UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C 20549  FORM
10-Q  (Mark One)  [X] QUARTERLY
REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly
period ended March 31, 2008  [
 ] TRANSITION
REPORT UNDER SECTION 13 OR 15(d) OF THE EXCHANGE ACT For the transition
period from ____ to ____  Commission File No.
333-144226  URANIUM PLUS RESOURCE CORPORATION (Exact
name of registrant as specified in its charter)  Nevada 26-0148468 (State
or other jurisdiction (IRS
Employer of
incorporation or organization) Identification
No.)  Suite 107  17624 15th Avenue, Mill Creek,
Washington, 98012 (Address of principal executive offices)  (206) 963-4519 (Registrants telephone number)  BIG BEAR RESOURCES, INC. (Former
name, former address and former fiscal year, if changed since last report)  Indicate by check
mark whether the issuer (1) filed all reports required to be filed by Section 13
or 15(d) of the Exchange Act during the past 12 months (or for such shorter
period that the registrant was required to file such reports), and (2) has been
subject to such filing requirements for the past 90 days.  Yes  [x]
 No  [  ]  Indicate by check
mark whether the registrant is a large accelerated filer, an accelerated filer,
a non-accelerated filer, or a smaller reporting company.  See the
definitions of large accelerated filer, accelerated filer and smaller
reporting company in Rule 12b-2 of the Exchange Act.  Large
accelerated filer [
 ] Accelerated
filer [
 ] Non-accelerated
filer [
 ] Smaller
reporting company [
X ]    Indicate by check
mark whether the registrant is a shell company (as defined in Rule 12b-2 of the
Exchange Act).  Yes [x]  No [  ]  State the number of
shares outstanding of each of the issuers classes of common equity, as of the
latest practicable date: As of
March 31, 2008, there were 1,910,000 shares of the Companys common stock issued
and outstanding.   2    PART I  FINANCIAL INFORMATION  Item 1.
 Financial Statements.  Uranium Plus Resource Corporation (formerly Big Bear Resources, Inc.) (An Exploration Stage Company)  Financial Statements (Unaudited)  For the period from January 23, 2007 (Inception) to March 31, 2008  3     Uranium Plus Resource Corporation (formerly Big Bear Resources, Inc.) (An Exploration Stage Company)  Index to Unaudited Financial Statements  For the period from January 23, 2007 to
March 31, 2008   Page(s)  Balance Sheets as of March 31,
2008 and December 31, 2007 (Unaudited) 5  Statements of Operations for the three month period
ended March 31, 2008; and from January 23,
2007, (Inception) to March 31, 2007; and for the period
from January 23, 2007 (Inception)
to March 31, 2008 (Unaudited) 6  Statements of Cash Flows for the three month period
ended March 31, 2008; and from January 23,
2007, (Inception) to March 31, 2007; and for the period
from January 23, 2007 (Inception)
to March 31, 2008 (Unaudited) 7  Notes to the Financial
Statements (unaudited) 8-9  4    Financial
Information Uranium Plus Resource Corporation (formerly Big Bear Resources,
Inc.) (An Exploration Stage Company) Balance Sheets (Unaudited)   March
31,

December
31,2008

2007ASSETSCurrent assets:Cash and cash equivalents
$
        1,533

$
      1,579Prepaid expenses
1,224

1,224Total current assets
2,757

2,803Property, plant and equipment:Office equipment
1,195

1,243Less: Accumulated
depreciation
(498)

(414)Net property, plant and equipment
697

829Total assets
$
        3,454

$
      3,632LIABILITIES AND STOCKHOLDERS DEFICITCurrent liabilities:Accounts payable
$
        1,304

$
      1,304Accounts payable  related
party
39,000

30,000Total current liabilities
40,304

31,304Total liabilities
40,304

31,104Stockholders DeficitCommon stock, par value $.001,
100,000,000 sharesauthorized,  1,910,000
shares issued and outstanding
1,910

1,910Additional paid in
capital
61,993

61,354Deficit accumulated during the
exploration stage
(101,133)

(91,391)Accumulated other comprehensive
income
380

455Total stockholders deficit
(36,850)

(27,672)Total liabilities and stockholders deficit
$
        3,454

$
      3,632   See accompanying notes to the financial statements.        5


Financial Information Uranium Plus Resource Corporation (formerly Big Bear Resources,
Inc.) (An Exploration Stage Company) Statements of Operations and
Comprehensive Loss (Unaudited)  For the period

For the periodFor the three

from January 23,

from January 23,month period ended

2007 (Inception) to

2007 (Inception) toMarch 31, 2008

March 31, 2007

March 31, 2008Revenues:
$

$
-

$
-Operating expenses:Exploration costs
-

5,000

25,000Selling, general and
administrative
9,640

5,515

75,635Depreciation expense
102

88

498Operating loss before income taxes
(9,742)

(10,603)

(101,133)Income tax expense (benefit)
-

-

-Net loss available to common stockholders
$
           (9,742)

$
      (10,603)

(101,133)Other comprehensive income:Foreign currency translation
adjustment
-

143

380Comprehensive loss for the period
$
                    (9,742)

$
      (10,460)

$
         (100,753)Basic and diluted loss per common share
$
                           (.01)

$
                       (.01)Weighted average shares outstanding
1,910,000

1,910,000                 See accompanying notes to the financial statements.


6


Financial
Information Uranium Plus Resource Corporation (formerly Big Bear Resources,
Inc.) (An Exploration Stage Company) Statements of Cash Flows
(Unaudited)  For the period

For the periodFor the three

from January 23,

from January 23,month ended

2007 (Inception)

2007 (Inception)March 31, 2008

to March 31, 2007

to March 31, 2008Cash flows from operating activities:Net loss
$ (9,742)

$
      (10,603)

$    (101,133)Adjustments to reconcile net
loss tonet cash used by operating
activities:Prepaid expenses
-

(4,337)

(1,224)Non-cash expenses
640

5,286

56,620Depreciation expense
102

88

498Accounts payable
-

862

1,304Accounts payable  related
party
9,000

2,602

39,000Net cash used by operating activities
-

(6,102)

(4,935)Cash flows from investing activities:Property, plant and
equipment
-

-

(1,195)Net cash used by investing activities
-

-

(1,195)Cash flows from financing activities:Issuance of common stock for
cash
-

7,283

7,283Net cash provided by financing activities
-

7,283

7,283Net increase in cash and cash equivalents
-

1,181

1,153Effect of exchange rate changes on cash
(46)

143

380Cash at beginning of period
$    1,579

$
-

$
-Cash at end of period
$    1,533

$
          1,324

$
          1,533Cash paid for interest
$
-

$
-

$
-Cash paid for income taxes
$
-

$
-

$
-    SUPPLAMENTAL DISCLOSURE OF NON CASH ACTIVITIES  An officer of the Company paid expenses in behalf of the
Company in the amount of $640 and accordingly has been recorded as contributed
capital.    See accompanying notes to the financial statements.   7


Uranium
Plus Resource Corporation (formerly Big Bear Resources,
Inc.) (An Exploration Stage Company) Notes to the Financial Statements
(Unaudited)  1. BASIS OF FINANCIAL STATEMENT
PRESENTATION  The accompanying unaudited condensed
financial statements have been prepared by the Company pursuant to the rules and
regulations of the Securities and Exchange Commission.  Certain information
and footnote disclosures normally included in financial statements prepared in
accordance with U.S. generally accepted accounting principles have been
condensed or omitted in accordance with such rules and regulations.  The
information furnished in the interim condensed financial statements includes
normal recurring adjustments and reflects all adjustments, which, in the opinion
of management, are necessary for a fair presentation of such financial
statements.  Although management believes the disclosures and information
presented are adequate to make the information not misleading, it is suggested
that these interim condensed financial statements be read in conjunction with
the Company's audited financial statements and notes thereto included in its
Form 10-KSB filed on March 14, 2008.  Operating results for the three
months ended March 31, 2008 are not necessarily indicative of the results to be
expected for the fiscal year ended December 31, 2008.  2.  ORGANIZATION  Uranium Plus Resource Corporation
(the Company) was incorporated on January 23, 2007 in the State of Nevada,
U.S.A., as Big Bear Resources, Inc.  Its name was changed to Uranium Plus
Resource Corporation on March 21, 2008.  Its operations are primarily based
in Mill Creek, Washington, USA.  The accounting and reporting policies of
the Company conform to accounting principles generally accepted in the United
States of America, and the Companys fiscal year end is December 31.  The Company is an exploration stage
company that engages primarily in the acquisition, exploration and development
of resource properties.  The Company has acquired a 100 percent interest in
a mineral claim located in the Slocan Mining Division in the Province of British
Columbia, Canada.  The Company is currently conducting mineral exploration
activities on the mineral claim in order to assess whether it possesses
commercially exploitable reserves of silver, gold, lead or zinc.  To date,
the Companys activities have been limited to its formation, minimal operations
and the raising of equity capital.  3.  SIGNIFICANT ACCOUNTING POLICIES  USE OF ESTIMATES  The preparation of the Companys
financial statements in conformity with accounting principles generally accepted
in the United States 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 amount of revenues and expenses during the reporting period.
 Actual results could differ from those estimates.  The Companys
periodic filings with the Securities and Exchange Commission include, where
applicable, disclosures of estimates, assumptions, uncertainties and markets
that could affect the financial statements and future operations of the
Company.  FOREIGN CURRENCY
TRANSLATIONS  The Companys
functional and reporting currency is the US dollar.  All transactions
initiated in other currencies are translated into US dollars using the exchange
rate prevailing on the date of transaction.  Monetary assets and
liabilities denominated in foreign currencies are translated into the US dollar
at the rate of exchange in effect at the balance sheet date.  Unrealized
exchange gains and losses arising from such transactions are deferred until
realization and are included as a separate component of stockholders     8     Uranium Plus Resource Corporation (formerly Big Bear Resources,
Inc.) (An Exploration Stage Company) Notes to the Financial Statements
(Unaudited)  FOREIGN CURRENCY
TRANSLATIONS (CONTINUED)  equity (deficit) as a
component of other comprehensive income or loss. Upon realization, the amount
deferred is recognized in income in the period when it is realized.  The Company recorded an
unrealized foreign currency translation gain, totaling $380 for the period from
January 23, 2007 (Inception) to March 31, 2008, in accumulated other
comprehensive income.  4. RELATED PARTY TRANSACTIONS  The Companys President has agreed to defer his monthly salary,
totaling $3,000 per month, until the Company has successfully obtained financing
necessary to fund its working capital requirements.  Accordingly, at March
31, 2008 the Company had incurred $39,000 in salary payable to its President.
 This amount has been recorded in accounts payable  related party.  5.  GOING
CONCERN AND LIQUIDITY CONSIDERATIONS  The accompanying financial statements have been prepared assuming
that the Company will continue as a going concern, which contemplates, among
other things, the realization of assets and satisfaction of liabilities in the
normal course of business.  As of March 31, 2008, the Company has a
negative working capital balance of $37,547 and an accumulated deficit of
$101,133.  The Company intends to fund operations through equity financing
arrangements, which may be insufficient to fund its capital expenditures,
working capital and other cash requirements for the next twelve months.  The ability of the Company to emerge from the exploration stage is
dependent upon, among other things, obtaining additional financing to continue
operations, explore and develop the mineral properties and the discovery,
development and sale of mineral reserves.  In
response to these problems, management intends to raise additional funds through
public or private placement offerings.  These factors, among others, raise
substantial doubt about the Companys ability to continue as a going concern.
 The accompanying financial statements do not include any adjustments that
might result from the outcome of this uncertainty.  6.  PROVISION FOR INCOME TAXES  The Company recognizes the tax effects of transactions in
the year in which such transactions enter into the determination of net income,
regardless of when reported for tax purposes. Deferred taxes are provided in the
financial statements under SFAS No. 109 to give effect to the resulting
temporary differences which may arise from differences in the bases of fixed
assets, depreciation methods, allowances, and start-up costs based on the income
taxes expected to be payable in future years. Minimal exploration stage deferred
tax assets arising as a result of net operating loss carry forwards have been
offset completely by a valuation allowance due to the uncertainty of their
utilization in future periods. Operating loss carry forwards generated during
the period from January 23, 2007 (date of inception) through March 31, 2008 of
approximately $101,133 will begin to expire in 2027. Accordingly, deferred tax
assets of $35,397 were offset by the valuation allowance in the same amount.  9    Item
2.  Managements Discussion and Analysis or Plan of Operation  Uranium
Plus Resource Corporation (UPLS or the Company), is a Nevada Corporation
trading on the OTC.OB (symbol UPLS).  On March 21, 2008, the Company
changed its name from Big Bear Resources Inc. to Uranium Plus Resource
Corporation.  Prior to March 2008,
the Company had acquired an option to acquire a 100% interest in a mineral claim
located in the Slocan Mining Division in the Province of British Columbia,
Canada  Our business plan was to proceed with the exploration of the Big
Bear mineral claim to determine if it contains commercially exploitable reserves
of silver, gold, lead or zinc.  After further review, and pending other
potential projects now under consideration, we may elect to proceed with these
claims, or we may abandon these claims in favour of other mineral claims outside
of Canada.  Currently, the Company is considering several uranium projects in
Peru, including projects in the Poroto District, Province of Trujillo, Peru, and
in the Corongo Province, also in Peru.  Management is negotiating potential
purchases of claims or companies owning claims, and will make a decision on
these potential projects in the second quarter of 2008.  At that time, a
budget will have been created for exploration on any such claims.  Item 4T.
 Controls and Procedures  As of the end of the
period covered by this report, UPLS carried out an evaluation of the
effectiveness of the Companys disclosure controls and procedures (as defined by
Rule 13-15(e) under the Securities Exchange Act of 1934) under the supervision
and with the participation of Uranium Pluss Chief Executive Officer and Chief
Financial Officer.  Based on and as of the date of such evaluation, the
aforementioned officers have concluded that Uranium Pluss disclosure controls
and procedures were effective.  UPLS also maintains a
system of internal accounting controls that is designed to provide assurance
that assets are safeguarded and that transactions are executed in accordance
with managements authorization and properly recorded. This system is
continually reviewed and is augmented by written policies and procedures, the
careful selection and training of qualified personnel and an internal audit
program to monitor its effectiveness.  There were no
significant changes in Uranium Pluss internal controls or in other factors that
could significantly affect these controls from January 23, 2007 to March 31,
2008. There were no significant deficiencies or material weaknesses, and
therefore there were no corrective actions taken.  It should be noted that
any system of controls, however well designed and operated, can provide only
reasonable, and not absolute, assurance that the objectives of the system are
met. In addition, the design of any control system is based in part upon certain
assumptions about the likelihood of future events. Because of these and other
inherent limitations of control systems, there can be no assurance that any
design will succeed in achieving its stated goals under all potential future
conditions, regardless of how remote.    10    PART II  INFORMATION  Item 1.
 Legal Proceedings  None  Item 2.
 Unregistered Sales of Equity Securities and Use of Proceeds  None  Item 3.
 Defaults Upon Senior Securities  None  Item 4.
 Submission of Matters to a Vote of Security Holders  On March 19, 2008, a
majority of stockholders approved a change in the Companys name to Uranium Plus
Resource Corporation  A copy of the filed Articles of Incorporation are
attached hereto as an exhibit.  Item 5.  None  Item 6.
 Exhibits  Exhibit No.
Document
Location31
Rule
13a-41(a)/15d-14(a) Certifications
Included32
Section
1350 Certifications
Included  SIGNATURES  In accordance with
the requirements of the Exchange Act, the registrant caused this report to be
signed on its behalf by the undersigned, thereunto duly authorized.  URANIUM
PLUS RESOURCE CORP.  May 15,
2008                                                          
[f10q33108final002.gif]  DATE H.
JAMES GRAHAM Chief
Executive Officer  11