UNIVERSAL FLIRTS, CORP.
                            FINANCIAL CODE OF ETHICS

As a public company, it is of critical importance that Universal Flirts, Corp.
("Universal Flirts") filings with the Securities and Exchange Commission be
accurate and timely. Depending on their position with Universal Flirts,
employees may be called upon to provide information to assure that Capital
Ventures' public reports are complete, fair, and understandable. Capital
Ventures expects all of its employees to take this responsibility seriously and
to provide prompt and accurate answers to inquiries related to Universal Flirts'
public disclosure requirements.

Universal Flirts' Finance Department bears a special responsibility for
promoting integrity throughout Universal Flirts, with responsibilities to
stakeholders both inside and outside of Universal Flirts. The Chief Executive
Officer (CEO), Chief Financial Officer (CFO), and Finance Department personnel
have a special role both to adhere to the principles of integrity and also to
ensure that a culture exists throughout Universal Flirts as a whole that ensures
the fair and timely reporting of Universal Flirts' financial results and
conditions. Because of this special role, the CEO, CFO, and all members of
Universal Flirts' Finance Department are bound by Universal Flirts' Financial
Code of Ethics, and by accepting the Financial Code of Ethics, each agrees that
they will:

-    Act with honesty and integrity, avoiding actual or actual conflicts of
     interest in personal and professional relationships.

-    Provide information that is accurate, complete, objective, relevant, timely
     and understandable to ensure full, fair, accurate, timely, and
     understandable disclosure in the reports and documents that Capital
     Ventures files with, or submits to, government agencies and in other public
     communications.

-    Comply with the rules and regulations of federal, state and local
     governments, and other appropriate private and public regulatory agencies.

-    Act in good faith, responsibly, with due care, competence and diligence,
     without misrepresenting material facts or allowing one's independent
     judgment to be subordinated.

-    Respect the confidentiality of information acquired in the course of one's
     work, except when authorized or otherwise legally obligated to disclose.
     Confidential information acquired in the course of one's work will not be
     used for personal advantage.

-    Share job knowledge and maintain skills important and relevant to
     stakeholders needs.

-    Proactively promote and be an example of ethical behavior as a responsible
     partner among peers, in the work environment and in the community.

-    Achieve responsible use of, and control over, all Universal Flirts assets
     and resources employed by, or entrusted to yourself, and your department.

-    Receive the full and active support and cooperation of Universal Flirts'
     Officers, Sr. Staff, and all employees in the adherence to this Financial
     Code of Ethics.

-    Promptly report to the CEO or CFO any conduct believed to be in violation
     of law or business ethics or in violation of any provision of this Code of
     Ethics, including any transaction or relationship that reasonably could be
     expected to give rise to such a conflict. Further, to promptly report to
     the Chair of Source Atlantic's Audit Committee such conduct if by the CEO
     or CFO or if they fail to correct such conduct by others in a reasonable
     period of time.