**U.S.      SECURITIES AND EXCHANGE COMMISSION**

**Washington,      D.C. 20549**

**FORM      10-KSB/A**

**Amendment      No. 2**

| Nevada                                                                  | 87-0385103                                                         |
|------------------------------------------------------------------------------|--------------------------------------------------------------------|
| (State                or other jurisdiction of                incorporation) | (I.R.S.                Employer Identification                No.) |

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**DOCUMENTS      INCORPORATED BY REFERENCE**

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**Table      of Contents**

| PART                  I   |
|---------------------------|
| Item                  1.  | Description                  of Business |
| Item                  2.  | Description                  of Property |
| Item                  3.  | Legal                  Proceedings |
| Item                  4.  | Submission                  of Matters to a Vote of Security Holders |
|                      |   |
| PART                  II  |
|                      |   |
| Item                  5.  | Market                  for Common Equity and Related Stockholder Matters |
| Item                  6.  | Management’s                  Discussion and Analysis or Plan of Operation |
| Item                  7.  | Financial                  Statements |
| Item                  8.  | Changes                  in and Disagreements with Accountants on Accounting and Financial                  Disclosure |
| Item                  8A. | Controls                  and Procedures |
| Item                  8B. | Other                  Information |
|                      |
| PART                  III |
|                      |   |
| Item                  9.  | Directors,                  Executive Officers, Promoters and Control Persons; Compliance with                  Section                  16(a) of the Exchange Act |
| Item                  10. | Executive                  Compensation |
| Item                  11. | Security                  Ownership of Certain Beneficial Owners and Management and Related                  Stockholder Matters |
| Item                  12. | Certain                  Relationships and Related Transactions |
| Item                  13. | Exhibits |
| Item                  14. | Principal                  Accountant Fees and Services |

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**PART      I**

**ITEM      1.**
**DESCRIPTION      OF BUSINESS.**

**Corporate      Organization and History**

**Business      of Joy Power International Holdings Limited**

**General**

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**Sales      and Marketing**

**Manufacturers**

| ·   | supply                quality and sourcing procedures; |
|--------------------|--------------------------------------------------------|

|   |   |
|--------|--------|

| ·   | factory                equipment and workshop maintenance; |
|--------------------|------------------------------------------------------------|

|   |   |
|--------|--------|

| ·   | manufacturing                process, multistage audit and                sampling; |
|--------------------|-------------------------------------------------------------------------------------|

|   |   |
|--------|--------|

| ·   | test                and evaluation of finished products;                and |
|--------------------|-----------------------------------------------------------------------------|

|   |   |
|--------|--------|

| ·   | periodic                examination and testing of final                products. |
|--------------------|-----------------------------------------------------------------------------------|

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**Competition**

**Regulation**

**Employees**

**.       **

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**ITEM      2.**
**DESCRIPTION      OF PROPERTY**

**ITEM      3.**
**LEGAL      PROCEEDINGS.**

**ITEM      4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS.**

**PART      II**

**ITEM      5. MARKET FOR COMMON EQUITY AND RELATED STOCKHOLDER      MATTERS.**

----

**ITEM      6. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS      OF      OPERATIONS.**

**Overview**

**Results      of Operations **

|                                         |   | Year                EndedSeptember                30, 2005(Audited) |     | Year                EndedSeptember                30, 2004(Audited) |   |
|----------------------------------------------|--------|---------------------------------------------------------------------|----------|---------------------------------------------------------------------|--------|
| Statement                of Operations Data: |   |                                                                |     |                                                                |   |
| Revenue                                      |   | $                                                                   | -0-      |                                                                | $      | -0- |   |
| (Net                Loss)                    |   |                                                                | (17,000  | )                                                                   |   | (202,750 | ) |
| (Net                Loss) Per Share          |   |                                                                | (0.00    | )                                                                   |   | (0.00 | ) |
|                                         |   |                                                                |     |                                                                |   |   |   |
| Balance                Sheet Data:           |   |                                                                |     |                                                                |   |   |   |
| Total                Assets                  |   | $                                                                   | -0-      |                                                                | $      | -0- |   |
| Total                Current Liabilities     |   |                                                                | 219,750  |                                                                |   | 202,750 |   |
| Accumulated                Deficit           |   |                                                                | 265,549  |                                                                |   | 248,549 |   |
| Stockholders’                Deficit   |   |                                                                | (219,750 | )                                                                   |   | (202,750 | ) |

----

**Fiscal      Year Ended September 30, 2005 (audited) as compared to fiscal year ended      September 30, 2005 (audited)**

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**Critical      Accounting Estimates**

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**Off-Balance      Sheet Arrangements**

**ITEM      7.**
**FINANCIAL      STATEMENTS.**

**ITEM      8.**
**CHANGES      IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL      DISCLOSURE.**

**ITEM      8A.**
**CONTROLS      AND PROCEDURES**

**ITEM      8B. OTHER INFORMATION**

----

**PART      III**

**ITEM      9.**
**DIRECTORS      AND EXECUTIVE OFFICERS**

| **Name**                     | ** ** | **Age** | ** ** | **Position**                                       | ** ** | **Term(s)                  of Office**      |
|------------------------------|------------|---------|------------|----------------------------------------------------|------------|---------------------------------------------|
| Hoi-ho                  Kiu  |       | 43      |       | Director,                  Chief Executive Officer |       | October                  3, 2005 to present |
| Maggie                  Kwok |       | 33      |       | Director,                  Chief Financial Officer |       | October                  3, 2005 to present |
| Yu                  Fai Yip  |       | 30      |       | Director,                  Secretary               |       | October                  3, 2005 to present |

** **

**Yu      Fai Yip**

**Hoi-ho      Kiu**

**Maggie      Kwok**

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**Section      16(a) Beneficial Ownership Reporting Compliance.**

all      current officers and directors of the Company untimely filed their Form 3      Statements of Beneficial Ownership but otherwise appear to be in compliance      with      Section 16(a). All former officers and directors of the Company failed to file      Form 4 or Form 5 Statements of Beneficial Ownership reflective of the end of      their tenures in October 2005.

**Code      of Ethics**

**ITEM      10.**
**EXECUTIVE      COMPENSATION.**

** **

**ITEM      11.**
**SECURITY      OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER      MATTERS.**

*”*

| Name                                                                                                                         |   | Number                of Shares |   | Percentage                Owned |
|------------------------------------------------------------------------------------------------------------------------------|--------|---------------------------------|--------|---------------------------------|
| Yu                Fai Yip, Director and Secretary                                                                            |   | 54,000,000                      |   | 33.3%                           |
|                                                                                                                         |   |                            |   |                            |
| Hoi-ho                Kiu, Director and Chief Executive Officer                                                              |   | -0-                             |   | -0-%                            |
|                                                                                                                         |   |                            |   |                            |
| Maggie                Kwok, Chief Financial Officer                                                                          |   | -0-                             |   | -0-%                            |
|                                                                                                                         |   |                            |   |                            |
| All                Directors and Officers  as                a group (three persons)                          |   | 54,000,000                      |   | 33.3%                           |
|                                                                                                                         |   |                            |   |                            |
|                                                                                                                         |   |                            |   |                            |
| Lu                ZhijianAdwo                Loding HouseShennanzhonghu,                Shenzhen                             |   | 14,249,400                      |   | 8.8%                            |
|                                                                                                                         |   |                            |   |                            |
| Ge                WuNo.                41-302 ShengpingjieZhijingxu,                GuangzhouGuangdong,                China |   | 13,350,240                      |   | 8.2%                            |

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**ITEM      12.**
**CERTAIN      RELATIONSHIPS AND RELATED TRANSACTIONS.**

**ITEM      13.**
**EXHIBITS **

| **Exhibit** |   | **Description**                                                                                                                                                                                                                                                               |
|-------------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|        |   |                                                                                                                                                                                                                                                                          |
| 2           |   | Share                Exchange and Reorganization Agreement with Joy Power International                Holdings Limited, dated September 30, 20051                                                                                                                            |
|        |   |                                                                                                                                                                                                                                                                          |
| 3.1         |   | Articles                of Incorporation of Centre Capital Corporation, dated September 6,                19882                                                                                                                                                               |
|        |   |                                                                                                                                                                                                                                                                          |
| 3.2         |   | Certificate                of Amendment to Articles of Incorporation of Centre Capital Corporation,                dated April 15, 20043                                                                                                                                      |
|        |   |                                                                                                                                                                                                                                                                          |
| 3.3         |   | Bylaws                of Centre Capital Corporation, dated December 22,                19952                                                                                                                                                                                  |
|        |   |                                                                                                                                                                                                                                                                          |
| 10.1        |   | Sale                and Purchase Agreement for Acquisition of Dalian Fengming International                Recreation Town Co., Limited, dated November 17,                20054                                                                                              |
|        |   |                                                                                                                                                                                                                                                                          |
| 10.2        |   | Revised                Sale and Purchase Agreement for Acquisition of Dalian Fengming                International Recreation Town Co., Limited, dated November 30,                20054                                                                                      |
|        |   |                                                                                                                                                                                                                                                                          |
| 14          |   | Code                of Ethics, dated January 4, 20065                                                                                                                                                                                                                         |
|        |   |                                                                                                                                                                                                                                                                          |
| 21          |   | Subsidiaries5                                                                                                                                                                                                                                                                 |
|        |   |                                                                                                                                                                                                                                                                          |
| 31.1        |   | Certification                of Chief Executive Officer required by Rule 13a-14(a) or Rule 15d-14(a)                of                the Securities Exchange Act of 1934, as adopted pursuant to Section                302 of                the Sarbanes-Oxley Act of 2002 |
|        |   |                                                                                                                                                                                                                                                                          |
| 31.2        |   | Certification                of Chief Financial Officer required by Rule 13a-14(a) or Rule 15d-14(a)                of                the Securities Exchange Act of 1934, as adopted pursuant to Section                302 of                the Sarbanes-Oxley Act of 2002 |
|        |   |                                                                                                                                                                                                                                                                          |
| 32.1        |   | Certifications                of Chief Executive Officer and Chief Financial Officer pursuant to                18                U.S.C. Section 1350, as adopted pursuant to Section 906 of the                Sarbanes-Oxley Act of 2002                                    |

----

| 1 | Incorporated                  by reference from the Company’s Current Report on Form 8-K filed on                  November 7, 2005.                                      |
|---|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 2 | Incorporated                  by reference from the Company’s Registration Statement on Form 10-SB,                  Registration No. 000-25845, filed on April 22, 1999. |
| 3 | Incorporated                  by reference from the Company’s Current Report on Form 8-K filed on May                  11, 2004.                                          |
| 4 | Incorporated                  by reference from the Company’s Current Report on Form 8-K filed on                  December 15, 2005.                                     |
| 5 | Incorporated                  by reference from the Company’s Annual Report on Form 10-KSB filed on                  February 10, 2006.                                   |

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**ITEM      14.**
**PRINCIPAL      ACCOUNTANT FEES AND SERVICES**

**Name      of Auditor **

----

**SIGNATURES**

|         |                                        |                                           |
|--------------|---------------------------------------------|------------------------------------------------|
|         | GOLDEN                HEALTH HOLDINGS, INC. |
|    |                                   |                                      |
|         |                                        |  /s/              Hoi-ho              Kiu |
|         | By: Hoi-ho KiuIts: Chief Executive Officer  |
|         |                                        |
|         | Date: September 25,              2006  |

| Signature                                                                  |   | Title                                                                                                                               |   | Date                                |
|----------------------------------------------------------------------------|--------|-------------------------------------------------------------------------------------------------------------------------------------|--------|-------------------------------------|
|                                                                       |   |                                                                                                                                |   |                                |
|  /s/                  Hoi-ho Kiu /s/                  Hoi-ho Kiu |   | Chief                  ExecutiveOfficer                  and Director(Principal                  ExecutiveOfficer)                  |   | September                  25, 2006 |
|                                                                       |   |                                                                                                                                |   |                                |
|  /s/                  Maggie KwokMaggie                    Kwok       |   | Chief                  Financial Officer,(Principal                  Financial and AccountingOfficer)                  and Director |   | September                  25, 2006 |
|                                                                       |   |                                                                                                                                |   |                                |
|  /s/                    Yu-Fai YipYu-Fai                    Yip       |   | Secretary                  and                  Director                                                                            |   | September                  25, 2006 |

----

----

| **GOLDEN                    HEALTH HOLDINGS, INC.****(DEVELOPMENT                    STAGE COMPANY)****BALANCE                    SHEET** |
|-------------------------------------------------------------------------------------------------------------------------------------------|

|                                                                                                    |   |  September                    30, 2005 |     | September                    30, 2004 |   |
|---------------------------------------------------------------------------------------------------------|--------|---------------------------------------------|----------|---------------------------------------|--------|
|                                                                                                    |   |                                   |     |                                  |   |
| **ASSETS**                                                                                              |   |                                   |     |                                  |   |
| **Total                    Assets**                                                                     |   | $                                           | -        |                                  | $      | - |   |
|                                                                                                    |   |                                        |     |                                  |   |   |   |
| **LIABILITIES                    AND STOCKHOLDERS' DEFICIT**                                            |   |                                        |     |                                  |   |   |   |
|                                                                                                    |   |                                        |     |                                  |   |   |   |
| Current                    Liabilities:                                                                 |   |                                        |     |                                  |   |   |   |
|                       Accrued expenses                                                        |   | $                                           | 19,750   |                                  | $      | 2,750 |   |
|                                                                                                    |   |                                        |     |                                  |   |   |   |
| Long                    Term Liabilities:                                                               |   |                                        |     |                                  |   |   |   |
|                       Convertible notes payable                                               |   |                                        | 200,000  |                                  |   | 200,000 |   |
|                                                                                                    |   |                                        |     |                                  |   |   |   |
| **Total                    Liabilities**                                                                |   | $                                           | 219,750  |                                  | $      | 202,750 |   |
|                                                                                                    |   |                                        |     |                                  |   |   |   |
| Stockholders'                    Deficit                                                                |   |                                        |     |                                  |   |   |   |
|     Preferred                    stock, $.001 par value - 10,000,000 shares         |   |                                        |     |                                  |   |   |   |
|       authorized;                    no shares issued and outstanding     |   |                                        | -        |                                  |   | - |   |
|     Common                    stock, $.001 par value - 100,000,000 shares           |   |                                        |     |                                  |   |   |   |
|                         authorized; 45,798,672 shares issued and outstanding        |   |                                        | 45,799   |                                  |   | 45,799 |   |
|                                                                                                    |   |                                        |     |                                  |   |   |   |
| Additional                    paid-in capital                                                           |   |                                        | -        |                                  |   | - |   |
| Deficit                    Accumulated during Development Stage                                         |   |                                        | (265,549 | )                                     |   | (248,549 | ) |
|                                                                                                    |   |                                        |     |                                  |   |   |   |
| **                          Total stockholders' deficit**                 |   |                                        | (219,750 | )                                     |   | (202,750 | ) |
|                                                                                                    |   |                                        |     |                                  |   |   |   |
| **                          Total liabilities and stockholders' deficit** |   | $                                           | -        |                                  | $      | - |   |

----

| **GOLDEN                    HEALTH HOLDINGS, INC.****(DEVELOPMENT                    STAGE COMPANY)****STATEMENTS                    OF OPERATIONS** |
|------------------------------------------------------------------------------------------------------------------------------------------------------|

|                                                                                        |   |                                   |       |                                  |   | Feb.                    12, 2002 (date of      |   |
|---------------------------------------------------------------------------------------------|--------|---------------------------------------------|------------|---------------------------------------|--------|------------------------------------------------|--------|
|                                                                                        |   |                                   |       |                                  |   | inception                    of development    |   |
|                                                                                        |   |                                   |       |                                  |   | stage)                    to Sep. 30, 2005     |   |
|                                                                                        |   |                                   |       |                                  |   | *(unaudited)*                    Feb. 12, 2002 |   |
|                                                                                        |   |  Year                    ended         |       | Year                    ended         |   | to                    September 30,            |   |
|                                                                                        |   |  September                    30, 2005 |       | September                    30, 2004 |   | 2004                                           |   |
|                                                                                        |   |                                        |       |                                  |   |                                           |   |
| **REVENUES**                                                                                |   | $                                           | -          |                                  | $      | -                                              |   | $ | - |   |
|                                                                                        |   |                                        |       |                                  |   |                                           |   |   |   |   |
| **EXPENSES**                                                                                |   |                                        |       |                                  |   |                                           |   |   |   |   |
|                       Administrative                                    |   |                                        | 5,000      |                                  |   | 200,000                                        |   |   | 250,799 |   |
|                                                                                        |   |                                        |       |                                  |   |                                           |   |   |   |   |
|         Total                    operating expenses |   |                                        | 5,000      |                                  |   | 200,000                                        |   |   | 250,799 |   |
|                                                                                        |   |                                        |       |                                  |   |                                           |   |   |   |   |
|                       Interest expense                                            |   |                                        | 12,000     |                                  |   | 2,750                                          |   |   | 14,750 |   |
|                                                                                        |   |                                        |       |                                  |   |                                           |   |   |   |   |
|         Net                    Loss                 |   |                                        | (17,000    | )                                     |   | (202,750                                       | )      |   | (265,549 | ) |
|                                                                                        |   |                                        |       |                                  |   |                                           |   |   |   |   |
| Basic                    net loss per common share                                          |   | $                                           | (0.00      | )                                     | $      | (0.00                                          | )      |   |   |   |
|                                                                                        |   |                                        |       |                                  |   |                                           |   |   |   |   |
| Weighted                    average shares outstanding                                      |   |                                        | 45,798,672 |                                  |   | 45,798,672                                     |   |   |   |   |

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| **GOLDEN                    HEALTH HOLDINGS, INC.**                                                                                                                      |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **STATEMENTS                    OF STOCKHOLDERS' DEFICIT**                                                                                                               |
| **FOR                    THE PERIOD FEBRUARY 12, 2002 (DATE OF INCEPTION OF DEVELOPMENT                    STAGE) TO                    SEPTEMBER 30, 2005**             |
| **(UNAUDITED)                    FOR THE PERIOD FEBRUARY 12, 2002 (DATE OF INCEPTION OF DEVELOPMENT                    STAGE)                    TO SEPTEMBER 30, 2003** |

|                                                                            |   |       |           |       |   |                |   | **Deficit**                       |       |                 |   |
|---------------------------------------------------------------------------------|--------|------------|----------------|------------|--------|---------------------|--------|-----------------------------------|------------|----------------------|--------|
|                                                                            |   |       |           |       |   |                |   | **Accumulated**                   |       |                 |   |
|                                                                            |   | **Common** |           | **Common** |   |                |   | **During                    the** |       |                 |   |
|                                                                            |   | **Stock**  |           | **Stock**  |   | **Additional**      |   | **Development**                   |       | **Total**            |   |
|                                                                            |   | **Shares** |           | **Amount** |   | **Paid-in-Capital** |   | **Stage**                         |       | **Equity/(Deficit)** |   |
|                                                                            |   |       |           |       |   |                |   |                              |       |                 |   |
| **Balances                    as of February 12, 2002*****(unaudited)***        |   |       | **125,754**    |       | **$**  | **126**             |   | **$**                             | **1,374**  |                 | **$**  | **(7,626** | **)** | **$** | **(6,126** | **)** |
|                                                                            |   |       |           |       |   |                |   |                              |       |                 |   |   |   |   |   |   |
| Capital                    contribution - issuance of shares                    |   |       | **7,499,968**  |       |   | **7,500**           |   |                              | **(1,374** | **)**                |   | **-** |   |   | **6,126** |   |
|                                                                            |   |       |           |       |   |                |   |                              |       |                 |   |   |   |   |   |   |
| Net                    Loss for the year ended September 30, 2002 *(unaudited)* |   |       | **-**          |       |   | **-**               |   |                              | **-**      |                 |   | **-** |   |   | **-** |   |
|                                                                            |   |       |           |       |   |                |   |                              |       |                 |   |   |   |   |   |   |
| **Balances                    as of September 30, 2002*****(unaudited)***       |   |       | **7,625,722**  |       | **$**  | **7,626**           |   | **$**                             | **-**      |                 | **$**  | **(7,626** | **)** | **$** | **(0** | **)** |
|                                                                            |   |       |           |       |   |                |   |                              |       |                 |   |   |   |   |   |   |
| Issuance                    of shares for services - August 8, 2003             |   |       | **7,692,950**  |       |   | **7,693**           |   |                              | **-**      |                 |   | **-** |   |   | **7,693** |   |
|                                                                            |   |       |           |       |   |                |   |                              |       |                 |   |   |   |   |   |   |
| Shares                    issued in anticipation of merger with                 |   |       |           |       |   |                |   |                              |       |                 |   |   |   |   |   |   |
|  Guangzhou                    Genghai Technology September 15, 2003        |   |       | **30,480,000** |       |   | **30,480**          |   |                              | **-**      |                 |   | **-** |   |   | **30,480** |   |
|                                                                            |   |       |           |       |   |                |   |                              |       |                 |   |   |   |   |   |   |
| Net                    Loss for the year ended September 30, 2003 *(unaudited)* |   |       | **-**          |       |   | **-**               |   |                              |       |                 |   | **(38,173** | **)** |   | **(38,173** | **)** |
|                                                                            |   |       |           |       |   |                |   |                              |       |                 |   |   |   |   |   |   |
| **Balances                    at September 30, 2003*****(unaudited)***          |   |       | **45,798,672** |       |   | **45,799**          |   |                              | **-**      |                 |   | **(45,799** | **)** | **$** | **(0** | **)** |
|                                                                            |   |       |           |       |   |                |   |                              |       |                 |   |   |   |   |   |   |
| Net                    Loss for the year ended September 30, 2004               |   |       |           |       |   |                |   |                              |       |                 |   | **(202,750** | **)** |   | **(202,750** | **)** |
|                                                                            |   |       |           |       |   |                |   |                              |       |                 |   |   |   |   |   |   |
| **Balances                    at September 30, 2004**                           |   |       | **45,798,672** |       | **$**  | **45,799**          |   | **$**                             | **-**      |                 | **$**  | **(248,549** | **)** | **$** | **(202,750** | **)** |
|                                                                            |   |       |           |       |   |                |   |                              |       |                 |   |   |   |   |   |   |
| Net                    Loss for the year ended September 30, 2005               |   |       |           |       |   |                |   |                              |       |                 |   | **(17,000** | **)** |   | **(17,000** | **)** |
|                                                                            |   |       |           |       |   |                |   |                              |       |                 |   |   |   |   |   |   |
| **Balances                    at September 30, 2005**                           |   |       | **45,798,672** |       | **$**  | **45,799**          |   | **$**                             | **-**      |                 | **$**  | **(265,549** | **)** | **$** | **(219,750** | **)** |

**See          accompanying notes to financial statements.**

----

| **GOLDEN                    HEALTH HOLDINGS, INC.** |
|-----------------------------------------------------|
| **(DEVELOPMENT                    STAGE COMPANY)**  |
| **STATEMENTS                    OF CASH FLOWS**     |

|                                                                                                                 |   |                                  |    |                                  |   | Feb.                    12, 2002 (date of      |   |
|----------------------------------------------------------------------------------------------------------------------|--------|---------------------------------------|---------|---------------------------------------|--------|------------------------------------------------|--------|
|                                                                                                                 |   |                                  |    |                                  |   | inception                    of development    |   |
|                                                                                                                 |   |                                  |    |                                  |   | stage)                    to Sep. 30, 2005     |   |
|                                                                                                                 |   |                                  |    |                                  |   | *(unaudited)*                    Feb. 12, 2002 |   |
|                                                                                                                 |   | Year                    ended         |    | Year                    ended         |   | to                    September 30,            |   |
|                                                                                                                 |   | September                    30, 2005 |    | September                    30, 2004 |   | 2004                                           |   |
|                                                                                                                 |   |                                  |    |                                  |   |                                           |   |
|                                                                                                                 |   |                                  |    |                                  |   |                                           |   |
| Cash                    flows from operating activities:                                                             |   |                                  |    |                                  |   |                                           |   |
|   Net                    income (loss)                                                                     |   | $                                     | (17,000 | )                                     | $      | (202,750                                       | )      | $ | (265,549 | ) |
|   Adjustments                    to reconcile net loss to cash used in operating                           |   |                                  |    |                                  |   |                                           |
|   activities:                                                                                              |   |                                  |    |                                  |   |                                           |   |   |   |   |
|                         Common stock issued for services                                         |   |                                  | -       |                                  |   | -                                              |   |   | 15,319 |   |
|                         Common stock issued for anticipated acquisition                          |   |                                  | -       |                                  |   | -                                              |   |   | 30,480 |   |
|                         Increase in current and LT liabilities                                   |   |                                  | 17,000  |                                  |   | 202,750                                        |   |   | 219,750 |   |
|                                                                                                                 |   |                                  |    |                                  |   |                                           |   |   |   |   |
|           Net                    cash used in operating activities |   | $                                     | -       |                                  | $      | -                                              |   | $ | - |   |
|                                                                                                                 |   |                                  |    |                                  |   |                                           |   |   |   |   |
| Cash                    flows from investing activities:                                                             |   | $                                     | -       |                                  | $      | -                                              |   | $ | - |   |
|                                                                                                                 |   |                                  |    |                                  |   |                                           |   |   |   |   |
| Cash                    flows from financing activities:                                                             |   | $                                     | -       |                                  | $      | -                                              |   | $ | - |   |
|                                                                                                                 |   |                                  |    |                                  |   |                                           |   |   |   |   |
| Net                    increase (decrease) in cash and cash equivalents                                              |   |                                  | -       |                                  |   | -                                              |   |   | - |   |
| Cash                    and cash equivalents, beginning of period                                                    |   |                                  | -       |                                  |   | -                                              |   |   | - |   |
|                                                                                                                 |   |                                  |    |                                  |   |                                           |   |   |   |   |
| Cash                    and cash equivalents, end of period                                                          |   | $                                     | -       |                                  | $      | -                                              |   | $ | - |   |
|                                                                                                                 |   |                                  |    |                                  |   |                                           |   |   |   |   |
|                                                                                                                 |   |                                  |    |                                  |   |                                           |   |   |   |   |
| Supplemental                    disclosure of cash flow information:                                                 |   |                                  |    |                                  |   |                                           |   |   |   |   |
|       Interest                    paid                                                 |   | $                                     | -       |                                  | $      | -                                              |   | $ | - |   |
|       Income                    taxes paid                                             |   | $                                     | -       |                                  | $      | -                                              |   | $ | - |   |
|                                                                                                                 |   |                                  |    |                                  |   |                                           |   |   |   |   |
| Non-cash                    financing activities:                                                                    |   |                                  |    |                                  |   |                                           |   |   |   |   |
|                         Common stock issued for service                                          |   | $                                     | -       |                                  | $      | -                                              |   | $ | 15,319 |   |
|                         Common stock issued for anticipated acquisition                          |   | $                                     | -       |                                  | $      | -                                              |   | $ | 30,480 |   |

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**GOLDEN        HEALTH HOLDINGS, INC.**

**NOTES        TO CONSOLIDATED FINANCIAL STATEMENTS**

**NOTE        1 - ORGANIZATION AND OPERATIONS**

**NOTE        2 - SUMMARY OF ACCOUNTING POLICIES**

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**NOTE        3 - CONVERTIBLE NOTES PAYABLE**

**NOTE        4 - SUBSEQUENT EVENTS**

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***Pro-Forma        Balance Sheet***

|                                                                |   |                           |     |                       |   |                       |   |   |     | Consolidated                                              |   |
|---------------------------------------------------------------------|--------|--------------------------------|----------|----------------------------|--------|----------------------------|--------|--------|----------|-----------------------------------------------------------|--------|
|                                                                |   |                           |     |                       |   |                       |   |   |     | Condensed                                                 |   |
|                                                                |   | Golden                  Health |     | Joy                  Power |   | Pro                  forma |   |   |     | Pro                  forma Balance                  Sheet |   |
|                                                                |   | 9/30/05                        |     | 9/30/05                    |   | Adjustments                |   |   |     | 9/30/05                                                   |   |
| **Assets:**                                                         |   |                           |     |                       |   |                       |   |   |     |                                                      |   |
| Current                  Assets                                     |   | $                              | -        |                       | $      | 107,530                    |   | $      | -        |                                                      |   |   |   |   | 107,530 |   |
|                                                                |   |                           |     |                       |   |                       |   |   |     |                                                      |   |   |   |   |   |   |
| Fixed                  Assets                                       |   |                           | -        |                       |   | 56,504                     |   |   | -        |                                                      |   |   |   |   | 56,504 |   |
|                                                                |   |                           |     |                       |   |                       |   |   |     |                                                      |   |   |   |   |   |   |
| Total                  Assets                                       |   | $                              | -        |                       | $      | 164,034                    |   | $      | -        |                                                      |   |   |   |   | 164,034 |   |
|                                                                |   |                           |     |                       |   |                       |   |   |     |                                                      |   |   |   |   |   |   |
| **Liabilities                  and Stockholders' Equity (Deficit)** |   |                           |     |                       |   |                       |   |   |     |                                                      |   |   |
|                                                                |   |                           |     |                       |   |                       |   |   |     |                                                      |   |   |   |   |   |   |
| Current                  Liabilities                                |   | $                              | 19,750   |                       | $      | 100,741                    |   | $      | -        |                                                      |   |   |   |   | 112,741 |   |
|                                                                |   |                           |     |                       |   |                       |   |   |     |                                                      |   |   |   |   |   |   |
| Long                  Term Liabilities                              |   |                           | 200,000  |                       |   | -                          |   |   | -        |                                                      |   |   |   |   | 193,000 |   |
|                                                                |   |                           |     |                       |   |                       |   |   |     |                                                      |   |   |   |   |   |   |
| Stockholders'                  Equity (Deficit):                    |   |                           |     |                       |   |                       |   |   |     |                                                      |   |   |   |   |   |   |
| Common                  Stock                                       |   |                           | 45,799   |                       |   | 1,282                      |   |   | 54,000   |                                                      |   | (1 | ) |   | 99,809 |   |
|                                                                |   |                           |     |                       |   |                       |   |   | (1,272   | )                                                         |   | (3 | ) |   |   |   |
|                                                                |   |                           |     |                       |   |                       |   |   |     |                                                      |   |   |   |   |   |   |
|                                                                |   |                           |     |                       |   |                       |   |   |     |                                                      |   |   |   |   |   |   |
| Additional                  paid-in-capital                         |   |                           | -        |                       |   | -                          |   |   | (54,000  | )                                                         |   | (1 | ) |   | - |   |
|                                                                |   |                           |     |                       |   |                       |   |   | (265,549 | )                                                         |   | (2 | ) |   |   |   |
|                                                                |   |                           |     |                       |   |                       |   |   | 1,272    |                                                      |   | (3 | ) |   |   |   |
|                                                                |   |                           |     |                       |   |                       |   |   | 303,527  |                                                      |   | (4 | ) |   |   |   |
|                                                                |   |                           |     |                       |   |                       |   |   |     |                                                      |   |   |   |   |   |   |
| Accumulated                  earnings (deficit)                     |   |                           | (265,549 | )                          |   | 62,011                     |   |   | 265,549  |                                                      |   | (2 | ) |   | (241,516 | ) |
|                                                                |   |                           |          |                       |   |                            |   |   | (303,527 | )                                                         |   | (4 | ) |   |  |   |
|                                                                |   |                           |     |                       |   |                       |   |   |     |                                                      |   |   |   |   |   |   |
| Total                  Liabilities and                              |   |                           |     |                       |   |                       |   |   |     |                                                      |   |   |   |   |   |   |
| Stockholders'                  Equity (Deficit                      |   | $                              | -        |                       | $      | 164,034                    |   |   |     |                                                      |   |   |   | $ | 164,034 |   |

| (1) | Issuance                  of 54,000,000 shares of $.001 par value Golden Health Holdings,                  Inc. stock                  in exchange for the outstanding common shares of Joy                  Power. |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (2) | Eliminate                  Golden Health Accumulated Deficit.                                                                                                                                                       |   |   |   |   |
| (3) | Eliminate                  Joy Power common stock (.1282 (pv of Joy Power) - .001 (par value                  of                  Golden Health)) x 10,000 (o/s shares of Joy Power) =                  $1,272.     |
| (4) | Eliminate                  negative Additional                  paid-in-capital.                                                                                                                                    |

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***Pro-Forma        Income Statement***

|                                                 |   |                           |       |                        |   |                       |   | Consolidated                      |   |
|------------------------------------------------------|--------|--------------------------------|------------|-----------------------------|--------|----------------------------|--------|-----------------------------------|--------|
|                                                 |   |                           |       |                        |   |                       |   | Condensed                         |   |
|                                                 |   | Golden                  Health |       | Joy                  Power  |   |                       |   | Income                  Statement |   |
|                                                 |   | Year                  ended    |       | Year                  ended |   | Pro                  forma |   | Year                  ended       |   |
|                                                 |   | 9/30/05                        |       | 9/30/05                     |   | Adjustments                |   | 9/30/05                           |   |
|                                                 |   |                           |       |                        |   |                       |   |                              |   |
| Net                  sales                           |   | $                              | -          |                        | $      | 222,862                    |   | $                                 | -      |   | $ | 222,862 |   |
| Cost                  of sales                       |   |                           | -          |                        |   | (25,927                    | )      |                              | -      |   |   | (25,927 | ) |
| Gross                  Profit                        |   |                           |       |                        |   | 196,935                    |   |                              | -      |   |   | 196,935 |   |
|                                                 |   |                           |       |                        |   |                       |   |                              |   |   |   |   |   |
| General                  and administrative expenses |   | $                              | (5,000     | )                           | $      | (67,700                    | )      | $                                 | -      |   | $ | (72,700 | ) |
| Selling                  expenses                    |   |                           | -          |                        |   | (52,480                    | )      |                              |        |   |   | (52,480 | ) |
| Total                  expenses                      |   |                           | (5,000     | )                           |   | (120,180                   | )      |                              | -      |   |   | (125,180 | ) |
|                                                 |   |                           |       |                        |   |                       |   |                              |   |   |   |   |   |
| Income                  from operations              |   | $                              | (5,000     | )                           | $      | 76,755                     |   | $                                 | -      |   | $ | 71,755 |   |
| Interest                  expense                    |   |                           | (12,000    | )                           |   | -                          |   |                              |   |   |   | (12,000 | ) |
|                                                 |   |                           |       |                        |   |                       |   |                              |   |   |   |   |   |
| **Net                  Income (Loss)**               |   | $                              | (17,000    | )                           | $      | 76,755                     |   |                              |   |   | $ | 59,755 |   |
|                                                 |   |                           |       |                        |   |                       |   |                              |   |   |   |   |   |
| Basic                  and fully diluted net (loss)  |   |                           |       |                        |   |                       |   |                              |   |   |   |   |   |
| per                  common share                    |   |                           | (0.00      | )                           |   |                       |   |                              |   |   |   | 0.00 |   |
|                                                 |   |                           |       |                        |   |                       |   |                              |   |   |   |   |   |
| Weighted                  average shares outstanding |   |                           | 45,798,672 |                        |   |                       |   |                              |   |   |   | 99,809,000 |   |
|                                                 |   |                           |       |                        |   |                       |   |                              |   |   |   |   |   |

**NOTE        5 - GOING CONCERN**

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