SECURITIES
AND EXCHANGE COMMISSION


WASHINGTON,
D.C. 20549





Form
10-Q





þ  QUARTERLY REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF
1934


For
the quarterly period ended September 30, 2009





oTRANSITION
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF
1934


For
the transition period from ________to _________





Commission
File Number 333-145882




Go
Solar USA, Inc.




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





Nevada
              27-1753019(State
      or other jurisdiction of
                incorporation
      or organization)
              (I.R.S.
      Employer
                Identification
      No.)201
      St Charles Ave, Suite 2500New
      Orleans, LA
              70170(Address
      of principal
                executive
      offices)
              (Zip
      Code)Registrant's
      telephone number, including area code:  (504)
      582-1110










Indicate
by check mark whether the registrant (1) has filed all reports required to be
filed by Section 13 or 15(d) of the Exchange Act during the preceding 12 months
(or for such shorter period that the registrant was required to file such
reports), and (2) has been subject to such filing requirements for the past 90
days.


Yes þ   No
o





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





Large
      accelerated filer
              o
              
              Accelerated
      filer
              oNon-accelerated
      filer
              o
              
              Smaller
      reporting company
              þ




There
were 17,100,000 shares of the registrant’s common stock issued and outstanding
as of April 30, 2010.





Indicate
by check mark whether the registrant is a shell company (as defined in Rule
12b-2 of the Exchange Act).


Yes o   No
þ


















IMPORTANT
INFORMATION REGARDING THIS FORM 10-Q





Unless
otherwise indicated, references to “we,” “us,” and “our” in this Quarterly
Report on Form 10-Q refer to Fresca Worldwide Trading Corporation.





Readers
should consider the following information as they review this Quarterly
Report:





Forward-Looking
Statements





The
statements contained or incorporated by reference in this Quarterly Report on
Form 10-Q that are not historical facts are “forward-looking statements” (as
such term is defined in the Private Securities Litigation Reform Act of 1995),
within the meaning of Section 27A of the Securities Act of 1933, as amended, and
Section 21E of the Securities Exchange Act of 1934, as amended (the “Exchange
Act”).  All statements other than statements of historical fact are,
or may be deemed to be, forward-looking statements.  Forward-looking
statements include any statement that may project, indicate or imply future
results, events, performance or achievements.  The forward-looking
statements contained herein are based on current expectations that involve a
number of risks and uncertainties. These statements can be identified by the use
of forward-looking terminology such as “believes,” “expect,” “may,” “will,”
“should,” “intend,” “plan,” “could,” “estimate” or “anticipate” or the negative
thereof or other variations thereon or comparable terminology, or by discussions
of strategy that involve risks and uncertainties.





Given the
risks and uncertainties relating to forward-looking statements, investors should
not place undue reliance on such statements.  Forward-looking
statements included in this Quarterly Report on Form 10-Q speak only as of the
date of this Quarterly Report on Form 10-Q and are not guarantees of future
performance.  Although we believe that the expectations reflected in
the forward-looking statements are reasonable, such expectations may prove to
have been incorrect.  All subsequent written and oral forward-looking
statements attributable to us, or persons acting on our behalf, are expressly
qualified in their entirety by these cautionary statements.





Subsequent
Events





All
statements contained in this Quarterly Report on Form 10-Q, including the
forward-looking statements discussed above, are made as of December 31, 2009,
unless those statements are expressly made as of another date.  We
disclaim any responsibility for the accuracy of any information contained in
this Quarterly Report on Form 10-Q to the extent such information is affected or
impacted by events, circumstances or developments occurring after December 31,
2009 or by the passage of time after such date.  Except to the extent
required by applicable securities laws, we expressly disclaim any obligation or
undertakings to release publicly any updates or revisions to any statement or
information contained in this Quarterly Report on Form 10-Q, including the
forward-looking statements discussed above, to reflect any change in our
expectations with regard thereto or any change in events, conditions or
circumstances on which any statement or information is based.





On
February 18, 2010 the Company filed a “Super” 8-K with the Securities and
Exchange Commission related to its Reverse Merger with Go Solar USA, Inc. and
future plans.  The disclosures contained therein supersede the
disclosures made in this Quarterly Report on Form 10-Q.











FRESCA
WORLDWIDE TRADING CORPORATION





CONTENTS








PART
      I – FINANCIAL INFORMATIONITEM
      1 – UNAUDITED FINANCIAL STATEMENTS(Unaudited) Balance
      Sheets as of September 30, 2009, and
      December 31, 2008
                            F-1(Unaudited)
      Statements of Operations for the nine months ended September 30, 2009 and
      2008
                            F-2(Unaudited)
      Statements of Changes in Stockholders’ Deficit for the nine months ended
      September 30, 2009
                            F-3(Unaudited)
      Statement of Cash Flows for the nine months ended September 30, 2009 and
      2008
                            F-4NOTES
      TO FINANCIAL STATEMENTS (UNAUDITED)
                            5 –
      12ITEM
      2 – MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND
      RESULTS OF OPERATIONS
                            13
      – 15ITEM
      3 – QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISKS
                            15ITEM
      4T – CONTROLS AND PROCEDURES
                            15-17PART
      2 – OTHER INFORMATION
                            17ITEM
      6 – EXHIBITS AND REPORTS ON FORM 8K
                            17










FRESCA
WORLDWIDE TRADING, CORP.
 BALANCE
SHEETS
  
 September
      30,
                              
                              
                              December
      31,2009
                              
                              
                              2008CURRENT
      ASSETSCash
      and cash equivalents
                              
                              $
                              505
                              
                              
                              $
                              -TOTAL
      CURRENT ASSETS
                              
                              
                              505
                              
                              
                              
                              -ASSETS
      HELD FOR SALE - discontinued operations
                              
                              
                              -
                              
                              
                              
                              -TOTAL
      ASSETS
                              
                              $
                              505
                              
                              
                              $
                              -LIABILITIES
      AND STOCKHOLDERS' EQUITY (DEFICIT)Current
      LiabilitiesLiabilities
      related to assets held for sale - current
                              
                              $
                              33,002
                              
                              
                              $
                              37,925Related
      Party Payable
                              
                              
                              6,261
                              
                              
                              
                              5,934TOTAL
      CURRENT LIABILITIES
                              
                              
                              39,263
                              
                              
                              
                              43,859TOTAL
      LIABILITIES
                              
                              
                              39,263
                              
                              
                              
                              43,859STOCKHOLDERS'
      EQUITY (DEFICIT)Preferred
      Stock, .001 par value 10,000,000 shares authorized
                              
                              
                              -
                              
                              
                              
                              -Common
      Stock, .001 par value 500,000,000 shares authorized, 2,100,000 and
      2,125,000 shares issued and outstanding at September 30, 2009 and
       December 31, 2008, respectively
                              
                              
                              2,100
                              
                              
                              
                              2,125Additional
      Paid in Capital
                              
                              
                              66,905
                              
                              
                              
                              46,880Retained
      deficit
                              
                              
                              (102,682
                              )
                              
                              
                              (92,864
                              )Deficit
      accumulated during the development stage
                              
                              
                              (5,081)
                              
                              
                              
                              -TOTAL
      STOCKHOLDERS' EQUITY (DEFICIT)
                              
                              
                              (38,758
                              )
                              
                              
                              (43,859
                              )TOTAL
      LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)
                              
                              $
                              505
                              
                              
                              $
                              -
 
 The
accompanying footnotes are an integral part of these financial
statements.
  F-1
 
 FRESCA
WORLDWIDE TRADING, CORP.
 STATEMENTS
OF OPERATIONS
 (Unaudited)
 For the
three and nine months ended September 30, 2009 and 2008 and for
 the
period from July 1, 2009 (reentry into development stage) through September 30,
2009
 
 Three months ended
                    September 30,
                  
                  
                  Nine months ended
                    September 30,
                  
                  
                  Inception of
                    development
                    stagethrough
                    September 30,2009
                  
                  
                  2008
                  
                  
                  2009
                  
                  
                  2008
                  
                  
                  2009GENERAL
      AND ADMINSTRATIVE
                  
                  $
                  4,938
                  
                  
                  $
                  5,332
                  
                  
                  $
                  20,792
                  
                  
                  $
                  36,426
                  
                  
                  $
                  4,938LOSS
      FROM OPERATIONS
                  
                  
                  (4,938
                  )
                  
                  
                  (5,332
                  )
                  
                  
                  (20,792
                  )
                  
                  
                  (36,426
                  )
                  
                  
                  (4,938
                  )OTHER
      INCOME (EXPENSE)Interest
      Expense
                  
                  
                  -
                  
                  
                  
                  (152
                  )
                  
                  
                  (326
                  )
                  
                  
                  (278
                  )
                  
                  
                  -Total
      Other Income (Expense)
                  
                  
                  -
                  
                  
                  
                  (152
                  )
                  
                  
                  (326
                  )
                  
                  
                  (278
                  )
                  
                  
                  -Loss
      Before Taxes
                  
                  
                  (4,938
                  )
                  
                  
                  (5,484
                  )
                  
                  
                  (21,118
                  )
                  
                  
                  (36,704
                  )
                  
                  
                  (4,938
                  )INCOME
      TAX EXPENSE
                  
                  
                  -
                  
                  
                  
                  -
                  
                  
                  
                  -
                  
                  
                  
                  316
                  
                  
                  
                  -NET
      LOSS FROM CONTINUING OPERATIONS
                  
                  
                  (4,938
                  )
                  
                  
                  (5,484
                  )
                  
                  
                  (21,118
                  )
                  
                  
                  (36,388
                  )
                  
                  
                  (4,938
                  )Net
      income (loss) from discontinued operations
                  
                  
                  (143
                  )
                  
                  
                  45
                  
                  
                  
                  6,219
                  
                  
                  
                  16,456
                  
                  
                  
                  (143
                  )NET
      LOSS
                  
                  $
                  (5,081
                  )
                  
                  $
                  (5,439
                  )
                  
                  $
                  (14,899
                  )
                  
                  $
                  (19,932
                  )
                  
                  $
                  (5,081
                  )Net
      loss per common sharefrom
      continuing operations
                  
                  $
                  (0.00
                  )
                  
                  $
                  (0.00
                  )
                  
                  $
                  (0.00
                  )
                  
                  $
                  (0.02
                  )from
      discontinued operations
                  
                  
                  (0.00
                  )
                  
                  
                  0.00
                  
                  
                  
                  0.00
                  
                  
                  
                  0.01Net
      loss per common share
                  
                  $
                  (0.00
                  )
                  
                  $
                  (0.00
                  )
                  
                  $
                  (0.00
                  )
                  
                  $
                  (0.01
                  )Weighted
      Common Shares Outstanding
                  
                  
                  7,149,130
                  
                  
                  
                  2,125,000
                  
                  
                  
                  12,856,615
                  
                  
                  
                  2,125,000
 
 The
accompanying footnotes are an integral part of these financial
statements.
  F-2
  FRESCA
WORLDWIDE TRADING, CORP.
 STATEMENTS
OF STOCKHOLDERS' EQUITY (DEFICIT)
 (Unaudited)
 
 DeficitaccumulatedAdditional
                                                    
                                                    
                                                    
                                                    
                                                    
                                                    duringCommon
      stock
                                                    
                                                    
                                                    paid-in
                                                    
                                                    
                                                    Accumulated
                                                    
                                                    
                                                    developmentShares
                                                    
                                                    
                                                    Par
                                                    
                                                    
                                                    capital
                                                    
                                                    
                                                    deficit
                                                    
                                                    
                                                    stage
                                                    
                                                    
                                                    TotalBalance,
      December 31, 2008
                                                    
                                                    
                                                    2,125,000
                                                    
                                                    
                                                    $
                                                    2,125
                                                    
                                                    
                                                    $
                                                    46,880
                                                    
                                                    
                                                    $
                                                    (92,864
                                                    )
                                                    
                                                    $
                                                    -
                                                    
                                                    
                                                    $
                                                    (43,859
                                                    )Shares
      issued for services
                                                    
                                                    
                                                    19,360,000
                                                    
                                                    
                                                    
                                                    19,360
                                                    
                                                    
                                                    
                                                    19,534,240
                                                    
                                                    
                                                    
                                                    -
                                                    
                                                    
                                                    
                                                    -
                                                    
                                                    
                                                    
                                                    19,553,600Cancellation
      of shares issued for share purchase agreement
                                                    
                                                    
                                                    (19,360,000
                                                    )
                                                    
                                                    
                                                    (19,360
                                                    )
                                                    
                                                    
                                                    (19,534,240
                                                    )
                                                    
                                                    
                                                    -
                                                    
                                                    
                                                    
                                                    -
                                                    
                                                    
                                                    
                                                    (19,553,600
                                                    )Shares
      cancelled for nonpayment
                                                    
                                                    
                                                    (25,000
                                                    )
                                                    
                                                    
                                                    (25
                                                    )
                                                    
                                                    
                                                    25
                                                    
                                                    
                                                    
                                                    
                                                    
                                                    
                                                    
                                                    -
                                                    
                                                    
                                                    
                                                    -Capital
      contribution from existing shareholder
                                                    
                                                    
                                                    -
                                                    
                                                    
                                                    
                                                    -
                                                    
                                                    
                                                    
                                                    20,000
                                                    
                                                    
                                                    
                                                    -
                                                    
                                                    
                                                    
                                                    
                                                    
                                                    
                                                    
                                                    20,000Net
      loss
                                                    
                                                    
                                                    -
                                                    
                                                    
                                                    
                                                    -
                                                    
                                                    
                                                    
                                                    -
                                                    
                                                    
                                                    
                                                    (9,818
                                                    )
                                                    
                                                    
                                                    (5,081
                                                    )
                                                    
                                                    
                                                    (14,899
                                                    )Balance,
      September 30, 2009
                                                    
                                                    
                                                    2,100,000
                                                    
                                                    
                                                    $
                                                    2,100
                                                    
                                                    
                                                    $
                                                    66,905
                                                    
                                                    
                                                    $
                                                    (102,682
                                                    )
                                                    
                                                    $
                                                    (5,081
                                                    )
                                                    
                                                    $
                                                    (38,758
                                                    )
 
 The
accompanying footnotes are an integral part of these financial
statements.
  F-3
  FRESCA
WORLDWIDE TRADING, CORP.
 STATEMENTS
OF CASH FLOWS
 (UNAUDITED)
 
 Nine months ended September 30,
                          
                          
                          Inception of
                            development
                            stage through
                            September 30,2009
                          
                          
                          2008
                          
                          
                          2009Operating
      Activities:Net
      loss
                          
                          $
                          (14,899
                          )
                          
                          $
                          (19,932
                          )
                          
                          $
                          (5,081
                          )Adjustments
      to reconcile net loss to net cash provided (used) by operating
      activities:Loss
      from discontinued operations
                          
                          
                          (6,219
                          )
                          
                          
                          (16,456
                          )
                          
                          
                          143Stock
      issued for services
                          
                          
                          19,553,600
                          
                          
                          
                          -
                          
                          
                          
                          -Stock
      cancelled for cancelled share purchase agreement
                          
                          
                          (19,553,600
                          )
                          
                          
                          -
                          
                          
                          
                          -Changes
      in operating assets and liabilities:Accrued
      interest payable
                          
                          
                          326
                          
                          
                          
                          278
                          
                          
                          
                          -Net
      cash provided by operating activities - continuing
    operations
                          
                          
                          (20,792
                          )
                          
                          
                          (36,110
                          )
                          
                          
                          (4,938
                          )Net
      cash used by operating activities - discontinued
operations
                          
                          
                          (403
                          )
                          
                          
                          30,698
                          
                          
                          
                          (3,743
                          )Net
      cash provided by operating activities
                          
                          
                          (21,195
                          )
                          
                          
                          (5,412
                          )
                          
                          
                          (1,195
                          )Investing
      Activities:Net
      cash provided by investing activities - discontinued
      operations
                          
                          
                          1,700
                          
                          
                          
                          650
                          
                          
                          
                          1,700Net
      cash provided by investing activities
                          
                          
                          1,700
                          
                          
                          
                          650
                          
                          
                          
                          1,700Financing
      Activities:Capital
      contribution from shareholder
                          
                          
                          20,000
                          
                          
                          
                          -
                          
                          
                          
                          -Related
      party note payable
                          
                          
                          -
                          
                          
                          
                          5,500
                          
                          
                          
                          -Net
      cash provided by financing activities
                          
                          
                          (20,000
                          )
                          
                          
                          5,500
                          
                          
                          
                          -Net
      increase in cash
                          
                          
                          505
                          
                          
                          
                          738
                          
                          
                          
                          505Cash
      - Beginning of Period
                          
                          
                          -
                          
                          
                          
                          -
                          
                          
                          
                          -.
                          
                          
                          
                          .
                          
                          
                          
                          .Cash
      - End of Period
                          
                          $
                          505
                          
                          
                          $
                          738
                          
                          
                          $
                          505Supplemental
      Disclosures of Cash Flow Information:Cash
      Paid During The Period For:Interest
                          
                          $
                          -
                          
                          
                          $
                          84
                          
                          
                          $
                          -
 
 The
accompanying footnotes are an integral part of these financial
statements.
  F-4





FRESCA
WORLDWIDE TRADING CORPORATION


NOTES TO
UNAUDITED FINANCIAL STATEMENTS







NOTE
1. NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES




NATURE
OF BUSINESS




FRESCA
WORLDWIDE TRADING, CORP. (the Company) is only a provider of both privately
owned and company owned automatic teller machines (ATM). The Company receives
revenues from the collection of the surcharge revenues and inter exchange
revenues.




ORGANIZATION
AND BASIS OF PRESENTATION




The
Company was formed under the laws of the State of Nevada.  On February 10,
2006, the Company entered into an asset purchase agreement with Cobalt Blue,
LLC., a New York company, for the purchase of its ATM assets. The Company paid
Cobalt Blue, LLC. $10,000 for the purchase of its ATM assets on February 10,
2006. Cobalt Blue, LLC. is operated as a privately held company and has been in
existence since 2003. The Company was inactive from December 29, 2003 (date of
formation) until February 10, 2006.




NOTE
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES




ACCOUNTING
BASIS




These
financial statements are prepared on the accrual basis of accounting in
conformity with accounting principles generally accepted in the United States of
America and the rules of the Securities and Exchange Commission ("SEC"), and
should be read in conjunction with the audited financial statements and notes
thereto contained in the Company’s Annual Report filed with the SEC on Form
10-K, as amended, for the year ended December 31, 2008. In the opinion of
management, all adjustments, consisting of normal recurring adjustments,
necessary for a fair presentation of financial position and the results of
operations for the interim periods presented have been reflected
herein.  The results of operations for interim periods are not
necessarily indicative of the results to be expected for the full year. Notes to
the financial statements which would substantially duplicate the disclosures
contained in the audited financial statements for the most recent fiscal year
ended December 31, 2008, as reported in the Form 10-K, as amended, have been
omitted.




USE
OF ESTIMATES




The
preparation of financial statements in conformity with generally accepted
accounting principles requires management to make estimates and assumptions that
affect the reported amounts of assets and liabilities and the disclosure of
contingent assets and liabilities at the date of the financial statements and
the reported amounts of revenues and expenses during the reporting period.
Actual results could differ from those estimates.





5





FRESCA
WORLDWIDE TRADING CORPORATION




NOTES TO
UNAUDITED FINANCIAL STATEMENTS




CONCENTRATIONS
OF CREDIT RISK




The
Company's ATM’s are located in New York State and usage of those ATM’s may be
affected by economic conditions in those areas. The Company has experienced
decrease in revenues due to decreased locations and worsened economic
conditions.




The
Company maintains cash balances with a financial institution insured by the
Federal Deposit Insurance Corporation up to $250,000. There are no uninsured
balances at September 30, 2009.




CASH
AND CASH EQUIVALENTS




The
Company considers all highly liquid instruments with a maturity of three months
or less when purchased to be cash equivalents for purposes of classification in
the balance sheets and statement of cash flows. Cash and Cash equivalents
consists of cash in bank (checking) accounts, CD, cash in ATM machines and money
market.




FIXED
ASSETS AND DEPRECIATION




Fixed
assets are stated at cost. Depreciation is calculated on a straight-line basis
over the useful lives of the related assets, which range from five to seven
years.  Maintenance and repairs are charged to income as
incurred.




REVENUE
RECOGNITION





The
Company derives its revenue from surcharge revenue and inter exchange revenue.
Surcharge fees are added fees which the Company charges the ATM user for
dispensing cash. Inter exchange fees are fees charged between banks for
transferring money. The Company all of the Surcharge Fees and receives a portion
of the Inter exchange fees as income. The Company recognizes the net fees
received as revenues.





The
Company receives interchange fees for transactions on ATM’s that it
owns. The Company also receives the interchange fee for transactions on
ATM’s owned by third party vendors included within its network. The Company
keeps and reports as revenues all interchange fees.





The
Company has 3 different circumstances for recording the surcharge fee as
revenue. In the first case, for ATM’s owned and serviced by the Company, the
Company receives and reports all of the surcharge fee as revenue. In the second
case, where the Company owns but does not service the ATM’s, the Company records
the surcharge fee as revenue and records the portion of the fee paid to the
owner of the ATM location as commission expense. In the third case, of ATM’s
owned and serviced by third party vendors, the Company rebates all of the
surcharge fee to the third party and does not report any surcharge fee
revenue





6





FRESCA
WORLDWIDE TRADING CORPORATION




NOTES TO
UNAUDITED FINANCIAL STATEMENTS





INCOME
TAXES




The
Company provides for income taxes under FASC Topic 740-10-5. This
Topic requires the use of an asset and liability approach in accounting for
income taxes.




This
Topic requires the reduction of deferred tax assets by a valuation
allowance if, based on the weight of available evidence, it is more likely than
not that some or all of the deferred tax assets will not be realized.





EARNINGS
(LOSS) PER SHARE




The basic
earnings (loss) per share are calculated by dividing the Company’s net income
available to common shareholders by the weighted average number of common shares
outstanding during the year. The diluted earnings (loss) per share are
calculated by dividing the Company’s net income (loss) available to common
shareholders by the diluted weighted average number of shares outstanding during
the year. The diluted weighted average number of shares outstanding is the basic
weighted number of shares adjusted as of the first of the year for any
potentially dilutive debt or equity. There are no diluted shares
outstanding.




ACCOUNTS
RECEIVABLE





The
Company considers accounts receivable to be fully collectible; accordingly, no
allowance for doubtful accounts is required. If amounts become uncollectible,
they will be charged to operations when that determination is made. No such
charges were recorded for the period ended September 30, 2009.





NOTE
3. ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS





During
the third quarter of 2009, the Company decided to discontinue to operations of
its ATM business and implemented a plan to dispose of the assets and liabilities
related to this line of business.  On February 10, 2010, the Company
entered into an Agreement of Merger and Plan of Reorganization (the “Merger
Agreement”) with Go Solar USA, Inc., a privately held Wyoming corporation
(“GUSA”). Upon closing of the transaction contemplated under the Merger
Agreement (the “Merger”), GUSA merged with and into the Company. The Company
immediately affected a name change and will hereinafter be known as Go Solar
USA, Inc.  At that time the net liabilities our ATM business were
assumed by the acquirers of that business.





The ATM
assets are a disposal group and constitute a component of the entity with
distinguishable cash flows.  Accordingly, these assets and cash flows
and results of operations associated with these assets are classified as
discontinued operations in the accompanying Statements of Operations, Balance
Sheets, and Statements of Cash Flows for all periods presented.





7





FRESCA
WORLDWIDE TRADING CORPORATION




NOTES TO
UNAUDITED FINANCIAL STATEMENTS





Assets
held for sale as of September 30, 2009 consisted of ATM machines and the cash
inside those machines.  The following assets and liabilities have been
segregated and classified as assets held for sale and liabilities associated
with assets held for sale, as appropriate, in the Balance Sheets as of September
30, 2009 and December 31, 2008.  The amounts presented below do not
include cash which will be retained by the Company.





September30,
                      2009
                    
                    
                    December31,
                      2008Assets
      held for saleProperty
      and equipment, net of accumulated depreciation of $9,025 and $9,025,
      respectively
                    
                    $
                    -
                    
                    
                    $
                    -Assets
      held for sale and discontinued operations
                    
                    $
                    -
                    
                    
                    $
                    -Liabilities
      related to assets held for sale and discontinued
operationsAccounts
      payable
                    
                    $
                    33,002
                    
                    
                    $
                    37,925Liabilities
      related to assets held for sale and discontinued
operations
                    
                    $
                    33,002
                    
                    
                    $
                    37,925





The
following summarized financial information relates to the assets held for sale
and have been reported as discontinued operations in all periods presented.
Because of the Company’s net loss, there is no provision for income
taxes.





September30,
                      2009
                    
                    
                    September30,
                      2008Revenues
                    
                    $
                    13,857
                    
                    
                    $
                    14,355Cost
      and Expenses:Cost
      of sales
                    
                    
                    4,890
                    
                    
                    
                    2,101General
      and administrative expenses
                    
                    
                    4,639
                    
                    
                    
                    -Other
      Income
                    
                    
                    1,891
                    
                    
                    
                    -Income
      from discontinued operations
                    
                    $
                    6,219
                    
                    
                    $
                    16,456





NOTE
4. COMMON STOCK





During
March 2009 the company issued 19,360,000 shares of common stock for
services.  The Company adjusted common stock and additional paid in
capital accordingly. The shares were valued at $19,553,600 based on the market
value of the stock on the date of the transaction.





In July
2009, the Company cancelled 19,360,000 shares of common stock which had
originally been issued for services in conjunction with a share purchase
agreement.  The agreement was cancelled and the issued shares were
returned and cancelled.









8





FRESCA
WORLDWIDE TRADING CORPORATION




NOTES TO
UNAUDITED FINANCIAL STATEMENTS





NOTE
 5. NOTE PAYABLE





The
Company has a $5,000 note payable with Joseph Passalaqua bearing interest at
10%; payable on demand.  The Company has a $500 note payable with Joseph
Passalaqua bearing interest at 18%; payable on demand.  Interest accrued on
these notes totals $761 at September 30, 2009.





NOTE
 6. OPERATING LEASE





The
Company leased office space under an operating lease which expired in July 2009.
The lease continued on a month-to-month basis after it expired.  Rent
expense for the period ended September 30, 2009 amounted to $1,800.




NOTE
 7.  THE EFFECT OF RECENTLY ISSUED ACCOUNTING STANDARDS





In June
2009, the FASBaccounting literature stating that theFASB Accounting
Standards Codification, (“Codification” or “ASC”) became the source of
authoritative GAAP recognized by the FASB to be applied by nongovernmental
entities. Rules and interpretive releases of the SEC under authority of federal
securities laws are also sources of authoritative GAAP for SEC registrants. On
the effective date the Codification superseded all then-existing non-SEC
accounting and reporting standards. All other non-grandfathered non-SEC
accounting literature not included in the Codification became
non-authoritative.





The FASB
will no longer issue new standards in the form of Statements, FASB Staff
Positions, or Emerging Issues Task Force Abstracts; instead, it will issue
Accounting Standards Updates (ASU’s). The FASB will not consider ASU’s as
authoritative in their own right; rather these updates will serve only to update
the Codification, provide background information about the guidance, and provide
the bases for conclusions on the change(s) in the Codification. This
guidance is incorporated in ASC Topic 105,Generally Accepted Accounting
Principles.The Company adopted ASC Topic 105 in the third quarter
of 2009, and the Company will provide reference to both the Codification topic
reference and the previously authoritative references related to Codification
topics and subtopics, as appropriate.





9





FRESCA
WORLDWIDE TRADING CORPORATION


NOTES TO
UNAUDITED FINANCIAL STATEMENTS





Effective
January 1, 2009, the Company adopted FASB ASC Topic No. 815 – 40, Derivatives and Hedging - Contracts
in Entity’s Own Stock (formerly Emerging Issues Task Force Issue No.
07-5,Determining Whether an
Instrument or Embedded Feature is Indexed to an Entity’s Own Stock). The
adoption of FASB ASC Topic No. 815 – 40’s requirements can affect the accounting
for warrants and many convertible instruments with provisions that protect
holders from a decline in the stock price (or “down-round” provisions). For
example, warrants with such provisions will no longer be recorded in
equity.  Downward provisions reduce the exercise price of a warrant or
convertible instrument if a company either issues equity shares for a price that
is lower than the exercise price of those instruments or issues new warrants or
convertible instruments that have a lower exercise price. The Company has no
such warrants; therefore, the adoption of these requirements had no impact on
the Company’s balance sheet or results of operations.





In April
2009, the FASB issued FASB Staff Position (“FSP”) SFAS No. 141(R)-1 “Accounting for Assets Acquired and
Liabilities Assumed in a Business Combination That Arise from
Contingencies”. FSP FAS 141(R)-1, which is incorporated in FASB ASC Topic
No. 805,“Business
Combinations” addresses application issues raised by preparers, auditors,
and members of the legal profession on initial recognition and measurement,
subsequent measurement and accounting, and disclosure of assets and liabilities
arising from contingencies in a business combination. This FSP was effective for
assets or liabilities arising from contingencies in business combinations for
which the acquisition date is on or after the beginning of the first annual
reporting period beginning on or after December 15, 2008. The Company has not
made any acquisitions during the nine months ended September 30, 2009 that would
require such disclosures.





In
April 2009, the FASB issued FASB Staff Position SFAS 157-4,“Determining the Fair Value of a
Financial Asset When the Volume and Level of Activity for the Asset or Liability
Have Significantly Decreased and Identifying Transactions That Are Not
Orderly” (“FSP 157-4”). FSP 157-4, which is incorporated in FASB ASC
Topic No. 820,“Fair Value
Measurements and Disclosures”, clarified and provided additional guidance
for estimating fair value when the volume and level of activity for the asset or
liability have significantly decreased. This FSP also includes guidance on
identifying circumstances that indicate a transaction is not orderly. This FSP
shall be effective for interim and annual reporting periods ending after
June 15, 2009, and shall be applied prospectively. Early adoption is
permitted for periods ending after March 15, 2009. Earlier adoption for
periods ending before March 15, 2009, is not permitted. If a reporting
entity elects to adopt early either FSP FAS 115-2 and FAS 124-2 or FSP FAS 107-1
and APB 28-1,Interim
Disclosures about Fair Value of Financial Instruments, the reporting
entity also is required to adopt early this FSP. Additionally, if the reporting
entity elects to adopt early this FSP, FSP FAS 115-2 and FAS 124-2 also must be
adopted early. This FSP does not require disclosures for earlier periods
presented for comparative purposes at initial adoption. In periods after initial
adoption, this FSP requires comparative disclosures only for periods ending
after initial adoption. Revisions resulting from a change in valuation technique
or its application shall be accounted for as a change in accounting estimate
(FASB ASC Topic No. 250 – 10 - 45,Accounting Changes and Error
Corrections). In the period of adoption, a reporting entity shall
disclose a change, if any, in valuation technique and related inputs resulting
from the application of this FSP, and quantify the total effect of the change in
valuation technique and related inputs, if practicable, by major category. The
Company expects to adopt this pronouncement effective January 1, 2010 and does
not anticipate that this pronouncement will have a material impact on its
results of operations or financial position.





10





FRESCA
WORLDWIDE TRADING CORPORATION


NOTES TO
UNAUDITED FINANCIAL STATEMENTS





In May
2009, the FASB issued ASC Topic No. 855,“Subsequent Events”,
establishes general standards of accounting for and disclosure of events that
occur after the balance sheet date but before financial statements are issued or
are available to be issued. In particular, this Statement sets forth: (1) the
period after the balance sheet date during which management of a reporting
entity should evaluate events or transactions that may occur for potential
recognition or disclosure in the financial statements; (2) the circumstances
under which an entity should recognize events or transactions occurring after
the balance sheet date in its financial statements; and (3) the disclosures that
an entity should make about events or transactions that occurred after the
balance sheet date. In accordance with SFAS 165, an entity should apply the
requirements to interim or annual financial periods ending after June 15, 2009.
The Company adopted this Topic effective June 30, 2009 and the
adoption did not have a material impact on its consolidated financial
statements.





In June
2009, the FASB issued guidance which amends the consolidation guidance
applicable to variable interest entities. This guidance is included in FASB ASC
810, Consolidation.The
amendments significantly reduce the previously required quantitative
consolidation analysis, and require ongoing reassessments of whether a company
is the primary beneficiary of a variable interest entity. This new guidance also
requires enhanced disclosures about an enterprise’s involvement with a variable
interest entity. This statement is effective for the beginning of the first
annual reporting period beginning after November 15, 2009. The Company does not
currently expect the adoption of the new guidance in FASB ASC 810 to impact its
consolidated financial statements.




NOTE
8. GOING CONCERN





The
Company's financial statements are prepared using generally accepted accounting
principles in the United States of America applicable to a going concern which
contemplates the realization of assets and liquidation of liabilities in the
normal course of business.





In order
to continue as a going concern, the Company will need, among other things,
additional capital resources.  Management's plans to obtain such resources
for the Company include (1) obtaining capital from management and significant
shareholders sufficient to meet its minimal operating expenses, and (2) seeking
out and completing a merger with an existing operating company.  However,
management cannot provide any assurances that the Company will be successful in
accomplishing any of its plans.





11





FRESCA
WORLDWIDE TRADING CORPORATION




NOTES TO
UNAUDITED FINANCIAL STATEMENTS





The
ability of the Company to continue as a going concern is dependent upon its
ability to successfully accomplish the plans described in the preceding
paragraph and eventually secure other sources of financing and attain profitable
operations.  The accompanying financial statements do not include any
adjustments that might be necessary if the Company is unable to continue as a
going concern.





NOTE
9. SUBSEQUENT EVENTS








Agreement
of Merger and Plan of Reorganization




On
February 10, 2010, the Company entered into an Agreement of Merger and Plan of
Reorganization (the “Merger Agreement”) with Go Solar USA, Inc., a privately
held Wyoming corporation (“GUSA”). Upon closing of the transaction contemplated
under the Merger Agreement (the “Merger”), GUSA merged with and into the
Company.  The Company immediately affected a name change and will
hereinafter be known as Go Solar USA, Inc. after February 10,
2010.  The Merger was accounted for as a reverse merger and
recapitalization with GUSA being the continuing entity.  GUSA is the
acquirer for financial reporting purposes and the Company is the acquired
company. Consequently, the assets and liabilities and the operations that will
be reflected in the historical financial statements prior to the Merger will be
those of GUSA and will be recorded at the historical cost basis of GUSA, and the
consolidated financial statements after completion of the Merger will include
the assets and liabilities of the Company and GUSA, historical operations of
GUSA and operations of the Company from the closing date of the
Merger.





We intend
to carry on the business of GUSA as our sole line of business. Upon closing of
the Merger, we relocated our executive offices to 201 St. Charles Avenue, Suite
2500, New Orleans, LA 70170 and our telephone number is (504)
582-1110.





At the
closing of the Merger, each share of GUSA common stock issued and outstanding
immediately prior to the closing of the Merger was exchanged for the right to
receive 15 shares of our common stock. To the extent that there are fractional
shares, such fractional shares will be rounded to the nearest whole
share.  Accordingly, an aggregate of 15,000,000 shares of our common
stock were issued to the holders of GUSA common stock.





Departure
of Sole Officer and Director





Upon the
closing of the Merger, Margaret Burton resigned as our sole officer and
director. J. David Brotherton was appointed as Chief Executive Officer and
director of the Company.





12





ITEM
      2:
              MANAGEMENT'S
      DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF
      OPERATIONS





FORWARD LOOKING
STATEMENTS


This
document contains "forward-looking statements" within the meaning of the Private
Securities Litigation Reform Act of 1995.  Forward-looking statements may
be identified by words such as "expects," "anticipates," "intends," "plans,"
"believes," "seeks," "estimates," "will" or words of similar meaning and
include, but are not limited to, statements about the expected future business
and financial performance of the Company.  Forward-looking statements are
based on management's current expectations and assumptions, which are inherently
subject to uncertainties, risks and changes in circumstances that are difficult
to predict.  Actual outcomes and results may differ materially from these
expectations and assumptions due to changes in global political, economic,
business, competitive, market, regulatory and other factors.  We undertake
no obligation to publicly update or review any forward-looking information,
whether as a result of new information, future developments or
otherwise.





The
following discussion and analysis should be read in connection with the
Company’s consolidated financial statements and related notes thereto, as
included in this report, as well as the Company’s Annual Report filed on form
10-K.




Organization
and Basis of Presentation




The
Company was formed under the laws of the State of Nevada.  On February 10,
2006, the Company entered into an asset purchase agreement with Cobalt Blue,
LLC., a New York company, for the purchase of its ATM assets. The Company paid
Cobalt Blue, LLC. $10,000 for the purchase of its ATM assets on February 10,
2006. Cobalt Blue, LLC. is operated as a privately held company and has been in
existence since 2003. The Company was inactive from December 29, 2003 (date of
formation) until February 10, 2006.





Critical
Accounting Policies





The
preparation of financial statements and related disclosures in conformity with
accounting principles generally accepted in the United States of America
requires management to make judgments, assumptions and estimates that affect the
amounts reported in our consolidated financial statements and accompanying
notes. We base our estimates and judgments on historical experience and on
various other assumptions that we believe are reasonable under the
circumstances. However, future events are subject to change, and the best
estimates and judgments routinely require adjustment. The amounts of assets and
liabilities reported in our consolidated balance sheet, and the amounts of
revenues and expenses reported for each of our fiscal periods, are affected by
estimates and assumptions which are used for, but not limited to, the accounting
for allowance for doubtful accounts, goodwill and intangible asset impairments,
restructurings, inventory and income taxes. Actual results could differ from
these estimates. The following critical accounting policies are significantly
affected by judgments, assumptions and estimates used in the preparation of our
consolidated financial statements.





13





Nine
Months Ended September 30, 2009 Compared to Nine Months Ended September 30,
2008





EXPENSES –During the nine
months ended September 30, 2009 the Company recognized operating expenses of
$20,792 compared to $36,426 for the nine months ended September 30,
2008.  The difference can be attributed to the 3rd quarter
2009 decision to discontinue the Company’s ATM operations.





RESULTS OF OPERATIONS –For
the Nine Months ended September 30, 2009 the Company recognized a loss of
$14,899 compared to $19,932 for the nine months ended September 30,
2008.  The difference can be attributed to the 3rd quarter
2009 decision to discontinue the Company’s ATM operations.





Three
Months Ended September 30, 2009 Compared to Three Months Ended September 30,
2008





EXPENSES –During the three
months ended September 30, 2009 the Company recognized operating expenses of
$4,938 compared to an expense of $5,332 for the three months ended September 30,
2008.  The difference is due mostly to the 3rd quarter
2009 cancellation of shares issued pursuant to a previous share purchase
agreement.





RESULTS OF OPERATIONS –For
the three months ended September 30, 2009 the Company recognized a net loss of
$5,081 compared to a loss of $5,439 for the three months ended September 30,
2008.  The difference is due mostly to the 3rd quarter
2009 cancellation of shares issued pursuant to a previous share purchase
agreement.





Liquidity and Capital
Resources





Fresca
incurred a net loss of $14,899 for the nine months ended September 30, 2009, and
had a working capital deficit of $38,758 as of September 30,
2009.  These conditions create an uncertainty as to the Company’s
ability to continue as a going concern.





Fresca
continues to rely on advances from third parties to fund operating shortfalls
and does not foresee a change in this situation in the immediate future. There
can be no assurance that Fresca will continue to have such advances available.
Fresca will not be able to continue operations without them.





14





COMMON
STOCK


We are
authorized to issue 100,000,000 shares of Common Stock, with a par value of
$0.001. There are 2,100,000 shares of Common Stock issued and outstanding as of
the date of this form 10-Q. All shares of common stock have one vote per share
on all matters including election of directors, without provision for cumulative
voting. The common stock is not redeemable and has no conversion or preemptive
rights. The common stock currently outstanding is validly issued, fully paid and
non- assessable. In the event of liquidation of the company, the holders of
common stock will share equally in any balance of the company's assets available
for distribution to them after satisfaction of creditors and preferred
shareholders, if any. The holders of common stock of the company are entitled to
equal dividends and distributions per share with respect to the common stock
when, as and if, declared by the board of directors from funds legally
available.





PREFERRED
STOCK


We are
authorized to issue 10,000,000 shares of Preferred Stock, with a par value of
$0.001. There are no shares of Preferred Stock issued and outstanding as of the
date of this form 10-Q.




ITEM
      3:
            QUANTITATIVE
      AND QUALITATIVE DISCLOSURES ABOUT MARKET
RISKS





As a
smaller reporting company, we are not required to provide the information
required by this Item.





ITEM
      4T:
            CONTROLS
      AND PROCEDURES





Evaluation
of Disclosure Controls and Procedures


We
carried out an evaluation, under the supervision and with the participation of
our management, including our principal executive officer and principal
financial officer, of the effectiveness of our disclosure controls and
procedures (as defined in Exchange Act Rules 13a-15(e) and
15d-15(e)).  Based upon that evaluation, our principal executive
officer and principal financial officer concluded that, as of the end of the
period covered in this report, our disclosure controls and procedures were not
effective to ensure that information required to be disclosed in reports filed
under the Securities Exchange Act of 1934 is recorded, processed, summarized and
reported within the required time periods and is accumulated and communicated to
our management, including our principal executive officer and principal
financial officer, as appropriate to allow timely decisions regarding required
disclosure.





15





Our
management, including our principal executive officer and principal financial
officer, does not expect that our disclosure controls and procedures or our
internal controls will prevent all error or fraud.  A control system,
no matter how well conceived and operated, can provide only reasonable, not
absolute, assurance that the objectives of the control system are
met.  Further, the design of a control system must reflect the fact
that there are resource constraints and the benefits of controls must be
considered relative to their costs.  Due to the inherent limitations
in all control systems, no evaluation of controls can provide absolute assurance
that all control issues and instances of fraud, if any, have been detected. To
address the material weaknesses, we performed additional analysis and other
post-closing procedures in an effort to ensure our consolidated financial
statements included in this annual report have been prepared in accordance with
generally accepted accounting principles. Accordingly, management believes that
the financial statements included in this report fairly present in all material
respects our financial condition, results of operations and cash flows for the
periods presented.





Management’s Report on
Internal Control over Financial Reporting


Our
management is responsible for establishing and maintaining adequate internal
control over financial reporting as defined in Rule 13a-15(f) under the
Securities Exchange Act, as amended.  Our management assessed the
effectiveness of our internal control over financial reporting as of December
31, 2008. In making this assessment, our management used the criteria set forth
by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”)
in Internal Control-Integrated Framework.  A material weakness is a
deficiency, or a combination of deficiencies, in internal control over financial
reporting, such that there is a reasonable possibility that a material
misstatement of the company's annual or interim financial statements will not be
prevented or detected on a timely basis.  We have identified the
following material weaknesses;


1.
            As
      of December 31, 2008, we did not maintain effective controls over the
      control environment.  Specifically we have not developed and
      effectively communicated to our employees its accounting policies and
      procedures.  This has resulted in inconsistent
      practices.  Further, the Board of Directors does not currently
      have any independent members and no director qualifies as an audit
      committee financial expert as defined in Item 407(d)(5)(ii) of Regulation
      S-B.  Since these entity level programs have a pervasive effect
      across the organization, management has determined that these
      circumstances constitute e a material
weakness.





2.
            As
      of December 31, 2008, we did not maintain effective controls over
      financial statement disclosure. Specifically, controls were not designed
      and in place to ensure that all disclosures required were originally
      addressed in our financial statements.   Accordingly,
      management has determined that this control deficiency constitutes a
      material weakness.





Because
of these material weaknesses, management has concluded that the Company did not
maintain effective internal control over financial reporting as of December 31,
2008, based on the criteria established in "Internal Control-Integrated
Framework" issued by the COSO.





16





Change In Internal Control
Over Financial Reporting


There
were no changes in our internal control over financial reporting that occurred
during the three months ended September 30, 2009 that have materially affected,
or are reasonably likely to materially affect, our internal control over
financial reporting.




PART
II. OTHER INFORMATION




ITEM
6:          EXHIBITS AND
REPORTS ON FORM 8-K





(a)    Exhibits:


Exhibit
      No.
              Description31.1
              Section
      302 Certification32.1
              Section
      906 Certification





(b)    Reports
on Form 8-K:





None.





SIGNATURES





Pursuant
to the requirements of Section 13 or 15(d) of the Securities Exchange Act of
1934, the Company has duly caused this report to be signed on its behalf by the
undersigned, thereunto duly authorized.





Go
      Solar USA, Inc.By:
                  /s/  J. David
      BrothertonJ.
      David BrothertonPresident(Principal
      Executive Officer andPrincipal
      Accounting
Officer)





Date:  May
13, 2010





17