EXHIBIT 1


                              MAKE YOUR MOVE, INC.
                              FINANCIAL STATEMENTS
                               SEPTEMBER 30, 2001

                                TABLE OF CONTENTS

                                                                           PAGE


INDEPENDENT AUDITOR'S REPORT                                                F-1
--------------------------------------------------------------------------------

BALANCE SHEET                                                               F-2
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STATEMENTS OF OPERATIONS                                                    F-3
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STATEMENTS OF CASH FLOWS                                                    F-4
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STATEMENTS OF STOCKHOLDERS' EQUITY                                          F-5
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NOTES TO FINANCIAL STATEMENTS                                               F-6
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                          INDEPENDENT AUDITOR'S REPORT

To the Board of Directors and Stockholders
Make Your Move, Inc.
Reno, Nevada


We have audited the accompanying balance sheet of Make Your Move, Inc. (a Nevada
corporation in the development  stage) as of September 30, 2002, and the related
statements of operations,  changes in stockholders'  equity,  and cash flows for
the two years then ended.  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 audit. .

We conducted our audits in accordance with auditing standards generally accepted
in the  United  States of  America.  Those  standards  require  that we plan and
perform the audit 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 consolidated  financial statements referred to above present
fairly, in all material respects, the financial position of Make Your Move, Inc.
as of September  30, 2002 and the results of its  operations  and its cash flows


                                       1
<PAGE>

for the two years then ended in  conformity  with auditing  standards  generally
accepted in the United States of America.

The accompanying  consolidated  financial statements have been prepared assuming
the Company  will  continue as a going  concern.  As  discussed in Note 1 to the
financial statements,  the Company has suffered substantial recurring losses and
has a deficit in working  capital and equity as of  September  30,  2002.  It is
dependent upon its shareholders for all cash flow requirements,  presently. This
condition  raises  substantial  doubt  about its  ability to continue as a going
concern.  The  financial  statements do not include any  adjustments  that might
result from the outcome of this uncertainty.




Braverman & Company, P.C.
Prescott, Arizona
Date January 10, 2003


                                       2
<PAGE>


                              MAKE YOUR MOVE, INC.
                         ( a Development Stage Company)
                                  BALANCE SHEET
                               SEPTEMBER 30, 2002
<table>
<caption>
                                     ASSETS
                                 ---------------
<S>                                                                       <C>
CURRENT ASSETS
 Cash                                                            $           580
 Accrued management fees-related party                                     6,250
                                                                 ---------------


       TOTAL CURRENT ASSETS                                      $         6,830
                                                                 ===============



                      LIABILITIES AND STOCKHOLDERS' EQUITY
                      ------------------------------------

TOTAL CURRENT LIABILITIES-Accounts payable                       $           365
                                                                 ---------------

COMMITMENTS AND CONTINGENCIES

STOCKHOLDERS' EQUITY (DEFICIT)

Preferred stock, par value $.001, 1,000,000
 shares authorized, none issued                                                -

Common stock, par value $.001, 50,000,000
  shares authorized, 11,882,600 issued and
  outstanding                                                             11,883
 Paid-in capital                                                         320,507
 Contributed capital                                                     425,746
 Receivable from shareholder                                                   -
 (Deficit) accumulated during the development stage                     (751,671)
                                                                 ---------------


Total Stockholders' Equity                                                 6,465
                                                                 ---------------

                                                                 $         6,830
                                                                 ===============
</table>

                 SEE ACCOMPANYING NOTES TO FINANCIAL STATEMENTS

                                       F-2


                                       3
<PAGE>


                              MAKE YOUR MOVE, INC.
                         ( a Development Stage Company)
                            STATEMENTS OF OPERATIONS
<table>
<caption>



                                                                      Cummulative
                                                                         from
                                                                     September 30,
                                               Year Ended                1998
                                              September 30            (Inception)
                                       ---------------------------         to
                                            2002          2001     September 30, 2002
                                       ------------- ------------- ------------------
                                                                      (unaudited)
<S>                                         <C>           <C>             <C>


REVENUES-related party                  $      6,250  $          -  $           6,250
                                       ------------- ------------- ------------------
EXPENSES

   General and administrative                473,814       143,294            668,078
   Research and development                   14,550        75,293             89,843
                                       ------------- ------------- ------------------
   Total expenses                            488,364       218,587            757,921
                                       ------------- ------------- ------------------
NET (LOSS)                              $   (482,114) $   (218,587) $        (751,671)
                                       ============= ============= ==================

NET (LOSS) PER SHARE                    $      (0.05) $      (0.02)
                                       ============= =============
WEIGHTED AVERAGE NUMBER OF
  COMMON SHARES OUTSTANDING               10,692,950    10,700,000
                                       ============= =============

</table>


                 SEE ACCOMPANYING NOTES TO FINANCIAL STATEMENTS

                                       F-3


                                       4
<PAGE>



                              MAKE YOUR MOVE, INC.
                          (a Development Stage Company)
                            STATEMENTS OF CASH FLOWS
<table>
<caption>

                                                                                 Cummulative
                                                                                    from
                                                                                September 30,
                                                           Year Ended               1998
                                                         September 30           (Inception)
                                                 ---------------------------         to
                                                      2002          2001     September 30, 2002
                                                 ------------- ------------- ------------------
<S>                                                    <C>          <C>              <C>
OPERATING ACTIVITIES

   Net ( loss)                                    $   (482,114) $   (218,587)     $    (751,671)
   Adjustments to reconcile net loss to
   net cash used by operating activities:
      Common stock issued for services                 267,390        15,000            282,390
      Contributed capital                              232,418       193,328            425,746
   Changes in operating assets and liabilities:
         Increase in accrued management fees            (6,250)                          (6,250)
         Increase (decrease) in accounts payable       (10,924)       10,319                365
                                                 ------------- ------------- ------------------
         Net Cash (Used) by Operating Activities           520            60            (49,420)
                                                 ------------- ------------- ------------------
FINANCING ACTIVITIES
   Proceeds from sale of common stock                                                    50,000
                                                 ------------- ------------- ------------------
         Net Cash Provided by Financing Activities                                       50,000
                                                 ------------- ------------- ------------------
NET INCREASE IN CASH                                       520            60                580

CASH AT BEGINNING OF PERIOD,                                60             -                  -
                                                 ------------- ------------- ------------------
CASH AT END OF PERIOD                             $       580   $         60      $         580
                                                 ============= ============= ==================

SUPPLEMENTAL CASH FLOWS INFORMATION

   Common stock issued cancelled in a stock
    exchange for consideration to be received     $   (300,000) $    300,000
                                                 ============= =============

</table>

                 SEE ACCOMPANYING NOTES TO FINANCIAL STATEMENTS

                                       F-5

                                       5
<PAGE>


                              MAKE YOUR MOVE, INC.
                         ( a Development Stage Company)
                       STATEMENTS OF STOCKHOLDERS' EQUITY
<table>
<caption>
                                                                                                               (Deficit)
                                                                                                              Accumulated
                                                        Common Stock                              Receivable  During the
                                                 -----------------------  Paid-in   Contributed      From    Development
                                                    Shares      Amount     Capital    Capital    Shareholder    Stage        Total
                                                 ----------- ----------- ----------- ----------- ----------- ----------- ----------
<S>                                                   <C>         <C>        <C>          <C>         <C>         <C>        <C>
Balances, at inception                                     -  $        -  $       -   $        -  $        -  $        -  $       -
                                                 ----------- ----------- ----------- ----------- ----------- ----------- ----------
Balances, September 30, 1998
Issuance of stock at $.005 per share,
October 5, 1998                                   10,000,000      10,000     40,000            -                              50,000
Net (loss) for the period                                                                                        (50,485)   (50,485)
                                                 ----------- ----------- ----------- ----------- ----------- ----------- ----------
Balances, September 30, 1999                      10,000,000      10,000     40,000            -           -     (50,485)      (485)
  Net (loss) for the year                                                                                           (485)      (485)
                                                 ----------- ----------- ----------- ----------- ----------- ----------- ----------

Balances, September 30, 2000                      10,000,000      10,000     40,000            -           -     (50,970)      (970)
Shares issued at $.15 per share, June 30, 2001:
    For compensation                                 100,000         100     14,900                                          15,000
    For acquisition                                2,000,000       2,000    298,000                 (300,000)                     -
Contributed capital                                                                      193,328                            193,328
Net (loss) for the year                                                                                        (218,587)   (218,587)
                                                 ----------- ----------- ----------- ----------- ----------- ----------- -----------

Balances, September 30, 2001                      12,100,000      12,100    352,900      193,328    (300,000)   (269,557)   (11,229)
Shares issued at $.15 per share for consulting
services:
  January 7, 2002                                      6,000           6        894                                             900
  June 15, 2002                                    1,731,600       1,732    258,008                                         259,740
  July 7, 2002                                        45,000          45      6,705                                           6,750
Cancelation of outstanding shares, November 2002  (2,000,000)     (2,000)  (298,000)                 300,000                      -
Contributed capital                                                                      232,418                            232,418
Net (loss) for the year                                                                                         (482,114)  (482,114)
                                                 ----------- ----------- ----------- ----------- ----------- ----------- -----------

Balances, September 30, 2002                      11,882,600  $   11,883  $ 320,507   $  425,746  $        -  $ (751,671) $   6,465
                                                 =========== =========== =========== =========== =========== =========== ===========

</table>

                 SEE ACCOMPANYING NOTES TO FINANCIAL STATEMENTS

                                       F-5

                                       6
<PAGE>



                              MAKE YOUR MOVE, INC.
                          NOTES TO FINANCIAL STATEMENTS
                               SEPTEMBER 30, 2002

NOTE 1 - THE COMPANY AND ITS SIGNIFICANT ACCOUNTING POLICIES

The Company

Make Your Move, Inc. (the Company or MYM),  formerly Pacific Sports Enterprises,
Inc.,  was  incorporated  in Nevada on September  28, 1998.  In April 2001,  the
principal  shareholder of the Company sold the majority of its outstanding stock
of the Company for $50,000,  to a limited liability company,  The Rolling Group,
LLC. (Group),  which became the Company's parent. The Group's sole member is the
president/CEO/Chairman  of the Board of the Company.  The Group has no operating
business of its own and has no  financial  interest in any other  business.  The
president/CEO/Chairman of the Board of the Company was the developer of a series
of board,  computerized,  and online games, and related products for the last 11
years under the name DCP, LLC.  (DCP), a company in which he has a 55% ownership
interest. DCP is currently inactive.

The Company has been in the development  stage since inception and has no earned
revenues to date. In accordance with SFAS #7 it is a development  stage company.
Its fiscal year end is September 30.

On June 30, 2001,  the Company issued  100,000  post-split  shares of its common
stock to DCP for the rights to integrate  four of DCP's games and products  into
one or more of the  products  being  developed by the  Company,  utilizing  game
platform,  computerized,  and  online  game  technologies.  MYM has no equity or
controlling  financial  interest in DCP, has not guaranteed  any  obligations of
DCP, and has no  financial  interest in any gain or loss on the  disposition  of
DCP. This  transaction was valued by the Board of Directors at $.15 per share or
$15,000,  and expensed to operations  during the fiscal year ended September 30,
2001

The Company has generated operating expenses furthering the development of DCP's
online game site, and has already begun  marketing  efforts to begin  generating
membership  sales.  In addition,  the company has generated  operating  expenses
related to the  development  of the artificial  intelligence  for DCP's computer
games and changes to the  computer  games'  user  interface.  Substantially  all
operating expenses in 2001 have been provided by capital  contributions from the
present president/CEO/Chairman of the Board of the Company, whereas in 2002, the
Company issued  1,782,600 of common stock valued at $267,390,  to supplement its
operations.

Rescission of PurchaseTransaction

The  Company  filed  its  June  30,  2001  Form  10-QSB  disclosing  a  purchase
transaction  involving  the  acquisition  of  technology,  related  patents  and
equipment in exchange for the  issuance of  2,000,000  post-split  shares of the
Company's common stock valued at $300,000. The transaction was entered into with
the understanding that the acquiree had developed certain technology  applicable
to the furtherance of the Company's business  interests.  In November 2001, this
transaction  was  rescinded,  since the  acquiree  did not have the research and
development  or  capability  to provide such  technology  enhancements  that the
Company originally was led to MAKE YOUR MOVE, INC. NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 2002 believe existed.  The financial  statements have given effect
to this  transaction as a rescission  retroactive to the date entered into, June
30, 2001, thereby restating the previously issued financial statements, however,
the shares issued in the  transaction  were treated as outstanding  until formal
cancellation and rescission occurred.

                                       7
<PAGE>

In November 2001 a formal rescission agreement was signed, and all consideration
initially  agreed  to by the  parties  was  retuned.  Accordingly,  the  Company
cancelled the 2,000,000 restricted shares initially issued in the transaction.

Stock Split

The  financial  statements  have given effect to a 10 for 1 forward  stock split
approved by the Board of Directors on June 30, 2001.  All  references  to shares
issued from inception and to  disclosures  herein are with respect to such stock
split.

Use of Estimates and Assumptions

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 and the disclosure of
contingent  amounts in the Company's  financial  statements and the accompanying
notes. Actual results could differ from those estimates.

Cash Equivalents

The Company considers all highly liquid investments with the original maturities
of three months or less to be cash equivalents.

Fair Value of Financial Instruments
-----------------------------------

Statement of Financial  Accounting  Standards  No. 107,  disclosures  about fair
value of financial instruments, defines the fair value of a financial instrument
as  the  amount  at  which  the  instrument  could  be  exchanged  in a  current
transaction  between  willing  parties.  The  carrying  values of the  Company's
financial  instruments,  which are cash and accounts  payable  approximate  fair
values due to the short-term maturities of such instruments.

Restatement of Shareholders' Equity

The initial $1,000 paid by shareholders  for their  10,000,000  shares of common
stock in the year ended  September  30,  1999,  has been  increased  to $50,000,
representing  the total amount paid by shareholders  for their stock,  which was
expended  for the  purchase  of a  basketball  team  franchise  in the  American
Basketball  Association League. The league failed to materialize  resulting in a
worthless  franchise.  Accordingly,  that  investment  was  written  off  as  of
September 30, 1999.

Loss Per Share

Net loss per  share is  provided  in  accordance  with  Statement  of  Financial
Accounting  Standards No. 128 (SFAS No.128) "Earnings Per Share". Basic loss per
share is computed by dividing net loss available to common  stockholders  by the
weighted average number of common shares outstanding during the period.

NOTE 2- INCOME TAXES

Income  taxes are  provided  for using the  liability  method of  accounting  in
accordance with Statement of Financial  Accounting Standards No. 109 "Accounting
for Income  Taxes".  A  deferred  tax asset or  liability  is  recorded  for all
temporary  difference  between financial and tax reporting of which depreciation
is the most  significant.  Deferred tax expense  (benefit)  results from the net
change  during  the year of  deferred  tax  assets  and  liabilities.  Valuation


                                       8
<PAGE>

allowances are established, when necessary, to reduce deferred tax assets to the
amount expected to more likely than not realized in future tax returns.  Tax law
and rate changes are reflected in income in the period such changes are enacted.

Fiscal Year Ended September 30, 2001

Since  inception,  the Company has continued to sustain  operating  losses.  For
income tax purposes approximately $52,000 of operating losses to date constitute
start-up  costs,  approximately  $81,000  are  non-deductible  contributions  to
capital, and the balance constitutes a net operating loss carryover of $136,000,
of which  $51,000 was  incurred  as of  September  30,  2000.  Therefore,  as of
September 30, 2001, the deferred tax benefit of  approximately  $47,000 relating
to tax loss  carryovers and start-up  costs has not been recorded  because it is
completely offset by a valuation allowance of $47,000,  as management  currently
believes  that it is more  likely  than not that  such tax  benefit  will not be
realized at this time.

Because of a more than 50 percent  ownership  change  during the year due to the
purchase by the Rolling Group of 7,000,000 shares,  as referred to earlier,  the
Company's net operating  loss is limited as to the amount it may use annually to
$3,579.

Any amortization of start-up costs for tax purposes is available for a period of
20 years, once it commences to offset future taxable income.

Fiscal Year Ended September 30, 2002

The Company sustained  additional  start-up costs of approximately  $290,000 for
the year,  and a tax loss of  $14,550,  which  resulted  in an  increase  in tax
benefits of  approximately  $77,000.  Services  contributed  by  management  and
expensed  during the year of $175,000,  were not tax deductible and constitute a
permanent  difference.  Because of the  inability of management to determine the
realization  of tax  benefits at the present  time,  a  valuation  allowance  of
$77,000 has been provided,  thereby negating the utilization of any tax benefits
as of September 30, 2002. Tax loss carryovers of $151,000 expire through various
dates ending September 30,2022.

NOTE 3 - INVESTMENT BANKING AGREEMENT

On June 19, 2001, the Company entered into an investment banking agreement for a
minimum  period of 6 months,  to assist the Company in raising up to $15,000,000
of convertible preferred stock and/or implementing a business  combination.  The
Company  advanced  a total of $17,  500 as of  September  30,  2001,  which  was
contributed  by the  principal  shareholder  to the  Company.  If the Company is
successful in raising additional equity, total compensation,  less the retainer,
is applicable of 6 percent of total equity  placements and warrants equal to one
percent of the fully  diluted  shareholder  interest of the  Company,  after the
effect of the issuance of the all equity securities with a strike price equal to
the implied sale price per share in the placement,  with a term of 5 years,  and
piggy-back  rights after the  completion of an initial public  offering.  In the
case of a business combination,  a fee payable in cash of 3 percent of the total
enterprise value will apply,  less the retainer.  The investment  banker is also
entitled  to receive  reimbursement  for up to $3,500 per month,  excluding  any
legal fees and costs,  without  prior  written  permission  of the  Company.  On
February 22, 2002,  Make Your Move,  Inc.'s Board of Directors  voted to rescind
the investment banking agreement on June 19, 2001.

                                       9
<PAGE>

NOTE 4- MANAGEMENT AGREEMENT

Effective June 30, 2001, the Company entered into a 5 year agreement with DCP to
provide management services for DCP and become its exclusive agent for the sales
of four of DCP products.  The $25,000 annual cost for and payment to the Company
for such  services  shall  commence  June 30,  2002.  Among  other  things,  the
agreement  provides for a sliding scale  percentage of collected net sales to be
paid to DCP,  ranging from an initial 10% for the first  $1,000,000 of net sales
during  the  initial 5 year  term,  to a low of 5% after  reaching  net sales of
$5,000,000.  The agreement is renewable  annually after the initial term, and is
cancelable  upon receipt of 30 days  written  notice by either party at any time
during its initial term or renewal  periods.  The Company has the right of first
refusal to acquire DCP's intellectual properties related to the four games being
marketed and manufactured by the Company.  As of September 30, 2002, the initial
3 months of fees of $6,250 was  accrued  under this  agreement.  MAKE YOUR MOVE,
INC. NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2002


NOTE 5 - GOING CONCERN

The Company's financial statements have been presented on the basis that it is a
going concern, which contemplates the realization of assets and the satisfaction
of  liabilities  in the normal course of business.  It has suffered  substantial
recurring   losses  since   inception  and  has  minimal   working  capital  and
stockholders'  equity.  The  Company's  ability  to  continue  in  existence  is
dependent  on its  ability to develop  additional  sources  of  capital,  and/or
achieve  profitable  operations.  The accompanying  financial  statements do not
include  any   adjustments   that  might   result  from  the  outcome  of  these
uncertainties.

Management's  plan to continue in existence  is to rely on present  shareholders
for working  capital,  and to pursue the present  process of arranging  for debt
and/or equity  financing,  including the filing of a  registration  statement on
Form SB-2 with the Securities and Exchange Commission.


NOTE 6 - RELATED PARTY TRANSACTIONS

In addition to related  party  disclosures  appearing  elsewhere in the notes to
financial statements, the president/CEO of the Company has provided the majority
of cash for working  capital through  September 30, 2002,  which was provided as
contributed  capital. Of the total capital contributed by both he and the former
president  during the year ended September 30, 2001, of $193,328,  approximately
$81,000 was for non-cash  services  rendered by them to the Company on the basis
of time spent at their hourly rates.  The balance of cash expenses  contributed;
$75, 000 for the redesign of packaging for the contemplated sales of DCP's games
(research and development  expense),  $17,500 for investment  banking  services,
$12,000 for legal,  accounting and audit services,  and $8,000 for other general
and  administrative  expenses  including  rent,  transfer and filing  fees,  and
outside  services,  was  based on  actual  costs  and  expenses  incurred  by or
associated with the Company.

For the  year  ended  September  30,  2002,  contributed  capital  consisted  of
management  services of $175,000,  payment for  accounting and audit services of
$15,892,  payment of investment banking Services of $8,830, payment for research
and  development  costs of $10,106,  payment of filing and transfer fees of $15,
493 and payment of general overhead of $7,097, for a total of $232,418.

                                       10
<PAGE>

NOTE 7 - COMMON STOCK ISSUANCES

During the year ended  September  30, 2002 various  issuances  of the  Company's
common  stock  occurred  which  were  valued  at $.15 per  share by the Board of
Directors.  Of the total shares  issued of 1,782,600,  1,685,600  were issued to
persons,  including  Board  members,  who  provided  consulting  services to the
Company, which have been included in general and administrative  expenses, for a
total of $252,840.  The balance of common shares issued were to individuals  who
assisted in various  aspects of website and game design  development,  valued at
$14,550, which were classified as research and development expenses.


NOTE 8 - COMMITMENTS AND CONTINGENCIES

Potential Litigation

In April 2001, the president/CEO/Chairman of the Board of the Company received a
demand letter from a California  company,  making various accusations and claims
of substantial  damages  against him for  commissions on sales of DCP games that
never  materialized.  On June 1, 2001,  legal  counsel  for DCP and the  Company
requested   substantiation  of  the  allegations,   but  no  response  was  ever
forthcoming.

The Company  didn't  enter into a management  agreement  with DCP until June 30,
2001. The Company's  management  firmly believes the Company has no liability in
this  matter.   Accordingly,   no  loss  provision  has  been  recorded  in  the
accompanying  financial  statements for this contingency.  No further action was
taken by either party as of September 30, 2002.

NOTE 8 - SUBSEQUENT EVENTS

Registration Statement

The  Company  anticipates  the  filing  of a  registration  statement  with  the
Securities  and Exchange  Commission on Form SB-2. The filing,  when  effective,
should  allow the Company to proceed  with the raising of  necessary  capital to
further its game technology development.

Letters of Intent

Two non-binding  letters of intent to acquire specific  products or license them
from unrelated companies were entered into in December 2002.

Consulting Agreement

During November 2002 the Company entered into a one year consulting agreement in
which  the  Company  will  be   represented  by  the  consultant  in  investors'
communications and public relations. In addition, management consulting services
are to be provided by the consultant  concerning the Company's  activities.  The
cost for these  services to the Company was the  issuance of 500,000  restricted
common shares valued by the Board of Directors at $.50 per share.  The agreement
also  requires the Company to pay cash  compensation  of up to 3% as finder fees
upon the furnishing of financing and/or the completion of a business acquisition
during the term of the agreement and for a period of one year thereafter.

Increase in Number of Authorized Preferred Shares

On November 5, 2002, the Company  increased the  authorized  number of Preferred
shares from 100,000 to 1,000,000.
                                      F-6

                                       11
<PAGE>