10-K/A

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

______________________

FORM 10-K/A

(Amendment No. 1)

[ X ] Annual Report under Section 13 or 15(d) of the Securities Exchange Act of 1934

For the fiscal year ended December 31, 2013

OR

[ ] Transition Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

For the transition period from ________ to ___________

Commission file number: 000-52227

START SCIENTIFIC, INC.

(Exact name of registrant as specified in its charter)

Delaware	20-4910418
(State or Other Jurisdiction of Incorporation or Organization)	(IRS Employer Identification No.)
515 Congress Ave. Suite 2060
Austin, TX	78701
(Address of Principal Executive Offices)	(Zip Code)

(801) 816-2570

Issuer’s Telephone Number, Including Area Code

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

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

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

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

Indicate by check mark whether the issuer (1) filed all reports required to be filed by Sections 13 or 15(d) of the Securities Exchange Act of 1934 during the past 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

Yes ☒  No ☐

Indicate by checkmark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K (§229.405 of this chapter) is not contained herein, and will not 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. ☐

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 ☐	Accelerated filer ☐
Non-accelerated filer ☐	Smaller reporting company ☒

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

The aggregate market value of the Company’s voting stock held by non-affiliates computed by reference to the closing price as quoted on the Pink Sheets quotation system on June 30, 2013, was approximately $275,000. For purposes of this calculation, voting stock held by officers, directors, and affiliates has been excluded.

As of September 24, 2014, the Company had 125,665,000 outstanding shares of common stock, par value $0.0001 per share.

DOCUMENTS INCORPORATED BY REFERENCE

None.

Explanatory Note

The purpose of this Amendment No. 1 to the registrant’s Annual Report on Form 10-K for the period ended December 31, 2013, filed with the Securities and Exchange Commission on October 10, 2014 (the “Form 10-K”), is solely to furnish Exhibit 101 to the Form 10-K. Exhibit 101 provides the financial statements and related notes from the Form 10-K formatted in XBRL (Extensible Business Reporting Language).

No other changes have been made to the Form 10-K. This Amendment No. 1 to the Form 10-K speaks as of the original filing date of the Form 10-K, does not reflect events that may have occurred subsequent to the original filing date and does not modify or update in any way disclosures made in the original Form 10-K.

SIGNATURES

In accordance with Section 13 or 15(d) of the Exchange Act, the Company caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

		START SCIENTIFIC, INC.
Date:	October 10, 2014	By:	/s/ Norris R. Harris
			Norris R. Harris
			Chief Executive Officer

In accordance with the Exchange Act, this report has been signed below by the following persons on behalf of the Company and in the capacities and on the dates indicated.

Signature	Title	Date
/s/ Norris R. Harris	Chairman and Chief Executive Officer and principal financial officer	October 10, 2014

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NOTE 3. WORKING INTEREST IN OIL LEASES (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Aug. 07, 2013
Commitments and Contingencies Disclosure [Abstract]
Working interest in oil and gas leases		$ (150,000)
Terms of working interest	Subject to the Primary Terms of the Working Interest leases, the leases shall be for a term of five (5) years (“Primary Term”), and so long thereafter as oil or gas is produced in paying quantities from said land, or as long as continuous drilling or reworking operations are being conducted on said land. Since consideration has not been given, no significant rework has commenced and, accordingly, no working interest has been recorded.

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NOTE 11. COMMITMENTS & CONTINGENCIES (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Commitments and Contingencies Disclosure [Abstract]
Rent Expense	$ 0	$ 10,701

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NOTE 5. NOTES PAYABLE - Notes payable (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Note payable to a company, interest at 24% per annum
Notes payable consisted of the following:
Current Portion	$ 7,100	$ 7,100
Long-Term Notes Payable	0	0
Notes payable	7,100	7,100
Notes payable to individuals, interest at 10% per annum
Notes payable consisted of the following:
Current Portion	40,760	40,760
Long-Term Notes Payable	0	0
Notes payable	40,760	40,760
Note payable to an individual, interest at 10% per annum
Notes payable consisted of the following:
Current Portion	100,000	100,000
Long-Term Notes Payable	0	0
Notes payable	100,000	100,000
Notes payable to an individual, interest at 6% per annum
Notes payable consisted of the following:
Current Portion	100,000	100,000
Long-Term Notes Payable	0	0
Notes payable	100,000	100,000
Notes payable to individuals, interest at 8% per annum
Notes payable consisted of the following:
Current Portion	300,000	300,000
Long-Term Notes Payable	0	0
Notes payable	$ 300,000	$ 300,000

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NOTE 8. OPTIONS AND WARRANTS (Tables)

12 Months Ended

Dec. 31, 2013

Equity [Abstract]

Changes in options outstanding issued to employees

	Number of Shares		Weighted Average Exercise Price
Outstanding as of January 1, 2012		—	$	—
Granted		10,500,000		—
Exercised		—		—
Cancelled		—		—
Outstanding at December 31, 2012		10,500,000	$	0.65
Granted		—		—
Exercised		—		—
Cancelled		10,500,000		0.65
Outstanding at December 31, 2013		—	$	0.65

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NOTE 6. NOTES PAYABLE – RELATED PARTIES (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Accrued Interest	$ 52,267	$ 20,231
Related parties
Accrued Interest	$ 45,003	$ 17,272

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NOTE 1.    ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Feb. 14, 2006	Feb. 04, 2004
Accounting Policies [Abstract]
Common stock, authorized	500,000,000	500,000,000	500,000,000	10,000,000
Preferred stock, authorized	100	100	100
Common stock, par value	$ 0.0001	$ 0.00001	$ 0.00001
Preferred stock, par value	$ 0.0001	$ 0.0001	$ 0.00001

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NOTE 12. SUBSEQUENT EVENTS (Details Narrative) (USD $)	3 Months Ended	12 Months Ended
	Sep. 30, 2014	Dec. 31, 2013	Dec. 31, 2012
Common stock issued for consulting and legal services		109,165,000	109,165,000
Options granted			10,500,000
Options cancelled	10,500,000
Stock compensation expense		$ 1,054,038	$ 1,702,676
Consulting and legal services
Common stock issued for consulting and legal services		16,500,000
Cancelled options
Options granted			10,500,000
Options cancelled	10,500,000
Stock compensation expense		$ 1,054,038	$ 1,702,676

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NOTE 3. WORKING INTEREST IN OIL LEASES

12 Months Ended

Dec. 31, 2013

Commitments and Contingencies Disclosure [Abstract]

NOTE 3. WORKING INTEREST IN OIL LEASES

NOTE 3.    WORKING INTEREST IN OIL LEASES

On August 7, 2013, the Company entered into an agreement to acquire two separate working interests in certain oil and gas leases in Matagorda County, Texas. The consideration granted by the Company in exchange for the Working Interests consisted of one hundred and fifty thousand ($150,000) dollars which had not been paid by the Company as of December 31, 2013. Subject to the Primary Terms of the Working Interest leases, the leases shall be for a term of five (5) years (“Primary Term”), and so long thereafter as oil or gas is produced in paying quantities from said land, or as long as continuous drilling or reworking operations are being conducted on said land. Since consideration has not been given, no significant rework has commenced and, accordingly, no working interest has been recorded.

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NOTE 7. EQUITY TRANSACTIONS (Details Narrative) (USD $)						3 Months Ended		3 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Feb. 14, 2006	Feb. 04, 2004	Feb. 14, 2006 Amended and Restated Articles	Sep. 30, 2011 Forgiveness of debt	Jul. 06, 2011 Forgiveness of debt	Mar. 31, 2012 Issuance of Promissory Note and Common Stock to an Investor	Feb. 29, 2012 Issuance of Promissory Note and Common Stock to an Investor	Mar. 01, 2012 Acceptance of Subscription of an Investor	Apr. 03, 2012 Working interests in oil and gas leases	May 16, 2012 Carpathian Energy	Aug. 15, 2012 JT Arco, LLC	Jun. 12, 2012 JT Arco, LLC	Jun. 27, 2012 Morris Carlo White IV	Aug. 01, 2012 Stock issued for services	Sep. 25, 2012 TEGA, LLC	Dec. 31, 2013 Stock Issued for consulting and legal services
Shares Issued	109,165,000	109,165,000							200,000	1,200,000	10,000,000	90,000,000	500,000	500,000	65,000	5,000,000	600,000	16,500,000
Common Stock Shares Authorized	500,000,000	500,000,000	500,000,000	10,000,000	100,000,000
Preferred Stock Shares Authorized	100	100	100		10,000,000
Common Stock Par or Stated Value Per Share	$ 0.0001	$ 0.00001	$ 0.00001		$ 0.001
Preferred Stock Shares Issued	100	0					100
Debt Forgiveness							$ 25,000
Preferred Stock Voting Rights						The Series A Preferred Stock carries no dividend, distribution, liquidation, or rights of conversion into common stock, but holds 10,000,000 votes per share.
Investment Promised										300,000
Note Issued									100,000
Cash Recieved									100,000
Fixed Interest Payment at Maturity									25,000
Debt issue costs								50,000
Discount on the note									$ 19,048

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NOTE 2. SIGNIFICANT ACCOUNTING POLICIES - Pretax income from continuing operations (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Accounting Policies [Abstract]
Federal tax benefit at 34%	$ (561,000)	$ (1,910,000)
Non-deductible stock-based compensation	411,000	664,044
State tax benefit	(82,000)	(281,000)
Change in Valuation allowance	232,000	1,526,956
Total	$ 0	$ 0

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NOTE 2. SIGNIFICANT ACCOUNTING POLICIES - Net deferred tax assets (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Deferred tax assets:
NOL Carryover	$ 1,957,000	$ 1,725,000
Valuation allowance	(1,957,000)	(1,725,000)
Net deferred tax asset	$ 0	$ 0

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NOTE 8. OPTIONS AND WARRANTS (Details Narrative) (USD $)	3 Months Ended	12 Months Ended
	Sep. 30, 2014	Dec. 31, 2013	Dec. 31, 2012
Equity [Abstract]
Options granted			10,500,000
Options cancelled	10,500,000
Stock compensation expense		$ 1,054,038	$ 1,702,676

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NOTE 2. SIGNIFICANT ACCOUNTING POLICIES - Pretax income from continuing operations (Details) (Parenthetical)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Accounting Policies [Abstract]
Income tax rates	34.00%	34.00%

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NOTE 2. SIGNIFICANT ACCOUNTING POLICIES - Reconciliation of unrecognized tax benefits (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Accounting Policies [Abstract]
Beginning balance	$ 0	$ 0
Additions based on tax positions related to current year	0	0
Additions for tax positions of prior years	0	0
Reductions for tax positions of prior years	0	0
Reductions in benefit due to income tax expense	0	0
Ending balance	$ 0	$ 0

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NOTE 2. SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

NOTE 2. SIGNIFICANT ACCOUNTING POLICIES

NOTE 2.    SIGNIFICANT ACCOUNTING POLICIES

This summary of significant accounting policies of the Company is presented to assist in understanding the Company’s financial statements. The financial statements and notes are representations of the Company’s management who are responsible for their integrity and objectivity. These accounting policies conform to accounting principles generally accepted in the United States of America and have been consistently applied in the preparation of the financial statements. The following policies are considered to be significant:

a. Accounting Method

The Company recognizes income and expenses based on the accrual method of accounting. The Company has elected a calendar year-end.

b. Cash and Cash Equivalents

Cash equivalents are generally comprised of certain highly liquid investments with original maturities of less than three months.

c. Use of Estimates in the Preparation of Financial Statements

The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

d. Basic and Fully Diluted Net Loss per Share of Common Stock

In accordance with Financial Accounting Standards No. ASC 260, “Earnings per Share,” basic net loss per common share is based on the weighted average number of shares outstanding during the periods presented. Diluted earnings per share is computed using the weighted average number of common shares plus dilutive common share equivalents outstanding during the period. There are no common stock equivalents as of December 31, 2012 and 2011.

	December 31,
	2013			2012
Net loss (numerator)	$	(1,648,326	)	$	(5,616,108	)
Weighted average shares outstanding (denominator)		109,165,000			68,326,653
Basic and fully diluted net loss per share amount	$	(0.02	)	$	(0.08	)

e. Accounts Receivable

Accounts receivable are recorded net of the allowance for doubtful accounts. The Company generally offers 15-day credit terms on sales to its customers and requires no collateral. The Company maintains an allowance for doubtful accounts which is determined based on a number of factors, including each customer’s financial condition, general economic trends and management judgment. The Company had $-0- in accounts receivable at December 31, 2013 and 2012.

f. Inventories

Inventories are stated at the lower of average cost or market value. When there is evidence that the inventories value is less than original cost, the inventory is reduced to market value. The Company had $-0- in inventory at December 31, 2013 and 2012.

g. Property and Equipment

Property and equipment are stated at cost less accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets. When assets are disposed of, the cost and accumulated depreciation (net book value of the assets) are eliminated and any resultant gain or loss reflected accordingly. Betterments and improvements are capitalized over their estimated useful lives whereas repairs and maintenance expenditures on the assets are charged to expense as incurred.

h. Revenue Recognition

Revenue is recognized upon completion of services or delivery of goods where the sales price is fixed or determinable and collectibility is reasonably assured. Advance customer payments are recorded as deferred revenue until such time as they are recognized. The Company does not offer any cash rebates. Returns or discounts, if any, are netted against gross revenues.

i. Recent Accounting Pronouncements

We have reviewed accounting pronouncements issued during the past two years and have adopted any that are applicable to the Company. We have determined that none had a material impact on our financial position, results of operations, or cash flows for the years ended December 31, 2013 and 2012.

j. Income Taxes

The Financial Accounting Standards Board (FASB) has issued FASB ASC 740-10 (Prior authoritative literature: Financial Interpretation No. 48, "Accounting for Uncertainty in Income Taxes - An Interpretation of FASB Statement No. 109 (FIN 48)).  FASB ASC 740-10 clarifies the accounting for uncertainty in income taxes recognized in an enterprise's financial statements in accordance with prior literature FASB Statement No. 109, Accounting for Income Taxes.  This standard requires a company to determine whether it is more likely than not that a tax position will be sustained will be sustained upon examination based upon the technical merits of the position.  If the more-likely-than- not threshold is met, a company must measure the tax position to determine the amount to recognize in the financial statements.  As a result of the implementation of this standard, the Company performed a review of its material tax positions in accordance with recognition and measurement standards established by FASB ASC 740-10.  

Deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carryforwards and deferred tax liabilities are recognized for taxable temporary differences.  Temporary differences are the differences between the reported amounts of assets and liabilities and their tax basis.  Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized.  Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

At December 31, 2013, the Company had net operating loss carryforwards of approximately $5,018,500 which may be offset against future taxable income through 2033. No tax benefit has been reported in the financial statements because the potential tax benefits of the net operating loss carryforwards are offset by a valuation allowance of the same amount.

Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carryforwards for Federal income tax reporting purposes are subject to annual limitations. Should a change in ownership occur, net operating loss carryforwards may be limited as to future use.

Net deferred tax assets consist of the following components as of December 31, 2013 and 2012:

	2013			2012
Deferred tax assets:
NOL Carryover	$	1,957,000		$	1,725,000
Valuation allowance		(1,957,000	)		(1,725,000	)
Net deferred tax asset	$	—		$	—

The income tax provision differs from the amount of income tax determined by applying the U.S. federal and state income tax rates of 34% to pretax income from continuing operations for the years ended December 31, 2013 and 2012 due to the following:

	2013			2012
Federal tax benefit at 34%	$	(561,000	)	$	(1,910,000	)
Non-deductible stock-based compensation		411,000			664,044
State tax benefit		(82,000	)		(281,000	)
Change in Valuation allowance		232,000			1,526,956
	$	—		$	—

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:

		Year ended December 31,
		2013		2012
Beginning balance	$	—	$	—
Additions based on tax positions related to current year		—		—
Additions for tax positions of prior years		—		—
Reductions for tax positions of prior years		—		—
Reductions in benefit due to income tax expense		—		—
Ending balance	$	—	$	—

At December 31, 2013, the Company had no unrecognized tax benefits that, if recognized, would affect the effective tax rate.

The Company did not have any tax positions for which it is reasonably possible that the total amount of unrecognized tax benefits will significantly increase or decrease within the next 12 months.

The Company includes interest and penalties arising from the underpayment of income taxes in the consolidated statements of operations in the provision for income taxes.  As of December 31, 2013 and 2012, the Company had no accrued interest or penalties related to uncertain tax positions.

The tax years that remain subject to examination by major taxing jurisdictions are those for the years ended December 31, 2013, 2012 and 2011, and since inception.

k. Concentrations of Credit Risk

Financial instruments that potentially subject the Company to concentrations of credit risks consist of cash and cash equivalents. The Company places cash and cash equivalents at well known quality financial institutions. Cash and cash equivalents at banks are insured by the Federal Deposit Insurance Corporation for up to $250,000. The Company did not have any cash or cash equivalents in excess of this amount at December 31, 2013 and 2012.

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NOTE 4. RELATED PARTY TRANSACTIONS - Accounts payable and accrued liabilities - related parties (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Related Party Transactions [Abstract]
Accounts payable	$ (98,486)	$ (97,086)
Accrued interest	45,003	17,272
Misc. loans and advances	90,840	59,609
Total	$ 382,600	$ 145,638

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NOTE 4. RELATED PARTY TRANSACTIONS (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Executive Officer
Related party debt		$ 1,400
Repayment of Related Party Debt	0	0
Director
Related party debt		12,013
Repayment of Related Party Debt	$ 0	$ 0

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Balance Sheets (USD $)	Dec. 31, 2013	Dec. 31, 2012
CURRENT ASSETS
Cash and cash equivalents	$ 8,799	$ 90
Total Current Assets	8,799	90
TOTAL ASSETS	8,799	90
CURRENT LIABILITIES
Accounts payable	10,940	6,836
Accrued expenses	626,656	266,125
Accounts payable and accrued liabilities - related parties	382,600	145,638
Notes payable	547,860	547,860
Notes payable - related parties	(98,486)	(97,086)
Total Current Liabilities	1,666,542	1,063,545
TOTAL LIABILITIES	1,666,542	1,063,545
STOCKHOLDERS' DEFICIT
Preferred stock, $0.0001 par value; 100 shares authorized, 100 and -0- issued and outstanding, respectively	0	0
Common stock, $0.0001 par value; 500,000,000 shares authorized, 109,165,000 shares issued and outstanding	10,917	10,917
Additional paid-in-capital	6,106,547	5,052,509
Deficit accumulated during exploration stage	(7,197,297)	(5,548,971)
Accumulated deficit	(577,910)	(577,910)
Total Stockholders' Deficit	(1,657,743)	(1,063,455)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 8,799	$ 90

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NOTE 10. GOING CONCERN (Details Narrative) (USD $)	Dec. 31, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ 7,775,207

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Statements of Cash Flows (USD $)	12 Months Ended		21 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (1,648,326)	$ (5,616,108)	$ (7,197,297)
Adjustments to reconcile net loss to net cash used by operating activities:
Bad debt expense	0	1,800	0
Stock based compensation	1,054,038		5,742,464
Debt issue costs	0	69,048	57,540
Amortization of debt discount	0	5,952	4,960
Changes in operating assets and liabilities:
Accounts receivable	0	314	1,800
Inventory	0	0	0
Prepaid expenses	0	0	50,000
Loans receivable	0	0	0
Accounts payable and accrued liabilities - related parties	236,962	145,638	382,600
Accounts payable and accrued expenses	364,635	(60,220)	547,148
Net Cash Provided (Used) by Operating Activities	7,309	(765,150)	(410,785)
CASH FLOWS FROM INVESTING ACTIVITIES:	0	0	0
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from sales of common stock	0	300,000	0
Proceeds from notes payable	0	500,000	400,000
Proceeds from notes payable - related parties	1,400	12,013	13,413
Payments on notes payable	0	(32,990)	0
Payments on notes payable - related parties	0	(14,504)	(2,000)
Net Cash Provided by Financing Activities	1,400	764,519	411,413
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	8,709	(631)	628
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	90	721	8,171
CASH AND CASH EQUIVALENTS, END OF PERIOD	8,799	90	8,799
Interest	2,390	215,888	218,278
Income taxes	0	0	0
Common stock issued for services	$ 0	$ 4,688,426	$ 4,688,426

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NOTE 8. OPTIONS AND WARRANTS - Changes in options outstanding issued to employees (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Equity [Abstract]
Outstanding, beginning, Number of Shares	10,500,000	0
Granted, Number of Shares	0	10,500,000
Exercised, Number of Shares	0	0
Cancelled, Number of Shares	10,500,000	0
Outstanding, end, Number of Shares	0	10,500,000
Outstanding, beginning, Weighted Average Exercise Price	$ 0.65	$ 0
Granted, Weighted Average Exercise Price	$ 0	$ 0
Exercised, Weighted Average Exercise Price	$ 0	$ 0
Cancelled, Weighted Average Exercise Price	$ 0.65	$ 0
Outstanding, end, Weighted Average Exercise Price	$ 0.65	$ 0.65

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NOTE 4. RELATED PARTY TRANSACTIONS (Tables)

12 Months Ended

Dec. 31, 2013

Related Party Transactions [Abstract]

Accounts payable and accrued liabilities - related parties

	2013		2012
Accounts payable	$	246,757	$	68,757
Accrued interest		45,003		17,272
Misc. loans and advances		90,840		59,609
Total	$	382,600	$	145,638

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NOTE 13. RESTATEMENT - Restatement (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Total Assets	$ 8,799	$ 90
Net Loss	(1,648,326)	(5,616,108)
Additional Paid-In Capital	6,106,547	5,052,509
Deficit Accumulated During the Exploration Stage	7,197,297	5,548,971
Total Stockholders Deficit	(1,657,743)	(1,063,455)	(485,773)
As Originally Stated
Prepaid Assets		22,645,000
Working Interests in Oil Leases		2,560,000
Total Assets		25,205,090
Development Expenses		205,000
Net Loss		(5,821,108)
Additional Paid-In Capital		30,052,509
Deficit Accumulated During the Exploration Stage		(5,753,971)
Total Stockholders Deficit		(26,268,455)
As Stated
Prepaid Assets		0
Working Interests in Oil Leases		0
Total Assets		90
Development Expenses		0
Net Loss		(5,616,108)
Additional Paid-In Capital		5,052,509
Deficit Accumulated During the Exploration Stage		(5,547,971)
Total Stockholders Deficit		(1,063,455)
Change
Prepaid Assets		(22,645,000)
Working Interests in Oil Leases		(2,560,000)
Total Assets		25,205,000
Development Expenses		(205,000)
Net Loss		205,000
Additional Paid-In Capital		(25,000,000)
Deficit Accumulated During the Exploration Stage		205,000
Total Stockholders Deficit		$ 25,205,000

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NOTE 6. NOTES PAYABLE – RELATED PARTIES (Tables)

12 Months Ended

Dec. 31, 2013

Debt Disclosure [Abstract]

Notes payable - related parties

Notes payable – related parties consisted of the following:	December 31, 2013			December 31, 2012
Note payable to a related individual, interest at 24%  per annum, due on demand, unsecured	$	60,901		$	59,501
Note payable to a related individual, interest at 10%  per annum, due on demand, unsecured		16,578			16,578
Note payable to a related individual, interest at 10%  per annum, due on demand, unsecured		4,145			4,145
Note payable to a related individual, interest at 10%  per annum, due on demand, unsecured		16,578			16,578
Notes payable to a company, due on demand, unsecured		284			284
Total Notes Payable – Related Parties		98,486			97,086
Less: Current Portion		(98,486	)		(97,086	)
Long-Term Notes Payable – Related Parties	$	—		$	—

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NOTE 1.    ORGANIZATION AND DESCRIPTION OF BUSINESS

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

NOTE 1. ORGANIZATION AND DESCRIPTION OF BUSINESS

NOTE 1.    ORGANIZATION AND DESCRIPTION OF BUSINESS

Start Scientific, Inc. (the Company) was formed in the state of Utah on February 4, 2004, with authorized common stock of 10,000,000 shares. The Company was subsequently reincorporated in the State of Delaware on February 14, 2006 with authorized common stock of 500,000,000 shares and authorized preferred stock of 100 shares. Both classes of stock have a par value of $0.0001 per share.

Prior to March 2012, we were a computer and technology hardware reseller to businesses and other organizations. Most of our clients were small and medium sized organizations, although we attempted to market our products and services to larger organizations. We also outsourced technology-related services to provide a full solution basket of technology products and services including hardware, software, network development and services. Our clients consisted of some retail purchasers and small to medium-sized organizations, operating mostly in North America, but we did have occasional clients in Europe. Due to our recent acquisition of oil and gas interests, our future business is expected to be based on the exploration, development, drilling, and production of various oil and gas properties. In particular, we intend to look for oil and gas opportunities in international markets. Whether in respect to the development of oil and gas interests in North America or overseas, we expect to align with industry partners in respect of the drilling and operation of these wells. Our long-term focus is to grow and develop existing oil and gas leasehold interests and acquire new interests within and without the continental United States. In addition, we intend to acquire interests in older wells that, with the application of newer technologies, may increase production and reserves.

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Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	100	100
Preferred stock, shares issued	100	0
Preferred stock, shares outstanding	100	0
Common stock, par value	$ 0.0001	$ 0.00001
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	109,165,000	109,165,000
Common stock, shares outstanding	109,165,000	109,165,000

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NOTE 11. COMMITMENTS & CONTINGENCIES

12 Months Ended

Dec. 31, 2013

Commitments and Contingencies Disclosure [Abstract]

NOTE 11. COMMITMENTS & CONTINGENCIES

NOTE 11.  COMMITMENTS & CONTINGENCIES

The Company had a month to month lease agreement which was terminated on December 31, 2010. Following the change of our business in March 2012, our offices were ultimately relocated to San Antonio, Texas. Rent expense was $-0- and $10,701, respectively, for the years ended December 31, 2013 and 2012.

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Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2013	Sep. 24, 2014	Jun. 30, 2013
Document And Entity Information
Entity Registrant Name	Start Scientific, Inc.
Entity Central Index Key	0001368761
Document Type	10-K
Document Period End Date	Dec. 31, 2013
Amendment Flag	true
Amendment Description	This amendment is for the sole purpose of filing the XBRL financial report.
Current Fiscal Year End Date	--12-31
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	No
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 275,000
Entity Common Stock, Shares Outstanding		125,665,000
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2013

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NOTE 12. SUBSEQUENT EVENTS

12 Months Ended

Dec. 31, 2013

Subsequent Events [Abstract]

NOTE 12. SUBSEQUENT EVENTS

NOTE 12.  SUBSEQUENT EVENTS

Subsequent to December 31, 2013, the Company issued 16,500,000 shares of its common stock for consulting and legal services rendered to the Company.

On July 25, 2014, the board of directors cancelled all of the vested and unvested options that it had granted pursuant to the Company's 2012 Equity Incentive Plan.  10,500,000 options were granted on May 4, 2012 to certain directors, and cancelled on July 25, 2014.  Each grantee of active options consented to this cancellation.  As of the date of this report, the company has no outstanding options.  In addition, no options have ever been exercised by any option holder of the company. However, consistent with ASC Topic _____, shares vested prior to cancellation remain expensed amounting to $1,054,038 and $1,702,676 in 2013 and 2012, respectively.

The Company has evaluated subsequent events from the balance sheet date through the date the financial statements were issued and has determined that there are no other events that would have a material impact on the financial statements.

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Statements of Operations (USD $)	12 Months Ended		21 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
Income Statement [Abstract]
NET REVENUES	$ 0	$ 0	$ 0
OPERATING EXPENSES
Salaries and consulting	1,365,188	5,082,739	6,405,927
Professional fees	201,478	166,116	363,332
Development costs	0	205,000	205,000
Selling, general and administrative	8,107	34,872	42,869
Total Operating Expenses	1,574,773	5,488,727	7,017,128
LOSS FROM OPERATIONS	(1,574,773)	(5,488,727)	(7,017,128)
OTHER INCOME (EXPENSES)
Interest expense	(73,553)	(127,381)	(180,169)
Total Other Income (Expenses)	(73,553)	(127,381)	(180,169)
LOSS BEFORE INCOME TAXES	(1,648,326)	(5,616,108)	(7,197,297)
INCOME TAX EXPENSE	0	0	0
NET LOSS	$ (1,648,326)	$ (5,616,108)	$ (7,197,297)
BASIC AND DILUTED:
Net loss per common share	$ 0.02	$ 0.08
Weighted average shares outstanding	109,165,000	68,326,653

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NOTE 6. NOTES PAYABLE – RELATED PARTIES

12 Months Ended

Dec. 31, 2013

Debt Disclosure [Abstract]

NOTE 6. NOTES PAYABLE – RELATED PARTIES

NOTE 6.    NOTES PAYABLE – RELATED PARTIES

Notes payable – related parties consisted of the following:	December 31, 2013			December 31, 2012
Note payable to a related individual, interest at 24%  per annum, due on demand, unsecured	$	60,901		$	59,501
Note payable to a related individual, interest at 10%  per annum, due on demand, unsecured		16,578			16,578
Note payable to a related individual, interest at 10%  per annum, due on demand, unsecured		4,145			4,145
Note payable to a related individual, interest at 10%  per annum, due on demand, unsecured		16,578			16,578
Notes payable to a company, due on demand, unsecured		284			284
Total Notes Payable – Related Parties		98,486			97,086
Less: Current Portion		(98,486	)		(97,086	)
Long-Term Notes Payable – Related Parties	$	—		$	—

Accrued interest at December 31, 2013 and 2012 was $45,003 and $17,272, respectively.

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NOTE 5. NOTES PAYABLE

12 Months Ended

Dec. 31, 2013

Debt Disclosure [Abstract]

NOTE 5. NOTES PAYABLE

NOTE 5.    NOTES PAYABLE

Notes payable consisted of the following:	December 31, 2013			December 31, 2012
Note payable to a company, interest at 24% per annum, due on demand, unsecured	$	7,100		$	7,100
Notes payable to individuals, interest at 10% per annum, due on demand, unsecured		40,760			40,760
Note payable to an individual, interest at 10% per annum, due on August 27, 2012, unsecured, in default		100,000			100,000
Notes payable to an individual, interest at 6% per annum, due on July 13, 2013, unsecured		100,000			100,000
Notes payable to individuals, interest at 8% per annum, due on August 30, 2013 and September 9, 2013, unsecured		300,000			300,000
Total Notes Payable		547,860			547,860
Less: Current Portion		(547,860	)		(547,860	)
Long-Term Notes Payable	$	—		$	—

Accrued interest at December 31, 2013 and 2012 was $52,267 and $20,231, respectively.

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NOTE 5. NOTES PAYABLE (Tables)

12 Months Ended

Dec. 31, 2013

Debt Disclosure [Abstract]

Notes payable

Notes payable consisted of the following:	December 31, 2013			December 31, 2012
Note payable to a company, interest at 24% per annum, due on demand, unsecured	$	7,100		$	7,100
Notes payable to individuals, interest at 10% per annum, due on demand, unsecured		40,760			40,760
Note payable to an individual, interest at 10% per annum, due on August 27, 2012, unsecured, in default		100,000			100,000
Notes payable to an individual, interest at 6% per annum, due on July 13, 2013, unsecured		100,000			100,000
Notes payable to individuals, interest at 8% per annum, due on August 30, 2013 and September 9, 2013, unsecured		300,000			300,000
Total Notes Payable		547,860			547,860
Less: Current Portion		(547,860	)		(547,860	)
Long-Term Notes Payable	$	—		$	—

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NOTE 13. RESTATEMENT

12 Months Ended

Dec. 31, 2013

Accounting Changes and Error Corrections [Abstract]

NOTE 13. RESTATEMENT

NOTE 13.  RESTATEMENT

Subsequent to the issuance of its December 31, 2012 10-K and financial statements, the Company discovered errors in its accounting for prepaid assets and working interests in oil and gas leases, which were acquired with the Company’s common stock. Namely, the assets acquired were valued at the applicable per share value of the Company’s common stock on the day of issuance rather than using historical cost as the valuation method for the underlying assets acquired from an entity under common control. Accordingly, Prepaid Assets, Working Interests In Oil Leases, and Additional Paid-In Capital were restated to reflect these changes as follows:

	As Originally Stated			As Restated			Change
Prepaid Assets	$	22,645,000		$	—		$	(22,645,000	)
Working Interests in Oil Leases	$	2,560,000		$	—		$	(2,560,000	)
Total Assets	$	25,205,090		$	90		$	25,205,000
Development Expenses	$	205,000		$	—		$	(205,000	)
Net Loss	$	(5,821,108	)	$	(5,616,108	)	$	205,000
Additional Paid-In Capital	$	30,052,509		$	5,052,509		$	(25,000,000	)
Deficit Accumulated During the Exploration Stage	$	(5,753,971	)	$	(5,547,971	)	$	205,000
Total Stockholders. Deficit	$	(26,268,455	)	$	(1,063,455	)	$	25,205,000

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NOTE 9. FINANCIAL INSTRUMENTS

12 Months Ended

Dec. 31, 2013

Investments, All Other Investments [Abstract]

NOTE 9. FINANCIAL INSTRUMENTS

NOTE 9.    FINANCIAL INSTRUMENTS

On January 1, 2008, the Company adopted FASB ASC 820-10-50, “Fair Value Measurements.”  This guidance defines fair value, establishes a three-level valuation hierarchy for disclosures of fair value measurement and enhances disclosure requirements for fair value measures.  The three levels are defined as follows:

Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.

Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.

Level 3 inputs to valuation methodology are unobservable and significant to the fair measurement.

The carrying amounts reported in the balance sheets for the cash and cash equivalents, receivables and current liabilities each qualify as financial instruments and are a reasonable estimate of fair value because of the short period of time between the origination of such instruments and their expected realization and their current market rate of interest.  

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NOTE 7. EQUITY TRANSACTIONS

12 Months Ended

Dec. 31, 2013

Supplemental Cash Flow Elements [Abstract]

NOTE 7. EQUITY TRANSACTIONS

NOTE 7.    EQUITY TRANSACTIONS

On February 14, 2006, the Board of Directors approved the Company’s amended and restated Articles of Incorporation (Amendment). The Amendment increases the authorized shares of common stock from 10,000,000 to 100,000,000 shares. The Amendment also provides for a new class of preferred stock with 10,000,000 shares authorized. The rights and preferences of the preferred stock have yet to be determined. Both common and preferred stock have a par value of $0.001.

On July 6, 2011, the Company issued 100 shares of Series “A” Preferred Stock in exchange for the forgiveness of $25,000 in debt. The Series A Preferred Stock carries no dividend, distribution, liquidation, or rights of conversion into common stock, but holds 10,000,000 votes per share.

On February 29, 2012, in exchange for $100,000, the Company issued 200,000 shares of restricted common stock and a promissory note in the original principal amount of $100,000 (“Note”) to an investor. The Note matures on August 27, 2012 and carries a fixed interest payment at maturity of $25,000. As part of the note issuance, the Company recorded debt issue costs of $50,000 and a discount on the note of $19,048. These amounts are being amortized over the 6 month term of the note.

On March 1, 2012, the Company accepted the subscription of an investor for $300,000 in exchange for 1,200,000 shares of restricted common stock.

On April 2, 2012, the Company entered into an agreement to acquire two separate one-fourth (1/4) working interests (collectively, the “Working Interests”) in certain oil and gas leases covering the Board of Education No. 6 Well located in Yazoo County, Mississippi. The consideration granted by the Company in exchange for the Working Interests consisted of 10,000,000 shares of restricted common stock. Until the working interests could be developed and reserve estimates and feasibility studies have been undertaken, the Company’s management has determined that the value of the working interests is nominal. In addition, since the working interests were acquired with shares issued to an entity under common control, the assets have been recorded at a nominal historical cost in accordance with ASC Topic 805-50-05-4.

On May 16, 2012, the Company entered into an agreement to acquire all of the outstanding shares of Carpathian Energy SRL in exchange for 90,000,000 shares of restricted common stock of the Company. Carpathian is a Romanian limited liability company engaged in oil and gas exploration and development. Pursuant to the terms of the agreement, the current owners of Carpathian may rescind the Acquisition and reclaim the shares of Carpathian in the event that the Company does not invest at least $5 million toward development of Carpathian’s oil and gas assets within 60 days from the date of the agreement. In addition, since the acquisition is being acquired with shares issued to an entity under common control, the assets will be recorded at a nominal historical cost in accordance with ASC Topic 805-50-05-4. As of December 31, 2013 the Company has issued 90,000,000 shares to the current owners of Carpathian but the acquisition has not closed and the ownership of Carpathian has not yet been transferred to the Company. Thus the issued shares are considered to be a prepaid deposit with a zero value.

On June 12, 2012, the Company entered into a consulting agreement with JT Arco, LLC. a New Jersey-based Corporation. Pursuant to the terms of the Agreement the Company issued 500,000 restricted shares of its common stock.

On June 27, 2012, the Company entered into a consulting agreement with Morris Carlo White IV a Texas-based consultant. Pursuant to the terms of the Agreement the Company issued 65,000 restricted shares of its common stock.

On August 1, 2012, the Company issued 5,000,000 shares of common stock of the Company to an officer of the Company for services pertaining to business development.

On August 15, 2012, the Company amended that certain consulting agreement with JT Arco, LLC, a New Jersey-based Corporation. Pursuant to the terms of the Addendum Agreement the Company issued an additional 500,000 restricted shares of its common stock.

On September 25, 2012, the Company entered into a consulting agreement with TEGA, LLC, a Kentucky-based consulting company.  The Company issued 600,000 shares of its common stock to TEGA, LLC, 500,000 shares of its common stock to TEGA's transferee Frances Crew, and 100,000 shares of its common stock to TEGA's transferee Teddy Colley.

Subsequent to December 31, 2013, the Company issued 16,500,000 shares of its common stock for consulting and legal services rendered to the Company.

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NOTE 8. OPTIONS AND WARRANTS

12 Months Ended

Dec. 31, 2013

Equity [Abstract]

NOTE 8. OPTIONS AND WARRANTS

NOTE 8.   OPTIONS AND WARRANTS

The Company has adopted FASB ASC 718, “Share-Based Payments” (“ASC 718”) to account for its stock options. The Company estimates the fair value of each stock award at the grant date by using the Black-Scholes option pricing model. The assumptions used to calculate the fair value of options granted are evaluated and revised, as necessary, to reflect market conditions and our experience. Compensation expense is recognized only for those options expect to vest, with forfeitures estimated at the date of grant based on our historical experience and future expectations.

The following table summarizes the changes in options outstanding issued to employees of the Company:

	Number of Shares		Weighted Average Exercise Price
Outstanding as of January 1, 2012		—	$	—
Granted		10,500,000		—
Exercised		—		—
Cancelled		—		—
Outstanding at December 31, 2012		10,500,000	$	0.65
Granted		—		—
Exercised		—		—
Cancelled		10,500,000		0.65
Outstanding at December 31, 2013		—	$	0.65

On July 25, 2014, the board of directors cancelled all of the vested and unvested options that it had granted pursuant to the Company's 2012 Equity Incentive Plan.  10,500,000 options were granted on May 4, 2012 to certain directors, and cancelled on July 25, 2014.  Each grantee of active options consented to this cancellation.  As of the date of this report, the company has no outstanding options.  In addition, no options have ever been exercised by any option holder of the company. However, consistent with ASC Topic _____, shares vested prior to cancellation remain expensed amounting to $1,054,038 and $1,702,676 in 2013 and 2012, respectively.

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NOTE 10. GOING CONCERN

12 Months Ended

Dec. 31, 2013

Organization, Consolidation and Presentation of Financial Statements [Abstract]

NOTE 10. GOING CONCERN

NOTE 10.   GOING CONCERN

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. The Company has a working capital deficit, negative cash flows from operations and has sustained net losses from inception which have resulted in an accumulated deficit at December 31, 2013 of $7,775,207 and has experienced periodic cash flow difficulties, all of which raise substantial doubt regarding the Company’s ability to continue as a going concern.

To date the Company has funded its operations through a combination of loans. The Company anticipates another net loss for the year ended December 31, 2014 and with the expected cash requirements for the coming year, there is substantial doubt as to the Company’s ability to continue operations.

The Company is attempting to improve these conditions by way of financial assistance through issuances of additional equity and by generating revenues through sales of products and services.

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NOTE 6. NOTES PAYABLE – RELATED PARTIES - Notes payable - related parties (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Notes payable – related parties consisted of the following:
Current Portion	$ 98,486	$ 97,086
Long-term notes payable – related parties	0	0
Notes payable - related parties	98,486	97,086
Note payable to a related individual, interest at 24% per annum
Notes payable – related parties consisted of the following:
Current Portion	60,901	59,501
Long-term notes payable – related parties	0	0
Notes payable - related parties	60,901	59,501
Note payable to a related individual, interest at 10% per annum (1)
Notes payable – related parties consisted of the following:
Current Portion	16,578	16,578
Long-term notes payable – related parties	0	0
Notes payable - related parties	16,578	16,578
Note payable to a related individual, interest at 10% per annum (2)
Notes payable – related parties consisted of the following:
Current Portion	4,145	4,145
Long-term notes payable – related parties	0	0
Notes payable - related parties	4,145	4,145
Note payable to a related individual, interest at 10% per annum (3)
Notes payable – related parties consisted of the following:
Current Portion	16,578	16,578
Long-term notes payable – related parties	0	0
Notes payable - related parties	16,578	16,578
Notes payable to a company
Notes payable – related parties consisted of the following:
Current Portion	284	284
Long-term notes payable – related parties	0	0
Notes payable - related parties	$ 284	$ 284

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NOTE 2. SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

Earnings per share

	December 31,
	2013			2012
Net loss (numerator)	$	(1,648,326	)	$	(5,616,108	)
Weighted average shares outstanding (denominator)		109,165,000			68,326,653
Basic and fully diluted net loss per share amount	$	(0.02	)	$	(0.08	)

Components of Income Tax Benefit

	2013			2012
Deferred tax assets:
NOL Carryover	$	1,957,000		$	1,725,000
Valuation allowance		(1,957,000	)		(1,725,000	)
Net deferred tax asset	$	—		$	—

Income tax valuation allowance

	2013			2012
Federal tax benefit at 34%	$	(561,000	)	$	(1,910,000	)
Non-deductible stock-based compensation		411,000			664,044
State tax benefit		(82,000	)		(281,000	)
Change in Valuation allowance		232,000			1,526,956
	$	—		$	—

Unrecognized Tax Benefits

		Year ended December 31,
		2013		2012
Beginning balance	$	—	$	—
Additions based on tax positions related to current year		—		—
Additions for tax positions of prior years		—		—
Reductions for tax positions of prior years		—		—
Reductions in benefit due to income tax expense		—		—
Ending balance	$	—	$	—

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NOTE 13. RESTATEMENT (Tables)

12 Months Ended

Dec. 31, 2013

Accounting Changes and Error Corrections [Abstract]

Restatement

	As Originally Stated			As Restated			Change
Prepaid Assets	$	22,645,000		$	—		$	(22,645,000	)
Working Interests in Oil Leases	$	2,560,000		$	—		$	(2,560,000	)
Total Assets	$	25,205,090		$	90		$	25,205,000
Development Expenses	$	205,000		$	—		$	(205,000	)
Net Loss	$	(5,821,108	)	$	(5,616,108	)	$	205,000
Additional Paid-In Capital	$	30,052,509		$	5,052,509		$	(25,000,000	)
Deficit Accumulated During the Exploration Stage	$	(5,753,971	)	$	(5,547,971	)	$	205,000
Total Stockholders. Deficit	$	(26,268,455	)	$	(1,063,455	)	$	25,205,000

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NOTE 5. NOTES PAYABLE (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Debt Disclosure [Abstract]
Accrued Interest	$ 52,267	$ 20,231

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Statements of Stockholders' Deficit (USD $)	Preferred Stock	Common Stock	Additional Paid-In Capital	Deficit Accumulated During Exploration Stage	Accumulated Deficit	Total
Beginnign balance, value at Dec. 31, 2011	$ 0	$ 50	$ 24,950	$ 0	$ (510,773)	$ (485,773)
Beginning balance, shares at Dec. 31, 2011	100	500,000
Common stock issued for cash, shares	0	1,200,000
Common stock issued for cash, value	0	120	299,880	0	0	300,000
Common stock issued for note payable, shares	0	200,000
Common stock issued for note payable, value	0	20	49,980	0	0	50,000
Common stock issued for services, shares	0	7,265,000
Common stock issued for services, value	0	727	2,985,023	0	0	0
Stock options issued	0	0	1,702,676	0	0	1,702,676
Net loss	0	0	0	(5,548,971)	(67,137)	(5,616,108)
Ending balance, value at Dec. 31, 2012	0	10,917	5,052,509	(5,548,971)	(67,137)	(1,063,455)
Ending balance, shares at Dec. 31, 2012	100	109,165,000
Common stock issued for note payable, value						0
Common stock issued for services, value						0
Stock options issued	0	0	1,054,038	0	0	1,054,038
Net loss	0	0	0	(1,648,326)	0	(1,648,326)
Ending balance, value at Dec. 31, 2013	$ 0	$ 10,917	$ 6,106,547	$ (7,197,297)	$ (577,910)	$ (1,657,743)
Ending balance, shares at Dec. 31, 2013	100	109,165,000

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NOTE 4. RELATED PARTY TRANSACTIONS

12 Months Ended

Dec. 31, 2013

Related Party Transactions [Abstract]

NOTE 4. RELATED PARTY TRANSACTIONS

NOTE 4.    RELATED PARTY TRANSACTIONS

The Company issued certain promissory notes to related individuals and/or their companies as disclosed in Note 6. The individuals consist of an officer of the Company and a director of the Company. The Company received advances of $1,400 and $12,013, respectively; and made payments on these advances of $-0- during the years ended December 31, 2013 and 2012.

Accounts payable and accrued liabilities – related parties consisted of the following as of December 31, 2013 and 2012:

	2013		2012
Accounts payable	$	246,757	$	68,757
Accrued interest		45,003		17,272
Misc. loans and advances		90,840		59,609
Total	$	382,600	$	145,638

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NOTE 2. SIGNIFICANT ACCOUNTING POLICIES - Earnings per share (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Accounting Policies [Abstract]
Net loss (numerator)	$ (1,648,326)	$ (5,616,108)
Weighted average shares outstanding (denominator)	109,165,000	68,326,653
Basic and fully diluted net loss per share amount	$ (0.02)	$ (0.08)

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NOTE 2. SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Accounting Policies [Abstract]
Accounts receivable	$ 0	$ 0
Inventory	0	0
Net operating loss carryforwards	$ 5,018,500

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NOTE 2. SIGNIFICANT ACCOUNTING POLICIES (Policies)

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

Accounting Method

a. Accounting Method

The Company recognizes income and expenses based on the accrual method of accounting. The Company has elected a calendar year-end.

Cash and Cash Equivalents

b. Cash and Cash Equivalents

Cash equivalents are generally comprised of certain highly liquid investments with original maturities of less than three months.

Use of Estimates in the Preparation of Financial Statements

c. Use of Estimates in the Preparation of Financial Statements

The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Basic and Fully Diluted Net Loss per Share of Common Stock

d. Basic and Fully Diluted Net Loss per Share of Common Stock

In accordance with Financial Accounting Standards No. ASC 260, “Earnings per Share,” basic net loss per common share is based on the weighted average number of shares outstanding during the periods presented. Diluted earnings per share is computed using the weighted average number of common shares plus dilutive common share equivalents outstanding during the period. There are no common stock equivalents as of December 31, 2012 and 2011.

	December 31,
	2013			2012
Net loss (numerator)	$	(1,648,326	)	$	(5,616,108	)
Weighted average shares outstanding (denominator)		109,165,000			68,326,653
Basic and fully diluted net loss per share amount	$	(0.01	)	$	(0.08	)

Accounts Receivable

e. Accounts Receivable

Accounts receivable are recorded net of the allowance for doubtful accounts. The Company generally offers 15-day credit terms on sales to its customers and requires no collateral. The Company maintains an allowance for doubtful accounts which is determined based on a number of factors, including each customer’s financial condition, general economic trends and management judgment. The Company had $-0- in accounts receivable at December 31, 2013 and 2012.

Inventories

f. Inventories

Inventories are stated at the lower of average cost or market value. When there is evidence that the inventories value is less than original cost, the inventory is reduced to market value. The Company had $-0- in inventory at December 31, 2013 and 2012.

Property and Equipment

g. Property and Equipment

Property and equipment are stated at cost less accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets. When assets are disposed of, the cost and accumulated depreciation (net book value of the assets) are eliminated and any resultant gain or loss reflected accordingly. Betterments and improvements are capitalized over their estimated useful lives whereas repairs and maintenance expenditures on the assets are charged to expense as incurred.

Revenue Recognition

h. Revenue Recognition

Revenue is recognized upon completion of services or delivery of goods where the sales price is fixed or determinable and collectibility is reasonably assured. Advance customer payments are recorded as deferred revenue until such time as they are recognized. The Company does not offer any cash rebates. Returns or discounts, if any, are netted against gross revenues.

Recent Accounting Pronouncements

i. Recent Accounting Pronouncements

We have reviewed accounting pronouncements issued during the past two years and have adopted any that are applicable to the Company. We have determined that none had a material impact on our financial position, results of operations, or cash flows for the years ended December 31, 2013 and 2012.

Income Taxes

j. Income Taxes

The Financial Accounting Standards Board (FASB) has issued FASB ASC 740-10 (Prior authoritative literature: Financial Interpretation No. 48, "Accounting for Uncertainty in Income Taxes - An Interpretation of FASB Statement No. 109 (FIN 48)).  FASB ASC 740-10 clarifies the accounting for uncertainty in income taxes recognized in an enterprise's financial statements in accordance with prior literature FASB Statement No. 109, Accounting for Income Taxes.  This standard requires a company to determine whether it is more likely than not that a tax position will be sustained will be sustained upon examination based upon the technical merits of the position.  If the more-likely-than- not threshold is met, a company must measure the tax position to determine the amount to recognize in the financial statements.  As a result of the implementation of this standard, the Company performed a review of its material tax positions in accordance with recognition and measurement standards established by FASB ASC 740-10.  

Deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carryforwards and deferred tax liabilities are recognized for taxable temporary differences.  Temporary differences are the differences between the reported amounts of assets and liabilities and their tax basis.  Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized.  Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

At December 31, 2013, the Company had net operating loss carryforwards of approximately $5,018,500 which may be offset against future taxable income through 2033. No tax benefit has been reported in the financial statements because the potential tax benefits of the net operating loss carryforwards are offset by a valuation allowance of the same amount.

Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carryforwards for Federal income tax reporting purposes are subject to annual limitations. Should a change in ownership occur, net operating loss carryforwards may be limited as to future use.

Net deferred tax assets consist of the following components as of December 31, 2013 and 2012:

	2013			2012
Deferred tax assets:
NOL Carryover	$	1,957,000		$	1,725,000
Valuation allowance		(1,957,000	)		(1,725,000	)
Net deferred tax asset	$	—		$	—

The income tax provision differs from the amount of income tax determined by applying the U.S. federal and state income tax rates of 34% to pretax income from continuing operations for the years ended December 31, 2013 and 2012 due to the following:

	2013			2012
Federal tax benefit at 34%	$	(561,000	)	$	(1,910,000	)
Non-deductible stock-based compensation		411,000			664,044
State tax benefit		(82,000	)		(281,000	)
Change in Valuation allowance		232,000			1,526,956
	$	—		$	—

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:

		Year ended December 31,
		2013		2012
Beginning balance	$	—	$	—
Additions based on tax positions related to current year		—		—
Additions for tax positions of prior years		—		—
Reductions for tax positions of prior years		—		—
Reductions in benefit due to income tax expense		—		—
Ending balance	$	—	$	—

At December 31, 2013, the Company had no unrecognized tax benefits that, if recognized, would affect the effective tax rate.

The Company did not have any tax positions for which it is reasonably possible that the total amount of unrecognized tax benefits will significantly increase or decrease within the next 12 months.

The Company includes interest and penalties arising from the underpayment of income taxes in the consolidated statements of operations in the provision for income taxes.  As of December 31, 2013 and 2012, the Company had no accrued interest or penalties related to uncertain tax positions.

The tax years that remain subject to examination by major taxing jurisdictions are those for the years ended December 31, 2013, 2012 and 2011, and since inception.

Concentrations of Credit Risk

k. Concentrations of Credit Risk

Financial instruments that potentially subject the Company to concentrations of credit risks consist of cash and cash equivalents. The Company places cash and cash equivalents at well known quality financial institutions. Cash and cash equivalents at banks are insured by the Federal Deposit Insurance Corporation for up to $250,000. The Company did not have any cash or cash equivalents in excess of this amount at December 31, 2013 and 2012.