U.S. Securities and Exc hange Commission
                             Washington, D.C. 20549

(Mark One)
[X}  FORM  10-KSB  ANNUAL  REPORT  UNDER  SECTION 13 OR 15(d) OF THE  SECURITIES
     EXCHANGE ACT OF 1934
                                       For the fiscal year ended March 31, 2002.


[ ]  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.)

6601 Lyndale Ave., Richfield, MN                            55423
-----------------------------------            ---------------------------------
(Address of principal executive offices)                 (Zip Code)

Issuer's telephone number,(   612   )       866       -           6767
                           ---------  ---------------   ------------------------


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. [ ]

The issuer had operating revenues of $-0-for the year ended March 31, 2002.

The Exhibit Index appears on page 7.

As of March 31, 2002,  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 $85,400  based on the low bid price March 31,
2002 as quoted on the OTC Electronic Bulletin Board. The sum excludes the shares
held by officers,  directors,  and stockholders  whose ownership exceeded 10% of
the  outstanding  shares at March 31,  2002,  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.

<PAGE>

PART I.......................................................................  3

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

PART II......................................................................  4

ITEM 5.  Market for Common Equity and Related Stockholder Matters............  4
ITEM 6.  Management's Discussion and Analysis of Financial
             Condition and Results of Operations.............................  4
ITEM 7.  Financial Statements................................................  5
ITEM 8.  Changes In and Disagreements With Accounting and
             Financial Disclosure............................................  5

PART III.....................................................................  5

ITEM 9.  Directors, Executive Officers, Promoters, and Control
           Persons: Compliance With Section 16(a) of the Exchange Act........  5
ITEM 10.  Executive Compensation.............................................  6
ITEM 11.  Security Ownership of Certain Beneficial Owners and Management.....  6
ITEM 12.  Certain Relationships and Related Transactions.....................  6

PART IV......................................................................  7

ITEM 13.  Exhibits and Reports on Form 8-K...................................  7
SIGNATURES...................................................................  8
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.,  continues to
pursue  entering the  specialty eye wear  products  business.  It will focus its
efforts on specialty  eye wear sales and  services  for senior  citizens who are
home or facility bound.  Initially,  this Company products and services business
will be offered out of a retail  optician  center in Richfield,  Minnesota.  The
service  will  utilize  an  interactive  website  server  for use by the  nurses
stations at the center.  The service will be marketed to  homebound  residential
persons,  assisted  living  facilities  and temporary  and  permanent  residence
facilities for senior  citizens.  The nursing stations located in these assisted
living  facilities  will be able to  request  products,  services  and  schedule
on-site optician appointments.  Senior Optician Service anticipates offering the
website  services in various  cities  through  independently  owned and operated
optician stores.

     Presently,  no hardware or software  systems  have been  installed  and the
Company's proposed business operations have not commenced.

Item 2. Description of Property.

     The Company owns no properties and has no interest in any property.

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.


                                       3
<PAGE>

                                    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
SOSV. To  management's  knowledge,  the company has not posted a trade since the
Company's securities were approved for quotation.

     NASDAQ  Historical Data Service indicates that there is no high and low bid
information for the fourth quarter of 2001 or first quarter of 2002.

(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.

     None

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.

     (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.


                                       4
<PAGE>

     During the year ended March 31, 2002, the Company has incurred a cumulative
net loss of approximately  $8,015 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. On January 16,
2002, the Company  issued  300,000 shares of registered  $0.001 par value common
stock to legal  counsel  for  legal  services  valued  at  $3,000.  The  Company
continues  to pursue  entering  the  specialty  eye wear  products  business and
intends to focus its efforts on specialty eye wear sales and services for senior
citizens  who are home or  facility  bound.  The  Company  anticipates  that its
services will initially be offered out of a retail optician center in Richfield,
Minnesota.  These  services  will be  principally  marketed  to  individuals  in
homebound residential  situations,  assisted living facilities and temporary and
permanent residence facilities for senior citizens.  The Company's business plan
anticipates  using an  interactive  website  server  for use at  various  nurses
stations  at  assisted  living  facilities  and other  temporary  and  permanent
residence facilities for senior citizens.  The nursing stations located in these
venues will be able to request products,  services and schedule on-site optician
appointments  for the  facility  residents.  Further,  the  Company  anticipates
offering the website services in various cities through  independently owned and
operated optician stores.  Presently, the business concept is in its development
stage and no hardware or software  systems  have been  installed.  The  proposed
business operations have not commenced.

     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.  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.

                                    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                       59

Sandra Hill                         Secretary, Treasurer                      53

Bradley Peterson                    Vice President                           53

(a)  Identify Directors and Executive Officers.

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

     Donald  Hill is the owner of Inver  Grove  Optical,  a business  located in
Inver Grove Heights,  Minnesota.  He is a dispensing optician.  He has worked in
the optician field since 1960.

     Sandra Hill is a company  director,  secretary and treasurer.  She is a co-
owner and  receptionist  at Inver Grove Optical.  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.


                                       5
<PAGE>

(d)  Involvement in Certain Legal Proceedings.  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.

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.

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 31,2000.

(e)      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%

(f)  Security Ownership of Management.

Common                Donald Hill               5,000,000               85.4%

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

*    Donald Hill, Director, President

(g)  Changes in Control. None.

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.

                                       6
<PAGE>

(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.  The proposed business
operations will be initially operated in association with management's  optician
service retail location.

(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 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 and Reports on Form 8-K.

     (a)  Exhibits: None

     (b)  There  were no reports  on Form 8-K filed by the  Company  during  the
quarter ending March 31, 2002.


                                       7

<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 5, 2002


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 5, 2002
--------------------------
By: Donald Hill
Title: President, Director


 /s/ Sandra Hill                                             June 5, 2002
--------------------------
By: Sandra Hill
Title: Secretary







                                       8

<PAGE>

                          SENIOR OPTICIAN SERVICE, INC.

                                    CONTENTS


                                                                            Page
                                                                            ----

Report of Independent Certified Public Accountants                           F-2

Financial Statements

   Balance Sheets
     as of March 31, 2002 and 2001                                           F-3

   Statements of Operations and Comprehensive Loss
     for the years ended March 31, 2002 and 2001                             F-4

   Statement of Changes in Shareholders' Equity
     for the years ended March 31, 2002 and 2001                             F-5

   Statements of Cash Flows
     for the year ended March 31, 2002 and 2001                              F-6

   Notes to Financial Statements                                             F-7




                                                                             F-1

<PAGE>

S. W. HATFIELD, CPA
certified public accountants

Member:    Texas Society of Certified Public Accountants
           Press Club of Dallas



               REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
               --------------------------------------------------


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, 2002 and 2001,  respectively,  and the
related   statements  of  operations  and  comprehensive   income,   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  audits  in  accordance  with  generally   accepted  auditing
standards. Those standards require that we plan and perform the audits to obtain
reasonable assurance about whether the financial statements are free of material
misstatement.  An audit 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, 2002 and 2001,  respectively,  and the results of operations and
cash flows for each of the two years then  ended,  respectively,  in  conformity
with generally accepted accounting principles.

The  accompanying  financial  statements  have been  prepared  assuming that the
Company  will  continue  as a  going  concern.  As  discussed  in  Note B 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 B. The financial statements do not contain any
adjustments that might result from the outcome of these uncertainties.



                                                S. W. HATFIELD, CPA
Dallas, Texas
May 9, 2002



                      Use our past to assist your future sm
(secure mailing address)                   (overnight delivery/shipping address)
P. O. Box 820395                               9002 Green Oaks Circle, 2nd Floor
Dallas, Texas  75382-0395                               Dallas, Texas 75243-7212
214-342-9635 (voice)                                          (fax) 214-342-9601
800-244-0639                                                      SWHCPA@aol.com
                                       F-2

<PAGE>

                          SENIOR OPTICIAN SERVICE, INC.
                                 BALANCE SHEETS
                             March 31, 2002 and 2001


                                                         March 31,    March 31,
                                                           2002         2001
                                                         ---------    ---------
                                     ASSETS
                                     ------
Current Assets
   Cash in bank                                          $     853    $     937
                                                         ---------    ---------

Total Assets                                             $     853    $     937
                                                         =========    =========



                      LIABILITIES AND SHAREHOLDERS' EQUITY
                      ------------------------------------

Current Liabilities
   Accounts payable - trade                              $    --      $    --
                                                         ---------    ---------

     Total Liabilities                                        --           --
                                                         ---------    ---------


Shareholders' Equity
   Common stock - $0.001 par value
     100,000,000 shares authorized
     5,854,000 and 5,554,000 shares
     issued and outstanding,  respectively                   5,854        5,554
   Additional paid-in capital                              373,102      365,471
   Accumulated deficit                                    (378,103)    (370,088)
                                                         ---------    ---------

     Total Shareholders' Equity                                853          937
                                                         ---------    ---------

Total Liabilities and Shareholders' Equity               $     853    $     937
                                                         =========    =========



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, 2002 and 2001


                                                      Year ended     Year ended
                                                       March 31,      March 31,
                                                         2002           2001
                                                     -----------    -----------

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

Expenses
   Consulting and professional fees                        7,923         12,308
   General and administrative expenses                        92             63
                                                     -----------    -----------

     Total operating expenses                              8,015         12,371
                                                     -----------    -----------

Loss from Operations                                      (8,015)       (12,371)

Other Income
   Interest and other                                       --             --
                                                     -----------    -----------

Net Loss                                                  (8,015)       (12,371)

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

Comprehensive Loss                                   $    (8,015)   $   (12,371)
                                                     ===========    ===========


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

Weighted-average number of shares
   of common stock outstanding -
   basic and fully diluted                             5,627,151      5,554,000
                                                     ===========    ===========



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' EQUITY
                      Years ended March 31, 2002 and 2001


                                        Common Stock           Additional
                                 --------------------------      paid-in     Accumulated
                                    Shares         Amount        capital       deficit         Total
                                 -----------    -----------    -----------   -----------    -----------
<S>                              <C>            <C>            <C>           <C>            <C>
Balances at
   April 1, 2000                   5,554,000    $     5,554    $   352,163   $  (357,717)   $      --

Surrender of common
   stock issued in prior years    (5,000,000)        (5,000)         5,000          --             --

Sale of common stock               5,000,000          5,000          5,000          --           10,000

Capital contributed to
   support operations                   --             --            3,308          --            3,308

Net loss for the year                   --             --             --         (12,371)       (12,371)
                                 -----------    -----------    -----------   -----------    -----------

Balances at
   March 31, 2001                  5,554,000          5,554        365,471      (370,088)           937

Common stock issued
   for professional services
   as registered on Form S-8         300,000            300          2,700          --            3,000


Capital contributed to
   support operations                   --             --            4,931          --            4,931

Net loss for the year                   --             --             --          (8,015)        (8,015)
                                 -----------    -----------    -----------   -----------    -----------

Balances at
   March 31, 2002                  5,854,000    $     5,854    $   373,102   $  (378,103)   $       853
                                 ===========    ===========    ===========   ===========    ===========

</TABLE>


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

<PAGE>

                          SENIOR OPTICIAN SERVICE, INC.
                            STATEMENTS OF CASH FLOWS
                       Years ended March 31, 2002 and 2001



                                                       Year ended    Year ended
                                                        March 31,     March 31,
                                                          2001          2000
                                                       ----------    ----------
Cash Flows from Operating Activities
   Net loss for the year                               $   (8,015)   $  (12,371)
   Adjustments to reconcile net loss to net
     cash provided by operating activities
       Depreciation and amortization                         --            --
       Common stock issued for services                     3,000          --
                                                       ----------    ----------

Net cash used in operating activities                      (5,015)         --
                                                       ----------    ----------


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


Cash Flows from Financing Activities
   Proceeds from sale of common stock                        --          10,000
   Capital contributed to support operations                4,931         3,308
                                                       ----------    ----------

Net cash provided by operating activities                   4,931        13,308
                                                       ----------    ----------


Increase (Decrease) in Cash                                   (84)          937

Cash at beginning of period                                   937          --
                                                       ----------    ----------

Cash at end of period                                  $      853    $      937
                                                       ==========    ==========

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



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. 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.  Senior  Optician  Service,  Inc.  intends to enter the specialty
eyewear products  business and intends to focus its efforts on specialty eyewear
sales and  services for senior  citizens who are either home or facility  bound.
The Company  anticipates  that its services  will  initially be offered out of a
retail  optician  center  in  Richfield,   Minnesota.  These  services  will  be
principally  marketed  to  individuals  in  homebound  residential   situations,
assisted living facilities and temporary and permanent residence  facilities for
senior citizens.  The Company's  business plan anticipates  using an interactive
website server for use at various nurses stations at assisted living  facilities
and other temporary and permanent residence facilities for senior citizens.  The
nursing  stations  located in these  venues  will be able to  request  products,
services and schedule on-site optician  appointments for the facility residents.
Further, the Company anticipates offering the website services in various cities
through independently owned and operated optician stores. Presently, no hardware
or software systems have been installed.

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

The preparation of financial  statements in conformity  with generally  accepted
accounting principles 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.


NOTE B - 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.

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.


                                                                             F-7

<PAGE>

                          SENIOR OPTICIAN SERVICE, INC.

                    NOTES TO FINANCIAL STATEMENTS - CONTINUED


NOTE C - 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,  including  accounts  in  book  overdraft  positions,
     certificates of deposit and other highly-liquid investments with maturities
     of three months or less, when purchased, to be cash and cash equivalents.

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

     The Company uses the asset and liability  method of  accounting  for income
     taxes. At March 31, 2002 and 2001, 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   represent  differences  in  the  recognition  of  assets  and
     liabilities for tax and financial reporting purposes, primarily accumulated
     depreciation   and   amortization,   allowance   for   doubtful   accounts,
     organizational and start-up costs and vacation accruals.

     As of March 31,  2002 and 2001,  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.

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

     Basic  earnings  (loss) per share is computed  by  dividing  the net income
     (loss) by the weighted-average  number of shares of common stock and 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.  The calculation of fully diluted earnings (loss) per share assumes
     the dilutive effect of the exercise of outstanding  options and warrants at
     either the  beginning  of the  respective  period  presented or the date of
     issuance,  whichever is later.  As of March 31, 2002 and 2001,  the Company
     has no issued and outstanding securities, options or warrants that would be
     deemed potentially dilutive in the current and future periods.


NOTE D - 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.


                                                                             F-8
<PAGE>

                          SENIOR OPTICIAN SERVICE, INC.

                    NOTES TO FINANCIAL STATEMENTS - CONTINUED


NOTE E - INCOME TAXES

The  components  of income tax  (benefit)  expense for the years ended March 31,
2002 and 2001, respectively, are as follows:

                                                         Year ended   Year ended
                                                          March 31,    March 31,
                                                            2002         2001
                                                         ----------   ----------
     Federal:
       Current                                           $     --     $     --
       Deferred                                                --           --
                                                         ----------   ----------
                                                               --           --
                                                         ----------   ----------
     State:
       Current                                                 --           --
       Deferred                                                --           --
                                                         ----------   ----------
                                                               --           --
                                                         ----------   ----------

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

As of March 31,  2002,  the Company has a net  operating  loss  carryforward  of
approximately  $17,000  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 each of the years ended March 31,
2002 and 2001,  respectively,  differed  from the  statutory  federal rate of 34
percent as follows:

                                                       Year ended    Year ended
                                                        March 31,     March 31,
                                                          2002          2001
                                                       ----------    ----------

Statutory rate applied to loss before income taxes     $   (2,725)   $   (4,200)
Increase (decrease) in income taxes resulting from:
     State income taxes                                      --            --
     Other, including reserve for deferred tax asset        2,725         4,200
                                                       ----------    ----------

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


                                                                             F-9

<PAGE>

                          SENIOR OPTICIAN SERVICE, INC.

                    NOTES TO FINANCIAL STATEMENTS - CONTINUED


NOTE E - INCOME TAXES - Continued

Temporary  differences,  consisting primarily of statutory deferrals of expenses
for organizational costs and statutory  differences in the depreciable lives for
property and equipment, between the financial statement carrying amounts and tax
bases of assets and liabilities give rise to deferred tax assets and liabilities
as of March 31, 2002 and 2001, respectively:

                                                         March 31,    March 31,
                                                           2002         2001
                                                         ---------    ---------
     Deferred tax assets
       Net operating loss carryforwards                  $   6,900    $   4,200
       Less valuation allowance                             (6,900)      (4,200)
                                                         ---------    ---------

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

During the years ended March 31,  2002 and 2001,  respectively,  the reserve for
the deferred  current tax asset  increased by  approximately  $2,700 and $4,200,
respectively.


NOTE F - COMMON STOCK TRANSACTIONS

On December 17, 1998, the Company's Board of Directors  approved the issuance of
5,000,000 shares of unregistered, restricted $0.001 par value common stock to an
individual  providing legal and other consulting  services necessary to maintain
the  integrity of the  corporate  structure  and  facilitate  the merger with or
acquisition of an unrelated entity. On July 5, 2000, this individual voluntarily
surrendered the issuance of 5,000,000 shares of unregistered,  restricted $0.001
par value common stock issued on December 17, 1998 to the Company. The par value
of the shares surrendered was recast as "additional paid-in capital".

On July 5, 2000, the Company sold 5,000,000 shares of  unregistered,  restricted
$0.001 par value common stock to its President for $10,000 cash. These funds are
to be used to support the immediate  working  capital needs of the Company.  The
Company relied upon Section 4(2) of The Securities Act of 1933, as amended,  for
an exemption from registration on these shares.

On January  16,  2002,  the Company  filed a  Registration  Statement  Under The
Securities  Act of 1933 on Form S-8 to register  300,000  shares of common stock
pursuant to a Legal and Consulting  Services Plan. The Company issued all of the
registered  300,000 shares in January 2002 at $0.01 per share, or $3,000,  which
approximates  the  "fair  value"  of  the  services  rendered.  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 services provided.




                (Remainder of this page left blank intentionally)



                                                                            F-10

<PAGE>
<TABLE>
<CAPTION>

                          SENIOR OPTICIAN SERVICE, INC.

                    NOTES TO FINANCIAL STATEMENTS - CONTINUED


NOTE G - SELECTED FINANCIAL DATA (Unaudited)

The following is a summary of the quarterly  results of operations for the years
ended March 31, 2002 and 2001, respectively:



                              Quarter ended    Quarter ended    Quarter ended    Quarter ended      Year ended
Year ended March 31, 2002        June 30,      September 30,     December 31,       March 31,        March 31,
-------------------------     -------------    -------------    -------------    -------------    -------------
<S>                           <C>              <C>              <C>              <C>              <C>
   Revenues                   $        --      $        --      $        --      $        --      $        --
   Gross profit                        --               --               --               --               --
   Net earnings                         (21)             (21)             (21)          (7,952)          (8,015)
   Basic and fully diluted
     earnings per share                --               --               --               --               --
   Weighted-average
     number of shares
     issued and outstanding       5,554,000        5,554,000        5,554,000        5,850,667        5,627,151

Year ended March 31, 2001
-------------------------
   Revenues                   $        --      $        --      $        --      $        --      $        --
   Gross profit                        --               --               --               --               --
   Net earnings                        --             (1,566)          (9,996)            (809)         (12,371)
   Basic and fully diluted
     earnings per share                --               --               --               --               --
   Weighted-average
     number of shares
     issued and outstanding       5,554,000        5,554,000        5,554,000        5,554,000        5,554,000

</TABLE>





                (Remainder of this page left blank intentionally)




                                                                            F-11