Restatement (Tables)

6 Months Ended

Sep. 30, 2013

Restatement of Prior Year Income [Abstract]

Schedule of adjustments on balance sheet

Balance Sheet data	September 30, 2013 (unaudited)
	As previously restated			Adjustments to Restate				Restated
Total Assets	$	331,432		$	-			$	331,432

Derivative liability		49,995			1,752,664		(a)		1,802,659

Total Current Liabilities		1,668,447			1,752,664				3,421,111
Total Liabilities		1,711,422			1,752,664				3,464,086

Stockholders’ Equity:
Common stock, $.001 par value; 495,000,000 shares authorized; 87,551,493 and 83,651,493 shares issued and outstanding as of September 30, 2013 and March 31, 2013, respectively		87,552			-				87,552
Additional paid-in capital		2,349,021			(593,228	)	(b)		1,755,793
Common stock to be issued		51,125			-		-		51,125
Deficit accumulated during development stage		(3,867,688	)		(1,159,436	)	(a)(b)		(5,027,124	)
Total Stockholders’ deficit		(1,379,990	)		(1,752,664	)			(3,132,654	)
Total Liabilities and Stockholders’ deficit	$	331,432		$	-			$	331,432

(a)

To increase the derivative liability.

(b)

To adjust for incorrect accounting for beneficial conversion feature and derivative instruments.

Schedule of adjustments on statement of operations

Statement of operations	For the Three Months Ended September 30, 2013 (Unaudited)								For the Six Months Ended September 30, 2013 (Unaudited)
	As previously restated		Adjustments to Restate				Restated		As previously restated		Adjustments to Restate				Restated

Loss from operation	$	630,441	$	(12,244	)	(a)	$	618,197	$	744,795	$	(12,244	)	(a)	$	732,551
Other expenses		946,022		1,171,680		(b)		2,117,702		952,183		1,171,680		(b)		2,123,863
Net loss	$	1,576,463	$	1,159,436		(a)(b)	$	2,735,899	$	1,696,978	$	1,159,436		(a)(b)	$	2,856,414

(a)

To correct value of compensation warrants.

(b)

To record $1,381,781 of expense related to the issuance of derivative instruments and $210,101 of income related to the change in fair value.

- Definition

Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made.

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