**UNITED
        STATES**
 **SECURITIES
        AND EXCHANGE COMMISSION**
 **Washington,
        D.C. 20549**
 
 **FORM
        10-QSB**
 
 
 
  x **QUARTERLY
        REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 FOR
        THE
        QUARTERLY PERIOD ENDED MARCH 31, 2007**
 
 o **TRANSITION
        REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF
        1934**
 For the transition period from  to
 
 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
o No
 
 Indicate
        by check mark whether the registrant is a shell company (as defined in Rule
        12b-2 of the Exchange Act).
 xYes
o No
 
 **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
        14,
        2007, there were 3,638,750 shares of the issuer's $.001 par value common
        stock
        issued and outstanding.
  Transitional
        Small Business Disclosure format (check one): o Yes
x No
  1
          **PART
        I - FINANCIAL INFORMATION**
 
 **Item
        1. Financial Statements**
 
        2
 **BMR
          SOLUTIONS, INC.**
 **(A
          DEVELOPMENT STAGE COMPANY)**
 **BALANCE
          SHEET**
   **March
                    31,****2007****(Unaudited)****ASSETS****Current
                    assets**Cash
                    and cash equivalents
                
                $
                24,773Accounts
                    receivable
                
                
                1,380Prepaid
                    expenses
                
                
                885Total
                    current assets
                
                
                27,038**Property
                    and equipment,**net ofaccumulated
                    depreciation
                
                
                35,905**Total
                    assets**
                
                $
                62,943**LIABILITIES
                    AND STOCKHOLDERS' EQUITY (DEFICIT)****Current
                    liabilities**Accounts
                    payable and accrued expenses
                
                $
                38,977Current
                    maturities of long-term note payable
                
                
                4,873Income
                    tax payable
                
                
                800Total
                    current liabilities
                
                
                44,650**Long-term
                    note payable**,
                    net of current maturities
                
                
                20,733**Stockholders'
                    equity (deficit)**Preferred
                    stock, $0.001 par value;5,000,000
                    shares authorized; 0 shares issuedand
                    outstanding at March 31, 2007
                
                
                -Common
                    stock, $0.001 par value;50,000,000
                    shares authorized; 3,638,750 shares issuedand
                    outstanding at March 31, 2007
                
                
                3,639Additional
                    paid-in capital
                
                
                162,356Deficit
                    accumulated during the development stage
                
                
                (168,435
                )Total
                    stockholders' equity (deficit)
                
                
                (2,440
                )**Total
                    liabilities and stockholders' equity (deficit)**
                
                $
                62,943
   **The
        accompanying notes are an integral part of
        these financial statements.**
  3
 **BMR
          SOLUTIONS, INC.**
 **(A
            DEVELOPMENT STAGE COMPANY)**
 **STATEMENTS
            OF OPERATIONS**
 **Three
                    Months**
                
                
                **Three
                    Months**
                
                
                **For
                    the period****Ended**
                
                
                **Ended**
                
                
                **November
                    21,****March
                    31,**
                
                
                **March
                    31,**
                
                
                **2001
                    (inception) to****2006**
                
                
                **2007**
                
                
                **March
                    31, 2007****(Unaudited)**
                
                
                **(Unaudited)**
                
                
                **(Unaudited)****Net
                    revenue**
                
                $
                -
                
                $
                13,135
                
                $
                47,100**Cost
                    of revenue**
                
                
                -
                
                
                (11,230
                )
                
                (37,916
                )**Gross
                    profit**
                
                
                -
                
                
                1,905
                
                
                9,184**General
                    and administrative expenses**
                
                
                (642
                )
                
                (49,136
                )
                
                (172,680
                )**Loss
                    from continuing operations****before
                    income taxes**
                
                
                (642
                )
                
                (47,231
                )
                
                (163,496
                )**Provision
                    for income taxes**
                
                
                (800
                )
                
                (800
                )
                
                (4,800
                )**Loss
                    from continuing operations**
                
                
                (1,442
                )
                
                (48,031
                )
                
                (168,296
                )**Discontinued
                    operation (Note 7)**Income
                    (loss) from operation ofdiscontinued
                    website developmentand
                    design business
                
                
                -
                
                
                -
                
                
                (39
                )**Net
                    loss**
                
                $
                (1,442
                )
                $
                (48,031
                )
                $
                (168,335
                )**Basic
                    and diluted earnings (loss) per****share
                    resulting from**Continuing
                    operations
                
                $
                (0.00
                )
                $
                (0.01
                )Discontinued
                    operation
                
                $
                -
                
                $
                -Net
                    loss
                
                $
                (0.00
                )
                $
                (0.01
                )**Weighted
                    average common****shares
                    outstanding**
                
                
                2,548,750
                
                
                3,638,750
   **The
        accompanying notes are an integral part of
        these financial statements.**
  4
  **BMR
          SOLUTIONS, INC.**
 **(A
            DEVELOPMENT STAGE COMPANY)**
 **STATEMENT
              OF STOCKHOLDERS' EQUITY (DEFICIT)**
  **Deficit****accumulated**
                
                **Total****Additional**
                
                **during
                    the**
                
                **stockholders'****Common
                    stock**
                
                **paid-in**
                
                **development**
                
                **equity****Shares**
                
                **Amount**
                
                **capital**
                
                **stage**
                
                **(deficit)****Balance
                    at November 21, 2001,****date
                    of incorporation**
                
                
                -
                
                $
                -
                
                $
                -
                
                $
                -
                
                $
                -Issuance
                    of founder shares forservices
                    at $0.02 per share in December 2001
                
                
                2,000,000
                
                
                2,000
                
                
                38,000
                
                
                -
                
                
                40,000Issuance
                    of common stock for cashat
                    $0.02 per share in January 2002
                
                
                548,750
                
                
                549
                
                
                10,426
                
                
                -
                
                
                10,975Additional
                    paid-in capital in exchangefor
                    facilities provided by related party
                
                
                -
                
                
                -
                
                
                2,500
                
                
                -
                
                
                2,500Additional
                    paid-in capital in exchangefor
                    services provided by related party
                
                
                -
                
                
                -
                
                
                1,110
                
                
                -
                
                
                1,110Costs
                    incurred in private offering
                
                
                
                
                
                
                
                
                (3,000
                )
                
                
                
                
                (3,000
                )Distribution
                    of assets to stockholders
                
                
                -
                
                
                -
                
                
                -
                
                
                (100
                )
                
                (100
                )Net
                    loss from inception to December 31, 2003
                
                
                -
                
                
                -
                
                
                -
                
                
                (51,674
                )
                
                (51,674
                )**Balance
                    at December 31, 2003**
                
                
                2,548,750
                
                
                2,549
                
                
                49,036
                
                
                (51,774
                )
                
                (189
                )Additional
                    paid-in capital in exchangefor
                    office expenses
                
                
                -
                
                
                -
                
                
                1,200
                
                
                -
                
                
                1,200Net
                    loss for the year ended December 31, 2004
                
                
                -
                
                
                -
                
                
                -
                
                
                (2,812
                )
                
                (2,812
                )**Balance
                    at December 31, 2004**
                
                
                2,548,750
                
                
                2,549
                
                
                50,236
                
                
                (54,586
                )
                
                (1,801
                )Additional
                    paid-in capital in exchangefor
                    office expenses
                
                
                -
                
                
                -
                
                
                1,200
                
                
                -
                
                
                1,200Additional
                    paid-in capital in exchangefor
                    services from officers
                
                
                -
                
                
                -
                
                
                2,310
                
                
                -
                
                
                2,310Net
                    loss for the year ended December 31, 2005
                
                
                -
                
                
                -
                
                
                -
                
                
                (1,422
                )
                
                (1,422
                )**Balance
                    at December 31, 2005**
                
                
                2,548,750
                
                
                2,549
                
                
                53,746
                
                
                (56,008
                )
                
                287Issuance
                    of common stock for cashat
                    $0.10 per share in June 2006
                
                
                1,090,000
                
                
                1,090
                
                
                107,910
                
                
                -
                
                
                109,000Additional
                    paid-in capital in exchangefor
                    office expenses
                
                
                -
                
                
                -
                
                
                700
                
                
                -
                
                
                700Net
                    loss for the year ended December 31, 2006
                
                
                -
                
                
                -
                
                
                -
                
                
                (64,396
                )
                
                (64,396
                )**Balance
                    at December 31, 2006**
                
                
                3,638,750
                
                
                3,639
                
                
                162,356
                
                
                (120,404
                )
                
                45,591Net
                    loss for the three months ended March 31, 2007(unaudited)
                
                
                -
                
                
                -
                
                
                -
                
                
                (48,031
                )
                
                (48,031
                )**Balance
                    at March 31, 2007 (unaudited)**
                
                
                3,638,750
                
                $
                3,639
                
                $
                162,356
                
                $
                (168,435
                )
                $
                (2,440
                )
   **The
        accompanying notes are an integral part of
        these financial statements.**
  5
  **BMR
            SOLUTIONS, INC.**
 **(A
              DEVELOPMENT STAGE COMPANY)**
 **STATEMENTS
                  OF CASH FLOWS**
 **For
                    the period****Three
                    Months**
                
                **Three
                    Months**
                
                **November
                    21,****Ended**
                
                **Ended**
                
                **2001
                    (inception)****March
                    31,**
                
                **March
                    31,**
                
                **to
                    March 31,****2006**
                
                **2007**
                
                **2007****(Unaudited)**
                
                **(Unaudited)**
                
                **(Unaudited)****Cash
                    flows from operating activities**Net
                    loss
                
                $
                (1,442
                )
                $
                (48,031
                )
                $
                (168,335
                )Adjustments
                    to reconcile net loss to net cash usedin
                    operating activitiesBad
                    debt expense
                
                
                -
                
                
                -
                
                
                1,440Depreciation
                
                
                -
                
                
                2,307
                
                
                7,181Issuance
                    of founder's shares for services
                
                
                -
                
                
                -
                
                
                40,000Additional
                    paid-in capital in exchangefor
                    facilities provided by related party
                
                
                300
                
                
                -
                
                
                5,600Additional
                    paid-in capital in exchangefor
                    services provided by related party
                
                
                -
                
                
                -
                
                
                3,420(Increase)
                    decrease in operating assets and liabilitiesAccounts
                    receivable
                
                
                -
                
                
                (550
                )
                
                (2,920
                )Prepaid
                    expenses and other current assets
                
                
                -
                
                
                (423
                )
                
                (885
                )Accounts
                    payable and accrued expenses
                
                
                -
                
                
                19,871
                
                
                38,977Income
                    tax payable
                
                
                800
                
                
                -
                
                
                800Net
                    cash used in operating activities
                
                
                (342
                )
                
                (26,826
                )
                
                (74,722
                )**Cash
                    flows from investing activities**Purchase
                    of fixed assets
                
                
                -
                
                
                -
                
                
                (43,086
                )Net
                    cash used in investing activities
                
                
                -
                
                
                -
                
                
                (43,086
                )**Cash
                    flows from financing activities**Proceeds
                    from issuance of common stock
                
                
                -
                
                
                -
                
                
                119,975Proceeds
                    from vehicle loan
                
                
                -
                
                
                -
                
                
                28,514Repayment
                    of vehicle loan
                
                
                -
                
                
                (1,136
                )
                
                (2,908
                )Costs
                    incurred in private placement offering
                
                
                -
                
                
                -
                
                
                (3,000
                )Net
                    cash provided by (used in) financingactivities
                
                
                -
                
                
                (1,136
                )
                
                142,581**Net
                    increase (decrease) in cash and cash equivalents**
                
                
                (342
                )
                
                (27,962
                )
                
                24,773**Cash
                    and cash equivalents**,
                    beginning of period
                
                
                4,505
                
                
                52,735
                
                
                -**Cash
                    and cash equivalents**,
                    end of period
                
                $
                4,163
                
                $
                24,773
                
                $
                24,773**Supplemental
                    disclosure of cash flow information**Income
                    taxes paid
                
                $
                -
                
                $
                800
                
                $
                5,409Interest
                    paid
                
                $
                -
                
                $
                720
                
                $
                2,040
   **The
        accompanying notes are an integral part of
        these financial statements.**
  6
 
 **BMR
        SOLUTIONS, INC.**
 **(A
        DEVELOPMENT STAGE COMPANY)**
 **NOTES
        TO FINANCIAL STATEMENTS**
 **MARCH
        31, 2007 AND 2006 (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, 2007, the Company
        reported $47,100 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, 2006.
 
 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, 2007 had an accumulated
        deficit of $168,435. 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.
  7
  **BMR
        SOLUTIONS, INC.**
 **(A
        DEVELOPMENT STAGE COMPANY)**
 **NOTES
        TO FINANCIAL STATEMENTS**
 **MARCH
        31, 2007 AND 2006 (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, 2007, the Company transacted its business
        with
        two customers. The Company’s largest customer, which is also a related party
        (see Note 6), accounted for 99% of its current quarter’s revenues. Total
        revenues from this customer were $13,005 for the three months ended March
        31,
        2007. Total accounts receivable due from this customer at March 31, 2007
        were
        $1,380.
 
 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, 2007 there was no allowance for doubtful
        accounts recorded, as all of the Company’s receivables were considered
        collectible.
  8
  **BMR
        SOLUTIONS, INC.**
 **(A
        DEVELOPMENT STAGE COMPANY)**
 **NOTES
        TO FINANCIAL STATEMENTS**
 **MARCH
        31, 2007 AND 2006 (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, 2007, 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, 2007, the Company had net capitalized costs of $2,083 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.
  9
 **BMR
          SOLUTIONS, INC.**
 **(A
          DEVELOPMENT STAGE COMPANY)**
 **NOTES
          TO FINANCIAL STATEMENTS**
 **MARCH
          31, 2007 AND 2006 (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, 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, 2007. The Company considers
        the
        carrying value of such amounts in the financial statements to approximate
        their
        fair value.
  10
 
 **BMR
          SOLUTIONS, INC.**
 **(A
          DEVELOPMENT STAGE COMPANY)**
 **NOTES
          TO FINANCIAL STATEMENTS**
 **MARCH
          31, 2007 AND 2006 (Unaudited)**
 
  RECENT
        ACCOUNTING PRONOUNCEMENT
 
 SFAS
        No. 159 - In
        February 2007, the FASB issued Statement No. 159, *The
        Fair Value Option for Financial Assets and Financial Liabilities—Including an
        amendment of FASB Statement No. 115* **.** This
        Statement permits entities to choose to measure many financial instruments
        and
        certain other items at fair value. The objective is to improve financial
        reporting by providing entities with the opportunity to mitigate volatility
        in
        reported earnings caused by measuring related assets and liabilities differently
        without having to apply complex hedge accounting provisions. This Statement
        is
        expected to expand the use of fair value measurement, which is consistent
        with
        the Board’s long-term measurement objectives for accounting for financial
        instruments. This Statement applies to all entities, including not-for-profit
        organizations. Most of the provisions of this Statement apply only to entities
        that elect the fair value option. However, the amendment to FASB Statement
        No.
        115, *Accounting
        for Certain Investments in Debt and Equity Securities,* applies
        to all entities with available-for-sale and trading securities. Some
        requirements apply differently to entities that do not report net income.
        This
        Statement is effective as of the beginning of an entity’s first fiscal year that
        begins after November 15, 2007. Early adoption is permitted as of the beginning
        of a fiscal year that begins on or before November 15, 2007, provided the
        entity
        also elects to apply the provisions of FASB Statement No. 157, *Fair
        Value Measurements.* No
        entity
        is permitted to apply this Statement retrospectively to fiscal years preceding
        the effective date unless the entity chooses early adoption. The choice to
        adopt
        early should be made after issuance of this Statement but within 120 days
        of the
        beginning of the fiscal year of adoption, provided the entity has not yet
        issued
        financial statements, including required notes to those financial statements,
        for any interim period of the fiscal year of adoption. This
        Statement permits application to eligible items existing at the effective
        date
        (or early adoption date). The
        Company has evaluated the impact of the implementation of SFAS No. 159 and
        does
        not believe the impact will be significant to the Company's overall results
        of
        operations or financial position.
 
 
 **NOTE
        2 - PROPERTY AND EQUIPMENT**
  A
          summary
          as of March 31, 2007 is as follows:
  Delivery
                  truck (pledged as collateral - see Note 3)
              
              $
              38,514Computer
                  equipment and web site development
              
              
              4,572Less
                  accumulated depreciation
              
              
              (7,181
              )$
              35,905
 
 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, 2007 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, 2007 and is included
        in
        general and administrative expenses.
  11
 **BMR
          SOLUTIONS, INC.**
 **(A
          DEVELOPMENT STAGE COMPANY)**
 **NOTES
          TO FINANCIAL STATEMENTS**
 **MARCH
          31, 2007 AND 2006 (Unaudited)**
 
 **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 $720 for
        the
        three months ended March 31, 2007.
 
 The
        following is a summary of scheduled principal payments on this note for the
        years ended March 31:
  2008
              
              $
              4,8732009
              
              
              5,4192010
              
              
              6,0422011
              
              
              6,7422012
              
              
              2,53025,606Less:
                  current maturities
              
              
              (4,873
              )Long-term
                  note payable
              
              $
              20,733
 
 
 **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.
 
 
 **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.
  12
 **BMR
          SOLUTIONS, INC.**
 **(A
          DEVELOPMENT STAGE COMPANY)**
 **NOTES
          TO FINANCIAL STATEMENTS**
 **MARCH
          31, 2007 AND 2006 (Unaudited)**
  As
        of
        March 31, 2007, the Company had federal and state net operating loss
        carryforwards of approximately $123,000, which can be used to off set future
        federal income tax. The federal and state net operating loss carryforwards
        expire at various dates through 2027. 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, 2007 is as follows:
 
 Net
                  operating loss carryforward
              
              $
              123,000Effective
                  tax rate
              
              
              24
              %Deferred
                  tax asset
              
              
              29,520Valuation
                  allowance
              
              
              (29,520
              )Net
                  deferred tax asset
              
              $
              --
 
 
 **NOTE
        6 - RELATED PARTY TRANSACTIONS**
 
 From
        the
        Company’s inception through July 2006, the Company utilized the office of its
        founder who was also a Director of the Company at no charge. The Company
        treated
        the usage of the office as if it were being donated and charged the estimated
        fair value rent of $100 per month to operations. Total rent expense incurred
        to
        this related party amounted to $300 for the three months ended March 31,
        2006 .
 
 Effective
        August 2006, the Company began utilizing the office of the Company’s President
        on a month-to-month agreement for $560 per month. The Company paid $1,400
        per
        month directly to the President’s landlord on this arrangement, with $560 per
        month treated as rent expense and the remaining $840 per month charged to
        compensation. The rent expense of $560 per month was the estimated fair value
        of
        the facilities provided. Effective November 10, 2006, the rent and compensation
        on this arrangement was increased to $600 and $900 per month, respectively.
        Total rent expense incurred to the Company’s President was $1,800 for the three
        months ended March 31, 2007. The total related compensation to the Company’s
        President from this arrangement over the same period was $2,700.
  For
        the
        three months ended March 31, 2007, 99% 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 President. Total revenues from this
        customer were $13,005 for the three months ended March 31, 2007. Total accounts
        receivable due from this customer at March 31, 2007 were $1,380.
 
 All
        of
        the revenues reflected from the Company’s discontinued website development and
        design business the period from November 21, 2001 (inception) to December
        31,
        2006 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).
  13
 **BMR
          SOLUTIONS, INC.**
 **(A
          DEVELOPMENT STAGE COMPANY)**
 **NOTES
          TO FINANCIAL STATEMENTS**
 **MARCH
          31, 2007 AND 2006 (Unaudited)**
  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
        year ended December 31, 2005, total revenues of the discontinued website
        development and design business were $7,122 and costs of revenues amounting
        to
        $2,310 consisting of the total estimated value of the above-indicated officer’s
        services. There were no direct general and administrative expenses or income
        taxes relating to the discontinued operation. The net earnings from the
        discontinued operation for the year ended December 31, 2005 were
        $4,812.
 
 For
        the
        three months ended March 31, 2007 and 2006, there were no revenues or expenses
        relating to the discontinued website development and design
        business.
 
 For
        the
        period from November 21, 2001 (inception) to March 31, 2007, 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, 2007 was ($39).










14
  **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-QSB for
        the
        period ended March 31, 2007.
 
 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 15 years and are our primary source of revenue. We do not
        have a
        written agreement with Danna’s Mattresses, Inc.
  15
 
 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.
 
 **Liquidity
        and Capital Resources.**  We
        had
        cash of $24,773 as of March 31, 2007, together with accounts receivable of
        $1,380 and prepaid expenses of $885 which total our current assets of $27,038
        as
        of that date. Our total assets of $62,943 as of March 31, 2007, included
        our
        current assets of $27,038, and property and equipment of $35,905, net of
        depreciation. In June 2006, we raised $109,000 in a private placement in
        exchange for 1,090,000 shares of our common stock. We used $10,000 of those
        proceeds for a down payment on the truck that we purchased in June 2006 at
        a
        total price of $38,514. We financed the purchase of the vehicle with a loan
        totaling $28,514. The loan is evidenced by a promissory note, secured by
        the
        purchased vehicle. The note accrues interest at 10.7% per annum and matures
        in
        July 2011.
 
 Our
        current liabilities were $44,650 as of March 31, 2007, which was represented
        by
        accounts payable and accrued expenses of $38,977, current maturities on long
        term note payable of $4,873, and income tax payable of $800. Our long term
        note
        payable, net of current maturities was $20,733 as of March 31, 2007. We had
        no
        other liabilities and no long term commitments or contingencies as of March
        31,
        2007.
 
 During
        the three months ended March 31, 2007, 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, 2007 and March 31,
        2006.**
 
 **Results
        of Operations.**
 
 **Revenues.** For the
        three months ended March 31, 2007, we generated revenues of $13,135, as compared
        to revenues of $0 for the three months ended March 31, 2006. We anticipate
        that
        our revenues will increase as we continue operations under our new business
        plan, which we adopted in 2006, and develop additional relationships with
        potential clients for our services. Our cost of revenue during the three
        months
        ended March 31, 2007, was $11,230, as compared to $0 for the three months
        ended
        March 31, 2006. Therefore, for the three months ended March 31, 2007, we
        had a
        gross profit of $1,905, as compared to $0 for the three months ended March
        31,
        2006.
 
 **Operating
        Expenses.** For
        the
        three months ended March 31, 2007, our total general and administrative expenses
        comprised our entire operating expenses of $49,136, as compared to total
        operating expenses of $642 for the three months ended March 31, 2006. The
        increase in total operating expenses is due to the increase in general and
        administrative expenses incurred in our current operations as well as legal
        and
        accounting costs related to being a public company. 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
        $48,031 for the three months ended March 31, 2007, as compared to a net loss
        of
        $1,442 for the three months ended March 31, 2006. We expect that we will
        continue to incur losses for the foreseeable future.
  **Our
        Plan of Operation for the Next Twelve Months.** To
        effectuate our business plan during the next twelve months, we must increase
        the
        number of clients we service and market and promote our services. With our
        current truck which has a lift gate, we believe we can pursue large furniture
        accounts which require handling of heavy loads rather than just handling
        smaller
        and lighter furniture. 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.
 
 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.
 
 During
        the next six to twelve months, we hope to expand our operations to acquire
        additional trucks so that we can service several accounts. In order to acquire
        additional trucks, we need to raise additional capital or generate significant
        revenues. We believe we can generate additional revenue by displaying
        advertising on the side of our delivery 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.
  16
 
 We
        also
        believe that there is an opportunity for us to acquire smaller companies
        with in
        the transportation industry. We hope to use our common stock as payment for
        any
        potential acquisitions. Accordingly, we intend to begin researching potential
        acquisitions or other suitable business partners which will assist us in
        realizing our business objectives. As of the date of this report, we have
        not
        identified any potential acquisition candidates. We cannot guaranty that
        we will
        acquire any other third party, or that in the event that we acquire another
        entity, this acquisition will increase the value of our common stock.
 
 We
        had
        cash of $24,773 as of March 31, 2007. 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 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.
 
 Our
        belief that our officers, directors and principal shareholders will pay our
        expenses is based on the fact that our officers, directors and principal
        shareholders collectively own 3,090,000 shares of our common stock, which
        equals
        approximately 85% of our outstanding common stock. We believe that our officers,
        directors and principal shareholders will continue to pay our expenses as
        long
        as they maintain their ownership of our common stock.
 
 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. Controls and Procedures**
 
 (a)
        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,
        2007, the date of this report, our chief executive officer and the principal
        financial officer concluded that our disclosure controls and procedures were
        effective.
 
 (b)
        Changes in internal controls. There were no significant changes in our internal
        controls or in other factors that could significantly affect these controls
        subsequent to the date of the evaluation of those controls by the chief
        executive officer and principal financial officer.
  17
  **PART
        II — OTHER INFORMATION**
 
 **Item
        1. Legal Proceedings.**
 
 None.
 
 **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**
  **Exhibit**
              **Description**31.
              Rule 13a-14(a)/15d-14(a)
                Certifications.32.
              Section 1350
                Certifications.
  18
 **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 corporation**Date: May
                14,
                2007
              By:
              /s/ Mark
                AndreMark
                AndreIts:
              Principal
                  Executive Officer, President,
                Secretary
                  and a Director   Date: May
                  14,
                  2007
                By:
                /s/ Marla
                  AndreMarla
                  AndreIts:
                Chief
                    Financial Officer, Treasurer and
                  a
                    Director
     19