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Income Taxes (Tables)
12 Months Ended
Jan. 31, 2014
Income Tax Disclosure [Abstract]  
Schedule of Components of Income Tax Expense (Benefit)
The provision for income taxes consists of the following:

 
Year ended January 31,
 
2014
 
2013
Current
 
 
 
Federal
$

 
$

State

 

Deferred
 
 
 
Federal
(26,349
)
 
(27,156
)
State
(4,079
)
 
(4,204
)
Change in valuation allowance
30,428

 
31,360

 
$

 
$

Schedule of Effective Income Tax Rate Reconciliation
The Company’s income tax rate computed at the statutory federal rate of 34% differs from its effective tax rate primarily due to permanent items, state taxes and the change in the deferred tax asset valuation allowance.

 
Year ended January 31,
 
2014
 
2013
 
 
 
 
Income tax at statutory rate
34.00
 %
 
34.00
 %
State income taxes, net of federal benefit
3.30

 
3.30

Change in valuation allowance
(37.30
)
 
(37.30
)
Total
0.00
 %
 
0.00
 %
Schedule of Deferred Tax Assets and Liabilities
The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and tax liabilities are as follows:

 
January 31,
 
2014
 
2013
 
 
 
 
Net operating loss
$
3,262,911

 
$
3,232,483

Gross deferred tax assets:
3,262,911

 
3,232,483

Less: valuation allowance
(3,262,911
)
 
(3,232,483
)
Net deferred tax asset
$

 
$