EXHIBIT 31

CERTIFICATION  OF  CHIEF  EXECUTIVE  OFFICER  AND  PRINCIPAL  FINANCIAL  OFFICER
PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Geoffrey Alison, certify that:

  1.   I have reviewed this Quarterly Report on Form 10-QSB of Castle & Morgan
       Holdings, Inc.;

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

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

  4.   The small business issuer's other certifying officer(s) and I are
       establishing and maintaining disclosure controls and procedures (as
       defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the small
       business issuer and have:

  a)   Designed such disclosure controls and procedures, or caused such
       disclosure controls and procedures to be designed under our supervision,
       to ensure that material information relating to the small business
       issuer, including its consolidated subsidiaries, is made known to us by
       others within those entities, particularly during the period in which
       this report is being prepared;

  b)   Evaluated the effectiveness of the small business issuer's disclosure
       controls and procedures and presented in this report our conclusions
       about the effectiveness of the disclosure controls and procedures, as of
       the end of the period covered by this report based on such evaluation;
       and

  c)   Disclosed in this report any change in the small business issuer's
       internal control over financial reporting that occurred during the small
       business issuer's most recent fiscal quarter (the small business issuer's
       fourth fiscal quarter in the case of an annual report) that has
       materially affected, or is reasonably likely to materially affect, the
       small business issuer's internal control over financial reporting; and

  5.   The small business issuer's other certifying officer(s) and I have
       disclosed, based on our most recent evaluation of internal control over
       financial reporting, to the small business issuer's auditors and the
       audit committee of the small business issuer's board of directors (or
       persons performing the equivalent functions):

  a)   All significant deficiencies and material weaknesses in the design or
       operation of internal control over financial reporting which are
       reasonably likely to adversely affect the small business issuer's ability
       to record, process, summarize and report financial information; and

  b)   Any fraud, whether or not material, that involves management or other
       employees who have a significant role in the registrant's internal
       control over financial reporting.


                           /s/ Geoffrey Alison
                           ---------------------------------------
                           Geoffrey Alison, Chief Executive
                           Officer and Principal Financial Officer

                           Date: April 26, 2006