Income Taxes

12 Months Ended

Jan. 31, 2014

Income Tax Disclosure [Abstract]

Income Taxes

INCOME TAXES

The provision for income taxes consists of the following:

	Year ended January 31,
	2014			2013
Current
Federal	$	—		$	—
State	—			—
Deferred
Federal	(27,503		)	(26,793		)
State	(4,258		)	(4,148		)
Change in valuation allowance	31,761			30,941
	$	—		$	—

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	%

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	$	125,501		$	93,740
Gross deferred tax assets:	125,501			93,740
Less: valuation allowance	(125,501		)	(93,740		)
Net deferred tax asset	$	—		$	—

As of January 31, 2014, the Company had net operating loss carryforwards of approximately $341,000 which may be used to offset future taxable income and expire through the year 2034.  Due to changes in control the availability of the net operating loss carryforwards to offset future taxable income may be limited.