**

**(3)(4)**

 

 

 

 

 

 

 

Troy A. Lyndon (1)(4)

 

Common Stock

 

113,027,378

 

1.47%

CEO & Chairman of the Board

 Series C Preferred

10,000

100%

25060 Hancock, Suite 103 Box 110

 

 

 

Murrieta, California 92562

 

 

 

 

 

 

 

 

 

 

Richard Knox, Sr. (1)

 

--

 

--

 

 

Director of the Board

--

--

 

 

 

 

 

 

 

Richard Knox, Jr. (1)(5)

 

Common Stock

 

9,305,714

 

*

Director of the Board

Series D Preferred

9

100%

25060 Hancock Ave., Suite 103 Box 110

 

 

 

Murrieta, CA 92562

 

 

 

 

 

 

 

 

 

 

Demos Pappasavvas (1)(3)

 

Common Stock

 

400,637,393

 

5.22%

25060 Hancock Ave., Suite 103 Box 110

Series B Preferred

2,310,466

29.30%

Murrieta, CA 92562

 

 

 

 

 

 

 

 

 

 

Peter Quigley (1)(3)

 

Common Stock

 

286,968,907

 

3.74%

25060 Hancock Ave., Suite 103 Box 110

Series B Preferred

3,350,000

42.50%

Murrieta, CA 92562

 

 

 

 

 

 

 

 

 

 

Martin MacDonald (1)(3)

 

Common Stock 

 

51,322,500

 

*

25060 Hancock Ave., Suite 103 Box 110

Series B Preferred 

1,613,750 

20.50%

Murrieta, CA 92562

 

 

 

 

 

 

 

 

 

 

All Officers & Directors As a Group (3 Persons)(1)(2)(3)(4)(5)

 

Common Stock

 

122,333,092

 

1.22%

Series A Preferred

0

-%

 

 

Series B Preferred

 

0

 

-%

 

 

Series C Preferred

 

10,000

 

100%

 

 

Series D Preferred

 

9

 

100%

______________________

(1)

Based on 7,676,505,719 shares of Common Stock issued and outstanding as of July 31, 2011.

(2)

Based on 3,586,245 shares of Series A Preferred Stock issued and outstanding.

(3)

Based on 7,890,529 shares of Series B Preferred Stock issued and outstanding. 

(4)

Based on 10,000 shares of Series C Preferred Stock issued and outstanding. Each shares of Series C Preferred Stock is entitled to 1,000,000 votes.

(5)

Based on nine shares of Series D Preferred Stock issued and outstanding.

**Changes in Control**

We have not entered into any arrangements which may result in a change in our control nor are we aware of any.

67

**ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE.**

**Transactions with Related Persons**

We have not entered into any arrangements which are considered transactions with related persons.

**Director Independence**

We currently have three (3) directors, Messrs. Troy A. Lyndon, Richard Knox, Sr. and Richard Knox, Jr. Mr. Lyndon is not independent as he is our CEO and Chairman of our Board. We consider Messrs. Richard Knox, Sr. and Richard Knox, Jr. to be independent.

In determining whether directors are independent, we have developed the following categorical standards for determining the materiality of relationships that the directors may have with us. A director shall not be deemed to have a material relationship with us that impairs the director's independence as a result of any of the following relationships:

1.

the director is an officer or other person holding a salaried position of an entity (other than a principal, equity partner or member of such entity) that provides professional services to us and the amount of all payments from us to such entity during the most recently completed fiscal year was less than two percent (2%) of such entity’s consolidated gross revenues;

2.

the director is the beneficial owner of less than five percent (5%) of the outstanding equity interests of an entity that does business with us;

3.

the director is an executive officer of a civic, charitable or cultural institution that received less than the greater of $1 million or two percent (2%) of its consolidated gross revenues, as such term is construed by the New York Stock Exchange for purposes of Section 303A.02(b)(v) of the Corporate Governance Standards, from us or any of our subsidiaries for each of the last three (3) fiscal years;

4.

the director is an officer of an entity that is indebted to us, or to which we are indebted, and the total amount of either our or the business entity's indebtedness is less than three percent (3%) of the total consolidated assets of such entity as of the end of the previous fiscal year; and

5.

the director obtained products or services from us on terms generally available to customers of us for such products or services. The Board retains the sole right to interpret and apply the foregoing standards in determining the materiality of any relationship.

The Board shall undertake an annual review of the independence of all non-management directors. To enable the Board to evaluate each non-management director, in advance of the meeting at which the review occurs, each non-management director shall provide the Board with full information regarding the director’s business and other relationships with us, our affiliates and senior management.

Directors must inform the Board whenever there are any material changes in their circumstances or relationships that could affect their independence, including all business relationships between a Director and us, its affiliates, or members of senior management, whether or not such business relationships would be deemed not to be material under any of the categorical standards set forth above. Following the receipt of such information, the Board shall re-evaluate the director's independence.

68

**ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES**

The aggregate fees billed for the two most recently completed fiscal years ended March 31, 2010 and March 31, 2011 for professional services rendered by J. Crane CPA, P.C. ­were as follows:

 

**Year Ended March 31**

 

**2011***

 

**2010**

Audit Fees and Audit Related Fees

$

9,000

 

$

45,200

Tax Fees

 

-

 

 

--

All Other Fees

 

-

 

 

-

Total

$

9,000

 

$

45,200

*We terminated our relationship with J. Crane CPA, P.C. on January 19, 2011.  

The aggregate fees billed for the two most recently completed fiscal years ended March 31, 2010 and March 31, 2011 for professional services rendered by Malone Bailey LLP ­were as follows:

 

**Year Ended March 31**

 

**2011***

 

**2010**

Audit Fees and Audit Related Fees

$

54,000

 

$

30,000

Tax Fees

 

-

 

 

--

All Other Fees

 

-

 

 

--

Total

$

54,000

 

$

30,000

***We engaged Malone Bailey LLP on January 20,2011

*Policy on Pre-Approval by the Board of Services Performed by Independent Auditors*

We did not use J. Crane CPA or Malone Bailey LLP for financial information system design and implementation. These services, which include designing or implementing a system that aggregates source data underlying the financial statements or generates information that is significant to our financial statements, are provided internally or by other service providers. We did engage J. Crane CPA or Malone Bailey LLP to provide compliance outsourcing services.

The board of directors pre-approves all services provided by our independent auditors. All of the above services and fees were reviewed and approved by the board of directors either before or after the respective services were rendered.

The board of directors has considered the nature and amount of fees billed by J. Crane CPA and Malone Bailey LLP and believes that the provision of services for activities unrelated to the audit is compatible with maintaining our independence.

69

**PART IV**

**ITEM 15. EXHIBITS.**

(a) Exhibits. The following documents are filed as part of this report:

 

**Exhibit No.:**

**Description:**

 

 

3.1

Articles of Incorporation dated March 29, 1961 (2)

 

 

3.2

Amendment to Articles of Incorporation dated August 20, 1962 (2)

 

 

3.3

Amendment to Articles of Incorporation dated October 17, 1977 (2)

 

 

3.4

Amendment to Articles of Incorporation dated June 15, 1999 (2)

 

 

3.5

Amended and Restated Articles of Incorporation dated January 30, 2004 (2)

 

 

3.6

Amendment to Articles of Incorporation dated September 28, 2009 (3)

 

 

3.7

Bylaws (2)

 

 

4.1

Certificate of Designations of Series C Preferred Stock (4)

 

 

4.2

Certificate of Designations of Series D Convertible Preferred Stock (4)

 

 

10.1

Share Exchange Agreement (1) 

 

 

10.2

Employment Agreement with Troy A. Lyndon (1) 

 

 

10.3

Addendum dated June 2, 2004 to Employment Agreement with Troy A. Lyndon (1) 

 

 

10.4

Addendum dated February 1, 2005 to Employment Agreement with Troy A. Lyndon (1) 

 

 

10.5

Distribution Agreement with COKeM International (2)

 

 

10.6

Articles of Merger, effective January 17, 2011, between Left Behind Games, Inc.,  a Washington corporation, and Left Behind Games, Inc., a Nevada corporation

 

 

14.1

Code of Ethics for Chief Executive Officer and Senior Financial Officers (2)

 

 

31.1

Certification pursuant to Rule 13a-14(a) of the Securities Exchange Act of 1934, as amended, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

 

 

32.1

Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

(1) Incorporated by reference from Form 8-K filed on February 10, 2006

(2) Incorporated by reference from Form 10-SB filed on February 23, 2004

(3) Incorporated by reference from Form 10-Q for the quarter ended September 30, 2009 filed on November 18, 2009

(4) Incorporated by reference from Form 8-K filed on September 28, 2009

70

**SIGNATURES**

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

 

 

 

**LEFT BEHIND GAMES, INC.**

 

 

 

August 4, 2011

By:

/s/ Troy A. Lyndon

 

 

Troy A. Lyndon 

Chief Executive Officer (Principal Executive

Officer, Principal Accounting Officer and

Principal Financial Officer) 

 

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the Registrant and in the capacities and on the dates indicated:

 

 

 

 

 

 

Date

 

Signature

 

Title

 

 

 

 

 

August 4, 2011

 

*/s/ TROY A. LYNDON*

 

Chief Executive Officer and Chairman

  

 

Troy A. Lyndon

 

(Principal Executive Officer, Principal Accounting Officer and Principal Financial Officer)

  

 

 

 

 

  

 

 

 

 

August 4, 2011

 

*/s/ RICHARD KNOX, JR.*

 

Director

 

 

Richard Knox, Jr.

 

 

  

 

 

 

 

August 4, 2011

 

*/s/ RICHARD KNOX, SR.*

 

Director

 

 

Richard Knox, Sr.

 

 

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