Income Taxes (Tables)

12 Months Ended

Dec. 31, 2012

Income Tax Disclosure [Abstract]

Schedule of Income Tax Expense (Benefit)

The Company’s income tax expense is summarized as follows:

	2012		2011
Provision for income taxes
US Federal	$	-	$	-
US States		2,700		7,100
Current provision		2,700		7,100
Change in deferred income taxes		-		-
Total provision for income taxes	$	2,700	$	7,100

Schedule of Domestic and Foreign Income Tax Rates to Earnings Before Income Taxes

 The difference between the actual income tax provision and the tax provision computed by applying the statutory US federal and United Kingdom income tax rates to earnings before taxes is attributable to the following:

	2012			2011
US Federal income tax expense (benefit) at 34%	$	(26,600	)	$	88,400
US State income tax expense (benefit)		21,800			1,900
United Kingdom income tax expense (benefit) at 20%		127,900			(42,100	)
Non deductible expenses		17,400			22,600
Change in tax assumptions and other tax items		1,800			1,334,300
Change in valuation allowance		(139,600	)		(1,398,000	)
Total	$	2,700		$	7,100

Schedule of Temporary Differences and Carryforwards of Deferred Tax Assets and Liabilities

Temporary differences and carryforwards that give rise to deferred tax assets and liabilities are as follows:

	2012			2011
Benefit of net operating loss carryforwards	$	5,282,300		$	5,299,100
Depreciation and amortization		(1,827,900	)		(1,677,000	)
Other		103,600			75,500
Subtotal		3,558,000			3,697,600
Less valuation allowance		(3,558,000	)		(3,697,600	)
Total	$	-		$	-
Change in valuation allowance	$	(139,600	)	$	(1,398,000	)