UNITED STATES SECURITIES AND EXCHANGE COMMISSION

Washington, D.C.

FORM 10-QSB

(Mark One) 

[X] QUARTERLY REPORT UNDER SECTION  13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period  ended March 31, 2007

 

[  ] TRANSITION REPORT UNDER  SECTION 13 OR 15(d) OF THE EXCHANGE ACT

For the transition period from to  

 

Commission file number 333-103621

BEESTON ENTERPRISESLTD.

 

| NEVADA
88-04360717
(State or other jurisdiction of incorporation or      organization)
(IRS Employer Identification No.)
 

#200 - 1687 WestBroadway

Vancouver, BritishColumbia

Canada, V6J 1X2

(Address of principalexecutive offices)

 

(604) 738-1143

(Issuer's telephonenumber) 

(Former name, former address and former fiscal year, ifchanged since last report)

Check whether the issuer (1) filed all reports required to befiled by Section 13 or 15(d) of the Exchange Act during the past 12 months (orfor such shorter period that the registrant was required to file such reports),and (2) has been subject to such filing requirements for the past 90 days. Yes [ X] No  [ ]

Indicate by check mark whether the registrant is a shell company (as definedin Rule 12b-2 of the Exchange Act). Yes [ ] No [X]**APPLICABLE ONLY TO CORPORATE ISSUERS**
As of March 31, 2007, the Company had 58,250,000 issued andoutstanding shares of its common stock.

Transitional Small Business Disclosure Format (Check one):Yes  [ ] No  [X]
**PART I - FINANCIAL INFORMATION**
Item 1. Financial Statements. 
** 

 

 

BEESTON ENTERPRISESLTD.

(A PRE-EXPLORATIONSTAGE COMPANY)

CONDENSED FINANCIALSTATEMENTS (UNAUDITED)

MARCH 31, 2007 AND2006

 

 

 

 

 

 

BEESTON ENTERPRISESLTD.

(A PRE-EXPLORATIONSTAGE COMPANY)

INDEX TO CONDENSEDFINANCIAL STATEMENTS

(UNAUDITED)

 

 **
Condensed Balance Sheet as of March31, 2007 

 

Condensed Statements of Operationsfor the Three Months Ended

    March 31, 2007 and2006 with Cumulative Totals Since Inception 

 

Condensed Statements of Cash Flowsfor the Three Months 

    Ended March 31,2007 and 2006 with Cumulative Totals Since Inception 

 

Notes to Condensed FinancialStatements 
** 

 

BEESTON ENTERPRISESLTD.

(A PRE-EXPLORATIONSTAGE COMPANY)

CONDENSED BALANCESHEET

MARCH 31, 2007

(UNAUDITED)**
The accompanying notes are an integral part of these condensedfinancial statements.
**BEESTON ENTERPRISESLTD.

(A PRE-EXPLORATIONSTAGE COMPANY)

CONDENSED STATEMENTSOF OPERATIONS

FOR THE THREE MONTHSENDED MARCH 31, 2007 AND 2006 (UNAUDITED)

(WITH CUMULATIVETOTALS SINCE INCEPTION)

 **
The accompanying notes are an integral part of these condensedfinancial statements.
**BEESTON ENTERPRISESLTD.

(A PRE-EXPLORATIONSTAGE COMPANY)

CONDENSED STATEMENTSOF CASH FLOWS

FOR THE THREE MONTHSENDED MARCH 31, 2007 AND 2006

(WITH CUMULATIVETOTALS SINCE INCEPTION)**
The accompanying notes are an integral part of these condensedfinancial statements.
**BEESTON ENTERPRISESLTD.

(A PRE-EXPLORATIONSTAGE COMPANY)

NOTES TO CONDENSEDFINANCIAL STATEMENTS

MARCH 31, 2007 AND2006 (UNAUDITED)****NOTE 1- ORGANIZATION AND BASIS OF PRESENTATION
The condensed unaudited interim financial statements        included herein have been prepared, without audit, pursuant to the rules        and regulations of the Securities and Exchange Commission ("SEC"). The        condensed consolidated financial statements and notes are presented as        permitted on Form 10-QSB and do not contain information included in the        Company's annual statements and notes. Certain information and footnote        disclosures normally included in financial statements prepared in        accordance with accounting principles generally accepted in the United        States of America have been condensed or omitted pursuant to such rules        and regulations, although the Company believes that the disclosures are        adequate to make the information presented not misleading. It is        suggested that these condensed financial statements be read in        conjunction with the December 31, 2006 audited financial statements and        the accompanying notes thereto. While management believes the procedures        followed in preparing these condensed financial statements are        reasonable, the accuracy of the amounts are in some respects dependent        upon the facts that will exist, and procedures that will be accomplished        by the Company later in the year.

These condensed unaudited financial statements        reflect all adjustments, including normal recurring adjustments which,        in the opinion of management, are necessary to present fairly the        operations and cash flows for the periods presented.

The Company was incorporated on July 12, 1999 under        the laws of the State of Nevada. The business purpose of the Company was        originally to provide medical diagnostic imaging services to individuals        in British Columbia and Alberta, Canada. In September of 2006 the        Company changed its purpose to mineral exploration and development

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 
**BEESTON ENTERPRISESLTD.

(A PRE-EXPLORATIONSTAGE COMPANY)

NOTES TO CONDENSEDFINANCIAL STATEMENTS (CONTINUED)

MARCH 31, 2007 AND2006 (UNAUDITED)

NOTE 2- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
 
**Pre-exploration Stage Company

The Company is considered to be in the        pre-exploration stage as defined in Statement of Financial Accounting        Standards (SFAS) No. 7, "*Accounting and Reporting by Development        Stage Enterprises.*" The Company is devoting substantially all of its        efforts to developing and initiating its business plan.
**Use of Estimates**
The preparation of condensed financial statements in        conformity with accounting principles generally accepted in the United        States of America requires management to make estimates and assumptions        that affect the amounts reported in the condensed financial statements        and accompanying notes. Actual results could differ from those        estimates.
**Cash and Cash Equivalents**
Cash and cash equivalents consists principally of        currency on hand, demand deposits at commercial banks, and liquid        investment funds having a maturity of three months or less at the time        of purchase.

**Start-up Costs**
In accordance with the American Institute of Certified Public        Accountants Statement of Position 98-5, "*Reporting on the Costs of        Start-up Activities*", the Company expenses all costs incurred in        connection with the start-up and organization of the Company.
**Common Stock Issued For Other Than Cash**
Services purchased and other transactions settled in        the Company's common stock are recorded at the estimated fair value of        the stock issued if that value is more readily determinable than the        fair value of the consideration received.
**Property and Equipment**
The cost of office computer equipment is capitalized and depreciated        over its useful life using the straight-line method of depreciation. For        all equipment presently owned, the useful life being utilized is 60        months. Repairs that substantially extend the life of the assets are        capitalized, and those repairs that do not, are charged to operations.        Depreciation expense for the three months ended March 31, 2007 and 2006        was $190 respectively.

 

 
**BEESTON ENTERPRISESLTD.

(A PRE-EXPLORATIONSTAGE COMPANY)

NOTES TO CONDENSEDFINANCIAL STATEMENTS (CONTINUED)

MARCH 31, 2007 AND2006 (UNAUDITED)

NOTE 2- SUMMARY OF SIGNIFICANT    ACCOUNTING POLICIES
**(CONTINUED)****Net (Loss) Per Share of Common Stock**
The following table sets forth the computation of basic and diluted        earnings per

share:

All dilutive securities were not included in the        calculation of dilutive earnings per share because the effect would be        anti-dilutive when the Company has incurred a loss from operations.        There are no dilutive securities, such as warrants or options,        outstanding. The 2006 shares are adjusted for a 10 for 1 split on July        17, 2006.

 
**Fair Value of Financial Instruments

The carrying amount reported in the balance sheet for cash and cash        equivalents, accounts payable and accrued expenses approximates fair        value because of the immediate or short-term maturity of these financial        instruments. The carrying amount reported for notes payable approximates        fair value because, in general, the interest on the underlying        instruments fluctuates with market rates.

 

 

 

 

 

 
**BEESTON ENTERPRISESLTD.

(A PRE-EXPLORATIONSTAGE COMPANY)

NOTES TO CONDENSEDFINANCIAL STATEMENTS (CONTINUED)

MARCH 31, 2007 AND2006 (UNAUDITED)

NOTE 2- SUMMARY OF      SIGNIFICANT ACCOUNTING POLICIES
**(CONTINUED)****Currency Risk and Foreign Currency Translation**
The Company has assets and significant debt to        stockholders on notes denominated in Canadian currency. In accordance        with FASB 52, "*Foreign Currency Translation,*" the functional        currency of the Company is United States currency, requiring periodic        conversion at exchange rates as of the report date. The Company has        reported its gain on foreign currency in its statement of Other        Accumulated Comprehensive Income due to these translation adjustments.
**Recent Accounting Pronouncements

On December 16, 2004, the Financial Accounting        Standards Board ("FASB") published Statement of Financial Accounting        Standards No. 123 (Revised 2004), "*Share-Based Payment*" ("SFAS        123R"). SFAS 123R requires that compensation cost related to share-based        payment transactions be recognized in the financial statements.        Share-based payment transactions within the scope of SFAS 123R include        stock options, restricted stock plans, performance-based awards, stock        appreciation rights, and employee share purchase plans. The provisions        of SFAS 123R are effective for small business issuers as of the first        interim period that begins after December 15, 2005. The implementation        of this standard did not have a material impact on its financial        position, results of operations or cash flows.

On December 16, 2004, FASB issued Financial        Accounting Standards No. 153, "*Exchanges of Non-monetary Assets*",        an amendment of APB Opinion No. 29, "*Accounting for Non-monetary        transactions*" ("FAS 153"). This statement amends APB Opinion 29 to        eliminate the exception for non-monetary exchanges of similar productive        assets and replaces it with a general exception for exchanges of        non-monetary assets that do not have commercial substance. Under SFAS        153, if a non-monetary exchange of similar productive assets meets a        commercial-substance criterion and fair value is determinable, the        transaction must be accounted for at fair value resulting in recognition        of any gain or loss. FAS 153 is effective for non-monetary transactions        in fiscal periods that begin after June 15, 2005. The implementation of        this standard did not have a material impact on its financial position,        results of operations or cash flows. 

 

 

 

 

 

 

 
**BEESTON ENTERPRISESLTD.

(A PRE-EXPLORATIONSTAGE COMPANY)

NOTES TO CONDENSEDFINANCIAL STATEMENTS (CONTINUED)

MARCH 31, 2007 AND2006 (UNAUDITED)

NOTE 2- SUMMARY OF SIGNIFICANT    ACCOUNTING POLICIES
**(CONTINUED)****Recent Accounting Pronouncements (Continued)**
In May 2005, the FASB issued SFAS No. 154, "*Accounting        Changes and Error Corrections.*" SFAS No. 154 replaces Accounting        Principles Board ("APB") Opinion No. 20, "*Accounting Changes*" and        SFAS No. 3, "*Reporting Accounting Changes in Interim Financial        Statements.*" SFAS No. 154 requires retrospective application to        prior periods' financial statements of a voluntary change in accounting        principles unless it is impracticable. APB No. 20 previously required        that most voluntary changes in accounting principle should be recognized        by including the cumulative effect of changing to the new accounting        principle in net income in the period of the change. SFAS No. 154 is        effective for accounting changes and corrections of errors made in        fiscal years beginning after December 15, 2005. The        implementation of this standard did not have a material impact on the        Company's financial position, results of operations, or cash flows.
In February 2006, the FASB issued SFAS No. 155, "*Accounting        for Certain Hybrid Financial Instruments,*" an amendment of FASB        Statements No. 133 and 140. SFAS No. 155 resolves issues addressed in        SFAS No. 133 Implementation Issue No. D1, "Application of Statement 133        to Beneficial Interests in Securitized Financial Assets," and permits        fair value measurement for any hybrid financial instrument that contains        an embedded derivative that otherwise would require bifurcation.,        clarifies which interest-only strips and principal-only strips are not        subject to the requirements of SFAS No. 133. establishes a requirement        to evaluate interests in securitized financial assets to identify        interests that are freestanding derivatives or that are hybrid financial        instruments that contain an embedded derivative requiring bifurcation,        clarifies that concentrations of credit risk in the form of        subordination are not embedded derivatives and amends SFAS No. 140 to        eliminate the prohibition on a qualifying special-purpose entity from        holding a derivative financial instrument that pertains to a beneficial        interest other than another derivative financial instrument. SFAS No.        155 is effective for all financial instruments acquired or issued after        the beginning of the first fiscal year

that begins after September 15, 2006. The        implementation of this standard did not have a material impact on the        Company's financial position, results of operations, or cash flows.

In March 2006, the FASB issued SFAS No. 156, "*Accounting        for Servicing of Financial Assets,*" an amendment of FASB Statement        No. 140. SFAS No. 156 requires an entity to recognize a servicing asset        or liability each time it undertakes an obligation to service a        financial asset by entering into a service contract under a transfer of        the servicer's financial assets that meets the requirements for sale        accounting, a transfer of the servicer's financial assets to a qualified        special-purpose entity in a guaranteed mortgage securitization in which        the transferor retains all of the resulting securities and classifies        them as either available-for-sale 

 
**BEESTON ENTERPRISESLTD.

(A PRE-EXPLORATIONSTAGE COMPANY)

NOTES TO CONDENSEDFINANCIAL STATEMENTS (CONTINUED)

MARCH 31, 2007 AND2006 (UNAUDITED)

NOTE 2- SUMMARY OF SIGNIFICANT    ACCOUNTING POLICIES
**(CONTINUED)****Recent Accounting Pronouncements (Continued)**
or trading securities in accordance with SFAS No.        115, *"Accounting for Certain Investments in Debt and Equity        Securities"*and an acquisition or assumption of an obligation to        service a financial asset that does not relate to financial assets of        the servicer or its consolidated affiliates. Additonally, SFAS No. 156        requires all separately recognized servicing assets and servicing        liabilities to be initially measured at fair value, permits an entity to        choose either the use of an amortization or fair value method for        subsequent measurements, permits at initial adoption a one-time        reclassification of available-for-sale securities to trading securities        by entities with recognized servicing rights and requires separate        presentation of servicing assets and liabilities subsequently measured        at fair value and additional disclosures for all separately recognized        servicing assets and liabilities. SFAS No. 156 is effective for        transactions entered into after the beginning of the first fiscal year        that begins after September 15, 2006. The implementation of this        standard did not have a material impact on the Company's financial        position, results of operations, or cash flows.

In September 2006, the FASB issued SFAS No. 157, "*Fair        Value Measurements,*" which provides a definition of fair value,        establishes a framework for measuring fair value and requires expanded        disclosures about fair value measurements. SFAS No. 157 is effective for        financial statements issued for fiscal years beginning after November        15, 2007 and interim periods within those fiscal years. The provisions        of SFAS No. 157 should be applied prospectively. Management is assessing        the potential impact on its financial condition and results of        operations.

In September 2006, the FASB issued SFAS No. 158, "*Employers'        Accounting for Defined Benefit Pension and Other Postretirement Plans,"*        which amends SFAS No. 87, "*Employers' Accounting for Pensions,"*        SFAS No. 88, "*Employers' Accounting**for Settlements and        Curtailments of Defined Benefit Plans and for Termination Benefits,"*        SFAS No. 106, "*Employers' Accounting for Postretirement Benefits        Other Than Pensions,"* and SFAS No. 132R, "*Employers'
Disclosures about Pensions and Other Postretirement        Benefits (revised 2003)." This statement requires companies to        recognize an asset or liability for the overfunded or underfunded status        of their benefit plans in their financial statements. SFAS No. 158 also        requires the measurement date for plan assets and liabilities to        coincide with the sponsor's year end. The standard provides two        transition alternatives related to the change in measurement date        provisions. The recognition of an asset and liability related to the        funded status provision is effective for fiscal years ending after        December 15, 2006 and the change in measurement date provisions is        effective for fiscal years ending after December 15, 2008. This        pronouncement has no effect on the Company at this time.

 
**BEESTON ENTERPRISESLTD.

(A PRE-EXPLORATIONSTAGE COMPANY)

NOTES TO CONDENSEDFINANCIAL STATEMENTS (CONTINUED)

MARCH 31, 2007 AND 2006 (UNAUDITED)

NOTE 3-**PROVISION FOR    INCOME TAXES**
The Company accounts for income taxes using the liability method. 

At March 31, 2007 and 2006 deferred tax assets consist of the        following:

At March 31, 2007 and 2006 the Company had accumulated deficits of        $223,499 and $103,418, respectively, during the pre-exploration stage to        offset future taxable income through 2021. The Company has established a        valuation allowance equal to the amount of the deferred tax asset due to        the uncertainty of utilization of the operating losses in future        periods.
**NOTE 4 - NOTES PAYABLE TO STOCKHOLDERS**
The Company has borrowed funds for working capital purposes on notes        payable to stockholders of the Company. The notes are payable on demand        without interest. 

Interest on these notes is imputed currently at the rate of 6% per        annum as additions to interest expense and contributed capital.
**NOTE 5 -**PURCHASE OF MINERAL CLAIMS
On September 12, 2006 the Company purchased        speculative mineral claims in Canada for $50,000CAD. The expense was        recognized as $44,811USD. The Company is obligated to pay any fees and        assessments to maintain the claims. A payment of $1,355CAD on March 9,        2007 to maintain tenure was recognized as $1,163USD. The Company is        obligated to pay the seller a royalty of 2% of net smelter returns. The        royalty may be reduced to 1% by payment of $500,000CAD or eliminated by        payment of $1,000,000CAD.

On December 15, 2006 the Company made an initial        payment of $5,000CAD to acquire an option to purchase an interest in        three additional speculative claims. The Company can acquire a 50%        interest in the three mineral properties by paying $45,000CAD on or        before January 31, 2007 plus carrying out a $200,000CAD exploration and        development program by December 15, 2007. 

 
**BEESTON ENTERPRISESLTD.

(A PRE-EXPLORATIONSTAGE COMPANY)

NOTES TO CONDENSEDFINANCIAL STATEMENTS (CONTINUED)

MARCH 31, 2007 AND 2006 (UNAUDITED)

 

NOTE 5 -**PURCHASE OF    MINERAL CLAIMS (CONTINUED)**
The Company could also acquire an additional 10%        interest in the claims by carrying out an additional $250,000CAD        exploration and development program by December 15, 2008. In addition,        upon the Company acquiring a 50% interest in the mineral properties,        either party can require the other party to enter into a joint venture        for the further exploration and development of its mineral properties.        The Company paid the cash portion of the option purchase price of        $45,000CAD on January 29, 2007, recognized as $38,561USD.
**NOTE 6 -**SALE OF MINERAL RIGHTS
On January 18, 2007 the Company entered into an agreement to grant an        option giving the optionee the right to acquire one of the mining claims        comprising its mineral property rights upon the payment of $20,000USD,        payable at the time of entering into the agreement, and the performance        of a program of development and exploration on the mineral property        totaling $175,000CAD over a four-year period. Upon exercise of the        option to purchase the buyer will assume the 2% royalty of net smelter        returns payable to the original seller of the claims to the Company and        will receive the payout right of $1,000,000CAD. Additionally, the buyer        will assume a 2% royalty obligation to the Company, based on net smelter        returns, with a payout of $2,000,000CAD.
**NOTE 7 -**STOCKHOLDERS' EQUITY****Common Stock

As of March 31, 2007, the Company has 100,000,000        shares of common stock authorized and 58,250,00 issued and outstanding.

The following details the stock transactions for the        Company:

On September 9, 1999 the Company sold 1,700,000        shares of its common stock at $.001 per share for $1,700. The proceeds        were used for working capital.

On December 30, 2002, the Company issued 3,375,000        shares of its common stock at $.001 per share for $33,750 cash. The net        proceeds of the sale were to be used for working capital and to develop        medical diagnostic imaging services. 

On December 20, 2004, the Company completed the sale        of 750,000 shares at $.10 per share for $75,000 for further working        capital and to fund operations.

On July 17, 2006 the Company authorized a 10 for 1        forward split effective August 1, 2006 for stockholders of record July        31, 2006. The 5,825,000 pre-split shares became 58,250,000 shares issued        and outstanding.

 
**BEESTON ENTERPRISESLTD.

(A PRE-EXPLORATIONSTAGE COMPANY)

NOTES TO CONDENSEDFINANCIAL STATEMENTS (CONTINUED)

 

MARCH 31, 2007 AND 2006 (UNAUDITED)
**NOTE 7 -**STOCKHOLDERS'    EQUITY (CONTINUED)****Common Stock (Continued)**
The Company's stock has no readily determinable        market price and has been valued by the Company at par value, which        estimates fair value.

During the quarter ending March 31, 2007, interest imputed on notes        payable forgiven by the stockholder of $1,423 was credited to additional        paid-in capital, bringing the total of such interest forgiven to $3,722.
**NOTE 8-**GOING CONCERN**
The accompanying condensed financial statements have been prepared in        accordance with accounting principles generally accepted in the United        States of America, which contemplates continuation of the Company as a        going concern. The Company has had recurring operating deficits in the        past few years and has large accumulated deficits and is in the        pre-exploration stage and has no recurring operating revenues. These        items raise substantial doubt about the Company's ability to continue as        a going concern. 

In view of these matters, realization of the assets of the Company is        dependent upon the Company's ability to meet its financial requirements        and the success of future operations. 

These condensed financial statements do not include adjustments        relating to the recoverability and classification of recorded asset        amounts and classification of liabilities that might be necessary should        the Company be unable to continue in existence.
** 

 

 ********Item 2. Management's Discussion and Analysis or Plan ofOperation.**
Beeston is a pre-exploration stage company with nooperations, no revenue, limited financial backing and few assets. Beeston'sinitial plan of operation was to build a business providing medical diagnosticimaging services for individuals in Western Canada. Beeston's customers wouldhave been individuals who were prepared to pay for the services they receive, aswell as individual clients of the provincial medical insurance providers,workers' compensation boards, auto insurance carriers and specialty insuranceproviders. The Company believed at the time that there was an opportunity toprovide these services through private clinics that would supplement those beingprovided by a government funded and administered health service that wasconstantly operating under pressure to provide such services on a timely basis.Despite its efforts in this regard, Beeston was unable to implement thisbusiness plan. Beeston has also undergone management changes. A number of itsoriginal directors and officers are no longer with the Company, and Beeston iscurrently endeavoring to replace some of its personnel. As part of thisreorganization, the Board of Directors has decided to explore opportunities inareas other than those contained in the original business plan. 

The Company believes that the growing demand for theproduction of natural resources presents an area of opportunity for developingcompanies. Accordingly, in September, 2006, Beeston acquired a large tract ofmineral claims located in the Province of British Columbia, Canada, referred tocollectively as the "Ruth Lake Property", for the purpose of carrying outexploration and development on this mineral property. There is no guarantee oflocating a deposit of some mineral product that could result in a producingmine. However, the Company is of the opinion that the location of the miningproperty is such as to warrant its acquisition and for Beeston to undertake aprogram of exploration on the mineral property. 

In pursuit of other mining properties of interest in the samearea as our current mineral claim holdings, Beeston was able to enter intoanother agreement under which it was granted an option to acquire an interest incertain mineral claims, referred to collectively as the "Bluff Lake Property",that are proximate to our previously acquired Ruth Lake Property. Pursuant tothe terms of this Option Agreement, Beeston can obtain up to a sixty percent(60%) interest in these mineral claims through the payment of cash and theperformance of exploration work upon the optioned claims over a two year period.Upon our acquiring a minimum interest of fifty percent (50%) in the optionedmineral claims, either party to the option agreement may require participationof the other party in the further exploration and development of the optionedmineral claims pursuant to a joint venture. 

In addition to being near to our previously acquired mineralclaims, the optioned claims have also received a significant amount ofexploration work to date, the results of which have been made available to us.Based on the exploration work previously carried out on the optioned mineralclaims, management believes that these mineral claims are of sufficient merit towarrant a more advanced work program of exploration.

In its effort to further the exploration and development ofour large tract of acquired mineral claims, Beeston will also continue to reviewthe possibility of participating in some form of joint venture or optionarrangement with other entities on a portion of our mineral claim holdings. As aresult, on January 18, 2007, Beeston entered into an agreement with a start upmining company under which we granted the company an option to acquire a mineralclaim from our larger mineral claim holdings by the payment of cash and theperformance of a series of work programs over a period of four years. Uponacquisition of the mineral claim by the company, it will be required to pay acertain royalty to Beeston and the prior owner of the mineral claims based on apercentage of any net smelter returns derived from the mineral claim.

The mining industry in British Columbia is well regulated. Wewill be required to comply with all regulations, rules and directives ofgovernmental authorities and agencies applicable to the exploration of mineralsin Canada, generally, and in British Columbia specifically. The initial stage ofexploration can generally be carried out without any permitting or notificationto any government body or agency as it is deemed "low-disturbance/low-impact" bythe British Columbia Department of Energy, Mines and Petroleum Resources ("BCDM").In the more advanced stages of exploration involving mechanized trenching ordiamond drilling - a Plan of Operation will need to be filed with the BCDM. Thisplan will detail the extent, location and amount of surface disturbance for thetrenching and/or drilling. A bond will also have to be obtained in the amount ofthe cost of reclaiming the anticipated surface disturbance. Usually thereclamation process entails filling in and smoothing the surface of trenchingsites, clean up and removal of any work material, and seeding nativegrass/plants at the sites of any disturbance. In the event any trees larger thansix inches in diameter need to be cut down, a permit will also have to beobtained from the British Columbia Ministry of Forests. The cost of obtainingthe BCDM or Forestry permits is nominal (less than $100 CAD). The bond requiredby the BCMD is returned (with interest) upon proper clean up of the explorationsite. In the event that a mineral exploration program should evolve to the pointwhere its purpose is the determination of the existence of a commercially viablemineral deposit, various other government acts, regulation and rules come intoeffect. Neither of the exploration programs planned for our properties in 2007have any such purpose. All exploration activity in British Columbia must becarried out in compliance with the Health, Safety and Reclamation Code for Minesin British Columbia.

In the quest for copper-gold mineralization, potassium andmagnetic alteration is commonly used as exploration vectors. In regard to theBluff Lake Property and the Ruth Lake Property, an airborne radiometric andmagnetic geophysical survey was recently completed over the area where theseproperties are located under a partnership program involving a number of theexploration companies having mineral properties in the area, Geological Surveyof Canada and Geoscience B.C. The results of this survey have been given to theparticipating exploration companies and will be released to the general publicin April, 2007. The survey results for the Bluff Lake Property were madeavailable to us by Candorado, who was one of the participating explorationcompanies.

Although the final interpretation is yet to be made byCandorado, a preliminary review shows several potassium anomalies, which may beindicative of potassium alteration. On the southern portion of the Bluff LakeProperty, fracture controlled potassic alteration and copper mineralization havebeen noted. Other copper showings exist elsewhere on the property. Previousmineral explorations in this area have also delineated areas of anomalous copperin soils in the property. However, no significant amount of drilling has beendone. We have recently retained the services of Warner Gruenwald, P. Geo. toprovide us with an interpretation of the existing geological information on theBluff Lake Property and recommendations for further exploration of the property.We will then use Mr. Gruenwald's report to develop our planned $200,000exploration program of the Bluff Lake Property for the coming summer, which weanticipate will include both trenching and drilling. We intend to carry out anexploration work program of $200,000 CAD on the Bluff Lake Property during thesummer of 2007. Completion of such an exploration work program would result inour acquiring a 50% interest in the Bluff Lake Property. At such time as we areable to acquire such interest, our directors, in consultation with ourGeologist, will determine whether or not to proceed with an additionalexploration program of $250,000 CAD in the following year. To the extent thatsuch additional work is recommended and we are able to complete the additionalexploration program in 2008, we would acquire an additional 10% interest in theBluff Lake Property. We would then have a 60% interest in the Bluff LakeProperty. Notwithstanding any decision to proceed with the additionalexploration, if we are able to complete our initial exploration program of$200,000 CAD on the Bluff Lake Property, and our directors, in consultation withour Geologist, recommend further exploration, we also have the right under theOption Agreement with Candorado to require Candorado to enter into a jointventure with us for the purpose of continuing exploration on the Bluff LakeProperty jointly. Candorado also has the same right, under our Option Agreementwith it, to require us to participate in further exploration of the Bluff LakeProperty as part of a joint venture.

The Ruth Lake Property has not received as much explorationas the Bluff Lake Property. What prior exploration has taken place on or nearthis property has provided indications that the area has the potential to host acopper-gold deposit or a molybdenite deposit. We have had Mr. Marvin Mitchell,P. Eng., prepare a preliminary report on the Ruth Lake Property to provide uswith a basis for further exploration of this large tract of mineral claims. As aresult of the limited amount of exploration work preformed in this area, Mr.Mitchell has recommended an initial exploration program of $50,000 CAD involvingthe taking of soil geochemical samples on a regional grid with fill in sampleswhere indicated by anomalous values. These samples would then be assayed forvarious elements and the results would provide a basis for a more concentratedexploration program within the property. Also, the result of the previousmentioned airborne radiometric and magnetic geophysical survey of the Ruth LakeProperty will be released to the general public in April, 2007. At which time wewill also have a geologist review the survey and provide us with aninterpretation of the results. These results could affect the nature and extentof our initial exploration program planned for the Ruth Lake Property.

As the owner of the mineral claims comprising the Ruth LakeProperty, we have the exclusive right to the minerals contained within thesurface boundaries and continuing vertically down, and the right to explore,develop and mine the mineral claims for such minerals. These rights granted toowners of mineral claims are obtained as a form of tenure. To maintain ourtenure in good standing, a prescribed dollar amount of exploration anddevelopment work must be performed and an assessment report detailing suchexploration and development filed with the Mineral Titles Office annually. Acash payment of the prescribed dollar amount of exploration and development workmay be made in lieu of performing such exploration and development work. In thecase of our option to acquire our interest in the claims comprising the BluffLake Property, we have the same rights as Candorado, the owner of these claims.Under the terms of our Option Agreement with Candorado, we are obligated tomaintain all of the mineral claims comprising the Bluff Lake Property in goodstanding. 

The annual dollar value of the exploration and developmentwork required to be undertaken on a recorded claim in British Columbia is $4.00CAD per hectare in years 1 through 3, followed by an $8.00 CAD per hectare peryear fee thereafter. It is our intent to file assessment reports based on theexploration work we plan to carry out on our mineral properties in 2007. Thecost of these exploration programs will more than cover the annual assessmentfees for all of our interest in mineral properties.

The terrain in the area in which our mineral properties arelocated is well forested with rolling hills, and elevations ranging from915-1525 meters. The climate is generally dry with a warm summer and a coldwinter. Precipitation ranges from 42-62 centimeters per year with up to 30centimeters occurring as snow. While some exploration work such as trenching anddrilling could be carried out all year long, generally, exploration in the areais limited to an eight month period running from April to October. We anticipateperforming our intended exploration programs during this eight month period.

Accommodations as well as supplies and equipment areavailable at the Towns of Lac La Hache or 100 Mile House. Electricity lines runup to the boundaries of the mineral properties, however, most power requirementscan be provided by the use of on site generators. Competition and unforeseenlimited sources of supplies and manpower in the industry could result inoccasional spot shortages of supplies, such as dynamite, and certain equipmentsuch as bulldozers, excavators and drilling equipment that we may need toconduct exploration as well as skilled manpower to conduct exploration. We havenot yet attempted to locate or negotiate with any suppliers of products,equipment or materials. At such time as our directors have approved anexploration program prepared by a consulting geologist, we will commence asearch for such manpower, products, equipment and materials. We anticipate wewill begin preparing for exploration under an approved program of work for eachof the Ruth Lake Property and the Bluff Lake Property in early spring, 2007. Itis our intention to carry out these exploration programs this summer, 2007,however, the timing of the conduct of work will depend on the availability ofthe resources needed to complete the exploration programs.

As our directors and officers have no professional trainingor technical credentials in the field of geology and specifically in the areasof exploring, developing and operating mining properties, we will have to retainthe services of various professionals and technicians in the mining industry toprovide such expertise. Accordingly, we have, and will continue to, retain theservices of geologists and engineers to advise and assist us in the explorationof our acquired interest in mineral claims. 

In order to cover the consulting costs for the preparation ofthe exploration programs we plan to carry out on each of the Ruth Lake Propertyand the Bluff Lake Property, the costs of conducting these exploration programs,plus general operating expenses, we will require funding of approximately$300,000 CAD for the next twelve month period. We intend to raise the requiredfunds by means of debt and/or equity funding. To date, our officers anddirectors have loaned us the funds necessary to acquire out interests in themineral properties and to cover our ongoing operating expenses. Our President,Brian Smith, is prepared to provide additional loans to us; however, we willalso pursue the sale of additional shares in the company under one or moreprivate placements. We will also pursue the sale and/or optioning of a portionof the numerous mineral tenures that comprise the Ruth Lake Property. The saleor optioning of a portion of our mineral tenures will not only provide us withoperating funds, but would also provide for the further exploration anddevelopment of these mineral tenures.

It is our belief that we will be able to obtain the necessaryfunding to proceed with our planned exploration programs this year. However, tothe extent we are unable to acquire the required funds; we will amend or delaythe exploration activity accordingly.

Beeston currently rents office space at Beeston's businessaddress of #200-1687 West Broadway, Vancouver, British Columbia. These premises,comprising approximately 150 sq. ft. within an integrated office service, arerented from American Investments Ltd., an unaffiliated corporation, at a rent of$158 per month as a monthly lease. Beeston has also acquired various computerand computer related equipment and furniture for use in performing ongoingadministrative tasks. These current facilities will be sufficient for Beeston'scurrent operations up until the time Beeston is able to establish a miningoperation. 

As of March 31, 2007, all of its officers and directors haveprovided a total of $101,530 in funding to Beeston in the form of variousnon-interest demand loans. Beeston has no agreements with any of its officersand directors for the provision of additional funding.****
 
**Item 3. Controls and Procedures.**
On March 31, 2007, Beeston carried out an evaluation of theeffectiveness of the Company's disclosure controls and procedures (as defined byRule 13-15(e) under the Securities Exchange Act of 1934) under the supervisionand with the participation of Beeston's Chief Executive Officer and ChiefFinancial Officer. Based on and as of the date of such evaluation, theaforementioned officers have concluded that Beeston's disclosure controls andprocedures were effective.

Beeston also maintains a system of internal accountingcontrols that is designed to provide assurance that assets are safeguarded andthat transactions are executed in accordance with management's authorization andproperly recorded. This system is continually reviewed and is augmented bywritten policies and procedures, the careful selection and training of qualifiedpersonnel and an internal audit program to monitor its effectiveness. 

There were no significant changes in Beeston's internal controls or in otherfactors that could significantly affect these controls from December, 31, 2006to March 31, 2007. There were no significant deficiencies or materialweaknesses, and therefore there were no corrective actions taken. It should benoted that any system of controls, however well designed and operated, canprovide only reasonable, and not absolute, assurance that the objectives of thesystem are met. In addition, the design of any control system is based in partupon certain assumptions about the likelihood of future events. Because of theseand other inherent limitations of control systems, there can be no assurancethat any design will succeed in achieving its stated goals under all potentialfuture conditions, regardless of how remote.

 
**PART II -- OTHER INFORMATION 

Item 6. Exhibits**
Exhibits:
Exhibit No.DocumentLocation3.1Articles of    IncorporationPreviously Filed3.2Amendment to    ArticlesPreviously Filed3.3BylawsPreviously Filed31Rule    13a-41(a)/15d-14(a) CertificatesIncluded32Section 1350    CertificationsIncluded
 

 
**SIGNATURES**
In accordance with the requirements of the Exchange Act, theregistrant caused this report to be signed on its behalf by the undersigned,thereunto duly authorized. 
** 

BEESTON ENTERPRISES LTD.

 

 

May 14, 2007                                                          ***/s/ Brian Smith                                   ***

Date                                                                        BRIAN SMITH, PRESIDENT******************************************* |
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