U.S. Securities and Exchange Commission
                             Washington, D.C. 20549

                                   FORM 10-KSB
(Mark One)

|X|  ANNUAL REPORT UNDER SECTION 13 OR 15(d) OF THE  SECURITIES  EXCHANGE ACT OF
     1934
                                       For the fiscal year ended March 31, 2006.


|_|  TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES  EXCHANGE ACT
     OF 1934

                             For the transition period ________ from to ________
                             Commission file number_____________________________


                          SENIOR OPTICIAN SERVICE, INC.
-------------------------------------------------------------------------------
                 (Name of Small Business Issuer in its Charter)


           Minnesota                                      41-1954595
-----------------------------------            ---------------------------------
   (State of Incorporation)                    (IRS Employer Identification No.)

18610 East 32nd Ave., Greenacres, WA                        55410
----------------------------------------                  ----------
(Address of principal executive offices)                  (Zip Code)


Issuer's telephone number, (   509   )      891       -          8373
                           -----------  -------------   -----------------------


Securities Registered Pursuant of Section 12(b) of the Act: None

Securities Registered Pursuant of Section 12(g) of the Act: Common Stock, $0.001
Par Value

Check  whether the issuer (1) filed all reports  required to be filed by Section
13 or 15(d) of the  Securities  Exchange  Act of 1934  during the  preceding  12
months (or for 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 [ ]

Check if there is no disclosure of delinquent  filers in response to Item 405 of
Regulation S-B in this form, and no disclosure will be contained, to the best of
registrant's   knowledge,   in  definitive   proxy  or  information   statements
incorporated  by reference  in Part III of this Form 10-KSB or any  amendment of
this Form 10-KSB. [ ]

Indicate by check mark whether the  registrant is a shell company (as defined by
Rule 12b-2of the Exchange Act. Yes X  No
                                  ---   ---

The issuer had operating revenues of $-0-for the year ended March 31, 2006.

The Exhibit Index appears on page 16.

As of March 31, 2006,  there were 5,854,000  shares of the issuer's common stock
outstanding.  The  aggregate  market value of the shares of the issuer's  voting
stock held by  non-affiliates  was $42,700  based on the low bid price March 31,
2006 as quoted on the OTC Electronic Bulletin Board. The sum excludes the shares


<PAGE>

held by officers,  directors,  and stockholders  whose ownership exceeded 10% of
the  outstanding  shares at March 31,  2006,  in that such persons may be deemed
affiliates  of the  Company.  This  determination  of  affiliate  status  is not
necessarily a conclusive determination for other purposes.


PART I.......................................................................

ITEM 1.  Business............................................................
ITEM 2.  Properties..........................................................
ITEM 3.  Legal Proceedings...................................................
ITEM 4.  Submission of Matters to vote of Security Holders...................

PART II......................................................................

ITEM 5.  Market for Common Equity and Related Stockholder Matters............
ITEM 6.  Management's Discussion and Analysis of Financial
             Condition and Results of Operations.............................
ITEM 7.  Financial Statements................................................
ITEM 8.  Changes In and Disagreements With Accounting and
             Financial Disclosure............................................
ITEM 8A. Controls and Procedures
PART III.....................................................................

ITEM 9.  Directors, Executive Officers, Promoters, and Control
           Persons: Compliance With Section 16(a) of the Exchange Act........
ITEM 10.  Executive Compensation.............................................
ITEM 11.  Security Ownership of Certain Beneficial Owners and Management.....
ITEM 12.  Certain Relationships and Related Transactions.....................

PART IV......................................................................

ITEM 13.  Exhibits and Reports on Form 8-K...................................
ITEM 14.  Principal Accountant Fees and Services.............................
SIGNATURES...................................................................
EXHIBIT INDEX................................................................





                                       2
<PAGE>

                                     PART I

Item 1.           Description of Business.

         (a)  Forward-looking  Statements.  Certain  statements  in this report,
including  statements in the following  discussion  which are not  statements of
historical  fact, are what are known as "forward looking  statements,"which  are
basically  statements about the future, and which for that reason,  involve risk
and uncertainty,  since no one can accurately predict the future.  Words such as
"plans," "intends," "will," "hopes," "seeks,"  "anticipates,"  "expects," "goal"
and "objective" often identify such forward looking statements,  but are not the
only indication that a statement is a forward  looking  statement.  Such forward
looking  statements  include statements of our plans and objectives with respect
to the present and, or future  operations of the Company,  and statements  which
express or imply that such present and, or future operations will or may produce
revenues,  income or profits. Numerous factors and future events could cause the
Company to change such plans and objectives,  or fail to successfully  implement
such plans or achieve  such  objectives,  or cause such  present  and, or future
operations to fail to produce revenues, income or profits. Therefore, the reader
is advised that the  following  discussion  should be considered in light of the
discussion of risks and other  factors  contained in this Form 10-KSB and in the
Company's other filings with the Securities and Exchange Commission, and that no
statements  contained in the following  discussion or in this Form 10-KSB should
be  construed  as a  guarantee  or  assurance  of future  performance  or future
results.

         (b) Business Development. Senior Optician Service, Inc., the "Company"

         was  incorporated  in the State of Minnesota on April 20, 1966 as Polar
Homes,  Inc. On October 2, 1968 the Company  changed its name to Polar  Campers,
Inc. On January 24, 1992, the Company  changed its name to Access Plus,  Inc. On
December  29, 1998,  the Company  changed its name to  Environmental  Protection
Corporation. On August 15, 2000, the company changed its name to Senior Optician
Service, Inc.

         (c)  Business  of  the  Issuer.  Senior  Optician  Service,  Inc.,  had
originally  planned to enter the  specialty eye wear  products  business.  These
plans  have been  suspended  due to lack of  financing  and  depressed  economic
conditions.  In the future, we may again focus our efforts on specialty eye wear
sales  and  services  for  senior  citizens.  Presently,  we  have  no  business
operations plans. We plan to maintain a "good standing" corporate entity status.
We  plan  to  keep  our  Securities  and  Exchange  Commission  periodic  report
obligations current. In the future, we may change our corporate domicile, or and
implement a stock option plan.

Item 2.           Description of Property.

         The Company has no property, either owned or leased, and maintains only
a mailing  address at 5928 York  Avenue,  South,  Edina,  Minnesota  55410.  The
Company does not anticipate the need for  maintaining  office  facilities at any
time in the foreseeable  future.  The Company pays no rent or other fees for the
use of the mailing  address as this office is used virtually  full-time by other
businesses  of the Company's  President.  It is likely that the Company will not
establish an office until it has completed a business  acquisition  transaction,
but it is not possible to predict what  arrangements  will actually be made with
respect to future office facilities.

Item 3.           Legal Proceedings.

         The  Company  is  not a  party  to  any  pending  or  threatened  legal
proceedings.

Item 4.           Submission of Matters to a Vote of Security Holders.

         No matter was submitted to a vote of the security holders,  through the
solicitation  of proxies or otherwise,  during the fourth  quarter of the fiscal
year covered by this report.

PART II

Item 5.           Market for Common Equity and Related Stockholder Matters.

(a)      Market Information.

         The Company's  common stock became  available for quotation on the NASD
Electronic  Bulletin Board on November 21, 2001 with the assigned trading symbol



                                       3
<PAGE>


SOSV. The trading  information has been provided by the National  Association of
Securities  Dealers  Composite Feed or other  qualified  inter-dealer  quotation
medium. Our high and low closing bid prices are as follows:

Quarter Ended                   High Bid                   Low Bid

March 31, 2006                  0.11                       0.05
December 31, 2005               0.15                       0.04
September 30, 2005              0.045                      0.045
June 30, 2005                   0.12                       0.12
March 31, 2005                  0.12                       0.11
December 31, 2004               0.11                       0.11
September 30, 2004              0.11                       0.10
June 30, 2004                   0.11                       0.11


(b)      Holders.

         The Company has  approximately  463 active  shareholders  of its common
stock holding 5,854,000 common shares.

(c)      Dividends.

         No dividends  have been  declared or paid to date and none are expected
to be paid in the forseeable  future.  There are no restrictions  imposed on the
Company which limit its ability to declare or pay dividends on its common stock.

(d)      Recent Sales of Unregistered Securities.

         On March 14, 2006, we issued three convertible promissory notes payable
to Gregory M. Wilson  representing  monies advanced to the Company during fiscal
years  2003,  2004 and 2005.  These  monies have been  carried on our  financial
statements as trade account payables. The payables were documented as promissory
notes for each year. The promissory note for 2003 totaled  $20,346.18.  The note
for 2004 totaled $24,385.92. The note for 2005 totaled $27,277.21. The notes are
convertible into common stock. We also issued a common stock purchase warrant to
Gregory M. Wilson for 800,000 common shares.  The forms of promissory  notes and
warrant were filed as Exhibits to a Current Report on Form 8-K filed on June 15,
2006.

Item 6.           Management's Discussion and Analysis or Plan of Operation.

         (a) Background:  Senior Optician Service, Inc. (formerly  Environmental
Protection  Corporation)  (Company) was initially incorporated on April 20, 1966
under  the laws of the State of  Minnesota  as Polar  Homes,  Inc.  The  Company
changed its  corporate  name to Polar  Campers,  Inc.  in 1968.  The Company was
originally  formed to "build,  manufacture,  sell, lease, own, buy and otherwise
deal with in mobile homes, campers,  trailers and any other equipment which from
time to time be decided upon; to own and otherwise deal with in real estate, and
to do all things  necessary and proper to accomplish said purposes." The Company
ceased  all  business  operations  during  1973 and  disposed  of all assets and
liabilities.  The Company has been dormant  since that time.  In August 1991, in
anticipation of a business  combination with another entity, the Company changed
its  corporate  name  to  Access  Plus,  Inc.  This  business   combination  was
unsuccessful  and was abandoned  due to lack of  regulatory  approval in January
1992. Concurrent with the abandonment of that proposed business combination, the
Company changed its corporate name to Environmental  Protection Corporation.  On
August 15,  2000,  the Company  changed its  corporate  name to Senior  Optician
Service, Inc.



                                       4
<PAGE>

         (b) Results of Operations, Liquidity and Capital Resources: The Company
has had no  significant  operations,  assets  or  liabilities  since  1973  and,
accordingly,  is fully  dependent  either future sales of securities or upon its
current  management and, or advances or loans from  significant  stockholders or
corporate  officers  to  provide  sufficient  working  capital to  preserve  the
integrity of the corporate entity.

         There  is no  assurance  that  the  Company  will  be  able  to  obtain
additional  funding  through the sales of  additional  securities  or, that such
funding,  if available,  will be obtained on terms favorable to or affordable by
the Company.  It is the intent of management  and  significant  stockholders  to
provide  sufficient  working  capital  necessary  to support  and  preserve  the
integrity of the corporate  entity.  However,  there is no legal  obligation for
either  management or  significant  stockholders  to provide  additional  future
funding.

         During  the  year  ended  March  31,  2006,  the  Company   incurred  a
comprehensive  net loss of approximately  $61,700 related to various general and
administrative  costs incurred in the support of the corporate entity and making
required periodic reports to the U. S. Securities and Exchange  Commission.  The
Company's  plan to enter  the  specialty  eye wear  products  business  has been
suspended.

         We will  need to  raise  capital  in  order to  commence  our  proposed
business  operations.  No  assurance  can be given that we will be able to raise
sufficient  capital to implement our proposed business  operations.  We have not
identified any specific future financing sources.  In the future, our efforts to
finance the Company may result in the  issuance of equity and debt  instruments.
This and other future financing activity,  if any, may result in the dilution of
shareholder  equity.  We expect to incur  financial  losses for the  foreseeable
future.

Item 7.           Financial Statements.

         The  required  financial  statements  are  included  in  this  document
starting at Page F-1.


Item 8.           Changes In and  Disagreements  With  Accountants on Accounting
                  and Financial Disclosure.

         There  have  been no  changes  or  disagreements  with  accountants  on
accounting or financial  disclosure  during the Company's two most recent fiscal
years.

Item 8A.  CONTROLS AND PROCEDURES.

(a)      Evaluation of Disclosure Controls and Procedures.

         As of the end of the reporting  period,  March 31, 2006, we carried out
an  evaluation,  under  the  supervision  and  with  the  participation  of  our
management, including the Company's Chairman and Chief Executive Officer and the
Chief Financial Officer, of the effectiveness of the design and operation of our
disclosure  controls and procedures pursuant to Rule 13a-15(e) of the Securities
Exchange  Act of 1934  (the  "Exchange  Act"),  which  disclosure  controls  and
procedures are designed to insure that information required to be disclosed by a
company  in the  reports  that it files  under  the  Exchange  Act is  recorded,
processed, summarized and reported within required time periods specified by the
SEC's rules and forms.  Based upon that  evaluation,  the Chairman and the Chief
Financial  Officer  concluded  that our  disclosure  controls and procedures are



                                       5
<PAGE>

effective  in timely  alerting  them to  material  information  relating  to the
Company required to be included in the Company's period SEC filings.

(b)      Changes in Internal Control.

         Subsequent   to  the  date  of  such   evaluation   as   described   in
subparagraph(a)above,  there were no changes in our  internal  controls or other
factors that could significantly affect these controls, including any corrective
action with regard to significant deficiencies and material weaknesses.

(c)      Limitations.

         Our management, including our Principal Executive Officer and Principal
Financial  Officer,  does not expect  that our  disclosure  controls or internal
controls over  financial  reporting  will prevent all errors or all instances of
fraud. A control system,  no matter how well designed and operated,  can provide
only reasonable,  not absolute,  assurance that the control system's  objectives
will be met. Further,  the design of a control system must reflect the fact that
there are resource constraints,  and the benefits of controls must be considered
relative to their  costs.  Because of the  inherent  limitations  in all control
systems,  no  evaluation  of controls can provide  absolute  assurance  that all
control  issues and  instances  of fraud,  if any,  within our company have been
detected.  These  inherent  limitations  include the realities that judgments in
decision-making  can be faulty,  and that breakdowns can occur because of simple
error or mistake.  Controls can also be  circumvented  by the individual acts of
some persons,  by collusion of two or more people, or by management  override of
the controls. The design of any system of controls is based in part upon certain
assumptions  about the  likelihood  of future  events,  and any  design  may not
succeed in achieving  its stated goals under all  potential  future  conditions.
Over time,  controls may become  inadequate  because of changes in conditions or
deterioration  in the degree of compliance with policies or procedures.  Because
of the inherent limitation of a cost-effective control system, misstatements due
to error or fraud may occur and not be detected.

Item 8B.   Other Information: None


                                    PART III

Item 9.           Directors,  Executive Officers, Promoters and Control Persons;
                  Compliance with Section 16(a) of the Exchange Act.

         The  following  table  sets forth the  officers  and  directors  of the
Company.

Name                       Position                            Age

Donald Hill                President, Director                 64

Sandra Hill                Secretary, Treasurer                58

Bradley Peterson           Vice President                      58

(a)      Identify Directors and Executive Officers.

         The Company has three directors,  Donald Hill,  Sandra Hill and Bradley
Peterson.


                                       6
<PAGE>

         Donald Hill is presently  employed as an optician at Southdale Optical,
Inc. He has worked in the optician  field since 1960.  Mr. Hill filed a petition
for personal bankruptcy in July 2003.

         Sandra Hill is a company  director,  secretary  and  treasurer.  She is
President  of  Friends of NANA,  a  non-profit  organization  formed to fund and
assist  families in the adoption of children from the FANA  orphanage in Bogota,
Columbia.

         Bradley  Peterson  is a  company  director  and Vice  President.  He is
President of Southdale Optical, Inc. located in Edina, Minnesota. He is a member
of the Minnesota  Optician  Society,  Optician Society of America,  Contact Lens
Society of America  and  American  Board of  Opticians.  He has been an optician
since 1980.

(b)      Identify  Significant   Employees.   The  Company  has  no  significant
         employees.

(c)      Family Relationships. Donald and Sandra Hill are husband and wife.

(d)      Involvement  in Certain Legal  Proceedings.  Except as set forth above,
         and to our best knowledge,  none of the Company's directors,  officers,
         promoters or control  persons,  if any, during the past five years was,
         to the best of the Company's knowledge:

1.       A  general  partner  or  executive  officer  of a  business  that had a
         bankruptcy  petition  filed by or  against it either at the time of the
         bankruptcy or within the two years before the bankruptcy;
2.       Convicted  in a  criminal  proceeding  or  been  subject  to a  pending
         criminal  proceeding  (excluding  traffic  violations  and other  minor
         offenses);
3.       Subject to any order,  judgement, or decree, not subsequently reversed,
         suspended  or  vacated,   of  any  court  of  competent   jurisdiction,
         permanently or temporarily enjoining,  barring, suspending or otherwise
         limiting his or her involvement in any type of business,  securities or
         banking activities; and
4.       Found by a court of competent  jurisdiction  (in a civil  action),  the
         Securities  and Exchange  Commission or the Commodity  Futures  Trading
         Commission  to  have   violated  a  federal  or  state   securities  or
         commodities law, and the judgement has not been reversed,  suspended or
         vacated.

Compliance with Section 16(a) of the Securities Exchange Act of 1934

         Section  16(a) of the  Securities  Exchange  Act of 1934  requires  the
Company's directors and executive officers, and persons who own more than 10% of
the Company's Common Stock, to file with the Securities and Exchange  Commission
initial  reports of  beneficial  ownership  and reports of changes in beneficial
ownership of Common Stock of the Company.  Officers,  directors and greater than
10%  shareholders  are required by the  Securities  and Exchange  Commission  to
furnish the Company  with copies of all section  16(a)  reports  they file.  The
Company  believes  that during the fiscal year ended March 31, 2006,  no Section
16(a) filings were made by executive  officers,  directors and beneficial owners
of more than 10%of its Common Stock.

Code of Ethical Conduct

         On June 11, 2003,  our board of  directors  adopted our code of ethical
conduct  that  applies to all of our  employees  and  directors,  including  our
principal executive officer,  principal financial officer,  principal accounting
officer or controller, and persons performing similar functions.


                                       7
<PAGE>

         We believe the  adoption of our Code of Ethical  Conduct is  consistent
with the requirements of the Sarbanes-Oxley Act of 2002.

         Our Code of Ethical  Conduct is  designed  to deter  wrongdoing  and to
promote:

         o        Honest and ethical conduct,  including the ethical handling of
                  actual or apparent  conflicts of interest between personal and
                  professional relationships;
         o        Full, fair, accurate,  timely and understandable disclosure in
                  reports and documents that we file or submit to the Securities
                  & Exchange Commission and in other public  communications made
                  by us;
         o        Compliance  with  applicable   governmental  laws,  rules  and
                  regulations,
         o        The prompt  internal  reporting  to an  appropriate  person or
                  persons  indentified  in the code of violations of our Code of
                  Ethical Conduct; and
         o        Accountability for adherence to the Code.

Item 10.          Executive Compensation.

         The Company has three executive  officers.  No executive  officers have
been paid any  compensation.  The company does not have an employee stock option
plan and has granted no other form of  compensation  to its executive  officers.
The  Company  does not have a written  employment  contract  with its  executive
officers.

         Currently,  management oversight of the Company requires less than four
(4) hours per  quarter.  Accordingly,  no officer or director  has  received any
compensation from the Company. Until the Company acquires additional capital, it
is not anticipated that any officer or director will receive  compensation  from
the Company other than  reimbursement  for  out-of-pocket  expenses  incurred on
behalf of the Company.

         The Company has no stock option, retirement, pension, or profit-sharing
programs  for the benefit of  directors,  officers or other  employees,  but the
Board of Directors  may  recommend  adoption of one or more such programs in the
future.

Item 11.          Security   Ownership   of   Certain   Beneficial   Owners  and
                  Management.

         Table 1 lists the persons who are known to the Company to be the owners
of more than five  percent  of the  Company's  equity  shares  according  to the
stockholder list provided by the Company's transfer agent as of March 31, 2004.

(a)      Beneficial Ownership of more than 5%.

         Table 1.

      (1)               (2)                        (3)                   (4)
Title of Class    Name and Address          Amount and Nature         Percent of
                                                                        Class

Common             Donald Hill                  5,000,000               85.4%

(b)      Security Ownership of Management.

Common             Donald Hill                  5,000,000               85.4%





                                       8
<PAGE>

Officers and Directors as Group*                5,000,000               85.4%

* Donald Hill, Director, President

(c)      Changes in Control.  On June 12, 2006, Mr. Hill sold  4,900,000  common
         shares to Kaniksu  Financial  Services,  LLC. A current  report on this
         transaction was filed on Form 8-K June 15, 2006.

Item 12.          Certain Relationships and Related Transactions.

(a)      Transactions with Management and Others.

         No member of management,  executive  officer,  director,  nominee for a
director  or  security  holder  who is known to the  Company to own of record or
beneficially  more  than  five  percent  of any  class of the  Company's  voting
securities,  nor any  member of the  immediate  family  of any of the  foregoing
persons,  has had any direct or indirect material interest in any transaction to
which the Company was or is to be a party.

(b)      Certain Business Relationships.

         No  director  or nominee  for  director  is or has been  related to any
person who has been a party to any transaction with the Company.

(c)      Indebtedness of Management.

         No member of the  Company's  management  is or has been indebted to the
Company since the beginning of the Company's last fiscal year.

(d)      Transactions with Promoters.

         The  Company's  promoters,  if any,  have  not  received,  directly  or
indirectly, anything of value from the Company, nor are they entitled to receive
anything of value from the Company.

                                     PART IV

Item 13.          Exhibits.

         (a) Exhibits

         *10.0    Form of Promissory Note
         *10.1    Common Stock Warrant
         *10.2    Stock Sale Agreement
         31       Chief Executive  Officer-Section 302 Certification pursuant to
                  Sarbanes- Oxley Act.
         32       Chief Executive  Officer-Section 906 Certification pursuant to
                  Sarbanes-Oxley Act.

* Previously filed Form 8-K June 15, 2006.



                                       9
<PAGE>

ITEM 14.  Principal Accountant Fees and Services.

The Company paid or accrued the  following  fees in each of the prior two fiscal
years to its principal accountant, S. W. Hatfield, CPA of Dallas, Texas

                                                Year ended      Year ended
                                                March 31        March 31,
                                                2005            2006

                     Audit fees                 $3,380          $3,920
                     Audit-related fees           --              --
                     Tax fees                     --              --
                     All other fees               --              --
                     Totals                     $3,380          $3,920

The Company has no formal  audit  committee.  However,  as defined in  Sarbanes-
Oxley Act of 2002, the entire Board of Directors is the Company's  defacto audit
committee.

In discharging its oversight  responsibility as to the audit process,  the Board
obtained from the independent auditors a formal written statement describing all
relationships  between  the  auditors  and the  Company  that  might bear on the
auditors'  independence as required by Independence Standards Board Standard No.
1,  "Independence  Discussions with Audit  Committees." The Board discussed with
the  auditors  any   relationships   that  may  impact  their   objectivity  and
independence,  including fees for non-audit services, and satisfied itself as to
the  auditors'  independence.  The Board also  discussed  with  management,  the
internal  auditors and the independent  auditors the quality and adequacy of the
Company's  internal controls.  The Board reviewed with the independent  auditors
their management letter on internal controls, if one was issued by the Company's
auditors.

The Board  discussed  and  reviewed  with the  independent  auditors all matters
required to be discussed by auditing standards  generally accepted in the United
States of America,  including those described in Statement on Auditing Standards
No. 61, as amended, "Communication with Audit Committees".

The Board reviewed the audited financial statements of the Company as of and for
the year ended January 31, 2004 and 2003,  with  management and the  independent
auditors. Management has the sole ultimate responsibility for the preparation of
the Company's financial  statements and the independent auditors have the
responsibility for their examination of those statements.

Based  on the  above-mentioned  review  and  discussions  with  the  independent
auditors and management,  the Board of Directors  approved the Company's audited
consolidated  financial  statements and recommended that they be included in its
Annual Report on Form 10-KSB for the year ended March 31, 2005,  for filing with
the Securities and Exchange Commission.

The Company's  principal  accountant,  S. W.  Hatfield,  CPA, did not engage any
other  persons  or  firms  other  than  the  principal  accountant's  full-time,
permanent employees.



                                       10
<PAGE>

SIGNATURES

Pursuant to the  requirements of Section 13 or 15(d) of the Securities  Exchange
Act of 1934,  the  registrant  has duly  caused  this report to be signed on its
behalf by the undersigned thereunto duly authorized.


Dated: June 15, 2006

Senior Optician Service, Inc.


/s/ Donald Hill
--------------------------
By: Donald Hill
Title: President


         In accordance  with the Exchange Act, this report has been signed below
by the following  persons on behalf of the  Registrant and in the capacities and
on the dates indicated.


/s/ Donald Hill                                                    June 15, 2006
--------------------------
By: Donald Hill
Title: President, Director







                                       11
<PAGE>

                          SENIOR OPTICIAN SERVICE, INC.

                                    CONTENTS


                                                                            Page
                                                                            ----

Report of Registered Independent Certified Public Accounting Firm           F-2

Financial Statements

   Balance Sheets
     as of March 31, 2006 and 2005                                          F-3

   Statements of Operations and Comprehensive Loss
     for the years ended March 31, 2006 and 2005                            F-4

   Statement of Changes in Shareholders' Deficit
     for the years ended March 31, 2006 and 2005                            F-5

   Statements of Cash Flows
     for the year ended March 31, 2006 and 2005                             F-6

   Notes to Financial Statements                                            F-7













                                                                             F-1

<PAGE>

                        LETTERHEAD OF S. W. HATFIELD, CPA
                        ---------------------------------


        REPORT OF REGISTERED INDEPENDENT CERTIFIED PUBLIC ACCOUNTING FIRM
        -----------------------------------------------------------------



Board of Directors and Stockholders
Senior Optician Service, Inc.

We have audited the accompanying balance sheets of Senior Optician Service, Inc.
(a Minnesota corporation) as of March 31, 2006 and 2005,  respectively,  and the
related   statements  of  operations   and   comprehensive   loss,   changes  in
shareholders'  equity and cash  flows for the each of the two years then  ended,
respectively. These financial statements are the responsibility of the Company's
management.  Our  responsibility  is to express  an  opinion on these  financial
statements based on our audits.

We conducted  our audit in accordance  with the standards of the Public  Company
Accounting Oversight Board (United States). Those standards require that we plan
and perform the audit to obtain reasonable assurance about whether the financial
statements  are free of material  misstatement.  The Company is not  required to
have,  nor were we engaged to perform,  an audit of its  internal  control  over
financial reporting.  Our audit included  consideration of internal control over
financial  reporting  as  a  basis  for  designing  audit  procedures  that  are
appropriate  in the  circumstances,  but not for the  purpose of  expressing  an
opinion on the  effectiveness  of the Company's  internal control over financial
reporting.  Accordingly,  we express  no such  opinion.  An audit also  includes
examining,  on a test basis,  evidence supporting the amounts and disclosures in
the  financial  statements.  An audit also  includes  assessing  the  accounting
principles  used  and  significant  estimates  made  by  management,  as well as
evaluating the overall  financial  statement  presentation.  We believe that our
audits provide a reasonable basis for our opinion.

In our opinion,  the financial  statements  referred to above present fairly, in
all material respects,  the financial position of Senior Optician Service,  Inc.
as of March 31, 2006 and 2005,  respectively,  and the results of operations and
cash flows for each of the two years then  ended,  respectively,  in  conformity
with accounting principles generally accepted in the United States of America.

The  accompanying  financial  statements  have been  prepared  assuming that the
Company  will  continue  as a  going  concern.  As  discussed  in  Note C to the
financial statements, the Company has no viable operations or significant assets
and is dependent upon  significant  shareholders to provide  sufficient  working
capital to maintain the integrity of the corporate entity.  These  circumstances
create  substantial  doubt  about the  Company's  ability to continue as a going
concern and are discussed in Note C. The financial statements do not contain any
adjustments that might result from the outcome of these uncertainties.



                                                        /s/ S. W. Hatfield, CPA
                                                       -------------------------
                                                       S. W. HATFIELD, CPA
Dallas, Texas
June 13, 2006



                                                                             F-2

<PAGE>
<TABLE>
<CAPTION>

                          SENIOR OPTICIAN SERVICE, INC.
                                 BALANCE SHEETS
                             March 31, 2006 and 2005


                                                              March 31,    March 31,
                                                                 2006         2005
                                                              ---------    ---------
<S>                                                           <C>          <C>
                                     ASSETS
                                     ------
Current Assets
   Cash in bank                                               $    --      $    --
                                                              ---------    ---------

Total Assets                                                  $    --      $    --
                                                              =========    =========



                      LIABILITIES AND SHAREHOLDERS' DEFICIT
                      -------------------------------------

Current Liabilities
   Notes payable                                              $  72,010    $    --
   Accounts payable - trade                                       8,068       51,543
   Accrued interest payable                                         402         --
                                                              ---------    ---------

     Total Liabilities                                           80,480       51,543
                                                              ---------    ---------


Shareholders' Deficit
   Common stock - $0.001 par value
     100,000,000 shares authorized
     5,854,000 shares issued and outstanding, respectively        5,854        5,854
   Deferred compensation                                         32,800         --
   Additional paid-in capital                                   373,102      373,102
   Accumulated deficit                                         (492,236)    (430,499)
                                                              ---------    ---------

   Total Shareholders' Deficit                                  (80,480)     (51,543)
                                                              ---------    ---------

Total Liabilities and Shareholders' Deficit                   $    --      $    --
                                                              =========    =========
</TABLE>



The accompanying notes are an integral part of these financial statements.
                                                                             F-3


<PAGE>

                          SENIOR OPTICIAN SERVICE, INC.
                 STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS
                       Years ended March 31, 2006 and 2005


                                                     Year ended     Year ended
                                                      March 31,      March 31,
                                                        2006           2005
                                                     -----------    -----------

Revenues                                             $      --      $      --
                                                     -----------    -----------

Expenses
   Consulting and professional fees                       26,420         20,763
   General and administrative expenses                     2,115          2,543
   Interest expense                                          402           --
   Depreciation and amortization                            --             --
   Compensation expense related to issued warrants        32,800           --
                                                     -----------    -----------

     Total operating expenses                             61,737         23,306
                                                     -----------    -----------

Loss from Operations                                     (61,737)       (23,306)

Provision for Income Taxes                                  --             --
                                                     -----------    -----------

Net Loss                                                 (61,737)       (23,306)

Other comprehensive income                                  --             --
                                                     -----------    -----------

Comprehensive Loss                                   $   (61,737)   $   (23,306)
                                                     ===========    ===========

Net loss per weighted-average share
   of common stock outstanding, computed
   on Net Loss - basic and fully diluted             $     (0.01)           nil
                                                     ===========    ===========

Weighted-average number of shares
   of common stock outstanding -
   basic and fully diluted                             5,854,000      5,854,000
                                                     ===========    ===========




The accompanying notes are an integral part of these financial statements.
                                                                             F-4

<PAGE>
<TABLE>
<CAPTION>

                          SENIOR OPTICIAN SERVICE, INC.
                  STATEMENT OF CHANGES IN SHAREHOLDERS' DEFICIT
                       Years ended March 31, 2006 and 2005


                               Common Stock            Additional
                        ---------------------------     paid-in        Deferred     Accumulated
                           Shares         Amount        capital      compensation     deficit          Total
                        ------------   ------------   ------------   ------------   ------------    ------------
<S>                     <C>            <C>            <C>            <C>            <C>             <C>
Balances at
   April 1, 2004           5,854,000   $      5,854   $    373,102   $       --     $   (407,193)   $    (28,237)

Net loss for the year           --             --             --             --          (23,306)        (22,749)
                        ------------   ------------   ------------   ------------   ------------    ------------

Balances at
   March 31, 2005          5,854,000          5,854        373,102           --         (430,499)        (51,543)

Issuance of common
   stock warrants               --             --             --           32,800           --            32,800

Net loss for the year           --             --             --             --          (61,737)        (61,737)
                        ------------   ------------   ------------   ------------   ------------    ------------

Balances at
   March 31, 2006          5,854,000   $      5,854   $    373,102   $     32,800   $   (492,236)   $    (80,480)
                        ============   ============   ============   ============   ============    ============
</TABLE>







The accompanying notes are an integral part of these financial statements.
                                                                             F-5

<PAGE>
<TABLE>
<CAPTION>

                          SENIOR OPTICIAN SERVICE, INC.
                            STATEMENTS OF CASH FLOWS
                       Years ended March 31, 2006 and 2005


                                                                         Year ended    Year ended
                                                                          March 31,     March 31,
                                                                            2006          2005
                                                                         ----------    ----------
<S>                                                                      <C>           <C>
Cash Flows from Operating Activities
   Net loss for the year                                                 $  (61,737)   $  (23,306)
   Adjustments to reconcile net loss to net
     cash provided by operating activities
       Depreciation and amortization                                           --            --
       Compensation expense related to issuance of warrants                  32,800          --
       Increase in
         Accounts payable - trade                                            28,535        23,306
         Accrued interest payable                                               402          --
                                                                         ----------    ----------

   Net cash used in operating activities                                       --            --
                                                                         ----------    ----------


Cash Flows from Investing Activities                                           --            --
                                                                         ----------    ----------


Cash Flows from Financing Activities                                           --            --
                                                                         ----------    ----------


Increase (Decrease) in Cash                                                    --            --

Cash at beginning of period                                                    --            --
                                                                         ----------    ----------

Cash at end of period                                                    $     --      $     --
                                                                         ==========    ==========


Supplemental Disclosure of Interest and Income Taxes Paid
     Interest paid for the year                                          $     --      $     --
                                                                         ==========    ==========
     Income taxes paid for the year                                      $     --      $     --
                                                                         ==========    ==========

Supplemental Disclosure of Non-Cash Investing and Financing Activities
   Conversion of trade accounts payable into notes payable               $   72,010    $     --
                                                                         ==========    ==========
</TABLE>



The accompanying notes are an integral part of these financial statements.
                                                                             F-6

<PAGE>

                          SENIOR OPTICIAN SERVICE, INC.

                          NOTES TO FINANCIAL STATEMENTS


NOTE A - Organization and Description of Business

Senior Optician Services, Inc. (Company) was initially incorporated on April 20,
1966 under the laws of the State of Minnesota  as Polar Homes,  Inc. The Company
changed its  corporate  name to Polar  Campers,  Inc.  in 1968.  The Company was
originally  formed to "build,  manufacture,  sell, lease, own, buy and otherwise
deal with in mobile homes, campers,  trailers and any other equipment which from
time to time be decided upon; to own and otherwise deal with in real estate, and
to do all things  necessary and proper to accomplish said purposes." The Company
ceased  all  business  operations  during  1973 and  disposed  of all assets and
liabilities.

In August 1991, in anticipation of a business  combination  with another entity,
the Company  changed its  corporate  name to Access  Plus,  Inc.  This  business
combination  was  unsuccessful  and was abandoned in January 1992 due to lack of
regulatory  approval.  Concurrent with the abandonment of that proposed business
combination,  the Company changed its corporate name to Environmental Protection
Corporation.

On August 15, 2000, the Company  changed its corporate  name to Senior  Optician
Service,  Inc. Senior  Optician  Service,  Inc.  intended to enter the specialty
eyewear  products  business and to focus its efforts on specialty  eyewear sales
and  services  for  senior  citizens  who are  either  home or  facility  bound.
Effective March 31, 2003, this business plan was suspended by management.

Pursuant to a Board of Directors  resolution  during the quarter  ended June 30,
2003,  management  intends to change the Company's  domicile  from  Minnesota to
Nevada in a future  period.  As of March 31, 2006, and  subsequent  thereto,  no
action has been taken with regard to the domicile change.

On June 12,  2006,  Don Hill  sold  4,900,000  shares of  common  stock  Kaniksu
Financial Services,  LLC. for $5,000. These shares represent 83.7% of our issued
and outstanding common stock.  Kaniksu Financial Services,  LLC. is a Washington
limited liability company owned and managed by Gregory M. Wilson,  the Company's
legal  counsel since  November  1999.  This change in control event  triggered a
convertibility  feature in three promissory notes, totaling $72,009.31,  payable
to Gregory M. Wilson. The outstanding debt, pursuant to the terms and conditions
of the notes,  was converted into  2,880,372  common shares at $0.025 per share.
Additionally,  a common stock purchase warrant associated with the notes for the
purchase  of  800,000  common  shares at $0.025  per  share  became  immediately
exercisable with the change in control event.


NOTE B - Preparation of Financial Statements

The  Company  follows  the  accrual  basis  of  accounting  in  accordance  with
accounting principles generally accepted in the United States of America and has
adopted a year-end of March 31.

The preparation of 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  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.

Management further acknowledges that it is solely responsible for adopting sound
accounting  practices,   establishing  and  maintaining  a  system  of  internal
accounting  control and preventing and detecting  fraud. The Company's system of
internal  accounting  control is designed to assure,  among other items, that 1)
recorded  transactions  are valid; 2) valid  transactions  are recorded;  and 3)
transactions  are  recorded in the proper  period in a timely  manner to produce
financial  statements which present fairly the financial  condition,  results of
operations  and cash  flows of the  Company  for the  respective  periods  being
presented.


                                                                             F-7

<PAGE>

                          SENIOR OPTICIAN SERVICE, INC.

                    NOTES TO FINANCIAL STATEMENTS - CONTINUED


NOTE C - Going Concern Uncertainty

The Company has had no significant operations,  assets or liabilities since 1973
and,  accordingly,  is fully dependent either future sales of securities or upon
its current management and/or advances or loans from significant stockholders or
corporate  officers  to  provide  sufficient  working  capital to  preserve  the
integrity of the corporate entity.  Because of these factors,  our auditors have
issued an audit  opinion for the Company which  includes a statement  describing
our going concern  status.  This means,  in our auditor's  opinion,  substantial
doubt about our ability to  continue  as a going  concern  exists at the date of
their opinion.

The  Company's  continued  existence is  dependent  upon its ability to generate
sufficient cash flows from operations to support its daily operations as well as
provide sufficient resources to retire existing liabilities and obligations on a
timely basis.

The Company  anticipates  offering future sales of equity  securities.  However,
there is no assurance that the Company will be able to obtain additional funding
through the sales of additional  equity  securities  or, that such  funding,  if
available, will be obtained on terms favorable to or affordable by the Company.

If no additional  operating  capital is received  during the next twelve months,
the  Company  will be  forced  to rely on  existing  cash in the  bank  and upon
additional  funds  loaned  by  management  and/or  significant  stockholders  to
preserve the integrity of the corporate  entity at this time. In the event,  the
Company  is  unable to  acquire  advances  from  management  and/or  significant
stockholders, the Company's ongoing operations would be negatively impacted.

It  is  the  intent  of  management  and  significant  stockholders  to  provide
sufficient  working  capital  necessary to support and preserve the integrity of
the corporate entity.  However, no formal commitments or arrangements to advance
or loan funds to the Company or repay any such advances or loans exist. There is
no legal obligation for either management or significant stockholders to provide
additional future funding.

In such a restricted cash flow scenario, the Company would be unable to complete
our  business  plan  steps,  and  would,  instead,   delay  all  cash  intensive
activities.  Without  necessary cash flow, the Company may become dormant during
the next twelve months, or until such time as necessary funds could be raised in
the equity securities market.

While the Company is of the opinion that good faith  estimates of the  Company's
ability to secure additional  capital in the future to reach our goals have been
made, there is no guarantee that the Company will receive  sufficient funding to
sustain operations or implement any future business plan steps.


NOTE D - Summary of Significant Accounting Policies

1.   Cash and cash equivalents
     -------------------------

     For  Statement of Cash Flows  purposes,  the Company  considers all cash on
     hand  and  in  banks,  certificates  of  deposit  and  other  highly-liquid
     investments with maturities of three months or less, when purchased,  to be
     cash and cash equivalents.


                                                                             F-8

<PAGE>

                          SENIOR OPTICIAN SERVICE, INC.

                    NOTES TO FINANCIAL STATEMENTS - CONTINUED


NOTE D - Summary of Significant Accounting Policies - Continued

2.   Income taxes
     ------------

     The Company uses the asset and liability  method of  accounting  for income
     taxes. At March 31, 2006 and 2005, respectively, the deferred tax asset and
     deferred tax liability accounts, as recorded when material to the financial
     statements,  are entirely the result of  temporary  differences.  Temporary
     differences  due to statutory  differences in the recognition of assets and
     liabilities for tax and financial reporting  purposes,  generally including
     such items as  accumulated  depreciation  and  amortization,  allowance for
     doubtful accounts, organizational and start-up costs and vacation accruals.

     As of March 31,  2006 and 2005,  the  deferred  tax  asset  related  to the
     Company's net operating loss  carryforward  is fully  reserved.  Due to the
     provisions  of Internal  Revenue  Code Section 338, the Company may have no
     net operating loss carryforwards available to offset financial statement or
     tax  return  taxable  income in future  periods  as a result of a change in
     control   involving  50  percentage  points  or  more  of  the  issued  and
     outstanding  securities  of the Company  held by owners 5.0% or more of the
     Company.

3.   Loss per share
     --------------

     Basic  earnings  (loss) per share is computed  by  dividing  the net income
     (loss) available to common shareholders by the  weighted-average  number of
     common shares  outstanding  during the respective  period  presented in our
     accompanying financial statements.

     Fully diluted earnings (loss) per share is computed similar to basic income
     (loss) per share  except that the  denominator  is increased to include the
     number of common  stock  equivalents  (primarily  outstanding  options  and
     warrants).

     Common  stock  equivalents  represent  the  dilutive  effect of the assumed
     exercise of the outstanding stock options and warrants,  using the treasury
     stock method, at either the beginning of the respective period presented or
     the date of  issuance,  whichever  is later,  and only if the common  stock
     equivalents  are  considered  dilutive  based upon the Company's net income
     (loss) position at the calculation date.

     At March 31,  2006 and 2005,  and  subsequent  thereto,  the Company has no
     outstanding stock warrants,  options or convertible  securities which could
     be considered as dilutive for purposes of the loss per share calculation.


NOTE E - Fair Value of Financial Instruments

The carrying amount of cash,  accounts  receivable,  accounts  payable and notes
payable, as applicable,  approximates fair value due to the short term nature of
these items  and/or the current  interest  rates  payable in relation to current
market conditions.

Interest  rate risk is the risk  that the  Company's  earnings  are  subject  to
fluctuations  in interest  rates on either  investments  or on debt and is fully
dependent  upon  the  volatility  of  these  rates.  The  Company  does  not use
derivative instruments to moderate its exposure to interest rate risk, if any.

Financial  risk  is  the  risk  that  the  Company's  earnings  are  subject  to
fluctuations in interest rates or foreign exchange rates and are fully dependent
upon the  volatility  of  these  rates.  The  Company  does  not use  derivative
instruments to moderate its exposure to financial risk, if any.



                                                                             F-9

<PAGE>

                                           SENIOR OPTICIAN SERVICE, INC.

                                     NOTES TO FINANCIAL STATEMENTS - CONTINUED


NOTE F - Income Taxes

The components of income tax (benefit) expense for the year ended March 31, 2006
and 2005, respectively, are as follows:

                                                         Year ended   Year ended
                                                          March 31,    March 31,
                                                            2006         2005
                                                         ----------   ----------
    Federal:
      Current                                            $     --     $     --
      Deferred                                                 --           --
                                                         ----------   ----------
                                                               --           --
                                                         ----------   ----------
    State:
      Current                                                  --           --
      Deferred                                                 --           --
                                                         ----------   ----------
                                                               --           --
                                                         ----------   ----------

      Total                                              $     --     $     --
                                                         ==========   ==========

Due to the change in control on May 12,  2006,  the  Company  has a nominal  net
operating loss carryforward to offset future taxable income.  Subject to current
regulations,  this  carryforward  will  begin to expire in 2021.  The amount and
availability  of  the  net  operating  loss  carryforwards  may  be  subject  to
limitations set forth by the Internal  Revenue Code.  Factors such as the number
of shares ultimately issued within a three year look-back period;  whether there
is a deemed more than 50 percent change in control; the applicable long-term tax
exempt bond rate;  continuity of historical  business;  and subsequent income of
the  Company  all  enter  into  the  annual   computation  of  allowable  annual
utilization of the carryforwards.

The  Company's  income tax expense  (benefit) for the years ended March 31, 2006
and 2005,  respectively,  differed from the statutory federal rate of 34 percent
as follows:

                                                       Year ended    Year ended
                                                        March 31,     March 31,
                                                          2006          2005
                                                       ----------    ----------

Statutory rate applied to loss before income taxes     $   (9,800)   $   (7,925)
Increase (decrease) in income taxes resulting from:
     State income taxes                                      --            --
     Other, including reserve for deferred tax asset        9,800         7,925
                                                       ----------    ----------

       Income tax expense                              $     --      $     --
                                                       ==========    ==========

Temporary differences due to statutory requirements in the recognition of assets
and liabilities for tax and financial  reporting  purposes,  generally including
such items as organizational costs,  accumulated  depreciation and amortization,
allowance for doubtful accounts,  organizational and start-up costs and vacation
accruals.  These  differences  give  rise to the  financial  statement  carrying
amounts and tax bases of assets and  liabilities  causing  either  deferred  tax
assets  or  liabilities,   as  necessary,   as  of  March  31,  2006  and  2005,
respectively:

                                                         March 31,    March 31,
                                                            2006         2005
                                                         ---------    ---------
     Deferred tax assets
       Net operating loss carryforwards                  $  34,400    $  24,600
       Less valuation allowance                            (34,400)     (24,600)
                                                         ---------    ---------

     Net Deferred Tax Asset                              $    --      $    --
                                                         =========    =========


                                                                            F-10

<PAGE>

                          SENIOR OPTICIAN SERVICE, INC.

                    NOTES TO FINANCIAL STATEMENTS - CONTINUED


NOTE F - Income Taxes - Continued

During the years ended March 31,  2006 and 2005,  respectively,  the reserve for
the deferred  current tax asset  increased by  approximately  $9,800 and $7,800,
respectively.  Due to the  change in  control on June 12,  2006,  the  Company's
deferred  tax asset  was then  reset to $-0-  pursuant  to the  requirements  of
Internal Revenue Code Section 338.


NOTE G - Notes Payable

On March 15, 2006,  the Company  executed  three (3) separate  notes  payable to
Gregory M. Wilson, the Company's legal counsel to formalize certain amounts owed
to Mr.  Wilson for  services  rendered  and  expenses  advanced on behalf of the
Company during the period from April 1, 2003 through March 31, 2006. These notes
aggregate approximately $72,010 and bear interest at 12.0% per annum, compounded
monthly, on a 365-366 day year, as applicable and actual days lapsed.

At any time prior to a Change in Control Event of the Company, the Company would
have had the privilege of prepaying the principal under this Note in whole or in
part in U.S.  Dollars,  without  penalty or premium.  A Change in Control  Event
means a  change  of a  majority  of the  board of  directors  or  capital  stock
issuances exceeding twenty (20%) percent of voting control in any rolling twelve
(12) month  period.  All payments  hereunder  will be applied first to interest,
then to principal,  then to late charges.  After a Change in Control Event,  the
indebtedness  may only be  repaid  in the  Company's  common  stock as set forth
below.  A Change in Control  Event  occurred on June 12,  2006.  Notwithstanding
anything  herein to the  contrary,  in no event will Mr.  Wilson be permitted to
convert this  indebtedness  for a number of shares  greater than the number that
would cause the aggregate  beneficial  ownership of the  Company's  Common Stock
(calculated  pursuant to Rule 13d-3 of the  Securities  Exchange Act of 1934, as
amended) of Mr. Wilson and all persons affiliated with Mr. Wilson to equal 9.99%
of the Company's Common Stock then outstanding. The indebtedness, as a result of
the Change in Control  transaction  on June 12, 2006,  Mr.  Wilson will have the
right to convert  the unpaid  principal  balance,  accrued  expense  and related
default  costs,  if any,  into  the  Company's  common  stock  as  follows:  the
conversion price will be the lower of (a) fifty (50%) discount of the last share
price  quoted on March 31, 2006 (March 31, 2006 price was $0.05  discounted  50%
equals  $0.025  Cents)  per share,  or (b) fifty  (50%)  discount  of the lowest
closing bid price per share between March 31, 2006 and the default or conversion
demand date.  The number of shares will be  determined by dividing the price per
share into the then-total outstanding indebtedness.


NOTE H - Common Stock Transactions

On June 11, 2003, the Company  entered into a Private  Placement  Agreement with
Long Lane  Capital,  Inc. for the issuance of 50,000,000  shares of  restricted,
unregistered  common stock at a price of $0.001 per share,  or gross proceeds of
$50,000,  to support short-term working capital  requirements.  This transaction
approximates   the  "fair  value"  of  the  securities  sold.  To  the  best  of
management's  knowledge,  it is  believed  that there  have been no open  market
trades of the Company's  common stock to benchmark a "fair value" other than the
agreed-upon value of the transaction.  The Company relied upon an exemption from
registration  pursuant to Section 4(2) of the  Securities  Act of 1933 ('33 Act)
because this transaction did not involve a public offering. No underwriters were
used in connection with this  transaction.  As of March 31, 2006, and subsequent
thereto,  no funds have been received on this  Agreement and no shares of common
stock have been issued.

On June 11, 2003, the Company's  Board of Directors  authorized and  implemented
the 2003  Equity  Incentive  Plan.  The  Equity  Incentive  Plan sets aside Five
Million  (5,000,000)  common shares which may be awarded to eligible  persons in
the future.  The Plan became  effective  June 30, 2003.  The Company  intends to
register the Plan pursuant to a  Registration  Statement to be filed on Form S-8
at a future date. As of March 31, 2006, and subsequent  thereto,  no shares have
been awarded under this plan.


                                                                            F-11

<PAGE>

                          SENIOR OPTICIAN SERVICE, INC.

                    NOTES TO FINANCIAL STATEMENTS - CONTINUED


NOTE I - Common Stock Warrants

As additional  consideration  for the conversion of trade accounts  payable into
promissory notes, the Company granted to Gregory M. Wilson common stock purchase
warrants  for  800,000  common  shares at an  exercise  price of (a) Fifty (50%)
discount of the last share price  quoted on March 31, 2006 (March 31, 2006 price
was $0.05  discounted  50% equals  $0.025  Cents) per share,  or (b) Fifty (50%)
discount of the lowest  closing bid price per share  between  March 31, 2006 and
the default or conversion demand date, which ever price is lowest.

Consideration due the Company for the exercise of the warrant is as follows:

     (a)  Cash Exercise: cash, bank or cashiers check or wire transfer; or
     (b)  Cashless  Exercise:  surrender of this Warrant at the principal office
          of the Company  together  with notice of cashless  election,  in which
          event  the  Company  shall  issue  Holder a number of shares of Common
          Stock computed using the following formula: X = Y (A-B)/A, whereby X =
          the number of shares of Common  Stock to be issued to Holder;  Y = the
          number  of shares of Common  Stock  for which  this  Warrant  is being
          exercised;  A= the  market  price  of  the  Common  Stock;  and B= the
          Exercise Price as defined in the preceding paragraph.

The Warrants may be exercised at any time  concurrent  with the  occurrence of a
change in control event, as previously discussed, and have no defined expiration
date. The June 12, 2006 change in control transaction triggered the start of the
exercise period for these warrants.

The following table presents warrant activity through March 31, 2006:

                                                           Weighted
                                                            Average
                                              Number of    Exercise
                                               Shares       Price
                                              ---------    --------

     Balance at March 31, 2004                   --           --

       Issued                                    --           --
       Exercised                                 --           --
                                              -------      -------

     Balance at March 31, 2005                   --           --

       Issued                                 800,000      $ 0.025
       Expired                                   --           --
       Exercised                                 --           --
                                              -------      -------

     Balance at March 31, 2006                800,000      $ 0.025
                                              =======      =======

The weighted  average  exercise price of all issued and outstanding  warrants at
March 31, 2006 is approximately $0.025.

For  purposes of  computing  the imputed  fair value of each  warrant  issued is
estimated  using  the  Black-Scholes  option-pricing  model  with the  following
weighted-average  assumptions for the year ended March 31, 2006:  dividend yield
of 0%,  expected  volatility of 400.00 (based on the volatility of the Company's
common  stock over the  preceding  52 weeks  through the date of the  respective
warrant); a risk-free interest rate of approximately 7.50%, and an expected life
of 90  days,  due to the June 12,  2006  change  in  control  transaction  which
triggered the exercise provisions of the Warrant.


                                                                            F-12

<PAGE>
<TABLE>
<CAPTION>

                          SENIOR OPTICIAN SERVICE, INC.

                    NOTES TO FINANCIAL STATEMENTS - CONTINUED


NOTE I - Common Stock Warrants - Continued

The Black-Scholes option valuation model was developed for use in estimating the
fair  value  of  traded  options  and  warrants,   which  do  not  have  vesting
restrictions and are fully  transferable.  In addition,  option valuation models
require the input of highly subjective assumptions, including the expected stock
price  volatility.  Because the Company's  stock  warrants have  characteristics
significantly  different from those of traded  warrants,  and because changes in
the subjective input  assumptions can materially affect the fair value estimate,
in  management's  opinion,  the existing  models may not  necessarily  provide a
reliable single measure of the fair value of its warrants.


NOTE J- Subsequent Events

On June 12,  2006,  Don Hill  sold  4,900,000  shares of  common  stock  Kaniksu
Financial Services,  LLC. for $5,000. These shares represent 83.7% of our issued
and outstanding common stock.  Kaniksu Financial Services,  LLC. is a Washington
limited liability company owned and managed by Gregory M. Wilson,  the Company's
legal  counsel since  November  1999.  This change in control event  triggered a
convertibility  feature in three promissory notes, totaling $72,009.31,  payable
to Gregory M. Wilson. The outstanding debt, pursuant to the terms and conditions
of the notes,  was converted into  2,880,372  common shares at $0.025 per share.
Additionally,  a common stock purchase warrant associated with the notes for the
purchase  of  800,000  common  shares at $0.025  per  share  became  immediately
exercisable with the change in control event.

Concurrent  with the June 12,  2006 change in control,  the  Company's  Board of
Directors  nominated Patrick Downey,  C.P.A. as successor director and to act as
our company's sole executive officer filling the positions of President, CEO and
CFO, effective June 16, 2006. Mr. Downey will serve in these corporate positions
for the balance of the terms or until his  successor  will have been elected and
qualified as provided for in our  corporate  bylaws.  Mr.  Downey will be issued
100,000 shares of restricted, unregistered common stock as compensation.


NOTE K- Selected Financial Data (Unaudited)

The following is a summary of the quarterly  results of operations for the years
ended March 31, 2006 and 2005, respectively:

                              Quarter ended    Quarter ended    Quarter ended    Quarter ended     Year ended
                                June 30,       September 30,     December 31,      March 31,        March 31,
                              -------------    -------------    -------------    -------------    -------------
<S>                           <C>              <C>              <C>              <C>              <C>
Year ended March 31, 2006
-------------------------
   Revenues                   $        --      $        --      $        --      $        --      $        --
   Gross profit                        --               --               --               --               --
   Net earnings                      (3,990)          (3,985)          (4,222)         (49,540)         (61,737)
   Basic and fully diluted
     earnings per share                --               --               --      $       (0.01)   $       (0.01)
   Weighted-average
     number of shares
     issued and outstanding       5,854,000        5,854,000        5,854,000        5,854,000        5,854,000

Year ended March 31, 2005
-------------------------
   Revenues                   $        --      $        --      $        --      $        --      $        --
   Gross profit                        --               --               --               --               --
   Net earnings                     (10,594)          (4,442)          (4,263)          (4,007)         (23,306)
   Basic and fully diluted
     earnings per share                --               --               --               --               --
   Weighted-average
     number of shares
     issued and outstanding       5,854,000        5,854,000        5,854,000        5,854,000        5,854,000
</TABLE>


The Company experiences  fluctuations in quarterly expenditure levels based upon
the  respective  timing of activities  and,  accordingly,  the expenses  related
thereto for the maintenance of the corporate entity.

                                                                            F-13