|U.S. SECURITIES AND EXCHANGE COMMISSION
        Washington, D.C. 20549
        FORM 10-K/A
|------------------------------------------------------------------------------------------



xANNUAL REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended March 31, 2013

or

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



For the transition period from __________to
_______________



|Commission File Number 333-175825
|---------------------------------



|Wireless Attachments, Inc.                            
|------------------------------------------------------
|(Exact name of registrant as specified in its charter)





|Colorado                                                               | 27-3515499                          
|---------------------------------------------------------------------- | ------------------------------------
|(State or other jurisdiction of incorporation
        or organization) | (I.R.S. Employer Identification No.)





|2789 S. Lamar Street, Denver, Colorado           | 80227     
|------------------------------------------------ | ----------
|(Address of principal executive offices)         | (Zip Code)
|(303) 763-7527                                  
|(Issuer’s telephone number, including area code)





|Securities registered pursuant to Section 12(b) of the Act:
|-----------------------------------------------------------
|                                                           
|Title of each class                                        
|(none)                                                     



Securities registered pursuant to Section 12(g)
of the Act:

(none)





Indicate
by check mark if the registrant is a well-known seasoned
issuer, as defined in Rule 405 of the Securities Act.  Yeso  No x



Indicate
by check mark if the registrant is not required to file
reports pursuant to Section 13 or Section 15(d) of the Act.  Yeso  No x



Indicate
by check mark if the registrant  (1) has filed all reports
required to be filed by Section 13 or 15(d) of the Securities Exchange Act 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.  Yesx  No o



Indicate
by check mark whether the registrant has submitted electronically
and posted on its corporate website, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405
of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant
was required to submit and post such files.  Yesx  No o



Indicate by check mark if disclosure of delinquent filers pursuant
to Item 405 of Regulation S-K (§229.405 of this chapter) is not contained herein and will not 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-K or
any amendment to this Form 10-K. x











Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large accelerated
filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.



Large accelerated filer o Accelerated filero
Non-accelerated filer o Smaller reporting company x



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

The aggregate market value of the 9,288,000 shares
of voting Common Stock held by non-affiliates of issuer as of September 30, 2012 is $0.00. Currently, there is an unpriced
quotation for the Company’s common stock on the OTC Bulletin Board.



As of June 24, 2013, the Company had 129,288,000 shares its $.0001
par value common stock outstanding.











FORM 10-K
WIRELESS ATTACHMENTS, INC.

INDEX



|          |                      |          |                                                                       |  | Page
|--------- | -------------------- | -------- | --------------------------------------------------------------------- |  | ----
|PART I.   |                      |          |                                                                       |  |     
|          |                      |          | Note Regarding Forward Looking Statements                             |  | 1   
|          |                      | Item 1.  | Business                                                              |  | 1   
|          |                      | Item 1A. | Risk Factors                                                          |  | 6   
|          |                      | Item 1B. | Unresolved Staff Comments                                             |  | 9   
|          |                      | Item 2.  | Properties                                                            |  | 9   
|          |                      | Item 3.  | Legal Proceedings                                                     |  | 9   
|          |                      | Item 4.  | Submission of Matters to a Vote of Security Holders                   |  | 9   
|PART II.  |                      |          |                                                                       |  |     
|          |                      | Item 5.  | Market for Common Equity, Related Stockholder Matters and             |  | 10  
|          |                      |          | Issuer Purchases of Equity Securities                                 |  |     
|          |                      | Item 6.  | Selected Financial Data                                               |  | 11  
|          |                      | Item 7.  | Management’s Discussion and Analysis of Financial                     |  | 11  
|          |                      |          | Condition and Results of Operations                                   |  |     
|          |                      | Item 7A. | Quantitative and Qualitative Disclosures about Market Risk            |  | 12  
|          |                      | Item 8.  | Financial Statements and Supplementary Data                           |  | 12  
|          |                      | Item 9.  | Changes in and Disagreements with Accountants on                      |  | 12  
|          |                      |          | Accounting and Financial Disclosures                                  |  |     
|          |                      | Item 9A. | Controls and Procedures                                               |  | 13  
|          |                      | Item 9B. | Other Information                                                     |  | 14  
|PART III. |                      |          |                                                                       |  |     
|          |                      | Item 10. | Directors, Executive Officers, Promoters and Control                  |  | 14  
|          |                      |          | Persons; Compliance with Section 16(a) of the Exchange Act            |  |     
|          |                      | Item 11. | Executive Compensation                                                |  | 16  
|          |                      | Item 12. | Security Ownership of Certain Beneficial Owners                       |  | 16  
|          |                      |          | and Management                                                        |  |     
|          |                      | Item 13. | Certain Relationships, Related Transactions and Director Independence |  | 17  
|          |                      | Item 14. | Principal Accountant Fees and Services                                |  | 18  
|PART IV.  |                      |          |                                                                       |  |     
|          |                      | Item 15. | Exhibits, Financial Statement Schedules                               |  | 18  
|          | Financial Statements |          | F-1 to F-8                                                           
|          |                      |          | Signatures                                                            |  | 21  
|          |                      |          | Exhibits                                                              |  |     
|          |                      |          | Certifications                                                        |  |     













ii











PART 1.

Note Regarding Forward-Looking Statements



When used in this report, the words “may,”
“will,” “expect,” “anticipate,” “continue,” “estimate,” “project,”
“intend” and similar expressions are intended to identify forward-looking statements within the meaning of Section
27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934 regarding events, conditions and financial
trends that may affect the Company’s future plans of operations, business strategy, operating results and financial condition.
Persons reviewing this report are cautioned that any forward-looking statements are not guarantees of future performance and are
subject to risks and uncertainties and actual results may differ materially from those included within the forward-looking statements
because of various factors. Such factors are discussed under “Item 2. Management’s Discussion and Analysis of Financial
Condition or Plan of Operations,” and also include general economic factors and conditions that may directly or indirectly
impact the Company’s financial condition or results of operations.

Item 1. 	Business



History



Wireless Attachments, Inc. (“WAI,” “we”
or the “Company”) incorporated in the State of Colorado on September 22, 2010, under the name Wireless Attachments,
Inc.



Since September 22, 2010, WAI has been in the research and development
phase. We expect to be in the research and development phase for at least another 12 months. We intend to develop solar cloth membranes
and solar charging units for outdoor active wear that convert sunlight into electrical power and that can be used for charging
and operating mobile devices such as the iPhone and iPod.



On November 5, 2010, Apple, Inc. granted the Company a non-exclusive
license to design, develop, manufacture and sell accessories that are made for Apple’s iPod and iPhone. Our operations are
materially dependent on our license agreement with Apple, Inc. and Apple, Inc. may approve or disapprove any proposed product for
any reason and may terminate the license for any or no reason upon 60 days notice.



Product Development



The Company intends to develop and market two types of products:
(1) Photovoltaic Cloth Membranes (“PCMs”) that will work in conjunction with (2) Solar Charging Units (“SCUs”),
which we also intend to develop. We have been in the concept stage of development since September of 2010. We have been researching
and assessing materials, devices and technologies that we can incorporate into our planned products. Since we started this phase
of research and development, several events in the solar market have extended the timing of our research and development activities.



While Photovoltaic (“PV”) installations grew 76% in
2012 over 2011 with an estimated market value of $11.5 billion (according to a report released in January of 2013 by GTM Research
and the Solar Energy Industries Association), installed prices for PV systems fell 27% during 2012 and HIS predicts that the price
of solar modules will keep falling. Because of the falling prices of PV systems, solar PV suppliers saw annual revenues drop resulting
in a shakeout as weaker companies fell out of the market. With the market tightening, but still growing fast, suppliers are under
pressure to reduce their own costs through technology innovation, manufacturing innovation, waste reduction or other measures.



The industry has been showing signs of consolidation by way of numerous
bankruptcies and the absorption of assets by larger companies. The Company expects this trend to continue as the prices of solar
modules keep falling and PV suppliers see their revenues drop. As less-competitive companies drop out of the market, fewer players
are involved and the Company has found that research and development of technologies that we could implement into our planned products
is stalled or still at the academic level. However, we do believe that, because prices will continue to drop, companies in this
industry will need to become more competitive through technology innovation and increased efficiencies.



1







The Company has been exploring the use of thin-film technologies
for use in the manufacture of its products, including dye-sensitized solar cells (also known as Gratzel cells). Gratzel cells use
a molecular dye that absorbs sunlight and converts the photons’ energy into electricity. Historically, a major problem with
Gratzel cells has been their use of organic liquid electrolytes that leak and corrode the cells reducing cell life. We have been
conducting this phase of our research and development in-house. We have been seeking partnerships with other companies or academics
that are working on similar technologies.



In May of 2012, Robert Chang, a professor and researcher at Northwestern
University, and Mercouri Kanatzidis, a Northwestern chemistry professor, reported they had developed a thin-film compound which
replaces the liquid electrolyte of the Gratzel cell making the cell more stable and durable. The thin-film compound is a solid,
not a liquid, so it should not leak or corrode. The new cell’s energy conversion efficiency of 10.2% is the highest reported
so far for a solid-state solar cell equipped with a dye sensitizer. The Company has been attempting to contact Professor Chang
to discuss his research and explore possible applications regarding the Company’s proposed products.



In December of 2012, Professor John Badding of Penn State University
posted his findings in the online edition of Advanced Materials regarding his research into developing a silicon-based optical
fiber with solar-cell capabilities that can be scalable to many meters in length. The research opens the door to the possibility
of weaving together solar-cell silicon wires to create flexible, curved or twisted solar fabrics. Professor Badding’s team
has built a new optical fiber that is thinner than the width of a human hair and integrates electronic components, bypassing the
need to integrate fiber-optics with chips. Professor Badding was quoted on Penn State’s web site as saying, "long, fiber-based
solar cells give us the potential to do something we couldn't really do before: we can take the silicon fibers and weave them together
into a fabric with a wide range of applications such as power generation, battery charging, chemical sensing and biomedical devices."
Professor Badding notes, “the military especially is interested in designing wearable power sources for soldiers in the field.”
Currently, the Company is in the process of trying to obtain more information regarding this technology to ascertain if Professor
Badding’s silicon fibers would be a good fit for its planned products.



The Industrial Technology Center of Fukui
Prefecture and Kyoto-based solar cell manufacturer, Sphelar Power Corporation, have developed spherical solar cells that can be
woven into cloth and connected to a battery through conductive wires to provide a source of light and heat. Each solar cell, with
a diameter of 1.2 millimeters, has an electrical output of 0.2 milliwatt during daytime on a clear day. Because the cloth is thin
and flexible, it is expected to be used as material for curtains and other commercial goods. Sphelar Power intends to continue
the development in cooperation with the Industrial Technology Center of Fukui Prefecture and local companies so that they will
be able to ship samples in one year. Craig Lassen, our VP of Product Development has been trying to get a personal introduction
to the development people at Sphelar Power.

At this time, we have not formed any relationships with any companies
or academicians. Once we have identified the technologies and materials we intend to incorporate into our planned products, we
plan to engage outside developers to assist in their development. Our current thoughts on how to develop our products may change
during the development process and the technologies, devices and materials we may expect to use in the development of our proposed
products may change accordingly.



We anticipate being in this phase of our research and development
for at least another 12 months. After we exit this stage of research and development, we expect it will take an additional three
to six months to create working prototypes. We must submit these prototypes to Apple for approval and certification. Our license
agreement with Apple requires certification by Apple of the prototypes and then again when we have production ready products. Apple's
authorized test labs perform all requisite compliance testing. The Company will need to submit two production-ready samples to
one of Apple’s approved third party test labs. The Company hopes to have samples ready for a test lab in 15 months. At the
time we submit the production ready products, we must also submit a plan of distribution to Apple to achieve certification. There
is no guarantee that Apple will approve our production ready products and plan of distribution. Without this certification, the
Company would not have products to market, and the Company may have to cease all operations.

2









Our access to PCM and SCU technologies is no greater than other
developers intent on developing the same or similar products. Accordingly, we have no special access to potential PCM and SCU technologies
that would provide a developmental advantage. Because we are in the initial concept of product development, our selection of any
technology is preliminary and may change as the product development process continues.



At the conclusion of our product development, the Company will refine
its market research, model cost of goods sold by projecting out the availability and costs of raw materials and the costs associated
with outsourcing manufacturing and third party logistics and develop a detailed sales and marketing plan and associated costs.
We have not developed a functioning product and we have not yet obtained objective evidence that our planned products can reliably
perform the functions or provide the benefits described in this report.



Growth Strategy



The Company plans to partner with contract manufacturers that already
have the equipment and capability to produce our planned PCM and SCU products on a contract basis. We intend to derive revenue
from direct sales of our PCMs and SCUs to manufacturers of cloth-based consumer products.



The Company does not plan to develop its own suite of end-user clothing
and bags, but rather to create PCMs and SCUs that can be incorporated into merchandise created by manufacturers of active wear,
bags and other cloth-based consumer products. Our primary initial focus will be developing PCMs and SCUs that can be used by outdoor
and sporting clothing manufacturers. There can be no assurance, however, that we will be able to develop such PCMs or SCUs or,
if we are able to develop them, that we will be successful in marketing them at a profit.



Market



We intend initially to market and sell our products only in the
United States, where we believe that the market for our products is limited. The available market research data that we have located
and our assumptions behind our estimate of market size are discussed below. Because we are unable to find U.S. market forecasts
or estimates for our intended products, we have necessarily made assumptions in estimating the range of the potential market size
for those products. Our assumptions are also set forth below. We have researched markets for other solar products (not necessarily
related to charging units for mobile phones and products similar to iPods) and have extrapolated information from those data and
research. The forecasting of market size for relatively new products, however, is, by its nature, not an exact process, and there
can be no assurance that our assumptions are valid or that our estimates will prove to be accurate. Moreover, the aggregate potential
market size for our intended products is no indication of our potential revenues or unit sales.



Ryan Levinson, Founder of SunFunder (a crowdfunding platform connecting
investors to high-impact solar projects in off-grid communities), believes the off-grid solar market will be driven by cell phones.
In his December 2012 article Five Reasons Why the Off-Grid Solar Market Will Be Driven by Cell Phones, he asserts “there
are 600 million people with cell phones that have no access to electricity.” His article explains “to charge cell phones,
people often have to walk hours to charging stations where they can plug their phone into a car battery.” Mr. Levinson points
out that a new trend is emerging in the off-grid solar market wherein small-scale entrepreneurs are buying solar cell phone charging
units and creating businesses around charging other people’s cell phones. Charging cell phones is emerging as the number
one reason people with no electricity want solar energy.



Mr. Levinson cites new payment options are also driving the growth
of the off-grid solar market. “For years solar businesses in off-grid communities have sought consumer financing solutions
to help make solar energy more affordable for their customers. Solar businesses have tried to implement direct financing programs
through micro-loans, leases and consignment, but one of the biggest challenges has always been how to get repaid by people living
in remote unelectrified areas. Now, due to the recent growth of mobile money systems, particularly in East Africa, new direct financing
approaches, such as “Pay As You Go” are emerging that allow people to pay their solar energy payments with their cell
phones.” The Company believes that this growth in the off-grid solar market will have a small impact upon the Company’s
business primarily due to the fact that the potential of alternative charging solutions also has the attention of telecom companies
who operate in off-grid areas. Mobile phones provide commercial and social opportunities, and when off-grid subscribers are given
the opportunity to increase their usage, they do so. Telecom giant Digicel distributed 350,000 solar handset chargers throughout
Papau New Guinea, Vanautu, Haiti and a few other markets. They tracked the mobile phone usage of subscribers before and after acquiring
a solar charger, and the difference was an average revenue per user increase of 13% - 15%.



3







The Company could not find any data or research reports that specifically
addressed the market for solar powered chargers for the Apple iPod and iPhone. However, by examining other data and research materials
from a broader range of solar product markets, we have tried to estimate the U.S. market for solar powered chargers for the Company’s
proposed target market, as described below.



For the fiscal year ending September 30, 2012, Apple sold 125 million
iPhones and 35 million iPods. On January 23, 2013, Apple reported it had sold 47.8 million iPhones during the first quarter of
fiscal 2013 compared to 37 million during the same period of fiscal 2012. Apple sold 12.7 million iPods during the first quarter
compared to 15.4 million during the same period of fiscal 2012. Strategy Analytics reported, based on first quarter 2013 numbers,
Apple is third (behind Samsung and Nokia) in the global mobile phone market – with a 10% market share. Apple increased its
market share from 9.3% in the same period in 2012. Nokia and ZTE saw their market share drop year over year for the first quarter,
while Apple, Samsung and LG watched their market share rise. ABI Research estimated the overall mobile phone accessories market
at $36 billion for 2012 and is projecting aftermarket mobile phone accessories sales in excess of $50 billion by 2015.



Batteries and solar chargers are used primarily in the off-grid
solar markets, but also in on-grid markets, where the customer requires power during periods that the electricity grid is unavailable.
In the U.S, these markets would include rural areas and for leisure applications (motor homes, sailboats, vacation homes, hunting
cabins, mountain lodges).



The Company was unable to ascertain from this report (or any other
source) the U.S. portion of the off-grid charging market for mobile phones. According to a 2013 report by SolarCellCentral, the
U.S. will account for 4.3% of the aggregate worldwide PV installations market in 2013 and the U.S. market share of these installations
is expected to grow between 15% and 25% by 2013. The U.S. solar industry grew from $8.6 billion in 2011 to $11.5 billion in 2012.
Transparency Market Research reports “grid-connected solar PV's dominated the grid type market, accounting for 98.03% of
the overall installed capacity in 2011.”



From these data, WAI has estimated a U. S. market for solar charging
solutions for mobile phones and other portable devices in 2013 between $29 million and $248 million. We estimated the low end of
the 2013 market size by multiplying the U.S. 2012 market share of PV installations ($11.5 billion) by the expected average growth
rate in the U.S. market share of those installations (20%) and multiplied that figure by the projected 2013 percentage of off-grid
solutions (3%). We then applied to the resulting number a discount factor of 70% to account for (i) the widespread availability
of cheaper and more convenient on-grid charging solutions within the U.S. market and (ii) the fact that there are mobile phones
other than Apple products. We estimated the high end of the 2013 market size by multiplying the number of projected 2013 iPhone
and iPod sales times the average selling price of $43.69 of solar charging solutions that we found currently available in the marketplace
and multiplied that product by our estimate of U.S. adopters of solar energy charging solutions of 3%. We anticipate that the percentage
of U.S. adopters of solar energy charging solutions will be smaller than in other countries with fewer on-grid resources and due
to the availability in the U.S. of cheaper and more convenient on-grid solutions. Due to the inherent uncertainties in the published
estimates and projections that we have relied on (including inherent uncertainties associated with predicting future events in
general), our own assumptions and the fact that we have extrapolated data from the larger PV installation market to the market
for PV battery charging solutions for portable products, there can be no assurance that our estimate of the potential U.S. market
for our intended products will prove to be accurate.



Backpacks, brief cases and bags with built-in flexible solar panels
are already available in today’s marketplace. Bags with photovoltaic panels are used to power personal electronics and laptop
computers. We believe the market for solar charging solutions will continue to grow and by developing cloth membranes that are
not only washable, but pliable, that active wear manufacturers and other OEM’s of cloth-based merchandise will find our membranes
a unique solution to gaining new market share. It is our intent to create cloth membranes with solar panels that are not quite
as noticeable, bulky and unattractive as current solutions. We expect to create a more elegant and efficient solution than those
products already in the marketplace. By creating solar-charging cloth membranes that can be sewn into outdoor clothing and sportswear,
we expect our customers will be able to create consumer products for those individuals that want to live an active lifestyle and
remain connected.



4







Competition



In general, the accessory market for iPhones and iPods is highly
competitive. We will be competing with those companies that develop solar chargers and power accessories for Apple’s products,
such as Solawerks (a subsidiary of DoMark International) and Kudo. More specifically, we believe we will be competing with those
companies developing photovoltaic materials, like Solarmer Energy, Inc., that are licensed or sold to OEM’s.



Competing developers may be able to engage in larger scale branding,
advertising and developing activities more extensively than we can. Further, with sufficient financial backing, talented designers
and developers can become competitors within several months of establishing a business. We will compete primarily on the basis
of design, development, quality and service. Our business depends on our ability to shape and stimulate consumer tastes and demands
by developing innovative and exciting products, as well as on our ability to remain competitive in the areas of quality and price.



In May of 2012, Colorado State University (“CSU”) received
a $15,000 grant from the Environmental Protection Agency as part of a competition to design functional, good-looking and affordable
solar clothing. Eulanda Sanders and Ajoy Sarkar, associate professors in the Department of Design and Merchandising, along with
four students, are currently developing natural-fiber outdoor clothing prototypes that harvest energy while the wearer participates
in outdoor activities. Jaymi Heimbuch of Treehugger quotes the CSU team as saying: “First, the clothing will use the most
recent research and technology to make natural fibers such as cotton and linen as outdoor savvy as other petroleum-based textiles
which are heralded by outdoor enthusiasts for warmth, UV ray protection, comfort and moisture-wicking. Second, the clothing will
provide a solar source of energy for electronic devices, reducing alkaline battery use.” The CSU team is using UV-treated
natural fiber fabric, such as cotton or linen, rather than petroleum-based textiles. The researchers have discovered that the right
selection of fabric and weave, thickness, weight, dyeing and finishing of natural fabrics provides excellent protection from UV
rays. The group has developed prototypes of three jackets, a vest and two helmets –one ski helmet with Blue tooth capabilities
and one for possible military use.



On June 6, 2012, Ascent Solar Technology, Inc., headquartered in
Thornton, Colorado, launched a charger for the Apple iPhone 4/4S smart phone. Branded under Ascent’s new EnerPlexTM
line of consumer products, the charger incorporates the company’s solar cells into a protective iPhone 4/4S case, along with
a thin battery. On June 19, 2012, Ascent announced that it had received an order for 50,000 of is solar-powered chargers and cases.



On September 11, 2012, the Chicago Tribune, published a story
about Everpurse. Everpurse produces a lightweight zippered clutch with a dedicated pocket that keeps an iPhone charged at 50% or
above for 24 hours under standard usage. The clutch can be carried by itself or slipped into a larger bag. The Everpurse system
comes with a charging pad, roughly the length and width of a paperback, that can fully charge the special pocket in roughly six
hours.



Recent Developments



On April 24, 2012, the Board of Directors of the Company recommended
to the shareholders that it would be in the best interests of the Company to forward split the Company’s common stock, par
value $.0001, on a 60 for 1 basis. Steve S. Sinohui, the Company’s sole director, Chief Executive Officer and owner of 92.82%
of the shares of the Company’s common stock, approved the forward split.



On July 3, 2012, September 12, 2012 and November 13, 2012, the Company’s
President and controlling shareholder, Steve S. Sinohui, loaned the Company $15,000, $5,000 and $3,500, respectively. The notes
are due on December 31, 2014, unless extended, and bear no interest unless not paid, in which case interest will be charged at
a rate of 10% annually.



Need for Additional Financing



WAI intends to be researching the materials, technologies and processes
necessary to create its planned products for at least another 12 months. During this time, the Company will rely upon loans from
its major shareholder and President, Steve S. Sinohui to fund research and development. Thereafter, we anticipate it will take
an additional three to six months to create working prototypes. Our VP of Product Development estimates it will take $30,000 to
$50,000 to create the first prototypes of the PCM and SCU. It will be necessary for the Company to raise additional financing to
fund the development of its first prototypes, to bring the prototypes to production, for sales and marketing, staffing and for
general operating expenses.



5







At this time, we are unsure of how much funding we will need once
we complete research and development, because we are unsure of the technologies we will employ to have our planned products manufactured.
However, management estimates that we will require additional funding between $100,000 and $250,000 to fund the development of
our first prototypes, to bring the prototypes to production, for sales and marketing, staffing and for general operating expenses.
If we are unable to raise additional funds, our stock would likely become worthless and we may be forced to abandon our business
plan. As of the date of this report, we do not have any specific plans for raising additional funds for operations beyond the next
12 months.



Item 1A.	Risk Factors

The Company’s business is subject to many risks,
including the following:



Development Stage Business; No Assurance of Profitability.



The Company was incorporated in the State of Colorado on September
22, 2010, and has had no operations to date. Currently, the Company is researching processes, materials and technologies for use
in the manufacture of its planned products. We expect to be in this phase of research and development for at least another 12 months.
Thereafter, we expect it will take another three to six months to create our first working prototypes. It is our intention to develop
photovoltaic cloth membranes (“PCMs”) and solar charging units (“SCUs”) that convert sunlight into electrical
power and that can be used for charging and operating mobile devices such as the iPhone and iPod. The success of the Company's
proposed business will depend to a great extent on its ability to develop and market multiple sizes and types of PCMs that can
be used to provide a charging current for SCUs as well as its ability to outsource manufacturing, warehousing and distribution
to firms with the expertise and the experience to provide efficient, reliable services. Unless the Company successfully commences
its business operations described herein, current and future investors may lose all or a substantial portion of their investment
in the Company. The Company faces all risks that are associated with any new business, such as under-capitalization, cash flow
problems and personnel, financial and other resource limitations as well as special risks associated with its proposed operations.
The Company faces intense competition from other companies that have greater resources, both financial and otherwise, than the
Company does. There is no assurance that the Company will be successful in implementing its business plan described herein, generating
significant revenue or becoming profitable.



No Operating History or Revenue and Minimal Assets.



The Company is a "start-up" operation, as it has no operating
history. The Company has no significant financial resources and limited assets. The Company, in all likelihood, will sustain operating
expenses without corresponding revenues, at least until the Company is able to exit research and development and begin production
and sale of its planned cloth membranes and solar charging units to manufacturers of active wear. This will result in the Company
incurring net operating losses that will increase continuously until the Company can successfully begin distribution of its planned
products described herein. There can be no assurance that the Company's operations will become profitable in the near future, or
at all.



Risks Associated with Forward-Looking Information.



Much of the information presented in this report contains forward-looking
statements. Although we believe the forward-looking statements have reasonable bases, we cannot offer any assurance that we will
be able to conduct our operations as contemplated. You should carefully review all of the information and assumptions contained
in this report with your legal, tax, financial, investment and accounting advisors with these risks in mind.



6







Need for Additional Financing.



The Company intends to be researching processes, materials and technologies
for use in its planned products for at least the next 12 months. Currently, the Company is relying upon loans from its major shareholder
and President, Steve S. Sinohui, to fund this phase of research and development. We have not generated revenues to date and do
not anticipate revenues while in this phase of research and development. Once we have completed researching processes, materials
and technologies, the Company does anticipate the need for additional funding to create working prototypes, to gain certification
and acceptance from Apple of its prototypes, to create production ready products, for manufacturing, for sales and marketing, staffing
and for general operating expenses. At this time, we are unsure of just how much funding we will need once we complete research
and development. Management believes we will need to raise additional funding between $100,000 and $250,000 to bring our planned
products to market. The Company intends to use the next 12 months to continue its market research, to model cost of goods sold
by projecting the availability and costs of raw materials and the costs associated with outsourcing manufacturing and third party
logistics and to develop a complete sales and marketing plan and associated costs. If we are unable to raise the additional funds,
the value of our securities, if any, would likely become worthless and we may be forced to abandon our business plan. As of the
date of this report, we do not have any specific plans for raising additional funds for operations.



Speculative Nature of Company's Proposed Operations.



The success of the Company's proposed plan of operation will depend,
to a great extent, on its ability to develop products that can be sold to manufacturers of outdoor and active wear clothing. The
Company does not have, as of the date of this report, any customers. Market acceptance by manufacturers of our solar cloth membranes
for incorporation into their products may be slow or less than we expect. Our products also may not perform in a manner that is
required by the market or our competitors may be more effective in reaching the market segments we are targeting with these products.
Our success depends, in part, on unpredictable and volatile factors beyond our control, including customer preferences for iPhones
and iPods and the availability of competing products for charging the batteries in iPhones and iPods. Slow market acceptance of
products made with PCM-based chargers will delay or eliminate our ability to generate a profit. During any period that we unsuccessfully
seek to market these products, we will also incur marketing costs without corresponding revenue. Unless we successfully commence
and establish our business operations as described herein, establish a customer base and generate sustainable revenues, current
and future investors may lose all or a substantial portion of their investment in the Company.



Our Success will be Dependent upon Our Management’s
Efforts. The Loss of Any or All of Our Management, Particularly Steve S. Sinohui, Our President, Chief Executive Officer and Sole
Director, Could Have a Material, Adverse Impact on Our Operations and May Cause Us to Go Out of Business.



Our success will be dependent upon the decision making of our director
and executive officers. These individuals intend to commit up to 20 hours per month to our business, but this commitment is no
assurance of success. The loss of these individuals, particularly Steve S. Sinohui, our President, Chief Executive Officer and
sole Director, could have a material adverse impact on our operations and may cause us to go out of business. Both of our officers
are also involved with other businesses. Messrs. Sinohui and Lassen work in other businesses that compete for their time with our
business. These other arrangements could create conflict of interest with respect to allocating time to our operations. An investor
could lose his entire investment. We have no written employment agreements with either of our officers, including Mr. Sinohui.
We have not obtained key man life insurance on the lives of either of our officers.



Management Team’s Limited Experience in Our Industry.



Our management team has had very limited experience in our industry.
This could impair our ability to effectively develop and market our planned product to manufacturers of outdoor and active wear,
to achieve competitive pricing for the manufacture of our planned products, to properly identify the best manufacturers for our
planned products and to comply with legal and regulatory requirements regarding the manufacture of products that use photovoltaic
technologies. There can be no assurance that our management team will be able to educate themselves regarding these issues or to
hire competent individuals with the expertise in these areas to supplement the management team. Our failure to do so could result
in our inability to carry out our proposed business plan.



7







Company Has Not Developed a Product, May Not Succeed in Developing
a Product and Such Product May Not Be Commercially Viable.



The Company has not developed any product as of the date of this
report. Even if the Company does develop its planned products in the future, there is no guarantee our planned products will be
successful in the marketplace. If the Company does not develop products and/or our planned products are not successful in the marketplace,
the Company will not generate any revenues and the business may fail.



Company's Dependence on Strategic Partners for Development,
Manufacture and Distribution of Products.



Our future success is dependent upon establishing and maintaining
successful relationships with outside contractors for the development of our planned products as well as with other businesses
for the manufacturing, warehousing, distribution and sales of our planned products to customers. Establishing and maintaining relationships
with our strategic partners will require significant time and resources. Our failure to establish and maintain these strategic
relationships would seriously harm our business and operating results. Additionally, these outside service providers may experience
service disruptions such as strikes, natural disasters, an inability to acquire enough materials and other interruptions that could
adversely affect their ability to manufacture our products or to deliver products to our customers.



Lack of Market Research or Marketing Organization.



The Company has conducted limited market research indicating that
market demand exists for the products contemplated to be marketed by the Company. Moreover, the Company presently plans to use
its officers and director as its marketing organization.



Competition.



The Company is and may continue to be an insignificant participant
in the business of photovoltaic charging membranes and power accessories for wireless devices. A large number of established and
well-financed entities are active in the Company's industry. Nearly all such entities have significantly greater financial resources,
technical expertise and managerial capabilities than the Company and, consequently, the Company will be at a competitive disadvantage
in implementing its proposed business plan.



Dependence on License Agreement with Apple, Inc.



The Company's operations are materially dependent on the terms and
conditions of the License Agreement with Apple, Inc. On November 5, 2010, Apple granted the Company a license to design, develop,
manufacture and sell accessories that are made for Apple’s iPod and iPhone. The License Agreement permits the Company to
use and exploit certain proprietary property and technology owned or controlled by Apple, including the Apple iPhone and iPod brand
names, trade dress and trademarks. In the event that the Company is unable to comply with the terms and conditions of the License
Agreement in the future, we would not be able to produce or sell our products in accordance with our business plan. The License
Agreement also provides that Apple may approve or disapprove, in its sole discretion, of any products that the Company submits
to Apple for its review prior to beginning commercial production of those products.



Intellectual Property.



We may in the future be subject to claims that our technologies
infringe upon the intellectual property or other proprietary rights of a third party. While we will do our best to ensure products
do not infringe upon the proprietary rights of third parties, we cannot guarantee that third parties will not assert infringement
claims against us in the future. We might not prevail in any intellectual property infringement litigation, given the complex technical
issues and inherent uncertainties in such litigation. Defending such claims, regardless of their merit, could be time-consuming
and distracting to management, result in costly litigation or settlement, cause development delays or require us to enter into
royalty or licensing agreements. We currently do not have the resources with which to defend any claims brought by others that
our technology infringes upon the intellectual property or other proprietary rights of any third party.



8







Government Regulation.



If the Company elects to use a foreign manufacturer of its PV cells,
it will be subject to a tariff based upon the number of PV cells and the country from which we would import. Currently, there are
no restrictions on how many PV cells a U.S. Company can import.



Securities and Exchange Commission Filings

We file annual reports on Form 10-K, quarterly reports on Form 10-Q and current reports on Form 8-K and other information with
the SEC. Members of the public may read and copy materials that we file with the SEC at the SEC’s Public Reference Room at
100 F Street, N.E., Washington, D.C. 20549. Members of the public may also obtain information on the Public Reference Room by calling
the SEC at 1-800-732-0330. The SEC also maintains an Internet web site that contains reports, proxy and information statements
and other information regarding issuers, including us, that file electronically with the SEC. The address of that site is www.sec.gov.

Item 1B.	Unresolved Staff Comments.

None

Item 2.	Properties



Our offices are currently located
at 2789 S. Lamar Street in Denver, Colorado and our telephone number is (303) 763-7527. As of the date of this report, we have
not sought to move or change our office site. During its development stage, the Company is using office space provided by its President
for which it pays no rent. The fair value of this arrangement is immaterial to the Company’s financial statements. As the
operations of the Company increase however, the value of facilities usage and other services may become material and at that time,
will be recorded as an expense, with an offsetting liability or contribution to capital. Additional space may be required as we
expand our operations. We do not foresee any significant difficulties in obtaining any required additional space. We currently
do not own any real property.

Item 3.	Legal Proceedings



To our knowledge, we are not a party to any material pending or
threatened legal proceedings. To our knowledge, no governmental authority is contemplating commencing a legal proceeding in which
we would be named as a party.

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



On April 24, 2012, the Board of Directors of the Company recommended
to the shareholders that it would be in the best interests of the Company to forward split the Company’s common stock, par
value $0.0001, on a 60 for 1 basis. There were no changes in the par value of the stock.



The Company’s Articles of Incorporation provide that any action
required or permitted by the Colorado Business Corporation Act (“Act”) to be taken at a shareholders’ meeting
may be taken without a meeting of shareholders if shareholders holding shares entitled to not less than the minimum votes that
would have been required to take the action at a shareholders’ meeting consent to such action in writing in accordance with
the requirements of Section 7-107-104 of the Act.

9







PART II

Item 5.    Market for Common
Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities

a.    
  Market Information.	In May of 2012, Glendale Securities, Inc. (“Glendale”) submitted Form 211 Application
on behalf of the Company to the Financial Industry Regulatory Authority (“FINRA”). On June 14, 2012, FINRA granted
Glendale’s request for an unpriced quotation on the OTC Bulletin Board and in OTC Link. If Glendale decides to enter a priced
quotation in our common stock, Glendale must supplement its filing with the Form 211 reflecting the basis and factors for Glendale’s
priced quotation three days before the priced entry appears in a quotation medium. The Company’s stock trades under the symbol
of “WRSS.”. The Company’s common stock did trade on August 13, 2012 at a price of $.10. Although we have a listing
on the OTC Bulletin Board, there is no assurance that an active, liquid market for our common stock will develop, or if developed,
that it will be sustained. Therefore, a shareholder may be unable to resell his securities in the Company.

Below
is the market information pertaining to the high and low bid and ask quotations of our common stock for each quarter since our
common stock has been quoted on the OTC Bulletin Board. The quotations reflect inter-dealer prices, without retail mark-up, mark-down
or commission and may not represent actual transactions.



|2013           | LOW |  |  | HIGH
|-------------- | --- |  |  | ----
|Fourth Quarter | N/A |  |  | N/A 
|Third Quarter  | N/A |  |  | N/A 
|Second Quarter | N/A |  |  | N/A 

Penny Stock



The SEC has adopted rules that regulate broker-dealer
practices in connection with transactions in penny stocks. Penny stocks are generally equity securities with a market price
of less than $5.00, other than securities registered on certain national securities exchanges or quoted on the NASDAQ system,
provided that current price and volume information with respect to transactions in such securities is provided by the
exchange or system. The penny stock rules require a broker-dealer, prior to a transaction in a penny stock, to deliver a
standardized risk disclosure document prepared by the SEC that: (a) contains a description of the nature and level of risk in
the market for penny stocks in both public offerings and secondary trading; (b) contains a description of the broker's or
dealer's duties to the customer and of the rights and remedies available to the customer with respect to a violation of such
duties or other requirements of the securities laws; (c) contains a brief, clear, narrative description of a dealer market,
including bid and ask prices for penny stocks and the significance of the spread between the bid and ask price; (d) contains
a toll-free telephone number for inquiries on disciplinary actions; (e) defines significant terms in the disclosure document
or in the conduct of trading in penny stocks; and (f) contains such other information and is in such form, including
language, type, size and format, as the SEC shall require by rule or regulation.



The broker-dealer also must provide, prior to effecting any transaction
in a penny stock, the customer with (a) bid and offer quotations for the penny stock; (b) the compensation of the broker-dealer
and its salesperson in the transaction; (c) the number of shares to which such bid and ask prices apply, or other comparable information
relating to the depth and liquidity of the market for such stock; and (d) a monthly account statement showing the market value
of each penny stock held in the customer's account.



In addition, the penny stock rules require that prior to a transaction
in a penny stock not otherwise exempt from those rules, the broker-dealer must make a special written determination that the penny
stock is a suitable investment for the purchaser and receive the purchaser's written acknowledgment of the receipt of a risk disclosure
statement, a written agreement as to transactions involving penny stocks, and a signed and dated copy of a written suitability
statement.



These disclosure requirements may have the effect of reducing the
trading activity for our common stock. Therefore, stockholders may have difficulty selling the Company’s Common Stock.

10







b.    
  Holders. There are 36 holders of the Company’s common stock, and one holder of its preferred stock. As of the
date of this report, 9,288,000 outstanding shares may be transferred without restriction, and 120,000,000 shares of the Company’s
common stock held by affiliates are eligible for sale under Rule 144 promulgated under the Securities Act of 1933, as amended,
subject to certain volume limitations and other provisions of Rule 144. Rule 144, as amended effective February 15, 2008, permits
the sale of shares by an affiliate or person selling on behalf of an affiliate who has satisfied a six-month holding period (one
year for securities of companies that do not file reports with the SEC), subject to certain criteria. These criteria include: (1)
certain information about the issuer must be publicly available; (2) the number of securities to be resold must fall within specified
volume limitations; (3) the resale must comply with the revised "manner of sale" conditions; and (4) the seller may be
required to file a Form 144 reporting the sale (or proposed sale), subject to the new reporting threshold. Accordingly, the aggregate
120,000,000 shares of common stock owned of record and beneficially by Steve S. Sinohui will become available for resale under
Rule 144. Sales by Mr. Sinohui could depress the market price for the Company’s common stock, assuming that a trading market
for the Company’s common stock should develop. Transfer and resale of the shares of common stock will be subject, in addition
to the federal securities laws and to applicable laws of each state in which the transfer or resale occurs.

c.      
Dividends. The Company has not paid any dividends to date, and has no plans to do so in the immediate future.

d.      
Securities Authorized for Issuance Under Equity Compensation Plans. The Company has adopted no equity or other compensation
plans and there are no outstanding options, warrants or other rights to acquire equity securities of the Company.



e.        Transfer Agent. The transfer agent and registrar for the Company's common stock is
Globex Transfer, LLC, 780 Deltona Boulevard, Suite 202, Deltona, Florida 32725; phone (813) 344-4490.



f.        Sale or Purchases of Unregistered Securities. The Company hasnot made any sales of unregistered securities over the past two years that have not been previously disclosed in our filings with
the Securities and Exchange Commission.



Item 6.   Selected Financial Data



A smaller reporting company is not required to provide the information
required by this Item.

Item 7.    Management’s
Discussion and Analysis Financial Condition and Results of Operations



The following discussion and analysis should be read in conjunction
with the consolidated financial statements including the notes thereto. This discussion and analysis may contain forward-looking
statements based upon current expectations that involve risks and uncertainties. Our actual results may differ materially as a
result of various factors, including those set forth under “Risk Factors” or elsewhere in this Form 10-K.

Results of Operations

The Company was not profitable during the fiscal year
ended March 31, 2013 and has not operated profitably during any period since inception.

Fiscal 2013 Compared with Fiscal 2012.

The Company had no revenues
for the fiscal years ended March 31, 2013 and March 31, 2012.

11







General and administrative expenses for the fiscal year
ended March 31, 2013 were $39,696 compared to general and administrative expenses for the fiscal year ended March 31, 2012 of $18,397.
Expenses consisted of general corporate administration, web hosting, consulting fees, legal and professional expenses and accounting
and auditing costs. Higher expenses for the fiscal year ended March 31, 2013 were primarily due to increased legal expenses and
transfer agent fees.

Because of the foregoing factors, the Company realized
a net loss of $39,693 for the fiscal year ended March 31, 2013 as compared to net loss of $18,381 for the fiscal year ended March
31, 2012.

Liquidity and Capital Resources

At March 31, 2013, the Company had current assets consisting
of $841 cash on hand compared to cash on hand of $20,842 at March 31, 2012. Current liabilities on March 31, 2013 consisted of
accounts payable of $750. Current liabilities on March 31, 2012 consisted of accounts payable of $4,558. Financing activities provided
$23,500 for the year ended March 31, 2013 and consisted entirely of loans from the Company’s President and controlling shareholder,
Steve S. Sinohui.



WAI intends to be researching the materials, technologies and processes
necessary to create its planned products for at least another 12 months. We do not have sufficient cash to operate our business
at the current level for the next 12 months. The Company will need to borrow additional funds to complete researching the materials,
technologies and processes necessary to create its planned products. Thereafter, we anticipate it will take an additional three
to six months to create working prototypes. Our VP of Product Development estimates it will take $30,000 to $50,000 to create the
first prototypes of the PCM and SCU. It will be necessary after 12 months for the Company to raise additional financing to fund
the development of its first prototypes, to bring the prototypes to production, for sales and marketing, staffing and for general
operating expenses.



At this time, we are unsure of how much funding we will need once
we complete research and development, because we are unsure of the technologies we will employ to have our planned products manufactured.
However, management does believe we will require additional funding between $100,000 and $250,000 to fund the development of our
first prototypes, to bring the prototypes to production, for sales and marketing, staffing and for general operating expenses.

To grow our business, we will need additional capital.
Additional capital may be raised through additional private financings as well as borrowings and other resources. To the extent
that additional capital is raised through the sale of equity or equity-related securities, the issuance of such securities could
result in dilution of our stockholders. There can be no assurance that additional funding will be available on favorable terms,
if at all. If adequate funds are not available when we need them, we may be required to curtail our operations. No assurance can
be given, however, that we will have access to the capital markets in the future, or that financing will be available on acceptable
terms to satisfy our cash requirements needed to implement our business strategies. Our inability to access the capital markets
or obtain acceptable financing could have a material adverse effect on our results of operations and financial condition and could
severely threaten our ability as a going concern.

Item 7A. Quantitative and Qualitative Disclosures About
Market Risk



A smaller reporting company such as ours is not required to provide
the information required by this Item.

Item 8.	Financial Statements and Supplementary Data

Financial statements for
the fiscal years ended March 31, 2013 and 2012 are presented in a separate section of this report following Section 14,which
are incorporated in this Item 8 by reference.

Item 9.   Changes in and Disagreements with Accountants on Accounting and Financial Disclosures

There are not and have not been any disagreements between
the Company and its accountants on any matter of accounting principles, practices or financial statements disclosure.

12







Item 9A. Controls and Procedures.

Disclosure Controls and Procedures

We maintain "disclosure controls
and procedures," as defined in Rule 15d–15(e) under the Exchange Act, that are designed to ensure that information required
to be disclosed by us in reports we file or submit under the Exchange Act is recorded, processed, summarized and reported within
the time periods specified in the SEC's rules and forms, and that such information is accumulated and communicated to our principal
executive officer to allow timely decisions regarding required disclosure.

Evaluation of disclosure and controls and procedures

As of March 31, 2013, the Company's
chief executive officer (who is also the chief financial officer) conducted an evaluation regarding the effectiveness of the Company's
disclosure controls and procedures as defined in Rule or 15d-15(e) under the Exchange Act. Based on this evaluation, our chief
executive officer concluded that our disclosure controls and procedures were effective.

Management's Annual Report on Internal Control over
Financial Reporting

Our management is responsible for
establishing and maintaining adequate internal control over financial reporting, as such term is defined in Rule 15d-15(f) of the
Exchange Act. Our internal control system was designed to provide reasonable assurance regarding the reliability of financial reporting
and the preparation of financial statements for external purposes, in accordance with generally accepted accounting principles.
Because of inherent limitations, a system of internal control over financial reporting may not prevent or detect all misstatements.
Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate
due to change in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

Internal control over financial reporting
is defined, under the Exchange Act, as a process designed by, or under the supervision of, the issuer's principal executive and
principal financial officers, or persons performing similar functions, and effected by the issuer's board of directors, management
and other personnel, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial
statements for external purposes in accordance with generally accepted accounting principles and includes those policies and procedures
that: (1) pertain to the maintenance of records that in reasonable detail accurately and fairly reflect the transactions and dispositions
of the assets of the issuer; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation
of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the
issuer are being made only in accordance with authorizations of management and directors of the issuer; and (3) provide reasonable
assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the issuer's assets that
could have a material effect on the financial statements.

The Company's principal executive
officer assessed the effectiveness of the Company's internal control over financial reporting as of March 31, 2013. In making this
assessment, the Company's principal executive officer was guided by the releases issued by the SEC and, to the extent applicable,
the criteria established in Internal Control - Integrated Framework issued by the Committee of Sponsoring Organizations of the
Treadway Commission. The Company's principal executive officer believes that based on his assessment, as of March 31, 2013, the
Company's procedures of internal control over financial reporting were effective.

This annual report does not include
an attestation report of the Company's registered public accounting firm regarding internal control over financial reporting. Management's
report was not subject to attestation by the Company's registered public accounting firm pursuant to temporary rules of the SEC
that permit the Company to provide only management's report in this annual report.

This report shall not be deemed to
be filed for purposes of Section 18 of the Exchange Act, or otherwise subject to the liabilities of that section, and is not incorporated
by reference into any filing of the Company, whether made before or after the date hereof, regardless of any general incorporation
language in such filing.

13







Changes in Internal Control over Financial Reporting

There were no changes in our internal
control over financial reporting that occurred during the fiscal year ended March 31, 2013 that have materially affected, or are
reasonable likely to materially affect, our internal control over financial reporting.



Item 9B.  Other Information

Not applicable.



PART III



Item 10. Directors, Executive Officers, Promoters and Control
Persons; Compliance with Section 16(a) of the Exchange Act.



|The director and officers of the Company are as follows:
|--------------------------------------------------------
|                                                        



|Name             |  | Age |  | Position                                   
|---------------- |  | --- |  | -------------------------------------------
|Steve S. Sinohui |  | 64  |  | President, CEO, CFO, Treasurer and Director
|Craig Lassen     |  | 55  |  | VP of Product Development                  



The above listed officers and director have served in
those capacities since inception of the Company and will serve as an officer and/or a director until the next annual meeting of
the shareholders or until their deaths, resignations, retirement, removal or disqualification, or until their successors have been
duly elected and qualified. Vacancies in the Board are filled by majority vote of the remaining directors. Officers of the Company
serve at the will of the Board. The Company has one director, Mr. Sinohui.

Background



Steve S. Sinohui - President, Chief Executive Officer
and Director. Steve S. Sinohui has served as the President, the Chief Executive Officer and a director of the Company since its
inception on September 22, 2010. From November of 2000 to May of 2010, Mr. Sinohui served as the President, Treasurer, Secretary
and a director of SIN Holdings, an internet portal for seniors. Since 2005, Mr. Sinohui has been a supervisor with UPS Cartage
Services International in Denver, Colorado. Mr. Sinohui served as a broker for Urban Companies, a Lakewood, Colorado corporation
from 1994 to 2005, where he was involved in locating and securing commercial real estate opportunities, listing and selling residential
and commercial real estate and property management. From 1989 to 1994, Mr. Sinohui served as a project manager for ATMA, Inc.,
a distributor of medical supplies, where he supervised and directed the physical inventory and asset management of capital equipment,
evaluated and supervised the development and implementation of computer programs and equipment, including database and inventory
management software and equipment, and managed over 80 multiple-site inventory personnel. From 1983 to 1987, Mr. Sinohui served
as the Vice President of Marketing for the National OTC Stock Journal, a national finance newspaper, which covered the over-the-counter
stock market. During his tenure with the National OTC Stock Journal, Mr. Sinohui developed a marketing and promotional program,
which included long-term advertising campaigns for national and international clients. Mr. Sinohui also planned, organized and
developed sales for three national financial trade shows, which were teleconferenced to over twenty cities. The trade shows presented
a format for investors to interact with executive officers of publicly held companies from the United States, Canada and Europe.
Mr. Sinohui attended Phoenix College, Phoenix, Arizona, with a curriculum in broadcasting and journalism, from 1966 to 1969.



Craig Lassen –
Vice President of Product Development. Craig Lassen has served as Vice President of Product Development since the Company’s
inception. Concurrent with his duties at the Company, Mr. Lassen is also the President and CEO of Cadamier Network Security Corporation
(“Cadamier”). Cadamier provides network security support for organizations ranging in size from $20 million to $500
million in assets, primarily in the financial services industry. From 2009 to 2010, Mr. Lassen was a consultant to Shared Services
Credit Union Coalition Consultant (“SSCUC”). At SSCUC, Mr. Lassen’s responsibilities included aggregating technology
resources from multiple credit unions to create an organization that would serve as an autonomous IT resource center. In 2008,
Mr. Lassen founded Enduring Energy, which designed and installed complete alternative energy systems for homes, farms and high-energy
usage businesses. From 1996 to 2000, he was the Chairman of Cavion Technologies, Inc. (NASDAQ: CAVN). Mr. Lassen founded Cavion
as a highly secure ISP and B2B specifically designed for credit unions and the financial services industry. Harland Clarke now
owns Cavion. Mr. Lassen majored in Physics at the University of Colorado, with minors in Business and Mathematics.



14







Conflicts of Interest

Messrs. Sinohui and Lassen are associated with other firms
involved in a range of business activities, none of which are in the general business area of the Company. Consequently, there
are potential conflicts for their services in acting as officer and/or director of the Company. Messrs. Sinohui and Lassen plan
to spend approximately 20 hours per month on the business and affairs of the Company.

Messrs. Sinohui and Lassen in the future may become shareholders,
officers or directors of other companies that may be formed for the purpose of engaging in business activities similar to those
conducted by the Company. Accordingly, additional direct conflicts of interest may arise in the future with respect to Messrs.
Sinohui and Lassen acting on behalf of the Company or other entities. Moreover, additional conflicts of interest may arise with
respect to opportunities which come to the attention of Messrs. Sinohui and Lassen in the performance of their duties or otherwise.
The Company does not have a right of first refusal pertaining to opportunities that come to Messrs. Sinohui’s and Lassen’s
attention insofar as such opportunities may relate to the Company’s proposed business operations.

Messrs. Sinohui and Lassen are, so long as they are officers
or directors of the Company, subject to the restriction that all opportunities contemplated by our plan of operation which come
to their attention, either in the performance of their duties or in any other manner, will be considered opportunities of, and
be made available to us and to the companies that they are affiliated with on an equal basis. A breach of this requirement will
be a breach of their fiduciary duties to the Company. If both WAI and the companies in which Messrs. Sinohui and Lassen are affiliated
with desire to take advantage of an opportunity, then Messrs. Sinohui and Lassen would abstain from negotiating and voting upon
the opportunity. However, Messrs. Sinohui and Lassen, or other entities with which they are affiliated, may take advantage of the
business opportunities if we decline to do so. Except as set forth above, we have not adopted any other conflict of interest policy
with respect to conflicts or similar transactions.



Family Relationships



There are no family relationships between or among the directors,
executive officers or persons nominated or chosen by us to become directors or executive officers.



Involvement in Certain Legal Proceedings



During the past five years, none of the following occurred with
respect to our executive officers: (1) any bankruptcy petition filed by or against any business of which they were a general partner
or executive officer either at the time of the bankruptcy or within two years prior to that time; (2) any conviction of a criminal
proceeding or being subject to a pending criminal proceeding (including traffic violations and other minor offenses); (3) being
subject to any order, judgment or decree, not subsequently reversed, suspended or vacated, of any court of competent jurisdiction,
permanently or temporarily enjoining, barring suspending or otherwise limiting their involvement in any type of business, securities
or banking activities; and (4) being found by a court of competent jurisdiction (in a civil action), the SEC or the Commodities
Futures Trading Commission to have violated federal or state securities or commodities law, and the judgment has not been reversed,
suspended or vacated.

Compliance with Section 16(a) of the Exchange Act



Section 16(a) of the Exchange Act requires our directors and executive
officers and persons who beneficially own more than 10% of a registered class of the Company’s equity securities to file
with the SEC initial reports of ownership and reports of changes in ownership of common stock and other equity securities of the
Company.  Officers, directors and greater than 10% beneficial shareholders are required by SEC regulations to furnish
us with copies of all Section 16(a) forms they file.  There are no known deficiencies of applicable obligations under
Section 16(a) of the Exchange Act by any Officer, Director, or person holding more than 10% of our outstanding common stock.



15







Code of Ethics

The Company has not adopted a Code of Ethics that applies
to the Company’s principal executive officers, the principal financial officer, the principal accounting officer or the controller.
No Code of Ethics has been adopted because the Company has one director, who also serves as an executive officer and the Company
and the Board of Directors chose not to reduce to writing standards designed to deter wrongdoing and promote honest and ethical
conduct. The Board of Directors believes that the Company’s very small size and the limited number of personnel who are responsible
for its operations make a formal Code of Ethics unnecessary.



Audit Committee

The Company does not have a financial expert on its audit
committee because the Company has only one director and does not have a separate audit committee and because the Company’s
extremely small size, limited financial resources and limited activity make such a position unnecessary. In addition, the Board
of Directors does not believe it can find a qualified person willing to sit on the Board of Directors and serve as a financial
expert on the audit committee without paying such person compensation and other benefits which the Company is unable to pay due
to its limited financial resources. The Company has one director and has not established a standing audit committee of the Board
of Directors. The Company’s Board of Directors does not include any outside or independent director. As a result, the director,
Mr. Sinohui, acts as the audit committee.

Item 11.		Executive Compensation

The Company was formed in September 2010. Since its inception,
Mr. Sinohui has not been paid any salary. Mr. Lassen, our Vice President of Product Development, receives consulting income of
$250 per month for his continuing research and development efforts. The Company does not anticipate paying any of the officers
or its director a salary until it is generating revenues from the sale of its products. In addition, the Company reimburses officers
and its director for out of pocket expenditures incurred by them in connection with the Company's business.

None of the Company's officers or its director are employed
presently pursuant to the terms of an employment agreement. No retirement, pension, profit sharing, stock option, insurance programs
or other similar programs have been adopted by the Company for the benefit of its employees.

Item 12. 	Security Ownership of Certain Beneficial
Owners and Management



The table below lists the beneficial ownership of the Company’s
voting securities by each person known by the Company to be the beneficial owner of more than 5% of such securities, with the address
of such person, as well as the securities of the Company beneficially owned by all directors and officers of the Company. Unless
otherwise indicated, the shareholders listed possess sole voting and investment power with respect to the shares shown.



|Titleof Class |  | Name andAddress ofBeneficialOwner |  | Amount andNature ofBeneficialOwner |  |  | Percent ofClass |   | 
|------------- |  | --------------------------------- |  | ---------------------------------- |  |  | --------------- | - | 
|              |  |                                   |  |                                    |  |  |                 |   | 
|Common        |  | Steve S. Sinohui                  |  | 120,000,000                        |  |  | 92.82           | % | 
|              |  | 2789 S. Lamar Street              |  |                                    |  |  |                 |   | 
|              |  | Denver, CO 80227                  |  |                                    |  |  |                 |   | 
|              | 
|Preferred     |  | Steve S. Sinohui                  |  | 100,000                            |  |  | 100.00          | % | 
|              |  | 2789 S. Lamar Street              |  |                                    |  |  |                 |   | 
|              |  | Denver, CO 80227                  |  |                                    |  |  |                 |   | 



The balance of the Company’s outstanding
stock is held by 35 persons.



16







Item 13.		Certain Relationships, Related Party
Transactions and Director Independence



On September 22, 2010, the Company issued an aggregate of 2,000,000
Common Shares to Steve S. Sinohui for consideration of $2,000 and 100,000 shares of Preferred Stock for consideration of $23,000
for an aggregate consideration of $25,000.



On April 24, 2012, the Company effectuated a forward split of its
issued and outstanding common shares on a 60 for 1 basis. Mr. Sinohui now owns 120,000,000 common shares and 100,000 preferred
shares. Par value of the common stock did not change as a result of the stock split.



We completed a private offering on March 15, 2011 whereby 35 investors
purchased 154,800 shares of our Common Stock for an aggregate price of $15,480. We issued these securities without registration
pursuant to Rule 504 of Regulation D promulgated under Section 3(b) of the Securities Act.



Mr. Lassen, our Vice President of Product Development, receives
consulting income of $250 per month for his continuing research and development efforts. We do not have a formal written consulting
agreement with Mr. Lassen regarding his development efforts.



During its development stage, the Company is using office space
provided by its president for which it pays no rent. The fair value of this arrangement is immaterial to the Company’s financial
statements. As the operations of the Company increase however, the value of facilities usage and other services may become material
and at that time, will be recorded as an expense, with an offsetting liability or contribution to capital.



On July 3, 2012, September 12, 2012 and November 13, 2012, the Company’s
President and controlling shareholder, Steve S. Sinohui, loaned the Company $15,000, $5,000 and $3,500, respectively. The notes
are due on December 31, 2014, unless extended, and bear no interest unless not paid, in which case interest will be charged at
a rate of 10% annually.



Our Board of Directors is currently composed of one member, Steve
S. Sinohui, who does not qualify as an independent director in accordance with the published listing requirements of the NASDAQ
Global Market. The NASDAQ independence definition includes a series of objective tests, such as that the director is not, and has
not been for at least three years, one of our employees and that neither the director, nor any of his family members has engaged
in various types of business dealings with us. In addition, our Board of Directors has not made a subjective determination as to
each director that no relationships exists which, in the opinion of our Board of Directors, would interfere with the exercise of
independent judgment in carrying out the responsibilities of a director, though such subjective determination is required
by the NASDAQ rules. Had our Board of Directors made these determinations, our Board of Directors would have reviewed and discussed
information provided by the directors and us with regard to each director’s business and personal activities and relationships
as they may relate to the Company and our management.

On April 5, 2012 the Company’s S-1 Registration
Statement was declared Effective by the SEC. The Company filed its S-1 Registration Statement on behalf of some of our shareholders
(the "Selling Security Holders"), who originally purchased their shares pursuant to a private offering started on November
18, 2010 and closed on March 15, 2011, to register 9,288,000 of its common shares, par value $0.0001, for resale. In May of 2012,
Glendale Securities, Inc. (“Glendale”) submitted Form 211 Application on behalf of the Company to the Financial Industry
Regulatory Authority (“FINRA”). On June 14, 2012, FINRA granted Glendale’s request for an unpriced quotation
on the OTC Bulletin Board and in OTC Link. If Glendale decides to enter a priced quotation in our common stock, Glendale must supplement
its filing with the Form 211 reflecting the basis and factors for Glendale’s priced quotation three days before the priced
entry appears in a quotation medium. The Company’s stock trades under the symbol of “WRSS.”. The Company’s
common stock did trade on August 13, 2012 at a price of $.10. Although we have a listing on the OTC Bulletin Board, there is no
assurance that an active, liquid market for our common stock will develop.



17







Item 14.		Principal Accountant Fees and Services

a. 
  Audit Fees. The following table shows the aggregate fees billed for each of the last two fiscal years for professional
services rendered by the Company’s principal accountant for the audit of the Company’s annual financial statements,
review of financial statements included in the Company’s form S-1 Registration Statement and services that were provided
by the accountant in connection with statutory and regulatory filings of the Company.



|Date Billed        |  | Action                                                                             |  |   |  | Fee     
|------------------ |  | ---------------------------------------------------------------------------------- |  | - |  | --------
|                  
|March 31, 2011     |  | 2011 Audit                                                                         |  | $ |  | 5,000.00
|July 31, 2011      |  | Review of S-1 Registration Statement                                               |  | $ |  | 550.00  
|September 30, 2011 |  | Review of Amendment to S-1 Registration Statement                                  |  | $ |  | 750.00  
|November 30, 2011  |  | Update consent; Review and respond to Comment Letter re S-1 Registration Statement |  | $ |  | 156.50  
|January 31, 2012   |  | Update interim financial statements for Amendment to S-1 Registration Statement    |  | $ |  | 982.25  
|March 31, 2012     |  | Update review of financial statements for Amendment to S-1 Registration Statement  |  | $ |  | 843.91  
|March 31, 2012     |  | Audit Fees associated with 2012 fiscal year                                        |  | $ |  | 2,732.07
|April 30, 2012     |  | Review S-1 Registration Statement for Stock Split, issue consent                   |  | $ |  | 126.39  
|June 30, 2012      |  | Audit Fees                                                                         |  | $ |  | 267.93  
|August 31, 2012    |  | Review of June 30, 2012 10-Q                                                       |  | $ |  | 750.00  
|October 31, 2012   |  | Review of September 30, 2012 10-Q                                                  |  | $ |  | 750.00  
|March 31, 2013     |  | Review of December 31, 2012 10-Q                                                   |  | $ |  | 750.00  

| | b. | Audit Related Fees.   None
| | -- | --------------------------

| | c. | Tax Fees.  The Company was not billed in the last two fiscal years for professional
services rendered by the principal accountant for tax compliance, tax advice, tax planning or any other services. The Company prepared
and filed its own tax returns.
| | -- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | d. | Other Fees.   The Company has incurred accounting fees
associated with its S-1 Registration Statement.
| | -- | ------------------------------------------------------------------------------------------------------

The services described above were approved by
our Board of Directors.

Item 15,	Exhibits Financial Statement Schedules





The following documents are filed as part of this report:



| | 1. | Financial statements – the financial statements listed below are included in this report:
| | -- | -----------------------------------------------------------------------------------------

| | A. | Report of registered public accounting firm – Comiskey and Company, Professional Corporation.
| | -- | ---------------------------------------------------------------------------------------------

| | B. | Balance Sheets as of March 31, 2013 and 2012.
| | -- | ---------------------------------------------

| | C. | Statements of operations for the years ended March 31, 2013 and 2012 and for the period from
inception (September, 22, 2010) to March 31, 2013.
| | -- | -----------------------------------------------------------------------------------------------------------------------------------------------

| | D. | Statements of cash flows for the years ended March 31, 2013 and 2012 and for the period from
inception (September 22, 2010) to March 31, 2013.
| | -- | ----------------------------------------------------------------------------------------------------------------------------------------------

| | E. | Statements of stockholders’ equity for the period from inception (September 22, 2010) to
March 31, 2013.
| | -- | --------------------------------------------------------------------------------------------------------

| | F. | Notes to audited financial statements.
| | -- | --------------------------------------



| | 2. | Financial Statement schedules. The following financial statement schedules are included as required
by Item 15(b) of this report.
| | -- | ---------------------------------------------------------------------------------------------------------------------------------

None.



18







| | 3. | Exhibits. The following are filed herewith or incorporated herein by reference.
| | -- | -------------------------------------------------------------------------------





|3.1  | Articles of Incorporation (1)                                                                                         
|---- | ----------------------------------------------------------------------------------------------------------------------
|    
|3.2  | Bylaws(1)                                                                                                             
|    
|3.3  | Amendment to Articles of Incorporation(1)                                                                             
|     |                                                                                                                       
|23.1 | Consent of Comiskey & Company, P.C.                                                                                   
|    
|10.2 | Contract license agreement between Wireless Attachments, Inc. and Apple, Inc. (1)                                     
|    
|31   | Certification Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
|    
|32   | Certification Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

(1)   Incorporated by reference to similar exhibits
filed with the 1st Amendment to S-1 Registration Statement on October 7, 2011.











19















|FORM 10-K                                               |  |           
|------------------------------------------------------- |  | ----------
|WIRELESS ATTACHMENTS, INC.                              |  |           
|INDEX TO FINANCIAL STATEMENTS                           |  |           
|                                                        |  | Page      
|Report of Independent Registered Public Accounting Firm |  | F-1       
|                                                        |  |           
|Balance Sheets                                          |  | F-2       
|                                                        |  |           
|Statements of Operations                                |  | F-3       
|                                                        |  |           
|Statements Of Stockholders’ Equity (Deficit)            |  | F-4       
|                                                        |  |           
|Statements of Cash Flows                                |  | F-5       
|                                                        |  |           
|Notes to Financial Statements                           |  | F-6 to F-8



20







F-1









Wireless Attachments, Inc.

BALANCE SHEET

March 31, 2013 and 2012

(A Development Stage Company)



|                                               |  | 2013 |         | 2012
|---------------------------------------------- |  | ---- | ------- | ----
|ASSETS                                         |  |      |         |     
|Current Assets                                 |  |      |         |     
|Cash and cash equivalents                      |  | $    | 841     |     
|Total Current Assets                           |  | $    | 841     |     
|LIABILITIES & STOCKHOLDERS' DEFICIT            |  |      |         |     
|Current Liabilities                            |  |      |         |     
|Accounts Payable                               |  | $    | 750     |     
|Total Current Liabilities                      |  |      | 750     |     
|Long Term Liabilities                          |  |      |         |     
|Note Payable Shareholder                       |  |      | 23,500  |     
|Stockholders' Deficit                          |  |      |         |     
|Preferred Stock, $.0001 par value, 250,000,000 |  |      |         |     
|shares authorized; 100,000 shares issued       |  |      |         |     
|and outstanding                                |  |      | 10      |     
|Common Stock; $.0001 par value, 250,000,000    |  |      |         |     
|shares authorized; 129,288,000 shares issued   |  |      |         |     
|and outstanding                                |  |      | 12,929  |     
|Additional Paid In Capital                     |  |      | 27,741  |     
|Deficit Accumulated During Development Stage   |  |      | (64,089 | )   
|Total Equity                                   |  |      | (23,409 | )   
|TOTAL LIABILITIES & STOCKHOLDERS’ DEFICIT      |  | $    | 841     |     

The accompanying notes are an integral
part of the consolidated financial statements.







F-2









Wireless Attachments, Inc.

STATEMENT OF OPERATIONS

For the years ended March 31, 2013 and 2012

And for the period from inception (September
22, 2010) to March 31, 2013

(A Development Stage Company)



|                                             |  | Since
    Inception |             | 2013 |  | 2012
|-------------------------------------------- |  | ------------------- | ----------- | ---- |  | ----
|Revenues                                     |  |                     |             |      |  |     
|Total Revenues                               |  | -                   |             | -    |  | -   
|Operating Expenses                           |  |                     |             |      |  |     
|Selling, General and Administrative Expenses |  |                     | 64,110      |      |  |     
|Total Operating Expense                      |  |                     | 64,110      |      |  |     
|Loss from Operations                         |  |                     | (64,110     | )    |  |     
|Other Income (Expense)                       |  |                     |             |      |  |     
|Interest Income                              |  |                     | 21          |      |  |     
|Total Other Income (Expense)                 |  |                     | 21          |      |  |     
|Net Loss                                     |  | $                   | (64,089     | )    |  | $   
|Basic - Weighted average number of           |  |                     |             |      |  |     
|shares outstanding                           |  |                     | 129,288,000 |      |  |     





The accompanying notes are an integral
part of the consolidated financial statements.









F-3









Wireless Attachments, Inc.

STATEMENT OF CASH FLOWS

For the years ended March 31, 2013 and 2012

And for the period from inception (September
22, 2010) to March 31, 2013

(A Development Stage Company)



|                                               |  | Since Inception |         | 2013 |  | 2012
|---------------------------------------------- |  | --------------- | ------- | ---- |  | ----
|OPERATING ACTIVITIES                           |  |                 |         |      |  |     
|Net Loss                                       |  | $               | (64,089 | )    |  | $   
|Adjustments to reconcile net cash              |  |                 |         |      |  |     
|flows from operating activities                |  |                 |         |      |  |     
|Increase (decrease) in accounts payable        |  | $               | 750     |      |  | $   
|Net cash flows from operating activities       |  | $               | (63,339 | )    |  | $   
|CASH FLOWS FROM INVESTING ACTIVITIES           |  |                 |         |      |  |     
|                                               |  | $               | —       |      |  | $   
|Net cash flows from investing activities       |  | $               | —       |      |  | $   
|CASH FLOWS FROM FINANCING ACTIVITIES           |  |                 |         |      |  |     
|Net Borrowings from Shareholder                |  | $               | 23,500  |      |  | $   
|Issuance of Preferred Stock                    |  | $               | 215     |      |  | $   
|Issuance of Common Stock                       |  | $               | 40,465  |      |  | $   
|Net cash flows from financing activities       |  | $               | 64,180  |      |  | $   
|NET DECREASE IN CASH AND CASH EQUIVALENTS      |  | $               | 841     |      |  | $   
|CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD |  | $               | —       |      |  | $   
|CASH AND CASH EQUIVALENTS, END OF PERIOD       |  | $               | 841     |      |  | $   



The accompanying notes are an integral part
of the consolidated financial statements







F-4







Wireless Attachments, Inc.

STATEMENT OF STOCKHOLDERS’ DEFICIT

For the period from inception (September
22, 2010) to March 31, 2013

(A Development Stage Company)





|                   |  |                              |         |  |  |                                                                                                                                                         |    |  |  |                                                                                                                                                      |             |  |  |       
|------------------ |  | ---------------------------- | ------- |  |  | ------------------------------------------------------------------------------------------------------------------------------------------------------- | -- |  |  | ---------------------------------------------------------------------------------------------------------------------------------------------------- | ----------- |  |  | ------
|                   |  | Series
    A Preferred Stock |         |  |  | Common
                                                                                                                                           Stock |    |  |  |                                                                                                                                                      |            
|                   |  | Number                       |         |  |  |                                                                                                                                                         |    |  |  | Number                                                                                                                                               |             |  |  |       
|                   |  | of
    Shares                |         |  |  | Amount                                                                                                                                                  |    |  |  | of
                                                                                                                                           Shares |             |  |  | Amount
|                   |  |                              |         |  |  |                                                                                                                                                         |    |  |  |                                                                                                                                                      |             |  |  |       
|Balances as of     |  |                              |         |  |  |                                                                                                                                                         |    |  |  |                                                                                                                                                      |             |  |  |       
|September 22, 2010 |  |                              | —       |  |  | $                                                                                                                                                       | —  |  |  |                                                                                                                                                      | —           |  |  | $     
|                   |  |                              |         |  |  |                                                                                                                                                         |    |  |  |                                                                                                                                                      |             |  |  |       
|Stock Issued       |  |                              | 100,000 |  |  |                                                                                                                                                         | 10 |  |  |                                                                                                                                                      | 129,288,000 |  |  |       
|                   |  |                              |         |  |  |                                                                                                                                                         |    |  |  |                                                                                                                                                      |             |  |  |       
|Net Loss           |  |                              | —       |  |  |                                                                                                                                                         | —  |  |  |                                                                                                                                                      | —           |  |  |       
|                   |  |                              |         |  |  |                                                                                                                                                         |    |  |  |                                                                                                                                                      |             |  |  |       
|Balances as of     |  |                              |         |  |  |                                                                                                                                                         |    |  |  |                                                                                                                                                      |             |  |  |       
|March
    31, 2011 |  |                              | 100,000 |  |  |                                                                                                                                                         | 10 |  |  |                                                                                                                                                      | 129,288,000 |  |  |       
|                   |  |                              |         |  |  |                                                                                                                                                         |    |  |  |                                                                                                                                                      |             |  |  |       
|Net Loss           |  |                              | —       |  |  |                                                                                                                                                         | —  |  |  |                                                                                                                                                      | —           |  |  |       
|                   |  |                              |         |  |  |                                                                                                                                                         |    |  |  |                                                                                                                                                      |             |  |  |       
|Balances as of     |  |                              |         |  |  |                                                                                                                                                         |    |  |  |                                                                                                                                                      |             |  |  |       
|March
    31, 2012 |  |                              | 100,000 |  |  |                                                                                                                                                         | 10 |  |  |                                                                                                                                                      | 129,288,000 |  |  |       
|                   |  |                              |         |  |  |                                                                                                                                                         |    |  |  |                                                                                                                                                      |             |  |  |       
|Net Loss           |  |                              | —       |  |  |                                                                                                                                                         | —  |  |  |                                                                                                                                                      | —           |  |  |       
|                   |  |                              |         |  |  |                                                                                                                                                         |    |  |  |                                                                                                                                                      |             |  |  |       
|Balances as of     |  |                              |         |  |  |                                                                                                                                                         |    |  |  |                                                                                                                                                      |             |  |  |       
|March
    31, 2013 |  |                              | 100,000 |  |  | $                                                                                                                                                       | 10 |  |  |                                                                                                                                                      | 129,288,000 |  |  | $     







The accompanying notes are an integral
part of the consolidated financial statements.



F-5







Wireless Attachments, Inc.

NOTES TO FINANCIAL STATEMENTS

March 31, 2013 and 2012

(A Development Stage Company)

| | 1. | Summary of Significant Accounting Policies
| | -- | ------------------------------------------



Development Stage Company

Wireless Attachments, Inc. (the “Company”)
was incorporated under the laws of the state of Colorado on September 22, 2010. The principal office of the corporation is 2789
S. Lamar Street, Denver, Colorado 80237. The Company is in the development stage and has not begun to sell its planned products.



The Company plans to develop solar cloth membranes for
outdoor active wear that covert sunlight into electrical power and that can be used for charging and/or operating mobile devices
such as the iPod and the iPhone.



Accounting Method

The Company records income and expenses on the accrual
method.



Loss Per Share

Loss per share was computed using the weighted average
number of shares of common stock and common stock equivalents outstanding during the period.



Organization Costs

Cost to incorporate the Company were originally capitalized
to be amortized over a 60 month period but have been written off pursuant to ASC 470.



Financial Instruments

Unless otherwise indicated, the fair value of all reported
assets and liabilities which represent financial instruments (none of which are held for trading purposes) approximate the carrying
value of such amounts.



Statements of Cash Flows

For purposes of the statements of cash flows, the Company
considers all highly liquid debt instruments purchased with an original maturity of three months or less to be cash equivalents.



Use of Estimates

The preparation of the Company’s financial statements
in conformity with generally accepted accounting principles requires the Company’s management to make estimates and assumptions
that effect the amounts reported in these financial statements and accompanying notes. Actual results could differ from these estimates.



Stock Split

On April 24, 2012, the Board of Directors of Wireless
Attachments, Inc. (the “Company”) recommended to the shareholders that it would be in the best interests of the Company
to forward split the Company’s common stock, par value $0.0001, on a 60 to 1 basis.

The Company’s Articles of Incorporation provide
that any action required or permitted by the Colorado Business Corporation Act (“Act”) to be taken at a shareholders’
meeting may be taken without a meeting of shareholders if shareholders holding shares entitled to not less than the minimum votes
that would have been required to take the action at a shareholders’ meeting consent to such action in writing in accordance
with the requirements of Section 7-107-104 of the Act.

Steve S. Sinohui, the Company’s sole director,
Chief Executive Officer and 92.82% shareholder of the Company, acting pursuant to the Colorado Business Corporation Act, waived
all right and entitlement to notice of a special meeting of the shareholders of the Company and consented to, adopted and approved
to forward split the Corporation's $0.0001 par value common stock such that each shareholder of common stock shall receive 60 shares
for each one share of common stock registered in such shareholder’s name effective as of April 24, 2012. The Company did
not solicit proxies from shareholders owning the remaining 7.18% of the Company’s common stock.

All references to share and per share amounts in
the financial statements and accompanying notes to the financial statements have been retroactively restated to reflect the 60
for 1 stock split. There were no changes in the par value of the stock.



F-6









| | 2. | Stockholders’ Equity
| | -- | --------------------

As of March 31, 2013, the Company was authorized
to issue 250,000,000 shares of common stock and 250,000,000 shares of preferred stock. Of these amounts, 129,288,000 shares of
the Company’s $.0001 par value common stock were issued and outstanding and 100,000 shares of the Company’s $.0001
preferred shares were issued and outstanding.

The Series A preferred shares are not convertible
to common stock, have no voting rights, do not carry any current or accumulated dividend and, in the event of liquidation, have
first and superior rights over all other classes of equity securities issued and outstanding by the Company.

| | 3. | Related Party Transactions
| | -- | --------------------------

The President and CEO owns 120,000,000 shares of
the Company’s $.0001 par value common stock that is issued and outstanding and all of the 100,000 shares of the preferred
stock that is issued and outstanding.

During the year ended March 31, 2013, the majority
shareholder loaned the Company a total of $23,500, payable December 31, 2014 to fund operating expenses. No interest accrues on
the outstanding obligation until maturity. Any payments not made at maturity will bear interest at a rate of 10% per year. The
effect of imputed interest on this obligation is considered immaterial to the financial statements. The loans are unsecured and
contain no stated conversion privileges. Also, the shareholder has agreed to provide funding for the Company’s activity for
fiscal year 2014.

During its development stage, the Company is using
office space provided by its President for which it pays no rent. The fair value of this arrangement is immaterial to the financial
statements. As the operations of the Company increase however, the value of facilities usage and other services may become material
and at that time, will be recorded as an expense, with an offsetting liability or contribution to capital.

| | 4. | License Agreement
| | -- | -----------------

On November 5, 2010, the Company was granted non-exclusive
rights by Apple, Inc. to market its products specifically for iPod and iPhone devices. With this agreement, the Company will be
able to use the iPod and iPhone logo on its product packaging and has agreed to pay royalties of $4.00 per product sold.

| | 5. | Income Tax
| | -- | ----------

We account for income taxes using the asset and
liability approach in accounting for income taxes. Under this approach, deferred tax assets and liabilities are recognized based
on anticipated future tax consequences, using currently enacted tax laws, attributable to temporary differences between the carrying
amounts of assets and liabilities for financial reporting purposes and the amounts calculated for income tax purposes.

The Company has federal net operating loss carryforwards
of approximately $64,090 expiring in various years through 2030. The tax benefit of these net operating losses has been offset
by a full allowance for realization.

Income tax expense (benefit) consists of the following
for the fiscal years ended March 31:



|                                   |  | 2013 |        | 2012
|---------------------------------- |  | ---- | ------ | ----
|Current taxes                      |  | $    | —      |     
|Deferred taxes                     |  |      | (5,954 | )   
|Less:  valuation allowance         |  |      | 5,954  |     
|Net income tax provision (benefit) |  | $    | —      |     



F-7







Income Tax (continued)

Our effective tax rate differs from the high statutory
rate for the fiscal years ended March 31, due to the following (expressed as a percentage of pre-tax income):



|                                                    |  | 2013 |        | 2012
|--------------------------------------------------- |  | ---- | ------ | ----
|Federal taxes at statutory rate                     |  |      | 15.00  | %   
|State taxes, net of federal tax benefit             |  |      | 3.50   | %   
|Valuation allowance                                 |  |      | -18.50 | %   
|Effective income tax rate for continuing operations |  |      | 0.00   | %   

As of March 31, the components of these
temporary differences and the deferred tax asset were as follows:



|                                   |  | 2013 |        | 2012
|---------------------------------- |  | ---- | ------ | ----
|Current taxes                      |  | $    | —      |     
|Deferred taxes                     |  |      | (9,615 | )   
|Less:  valuation allowance         |  |      | 9,615  |     
|Net income tax provision (benefit) |  | $    | —      |     











F-8









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.



| |  | WIRELESS ATTACHMENTS, INC. 
| |  | ---------------------------
|
| |  | By /s/ Steve S. Sinohui    
| |  | Steve S. Sinohui, President









|
|



Date: January 7, 2014







Pursuant to the requirements of the Securities Exchange Act of 1934,
this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.





|Name                 | Title                                               | Date           
|-------------------- | --------------------------------------------------- | ---------------
|                     |                                                     |                
|/s/ Steve S. Sinohui | President, Chief Executive Officer, Chief Financial | January 7, 2014
|Steve S. Sinohui     | Officer and Sole Director                           |