**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**


For
      the
      fiscal year ended September
      30, 2005





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: 000-50282





**Cirracor,
      Inc.**


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





Nevada
            33-0986282(State
                or other jurisdiction of incorporation or organization)
            (I.R.S.
                Employer Identification No.)





**3375
                Toopal Drive, Suite 101 Oceanside, California 92054**
              (Address
                of principal executive offices)








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. x Yes
o No




Check
      if
      there is no disclosure of delinquent filers in response to Item 405 of
      Regulation S-B is not contained in this form, and no disclosure will be
      contained, to the best of registrant's knowledge, in definitive proxy or
      information statements incorporated by reference in Part III of this Form 10-KSB
      or any amendment to this Form 10-KSB. x




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




State
      issuer's revenues for its most recent fiscal year. $13,449.




State
      the
      aggregate market value of the voting and non-voting common equity held by
      non-affiliates computed by reference to the price at which the common equity
      was
      sold, or the average bid and asked price of such common equity, as of a
      specified date within the past 60 days. (See definition of affiliate in Rule
      12b-2 of the Exchange Act.) As of January 11, 2006, approximately $200,050.





As
      of
      January 11, 2006, there were 3,520,250 shares
      of the issuer's $.001 par value common stock issued and
      outstanding.





Documents
      incorporated by reference. There are no annual reports to security holders,
      proxy information statements, or any prospectus filed pursuant to Rule 424
      of
      the Securities Act of 1933 incorporated herein by reference.





Transitional
      Small Business Disclosure format (check one):





oYes x No


1


**PART
      I**





**Item
      1. Description of Business.**





**Our
      Background.**  We
      were
      incorporated in Nevada on October 12, 2001 as Full Circle Promotions, Inc.
      In
      June 2004, we changed our name to Cirracor, Inc.





**Our
      Business.**   We
      design
      and build web sites and web applications. Our competencies include User
      Experience Engineering, UI Design, Database Design and Engineering, Application
      Documentation, Information Architecture, .NET, Java, C++, C#, and scripting
      languages, HTML, XHTML, CSS, XML, XSL, Cold Fusion, PHP, .ASP, Graphic Design,
      Marketing, Advertising, and Publicity. We provide a full suite of web and web
      application strategy and development services to enterprises of varying sizes.
      We hope to be a single source of web services for businesses by providing custom
      graphics, advanced technical designs and detailed site maintenance services.
      We
      believe we have successfully developed many high-profile corporate web projects
      since our new management joined us in April 2004.





We
      have
      developed numerous web applications including: on-line ordering & shipment
      tracking; customer service; document library management; membership management;
      database access; sales force automation; online customized product
      configuration; partner & channel management; employee self-service; and
      custom applications. We also develop corporate intranet systems that offer
      these
      features: document management; address book/contacts; company news and events;
      calendar; memos and surveys. Our website at www.cirracor.com displays sample
      projects.





**Current
      Services.** We
      currently are able to offer website design and development services. Website
      design and development may include such features as graphics, text, color,
      typestyle, audio and video. Website design includes deciding what pages will
      comprise the website, and what those pages will look like. Website design also
      includes making sure that a website will operate with the features that the
      client wants, such as text that includes the company’s name, a description of
      its products, services, location and staff. We currently are able to perform
      the
      computer programming services that are required to make a website run. These
      services consist of writing programs that tell the computer hosting the website
      what pages to display. This computer programming also consists of making each
      page of a website have certain features, such as the client’s logo, contact
      information, or photographs or video clips of the client’s products or services.
      The person or company typically responsible for assisting in the design and
      maintenance of a website is called a webmaster. This function is labor intensive
      and would involve significant human resources and time to service a broad
      customer base. Designing a website includes programming a computer to display
      one or more web pages with specific features or functions. Usually, the majority
      of effort to design a particular website occurs before a website is launched,
      and then the site only requires minimal upkeep after that. This type of upkeep
      includes ensuring that contact, ordering or product and pricing information
      is
      current, and checking to see if any links to other websites still function
      properly. In most cases, small companies do not need a fulltime webmaster to
      service their site. Consequently, webmaster functions are typically performed
      by
      specialized companies servicing a number of customers. These customers may
      also
      rely upon their webmasters to direct them to suitable hosting or Internet
      service provider companies. We also hope to offer webmaster services to our
      targeted client group. We are in the process of seeking additional contracts
      with new clients.





**Our
      Website.** We
      own
      the domain name www.cirracor.com .
      Our
      website is currently operational and displays a description of our services,
      samples of our work and basic contact information. Our website functions through
      our access to the internet. Our internet access is through Epoch Internet and
      is
      provided on a month-to-month basis.





**Our
      Target Markets and Marketing Strategy.** We
      believe that our primary target market will consist of small
      and
      medium sized businesses that wish to have a website on the Internet without
      incurring the costs and time delays involved with developing, maintaining and
      updating a web presence on their own. We believe that many companies, especially
      small and start-up businesses can benefit from having their own website. We
      believe that a website can be used to publicize a company because the Internet
      has become a popular way for consumers and businesses to shop for goods and
      services they need. We believe that a website is also useful as a sales tool,
      since a company can display its products and take orders from customers from
      a
      website that is designed with this capability. We believe that websites can
      help
      companies, especially those with limited resources, publicize their products
      or
      services more cost-effectively and to a wider audience than they could by means
      of mailings, radio or television advertisements or other traditional or costly
      means.




2





Our
      marketing strategy will be to promote our services and products and attract
      businesses to our website. Our marketing initiatives include plans for:





·
            utilizing
                direct response print advertisements placed primarily in small business,
                entrepreneurial, and special interest magazines;


·
            establishing
                links to industry focused websites;


·
            advertising
                by television, radio, banners, affiliated marketing and direct mail;
                and


·
            presence
                at industry tradeshows.





We
      also
      hope to expand the scope of our Internet presence by registering with major
      search engines with the goal of placing our website at the top of search results
      when potential clients search for services such as ours. This typically requires
      pre-funding with certain search engines. We do not currently have adequate
      financial resources to conduct this type of search engine registration. Minimal
      capability search engine registration can be as low as $10 per month, but the
      more sophisticated services can cost several hundred dollars per month.





**Growth
      Strategy.** Our
      objective is to become a dominant provider of web hosting and development
      services. Our strategy is to provide clients with exceptional personal service
      and high quality web design. Key elements of our strategy include:





·
            increase
                our relationships with businesses;


·
            increase
                our relationships with third party providers of web products and
                services;


·
            continue
                and expand our website;


·
            provide
                additional services for businesses and consumers; and


·
            pursue
                relationships with joint venture candidates. We will attempt to establish
                joint ventures with companies that will support our business development.





**Competition.** The
      markets for web hosting and development are very competitive. Our current and
      potential competitors include:





·
            other
                web hosting and Internet services
                companies;


·
            regional
                and national ISPs;


·
            regional
                and national telecommunications companies;
                and


·
            large
                information technology outsourcing
                firms.





We
      believe that most web-hosting competitors fit into two major groupings, each
      having their own set of competitive strengths and weaknesses. The first
      grouping, and most obvious of direct competition, are the big telephone and
      cable companies. We believe that because of their large corporate size, it
      takes
      these competitors much longer to develop and incorporate new features into
      their
      hosting services and to offer those services at a competitive price without
      subsidizing the pricing. As a result, we believe that because of our small
      size,
      our management hopes that we will be able to pay careful attention to our cost
      structure and will be able to provide a rapid response to market demand for
      new
      features. For these reasons, our management hopes we will be able to effectively
      compete with larger and more financially secure companies, both in services
      provided and on price. We believe that our commitment to providing innovative
      techniques and personal service may not be provided by a large company, which
      we
      hope will make us more attractive to small and start-up businesses seeking
      a
      website tailored to their needs.





The
      second major type of competitors is the pure website hosting companies. These
      companies may have congested network servers and slow Internet connectivity
      causing delays in website access and upload. This can result in lost customers
      visiting and exploring a website through abandoned connections. The smaller
      of
      these companies the less they are able to scale and respond quickly to their
      customers' growth requirements and may not be capable of supporting large
      numbers of new customers. While some of these pure website hosting companies
      may
      face these competitive deficiencies, there are a number of website hosting
      companies that have shown the ability to compete effectively. We hope to compete
      effectively with this type of competitor because we plan to offer services
      other
      than just website hosting, and because we hope that our management will be
      able
      to circumvent problems that commonly face these competitors. However, our
      ability to compete with these companies over time is unproven.




3





Many
      of
      these competitors have greater financial resources than we have, enabling them
      to finance acquisition and development opportunities, to pay higher prices
      for
      the same opportunities or to develop and support their own operations. In
      addition, many of these companies can offer bundled, value-added or additional
      services not provided by us, and may have greater name recognition. These
      companies might be willing to sacrifice profitability to capture a greater
      portion of the market for web hosting or related web hosting activities, or
      pay
      higher prices than we would for the same expansion and development
      opportunities. Consequently, we may encounter significant competition in our
      efforts to achieve our internal growth objectives.


**Acquisition
        Strategy.** We
        believe that the current marketplace of web design companies is highly
        fragmented, with literally dozens of web design companies located throughout
        the
        country. As such, we believe that there is an opportunity for a publicly
        traded
        web design company to acquire several, smaller and established web design
        companies with already-established revenues. We hope to use our common stock
        as
        payment for any potential acquisitions. Accordingly, we have begun researching
        potential acquisitions or other suitable business partners which will assist
        us
        in realizing our business objectives. We hope to engage in discussions and
        negotiations with another company with the goal to acquire that company,
        which
        we hope will diversify our business operations and improve our total value
        to
        our shareholders. We cannot guaranty that we will acquire another company
        or any
        other third party, or enter into any similar transaction, or that in the
        event
        that we acquire another entity, this acquisition will increase the value
        of our
        common stock.





**Our
      Intellectual Property.** We do
      not presently own any patents, trademarks, licenses, concessions or royalties.
      We own the Internet domain name www.cirracor.com .
      Under
      current domain name registration practices, no one else can obtain an identical
      domain name, but someone might obtain a similar name, or the identical name
      with
      a different suffix, such as “.org”, or with a country designation. The
      regulation of domain names in the United States and in foreign countries is
      subject to change, and we could be unable to prevent third parties from
      acquiring domain names that infringe or otherwise decrease the value of our
      domain names.





**Government
      Regulation.**  Internet
      access and online services are not subject to direct regulation in the United
      States. Changes in the laws and regulations relating to the telecommunications
      and media industry, however, could impact our business. For example, the Federal
      Communications Commission could begin to regulate the Internet and online
      services industry, which could result in increased costs for us. The laws and
      regulations applicable to the Internet and to our services are evolving and
      unclear and could damage our business. There are currently few laws or
      regulations directly applicable to access to, or commerce on, the Internet.
      Due
      to the increasing popularity and use of the Internet, it is possible that laws
      and regulations may be adopted, covering issues such as user privacy,
      defamation, pricing, taxation, content regulation, quality of products and
      services, and intellectual property ownership and infringement. Such legislation
      could expose us to substantial liability as well as dampen the growth in use
      of
      the Internet, decrease the acceptance of the Internet as a communications and
      commercial medium, or require us to incur significant expenses in complying
      with
      any new regulations. The European Union has recently adopted privacy and
      copyright directives that may impose additional burdens and costs on
      international operations.





**Our
      Research and Development.** We are
      not currently conducting any research and development activities. We have not
      made any expenditure for research and development since our inception. Our
      website has been developed by our management. We do not anticipate conducting
      such activities in the near future.





**Employees.** As of January
      11, 2006 ,
      we have
      one full time employee. We believe that relations with our employee are good.
      We
      are not a party to any collective bargaining agreements. We anticipate entering
      into employment contracts with Reed Fisher if we generate more significant
      revenues. Although we do not know the terms of those proposed agreements, we
      hope to enter into employment agreements with Mr. Fisher with a term of at
      least
      one year with compensation contingent on us becoming profitable. We have not
      yet
      entered into any such employment contracts with this individual.





**Facilities.** Our
      executive, administrative and operating offices are located at 3375 Toopal
      Drive, Suite 101, Oceanside, California, 92054. Our president and director,
      Reed
      Fisher, is providing us with office space that is valued at a monthly rental
      rate of $500.





**Item
      2. Properties.**





**Description
      of Property.** As
      of the
      date specified in the following table, we held the following property:





**Property**
            **September
                30, 2004**
            **September
                30, 2005**Cash
            $
                40,360
            $
                0Equipment,
                net
            $
                3,680
            $
                2,912





**Our
      Facilities.** Our
      executive, administrative and operating office is located at 3375 Toopal Drive,
      Suite 101, Oceanside, California, 92054 and is provided to us, at no charge,
      by
      Reed Fisher, our officer and director. We believe that our facilities are
      adequate for our needs and that additional suitable space will be available
      on
      acceptable terms as required. We do not own any real estate. We do not have
      a
      written lease or sublease agreement and Mr. Fisher does not expect to be paid
      or
      reimbursed for providing office facilities. Our financial statements reflect
      as
      occupancy costs the fair market value of that space, which is approximately
      $500
      per month. The office space includes the following: use of the phone, mailing
      address and computer facilities. That amount has been included in the financial
      statements as an additional capital contribution by Mr. Fisher.




4





**Item
      3. Legal Proceedings.**





There
      are
      no legal actions pending against us nor are any legal actions contemplated
      by us
      at this time.








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





Not
      applicable.





**PART
      II**





**Item
      5. Market Price for Common Equity and Related Stockholder
      Matters.**





**Reports
      to Security Holders.** We
      are a
      reporting company with the Securities and Exchange Commission, or SEC. The
      public may read and copy any materials filed with the SEC at the SEC’s Public
      Reference Room at 450 Fifth Street N.W., Washington, D.C. 20549. The public
      may
      also obtain information on the operation of the Public Reference Room by calling
      the SEC at 1-800-SEC-0330. The SEC maintains an Internet site that contains
      reports, proxy and information statements, and other information regarding
      issuers that file electronically with the SEC. The address of that site is
      http://www.sec.gov.





**Prices
      of Common Stock.**  We
      participate in the OTC Bulletin Board, an electronic quotation
      medium for securities traded outside of the Nasdaq Stock Market, and prices
      for
      our common stock are published on the OTC Bulletin Board under the trading
      symbol "CIRC". This market is extremely limited and the prices quoted are not
      a
      reliable indication of the value of our common stock. As of January 11, 2006,
      our stock has not been traded.





We
      are
      authorized to issue 50,000,000 shares of $.001 par value common stock and
      5,000,000 shares of $.001 par value preferred stock. As of January 20, 2006, 3,520,250 shares
      of
      our common stock were issued and outstanding held by fifty-two record holders
      of
      our common stock.





There
      are
      no outstanding options or warrants to purchase, or securities convertible into,
      shares of our common stock.





There
      are
      651,068 shares that can be sold pursuant to Rule 144 promulgated pursuant to
      the
      Securities Act of 1933. Rule
      144
      provides, among other things, that persons holding restricted securities for
      a
      period of one year may each sell, assuming all of the conditions of Rule 144
      are
      satisfied, in brokerage transactions every three months an amount of restricted
      securities equal to one percent of our outstanding shares of common stock,
      or
      the average weekly reported volume of trading during the four calendar weeks
      preceding the filing of a notice of proposed sale, which ever is more. Rule
      144
      also provides that, after holding such securities for a period of two years,
      a
      nonaffiliate of the company may sell those securities without restriction,
      other
      than the requirement that we are current with respect to our information
      reporting requirements. There are no outstanding options or warrants to
      purchase, or securities convertible into, shares of our common stock.





**Dividends.** There
      have been no cash dividends declared on our common stock. Dividends are declared
      at the sole discretion of our Board of Directors. Each shareholder of our common
      stock is entitled to a pro rata share of cash distributions made to
      shareholders, including dividend payments. The holders of our common stock
      are
      entitled to one vote for each share of record on all matters to be voted on
      by
      shareholders. There is no cumulative voting with respect to the election of
      our
      directors or any other matter. Therefore, the holders of more than 50% of the
      shares voted for the election of those directors can elect all of the directors.
      The holders of our common stock are entitled to receive dividends when, as
      and
      if declared by our Board of Directors from funds legally available therefore.
      Cash dividends are at the sole discretion of our Board of Directors. In the
      event of our liquidation, dissolution or winding up, the holders of common
      stock
      are entitled to share ratably in all assets remaining available for distribution
      to them after payment of our liabilities and after provision has been made
      for
      each class of stock, if any, having any preference in relation to our common
      stock. Holders of shares of our common stock have no conversion, preemptive
      or
      other subscription rights, and there are no redemption provisions applicable
      to
      our common stock.




5





**Equity
      Compensation Plans.** We have
      no securities authorized for issuance under any equity compensation
      plans.





**Penny
      Stock Regulation.** Shares
      of our common stock are subject to rules adopted by the Securities and Exchange
      Commission that regulate broker-dealer practices in connection with transactions
      in “penny stocks”. Penny stocks are generally equity securities with a price of
      less than $5.00 (other than securities registered on certain national securities
      exchanges or quoted on the Nasdaq system, provided that current price and volume
      information with respect to transactions in those securities is provided by
      the
      exchange or system). The penny stock rules require a broker-dealer, prior to
      a
      transaction in a penny stock not otherwise exempt from those rules, deliver
      a
      standardized risk disclosure document prepared by the Securities and Exchange
      Commission, which contains the following:





·
            a
                description of the nature and level of risk in the market for penny
                stocks
                in both public offerings and secondary trading;


·
            a
                description of the broker’s or dealer’s duties to the customer and of the
                rights and remedies available to the customer with respect to violation
                to
                such duties or other requirements of securities’ laws;


·
            a
                brief, clear, narrative description of a dealer market, including
“bid”
                and “ask” prices for penny stocks and the significance of the spread
                between the “bid” and “ask” price;


·
            a
                toll-free telephone number for inquiries on disciplinary actions;


·
            definitions
                of significant terms in the disclosure document or in the conduct
                of
                trading in penny stocks; and


·
            such
                other information and is in such form (including language, type,
                size and
                format), as the Securities and Exchange Commission shall require
                by rule
                or regulation.





Prior
      to
      effecting any transaction in penny stock, the broker-dealer also must provide
      the customer the following:





·
            the
                bid and offer quotations for the penny stock;


·
            the
                compensation of the broker-dealer and its salesperson in the transaction;


·
            the
                number of shares to which such bid and ask prices apply, or other
                comparable information relating to the depth and liquidity of the
                market
                for such stock; and


·
            monthly
                account statements showing the market value of each penny stock held
                in
                the customer’s account.





In
      addition, the penny stock rules require that prior to a transaction in a penny
      stock not otherwise exempt from those rules, the broker-dealer must make a
      special written determination that the penny stock is a suitable investment
      for
      the purchaser and receive the purchaser’s written acknowledgment of the receipt
      of a risk disclosure statement, a written agreement to transactions involving
      penny stocks, and a signed and dated copy of a written suitably statement.
      These
      disclosure requirements may have the effect of reducing the trading activity
      in
      the secondary market for a stock that becomes subject to the penny stock rules.
      Holders of shares of our common stock may have difficulty selling those shares
      because our common stock will probably be subject to the penny stock
      rules.




**Item
      6. Management’s Discussion and Analysis of Financial Condition or 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.**




6





**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, primarily allowance for doubtful accounts
      on receivables, accruals for other costs, and the classification of net
      operating loss and tax credit carry forwards between current and long-term
      assets. These accounting policies are described at relevant sections in this
      discussion and analysis and in the notes to the financial statements included
      in
      our Annual Report on Form 10-KSB for the fiscal year ended September 30,
      2005.





**Management's
      Discussion and Analysis of Financial Condition and Results of Operations**





**Liquidity
      and Capital Resources.** We
      have
      cash of $0, accounts receivable of $1,000 and property and equipment with a
      net
      value of $2,912 as of September 30, 2005. In the opinion of management,
      available funds will not satisfy our working capital requirements for the next
      twelve months. We believe that in order to (a) pay our operating expenses,
      (b)
      begin marketing our services sufficiently to gain additional clients and (c)
      expand our operations, we will need additional funds beyond our offering
      conducted during the last half of 2003. As of September 30, 2005, our total
      liabilities were $28,469, which included a bank overdraft of $226, accounts
      payable and accrued expenses of $9,943, deferred revenue of $14,000 and advances
      from an officer totaling $4,300. In October 2005 we received a $25,000 advance
      from a shareholder to cover our operating expenses. We do not have any long
      term
      commitments or contingencies.





Note
      1 to
      our financial statements includes the following language: “The Company has no
      established source of revenue. This matter raises substantial doubt about the
      Company’s ability to continue as a going concern.” If we are not able to pay our
      operating expenses, we may have to liquidate the company and its assets. Our
      officers and directors have expressed their intent to assist in the payment
      of
      our operating expenses as long as they maintain their stock ownership in us.
      However, our officers and directors are under no obligation to pay our expenses.
      We have not formulated a plan of liquidation in the event our officers and
      directors do not pay our expenses.





**For
      the year ended September 30, 2005 as compared to the year ended September 30,
      2004.**





**Results
      of Operations.**





**Revenues.** For
      the
      year ended September 30, 2005, we generated $13,449 in revenue from our
      operations. These revenues were generated from website designing services
      performed for various clients, in addition to the sale of three computer
      systems. Our cost of sales was $10,926, making our gross profit $2,523 for
      the
      year ended September 30, 2005. We anticipate that our source of revenues will
      continue to be from contracts with other clients for website designing services.
      Therefore, we will need to engage other clients who wish to have similar website
      design services performed, because our revenue is based on such service
      contracts. This is in comparison to the year ended September 30, 2004, where
      we
      generated $25,032 in revenues. The decrease in revenues is primarily due to
      $14,000 of revenue we deferred on our jobs in-process at September 30, 2005.
      In
      comparison, our cost of sales for the year ended September 30, 2004 was $32,000,
      which made our gross loss $6,968 for that year.




7





**Operating
      Expenses.** For
      year
      ended September 30, 2005, our general and administrative expenses were $79,747
      making our net loss was $77,444 for the year ended September 30, 2005. This
      is
      in comparison to the year ended September 30, 2004, where we had general and
      administrative expenses of $57,548, making our net loss $64,516. The increase
      in
      our net loss is due to the fact that we incurred higher expenses for
      professional fees during the most recent period.





**Our
      Plan of Operation for the Next Twelve Months.** To
      effectuate our business plan during the next twelve months, we must do the
      following:




·
              generate
                  more significant revenues or raise capital to pay for our monthly
                  costs of
                  operation
 ·
              expand
                  and develop our customer base; and
 ·
              use
                  our website to attract clients and generate
                  revenues.


We
      have
      cash of $0 as of September 30, 2005. We believe we do not have adequate funds
      to
      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. We may need to raise additional capital
      to continue our operations.





In
      the
      opinion of management, 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. We may need to raise additional capital to expand our operations.
      In
      the event that we experience a shortfall in our capital, we intend to pursue
      capital through public or private financing as well as borrowings and other
      sources, such as our officers and directors. 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 majority
      shareholder will contribute funds to pay for our expenses to achieve our
      objectives over the next twelve months. Our belief that our majority shareholder
      will pay our expenses is based on the fact that he owns 2,500,000 shares of
      our
      common stock, which equals approximately 70% of our outstanding common stock.
      We
      believe that our majority shareholder will continue to pay our expenses as
      long
      as he maintains his ownership of our common stock. Therefore, we have not
      contemplated any plan of liquidation in the event that we do not generate
      revenues.





We
      are
      not currently conducting any research and development activities since the
      completion of our website. We do not anticipate conducting such activities
      in
      the near future. 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. We will be required to purchase or lease a server
      in
      order to provide web hosting services.





**Over-the-Counter
      Bulletin Board.** We were
      recently approved for quotation on the Over-the-Counter Bulletin Board. We
      hope
      this will allow us to have access to capital which we will be able to use to
      continue and expand our operations. As we experience shortfalls in our capital,
      we intend to pursue capital through public or private financing as well as
      borrowings and other sources, such as our officers and directors. We cannot
      guaranty that additional funding will be available on favorable terms, if at
      all. If adequate funds are not available, we believe that our officers and
      directors will contribute funds to pay for our expenses to achieve our
      objectives over the next twelve months, although we cannot guaranty they will
      contribute any funds to pay our expenses.





**Off-balance
      sheet arrangements.** There
      are no off balance sheet arrangements that have or are reasonably likely to
      have
      a current or future effect on our financial condition, changes in financial
      condition, revenues or expenses, results of operations, liquidity, capital
      expenditures or capital resources that are material to investors.





**Item
      7. Financial Statements**





The
      financial statements required by Item 7 are presented in the following
      order:


8


**REPORT
        OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**
 
 Board
        of
        Directors
 Cirracor,
        Inc. (formerly known as Full Circle Promotions, Inc.)
 Oceanside,
        California
  We
        have
        audited the accompanying balance sheet of Cirracor, Inc. (formerly known
        as Full
        Circle Promotions, Inc.) (a Nevada corporation in the development stage)
        as of
        September 30, 2005 and the related statements of operations, stockholders'
        equity and cash flows for the years ended September 30, 2005 and 2004 and
        for
        the period from October 12, 2001 (inception) to September 30, 2005. These
        financial statements are the responsibility of the Company's management.
        Our
        responsibility is to express an opinion on these financial statements based
        onour audit.
 
 We
        conducted our audit in accordance with the standards of the Public Company
        Accounting Oversight Board (United States). Those standards require that
        we plan
        and perform the audit 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 audit provides 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 Cirracor, Inc. (formerly known
        as
        Full Circle Promotions, Inc.) as of September 30, 2005, and the results of
        its
        operations and cash flows for the years ended September 30, 2005, and 2004
        and
        for the period from October 12, 2001 (inception) to September 30, 2005, 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 1 to the accompanying
        financial statements, the Company has no established source of revenue, which
        raises substantial doubt about its ability to continue as a going concern.
        Management's plan in regard to these matters is also discussed in Note 1.
        These
        financial statements do not include any adjustments that might result from
        the
        outcome of this uncertainty.
 
 
 /s/ Stonefield
                Josephson, Inc.Santa
                  Monica, California
                January
                  12, 2006






9






**CIRRACOR,
                INC. (FORMERLY KNOWN AS FULL CIRCLE PROMOTIONS,
                INC.)****(A
                DEVELOPMENT STAGE COMPANY)****BALANCE
                SHEET - SEPTEMBER 30, 2005****ASSETS****Current
                assets:**Cash
            
            $
            0Accounts
                receivable
            
            $
            1,000**Property
                and equipment,**net ofaccumulated
                depreciation
            
            
            2,912$
            3,912**LIABILITIES
                AND STOCKHOLDERS' DEFICIT****Current
                liabilities:**Accounts
                payable and accrued expenses
            
            $
            10,169Deferred
                revenue
            
            
            14,000Advances
                from officer
            
            
            4,300Total
                current liabilities
            
            
            28,469**Stockholders'
                deficit:**Preferred
                stock, $0.001 par value; 50,000,000 sharesauthorized;
                no shares issued or outstanding
            
            
            -Common
                stock, $0.001 par value; 500,000,000 sharesauthorized;
                3,520,250 issued and outstanding
            
            
            3,521Additional
                paid-in capital
            
            
            154,342Deficit
                accumulated during development stage
            
            
            (182,420
            )Total
                stockholders' deficit
            
            
            (24,557
            )$
            3,912





**The
      accompanying notes form an integral part of these financial
      statements**





10


**CIRRACOR,
                  INC. (FORMERLY KNOWN AS FULL CIRCLE PROMOTIONS,
                  INC.)****(A
                  DEVELOPMENT STAGE COMPANY)****STATEMENTS
                  OF OPERATIONS**For
                  the periodfrom
                  October 12,For
                    the year ended
              
              2001
                  (inception)toSeptember
                    30,
              September
                  30,2005
              
              
              2004
              
              
              2005**Net
                  revenue**
              $
              13,449
              
              $
              25,032
              
              $
              80,136**Cost
                  of revenue**
              
              10,926
              
              
              32,000
              
              
              65,227**Gross
                  profit (loss)**
              
              2,523
              
              
              (6,968
              )
              
              14,909**General
                  and administrative expenses**
              
              79,747
              
              
              57,548
              
              
              197,109**Loss
                  from operations**
              
              (77,224
              )
              
              (64,516
              )
              
              (182,200
              )**Interest
                  expense**
              
              220
              
              
              -
              
              
              220**Loss
                  before provision for income taxes**
              
              (77,444
              )
              
              (64,516
              )
              
              (182,420
              )**Provision
                  for income taxes**
              
              -
              
              
              -
              
              
              -**Net
                  loss**
              $
              (77,444
              )
              $
              (64,516
              )
              $
              (182,420
              )**Net
                  loss per common share -****basic
                  and dilutive:**Net
                  loss per common share
              $
              (0.02
              )
              $
              (0.02
              )
              $
              (0.05
              )Weighted
                  average common sharesoutstanding
                  - basic and dilutive
              
              3,520,250
              
              
              3,482,627
              
              
              3,322,190
  The
        accompanying notes form an integral part
        of these financial statements
  11






**CIRRACOR,
                INC. (FORMERLY KNOWN AS FULL CIRCLE PROMOTIONS,
                INC.)****(A
                DEVELOPMENT STAGE COMPANY)****STATEMENT
                OF STOCKHOLDERS' EQUITY (DEFICIT)**Deficitaccumulated
            
            TotalAdditional
            
            during
            
            stockholders'Common
                stock
            
            paid-in
            
            development
            
            equityShares
            
            Amount
            
            capital
            
            stage
            
            (deficit)Balance
                at October 12, 2001,date
                of incorporation
            
            
            -
            
            $
            -
            
            $
            -
            
            $
            -
            
            $
            -Issuance
                of Founder Shares forservices
                at $0.001 per share (October 2001)
            
            
            2,520,000
            
            
            2,520
            
            
            -
            
            
            -
            
            
            2,520Issuance
                of common stock for cashat
                $0.02 per share (January 2002)
            
            
            693,750
            
            
            694
            
            
            13,181
            
            
            -
            
            
            13,875Additional
                paid-in capital in exchange for office expenses
            
            
            -
            
            
            -
            
            
            5,500
            
            
            -
            
            
            5,500Net
                loss from inception to September 30, 2002
            
            
            -
            
            
            -
            
            
            -
            
            
            (29,543
            )
            
            (29,543
            )Balance
                at September 30, 2002
            
            
            3,213,750
            
            
            3,214
            
            
            18,681
            
            
            (29,543
            )
            
            (7,648
            )Additional
                paid-in capital in exchange for office expenses
            
            
            -
            
            
            -
            
            
            6,000
            
            
            -
            
            
            6,000Additional
                paid-in capital in exchange for services from officers
            
            
            -
            
            
            -
            
            
            22,301
            
            
            -
            
            
            22,301Issuance
                of common stock for cashat
                $0.20 per share (August 2003)
            
            
            36,500
            
            
            37
            
            
            7,263
            
            
            -
            
            
            7,300Net
                loss for the year ended September 30, 2003
            
            
            -
            
            
            -
            
            
            -
            
            
            (10,917
            )
            
            (10,917
            )Balance
                at September 30, 2003
            
            
            3,250,250
            
            
            3,251
            
            
            54,245
            
            
            (40,460
            )
            
            17,036Additional
                paid-in capital in exchange for office expenses
            
            
            -
            
            
            -
            
            
            6,000
            
            
            -
            
            
            6,000Additional
                paid-in capital in exchange for services from officers
            
            
            -
            
            
            -
            
            
            27,500
            
            
            -
            
            
            27,500Issuance
                of common stock for cashat
                $0.20 per share (December 2003)
            
            
            270,000
            
            
            270
            
            
            53,730
            
            
            -
            
            
            54,000Net
                loss for the year ended September 30, 2004
            
            
            -
            
            
            -
            
            
            -
            
            
            (64,516
            )
            
            (64,516
            )Balance
                at September 30, 2004
            
            
            3,520,250
            
            
            3,521
            
            
            141,475
            
            
            (104,976
            )
            
            40,020Additional
                paid-in capital in exchange for office expenses
            
            
            -
            
            
            -
            
            
            6,000
            
            
            -
            
            
            6,000Additional
                paid-in capital in exchange for services from officers
            
            
            -
            
            
            -
            
            
            6,867
            
            
            -
            
            
            6,867Net
                loss for the year ended September 30, 2005
            
            
            -
            
            
            -
            
            
            
            
            
            (77,444
            )
            
            (77,444
            )Balance
                at September 30, 2005
            
            
            3,520,250
            
            $
            3,521
            
            $
            154,342
            
            $
            (182,420
            )
            $
            (24,557
            )




The
      accompanying notes form an integral part
      of these financial statements




12


**CIRRACOR,
                INC. (FORMERLY KNOWN AS FULL CIRCLE PROMOTIONS,
                INC.)****(A
                DEVELOPMENT STAGE COMPANY)****STATEMENTS
                OF CASH FLOWS**For
                the periodfrom
                October 12,For
                the year ended
              September
                30,
            
            2001
                (inception)to
              September
                30,2005
            
            2004
            
            2005**Cash
                flows provided by (used for) operating
                activities:**Net
                loss
            
            $
            (77,444
            )
            $
            (64,516
            )
            $
            (182,420
            )**Adjustments
                to reconcile net loss to net cash used for****operating
                activities -**Depreciation
            
            
            776
            
            
            194
            
            
            970Non-cash
                issuance of common stock for services
            
            
            -
            
            
            -
            
            
            2,520Non-cash
                additional paid-in capital in exchange foroffice
                expenses
            
            
            6,000
            
            
            6,000
            
            
            23,500Non-cash
                additional paid-in capital in exchange forfor
                services from officers
            
            
            6,867
            
            
            27,500
            
            
            56,668**(Increase)
                decrease in assets -**Accounts
                receivable
            
            
            (1,000
            )
            
            2,900
            
            
            (1,000
            )**Increase
                (decrease) in liabilities -**Accounts
                payable and accrued expenses
            
            
            6,141
            
            
            (5,150
            )
            
            10,169Deferred
                revenue
            
            
            14,000
            
            
            -
            
            
            14,000Net
                cash used for operating activities
            
            
            (44,660
            )
            
            (33,072
            )
            
            (75,593
            )**Cash
                flows used for investing activities:**Payments
                to acquire property and equipment
            
            
            -
            
            
            (3,882
            )
            
            (3,882
            )**Cash
                flows provided by financing activities:**Proceeds
                from officer advances
            
            
            4,300
            
            
            -
            
            
            4,300Proceeds
                from issuance of common stock
            
            
            -
            
            
            54,000
            
            
            75,175Net
                cash provided by financing activities
            
            
            4,300
            
            
            54,000
            
            
            79,475**Net
                increase (decrease) in cash and cash equivalents**
            
            
            (40,360
            )
            
            17,046
            
            
            -**Cash
                and cash equivalents**,
                beginning of year
            
            
            40,360
            
            
            23,314
            
            
            -**Cash
                and cash equivalents**,
                end of year
            
            $
            -
            
            $
            40,360
            
            $
            -**Supplemental
                disclosure of cash flow information:**Income
                taxes paid
            
            $
            -
            
            $
            -
            
            $
            -Interest
                paid
            
            $
            220
            
            $
            -
            
            $
            -**Supplemental
                disclosure of non-cash financing activities:**In
                October 2001, the Company issued 2,520,000 shares of its common stock
                in
                exchange for services to incorporate the Company. The Founder Shares
                were
                valued at the Company's par value of its common stock totaling $2,520,
                which represented its fair market value on the date of
                issuance.In
                December 2003, the Company issued 270,000 shares at $0.20 per share
                for
                $54,000. However, the Company only received $36,000. Subsequently,
                the
                Company received the remaining $18,000 in January
                2004.




The
      accompanying notes form an integral part
      of these financial statements




13
 **CIRRACOR,
              INC. (FORMERLY KNOWN AS FULL CIRCLE PROMOTIONS,
              INC.)**


**(A
        DEVELOPMENT STAGE COMPANY)**
 
 **NOTES
        TO FINANCIAL STATEMENTS**
 
 **FOR
        THE YEARS ENDED SEPTEMBER 30, 2005 AND 2004 AND THE**
 **PERIOD
        FROM OCTOBER 12, 2001 (INCEPTION) TO SEPTEMBER 30,
        2005**






**(1)
      SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:**





NATURE
      OF
      BUSINESS:





On
      June
      9, 2004, the Company changed its name from Full Circle Promotions, Inc. to
      Cirracor, Inc. (the "Company"). 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
      October 12, 2001, with a September 30 year-end. The Company plans to develop
      an
      organization that specializes in website development services for companies
      such
      as smaller firms, startups and vocational schools. Under SFAS No. 7, the factors
      that must be achieved before the Company no longer reports as a development
      stage company are either a) planned principal operations have commenced or
      b)
      significant revenues have been produced. As of September 30, 2005, the Company
      has produced revenues of $80,136 but will continue to report as a development
      stage company until significant revenues are produced.





BASIS
      OF
      PRESENTATION:





The
      accompanying financial statements have been prepared based on the Company will
      be on a going concern basis. However,
      the Company has no established source of revenue and, without realization of
      additional capital, it would be unlikely for the Company to continue as a going
      concern. This matter raises substantial doubt about the Company's ability to
      continue as a going concern.





Management
      recognizes that the Company must generate additional resources to enable it
      to
      continue operations. Management intends to continue to raise additional
      financing through debt financing and equity financing or other means and
      interests 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,
      there can be no assurance, assuming the Company successfully raises additional
      equity, 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.




14


**CIRRACOR,
        INC. (FORMERLY KNOWN AS FULL CIRCLE PROMOTIONS, INC.)**
 **(A
        DEVELOPMENT STAGE COMPANY)**
 
 **NOTES
        TO FINANCIAL STATEMENTS**
 
 **FOR
        THE YEARS ENDED SEPTEMBER 30, 2005 AND 2004 AND THE**
 **PERIOD
        FROM OCTOBER 12, 2001 (INCEPTION) TO SEPTEMBER 30, 2005**


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




The
      Company maintains its cash in bank deposit accounts, which, at times, may exceed
      federally insured limits. The Company has not experienced any losses in such
      accounts.





PROPERTY
      AND EQUIPMENT:





Property
      and equipment are stated at cost. Depreciation and amortization are being
      provided by use of various methods over the estimated useful lives of the
      assets. Expenditures for maintenance and repairs are charged to earnings as
      incurred; additions, renewals and betterments are capitalized. 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.





REVENUE
      RECOGNITION:





The
      Company provides customers with website development services. The Company
      recognizes revenues for these services in accordance with Statement of Position
      ("SOP") 97-2 "Software Revenue Recognition," as amended by SOP 98-4 and SOP
      98-9, where revenues from multiple software arrangements will be allocated
      to
      each element of the arrangement based on the relative fair values using specific
      objective evidence as defined in the SOPs. If no such objective evidence exists,
      revenues from the contracts will not be recognized until the entire contract
      is
      completed and accepted by the customer. Once the amount of the revenue for
      each
      element is determined, the Company recognizes revenue as each element is
      completed and accepted by the customer.




For
      contracts that require significant production, modification or customization
      of
      software, the Company applies percentage of completion contract accounting
      in
      conformity with ARB No. 45 and SOP 81-1. The Company recognizes revenues only
      when no further contingencies or material performance obligations are warranted,
      and thereby would have earned the right to receive and retain payments for
      services performed and billed.





COMPREHENSIVE
      INCOME:





For
      the
      years ended September 30, 2005 and 2004, and for the period from October 12,
      2001 (inception) to September 30, 2005, comprehensive income consists only
      of
      net income and, therefore, a Statement of Other Comprehensive Income has not
      been included in the financial statements.




15




**CIRRACOR,
        INC. (FORMERLY KNOWN AS FULL CIRCLE PROMOTIONS, INC.)**
 **(A
        DEVELOPMENT STAGE COMPANY)**
 
 **NOTES
        TO FINANCIAL STATEMENTS**
 
 **FOR
        THE YEARS ENDED SEPTEMBER 30, 2005 AND 2004 AND THE**
 **PERIOD
        FROM OCTOBER 12, 2001 (INCEPTION) TO SEPTEMBER 30,
        2005**


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 September 30, 2005, 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:





The
      estimated fair values of accounts receivable, bank overdraft, accounts payable
      and accrued expenses, none of which are held for trading purposes, approximate
      their carrying value because of the short term maturity of these
      instruments.




16




**CIRRACOR,
        INC. (FORMERLY KNOWN AS FULL CIRCLE PROMOTIONS, INC.)**
 **(A
        DEVELOPMENT STAGE COMPANY)**
 
 **NOTES
        TO FINANCIAL STATEMENTS**
 
 **FOR
        THE YEARS ENDED SEPTEMBER 30, 2005 AND 2004 AND THE**
 **PERIOD
        FROM OCTOBER 12, 2001 (INCEPTION) TO SEPTEMBER 30,
        2005**





ADVERTISING
      COSTS:





Advertising
      costs are expensed as incurred. There were no advertising expenses for the
      years
      ended September 30, 2005 and 2004, or for the period from inception on October
      12, 2001 to September 30, 2005.





SEGMENT
      REPORTING:





Based
      on
      the Company's integration and management strategies, the Company operated in
      a
      single business segment. For the years ended September 30, 2005 and 2004, and
      for the period from October 12, 2001 (inception) to September 30, 2005, all
      revenues have been derived from domestic operations.





INTERNAL
      WEBSITE DEVELOPMENT COSTS:





Per
      EITF
      00-2, "Accounting for Web Site Development Costs," costs incurred during the
      planning and operating stages should be expensed as incurred. However, costs
      incurred in the website application and infrastructure development stage are
      capitalized and expensed over the period of benefit.





RECENT
      ACCOUNTING PRONOUNCEMENTS:





SFAS
      No. 151 - In
      November 2004, the FASB issued SFAS No. 151 "Inventory Costs, an amendment
      of
      ARB No. 43, Chapter 4. The amendments made by Statement 151 clarify that
      abnormal amounts of idle facility expense, freight, handling costs, and wasted
      materials (spoilage) should be recognized as current-period charges and require
      the allocation of fixed production overheads to inventory based on the normal
      capacity of the production facilities. The guidance is effective for inventory
      costs incurred during fiscal years beginning after June 15, 2005. Earlier
      application is permitted for inventory costs incurred during fiscal years
      beginning after November 23, 2004. The Company has evaluated the impact of
      the
      adoption of SFAS 151, and does not believe the impact will be significant to
      the
      Company's overall results of operations or financial position.





SFAS
      No. 152 - In
      December 2004, the FASB issued SFAS No.152, "Accounting for Real Estate
      Time-Sharing Transactions - an amendment of FASB Statements No. 66 and 67."
      This
      Statement amends FASB Statement No. 66, Accounting for Sales of Real Estate,
      to
      reference the financial accounting and reporting guidance for real estate
      time-sharing transactions that is provided in AICPA Statement of Position (SOP)
      04-2, Accounting for Real Estate Time-Sharing Transactions. This Statement
      also
      amends FASB Statement No. 67, Accounting for Costs and Initial Rental Operations
      of Real Estate Projects, to state that the guidance for (a) incidental
      operations and (b) costs incurred to sell real estate projects does not apply
      to
      real estate time-sharing transactions. The accounting for those operations
      and
      costs is subject to the guidance in SOP 04-2. This Statement
      is effective for financial statements for fiscal years beginning after June
      15,
      2005, with earlier application encouraged. The Company has evaluated the impact
      of the adoption of SFAS 152, and does not believe the impact will be significant
      to the Company's overall results of operations or financial
      position.




17


**CIRRACOR,
        INC. (FORMERLY KNOWN AS FULL CIRCLE PROMOTIONS, INC.)**
 **(A
        DEVELOPMENT STAGE COMPANY)**
 
 **NOTES
        TO FINANCIAL STATEMENTS**
 
 **FOR
        THE YEARS ENDED SEPTEMBER 30, 2005 AND 2004 AND THE**
 **PERIOD
        FROM OCTOBER 12, 2001 (INCEPTION) TO SEPTEMBER 30,
        2005**




SFAS
      No. 153 - In
      December 2004, the FASB issued SFAS No.153, "Exchanges of Nonmonetary Assets,
      an
      amendment of APB Opinion No. 29, Accounting for Nonmonetary Transactions."
      The
      amendments made by Statement 153 are based on the principle that exchanges
      of
      nonmonetary assets should be measured based on the fair value of the assets
      exchanged. Further, the amendments eliminate the narrow exception for
      nonmonetary exchanges of similar productive assets and replace it with a broader
      exception for exchanges of nonmonetary assets that do not have commercial
      substance. Previously, Opinion 29 required that the accounting for an exchange
      of a productive asset for a similar productive asset or an equivalent interest
      in the same or similar productive asset should be based on the recorded amount
      of the asset relinquished. Opinion 29 provided an exception to its basic
      measurement principle (fair value) for exchanges of similar productive assets.
      The Board believes that exception required that some nonmonetary exchanges,
      although commercially substantive, be recorded on a carryover basis. By focusing
      the exception on exchanges that lack commercial substance, the Board believes
      this Statement produces financial reporting that more faithfully represents
      the
      economics of the transactions. The Statement is effective for nonmonetary asset
      exchanges occurring in fiscal periods beginning after June 15, 2005. Earlier
      application is permitted for nonmonetary asset exchanges occurring in fiscal
      periods beginning after the date of issuance. The provisions of this Statement
      shall be applied prospectively. The Company has evaluated the impact of the
      adoption of SFAS 152, and does not believe the impact will be significant to
      the
      Company's overall results of operations or financial position.





SFAS
      123(R) - In
      December 2004, the FASB issued SFAS No.123 (revised 2004), "Share-Based
      Payment". Statement 123(R) will provide investors and other users of financial
      statements with more complete and neutral financial information by requiring
      that the compensation cost relating to share-based payment transactions be
      recognized in financial statements. That cost will be measured based on the
      fair
      value of the equity or liability instruments issued. Statement 123(R) covers
      a
      wide range of share-based compensation arrangements including share options,
      restricted share plans, performance-based awards, share appreciation rights,
      and
      employee share purchase plans. Statement 123(R) replaces FASB Statement No.
      123,
      Accounting for Stock-Based Compensation, and supersedes APB Opinion No. 25,
      Accounting for Stock Issued to Employees. Statement 123, as originally issued
      in
      1995, established as preferable a fair-value-based method of accounting for
      share-based payment transactions with employees. However, that Statement
      permitted entities the option of continuing to apply the guidance in Opinion
      25,
      as long as the footnotes to financial statements disclosed what net income
      would
      have been had the preferable fair-value-based method been used. Public entities
      filing as small business issuers were required to apply Statement 123(R) as
      of
      the first interim or annual reporting period that begins after December 15,
      2005. The Company adopted this statement on January 1, 2006, and does not
      believe the impact will be significant to the Company's overall results of
      operations or financial position.




18


**CIRRACOR,
        INC. (FORMERLY KNOWN AS FULL CIRCLE PROMOTIONS, INC.)**
 **(A
        DEVELOPMENT STAGE COMPANY)**
 
 **NOTES
        TO FINANCIAL STATEMENTS**
 
 **FOR
        THE YEARS ENDED SEPTEMBER 30, 2005 AND 2004 AND THE**
 **PERIOD
        FROM OCTOBER 12, 2001 (INCEPTION) TO SEPTEMBER 30,
        2005**





FASB
      Interpretation No. 47 - In
      March 2005, the FASB issued FASB Interpretation No. 47, *Accounting
      for Conditional Asset Retirement Obligations* (FIN
      47). This Interpretation clarifies that the term *conditional asset retirement obligation* as used
      in FASB Statement No. 143, *Accounting for Asset Retirement Obligations,* refers
      to a legal obligation to perform an asset retirement activity in which the
      timing and (or) method of settlement are conditional on a future event that
      may
      or may not be within the control of the entity. The obligation to perform the
      asset retirement activity is unconditional even though uncertainty exists about
      the timing and (or) method of settlement. Thus, the timing and (or) method
      of
      settlement may be conditional on a future event. Accordingly, an entity is
      required to recognize a liability for the fair value of a conditional asset
      retirement obligation if the fair value of the liability can be reasonably
      estimated. The fair value of a liability for the conditional asset retirement
      obligation should be recognized when incurred—generally upon acquisition,
      construction, or development and (or) through the normal operation of the asset.
      Uncertainty about the timing and (or) method of settlement of a conditional
      asset retirement obligation should be factored into the measurement of the
      liability when sufficient information exists. Statement 143 acknowledges that
      in
      some cases, sufficient information may not be available to reasonably estimate
      the fair value of an asset retirement obligation. This Interpretation also
      clarifies when an entity would have sufficient information to reasonably
      estimate the fair value of an asset retirement obligation.  FIN 47 is
      effective no later than the end of fiscal years ending after December 15, 2005.
      Retrospective application for interim financial information is permitted but
      is
      not required. The Company has evaluated the impact of the adoption of FIN 47,
      and does not believe the impact will be significant to the Company's overall
      results of operations or financial position.





SFAS
      No. 154 - In May
      2005, the FASB issued SFAS No. 154, *Accounting
      Changes and Error Corrections* .
      This
      Statement replaces APB Opinion No. 20, *Accounting
      Changes,* and SFAS
      No. 3, *Reporting
      Accounting Changes in Interim Financial Statements,* and
      changes the requirements for the accounting for and reporting of a change in
      accounting principle. Opinion 20 previously required that most voluntary changes
      in accounting principle be recognized by including in net income of the period
      of the change the cumulative effect of changing to the new accounting principle.
      This Statement requires retrospective application to prior periods’ financial
      statements of changes in accounting principle, unless it is impracticable to
      determine either the period-specific effects or the cumulative effect of the
      change. The provisions in SFAS 154 are effective for accounting changes and
      corrections of errors made in fiscal years beginning after December 15, 2005.
      The Company has evaluated the impact of the adoption of SFAS 154, and does
      not
      believe the impact will be significant to the Company's overall results of
      operations or financial position.




**(2)
      PROPERTY AND EQUIPMENT:**




A
                  summary is as follows:Computer
                  equipment
              $
                  3,882Less
                  accumulated depreciation
              970$
                  2,912


Depreciation
      expense amounted to $776 and $194 for the year ended September 30, 2005 and
      2004
      respectively. Depreciation expense amounted to $970 for the period from October
      12, 2001 (inception) to September 30, 2005.




**(3)
      DEFERRED REVENUES:**


A
        total
        of $14,000 in customer deposits was received for year 09/30/05. This represents
        advances from customers for which services have not yet been performed. Revenue
        on these engagements will be recognized in accordance with SOP
        97.2




19


**CIRRACOR,
        INC. (FORMERLY KNOWN AS FULL CIRCLE PROMOTIONS, INC.)**
 **(A
        DEVELOPMENT STAGE COMPANY)**
 
 **NOTES
        TO FINANCIAL STATEMENTS**
 
 **FOR
        THE YEARS ENDED SEPTEMBER 30, 2005 AND 2004 AND THE**
 **PERIOD
        FROM OCTOBER 12, 2001 (INCEPTION) TO SEPTEMBER 30,
        2005**






**(4)
      STOCKHOLDERS' EQUITY:**





In
      October 2001, the Company issued 2,520,000 shares of its common stock in
      exchange for services performed to incorporate the Company. The founder shares
      were valued at par of common stock totaling $2,520, which represents the fair
      market value on the date of issuance.





In
      January 2002, the Company performed a private placement and issued 693,750
      shares of common stock at $0.02 per share for an aggregate total of
      $13,875.





In
      August
      2003, the Company issued 36,500 shares of its common stock at $0.20 per share
      for $7,300.





In
      December 2003, the Company issued 270,000 shares of its common stock at $0.20
      per share for $54,000.




**(5)
      COMMITMENTS AND CONTINGENCIES:**





The
      Company uses the services of one provider for Internet access and hosting
      services, which they plan to resell under their name. The Company has a
      month-to-month contract for internet access, provided by DirectNIC. This cost
      is
      $15 per month. If the Company's Internet service is interrupted, the ability
      to
      offer services and thereby generate revenues might be harmed.





The
      Company's provider may experience disruptions of service or have limited
      capacity, which could disrupt their services. In the event of an extended
      disruption, the Company might need to replace or supplement these services.
      Because the Company relies on a third-party Internet service provider for their
      backbone connections to the Internet, they could face limitations on their
      ability to serve their subscribers.




**(6)
      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.




20


**CIRRACOR,
        INC. (FORMERLY KNOWN AS FULL CIRCLE PROMOTIONS, INC.)**
 **(A
        DEVELOPMENT STAGE COMPANY)**
 
 **NOTES
        TO FINANCIAL STATEMENTS**
 
 **FOR
        THE YEARS ENDED SEPTEMBER 30, 2005 AND 2004 AND THE**
 **PERIOD
        FROM OCTOBER 12, 2001 (INCEPTION) TO SEPTEMBER 30,
        2005**





As
      of
      September 30, 2005, the Company had a net federal operating loss carryforward
      of
      $182,420, of which can be used to off set future federal income tax and the
      net
      federal operating loss carry forward expires in 2025. During the year ended
      September 30, 2005, the valuation allowance increased by $26,331. 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 is as follows:Net
                      operating loss carryforward
                  $
                  182,420Effective
                      tax rate
                  
                  34
                  %Deferred
                      tax asset
                  
                  62,023Valuation
                      allowance
                  
                  (62,023
                  )Net
                      deferred tax asset
                  $
                  -





**(7)
      RELATED-PARTY TRANSACTIONS:**





An
      officer of the Company provided office space to the Company at $500 per month
      on
      a month-to-month basis, which was recorded as a contribution to capital. Total
      office expense amounted to $6,000, $6,000 and $23,500 for the years ended
      September 30, 2005 and 2004 and for the period from October 12, 2001 (inception)
      to September 30, 2005, respectively.




The
      Company had revenues of $13,449, $25,032 and $80,136 for the years ended
      September 30, 2005 and 2004 and for the period from October 12, 2001 (inception)
      to September 30, 2005, respectively. Of these revenues approximately $9,400
      were
      for services performed by an officer of the company and $4,000 were for
      sale of computer equipment.. The related cost of sales of $6,867, $32,000 and
      $61,168 was estimated using a reasonable labor cost for services performed,
      by
      an officer of the Company which was credited to additional paid-in
      capital




**(8)
        SUBSEQUENT EVENTS:**
 
 In
        October, 2005, a major stockholder loaned Company $25,000 for purposes of
        providing the company working capital, and for general business expenditures.
        The loan is due on demand and non-interest bearing.


21





**Item
      8. Changes in and Disagreements with Accountants.**





There
      have been no changes in or disagreements with our accountants since our
      formation required to be disclosed pursuant to Item 304 of Regulation
      S-B.





**Item
      8A. 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 within 90 days
      of
      the filing date of this report, our chief executive officer and the principal
      financial officer concluded that our disclosure controls and procedures were
      adequate.





(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.





**Item
      8B. Other Information**





No
      information is required to be disclosed in reports on Form 8-K which was not
      previously reported, except for the following:





**PART
      III**





**Item
      9. Directors, Executive Officers, Promoters and Control
      Persons.**





**Executive
      Officers and Directors.** As of
      September 30, 2005, our directors and principal executive officers are as
      specified on the following table:




**Name**
            **Age**
            **Position**Reed
                Fisher
            60
            President,
                and a Director*Sean
                Connelly
            39
            Secretary
                and a Director*Charles
                McBride
            36
            Treasurer,
                Chief Financial Officer and a
                Director


*Mr.
      Connelly resigned as secretary and as a director in October 2005; Mr. Fisher
      was
      appointed as secretary at that time.





**Reed
      Fisher.** Mr.
      Fisher has been our president and a director since April 2004, and was appointed
      as our secretary on October 10, 2005. Mr. Fisher has extensive experience in
      website design and development. He has been a web solutions consultant for
      Peregrine Systems, from 2000 to the present. Peregrine Systems is a company
      that
      provides computer network services, software design and development and business
      infrastructure consulting. He also was a sales engineer for Percussion Systems,
      a software company, from 1998 to 2000. There is no relationship between
      Peregrine Systems and us, or between Percussion Systems and us. Prior to 1998,
      Mr. Fisher was a technical director with Foote Cone Belding in 1997, and a
      webmaster for NQL, Inc. Administration, and E-Procurement. Mr. Fisher has an
      Associate of Arts degree in Liberal Arts from Cypress College. Mr. Fisher is
      not
      an officer or director of any other reporting company.





**Sean
      Connelly.** Mr.
      Connelly was our secretary and a director from our inception in October 2001
      until October 10, 2005 when he resigned both positions. Mr. Connelly served
      as
      our president from our inception until April 2004. Mr. Connelly has extensive
      experience in website design and development. He has been a web solutions
      consultant for Peregrine Systems, from 2000 to the present. Peregrine Systems
      is
      a company that provides computer network services, software design and
      development and business infrastructure consulting. He also was a sales engineer
      for Percussion Systems, a software company, from 1998 to 2000. There is no
      relationship between Peregrine Systems and us, or between Percussion Systems
      and
      us. Prior to 1998, Mr. Connelly was a technical director with Foote Cone Belding
      in 1997, and a webmaster for NQL, Inc. Administration, and E-Procurement. Mr.
      Connelly has an Associate of Arts degree in Liberal Arts from Cypress College.
      Mr. Connelly is not an officer or director of any other reporting company.
      On
      October 10, 2005, Mr. Connelly resigned as secretary and director.




22





**Charles
      McBride.** Mr.
      McBride was appointed as our treasurer, chief financial
      officer and one of our directors on February 26, 2005. From 2003 to 2005, Mr.
      McBride was undertaking full time studies at California State University at
      Los
      Angeles to complete his Master of Science degree in accountancy with an emphasis
      in financial and public accounting. Mr. Mc Bride received this degree in 2005.
      Mr. McBride is currently self-employed providing accounting services and
      internal control consulting. Prior to pursuing his master’s degree, Mr. McBride
      was a self employed consultant from 2000 to 2003, advising emerging growth
      firms
      in regard to their business plans, marketing strategy and financial statements.
      Prior to that, Mr. McBride was employed in the talent management industry.
      Mr.
      McBride earned his Bachelor of Science Degree in Business Administration, with
      an emphasis in marketing, from the University of Southern California in 1994.
      Mr. McBride is not an officer or director of any other reporting
      company.





There
      are
      no orders, judgments, or decrees of any governmental agency or administrator,
      or
      of any court of competent jurisdiction, revoking or suspending for cause any
      license, permit or other authority to engage in the securities business or
      in
      the sale of a particular security or temporarily or permanently restraining
      any
      of our officers or directors from engaging in or continuing any conduct,
      practice or employment in connection with the purchase or sale of securities,
      or
      convicting such person of any felony or misdemeanor involving a security, or
      any
      aspect of the securities business or of theft or of any felony, nor are any
      of
      the officers or directors of any corporation or entity affiliated with us so
      enjoined.





Our
      directors will serve until the next annual meeting of stockholders. Our
      executive officers are appointed by our Board of Directors and serve at the
      discretion of the Board of Directors.





**Audit
      Committee and Financial Expert.** Because
      our Board of Directors currently consists of only two members and we do not
      have
      the resources to expand our management at this time, we do not have an audit
      committee, nor do we have a financial expert on our Board of Directors as that
      term is defined by Item 401(e)2.





**Section
      16(a) Beneficial Ownership Reporting Compliance** .
      Section
      16(a) of the Securities Act of 1934 requires our directors, executive officers,
      and any persons who own more than 10% of a registered class of our equity
      securities, to file reports of ownership and changes in ownership with the
      Securities and Exchange Commission. SEC regulation requires executive officers,
      directors and greater than 10% stockholders to furnish us with copies of all
      Section 16(a) forms they file. Based solely on our review of the copies of
      such
      forms received by us, or written representations from certain reporting persons,
      we believe that during the fiscal year ended September 30, 2005 our executive
      officers, directors, and greater than 10% stockholders complied with all
      applicable filing requirements.





**Code
      of Ethics.** We
      have
      not adopted a code of ethics that applies to our principal executive officer,
      principal financial officer, principal accounting officer or controller, or
      persons performing similar functions. We are in the process of preparing and
      adopting a code of ethics.





**Item
      10. Executive Compensation**





Any
      compensation received by our officers, directors, and management personnel
      will
      be determined from time to time by our Board of Directors. Our officers,
      directors, and management personnel will be reimbursed for any out-of-pocket
      expenses incurred on our behalf.




23





**Summary
      Compensation Table.** The
      table set forth below summarizes the annual and long-term compensation for
      services in all capacities to us payable to our chief executive officer and
      our
      other executive officers during the year ending September 30, 2005. Our Board
      of
      Directors may adopt an incentive stock option plan for our executive officers
      which would result in additional compensation.




**Annual
                Compensation**
            **Long
                Term Compensation****Name
                and**
              **Principal**
              **Position**
            **Year**
            **Salary**
              **($)**
            **Bonus**
              **($)**
            **Other
                Annual Compensation ($)**
            **Awards**
            **Payouts**
            **All
                Other Compensation****Restricted
                Stock Awards ($)**
            **Securities
                Underlying Options/SARs (#)**
            **LTIP**
              **Payouts
                ($)**Sean
                Connelly -
              former
                secretary
            2004
            None
            None
            None
            None
            None
            None
            None2005
            None
            None
            None
            None
            None
            None
            NoneNeilan
                Vancas -
              former
                treasurer
            2004
            None
            None
            None
            None
            None
            None
            None2005
            None
            None
            None
            None
            None
            None
            NoneReed
                Fisher -
              president,
                secretary
            2004
            30,450
            None
            None
            None
            None
            None
            None2005
            28,700
            None
            None
            None
            None
            None
            NoneCharles
                McBride -
              treasurer
            2004
            None
            None
            None
            None
            None
            None
            None2005
            2,000
            None
            None
            None
            None
            None
            None





**Compensation
      of Directors.** Our
      current directors are also our employees and receive no extra compensation
      for
      their service on our board of directors.




**Compensation
      of Officers.** As
      of
      December 30, 2005, our officers have received no compensation for their services
      provided to us, other than as indicated in the table above.




**Employment
      Contracts.** We
      anticipate that we will enter into an employment agreement with Reed Fisher
      although we do not currently know the terms of that employment
      agreement.


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





The
      following table sets forth certain information regarding the beneficial
      ownership of our common stock as of January 11, 2006, by each person or entity
      known by us to be the beneficial owner of more than 5% of the outstanding shares
      of common stock, each of our directors and named executive officers, and all
      of
      our directors and executive officers as a group. The percentages in the table
      assume that the selling security holders will not sell any of their shares
      which
      are being registered in this registration statement.





**Title
                of**
              **Class**
            
            **Name
                of Beneficial****Owner**
            **Amount
                and Nature of Beneficial**
              **Owner**
            **Percent
                of Class**Common
                Stock
            
            Sean
                Connelly
              3375
                Toopal Drive,Suite
                101
              Oceanside,
                California 92054
            2,500,000
                shares
              Former
                Secretary and Director
            71.0%Common
                Stock
            
            Reed
                Fisher
              3375
                Toopal Drive, Suite 101
              Oceanside,
                California 92054
            No
                shares owned
              President,
                Secretary and Director
            0.0%Common
                Stock
            
            Charles
                McBride
              3375
                Toopal Drive, Suite 101
              Oceanside,
                California 92054
            No
                shares owned
              Treasurer
                and Director
            0.0%CommonStock
            
            All
                directors and named
              executiveofficers
                as a group
            2,500,000
                shares
            71.0%





Beneficial
      ownership is determined in accordance with the rules of the Securities and
      Exchange Commission and generally includes voting or investment power with
      respect to securities. In accordance with Securities and Exchange Commission
      rules, shares of our common stock which may be acquired upon exercise of stock
      options or warrants which are currently exercisable or which become exercisable
      within 60 days of the date of the table are deemed beneficially owned by the
      optionees. Subject to community property laws, where applicable, the persons
      or
      entities named in the table above have sole voting and investment power with
      respect to all shares of our common stock indicated as beneficially owned by
      them.




24





**Changes
      in Control.** Our **** management
      is not aware of any arrangements which may result in “changes in control” as
      that term is defined by the provisions of Item 403(c) of Regulation S-B.





**Item
      12. Certain Relationships and Related Transactions.**





**Related
      party transactions.**





Reed
      Fisher, our officer and director, currently provides office space to us at
      no
      charge. Mr. Fisher does not expect to be paid or reimbursed for providing office
      facilities. Our financial statements reflect as occupancy costs the fair market
      value of that space, which is approximately $500 per month. That amount has
      been
      included in the financial statements as an additional capital contribution
      by
      Mr. Fisher.





With
      regard to any future related party transaction, we plan to fully disclose any
      and all related party transactions, including, but not limited to, the
      following:





·
            disclose
                such transactions in prospectuses where
                required;


·
            disclose
                in any and all filings with the Securities and Exchange Commission,
                where
                required;


·
            obtain
                disinterested directors’ consent; and


·
            obtain
                shareholder consent where required.








**Item
      13. Exhibits**





3.1
            Articles
                of Incorporation*3.2
            Bylaws*31
            Rule
                13a-14(a)/15d-14(a) Certification of Chief Executive Officer and
                Chief
                Financial Officer
                of the Company32
            Section
                906 Certification by Chief Executive Officer and Chief Financial
                Officer*Included
                in the registration statement on Form SB-2 filed on September 26,
                2002.





**Item
      14. Principal Accountant Fees and Services.**





**Audit
      Fees.** The
      aggregate fees billed in each of the fiscal years ended September 30, 2005
      and
      2004 for professional services rendered by the principal accountant for the
      audit of our annual financial statements and review of the financial statements
      included in our Form 10-KSB or services that are normally provided by the
      accountant in connection with statutory and regulatory filings or engagements
      for those fiscal years were $19,201 and $4,000, respectively.





**Audit-related
      Fees.** There
      were no fees billed for services reasonably related to the performance of the
      audit or review of the financial statements outside of those fees disclosed
      above under "Audit Fees" for fiscal years 2005 and 2004.





**Tax
      Fees.** For
      the
      fiscal years ended September 30, 2005 and September 30, 2004, our principal
      accountants did not render any services for tax compliance, tax advice, and
      tax
      planning work.





**All
      Other Fees.** None.





**Pre-Approval
      Policies and Procedures.** Prior
      to
      engaging its accountants to perform a particular service, our board of directors
      obtains an estimate for the service to be performed. All of the services
      described above were approved by the board of directors in accordance with
      its
      procedures.




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**SIGNATURES**








Pursuant
      to the requirements of the Securities Exchange Act of 1934, the Registrant
      has
      duly caused this report to be signed on its behalf by the undersigned in the
      City of Corona, California, on January 11, 2006.




Cirracor,
                Inc.,
              a
                Nevada corporation/s/
              Reed
              FisherReed
              Fisherprincipal
                executive officer
              president, secretary,
                director




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





By:
            /s/ Reed
              Fisher
            
            
            January
              11,
              2006Reed
              FisherIts:
            Principal
                Executive Officer
              President, Director




By:
            /s/ Charles
              McBride
            
            
            January
              11,
              2006Charles
              McBrideIts:
            Chief
                Financial Officer
              Treasurer,
                Director










25