**UNITED STATES SECURITIES AND EXCHANGE COMMISSION**

Washington, D.C.20549

 

**Form10-QSB**

 

**QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d)**

**OF THE SECURITIES EXCHANGE ACT OF 1934**

For the quarterlyperiod ended September 30, 2003

 

OR

 

**TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d)**

**OF THE SECURITIES EXCHANGE ACT OF 1934**

For the transitionperiod from_________, 20__, to________, 20__.

 

Commission FileNumber: 000-31395

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**VillageEDOCS**

**--------------------------------**

 

| California                                                      | 33-0668917                                       |
|-----------------------------------------------------------------|--------------------------------------------------|
| -----------------------------------------------------           | ------------------------------------------------ |
| (State or Other  Jurisdiction of Incorporation or Organization) | I.R.S. Employer  Identification Number           |
|                                                                 |                                                  |
| 14471 Chambers  Road, Suite 105, Tustin, California             | 92780                                            |
| -----------------------------------------------------           | ----------------------------                     |
| (Address of  principal executive offices)                       | (Zip Code)                                       |

Registrant's telephone number, including areacode:  (714) 734-1030

Indicate by check mark whether the Registrant (1) has filedall reports required to be filed by Section 13 or 15(d) of the SecuritiesExchange Act of 1934 during the preceding 12 months (or for such shorter periodthat the Registrant was required to file such reports), and has been subject tosuch filing requirements for the past 90 days.
| X  | YES |   | NO |
|---------|-----|--------|----|
| ----    |     | ----   |    |

There were 31,135,525 shares of the Registrant's commonstock outstanding as of October 31, 2003. 
| Transitional Small Business Format  (check one) | YES |     | NO | X  |
|-------------------------------------------------|-----|-----|----|---------|
|                                                 |     | --- |    | ---     |

Indicate bycheck mark whether the Registrant is an accelerated filer (as defined in Rule12b-2 of the Act
|   | YES |     | NO | X  |
|--------|-----|-----|----|---------|
|   |     | --- |    | ---     |

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**VillageEDOCS**

# Index

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|        |                                    | ** **Page No. |
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|        | **PART  I. FINANCIAL INFORMATION** |                    |   |
|   |                               |               |   |  |   |
|        | Item 1.                            |                    | Financial Statements |  |   |
|        |                               |                    | Balance Sheet as of September 30, 2003 (Unaudited) |  | 1 |
|        |                               |                    | Statements of Operations for the three and nine months  ended September 30, 2003 and 2002 (Unaudited) |  | 2 |
|        |                               |                    | Statements of Cash Flows for the nine months ended  September 30, 2003 and 2002 (Unaudited) |  | 3 |
|        |                               |                    | Notes to Unaudited Financial Statements |  | 5 |
|        | Item 2.                            |                    | Management's Discussion and Analysis of Financial  Condition and  Results of Operations |  | 11 |
|        | Item 3.                            |                    | Controls and Procedures |  | 17 |
|        |                                    |                    |  |  |   |
|        | **PART  II. OTHER INFORMATION**    |                    |   |
|   |                               |               |   |  |   |
|        | Item 1.                            |                    | Legal Proceedings |  | 18 |
|        | Item 2.                            |                    | Changes in Securities |  | 18 |
|        | Item 3.                            |                    | Defaults Upon Senior Securities |  | 19 |
|        | Item 4.                            |                    | Submission of Matters to a Vote of Security Holders |  | 19 |
|        | Item 5.                            |                    | Other Matters |  | 19 |
|        | Item 6.                            |                    | Exhibits and Reports on Form 8-K |  | 19 |
|        |                                    |                    | Signatures |  | 20 |

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|  | **VillageEDOCS**       |  |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         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|  | **Balance Sheet** |  |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |  |
|  |                        |  | ** ------------------------ ****ASSETS**Current assets:   Cash $                      56,214            Accounts receivable, net of allowance for doubtful      accounts of $32,000                       147,139    Other current assets                           4,342  ------------------------          Total current assets                       207,695 Property and equipment, net                       205,470 Web site development costs, net                         52,180 Other assets                         22,373  -----------------------  $                    487,718  =============== **LIABILITIES AND STOCKHOLDERS' DEFICIT**Current liabilities:   Accounts payable $                    227,330    Accrued expenses                       202,716            Current portion of capital lease obligations                         10,666  -----------------------          Total current liabilities                       440,712         Capital lease obligations, net of current portion                         11,679 Convertible notes and accrued interest   payable to related parties                    2,637,683  -----------------------          Total liabilities                    3,090,074  ----------------------- Commitments and contingenciesStockholders' deficit:                    Common stock, no par value:       Authorized -- 90,000,000 shares                Issued and outstanding -- 30,920,702 shares                    6,945,767 Additional paid-in capital                    1,898,936 Accumulated deficit                (11,447,059) -----------------------          Total stockholders' deficit                  (2,602,356) -----------------------  $                    487,718  =============== See accompanying notes to unaudited financial statements.   **VillageEDOCS** **Statements of Operations** **For the Three and Nine Months Ended September 30, 2003 and 2002** **(Unaudited)** **Three Months Ended September 30,****Nine Months Ended September 30,** **2003****2002****2003****2002**  --------------------  --------------------  --------------------  --------------------  Net sales $               461,396  $               426,764  $            1,379,613  $            1,236,402  Cost of sales                  219,657                   228,236                   651,842                   652,316   --------------------  --------------------  --------------------  --------------------           Gross profit                  241,739                   198,528                   727,771                   584,086   --------------------  --------------------  --------------------  --------------------  Operating expenses:       Product and technology          development                  114,766                   126,557                   382,325                   314,186        Sales and marketing                  193,785                   141,750                   642,079                   376,073        General and administrative                  172,957                   178,144                   648,970                   519,762        Depreciation and amortization                    38,214                     29,069                   110,058                     87,740   --------------------  -------------------- -------------------- --------------------         Total operating expenses                  519,722                   475,520                1,783,432                1,297,761   -------------------- -------------------- -------------------- --------------------          Loss from operations                 (277,983)                 (276,992)              (1,055,661)                 (713,675)  Interest expense                   (85,642)                   (30,745)                 (526,388)                 (135,860)  -------------------- -------------------- -------------------- --------------------td>  <td></td>  <td align=" right" width="45"> td>  <td></td>  <td align=" right" width="225">         Loss before provision for             income taxes                 (363,625)                 (307,737)              (1,582,049)                 (849,535)  Provision for income taxes                            -                               -                            800                          800   -------------------- -------------------- -------------------- --------------------          Net loss $              (363,625) $              (307,737) $           (1,582,849) $              (850,335)  =============  =============  =============  =============   Basic and diluted loss available to    common stockholders per common    share $                    (0.01) $                    (0.01) $                    (0.05) $                    (0.04) =============  =============  =============  ============= Weighted average shares outstanding -   basic and diluted             30,920,702              29,949,839              30,782,582              22,284,928  =============  =============  =============  ============= See accompanying notes to unaudited financial statements.  **VillageEDOCS**  **Statements of Cash Flows** **For the Nine Months Ended September 30, 2003 and 2002** **(Unaudited)** **2003****2002** **------------------------****------------------------** Cash Flows from Operating Activities:    Net loss $           (1,582,849) $                 (850,335)                Adjustments to reconcile net loss to net cash       used in operating activities:          Depreciation and amortization          110,058                         87,740                       Provision for doubtful accounts receivable                      9,229                         48,593 td width="45">       td width="428">               Estimated fair      market value of stock options issued                         to employees and non-employees for services rendered                              -                         17,877                       Imputed interest expense on convertible debentures                        393,818                                        -           Stock purchase warrrants issued to employees for services rendered                              -                         25,565 td width="45">       td width="428">               Common stock issued      to employees and                         non-employees for services rendered                  116,217                           6,000                       Common stock issued for settlement of debt                    24,000                                        -                       Changes in operating assets and liabilities:                Accounts receivable                   (54,048)                      (86,327)               Other current assets               (1,340)                               -                 Accounts payable                    22,991                           6,707                 Accrued expenses and other                  223,038                       111,982  ------------------------------------------                              Net cash used in operating activities                 (738,886)                    (632,198) -------------------------------------------- Cash Flows from Investing Activities:    Purchases of property and equipment                   (67,872)                      (39,005)    Web site development costs                              -                       (88,946)  --------------------- --------------------                              Net cash used in investing activities                   (67,872)                    (127,951)  --------------------- -------------------- Cash Flows from Financing Activities:                Proceeds from convertible notes payable to related parties                  847,000                       820,000     Principal payments under capital leases                   (37,355)                      (78,441)    Proceeds from the exercise of warrants                              -                           2,129   ------------------- -------------------                              Net cash provided by financing activities                  809,645                       743,688   ------------------- -------------------    Net change in cash                      2,887                       (16,461)     Cash, beginning of period                    53,327                         39,321  --------------------------------------------    Cash, end of period $                 56,214  $                     22,860   ==============  ==============              Supplemental disclosure of cash flow information -    Cash paid during the period for:             Interest $                   4,577  $                       9,946   ==============  ==============              Income taxes $                      800  $                          800   ==============  ==============   continued.  
 
Supplemental Schedule of Noncash    Investing and Financing Activities:During the nine months ended    September 30, 2003, the Company financed certain computer equipment totaling    $21,233 through capital leases.See accompanying notes to unaudited financial    statements. 
   

   

   

   

**VillageEDOCS**

**Notes to Unaudited FinancialStatements - September 30, 2003**

 

**NOTE 1 - SUMMARY OFSIGNIFICANT ACCOUNTING POLICIES**

** **1.          Management'sRepresentation

The management ofVillageEDOCS (the "Company") without audit has prepared the financialstatements included herein.  Theaccompanying unaudited financial statements have been prepared in accordancewith accounting principles generally accepted in the United States of Americafor interim financial information. Certain information and note disclosures normally included in thefinancial statements prepared in accordance with accounting principlesgenerally accepted in the United States of America have been omitted.  In the opinion of the management of theCompany, all adjustments considered necessary for fair presentation of thefinancial statements have been included and were of a normal recurring nature,and the accompanying financial statements present fairly the financial positionas of September 30, 2003, and the results of operations and cash flows for thethree and nine months ended September 30, 2003 and 2002.

It is suggested thatthese unaudited financial statements be read in conjunction with the auditedfinancial statements and notes thereto for the year ended December 31, 2002,included in the Company's Annual Report on Form 10-KSB filed with theSecurities and Exchange Commission on March 28, 2003.  The interim results are not necessarily indicative of the resultsfor a full year.

2.          Backgroundand Organization

VillageEDOCS was incorporated in 1995 in Delaware and reincorporatedin California in 1997. The Company develops and markets internet-enabled faxservices to organizations throughout the United States and internationally.

3.          GoingConcern

Theaccompanying financial statements have been prepared assuming that the Companywill continue as a going concern. The Company has a working capital deficit andhas incurred significant losses from operations in each year sinceinception.  The Company's losses arecontinuing and are expected to continue until such time as the Company is ableto sufficiently expand its internet-enabled fax services. 

TheCompany's success is dependent upon numerous items, certain of which are thesuccessful implementation and marketing of its internet-enabled fax services,its ability to obtain new customers in order to achieve levels of revenuesadequate to support the Company's current and future cost structure, and itssuccess in obtaining financing for equipment and operations, for which there isno assurance. Unanticipated problems, expenses, and delays are frequentlyencountered in establishing a new business. These include, but are not limited to, competition, the need to developcustomer support capabilities and market expertise, setbacks in productdevelopment, technical difficulties, market acceptance and sales andmarketing.  The failure of the Companyto meet any of these conditions could have a materially adverse effect upon theCompany and may force the Company to reduce or curtail operations. No assurancecan be given that the Company can, or will ever, operate profitably.

Untilsufficient revenue levels are achieved, the Company will require additionalfinancing to support its operations. Such sources of financing could includecapital infusions, additional equity financing or debt offerings. Managementplans to obtain convertible debt and equity financing from existingshareholders and equity financing from new shareholders during the remainder of2003.  Management is actively pursuingboth of these financing arrangements. If the planned financings are obtained, the Company believes it willhave adequate cash to sustain operations until it becomes profitable.  There can be no assurance that funding willbe available on acceptable terms, if at all, or that such funds, if raised,would enable the Company to achieve and maintain profitable operations.

Thesefactors, among others, raise substantial doubt about the Company's ability tocontinue as a going concern.  Thefinancial statements do not include any adjustments to reflect the possiblefuture effects on the recoverability and classification of assets or theclassification of liabilities that might result from the outcome of theseuncertainties.

4.           Summaryof Significant Accounting Policies

Concentration of Credit Risk

TheCompany extends credit to its customers and performs ongoing credit evaluationsof such customers.  The Company does notobtain collateral to secure its accounts receivable.  The Company evaluates its accounts receivable on a regular basisfor collectibility and provides for an allowance for potential credit losses asdeemed necessary.  At September 30,2003, the Company has recorded an allowance for doubtful accounts ofapproximately $32,000.  No singlecustomer accounted for more than 10% of accounts receivable at September 30,2003.  No single customer accounted formore than 10% of total sales for the nine months ended September 30, 2003 and2002.

Use of Estimates in the Preparation of FinancialStatements

Thepreparation of financial statements in conformity with accounting principlesgenerally accepted in the United States of America requires management to makeestimates and assumptions that affect the reported amounts of assets andliabilities and disclosure of contingent assets and liabilities at the date ofthe financial statements and the reported amounts of revenues and expensesduring the reporting period. Significant estimates made by management are,among others, the realizability of accounts receivable, property and equipmentand web site development costs, and valuation of deferred tax assets.   Actual results could differ from thoseestimates.

Revenue Recognition

TheCompany provides internet-enabled fax services to businesses and charges forthese services on either a per page faxed or per minute used basis. Servicerevenues are recognized when the services are performed.  

Risks andUncertainties

The Company operates ina highly competitive industry that is subject to intense competition,government regulation and rapid technological change.  The Company's operations are subject to significant risks anduncertainties including financial, operational, technological, regulatory andother risks associated with an emerging business, including the potential riskof business failure.

Loss per Share

Basicloss per share is computed by dividing loss available to common shareholders bythe weighted average number of common shares assumed to be outstanding duringthe period of computation. Diluted loss per share is computed similar to basicloss per share except that the denominator is increased to include the numberof additional common shares that would have been outstanding if the potentialshares had been issued and if the additional common shares were dilutive.  All potentially dilutive shares, 22,964,293and 0 as of September 30, 2003 and 2002, respectively, have been excluded fromdiluted loss per share, as their effect would be anti-dilutive for the periodsended September 30, 2003 and 2002.

Segment Information

The Company views its operations and manages its business as principallyone segment.

Comprehensive Income

The Company has no items of comprehensive income.

Stock-Based Compensation

The Company accounts for non-employee stock-based compensation underStatement of Financial Accounting Standards ("SFAS") No. 123  "*Accounting For Stock-Based Compensation*."  SFAS No. 123 defines a fair value basedmethod of accounting for stock-based compensation.  However, SFAS No. 123 allows an entity to continue to measurecompensation cost related to stock and stock options issued to employees usingthe intrinsic method of accounting prescribed by Accounting Principles BoardOpinion No. 25 ("APB 25"), "*Accounting for Stock Issued toEmployees*." Under APB 25, compensation cost, if any, is recognized over therespective vesting period based on the difference, on the date of grant,between the fair value of the Company's common stock and the grant price.Entities electing to remain with the accounting method of APB 25 must make pro formadisclosures of net income and earnings per share, as if the fair value methodof accounting defined in SFAS No. 123 had been applied.

In December 2002, SFAS No. 148, "*Accounting for Stock-BasedCompensation - Transition and Disclosure*", was issued.  SFAS No. 148 amends SFAS No. 123 to providealternative methods of transition for a voluntary change to the fair valuebased method of accounting for stock-based employee compensation.  In addition, SFAS No. 148 amends thedisclosure requirements of SFAS No. 123 to require prominent disclosures inboth annual and interim financial statements about the method of accounting forstock-based employee compensation and the effect of the method used on reportedresults.  The provisions of SFAS No. 148are effective for financial statements for fiscal years ending after December15, 2002.  The Company adopted thedisclosure provisions of SFAS No. 148 in these financial statements.  The Company does not anticipate adopting thefair value based method of accounting for stock-based compensation.

At September 30, 2003, the Company has twostock-based employee compensation plans. The Company accounts for those plans under the recognition andmeasurement principles of APB 25, and related interpretations (see Note6).  During the nine months endedSeptember 30, 2003 and 2002, no stock-based employee compensation cost isreflected in the accompanying unaudited statements of operations, as alloptions granted under those plans had exercise prices equal to or greater thanthe market value of the underlying common stock on the date of grant.  The following table illustrates the effecton net loss and loss per share if the Company had applied the fair valuerecognition provisions of SFAS No. 123 to stock-based employee compensation:
   
Three Months Ended September 30,

Nine Months Ended September 30,
   
2003

2002

2003

2002
   
 

 

 

 
   
Net loss as  reported

$ (363,625)

$ (307,737)

$ (1,582,849)

$ (850,335)
   
 

 

 

 
   
Deduct:  Total stock-based employee compensation  expense under APB 25

 

 

 

 

--   

--   

--   

--   
   
 

 

 

 
   
Add:  Total stock-based employee compensation  expense under fair value based method for  all awards, net of related tax effects

 

 

 

 

 

 

 

 

 

 

 

 

(89,282)

 

(57,987)

 

(368,823)

 

(163,446)
   
---------------

----------------

----------------

----------------
   
 

 

 

 
   
Pro forma net loss

$ (452,907)

$ (365,724)

$ (1,951,672)

$ (1,013,781)
   
==========

==========

==========

==========
   
Basic and diluted  loss per share - as reported

 

 

 

 

$          (0.01)

$          (0.01)

$          (0.05)

$         (0.04)
   
==========

==========

==========

==========
   
Basic and diluted  loss per share - pro forma

 

 

 

 

$          (0.01)

$          (0.01)

$          (0.06)

$         (0.05)
   
==========

==========

==========

==========
   
 

 

 

 

 

Web Site Development Costs

During the nine months ended September 30, 2003, the Company did notcapitalize any costs related to the web site in accordance with the EmergingIssues Task Force Issue No. 00-2, "*Accounting for Web Site DevelopmentCosts.*" 

Advertising

The Company expenses all advertising costs as incurred.  Advertising costs were approximately$104,000 and $39,000 for the nine months ended September 30, 2003 and 2002,respectively.

5.           ConvertibleNotes Payable to Related Parties

During the ninemonths ended September 30, 2003, the Company borrowed $847,000 from C. Alan andJoan P. Williams and issued convertible promissory notes bearing interest at 10percent per annum (the "Notes").  The Notes are secured by a security interest in all of theCompany's assets.  The notes and accrued interest are due at theearlier of one of three events: 1) October 31, 2005; 2) acquisition ofcontrolling interest in the Company by a third party; or 3) the Company achievesequity financing of a minimum of $3,000,000. If the Company is acquired, the principal and accrued interest on theNotes, as modified, are convertible into shares of the Company's common stockat the lower of $2.50 per share or the price paid per share by theacquirer.  In addition, the principaland accrued interest on the Notes, as modified, are convertible into shares ofthe Company's common stock at a conversion price equal to the lower of $0.07per share or the average of the Company's common stock closing bid price on theOTCBB, NASDAQ or other established securities exchange or market for the ten(10) consecutive trading days prior to the date Mr. Williams delivers writtennotice of his conversion election to the Company.  The beneficial conversion feature resulted in a charge tointerest expense in the accompanying statement of operations of $393,818 duringthe nine months ended September 30, 2003.

Total interestexpense recognized on all the convertible notes payable (including accruedinterest based on the stated interest rate) was $521,809 and $118,678 duringthe nine months ended September 30, 2003 and 2002, respectively.  Total interest accrued and not paid on theconvertible notes payable to related parties as of September 30, 2003 totaled$532,936 and is included in the accompanying balance sheet.

6.           Stockholders'Deficit

a.        Common Stock 

On January 28, 2003, the Company entered into an agreement with anon-related party pursuant to which the party agreed to accept 109,091 sharesof the Company's common stock as payment in full for $24,000 in consulting feesowed to the party by the Company for product and service marketing consultingservices.  The shares were issued onFebruary 11, 2003.

On February 11, 2003, the Company issued 510,124 shares of restrictedcommon stock to consultants and employees in consideration for services valuedat $71,417, and 320,000 shares to the Company's former founder, who is a lessthan ten percent shareholder, in consideration for marketing communicationsservices valued at $44,800, or $0.14 per share (fair market value on the dateof issuance).

b.        Stock Options

Effective January 30, 2002, the Board of Directors of the Companyadopted an equity incentive plan (the "2002 Plan") that authorized the issuanceof options to acquire up to 6,226,258 shares of common stock to employees andcertain outside consultants.   OnNovember 25, 2002, the Board of Directors of the Company increased the numberof shares reserved for issuance pursuant to the 2002 Plan to 11,634,584shares.  On November 27, 2002, thestockholders of the Company approved the 2002 Plan and the number of sharesreserved for issuance pursuant to the 2002 Plan.  The 2002 Plan allows for the issuance of either non-qualified or,subject to stockholder approval, incentive stock options pursuant to Section422 of the Internal Revenue Code. Options vest at the discretion of the Boardof Directors as determined at the grant date, but not longer than a ten-yearterm.  Under the 2002 Plan, the exerciseprice of each option shall not be less than fair market value on the date theoption is granted.  The number ofoptions under the 2002 Plan available for grant at September 30, 2003 was1,498,830.

Options to purchase 75,000 shares of the Company's common stock underthe 2002 Plan at $0.1875 per share (above or at the fair market value on thedates of grant), 2,585,000 shares of the Company's common stock under the 2002Plan at $0.18 per share (above or at the fair market value on the dates ofgrant), and 1,000,000 shares of the Company's common stock under the 2002 Planat $0.10 per share (above or at the fair market value on the dates of grant)were issued to employees during the nine months ended September 30, 2003,vesting on various dates from the date of grant through September 2008.    

Options to purchase 50,000 shares at $0.10 (the fair market value on thedate of grant) were granted to a non-employee consultant during the nine monthsended September 30, 2003.  These optionsvest on February 28, 2004.  Totalconsulting expense to be recognized in the statement of operations over thevesting period pursuant to SFAS No. 123 is $4,500, none of which was recognizedduring the nine months ended September 30, 2003.

1,324,609 options under the 2002 or 1997 Plan were cancelled during thenine months ended September 30, 2003 due to their expiration or the terminationof employment.

c.        Warrants

There was no warrant activity for the ninemonths ended September 30, 2003.

7.           Lossper Share

              Basicand diluted loss per common share is computed as follows:
   
Three Months Ended September 30,

Nine Months Ended September 30,
      
2003 

2002 

2003 

2002 
      
 

 

 

 
      
Numerator for basic  and    diluted loss per common    share:

 

 

 

 
      
   Net loss available to        common stockholders

$ (363,625)

$ (307,737)

$ (1,582,849)

$ (850,335)
      
==========

==========

==========

==========
      
 

 

 

 
      
Denominator for  basic and      diluted loss per common    share:

 

 

 

 
   
 

 

 

 
      
   Weighted average       common shares       outstanding

 

30,920,702

 

29,949,839

 

30,782,582

 

22,284,928
      
==========

==========

==========

==========
      
Net loss per  common share    available to common    stockholders

 

$          (0.01)

 

$          (0.01)

 

$          (0.05)

 

$         (0.04)
      
==========

==========

==========

==========
   
 

 

 

 
   
8.           Commitments and Contingencies

Litigation

The Companyis, from time to time, involved in various legal and other proceedings thatarise in the ordinary course of operating its business. In the opinion of management,the amount of ultimate liability, if any, with respect to these actions willnot materially affect the financial position or results of operations of theCompany. 

Indemnitiesand Guarantees

During the normal course of business, the Company hasmade certain indemnities and guarantees under which it may be required to makepayments in relation to certain transactions. These indemnities include certain agreements with the Company'sofficers, under which the Company may be required to indemnify such person forliabilities arising out of their employment relationship.  The duration of these indemnities andguarantees varies and, in certain cases, is indefinite.  The majority of these indemnities andguarantees do not provide for any limitation of the maximum potential futurepayments the Company could be obligated to make.  Historically, the Company has not been obligated to makesignificant payments for these obligations and no liabilities have been recordedfor these indemnities and guarantees in the accompanying balance sheet.

9.           SubsequentEvents

Subsequent to September 30, 2003,the Company borrowed an additional $135,000 from C. Alan and Joan P. Williamsand issued convertible promissory notes with terms identical to those describedin Note 5 above.  The beneficialconversion feature contained in these promissory notes will result in a chargeto interest expense in the quarter ended December 31, 2003 of approximately $42,000.

On October 16, 2003, the Companyissued 214,823 shares of restricted common stock to a consultant inconsideration for services valued at $25,000. The shares were issued at thefair market value on the date the services were earned.

 

**ITEM 2 - MANAGEMENT'SDISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS**

 

**FORWARD-LOOKING INFORMATION**

*ThisQuarterly Report on Form 10-QSB includes forward-looking statements within themeaning of Section 21E of the Securities Exchange Act of 1934, as amended. Allstatements that do not directly and exclusively relate to historical factsconstitute forward-looking statements within the meaning of the PrivateSecurities Litigation Reform Act of 1995. These statements are based on our plans, intentions, expectation, andbelief and are subject to certain risks and uncertainties that could causeactual results to differ materially from those projected or expressed herein.The words "anticipate," "believe," "expect,""plan," "intend," "seek," "estimate,""project," "will," "could," "may," andsimilar expressions are intended to identify forward-looking statements. Thesestatements include, among others, information regarding future operations,future capital expenditures, and future net cash flow. Such statements reflectthe Company's current views with respect to future events and financialperformance and involves risks and uncertainties, including, withoutlimitation, general economic and business conditions, changes in foreign, political,social and economic conditions, regulatory initiatives and compliance withgovernmental regulations, the ability to achieve further market penetration andadditional customers, and various other matters, many of which are beyond theCompany's control, including, without limitation, the risks described under thecaption "Factors That May Affect Future Results" in Item 6 of theCompany's Annual Report on Form 10-KSB filed with the Securities and ExchangeCommission on March 28, 2003. Our future results and stockholder values maydiffer materially from those expressed in these forward- looking statements.Many of the factors that will determine these results and values are beyond ourability to control or predict. Investors are cautioned not to put undue relianceon any forward-looking statements. For these statements, we claim theprotection of the safe harbor for forward-looking statements contained inSection 21E of the Exchange Act.*

** **

**WEBSITE ACCESS TO REPORTS**

Our principal executive offices are currently located at 14471 ChambersRoad, Suite #105, Tustin, CA 92780.  The Company's Internetwebsite address is www.villageedocs.com.  The Company's annual reports on Form 10-KSB,quarterly reports on Form 10-QSB, and current reports of Form 8-K, and allamendments thereto, are available free of charge on the Company's website assoon as reasonably practical after such reports are electronically filed with,or furnished to, the U.S. Securities and Exchange Commission.

* *

**GENERAL OVERVIEW**

The following discussion and analysisof our financial condition and results of operations should be read inconjunction with the unaudited balance sheet as of September 30, 2003, and theunaudited statements of operations and cash flows for the three and nine monthsended September 30, 2003 and 2002, and the related notes thereto as well as theaudited financial statements of the Company for the years ended December 31,2002 and 2001, included in the Company's Annual Report on Form 10-KSB filedwith the Securities and Exchange Commission on March 28, 2003.  This discussion contains forward-lookingstatements based upon current expectations that involve risks anduncertainties, such as our plans, objectives, expectations and intentions.

The Company cautions readers thatimportant facts and factors described in this Management's Discussion andAnalysis of Financial Condition and Results of Operations and elsewhere in thisdocument sometimes have affected, and in the future could affect, the Company'sactual results, and could cause the Company's actual results during 2003 andbeyond to differ materially from those expressed in any forward-lookingstatements made by, or on behalf of, the Company. 

As reported in the Independent Auditors' Report on ourDecember 31, 2002 financial statements, the Company has suffered recurringlosses from operations, had significant negative cash flows from operations,and had a net capital deficiency that raises substantial doubt about ourability to continue as a going concern. 

Management is seeking additional financing by issuingconvertible debt to existing shareholders during 2003. In addition, managementplans to seek equity or a combination of equity and debt financing from newshareholders and/or lenders in the fourth quarter of 2003.  Management is actively pursuing both ofthese financing arrangements. Between January and October 2003, one of ourshareholders loaned us $942,000 to fund our operating shortfalls; however, hehas no binding obligation to continue providing funds. If the plannedfinancings are obtained and/or the shareholder continues to cover our operatingshortfalls, the Company believes it will have adequate cash to sustainoperations until it becomes profitable. There can be no assurance that fundingwill be available on acceptable terms, if at all, or that such funds, ifraised, would enable the Company to achieve and maintain profitable operations.

 

**CRITICAL ACCOUNTING POLICIES**

In preparing our financial statements, we make estimates,assumptions and judgments that can have a significant effect on our revenues,income/loss from operations, and net income/net loss, as well as on the valueof certain assets on our balance sheet. We believe that there are several accounting policies that are criticalto an understanding of our historical and future performance as these policiesaffect the reported amounts of revenues, expenses, and significant estimatesand judgments applied by management. While there are a number of accounting policies, methods and estimatesaffecting our financial statements, areas that are particularly significantinclude revenue recognition, stock-based compensation, and web site developmentcosts.  In addition, please refer toNote 4 to the accompanying financial statements for further discussion of oursignificant accounting policies.

Revenue Recognition. The Company provides internet-enabled fax services to businesses andcharges for these services on either a per page faxed or per minute used basis.Service revenues are recognized when the services are performed.  

Stock-Based Compensation.  The Company accounts for non-employee stock-based compensationunder Statement of Financial Accounting Standards No. 123 ("SFAS123"), "*Accounting For Stock-Based Compensation*."  SFAS 123 defines a fair value based methodof accounting for stock-based compensation. However, SFAS 123 allows an entity to continue to measure compensationcost related to stock and stock options issued to employees using the intrinsicmethod of accounting prescribed by Accounting Principles Board Opinion No. 25,as amended ("APB 25"), "*Accounting for Stock Issued toEmployees*." Under APB 25, compensation cost, if any, is recognized over therespective vesting period based on the difference, on the date of grant,between the fair value of the Company's common stock and the grant price.Entities electing to remain with the accounting method of APB 25 must make proforma disclosures of net income and earnings per share, as if the fair value methodof accounting defined in SFAS 123 had been applied. The Company has elected toaccount for its stock-based compensation to employees under APB 25.

Web Site Development.  The Company capitalizes costs related to its web site developmentin accordance with the Emerging Issues Task Force Issue No. 00-2, "*Accountingfor Web Site Development Costs*." Web site development costs are amortized using the straight-line methodover the estimated useful life of three years.

 

**RESULTS OF OPERATIONS**
Three Months Ended September 30, 2003 Compared to Three Months EndedSeptember 30, 2002Net Sales
Net sales for the three months ended September 30, 2003 were$461,396, an 8% increase over net sales for prior year quarter of$426,764.  The increase in the 2003quarter reflected a growth in the number of customers billed.

**Costof Sales**

Cost of sales for the three months ended September 30, 2003were $219,657 as compared to the $228,236 reported for the three months endedSeptember 30, 2002.  Cost of salesduring the 2003 quarter represented 48% of sales as compared with 53% of salesin the 2002 quarter reflecting no significant change in equipment leasing,maintenance, operations staff, or telecommunications costs despite increasedsales.

**GrossProfit**

Gross profit for the three months ended September 30, 2003increased 22% to $241,739 as compared to $198,528 for the prior yearquarter.  The increase of $43,211 isattributable to the increase in sales volume for the Company's internet-enabledfax services.

**OperatingExpenses**

Operating expenses for the three months ended September 30,2003 increased by 9% to $519,722 from the $475,520 reported in the three monthsended September 30, 2002, an increase of $44,202.  Product and technology development decreased $11,791 to $114,766from the $126,557 reported in the prior year quarter because of a reduction instaff.  Sales and marketing increased by$52,035 to $193,785 from the $141,750 reported in the prior year quarter due tothe addition of sales staff and an increase in spending on sales leadgeneration programs.  General andadministrative decreased by $5,187 to $172,957 from the $178,144 reported inthe prior year quarter.   The overall decrease was comprisedof decreases in legal fees, bad debt, salaries, and consulting fees offset byincreases in health insurance and other benefits.  Depreciation and amortization expenseincreased $9,145 to $38,214 from the $29,069 reported in the 2002 quarter dueto increases in capitalized web site development costs and property and equipment.  During the three months ended September 30,2003, expenses related to product and technology development, sales andmarketing, general and administrative, and depreciation and amortizationrepresented 25%, 42%, 37%, and 8% of net sales, respectively.

**InterestExpense**

Interest expense for the quarter ended September 30, 2003increased 179% to $85,642 from the $30,745 reported in the prior year quarterbecause of increased borrowing.  Inaddition, the terms of all new convertible secured promissory notes payableissued in the 2003 quarter allow conversion at a price which was less than thefair market value of the Company's common stock on the dates of issuance, whichwas not the case during the 2002 quarter. The beneficial conversion feature resulted in a charge to interestexpense of $34,854 during the quarter ended September 30, 2003.  Interest expense incurred in connection withcapital leases decreased in the 2003 quarter as compared with the 2002 quarter.

**NetLoss**

As a result of the foregoing, net loss for the three monthsended September 30, 2003 was $363,625, or $0.01 per share, compared to a netloss of $307,737, or $0.01 per share, for the three months ended September 30,2002 on weighted average shares of 30,920,702 and 29,949,839, respectively.

 
Nine Months Ended September 30, 2003 Compared to Nine Months EndedSeptember 30, 2002Net Sales
Net sales for the nine months ended September 30, 2003 were$1,379,613, a 12% increase over net sales for prior year period of$1,236,402.  The increase in the 2003period reflected a growth in the number of customers billed.

**Costof Sales**

Cost of sales for the nine months ended September 30, 2003were $651,842 as compared to the $652,316 reported for the nine months endedSeptember 30, 2002.  Cost of salesduring the 2003 period represented 47% of sales as compared with 53% of salesin the 2002 period reflecting no significant change in equipment leasing,maintenance, operations staff, or telecommunications costs despite increasedsales.

**GrossProfit**

Gross profit for the nine months ended September 30, 2003increased 25% to $727,771 as compared to $584,086 for the prior yearperiod.  The increase of $143,685 isattributable to the increase in sales volume for the Company's internet-enabledfax services.
 
**OperatingExpenses**

Operating expenses for the nine months ended September 30,2003 increased by 37% to $1,783,432 from the $1,297,761 reported in the ninemonths ended September 30, 2002, an increase of $485,671.  Product and technology development increased$68,139 to $382,325 from the $314,186 reported in the prior year period becausenone of the payroll costs for the 2003 period were capitalized as they were notrelated to web site development.  Salesand marketing increased by $266,006 to $642,079 from the $376,073 reported inthe prior year period, a 71% increase, due to the addition of sales staff andan increase in spending on sales lead generation programs.  General and administrative increased by$129,208 to $648,970 from the $519,762 reported in the prior year period.   Theoverall increase was comprised of increases in consulting fees, salaries,insurance, and accounting fees offset by decreases in bad debt and legal fees.  Depreciation and amortization expenseincreased $22,318 to $110,058 from the $87,740 reported in the 2002 period dueto increases in capitalized web site development costs and property andequipment.  During the nine months endedSeptember 30, 2003, expenses related to product and technology development,sales and marketing, general and administrative, and depreciation andamortization represented 28%, 47%, 47%, and 8% of net sales, respectively.

**InterestExpense**

Interest expense for the period ended September 30, 2003increased 287% to $526,388 from the $135,860 reported in the prior year periodprimarily because the terms of all new convertible secured promissory notespayable issued in the 2003 period allow conversion at a price which was lessthan the fair market value of the Company's common stock on the dates ofissuance, which was not the case during the 2002 period.  The beneficial conversion feature resultedin a charge to interest expense of $393,818 during the period ended September30, 2003.  Interest expense incurred inconnection with capital leases decreased in the 2003 period as compared withthe 2002 period.

**NetLoss**

As a result of the foregoing, net loss for the nine monthsended September 30, 2003 was $1,582,849, or $0.05 per share, compared to a netloss of $850,335, or $0.04 per share, for the nine months ended September 30,2002 on weighted average shares of 30,782,582 and 22,284,928, respectively.

 

**LIQUIDITY**

During thenine months ended September 30, 2003, the Company's net cash position increasedby $2,887 to $56,214. Although the Company generated $809,645 from financingactivities, the Company's operating and investing activities used net cashof  $738,886 and $67,872,respectively.  These activitiescontributed to a net working capital deficit as of September 30, 2003 of$233,015.

Net cash used in operating activities for the nine monthsended September 30, 2003 was $738,886 an increase of $106,688 from the $632,198used in operating activities for prior year period, mainly due to the increasein net loss for 2003. 

The Company's investing activities consisted of the purchaseof computer equipment. Net cash used for investment activities decreased$60,079 to $67,872 from the $127,951 reported for 2002 due to decreasedcapitalized web site development costs as offset by increased purchases ofcomputer equipment. 

The Company's financing activities include proceeds from theexercise of warrants to purchase common stock, issuance of convertible notespayable, and principal payments on capital leases.  Net cash provided by financing activities for the nine monthsended September 30, 2003 was $809,645, and included proceeds of  $847,000 from stockholder loans, andprincipal payments on capital leases of $37,355. Net cash provided by financingactivities for the nine months ended September 30, 2002 was $743,688, andincluded proceeds of  $820,000 and$2,129 from stockholder loans and warrant exercises, respectively, andprincipal payments on capital leases of $78,441. 

**CAPITAL RESOURCES**

The Company does not currently have any material commitmentsfor capital expenditures other than those expenditures incurred in the ordinarycourse of business. 

Since our inception,our operating and investing activities have used substantially more cash thanthey have generated. Because we will continue to need working capital to fundthe growth of our business, we expect to continue to experience negativeoperating and investing cash flows for the remainder of 2003. We currentlyanticipate that our available cash resources will be insufficient to meet ouranticipated working capital and capital expenditure requirements throughNovember 30, 2003.  We believe we willrequire up to approximately $3 million in additional financing to support our operations until we becomeprofitable.  The issuance of additional common stock in thefuture will reduce the proportionate ownership and voting power of our commonstock held by existing stockholders.  In our opinion,together with our current revenue stream, we have sufficient cash to operate atadequate staffing levels through January 2004.

Between November2000 and at least December 2003, our operating shortfalls have been, and areexpected to be, funded by one shareholder, an affiliate, who has loaned us **$**3,731,245through October 2003 for that purpose. Assuming that this shareholder continuesto fund our operations, we will be able to sustain operations at currentlevels. However, this shareholder has no obligation to continue to fund ouroperating shortfalls and could stop doing so at any time.  We may be required to alter the terms of theconvertible promissory notes held by this shareholder to induce thisshareholder or other such potential lenders to provide additional loans, whichcould result in this shareholder or other such potential lenders obtainingrights, preferences or privileges senior to those of other creditors or ourstockholders.

This estimate is aforward-looking statement that involves risks and uncertainties. The actualtime period may differ materially from that indicated as a result of a numberof factors so that we cannot assure you that our cash resources will besufficient for anticipated or unanticipated working capital and capitalexpenditure requirements for this period. We have stated that we will need toraise additional capital in the future to meet our operating and investing cashrequirements. Such sources of financing could include capital infusions,additional equity financing, or debt offerings. There can be no assurance thatadditional funding will be available on acceptable terms, if at all, or thatsuch funds if raised, would enable the Company to achieve and maintainprofitable operations. If we are not able to obtain sufficient additional fundsfrom investors, we may be unable to sustain our operations.  Ifwe raise additional funds through the issuance of securities, these securitiesmay have rights, preferences or privileges senior to those of our common stock,and our stockholders may experience additional dilution to their equityownership. 

While we stronglybelieve that sustainable profitability is achievable and we intend to continueour strategy of increasing sales to more profitable clients while attempting toreduce variable costs of sales and overhead, we have a history of losses, havenever been profitable, and may never achieve profitability.  Should we achieve profitability in anyperiod, we cannot be certain that we will sustain or increase suchprofitability on a quarterly or annual basis. 

From inception through September 30, 2003, we generated revenue of onlyapproximately $5,100,000 and we incurred total expenses of approximately$15,400,000 during that same period. We have incurred net losses each yearsince our inception. As of September 30, 2003, we had an accumulated deficit of$11,447,059.  To date, we havefunded our capital requirements and our business operations primarily withfunds provided from the sale of common stock and from shareholder borrowings,supplemented by revenues from sales of our services. From inception to October31, 2003, the Company has received approximately $6,440,000 from thesale of common stock and convertible notes, $2,039,245 of which were convertedinto shares of common stock on May 15, 2002.

The Independent Auditors' Report on our December 31, 2002financial statements includes an explanatory paragraph stating that therecurring losses incurred from operations and a working capital deficiencyraise substantial doubt about our ability to continue as a going concern. Thefinancial statements do not include any adjustments that might result from theoutcome of this uncertainty.

**RECENT DEVELOPMENTS**

During October 2003, the Company has obtained cash of$95,000 in consideration for convertible notes issued to one stockholder, whois an affiliate. The notes bear interest at 10 percent per annum. The notes andaccrued interest are due at the earlier of one of three events: 1) acquisitionof a controlling interest in the Company by a third party; 2) October 31, 2005;or 3) the receipt by the Company of $3,000,000 or more from an equityfinancing. If the Company achieves the equity financing, the stockholders havethe option to convert the notes plus accrued interest into common stock at thelower of $2.50 per share or the price per share of common stock issued in theequity financing. If the Company is acquired, the stockholders have the optionto convert the notes plus accrued interest into common stock at the lower of$2.50 per share or the price per share paid by the acquirer. The notes areconvertible at any time at the option of the holder at a price equal to thelower of $0.07 per share or the average of the Company's common stock closingbid price on the OTCBB, NASDAQ, or other established securities exchange ormarket for the ten (10) consecutive trading days prior to the date the holderdelivers written notice of conversion election to the Company.

OnOctober 16, 2003, the Company issued 214,823 shares of restricted common stockto a consultant in consideration for services valued at $25,000. The shareswere issued at the fair market value on the date the services were earned.

 

**ITEM 3 - CONTROLS ANDPROCEDURES**

Asrequired by Rule 13a-15 under the Securities Exchange Act of 1934, within the90 days prior to the filing date of this report, the Company carried out anevaluation of the effectiveness of the design and operation of the Company'sdisclosure controls and procedures. This evaluation was carried out under the supervision and with theparticipation of the Company's management, including the Company's ChiefExecutive Officer and the Company's Chief Financial Officer, who concluded thatthe Company's disclosure controls and procedures are effective.  There have been no significant changes inthe Company's internal control or in other factors, which could significantlyaffect internal controls subsequent to the date the Company carried out itsevaluation.

Disclosurecontrols and procedures are controls and other procedures that are designed toensure that information required to be disclosed in the Company reports filedor submitted under the Exchange Act is recorded, processed, summarized andreported, within the time periods specified in the Securities and ExchangeCommission's rules and forms. Disclosure controls and procedures include, without limitation, controlsand procedures designed to ensure that information required to be disclosed inCompany reports filed under the Exchange Act is accumulated and communicated tomanagement, including the Company's Chief Executive Officer and Chief FinancialOfficer as appropriate, to allow timely decisions regarding requireddisclosure.

 
 
**PART II**

 

**ITEM 1 - LEGALPROCEEDINGS.**

** **The Company is not a party in any lawsuits.   There were no new legal matters to report during the threemonths ended September 30, 2003.

 

**ITEM 2 - CHANGES INSECURITIES.**

Options to purchase2,585,000 shares of the Company's common stock under the 2002 Plan at $0.18 pershare (above or at the fair market value on the dates of grant), and 1,000,000shares of the Company's common stock under the 2002 Plan at $0.10 per share (aboveor at the fair market value on the dates of grant) were issued to employeesduring the three months ended September 30, 2003, vesting on various dates fromthe date of grant through September 2008.   

1,075,000 optionsunder the 2002 or 1997 Plan were cancelled during the three months endedSeptember 30, 2003 due to their expiration or the termination of employment.

During the threemonths ended September 30, 2003, the Company borrowed $275,000 from C. Alan andJoan P. Williams and issued convertible promissory notes bearing interest at 10percent per annum (the "Notes").  The Notes are secured by a security interest in all of the Company'sassets.  The notes and accrued interestare due at the earlier of one of three events: 1) October 31, 2005; 2)acquisition of controlling interest in the Company by a third party; or 3) theCompany achieves equity financing of a minimum of $3,000,000.  If the Company is acquired, the principaland accrued interest on the Notes, as modified, are convertible into shares ofthe Company's common stock at the lower of $2.50 per share or the price paidper share by the acquirer.  In addition,the principal and accrued interest on the Notes, as modified, are convertibleinto shares of the Company's common stock at a conversion price equal to thelower of $0.07 per share or the average of the Company's common stock closingbid price on the OTCBB, NASDAQ or other established securities exchange ormarket for the ten (10) consecutive trading days prior to the date Mr. Williamsdelivers written notice of his conversion election to the Company.

Alloffers and sales of our securities described above were made pursuant toSection 4(2) of the Securities Act of 1933 and Regulation D promulgatedthereunder.
 
**ITEM 3 - DEFAULTS UPON SENIOR SECURITIES.**

None.

 

**ITEM 4 - SUBMISSIONOF MATTERS TO VOTE OF SECURITY HOLDERS.**

None. 

 

**ITEM 5 - OTHERMATTERS.**

None.

 

**ITEM 6 - EXHIBITS AND REPORTS ON FORM 8-K.**

(a)    Exhibits

  4.1

Form of Convertible Secured  Promissory Note.  Previously filed as  Exhibit 4.6 to the Registrant's Quarterly Report on Form 10-QSB filed with  the Securities and 

Exchange Commission on May 15, 2002 and incorporated  herein by reference.

  4.2

Form of Stock Option Agreement.  Previously filed as Exhibit 4.2 to the Registrant's Quarterly  Report on Form 10-QSB filed with the Securities and Exchange Commission on  May 15, 2002 and incorporated herein by reference.

  4.3

2002 Equity Incentive Plan dated as of January 30,  2002.  Previously filed as Exhibit 4.1  to the Registrant's Quarterly Report on Form 10-QSB filed with the Securities  and Exchange Commission on May 15, 2002 and incorporated herein by reference.

10.1

Debt settlement agreement dated  January 28, 2003 by and between the Company and James R. Spoerl.  Previously filed as Exhibit 4.9 to the  Company's Registration Statement on Form S-8 filed with the Securities and  Exchange Commission on January 29, 2003.

10.2

Consulting and Other Services agreement dated January 28,  2003 by and between the Company and Paul Allen.  Previously filed as Exhibit 4.8 to the Company's Registration  Statement on Form S-8 filed with the Securities and Exchange Commission on  January 29, 2003.

10.3

Executive Employment Agreement effective as of May 26,  2003 by and between the Company and H. Jay Hill.  Previously filed as Exhibit 10.3 to the Registrant's Quarterly  Report on Form 10-QSB filed with the Securities and Exchange Commission on  May 15, 2003 and incorporated herein by reference.

31.1

Certification Under Section 302 of The Sarbanes-Oxley Act  of 2002 signed and dated November 7, 2003 by K. Mason Conner, Chief Executive  Officer.*

31.2

Certification Under Section 302 of The Sarbanes-Oxley Act  of 2002 signed and dated November 7, 2003 by Michael A. Richard, Chief  Financial Officer.*

32.1

Certification Pursuant To 18 U.S.C. §1350, As Adopted  Pursuant To Section 906 of the Sarbanes-Oxley Act of 2002 signed and dated  November 7, 2003 by K. Mason Conner, Chief Executive Officer.**

32.2

Certification Pursuant To 18 U.S.C. §1350, As Adopted  Pursuant To Section 906 of the Sarbanes-Oxley Act of 2002 signed and dated  November 7, 2003 by Michael A. Richard, Chief Financial Officer.**

*

Filed herewith

**

Furnished herewith

(b)     Reportson Form 8-K

None.

** **

 

**SIGNATURES**

** Pursuant to the requirements of the Securities and Exchange Act of1934, the Registrant has caused this report to be signed on its behalf by theundersigned, thereto duly authorized, in the capacities and on the datesindicated:**

**  **

**VillageEDOCS  (Registrant)**

**Dated:  November  7, 2003**

**By:    /s/ K. Mason Conner**

**       K.  Mason Conner**

**       Chief  Executive Officer and Director**

**Dated:  November  7, 2003**

**By:  /s/ Michael A. Richard**

**      Michael  A. Richard**

**      Chief Financial  Officer**

**      (Principal  Accounting Officer)**

** **

** ** |