UNITED
STATES


SECURITIES
AND EXCHANGE COMMISSION
 Washington,
D.C. 20549
 
 FORM
10-Q


x
            QUARTERLY REPORT UNDER SECTION
      13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934FOR THE
      QUARTERLY PERIOD ENDED MARCH 31,
2008




o
              TRANSITION REPORT PURSUANT TO
      SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF
      1934For the
      transition period fromto
 Commission
File Number: 000-52337




BMR
Solutions, Inc.


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





Nevada
              33-0989901(State
      or other jurisdiction of
                incorporation
      or organization)
              (I.R.S.
      Employer
                Identification
      No.)





1184
      Rutland Road, Suite 2, Newport Beach, California 92660(Address
      of principal executive offices)





(949)
      292-0820(Issuer’s
      Telephone Number)





Indicate
by check mark whether the issuer (1) has 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. 
xYes  oNo




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




Large
      accelerated filer
            o
            Accelerated
      filer
            oNon-accelerated
      filer
            o (Do not
      check if a smaller reporting company)
            Smaller
      reporting company
            x




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




APPLICABLE
ONLY TO CORPORATE ISSUERS




State the
number of shares outstanding of each of the issuer's classes of common equity,
as of the latest practical date.  As of May 8, 2008, there
were 3,888,750
shares of the issuer's $.001 par value common stock issued and
outstanding.




1




PART
I - FINANCIAL INFORMATION





Item 1.  Financial
Statements







BMR
SOLUTIONS, INC.


(A
DEVELOPMENT STAGE COMPANY) BALANCE
SHEET


March
      31,2008(Unaudited)ASSETSCurrent
      assetsCash
      and cash equivalents
              
              $
              7,137Accounts
      receivable
              
              
              4,990Prepaid
      expenses
              
              
              491Total
      current assets
              
              
              12,618Property and equipment,
      net ofaccumulated
      depreciation
              
              
              26,678Total
      assets
              
              $
              39,296LIABILITIES
      AND STOCKHOLDERS' EQUITY (DEFICIT)Current
      liabilitiesAccounts
      payable and accrued expenses
              
              $
              57,029Current
      maturities of long-term note payable
              
              
              5,464Income
      tax payable
              
              
              800Total
      current liabilities
              
              
              63,293Long-term note payable,
      net of current maturities
              
              
              15,276Stockholders'
      equity (deficit)Preferred
      stock, $0.001 par value;5,000,000
      shares authorized; 0 shares issued and outstanding
              
              
              -Common
      stock, $0.001 par value;50,000,000
      shares authorized; 3,888,750 shares issued and outstanding
              
              
              3,889Additional
      paid-in capital
              
              
              193,106Deficit
      accumulated during the development stage
              
              
              (236,268
              )Total
      stockholders' equity (deficit)
              
              
              (39,273
              )Total
      liabilities and stockholders' equity (deficit)
              
              $
              39,296






The
accompanying notes are an integral part of these financial
statements.




2


BMR
SOLUTIONS, INC.
 (A
DEVELOPMENT STAGE COMPANY) STATEMENTS
OF OPERATIONS


For the periodNovember
      21,Three
      Months
              
              
              Three
      Months
              
              
              2001Ended
              
              
              Ended
              
              
              (inception)
      toMarch
      31,
              
              
              March
      31,
              
              
              March
      31,2008
              
              
              2007
              
              
              2008(Unaudited)
              
              
              (Unaudited)
              
              
              (Unaudited)Net
      revenue
              
              $
              19,450
              
              
              $
              13,135
              
              
              $
              123,280Cost
      of revenue
              
              
              (15,438
              )
              
              
              (11,230
              )
              
              
              (98,180
              )Gross
      profit
              
              
              4,012
              
              
              
              1,905
              
              
              
              25,100General
      and administrative expenses
              
              
              (22,384
              )
              
              
              (48,417
              )
              
              
              (251,033
              )Interest
      expense
              
              
              (578
              )
              
              
              (719
              )
              
              
              (4,596
              )Loss
      from continuing operationsbefore
      income taxes
              
              
              (18,950
              )
              
              
              (47,231
              )
              
              
              (230,529
              )Provision
      for income taxes
              
              
              (800
              )
              
              
              (800
              )
              
              
              (5,600
              )Loss
      from continuing operations
              
              
              (19,750
              )
              
              
              (48,031
              )
              
              
              (236,129
              )Discontinued
      operation (Note 7)Income
      (loss) from operation ofdiscontinued
      website developmentand
      design business
              
              
              -
              
              
              
              -
              
              
              
              (39
              )Net
      loss
              
              $
              (19,750
              )
              
              $
              (48,031
              )
              
              $
              (236,168
              )Net
      loss per common share -basic
      and diluted
              
              $
              (0.01
              )
              
              $
              (0.01
              )Weighted
      average commonshares
      outstanding
              
              
              3,888,750
              
              
              
              3,638,750






The
accompanying notes are an integral part of these financial
statements.




3


BMR
SOLUTIONS, INC.
 (A
DEVELOPMENT STAGE COMPANY) STATEMENTS
OF CASH FLOWS


For
      the periodNovember
      21,Three
      Months
              
              
              Three
      Months
              
              
              2001Ended
              
              
              Ended
              
              
              (inception)
      toMarch
      31,
              
              
              March
      31,
              
              
              March
      31,2008
              
              
              2007
              
              
              2008(Unaudited)
              
              
              (Unaudited)
              
              
              (Unaudited)Cash
      flows from operating activitiesNet
      loss
              
              $
              (19,750
              )
              
              $
              (48,031
              )
              
              $
              (236,168
              )Adjustments
      to reconcile net loss to net cash usedin
      operating activitiesBad
      debt expense
              
              
              -
              
              
              
              -
              
              
              
              1,440Depreciation
              
              
              2,307
              
              
              
              2,307
              
              
              
              16,408Issuance
      of founder's shares for services
              
              
              -
              
              
              
              -
              
              
              
              40,000Additional
      paid-in capital in exchangefor
      facilities provided by officer
              
              
              -
              
              
              
              -
              
              
              
              5,600Additional
      paid-in capital in exchangefor
      services provided by officer
              
              
              3,000
              
              
              
              -
              
              
              
              9,420Change
      in operating assets and liabilitiesAccounts
      receivable
              
              
              5
              
              
              
              (550
              )
              
              
              (6,530
              )Prepaid
      expenses and other current assets
              
              
              492
              
              
              
              (423
              )
              
              
              (491
              )Accounts
      payable and accrued expenses
              
              
              8,720
              
              
              
              19,871
              
              
              
              57,029Income
      tax payable
              
              
              -
              
              
              
              -
              
              
              
              800Net
      cash used in operating activities
              
              
              (5,226
              )
              
              
              (26,826
              )
              
              
              (112,492
              )Cash
      flows from investing activitiesPurchase
      of property and equipment
              
              
              -
              
              
              
              -
              
              
              
              (43,086
              )Net
      cash used in investing activities
              
              
              -
              
              
              
              -
              
              
              
              (43,086
              )Cash
      flows from financing activitiesProceeds
      from issuance of common stock
              
              
              -
              
              
              
              -
              
              
              
              144,975Proceeds
      from vehicle loan
              
              
              -
              
              
              
              -
              
              
              
              28,514Repayment
      of vehicle loan
              
              
              (1,279
              )
              
              
              (1,136
              )
              
              
              (7,774
              )Costs
      incurred in private placement offering
              
              
              -
              
              
              
              -
              
              
              
              (3,000
              )Net
      cash provided by (used in) financing activites
              
              
              (1,279
              )
              
              
              (1,136
              )
              
              
              162,715Net
      increase (decrease) in cash and cash equivalents
              
              
              (6,505
              )
              
              
              (27,962
              )
              
              
              7,137Cash and cash
      equivalents, beginning of period
              
              
              13,642
              
              
              
              52,735
              
              
              
              -Cash and cash
      equivalents, end of period
              
              $
              7,137
              
              
              $
              24,773
              
              
              $
              7,137Supplemental
      disclosure of cash flow informationIncome
      taxes paid
              
              $
              800
              
              
              $
              800
              
              
              $
              6,209Interest
      paid
              
              $
              578
              
              
              $
              720
              
              
              $
              4,596






The
accompanying notes are an integral part of these financial
statements.




4




BMR
SOLUTIONS, INC.
 (A
DEVELOPMENT STAGE COMPANY)
 NOTES
TO FINANCIAL STATEMENTS
 MARCH
31, 2008
 (UNAUDITED)






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


NATURE OF
BUSINESS
 
 The
Company is currently a development stage company under the provisions of
Statement of Financial Accounting Standards ("SFAS") No. 7 and was incorporated
under the laws of the State of Nevada on November 21, 2001.  The
Company is developing a delivery services organization that specializes in the
in-home delivery of mattresses, furniture and futons.  As of March 31,
2008, the Company reported $123,280 of revenue from its current line of business
and will continue to report as a development stage company until significant
revenues are produced.
 
 Prior to
the commencement of its current operations, the Company was developing an
organization that specialized in website development and design
services.  The Company abandoned this line of business in 2005 (see
Note 7).
 
 INTERIM FINANCIAL STATEMENTS
 
 The
accompanying unaudited financial statements have been prepared in accordance
with accounting principles generally accepted in the United States of America
for interim financial information and pursuant to the rules and regulations of
the Securities and Exchange Commission.  Certain information and
footnote disclosures normally included in annual financial statements prepared
in accordance with accounting principles generally accepted in the United States
of America have been omitted pursuant to such rules and
regulations.
 
 In the
opinion of management, all adjustments, consisting of normal and recurring
adjustments, necessary for a fair presentation of the financial position and the
results of operations for the periods presented have been
included.  The operating results of the Company on a quarterly basis
may not be indicative of operating results for the full year.  For
further information, refer to the financial statements and notes included in BMR
Solutions, Inc.’s Form 10-KSB for the year ended December 31, 2007.
 
 BASIS OF
PRESENTATION AND GOING CONCERN
 
 The
accompanying financial statements have been prepared in conformity with
accounting principles generally accepted in the United States of America, which
contemplate continuation of the Company as a going concern.  The
Company has incurred net losses since inception, and as of March 31, 2008 had an
accumulated deficit of $236,268. These conditions raise substantial doubt as to
the Company's ability to continue as a going concern. These financial statements
do not include any adjustments that might result from the outcome of this
uncertainty. These financial statements do not include any adjustments relating
to the recoverability and classification of recorded asset amounts, or amounts
and classification of liabilities that might be necessary should the Company be
unable to continue as a going concern.
  5
 BMR
SOLUTIONS, INC.
 (A
DEVELOPMENT STAGE COMPANY)
 NOTES
TO FINANCIAL STATEMENTS
 MARCH
31, 2008
 (UNAUDITED)
 Management
recognizes that the Company must generate additional resources to enable it to
continue operations. Management intends to raise additional financing through
debt financing and equity financing or through other means that it deems
necessary, with a view to moving forward and sustaining a prolonged growth in
its strategy phases. However, no assurance can be given that the Company will be
successful in raising additional capital. Further, even if the company raises
additional capital, there can be no assurance that the Company will achieve
profitability or positive cash flow. If management is unable to raise additional
capital and expected significant revenues do not result in positive cash flow,
the Company will not be able to meet its obligations and may have to cease
operations.
 
 USE OF
ESTIMATES
  The
preparation of financial statements in conformity with accounting principles
generally accepted in the United States of America requires management to make
estimates and assumptions that affect the reported amounts of assets and
liabilities and disclosure of contingent assets and liabilities at the date of
the financial statements, and the reported amounts of revenues and expenses
during the reported periods. Actual results could materially differ from those
estimates.
 
 CASH AND
CASH EQUIVALENTS
 
 For
purposes of the statement of cash flows, cash equivalents include all highly
liquid debt instruments with original maturities of three months or less which
are not securing any corporate obligations.
 
 CONCENTRATION
OF CREDIT RISK
 
 Cash and Cash
Equivalents – The Company maintains its cash deposits in two bank
accounts, which at times may exceed federally insured limits.
 
 Revenues and Accounts
Receivable – For the three months ended March 31, 2008, the Company
transacted its business with three customers.  The Company’s largest
customer, which is also a related party (see Note 6), accounted for 63% of total
revenues. Total revenues from this customer were $12,295 for the three months
ended March 31, 2008.  Total accounts receivable due from this
customer at March 31, 2008 were $2,185.  The Company’s second largest
customer accounted for 36% of total revenues.  Total revenues from
this customer were $7,060 for the three months ended March 31,
2008.  Total accounts receivable due from this customer at March 31,
2008 were $2,710.
 
 ALLOWANCE
FOR DOUBTFUL ACCOUNTS
 
 The
allowance for doubtful accounts on accounts receivable is charged to operations
in amounts sufficient to maintain the allowance for uncollectible accounts at a
level management believes is adequate to cover any probable losses. Management
determines the adequacy of the allowance based on historical write-off
percentages and the current status of accounts receivable. Accounts receivable
are charged off against the allowance when collectibility is determined to be
permanently impaired.  As of March 31, 2008, there was no allowance
for doubtful accounts recorded, as all of the Company’s receivables were
considered collectible.
  6
 
 BMR
SOLUTIONS, INC.
 (A
DEVELOPMENT STAGE COMPANY)
 NOTES
TO FINANCIAL STATEMENTS
 MARCH
31, 2008
 (UNAUDITED)
  PROPERTY
AND EQUIPMENT
 
 Property
and equipment are stated at cost less accumulated depreciation and amortization.
Depreciation and amortization are calculated using the straight-line method and
with useful lives used in computing depreciation ranging from 3 to 5
years.  When property and equipment are retired or otherwise disposed
of, the related cost and accumulated depreciation are removed from the
respective accounts, and any gain or loss is included in operations.
Expenditures for maintenance and repairs are charged to operations as incurred;
additions, renewals and betterments are capitalized.
 
 LONG-LIVED
ASSETS
 
 The
Company accounts for its long-lived assets in accordance with SFAS No. 144,
"Accounting for the Impairment or Disposal of Long-Lived
Assets."  SFAS No. 144 requires that long-lived assets be reviewed for
impairment whenever events or changes in circumstances indicate that the
historical cost carrying value of an asset may no longer be appropriate. The
Company assesses recoverability of the carrying value of an asset by estimating
the future net cash flows expected to result from the asset, including eventual
disposition. If the future net cash flows are less than the carrying value of
the asset, an impairment loss is recorded equal to the difference between the
asset's carrying value and fair value or disposable value. As of March 31, 2008,
the Company did not deem any of its long-term assets to be
impaired.
 
 INTERNAL
WEB SITE DEVELOPMENT COSTS
 
 Under
FASB Emerging Issues Task Force Statement 00-2, Accounting for Web Site
Development Costs ("EITF 00-2"), costs and expenses incurred during the planning
and operating stages of the Company's web site development are expensed as
incurred. Under EITF 00-2, costs incurred in the web site application and
infrastructure development stages are capitalized by the Company and amortized
to expense over the web site's estimated useful life or period of benefit. As of
March 31, 2008, the Company had net capitalized costs of $1,250 related to its
web site development.  The web site development costs were incurred to
a related party (see Note 6) and are being depreciated on a straight-line basis
over an estimated useful life of 3 years.
 
 REVENUE
RECOGNITION
 
 The
Company provides customers with furniture delivery and installation. Revenues
from these services are to be recognized in accordance with Staff Accounting
Bulletin (SAB) No. 101, “Revenue Recognition in Financial Statements,”
as amended by SAB No. 104, “Revenue Recognition” when (a) persuasive
evidence of an arrangement exists, (b) the services have been provided to the
customer, (c) the fee is fixed or determinable, and (d) collectibility is
reasonably assured. In instances where the customer, at its discretion, has the
right to reject the services prior to final acceptance, revenue is deferred
until such acceptance occurs.
  7
 BMR
SOLUTIONS, INC.
 (A
DEVELOPMENT STAGE COMPANY)
 NOTES
TO FINANCIAL STATEMENTS
 MARCH
31, 2008
 (UNAUDITED)
 BASIC AND
DILUTED INCOME (LOSS) PER SHARE
 
 In
accordance with SFAS No. 128, "Earnings Per Share," basic income (loss) per
common share is computed by dividing net income (loss) available to common
stockholders by the weighted average number of common shares outstanding.
Diluted income (loss) per common share is computed similar to basic income per
common share except that the denominator is increased to include the number of
additional common shares that would have been outstanding if the potential
common shares had been issued and if the additional common shares were dilutive.
As of March 31, 2008 and 2007, the Company did not have any equity or debt
instruments outstanding that can be converted into common stock.
 
 PROVISION
FOR INCOME TAXES
 
 The
Company accounts for income taxes under SFAS 109, "Accounting for Income Taxes."
Under the asset and liability method of SFAS 109, deferred tax assets and
liabilities are recognized for the future tax consequences attributable to
differences between the financial statements carrying amounts of existing assets
and liabilities and their respective tax bases. Deferred tax assets and
liabilities are measured using enacted tax rates expected to apply to taxable
income in the years in which those temporary differences are expected to be
recovered or settled. Under SFAS 109, the effect on deferred tax assets and
liabilities of a change in tax rates is recognized in income in the period the
enactment occurs. A valuation allowance is provided for certain deferred tax
assets if it is more likely than not that the Company will not realize tax
assets through future operations.
 
 FAIR
VALUE OF FINANCIAL INSTRUMENTS
 
 Pursuant
to SFAS No. 107, “Disclosures About Fair Value of Financial Instruments”, the
Company is required to estimate the fair value of all financial instruments
included on its balance sheet as of March 31, 2008. The Company considers the
carrying value of such amounts in the financial statements to approximate their
fair value.
 
 RECLASSIFICATION
 
 Certain
reclassifications have been made to conform March 31, 2007 amounts to the March
31, 2008 presentation for comparative purposes.
 
 RECENT
ACCOUNTING PRONOUNCEMENTS
 
 SFAS No. 141(R) - In
December 2007, the FASB issued Statement No. 141(R), Business
Combinations.   This Statement replaces FASB Statement No.
141, Business Combinations. This Statement retains the fundamental requirements
in Statement 141 that the acquisition method of accounting (which Statement 141
called the purchase method) be used for all business combinations and for an
acquirer to be identified for each business combination. This Statement defines
the acquirer as the entity that obtains control of one or more businesses in the
business combination and establishes the acquisition date as the date that the
acquirer achieves control. Statement 141 did not define the acquirer, although
it included guidance on identifying the acquirer, as does this Statement. This
Statement's scope is broader than that of Statement 141, which applied only to
business combinations in which control was obtained by transferring
consideration. By applying the same method of accounting - the acquisition
method - to all transactions and other events in which one entity obtains
control over one or more other businesses, this Statement improves the
comparability of the information about business combinations provided in
financial reports.
  8
 BMR
SOLUTIONS, INC.
 (A
DEVELOPMENT STAGE COMPANY)
 NOTES
TO FINANCIAL STATEMENTS
 MARCH
31, 2008
 (UNAUDITED)
 This
Statement applies prospectively to business combinations for which the
acquisition date is on or after the beginning of the first annual reporting
period beginning on or after December 15, 2008. An entity may not apply it
before that date. The Company is currently evaluating SFAS 141(R), and has not
yet determined its potential impact on its future results of operations or
financial position.
 
 SFAS No. 160 - In
December 2007, the FASB issued Statement No. 160, Noncontrolling Interests in
Consolidated Financial Statements - an Amendment of ARB No.
51.  This Statement amends ARB 51 to establish accounting and
reporting standards for the noncontrolling interest in a subsidiary and for the
deconsolidation of a subsidiary. It clarifies that a noncontrolling interest in
a subsidiary is an ownership interest in the consolidated entity that should be
reported as equity in the consolidated financial statements. Before this
Statement was issued, limited guidance existed for reporting noncontrolling
interests. As a result, considerable diversity in practice existed. So-called
minority interests were reported in the consolidated statement of financial
position as liabilities or in the mezzanine section between liabilities and
equity. This Statement improves comparability by eliminating that
diversity.
 
 This
Statement is effective for fiscal years, and interim periods within those fiscal
years, beginning on or after December 15, 2008. Earlier adoption is prohibited.
The effective date of this Statement is the same as that of the related
Statement 141(R). This Statement shall be applied prospectively as of the
beginning of the fiscal year in which this Statement is initially applied,
except for the presentation and disclosure requirements. The presentation and
disclosure requirements shall be applied retrospectively for all periods
presented.  The Company is currently evaluating SFAS 160 and has not
yet determined its potential impact on its future results of operations or
financial position.
  SFAS No. 161 - In
March 2008, the FASB issued Statement No. 161, Disclosures about Derivative
Instruments and Hedging Activities—an amendment of FASB Statement No.
133. This Statement changes the disclosure requirements for derivative
instruments and hedging activities. Entities are required to provide enhanced
disclosures about (a) how and why an entity uses derivative instruments, (b) how
derivative instruments and related hedged items are accounted for under
Statement 133 and its related interpretations, and (c) how derivative
instruments and related hedged items affect an entity’s financial position,
financial performance, and cash flows.
  This
Statement is intended to enhance the current disclosure framework in Statement
133. The Statement requires that objectives for using derivative instruments be
disclosed in terms of underlying risk and accounting designation. This
disclosure better conveys the purpose of derivative use in terms of the risks
that the entity is intending to manage. Disclosing the fair values of derivative
instruments and their gains and losses in a tabular format should provide a more
complete picture of the location in an entity’s financial statements of both the
derivative positions existing at period end and the effect of using derivatives
during the reporting period. Disclosing information about credit-risk-related
contingent features should provide information on the potential effect on an
entity’s liquidity from using derivatives. Finally, this Statement requires
cross-referencing within the footnotes, which should help users of financial
statements locate important information about derivative
instruments.
  9
 BMR
SOLUTIONS, INC.
 (A
DEVELOPMENT STAGE COMPANY)
 NOTES
TO FINANCIAL STATEMENTS
 MARCH
31, 2008
 (UNAUDITED)
   This
Statement is effective for financial statements issued for fiscal years and
interim periods beginning after November 15, 2008, with early application
encouraged. This Statement encourages, but does not require, comparative
disclosures for earlier periods at initial adoption. The
Company is currently evaluating SFAS 161 and has not yet determined its
potential impact on its future results of operations or financial
position.
   NOTE
2 - PROPERTY AND EQUIPMENT
  A summary
as of March 31, 2008 is as follows:
   Delivery
      truck (pledged as collateral – see Note 3)
              
              $
              38,514Computer
      equipment and web site development
              
              
              4,572Less
      accumulated depreciation
              
              
              (16,408
              )$
              26,678
 
 The
delivery truck is being depreciated on a straight-line basis over its estimated
useful life of 5 years.  Depreciation expense related to the delivery
truck amounted to $1,926 for the three months ended March 31, 2008 and is
included in cost of revenue.  The computer equipment and website
development are being depreciated on a straight-line basis over an estimated
useful life of 3 years.  Depreciation expense related to the computer
equipment and website development amounted to $381 for the three months ended
March 31, 2008 and is included in general and administrative
expenses.
   NOTE
3 - NOTE PAYABLE
 
 In June
2006, the Company financed the purchase of a vehicle with a loan totaling
$28,514.  The loan is evidenced by a promissory note, secured by the
purchased vehicle. The note bears interest at 10.7% per annum and matures in
July 2011.  This note is repaid in monthly installments of $618, which
includes principal and interest.  Interest expense on this obligation
was $578 for the three months ended March 31, 2008.
 
 The
following is a summary of scheduled principal payments on this note for the
three months ended March 31:
 
 2008
              
              $
              5,4642009
              
              
              6,0792010
              
              
              6,7622011
              
              
              2,43520,740Less:
      current maturities
              
              
              (5,464
              )Long-term
      note payable
              
              $
              15,276
  10
 BMR
SOLUTIONS, INC.
 (A
DEVELOPMENT STAGE COMPANY)
 NOTES
TO FINANCIAL STATEMENTS
 MARCH
31, 2008
 (UNAUDITED)
 NOTE
4 - STOCKHOLDERS' EQUITY
 
 In
December 2001, the Company issued 2,000,000 shares of its common stock in
exchange for services performed to incorporate the Company.  The
founder shares were valued at $40,000, which represents the fair market value on
the date of issuance.
 
 In
January 2002, the Company performed a private placement and issued 548,750
shares of common stock at $0.02 per share for an aggregate total of
$10,975.
 
 In June
2006, the Company performed a private placement and issued 1,090,000 shares of
common stock at $0.10 per share for an aggregate total of $109,000.
 
 In August
2007, the Company performed a private placement and issued 250,000 shares of
common stock at $0.10 per share for an aggregate total of $25,000.
 
 
 NOTE
5 - PROVISION FOR INCOME TAXES
 
 Deferred
income taxes are reported using the liability method. Deferred tax assets are
recognized for deductible temporary differences and deferred tax liabilities are
recognized for taxable temporary differences. Temporary differences are the
differences between the reported amounts of assets and liabilities and their tax
bases. Deferred tax assets are reduced by a valuation allowance when, in the
opinion of management, it is more likely than not that some portion or all of
the deferred tax assets will not be realized. Deferred tax assets and
liabilities are adjusted for the effects of changes in tax laws and rates on the
date of enactment.
  As of
March 31, 2008, the Company had federal and state net operating loss
carryforwards of approximately $178,000, which can be used to off set future
federal income tax.  The federal and state net operating loss
carryforwards expire at various dates through 2028. Deferred tax assets
resulting from the net operating losses are reduced by a valuation allowance,
when, in the opinion of management, utilization is not reasonably
assured.
 
 A summary
of deferred tax assets as of March 31, 2008 is as follows:
 
 Net
      operating loss carryforward
              
              $
              178,000Effective
      tax rate
              
              
              24
              %Deferred
      tax asset
              
              
              42,720Valuation
      allowance
              
              
              (42,720)Net
      deferred tax asset
              
              $
              --
  11
 BMR
SOLUTIONS, INC.
 (A
DEVELOPMENT STAGE COMPANY)
 NOTES
TO FINANCIAL STATEMENTS
 MARCH
31, 2008
 (UNAUDITED)
 
 NOTE
6 - RELATED-PARTY TRANSACTIONS
 
 The
Company utilizes office space provided by its former President on a
month-to-month arrangement.  The Company’s rent expense on this
arrangement totaled $1,800 and $1,800 for the three months ended March 31, 2008
and 2007, respectively.  For the three months ended March 31, 2007,
the Company paid an additional $2,700 directly to the former President’s
landlord, which was charged to compensation.
 
 The
Company’s Board approved the appointment of K. John Shukur to serve as
President, Chief Financial Officer, Secretary and a director effective as of
October 1, 2007.  For the three months ended March 31, 2008, Mr.
Shukur received no compensation for his services as a Company
officer.  The Company has recorded compensation expense and additional
paid-in capital totaling $3,000, which represents the estimated fair value of
these services at $1,000 per month.
  For the
three months ended March 31, 2008, 63% of total revenues reflected from the
Company’s delivery service business were derived from sales to a company that is
owned by the brother-in-law of the Company’s former President.  Total
revenues from this customer were $12,295 for the three months ended March 31,
2008.  Total accounts receivable due from this customer at March 31,
2008 were $2,185 (see Note 1).
 All of
the revenues reflected from the Company’s discontinued website development and
design business were from services performed by an officer of the Company at no
charge to the Company. The Company charged the estimated fair value of these
services against the revenue earned (see Note 7).
 
 In
September 2006, the Company paid $2,500 to a related party for internal web site
development services (see Note 1).
 
 
 NOTE
7 - DISCONTINUED OPERATION
 
 During
2005, the Company abandoned its website development and design
business.  Operating results for this business have been reclassified
and presented as a single line item in the statements of
operations.  There was no gain or loss recognized on the disposal of
this discontinued operation.
 
 For the
period from November 21, 2001 (inception) to March 31, 2008, total revenues of
the discontinued website development and design business were $10,292 and costs
of revenues totaled $3,420.  Direct general and administrative
expenses totaled $6,911.  There were no income taxes relating to the
discontinued operation.  The net loss from the discontinued operation
for the period from November 21, 2001 (inception) to March 31, 2008 was
($39).




12





Item 2.  Plan of
Operation





This
following information specifies certain forward-looking statements of management
of the company. Forward-looking statements are statements that estimate the
happening of future events are not based on historical fact. Forward-looking
statements may be identified by the use of forward-looking terminology, such as
“may”, “shall”, “could”, “expect”, “estimate”, “anticipate”, “predict”,
“probable”, “possible”, “should”, “continue”, or similar terms, variations of
those terms or the negative of those terms. The forward-looking statements
specified in the following information have been compiled by our management on
the basis of assumptions made by management and considered by management to be
reasonable. Our future operating results, however, are impossible to predict and
no representation, guaranty, or warranty is to be inferred from those
forward-looking statements.





The
assumptions used for purposes of the forward-looking statements specified in the
following information represent estimates of future events and are subject to
uncertainty as to possible changes in economic, legislative, industry, and other
circumstances. As a result, the identification and interpretation of data and
other information and their use in developing and selecting assumptions from and
among reasonable alternatives require the exercise of judgment. To the extent
that the assumed events do not occur, the outcome may vary substantially from
anticipated or projected results, and, accordingly, no opinion is expressed on
the achievability of those forward-looking statements. No assurance can be given
that any of the assumptions relating to the forward-looking statements specified
in the following information are accurate, and we assume no obligation to update
any such forward-looking statements.





Critical Accounting Policy and
Estimates.Our Management's Discussion and Analysis of Financial
Condition and Results of Operations section discusses our financial statements,
which have been prepared in accordance with accounting principles generally
accepted in the United States of America. The preparation of these financial
statements requires management to make estimates and assumptions that affect the
reported amounts of assets and liabilities at the date of the financial
statements and the reported amounts of revenues and expenses during the
reporting period. On an on-going basis, management evaluates its estimates and
judgments, including those related to revenue recognition, accrued expenses,
financing operations, and contingencies and litigation. Management bases its
estimates and judgments on historical experience and on various other factors
that are believed to be reasonable under the circumstances, the results of which
form the basis for making judgments about the carrying value of assets and
liabilities that are not readily apparent from other sources. Actual results may
differ from these estimates under different assumptions or conditions. The most
significant accounting estimates inherent in the preparation of our financial
statements include estimates as to the appropriate carrying value of certain
assets and liabilities which are not readily apparent from other
sources.   These accounting policies are described at relevant
sections in this discussion and analysis and in the notes to the financial
statements included in our Quarterly Report on Form 10-Q for the period ended
March 31, 2008.





We
provide local delivery and transportation services in the Southern California
area. Our current services include the in-home delivery and installation of
mattresses, furniture and futons and the removal of the old mattresses. We
believe that many small to medium businesses desire to outsource their delivery
services to third parties due to various factors including the increase in fuel
prices and insurance premiums.




We
currently serve as the sole provider of delivery services for Danna’s
Mattresses, Inc., which owns two retail mattress locations, located in Upland
and Rancho Cucamonga, California. Those two retail mattress locations have been
in business for 16 years and are our primary source of revenue. We do not have a
written agreement with Danna’s Mattresses, Inc.  We are currently
pursuing additional accounts by contacting local furniture retailers. We hope to
expand our operations to acquire additional trucks so that we can service
several accounts.





13




Liquidity
and Capital Resources.We had cash of
$7,137 as of March 31, 2008, together with accounts receivable of $4,990 and
prepaid expenses of $491 which total our current assets of $12,618 as of that
date. Our total assets of $39,296 as of March 31, 2008, included our current
assets of $12,618, and property and equipment of $29,678, net of
depreciation.





Our
current liabilities were $63,293 as of March 31, 2008, which was represented by
accounts payable and accrued expenses of $57,029, current maturities on long
term note payable of $5,464, and income tax payable of $800. Our long term note
payable, net of current maturities was $15,276 as of March 31,
2008.  We had no other liabilities and no long term commitments or
contingencies as of March 31, 2008.





During
the three months ended March 31, 2008, we have incurred significant professional
fees associated with being a public company. We expect that the legal and
accounting costs of being a public company will continue to impact our liquidity
and we may need to obtain funds to pay those expenses. Other than the
anticipated increases in legal and accounting costs due to the reporting
requirements of being a reporting company, we are not aware of any other known
trends, events or uncertainties, which may affect our future
liquidity.





For the three months ended
March 31, 2008 and March 31, 2007.





Results
of Operations.





Revenues. For the three months
ended March 31, 2008, we generated revenues of $19,450, as compared to revenues
of $13,135 for the three months ended March 31, 2007. We anticipate that our
revenues will increase as we develop additional relationships with potential
clients for our services. In addition, we are currently exploring options to
generate revenue by placing advertising on the side of our truck.  Our
cost of revenue during the three months ended March 31, 2008, was $15,438, as
compared to $11,230 for the three months ended March 31, 2007. Therefore, for
the three months ended March 31, 2008, we had a gross profit of $4,012, as
compared to $1,905 for the three months ended March 31, 2007.





Operating
Expenses.For the three months ended March 31, 2008, our total general
and administrative expenses comprised our entire operating expenses of $22,384,
as compared to total operating expenses of $48,417 for the three months ended
March 31, 2007. The decrease in total operating expenses is primarily due to the
higher legal costs we incurred during the prior period to list our shares
on the Over-the-Counter Bulletin Board. We expect that we will continue to incur
significant operating expenses to develop our business and comply with our
reporting requirements as a public company. After provision for income taxes of
$800 in the respective three month periods, we had a net loss of $19,750 for the
three months ended March 31, 2008, as compared to a net loss of $48,031 for the
three months ended March 31, 2007. We expect that we will continue to incur
losses for the foreseeable future.





Our Plan of Operation for the Next
Twelve Months.During the next three to six months, our primary objective
is to obtain additional clients as our current sole customer accounts for all of
our revenue. If we were to lose this customer, we would lose only source of our
revenue. We are currently pursuing additional accounts by researching and
contacting small to medium size furniture stores that are located near our
current accounts in California. We are developing sales and marketing materials
including brochures describing the services that we provide so that we can
provide a professional appearance to potential clients. In addition, we are
currently exploring options to generate revenue by placing advertising on the
side of our truck. If we can generate significant ad revenue, we believe that we
will be able to grow at a much faster pace as we believe that the additional
revenue would significantly defray the costs of purchasing and staffing an
additional delivery trucks.





On
September 27, 2007, we announced the approval of a new organizational plan that
we hope will enable us to streamline costs with respect to the administration of
our delivery and transportation services. The proactive organizational plan is
being taken in response to the following: (i) increasing fuel costs which is
impacting the transportation industry; (ii) a general slowdown in our business
operations which our management believes is due to, among other things, the
decline in the real estate market in Southern California; and (iii) a tightening
in the equity and credit markets which has limited our ability to raise
additional capital through debt or equity financings. We had hoped to expand its
operations by acquiring additional trucks so that we can service several
accounts. However, our ability to acquire additional trucks has been negatively
affected by our inability to raise significant capital and its inability to
generate significant revenues. Management changes in connection with the new
organizational plan are described herein.




14





In
addition, in connection with the new organizational plan, we have explored
forming a wholly-owned subsidiary to operate our delivery and transportation
services. Our management believes that operating our delivery and transportation
services in a subsidiary will facilitate our new plan for expansion. In the last
six months, we have been researching potential opportunities for us to acquire
smaller companies with complementary businesses in the transportation industry
in order to expand our operations. We have had informal discussions with
representatives of certain transportation companies and other companies that may
be interested in being acquired by us or entering into a joint venture agreement
with us. As of the date of this report, we have not entered into any agreements
with any potential acquisition or joint venture candidates. We cannot guaranty
that we will acquire or enter into any joint venture with any third party, or
that in the event that we acquire another entity, this acquisition will increase
the value of our common stock. We hope to use our common stock as payment for
any potential acquisitions.





We had
cash of $7,137 as of March 31, 2008. In the opinion of management, our available
funds will not satisfy our working capital requirements for the next twelve
months. Our forecast for the period for which our financial resources will be
adequate to support our operations involves risks and uncertainties and actual
results could fail as a result of a number of factors. Besides generating
revenue from our current operations, we need to raise additional capital to
expand our operations to the point at which we are able to operate profitably.
Other than anticipated increases in the legal and accounting costs of becoming a
public company, we are not aware of any other known trends, events or
uncertainties, which may affect our future liquidity.





We intend
to continue to pursue capital through public or private financing as well as
borrowings and other sources, such as our officers, directors and principal
shareholders. We cannot guaranty that additional funding will be available on
favorable terms, if at all. If adequate funds are not available, then our
ability to expand our operations may be significantly hindered. If adequate
funds are not available, we believe that our officers, directors and principal
shareholders will contribute funds to pay for our expenses to achieve our
objectives over the next twelve months. However, our officers, directors and
principal shareholders are not committed to contribute funds to pay for our
expenses.




We are
not currently conducting any research and development activities. We do not
anticipate conducting such activities in the near future. We do not anticipate
that we will purchase or sell any significant equipment. In the event that we
expand our customer base, then we may need to hire additional employees or
independent contractors as well as purchase or lease additional
equipment.




Because
we have limited operations and assets, we may be considered a shell company as
defined in Rule 12b-2 of the Securities Exchange Act of 1934. Accordingly, we
have checked the box on the cover page of this report that specifies we are a
shell company.





Off-Balance Sheet Arrangements.We have no off-balance sheet arrangements.





Item 3. Quantitative and
Qualitative Disclosures about Market Risk




Not
applicable.





Item 4. Controls and
Procedures





Evaluation of disclosure controls and
procedures. We maintain controls and procedures designed to ensure that
information required to be disclosed in the reports that we file or submit under
the Securities Exchange Act of 1934 is recorded, processed, summarized and
reported within the time periods specified in the rules and forms of the
Securities and Exchange Commission. Based upon their evaluation of those
controls and procedures performed as of March 31, 2008, the date of this report,
our chief executive officer and the principal financial officer concluded that
our disclosure controls and procedures were effective.





Item 4(T). Controls and
Procedures.





Changes in internal controls.There were no changes in our internal control over financial reporting
that occurred during the fiscal quarter covered by this report that have
materially affected, or are reasonably likely to materially affect, our internal
control over financial reporting.




15




PART
II — OTHER INFORMATION





Item 1. Legal
Proceedings.





None.





Item 1A. Risk
Factors.





Not
applicable.





Item 2.
Unregistered Sales of Equity Securities and Use of Proceeds.





None.





Item 3.  Defaults
Upon Senior Securities





None.





Item
4.  Submission of Matters to Vote of Security
Holders





None.





Item 5.  Other
Information





None.





Item
6.  Exhibits




31. Rule 13a-14(a)/15d-14(a) Certifications.




32.
Section 1350 Certifications.




16





SIGNATURES





In
accordance with the requirements of the Securities Exchange Act of 1934, the
registrant caused this report to be signed on its behalf by the undersigned,
thereunto duly authorized.




BMR
      Solutions, Inc.,
                a Nevada corporationMay 8, 2008
              By:
              /s/ K. John
      ShukurIts:
              K. John Shukur
                Principal
      Executive Officer, President, Secretary,
                Chief
      Financial Officer, Treasurer and a Director








17