UNITEDSTATES

SECURITIESAND EXCHANGE COMMISSION

Washington,D.C. 20549

 

FORM10-QSB

 

[X]QUARTERLY REPORT UNDER SECTION 13 OR 15(d)

OFTHE SECURITIES EXCHANGE ACT OF 1934

 

[] TRANSITION REPORT PURSUANT TO SECTION 13 OR

15(d)OF THE SECURITIES EXCHANGE ACT OF 1934

 

Forthe quarterly period ended: June 30, 2004

 

Commissionfile number 333-84568

 

DOGSINTERNATIONAL

(Exactname of small business issuer as specified in its charter)

 

| **Nevada **  
 **90-0006843**
(State      or other jurisdiction of   
 (I.R.S.      Employer
incorporation      or organization)   
 Identification      Number)
 

**408      S. Daytona**
**Flagler      Beach, Florida **  
** 32136**
(Address      of Principal Executive Offices)   
 (Zip      Code)
 
**(386)439-4006**
(Issuer'stelephone number, including area code)

 

Checkwhether the registrant (1) filed all reports required to be filed by Section 13or 15(d) of the Securities Exchange Act of 1934 during the last 12 months (orfor 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.

 

YesX     No ____

 

       The number of shares of Common Stock, $0.001 par value, outstanding on June 30,2004, was 20,100,000 shares.

 

       Transitional Small Business Disclosure Format (check one):

 

Yes___    No X

 

 

ITEM1. FINANCIAL STATEMENTS

 

DOGSINTERNATIONAL AND SUBSIDIARY

(aNevada Corporation)

CONSOLIDATEDBALANCE SHEET

(unaudited)

June      30, 2004

(unaudited)
December      31, 2004

(audited)
CURRENT      ASSETS:
        Cash
$                     99,085
$                              -
TOTAL      CURRENT ASSETS
99,085
-
OTHER      ASSETS:
        Fixed Assets, Net
475,041
491,116
        Goodwill
-
18,269
           TOTAL OTHER ASSETS
475,041
496,641
           TOTAL ASSETS
$                   592,395
$                   509,385
LIABILITIES      AND STOCKHOLDERS' EQUITY
CURRENT      LIABILITIES
        Checks issued in excess of cash available
$                               -
$                          424
        Accruals
4,807
4,633
        Short-term loan
6,279
6,279
           TOTAL CURRENT LIABILITIES
11,086
11,336
Long      Term Liabilities
        Installment Loans
9,842
13,872
        Mortgages Payable
175,943
173,973
        Mortgages Payable - related party
200,000
200,000
        Interest Payable - related party
13,750
7,750
           TOTAL LONG TERM LIABILITIES
399,534
395,595
STOCKHOLDERS'      EQUITY
        Preferred stock, $.001 par value authorized 20,000,000 shares; 28,334      issued and outstanding at June 30, 2004 and December 31, 2003
 

28
 

28
        Common stock, $.001 par value, authorized 100,000,000 shares; 20,100,000      issued and outstanding at June 30, 2004 and December 31, 2003
 

20,100
 

20,100
Stock      subscription payable
130,966
-
Additional      paid-in capital
207,372
207,372
Deficit      accumulated during development stage
(176,691)
(125,046)
        TOTAL STOCKHOLDER'S EQUITY (DEFICIT)
181,775
102,454
           TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY
$                   592,395
$                   509,385
 

Theaccompanying notes are an integral part of these financial statements

 

 

DOGSINTERNATIONAL AND SUBSIDIARY

(aNevada Corporation)

CONSOLIDATEDSTATEMENT OF OPERATIONS

(unaudited)

 

Three      months ended

June      30,
Six      months ended

June      30,
2004
2003
2004
2003
Revenue
$            24,895
$            10,134
$            59,807
$            10,134
Cost      of sales
1,062
-
3,401
-
Gross      profit
23,832
10,134
56,405
10,134
Expenses:
          General and administrative expenses
38,157
41,005
65,949
68,005
          General and administrative expenses - related party
3,000
-
3,000
-
          Depreciation
8,038
4,706
16,075
4,706
          Consulting fees
4,950
-
4,950
-
          Consulting fees - related party
2,400
-
2,400
-
          Interest
9,677
-
9,677
-
          Interest - related party
3,000
-
6,000
- 
               Total expenses
69,222
45,711
108,051
72,711
Net      (loss)
$          (45,389)
$          (35,577)
$          (51,646)
$          (62,577)
Weighted      average number of
          common shares outstanding - basic and fully diluted
20,100,000
20,000,000
20,100,000
20,000,000
Net      (loss) per share - basic and fully diluted
$              (0.00)
$              (0.00)
$              (0.00)
$              (0.00)
 

Theaccompanying notes are an integral part of these financial statements

 

 

DOGSINTERNATIONAL AND SUBSIDIARY

(aNevada Corporation)

CONSOLIDATEDSTATEMENT OF CASH FLOWS

(unaudited)

 

Six      months ended

June      30,
2004
2003**Cash      flows from operating activities
Net      (loss)
$                 (51,646)
$      (62,577)
Depreciation
16,075
4,706
Adjustments      to reconcile net (loss) to
         net cash (used) by operating activities:
         (Decrease) in cash overdraft
(721)
-
         Increase in interest payable - related party
6,000
-
         Increase in accounts payable
-
8,318
         Increase in accrued liabilities
175
3,812
Net      cash (used) by operating activities
(30,116)
(45,740)**Cash      flows from investing activities
         Assets acquired
-
(511,344)
         Goodwill purchased
-
(18,269)
         Loans receivable
-
(28,935)
Net      cash (used) by investing activities
-
(558,548)**Cash      flows from financing activities
         Installment loans payable
(586)
16,390
         Mortgages payable
(1,179)
177,048
         Mortgages payable - related party
-
200,000
         Common stock
-
10,000
         Subscriptions payable
130,966
195,000
         Additional paid in capital
-
(10,000)
Net      cash provided by financing activities
129,201
588,438
Net      increase (decrease) in cash
99,085
(15,850)
Cash      - beginning
-
24,340
Cash      - ending
$                     99,085
$                      8,490
Supplemental      disclosures:
         Interest paid
$                       9,677
$                              -
         Income taxes paid
$                              -
$                              -
 

Theaccompanying notes are an integral part of these financial statements

 

 
**DOGSINTERNATIONAL AND SUBSIDIARY

(aNevada Corporation)

Notesto Financial Statements

 

Note1 - Basis of Presentation**
 

Theconsolidated interim financial statements included herein, presented inaccordance with United States generally accepted accounting principles andstated in US dollars, have been prepared by the Company, without audit, pursuantto the rules and regulations of the Securities and Exchange Commission. Certaininformation and footnote disclosures normally included in financial statementsprepared in accordance with generally accepted accounting principles have beencondensed or omitted pursuant to such rules and regulations, although theCompany believes that the disclosures are adequate to make the informationpresented not misleading.

 

Thesestatements reflect all adjustments, consisting of normal recurring adjustments,which, in the opinion of management, are necessary for fair presentation of theinformation contained therein. It is suggested that these consolidated interimfinancial statements be read in conjunction with the financial statements of theCompany for the year ended December 31, 2003 and notes thereto included in theCompany's 10-KSB annual report. The Company follows the same accounting policiesin the preparation of interim reports.

 

Resultsof operations for the interim periods are not indicative of annual results.

 
**Note2 - Going concern**
Theaccompanying financial statements at June 30, 2004 have been prepared on a goingconcern basis, which contemplated the realization of assets and the satisfactionof liabilities in the normal course of business. The Company has not generatedsignificant revenues from operations. The ability of the Company to continue asa going concern is dependent upon its ability to raise additional capital fromthe sale of common stock and, ultimately, the achievement of significantoperating revenues. The financial statements do not include any adjustmentsrelating to the recoverability and classification of recorded assets andclassification of liabilities that might be necessary should the Company beunable to continue as a going concern.

 
**Note3 - Goodwill**
 

Managementperiodically reviews the carrying value of acquired intangible assets todetermine whether impairment may exist. The Company considers relevant cash flowand profitability information, including estimated future operating results inassessing whether the carrying value of the intangible can be recovered. If theCompany determines that the carrying value will not be recovered fromundiscounted future cash flows of the acquired business, the Company considerssuch carrying value as impaired and reduces them by a charge to operations inthe amount of the impairment. As of June 30, 2004, management had determinedimpairment did not exist.

 

 
**DOGSINTERNATIONAL AND SUBSIDIARY

(aNevada Corporation)

Notesto Financial Statements**
 
**Note 4- Fixed assets**
 

TheCompany records fixed assets at cost and computes depreciation using thestraight-line method. The Company's fixed assets consist of the following:

 

June      30,

2004
Land
$              137,000
Vehicles
95,256
Furniture      and fixtures
8,253
Operating      equipment
11,650
Buildings      and improvements
259,738
Total      fixed assets
511,898
Less      accumulated depreciation
(36,857)
Total
$              475,041
 

TheCompany recorded depreciation expense of $16,075 during the six months endedJune 30, 2004

 
**Note5 - Long Term Liabilities**
 

TheCompany has a 5-year note payable in the principal amount of $200,000 with aninterest rate of 6% to the Company's President pursuant to the Real EstateAcquisition Contract for the purchase of the Bed & Biscuit InnTM facilityin Flagler Beach. During the six months ended June 30, 2004, the Company hadaccrued interest payable of $13,750.

 

TheCompany has a first mortgage payable on the Bed & Biscuit InnTM facility inFlagler Beach in the amount of $97,699 with an interest rate of prime plus onepercent (currently 5.5%) per annum and monthly interest only payments.

 

TheCompany has a second mortgage payable on the Bed & Biscuit InnTM facilityin Flagler Beach in the amount of $78,244 with a stated interest rate of 9.5%per annum with monthly principal and interest payments in the amount of $669.

 

TheCompany expensed $9,677 in interest during the six months ended June 30, 2004.

 
**Note 6- Stockholders' equity**
 

TheCompany is authorized to issue 20,000,000 shares of $0.001 par value preferredstock and 100,000,000 shares of $0.001 par value common stock.

 

 
**DOGSINTERNATIONAL AND SUBSIDIARY

(aNevada Corporation)

Notesto Financial Statements**
 

OnApril 23, 2004, the Company received $130,966 in cash from an officer andshareholder, for the purchase of 52,386 shares of the Company's $0.001 par valuecommon stock, at a price of $2.50 per share. As of June 30, 2004, the Companyhad not issued the shares and a subscription payable was recorded in the amountof $130,966.

 

Therewere no other equity transactions during the six months ended June 30, 2004.

 
**Note7 - Related party transactions**
 

TheCompany leases six hundred square feet of office space from an officer anddirector of the Company at a fair market value of $500 per month. During the sixmonths ending June 30, 2004, the Company accrued rent expense to a relayed partyin the amount of $3,000.

 

As ofJune 30, 2004, the Company paid consulting fees to an officer of the Company inthe amount of $2,400.

 
** **
FORWARD-LOOKINGSTATEMENTS

 

       This document contains "forward-looking statements" within the meaningof the Private Securities Litigation Reform Act of 1995. All statements otherthan statements of historical fact are "forward-looking statements"for purposes of federal and state securities laws, including, but not limitedto, any projections of earnings, revenue or other financial items; anystatements of the plans, strategies and objections of management for futureoperations; any statements concerning proposed new services or developments; anystatements regarding future economic conditions or performance; any statementsor belief; and any statements of assumptions underlying any of the foregoing.

 

       Forward-looking statements may include the words "may,""could," "will," "estimate," "intend,""continue," "believe," "expect" or"anticipate" or other similar words. These forward-looking statementspresent our estimates and assumptions only as of the date of this report. Exceptfor our ongoing securities laws, we do not intend, and undertake no obligation,to update any forward-looking statement.

 

       Although we believe that the expectations reflected in any of ourforward-looking statements are reasonable, actual results could differmaterially from those projected or assumed in any or our forward-lookingstatements. Our future financial condition and results of operations, as well asany forward-looking statements, are subject to change and inherent risks anduncertainties. The factors impacting these risks and uncertainties include, butare not limited to:
-  increased    competitive pressures from existing competitors and new entrants;increases    in interest rates or our cost of borrowing or a default under any material    debt agreements;deterioration    in general or regional economic conditions;adverse    state or federal legislation or regulation that increases the costs of    compliance, or adverse findings by a regulator with respect to existing    operations;adverse    weather conditions impacting our Florida operations;loss    of customers or sales weakness;inability    to achieve future sales levels or other operating results;the    unavailability of funds for capital expenditures; andoperational    inefficiencies in distribution or other systems.
       For a detailed description of these and other factors that could cause actualresults to differ materially from those expressed in any forward-lookingstatement, please see "Factors That May Affect Our Plan of Operation"in this document and "Business Risks" in our Annual Report on Form10-KSB for the year ended December 31, 2003.
** 

 

Item2. Management's Discussion and Analysis of Financial Condition and Result ofOperations**
 
**CriticalAccounting Policies**
 

       The preparation of our consolidated financial statements in conformity withaccounting principles generally accepted in the United States requires us tomake estimates and judgments that affect our reported assets, liabilities,revenues, and expenses, and the disclosure of contingent assets and liabilities.We base our estimates and judgments on historical experience and on variousother assumptions we believe to be reasonable under the circumstances. Futureevents, however, may differ markedly from our current expectations andassumptions. While there are a number of significant accounting policiesaffecting our consolidated financial statements; we believe the followingcritical accounting policies involve the most complex, difficult and subjectiveestimates and judgments:
-  revenue    recognition*RevenueRecognition*
 

       For revenue from product sales, the Company recognizes revenue in accordancewith SEC Staff Accounting Bulletin No. 101, "Revenue Recognition inFinancial Statements" ("SAB 101"). SAB 101 requires that fourbasic criteria must be met before revenue can be recognized: (1) persuasiveevidence of an arrangement exists; (2) delivery has occurred; (3) the sellingprice is fixed and determinable; and (4) collectibility is reasonably assured.Determination of criteria (3) and (4) are based on management's judgmentsregarding the fixed nature of the selling prices of the products delivered andthe collectibility of those amounts. Provisions for discounts and rebates tocustomers, estimated returns and allowances, and other adjustments are providedfor in the same period the related sales are recorded. The Company defers anyrevenue for which the product has not been delivered or is subject to refunduntil such time that the Company and the customer jointly determine that theproduct has been delivered or no refund will be required.

 
**Overview**
 

       Dogs International was originally incorporated in the State of Nevada in Januaryof 2002 under the name Juris Travel. On March 24, 2003, we changed our name to"DOGS INTERNATIONAL". On April 9, 2003, we incorporated a newwholly-owned subsidiary, Bed and Biscuit Inns of America, Inc., a Nevadacorporation, which our pet facility operations are conducted through.

 

       We are primarily focused on building/acquiring a chain of upscale pet carefacilities under the name "Bed & Biscuit InnTM". On May 7, 2003,we completed the acquisition of our first Bed & Biscuit InnTM facility inFlagler Beach, Florida. Situated on approximately 5 acres, the facility housesnumerous indoor/outdoor pet suites, an onsite pet bakery and Groomingdale's,which provides full service grooming to guests.

 

       On August 20, 2003, we executed a letter of intent with PetsUnited LLC, aLimited Liability Company formed under the laws of the State of Pennsylvania("PetsUnited"). The letter of intent outlined the proposal by which wewould acquire 100% of the membership interest of PetsUnited. The acquisition wassubject to finalization of a definitive agreement, due diligence review, andother customary conditions. After completing its due diligence, our managementdetermined that the acquisition did not fit within the financial parametersrequired to increase stockholder value.

 

 

       We are currently reviewing other potential merger and acquisition candidatesthat will improve our ability to diversify. We are seeking potential candidatesin the alternative fuel industry.

 
***       Satisfaction of our cash obligations for the next 12 months. We intendto build and/or acquire upscale pet care facilities. Our cash obligations areanticipated to increase substantially over the next 12 months. The cash would beutilized for operational expenses, including the acquisition and leasing offacilities to be utilized for high-end pet facilities. We intend for thesefunding requirements to be fulfilled through either equity or debt financing.

 
***       Summary of any product research and development that we will perform for theterm of the plan. We do not anticipate performing any significantproduct research and development under our revised plan of operation.

 
***       Expected purchase or sale of plant and significant equipment. We do notanticipate the purchase or sale of any plant or significant equipment, as suchitems are not required by us at this time or in the next 12 months.

 
***       Significant changes in number of employees. The number of employeesrequired to operate our business is currently 7 full-time persons. As a resultof our business plan we are anticipating a substantial change in the number ofemployees required to operate our facilities. These increases will occurconcurrent with our acquisition and/or lease of facilities; however, we willrequire a substantial infusion of capital prior to commencement of suchacquisition.
** 

Resultsof Operations for the Three and Six Months Ended June 30, 2004 and June 30,2003.**

Three      Months Ended June 30, 2004
Three      Months Ended June 30, 2003
Six      Months Ended June 30, 2004
Six      Months Ended June 30, 2003
Revenues
$            24,895
$            10,134
$            59,807
$           10,134
Cost      of Goods Sold
1,062
-
3,401
-
          Operating Expenses
56,489
45,711
92,374
72,711
          Other Expense
12,677
-
15,677
-
Net      Loss
$           (45,333)
$           (35,577)
$           (51,646)
$         (62,577)
 
**Revenues****Increase/(decrease)**
2004
2003$
For      the three months ended June 30:
          Revenue
$         24,895
$         10,134
$         14,761
 

 

       Revenues for the three months ended June 30, 2004 were $24,895 compared torevenues of $10,134 in the three months ended June 30, 2003. This resulted in anincrease in revenues of $14,761, from the same period one year ago. The increasein revenues was due to the change in our business plan from a travel company tothe completed acquisition of our first Bed & Biscuit InnTM facility inFlagler Beach, Florida.

 

**Increase/(decrease)**20042003
$
For      the six months ended June 30:
          Revenue
$         59,807
$         10,134
$         49,673
 

       Revenues for the six months ended June 30, 2004 were $59,807 compared torevenues of $10,134 in the six months ended June 30, 2003. This resulted in anincrease in revenues of $49,673, from the same period one year ago. The increasein revenues was due to the change in our business plan from a travel company tothe completed acquisition of our first Bed & Biscuit InnTM facility inFlagler Beach, Florida.

 
**Costof goods sold**
 
**Increase/(decrease)**
2004

2003

$

For      the three months ended June 30:
          Cost of goods sold
$           1,062
$                 -
$            1,062
 

       Cost of goods sold for the three months ended June 30, 2004 was $1,062, anincrease of $1,062 from $0 for the same period ended June 30, 2003. The increasein cost of goods sold was primarily due to the increase in revenues and thechange in our business plan from a travel company to the completed acquisitionof our first Bed & Biscuit InnTM facility in Flagler Beach, Florida.

 
**Increase/(decrease)**
2004

2003

$

For      the six months ended June 30:
          Cost of goods sold
$         3,401
$                 -
$          3,401
 

       Cost of goods sold for the six months ended June 30, 2004 was $3,401, anincrease of $3,401 from $0 for the same period ended June 30, 2003. The increasein cost of goods sold was primarily due to the increase in revenues and thechange in our business plan from a travel company to the completed acquisitionof our first Bed & Biscuit InnTM  facility in Flagler Beach, Florida.

 

 
**Generaland Administrative expenses**
 
**Increase/(decrease)**
2004

2003

$

For      the three months ended June 30:
          General & Administrative expenses
$         56,489
$         45,711
$         10,778
 

       General and administrative expenses were $56,489 for the three months ended June30, 2004 versus $45,711 for the three months ended June 30, 2003, which resultedin an increase of $10,778. The increase in general and administrative expenseswas primarily due to the increase in the Company adding additional operationaland administrative personnel, legal and other professional assistance with thechange in our business plan from a travel company to the completed acquisitionof our first Bed & Biscuit InnTM facility in Flagler Beach, Florida.

 
**Increase/(decrease)**
2004

2003

$

For      the six months ended June 30:
          General & Administrative expenses
$         92,374
$         15,677
$         76,697
 

       General and administrative expenses were $92,374 for the six months ended June30, 2004 versus $15,677 for the six months ended June 30, 2003, which resultedin an increase of $76,697. The increase in general and administrative expenseswas primarily due to the increase in the Company adding additional operationaland administrative personnel, legal and other professional assistance with thechange in our business plan from a travel company to the completed acquisitionof our first Bed & Biscuit InnTM facility in Flagler Beach, Florida.

 
**NetIncome (Loss)

 ****Increase/(decrease)**
2004

2003

$

For      the three months ended June 30:
          Net Income (loss)
$         (45,333)
$         (35,577)
$         (9,756)
 

       The net loss for the three months ended June 30, 2004 was $(45,333), versus anet loss of $(35,577) for the three months ended June 30, 2003, a change in netloss of $(9,756). The substantial decrease in the net loss was primarily due tothe substantial increase in sales attributed with the change in our businessplan from a travel company to the completed acquisition of our first Bed &Biscuit InnTM facility in Flagler Beach, Florida.
** ****Increase/(decrease)**
2004

2003

$

For      the three months ended June 30:
          Net Income (loss)
$           (51,646)
$           (62,577)
$           (10,931)
 

       The net loss for the six months ended June 30, 2004 was $(51,646), versus a netloss of $(62,577) for the six months ended June 30, 2003, a change in net lossof $(10,931). The substantial decrease in the net loss was primarily due to thesubstantial increase in sales attributed with the change in our business planfrom a travel company to the completed acquisition of our first Bed &Biscuit InnTM facility in Flagler Beach, Florida.

 

 
**Liquidityand Capital Resources at June 30, 2004 Compared with December 31, 2003.**
 

       The following table summarizes total assets, accumulated deficit andstockholders' equity.

June      30, 2004
December      31, 2003
Total      Assets
$         592,395
$        496,641
Accumulated      Deficit
$         (176,691)
$         (138,086)
Stockholders'      Equity (Deficit)
$         181,775
$        89,414
 

       A critical component of our operating plan impacting our continued existence isthe ability to obtain additional capital through additional equity and/or debtfinancing. Cash increased primarily due to the receipt of funds from an offeringof our common stock that were used to help offset our near term cashrequirements. Since inception, we have financed our cash flow requirementsthrough issuances of common stock. As we expand our activities, we may continueto experience net negative cash flows from operations, pending receipt of salesrevenues.

 

       Additionally, we anticipate obtaining additional financing to fund operationsthrough common stock offerings and bank borrowings, to the extent available, orto obtain additional financing to the extent necessary to augment our workingcapital. In the event we cannot obtain the necessary capital to pursue ourstrategic plan, we may have to cease or significantly curtail our operations.This would materially impact our ability to continue operations.

 

       We believe that existing capital and anticipated funds from operations will notbe sufficient to sustain operations and planned expansion over the next twelvemonths. We anticipate substantial increases in our cash requirements; which willrequire additional capital generated from either the sale of common stock, thesale of preferred stock, or debt financing. Consequently, we will be required toseek additional capital in the future to fund growth and expansion throughadditional equity or debt financing or credit facilities. No assurance can bemade that such financing would be available, and if available it may take eitherthe form of debt or equity. In either case, the financing could have a negativeimpact on our financial condition and our Stockholders. We currently have noagreements which would provide for either loans to us, or the sale of oursecurities.

 

       We anticipate that we will incur operating losses in the next twelve months. Ourlack of operating history makes predictions of future operating resultsdifficult to ascertain. Our prospects must be considered in light of the risks,expenses and difficulties frequently encountered by companies in their earlystage of development, particularly companies in new and rapidly evolvingmarkets. Such risks for us include, but are not limited to, an evolving andunpredictable business model and the management of growth. To address theserisks, we must, among other things, obtain a customer base, implement andsuccessfully execute our business and marketing strategy, respond to competitivedevelopments, and attract, retain and motivate qualified personnel. There can beno assurance that we will be successful in addressing such risks, and thefailure to do so can have a material adverse effect on our business prospects,financial condition and results of operations.

 

 
**Off-BalanceSheet Arrangements**
 

       We do not have any off-balance sheet arrangements that have or are reasonablylikely to have a current or future effect on our financial condition, changes infinancial condition, revenues or expenses, results of operations, liquidity,capital expenditures or capital resources that is material to investors.
*** ***
**FACTORSTHAT MAY AFFECT OUR PLAN OF OPERATION**

 
***Weare uncertain we will be able to obtain additional capital necessary to continueour business.***
 

       We have incurred an accumulated deficit for the year ended December 31, 2003 of$(125,046), and for the period ended June 30, 2004 of $(176,691). As a result ofthese losses and negative cash flows from operations, our ability to continueoperations will be dependent upon the availability of capital from outsidesources unless and until we achieve profitability.

 

       We will depend almost exclusively on outside capital to pay for the deficit inour working capital. Such outside capital may include the sale of additionalstock, loans from our officers and directors, and/or commercial borrowing. Therecan be no assurance that capital will continue to be available if necessary tomeet these continuing operational costs or, if the capital is available, it willbe on terms acceptable to our company. The issuances of additional equitysecurities by our company could result in a significant dilution in the equityinterests of our current stockholders. Obtaining commercial loans, assumingthose loans would be available, will increase our company's liabilities andfuture cash commitments. If we are unable to obtain financing in the amounts andon terms deemed acceptable, our business and future success may be adverselyaffected.

 
***Sinceour shares are thinly traded, and trading on the OTC Bulletin Board may besporadic because it is not an exchange, stockholders may have difficultyreselling their shares.***
 

       Our common shares are currently listed for public trading on theOver-the-Counter Bulletin Board. The trading price of our common shares has beensubject to wide fluctuations. Trading prices of our common shares may fluctuatein response to a number of factors, many of which will be beyond our control.The stock market has generally experienced extreme price and volume fluctuationsthat have often been unrelated or disproportionate to the operating performanceof companies with limited business operations. There can be no assurance thattrading prices and price earnings ratios previously experienced by our commonshares will be matched or maintained. These broad market and industry factorsmay adversely affect the market price of our common shares, regardless of ouroperating performance.

 

       In the past, following periods of volatility in the market price of a company'ssecurities, securities class-action litigation has often been instituted. Suchlitigation, if instituted, could result in substantial costs for us and adiversion of management's attention and resources.
* 

 
**Becauseour common stock is deemed a low-priced "Penny" stock, an investmentin our common stock should be considered high risk and subject to marketabilityrestrictions.***
 

       Since our common stock is a penny stock, as defined in Rule 3a51-1 under theSecurities Exchange Act, it will be more difficult for investors to liquidatetheir investment. Until the trading price of the common stock rises above $5.00per share, if ever, trading in the common stock is subject to the penny stockrules of the Securities Exchange Act specified in rules 15g-1 through 15g-10.Those rules require broker-dealers, before effecting transactions in any pennystock, to:
-  Deliver        to the customer, and obtain a written receipt for, a disclosure        document;Disclose        certain price information about the stock;Disclose        the amount of compensation received by the broker-dealer or any        associated person of the broker-dealer;Send        monthly statements to customers with market and price information about        the penny stock; andIn        some circumstances, approve the purchaser's account under certain        standards and deliver written statements to the customer with        information specified in the rules.
       Consequently, the penny stock rules may restrict the ability or willingness ofbroker-dealers to sell the common stock and may affect the ability of holders tosell their common stock in the secondary market and the price at which suchholders can sell any such securities. These additional procedures could alsolimit our ability to raise additional capital in the future.

 
***Oursole revenue generating property is located in Florida and, accordingly, wecould be disproportionately harmed by an economic downturn in this area of thecountry or a natural disaster, such as a hurricane.***
 

       Our sole revenue producing asset, the Bed and Biscuit Inn, is located in FlaglerBeach, Florida. This concentration in Florida makes our businessdisproportionately affected by economic conditions, competition and real andpersonal property tax rates in Florida. Natural disasters in Florida, such ashurricanes and/or tropical storms, would disproportionately affect our businessoperations. It is also possible that because of our Florida concentration, achange in Florida laws applicable to the pet boarding industry or a change inzoning laws 1 may have a greater impact on us than a change in comparable lawsin another geographical area. Adverse developments in Florida could harm ourrevenue or increase our operating expenses.

 
**GoingConcern

 **
       The financial statements included in this filing have been prepared inconformity with generally accepted accounting principles that contemplate thecontinuance of the Company as a going concern. The Company's cash position maybe inadequate to pay all of the costs associated with testing, production andmarketing of products. Management intends to use borrowings and security salesto mitigate the effects of its cash position, however no assurance can be giventhat debt or equity financing, if and when required will be available. Thefinancial statements do not include any adjustments relating to therecoverability and classification of recorded assets and classification ofliabilities that might be necessary should the Company be unable to continueexistence.
** 

 

Item3. Controls and Procedures

 **
       During the period covered by this quarterly report, our sole officer anddirector had responsibility for our internal controls and procedures over ourfinancial reporting.

 

       We have implemented and maintain disclosure controls and procedures whichconsist of: the control environment, risk assessment, control activities,information and communication and monitoring. Our scope of internal controltherefore extends to policies, plans procedures, processes, systems, activities,initiatives, and endeavors required of a company with our limited transactions,revenues, expenses, and operations. These controls and procedures are designedto ensure that the information required to be disclosed in our Exchange Actreports is recorded, processed, summarized and reported within the time periodsspecified in the SEC's rules.

 

       There have been no significant changes (including corrective actions with regardto significant deficiencies or material weaknesses) in our internal controls orin other factors that could significantly affect the controls subsequent to thedate of the evaluation referenced below.

 

       Within 90 days prior to the date of this report, we carried out an evaluation,under the supervision of Rosemary Williams, our sole officer and director, ofthe effectiveness of the design and operation of the Company's disclosurecontrols and procedures. Based on the foregoing, Ms. Williams concluded that,given the Company's limited operations, our disclosure controls and procedureswere effective.

 

**PARTII--OTHER INFORMATION**

 
**Item 1.Legal Proceedings**
 

None

 
**Item 2.Changes in Securities**
 

       On April 23, 2004, we sold 52,386 shares of our common stock to an officer andshareholder for a total price of $130,966, all of which was paid in cash. Webelieve that the issuance and sale of the shares was exempt from theregistration and prospectus delivery requirements of the Securities Act of 1933by virtue of Section 4(2) and Regulation D Rule 506. The shares were issueddirectly by us and did not involve a public offering or general solicitation.The recipients of the shares were afforded an opportunity for effective accessto files and records of the Company that contained the relevant informationneeded to make their investment decision, including the financial statements and34 Act reports. We reasonably believe that the recipients, immediately prior toissuing the shares, had such knowledge and experience in the financial andbusiness matters that they were capable of evaluating the merits and risks ofthere investment. The recipients had the opportunity to speak with ourmanagement on several occasions prior to their investment decision. There was nocommission paid on the issuance and sale of the shares. As of the date of thisfiling the shares have not been issued.

 
**Item 3.Defaults by the Company upon its Senior Securities**
 

       None

 

 
**Item 4.Submission of Matters to a Vote of Security Holders**
 

       None

 
**Item 5.Other Information**
 

       During June 2004, we terminated our agreement with PetsUnited entered into onAugust 20, 2003. After completing its due diligence, our management determinedthat the acquisition did not fit within the financial parameters required toincrease stockholder value.

 
**SubsequentEvent

 **
       On July 16, 2004, we issued a press release announcing that we are seekingpotential merger and acquisition candidates in the alternative fuel industry. Wecontinue to review companies that will improve our ability to diversify ouroperations. We anticipate adding additional members to our management team as aresult of our new operations, when established. A copy of the press release isattached hereto as an exhibit.

 

       On August 27, 2004, the NASD appended our OTC:BB trading symbol with an"E" as a result of the delinquency in filing of our 2nd quarter reporton Form 10-QSB. We will be ineligible for quotation and removal from the OTC:BBin 30 calendar days if the NASD does not receive information indicating that weare current in our public reporting obligations pursuant to Rule 6530.

 
**Item 6.Exhibits and Reports of Form 8-K**
 

(a)Exhibits
 

31
Certification      of Rosemary Williams pursuant to Section 302 of the Sarbanes-Oxley Act
32
Certification      of Rosemary Williams pursuant to Section 906 of the Sarbanes-Oxley Act
99
Press      Release dated July 16, 2004 - DOGN Enters Alternative Fuel Vehicles      Industry
 

(b)Form 8-K
 

Form8-K filed on June 23, 2004, Press Release dated June 18, 2004 - Terminating AllNegotiations with PetsUnited.

 

Form8-K filed on August 31, 2004, NASD appended our OTC:BB trading symbol with an"E" as a result of the delinquency in filing of our 2nd quarterreport.

 

 

SIGNATURES

 

       Pursuant to the requirements of the Securities Exchange Act of 1934, theRegistrant has duly caused this report to be signed on its behalf by theundersigned, thereunto duly authorized.

 

DOGSINTERNATIONAL

(Registrant)

 

By:/S/RosemaryWilliams               
    Rosemary Williams

    Chief Financial Officer

    (On behalf of the registrant and as

     principal accounting officer)

 

Date:September 8, 2004****************** |
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