Vista - User Profiles

I just bought a new PC with Windows Vista Home Basic OEM...i have an
administrator account and has set up a standard account for my wife to
use...however, whenever i try to create another account or activate the Guest
account, that 3rd account can't be accessed...it (either another account or
the Guest account) appears in the log-in screen but when clicked the message
"User Profile service failed to load" appears...but the 2 others (mine & my
wife's) can be accessed...does Vista Home Basic allow more than 2 user
accounts...
thanks in advance to anyone who can provide an explanation/solution