United States


SECURITIES AND EXCHANGE COMMISSION


Washington, D.C. 20549





FORM 10-KSB





[X] ANNUAL REPORT PURSUANT TO SECTION 13 or 15(d)


OF THE SECURITIES EXCHANGE ACT OF 1934





Commission File Number: 0-31467





For the Year ended March 31, 2003





Best Computers Services, Inc.






**Nevada**
**91-1979826**(Jurisdiction of Incorporation)
(I.R.S. Employer Identification No.)**24843 De Prado, Suite 318, Dana Point California**
**92629**(Address of principal executive offices)
(Zip Code)**(949) 248-1765**Registrant's telephone number, including area code








Securities registered pursuant to Section 12(g) of the Act: Common Stock at $0.001 par





As of March 31, 2003:





27,945,000 shares of the Registrant's Common Stock was issued/outstanding





12,935,000 shares of shares of Common Stock were held by non-affiliates.





Issuer's revenues for its most recent fiscal year end: $20,000.





formerly eStaff.com, Inc.


24843 De Prado, Suite 318, Dana Point California, 92629





Yes x No o (Indicate by check mark whether the Registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 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.)





o (Indicate by check mark whether if disclosure of delinquent filers (Section 229.405) is not and will not to the best of Registrant's knowledge be contained herein, in definitive proxy or information statements incorporated herein by reference or any amendment hereto.)





Transitional Small Business Disclosure Format (check one): yes o no x





Exhibit Index is found on page 8.




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PART I
3ITEM 1. Description of Business
3(a) Organization
3(b) Share Issuance
3(c) The Business of Registrant and Its SubsidiariesITEM 2. Description of Property
6ITEM 3. Legal Proceedings
6ITEM 4. Submission of Matters to a Vote of Security Holders
6PART II
66ITEM 5. Market for Common Equity and Stockholder Matters
6(a) Market Information
6(b) Holders
6(c) Dividends
6(d) Sales of Unregistered Common Stock
6ITEM 6. Management's Discussion and Analysis or Plan of Operation(a) Plan of Operation(b) Discussion and Analysis of Financial Condition and Results of Operations(c) Future ProspectsITEM 7. Financial Statements(a) Audit Committee(b) Financial StatementsITEM 8. Changes In and Disagreements With Accountantson Accounting and Financial DisclosurePART IIIITEM 9. Directors and Executive Officers, Promoters and Control Persons;Compliance with Section 16(a) of the Exchange ActITEM 10. Executive CompensationITEM 11. Security Ownership of Certain Beneficial Owners and ManagementITEM 12. Certain Relationships and Related TransactionsITEM 13. Exhibits, Financial Statement Schedules, and Reports on Form 8-K(a) Exhibits(b) Form 8-K Reports(c) Financial Statements






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Introduction





This Registrant (Reporting Company) has elected to refer to itself, whenever possible, by normal English pronouns, such as "We", "Us" and "Our".





This Form 10-KSB may contain forward-looking statements. Such statements include statements concerning plans, objectives, goals, strategies, future events, results or performances, and underlying assumptions that are not statements of historical fact. This document and any other written or oral statements made by us or on our behalf may include forward-looking statements which reflect our current views, with respect to future events or results and future financial performance. Certain words indicate forward-looking statements, words like "believe", "expect", "anticipate", "intends", "estimates", "forecast", "projects", and similar expressions.





Current market conditions are extremely hostile to development stage companies. We are such a company. Not only has investment capital become unavailable, by short-sellers are enjoying a successful opportunity and to force down the market value of many Over-The-Counter stocks, upon any announcement of progress by a company. As a result, we expect to be virtually disabled, for the present intermediate term, from developing the funding to pursue actively our business plan.








PART I





Item 1. Description of Business.








(a) (a) Organization. This Corporation eStaff.com, Inc. (formally, "the Registrant") was duly incorporated in Nevada on April 21, 1999. We elected a fiscal year ending of March 31. We have recently changed our name to Best Computer Services, Inc.





(b) Share Issuance History.





1. On April 21, 1999, 15,000,000 Founder's Shares were issued to B&V Union Technologies, Inc. , 50th Street & Elvira Mendez Street, El Ejecutivo Building, Republic of Panama, Province of Panama, and 375,000 shares were issued to two additional non-affiliate founders. These shares were issued for organizational services, valued at $5,375, all pursuant to Section 4(2) of the Securities Act of 1933. On February 6, 2002, the 15,000,000 shares (and control of our corporation) were acquired by Michael Smith (our most recent sole officer director) from B&V Union Technologies, Inc.





2. We also issued 375,000 shares, at par value to two additional founders for organizational services.





3. On June 1, 1999, we issued 10,050,000 shares of common stock to eight accredited and/or highly sophisticated investors, at $0.10 per share, pursuant to Section 4(2) of the Act.





4. On June 1, 2000, we issued 10,000 shares to our Sole Officer and Director, for organizational services valued at $1,000.00, pursuant to Section 4(2) of the Act.





5. On September 6, 2001, we issued 2,500,000 shares $0.01 per share $25,000.00, pursuant to registration, for legal and professional services.





As a result we had 27,935,000 shares of common stock issued and outstanding, and 37 holders, as of March 31, 2003, immediately preceding our acquisition of Best Computers, Inc. .





(c) Acquisition. On April 1, 2003, we acquired Best Computers, Inc. , an operating private Nevada Corporation, for 15,000,000 new investment shares of our common stock. In connection with this acquisition, 14,990,000 affiliate shares were cancelled.





The foregoing is summarized in tabular form following:




Issue #
Shares
Shares1
15,000,0002
375,0003
10,050,0004
10,0005
2,500,000Old Total
27,935,000
27,935,000Acquire

15,000,000Cancel

(14,990,000)New Total

27,945,000




(d) Start-up Venture. We have a new business, namely the continuing business of our new subsidiary. We have accordingly changed our corporate name. This acquisition target is a start-up venture without a history of revenues. We do not expect this acquisition to impact favorably upon our financial statements immediately. We would expect to require no less than two quarters of operations to establish the viability of the business to be started, if and when the acquisition takes place. Moreover, there is no guarantee of that the new business will be launched immediately following the acquisition without an interim period of inactivity. Additionally, there is no assurance that the new business, if acquired and if launched, will be successful at all.





(e) Computer Services Business. The business plan to be pursued is the offering of a variety of computer services, installation, repairs, and ancillary sales of parts, up-grades, and custom assembly of special purpose systems, primarily for small businesses.





(f) Highly Competitive Industry. We would be entering a field of commerce in direct competition with other better established companies. No one should expect sudden or dramatic improvement in our financial condition or operations during the first year of operations, assuming that the risks of business failure are successfully avoided. It would take time, effort, advertising and favorable references, over time, to attract and develop a customer base sufficient to meet expenses or to indicated a potential for profitability. It is perfectly possible that we will struggle indefinitely without proving profitable, just meeting expenses, and keeping overhead minimal, even if the numerous risks of business failure can be successfully avoided.





(g) Number of total employees and full-time employees. We have one Officer and Director, as of the close of this fiscal year, before the pending and current acquisition. After acquisition we have two officers and directors.





(h) Financing Plans. For more information, please see Item 6 of Part II, Management's Discussion and Analysis. We have resolved to Register all existing shares of common stock for resale, by the existing shareholders. No new shares will be issued and no proceeds will be payable to us, by virtue of this empowerment of our shareholders. No registration statement has been filed as of the date of this Report.





(i) Planned Acquisitions. There are no further planned acquisitions.





Item 2. Description of Property.





We have no property at the present time.





Item 3. Legal Proceedings..





There are no legal proceedings pending, threatened or suspected, by or against our Corporation, as of the preparation of this Report.





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





None during the period of this report. On January 1, 2003, as a subsequent event, by Majority Shareholder Action, pursuant to the laws of Nevada, our shareholders





Approved the acquisition of 100% of Best Computers, Inc., proposed in the Plan of Share Exchange , dated January 1, 2003, for 15,000,000 new investment shares of common stock.





Authorized a change of the corporate name, to a substantially similar name to the name of Best Computer Services, Inc. , in the discretion of management.





Authorized the Board of Directors to Register any or all existing shares for resale, pursuant to the Securities Act of 1933.





This transaction closed effective April 1, 2003.




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PART II





Item 5. Market for Common Equity and Stockholder Matters..








(a) Market Information. We have one class of securities, Common Voting Equity Shares ("Common Stock"). Our Common Stock is not presently quoted Over-the-Counter on the Bulletin Board ("OTCBB") or the NQB Pink Sheets or otherwise. To the best of our knowledge and belief, our shares have never been traded in a brokerage transaction.





(b) Holders. Management calculates that the number of holders of the Company's Common Stock, as of March 31, 2001, was 12.





(c) Dividends. We have not paid any cash dividends on our Common Stock, and do not anticipate paying cash dividends on our Common Stock in the next year. We anticipate that any income generated in the foreseeable future will be retained for the development and expansion of our business. Future dividend policy is subject to the discretion of the Board of Directors and will depend upon a number of factors, including future earnings, debt service, capital requirements, business conditions, the financial condition of the Company and other factors that the Board of Directors may deem relevant.





(d) Sales of Unregistered Common Stock. On January 8, 2003, we acquired Best Computers, Inc. , an operating private Nevada Corporation, for 15,000,000 new investment shares of our common stock. In connection with this acquisition, 14,990,000 affiliate shares were cancelled, by our former sole Officer Director Michael Smith. Mr. Smith retained 10,000 shares and remains on the Board of Directors.





Item 6. Management's Discussion and Analysis.








(a) Plan of Operation. We are without funding, at present. We cannot commence more than the most minimal operations without funding. Funding is not available under current market conditions. For the next twelve months, our plan is to maintain our corporate standing in Nevada and file necessary reports as required, and to begin to develop what business we can. We would estimate the maximum need for working and start up capital would not exceed a total of $200,000, at such time as we are able to justify such funding based on our initial operations. We have no present sources nor immediate expectations for such funding during the next twelve months. We are a start-up venture.





Summary of Product Research and Development . None.





Expected purchase or sale of plant and significant equipment . None.





Expected significant change in the number of employees . None at this time.




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(b) Discussion and Analysis of Financial Condition and Results of Operations.





(1) Financial Condition . Our independent auditor has indicated the following material information in notes to our financial statements:





(Note 2-Going Concern) The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. The Company is dependent upon raising capital to continue operations. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. It is management's plan to raise capital in order to define their business operations, thus creating necessary operating revenues.





(Note 3-Development Stage Company) The Company is a development stage company as defined in Financial Accounting Standards Board Statement 7. It is concentrating substantially all of its efforts in raising capital and developing its business operations in order to generate operating revenues.





(2) Operations and Results for the past two fiscal years .





We recorded $20,000.00 in non-recurring revenues, our first revenues, during this fiscal year. These revenues are not deemed indicative of future performance and should not be relied upon for that purpose.


Our general expenses have been directed to our Form 10-SB (1934 Act Registration of our common stock) and our application for submission to OTCBB (Over-The-Counter Bulletin Board), and subsequent years and quarters periodic reporting. Our expenses consist and have consisted principally of legal, professional and auditing.





(c) Future Prospects. We are a start-up company with minimal operations to date. Upon achieving required funding we would begin our full-launch operation. We will engage in minimal operations for the next twelve months.





Cautionary Statement. There can be no assurance that we will be successful in raising capital through private placements or otherwise, at any time. Even if we are successful in raising capital through the sources specified, there can be no assurances that any such financing would be available in a timely manner or on terms acceptable to us and our current shareholders. Additional equity financing could be dilutive to our then existing shareholders, and any debt financing could involve restrictive covenants with respect to future capital raising activities and other financial and operational matters.





Item 7. Financial Statements..








(a) Audit Committee. The Audit Committee of this Corporation for this fiscal year consists of the our Board of Directors. Management is responsible for our internal controls and the financial reporting process. Our independent auditor is responsible for performing an independent audit of our financial statements in accordance with generally accepted accounting standards and to issue a report thereon. It is the responsibility of our Board of Directors to monitor and oversee these processes. In this context the Committee has met and held discussions with management and the independent accountants. Management recommended to the Committee that our financial statements were prepared in accordance with generally accepted accounting principles, and the Committee has reviewed and discussed the financial statements with Management and such independent accountants, matters required to be discussed by Statement on Auditing Standards No. 61 (Communication with Audit Committees). Our independent accountants also provided to the Committee the written disclosures required by Independence Board Standard No. 1 (Independent Discussions with Audit Committees), and the Committee discussed with the independent accountants that firm's independence.





Based upon the Committee's discussions, and review, of the foregoing, the Committee recommended that our audited financial statements in our Annual Report on Form 10-KSB for the year ended March 31, 2003 be included and filed with the Securities and Exchange Commission.





(b) Financial Statements. Audited Financial Statements for years ended March 31, 2003, 2002, and from inception, are provided as Exhibit AFK-03, attached hereto, filed herewith and incorporated herein by this reference as though fully set forth herein.





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





None.




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PART III





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





Effective February 1, 2002, Tarja Morado retired as sole director, and from all corporate offices, after first appointing Michael Smith as sole remaining director. Mr. Smith was the nominee of B&V Union Technologies, Inc., our principal shareholder. B&V is a Panama corporation. It has transferred control of this corporation to Mr. Smith for the benefit of shareholders. Mr. Smith, our new management, intends to attempt to realize our business plan. This control block acquired by Mr. Smith is not deemed entitled to reliance on Rule 144 or Section 4(1) of the Securities Act of 1933 for resale in brokerage transactions. These control shares are not deemed entitled to private transfer without indefinite continuation of the foregoing restriction. Mr. Smith did not purchase or pay for the transfer of control to him. The consideration for the transfer was his undertaking to assume the responsibilities of management and to work diligently to achieve profitability for shareholders.





Mr. Micheal Smith is an Architect. From 1987 to present he has been the sole proprietor of Michael A. Smith, Architecture & Planning. From 1979 to 1986, he was a partner of Smith/Cole Associates, Inc. He graduated Cum Laude from the University of Houston, Bachelor of Architecture, in 1974 and practiced his profession continuously since 1975. From 1967 to 1969, he served in the United States Army, 1st Lieutenant, Infantry, Airborne, Ranger, Intelligence. Following Reserve service he was honorably discharged in 1980. In the past three years he has designed and produced documents for over thirty homes, and participated in the development of condominiums, townhouses and apartment projects, constituting more than 20,000 units, in New Mexico, Florida, North Carolina, Oklahoma, Ohio, Virginia and throughout Texas.





Curtis Wade Fox, age 35, is our new Officer and Director. Mr. Fox has over 10 years of computer related experience, including 5 years of computer networking. In 1997 he became a Microsoft Certified Systems Engineer. From 1994 to 1998 Mr. Fox he was employed by CS Marketing where he set-up and maintained computers as well as created marketing and advertising for over 100 agents. From 1998 to 2000 Mr. Fox was employed by PTD Inc., responsible for the computer networking and maintenance. Since early 2000 he has managed the operations of Best Computers, a company that provides services such as complete PC repair, set-up, maintenance, and troubleshooting in both personal and/or networking environments. The company as provides software, hardware and peripheral installations. He attended MaCome Community College in Mount Clemens Michigan where he studied business management. Mr. Fox is an officer and director of Electronic Corporate Filing Service, Inc.




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Item 10. Executive Compensation.





|                                     | Annual Compensation | Awards            | Payouts          |                                    
|------------------------------------ | ------------------- | ----------------- | ---------------- | -----------------------------------
|                                     |                     |                   |                  |                                    
|a



Name
and
Principal
Position     | b






Year        | c





Salary
($) | d





Bonus
($) | e



Other
Annual
Compen-sation ($)
|Curtis Fox
New
President/CEO         | 2003                | 0                 | 0                | 0                                  
|                                     | 2002                | 0                 | 0                | 0                                  
|                                     | 2000                | 0                 | 0                | 0                                  
|Michael Smith
retiring
President/CEO | 2003                | 0                 | 0                | 0                                  
|                                     | 2002                | 0                 | 0                | 0                                  
|                                     | 2001                | 0                 | 0                | 0                                  
|Tarja Morado
formerly
President/CEO  | 2003                | 0                 | 0                | 0                                  
|                                     | 2002                | 0                 | 0                | 0                                  
|                                     | 2000                | 0                 | 0                | 0                                  



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





To the best of our knowledge and belief the following disclosure presents the total security ownership of all persons, entities and groups, known to or discoverable by us, to be the beneficial owner or owners of more than five percent of any voting class of our common stock, as well as the total beneficial security ownership of all Directors and Nominees, naming them, and by all Officers and Directors as a group, without naming them, of Registrant, known to or discoverable by Registrant. More than one person, entity or group could be beneficially interested in the same securities, so that the total of all percentages may accordingly exceed the one hundred percent shown for reference only. Please refer to explanatory notes if any, for clarification or additional information. Please refer to explanatory notes if any, for clarification or additional information. We have only one class of stock; namely Common Stock. The following disclosure includes disclosure of former affiliates for coordination with our previously filed reports.




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COMMON STOCK


Name and Address of Beneficial Owner
Actual
Ownership
%Michael Smith, Continuig Director
8115 North Van Houten
Portland OR 97203
10,000
0.04Curtis Wade Fox
22226 Caminito Tasquillo
Laguna Hills CA 92653
15,000,000
53.68All Officers and Directors as a Group
15,010,000
53.71(All Affiliates)
(15,010,000)Total Shares Issued and Outstanding
27,945,000
100.00Indicated Total Non-Affiliates
12,935,000
46.29Carol Jean Gehlke, Trustee
Carol Jean Gehlke Living Trust dtd 2/11/93
210 Lille Lane #317
Newport Beach CA 92663-2694
2,500,000
8.95Brian Hall
#8 Emeraude Way
Aliso Viejo CA 92656
1,500,000
5.37Thomas Felber
Linda Felber
1950 Oak Hills Dr.
Colorado Springs CO 80919
2,500,000
8.95Total Other 5% Owners
6,500,000
23.26





Item 12. Certain Relationships and Related Transactions.





On January 1, 2003, we approved an acquisition of Best Computers, Inc. , a private Nevada corporation previously wholly-owned by Curtis Fox, who is now to be our President, one of two Directors, and our controlling shareholder. We issued Mr. Fox 15,000,000 new investment shares for 100% of his company, pursuant to a Plan of Share Exchange of that date. The acquisition closed April 1, 2003. In connection with that acquisition, our former controlling shareholder, Mr. Smith cancelled 14,990,000 of his former 15,000,000 shares. As a part of that program of acquisition, we are to change our corporate name to Best Computer Services, Inc. Mr. Fox has joined Mr. Smith on our Board of Directors.





ITEM 13. Controls and Procedures.





Evaluation of Disclosure Controls and Procedures. Based upon an evaluation under supervision and with the participation of our management, as of a date within 90 days of the filing date of this Annual Report on form 10-KSB, our principal executive officer and principal financial officer have concluded that our disclosure controls and procedures (as defined in Rules 13a-14(c) and 15d-14(c)) under the Securities Exchange Act of 1934, are effective to ensure that information required to be disclosed (in reports that we file or submit under that Exchange Act) is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms.





Changes in Internal Accounting. There were no significant changes in our internal controls or other factors that could significantly affect these controls subsequent to the date of their evaluation. There wee no significant deficiencies or material weaknesses, and therefore there were no corrective actions taken. However, the design of any system of controls is based in part upon the assumptions about the likelihood of future events, and there is no certainty that any design will succeed in achieving its stated goal under all potential future considerations, regardless of how remote.





Item 14. Attachments, Exhibits, Reports on Form 8-K, and Financial Statements.





The following exhibits may be found as exhibits to our Form 10-SB, as exhibit number as listed.





(3.1) Articles of Incorporation





(3.2) By-Laws





(a) Exhibit A. Certification Pursuant to 18 USC Section 1350





(b) Exhibit 99.1 Certification Pursuant to 18 U.S.C. Section 1350,





(c) Form 8-K Reports. None.





(b) Financial Statements. Audited Financial Statements for the years ended March 31, 2003, and 2002, and from inception. Please see Attachment AFK-03.




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SIGNATURES










Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the Registrant and in the individual capacities and on the date


indicated.








Best Computers Services, Inc.


Dated: June 4, 2003.





by


/s/Curtis Fox

/s/Michael SmithCurtis Fox
President/Director

Michael Smith
Secretary/Director












9










Exhibit A





CERITIFICATION PURSUANT TO 18 USC SECTION 1350











10






















CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION 906 OF THE


SARBANES-OXLEY ACT OF 2002





CERTIFICATION OF CUSTODIAN





In connection with the Annual Report of 10-KSB , Best Computers Services Inc. , a Nevada corporation (the "Company"), on 10-KSB for the year ended March 31, 2003 as filed with the Securities and Exchange Commission (the "Report"), I, Curtis Fox , President of the Company, certify, pursuant to 906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C. 1350), that to my knowledge:





(1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and





(2) The information contained in the Report fairly presents, in all material  respects, the financial condition and results of operations of the Company.





Dated: June 4, 2003






/s/ Curtis Fox


Curtis Fox








11













Exhibit 99.1





Section 302 Certification








12















CERTIFICATIONS PURSUANT TO SECTION 302




I, Curtis Fox , certify that:




1. I have reviewed this Annual report on Form 10-KSB of Best Computers Services, Inc. ;




2. Based on my knowledge, this Annual report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this Annual report;




3. Based on my knowledge, the financial statements, and other financial information included in this Annual report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this Annual report;




4. The registrant's other certifying officers and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-14 and 15d-14) for the registrant and have:




a) designed such disclosure controls and procedures to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this Annual report is being prepared;




b) evaluated the effectiveness of the registrant's disclosure controls and procedures as of a date within 90 days prior to the filing date of this Annual report (the "Evaluation Date"); and




c) presented in this Annual report our conclusions about the effectiveness of the disclosure controls and procedures based on our evaluation as of the Evaluation Date;




5. The registrant's other certifying officers and I have disclosed, based on our most recent evaluation, to the registrant's auditors and the audit committee of registrant's board of directors (or persons performing the equivalent functions):




a) all significant deficiencies in the design or operation of internal controls which could adversely affect the registrant's ability to record, process, summarize and report financial data and have identified for the registrant's auditors any material weaknesses in internal controls; and




b) any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal controls; and




6. The registrant's other certifying officers and I have indicated in this Annual report whether there were significant changes in internal controls or in other factors that could significantly affect internal controls subsequent to the date of our most recent evaluation, including any corrective actions with regard to significant deficiencies and material weaknesses.







Dated: June 4, 2003


/s/ Curtis Fox


Curtis Fox













13







Best Computers Services, Inc.


(formerly eStaff.com, Inc.)
 
 (A Development Stage Company)
 
 Financial Statements
 
 March 31, 2003 and 2002








14






CONTENTS
  
 Independent Auditors Report
 
 Balance Sheet
 
 Statements of Operations
 
 Statements of Stockholders Equity
 
 Statements of Cash Flows
 
 Notes to the Financial Statements
 
 15
 Independent Auditors' Report
 
 To the Board of Directors
 and Stockholders of
 eStaff.com, Inc.
 
 We have audited the accompanying balance sheets of eStaff.com, Inc. (a development stage company) (a Nevada corporation) as of March 31, 2003 and 2002 and the related statements of operations, stockholders' equity and cash flows for the years then ended and from inception on April 21, 1999 through March 31, 2003. These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on these financial statements based on our audits.
 
 We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.
 
 In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of eStaff.com, Inc. as of March 31, 2003 and 2002 and the results of its operations and cash flows for the years then ended and from inception on April 21, 1999 through March 31, 2003 in conformity with accounting principles generally accepted in the United States of America.
 
 The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 2 to the financial statements, the Company has little operating capital, no revenues and is dependent on financing to continue operations. These factors raise substantial doubt about its ability to continue as a going concern. Management's plans in regard to these matters are also described in the Note 2. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.
 
 ***/s/Chisholm & Associates***
 Chisholm & Associates
 North Salt Lake, Utah
 May 22, 2003
   16
 Best Computers Services, Inc.
(formerly eStaff.com, Inc.)
 (A Development Stage Company)
 Balance Sheets
  March 31,


March 31,2003


2002ASSETSCURRENT ASSETS:Cash

$
-

$
-Total Current Assets


-


-TOTAL ASSETS

$
-

$
-LIABILITIES & STOCKHOLDERS EQUITYCURRENT LIABILITIES:Accounts Payable

$
79,865

$
49,275Total Current Liabilities


79,865


49,275STOCKHOLDERS EQUITY:Common stock, par value $.001; 100,000,000shares authorized, 27,935,000shares issued and outstanding


27,935


27,935Additional paid-in capital


103,940


103,940Deficit accumulated during the development stage


(211,740
)

(181,150
)Total Stockholders Equity


(79,865
)

(49,275
)TOTAL LIABILITIES AND STOCKHOLDERS EQUITY

$
-

$
-
 
    17
 Best Computers Services, Inc.
(formerly eStaff.com, Inc.)
 (A Development Stage Company)
 Statements of Operations
  FromInception onFor the Year


For the Year


April 21,Ended


Ended


1999 toMarch 31


March 31


March 312003


2002


2003REVENUE:

$
20,000

$
-

$
21,000EXPENSES:General & administrative


50,590


78,774


182,740Total expenses


50,590


78,774


182,740OPERATING INCOME (LOSS)


(30,590
)

(78,774
)

(161,740
)OTHER INCOME (EXPENSE):Bad debt expense


-


-


(50,000
)Total other income (expense)


-


-


(50,000
)NET INCOME (LOSS)

$
(30,590
)
$
(78,774
)
$
(211,740
)NET INCOME (LOSS) PER SHARE

$
(.00
)
$
(.00
)
$
(.01
)WEIGHTED AVERAGEOUTSTANDING SHARES


27,935,000


26,804,863


24,204,878
 
    18
 Best Computers Services, Inc.
(formerly eStaff.com, Inc.)
 (A Development Stage Company)
 Statements of Stockholders Equity
 For the Period April 21, 1999 (Inception)
 through March 31, 2003
  DeficitAccumulatedAdditional


During theCommon Stock

Paid-In


DevelopmentShares


Amount


Capital


StageBalance at inception April 21, 1999


-

$
-

$
-

$
-Common stock issued for services at $.00035


15,375,000


15,375


(10,000
)

-Common stock issued for cash at $.01 per share


10,050,000


10,050


90,450


-Net loss for the year endedMarch 31, 2000


-


-


-


(51,376
)Balance March 31, 2000


25,425,000


25,425


80,450


(51,376
)Common stock issued for services at $.10 per share


10,000


10


990


-Net loss for the year ended


-


-


-


(51,000
)March 31, 2001Balance March 31, 2001


25,435,000

$
25,435

$
81,440

$
(102,376
)Common stock issued for services at $.01 per share


2,500,000


2,500


22,500


-Net loss for the year endedMarch 31, 2002


-


-


-


(78,774
)Balance March 31, 2002


27,935,000


27,935


103,940


(181,150
)Net loss for the year endedMarch 31, 2003


-


-


-


(30,590
)Balance March 31, 2003


27,935,000

$
27,935

$
103,940

$
(211,740
)
    19
  Best Computers Services, Inc.
(formerly eStaff.com, Inc.)
 (A Development Stage Company)
 Statements of Cash Flows
  FromInceptionFor the Year


For the Year


April 21,Ended


Ended


1999 toMarch 31


March 31


March 312003


2002


2003CASH FLOW USED BY OPERATIONS:Net Loss

$
(30,590
)
$
(78,774
)
$
(211,740
)Adjustment to reconcile net loss tonet cash used by Operations:Stock issued for services


-


25,000


31,375Bad debt expense


-


-


50,000Changes in operating assets and liabilities:Increase (Decrease) in accounts payable


30,590


49,275


79,865Net Cash Flows Used inOperating Activities


-


(4,499
)

(50,500
)CASH FLOW USED BY OPERATIONS:Cash paid for Note Receivable


-


-


(50,000
)CASH FLOW USED BY OPERATIONS:Shares issued for cash


-


-


100,500NET INCREASE (DECREASE) IN CASH


-


(4,499
)

-CASH AT BEGINNING YEAR


-


4,499


-CASH AT END OF YEAR

$
-

$
-

$
-Supplemental Cash Flow Information:Cash Paid for:Interest

$
-

$
-

$
-Taxes

$
-

$
-

$
-
 
 Non-Cash Financing Activities
 During June 2000, the Company issued 10,000 shares of common stock for services valued at $1,000.
 
 During September 2001, the Company issued 2,500,000 shares of common stock for services valued at $25,000.
    20
 Best Computers Services, Inc.
(formerly eStaff.com, Inc.)
 (A Development Stage Company)
 Notes to Financial Statements
 March 31, 2003 and 2002
 
 
 **NOTE 1 - SIGNIFICANT ACCOUNTING POLICIES**
 
 a. Organization
 
 EStaff.com, Inc. (the Company) was incorporated under the laws of the State of Nevada on April 21, 1999. The Company was formed to provide communication services and resources over the internet. The Company is currently focusing on raising capital to develop its operations.
 
 b. Accounting Method
 
 The Company recognizes income and expenses on the accrual basis of accounting. The Company has chosen a fiscal year end of March 31.
 
 c. Earnings (Loss) Per Share
 
 The computation of earnings per share of common stock is based on the weighted average number of shares outstanding at the date of the financial statements.
  FromInception onFor the Years Ended

April 12,March 31,


March 31,


1999 Through2003


2002


2003Numerator - loss

$
(30,590
)
$
(78,774
)
$
(211,740
)Denominator - weighted averageof shares outstanding


27,935,000


26,804,863


24,204,878Loss per share

$
(0.00
)
$
(0.00
)
$
(0.01
)
  
 d. Cash and Cash Equivalents
 
 The Company considers all highly liquid investments with maturities of three months or less to be cash equivalents.
   21
 Best Computers Services, Inc.
(formerly eStaff.com, Inc.) (A Development Stage Company)
 Notes to Financial Statements
 March 31, 2003 and 2002
 
 
 **NOTE 1 - SIGNIFICANT ACCOUNTING POLICIES (continued)**
 
 e. Provision for Income Taxes
 
 No provision for income taxes has been recorded due to net operating loss carryforwards totaling approximately $211,740 that will be offset against future taxable income. These NOL carryforwards begin to expire in the year 2021. No tax benefit has been reported in the financial statements because the Company believes there is a 50% or greater change the carryforward will expire unused.
 
 Deferred tax assets and the valuation account is as follows at March 31, 2003 and 2002:
   March 31,


March 31,2003


2002Deferred tax asset:NOL carrryforward

$
72,000

$
61,500Valuation allowance


(72,000
)

(61,500
)Total

$
-

$
-
 
 
 f. Use of Estimates in the Preparation of Financial Statements
 
 The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and expenses during the reporting period. In these financial statements, assets, liabilities and expenses involve extensive reliance on managements estimates. Actual results could differ from those estimates.
 
 **NOTE 2 - GOING CONCERN**
 
 The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. The Company has few assets and no operations and is dependent upon raising capital to continue operations. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. It is managements plan to raise capital in order to define their business operations, thus creating necessary operating revenue .
 
 **NOTE 3 - DEVELOPMENT STAGE COMPANY**
 
 The Company is a development stage company as defined in Financial Accounting Standards Board Statement No. 7. It is concentrating substantially all of its efforts in raising capital and developing its business operations in order to generate significant revenues.
 
 
 
 22
  Best Computers Services, Inc.
(formerly eStaff.com, Inc.)
(A Development Stage Company)
Notes to Financial Statements
March 31, 2003 and 2002


**NOTE 4 - COMMON STOCK**

During June 2000, the Company issued 10,000 shares of common stock for services valued at $.10 per share (or $10,000).

During September 2001, the Company issued 2,500,000 shares of common stock for services valued at $.01 per share (or $25,000).

**NOTE 5 - SUBSEQUENT EVENT**

In April 2003 the Company issued 15,000,000 shares of common stock to Best Computers, Inc. in exchange for all of the outstanding capital stock of Best Computers, Inc. Best Computers shall become a wholly owned subsidiary. Immediate upon or prior to closing the company shall cancel 14,990,000 shares of its common stock and shall have no more than 12,945,000 issued and outstanding, before the issuance of the new shares. Immediately upon the closing, the company shall issue 15,000,000 new investment shares. The merger was recorded as a reverse merger, with Best Computers, Inc. being the accounting survivor. A reverse merger adjustment will be made to the books of the company to reflect the change in capital to that of estaff.com, Inc.
  23