UNITED
      STATES


SECURITIES
      AND EXCHANGE COMMISSION


Washington,
      D.C. 20549









ANNUAL
      REPORT UNDER SECTION 13 OF THE SECURITIES EXCHANGE ACT OF 1934


For
      the fiscal year ended December 31,2006




Pebble
      Beach Enterprises,
      INC.


a
      Nevada
      corporation


(Name
        of
        small business issuer in its charter)





1200
      Truxtun Avenue
      #130


Bakersfield,
      CA
      93301


(Address
        of Principal Executive Offices) (Zip Code)




Issuer's
      telephone number: (661)
      327-0067




To
      be
      registered under Section 12(g) of The Securities Exchange Act of
      1934:


Common
      Stock, $0.001 par
      value




I.R.S.
      Employer I.D. # 87-0733770




Check
      whether the issuer (1) filed all reports required to be filed by section 13
      or
      15(d) of the Exchange Act during the past 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 [X] No [ ]




Check
      if
      there is no disclosure of delinquent filers in response to Item 405 of
      Regulation S-B contained in this form, and no disclosure will be contained,
      to
      the best of registrant’s knowledge, in definitive proxy or information
      statements incorporated by reference in Part III of this Form 10-KSB or any
      amendment thereto. [ X]





Revenues
      for our most recent fiscal year: $21,607





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




Number
      of
      shares of common stoc of Pebble Beach Enterprises, INC. outstanding as of March
      19, 2007: 40,000,000




Transitional
      Small Business Disclosure Format (Check One): Yes [ ] No [X]





-1-






TABLE
      OF CONTENTS




PART
              IItem
                1.
            BusinessItem
                1A.
            Risk
              FactorsItem
                2.
            PropertiesItem
                3.
            Legal
                ProceedingsItem
                4.
            Submissions
                of Matters to a Vote of Security
                HoldersPART
              IIItem
                5.
            Market
                for Registrant’s Common Equity and Related
                Stockholder MattersItem
                6.
            Management’s
                Discussion and Analysis of Financial Condition
                and Results of OperationsItem
                7.
            Financial
                StatementsItem
                8.
            Changes
                In and Disagreements with Accountants on Accounting and
                Financial DisclosuresItem
                8A.
            Controls
                and ProceduresPART
              IIIItem
                9.
            Directors
                and Executive Officers, Promoters and Control Persons,
                ComplianceWith
                Section 16(a) of the Exchange Act of the RegistrantItem
                10.
            Executive
                CompensationItem
                11.
            Security
                Ownership of Certain Beneficial Owners and
                ManagementItem
                12.
            Certain
                Relationships and Related
                TransactionsItem
                13.
            Exhibits,
                Financial Statements, Schedules and Reports on Form
                8-KItem
                14.
            Principal
                Accountants Fees and ServicesSignatures





-2-






Part
      I




Item
      1. Description of
      Business




History
      and Structure.  We
      were
      incorporated in July of 2004 as Pebble Beach Enterprises, Inc. in the state
      of
      Nevada. From the date of incorporation until August of 2004, we were a
      wholly-owned subsidiary of Fresh Veg Broker.com, Inc., a Nevada corporation,
      having issued 40,000,000 shares to Fresh Veg - and not issuing any shares to
      anyone else - in exchange for a real estate investment business plan which
      we
      valued at $0. The business plan is essentially identical to the description
      of
      our business disclosed below. The value of the business plan was determined
      to
      be $0 as only intellectual capital and property was being exchanged for the
      shares, rather than any physical property, and it was difficult to determine
      the
      amount of human labor which went in to the creation of the plan.




Then,
      in
      August of 2004, we were spun off from Fresh Veg, and in that process the shares
      held by Fresh Veg were distributed to its own shareholders on a pro rata basis,
      making our shareholder base exactly the same as Fresh Veg’s shareholder
      base.




The
      business purpose of the spin-off was to separate three distinct, disparate
      business plans so that different, separate entities could focus on each business
      plan. Prior to the spin-off, there was a parent company - Fresh Veg - and two
      subsidiaries. We were one of the two subsidiaries. Our business plan is for
      a
      real-estate investment firm, as described below. The business plan belonging
      to
      the other former subsidiary of Fresh Veg was for a commodities brokerage
      business which specializes in buying commodities and re-selling them.
      Additionally, our then-parent company had planned on acquiring a third
      subsidiary which had certain technologies designed to assist medical insurance
      companies in securely receiving hospital data. Therefore, it was determined
      that
      three business plans - each requiring vastly different types of energy, talent
      and resources to operate - was too dispersing to be operated by one
      conglomerate, and so the two subsidiaries, including us, were spun
      off.




Subsequent
      to our being spun off from Fresh Veg, Fresh Veg changed its name to Tiger Team
      Technologies, Inc. officially on August 16, 2004, in order to better reflect
      the
      change in its business from a real estate investment business - which is the
      business we inherited - to a company that dealt with certain technologies
      designed to assist medical insurance companies in securely receiving hospital
      data.




Our
      website address is www.pebblebeachenterprises.com.




What
      We
      Do.  We
      are a
      real estate investment corporation with three areas of operation: a) real estate
      acquisition and re-sale; b) real estate development and re-sale; and c) real
      estate consulting and joint ventures.




First
      Area of Operation: Real Estate Acquisition and Re-sale




The
      business model for our real estate acquisition and re-sale area of operation
      begins with a search for properties in our geographic region of concentration:
      central and coastal California. We look for either fully developed land with
      residential, commercial or industrial structures already in place, or land
      that
      is vacant but with its infrastructure fully integrated - including grading
      and
      tract map completed; plumbing and other services available to the site; and
      all
      titles, liens, easements and other due diligence rights established and
      uncontested. The size of the parcel is unimportant; we look for all sizes of
      property, from 1/10 th of an
      acre to over one thousand acres. Whether the land is fully developed and built,
      or vacant but with completed infrastructure, we look for real estate that we
      believe to be undervalued. Using no-interest loans from corporations controlled
      by members of our management team, we purchase these undervalued lots and then
      re-sell them as soon as practicable for a profit. The loan is paid off and
      the
      profit is retained in our account.




As
      an
      example of this business model, we purchased a house located in the Avalon
      neighborhood of Bakersfield, California on February 24, 2005 for $200,655 and
      sold it to two individuals through a real estate broker on March 31, 2005 for
      $287,500, for a total recorded gross profit of $86,845. Adavco, Inc., a
      corporation controlled and operated by our director, Annette Davis, lent us
      $310,000 to make the purchase of the property, and we repaid Adavco the
      principal amount, with all interest forgiven, which we are recording as paid-in
      capital. Please see our financial statements.






-3-






Second
      Area of Operation: Real Estate Development and Re-sale




Our
      second area of operation, real estate development and re-sale, begins with
      identifying properties of any size in our geographic region of concentration
      we
      believe are undervalued which are neither developed nor integrated into any
      infrastructure. Typically, these properties are farmland or unused land in
      a
      rural area. We perform due diligence on the property - explained below - and
      then, if we determine the property is feasible, we purchase the property using
      a
      loan from a corporation controlled by our sole Director Annette Davis, and
      proceed to upgrade the land by integrating it with infrastructure. This process
      of doing due diligence and upgrading the undeveloped land has several
      steps:




First,
      we
      search the public records in order to perform proper due diligence on the
      property. Owners of the underground mineral rights are identified, as are the
      owners of the surface rights. Titles, deeds, liens, easements, any applicable
      zoning variances and all other encumbrances and any other issues are enumerated.
      Based upon a review of this due diligence, a determination is made as to whether
      the project is feasible and the property is worth buying. If it is, we make
      an
      offer to purchase it.




Second,
      upon purchasing the property, we upgrade it by creating an approved tract map,
      the process for which starts when we prepare budgets and projections for
      development, and then draw up an in-house study map. The study map becomes
      a
      tentative tract map which outlines the number of residential lots that will
      fit
      on the land. This tentative tract map is submitted to the relevant municipality
      for approval.




It
      is
      during this time that we also prepare an Environmental Impact Report, if
      applicable. This means we are mitigating all of the possible environmental
      impacts that our project might create on the environment. Examples of
      Environmental Impact Reports include a traffic impact study to investigate
      the
      effects that a new neighborhood being created would have on the aggregate
      traffic in the surrounding area; an agricultural conversion study, to show
      the
      effect, if any, on overall agricultural land if the property in question was
      converted to residential land; and air quality study, to look into how much
      pollution might be created because of the new housing development. All of the
      studies have to be addressed and all regulatory and municipal issues mitigated.
      Often we might have to widen roads or add traffic signals, or give a certain
      amount of money for each proposed house to an environmental club or agency
      in
      order to make the project suitable to all the regulatory and municipal
      bodies.




Where
      zoning is an issue, it is addressed at this juncture as well. Oftentimes,
      agricultural farmland, which has a zoning designation of “agricultural”, has
      already been given an alternative zoning designation, such as “residential” or
“commercial”, by the county or other municipality in which the agricultural
      property sits. This alternative zoning designation is available as an option
      to
      the owners of the agricultural property if and when they wish to develop the
      property. When a piece of agricultural property is being developed we generally
      apply for the alternative zoning designation, which can take six to nine months.
      However, occasionally we seek to change the alternative zoning designation
      - for
      example, when a piece of agricultural land is given the alternative zoning
      of
“residential” but which we wish to develop as “commercial”. To change the
      alternative zoning we have to apply for a General Plan Amendment zone change
      with the city or county. Because each municipality is only allowed by law to
      make GPA’s four times per year, it usually takes nine months or longer to be
      approved for a GPA zone change.




Third,
      we
      continue to upgrade the property by integrating it with available
      infrastructure, which will classify the property as “finished”, meaning ready to
      build on. This final step of development consists of grading the land,
      installing sewers, drains, curbs, gutters, utilities and streets. We tell the
      construction crews where the entry and exit points for electric are. Once the
      electric company, Pacific Gas & Electric, sends their plan to the engineer,
      it is then forwarded to all the other utility companies, including cable, gas
      and telephone, who then review the plan and try to construct their respective
      plans around PG & E’s in order to use the same trench if possible. Complete
      utility plans are a composite with all utilities shown in an overlay to PG
&
E’s.




Once
      everything has been installed, tested and approved by all relevant governmental
      bodies, the development is ready to be sold as finished lots.




Once
      the
      upgrading of the property is complete, large construction companies as well
      as
      local builders can be approached to negotiate a purchase and sales agreement
      with Pebble Beach. When the project closes escrow Pebble Beach pays back the
      loan and records the remainder as profit.




Third
      Area of Operation: Consulting
      and Joint Ventures




Finally,
      under those circumstances where we are not buying undeveloped land ourselves,
      we
      offer our services to third parties as real estate consultants, and we actively
      seek to do joint ventures with owners of undeveloped land.




Under
      this business model, we are not able to purchase the undeveloped land ourselves.
      Either a) another firm has purchased the undeveloped land before we were able
      to, or b) the owner of the undeveloped land refuses to sell the property to
      us.






-4-






In
      the
      case of a) above, we offer our services as consultants to those buyers of
      undeveloped land who are not familiar with all of the complex laws and
      regulations relating to the performance of due diligence on any given piece
      of
      property in the central and coastal region of California.




Due
      diligence on properties in our geographical area of concentration is complex
      because California, and in particular the counties making up the central and
      coastal regions of the state, have stringent requirements with regard to the
      establishment not only of surface rights for any given piece of real estate,
      but
      the underground mineral rights as well, including rights to any oil, natural
      gas, gemstones, etc. that may possibly be found below the surface on the
      property. In order to build or develop on land, 75% of the mineral rights must
      be obtained. These state, county and various municipal requirements include
      the
      careful establishment of the identities of the owners of both surface and
      mineral rights to each piece of property. In many cases, this can often be
      a
      very complex matter because often the surface owner is not the same as the
      mineral rights owner and furthermore, mineral rights owners tend to be
      dispersed, having typically received these rights through such instruments
      and
      transactions as inheritance, legal settlements and judgments, etc. Adding
      complexity is the fact that mineral rights may also be, and oftentimes are,
      split among more than one party, and therefore a property may have multiple
      mineral rights owners, none of whom may make themselves readily
      known.




With
      identification of the proper mineral rights and surface rights owners so
      complex, we can offer our services as real estate consultants to those who
      have
      purchased a property without having done the proper due diligence first. We
      can
      help track down, through public records, the owners of both surface and mineral
      rights, as well as identify and sort out liens, easements, titles, deeds, taxes
      and any and all other issues related to the property. The inability to obtain
      such rights is a significant impediment to development in the central and
      coastal California. Most companies needing mineral rights waived cannot get
      the
      work done because they have no way of finding the mineral owners. We have the
      ability to find and contact these individuals through our knowledge of Town
      Hall
      records and intimate knowledge with the local geography and demography. We
      believe we can save time for companies by doing this research.




After
      performing due diligence on the property, we can then offer our services as
      development consultants, using our expertise in helping the buyers of the
      property to prepare study maps and tract maps, and obtain the construction
      work
      necessary to grade the property and install infrastructure, including sewer
      and
      electric.




In
      the
      case of b) above, where we approach an owner of undeveloped land and the owner
      refuses to sell to us, we will offer to enter into a joint venture with that
      owner, wherein the owner retains ownership of the undeveloped land - typically
      this is farmland - and we prepare the due diligence and help with preparing
      the
      infrastructure - as described above - as well as locate a buyer, all in exchange
      for half of the proceeds.




This
      unique joint venture business model is essentially a profit-sharing agreement
      with the owner. Under this model, the profit sharing structure states what
      the
      raw undeveloped land is worth at that moment in time. Then we break out the
      costs to develop the land and what the land will be worth after the land has
      been developed. Once those numbers have been figured we strike a deal with
      the
      client/landowner based on the profit of the developed land minus the undeveloped
      raw land.




Formula:
      (price per acre for developed land) - (price per acre for raw land) *
      50%




Example:
      $100,000 per acre for developed land - $40,000 per acre for raw land = $60,000
      per




acre
      profit * 50% (Pebble Beach’s portion of the proceeds) = $30,000 in revenue for
      Pebble Beach per acre of land.




This
      formula allows the client to maximize the amount of profit on their land,
      enticing them to go into joint-venture with us, despite them not wishing to
      sell
      us the land outright. This also minimizes the risk to us if the price of the
      land depreciates during the due diligence and development periods.




Competition.  Our
      competition is varied and disperse, ranging from individual real estate
      speculators to large homebuilders such as Richmond Homes, Castle and Cooke,
      and
      Paramount Homes. We believe our advantages over individual real estate
      speculators is our management team’s knowledge of the geography and demography
      of the area and our ability to close escrow faster because we are able to
      purchase an entire property without applying for a bank loan. We believe we
      are
      able to compete with the larger home builders because of our experience
      researching mineral rights which have proven to be a stumbling block for larger
      companies to understand, let alone sort out efficiently.




Furthermore,
      to our knowledge, no competitor offers the joint venture profit sharing plan
      that we do to landowners reluctant to sell their land outright.






-5-






The
      main
      competitive factors in our industry is price which you are willing to buy real
      estate, the price at which you are willing to sell, ability to close escrow
      quickly, obtaining mineral and all other rights efficiently, and knowledge
      of
      the area and ability to foresee areas in which real estate values are likely
      to
      rise.




Regulation.  We
      are
      not a homebuilder, nor are we associated with any construction company; we
      therefore are not subject to the myriad state and municipal building codes
      and
      other construction-related regulations. As mentioned above, however, when we
      deal with undeveloped land, we must contend with mineral rights, surface rights,
      zoning laws, Environmental Impact Reports, which could include traffic, air
      quality and agricultural impact issues, as well as other issues related to
      General Plan Amendments administered by each municipality. We shall handle
      each
      of these regulatory factors in the manner described above, and have fully
      integrated the significant delays these regulatory issues will cause into our
      business model. Indeed, our facility in handling these regulatory matters serves
      as the basis for our third area of operation, consulting, as we describe
      above.





Suppliers
      and Customers.  We
      supply
      our own real estate prospects by scouring the region for available land and
      other property that fits our criteria. Construction companies are contacted
      when
      it is necessary to install infrastructure to undeveloped land. Some of the
      construction companies we use to develop infrastructure include mostly local
      companies such as Bradford and Sons Construction, Mike Atkinson Landscaping,
      Jaime Ramirez Concrete Works and Stan Quintos Finish Works.





Our
      customers are developers and home builders, such as Lennar Homes, Beazer Homes
      and Ennis Homes. We will also be selling lots to various individual homebuilders
      like Bob Grujalva and James Bradford, and homebuyers such as the house we sold
      to local Bakersfield couple Harold and Leila Scott. It is a quirk of the
      industry that some of our competitors - such as homebuilders - are also our
      customers. This is due to the fact that homebuilders are always looking for
      land, and if we can purchase it before they can get to it, then we can re-sell
      it to them later.




Research
      and Development.  We
      spent
      no money on research and development in the last two years, relying instead
      on
      the experience of our management team, Aaron Hashim, Lesa Hashim, Jennifer
      Davis
      and Annette Davis, to make any amendments to our business or marketing
      plans.





Employees.  We
      have
      no formal employees. Instead, our four management personnel - Aaron Hashim,
      Lesa
      Hashim, Jennifer Davis and Annette Davis - each dedicate 7-21 hours per week
      to
      conduct the business and prepare all requisite administration, including this
      filing.




Item
      1A. Risk Factors




Fluctuations
      in our operating results
      on a quarterly and annual basis could cause the market price of our common
      stock
      to decline.




Our
      revenue and operating results have fluctuated significantly from period to
      period in the past and are likely to do so in the future. These fluctuations
      could cause the market price of our common stock to decline.




We
      may experience a decrease in
      market demand or a supply disruption due to uncertain economic conditions in
      the
      United States market, including as a result of the concerns of terrorism, war
      and social and political instability.




Terrorist
      attacks in the United States and elsewhere, the continued presence of United
      States military forces in Iraq, and turmoil in the Middle East have contributed
      to the uncertainty in the United States and global economy and may lead to
      a
      decline in economic conditions, both domestically and
      internationally.




Our
      ability to raise capital in the
      future may be limited and our failure to raise capital when needed could prevent
      us from executing our growth strategy.




We
      believe that our existing cash will be sufficient for the next 12 months however
      there is no guarantee that in the future that we will be able to raise capital
      when needed.




Item
      2. Description of Property




Our
      principal office is a rented space in a dedicated office building at 1200
      Truxton Ave., Suite 130 in Bakersfield, California.




Item
      3.
      Legal Proceedings




We
      are
      not a party of any pending or existing legal proceedings, nor the subject of
      any
      governmental proceedings.




Item
      4. Submissions of Matters to a vote of Security
      holders.






None




Item
      5. Market for Registrant's Common Equity and Related Stockholder
      Matters




The
      common stock is not currently trading






-6-






Part
      II




Item
      6. Management’s
      Discussion and Analysis




SAFE
      HARBOR FOR FORWARD LOOKING
      STATEMENTS




The
      following discussion and analysis contains certain statements that may be deemed
      “forward-looking statements”. All statements, other than statements of
      historical fact, that address events or developments that the we expect to
      occur, are forward-looking statements. Forward-looking statements are statements
      that are not historical facts and are generally, but not always, identified
      by
      the words “expects”, “plans”, “anticipates”, “believes”, “intends”, “estimates”,
“projects”, “potential” and similar expressions, or that events or conditions
“will”, “would”, “may”, “could” or “should” occur.





Although
      we believe the expectations expressed in such forward-looking statements are
      based on reasonable assumptions, such statements are not guarantees of future
      performance and actual results may differ materially from those in the
      forward-looking statements. Factors that could cause the actual results to
      differ materially from those in forward-looking statements include: failure
      to
      successfully negotiate or subsequently close such transactions, inability to
      obtain required shareholder or regulatory approvals, and general economic,
      market or business conditions. Investors are cautioned that any such statements
      are not guarantees of future performance and actual results or developments
      may
      differ materially from those projected in the forward-looking statements.
      Forward-looking statements are based on the beliefs, estimates and opinions
      of
’management on the date the statements are made. We undertakes no obligation
      to
      update these forward-looking statements in the event that management’s beliefs,
      estimates or opinions, or other factors, should change.





Liquidity
      and capital resources. As of December 31, 2006 our cash on hand was $13,837.
      We
      anticipate our administrative and other non-real estate investment operational
      expenses over the next twelve months to be approximately $25,000, including
      approximately $10,000 in accounting and audit expenses. We arrive at a projected
      cash requirement of $25,000 over the next year based on the assumptions that
      a)
      we will continue to receive our office space rent-free; b) our expenses will
      be
      limited to administrative cost; and c) that our auditors’ costs will be
      relatively stable.





Results
      of operations. In 2006 we had two major revenue streams. The first was
      consulting work performed for various developers and builders in obtaining
      surface waiver rights and annexations for their land. We saw a dramatic increase
      in 2006 compared to 2005 in the amount of consulting work performed.


The
      second was the document recording service. We continued to see a steady increase
      in the amount of recording that were sent to us on a weekly basis and hope
      that
      this trend will continue into 2007.


For
      the
      year we saw a decline in revenue from $611,582 in 2005 to $21,607 in 2006.
      The
      primary reason for the decline was due to the slowing market conditions in
      real
      estate combined with the companies shift in focus to do more consulting work.
      By
      focusing on consulting it limits the company’s exposure in the real estate
      market from wild swings in price value fluctuations. We incurred general and
      administrative expenses of $29,282, primarily related to accounting fees and
      rent expense.





Marketing.  With
      respect to finding property to purchase, we rely on direct marketing, which
      means we send out letters and make phone calls to property owners directly,
      inquiring if they are interested in selling their land. Members of our
      management team have even been known to find land that is prime for development,
      locate the land owner and knock on their door.





In
      terms
      of finding buyers to which to sell our acquired property, our industry is such
      that our first and second areas of operation require no marketing, as real
      estate is in extreme demand and there are no shortage of buyers. We use brokers
      when necessary to locate the best buyers for our land.





Our
      third
      area of operations, as it relates to consulting, should be marketed but we
      have
      not begun marketing our services in this area yet, but intend to within the
      next
      12 months, as our time and cash flow allows. Marketing activities that we intend
      to perform include attending farmers’ and builders’ conferences to market all
      our services.





Advertising
      for all three areas of operations would involve research into the mailing
      addresses of our potential clients, printing costs for the promotional mailers,
      and postage costs. Costs for this activity are estimated at approximately
      $6-10,000 per mailing, and therefore an annual budget of $36-60,000 for
      advertising seems appropriate to us. However, we are not embarking on any
      advertising campaigns at this time. Our current strategy of slowly and
      methodically doing one transaction after another is working, and building us
      to
“self-sufficiency”, which we define as no longer needing Adavco’s help in
      purchasing property. We would only embark on an advertising campaign were we
      to
      a) become self-sufficient, b) be profitable and could afford this budget, and
      c)
      either have our current strategy fail us, requiring emergency advertising in
      order to drum up new business, or get to a point in our operations where we
      are
      ready to handle more transactions at the same time, which is likely to happen
      were we to begin advertising.





Potential
      Future Business Models.  We
      may
      wish to expand operations in the future, as time and money allow, by targeting
      large builders and offer to develop and acquire land for them, and/or targeting
      large farmers that have excess land that they could invest for development
      purposes. The feasibility of this is not high currently, but will depend upon
      the success of our current model. We may see this model taking off in the Fall
      of 2007.





-7-






Item
      7. Financial
      Statements




REPORT
      OF
      INDEPENDANT REGISTERED PUBLIC ACCOUNTING FIRM




To
      the Board of
      Directors


Pebble
      Beach Enterprises, Inc.


Bakersfield,
      California





We
      have
      audited the accompanying balance sheet of Pebble Beach Enterprises, Inc., as
      of
      December 31, 2006 and the related statements of operations, changes in
      stockholders’ equity, and cash flows for each of the two years then ended. These
      financial statements are the responsibility of Pebble Beach Enterprises, Inc.
      Our responsibility is to express an opinion on these financial statements based
      on our audits.




We
      conducted our audits in accordance with standards of the Public Company
      Accounting Oversight Board (United States). Those standards require that we
      plan
      and perform the audits to obtain reasonable assurance about whether the
      financial statements are free of material misstatement. An audit includes
      examining, on a test basis, evidence supporting the amounts and disclosures
      in
      the financial statements. An audit also includes assessing the accounting
      principles used and significant estimates made by management, as well as
      evaluating the overall financial statement presentation. We believe that our
      audits provide a reasonable basis for our opinion.




In
      our
      opinion, the financial statements referred to above present fairly, in all
      material respects, the financial position of Pebble Beach Enterprises, Inc.,
      as
      of December 31, 2006, and the results of its operations and its cash flows
      for
      each of the two years then ended in conformity with accounting principles
      generally accepted in the United States of America.




The
      accompanying financial statements have been prepared assuming that Pebble Beach
      Enterprises, Inc. will continue as a going concern. As discussed in Note 2
      to
      the financial statements, Pebble Beach Enterprises, Inc. suffered a net loss
      from operations and has an accumulated deficit, which raises substantial doubt
      about its ability to continue as a going concern. Management’s plans regarding
      those matters also are described in Note 2. The financial statements do not
      include any adjustments that might result from the outcome of this
      uncertainty.









MALONE
&
BAILEY,
      PC


www.malone-bailey.com


Houston,
      Texas


March
      1,
      2007





-8-





PEBBLE
      BEACH ENTERPRISES,
      INC.


BALANCE
      SHEET


December
      31, 2006








ASSETSCash
            
            $
            13,837Accounts
                Receivable
            
            
            288Prepaid
                and other current assets
            
            
            368Total
                assets
            
            $
            14,493LIABILITIES
                AND STOCKHOLDERS’ EQUITYLiabilities
            
            $
            --Stockholders’
                equityCommon
                stock; $.001 par value; 75,000,000 shares authorized,
            
            
            40,00040,000,000
                issued and outstandingAdditional
                paid-in capital
            
            
            (19,953
            )Accumulated
                deficit
            
            
            (5,554
            )Total
                stockholders’ equity
            
            
            14,493Total
                liabilities and stockholders’ equity
            
            $
            14,493




See
      accompanying summary of accounting policies


and
      notes
      to financials statements.








-9-






PEBBLE
      BEACH
      ENTERPRISES


STATEMENTS
      OF
      OPERATIONS


Years
      Ended December 31, 2006 and
      2005





2006
            
            2005Revenues
            
            $
            21,607
            
            $
            611,582Cost
                of Revenue
            
            
            --
            
            
            512,623Gross
                Profit
            
            
            21,607
            
            
            98,959Operating
                expensesGeneral
                and administrative
            
            
            29,282
            
            
            69,102Research
                and Development
            
            
            --
            
            
            15,000Interest
                Expense
            
            
            5
            
            
            6,242Total
                operating expenses
            
            
            29,287
            
            
            90,344Loss
                before income taxes
            
            
            (7,680
            )
            
            8,615Provision
                for income taxes
            
            
            --
            
            
            (1,990
            )Net
                income (loss)
            
            $
            (7,680
            )
            $
            6,625Basic
                and diluted income (loss) per common share
            
            $
            (0.00
            )
            $
            0.00Basic
                weighted average commonshares
                outstanding
            
            
            40,000,000
            
            
            40,000,000




See
      accompanying summary of accounting policies


and
      notes
      to financials statements.






-10-






PEBBLE
      BEACH ENTERPRISES


STATEMENTS
      OF CHANGES
      IN STOCKHOLDER’S EQUITY


Years
      ended December 31, 2006 and
      2005








Additional
            
            
            
            TotalCommon
                Stock
            
            Paid-in
            
            Accumulated
            
            Stockholders’Shares
            
            Amount
            
            Capital
            
            Deficit
            
            EquityBalances
                at December 31, 2004
            
            
            40,000,000
            
            $
            40,000
            
            $
            (38,059
            )
            $
            (4,499
            )
            $
            (2,558
            )Contribution
                of rent expense
            
            
            --
            
            
            --
            
            
            4,660
            
            
            --
            
            
            4,660Debt
                forgiveness by related party
            
            
            --
            
            
            --
            
            
            8,790
            
            
            --
            
            
            8,790Net
                income
            
            
            --
            
            
            --
            
            
            --
            
            
            6,625
            
            
            6,625Balance,
                December 31, 2005
            
            
            40,000,000
            
            
            40,000
            
            
            (24,609
            )
            
            2,126
            
            
            17,517Contribution
                of rent expense
            
            
            --
            
            
            --
            
            
            4,656
            
            
            --
            
            
            4,656Net
                loss
            
            
            --
            
            
            --
            
            
            --
            
            
            (7,680
            )
            
            (7,680
            )Balance,
                December 31, 2006
            
            
            40,000,000
            
            $
            40,000
            
            $
            (19,953
            )
            $
            (5,554
            )
            $
            14,493




See
      accompanying summary of accounting policies


and
      notes
      to financials statements.






-11-




PEBBLE
      BEACH
      ENTERPRISES


STATEMENT
      OF CASH
      FLOWS


Years
      Ended December 31, 2006 and
      2005





2006
            
            2005Cash
                flows from operating activities:Net
                income (loss)
            
            $
            (7,680
            )
            $
            6,625Adjustments
                to reconcile net income (loss) to net cashProvided
                by (used in) operating activities:Imputed
                rent expense
            
            
            4,656
            
            
            4,660Changes
                in operating assets and liabilities:Accounts
                receivable
            
            
            (288
            )
            
            --Accrued
                expenses
            
            
            (1,990
            )
            
            6,242Prepaid
                and other current assets
            
            
            (368
            )
            
            1,990Land
                held for sale
            
            
            --
            
            
            290,953Net
                cash provided by (used in) operating activities
            
            
            (5,670
            )
            
            310,470Cash
                flow from financing activities:Borrowings
                from related parties
            
            
            2,000Payments
                on loans from related parties
            
            
            (2,000
            )
            
            (310,000
            )Net
                change in cash
            
            
            (5,670
            )
            
            470Cash,
                beginning of period
            
            
            19,507
            
            
            19,037Cash,
                end of period
            
            $
            13,837
            
            $
            19,507Supplemental
                disclosures:Taxes
                paid
            
            $
            2,926
            
            $
            --Interest
                paid
            
            
            5
            
            
            --Non-cash
                transactionsDebt
                forgiveness by related party
            
            $
            --
            
            $
            8,790





See
      accompanying summary of accounting policies


and
      notes
      to financials statements.





-12-






PEBBLE
      BEACH
      ENTERPRISES


NOTES
      TO FINANCIAL
      STATEMENTS








NOTE
      1- SUMMARY OF SIGNIFICANT
      ACCOUNTING
      POLICIES





Nature
      of
      Business. Pebble Beach Enterprises, Inc. (“Pebble Beach”) was incorporated in
      Nevada on July 30, 2004. Pebble Beach is engaged in buying and selling land
      and
      other real estate consulting.





Cash
      and
      Cash Equivalents. For purposes of the statement of cash flows, Pebble Beach
      considers all highly liquid investments purchased with an original maturity
      of
      three months or less to be cash equivalents.





Use
      of
      Estimates. In preparing financial statements, management makes estimates and
      assumptions that affect the reported amounts of assets and liabilities in the
      balance sheet and revenue and expenses in the statements of operations. Actual
      results could differ from those estimates.





Revenue
      Recognition. Sales of real estate are recognized when and to the extent
      permitted by Statement of Financial Accounting Standards No. 66, “Accounting for
      Sales of Real Estate” (“SFAS No. 66”), as amended by SFAS No. 144. Until the
      requirements under SFAS No. 66 for full profit recognition have been met,
      transactions are accounted for using the deposit, the installment, the cost
      recovery, or the financing method, whichever is most appropriate for each
      transaction. Through December 31, 2006, all sales were closed and funded
      simultaneously with no further obligation by Pebble Beach resulting in revenue
      recognition at the time of closing and funding.





Income
      taxes. Pebble Beach recognizes deferred tax assets and liabilities based on
      differences between the financial reporting and tax bases of assets and
      liabilities using the enacted tax rates and laws that are expected to be in
      effect when the differences are expected to be recovered. Pebble Beach provides
      a valuation allowance for deferred tax assets for which it does not consider
      realization of such assets to be more likely than not.





Basic
      and
      diluted net loss per share. Calculations are presented in accordance with
      Financial Accounting Standards Statement 128, and are calculated on the basis
      of
      the weighted average number of common shares outstanding during the year. They
      include the dilutive effect of common stock equivalents in years with net
      income. Basic and diluted loss per share is the same due to the absence of
      common stock equivalents.





Recently
      issued accounting pronouncements. Pebble Beach does not expect the adoption
      of
      recently issued accounting pronouncements to have a significant impact on Pebble
      Beach’s results of operations, financial position or cash flow.





NOTE
      2 - GOING
      CONCERN





As
      shown
      in the accompanying financial statements, Pebble Beach Enterprises, Inc.
      incurred a net loss of $7,680
      in fiscal 2006 and has
      an accumulated deficit of $ 5,554
      as
      of December 31, 2006. These conditions raise substantial doubt as to Pebble
      Beach Enterprises, Inc.’s ability to continue as a going concern. The financial
      statements do not include any adjustments that might be necessary if Pebble
      Beach Enterprises, Inc. is unable to continue as a going concern.




NOTE3
      - RELATED PARTY
      TRANSACTIONS




On
      March
      3, 2006, Pebble Beach borrowed $2,000 from a related party. This note was
      unsecured and carried no interest rate. This note was primarily used in
      purchasing of Surface Waiver rights and was repaid on June 14, 2006. As of
      December 31, 2006 the note was repaid and there is no outstanding debt.





Pebble
      Beach is using office space provided by a related party on a rent-free, month
      to
      month basis. The fair value of the office space is $388 per month. Pebble Beach
      had $4,656 and $4,660 of rent expense for the year ended December 31, 2006
      and
      2005, respectively. The rent is contributed to capital by a related party as
      a
      credit to additional paid in capital.





-13-






NOTE
      4 - INCOME
      TAXES





Pebble
      Beach uses the liability method, where deferred tax assets and liabilities
      are
      determined based on the expected future tax consequences of temporary
      differences between the carrying amounts of assets and liabilities for financial
      and income tax reporting purposes. During fiscal 2006 Pebble Beach incurred
      a
      net loss and, therefore, has no tax liability. The net deferred tax asset
      generated by the loss carry-forward has been fully reserved. The cumulative
      net
      operating loss carryforward is approximately $2,500 at December 31, 2006, and
      will expire in the year 2026.





At
      December 31, 2006, deferred tax assets consisted of the following:





Deferred
      tax
      assets




Net
                operating losses
            
            $
            368Less:
                valuation allowance
            
            $
            0Net
                deferred tax asset
            
            $
            368








NOTE
      5 -
      COMMITMENTS





At
      December 31, 2006, Pebble Beach had no commitments other than those recorded
      on
      the balance sheet or disclosed in the accompanying notes.





NOTE
      6 - MAJOR
      CUSTOMERS





All
      2006
      revenues were from 5 main customers.






-14-





Item.
      8Changes In and
      Disagreements With Accountants on Accounting and Financial Disclosure.




There
      have been no changes in or disagreements with our accountants.




Item
      8A.Controls and
      Procedures




It
      is
      Management’s responsibility for establishing and maintaining adequate internal
      control over financial reporting for Pebble Beach Enterprises. It is the
      President’s ultimate responsibility to ensure the Company maintains disclosure
      controls and procedures designed to provide reasonable assurance that material
      information, both financial and non-financial, and other information required
      under the securities laws to be disclosed is identified and communicated to
      senior management on a timely basis. The Company’s disclosure controls and
      procedures include mandatory communication of material events, management review
      of monthly, quarterly and annual results and an established system of internal
      controls.




As
      of
      December 31, 2006, management of the Company, including the President, conducted
      an evaluation of the effectiveness of the design and operation of the Company’s
      disclosure controls and procedures with respect to the information generated
      for
      use in this Quarterly Report. Based upon and as of the date of that evaluation,
      the President and Treasurer have concluded the Company’s disclosure controls
      were effective to provide reasonable assurance that information required to
      be
      disclosed in the reports that the Company files or submits under the relevant
      securities laws is recorded, processed, summarized and reported within the
      time
      periods specified in the Commission’s rules and forms. There have been no
      changes in the Company’s internal control over financial reporting during the
      period ended December 31, 2006, that have materially affected, or are reasonably
      likely to materially affect, the Company’s internal control over financial
      reporting.




It
      should
      be noted that while the Company’s management, including the President, believes
      the Company’s disclosure controls and procedures provide a reasonable level of
      assurance, they do not expect that the Company’s disclosure controls and
      procedures or internal control over financial reporting will prevent all errors
      and all fraud. A control system, no matter how well conceived or operated,
      can
      provide only reasonable, not absolute, assurance the objectives of the control
      system are met. Further, the design of a control system must reflect the fact
      there are resource constraints, and the benefits of controls must be considered
      relative to their costs. Because of the inherent limitations in all control
      systems, no evaluation of controls can provide absolute assurance all control
      issues and instances of fraud, if any, have been detected. These inherent
      limitations include the realities that judgments in decision-making can be
      faulty, and breakdowns can occur because of simple error or mistake.
      Additionally, controls can be circumvented by the individual acts of some
      persons, by collusion of two or more people, or by management override of the
      controls. The design of any system of controls is based in part upon certain
      assumptions about the likelihood of future events, and there can be no assurance
      any design will succeed in achieving its stated goals under all potential future
      conditions; over time, controls may become inadequate because of changes in
      conditions, or the degree of compliance with the policies or procedures may
      deteriorate. Because of the inherent limitations in a cost-effective control
      system, misstatements due to errors or fraud may occur and not be detected.






-15-






Part
      III.




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




Annette
      Davis, 53, sole director - elected to directorship on July 26, 2004 to serve
      for
      one year; re-elected to directorship on July 26, 2005 for additional one-year
      term.




Ms.
      Davis
      had been CFO of Bakersfield Produce & Distributing, in Bakersfield,
      California, from 1977 until its closure in May 2002. Bakersfield Produce had
      revenues exceeding $60,000,000 annually. She supervised its accounting
      department, reviewed balance sheets and income statements, approved capital
      expenditures, coordinated with CPAs for audit and tax filings purposes, and
      negotiated contracts with legal departments. Ms. Davis was responsible for
      this
      corporation’s fiscal aspects.




Ms.
      Davis
      has also served as Controller of Andes River Company, LLC, in Bakersfield,
      California, from 1999 until it ceased operations in December of 2003. She held
      the fiscal responsibilities of this company, which imported produce from the
      South American country of Chile, with revenues of $40 million annually. Ms.
      Davis was responsible for its ncome and balance sheets, accounting department,
      approved all expenditures and outside business, established credit lines for
      the
      company, and coordinated with CPAs for tax returns in three states.




Ms.
      Davis
      also controls and is currently President of Adavco, Inc., which is a company,
      as
      we described earlier, which loans money to us as needed to purchase property,
      which we then sell for a profit at a later time. Adavco’s main line of business
      is a real estate development company, and it has constructed apartment buildings
      and custom homes, among other development projects, since its founding in
      1982.




From
      1999-2004, Ms. Davis was also Treasurer of Fresh Veg Broker.com, Inc., our
      former parent company whose business plan, which never was successful, was
      to
      create a website where buyers and sellers of produce could do deals with each
      other online.




Aaron
      Hashim, 28, president - elected to office on July 26, 2004 to serve for one
      year; re-elected to office on July 26, 2005 for additional one-year
      term.




Mr.
      Hashim was a member of Public Data Search from 1998 to 2002, where he performed
      background checks of applicants to various government and private sector job
      across various industries, as well as conducted public records searches
      regarding property rights, probate issues and title records.




Mr.
      Hashim served as a member of US Claim Services, LLC, a company specializing
      in
      accessing public records to locate people and sort out property and probate
      issues, from 2002 to 2004. In this capacity, Mr. Hashim was responsible for
      adding several government agencies - seeking to locate delinquent tax payers
      -
      to the company’s client list, which he did, improving the company’s revenues by
      over $200,000 annually. Mr. Hashim was also responsible for the work of 15
      others.




Finally,
      from 2004 to present, Mr. Hashim has been a member of IBG, Inc., an Internet
      start-up company which removes people from pre-approved credit card offer
      rolls.




Jennifer
      Davis, 26, secretary - elected to office on July 26, 2004 to serve for one
      year;
      re-elected to office on July 26, 2005 for additional one-year term.




From
      2001
      - 2004, Ms. Davis worked for Bearing Point, a division of KPMG Consulting,
      first
      as a management analyst and then as a senior management analyst for the
      Department of Defense, wherein she provided day-to-day financial reporting
      assistance and management support to the business manager of Space and Naval
      Warfare regarding the Navy Marine Corp Intranet; provided guidance and oversight
      on proper allocation of funding as part of the DoD’s overall annual budget based
      upon project environment and needs;ility and trust with client and colleagues;
      streamlined and enhanced web-based tools; performed project management, use
      case
      development and requirements management analyses; and managed the project
      schedule, requirements identification, test script creation, systems integration
      testing, user training and end user support for web-based
      applications.




Currently,
      and since 2004, Ms. Davis has been a member of IBG, Inc., an Internet start-up
      company which removes people from pre-approved credit card offer
      rolls.




Lesa
      Hashim, 29, vice-president and treasurer - elected to both offices on July
      26,
      2004 to serve for one year; re-elected to both offices on July 26, 2005 for
      additional one-year term.




From
      1999-2001, Ms. Hashim served as advertising manager for Brill Media in New
      York
      City, in which capacity she was responsible for completion of advertising sales
      business reports, including all financial and forecast reports.




From
      2001-2004, Ms. Hashim was a member and Chief Operating Officer of U.S. Claim
      Services, LLC, a company specializing in accessing public records to locate
      people and sort out property and probate issues, wherein Ms. Hashim served
      as
      Acting Director of Human Resources and Acting Controller, responsible for the
      creation and analysis of all budget and financial planning reports, daily
      bookkeeping, payroll and tax preparation.




Finally,
      from 2004 to present, Ms. Hashim has been a member of IBG, Inc., an Internet
      start-up company which removes people from pre-approved credit card offer
      rolls.




Annette
      Davis, our sole Director, is the mother of Jennifer Davis, our Secretary.
      Annette Davis is also the aunt of Lesa Hashim and Aaron Hashim, who are brother
      and sister and first cousins to Jennifer Davis.




Neither
      our director nor any executives of Pebble Beach, nor any promoter or control
      person, was involved in any bankruptcy or insolvency action, nor was involved
      in
      any business which was involved in any such action at or within 2 years before
      the time of such filing, nor any criminal proceeding nor found to be in
      violation of any securities or futures laws or regulations nor has been barred
      or otherwise enjoined from participating in any type of business, securities
      or
      banking activities.




We
      do not
      have an audit committee financial expert serving on our audit committee, due
      to
      our relatively light revenues and operations and unreasonable expense an audit
      committee financial expert would pose for our business.






-16-






Item
      10. Executive Compensation




None
      of
      the officers or directors of Pebble Beach is compensated nor has received any
      compensation, including any options or stock appreciation rights.




We
      have
      no employee contracts of any kind.




Item
      11. Security Ownership of Certain Beneficial Owners and
      Management.




We
      have
      only one class of securities - our Common Stock.




The
      following represents the security ownership of the only person who owns more
      than five percent of our outstanding Common Stock:




Annette
                Davis
            38,054,331
                shares (1)
            95.1%
                of classc/o
                Pebble Beach Enterprises, Inc.
            Direct
                ownership1200
                Truxton Avenue #130Bakersfield,
                CA 93301The
                following represents the security ownership of all members of
                management:Annette
                Davis
            238,054,331
                shares (2)
            95.1%
              of classDirector
            Direct
                ownershipc/o
                Pebble Beach Enterprises, Inc.1200
                Truxton Avenue #130Bakersfield,
                CA 93301Aaron
                Hashim
            0
                shares (3)
            0%
              of classPresidentc/o
                Pebble Beach Enterprises, Inc.1200
                Truxton Avenue #130Bakersfield,
                CA 93301Lesa
                Hashim
            0 shares
                (4)
            0%
                of classVice-President
                and Treasurerc/o
                Pebble Beach Enterprises, Inc.1200
                Truxton Avenue #130Bakersfield,
                CA 93301Jennifer
                Davis
            0
                shares (5)
            0%
                of classSecretaryc/o
                Pebble Beach Enterprises, Inc.1200
                Truxton Avenue #130Bakersfield,
                CA 93301


1There are no shares which the
      listed beneficial owner has the right to acquire within sixty days, from
      options, warrants, rights, conversion privilige or similar obligations or
      instruments.


2There are no shares which the
      listed beneficial owner has the right to acquire within sixty days, from
      options, warrants, rights, conversion privilige or similar obligations or
      instruments.


3There are no shares which the
      listed beneficial owner has the right to acquire within sixty days, from
      options, warrants, rights, conversion privilige or similar obligations or
      instruments.


4  There are no shares which the
      listed beneficial owner has the right to acquire within sixty days, from
      options, warrants, rights, conversion privilige or similar obligations or
      instruments.


5  There are no shares which the
      listed beneficial owner has the right to acquire within sixty days, from
      options, warrants, rights, conversion privilige or similar obligations or
      instruments.





-17-






Item
      12. Certain Relationships and Related
      Transactions




On
      March
      3, 2006, Pebble Beach borrowed $2,000 from a related party. This note was
      unsecured and carried no interest rate. This note was primarily used in
      purchasing of Surface Waiver rights and was repaid on June 14, 2006. As of
      December 31, 2006 the note was repaid and there is no outstanding debt.




Pebble
      Beach is using office space provided by a related party on a rent-free, month
      to
      month basis. The fair value of the office space is $388 per month. Pebble Beach
      had $4,656 and $4,660 of rent expense for the year ended December 31, 2006
      and
      2005, respectively. The rent is contributed to capital by a related party as
      a
      credit to additional paid in capital.




Item
      13. Index to
      exhibits




Index
      No.  Description







2(a)   Articles
      of Incorporation*





2(b)   Bylaws*





Exhibit
                14
            Item
                601(b)(14)
            Code
                of ethics (attached)





Exhibit
                31.1 and 31.2
            Item
                601(b)(31)
            Rule
                13a-14(a)/15d-14(a) Certifications (attached)Exhibit
                32.1 and 32.2
            Item
                601(b)(32)
            Section
                1350 (attached)





·
            Incorporated
                by reference to or Form 10-SB filing on February 1, 2006. File No.
                0-51770.





There
      are
      no management contracts or compensatory plans or arrangements required to be
      filed as an exhibit to this form.




Item.
      14 Principle
      Accountant Fees and Services




Audit
      Fees




Aggregate
      fees billed for fiscal year 2006 and 2005 for professional services rendered
      by
      the principal accountant for the audit of our annual financial statements,
      review of quarterly statements and other services provided in connection with
      statutory or regulatory filings or engagements: $17,484 and $7,310.




Audit-Related
      Fees




Aggregate
      fees billed in fiscal year 2006 and 2005 for assurance and related services
      by
      the principal accountant that are reasonably related to the performance of
      the
      audit or review of our financial statements and are not reported under the
      “Audit Fees” caption above: $0 for both years.




Tax
      Fees




Aggregate
      fees billed in fiscal year 2006 and 2005 for professional services rendered
      by
      the principal accountant for tax compliance, tax advice and tax planning: $0
      for
      both years.




All
      Other Fees




Aggregate
      fees billed in fiscal year 2006 and 2005 for products and services provided
      by
      the principal accountant, other than the services reported above: $0 for both
      years.




Pebble
      Beach’s audit committee’s pre-approval policy is to retain the services of a
      professional accountant only once. The threshold established by Rule 2-01 of
      Regulation S-X has been met.




The
      audit
      committee’s pre-approval procedure is to carefully establish that each of the
      tests delineated in paragraphs (b) and (c)(1)-(3) of Rule 2-01 of Regulation
      S-X
      are met






-18-


SIGNATURES




In
      accordance with Section 13 of the Exchange Act, the registrant caused this
      report to be signed on its behalf by the undersigned, thereunto duly
      authorized.




PEBBLE
              BEACH ENTERPRISES,
              INC.Date: December 27,
              2007
            By:
            /s/ Annette
              DavisDirector







In
      accordance with the Exchange Act, this report has been signed below by the
      following persons on behalf of the registrant and in the capacities and on
      the
      dates indicated.




Date: December 27,
              2007
            By:
            /s/ Annette
              DavisDirector




Date: December 27,
              2007
            By:
            /s/ Lesa
              HashimTreasurer,
              Controller







-19-