Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Schedule of Income Tax Expense (Benefit)

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

	2013		2012
Provision for income taxes
US Federal	$	-	$	-
US States		4,100		2,700
Current provision		4,100		2,700
Change in deferred income taxes		-		-
Total provision for income taxes	$	4,100	$	2,700

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:

	2013			2012
US Federal income tax expense (benefit) at 34%	$	(517,600	)	$	(26,600	)
US State income tax expense (benefit)		(77,200	)		21,800
United Kingdom income tax expense (benefit) at 20%		129,900			127,900
Non deductible expenses		23,400			17,400
Other		4,800			1,800
Change in valuation allowance		440,800			(139,600	)
Total	$	4,100		$	2,700

Schedule of Deferred Tax Assets and Liabilities

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

	2013			2012
Benefit of net operating loss carryforwards	$	5,572,100		$	5,282,300
Depreciation and amortization		(1,653,800	)		(1,827,900	)
Other		80,500			103,600
Subtotal		3,998,800			3,558,000
Less valuation allowance		(3,998,800	)		(3,558,000	)
Total	$	-		$	-
Change in valuation allowance	$	440,800		$	(139,600	)