**UNITED STATES SECURITIES AND EXCHANGE COMMISSION**Washington, D.C. 20549

**FORM 10-QSB**

(Mark One)

[**X**]   QUARTERLYREPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

**For thequarterly period ended September 30, 2005**

[   ]   TRANSITIONREPORT PURSUANT TO SECTION 13 OR 15(d) OF THE EXCHANGE ACT 

For thetransition period from_________, 20__, to________, 20__.

Commission FileNumber: 000-31395

**VillageEDOCS**---------------------------------------------------------------------------(Exact name of small business issuer as specified in its charter)

| **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**    | **(714) 734-1030**                                |
| ---------------------------------------------------------------------- | -----------------------------------------         |
| (Address of  principal executive offices)                              | (Issuer's telephone  number, including area code) |

Check whether the issuer (1) filed all reports required tobe filed by Section 13 or 15(d) of the Exchange Act during the preceding 12months (or for such shorter period that the registrant was required to filesuch reports), and (2) has been subject to such filing requirements for thepast 90 days.

|  | YES | **X** | NO |   |
|--|-----|-------|----|--------|
|  |     | ----  |    | ----   |

Indicate by check mark whether the registrant is a shellcompany (as define in Rule 1b-2 of the Exchange Act).

|  | YES |   | NO**** | **X** |
|--|-----|--------|--------|-------|
|  |     | ----   |        | ----  |

**APPLICABLE ONLY TOISSUERS INVOLVED IN BANKRUPTCYPROCEEDINGS DURING THE PRECEDING FIVE YEARS**

Check whether the registrant filed all documents and reportsrequired to be filed by Section 12, 13, or 15(d) of the Exchange Act after thedistribution of securities under a plan confirmed by a court.

|  | YES |   | NO |   |
|--|-----|--------|----|--------|
|  |     | ----   |    | ----   |

** **

**APPLICABLE ONLY TOCORPORATE ISSUERS**

There were 99,167,526 shares of the Registrant's commonstock outstanding as of October 31, 2005. 

| Transitional Small Business Format (check one) | YES |      | NO |  **X** |
|------------------------------------------------|-----|------|----|-------------|
|                                                |     | ---- |    | ----        |

----

**VillageEDOCS**

** Index**

** **

| ** ** | ** **                         | Page No. |
|------------|------------------------------------|----------|
| ** ** | **PART I. FINANCIAL  INFORMATION** |          |  |
|            |                                    |          |  |  |  |
|            | Item 1.                            |          |  Consolidated Financial Statements |  |  |
|            |                                    |          |  Consolidated Balance Sheet as of September 30, 2005  (Unaudited) |  | 1 |
|            |                                    |          |  Consolidated Statements of Operations for the three and nine  months ended September 30, 2005 and 2004 (Unaudited) |  | 2 |
|            |                                    |          |  Consolidated Statements of Cash Flows for the nine months  ended September 30, 2005 and 2004 (Unaudited) |  | 3 |
|            |                                    |          |  Notes to Unaudited Consolidated Financial Statements |  | 5 |
|            | Item 2.                            |          |  Management's Discussion and Analysis or Plan of  Operations |  | 24 |
|            | Item 3.                            |          |  Controls and Procedures |  | 33 |
|            |                                    |          |  |  |  |
| ** ** | **PART II. OTHER  INFORMATION**    |          |  |
|            |                                    |          |  |  |  |
|            | Item 1.                            |          |  Legal Proceedings |  | 34 |
|            | Item 2.                            |          |  Unregistered Sales of Equity Securities and Use of  Proceeds |  | 34 |
|            | Item 3.                            |          |  Defaults Upon Senior Securities |  | 36 |
|            | Item 4.                            |          |  Submission of Matters to a Vote of Security Holders |  | 36 |
|            | Item 5.                            |          |  Other Information |  | 36 |
|            | Item 6.                            |          |  Exhibits |  | 37 |
|            |                                    |          |  Signatures |  | 41 |

** **

----

| **VillageEDOCS and  subsidiaries**                                                           |  |                   |                 |
|----------------------------------------------------------------------------------------------|--|-------------------|-----------------|
| **Consolidated Balance Sheet**                                                               |  |                   |                 |
| **(Unaudited)**                                                                              |  |                   |                 |
|                                                                                              |  | **September 30,** | ** **      |
|                                                                                              |  | **2005**          | ** **      |
| ** **                                                                                   |  |                   |                 |
| **ASSETS**                                                                                   |  |                   |                 |
| Current assets:                                                                              |  |                   |                 |
| Cash                                                                                         |  |  $           | 639,079    |  |
| Accounts receivable, net of allowance  for doubtful                                          |  |                   |                 |
| accounts of $67,000                                                                          |  | 1,513,900    |                 |
| Inventories                                                                                  |  | 238,555      |                 |
| Other current assets                                                                         |  | 53,374       |                 |
| Total current assets                                                                         |  | 2,444,908    |                 |
|                                                                                              |  |                   |                 |
| Property and equipment, net                                                                  |  | 403,970      |                 |
| Other assets                                                                                 |  | 11,639       |                 |
| Software development                                                                         |  | 284,230      |                 |
| Other intangibles, net                                                                       |  | 789,241      |                 |
| Goodwill                                                                                     |  | 5,111,749    |                 |
|                                                                                              |  |  $           | 9,045,737  |  |
|                                                                                              |  |                   |                 |
| **LIABILITIES AND STOCKHOLDERS' EQUITY**                                                     |  |                   |                 |
| Current liabilities:                                                                         |  |                   |                 |
| Accounts payable                                                                             |  |  $           | 463,038    |  |
| Accrued expenses                                                                             |  | 772,182      |                 |
| Deferred revenue                                                                             |  | 1,046,089    |                 |
| Notes payable to related parties                                                             |  | 180,000      |                 |
| Current portion of convertible notes and accrued interest                                    |  |                   |                 |
| payable to related  parties, net of unamortized debt                                         |  |                   |                 |
| discount of $21,438                                                                          |  | 335,432      |                 |
|     Total current liabilities                                            |  | 2,796,741    |                 |
|                                                                                              |  |                   |                 |
| Long term convertible notes                                                                  |  |                   |                 |
| payable to related parties                                                                   |  | 200,000      |                 |
|         Total  liabilities                           |  | 2,996,741    |                 |
|                                                                                              |  |                   |                 |
| Commitments and contingencies                                                                |  |                   |                 |
|                                                                                              |  |                   |                 |
| Stockholders' equity:                                                                        |  |                   |                 |
| Series A Preferred stock, par  value $0.001 per share:                                       |  |                   |                 |
| Authorized,  -- 48,000,000  shares                                                      |  |                   |                 |
|         Issued and outstanding --  16,000,000 shares |  | 16,000       |                 |
| Common stock, no par value:                                                                  |  |                   |                 |
| Authorized -- 250,000,000  shares                                                            |  |                   |                 |
|         Issued and outstanding -- 96,667,526 shares       |  | 13,309,884   |                 |
| Additional paid-in capital                                                                   |  | 7,251,579    |                 |
| Accumulated deficit                                                                          |  | (14,528,467)      |                 |
| Total stockholders' equity                                                                   |  | 6,048,996    |                 |
|                                                                                              |  |  $           | 9,045,737  |  |
|                                                                                              |  |                   |                 |
| See accompanying notes to consolidated financial  statements.                                |  |                   |

----

** **

| **VillageEDOCS and  subsidiaries**                                                                      | ** ** | ** **                            | ** **      | ** **                           | ** **  |                  |            |                   |                 |
|---------------------------------------------------------------------------------------------------------|------------|---------------------------------------|-----------------|--------------------------------------|-------------|------------------|------------|-------------------|-----------------|
| **Consolidated Statements of Operations**                                                               | ** ** | ** **                            | ** **      | ** **                           | ** **  |                  |            |                   |                 |
| **(Unaudited)**                                                                                         | ** ** | ** **                            | ** **      | ** **                           | ** **  |                  |            |                   |                 |
| ** **                                                                                              | ** ** | **Three Months  Ended September 30,** | ** **      | **Nine Months  Ended September 30,** |             |
|                                                                                                         |            | **2005**                              | ** **      | **2004**                             |             | **2005**         | ** ** | **2004**          | ** **      |
| Net sales                                                                                               |            |  $                               | 2,620,854  |                                      |  $     | 1,682,917   |            |  $           | 6,308,354  |  |  $ | 3,928,708  |  |
| Cost of sales                                                                                           |            | 1,124,250                        |                 | 799,737                         |             | 2,443,142   |            | 1,564,049    |                 |
| Gross profit                                                                                            |            | 1,496,604                        |                 | 883,180                         |             | 3,865,212   |            | 2,364,659    |                 |
| Operating expenses:                                                                                     |            |                                       |                 |                                      |             |                  |            |                   |                 |
| Product and technology                                                                                  |            |                                       |                 |                                      |             |                  |            |                   |                 |
| development                                                                                             |            | 242,734                          |                 | 125,788                         |             | 595,589     |            | 300,637      |                 |
| Sales and marketing                                                                                     |            | 267,752                          |                 | 223,379                         |             | 846,863     |            | 530,878      |                 |
| General and administrative                                                                              |            | 638,851                          |                 | 333,559                         |             | 1,976,996   |            | 1,286,596    |                 |
| Depreciation and amortization                                                                           |            | 164,025                          |                 | 54,401                          |             | 329,914     |            | 149,043      |                 |
| Total operating expenses                                                                                |            | 1,313,362                        |                 | 737,127                         |             | 3,749,362   |            | 2,267,154    |                 |
| Income from operations                                                                                  |            | 183,242                          |                 | 146,053                         |             | 115,850     |            | 97,505       |                 |
|                                                                                                         |            |                                       |                 |                                      |             |                  |            |                   |                 |
| Interest expense                                                                                        |            | (822,980)                             |                 | (173,790)                            |             | (2,233,495)      |            | (448,617)         |                 |
| Loss before provision for                                                                               |            |                                       |                 |                                      |             |                  |            |                   |                 |
|                income  taxes | (639,738)  |                                       | (27,737)        |                                      | (2,117,645) |                  | (351,112)  |                   |
|                                                                                                         |            |                                       |                 |                                      |             |                  |            |                   |                 |
| Provision for income taxes                                                                              |            | 44,854                           |                 | -                               |             | 49,054      |            | 1,111   |                 |
| Net loss                                                                                                |            |  $                               | (684,592)       |                                      |  $     | (27,737)         |            |  $           | (2,166,699)     |  |  $ | (352,223) |  |
|                                                                                                         |            |                                       |                 |                                      |             |                  |            |                   |                 |
| Basic and diluted loss available to                                                                     |            |                                       |                 |                                      |             |                  |            |                   |                 |
| common stockholders per common                                                                          |            |                                       |                 |                                      |             |                  |            |                   |                 |
| share                                                                                                   |            |  $                               | (0.01)          |                                      |  $     | -           |            |  $           | (0.03)          |  |  $ | (0.01) |  |
|                                                                                                         |            |                                       |                 |                                      |             |                  |            |                   |                 |
| Weighted average shares outstanding -                                                                   |            |                                       |                 |                                      |             |                  |            |                   |                 |
|  basic and diluted                                                                                 |            | 94,345,283                       |                 | 35,911,544                      |             | 78,276,650  |            | 35,253,633   |                 |
|                                                                                                         |            |                                       |                 |                                      |             |                  |            |                   |                 |
| See accompanying notes to consolidated financial  statements.                                           |            |                                       |                 |                                      |             |                  |            |
|                                                                                                         |            |                                       |                 |                                      |             |                  |            |                   |                 |
|                                                                                                         |            |                                       |                 |                                      |             |                  |            |                   |                 |  |  |  |  |  |  |  |

----

| **VillageEDOCS and subsidiaries**                               |  |                 |               |                 |
|-----------------------------------------------------------------|--|-----------------|---------------|-----------------|
| **Consolidated Statements of Cash Flows**                       |  |                 |               |                 |
| **For the Nine Months Ended September 30, 2005 and 2004**       |  |                 |               |                 |
| **(Unaudited)**                                                 |  |                 |               |                 |
|                                                                 |  | **2005**        | ** **    | **2004**        |
| Cash Flows from Operating Activities:                           |  |                 |               |                 |
| Net loss                                                        |  |  $         | (2,166,699)   |                 |  $ | (352,223) |
| Adjustments to reconcile net  loss to net cash                  |  |                 |               |                 |
| provided by operating activities:                               |  |                 |               |                 |
| Depreciation and amortization                                   |  | 329,914    |               | 149,043    |
| Provision for doubtful accounts  receivable                     |  | 67,000     |               | -          |
| Estimated fair value of stock  options issued                   |  |                 |               |                 |
| to employees and non-employees  for services rendered           |  | -          |               | 5,310      |
| Common stock issued for  consulting services                    |  | 7,500      |               | -          |
| Interest expense in connection  with inducement                 |  | 434,572    |               | -          |
| Amortization of debt issue  costs                               |  | 39,000     |               |                 |
| Amortization of beneficial  conversion feature and              |  |                 |               |                 |
|    warrants issued with  convertible notes            |  | 1,626,234  |               | 114,946    |
| Accrued interest on convertible  notes                          |  | 91,870     |               | -          |
| Changes in operating assets and  liabilities, net of            |  |                 |               |                 |
| effects of acquisitions:                                        |  |                 |               |                 |
| Accounts receivable                                             |  | (575,669)       |               | (218,649)       |
| Inventories                                                     |  | (4,401)         |               | (7,723)         |
| Other current assets                                            |  | 49,832     |               | -          |
| Other assets                                                    |  | (26,052)        |               | (18,212)        |
| Accounts payable                                                |  | 2,592      |               | (54,976)        |
| Accrued expenses                                                |  | 273,218    |               | 509,867    |
| Deferred revenue                                                |  | 102,433    |               | -          |
| Net cash provided by operating  activities                      |  | 251,344    |               | 127,383    |
| Cash Flows from Investing Activities:                           |  |                 |               |                 |
| Purchases of property and  equipment                            |  | (10,000)        |               | (57,850)        |
| Additions to capitalized  software development                  |  | (69,047)        |               | -          |
| Cash paid for acquisition of  TBS, net of cash acquired         |  | -          |               | (1,429,369)     |
| Cash paid for acquisition of  Resolutions, net of cash acquired |  | (378,189)       |               | -          |
| Costs incurred for purchase of  TBS                             |  | -          |               | (136,029)       |
| Costs incurred for purchase of  Resolutions                     |  | (69,620)        |               | -          |
| Net cash used in investing  activities                          |  | (526,856)       |               | (1,623,248)     |
| Cash Flows from Financing Activities:                           |  |                 |               |                 |
| Proceeds from notes payable to  related parties                 |  | 20,000     |               | -          |
| Proceeds from convertible notes  payable, net of issuance       |  |                 |               |                 |
|  costs of $85,000                                          |  | 715,000    |               | -          |
| Proceeds from convertible notes  payable to related parties     |  | -          |               | 2,015,000  |
| Payments on capital lease  obligations                          |  | (4,963)         |               | (10,340)        |
| Principal payments on notes  payable                            |  | (3,455)         |               | (4,009)         |
| Principal payments on  convertible notes to related parties     |  | (200,000)       |               | -          |
| Payments on notes payable to  related parties                   |  | (70,000)        |               | -          |
| Proceeds from exercise of  warrants                             |  | -          |               | 240        |
| Net cash provided by financing  activities                      |  | 456,582    |               | 2,000,891  |
| Net change in cash                                              |  | 181,070    |               | 505,026    |
|                                                                 |  |                 |               |                 |
|                                                            |  |                 |               |                 |
| Cash, beginning of period                                       |  | 458,009    |               | 64,702     |
| Cash, end of period                                             |  |  $         | 639,079  |                 |  $ | 569,728  |
| Supplemental disclosure of cash flow information -              |  |                 |               |                 |
| Cash paid during the period  for:                               |  |                 |               |                 |
| Interest                                                        |  |  $         | 15,928   |                 |  $ | 28,471  |
| Income taxes                                                    |  |  $         | 34,254   |                 |  $ | 800  |
|                                                                 |  |                 |               |                 |

 

|                                                                       |  | 2005         |                 | 2004 |
|-----------------------------------------------------------------------|--|--------------|-----------------|------|
| Supplemental Schedule of Noncash Investing and Financing  Activities: |  |              |
|                                                                       |  |              |                 |      |
| Issuance of common stock as  acquisition cost                         |  |  $      | 332,640    |      |  $ | 35,200  |
| Issuance of notes payable in  acquisition                             |  |  $      | 200,000    |      |  $ | 2,100,000  |
| Goodwill and other intangibles  acquired in acquisition               |  |  $      | -          |      |  $ | 2,547,077  |
| Issuance of common stock as  finders fees                             |  |  $      | 95,769     |      |  $ | -  |
| Debt assumed in acquisition                                           |  |  $      | -          |      |  $ | 151,302  |
|                                                                       |  |              |                 |      |
| Issuance of preferred stock on  conversion of debt                    |  |  $      | 800,000    |      |  $ | -  |
| Issuance of common stock for no  consideration                        |  |  $      | 240        |      |  $ | -  |
| Issuance of common stock on  conversion of debt                       |  |              |                 |      |
| and accrued interest                                                  |  |  $      | 5,217,345  |      |  $ | -  |
| Estimated fair value of common  stock issued in connection            |  |              |                 |      |
| with acquisition                                                      |  |  $      | 12,257     |      |  $ | 44,000  |
| Estimated fair value of  warrants issued in connection                |  |              |                 |      |
| with acquisition                                                      |  |  $      | 2,205,000  |      |  $ | 44,000  |
| Estimated fair value of debt  discount in issuance of                 |  |              |                 |      |
| convertible note payable                                              |  |  $      | 1,142,935  |      |  $ | 542,167  |
|                                                                       |  |              |                 |      |
| See accompanying notes to consolidated financial  statements.         |  | *** *** | *** ***    |      |
|                                                                       |  |              |                 |      |  |  |  |

----

**VillageEDOCS**

**Notes to Unaudited Consolidated Financial Statements -September 30, 2005 and 2004**

** **

**1.          Management'sRepresentation**

The management of VillageEDOCS (the "Company") without audithas prepared the consolidated financial statements included herein.  Theaccompanying unaudited consolidated financial statements have been prepared inaccordance with accounting principles generally accepted in the United Statesof America for interim financial information.  Certain information and notedisclosures normally included in the consolidated financial statements preparedin accordance with accounting principles generally accepted in the UnitedStates of America have been omitted.  In the opinion of the management of theCompany, all adjustments considered necessary for fair presentation of the consolidatedfinancial statements have been included and were of a normal recurring nature,and the accompanying consolidated financial statements present fairly the consolidatedfinancial position as of September 30, 2005, and the results of operations forthe three and nine months ended September 30, 2005 and 2004.

It is suggested that these unaudited consolidated financialstatements be read in conjunction with the audited financial statements andnotes thereto for the year ended December 31, 2004, included in the Company'sAnnual Report on Form 10-KSB filed with the Securities and Exchange Commissionon March 31, 2005.  The interim results are not necessarily indicative of theresults for a full year.

** **

**2.          Background,Organization and Basis of Presentation**

VillageEDOCS was incorporated in 1995 in Delaware andreincorporated in California in 1997. The Company has historically operated an electronicdocument delivery service marketed to organizations throughout the UnitedStates and internationally.  On February 17, 2004, the Company acquiredTailored Business Systems, Inc. ("TBS").  TBS provides variousprogramming, processing and printing services to governmental entities,including installing software, hardware, printing and mailing of property taxforms.  On June 16, 2004, the holders of a majority of the voting capital stockof the Company voted to approve a Plan of Restructuring that included thereorganization of the Company's electronic document delivery business into awholly owned subsidiary of the Company.  In connection with the reorganization,the Company formed MessageVision, Inc. ("MVI") on October 25, 2004.  EffectiveApril 1, 2005, the Company acquired Phoenix Forms, Inc. dba Resolutions("PFI" or "Resolutions").  Resolutions provides productsfor document management, documentarchiving, document imaging, imaging software, document scanning, e-mail archiving,document imaging software, and electronic forms, document archiving, and e-mail archiving.  Theunaudited consolidated financial statements include the accounts of the Companyand those of MVI, TBS and Resolutions, its wholly owned subsidiaries, sinceOctober 25, 2004, February 17, 2004, and April 1, 2005, respectively.   Allsignificant inter-company transactions and balances have been eliminated inconsolidation.

 

**3.          GoingConcern**

The accompanying consolidated financial statements have beenprepared assuming that the Company will continue as a going concern. TheCompany has incurred significant losses since inception.  The Company's lossesare continuing and are expected to continue until such time as the Company isable to sufficiently expand its existing businesses or is able to consummatebusiness combination transactions with other businesses whose profits aresufficient to offset any ongoing losses from operating the holding company thatowns Resolutions, TBS and MVI.

** **

The Company's success is dependent upon numerous items,certain of which are the successful growth of revenues from its products andservices, its ability to obtain new customers in order to achieve levels ofrevenues adequate to support the Company's current and future cost structure,and its success in obtaining financing for equipment and operations, for whichthere is no assurance. Unanticipated problems, expenses, and delays arefrequently encountered in establishing and maintaining profitable operations. 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 Company to meet any of these conditions couldhave a materially adverse effect on the Company and may force the Company toreduce or curtail operations. No assurance can be given that the Company canachieve or maintain profitable operations.

The Company believes it will have adequate cash to sustainoperations until it achieves sustained profitability.  However, until theCompany has a history of maintaining revenue levels sufficient to support itsoperations and repay its working capital deficit, the Company may requireadditional financing. Sources of financing could include capital infusions,additional equity financing or debt offerings.  Although cash flows fromoperations have recently improved to a level sufficient to support operatingexpenses, should such cash flows decrease for any reason, management plans toobtain convertible debt and equity financing from existing stockholders andequity financing from new stockholders.    There can be no assurance thatfunding will be available on acceptable terms, if at all, or that such funds,if raised, would enable the Company to achieve or sustain profitableoperations.

These factors, among others, raise substantial doubt aboutthe Company's ability to continue as a going concern.  The consolidated financialstatements do not include any adjustments to reflect the possible futureeffects on the recoverability and classification of assets or theclassification of liabilities that might result from the outcome of theseuncertainties.

 

**4.           Summaryof Significant Accounting Policies**

Segments of an Enterprise andRelated Information 

TheCompany has adopted Statement of Financial Accounting Standards ("SFAS")No. 131, "*Disclosures about Segments of an Enterprise and RelatedInformation*." SFAS No. 131 requires the Company to report informationabout segments of its business in annual financial statements and requires itto report selected segment information in its quarterly reports issued to stockholders.SFAS No. 131 also requires entity-wide disclosures about the products andservices an entity provides, the material countries in which it holds assetsand reports revenues and its major customers. The Company's four reportablesegments are managed separately based on fundamental differences in theiroperations. The Company operates in the following four reportable segments (seeNote 10): 

> 
(a)  Electronic document deliveryservices. (b)  Government accounting products and services.(c)  Electronic forms.(d)  Holding company. 

TheCompany evaluates performance and allocates resources based upon operatingincome. The accounting policies of the reportable segments are the same asthose described in this summary of significant accounting policies.

Concentration of Credit Risk

TheCompany extends credit to its customers and performs ongoing credit evaluationsof such customers.  The Company does not obtain collateral to secure itsaccounts receivable.  The Company evaluates its accounts receivable on a regularbasis for collectibility and provides for an allowance for potential credit lossesas deemed necessary.  At September 30, 2005, the Company has recorded anallowance for doubtful accounts of $67,000.  No single customer accounted for morethan 10% of accounts receivable at September 30, 2005.  No single customeraccounted for more than 10% of total sales for the three and nine months ended September30, 2005 and 2004.   

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, inventories, long-livedassets, goodwill and other intangible assets, and valuation of stock options,warrants, common stock, and deferred tax assets.   Actual results could differfrom those estimates.

----

Revenue Recognition

TheCompany recognizes revenue in accordance with Staff Accounting Bulletin ("SAB")No. 101, "*Revenue Recognition in Financial Statements,*"as revised by SAB No. 104.  As such, the Company recognizes revenue whenpersuasive evidence of an arrangement exists, title transfer has occurred, orservices have been performed, the price is fixed or readily determinable andcollectibility is probable.  Sales are recorded net of sales discounts.

TheCompany has adopted Statement of Position ("SOP") 97-2, "*SoftwareRevenue Recognition*", as well as SOP 98-9, "*Modification ofSOP 97-2, Software Revenue Recognition with Respect to Certain Transactions*." The SOPs generally require revenue earned on software arrangements involvingmultiple elements to be allocated to each element based on the relative fairmarket values of each of the elements. The fair value of an element must bebased on vendor-specific objective evidence ("VSOE") of fair value. Softwarelicense revenue allocated to a software product is recognized upon delivery ofthe product, or deferred and recognized in future periods to the extent that anarrangement includes one or more elements that are to be delivered at a futuredate and for which VSOE has not been established.  Maintenance and supportrevenue is recognized ratably over the maintenance term.  First-yearmaintenance typically is sold with the related software license and renewed onan annual basis thereafter. Estimated fair values of ongoing maintenance andsupport obligations are based on separate sales of renewals to other customersor upon renewal rates quoted in the contracts. For such arrangements withmultiple obligations, the Company allocates revenue to each component of thearrangement based on the estimated fair value of the undelivered elements. Fairvalue of services, such as consulting or training, is based upon separate salesof these services. The Company at times may enter into multiple-customercontracts in which the Company allocates revenue based on the number ofspecified users at each customer, and recognizes revenue upon customeracceptance and satisfying the other applicable conditions of the abovedescribed accounting policy. 

Servicesrevenue is recognized as the service is performed assuming that sufficientevidence exists to estimate the fair value of the services.  Consultingand training services are billed based on contractual hourly rates and revenuesare recognized as the services are performed. Consulting services primarilyconsist of implementation services related to the installation of the Company'sproducts which do not require significant customization to or modification ofthe underlying software code. 

Significantmanagement judgments and estimates must be made in connection withdetermination of the revenue to be recognized in any accounting period. If theCompany made different judgments or utilized different estimates for anyperiod, material differences in the amount and timing of revenue recognizedcould result.

Risks andUncertainties

The Company operates incompetitive industries that are subject to intense competition, governmentregulation and rapid technological change.  The Company's operations aresubject to significant risks and uncertainties including financial,operational, technological, regulatory and other risks associated with anexpanding business, including the potential risk of business failure.

Loss per Share

Basic loss per share iscomputed by dividing loss available to common stockholders by the weightedaverage number of common shares assumed to be outstanding during the period ofcomputation. Diluted loss per share is computed similar to basic loss per shareexcept that the denominator is increased to include the number of additionalcommon shares that would have been outstanding if the potential shares had beenissued and if the additional common shares were dilutive.  All potentiallydilutive shares, 17,686,000 and 42,502,000 as of September 30, 2005 and 2004,respectively, have been excluded from diluted loss per share, as their effectwould be anti-dilutive for the periods then ended.

Inventories

Inventories consist primarily ofsupplies, forms and envelopes and are stated at the lower of cost (usingfirst-in, first-out method) or market.

Goodwill and Other IntangibleAssets

The Company has adopted SFAS No.142, "*Goodwill and Other Intangible Assets*."  Under SFASNo. 142, goodwill and other intangible assets with indefinite lives are nolonger subject to periodic amortization but are instead reviewed annually forimpairment, or more frequently if impairment indicators arise.  At September30, 2005, the Company's management believes there is no impairment of itsgoodwill.  There can be no assurance, however, that market conditions will notchange or demand for the Company's products or services will continue, whichcould result in impairment of goodwill in the future.  During the nine month periodended September 30, 2005, goodwill increased $2,984,443 related to theacquisitions of Resolutions and TBS (see Notes 5 and 7).

Identifiable assets and liabilities acquired in connection with businessacquisitions accounted for under the purchase method are recorded at theirrespective fair values.  The Company is amortizing the trade name andcustomer list of TBS over estimated useful lives of 5 and 10 years,respectively.  The Company is amortizing the customer contracts over anestimated useful life of 5 years, and is amortizing the software developmentcosts over 3 years. Deferred income taxes have been recorded to the extent ofdifferences between the fair value and the tax basis of the assets acquired andliabilities assumed.

Long-Lived Assets

In the event that facts andcircumstances indicate that equipment or other long-lived assets may beimpaired, an evaluation of recoverability would be performed.  If anevaluation is required, the estimated future discounted cash flows associatedwith the asset are compared to the asset's carrying amount to determine if animpairment charge is necessary.  The amount of long-lived assetimpairment, if any, is charged to operations in the period in which long-livedasset impairment is determined.  At September 30, 2005, managementbelieves there is no impairment of the long-lived assets.  There can be noassurance, however, that market conditions will not change or demand for theCompany's products or services will continue, which could result in impairmentof long-lived assets in the future.

Stock-Based Compensation

The Company accounts fornon-employee stock-based compensation under SFAS No. 123 "*Accounting ForStock-Based Compensation*."  SFAS No. 123 defines a fair value based methodof accounting for stock-based compensation.  However, SFAS No. 123 allows anentity to continue to measure compensation cost related to stock and stockoptions issued to employees using the intrinsic method of accounting prescribedby Accounting Principles Board Opinion No. 25 ("APB 25"), "*Accountingfor Stock Issued to Employees*." Under APB 25, compensation cost, if any, isrecognized over the respective vesting period based on the difference, on thedate of grant, between the fair value of the Company's common stock and thegrant price. Entities electing to remain with the accounting method of APB 25must make pro forma disclosures of net income and earnings per share, as if thefair value method of accounting defined in SFAS No. 123 had been applied.

In December 2004, the FinancialAccounting Standards Board ("FASB") issued SFAS No. 123 (revised 2004)("SFAS 123(R)"), "Share-Based Payment," to provide investors andother users of financial statements with more complete and neutral financialinformation by requiring that the compensation cost relating to share-basedpayment transactions be recognized in financial statements. That cost will bemeasured based on the fair value of the equity or liability instruments issued.SFAS 123(R) covers a wide range of share-based compensation arrangementsincluding share options, restricted share plans, performance-based awards,share appreciation rights, and employee share purchase plans. SFAS 123(R)replaces SFAS No. 123, and supersedes APB 25. SFAS No. 123, as originallyissued in 1995, established as preferable a fair-value-based method ofaccounting for share-based payment transactions with employees. However, thatStatement permitted entities the option of continuing to apply the guidance inAPB No. 25, as long as the footnotes to financial statements disclosed what netincome would have been had the preferable fair-value-based method been used.Small business issuers will be required to apply SFAS 123(R) as of the first interimor annual reporting period that begins after December 15, 2005. The Company isin the process of evaluating whether the adoption of SFAS 123(R) will have asignificant impact on the Company's overall results of operations or financialposition. 

At September 30, 2005, the Company has twostock-based employee compensation plans.  The Company accounts for those plansunder the recognition and measurement principles of APB 25, and relatedinterpretations (see Note 7).  During the three and nine months ended September30, 2005 and 2004, no stock-based employee compensation cost is reflected inthe accompanying unaudited consolidated 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.  Thefollowing table illustrates the effect on net loss and loss per share if theCompany had applied the fair value recognition provisions of SFAS No. 123 tostock-based employee compensation:

|  |                                                                                                                                          | Three Months Ended September  30, | Nine Months Ended September  30, |
|--|------------------------------------------------------------------------------------------------------------------------------------------|-----------------------------------|----------------------------------|
|  |                                                                                                                                          | 2005                              | 2004                             | 2005 | 2004 |
|  |                                                                                                                                          | ============                      | ===========                      | ============ | ============ |
|  | Net loss as reported                                                                                                                     |  $                           | (684,592)                        |  $ | (27,737) |  $ | (2,166,699) |  $ | (352,223) |
|  |                                                                                                                                          |                                   |                                  |  |  |
|  | Add:  Total stock-based employee compensation expense  under APB 25                                                                 |                                   |                                  |  |  |
|  | --                                                                                                                                  | --                           | --                          | --  |
|  |                                                                                                                                          |                                   |                                  |  |  |
|  | Deduct:  Total stock-based employee compensation expense  under fair value

based method for all awards, net of related tax effects |                                   |                                  |  |  |
|  |                                                                                                                                          |                                   |                                  |  |
|  |                                                                                                                                          |                                   |                                  |  |
|  | (294,000)                                                                                                                                | (76,986)                          | (400,000)                        | (375,964) |
|  |                                                                                                                                          | --------------------         | ------------------          | --------------------  | --------------------  |
|  |                                                                                                                                          |                                   |                                  |  |  |
|  | Pro forma net loss                                                                                                                       |  $                           | (978,592)                        |  $ | (104,723) |  $ | (2,566,699) |  $ | (728,187) |
|  |                                                                                                                                          | ============                      | ===========                      | ============ | ============ |
|  | Basic and diluted loss per share - as reported                                                                                           |                                   |                                  |  |  |
|  |  $                                                                                                                                  | (0.01)                            |  $                          | --   |  $ | (0.03) |  $ | (0.01) |
|  |                                                                                                                                          | ============                      | ===========                      | ============ | ============ |
|  | Basic and diluted loss per share - pro forma                                                                                             |                                   |                                  |  |  |
|  |  $                                                                                                                                  | (0.01)                            |  $                          | --   |  $ | (0.03) |  $ | (0.02) |
|  |                                                                                                                                          | ============                      | ===========                      | ============ | ============ |
|  |                                                                                                                                          |                                   |                                  |  |  |

Beneficial Conversion Feature 

The convertible feature ofconvertible notes provides for a rate of conversion that is below market value.Such feature is normally characterized as a "beneficial conversionfeature" ("BCF"). Pursuant to Emerging Issues Task Force IssueNo. 98-5 ("EITF 98-5"), "*Accounting For ConvertibleSecurities with Beneficial Conversion Features or Contingently AdjustableConversion Ratio*" and Emerging Issues Task Force Issue No.00-27,"*Application of EITF Issue No. 98-5 To Certain ConvertibleInstruments,*" the relative fair values of the BCFs have been recordedas a discount from the face amount of the respective debt instrument. TheCompany is amortizing the discount using the effective interest method throughmaturity of such instruments. During the period ended September 30, 2005, inconnection with the conversion of convertible promissory notes payable, theCompany recorded the corresponding unamortized debt discount related to the BCFas interest expense when the related instruments were converted into theCompany's common stock.

Advertising

The Company expenses alladvertising costs as incurred.  Advertising costs were $77,017 and $47,677 forthe nine months ended September 30, 2005 and 2004, respectively.

----

Product and Technology Development

Product and technology developmentexpense includes personnel costs relating to developing the features, contentand functionality of MVI's internet-enabled fax services and web site, TBS'sgovernment accounting software, and Resolution's electronic form software. Product and technology development costs are expensed as incurred.

Warranty Costs

The Company offers a one year and a90-day warranty period for customers after installation for certain servicesoffered by TBS.  Management has determined that warranty claims are notmaterial to the financial statements as of September 30, 2005.

**5.**            **Acquisitions**

TBS

On February 17, 2004, the Companypurchased 100% of the issued and outstanding capital stock of TBS from StephenA. Garner and James L. Campbell.

Resolutions

Effective April 1, 2005,VillageEDOCS purchased 100% of the issued and outstanding capital stock ofResolutions from its two shareholders, Alexander Riess and William Falcon.  Theacquisition closed on April 15, 2005.

VillageEDOCS purchased Resolutionswith two promissory notes in the aggregate amount of $200,000, payment in fullat closing of an existing third-party promissory note in the amount of$432,000, and warrants to purchase an aggregate of 10,000,000 shares ofVillageEDOCS' common stock at $0.15 per share.  The warrants were valued at$2,100,000 (estimated based on the Black Scholes option pricing model).

The warrants will vest at variousamounts during the third, twelfth, twenty-fourth, and thirty-sixth monthsfollowing the date of closing.

VillageEDOCS funded the requirementto pay the third-party promissory note from the proceeds of an $800,000convertible promissory note (see Note 6).

The terms of the purchase were theresult of arms-length negotiations.  Neither of the Resolutions shareholderswas previously affiliated with VillageEDOCS, although Resolutions has been acustomer for several years of the electronic document delivery service nowoperated by VillageEDOCS' subsidiary, MessageVision, Inc.

Resolutions is headquartered inSuwanee, GA, a suburb of Atlanta.  Resolutions provides products fordocument management, document archiving, document imaging, imaging software,document scanning, e-mail archiving, document imaging software, and electronicforms.   Resolutions solutions are intended to help companies manage the entirelife cycle of business critical information, whether it is to be printed,distributed, emailed, faxed, archived, imaged or just retrieved and viewed onscreen. 

Resolutions' suite of productsinclude: R-Forms, for electronic forms design presentation anddistribution;  R-Fax, an enterprise fax solution for production, desktop,and broadcast faxing;  R-Checks, a turnkey check printing solution; R-Output Manager, a report and multi-page document automation manager thatdelivers reports and electronic forms to recipients via print, email, fax,post-to-web or archive; and Redmap, a full function imaging and archivingsolution.  

In connection with the acquisitionof Resolutions, the Company incurred the following costs:

•       76,606 shares of common stock to an employee as a finder fee. The shares were valued at $12,257 (estimated fair value based on the closingprice of the Company's common stock on the date earned).

•       $22,120 in finders fees, paid to an employee in April 2005.

•       Warrants to purchase an aggregate of 550,000 warrants to theemployees noted above.  The warrants are exercisable at $0.15, vest throughApril 2008 and expire in 2015.  The warrants were valued at $105,000 (based onthe Black Scholes option pricing model).

•       $47,500 in other acquisition-related costs including, but notlimited to, expenses incurred for legal, accounting and travel.

The purchase price has beendetermined as follows:

|  | Cash                                            |  $                  | 432,000    |
|--|-------------------------------------------------|--------------------------|-----------------|
|  | Promissory notes                                | 200,000             |
|  | Warrants to purchase 10,000,000 shares at $0.15 |                          |
|  |    per share                     | 2,100,000           |
|  | Acquisition costs                               | 186,877             |
|  |                                                 | ------------------  |
|  |                                                 |  $                  | 2,918,877  |
|  |                                                 | ==========               |
|  |                                                 |                          |

----

The following represents anallocation of the purchase price over the fair value of theacquired assets and liabilities of Resolutions as of April 1, 2005, theeffective date of the acquisition:

|        | Cash                   |  $                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
|        | Property and equipment | 153,040                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
|   | Other                  | 29,943
Intangibles, net

719,982 

Accounts payable and accrued expenses

(1,137,444)

Notes payable

(30,000)

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

Net assets

267,074 

Goodwill and other intangible assets

2,651,803 

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

 $

2,918,877 

==========

This allocation is preliminary andmay be subject to change upon evaluation of the fair value of Resolutions'acquired assets and liabilities as of the acquisition date as well as thepotential identification of certain intangible assets.  The Company is in theprocess of analyzing the components of the intangible assets it acquired andwill determine the final purchase price allocation during 2005.  

From the date of the acquisition,the Company has reported Resolutions' results of operations as a new segment,electronic forms.  The goodwill from the acquisition of Resolutions has beenallocated entirely to the electronic forms segment.

The unaudited pro forma combinedhistorical results, as if Resolutions had been acquired January 1, 2004 areestimated as follows: 

Nine Months Ended

Nine Months Ended

September 30, 2005

September 30, 2004

Net sales

 $

6,743,741 

 $

  5,305,255 

Net loss

 $

(2,387,536)

 $

(174,127)

Weighted average common

shares outstanding:

Basic and diluted

78,276,650 

35,815,481 

Loss per share:

Basic and diluted

 $

(0.03)

 $

(0.00)

The unaudited pro forma informationhas been prepared for comparative purposes only and does not purport to beindicative of what would have occurred had the acquisition actually been madeat such date, nor is it necessarily indicative of future operating results.

** **

**6.           NotesPayable and Convertible Notes Payable to Related Parties**

Barron Partners, LP

On April 13, 2005, the Company issueda convertible note payable to Barron Partners, LP ("Barron") in theprincipal amount of $800,000 (the "Convertible Note") which wasconverted into 16,000,000 shares of the Company's Series A preferred stock onSeptember 30, 2005.

In connection with the ConvertibleNote, the Company issued Barron a warrant ("Warrant A") to purchaseup to 32,000,000 shares of its common stock at $0.10 per share (subject toadjustment, as defined).  Pursuant to the warrant agreement, the holder has theright to purchase preferred shares of the Company for a limited time, asdefined.  In addition, the Company issued Barron a warrant ("WarrantB") to purchase up to 8,000,000 shares of its common stock at $0.25 pershare (subject to adjustment, as defined).  Warrants A and B vested upon grantand are exercisable through April 2010.  The warrants contain certain cashlessexercise and anti-dilution provisions, as defined.

In connection with the issuance ofthe Convertible Note, the Company recorded a debt discount of $800,000,consisting of a BCF of $88,890 and the relative fair value of the warrants of$711,110.  The Company amortized the discount using the effective interestmethod through September 2005.  During the period ended September 30, 2005, theCompany had amortized the entire amount of the debt discount and charged$800,000 to interest expense.

The Company and Barron entered intoa Registration Rights Agreement pursuant to which the Company agreed to prepareand file with the Securities and Exchange Commission a registration statementcovering the resale of the securities underlying the convertible promissorynote and the warrants within 60 days of April 13, 2005.  The Company satisfiedthat requirement by filing a registration statement on Form SB-2 on June 13,2005.  The registration statement, as amended, was declared effective by theU.S. Securities and Exchange Commission on August 10, 2005.

The Note and both warrants includeprovisions prohibiting the holder from converting the Note or exercising awarrant if, after such conversion or exercise, the holder and its affiliateswould beneficially own more than 4.99% of the outstanding shares of Company'scommon stock.  This restriction (a) may be revoked upon sixty-one (61) daysprior notice from the holder to the Company and (b) shall not apply in theevent of a sale by the Company of substantially all of its assets, or a mergerinvolving the Company or an underwritten public offering of the Company'scommon stock.

C. Alan and Joan P. Williams

On February 10, 2005, the Companyreceived notice from C. Alan Williams and Joan P. Williams, a related party, oftheir intent to convert $3,682,609 in convertible secured promissory notespayable and accrued interest thereon to 40,332,669 shares of the Company'srestricted common stock.  Per the terms of the convertible secured promissorynotes, the conversion price with respect to $1,939,652 in principal andinterest was $0.07 per share.  The conversion price with respect to $853,091 inprincipal and interest was $0.1275 per common share, which was eighty-fivepercent of the average of the Company's common stock closing bid price on theOver-The-Counter Bulletin Board for the ten consecutive trading days prior toFebruary 10, 2005.  The conversion price with respect to $889,866 in principaland interest was $0.15 per share, which was the average of the Company's commonstock closing bid price on the Over-The-Counter Bulletin Board for the tenconsecutive trading days prior to February 10, 2005.

On February 17, 2004, the Companyborrowed $1,700,000 from C. Alan and Joan P. Williams and issued a convertiblepromissory note, bearing interest at 10 percent per annum.  The note andaccrued interest are due at the earlier of one of three events: 1) October 31,2007; 2) acquisition of controlling interest in the Company by a third party;or 3) the Company achieves equity financing of a minimum of $3,000,000. If the Company is acquired, the principal and accrued interest on the note areconvertible into shares of the Company's common stock at the lower of $2.50 pershare or the price paid per share by the acquirer.  In addition, theprincipal and accrued interest on the note are convertible into shares of theCompany's common stock at a conversion price equal to eighty five percent (85%)of average of the Company's common stock closing bid price on the OTCBB, NASDAQor other established securities exchange or market for the ten (10) consecutivetrading days prior to the date Mr. and Mrs. Williams deliver written notice oftheir conversion election to the Company.  As an incentive for Mr. andMrs. Williams to provide the loan, the Company agreed to issue them a warrantto purchase 5,000,000 shares of the Company's restricted common stock at $0.10per share exercisable until February 17, 2009.  In connection with theissuance of the note, the Company recorded a debt discount of $477,619,consisting of a BCF of $153,810 and the relative fair value of the warrant of$323,809.  The Company is amortizing the discount using the effectiveinterest method through October 31, 2007.  On February 10, 2005, $700,000in principal and $153,091 in accrued interest related to the note wereconverted into 6,690,913 shares of the Company's common stock.  EffectiveApril 14, 2005, pursuant to an amendment to the note, the conversion price wasfixed at $0.14 per share, which resulted in an additional debt discount of$241,427 due to the modification and repricing of the conversion price.

On June 30, 2005, the Companyaccepted notices from a group of 18 holders of an aggregate of $715,000 inconvertible secured promissory notes payable (the "Note Holders") of theirintent to convert the entire amount of outstanding principal on their notes toan aggregate of 7,150,000 shares of VillageEDOCS' restricted common stock at$0.10 per share.   The shares were issued on June 30, 2005.  The Note Holdershad previously purchased their notes from C. Alan and Joan P. Williams duringJune 2005.  The Company and the Note Holders subsequently executed agreementsto amend the terms of the notes to reduce the conversion price to $0.10 pershare from $0.14 per share subject to the notes being converted to common stockwithin 30 days of the date of the amendment.  The amendment to the conversionprice was recorded as an inducement, and accordingly, the Company recordedadditional interest expense of $306,429 at the time of conversion.  Inaddition, in connection with the repricing, the Company recorded additionaldebt discount of $75,881 related to BCF.

On June 30, 2005, in connectionwith the conversion of the notes, the Company issued an aggregate of 500,010shares of its restricted common stock to five individuals as finders fees.  The500,010 shares were valued at $0.15 per share (fair value on date of issuance)and recorded against additional paid in capital in accordance with the natureof the services provided.

On September 30, 2005, the Companyaccepted notices from a group of 7 holders of an aggregate of $220,000 inconvertible secured promissory notes payable (the "Note Holders") of theirintent to convert the entire amount of outstanding principal on their notes toan aggregate of 2,200,000 shares of VillageEDOCS' restricted common stock at$0.10 per share.   The shares were issued on September 30, 2005.  The NoteHolders had previously purchased their notes from C. Alan and Joan P. Williamsduring August and September 2005.  The Company and the Note Holderssubsequently executed agreements to amend the terms of the notes to reduce theconversion price to $0.10 per share from $0.14 per share subject to the notesbeing converted to common stock within 30 days of the date of the amendment. The amendment to the conversion price was recorded as an inducement, andaccordingly, the Company recorded additional interest expense of $128,143 atthe time of conversion.  In addition, in connection with the repricing, theCompany recorded additional debt discount of $25,127 related to BCF.

On September 30, 2005, inconnection with the conversion of the notes, the Company issued an aggregate of148,336 shares of its restricted common stock to five individuals as findersfees.  The 148,336 shares were valued at $0.15 per share (fair value on date ofissuance) and recorded against additional paid in capital in accordance withthe nature of the services provided.

During 2005, $826,234 of interestexpense was recognized in the accompanying consolidated statement of operationsin connection with amortization of the debt discount.  

Pursuant to the terms of theoriginal notes held by the Williams, the shares of common stock underlying thenotes were subject to piggyback registration rights.  The registration rightwas transferred to the Note Holders along with the conversion right when theypurchased the notes from the Williams.

At September 30, 2005, the amountowed by the Company to the Williams pursuant to the unpaid balance of the convertiblepromissory note payable was $65,000 in principal and $91,870 in unpaid interest.

James Townsend

On June 3, 2005, James Townsend, a holderof $779,736 in convertible secured promissory notes payable and accruedinterest thereon, exercised the right to convert the entire amount ofoutstanding principal and interest on his notes to 7,797,361 shares ofVillageEDOCS' restricted common stock at a price of $0.10 per share.  

James L. Campbell and Stephen A.Garner

In connection with the acquisitionof TBS, the Company issued a $300,000 convertible promissory note to Stephen A.Garner and a $300,000 convertible promissory note to James L. Campbell (the"TBS Notes").  Each of the TBS Notes bears interest at 5 percent perannum and is due and payable in three equal annual installments of $100,000,with the first installment paid in full during February 2005 and subsequentinstallments due on February 17, 2006 and February 17, 2007.  The TBS Notes aresecured by a Stock Pledge Agreement and a Security Agreement.  In addition,Messrs. Garner and Campbell have the right to convert the balance of unpaidprincipal and interest of the TBS Notes into shares of the Company's commonstock at the rate of 9.8 shares of Common Stock for each $1.00 of principal andinterest to be converted.

Alexander Riess and WilliamFalcon

In connection with the acquisitionof Resolutions, the Company issued promissory notes in the amount of $120,000and $80,000 to Alexander Riess and William Falcon, respectively.  The notes bearinterest at 5% per annum and are due in ten monthly installments, payment ofwhich is subject to certain conditions including availability of sufficientpositive cash flow from the operations of Resolutions following theacquisition.  As of September 30, 2004, the Company had paid $61,662 inprincipal and interest due pursuant to the promissory notes.

Interest Expense

Total interest expense recognizedon all the notes payable and convertible notes payable to related parties was $2,233,495and $448,617 during the nine months ended September 30, 2005 and 2004,respectively.  Total interest accrued and not paid on the notes payable and convertiblenotes payable to related parties as of September 30, 2005 totaled $91,870 andis included in the accompanying consolidated balance sheet.

**7.           Stockholders'Equity**

a.       Preferred Stock

On May 20, 2005, stockholdersholding shares representing 74% of the votes entitled to be cast at a meetingof the Company's stockholders consented in writing to a proposal to amend theCompany's articles of incorporation to create and establish a series of preferredstock of the Company in connection with a private placement of the Company's$800,000 convertible promissory note. The amendment authorized 48,000,000shares of Series A Convertible Preferred Stock, par value $0.001 ("SeriesA Preferred Stock").  Each share of Series A Preferred Stock shall beconvertible into one share of Common Stock.  Series A Preferred Stock willbe immediately convertible into Common Stock, however, the Company isprohibited from effecting any conversion of the Series A Preferred Stock, andthe holder shall not have the right to convert any portion of the Series APreferred Stock, to the extent that after giving effect to such conversion, theholder (together with the holder's affiliates) would beneficially own in excessof 4.99% of the number of shares of Common Stock outstanding immediately aftergiving effect to the conversion.  The foregoing restriction may be waived(a) upon sixty-one days prior notice from the holder to the Company and (b)shall not apply in the event of a sale of substantially all of the assets orsecurities of the Company, a merger involving the corporation or anunderwritten public offering of the Company's common stock.  No dividends shallbe payable with respect to the Series A Preferred Stock.  The Series APreferred Stock shall have no voting right, except with respect to changes inthe powers, preferences or rights of the Preferred Stock.   The liquidationpreference of the Series A Preferred Stock is equal to $0.05 per share (the"Liquidation Value").  Upon liquidation of the Company, holders of SeriesA Preferred Shares will be paid the Liquidation Value prior to distribution ofany amounts to holders of our Common Stock.  

On September 30, 2005, the Companyaccepted a notice from Barron Partners LP of its intent to convert the entireamount of an $800,000 convertible promissory note to 16,000,000 shares of theCompany's Series A Preferred Stock at $0.05 per share.  The shares were issuedon September 30, 2005.

b.       CommonStock 

During February 2005 and inconnection with the conversion of $3,682,609 in principal and accrued intereston secured promissory notes, the Company agreed to issue an aggregate of 40,332,669shares of its restricted common stock to C. Alan Williams and Joan P. Williams,a related party (see Note 6).

During February 2005 and inconnection with the acquisition of TBS, the Company agreed to issue 1,100,000shares of its restricted common stock to each of James L. Campbell and StephenA. Garner, pursuant to the acquisition agreement.  The shares were valued at$0.14 per share (the estimated fair value on the date that the shares wereearned) and recorded as additional consideration of the purchase.  

During February 2005 and inconnection with the acquisition of TBS, the Company agreed to issue 66,000shares of its restricted common stock to H. Jay Hill, who is an officer anddirector of the Company, as a finder's fee.  The shares were valued at $0.14per share (the estimated fair value on the date that the shares were earned)and recorded as additional consideration of the purchase.  

During February 2005 and inconnection with the acquisition of TBS, the Company agreed to issue 110,000shares of its restricted common stock to a non-affiliate pursuant to a finder'sfee agreement.  The shares were valued at $0.14 per share (the estimated fairvalue on the date that the shares were earned) and recorded as additionalconsideration of the purchase.  

On April 15, 2005 and in connectionwith the acquisition of Resolutions, the Company agreed to issue 76,606 sharesof restricted common stock to K. Mason Conner as a finder's fee.  The shareswere valued at $12,257 (estimated fair value based on the closing price of theCompany's common stock on the date earned) and recorded as additional considerationof the purchase.

On June 3, 2005, James Townsend, aholder of $779,736 in convertible secured promissory notes payable and accruedinterest thereon exercised the right to convert the entire amount ofoutstanding principal and interest on his notes to 7,797,361 shares ofVillageEDOCS' restricted common stock at a price of $0.10 per share.

On June 30, 2005, the Companyaccepted notices from a group of 18 holders of an aggregate of $715,000 of convertiblesecured promissory notes payable (the "Note Holders") of their intent toconvert the entire amount of outstanding principal on their notes to anaggregate of 7,150,000 shares of VillageEDOCS' restricted common stock at $0.10per share.   The shares were issued on June 30, 2005.  The Note Holders had previouslypurchased their notes from C. Alan and Joan P. Williams during June 2005.  TheCompany and the Note Holders subsequently executed agreements to amend theterms of the notes to reduce the conversion price to $0.10 per share from $0.14per share subject to the notes being converted to common stock within 30 daysof the date of the amendment.

On June 30, 2005 and in connectionwith the conversion of the notes, the Company issued an aggregate of 500,010shares of its restricted common stock to 5 individuals as finder's fees.  The500,010 shares were valued at $0.15 per share (fair value on date of issuance)and recorded against additional paid in capital in accordance with the natureof the services provided.

On June 30, 2005, the Companyissued 50,000 shares of common stock to a consultant for services.  The shareswere valued at $0.15 per share (fair value on date of issuance) and the Companyrecorded $7,500 of consulting expense in accordance with the nature of theservices provided.

On September 30, 2005, the Companyaccepted notices from a group of 7 holders of an aggregate of $220,000 inconvertible secured promissory notes payable (the "Note Holders") of theirintent to convert the entire amount of outstanding principal on their notes toan aggregate of 2,200,000 shares of VillageEDOCS' restricted common stock at$0.10 per share.   The shares were issued on September 30, 2005.  The NoteHolders had previously purchased their notes from C. Alan and Joan P. Williamsduring August and September 2005.  The Company and the Note Holderssubsequently executed agreements to amend the terms of the notes to reduce theconversion price to $0.10 per share from $0.14 per share subject to the notesbeing converted to common stock within 30 days of the date of the amendment.

On September 30, 2005 and inconnection with the conversion of the notes, the Company issued an aggregate of148,336 shares of its restricted common stock to five individuals as findersfees.  The 148,336 shares were valued at $0.14 per share (fair value on date ofissuance) and recorded against additional paid in capital in accordance withthe nature of the services provided.

Pursuant to the terms of theoriginal notes held by the Williams, the shares of common stock underlying thenotes were subject to piggyback registration rights.  The registration rightwas transferred to the Note Holders along with the conversion right when theypurchased the notes from the Williams.

The Company filed a Registration Statementon Form SB-2 on June 13, 2005.   On August 9, 2005, the Company filed AmendmentNo. 1 to its Registration Statement on Form SB-2.  The Registration Statement,as amended, was declared effective by the U.S. Securities and ExchangeCommission on August 10, 2005.  The selling shareholders named in theProspectus included therein are offering to sell up to 153,359,867 shares ofcommon stock including up to 21,758,650 shares of common stock of VillageEDOCSunderlying convertible promissory notes and warrants to purchase up to 47,000,000shares that were previously issued by us to the selling shareholders in privatetransactions.  The Company will not receive any proceeds from the conversion ofitsnotes or the resale of shares of its common stock. The Company will, however, receiveproceeds from the exercise of its common stock purchase warrants.

On May 20, 2005, stockholders holdingshares representing 74% of the votes entitled to be cast at a meeting of theCompany's stockholders consented in writing to a proposal to amend theCompany's articles of incorporation to increase the number of authorized sharesof the Company's Common Stock from 175,000,000 to 250,000,000, no stated parvalue per share.

 

c.       Stock Options

Effective January 30, 2002, theBoard of Directors of the Company adopted an equity incentive plan (the "2002Plan") that authorized the issuance of options to acquire up to 28,000,000shares of common stock, as amended, to employees and certain outsideconsultants.   On November 27, 2002, the stockholders of the Company approvedthe 2002 Plan and the number of shares reserved for issuance pursuant to the2002 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 exercise price of each option shall not be lessthan fair market value on the date the option is granted.

During the three months ended September30, 2005, the Company granted to its employees options to purchase 1,695,000 sharesof its common stock at $0.18 per share under the 2002 Plan.   Options topurchase 255,000 shares of the Company's common stock under the 2002 Plan werecancelled due to their expiration or the termination of employment.  Alloptions were issued above or at the fair market value of the Company's commonstock on the dates of grant and vest onvarious dates from the date of grant through September 2010.    

d.       Warrants

In connection with the ConvertibleNote, the Company issued Barron a warrant ("Warrant A") to purchaseup to 32,000,000 shares of its common stock at $0.10 per share (subject toadjustment, as defined).  Pursuant to the warrant agreement, the holder has theright to purchase preferred shares of the Company for a limited time, asdefined.  In addition, the Company issued Barron a warrant ("WarrantB") to purchase up to 8,000,000 shares of its common stock at $0.25 pershare (subject to adjustment, as defined) valued at $711,111 (see Note 6). Warrants A and B vested upon grant and are exercisable through April 2010.  Thewarrants contain certain cashless exercise and anti-dilution provisions, asdefined.

The Company and Barron entered intoa Registration Rights Agreement pursuant to which the Company agreed to prepareand file with the Securities and Exchange Commission a registration statementcovering the resale of the securities underlying the convertible promissorynote and the warrants within 60 days of April 13, 2005.  The Company satisfiedthat requirement by filing a registration statement on Form SB-2 on June 13,2005.  The registration statement, as amended, was declared effective by theU.S. Securities and Exchange Commission on August 10, 2005.

The Note and both warrants includeprovisions prohibiting the holder from converting the Note or exercising awarrant if, after such conversion or exercise, the holder and its affiliateswould beneficially own more than 4.99% of the outstanding shares of Companycommon stock.  This restriction (a) may be revoked upon sixty-one (61) daysprior notice from the holder to the Company and (b) shall not apply in theevent of a sale by the Company of substantially all of its assets, or a mergerinvolving the Company or an underwritten public offering of the Company'scommon stock.

On April 15, 2005 and in connectionwith the acquisition of PFI, the Company issued warrants to purchase anaggregate of 10,000,000 shares of VillageEDOCS' common stock at $0.15 pershare.  The warrants were valued at $2,100,000 (estimated based on the BlackScholes option pricing model) and included as consideration in the purchaseprice, and will vest at various amounts during the third, twelfth, twenty-fourth,and thirty-sixth months following the date of closing.

On April 15, 2005 and in connectionwith the acquisition of PFI, the Company agreed to issue warrants to purchasean aggregate of 200,000 and 350,000 shares of VillageEDOCS' common stock at$0.15 per share to K. Mason Conner and H. Jay Hill, respectively, as a finder'sfee.  Messrs. Conner and Hill are directors and executive officers of theCompany.  The warrants were valued at $105,000 (based on the Black Scholesoption pricing model) and included as consideration in the purchase price.

    

**8.           Lossper Share**

 

              Basicand diluted loss per common share is computed as follows:

Three Months Ended 

Nine Months Ended 

September 30,

September 30,

September 30,

September 30,

2005

2004

2005

2004

===========

===========

============

============

Numerator for basic and    diluted loss per     common share:

   Net loss available to            common stockholders

 $

(684,592)

 $

(27,737)

 $

(2,166,699)

 $

(352,223)

===========

===========

============

============

Denominator for basic   and diluted loss per    common share:

 Weighted average      common  shares      outstanding

94,345,283

35,911,544

78,276,650 

35,253,633 

===========

===========

============

============

Net loss per common     share available to    common stockholders

 $

(0.01) 

 $

 --  

 $

(0.03) 

 $

(0.01) 

===========

===========

============

============

**9.           Commitmentsand Contingencies**

Leases

The Company leases certain property and equipmentunder operating lease agreements (including a related party lease - see Note 11)which expire on various dates through 2009 and provide for monthly leasepayments ranging from $297 to $6,200. 

Litigation

The Company is, from time to time, involved invarious legal and other proceedings that arise in the ordinary course ofoperating its business. In the opinion of management, the amount of ultimateliability, if any, with respect to these actions will not materially affect thefinancial position or results of operations of the Company. 

Consulting and Employee Agreements

The Company has entered into a variety ofconsulting and employee agreements for services to be provided to the Companyin the ordinary course of business.  These agreements call for minimum salarylevels and/or option grants and/or common share issuances and various paymentsupon performance of services and/or termination of the agreements (except forcause).

Indemnities and Guarantees

During the normal course of business, the Companyhas made certain indemnities and guarantees under which it may be required tomake payments in relation to certain transactions.  The Company indemnifies itsdirectors, officers, employees and agents to the maximum extent permitted underthe laws of the State of California and the State of Georgia.  Theseindemnities include certain agreements with the Company's officers under whichthe Company may be required to indemnify such person for liabilities arisingout of their employment relationship.  In connection with its facility leases,the Company has indemnified its lessors for certain claims arising from the useof the facilities.  In connection with the Company's acquisition of TBS, theparties have agreed to indemnify each other from claims relating to theacquisition agreement to a maximum of $1,500,000 except in the event of fraud,willful misconduct, or breaches of certain representations and warrantiescontained in the agreement.  In connection with the Company's acquisition of Resolutions,the parties have agreed to indemnify each other from claims relating to theacquisition agreement in excess of $10,000 except in the event of fraud,willful misconduct, or breaches of certain representations and warrantiescontained in the agreement.  The duration of these indemnities and guaranteesvaries and, in certain cases, is indefinite.  The majority of these indemnitiesand guarantees do not provide for any limitation of the maximum potentialfuture payments the Company could be obligated to make.  Historically, theCompany has not been obligated to make significant payments for theseobligations and no liabilities have been recorded for these indemnities andguarantees in the accompanying consolidated balance sheet.

**10.           SegmentReporting**

The Company's operationsare classified into four principal reportable segments that provide differentproducts or services.  Separate management of each segment is required becauseeach business unit is subject to different marketing, production, andtechnology strategies.  The Company operates in the following four reportablesegments: 

(a)  Electronic document delivery services(b)  Government accounting products and services(c)  Electronic forms(d)  Corporate

The Company evaluatesperformance and allocates resources based upon operating income.  Theaccounting policies of the reportable segments are the same as those describedin the summary of accounting policies.  Inter-segment sales are eliminated uponconsolidation.

The following tablesummarizes segment asset and operating balances by reportable segment, has beenprepared in accordance with the internal accounting policies, and may not bepresented in accordance with generally accepted accounting principles:

Quarter ended / As  of

Quarter ended / As  of

Nine months ended / As  of
  (2)
Nine months ended / As  of

(1)

September 30, 2005

September 30, 2004

September 30, 2005

September 30, 2004

 

Net revenue from external customers:

Electronic document delivery services

 $

777,684 

 $

708,027 

 $

2,360,798 

 $

1,988,410 

Government accounting products and    services

1,220,271 

974,890 

2,593,328 

1,940,298 

Electronic forms

622,899 

- 

1,354,228 

- 

Corporate

- 

- 

- 

- 

Total net revenue from external    customers:

 $

2,620,854 

 $

1,682,917 

 $

6,308,354 

 $

3,928,708 

Operating income:

Electronic document delivery services

 $

252,871 

 $

117,062 

 $

575,386 

 $

201,767 

Government accounting products and    services

116,428 

158,830 

(47,857)

315,526 

Electronic forms

49,330 

- 

242,610 

- 

Corporate

(235,387)

(129,839)

(654,289)

(419,788)

Total operating income:

 $

183,242 

 $

146,053 

 $

115,850 

 $

97,505 

Depreciation and amortization

Electronic document delivery services

 $

5,637 

 $

32,215 

 $

25,234 

 $

93,611 

Government accounting products and    services

37,186 

22,186 

111,559 

55,432 

Electronic forms

  121,202 

- 

  193,121 

- 

Corporate

- 

- 

- 

- 

Total depreciation and  amortization:

 $

  164,025 

 $

54,401 

 $

  329,914 

 $

149,043 

Interest expense:

Electronic document delivery services

119 

 $

66,587 

 $

538 

 $

259,888 

Government accounting products and    services

- 

3,280 

933 

6,713 

Electronic forms

- 

- 

- 

- 

Corporate

822,861 

103,923 

2,232,024 

182,016 

Total interest expense:

 $

822,980 

 $

173,790 

 $

2,233,495 

 $

448,617 

Net income (loss):

Electronic document delivery services

 $

252,160 

 $

49,675 

 $

574,181 

 $

(58,921)

Government accounting products and    services

76,574 

156,350 

(88,644)

308,502 

Electronic forms

44,197 

- 

237,477 

- 

Corporate

(1,057,523)

(233,762)

(2,889,713)

(601,804)

Total net loss:

 $

(684,592)

 $

(27,737)

 $

(2,166,699)

 $

(352,223)

Continued.

Quarter ended / As  of

Quarter ended / As  of

Nine months ended / As  of

Nine months ended / As  of

September 30 2005

September 30, 2004

September 30 2005

September 30, 2004

Electronic document delivery services

 $

744,901 
      
 $

744,901 
      
Government accounting products and    services

3,840,513 
   
3,840,513 
   
Electronic forms

4,234,792 
   
4,234,792 
   
Corporate

225,531 
   
225,531 
   
Total identifiable assets:

 $

9,045,737 
      
 $

9,045,737 
      
Capital expenditures:

Electronic document delivery services

 $

14,160 

 $

25,025 

 $

29,850 

 $

51,741 

Government accounting products and    services

- 

- 

23,426 

6,109 

Electronic forms

1,957 

- 

9,998 

- 

Corporate

- 

- 

- 

- 

Total capital expenditures:

 $

16,117 

 $

25,025 

 $

63,274 

 $

57,850 

(1)   2004 period results  and balances for the Government accounting products and services segment are  reported as of and for the period from February 17, 2004 (date of acquisition  of TBS) through September 30, 2004.

(2)   2005 period results  and balances for the Electronic forms segment are reported as of and for the  period from April 1, 2005 (date of acquisition of Resolutions) through September  30, 2005.

 

** **

 

** **

**11.           RelatedParty Transactions**

The Company has borrowedsignificantly from related parties, issued a significant number of options andwarrants to related parties, and issued a significant number of shares of itscommon stock to related parties upon conversion of convertible promissory notespayable as described more fully in Notes 6 and 7.  

TBS has a related partyoperating lease with Perimeter Center Partners for the rental of the land andbuilding occupied by TBS.  The lease commenced on February 1, 2004 and has aterm of five years, with monthly payments of $6,200.  The Company has executeda Guaranty with respect to the lease.  Perimeter Center Partners is owned byStephen A. Garner and James L. Campbell, who are significant employees of theCompany and the former owners of TBS.

During February 2005 and inconnection with the acquisition of TBS, the Company agreed to issue 1,100,000 sharesof its restricted common stock to each of James L. Campbell and Stephen A.Garner pursuant to the acquisition agreement (see Note 7).

During February 2005 and inconnection with the acquisition of TBS, the Company agreed to issue 66,000shares of its restricted common stock to H. Jay Hill, who is an officer anddirector of the Company, pursuant to Mr. Hill's employment agreement (see Note7). 

On April 15, 2005 and inconnection with the acquisition of PFI, the Company issued warrants to purchasean aggregate of 10,000,000 shares of VillageEDOCS' common stock at $0.15 pershare.  The warrants were valued at $2,100,000 (estimated based on the BlackScholes option pricing model) and will vest at various amounts during thethird, twelfth, twenty-fourth, and thirty-sixth months following the date ofclosing.

On April 15, 2005 and inconnection with the acquisition of PFI, the Company agreed to issue warrants topurchase an aggregate of 200,000 and 350,000 shares of VillageEDOCS' commonstock at $0.15 per share to K. Mason Conner and H. Jay Hill, respectively, as afinder's fee.  Messrs. Conner and Hill are directors and executive officers ofthe Company.  The warrants were valued at $105,000 (based on the Black Scholesoption pricing model).

On April 15, 2005 and inconnection with the acquisition of Resolutions, the Company agreed to issue76,606 shares of restricted common stock to K. Mason Conner as a finder's fee. The shares were valued at $12,257 (estimated fair value based on the closingprice of the Company's common stock on the date earned).

** **

**12.           SubsequentEvents**

On October 21, 2005, the Companyaccepted a notice from Barron Partners LP of its intent to convert 2,500,000shares of the Company's Series A Preferred Stock into 2,500,000 shares of theCompany's common stock.  The shares of common stock were issued on October 24,2005.

**ITEM 2 - MANAGEMENT'SDISCUSSION AND ANALYSIS OR PLAN OF OPERATIONS**

 

**FORWARD-LOOKING INFORMATION**

*This QuarterlyReport on Form 10-QSB includes forward-looking statements within the meaning ofSection 21E of the Securities Exchange Act of 1934, as amended. All statementsthat do not directly and exclusively relate to historical facts constituteforward-looking statements within the meaning of the Private SecuritiesLitigation Reform Act of 1995.  These statements are based on our plans,intentions, expectation, and belief and are subject to certain risks anduncertainties that could cause actual results to differ materially from thoseprojected or expressed herein. The words "anticipate,""believe," "expect," "plan," "intend,""seek," "estimate," "project," "will,""could," "may," and similar expressions are intended toidentify forward-looking statements. These statements include, among others,information regarding future operations, future capital expenditures, andfuture net cash flow. Such statements reflect the Company's current views withrespect to future events and financial performance and involves risks anduncertainties, including, without limitation, general economic and businessconditions, changes in foreign, political, social and economic conditions,regulatory initiatives and compliance with governmental regulations, theability to achieve further market penetration and additional customers, andvarious other matters, many of which are beyond the Company's control,including, without limitation, the risks described under the caption"Factors That May Affect Future Results" in Item 6 of the Company'sAnnual Report on Form 10-KSB filed with the Securities and Exchange Commissionon March 31, 2005. Our future results and stockholder values may differmaterially from those expressed in these forward- looking statements. Many ofthe factors that will determine these results and values are beyond our abilityto control or predict. Investors are cautioned not to put undue reliance on anyforward-looking statements. For these statements, we claim the protection ofthe safe harbor for forward-looking statements contained in Section 21E of theExchange Act.*

** WEBSITE ACCESS TO REPORTS**

Our principal executive offices are currently located at14471 Chambers Road, Suite #105, Tustin, CA  92780.  The Company's Internetwebsite address is www.villageedocs.com.  The Company's annual reports on Form10-KSB, quarterly reports on Form 10-QSB, and current reports of Form 8-K, andall amendments thereto, are available free of charge on the Company's websiteas soon as reasonably practical after such reports are electronically filedwith, or furnished to, the U.S. Securities and Exchange Commission.

**GENERAL OVERVIEW**

The following discussion and analysis of our financial condition andresults of operations should be read in conjunction with the unauditedconsolidated balance sheet as of September 30, 2005, and the unauditedconsolidated statements of operations for the three and nine months ended September30, 2005 and 2004, the unaudited consolidated statements of cash flows for thenine months ended September 30, 2005 and 2004, and the related notes thereto aswell as the audited financial statements of the Company for the years endedDecember 31, 2004 and 2003, included in the Company's Annual Report on Form10-KSB filed with the Securities and Exchange Commission on March 31, 2005. This discussion contains forward-looking statements based upon currentexpectations that involve risks and uncertainties, such as our plans,objectives, expectations and intentions.

The Company cautions readers that important facts and factors describedin this Management's Discussion and Analysis of Financial Condition and Resultsor Plan of Operations and elsewhere in this document sometimes have affected,and in the future could affect, the Company's actual results, and could causethe Company's actual results during  the remainder of 2005 and beyond to differmaterially from those expressed in any forward-looking statements made by, oron behalf of, the Company. 

As reported in the Report of Independent Registered PublicAccounting Firm on our December 31, 2004 consolidated financial statements, theCompany has suffered recurring losses from operations, and has a workingcapital deficit that raises substantial doubt about its ability to continue asa going concern. 

On February 17, 2004, the Company acquired TBS.  The results of TBS forthe periods ended September 30, 2005 are compared with the results of TBS forthe period from February 17, 2004 through September 30, 2004.  On April 1,2005, the Company acquired Resolutions.  Accordingly, management believes thatthe following presentation of comparative results of operations, whilerequired, may not be meaningful since the data for the 2004 periods presentonly the portion of TBS' operating results reported from the date ofacquisition and do not present any data for Resolutions since we did not ownthem during 2004.  In addition, the data for the 2005 periods include theresults of Resolutions from April 1, 2005.  This acquisition has caused, and isexpected to cause, the results of the Company to vary significantly from thosepreviously reported during 2005 and 2004.

On April 13, 2005, the Company obtained $800,000 in cashfrom Barron Partners, LP ("Barron") and issued a convertible notepayable along with stock purchase warrants.   See *Capital Resources* and *RecentDevelopments* below for additional information.

To fund the Company's planned expansion, management isactively seeking additional financing by issuing equity or a combination ofequity and debt financing from new shareholders and/or lenders in 2005 or 2006.There can be no assurance that funding will be available on acceptable terms,if at all, or that such funds, if raised, would enable the Company to maintainprofitable operations or complete additional acquisitions. 

In the event the Company does not succeed in obtainingadditional planned financings during 2005, the Company believes it will be ableto generate adequate cash to sustain operations at current levels for theremainder of 2005.

**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 consolidated balance sheet.  We believe that there areseveral accounting policies that are critical to an understanding of ourhistorical and future performance as these policies affect the reported amountsof revenues, expenses, and significant estimates and judgments applied bymanagement.  While there are a number of accounting policies, methods andestimates affecting our consolidated financial statements, areas that areparticularly significant include revenue recognition, stock-based compensation,and goodwill and long-lived assets.  In addition, please refer to Note 4 to theaccompanying consolidated financial statements for further discussion of oursignificant accounting policies.

**Revenue Recognition**.  The Company recognizesrevenue in accordance with Staff Accounting Bulletin ("SAB") No. 101,"*Revenue Recognition in Financial Statements*", as revised bySAB No. 104.  As such, the Company recognizes revenue when persuasive evidenceof an arrangement exists, title transfer has occurred, or the services havebeen performed, the price is fixed or readily determinable and collectibilityis probable.  Sales are recorded net of sales discounts.  

The Company has adopted Statement of Position ("SOP") 97-2,"*Software Revenue Recognition*," as well as SOP 98-9, "*Modificationof SOP 97-2, Software Revenue Recognition with Respect to Certain Transactions*." The SOPs generally require revenue earned on software arrangements involvingmultiple elements to be allocated to each element based on the relative fairmarket values of each of the elements. The fair value of an element must bebased on vendor-specific objective evidence ("VSOE") of fair value. Softwarelicense revenue allocated to a software product is recognized upon delivery ofthe product, or deferred and recognized in future periods to the extent that anarrangement includes one or more elements that are to be delivered at a futuredate and for which VSOE has not been established.  Maintenance and supportrevenue is recognized ratably over the maintenance term.  First-yearmaintenance typically is sold with the related software license and renewed onan annual basis thereafter. Estimated fair values of ongoing maintenance andsupport obligations are based on separate sales of renewals to other customersor upon renewal rates quoted in the contracts. For such arrangements withmultiple obligations, the Company allocates revenue to each component of thearrangement based on the estimated fair value of the undelivered elements. Fairvalue of services, such as consulting or training, is based upon separate salesof these services. The Company at times may enter into multiple-customercontracts in which the Company allocates revenue based on the number ofspecified users at each customer, and recognizes revenue upon customeracceptance and satisfying the other applicable conditions of the abovedescribed accounting policy. 

Services revenue is recognized as the service is performedassuming that sufficient evidence exists to estimate the fair value of theservices.  Consulting and training services are billed based oncontractual hourly rates and revenues are recognized as the services areperformed. Consulting services primarily consist of implementation servicesrelated to the installation of the Company's products which do not requiresignificant customization to or modification of the underlying software code. 

Significant management judgments and estimates must be madein connection with determination of the revenue to be recognized in any accountingperiod. If the Company made different judgments or utilized different estimatesfor any period, material differences in the amount and timing of revenuerecognized could result. 

**Stock-Based Compensation**.  The Companyaccounts for non-employee stock-based compensation under Statement of FinancialAccounting Standards "SFAS" No. 123, "*Accounting For Stock-BasedCompensation*."  SFAS No. 123 defines a fair value based method ofaccounting for stock-based compensation.  However, SFAS No. 123 allows anentity to continue to measure compensation cost related to stock and stockoptions issued to employees using the intrinsic method of accounting prescribedby Accounting Principles Board Opinion "APB" No. 25, as amended,"*Accounting for Stock Issued to Employees*." Under APB No. 25,compensation cost, if any, is recognized over the respective vesting periodbased on the difference, on the date of grant, between the fair value of theCompany's common stock and the grant price. Entities electing to remain withthe accounting method of APB No. 25 must make pro forma disclosures of netincome and earnings per share, as if the fair value method of accountingdefined in SFAS No. 123 had been applied. The Company has elected to accountfor its stock-based compensation to employees under APB No. 25.

In December 2004, the Financial Accounting Standards Board "FASB"issued SFAS No. 123 (revised 2004) ("SFAS 123(R)"), "*Share-BasedPayment,*" to provide investors and other users of financial statementswith more complete and neutral financial information by requiring that thecompensation cost relating to share-based payment transactions be recognized infinancial statements. That cost will be measured based on the fair value of theequity or liability instruments issued. SFAS 123(R) covers a wide range ofshare-based compensation arrangements including share options, restricted shareplans, performance-based awards, share appreciation rights, and employee sharepurchase plans. SFAS 123(R) replaces SFAS No. 123, and supersedes APB 25. SFASNo. 123, as originally issued in 1995, established as preferable afair-value-based method of accounting for share-based payment transactions withemployees. However, that Statement permitted entities the option of continuingto apply the guidance in APB No. 25, as long as the footnotes to financialstatements disclosed what net income would have been had the preferablefair-value-based method been used. Small business issuers will be required toapply SFAS 123(R) as of the first interim or annual reporting period thatbegins after December 15, 2005. The Company is in the process of evaluatingwhether the adoption of SFAS 123(R) will have a significant impact on theCompany's overall results of operations or financial position. 

**Goodwill and Other Intangible Assets**. The Company has adopted SFAS No. 142 "*Goodwill and Other IntangibleAssets.*"  Under SFAS No. 142, goodwill and other intangibleassets with indefinite lives are no longer subject to periodic amortization butare instead reviewed annually for impairment, or more frequently if impairmentindicators arise.

Identifiable assets and liabilities acquired in connectionwith business acquisitions accounted for under the purchase method are recordedat their respective fair values.  Deferred income taxes have been recordedto the extent of differences between the fair value and the tax basis of theassets acquired and liabilities assumed.

**Long-Lived Assets**.  The Company's managementassesses the recoverability of its long-lived assets by determining whether thedepreciation and amortization of long-lived assets over their remaining livescan be recovered through projected undiscounted future cash flows.  Theamount of long-lived asset impairment, if any, is measured based on fair valueand is charged to operations in the period in which long-lived asset impairmentis determined by management. 

**Beneficial Conversion Feature**.  Theconvertible feature of certain of our convertible notes provides for a rate ofconversion that is below market value. Such feature is normally characterizedas a "beneficial conversion feature" ("BCF"). Pursuant toEmerging Issues Task Force Issue No. 98-5 ("EITF 98-5"), "*AccountingFor Convertible Securities with Beneficial Conversion Features or ContingentlyAdjustable Conversion Ratio*" and Emerging Issues Task Force Issue No.00-27,"*Application of EITF Issue No. 98-5 To Certain ConvertibleInstruments,*" the relative fair values of the BCFs have been recordedas a discount from the face amount of the respective debt instrument. TheCompany is amortizing the discount using the effective interest method throughmaturity of such instruments. The Company will record the correspondingunamortized debt discount related to the BCF and warrants as interest expensewhen the related instrument is converted into the Company's common stock.
****
**RESULTS OF OPERATIONS**

**Three Months Ended September 30, 2005 Compared to Three Months Ended September30, 2004**

**Net Sales**

Net sales for the three months ended September30, 2005 were $2,620,854, a 56% increase over net sales for the prior yearquarter of $1,682,917.  The increase of $937,937 in the 2005 quarter resultedfrom an increase of $69,657 (10%) in revenue from MVI as well as an increase of$245,381 (25%) in revenue of TBS and the addition of $622,899 in sales fromResolutions.

**Cost of Sales**

Cost of sales for the three months ended September 30, 2005were $1,124,250 as compared to the $799,737 reported for the three months endedSeptember 30, 2004.  The overall increase in the 2005 quarter of $324,513 resultedfrom a decrease of $31,184 from MVI, an increase of $71,522 from TBS, and theaddition of $284,175 from Resolutions.  Total cost of sales during the 2005quarter represented 43% of net sales.  Cost of sales for MVI during the 2005quarter represented 25% of net sales as compared with 32% of net sales in the 2004quarter.  Cost of sales for TBS during the 2005 quarter represented 53% of net salesas compared with 59% of net sales in the 2004 quarter.  Cost of sales forResolutions during the 2005 quarter represented 23% of net sales.

**Gross Profit**

Gross profit for the three months ended September 30, 2005increased 69% to $1,496,604 as compared to $883,180 for the prior yearquarter.  The increase in the 2005 quarter of $613,424 resulted from anincrease of $100,841 from MVI, an increase of $173,859 from TBS, and theaddition of $338,742 from Resolutions.  Gross profit margin for the 2005quarter was 57% as compared to 52% for the 2004 quarter.

**Operating Expenses**

Operating expenses for the three months ended September 30,2005 increased by 78% to $1,313,362 from the $737,127 reported in the threemonths ended September 30, 2004.  Of the total increase of $576,235, $105,548and $216,261 are attributable to increases in operating expenses of corporate andTBS, respectively.  These increases were offset by a decrease of $34,968 from MVI.  In addition, Resolutions incurred $289,394 of operating expenses duringthe quarter.  

During the three months ended September 30, 2005, corporateincurred $235,387 in operating expenses, an increase of $105,548 from the $129,839reported in the 2004 quarter as a result of increased compensation costs andlegal and accounting expenses.

During the three months ended September 30, 2005, MVIincurred $326,576 in operating expenses, a decrease of 10% from the $361,544reported in the 2004 quarter.  Product and technology development increased $3,480to $89,317 from the $85,837 reported in the prior year quarter as a result ofcompensation expenses.  Sales and marketing decreased by $14,593 to $140,738from the $155,331 reported in the prior year quarter as a result of staff restructuring. General and administrative increased by $2,722 to $90,883 from the $88,161reported in the prior year quarter which reflected only minor incrementalincreases in administrative costs.  Depreciation and amortization expense decreased$26,577 as a result of an increase in fully depreciated computer equipment.

During the three months ended September 30, 2005, TBSincurred $462,005 in operating expenses, an increase of 88% as compared to the$245,744 reported in the 2004 quarter.  Product and technology development increased$1,835 to $14,751 as compared to $12,916 reported in the 2004 quarter due tocompensation expenses.  Sales and marketing increased $4,624 to $42,672 fromthe $38,048 reported in the 2004 quarter.  General and administrative increased$194,802 to $367,396 from the $172,594 reported in the 2004 quarter, as aresult of additional compensation, travel, rent, and insurance.  Depreciationand amortization expenses increased to $37,186 from the $22,186 reported in the2004 quarter due to amortization of intangible assets identified during thefirst quarter of 2005.

During the three months ended September 30, 2005,Resolutions incurred $289,394 in operating expenses.  Sales and marketing, productand technology, general and administrative, and depreciation and amortizationexpenses were $36,144, $95,119, $36,930, and $121,201 respectively.

**Operating Income**

As a result of the foregoing, the Company reported anoperating income for the three months ended September 30, 2005 of $183,242,compared to an operating income of $146,053 for the three months ended September30, 2004.  The overall operating income in the 2005 quarter was comprised of anoperating loss of $235,387 from corporate, offset by operating incomes from MVI,TBS, and Resolutions of $252,871, $116,428, and $49,330 respectively.  Theoverall operating income in the 2004 quarter was comprised of operating incomeof $117,062 and $158,830 from MVI and TBS, respectively, offset by an operatingloss from corporate of $129,839.

**Interest Expense**

Interest expense for the quarter ended September 30, 2005 increasedby 373% to $822,980 from the $173,790 reported in the prior year quarter. Although interest charges incurred pursuant to the terms of convertiblepromissory notes decreased significantly as a result of the conversion toequity of approximately $5 million in debt (see "Liquidity" below)during 2005, these decreases were offset by $683,626 in charges related to thebeneficial conversion feature and the relative fair value of warrantsassociated with borrowings from current and prior years and the conversion toequity thereof.   

**Net Loss**

Net loss for the three months ended September 30, 2005 was $684,592,or $0.01 per share, compared to a net loss of $27,737, or $0.00 per share forthe three months ended September 30, 2004 on weighted average shares of 94,345,283and 35,911,544, respectively.  The overall net loss in the 2005 quarter wascomprised of net income of $252,160, $76,574 and $44,197 from MVI, TBS, andResolutions, respectively, as offset by a net loss from corporate of $1,057,523. The overall net loss in the 2004 quarter was comprised of a net loss of $233,762from corporate, offset by net income from TBS and MVI of $156,350 and $49,675,respectively.** **

 

**Nine Months Ended September 30, 2005 Compared to NineMonths Ended September 30, 2004**

**Net Sales**

Net sales for the nine months ended September 30, 2005 were$6,308,354, a 61% increase over net sales for the prior year period of $3,928,708. The increase of $2,379,646 in the 2005 quarter resulted from an increase of $372,388in revenue from MVI (which resulted from increased sales to existing clients)as well as an increase of $653,030 in revenue of TBS (which resulted fromreporting a full nine months of revenue from TBS in the 2005 period as comparedwith approximately seven and one-half months in the 2004 period).  In addition,the Company reported $1,354,228 in revenue from Resolutions.

**Cost of Sales**

Cost of sales for the nine months ended September 30, 2005were $2,443,142 as compared to the $1,564,049 reported for the nine monthsended September 30, 2005.  The increase in the 2005 period of $879,093 resultedfrom a decrease of $26,298 from MVI, an increase of $456,179 from, and $449,212from Resolutions.  Total cost of sales during the 2005 period represented 39%of net sales as compared to 40% of net sales during the 2004 period.  Cost ofsales for MVI during the 2005 period represented 30% of net sales as comparedwith 37% of net sales in the 2004 period.  Cost of sales for TBS during the 2005period represented 49% of net sales as compared with 42% of net sales in the 2004period.

**Gross Profit**

Gross profit for the nine months ended September 30, 2005increased 64% to $3,865,212 as compared to $2,364,659 for the prior year period. The increase in the 2005 period of $1,500,553 resulted from increases of $398,686and $196,851 from MVI and TBS, respectively, and the addition of $905,016 fromResolutions.  Gross profit margin for the 2005 period was 61% as compared to 60%for the 2004 period.

**Operating Expenses**

Operating expenses for the nine months ended September 30,2005 increased by 65% to $3,749,362 from the $2,267,154 reported in the ninemonths ended September 30, 2004.  Of the total increase of $1,482,208, $234,501,$25,067, and $560,234 are attributable to increases in operating expenses of corporate,MVI and TBS, respectively, and $662,406 in operating expenses of Resolutions.  

During the nine months ended September 30, 2005, corporateincurred $654,289 in operating expenses, an increase of $234,501 from the $419,788reported in the 2004 period as a result of increased staff, legal, andaccounting expenses.

During the nine months ended September 30, 2005, MVIincurred $1,066,097 in operating expenses, an increase of 2% over the $1,041,030reported in the 2004 period.  Product and technology development increased $14,091to $274,777 from the $260,686 reported in the prior year period as a result ofcompensation costs.  Sales and marketing increased by $24,369 to $496,856 fromthe $472,487 reported in the prior year period as a result of staff increases. General and administrative increased by $54,984 to $269,230 from the $214,246reported in the prior year period as a result of staff increases.  Depreciation and amortization expense decreased $68,377 as a result of anincrease in fully depreciated computer equipment.

During the nine months ended September 30, 2005, TBSincurred $1,366,570 in operating expenses, an increase of 70% over the $806,336reported in the 2004 period.  The increases in product and technology development,sales and marketing, general and administrative, and in depreciation andamortization expenses to $182,146, $247,440, $825,425, and $111,559,respectively, are attributable to comparing nine full months in the 2005 periodto seven and one-half months in the 2004 period.

During the nine months ended September 30, 2005, Resolutionsincurred $662,406 in operating expenses.  Sales and marketing, product andtechnology, general and administrative, and depreciation and amortizationexpenses were $102,567, $138,666, $228,052, and $193,121, respectively.

**Operating Income**

As a result of the foregoing, the Company reported anoperating income for the nine months ended September 30, 2005 of $115,850,compared to an operating income of $97,505 for the nine months ended September30, 2004.  The overall operating income in the 2005 period was comprised ofoperating losses of $654,289 and $47,857 from corporate and TBS, respectively,offset by operating income from MVI and Resolutions of $575,386 and $242,610,respectively.  The overall operating income in the 2004 period was comprised ofoperating income of $201,767 and $315,526 from MVI and TBS, respectively,offset by an operating loss from corporate of $419,788.

**Interest Expense**

Interest expense for the period ended September 30, 2005increased by 398% to $2,233,495 from the $448,617 reported in the prior year period. Although interest charges incurred pursuant to the terms of convertiblepromissory notes decreased significantly as a result of the conversions toequity of convertible notes payable during the 2005 period (see"Liquidity" below), these decreases were offset by $1,626,234 in chargesrelated to the beneficial conversion feature and the relative fair value ofwarrants associated with borrowings from current and prior years and theconversion to equity thereof.   

**Net Loss**

Net loss for thenine months ended September 30, 2005 was $2,166,699, or $0.03 per share,compared to a net loss of $352,223, or $0.01 per share, for the nine monthsended September 30, 2004 on weighted average shares of 78,276,650 and 35,253,633,respectively.  The overall net loss in the 2005 period was comprised of netlosses of $2,889,713 and $88,644 from corporate and TBS, respectively, offsetby net income from MVI and Resolutions of $574,181 and $237,477, respectively. The overall net loss of $352,223 in the 2004 period was comprised of net lossesof $601,804 and 58,921 from corporate and MVI, respectively, offset by netincome of $308,502 from TBS.

 

**LIQUIDITY**

During the nine months ended September 30, 2005, theCompany's net cash position increased by $181,070 to $639,079. The Company'soperating and financing activities provided net cash of  $251,344, and $456,582,respectively, and investing activities used net cash of $526,856.

Net cash provided by operating activities for the nine monthsended September 30, 2005 was $251,344, an increase of $123,961 from the $127,383provided by operating activities for prior year period, mainly due to non cashoperating expenses during the 2005 period. 

The Company's investing activities consisted of acquisitioncosts for Resolutions, additional TBS acquisition costs and the purchase ofcomputer equipment. Net cash used in investing activities decreased $1,096,392 to$526,856 from the $1,623,248 reported for the 2004 period, during which most ofthe cash used in the Company's investing activities was for the acquisition ofTBS.  The acquisition of Resolutions in 2005 involved significantly less cashthan the acquisition of TBS in 2004.

Net cash provided by financing activities for the nine monthsended September 30, 2005 was $456,582, and included $735,000 of proceeds fromnotes payable as offset by $273,455 of payments on notes related to the TBS andResolutions acquisitions.  Net cash provided by financing activities for the ninemonths ended September 30, 2004 was $2,000,891, which included proceeds of $2,015,000from convertible promissory notes to related parties.

On February 10, 2005, the Company received notice from C.Alan Williams and Joan P. Williams of their intent to convert $3,682,609 inconvertible secured promissory notes payable and accrued interest thereon to40,332,669 shares of the Company's restricted common stock.  As a result of theconversion, the Williams acquired shared voting and shared dispositive powerover seventy-seven percent (77%), or 59,495,094 shares, of the Company's commonstock.  As a result of the conversion, the amount owed by the Company to theWilliams pursuant to convertible promissory notes payable was $1,000,000 inprincipal and approximately $62,000 in unpaid interest as of March 31, 2005. As a result of the conversion, the Company will report a reduction in interestexpense in connection with its borrowings from the Williams during 2005 ascompared with 2004.

On June 30, 2005, the Company accepted notices from a groupof 18 holders of an aggregate of $715,000 in convertible secured promissorynotes payable (the "Note Holders") of their intent to convert the entire amountof outstanding principal on their notes to an aggregate of 7,150,000 shares ofVillageEDOCS' restricted common stock at $0.10 per share.   The shares wereissued on June 30, 2005.  The Note Holders had previously purchased their notesfrom C. Alan and Joan P. Williams during June 2005.  The Company and the NoteHolders subsequently executed agreements to amend the terms of the notes toreduce the conversion price to $0.10 per share from $0.14 per share subject tothe notes being converted to common stock within 30 days of the date of theamendment.

On September 30, 2005, the Company accepted notices from agroup of 7 holders of an aggregate of $220,000 in convertible securedpromissory notes payable (the "Note Holders") of their intent to convert theentire amount of outstanding principal on their notes to an aggregate of2,200,000 shares of VillageEDOCS' restricted common stock at $0.10 per share.  The shares were issued on September 30, 2005.  The Note Holders had previouslypurchased their notes from C. Alan and Joan P. Williams during August andSeptember 2005.  The Company and the Note Holders subsequently executedagreements to amend the terms of the notes to reduce the conversion price to$0.10 per share from $0.14 per share subject to the notes being converted tocommon stock within 30 days of the date of the amendment.

On June 3, 2005, James Townsend, a holder of $779,736 inconvertible secured promissory notes payable and accrued interest thereonexercised the right to convert the entire amount of outstanding principal andinterest on his notes to 7,797,361 shares of VillageEDOCS' restricted commonstock at a price of $0.10 per share.

**CAPITAL RESOURCES**

The Company does notcurrently have any material commitments for capital expenditures other thanthose expenditures incurred in the ordinary course of business. 

Since our inception, our operating and investing activitieshave used substantially more cash than they have generated. We believe that wehave made considerable progress toward achieving profitable operations byincreasing revenues from electronic document delivery services and through ourrecent acquisition of TBS.  In addition, we are actively seeking opportunitiesto acquire or otherwise combine with businesses that are operating profitablyand generating positive cash flows.  However, at present and for theforeseeable future, we believe that we will continue to need working capital tofund the growth of our businesses and to absorb the increasing costs associatedwith operating as a fully reporting company in the prevailing regulatoryenvironment.    Accordingly, we may experience negative operating and investingcash flows through the remainder of 2005 until MVI, TBS, and Resolutionsconsistently generate net cash flows sufficient to offset the anticipatedexpenses of operating the holding company.  While we believe that our availablecash resources combined with our current revenue streams will be sufficient tomeet our anticipated working capital requirements, we will require additionfinancing to fund capital expenditure requirements for 2005.  Should ourcurrent revenue streams or margins be subjected to even minor decreases, ourfunding requirements could be greater.

We believe that sustainable profitability is achievable;however, we have a history of losses.  While each of MVI, TBS, and Resolutionshave alternately reported both monthly operating incomes and monthly operatinglosses during 2005, operating incomes have been insufficient to offsetoperating losses, interest expense and corporate overhead.  If we are notsuccessful in sustaining and increasing operating profits from our threereporting segments, or reducing expenses of the holding company, we may neverachieve profitability for the Company as a whole.  Should we achieve overallprofitability in any period, we cannot be certain that we will sustain orincrease such profitability on a quarterly or annual basis.

Between November 2000 and at least December 2004, ouroperating shortfalls were funded by one shareholder, an affiliate, to whom we owe$65,000 in principal and approximately $93,000 in interest as of September 30,2005. This shareholder has no obligation to continue to fund any futureoperating shortfalls.  We may be required to alter the terms of the convertiblepromissory note held by this shareholder to induce this shareholder or othersuch potential lenders to provide additional loans, which could result in thisshareholder or other such potential lenders obtaining rights, preferences orprivileges senior to those of other creditors or our stockholders.

On April 13, 2005, the Company issued a convertible notepayable to Barron Partners, LP ("Barron") in the principal amount of$800,000 (the "Convertible Note") which was converted into 16,000,000shares of preferred stock at September 30, 2005.  During October 2005, Barronconverted 2,500,000 shares of Series A Preferred Stock to an equal number ofshares of the Company's common stock.

In connection with the Convertible Note, the Company issuedBarron a warrant ("Warrant A") to purchase up to 32,000,000 shares ofits common stock at $0.10 per share (subject to adjustment, as defined). Pursuant to the warrant agreement, the holder has the right to purchasepreferred shares of the Company for a limited time, as defined.  In addition,the Company issued Barron a warrant ("Warrant B") to purchase up to8,000,000 shares of its common stock at $0.25 per share (subject to adjustment,as defined).  Warrants A and B vested upon grant and are exercisable throughApril 2010.  The warrants contain certain cashless exercise and anti-dilutionprovisions, as defined.

The Company and Barron entered into a Registration RightsAgreement pursuant to which the Company agreed to prepare and file with theSecurities and Exchange Commission a registration statement covering the resaleof the securities underlying the convertible promissory note and the warrantswithin 60 days of April 13, 2005.

The Company filed a RegistrationStatement on Form SB-2 with the U.S. Securities and Exchange Commission on June13, 2005.   On August 9, 2005, the Company filed Amendment No. 1 to itsRegistration Statement on Form SB-2.  The Registration Statement, as amended,was declared effective by the U.S. Securities and Exchange Commission on August10, 2005.  The selling shareholders named in the Prospectus included thereinare offering to sell up to 153,359,867 shares of common stock including up to21,758,650 shares of common stock of VillageEDOCS underlying convertiblepromissory notes and warrants to purchase up to 47,000,000 shares that werepreviously issued by us to the selling shareholders in private transactions.  Wewill not receive any proceeds from the conversion of our notes or the resale ofshares of our common stock. We will, however, receive proceeds from theexercise of our common stock purchase warrants.

This estimate is a forward-looking statement that involvesrisks and uncertainties. The actual time period may differ materially from thatindicated as a result of a number of factors so that we cannot assure you thatour cash resources will be sufficient for anticipated or unanticipated workingcapital and capital expenditure requirements for this period. We have advisedthat we will need to raise additional capital in the future to meet ouroperating and investing cash requirements. Such sources of financing couldinclude capital infusions, additional equity financing, or debt offerings.There can be no assurance that additional funding will be available onacceptable terms, if at all, or that such funds if raised, would enable theCompany to achieve and maintain profitable operations. If we are not able to obtainsufficient additional funds from investors, we may be unable to sustain all orpart of our operations.  If we raise additional funds through the issuance ofsecurities, these securities may have rights, preferences or privileges seniorto those of our common stock, and our stockholders may experience additionaldilution to their equity ownership. 

The Report of Independent Registered Public Accounting Firm onour December 31, 2004 financial statements includes an explanatory paragraphstating that the recurring losses incurred from operations and a workingcapital deficiency raise substantial doubt about our ability to continue as agoing concern. The financial statements do not include any adjustments thatmight result from the outcome of this uncertainty.

 

**RECENT DEVELOPMENTS**

**Acquisition**

Effective April 1, 2005, VillageEDOCS purchased 100% of theissued and outstanding capital stock of Resolutions from its two shareholders, AlexanderRiess and William Falcon.  The acquisition closed on April 15, 2005.

VillageEDOCS purchased Resolutions for $2,918,877 with twopromissory notes in the aggregate amount of $200,000, payment in full atclosing of an existing third-party promissory note in the amount of $432,000,and warrants to purchase an aggregate of 10,000,000 shares of VillageEDOCS'common stock at $0.15 per share.  The warrants were valued at $2,100,000(estimated based on the Black Scholes option pricing model).  The warrants willvest at various amounts during the third, twelfth, twenty-fourth, andthirty-sixth months following the date of closing.

VillageEDOCS funded the requirement to pay the third-partypromissory note from the proceeds of the $800,000 Convertible Note describedabove.

The terms of the purchase were the result of arms-lengthnegotiations.  Neither of the Resolutions shareholders was previouslyaffiliated with VillageEDOCS, although Resolutions has been a customer forseveral years of the electronic document delivery service now operated byVillageEDOCS' subsidiary, MessageVision, Inc.

Resolutions provides products for document management,archiving, document imaging, imaging software, document scanning, e-mailarchiving, document imaging software, and electronic forms.   Resolutionssolutions are intended to help companies manage the entire life cycle ofbusiness critical information, whether it is to be printed, distributed,emailed, faxed, archived, imaged or just retrieved and viewed on screen. 

Resolutions' suite of products include: R-Forms, forelectronic forms design presentation and distribution;  R-Fax, anenterprise fax solution for production, desktop, and broadcast faxing; R-Checks, a turnkey check printing solution;  R-Output Manager, a reportand multi-page document automation manager that delivers reports and electronicforms to recipients via print, email, fax, post-to-web or archive; and Redmap,a full function imaging and archiving solution.  

**ITEM 3 - CONTROLS ANDPROCEDURES**

As of September 30, 2005, anevaluation was carried out under the supervision and with the participation ofthe Company's management, including our Chief Executive Officer and our ChiefFinancial Officer, of the effectiveness of the design and operation of ourdisclosure controls and procedures (as defined in Rule 13a-15(e) and 15d-15(e)under the Securities Exchange Act of 1934).  Based upon that evaluation,the Chief Executive Officer and the Chief Financial Officer concluded that thedesign and operation of these disclosure controls and procedures wereeffective.  No significant changes were made in our internal controls orin other factors that could significantly affect these controls subsequent to September30, 2005. 

(a) Evaluation of DisclosureControls and Procedures. The Company carried out an evaluation under thesupervision and with the participation of the Company's management, includingthe Company's Chief Executive Officer ("CEO") and Chief FinancialOfficer ("CFO"), of the effectiveness of the Company's disclosurecontrols and procedures. Based upon that evaluation, the CEO and CFO concludedthat as of September 30, 2005 our disclosure controls and procedures wereeffective in timely alerting them to the material information relating to theCompany (or the Company's consolidated subsidiaries) required to be included inthe Company's periodic filings with the SEC, subject to the various limitationson effectiveness set forth below under the heading, "LIMITATIONS ON THEEFFECTIVENESS OF INTERNAL CONTROLS," such that the information relating tothe Company, required to be disclosed in SEC reports (i) is recorded,processed, summarized and reported within the time periods specified in SECrules and forms, and (ii) is accumulated and communicated to the Company'smanagement, including our CEO and CFO, as appropriate to allow timely decisionsregarding required disclosure. 

(b) Changes in internal controlover financial reporting. There has been no change in the Company's internalcontrol over financial reporting that occurred during the fiscal quarter ended September30, 2005 that has materially affected, or is reasonably likely to materiallyaffect, the Company's internal control over financial reporting. 

LIMITATIONS ON THE EFFECTIVENESSOF INTERNAL CONTROLS 

The Company's management,including the CEO and CFO, does not expect that our disclosure controls andprocedures or our internal control over financial reporting will necessarilyprevent all fraud and material error. An internal control system, no matter howwell conceived and operated, can provide only reasonable, not absolute,assurance that the objectives of the control system are met. Further, thedesign of the control system must reflect the fact that there are resourceconstraints, and the benefits of controls must be considered relative to theircosts. Because of the inherent limitations in all control systems, noevaluation of controls can provide absolute assurance that all control issuesand instances of fraud, if any, within the Company have been detected. Theseinherent limitations include the realities that judgments in decision-makingcan be faulty, and that breakdowns can occur because of simple error ormistake. Additionally, controls can be circumvented by the individual acts ofsome persons, by collusion of two or more people, or by management override of theinternal control. The design of any system of controls also is based in partupon certain assumptions about the likelihood of future events, and there canbe no assurance that any design will succeed in achieving its stated goalsunder all potential future conditions. Over time, control may become inadequatebecause of changes in conditions, and/or the degree of compliance with thepolicies or procedures may deteriorate. 

**PART II**

** **

**ITEM 1 - LEGAL PROCEEDINGS.**

The Company is not a party in any lawsuits.   There were nonew legal matters to report during the three months ended September 30, 2005.

 

**ITEM 2 - UNREGISTERED SALES OF EQUITY SECURITIES AND USEOF PROCEEDS.**

On April 13, 2005, the Company issued a convertible notepayable to Barron Partners, LP ("Barron") in the principal amount of$800,000 which is convertible into 16,000,000 shares of the Company's preferredstock.  The note does not bear interest and is due on September 30, 2005.

In connection with the Convertible Note, the Company issued Barrona warrant ("Warrant A") to purchase up to 32,000,000 shares of itscommon stock at $0.10 per share (subject to adjustment, as defined).  Pursuantto the warrant agreement, the holder has the right to purchase preferred sharesof the Company for a limited time, as defined.  In addition, the Company issuedBarron a warrant ("Warrant B") to purchase up to 8,000,000 shares ofits common stock at $0.25 per share (subject to adjustment, as defined). Warrants A and B vested upon grant and are exercisable through April 2010.  Thewarrants contain certain cashless exercise and anti-dilution provisions, asdefined.

On April 15, 2005 and in connection with the acquisition of Resolutions,the Company issued two promissory notes in the aggregate amount of $200,000. The notes bear interest at 5 percent per annum and are due in no less than tenmonthly installments, subject to certain terms and conditions, as defined.

On April 15, 2005 and in connection with the acquisition of Resolutions,the Company issued warrants to purchase an aggregate of 10,000,000 shares ofVillageEDOCS' common stock at $0.15 per share.  The warrants were valued at$2,100,000 (estimated based on the Black Scholes option pricing model) and willvest at various amounts during the third, twelfth, twenty-fourth, andthirty-sixth months following the date of closing.

On April 15, 2005 and in connection with the acquisition of Resolutions,the Company agreed to issue warrants to purchase an aggregate of 200,000 and350,000 shares of VillageEDOCS' common stock at $0.15 per share to K. MasonConner and H. Jay Hill, respectively, as a finder's fee.  Messrs. Conner andHill are directors and executive officers of the Company.  The warrants werevalued at $105,000 (based on the Black Scholes option pricing model).  Inaddition, the Company agreed to issue 76,606 shares of restricted common stockto K. Mason Conner as a finder's fee.  The shares were valued at $12,257(estimated fair value based on the closing price of the Company's common stockon the date earned).

On May 20, 2005, shareholders holding shares representing74% of the votes entitled to be cast at a meeting of the Company's shareholdersconsented in writing to a proposal to amend the Company's articles ofincorporation to create and establish a series of preferred stock of theCompany in connection with a private placement of the Company's $800,000convertible promissory note. The amendment authorizes 48,000,000 shares ofSeries A Convertible Preferred Stock, par value $0.001 ("Series A PreferredStock").  Each share of Series A Preferred Stock shall be convertible intoone share of Common Stock.  Series A Preferred Stock will be immediatelyconvertible into Common Stock, however, the Company is prohibited fromeffecting any conversion of the Series A Preferred Stock, and the holder shallnot have the right to convert any portion of the Series A Preferred Stock, tothe extent that after giving effect to such conversion, the holder (togetherwith the holder's affiliates) would beneficially own in excess of 4.99% of thenumber of shares of Common Stock outstanding immediately after giving effect tothe conversion.  The foregoing restriction may be waived (a) uponsixty-one days prior notice from the holder to the Company and (b) shall notapply in the event of a sale of substantially all of the assets or securitiesof the Company, a merger involving the corporation or an underwritten publicoffering of the Company's common stock.  No dividends shall be payable withrespect to the Series A Preferred Stock.  The Series A Preferred Stock shallhave no voting right, except with respect to changes in the powers, preferencesor rights of the Preferred Stock.   The liquidation preference of the Series APreferred Stock is equal to $0.05 per share (the "Liquidation Value"). Upon liquidation of the Company, holders of Series A Preferred Shares will bepaid the Liquidation Value prior to distribution of any amounts to holders ofour Common Stock.

On May 20, 2005, shareholders holding shares representing 74%of the votes entitled to be cast at a meeting of the Company's shareholdersconsented in writing to a proposal to amend the Company's articles ofincorporation to increase the number of authorized shares of the Company'sCommon Stock from 175,000,000 to 250,000,000, no stated par value per share.

On September 30, 2005, the Company accepted a notice fromBarron Partners LP of its intent to convert the entire amount of an $800,000convertible promissory note to 16,000,000 shares of the Company's Series A PreferredStock at $0.05 per share.  The shares were issued on September 30, 2005.

On June 3, 2005, a holder (the "Note Holder") of $779,736 inconvertible secured promissory notes payable and accrued interest thereonexercised the right to convert the entire amount of outstanding principal andinterest on his notes to 7,797,361 shares of VillageEDOCS' restricted commonstock at a price of $0.10 per share.  On June 3, 2005, the Company and the NoteHolder executed an agreement to amend the terms of the notes to extend the duedate of the notes to October 31, 2007 and to establish a variable conversionprice if the notes were not converted to common stock within 30 days of thedate of the amendment.  The Note Holder provided written notification to theCompany of his intent to convert immediately upon the execution of theamendment.  These shares were issued on June 30, 2005.

On June 30, 2005, the Company accepted notices from a groupof 18 holders of an aggregate of $715,000 in convertible secured promissorynotes payable (the "Note Holders") of their intent to convert the entire amountof outstanding principal on their notes to an aggregate of 7,150,000 shares ofVillageEDOCS' restricted common stock at $0.10 per share.   The shares wereissued on June 30, 2005.  The Note Holders had previously purchased their notesfrom C. Alan and Joan P. Williams during June 2005.  The Company and the NoteHolders subsequently executed agreements to amend the terms of the notes toreduce the conversion price to $0.10 per share from $0.14 per share subject tothe notes being converted to common stock within 30 days of the date of theamendment.

On June 30, 2005 and in connection with the amendment andsubsequent conversion of the notes, the Company issued an aggregate of 500,010shares of its restricted common stock to 5 individuals as finder's fees.  The500,010 shares were valued at $0.15 per share (fair value on date of issuance)and recorded against additional paid in capital in accordance with the natureof the services provided.

On September 30, 2005, the Company accepted notices from agroup of 7 holders of an aggregate of $220,000 in convertible securedpromissory notes payable (the "Note Holders") of their intent to convert theentire amount of outstanding principal on their notes to an aggregate of2,200,000 shares of VillageEDOCS' restricted common stock at $0.10 per share.  The shares were issued on September 30, 2005.  The Note Holders had previouslypurchased their notes from C. Alan and Joan P. Williams during August andSeptember 2005.  The Company and the Note Holders subsequently executedagreements to amend the terms of the notes to reduce the conversion price to$0.10 per share from $0.14 per share subject to the notes being converted tocommon stock within 30 days of the date of the amendment.

On September 30, 2005 and in connection with the amendmentand subsequent conversion of the notes, the Company issued an aggregate of148,336 shares of its restricted common stock to five individuals as findersfees.  The 148,336 shares were valued at $0.14 per share (fair value on date ofissuance) and recorded against additional paid in capital in accordance withthe nature of the services provided.

Pursuant to the terms of the original notes held by theWilliams, the shares of common stock underlying the notes were subject topiggyback registration rights.  The registration right was transferred to theNote Holders along with the conversion right when they purchased the notes fromthe Williams.

The Company filed a Registration Statement on Form SB-2 onJune 13, 2005.   On August 9, 2005, the Company filed Amendment No. 1 to itsRegistration Statement on Form SB-2.  The Registration Statement, as amended,was declared effective by the U.S. Securities and Exchange Commission on August10, 2005.  The selling shareholders named in the Prospectus included thereinare offering to sell up to 153,359,867 shares of common stock including up to21,758,650 shares of common stock of VillageEDOCS underlying convertible promissorynotes and warrants to purchase up to 47,000,000 shares that were previouslyissued by us to the selling shareholders in private transactions.  We will notreceive any proceeds from the conversion of our notes or the resale of sharesof our common stock. We will, however, receive proceeds from the exercise ofour common stock purchase warrants.

Between January 1 and September 30, 2005, the Companygranted to its employees options to purchase 3,890,000 shares of its commonstock under the 2002 Plan at $0.18 per share.  All options were issued above orat the fair market value on the dates of grant and vest on various dates fromthe date of grant through September 2010. 

All offers and sales of our securities described abovewere made pursuant to Section 4(2) of the Securities Act of 1933 and RegulationD promulgated thereunder.

 

**ITEM 3 - DEFAULTS UPON SENIOR SECURITIES.**

None.

 

**ITEM 4 - SUBMISSION OF MATTERS TO VOTE OF SECURITYHOLDERS.**

None.

** **

**ITEM 5 - OTHER INFORMATION.**

None.

** **
**ITEM 6 - EXHIBITS.  **
 

*** ***

Exhibit No.

Description******

2.1

Agreement and Plan of Merger dated January 31, 2004 by and  among VillageEDOCS, VillageEDOCS Merger Sub, Inc., Tailored Business Systems,  Inc., Stephen A. Garner, and James L. Campbell previously filed as Exhibit  2.1 to the Company's Current Report on Form 8-K filed on February 18, 2004  and incorporated herein by reference.

2.2

Plan of Internal Restructuring previously filed as Exhibit  B to the Company's Schedule 14C Information Statement filed on July 23, 2004  and incorporated herein by reference.

2.3

Stock Purchase Agreement dated as of April 1, 2005 and  executed April 15, 2005 by and among VillageEDOCS Acquisition Corp, Phoenix  Forms, Inc., and Its Shareholders.  Previously filed as Exhibit 2.1 to the  Company's Current Report on Form 8-K filed on April 19, 2005.

3.1

Articles of Incorporation, as amended.  Previously filed  with the Company's Form 10-SB filed on August 29, 2000. 

3.2

By-laws.  Previously filed with the Company's Form 10-SB  filed on August 29, 2000.

3.3

Article of Amendment to Articles of Incorporation to  increase authorized number of common shares.  Previously filed with the  Company's 14C Information Statement filed on July 23, 2004.

3.4

Article of Amendment to Articles of Incorporation to  increase authorized number of common shares and to create a class of  preferred stock.  Previously filed with the Company's 14C Information  Statement filed on June 7, 2005

3.5

Form of Certificate of Designations of Preferences, Rights  and Limitations of Series A Convertible Preferred Stock.  Previously filed as  Exhibit 4.8 to the Company's Current Report on Form 8-K filed on April 19,  2005.

4.1

Letter Agreement dated July 30, 2002 by and between the  Company, C. Alan Williams, and Joan P. Williams previously filed as Exhibit  4.1 to the Company's Quarterly Report on Form 10-QSB for the period ended  June 30, 2002 and incorporated herein by reference.

4.2

Promissory Note Modification Agreement dated July 15, 2002  by and between the Registrant and James W. Townsend previously filed as  Exhibit 4.1 to the Company's Current Report on Form 8-K filed on July 2, 2002  and incorporated herein by reference.

4.3

Form of Unsecured Convertible Promissory Note. Previously  filed as Exhibit 4.5 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.

4.4

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.

4.5

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.

4.6

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.

4.7

Promissory Note Modification Agreement dated May 9, 2002  by and among the Company, Joan P. Williams and C. Alan Williams.  Previously  filed as Exhibit 4.3 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.

4.8

Security Agreement dated May 9, 2002 by and among the  Company, Joan P. Williams and C. Alan Williams.  Previously filed as Exhibit  4.4 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.

4.9

Promissory Note to Stephen A. Garner dated February 17,  2004 previously filed as Exhibit 4.1 to the Company's Current Report on Form  8-K filed on February 18, 2004 and incorporated herein by reference.

4.10

Promissory Note to James L. Campbell dated February 17,  2004 previously filed as Exhibit 4.2 to the Company's Current Report on Form  8-K filed on February 18, 2004 and incorporated herein by reference.

4.11

Guaranty by Tailored Business Systems, Inc. to Stephen A.  Garner dated February 17, 2004 previously filed as Exhibit 4.3 to the  Company's Current Report on Form 8-K filed on February 18, 2004 and  incorporated herein by reference.

4.12

Guaranty by Tailored Business Systems, Inc. to James L.  Campbell dated February 17, 2004 previously filed as Exhibit 4.4 to the  Company's Current Report on Form 8-K filed on February 18, 2004 and incorporated  herein by reference.

4.13

Form of Security Agreement dated February 17, 2004 by and  between Tailored Business Systems, Inc. and Stephen A. Garner previously  filed as Exhibit 4.5 to the Company's Current Report on Form 8-K filed on  February 18, 2004 and incorporated herein by reference.

4.14

Form of Security Agreement dated February 17, 2004 by and  between Tailored Business Systems, Inc. and James L. Campbell previously  filed as Exhibit 4.6 to the Company's Current Report on Form 8-K filed on  February 18, 2004 and incorporated herein by reference.

4.15

Registration Rights Agreement dated February 17, 2004 by  and between VillageEDOCS and Stephen A. Garner previously filed as Exhibit  4.7 to the Company's Current Report on Form 8-K filed on February 18, 2004  and incorporated herein by reference.

4.16

Registration Rights Agreement dated February 17, 2004 by  and between VillageEDOCS and James L. Campbell previously filed as Exhibit  4.8 to the Company's Current Report on Form 8-K filed on February 18, 2004  and incorporated herein by reference.

4.17

Form of Stock Pledge Agreement dated February 17, 2004 by  and between Tailored Business Systems, Inc. and Stephen A. Garner previously  filed as Exhibit 4.9 to the Company's Current Report on Form 8-K filed on  February 18, 2004 and incorporated herein by reference.

4.18

Form of Stock Pledge Agreement dated February 17, 2004 by  and between Tailored Business Systems, Inc. and James L. Campbell previously  filed as Exhibit 4.10 to the Company's Current Report on Form 8-K filed on  February 18, 2004 and incorporated herein by reference.

4.19

Notice of Intent to Exercise Conversion Right dated February  10, 2005 by Joan P. Williams and C. Alan Williams.  Previously filed as  Exhibit 4.5 to the Company's Current Report on Form 8-K filed on February 14,  2005.

4.20

Promissory Note to Alexander Riess dated April 15, 2005.   Previously filed as Exhibit 4.1 to the Company's Current Report on Form 8-K  filed on April 19, 2005.

4.21

Promissory Note to William R. Falcon dated April 15, 2005.   Previously filed as Exhibit 4.2 to the Company's Current Report on Form 8-K  filed on April 19, 2005.

4.22

Common Stock Purchase Warrant to Alexander Riess dated as  of April 1, 2005.  Previously filed as Exhibit 4.3 to the Company's Current Report  on Form 8-K filed on April 19, 2005.

4.23

Common Stock Purchase Warrant to William R. Falcon dated as  of April 1, 2005.  Previously filed as Exhibit 4.4 to the Company's Current  Report on Form 8-K filed on April 19, 2005.

4.24

Note Purchase Agreement dated April 13, 2005 by and  between VillageEDOCS and Barron Partners LP.  Previously filed as Exhibit 4.5  to the Company's Current Report on Form 8-K filed on April 19, 2005.

4.25

Convertible Note to Barron Partners LP dated April 13,  2005.  Previously filed as Exhibit 4.6 to the Company's Current Report on  Form 8-K filed on April 19, 2005.

4.26

Registration Rights Agreement dated April 13, 2005 by and  between VillageEDOCS and Barron Partners LP.  Previously filed as Exhibit 4.7  to the Company's Current Report on Form 8-K filed on April 19, 2005.

4.27

Form of Certificate of Designations of Preferences, Rights  and Limitations of Series A Convertible Preferred Stock.  Previously filed as  Exhibit 4.8 to the Company's Current Report on Form 8-K filed on April 19,  2005.

4.28

Stock Purchase Warrant "A" dated April 13, 2005  to Barron Partners LP.  Previously filed as Exhibit 4.9 to the Company's  Current Report on Form 8-K filed on April 19, 2005.

4.29

Stock Purchase Warrant "B" dated April 13, 2005  to Barron Partners LP.  Previously filed as Exhibit 4.10 to the Company's  Current Report on Form 8-K filed on April 19, 2005.

4.30

Form of Note Assignment.  Previously filed as Exhibit 4.1  to the Company's Current Report on Form 8-K filed on July 6, 2005.

4.31

Form of Promissory Note Modification Agreement.   Previously filed as Exhibit 4.2 to the Company's Current Report on Form 8-K  filed on July 6, 2005.

4.32

Form of Notice of Intent to Exercise Conversion Right.   Previously filed as Exhibit 4.3 to the Company's Current Report on Form 8-K  filed on July 6, 2005.

4.33

Notice of conversion by Barron Partners LP dated September  30, 2005.  Previously filed as Exhibit 4.6 to the Company's Current Report on  Form 8-K filed on October 5, 2005.

10.1

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 and incorporated  herein by reference.

10.2

Employment Offer Letter dated April 23, 2004 by and  between Tailored Business Systems, Inc. and James L. Kolassa.  Previously  filed as Exhibit 10.2 to the Company's Annual Report on Form 10-KSB filed on  March 31, 2005 and incorporated herein by reference.

10.3

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 and incorporated herein by  reference.

10.4

Employment Agreement dated February 17, 2004 by and  between Tailored Business Systems, Inc. and Stephen A. Garner previously  filed as Exhibit 10.1 to the Company's Current Report on Form 8-K filed on  February 18, 2004 and incorporated herein by reference.

10.5

Employment Agreement dated February 17, 2004 by and  between Tailored Business Systems, Inc. and James L. Campbell previously  filed as Exhibit 10.2 to the Company's Current Report on Form 8-K filed on  February 18, 2004 and incorporated herein by reference.

10.6

General Release and Noncompetition Agreement dated  February 17, 2004 by Stephen A. Garner in favor of Tailored Business Systems,  Inc. previously filed as Exhibit 10.3 to the Company's Current Report on Form  8-K filed on February 18, 2004 and incorporated herein by reference.

10.7

General Release and Noncompetition Agreement dated  February 17, 2004 by James L. Campbell in favor of Tailored Business Systems,  Inc. previously filed as Exhibit 10.4 to the Company's Current Report on Form  8-K filed on February 18, 2004 and incorporated herein by reference.

10.8

Lease Agreement dated February 17, 2004 by and between  Perimeter Center Partners and Tailored Business Systems, Inc. previously  filed as Exhibit 10.5 to the Company's Current Report on Form 8-K filed on  February 18, 2004 and incorporated herein by reference.

10.9

Employment Agreement dated June 10, 2004 by and between the  Company and K. Mason Conner previously filed as Exhibit C to the Company's  Schedule 14C Information Statement filed on July 23, 2004 and incorporated  herein by reference.

10.10

Employment Agreement dated June 10, 2004 by and between the  Company and H. Jay Hill previously filed as Exhibit D to the Company's  Schedule 14C Information Statement filed on July 23, 2004 and incorporated  herein by reference.

10.11

Employment Agreement dated June 10, 2004 by and between the  Company and Michael Richard previously filed as Exhibit E to the Company's  Schedule 14C Information Statement filed on July 23, 2004 and incorporated  herein by reference.

10.12

Employment Agreement dated as of April 1, 2005 by and  between Phoenix Forms, Inc. and Alexander Riess.  Previously filed as Exhibit  10.1 to the Company's Current Report on Form 8-K filed on April 19, 2005.

10.13

Employment Agreement dated as of April 1, 2005 by and  between Phoenix Forms, Inc. and William R Falcon.  Previously filed as  Exhibit 10.2 to the Company's Current Report on Form 8-K filed on April 19,  2005.

10.14

Release of Claims Agreement dated as of April 1, 2005 by Alexander  Riess in favor of Phoenix Forms, Inc.  Previously filed as Exhibit 10.3 to  the Company's Current Report on Form 8-K filed on April 19, 2005.

10.15

Release of Claims Agreement dated as of April 1, 2005 by William  R. Falcon in favor of Phoenix Forms, Inc.  Previously filed as Exhibit 10.4  to the Company's Current Report on Form 8-K filed on April 19, 2005.

10.16

Amendment No. 1 to Executive Employment Agreement dated  April 28, 2005 by and between the Registrant and K. Mason Conner.  Previously  filed as Exhibit 10.1 to the Company's Current Report on Form 8-K filed on  April 29, 2005.

10.17

Amendment No. 1 to Executive Employment Agreement dated  April 28, 2005 by and between the Registrant and H. Jay Hill.  Previously  filed as Exhibit 10.2 to the Company's Current Report on Form 8-K filed on  April 29, 2005.

10.18

Amendment No. 1 to Executive Employment Agreement dated  April 28, 2005 by and between the Registrant and Michael A. Richard.   Previously filed as Exhibit 10.3 to the Company's Current Report on Form 8-K  filed on April 29, 2005.

14.1

Code of Ethics.  Previously filed as Exhibit 14.1 to the  Company's Annual Report on Form 10-KSB filed on March 29, 2004 and  incorporated herein by reference.

21.1

Subsidiaries of the Registrant.*

31.1

Certification Under Section 302 of The Sarbanes-Oxley Act  of 2002 signed and dated November 14, 2005 by K. Mason Conner, Chief  Executive Officer.*

31.2

Certification Under Section 302 of The Sarbanes-Oxley Act  of 2002 signed and dated November 14, 2005 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  14, 2005 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  14, 2005  by Michael A. Richard, Chief Financial Officer.**

*

Filed herewith

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Furnished herewith
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**SIGNATURES**

**Pursuant to the requirementsof the Securities and Exchange Act of 1934, the Registrant has caused thisreport to be signed on its behalf by the undersigned, thereto duly authorized,in the capacities and on the dates indicated:**

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**VillageEDOCS (Registrant)**

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**Dated:  November 14, 2005**

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

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**       K. Mason  Conner**

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**       Chief  Executive Officer and Director**

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**Dated:  November 14, 2005**

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

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**      Michael A. Richard**

**      Chief Financial  Officer**

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**      (Principal  Accounting Officer)**

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