Deal A Day (DEEL) 10-Q 20 May 14 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2014	19-May-14
Document And Entity Information	'	'
Entity Registrant Name	'DEAL A DAY GROUP CORP.	'
Entity Central Index Key	'0001341768	'
Document Type	'10-Q	'
Document Period End Date	31-Mar-14	'
Amendment Flag	'false	'
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?	'Yes	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	50,380,399
Document Fiscal Period Focus	'Q1	'
Document Fiscal Year Focus	'2014	'

Balance_Sheets_Unaudited

Balance Sheets (Unaudited) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Current:	'	'
Cash and cash equivalents	'	'
Prepaids and other assets	'	'
Total current assets	'	'
Total Assets	0	0
Current:	'	'
Accounts payable	245,503	230,118
Due to director	34,217	30,725
Accrued interest	445,874	404,715
Derivative liability	423,129	304,189
Notes payable	1,645,034	1,645,034
Total Liabilities	2,793,757	2,614,781
Stockholders' Deficit	'	'
Common stock (par value $0.001) - Authorized, 1,800,000,000 common shares; issued and outstanding, 50,380,399 shares at March 31, 2014 and December 31, 2013	50,380	50,380
Additional paid-in capital	7,237,029	7,237,029
Accumulated deficit	-10,081,166	-9,902,190
Total Stockholders' Deficit	-2,793,757	-2,614,781
Total Liabilities and Stockholders' Deficit	$0	$0

Balance_Sheets_Unaudited_Paren

Balance Sheets (Unaudited) (Parenthetical) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Stockholders` Deficit	'	'
Common stock, Par value	$0.00	$0.00
Common stock, Authorized	1,800,000,000	1,800,000,000
Common stock, Issued	50,380,399	50,380,399
Common stock, Outstanding	50,380,399	50,380,399

Statements_of_Operations_Unaud

Statements of Operations (Unaudited) (USD $)	3 Months Ended		63 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014
Operating expense:	'	'	'
General and administrative	$18,877	'	$869,860
Stock based compensation	'	'	1,998,842
Operating loss	-18,877	'	-2,868,702
Non-operating income (expenses):	'	'	'
Interest expense	-41,159	'	-1,209,985
Forgiveness of debt	'	'	17,653
Derivative expense	'	'	-4,241
Amortization of debt discount	0	9,541	-382,128
Change in fair market value of derivative	-118,940	-118,940	-36,760
Loss from continuing operations	-178,976	'	-4,484,163
Loss from discontinued operations	'	'	-147,544
Net Loss	-178,976	'	-4,631,707
Less: net income attributable to non-controlling interests	'	'	46,582
Net Loss attributable to common stockholders	-178,976	'	-4,585,125
Net Loss per share, basic and diluted, before discontinued Operations	$0	'	'
Net Loss per share, basic and diluted, from discontinued Operations	'	'	'
Net loss per share, basic and diluted	$0	'	'
Weighted average shares outstanding	50,380,399	'	'
Restated [Member]	'	'	'
Operating expense:	'	'	'
General and administrative	'	25,343	'
Stock based compensation	'	9,951	'
Operating loss	'	-35,294	'
Non-operating income (expenses):	'	'	'
Interest expense	'	-41,160	'
Forgiveness of debt	'	'	'
Derivative expense	'	'	'
Amortization of debt discount	'	-9,541	'
Change in fair market value of derivative	'	62,075	'
Loss from continuing operations	'	-23,920	'
Loss from discontinued operations	'	'	'
Net Loss	'	-23,920	'
Less: net income attributable to non-controlling interests	'	'	'
Net Loss attributable to common stockholders	'	($23,920)	'
Net Loss per share, basic and diluted, before discontinued Operations	'	$0	'
Net Loss per share, basic and diluted, from discontinued Operations	'	'	'
Net loss per share, basic and diluted	'	$0	'
Weighted average shares outstanding	'	49,218,805	'

Statement_of_Stockholders_Defi

Statement of Stockholders' Deficit (Unaudited) (USD $)	Common Stock	Additional Paid-In Capital	Non-controlling Interest in Subsidiaries	Accumulated Deficit	Total
Beginning Balance, Amount at Dec. 31, 2008	$47,756	$8,246,425	'	($13,614,996)	($5,320,815)
Beginning Balance, Shares at Dec. 31, 2008	47,756,278	'	'	'	'
Conversion of Notes Payable, Shares	6,575,072	'	'	'	'
Conversion of Notes Payable, Amount	6,575	1,052,757	'	'	1,059,332
Stock based compensation	'	579,028	'	'	579,028
Net Loss	'	'	'	-1,263,181	-1,263,181
Ending Balance, Amount at Dec. 31, 2009	54,331	9,878,210	'	-14,878,177	-4,945,636
Ending Balance, Shares at Dec. 31, 2009	54,331,350	'	'	'	'
Conversion of Notes Payable, Shares	14,493,441	'	'	'	'
Conversion of Notes Payable, Amount	14,493	861,395	'	'	875,888
Stock based compensation	'	903,746	'	'	903,746
Conversion of Accounts Payable, Shares	2,075,087	'	'	'	'
Conversion of Accounts Payable, Amount	2,075	94,561	'	'	96,636
Private Placement in Subsidiaries, Shares	365,021	'	'	'	'
Private Placement in Subsidiaries, Amount	365	6,137	269,892	'	276,394
Private Placement, Shares	312,500	'	'	'	'
Private Placement, Amount	313	24,687	'	'	25,000
Net Loss	'	'	-46,582	-1,199,271	-1,245,853
Ending Balance, Amount at Dec. 31, 2010	71,577	11,768,736	223,310	-16,077,448	-4,013,825
Ending Balance, Shares at Dec. 31, 2010	71,577,399	'	'	'	'
Conversion of Notes Payable, Shares	12,000,000	'	'	'	'
Conversion of Notes Payable, Amount	12,000	1,188,000	'	'	1,200,000
Conversion of notes payable	'	27,285	'	'	27,285
Settlement of notes payable-related party	'	66,933	'	'	66,933
Sale of subsidiaries	'	-6,400,538	-223,310	8,118,955	1,495,107
1 for 2 stock split, Shares	-35,277,281	'	'	'	'
1 for 2 stock split, Amount	-35,277	35,277	'	'	'
Returned shares, Shares	-581,313	'	'	'	'
Returned shares, Amount	-581	581	'	'	'
Purchase of assets, Shares	1,500,000	'	'	'	'
Purchase of assets, Amount	1,500	'	'	'	1,500
Issuance of options	'	309,400	'	'	309,400
Net Loss	'	'	'	-720,177	-720,177
Ending Balance, Amount at Dec. 31, 2011	49,219	6,995,674	'	-8,678,670	-1,633,777
Ending Balance, Shares at Dec. 31, 2011	49,218,805	'	'	'	'
Issuance of options	'	196,717	'	'	196,717
Net Loss	'	'	'	-1,008,628	-1,008,628
Ending Balance, Amount at Dec. 31, 2012	49,219	7,192,391	'	-9,687,298	-2,445,688
Ending Balance, Shares at Dec. 31, 2012	49,218,805	'	'	'	'
Issuance of options	'	9,951	'	'	9,951
Shares for debt, Shares	1,061,594	'	'	'	100,000
Shares for debt, Amount	1,061	30,787	'	'	31,848
Shares for settlement, Shares	100,000	'	'	'	'
Shares for settlement, Amount	100	3,900	'	'	4,000
Net Loss	'	'	'	-214,892	-214,892
Ending Balance, Amount at Dec. 31, 2013	50,380	7,237,029	'	-9,902,190	-2,614,781
Ending Balance, Shares at Dec. 31, 2013	50,380,399	'	'	'	'
Net Loss	'	'	'	-178,976	-178,976
Ending Balance, Amount at Mar. 31, 2014	$50,380	$7,237,029	'	($10,081,166)	($2,793,757)
Ending Balance, Shares at Mar. 31, 2014	50,380,399	'	'	'	'

Statements_of_Cash_Flows_Unaud

Statements of Cash Flows (Unaudited) (USD $)	3 Months Ended	63 Months Ended
	Mar. 31, 2013	Mar. 31, 2014
Cash Flows From Operating Activities	'	'
Net loss	'	($4,585,125)
Loss from discontinued operations	'	-5,496,041
Loss from continuing operations	'	-10,081,166
Adjustments to reconcile net loss from continuing operations to net cash used in operating activities:	'	'
Stock based compensation	'	1,998,842
Forgiveness of debt	'	-17,653
Shares issued as settlement	'	4,000
Derivative expense	'	4,241
Amortization of debt discount	-9,541	382,128
Change in fair market value of derivative	'	36,760
Changes in assets and liabilities:	'	'
Accounts payable	'	263,156
Due to related party	'	101,150
Accrued expenses	'	445,874
Net cash used in operating activities	'	-6,862,668
Cash Flows From Financing Activities	'	'
Borrowings on note payable	'	4,807,539
Proceeds from private placement	'	2,055,129
Net Cash provided by financing activities	'	6,862,668
Net increase in cash and cash equivalents	'	'
Cash and cash equivalents, opening	'	'
Cash and cash equivalents, closing	'	'
Supplemental cash flow information	'	'
Cash paid during the year for: Interest	'	'
Cash paid during the year for: Income taxes	'	800
Non-cash investing and financing activities	'	'
Conversion of notes payable to equity	'	2,250,174
Restated [Member]	'	'
Cash Flows From Operating Activities	'	'
Net loss	-23,920	'
Loss from discontinued operations	'	'
Loss from continuing operations	-23,920	'
Adjustments to reconcile net loss from continuing operations to net cash used in operating activities:	'	'
Stock based compensation	9,951	'
Forgiveness of debt	'	'
Shares issued as settlement	'	'
Derivative expense	'	'
Amortization of debt discount	9,541	'
Change in fair market value of derivative	-62,075	'
Changes in assets and liabilities:	'	'
Accounts payable	10,900	'
Due to related party	'	'
Accrued expenses	41,160	'
Net cash used in operating activities	-14,443	'
Cash Flows From Financing Activities	'	'
Borrowings on note payable	15,000	'
Proceeds from private placement	'	'
Net Cash provided by financing activities	15,000	'
Net increase in cash and cash equivalents	557	'
Cash and cash equivalents, opening	95	'
Cash and cash equivalents, closing	652	'
Supplemental cash flow information	'	'
Cash paid during the year for: Interest	'	'
Cash paid during the year for: Income taxes	'	'
Non-cash investing and financing activities	'	'
Conversion of notes payable to equity	'	'

ORGANIZATION_AND_PRINCIPAL_ACT

ORGANIZATION AND PRINCIPAL ACTIVITIES	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
Note 1. ORGANIZATION AND PRINCIPAL ACTIVITIES	'
	Deal a Day Group Corp. (“DADG” or “the Company”) is a corporation organized under the laws of the State of Nevada.
	DADG changed its business direction in the wake of the massive growth and evolution of the multi-billion dollar daily deal market space. We have redirected our company with the vision of creating balance between merchants and their customers and to create platforms that will help merchants grow their businesses through cost effective promotional resources. Our business units will focus on the Daily Deals/Group buying arena, print media, and software and applications development.
	On November 3, 2011, the Company completed a 1-for-2 reverse stock split. As of March 31, 2014, 50,380,399 shares of common stock are outstanding.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
Note 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	Basis of Presentation and Accounting
	The financial statements and accompanying notes are prepared in accordance with generally accepted accounting principles in the United States of America (“GAAP”). The preparation of financial statements in conformity with United States generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the 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 may differ from those estimates. The Company has adopted a December 31 year end.
	Development Stage Company
	The accompanying financial statements have been prepared in accordance with generally accepted accounting principles related to development stage companies. A development stage company is one in which planned principal operations have not commenced or if its operations have commenced, there has been no significant revenues there from.
	Use of Estimates
	The preparation of financial statements in conformity with 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.
	Fair Value of Financial Instruments
	The Company’s financial instruments consist of cash and cash equivalents, prepaid expenses and other assets, accounts payable, due to director, accrued interest, and notes payable. The carrying amounts of these financial instruments approximates fair value due either to length of maturity or interest rates that approximate prevailing market rates unless otherwise disclosed in these financial statements.
	Cash and Cash Equivalents
	Cash and cash equivalents consist of cash on deposit. As of March 31, 2014 and December 31, 2013, the Company had no cash on deposit.
	Related Parties
	Parties are considered to be related if one party has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Parties are also considered to be related if they are subject to common control or common significant influence.
	Stock-Based Compensation
	The Company accounts for employee stock-based compensation in accordance with the guidance of FASB ASC Topic 718, Compensation-Stock Compensation, which requires all share-based payments to employees, including grants of employee stock options, to be recognized in the financial statements based on their fair values.
	The Company follows ASC Topic 505-50, formerly EITF 96-18, “Accounting for Equity Instruments that are Issued to Other than Employees for Acquiring, or in Conjunction with Selling Goods and Services,” for stock options and warrants issued to consultants and other non-employees. In accordance with ASC Topic 505-50, these stock options and warrants issued as compensation for services provided to the Company are accounted for based upon the fair value of services provided or the estimated fair market value of the option or warrant, whichever can be more clearly determined. The fair value of the equity instrument is charged directly to compensation expense or prepaid expense and additional paid-in capital over the period during which services are rendered.
	Basic and Diluted Net Loss per Share
	Basic net loss per common share is computed by dividing net loss applicable to common shareholders by the weighted-average number of common shares outstanding during the period. Diluted net loss per common share is determined using the weighted-average number of common shares outstanding during the period, adjusted for the dilutive effect of common stock equivalents, consisting of shares that might be issued upon exercise of common stock options. In periods where losses are reported, the weighted-average number of common shares outstanding excludes common stock equivalents, because their inclusion would be anti-dilutive.
	Income Taxes
	The Company records deferred tax assets and liabilities based on the net tax effects of tax credits, operating loss carryforwards and temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The Company assesses the likelihood that its deferred tax assets will be recovered from future taxable income and the Company establishes a valuation allowance to reduce deferred tax assets to an amount which it believes to be more likely than not realizable. The valuation allowance is based on the Company`s estimates of taxable income by jurisdiction in which it operates and the period over which its deferred tax assets will be recoverable.
	Going Concern
	The accompanying financial statements have been prepared assuming that the company will continue to operate as a going concern. Through March 31, 2104, the Company has not generated any revenue, has a negative working capital and has losses since inception. As of March 31, 2014, the accumulated deficit is $10,081,166 and the working capital deficiency is $2,793,757.
	Recently Issued Accounting Standards
	There are no accounting standards or interpretations issued or recently adopted that are expected to have a material impact on the Company’s financial position, operations or cash flows.

DUE_TO_DIRECTOR

DUE TO DIRECTOR	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
Note 3. DUE TO DIRECTOR	'
	A director loaned the Company money during the period for cash flow needs. The balance due to the director of $34,217 as of March 31, 2014 (December 31, 2013: $30,725) is unsecured, non-interest bearing and has no specific terms of repayment.

NOTES_PAYABLE

NOTES PAYABLE	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
Note 4. NOTES PAYABLE	'
	Description	March 31,		December 31,
		2014		2013
	On October 27, 2009, the Company entered into a note payable for $74,202.72 at 10% interest per annum due December 31, 2010. The note also calls for 5% additional interest per annum in the event of default. As of March 31, 2014 and December 31, 2013, the note has accrued interest of $53,396 and $51,146, respectively. The note is currently in default.	$	60,000	$	60,000
	On October 26, 2009, the Company entered into a note payable for $141,623.23 at 10% interest per annum due December 31, 2010. The note also calls for 5% additional interest per annum in the event of default. As of March 31, 2014 and December 31, 2013, the note has accrued interest of $81,765 and $76,454, respectively. The note is currently in default.		141,632		141,632
	On November 4, 2011, the Company entered into an amended note payable for $945,962 at 10% interest per annum due December 31, 2012. As of March 31, 2014 and December 31, 2013, the note has accrued interest of $228,607 and $204,958, respectively. The note is currently in default.		945,962		945,962
	On October 11, 2011, the Company entered into a convertible line of credit note up to $500,000 at 8% interest per annum due December 31, 2012. The Company has received extensions to date that move the maturity date up to October 1, 2014. As of March 31, 2014 and December 31, 2013, the note has accrued interest of $82,106 and $72,157, respectively. See note 5.		497,440		497,440
		$	1,645,034	$	1,645,034
	All of the outstanding principal debt of $1,645,034 is due within one year.

CONVERTIBLE_DEBT

CONVERTIBLE DEBT	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
Note 5. CONVERTIBLE DEBT	'
	On October 1, 2011, the Company issued a convertible credit line of $500,000 with a 10% interest rate per annum. The amount drawn plus any accrued interest is convertible into shares of the Company’s common stock at a rate of 85% multiplied by the average market price of the previous 30 days trading prior to the conversion. As of March 31, 2014 and December 31, 2013, the amount drawn is $497,440 and $497,440, respectively. The total accrued interest as of March 31, 2014 and December 31, 2013 is $82,355 and $72,157, respectively. See note 4.
	In accordance with ASC 815, the Company has bifurcated the conversion feature of the note and recorded a derivative liability.
	The Company uses the Black-Scholes option pricing model to value the separate derivative liabilities for each of the draws against the credit line. Included in the model are the following assumptions: stock price at valuation date of $0.01-$0.04 (2013: $0.01-$0.30), exercise price of $0.02-$0.05 (2013: $0.03-$0.27), dividend yield of zero (2013: zero), years to maturity of 0.33-0.75 (2013: 0.08-1 year), a risk free rate of 0.13%-0.16% (2013: 0.12%-0.16%), and annualized volatility of 330%-498% (2013: 93%-325%). The Company recognized a derivative expense of $0 and $0 during the three months ended December 31, 2013 and 2012, respectively.
	ASC 815 requires Company management to assess the fair market value of certain derivatives at each reporting period and recognize any change in the fair market value as another income or expense item. The Company’s only asset or liability measured at fair value on a recurring basis is its derivative liability associated with the above convertible debt. During the three months ended March 31, 2014 and 2013, the Company recorded a change in fair market value of the derivative liability of $118,940 of expense and $62,075 of income, respectively, in relation to the aforementioned credit line. During the three months ended March 31, 2014 and 2013, $0 and $9,541, respectively, of debt discount was amortized.

CAPITAL_STOCK

CAPITAL STOCK	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
Note 6. CAPITAL STOCK	'
	The Company is authorized to issue 1,800,000,000 shares of its $0.001 par value common stock.
	Common Stock
	During the year ended December 31, 2013, the Company retired $31,848 of debt by issuing 1,061,594 shares of common stock.
	During the year ended December 31, 2013, the Company issued 100,000 shares of common stock as settlement for a dispute. The cumulative fair value of the shares issued is $4,000.
	Stock-Based Compensation
	During the three months ended March 31, 2014 and 2013, the Company recognized stock-based compensation of $0 and $9,951, respectively, related to stock options issued between June 1, 2009 and April 19, 2010.
	The following table summarizes the stock options outstanding at March 31, 2014:
						Outstanding at December 31, 2013
	Issue Date	Number	Price		Expiry Date
	1-Jun-09	800,000	$	0.2	1-Jun-19	800,000
	19-Apr-10	350,000	$	0.2	19-Apr-20	350,000
	19-Apr-10	350,000	$	0.13	19-Apr-20	350,000
	10-Jun-10	76,000	$	0.13	10-Jun-20	76,000
	31-Dec-10	266,000	$	0.07	31-Dec-20	266,000
	19-Jul-11	8,068,000	$	0.5	31-Jul-16	1,442,000
	Total	9,910,000				9,910,000
	On October 31, 2013, 360,000 options with an exercise price of $0.20 expired.
	Warrants
	There are no warrants outstanding for the Company.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
Note 7. SUBSEQUENT EVENTS	'
	The Company has analyzed its operations subsequent to March 31, 2014 through the date these financial statements were filed with the OTC Disclosure and News Service and has determined that it does not have any material subsequent events to disclose.

RESTATEMENTS

RESTATEMENTS	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
Note 8. RESTATEMENTS	'
	The Company has restated its financial statements for the years ended December 31, 2011 and December 31, 2012 to reflect the following adjustments:
	(i)   Fair value of conversion feature included in notes payable
	In connection with a convertible line of credit, the Company has recorded an expense for the fair value of the conversion feature using Black Scholes Option Pricing Model and re-valued the conversion feature at year end. This has resulted in the inclusion of “Derivative Liability”, “Debt Discount”, “Derivative Expense”, “Amortization of Debt Discount” and “Change in Fair Market Value of Derivative” accounts and a change to “Interest Expense” as demonstrated above.
	(ii)  Loan payable
	A re-examination of the Company’s loan documents revealed the Company was calculating interest expense and payable based upon an understated loan payable balance as there was a re-allocation between accrued interest payable and loan payable. In addition, it was noted that the Company failed to accrue default interest and penalties on certain loans payable. The net result of the above misstatements was a decrease to “Interest Payable”, an increase to “Loan Payable” and an increase to “Interest expense”.
		For the Three Months Ended
		31-Mar-13
		As Originally Reported			Adjustments			As Restated
	Statement of Operations and	$			$			$
	Deficit
	Interest expense		22,543			18,617			41,160
	Amortization of debt discount		-			9,541			9,541
	Change in fair market value of derivative		-			(62,075	)		(62,075	)
	Net Loss		(57,837	)		(33,917	)		(23,920	)

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2014
Summary Of Significant Accounting Policies Policies	'
Basis of Presentation and Accounting	'
	The financial statements and accompanying notes are prepared in accordance with generally accepted accounting principles in the United States of America (“GAAP”). The preparation of financial statements in conformity with United States generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the 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 may differ from those estimates. The Company has adopted a December 31 year end.
Development Stage Company	'
	The accompanying financial statements have been prepared in accordance with generally accepted accounting principles related to development stage companies. A development stage company is one in which planned principal operations have not commenced or if its operations have commenced, there has been no significant revenues there from.
Use of Estimates	'
	The preparation of financial statements in conformity with 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.
Fair Value of Financial Instruments	'
	The Company’s financial instruments consist of cash and cash equivalents, prepaid expenses and other assets, accounts payable, due to director, accrued interest, and notes payable. The carrying amounts of these financial instruments approximates fair value due either to length of maturity or interest rates that approximate prevailing market rates unless otherwise disclosed in these financial statements.
Cash and cash equivalents	'
	Cash and cash equivalents consist of cash on deposit. As of March 31, 2014 and December 31, 2013, the Company had no cash on deposit.
Related parties	'
	Parties are considered to be related if one party has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Parties are also considered to be related if they are subject to common control or common significant influence.
Stock-Based Compensation	'
	The Company accounts for employee stock-based compensation in accordance with the guidance of FASB ASC Topic 718, Compensation-Stock Compensation, which requires all share-based payments to employees, including grants of employee stock options, to be recognized in the financial statements based on their fair values.
	The Company follows ASC Topic 505-50, formerly EITF 96-18, “Accounting for Equity Instruments that are Issued to Other than Employees for Acquiring, or in Conjunction with Selling Goods and Services,” for stock options and warrants issued to consultants and other non-employees. In accordance with ASC Topic 505-50, these stock options and warrants issued as compensation for services provided to the Company are accounted for based upon the fair value of services provided or the estimated fair market value of the option or warrant, whichever can be more clearly determined. The fair value of the equity instrument is charged directly to compensation expense or prepaid expense and additional paid-in capital over the period during which services are rendered.
Basic and Diluted Net Loss per Share	'
	Basic net loss per common share is computed by dividing net loss applicable to common shareholders by the weighted-average number of common shares outstanding during the period. Diluted net loss per common share is determined using the weighted-average number of common shares outstanding during the period, adjusted for the dilutive effect of common stock equivalents, consisting of shares that might be issued upon exercise of common stock options. In periods where losses are reported, the weighted-average number of common shares outstanding excludes common stock equivalents, because their inclusion would be anti-dilutive.
Income taxes	'
	The Company records deferred tax assets and liabilities based on the net tax effects of tax credits, operating loss carryforwards and temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The Company assesses the likelihood that its deferred tax assets will be recovered from future taxable income and the Company establishes a valuation allowance to reduce deferred tax assets to an amount which it believes to be more likely than not realizable. The valuation allowance is based on the Company`s estimates of taxable income by jurisdiction in which it operates and the period over which its deferred tax assets will be recoverable.
Going concern	'
	The accompanying financial statements have been prepared assuming that the company will continue to operate as a going concern. Through March 31, 2104, the Company has not generated any revenue, has a negative working capital and has losses since inception. As of March 31, 2014, the accumulated deficit is $10,081,166 and the working capital deficiency is $2,793,757.
Recently issued accounting standards	'
	There are no accounting standards or interpretations issued or recently adopted that are expected to have a material impact on the Company’s financial position, operations or cash flows.

NOTES_PAYABLE_Tables

NOTES PAYABLE (Tables)	3 Months Ended
	Mar. 31, 2014
Notes Payable Tables	'
Summary of notes payable	'
	Description	March 31,		December 31,
		2014		2013
	On October 27, 2009, the Company entered into a note payable for $74,202.72 at 10% interest per annum due December 31, 2010. The note also calls for 5% additional interest per annum in the event of default. As of March 31, 2014 and December 31, 2013, the note has accrued interest of $53,396 and $51,146, respectively. The note is currently in default.	$	60,000	$	60,000
	On October 26, 2009, the Company entered into a note payable for $141,623.23 at 10% interest per annum due December 31, 2010. The note also calls for 5% additional interest per annum in the event of default. As of March 31, 2014 and December 31, 2013, the note has accrued interest of $81,765 and $76,454, respectively. The note is currently in default.		141,632		141,632
	On November 4, 2011, the Company entered into an amended note payable for $945,962 at 10% interest per annum due December 31, 2012. As of March 31, 2014 and December 31, 2013, the note has accrued interest of $228,607 and $204,958, respectively. The note is currently in default.		945,962		945,962
	On October 11, 2011, the Company entered into a convertible line of credit note up to $500,000 at 8% interest per annum due December 31, 2012. The Company has received extensions to date that move the maturity date up to October 1, 2014. As of March 31, 2014 and December 31, 2013, the note has accrued interest of $82,106 and $72,157, respectively. See note 5.		497,440		497,440
		$	1,645,034	$	1,645,034

CAPITAL_STOCK_Tables

CAPITAL STOCK (Tables)	3 Months Ended
	Mar. 31, 2014
Capital Stock Tables	'
Summarizes the stock options outstanding	'
						Outstanding at December 31, 2013
	Issue Date	Number	Price		Expiry Date
	1-Jun-09	800,000	$	0.2	1-Jun-19	800,000
	19-Apr-10	350,000	$	0.2	19-Apr-20	350,000
	19-Apr-10	350,000	$	0.13	19-Apr-20	350,000
	10-Jun-10	76,000	$	0.13	10-Jun-20	76,000
	31-Dec-10	266,000	$	0.07	31-Dec-20	266,000
	19-Jul-11	8,068,000	$	0.5	31-Jul-16	1,442,000
	Total	9,910,000				9,910,000

RESTATEMENTS_Tables

RESTATEMENTS (Tables)	3 Months Ended
	Mar. 31, 2014
Restatements Tables	'
Company has restated its financial statements	'
		For the Three Months Ended
		31-Mar-13
		As Originally Reported			Adjustments			As Restated
	Statement of Operations and	$			$			$
	Deficit
	Interest expense		22,543			18,617			41,160
	Amortization of debt discount		-			9,541			9,541
	Change in fair market value of derivative		-			(62,075	)		(62,075	)
	Net Loss		(57,837	)		(33,917	)		(23,920	)

ORGANIZATION_AND_PRINCIPAL_ACT1

ORGANIZATION AND PRINCIPAL ACTIVITIES (Details Narrative)	3 Months Ended
	Mar. 31, 2014
Organization And Principal Activities Details Narrative	'
Incorporation state	'Nevada
Common shares outstanding	50,380,399

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Summary Of Significant Accounting Policies Details Narrative	'	'
Accumulated deficit	$10,081,166	$9,902,190
Working capital deficiency	2,793,757	'
Cash and cash equivalents	$0	$0

DUE_TO_DIRECTOR_Details_Narrat

DUE TO DIRECTOR (Details Narrative) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Notes to Financial Statements	'	'
Unsecured, non-interest bearing	$34,217	$30,725

NOTES_PAYABLE_Details

NOTES PAYABLE (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Notes Payable	$1,645,034	$1,645,034
NotePayableMember	'	'
Notes Payable	60,000	60,000
NotePayableOneMember	'	'
Notes Payable	141,632	141,632
NotePayableTwoMember	'	'
Notes Payable	945,962	945,962
NotePayableThreeMember	'	'
Notes Payable	$497,440	$497,440

NOTES_PAYABLE_Details_Narrativ

NOTES PAYABLE (Details Narrative) (USD $)	3 Months Ended
	Mar. 31, 2014
Notes Payable Details Narrative	'
Outstanding principal debt	$1,645,034

CONVERTIBLE_DEBT_Details_Narra

CONVERTIBLE DEBT (Details Narrative) (USD $)	3 Months Ended		12 Months Ended	63 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013	Mar. 31, 2014
Convertible Debt Details Narrative	'	'	'	'
Derivative expense	$0	'	$0	'
Change in fair market value of derivative liability	118,940	118,940	'	36,760
Change in fair market value of derivative liability income	62,075	62,075	'	'
Unamortized debt discount	0	'	0	0
Debt discount amortized	0	9,541	'	-382,128
Accrued interest	82,355	'	72,157	82,355
Amount drawn	$497,440	'	$497,440	$497,440

CAPITAL_STOCK_Details

CAPITAL STOCK (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2014	Mar. 31, 2014	Mar. 31, 2014	Mar. 31, 2014	Mar. 31, 2014	Mar. 31, 2014
			June 1, 2009 [Member]	April 19, 2010 [Member]	April 19, 2010 One [Member]	June 10, 2010 [Member]	December 31, 2010 [Member]	July 19, 2011 [Member]
Stock options outstanding Number	9,910,000	9,910,000	800,000	350,000	350,000	76,000	266,000	8,068,000
Stock options outstanding Price	'	'	$0.20	$0.20	$0.13	$0.13	$0.07	$0.50
Stock options outstanding Expiry Date	'	'	'2019-06-01	'2020-04-19	'2020-04-19	'2020-06-10	'2020-12-31	'2016-07-31
Stock options outstanding, Ending Balance	9,910,000	9,910,000	800,000	350,000	350,000	76,000	266,000	1,442,000

CAPITAL_STOCK_Details_Narrativ

CAPITAL STOCK (Details Narrative) (USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Capital Stock Details Narrative	'	'
Retired debt	'	$31,848
Number of common stock issued	'	1,061,594
Number of common stock issued settlement	'	100,000
Common shares par value	'	$0.00
Cumulative fair value of the shares issued	'	$4,000
Stock-based compensation	0	9,951

RESTATEMENTS_Details

RESTATEMENTS (Details) (USD $)	3 Months Ended		12 Months Ended					63 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2009	Mar. 31, 2014
Interest expense	($41,159)	'	'	'	'	'	'	($1,209,985)
Amortization of debt discount	0	9,541	'	'	'	'	'	-382,128
Change in fair market value of derivative	-118,940	-118,940	'	'	'	'	'	-36,760
Net Loss	-178,976	'	-214,892	-1,008,628	-720,177	-1,245,853	-1,263,181	-4,631,707
As Originally Reported [Member]	'	'	'	'	'	'	'	'
Interest expense	22,543	'	'	'	'	'	'	'
Amortization of debt discount	'	'	'	'	'	'	'	'
Change in fair market value of derivative	'	'	'	'	'	'	'	'
Net Loss	-57,837	'	'	'	'	'	'	'
Adjustments [Member]	'	'	'	'	'	'	'	'
Interest expense	18,617	'	'	'	'	'	'	'
Amortization of debt discount	9,541	'	'	'	'	'	'	'
Change in fair market value of derivative	-62,075	'	'	'	'	'	'	'
Net Loss	-33,917	'	'	'	'	'	'	'
As Restated [Member]	'	'	'	'	'	'	'	'
Interest expense	41,160	'	'	'	'	'	'	'
Amortization of debt discount	9,541	'	'	'	'	'	'	'
Change in fair market value of derivative	-62,075	'	'	'	'	'	'	'
Net Loss	($23,920)	'	'	'	'	'	'	'