UNITED STATES SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                         AMENDMENT NO. 1 TO FORM 10-KSB

         Annual Report Pursuant to Section 13 or 15(d) of the Securities
                              Exchange Act of 1934

                        FOR THE YEAR ENDED MARCH 31, 2004

                         Commission File Number 0-23737

                           CLICKABLE ENTERPRISES, INC.

                    (formerly Achievement Tec Holdings, Inc.)
             (Exact name of registrant as specified in its charter)

                   Delaware                            82-0290939
                 -----------                          ------------
         (State or other jurisdiction of            (I.R.S. Employer
          incorporation or organization)            Identification No.)


                711 SOUTH COLUMBUS AVENUE, MOUNT VERNON, NY    10550
                ------------------------------------------------------
               (Address of principal executive offices)     (Zip Code)

                                 (914) 699-5190

                                 --------------
                         (Registrant's telephone number)

         SECURITIES REGISTERED UNDER SECTION 12(B) OF THE EXCHANGE ACT:

                   TITLE OF EACH CLASS TO BE REGISTERED: NONE

      SECURITIES REGISTERED PURSUANT TO SECTION 12(G) OF THE EXCHANGE ACT:

          COMMON STOCK, $.001 PAR VALUE, 500,000,000 SHARES AUTHORIZED

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 Yes |X| No |_|

Indicate by check mark if disclosure of delinquent  filers  pursuant to Item 405
of Regulation  S-K is not contained  herein,  and will not 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.

The aggregate  market value as of July 15, 2004 of the voting common equity held
by non-affiliates is $812,098.

<PAGE>

i

              APPLICABLE ONLY TO REGISTRANTS INVOLVED IN BANKRUPTCY
                     PROCEEDINGS DURING PRECEDING FIVE YEARS

Indicate by checkmark whether the Registrant has filed all documents and reports
to be filed by Section 12, 13 or 15(d) of the  Securities  Exchange  Act of 1934
subsequent to the distribution of securities under a plan confirmed by a court.

                                YES ____ NO ____

                    APPLICABLE ONLY TO CORPORATE REGISTRANTS

Indicate the number of shares  outstanding  of each of the  issuer's  classes of
common equity,  as of the latest  practicable  date. As of July 15, 2004,  there
were  74,136,826   shares  of  the  Company's  $.001  Common  Stock  issued  and
outstanding.

This  Form  10-KSB  contains   "forward-looking   statements"  relating  to  the
Registrant  which  represent the  Registrant's  current  expectations or beliefs
including,  but not limited to, statements concerning  Registrant's  operations,
performance,  financial  condition and growth.  For this purpose,  any statement
contained in this Form 10-KSB that are not  statements  of  historical  fact are
forward-looking  statements.  Without  limiting the generality of the foregoing,
words  such  as  "may",   "anticipation",   "intend",  "could",  "estimate",  or
"continue"  or the  negative or other  comparable  terminology  are  intended to
identify  forward-looking  statements.  These statements by their nature involve
substantial  risks and  uncertainties,  such as  credit  losses,  dependence  on
management and key personnel and  variability of quarterly  results,  ability of
Registrant to continue its growth strategy and competition, certain of which are
beyond  the  Registrant's  control.  Should  one  or  more  of  these  risks  or
uncertainties  materialize or should the underlying assumptions prove incorrect,
actual outcomes and results could differ  materially from those indicated in the
forward-looking statements.

                                        i

<PAGE>

                           CLICKABLE ENTERPRISES, INC.

                                TABLE OF CONTENTS

<TABLE>
<CAPTION>
                                                                                                PAGE(S)
<S>                                                                                             <C>
PART I

    Explanatory Note                                                                              1

    Item 1.   Description of Business                                                             1-4

    Item 2.   Description of Property                                                             4

    Item 3.   Legal Proceedings                                                                   4

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


PART II


    Item 5.   Market for Common Equity and Related Stockholder Matters                            5-6

    Item 6.   Management's Discussion and Analysis or Plan of Operation                           6-16

    Item 7.   Financial Statements                                                                14

    Item 8.   Changes in and Disagreements with Accountants on
              Accounting and Financial Disclosure                                                 14
    Item 8A.  Controls and Procedures


PART III


    Item 9.   Directors, Executive  Officers, Promoters and Control
              Persons; Compliance with Section 16(a) of the Exchange Act                          17-18

    Item 10.  Executive Compensation                                                              18-19

    Item 11.  Security Ownership of Certain Beneficial Owners and
              Management and Related Stockholder Matters                                          19-20

    Item 12.  Certain Relationships and Related Transactions                                      20

    Item 13.  Exhibits and Reports on Form 8-K                                                    20

    Item 14.  Principal Accounting Fees and Services                                              21

Clickable Enterprises,
Inc. And Subsidiaries
Consolidated Financial Statements As Of March 31, 2004                                            F-1-F14
</TABLE>


                                       ii
<PAGE>

PART I

ITEM 1. DESCRIPTION OF BUSINESS

RECENT COMPANY HISTORY


Clickable Enterprises,  Inc. (formerly Achievement Tec Holdings,  Inc.), through
its  wholly  owned  subsidiary   ClickableOil.com,   Inc.   ("ClickableOil.com")
(incorporated in the State of Delaware on April 4, 2000),  provides a relatively
low cost and  efficient  means of  servicing  the heating oil market  through an
internet  based  approach.  Clickable  Enterprises,  Inc. and  ClickableOil.com,
(collectively,  the "Company")  streamlines  the process of heating oil ordering
and  delivering  through  providing a more  accessible  point of contact for the
customer.  The Company subcontracts with local delivery companies to deliver the
heating oil to its customers.

On June 6, 2003,  Achievement  Tec Holdings,  Inc., a publicly  traded  Delaware
corporation  (incorporated on April 26, 2000) entered into an Agreement and Plan
of Merger  with  ClickableOil  Acquisition  Corp.,  a Delaware  corporation  and
wholly-owned subsidiary of Achievement Tec Holdings, Inc., that was incorporated
for the sole  purpose  of  acquiring  ClickableOil.com.  Under  the terms of the
agreement,  Clickable Oil Acquisition Corp.  acquired all of the common stock of
ClickableOil.com   in  exchange  for  the  issuance  of  43  million  shares  of
Achievement Tec Holding, Inc.'s common stock to the holders of ClickableOil.com.
At the time of the merger agreement there were 10,320,039  shares of Achievement
Tech Holdings, Inc. outstanding.

On June 6, 2003, Achievement Tec Holdings Inc. also executed a Purchase and Sale
Agreement with former  directors and officers  providing for the sale to them of
100% of the stock in Achievement  Tec, Inc. and Career  Direction,  Inc., at the
time  wholly-owned  subsidiaries of Achievement Tec Holdings,  Inc., in exchange
for the 6,428,073  shares of Achievement  Tec Holdings,  Inc.  common stock that
they collectively  owned.  These shares were subsequently  retired.  In December
2003,  an amendment to the  certificate  of  incorporation  of  Achievement  Tec
Holdings, Inc. changed its name from Achievement Tec Holdings, Inc. to Clickable
Enterprises,  Inc.  ClickableOil.com  survives as a wholly owned  subsidiary  of
Clickable Enterprises,  Inc., engaged in the business of selling heating oil and
related services.

Generally accepted accounting principles in the United States of America require
that the company  whose  shareholders  retain a majority  interest in a business
combination be treated as the acquirer for accounting purposes. ClickableOil.com
is  the  accounting  acquirer.  As a  result,  the  exchange  was  treated  as a
recapitalization  and Clickable  Enterprises,  Inc.  (formerly  Achievement  Tec
Holdings,  Inc.)  adopted  the  March 31  fiscal  year end of  ClickableOil.com.
Accordingly,  the accompanying  consolidated  financial  statements  include the
following:

      1.The balance sheet as of March 31, 2004 consists of the net assets of the
      accounting  acquirer  at  historical  cost and the net assets of the legal
      acquirer at historical cost from the date of acquisition.

      2. The  statements of operations  include the operations of the accounting
      acquirer  for  the  periods  presented  and  the  operations   (consisting
      principally  of interest  expense) of the legal  acquirer from the date of
      the merger.

We had net losses of $1,319,077 and $496,684 during the years ended March 31,
2004 and 2003, respectively. As of March 31, 2004, we had a cash balance of
$130,902 and current liabilities of $2,996,481, including an obligation of
$2,517,949 (before giving effect to debt discount) to convertible debenture
holders. We do not have sufficient cash or other assets to meet our current
liabilities. In order to meet those obligations, we will need to raise cash from
the sale of securities or from borrowings. Our independent auditors have added
an explanatory paragraph to their audit opinions issued in connection with the
fiscal year 2004 and 2003 financial statements, in which our auditors expressed
substantial doubt as to our ability to continue as a going concern, and state
that our ability to continue as a going concern depends upon our ability to
resolve liquidity problems, principally by obtaining capital, increasing sales
and generating sufficient revenues to become profitable. Our financial
statements do not include any adjustments that might result from the outcome of
this uncertainty.


Our Business

Through our wholly owned subsidiary ClickableOil.com, Inc., we are currently
engaged in the business of providing heating oil to residential and commercial
customers. We are one of the first internet-based heating oil companies,
replacing much of the administrative functions and expenses with a Web-based
infrastructure. We are currently focused on the New York metropolitan region,
where our management has extensive experience and expertise. ClickableOil.com,
Inc. began operations on October 12, 2000, and currently has approximately 2,500
customers, while retaining nearly 95% of customers.

Unlike its industry  competitors,  ClickableOil.com,  Inc. is unburdened with an
expensive  infrastructure  of tangible  assets.  We currently do not, nor are we
expected to own barges,  trucks or storage facilities.  Neither will we purchase


                                       1
<PAGE>


expensive  customer  lists.  Our  only  operating  assets  will  be  proprietary
software,  attendant computer hardware and the possible inventory of heating oil
in some  markets.  ClickableOil.com,  Inc.  is also  unburdened  with the  costs
associated  with  intangible  assets  arising  from the purchase of customers of
acquired businesses.

We also  provide  service  installation  and  repair of heating  equipment  as a
service  to our  customers,  which we  consider  to be a  necessary  part of our
business.  We provide home heating equipment repair service on a 24 hours a day,
seven days-a-week basis in most of our delivery regions.  We contract with local
third parties to provide such services,  which we believe would be  unprofitable
to offer ourselves.

We believe  that we obtain new  customers  and  maintain  existing  customers by
offering full service home energy products at discount  prices,  providing quick
repair  operations,  providing  automatic  deliveries to customers by monitoring
historical  use and weather  patterns,  and by providing  customers a variety of
payment and fixed price purchase options.

OPERATIONS

Our retail fuel oil distribution business is conducted through ClickableOil.com,
Inc. We serve both residential and commercial fuel oil accounts. We sell quality
home heating oil to our residential and commercial  customers  offering delivery
seven days a week. We also contract with various third parties to provide an oil
burner service that is available 24 hours a day for the maintenance, repair, and
installation of oil burners. These services are performed on an as needed basis.
Heating oil customers are not required to enter into service contracts, however,
we do offer such service contracts if desired.

Approximately 50% of our customers receive their home heating oil pursuant to an
automatic  delivery  system  without the customer  having to make an affirmative
purchase  decision.  These  deliveries are scheduled by computer,  based on each
customer's  historical  consumption  patterns and prevailing weather conditions.
Customers  can also order  deliveries  of home  heating oil through our web site
located at  www.clickableoil.com.  We deliver home heating oil  approximately  7
times each year to the average  customer.  We have credit cards on file for most
automatic  customers,  and charge them promptly upon delivery or receive payment
upon delivery.  Our customers can pay for fuel  deliveries  with cash,  check or
credit card or budget plan. We offer both fixed price plans for one or two years
or variable price deals that fluctuate with the market. Approximately 50% of our
customers are on a fixed price plan.

We contract  with third party  owner-operator  fuel oil companies to deliver our
fuel with their delivery trucks within 48 to 72 hours after orders are received.
Additionally,  all  automatic  customer  deliveries  are  scheduled and given to
truckers  at least 7 days in  advance  (earlier  if bad  weather  is  forecast).
Truckers  generally make  deliveries in accordance  with their existing  routes,
allowing  sufficient  time  to  make  deliveries  even  during  extreme  weather
conditions.  Through-put  agreements  permit us to store inventory at a terminal
and pay a fee to load our  inventory  out by truck as  needed.  This  lowers our
operating  costs as we do not have idle fleet costs in the warm weather  months.
The fuel trucks have fuel capacities  ranging from 2,800 to 5,500 gallons.  Each
vehicle is assigned to a specific  delivery route,  and services between fifteen
and fifty customer  locations per day depending on market density and customers'
fuel requirements.

A portion of our sales of heating oil during the past two fiscal years has been
to related parties. A description of these sales follows.

During the years ended March 31, 2004 and 2003, the Company had fuel sales of
$13,867 and $566,067, respectively, to NRG Heat & Power, Inc. and Flaw, Inc.,
oil suppliers that are owned by Messrs. Cirillo and Pipolo. As of March 31, 2004
and 2003, the balance due from these related parties was $0 and $45,649,
respectively.

Suppliers


We purchase fuel from various suppliers both "spot" and "contract", with both
fixed price and variable price agreements. We also have several throughput/
storage agreements where the company utilizes a third party terminal to store
our product for a per gallon fee.

We source some of our heating oil from related parties. The following is a
description of these related party purchases.

During the years ended March 31, 2004 and 2003, the Company purchased, at
arms-length market prices, approximately 25% and 40%, respectively, of its
heating oil for resale from NRG Heat & Power, LLC and Recycle Oil, wholesale oil
suppliers that are owned and managed by Messrs. Cirillo and Pipolo. During the
year ended March 31, 2004, amounts owed to NRG Heat & Power, LLC in the amount
of $190,240 was satisfied through the issuance of restricted common stock. As of
March 31, 2004 and 2003, the aggregate amounts due to these suppliers were
$17,748 and $539,665, respectively, and are included in due to related parties.

During the fiscal years ended March 31, 2004 and 2003, the Company engaged the
services of NexGen, a company that provides oil, trucking and delivery services
for the delivery of customer oil purchases at rates ranging from $.12 to $.14
cents per gallon. These rates are based on commercially available arms-length
third party trucking rates.

ENVIRONMENTAL CONSIDERATIONS AND REGULATION

We have  implemented  environmental  programs  and  policies  designed  to avoid
potential  liability under applicable  environmental  laws. We have not incurred
any significant environmental compliance cost, and compliance with environmental
regulations  has  not  had a  material  effect  on our  operating  or  financial
condition.  This is primarily due to our general policies of closely  monitoring
compliance  with  all  environmental  laws.  In the  future,  we do  not  expect
environmental  compliance to have a material  effect on operations and financial


                                       2
<PAGE>


condition. Our policy for determining the timing and amount of any environmental
cost is to  reflect  an  expense  as and  when  the cost  becomes  probable  and
reasonably capable of estimation.

EMPLOYEES

As of March 31, 2004,  the total number of our  employees was 7, of which 6 were
full-time employees.

RETAIL HEATING OIL INDUSTRY

Our business is highly competitive.  In addition to competition from alternative
energy sources, we compete with distributors  offering a broad range of services
and prices,  from full  service  distributors  similar to us, to those  offering
delivery only. Competition with other companies in the home heating oil industry
is  based  primarily  on  customer  service  and  price.  Longstanding  customer
relationships  are  typical  in the  retail  home  heating  oil  industry.  Many
companies in the  industry,  including  the  Company,  deliver fuel oil to their
customers  based upon weather  conditions  and historical  consumption  patterns
without the customers having to make an affirmative  purchase decision each time
fuel oil is needed. In addition, most companies,  including the Company, provide
equipment repair service on a 24 hour-a-day basis, which tends to build customer
loyalty.  As a result,  the Company may  experience  difficulty in acquiring new
retail customers due to existing  relationships  between potential customers and
other fuel oil distributors.

Distillate  fuel oil in the United States  involves two products:  i) low-sulfur
distillate,   which  is  used  for  vehicle  transportation  fuel;  and  ii)  #2
high-sulfur  distillate,  which is used for space  heating  in  residential  and
commercial  sectors,  also known as home  heating  oil.  The United  States' two
sources of home  heating oil are  domestic  refineries  and imports from foreign
countries.   The  home  heating  oil  industry,   at  least  from  a  consumer's
perspective, has been the only alternative for millions of consumers. Homes have
to be  heated,  and  with  electricity  being so  costly  and gas  being  either
unavailable or more  expensive than home heating oil, the only remaining  option
to heat a home is through the  delivery of home heating oil. The same holds true
for commercial  operations,  despite various efficiencies and price decreases in
the  industry in general.  Home  heating oil  continues to be sold in large part
throughout  the Northeast for full price and delivered  door to door somewhat as
coal was in former days.  Retail price  inflexibility is all the more remarkable
given that most retail  sellers of home  heating oil rarely do more than deliver
oil.  Home heating oil  retailers do not search for oil, nor are they engaged in
refining heating oil.  Similarly,  most retail home heating oil companies do not
own the storage  tanks that hold the oil  delivered to the home and often do not
even own the oil  actually  supplied  to the home prior to loading the truck and
its delivery.  Nonetheless,  the pricing of home heating oil from the consumer's
perspective  is fairly  inelastic:  when home  heating oil prices  rise,  retail
sellers increase their prices, but when prices decline,  only a small portion of
the price savings is passed on to the consumer.

Pricing. Home heating oil prices paid by consumers are determined by:

o     the cost of crude oil;
o     the cost of producing, marketing and distributing the oil;
o     the profits and losses of refiners, wholesalers and dealers; and
o     supply/demand equation often influenced by weather.

Heating oil prices paid by consumers can fluctuate over time due to a variety of
factors including:

Seasonality  in the  demand  for home  heating  oil.  When  crude oil prices are
stable,  heating oil prices  tend to rise  gradually  in the winter  months when
demand is highest.  A homeowner in the Northeast may use 650 to 1,000 gallons of
home heating oil during a typical winter, while consuming very little during the
rest of the year.  However,  prices can surge  quickly to very high  levels when
there is a rapid change to colder weather, which impacts both supply and demand.
Consumers  want more  heating  oil at the same time that  harbors and rivers are
frozen or delivery  systems are interrupted by weather  conditions.  During this
time,  the  available  home heating oil in storage is used faster than it can be
replenished.

Changes in the cost of crude oil.  Crude oil prices are  determined by worldwide
supply and demand.  Demand can vary worldwide depending on the economy,  weather
and political  instability in oil producing countries.  Supply can be influenced
by the Organization of Petroleum Exporting Countries ("OPEC") and other factors.
Since crude oil is a major price  component of home heating oil,  changes in the


                                       3
<PAGE>


price of crude oil will generally  affect the price of heating oil  (residential
and commercial).

Competition in local markets. Competitive differences can be substantial between
a locality  with only one or few  suppliers or  retailers  versus an area with a
large number of  competitors.  Consumers in remote or rural  locations  may face
higher heating oil prices because there are fewer competitors.

Regional  operating  costs.   Prices  also  are  impacted  by  higher  costs  of
transporting  heating oil to and from wholesale  locations.  In addition,  other
costs of doing business with retailers can vary  substantially  depending on the
area of the country in which the dealer is located. Such costs include wages and
salaries, benefits, equipment,  lease/rent,  insurance,  overhead, and state and
local fees.

ITEM 2. DESCRIPTION OF PROPERTY

Our offices are located at 711 South Columbus Avenue, Mount Vernon, New York
10550. Under the lease for the Mount Vernon office, which commenced on June 1,
2003 for a lease term of two years. As of July 1, 2004, the minimum lease
payment for the remaining life of the lease is $16,170.

ITEM 3. LEGAL PROCEEDINGS

The following provides a summary of material litigation to which we are a party:

Joe Loyd and Karen Loyd vs. Career Direction, Inc., and Achievement Tec, Inc. in
the District Court of Denton County,  Texas, 395th Judicial  District,  Case No.
2002-60052-393.  Joe Loyd and Karen Loyd are former  employees  and  officers of
Career  Direction,  Inc.  At the  present  time,  they have a suit  pending  for
declaratory  judgment  which,  if entered,  would  permit them to compete in the
career fair  business  which was their  former  profession.  They are  presently
contractually bound by a covenant not to compete and a confidentiality agreement
which would prevent them from entering a competing  business.  It is anticipated
that they will make a claim against Career  Direction,  Inc., for money damages,
but this  amount is unknown  at the  present  time,  particularly  since  Career
Direction,  Inc., and  Achievement  Tec, Inc.,  have  counterclaims  against the
Loyd's which will be filed in the pending suit.

In another  lawsuit,  the  plaintiffs  brought  suit  against  the  Company  for
negligence  alleging failure to exercise due care in handling fuel oil. The case
involves a misdelivery of home heating oil to the plaintiff's residence that had
a fuel pipe but no tank.  The lawsuit was submitted to the  Company's  insurance
carrier who had the damage  cleaned up. The  insurance  carrier is attempting to
settle the case. The insurance  coverage appears adequate and,  accordingly,  no
additional liability has been accrued.

On June 6, 2003, we executed a Purchase and Sale Agreement by and between us and
Milton Cotter,  Eric Cotter,  Richard Berman and other former officers providing
for the sale of 100% of the stock in Achievement TEC, Inc and Career  Direction,
Inc., the above-referenced  defendants. In connection therewith, the Buyers have
agreed  to   indemnify  us  for  any   liabilities   that  may  arise  from  the
above-referenced litigation matters.

ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS

On November 25, 2003,  the Company filed an  Information  Statement  pursuant to
Rule 14 of the Securities  and Exchange Act of 1934  notifying our  stockholders
that pursuant to a written consent of a majority of the  shareholders in lieu of
a special meeting, the following corporate actions were approved:

      1.    Election of Messrs.  Cirillo,  Pipolo and  Rodgers to the  Company's
            board of directors;

      2.    The amendment of the Company's certificate of incorporation changing
            the name of the  Company  from  Achievement  Tec  Holdings,  Inc. to
            Clickable Enterprises, Inc.;

      3.    The  amendment  of  the  Company's   certificate  of   incorporation
            increasing  the number of  authorized  shares of common  stock,  par
            value $.001 per share from 50,000,000  shares to 500,00,000  shares;
            and

      4.    The  adoption  and approval of the  Company's  2004 Stock  Incentive
            Plan.


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<PAGE>


PART II

ITEM 5. MARKET FOR COMMON EQUITY AND RELATED STOCKHOLDER MATTERS

Our common stock is traded in the  over-the-counter  market and  quotations  are
published on the OTC  Bulletin  Board  ("Bulletin  Board") Pink Sheets under the
symbol "CKEI". As of July 15, 2004, there were approximately 288 shareholders of
record based on transfer agent reports,  which figure does not take into account
those  shareholders  whose  certificates are held in the name of broker-dealers.
The  closing  price of the Common  Stock on the Pink Sheets on July 15, 2004 was
$.05.  As of July 15,  2004,  74,136,826  shares of Common Stock were issued and
outstanding,  of which 6,916,966 were unrestricted  shares with the remainder of
67,219,860 being restricted shares.

The common stock  commenced  trading on the Bulletin Board on November 29, 2000.
Set forth below are the high and low sales prices for shares of the Common Stock
for the last two years:

               Fiscal Period

               2002-2003                   High       Low
               First Quarter               $0.05      $0.05
               Second Quarter              $0.05      $0.05
               Third Quarter               $0.05      $0.05
               Fourth Quarter              $0.05      $0.05

               2003-2004
               First Quarter               $0.05      $0.05
               Second Quarter              $0.05      $0.05
               Third Quarter               $0.05      $0.05
               Fourth Quarter              $0.05      $0.05


The above  quotations  reflect  inter-dealer  prices,  without  retail  mark-up,
mark-down or commission and may not represent actual transactions.

The ability of an individual  shareholder  to trade their shares in a particular
state may be subject to various rules and regulations of that state. A number of
states  require  that an issuer's  securities  be  registered  in their state or
appropriately  exempted from registration before the securities are permitted to
trade in that  state.  Presently,  the  Company  has no plans  to  register  its
securities in any particular  state.  Further,  most likely the Company's shares
will be  subject  to the  provisions  of  Section  15(g)  and Rule  15g-9 of the
Securities  Exchange Act of 1934,  as amended  (the  "Exchange  Act"),  commonly
referred  to as the  "penny  stock"  rule.  Section  15(g)  sets  forth  certain
requirements for transactions in penny stocks and Rule 15g-9(d)(1)  incorporates
the definition of penny stock as that used in Rule 3a51-1 of the Exchange Act.

DIVIDEND POLICY

We did not pay any dividends during the 2004 fiscal year and have never paid any
dividends on our capital stock.  We currently  expect that we will retain future
earnings  for use in the  operation  and  expansion  of our  business and do not
anticipate paying any cash dividends in the foreseeable  future. Any decision on
the future  payment of  dividends  will  depend on our  earnings  and  financial
position  at the time and such  other  factors  as the Board of  Directors  deem
relevant.

RECENT SALES OF UNREGISTERED SECURITIES

All issuances of common stock have been valued based on the closing price of the
stock as of the  date  that  the  Company's  Board  of  Directors  approved  the
issuance.


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<PAGE>


On January 27, 2004,  the Company  issued  15,390,060  and  3,804,800  shares of
restricted  common  stock to  NexGen  Energy,  LLC and NRG  Heat & Power,  Inc.,
respectively,  in full  satisfaction  of $769,503 and $190,240  respectively  of
outstanding  related party debt.  Also on January 27, 2004,  the Company  issued
100,000,  100,000, 50,000, 200,000 and 100,000 shares of restricted common stock
or 550,000 in the aggregate, to employees Eugene Defina, Michelle Budet, Rosalba
Callisto,   Paul  Kaufman  and  Maria  Irizary,   respectively,   as  additional
compensation for services  rendered to the Company.  These shares were valued at
$.05 per share or $27,500 in the aggregate.

On February 8, 2004, the Company's Board of Directors approved,  pursuant to the
2004 Stock  Incentive  Plan,  the issuance of 6,000,000  shares to  consultants,
having a value of $300,000,  for professional  services  rendered.  These shares
were issued on February 20, 2004 and have been valued at $.05 per share.

On July 2, 2003,  the Company  issued  750,000  shares each or  1,500,000 in the
aggregate,  to The BZT  Trust and the  Prodigy  Trust,  respectively,  having an
aggregate value of $75,000 for professional services rendered.

On June 30, 2003 and June 6, 2003, the Company  issued  5,000,000 and 38,000,000
shares  respectively of restricted  common shares to the former  shareholders of
ClickableOil.com,  Inc.  pursuant to the terms of the June 6, 2003 Agreement and
Plan of Merger  between  ClickableOil.com,  Inc.  and  ClickableOil  Acquisition
Corp., a wholly owned  subsidiary of the Company.  Pursuant to the Agreement and
Plan of  Merger,  Michael  J Connor  and The  James  Group,  Inc  each  received
2,150,000  shares of  restricted  common  stock and DGN  Holdings,  LLC received
38,700,000 shares of restricted common stock.

On June 6, 2003,  we  entered  into a  securities  purchase  agreement  with AJW
Partners, LLC, AJW Offshore,  Ltd., and AJW Qualified Partners, LLC for $800,000
in  convertible  debentures  and  4,000,000  warrants.  The secured  convertible
debentures  bear  interest at 10% per annum and mature on one year from the date
of issuance. The 10% debentures are convertible at any time at the option of the
holder into shares of our common stock,  provided at no time may a holder of our
10% debentures and its affiliates own more than 4.9% of our  outstanding  common
stock.  However,  this ownership restriction may be waived by the holder upon 61
days notice.  The conversion  price of our common stock used in calculating  the
number of shares issuable upon conversion,  or in payment of interest on the 10%
debentures, is the lesser of:

      (a) fifty  percent of the average of the lowest  three  intra-day  trading
      prices for our common  stock during the twenty  trading day period  ending
      one  trading  day prior to the date the  conversion  notice is sent by the
      holder to the borrower; and

      (b) a fixed conversion price of $0.05.

On June 6, 2003 and pursuant to a Purchase Agreement of even date by and between
the Company and Milton  Cotter,  Eric  Cotter,  Richard  Berman,  David  Fenner,
William Stewart and Cathy Knight (the "Buyers"), the Buyers acquired Achievement
Tec, Inc. and Career Direction,  Inc., both wholly owned inactive  subsidiaries,
and in return  delivered  6,428,073  shares of  restricted  common  stock to the
Company that were cancelled.

On May 29, 2002,  prior to the merger and  recapitalization,  the Company issued
416,666  shares  of  restricted  common  stock at a price  of $.06 per  share to
Pension Financial Services, an affiliate of the convertible debenture holders in
satisfaction of $25,000 of convertible debt.

All of the above  offerings and sales were deemed to be exempt under Rule 506 of
Regulation D and Section 4(2) of the  Securities  Act. No advertising or general
solicitation  was employed in offering the  securities.  The offerings and sales
were made to a limited number of persons, all of whom were accredited investors,
business associates of Achievement Tec or executive officers of Achievement Tec,
and  transfer  was  restricted  by  Achievement   Tec  in  accordance  with  the
requirements  of the Securities Act of 1933. In addition to  representations  by
the above-referenced  persons, we have made independent  determinations that all
of the above-referenced  persons were accredited or sophisticated investors, and
that they were  capable of analyzing  the merits and risks of their  investment,
and  that  they   understood  the  speculative   nature  of  their   investment.
Furthermore,  all of the  above-referenced  persons were provided with access to
our Securities and Exchange Commission filings.


                                       6
<PAGE>


Except as expressly  set forth above,  the  individuals  and entities to whom we
issued securities as indicated in this herein are unaffiliated with us.

ITEM 6. MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION

The following is management's discussion and analysis of certain significant
factors that will have affected our financial condition and results of
operations. Certain statements under this section may constitute
"forward-looking statements". The following discussion should be read in
conjunction with the March 31, 2004 and 2003 audited consolidated financial
statements and notes thereto included in the Company's Form 10-KSB included
herein.

FINANCIAL CONDITION

We had net losses of $1,319,077 and $496,684 during the years ended March 31,
2004 and 2003, respectively. As of March 31, 2004, we had a cash balance of
$130,902 and current liabilities of $2,996,481, including an obligation of
$2,517,949 (before giving effect to debt discount) to convertible debenture
holders. We do not have sufficient cash or other assets to meet our current
liabilities. In order to meet those obligations, we will need to raise cash from
the sale of securities or from borrowings. Our independent auditors have added
an explanatory paragraph to their audit opinions issued in connection with our
financial statements for the fiscal year 2004 and 2003, in which our auditors
expressed substantial doubt as to our ability to continue as a going concern and
state that our ability to continue as a going concern depends upon our ability
to resolve liquidity problems, principally by obtaining capital, increasing
sales and generating sufficient revenues to become profitable. Our financial
statements do not include any adjustments that might result from the outcome of
this uncertainty.

YEAR ENDED MARCH 31, 2004 COMPARED TO YEAR ENDED MARCH 31, 2003

OVERALL RESULTS OF OPERATIONS

For the year ended March 31, 2004, we incurred an overall loss of  $(1,319,077),
or ($.03)  per  share,  which was an  increase  of  $822,393  in the net loss of
$(496,684) or $(.01) per share for the prior  period.  The net loss for the year
ended March 31, 2004 includes  $668,004 of non-cash expense relating to $416,667
of debt discount expense, $224,395 of interest expense attributable to a greater
level of debt and  $186,458  of expense  recorded  for common  stock  issued for
professional fees.

SALES

Total sales revenue for the year ended March 31, 2004 was $1,879,565 compared to
$1,490,359 for the year ended March 31, 2003. The total increase of $389,206, or
26.1%,  can be  attributed  principally  to an  increase  in gallons  sold,  and
partially  to an  increase  in the average  selling  price per  gallon.  The 33%
increase in gallons sold is attributable to a slightly larger customer base.

GROSS PROFIT

Gross profit  increased by $190,096 to $252,436,  or 304.9%,  for the year ended
March 31, 2004  compared to $62,340  for the year ended  March 31,  2003,  while
gross margin  increased to 13.4% from 4.2% for the periods due to higher overall
market   pricing  for  fuel  oil,   greater  mark  up  and  improved   operating
efficiencies.

OPERATING EXPENSES

Total operating expenses for the year ended March 31, 2004 increased by $406,092
to $932,655  from $526,563 for the year ended March 31, 2003 due to increases in
advertising  expenses  of  $88,334,  professional  fees of  $35,415,  as well as
expense  charges of $186,458  recorded for common stock issued for  professional
fees.


                                       7
<PAGE>


OTHER INCOME (EXPENSE)

Interest  expense  increased  to $641,062 for the year ended March 31, 2004 from
$32,461,  or  $608,601,  for the year  ended  March 31,  2003,  attributable  to
$416,667 of debt  discount  expense,  as well as  $224,395  of interest  expense
resulting from a greater amount of  interest-bearing  debt  outstanding,  in the
current year compared to the prior year.

LIQUIDITY AND CAPITAL RESOURCES

OVERVIEW

As of March 31, 2004, we had a cash balance of $130,902 and a negative cash flow
from operations of $442,306. We do not have any available lines of credit. Since
inception  we have  financed  our  operations  through  loans  and from  private
placements of both debt and equity.

The report of the  independent  certified  public  accountants  on our financial
statements as of March 31, 2004 contains an explanatory  paragraph  regarding an
uncertainty with respect to our ability to continue as a going concern.  We have
not  generated  sufficient  revenues  to  cover  our  expenses,  and we  have an
accumulated deficit of $3,090,661.  However, we believe that by concentrating on
our core business of selling home heating oil as well as by seeking the possible
acquisition of profitable  businesses,  we will generate sufficient revenues and
liquidity  for the  Company to operate  for the next 12 months.  However,  as of
March 31,  2004 we had  $2,996,481  of current  liabilities  and there can be no
assurances  that the Company will be successful  in developing  its business and
achieving a profitable level of operations sufficient to meet its cash needs.

We anticipate that over the next 12 months we will need additional financing for
the repayment of  outstanding  convertible  debentures,  unless  extensions  are
granted,  as well to fund acquisitions of businesses similar to that of ours and
operating  losses  expected  to be  incurred  until  such time as we are able to
generate  positive  cash flow.  As of March 31, 2004,  we had a working  capital
deficiency of $2,639,366.

The Company has total  liabilities and contractual  obligations of $3,379,814 as
of March 31, 2004. These contractual obligations,  along with the dates on which
such payments are due, are described below:

                                                                    MORE THAN 1
CONTRACTUAL OBLIGATIONS                TOTAL      1 YEAR OR LESS      YEAR
-------------------------------- --------------   ---------------  -----------
Convertible Debentures           $    2,517,949   $     2,517,949            -
Accounts Payable   and  Accrued
  Expenses                              372,557           372,557            -
Accrued Interest
                                        458,738           458,738            -
Other

                                         30,370           30,370
                                 --------------   ---------------  -----------
Total Contractual Obligations    $    3,379,814   $    3,379,814
                                 ==============   ===============  ===========

The inability to obtain  additional  funding will have a material adverse effect
on  our  business  and  our  ability  to  continue  as  a  going  concern.  As a
consequence,  we may be forced to seek protection  under the bankruptcy laws. In
that event, it is unclear whether we could  successfully  reorganize our capital
structure and operations,  or whether we could realize  sufficient value for our
assets to satisfy our  creditors  in full.  Accordingly,  should we be forced to
file for  bankruptcy  protection,  there is no assurance  that our  stockholders
would receive any value.

Below is a discussion of our sources and uses of funds for the years ended March
31, 2004 and 2003.

NET CASH USED IN OPERATING ACTIVITIES

Net cash used in  operating  activities  was  $442,306 and $361,106 in the years
ended  March  31,  2004  and  2003,  respectively.  The cash  used in  operating
activities for the year ended March 31, 2004 was principally the result of a net
loss  of  $1,319,077   and  an  increase  in  accounts   receivable  of  $78,840
attributable  to a higher level of sales volume,  offset by non-cash  charges of
$735,809  and an increase in accrued  interest of  $156,450.  The use of cash in
operating  activities  for the year ended  March 31,  2003 was  principally  the
result of a net loss of  $496,684,  offset by a  liability  accrued  for related


                                       8
<PAGE>


party  consulting  services that was extinguished in January 2004 as part of the
transaction described in Item 5 of Part II.

NET CASH USED IN INVESTING ACTIVITIES

We used  $64,035 and $735,  respectively,  during the years ended March 31, 2004
and 2003,  respectively,  for the  acquisition  of fixed  assets,  principally a
computer software fuel system program in the 2004 period.

NET CASH PROVIDED BY FINANCING ACTIVITIES

Net cash  provided by  financing  activities  for the ended year ended March 31,
2004  was  $629,326,  attributable  to the  sale of  convertible  debentures  of
$650,500,  net of financing  costs,  and a net increase in related party debt of
$21,174.  Net cash provided by financing activities for the year ended March 31,
2003 was $356,268 from funds provided by related parties to meet obligations.

CRITICAL ACCOUNTING POLICIES

RECENT ACCOUNT PRONOUNCEMENTS

In March 2004, the U.S. Securities and Exchange Commission's Office of the Chief
Accountant and the Division of Corporate Finance released Staff Accounting
bulletin ("SAB") No. 105, "Loan Commitments Accounted for as Derivative
Instruments". This bulletin contains specific guidance on the inputs to a
valuation-recognition model to measure loan commitments accounted for at fair
value, and requires that fair-value measurement include only differences between
the guaranteed interest rate in the loan commitment and market interest rate,
excluding any expected future cash flows related to the customer relationship or
loan servicing. In addition, SAB105 requires the disclosure of the accounting
policy for loan commitments, including methods and assumptions used to estimate
the fair value of loan commitments, and any associated hedging strategies. SAB
105 is effective for derivative instruments entered into subsequent to March 31,
2004 and should also be applied to existing instruments as appropriate. The
Company has not yet completed its evaluation of SAB 105, but does not anticipate
a material impact on the financial statements.

SEASONALITY

The Company's operations are subject to seasonal fluctuations, with a majority
of the Company's business occurring in the late fall and winter months.
Approximately 70% of the Company's revenues are earned and received from October
through March, most of such revenues are derived from the sale of home heating
products. From May through September, we can experience considerable reduction
of retail heating oil sale

RISKS RELATED TO OUR BUSINESS

WE HAVE HAD LOSSES  SINCE OUR  INCEPTION.  WE EXPECT  LOSSES TO  CONTINUE IN THE
FUTURE AND THERE IS A RISK WE MAY NEVER BECOME PROFITABLE.

For our  fiscal  years  ended  March  31,  2004 and 2003,  we had net  losses of
$1,319,077 and $496,684.  We expect to continue to incur  significant  operating
expenses until such time as the volume of heating oil sold  increases  and/or we
add ancillary products or product lines to our business.

OUR INDEPENDENT AUDITORS HAVE EXPRESSED SUBSTANTIAL DOUBT ABOUT OUR ABILITY TO
CONTINUE AS A GOING CONCERN, WHICH MAY HINDER OUR ABILITY TO OBTAIN FUTURE
FINANCING.

In their report dated June 28, 2004, our independent auditors have expressed
substantial doubt about our ability to continue as a going concern in our
financial statements for the fiscal year ended March 31, 2004. Our ability to
continue as a going concern is a result of recurring losses from operations, a
stockholders' deficit, and requirement for a significant amount of capital
financing to proceed with our business plan. Our ability to continue as a going
concern is subject to our ability to generate a profit and/or obtain necessary
funding from outside sources, including obtaining additional funding from the
sale of our securities, increasing sales or obtaining loans where possible. The
going concern qualification in the auditor's report increases the difficulty in
meeting such goals and there can be no assurances that such methods will prove
successful.

WE HAVE A WORKING CAPITAL DEFICIT,  WHICH MEANS THAT OUR CURRENT ASSETS ON MARCH
31, 2004 WERE NOT SUFFICIENT TO SATISFY OUR CURRENT LIABILITIES ON THAT DATE.

We had a working capital deficit of $2,639,365 as of March 31, 2004, which means
that our current liabilities exceeded our current assets by $2,639,365.  Current
assets are assets that are  expected to be  converted  into cash within one year
and,  therefore,  may be used to pay current liabilities as they become due. Our
working capital deficit means that our current assets on March 31, 2004 were not
sufficient to satisfy all of our current liabilities on that date.

OUR  OPERATIONS  ARE  HAZARDOUS  AND  COULD  EXPOSE  US TO THE RISK OF  MATERIAL
LIABILITIES, LOST REVENUES OR INCREASED EXPENSES.

There are risks associated with the handling of oil, such as operational hazards
and unforeseen  interruptions caused by events beyond our control. These include
accidents,  the breakdown or failure of equipment or processes, and catastrophic
events.  Liabilities  incurred and  interruptions  in  operations  caused by the
handling  of oil,  have the  potential  to  materially  impact our  consolidated
results of operations, financial position and liquidity.

OUR  OPERATIONS  ARE HAZARDOUS AND COULD EXPOSE US TO THE RISK OF  ENVIRONMENTAL
LIABILITIES

There are environmental risks associated with the risks in the handling of oil,
which include injury or loss of life and extensive property or environmental
damage. In addition, the general handling of oil has the potential for serious
impacts on human health and the environment. Because home heating oil is
considered harmful when released into the environment, the Company may suffer
adverse economic losses in the event an environmental claim exceeds the
$1,000,000 limit on the Company's environmental pollution liability insurance.


                                       9
<PAGE>


WE MAY HAVE TO CURTAIL OUR BUSINESS IF WE CANNOT FIND ADEQUATE FUNDING

We  currently  have no legally  binding  commitments  with any third  parties to
obtain any material amount of additional equity or debt financing. Our principal
stockholders have limited financial resources and may not be able to continue to
lend funds to us. We may not be able to obtain any  additional  financing in the
amounts or at the times that we may  require the  financing  or, if we do obtain
any financing, that it would be on acceptable terms because of the following:

      -     we have no additional assets to pledge as security for the loan

      -     we maybe viewed as a high market risk

As a result,  we may not have adequate capital to implement  future  expansions,
maintain our current  levels of operation or to pursue  strategic  acquisitions.
Our failure to obtain sufficient  additional financing could result in the delay
or  abandonment  of some or all of our expansion and  expenditures,  which could
harm our business and the value of our common stock.

OUR  BUSINESS  OPERATIONS  WILL BE HARMED IF WE ARE UNABLE TO OBTAIN  ADDITIONAL
FUNDING.

Our  business  operations  will be harmed if we are unable to obtain  additional
funding from related parties or from other investors or lenders. We believe that
our  available  short-term  assets  will be  sufficient  to meet  our  operating
expenses and capital  expenditures  through  March 31,  2005.  We do not know if
additional financing will be available when needed, or if it is available, if it
will be available on acceptable  terms.  Insufficient  funds may prevent us from
implementing  our  business  strategy or may require us to delay,  scale back or
eliminate certain business opportunities for our product and services.

RISKS RELATING TO OUR CURRENT FINANCING AGREEMENTS:

WE ARE IN DEFAULT ON A PORTION OF OUR CONVERTIBLE DEBENTURES

As of July 15, 2004, $2,017,949 of our June 2001, August 2001, May 2002 and June
2003 secured convertible debentures have matured and are in default. We are
currently in settlement and redemption discussions with the holders of the
convertible debentures to retire these obligations. There can be no assurance
that we will be successful in our negotiations to retire these obligations or
raise the funds necessary to retire these debentures. The debentures are
collateralized by all of our assets and there is no assurance that the holders
of the debentures will not institute legal proceedings to recover the amounts
owed including the foreclose on our assets.

THERE ARE A LARGE NUMBER OF SHARES UNDERLYING OUR CONVERTIBLE DEBENTURES, AND
WARRANTS THAT MAY BE AVAILABLE FOR FUTURE SALE AND THE SALE OF THESE SHARES MAY
DEPRESS THE MARKET PRICE OF OUR COMMON STOCK.

As of July 15, 2004, we have 74,136,826 shares of common stock issued and
outstanding and convertible debentures outstanding that may be converted into an
estimated 100,717,964 shares of common stock at current market prices, and
outstanding warrants to purchase up to 4,000,000 shares of common stock. In
addition, the number of shares of common stock issuable upon conversion of the
outstanding convertible debentures may increase if the market price of our stock
declines. All of the shares included in this prospectus may be sold without
restriction. The sale of these shares may adversely affect the market price of
our common stock.

THE  CONTINUOUSLY   ADJUSTABLE  CONVERSION  PRICE  FEATURE  OF  OUR  CONVERTIBLE
DEBENTURES COULD REQUIRE US TO ISSUE A SUBSTANTIALLY GREATER NUMBER OF SHARES TO
THE  SELLING   STOCKHOLDERS,   WHICH  WILL  CAUSE   DILUTION  TO  OUR   EXISTING
STOCKHOLDERS.

Our obligation to issue shares upon conversion of our convertible  securities is
essentially limitless.


                                       10
<PAGE>


The  following is an example of the amount of shares of our common stock that is
issuable  to  the  selling  stockholder,  upon  conversion  of  our  convertible
debentures and subsequent exercise of warrants,  based on market prices 25%, 50%
and 75% below the market price, as of July 15, 2004 of $0.05.

<TABLE>
<CAPTION>
                                            With                                      Percentage of
% Below Market    Price Per Share    Discount of 50%   Number of Shares Issuable   Outstanding Stock
--------------    ---------------    ---------------   -------------------------   -----------------
<S>      <C>            <C>               <C>                <C>                          <C>
         25%            $0.0375           $0.0188            135,263,245                  65%
         50%             $0.025           $0.0125            203,435,920                  73%
         75%            $0.0125           $0.0063            403,642,698                  84%
</TABLE>



The  issuance  of shares  upon  conversion  of the  convertible  debentures  and
exercise of warrants  may result in  substantial  dilution to the  interests  of
other  stockholders  since the selling  stockholders may ultimately  convert and
sell the full amount issuable on conversion.  Although the selling  stockholders
may not convert their  convertible  note and/or  exercise their warrants if such
conversion  or  exercise  would  cause  them  to  own  more  than  4.99%  of our
outstanding  common  stock,  this  restriction  does  not  prevent  the  selling
stockholders  from converting  and/or exercising some of their holdings and then
converting  the rest of their  holdings.  In this way, the selling  stockholders
could sell more than this limit while never holding more than this limit.  There
is no upper limit on the number of shares that may be issued which will have the
effect of further diluting the proportionate equity interest and voting power of
holders of our common stock, including investors in this offering.

IF WE  ARE  REQUIRED  FOR  ANY  REASON  TO  REPAY  OUR  OUTSTANDING  CONVERTIBLE
DEBENTURES,  WE WOULD BE REQUIRED TO DEPLETE OUR WORKING CAPITAL,  IF AVAILABLE,
OR RAISE ADDITIONAL FUNDS. OUR FAILURE TO REPAY THE CONVERTIBLE  DEBENTURES,  IF
REQUIRED,  COULD RESULT IN LEGAL ACTION AGAINST US, WHICH COULD REQUIRE THE SALE
OF SUBSTANTIAL ASSETS

We entered into Securities Purchase Agreements for the sale of an aggregate of
$800,000 of convertible debentures and assumed $1,717,949 of convertible
debentures in the merger and recapitalization transaction with ClickableOil.com,
Inc. The convertible debentures are due and payable, with 10% interest, one year
from the date of issuance, unless sooner converted into shares of our common
stock. In addition, $2,017,949 of the convertible debentures has matured and is
in default and could require the early repayment at a price of 130% of the
amount due under the debenture.. If we are required to repay the convertible
debentures, we would be required to use our limited working capital and raise
additional funds. If we were unable to repay the debentures when required, the
debenture holder could commence legal action against us to recover the amounts
due. Any such action may require us to curtail or cease operations.

RISKS RELATING TO OUR COMMON STOCK:

OUR BOARD OF DIRECTORS CAN ISSUE PREFERRED STOCK WITHOUT STOCKHOLDER CONSENT AND
DILUTE OR OTHERWISE SIGNIFICANTLY AFFECT THE RIGHTS OF EXISTING STOCKHOLDERS.

Our  certificate of  incorporation  provides that preferred  stock may be issued
from time to time in one or more series. Our board of directors is authorized to
determine the rights,  preferences,  privileges and restrictions  granted to and
imposed upon any unissued  series of preferred  stock and the designation of any
such  shares,  without  any vote or  action  by our  stockholders.  The board of
directors  may authorize  and issue  preferred  stock with voting power or other
rights  that could  adversely  affect the  voting  power or other  rights of the
holders of common stock. In addition, the issuance of preferred stock could have
the effect of delaying, deferring or preventing a change in control, because the
terms of  preferred  stock that might be issued could  potentially  prohibit the
consummation of any merger,  reorganization,  sale of  substantially  all of our
assets,  liquidation or other  extraordinary  corporate  transaction without the
approval of the holders of the outstanding shares of the preferred stock.

THE PRICE OF OUR COMMON  STOCK MAY BE AFFECTED BY A LIMITED  TRADING  VOLUME AND
MAY FLUCTUATE SIGNIFICANTLY.


                                       11
<PAGE>


There is a  limited  public  market  for our  common  stock  and there can be no
assurance that an active  trading  market will develop.  An absence of an active
trading  market could  adversely  affect our  stockholders'  ability to sell our
common stock in short time periods, or possibly at all. Our common stock has not
traded  over the past 18  months,  and is likely to  experience  in the  future,
significant price and volume fluctuations that could adversely affect the market
price of our  common  stock  without  regard to our  operating  performance.  In
addition,  we  believe  that  factors  such  as  quarterly  fluctuations  in our
financial  results and changes in the overall  economy or the  condition  of the
financial  markets  could  cause  the  price of our  common  stock to  fluctuate
substantially.

OUR COMMON STOCK IS SUBJECT TO "PENNY STOCK" RULES.

The Securities and Exchange  Commission has adopted Rule 15g-9 which establishes
the  definition  of a "penny  stock,"  for the  purposes  relevant to us, as any
equity  security that has a market price of less than $5.00 per share or with an
exercise price of less than $5.00 per share, subject to certain exceptions.  For
any transaction involving a penny stock, unless exempt, the rules require:

      o that a broker or dealer approve a person's  account for  transactions in
      penny  stocks;  and o the  broker or dealer  receive  from the  investor a
      written  agreement  to the  transaction,  setting  forth the  identity and
      quantity of the penny stock to be purchased.

In order to approve a person's  account for  transactions  in penny stocks,  the
broker or dealer must:

      o obtain financial information and investment experience objectives of the
      person;  and o make a reasonable  determination  that the  transactions in
      penny stocks are  suitable  for that person and the person has  sufficient
      knowledge and experience in financial  matters to be capable of evaluating
      the risks of transactions in penny stocks.

The broker or dealer  must also  deliver,  prior to any  transaction  in a penny
stock, a disclosure  schedule  prepared by the Commission  relating to the penny
stock market, which, in highlight form:

      o sets forth the basis on which the broker or dealer made the  suitability
      determination;  and o that the broker or dealer received a signed, written
      agreement from the investor prior to the transaction.

Disclosure  also has to be made about the risks of  investing in penny stocks in
both public offerings and in secondary trading and about the commissions payable
to both the broker-dealer and the registered representative,  current quotations
for the securities and the rights and remedies available to an investor in cases
of fraud in penny stock  transactions.  Finally,  monthly  statements have to be
sent disclosing recent price information for the penny stock held in the account
and information on the limited market in penny stocks.

ITEM 7. FINANCIAL STATEMENTS

The Company's financial statements as of and for the fiscal year ended March 31,
2004 have been  examined to the extent  indicated  in their report by Weinberg &
Company,  P.A.,  independent  certified  accountants,  and have been prepared in
accordance  with  generally  accepted  accounting  principles  and  pursuant  to
Regulation S-B as promulgated  by the  Securities and Exchange  Commission.  The
aforementioned  financial  statements are included in this Form 10-KSB beginning
on page F-1.

ITEM  8.  CHANGES  IN AND  DISAGREEMENTS  WITH  ACCOUNTANTS  ON  ACCOUNTING  AND
FINANCIAL DISCLOSURE

On June 23, 2003, a Form 8-K was filed announcing the dismissal of our
independent accountants, Merdinger, Fruchter, Rosen & Corso, P.C., and the
engagement of our new independent accountants, Weinberg & Company, P.A. Our
board of directors recommended the dismissal of our former accountants. There
were no disagreements between the Company and its former accountants. As of May
14, 2004, the Form 8-K was amended to report the change in accountants under
Item 4. rather than Item 1. and Item 7.


                                       12
<PAGE>


On June 23, 2003, a Form 8-K was filed announcing the merger of
ClickableOil.com, Inc. with and into the Company.

On August 25, 2003, an amended Form 8-K was filed including the audited
financial statements of ClickableOil.com, Inc. for the fiscal years ended March
31, 2003 and 2002.

ITEM 8A. CONTROLS AND PROCEDURES

      (a)   EVALUATION OF DISCLOSURE CONTROLS AND PROCEDURES:

As of March 31, 2004, we carried out an evaluation,  under the  supervision  and
with the  participation  of our Chief  Executive  Officer  and  Chief  Financial
Officer,  of the  effectiveness  of the design and  operation of our  disclosure
controls and procedures.  Based on this evaluation,  our Chief Executive Officer
and  Chief  Financial  Officer  concluded  that  our  disclosure   controls  and
procedures  are  effective  in  timely  alerting  them to  material  information
required  to be  included  in our  periodic  reports  that  are  filed  with the
Securities  and Exchange  Commission.  It should be noted that the design of any
system  of  controls  is  based  in part  upon  certain  assumptions  about  the
likelihood of future events,  and there can be no assurance that any design will
succeed in achieving  its stated goals under all  potential  future  conditions,
regardless of how remote. In addition,  we reviewed our internal  controls,  and
there have been no  significant  changes in our  internal  controls  or in other
factors that could significantly affect those controls subsequent to the date of
their last valuation.

      (b)   CHANGES IN INTERNAL CONTROLS:

There were no significant changes in the Company's internal controls or in other
factors that could  significantly  affect these controls  during the fiscal year
covered by this  Report or from the end of the  reporting  period to the date of
this Form 10-KSB.


                                       13
<PAGE>

PART III

ITEM 9. DIRECTORS AND EXECUTIVE OFFICERS

The following  table sets forth the names and ages of our current  directors and
executive officers, their principal offices and positions and the date each such
person  became a director or  executive  officer.  Our  executive  officers  are
elected  annually by the Board of Directors.  Our directors serve one-year terms
until their  successors are elected.  The executive  officers serve terms of one
year or until their  death,  resignation  or removal by the Board of  Directors.
There are no family relationships or understandings between any of the directors
and executive officers.  In addition,  there was no arrangement or understanding
between any executive  officer and any other person pursuant to which any person
was selected as an executive officer.

Our directors and officers are as follows:

Name and Address                   Age      Position

Nicholas Cirillo, Jr.              41       Chief Executive
c/o ClickableOil.com, Inc.                  Officer, President and
711 South Columbus Avenue                   Director

Mount Vernon, NY 10550

Guy Pipolo                         41       Chief Operating Officer,
c/o ClickableOil.com, Inc.                  Chief Financial
711 South Columbus Avenue                   Officer and Director
Mount Vernon, NY 10550

David Rodgers                      51       Secretary and Director
c/o ClickableOil.com, Inc.
711 South Columbus Avenue
Mount Vernon, NY 10550

Nicholas Cirillo, Jr. has served as the Chief Executive Officer, President and
Director of Clickable Enterprises, Inc since the June 6, 2003 merger with
ClickableOil.com, Inc.,. In 1995, Mr. Cirillo, along with Guy Pipolo, co-founded
National Retailers Group (which later became ClickableOil.com, Inc., when
National Retailers Group became an Internet-based company), a New-York based
discount oil company that provided purchasing, hedging and logistical services
to wholesale terminal operations in both the Bronx and Westchester, marketed #4
and #6 oil to commercial customers in New York, Connecticut and Massachusetts,
and offered homeowners reduced-priced oil using state-of-the-art distribution
strategies. Mr. Cirillo served as President of National Retailers Group and
ClickableOil.com, Inc. from 1995 to the merger. From 1987 to 1995, Mr. Cirillo
was a Manager with Cibro Petroleum where his responsibilities included
overseeing the hedging and purchasing strategies for over $1 billion in home
heating oil. From 1984-1987, Mr. Cirillo was also employed by Bear Stearns and
by a privately held petroleum trading company. He received his Bachelor of Arts
in Economics from Georgetown University, and his Masters of Business
Administration from Fordham University.

Guy Pipolo has served as the Chief Operating Officer, Chief Operating Officer,
Chief Financial Officer and Director and of Clickable Enterprises, Inc. since
the June 6, 2003 merger with ClickableOil.com, Inc. of In 1995, Mr. Pipolo
co-founded, along with Nick Cirillo, Jr., National Retailers Group (which later
became ClickableOil.com, Inc., when National Retailers Group became an
Internet-based company), a New-York based discount oil company that provided
purchasing, hedging and logistical services to wholesale terminal operations in
both the Bronx and Westchester, marketed #4 and #6 oil to commercial customers
in New York, Connecticut and Massachusetts, and offered homeowners
reduced-priced oil using state-of-the-art distribution strategies. Mr. Cirillo
served as Chief Operating and Chief Financial Officer of National Retailers
Group and ClickableOil.com, Inc. from 1995 to the merger. From 1988 to 1995, Mr.
Pipolo was the Supply Manager with Cibro Petroleum. Mr. Pipolo earned his
Bachelor of Business Administration in Finance from Iona College.


                                       14
<PAGE>

David Rodgers is co-founder of Clickable Enterprises, Inc. Effective with the
June 6, 2003 merger with ClickableOil.com, Inc., Mr. Rodgers was appointed
Secretary and Director of the Company. He has served as Chief Financial Officer
of Refuse Systems Corp., and Appliance Brokers Ltd Inc. since 2002. Previously,
he served as the Director of Information Technology and Chief Financial Officer
with Burnside Coal and Oil/West Vernon Petroleum Corp. from 1982-2002. Prior to
1982, Mr. Rodgers worked as an accountant in various professional accounting
firms. Mr. Rodgers received his Bachelor of Science in Accounting from the
University of Bridgeport.

All  directors  hold office until the next annual  meeting of  stockholders  and
until their successors have been duly elected and qualified.

CODE OF ETHICS

On July 15,  2004,  the Board of  Directors  adopted  a  written  Code of Ethics
designed to deter wrongdoing and promote honest and ethical conduct,  full, fair
and accurate  disclosure,  compliance with laws,  prompt internal  reporting and
accountability to adherence to the Code of Ethics.

ITEM 10. EXECUTIVE COMPENSATION

SUMMARY COMPENSATION TABLE

The  following  table shows  compensation  paid by us for the fiscal years 2004,
2003 and 2002.  Other than as set forth below,  no executives'  salary and bonus
exceeded  $100,000 in any of the  applicable  years.  The following  information
includes  the  dollar  value  of base  salaries,  bonus  awards,  the  value  of
restricted  shares  issued  in lieu  of  cash  compensation  and  certain  other
compensation, if any, whether paid or deferred.

<TABLE>
<CAPTION>
                                        Annual Compensation                     Long-Term Compensation

                                                                                    Awards         Payouts
                                                                 Other       Restricted
                                                                Annual          Stock     Options/   LTIP     All Other
Name and                             Salary        Bonus     Compensation     Award(s)     SARs    Payouts  Compensation
Principal Position        Year         ($)          ($)           ($)            ($)        (#)      ($)         ($)
<S>                                    <C>          <C>           <C>            <C>        <C>      <C>         <C>
Nicholas Cirillo, Jr.      2004         $  0         0          0               0           0        0          0
CEO and President          2003            0         0          0               0           0        0          0
                           2002            0         0          0               0           0        0          0

Milton Cotter              2004            0         0          0               0           0        0          0
Former CEO & CFO           2003            0         0          0              5,000(1)     0        0          0
                           2002         93,984       0          0               0           0        0          0
---------------------------------------------------------------------------------------------------------------------------
</TABLE>
(1) Represents 10,000 shares of common stock.

During the last fiscal year, there were no individual grants of stock options or
freestanding SARs, nor were there any exercises of stock options or freestanding
SARs, to or by any executive officer,  nor were there any unexercised options or
SARs  granted to any  executive  officer,  nor were there any awards made to any
executive officers under any long term incentive plan.

EMPLOYMENT AGREEMENT

On June 6, 2003, we entered into a six month  employment  agreement  with Milton
Cotter, our former Chief Executive Officer and Chairman, to continue to serve as
our Chief Executive Officer and Chief Financial Officer,  and to insure that all
of our 2002 and 2003 financial reports be prepared and filed with the SEC.


                                       15
<PAGE>


ITEM 11.  SECURITY  OWNERSHIP OF CERTAIN  BENEFICIAL  OWNERS AND  MANAGEMENT AND
RELATED STOCKHOLDER MATTERS

The following table contains  information about the beneficial  ownership of our
common stock as of July 15, 2004 for:

      o     each  person  who  beneficially  owns more than five  percent of the
            common stock;
      o     each of our directors;
      o     the named executive officers; and
      o     all directors and executive officers as a group.

Unless otherwise indicated, the address for each person or entity named below is
c/o Clickable  Enterprises,  Inc., 711 South Columbus Avenue,  Mount Vernon, New
York 10550.

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.  Except as indicated by footnote,  and subject
to community  property  laws where  applicable,  the persons  named in the table
below have sole voting and investment power with respect to all shares of common
stock  shown as  beneficially  owned  by  them.  The  percentage  of  beneficial
ownership is based on 74,136,826  shares of common stock  outstanding as of July
15, 2004.

                                   Common Stock Beneficially Owned

Name and Address                   Number                Percent

Nicholas Cirillo, Jr. (1)          19,932,420             26.9%
Guy Pipolo (1)                     19,932,420             26.9%
David Rodgers (1)                  18,030,020             24.3%

All Executive Officers and
 Directors as a Group              57,894,860             78.1%



(1) All  shares  are  beneficially  owned by (a) DGN  Holdings,  LLC, a New York
limited liability company in which Messrs.  Cirillo, Pipolo and Rodgers each own
a 33.33% interest,  (b) NexGen Energy, LLC, a New York limited liability company
in which Messrs.  Cirillo, Pipolo and Rodgers each own a 33.33% interest and (c)
NRG Heat and Power,  LLC, a New York limited  liability company in which Messrs.
Cirillo and Pipolo each own a 50% interest.


                                       16
<PAGE>


ITEM 12. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS

During the past two fiscal years, there have been no transactions between us and
any officer,  director,  nominee for election as  director,  or any  shareholder
owning greater than five percent (5%) of our outstanding  shares, nor any member
of the above referenced individuals' immediate family, except as follows:

During  the  years  ended  March  31,  2004  and  2003,  the  Company  purchased
approximately 25% and 40%, respectively,  of its heating oil for resale from two
suppliers that are owned and managed by the Company's officers and stockholders.
As of March 31, 2004 and 2003, the aggregate amounts due to these suppliers were
$17,748 and $539,665, respectively, and are included in due to related parties.

During the years ended  March 31,  2004 and 2003,  the Company had fuel sales of
$13,867  and  $566,067,  respectively,  to  related  parties by virtue of common
ownership.  As of March 31,  2004 and 2003,  the  balance  due from the  related
parties  was  $0  and  $45,649,   respectively,  and  is  included  in  accounts
receivable.

During the years ended March 31, 2004 and 2003,  the Company  expensed  $-0- and
$53,796,  respectively, to three related parties for reimbursement of consulting
fees and expenses included in selling,  general and administrative.  As of March
31,  2004 and 2003,  $0 and  $275,868,  respectively,  are  included in accounts
payable and accrued expenses.

As of March 31, 2004 and 2003, notes payable due to related parties was $-0- and
$459,000, respectively. During the year ended March 31, 2004, the Company issued
stock in full satisfaction of the notes payable.

On June 6,  2003,  we  entered  into  an  Agreement  and  Plan  of  Merger  with
ClickableOil   Acquisition  Corp.,  a  Delaware  corporation   wholly-owned  by,
ClickableOil.com,  Inc.,  a  Delaware  corporation  engaged in the  business  of
selling heating oil and related services to residential and commercial customers
in the New York metropolitan area,  Westchester County and Long Island,  Michael
J.  Connor,  The James  Group,  and DGN  Holdings,  LLC.  Under the terms of the
agreement, we acquired 100 percent of ClickableOil.com, Inc.'s stock in exchange
for the issuance by us of approximately 43 million shares of common stock to the
holders of ClickableOil.  The new shares constitute  approximately 90 percent of
our outstanding  shares.  ClickableOil.com,  Inc.'s founders,  Messrs.  Nicholas
Cirillo,  Jr., Guy Pipolo and David Rodgers,  have been appointed our President,
Chief  Operating  Officer and  Secretary,  respectively,  and all have been duly
appointed directors.  Mr. Milton Cotter, former Chief Executive Officer,  served
as our Chief Executive  Officer until December 2003.  Messrs.  Cotter and Berman
resigned as directors on June 6, 2003.

Immediately after the ClickableOil.com,  Inc. merger transaction,  we executed a
Purchase and Sale Agreement with Milton Cotter, Eric Cotter,  Richard Berman and
other former officers providing for the sale of 100% of the stock in Achievement
TEC, Inc. and Career  Direction,  Inc. in exchange for  6,428,073  shares of our
common stock collectively owned by them. We subsequently retired these shares.

The  above-referenced  transactions  with our affiliates were made on terms that
are no less favorable to us than those  generally  available  from  unaffiliated
third parties.


                                       17
<PAGE>


ITEM 13. EXHIBITS AND REPORTS ON FORM 8-K

(a)   Exhibits

Exhibit No.       Description

3.1               Articles of  Incorporation  (Incorporated  by reference to our
                  registration statement on Form 10-SB).

3.2               Certificate  of  amendment  (Incorporated  by reference to our
                  registration statement on Form SB-2).

3.3               Bylaws   (Incorporated   by  reference  to  our   registration
                  statement on Form 10-SB).

10.1              Silver Ramona Mining, Inc. 10% Secured  Convertible  Debenture
                  due June 29, 2003 in the principal sum of $794,119.79,  issued
                  to  AJW  Partners,  LLC  (Incorporated  by  reference  to  our
                  registration statement on Form SB-2 filed August 3, 2001).

10.2              Silver Ramona Mining, Inc. 10% Secured  Convertible  Debenture
                  due June 29, 2003 in the principal sum of $398,829.30,  issued
                  to  AJW  Partners,  LLC  (Incorporated  by  reference  to  our
                  registration statement on Form SB-2 filed August 3, 2001).

10.3              Silver Ramona Mining, Inc. 10% Secured  Convertible  Debenture
                  due August 13, 2003 in the principal  sum of $125,000,  issued
                  to New Millennium  Capital  Partners II, LLC  (Incorporated by
                  reference to our  registration  statement  on Form 8-K,  filed
                  August 14,2001).

10.4              Silver Ramona Mining, Inc. 10% Secured  Convertible  Debenture
                  due August 13, 2003 in the principal  sum of $125,000,  issued
                  to  AJW  Partners,  LLC  (Incorporated  by  reference  to  our
                  registration statement on Form 8-K, filed August 14, 2001).

10.5              Security   Agreement   among  the   Company  and  the  Initial
                  Purchasers(Incorporated   by  reference  to  our  registration
                  statement Form8-K, filed July 17, 2001).

10.6              Intellectual Property Security Agreement among the Company and
                  the  Initial  Purchasers  (Incorporated  by  reference  to our
                  registration statement on Form 8-K, filed July 17, 2001).

10.7              Secured  Convertible  Debenture Purchase Agreement dated as of
                  May8,  2002  among the  Company  and AJW  Partners,  LLC,  New
                  Millennium Capital Partners II, LLC, Pegasus Capital Partners,
                  LLC and AJW/New  Millennium  Offshore  Ltd.  (the  "Subsequent
                  Purchasers")(Incorporated  by  reference  to our  registration
                  statement on SB-2filed June 21, 2002).

10.8              Registration  Rights  Agreement dated as of May 8, 2002, among
                  the Company and the  Subsequent  Purchasers  (Incorporated  by
                  reference to our registration statement on SB-2 filed June 21,
                  2002).

10.9              Achievement  Tec  Holdings,   Inc.  10%  Secured   Convertible
                  Debenture  due May 8, 2003 in the  principal  sum of  $37,500,
                  issued   to  New   Millennium   Capital   Partners   II,   LLC
                  (Incorporated  by reference to our  registration  statement on
                  SB-2 filed June 21, 2002).

10.10             Achievement  Tec  Holdings,   Inc.  10%  Secured   Convertible
                  Debenture  due May 8, 2003 in the  principal  sum of  $37,500,
                  issued to AJW Partners,  LLC (Incorporated by reference to our
                  registration statement on SB-2 filed June 21, 2002).

10.11             Achievement  Tec  Holdings,   Inc.  10%  Secured   Convertible
                  Debenture  due May 8, 2003 in the  principal  sum of $112,500,
                  issued to  Pegasus  Capital  Partners,  LLC  (Incorporated  by
                  reference to our registration statement on SB-2 filed June 21,
                  2002).


                                       18
<PAGE>


10.12             Achievement  Tec  Holdings,   Inc.  10%  Secured   Convertible
                  Debenture  due May 8, 2003 in the  principal  sum of $112,500,
                  issued to AJW/New  Millennium  Offshore Ltd.  (Incorporated by
                  reference to our registration statement on SB-2 filed June 21,
                  2002).

10.13             Security  Agreement  among  the  Company  and  the  Subsequent
                  Purchasers  (Incorporated  by  reference  to our  registration
                  statement on SB-2 filed June 21, 2002).

10.14             Intellectual Property Security Agreement among the Company and
                  the Subsequent  Purchasers  (Incorporated  by reference to our
                  registration statement on SB-2 filed June 21, 2002).

10.15             Independent  Contractor/Trucking  Agreement  dated  March 2004
                  (incorporated   by  reference  to  our  amended   registration
                  statement on Form SB-2/A filed on May 14, 2004).

10.16             Terminal Agreement dated October 2000 between Clickableoil.com
                  and New Hyde Park Oil Terminal, LLC (incorporated by reference
                  to our amended registration  statement on Form SB-2/A filed on
                  May 14, 2004).

10.17             Independent  Contractor  Agreement  dated  June  2002  between
                  Clickableoil.com  and Nexgen  Energy,  LLC.  (incorporated  by
                  reference to our amended registration statement on Form SB-2/A
                  filed on May 14, 2004).

14.1              Code of Ethics (incorporated by reference to our March 31,
                  2004 Form 10-KSB filed on July 21, 2004).

23.1              Consent of accountants (filed herewith).

31.1              Officer's   Certificate   Pursuant   to  Section   302  (filed
                  herewith).

31.2              Officer's   Certificate   Pursuant   to  Section   302  (filed
                  herewith).


32.1              Certification  Pursuant to 18 U.S.C.  Section 1350, as Adopted
                  Pursuant  to  Section  906 of the  Sarbanes-Oxley  Act of 2002
                  (filed herewith).

32.2              Certification  Pursuant to 18 U.S.C.  Section 1350, as Adopted
                  Pursuant  to  Section  906 of the  Sarbanes-Oxley  Act of 2002
                  (filed herewith).

B.    Reports on Form 8-K. None


                                       19
<PAGE>


ITEM 14.   PRINCIPAL ACCOUNTING FEES AND SERVICES

AUDIT FEES. The aggregate  fees billed for  professional  services  rendered was
$67,595 and $86,017 for the audit of the Company's annual  financial  statements
for the  fiscal  years  ended  March 31,  2004 and 2003,  respectively,  and the
reviews of the financial  statements  included in the Company's Forms 10-QSB for
those fiscal years and the filing of our Registration Statement.

AUDIT-RELATED FEES. No fees were billed in each of the last two fiscal years for
assurance and related  services by the principal  accountant that are reasonably
related to the  performance  of the audit or review of the  Company's  financial
statements and not reported under the caption "Audit Fees."

TAX  FEES.  No fees  were  billed  in each of the  last  two  fiscal  years  for
professional  services rendered by the principal  accountant for tax compliance,
tax advice and tax planning services.

ALL OTHER FEES.  Other than the  services  described  above,  no other fees were
billed by the principal accountant for the fiscal years ended March 31, 2004 and
2003.


                                       20
<PAGE>


                                   SIGNATURES

         In  accordance  with  Section  13 or 15(d)  of the  Exchange  Act,  the
registrant  caused  this  amended  report  to be  signed  on its  behalf  by the
undersigned, thereunto duly authorized.

                                  CLICKABLE ENTERPRISES, INC.

                                  By:    /s/ Nicholas Cirillo, Jr.
                                     -------------------------------------------
                                  Name:  Nicholas Cirillo, Jr.
                                  Title: President (Principal Executive Officer)
                                  Date:  October 7, 2004


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

<TABLE>
<CAPTION>
SIGNATURE                                       TITLE                                                         DATE
---------                                       -----                                                         ----
<S>                                             <C>                                                        <C>
/s/ Nicholas Cirillo, Jr.
------------------------------------------
Nicholas Cirillo, Jr.                           President (Principal Executive Officer) and Director       October 7, 2004


/s/ Guy Pipolo
------------------------------------------
Guy Pipolo                                      Chief Financial Officer  (Principal Financial              October 7, 2004
                                                Officer) and Director

/s/ David Rodgers
------------------------------------------
David Rodgers                                   Secretary and Director                                     October 7, 2004
</TABLE>


                                       21
<PAGE>




      CLICKABLE ENTERPRISES, INC. (FORMERLY ACHIEVEMENT TEC HOLDINGS, INC.)
                                 AND SUBSIDIARY
                              FINANCIAL STATEMENTS
                  AS OF MARCH 31, 2004 (CONSOLIDATED) AND 2003













                                      F-vii
<PAGE>

                           CLICKABLE ENTERPRISES, INC.
                    (FORMERLY ACHIEVEMENT TEC HOLDINGS, INC.)
                                 AND SUBSIDIARY


<TABLE>
<CAPTION>
                                    CONTENTS
                                    --------

<S>                <C>          <C>
PAGE                  i         INDEPENDENT AUDITORS' REPORT

PAGE                  1         BALANCE SHEETS AS OF MARCH 31, 2004 (CONSOLIDATED) AND 2003

PAGE                  2         STATEMENTS OF OPERATIONS FOR THE YEARS ENDED MARCH 31, 2004 (CONSOLIDATED) AND 2003

PAGE                  3         STATEMENTS  OF CHANGES IN  STOCKHOLDERS'  DEFICIENCY  FOR THE YEARS ENDED MARCH 31,
                                2004 (CONSOLIDATED) AND 2003

PAGE                  4         STATEMENTS OF CASH FLOWS FOR THE YEARS ENDED MARCH 31, 2004 (CONSOLIDATED) AND 2003

PAGES              5 - 13       NOTES TO FINANCIAL STATEMENTS
</TABLE>



                                      F-viii
<PAGE>


                          INDEPENDENT AUDITORS' REPORT

To the Board of Directors of:
  Clickable Enterprises, Inc.
  (formerly Achievement Tec Holdings, Inc.)

We have audited the accompanying balance sheets of Clickable  Enterprises,  Inc.
(formerly  Achievement  Tec Holdings,  Inc.) and Subsidiary as of March 31, 2004
(Consolidated)  and 2003 and the related  statements of  operations,  changes in
stockholders'  deficiency  and  cash  flows  for the  years  then  ended.  These
financial  statements are the  responsibility of the Company's  management.  Our
responsibility  is to express an opinion on these financial  statements based on
our audits.

We conducted our audits in accordance  with the standards of the Public  Company
Accounting Oversight Board (United States). Those standards require that we plan
and  perform  the  audits to  obtain  reasonable  assurance  about  whether  the
financial  statements  are free of  material  misstatement.  An  audit  includes
examining,  on a test basis,  evidence supporting the amounts and disclosures in
the  financial  statements.  An audit also  includes  assessing  the  accounting
principles  used  and  significant  estimates  made  by  management,  as well as
evaluating the overall  financial  statement  presentation.  We believe that our
audits provide a reasonable basis for our opinion.

In our opinion, the financial statements referred to above present fairly in all
material  respects,  the  financial  position  of  Clickable  Enterprises,  Inc.
(formerly  Achievement  Tec Holdings,  Inc.) and Subsidiary as of March 31, 2004
(Consolidated) and 2003 and the results of their operations and their cash flows
for the years then ended 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 9 to the
financial  statements,  the Company has a net loss of $1,319,077  and a negative
cash flow from  operations  of $442,306  for the year ended March 31, 2004 and a
working  capital  deficiency of  $2,639,365  and a  stockholders'  deficiency of
$2,574,227 at March 31, 2004.  These matters raise  substantial  doubt about the
Company's  ability to continue as a going concern.  Management's plan in regards
to  these  matters  is also  described  in Note 9.  The  accompanying  financial
statements do not include any adjustments  that might result from the outcome of
this uncertainty.

WEINBERG & COMPANY, P.A.


Boca Raton, Florida
June 28, 2004


                                      F-ix
<PAGE>

      CLICKABLE ENTERPRISES, INC. (FORMERLY ACHIEVEMENT TEC HOLDINGS, INC.)
                                 AND SUBSIDIARY
                                 BALANCE SHEETS
                  AS OF MARCH 31, 2004 (CONSOLIDATED) AND 2003


<TABLE>
<CAPTION>
                                                 ASSETS
                                                 ------

                                                                                       2004           2003
                                                                                   -----------    -----------
<S>                                                                                <C>                  <C>
CURRENT ASSETS
Cash                                                                               $   130,902          7,917
Accounts receivable, net                                                               138,299         69,911
Inventory                                                                               11,143         10,900
Prepaid expenses                                                                        13,000         77,905
Deferred financing costs, net                                                           62,990             --
Other assets                                                                               782          1,738
                                                                                   -----------    -----------
Total Current Assets                                                                   357,116        168,371
PROPERTY AND EQUIPMENT, NET                                                             58,580          2,767
OTHER ASSETS                                                                             6,558             --
                                                                                   -----------    -----------
TOTAL ASSETS                                                                       $   422,254        171,138
                                                                                   ===========    ===========

                                     LIABILITIES AND STOCKHOLDERS' DEFICIENCY
                                     ----------------------------------------
CURRENT LIABILITIES
Accounts payable and other accrued expenses                                        $   372,757        291,011
Accrued interest                                                                       458,738         26,880
Due to related parties                                                                  17,748        539,665
Notes payable - related party                                                               --        459,000
Convertible debentures, net of discount of $383,333                                  2,134,616             --
Customer deposits                                                                       12,622         20,166
                                                                                   -----------    -----------
Total Current Liabilities                                                            2,996,481      1,336,722
                                                                                   -----------    -----------

COMMITMENTS AND CONTINGENCIES

STOCKHOLDERS' DEFICIENCY
Preferred stock, $.001 par value, 10,000,000 shares authorized, none issued
and outstanding                                                                             --             --
Common stock, $.001 par value, 500,000,000 shares authorized, 74,136,826
and 43,000,000 shares issued and outstanding, respectively                              74,137         43,000
Additional paid-in-capital                                                             630,839        563,000
Deferred compensation                                                                 (188,542)            --
Accumulated deficit                                                                 (3,090,661)    (1,771,584)
                                                                                   -----------
Total Stockholders' Deficiency                                                      (2,574,227)    (1,165,584)
                                                                                   -----------    -----------
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIENCY                                     $   422,254        171,138
                                                                                   ===========    ===========
</TABLE>


                 See accompanying notes to financial statements.



                                      F-1
<PAGE>


      CLICKABLE ENTERPRISES, INC. (FORMERLY ACHIEVEMENT TEC HOLDINGS, INC.)
                                 AND SUBSIDIARY
                            STATEMENTS OF OPERATIONS
           FOR THE YEARS ENDED MARCH 31, 2004 (CONSOLIDATED) AND 2003


<TABLE>
<CAPTION>
                                                                                       2004           2003
                                                                                   -----------    -----------

<S>                                                                                <C>            <C>
FUEL SALES, INCLUDING RELATED PARTY SALES OF $13,867 AND $566,067, RESPECTIVELY    $ 1,879,565    $ 1,490,359

COST OF SALES                                                                        1,627,129      1,428,019
                                                                                   -----------    -----------

GROSS PROFIT                                                                           252,436         62,340
                                                                                   -----------    -----------

OPERATING EXPENSES
     Selling, general and administrative                                               837,923        524,669
     Depreciation and amortization                                                      94,732          1,894
                                                                                   -----------    -----------
                                                                                       932,655        526,563
TOTAL OPERATING EXPENSES
                                                                                   -----------    -----------

LOSS FROM OPERATIONS                                                                  (680,219)      (464,223)
                                                                                   -----------    -----------

OTHER INCOME (EXPENSE)

 Other income                                                                            2,204             --
 Interest expense                                                                     (641,062)       (32,461)
                                                                                   -----------    -----------
 TOTAL OTHER INCOME (EXPENSE)                                                         (638,858)       (32,461)
                                                                                   -----------    -----------

NET LOSS                                                                           $(1,319,077)   $  (496,684)
                                                                                   ===========    ===========
Net loss per share - basic and diluted                                             $      (.03)   $      (.01)
                                                                                   ===========    ===========
Weighted average number of common shares outstanding -basic and diluted             51,480,641     43,000,000
                                                                                   ===========    ===========
</TABLE>


                 See accompanying notes to financial statements.


                                      F-2
<PAGE>


      CLICKABLE ENTERPRISES, INC. (FORMERLY ACHIEVEMENT TEC HOLDINGS, INC.)
                                 AND SUBSIDIARY
                STATEMENTS OF CHANGES IN STOCKHOLDERS' DEFICIENCY
           FOR THE YEARS ENDED MARCH 31, 2004 (CONSOLIDATED) AND 2003


<TABLE>
<CAPTION>
                                                                      Additional
                                              Common Stock             Paid in        Deferred      Accumulated
                                          Shares         Amount        Capital      Compensation      Deficit         Total
                                       -----------    -----------    -----------    ------------    -----------    -----------
<S>                                     <C>           <C>            <C>            <C>             <C>            <C>
Balance, April 1, 2002                  43,000,000    $    43,000    $   563,000    $         --    $(1,274,900)   $  (668,900)

Net loss, 2003                                  --             --             --              --       (496,684)      (496,684)
                                       -----------    -----------    -----------    ------------    -----------    -----------

Balance, April 1, 2003                  43,000,000         43,000        563,000              --     (1,771,584)    (1,165,584)

Liabilities assumed from merger with
Achievement Tec Holdings, Inc.          10,320,039         10,320     (2,073,587)             --             --     (2,063,267)

Cancellation of shares on sale of       (6,428,073)        (6,428)         6,428              --             --             --
subsidiaries

Beneficial conversion feature of
convertible debentures                          --             --        800,000              --             --        800,000

Stock issued to consultants for
services                                 7,500,000          7,500        367,500        (300,000)            --         75,000

Amortization of deferred services               --             --             --         111,458             --        111,458

Stock issued to employees for
services                                   550,000            550         26,950              --             --         27,500

Stock issued to settle related party
debt                                    19,194,860         19,195        940,548              --             --        959,743

Net loss, 2004                                  --             --             --              --     (1,319,077)    (1,319,077)
                                       -----------    -----------    -----------    ------------    -----------    -----------

Balance, March 31, 2004                 74,136,826    $    74,137    $   630,839    $   (188,542)   $(3,090,661)   $(2,574,227)
                                       ===========    ===========    ===========    ============    ===========    ===========
</TABLE>


                 See accompanying notes to financial statements.


                                      F-3
<PAGE>


      CLICKABLE ENTERPRISES, INC. (FORMERLY ACHIEVEMENT TEC HOLDINGS, INC.)
                                 AND SUBSIDIARY
                          NOTES TO FINANCIAL STATEMENTS
                  AS OF MARCH 31, 2004 (CONSOLIDATED) AND 2003


<TABLE>
                                                                                       2004           2003
                                                                                   -----------    -----------
<S>                                                                                        <C>            <C>
CASH FLOWS FROM OPERATING ACTIVITIES:
   Net loss                                                                        $(1,319,077)   $  (496,684)
   Adjustments to reconcile net loss to net cash used in operating activities:
    Depreciation and amortization                                                       94,732          1,894
    Provision for bad debts                                                             10,452          3,697
    Beneficial conversion expense                                                      416,667             --
    Stock issued for services                                                          213,958             --
   Changes in operating assets and liabilities:
  (Increase) decrease in:
    Accounts receivable                                                                (78,840)        28,664
    Inventory                                                                             (243)        (2,922)
    Prepaid expenses                                                                    64,905        (65,395)
    Other assets                                                                        (5,602)         3,570
  Increase (decrease) in:

    Accounts payable and accrued expenses                                               11,746         29,474
    Accrued interest                                                                   156,540             --
    Customer deposits                                                                   (7,544)       (13,404)
    Liability incurred for accrued related party consulting services                        --        150,000
                                                                                   -----------    -----------
       Net Cash Used In Operating Activities                                          (442,306)      (361,106)
                                                                                   -----------    -----------

  CASH FLOWS FROM INVESTING ACTIVITIES:
 Acquisition of fixed assets                                                           (64,035)          (735)
                                                                                   -----------    -----------
       Net Cash Used In Investing Activities                                           (64,035)          (735)
                                                                                   -----------    -----------

  CASH FLOWS FROM FINANCING ACTIVITIES:
 Net proceeds from issuance of convertible debentures                                  650,500             --
 Due to related party                                                                  (21,174)       356,268
                                                                                   -----------    -----------
                             Net Cash Provided By Financing Activities                 629,326        356,268
                                                                                   -----------    -----------
  NET DECREASE IN CASH                                                                 122,985         (5,573)
  Cash at beginning of YEAR                                                              7,917         13,490
                                                                                   -----------    -----------
  CASH AT END OF YEAR                                                              $     5,470          7,917
                                                                                   ===========    ===========
</TABLE>

SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:

CASH PAID FOR INTEREST

NON-CASH INVESTING AND FINANCING ACTIVITIES:

In relation to the merger and recapitalization, no assets were carried over from
the legal  survivor  and $345,318 of accounts  payable and accrued  expenses and
$1,717,949 of convertible debentures of the legal acquirer were assumed.

During the year ended March 31, 2004,  the Company  issued  7,500,000  shares of
common stock having a value of $375,000 in the aggregate,  to three  consultants
for professional services rendered and to be rendered to the Company.

During the year ended March 31,  2004,  the  Company  issued  550,000  shares of
restricted common stock valued at $27,500 in the aggregate, to five employees as
additional compensation.

During the year ended March 31, 2004, the Company  settled in full related party
debt in the aggregate amount of $959,743 by the issuance of 19,194,860 shares of
restricted common stock at $.05 per share.

                 See accompanying notes to financial statements.



                                      F-4
<PAGE>



      CLICKABLE ENTERPRISES, INC. (FORMERLY ACHIEVEMENT TEC HOLDINGS, INC.)
                                 AND SUBSIDIARY
                          NOTES TO FINANCIAL STATEMENTS
                  AS OF MARCH 31, 2004 (CONSOLIDATED) AND 2003



NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION

      (A) ORGANIZATION AND RECENT COMPANY HISTORY

      Clickable Enterprises, Inc. (formerly Achievement Tec Holdings, Inc.),
      through its wholly owned subsidiary ClickableOil.com, Inc.
      ("ClickableOil.com") (incorporated in the State of Delaware on April 4,
      2000), provides a low cost and highly efficient means of servicing the
      heating oil market through an Internet based approach. Clickable
      Enterprises, Inc. and ClickableOil.com, (collectively, the "Company")
      streamlines the process of heating oil ordering and delivering through
      providing a more accessible point of contact for the customer. The Company
      subcontracts with local delivery companies to deliver the heating oil to
      its customers.

      On June 6,  2003,  Achievement  Tec  Holdings,  Inc.,  a  publicly  traded
      Delaware  corporation,  (incorporated  on April 26, 2000)  entered into an
      Agreement  and Plan of  Merger  with  ClickableOil  Acquisition  Corp.,  a
      Delaware  corporation  and  wholly-owned  subsidiary  of  Achievement  Tec
      Holdings,  Inc., that was  incorporated  for the sole purpose of acquiring
      ClickableOil.com.   Under  the  terms  of  the  agreement,  Clickable  Oil
      Acquisition   Corp.   acquired   100  percent  of  the  common   stock  of
      ClickableOil.com  in exchange  for the  issuance  of 43 million  shares of
      Achievement   Tec  Holding,   Inc.'s   common  stock  to  the  holders  of
      ClickableOil.com.   At  the  time  of  the  merger  agreement  there  were
      10,320,039 shares of Achievement Tech Holdings, Inc. outstanding (See Note
      6(A)).

      On June 6, 2003,  Achievement  Tec Holdings  Inc. also executed a Purchase
      and Sale  Agreement with former  directors and officers  providing for the
      sale to them of 100% of the stock in  Achievement  Tec,  Inc.  and  Career
      Direction,  Inc., at the time wholly-owned subsidiaries of Achievement Tec
      Holdings,  Inc., in exchange for the 6,428,073  shares of Achievement  Tec
      Holdings,  Inc. common stock that they  collectively  owned.  These shares
      were subsequently  retired (See Note 6(B)). In December 2003, an amendment
      to the  certificate of  incorporation  of Achievement  Tec Holdings,  Inc.
      changed  its  name  from  Achievement  Tec  Holdings,  Inc.  to  Clickable
      Enterprises,  Inc.  ClickableOil.com survives as a wholly-owned subsidiary
      of Clickable Enterprises, Inc., engaged in the business of selling heating
      oil and related services.

      Generally accepted  accounting  principles in the United States of America
      require that the company whose shareholders  retain a majority interest in
      a business combination be treated as the acquirer for accounting purposes.
      ClickableOil.com is the accounting acquirer. As a result, the exchange was
      treated as a recapitalization  and Clickable  Enterprises,  Inc. (formerly
      Achievement  Tec  Holdings,  Inc.) adopted the March 31 fiscal year end of
      ClickableOil.com.  Accordingly,  the accompanying  consolidated  financial
      statements include the following:

      1.The balance sheet as of March 31, 2004 consists of the net assets of the
      accounting  acquirer  at  historical  cost and the net assets of the legal
      acquirer at historical cost from the date of acquisition.

      2. The  statements of operations  include the operations of the accounting
      acquirer  for  the  periods  presented  and  the  operations   (consisting
      principally  of interest  expense) of the legal  acquirer from the date of
      the merger.

      (B) REVENUE RECOGNITION

      The Company  recognizes  revenue at the time  heating oil is  delivered to
      customers.

      (C)  CONCENTRATIONS  OF CREDIT  RISK FROM  DEPOSITS  IN EXCESS OF  INSURED
      LIMITS

      The Company's  cash  balances on deposit with banks are  guaranteed by the
      Federal  Deposit  Insurance  Corporation  up to  $100,000.  The Company is
      exposed to risk for the amounts of funds held in one bank in excess of the
      insurance  limit.  In  assessing  the  risk,  the  Company's  policy is to
      maintain cash balances with high quality financial institutions.


                 See accompanying notes to financial statements.


                                      F-5
<PAGE>


      CLICKABLE ENTERPRISES, INC. (FORMERLY ACHIEVEMENT TEC HOLDINGS, INC.)
                                 AND SUBSIDIARY
                          NOTES TO FINANCIAL STATEMENTS
                  AS OF MARCH 31, 2004 (CONSOLIDATED) AND 2003



      (D) INVENTORY

      Inventory  consists primarily of heating oil and is valued at the lower of
      cost (first-in, first-out) or market.

      (E) PROPERTY AND EQUIPMENT

      Property and Equipment are stated at cost less  accumulated  depreciation.
      Expenditures  for  maintenance  and  repairs  are  charged  to  expense as
      incurred. Depreciation is provided using the straight-line method over the
      estimated  useful  lives of the  assets  from three to five  years.  These
      long-lived assets are generally evaluated on an individual basis in making
      a determination as to whether such assets are impaired.  Periodically, the
      Company  reviews its long-lived  assets for impairment  based on estimated
      future undiscounted cash flows attributed to the assets. In the event such
      cash flows are not expected to be sufficient to recover the recorded value
      of the assets, the assets are written down to their estimated fair values.
      There has been no  impairment  loss recorded for the years ended March 31,
      2004 and 2003.

      (F) INCOME TAXES

      Deferred  tax assets and  liabilities  are  recognized  for the future tax
      consequences  attributable to differences  between the financial statement
      carrying  amounts of existing assets and liabilities and their  respective
      tax basis.  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. The effect
      on  deferred  tax  assets  and  liabilities  of a change  in tax  rates is
      recognized in income in the period that includes the enactment date. There
      was no current or  deferred  income tax  expense  (benefit)  for the years
      ended March 31, 2004 and 2003.  The  deferred  tax asset of  approximately
      $2,280,000  arising from the  Company's  ability to carry  forward its net
      operating losses of  approximately  $6,705,000 to future years expiring at
      various dates through 2024 has been fully offset by a valuation  allowance
      because it is more likely then not that the deferred tax asset will not be
      utilized. This net operating loss carryforward may be restricted in future
      years under Section 382 of the Internal Revenue Code.

      (G) USE OF ESTIMATES

      In preparing financial statements in conformity with accounting principles
      generally  accepted in the United  States,  management is required to make
      estimates and assumptions  that affect the reported  amounts of assets and
      liabilities and the disclosure of contingent assets and liabilities at the
      date of the  financial  statements  and revenues  and expenses  during the
      reported period. Actual results could differ from those estimates.

      (H) FAIR VALUE OF FINANCIAL INSTRUMENTS

      The carrying  amounts of the Company's  financial  instruments,  including
      cash,  accounts  receivable,  accounts  payable and accrued  expenses  and
      related  party  payables,  approximate  fair  value due to the  short-term
      maturities of these  instruments.  The carrying  value of the  convertible
      debentures  approximates  the fair value based on the  effective  interest
      rates compared to current market rates.

      (I) ADVERTISING COSTS

      Costs  incurred for  advertising  are charged to  operations  as incurred.
      Advertising  expenses  for the years  ended  March 31,  2004 and 2003 were
      $109,445 and $21,111, respectively.

      (J) LOSS PER SHARE

      Basic and diluted net loss per common  share for the years ended March 31,
      2004 and 2003 are  computed  based  upon the  weighted  average  number of
      common shares outstanding. The assumed conversion of common stock


                 See accompanying notes to financial statements.


                                      F-6
<PAGE>


      CLICKABLE ENTERPRISES, INC. (FORMERLY ACHIEVEMENT TEC HOLDINGS, INC.)
                                 AND SUBSIDIARY
                          NOTES TO FINANCIAL STATEMENTS
                  AS OF MARCH 31, 2004 (CONSOLIDATED) AND 2003



      equivalents  was not included in the computation of diluted loss per share
      because the assumed  conversion and exercise would be anti-dilutive due to
      net losses incurred in all periods.

      (K) RECENT ACCOUNTING PRONOUNCEMENTS

      In April 2003,  the FASB issued SFAS No. 149,  "Amendment of Statement 133
      on Derivative Instruments and Hedging Activities". SFAS No. 149 amends and
      clarifies financial  accounting and reporting for derivative  instruments,
      including  certain  derivative  instruments  embedded  in other  contracts
      (collectively referred to as derivatives) and for hedging activities under
      SFAS  No.  133,   "Accounting  for  Derivative   Instruments  and  Hedging
      Activities".  The changes in SFAS No. 149 improve  financial  reporting by
      requiring that contracts with comparable  characteristics be accounted for
      similarly.  This  statement is  effective  for  contracts  entered into or
      modified after June 30, 2003 and all of its  provisions  should be applied
      prospectively.

      In May  2003,  the FASB  issued  SFAS No.  150,  "Accounting  For  Certain
      Financial   Instruments  with  Characteristics  of  both  Liabilities  and
      Equity".  SFAS No.  150  changes  the  accounting  for  certain  financial
      instruments  with  characteristics  of both  liabilities  and equity that,
      under previous  pronouncements,  issuers could account for as equity.  The
      new  accounting  guidance  contained in SFAS No. 150  requires  that those
      instruments be classified as liabilities in the balance sheet.

      SFAS  No.  150  affects  the  issuer's   accounting  for  three  types  of
      freestanding  financial  instruments.  One type is mandatorily  redeemable
      shares, which the issuing company is obligated to buy back in exchange for
      cash or other  assets.  A second  type  includes  put  options and forward
      purchase  contracts,  which involve instruments that do or may require the
      issuer  to buy  back  some of its  shares  in  exchange  for cash or other
      assets.  The third type of  instruments  that are  liabilities  under this
      Statement is  obligations  that can be settled  with shares,  the monetary
      value of which is fixed,  tied solely or  predominantly to a variable such
      as a market  index,  or varies  inversely  with the value of the  issuers'
      shares.  SFAS No. 150 does not apply to  features  embedded in a financial
      instrument that is not a derivative in its entirety.

      Most of the  provisions of SFAS No. 150 are  consistent  with the existing
      definition of liabilities  in FASB Concepts  Statement No. 6, "Elements of
      Financial  Statements".  The remaining  provisions  of this  Statement are
      consistent with the FASB's proposal to revise that definition to encompass
      certain  obligations that a reporting entity can or must settle by issuing
      its  own  shares.   This  Statement   shall  be  effective  for  financial
      instruments  entered  into or modified  after May 31,  2003 and  otherwise
      shall be effective at the beginning of the first interim period  beginning
      after  June  15,  2003,  except  for  mandatorily   redeemable   financial
      instruments of a non-public  entity, as to which the effective date is for
      fiscal periods beginning after December 15, 2003.

      In January 2003,  (as revised in December  2003) The Financial  Accounting
      Standards Board ("FASB") issued  Interpretation No. 46,  "Consolidation of
      Variable Interest  Entities",  an  interpretation  of Accounting  Research
      Bulletin   ("ARB")   No.   51,   "Consolidated    Financial   Statements".
      Interpretation No. 46 addresses  consolidation by business  enterprises of
      variable  interest  entities,  which  have  one or both  of the  following
      characteristics:  (i) the equity  investment at risk is not  sufficient to
      permit  the  entity  to  finance   its   activities   without   additional
      subordinated  support from other parties,  which is provided through other
      interest  that  will  absorb  some or all of the  expected  losses  of the
      entity;  (ii)  the  equity  investors  lack  one or more of the  following
      essential  characteristics of a controlling financial interest: the direct
      or  indirect  ability  to make  decisions  about the  entities  activities
      through voting rights or similar  rights;  or the obligation to absorb the
      expected  losses of the entity if they occur,  which makes it possible for
      the entity to finance its  activities;  the right to receive the  expected
      residual  returns of the entity if they occur,  which is the  compensation
      for the risk of absorbing the expected losses.

      Interpretation No. 46, as revised,  also requires expanded  disclosures by
      the primary  beneficiary (as defined) of a variable interest entity and by
      an  enterprise  that holds a significant  variable  interest in a variable
      interest entity but is not the primary beneficiary.


                 See accompanying notes to financial statements.


                                      F-7
<PAGE>


      CLICKABLE ENTERPRISES, INC. (FORMERLY ACHIEVEMENT TEC HOLDINGS, INC.)
                                 AND SUBSIDIARY
                          NOTES TO FINANCIAL STATEMENTS
                  AS OF MARCH 31, 2004 (CONSOLIDATED) AND 2003



      Interpretation  No. 46, as revised,  applies to small business  issuers no
      later than the end of the first reporting  period that ends after December
      15,  2004.   This   effective   date  includes  those  entities  to  which
      Interpretation  46 had  previously  been  applied.  However,  prior to the
      required  application of Interpretation  No. 46, a public entity that is a
      small business issuer shall apply Interpretation 46 or this Interpretation
      to those  entities that are considered to be  special-purpose  entities no
      later  than as of the end of the first  reporting  period  that ends after
      December 15, 2003. Interpretation No. 46 may be applied prospectively with
      a cumulative-effect adjustment as of the date on which it is first applied
      or by restating  previously  issued  financial  statements for one or more
      years with a cumulative-effect adjustment as of the beginning of the first
      year restated.

      Management  does not believe the  adoption  these  statements  will have a
      material  effect  on  the  Company's  financial  position  or  results  of
      operations.

      (L) STOCK BASED COMPENSATION

      The Company  accounts for options  issued to  employees  under APB Opinion
      No.25  "Accounting  for Stock  Issued  to  Employees"  and the  disclosure
      provisions of FASB No. 123 as modified by FASB No. 148 using the intrinsic
      value  based  method,  under  which  compensation  cost is measured as the
      excess of the  stock's  market  price at the grant date over the amount an
      employee must pay to acquire the stock.  Stock options and warrants issued
      to non-employees are accounted for using the fair based method under which
      the expense is  measured as the fair value of the  security at the date of
      grant based on the  Black-Scholes  pricing model. The Company accounts for
      shares  issued  to  employees  and  non-employees  under  its  2004  Stock
      Incentive Plan by valuing the shares issued based on the fair value at the
      date of grant.

      (M) SEGMENT INFORMATION

      The Company's business is organized,  managed and internally reported as a
      single segment.  All revenues except  immaterial  amounts are derived from
      the sale of heating oil in the northeastern United States.

NOTE 2 ACCOUNTS RECEIVABLE

      Accounts  receivable  as of  March  31,  2004 and  2003  consisted  of the
      following:

                                                     2004           2003
                                                 -----------    -----------

      Accounts receivable-trade                  $   152,707    $    27,959
      Accounts receivable-related party                   --         45,649
      Less allowance for doubtful accounts           (14,408)        (3,697)
                                                 -----------    -----------

                                                 $   138,299    $    69,911
                                                 ===========    ===========

      For the years ended March 31, 2004 and 2003, the Company recorded bad debt
      expense of $10,452 and $3,697, respectively.

NOTE 3 PROPERTY AND EQUIPMENT

      Property  and  Equipment  as of March 31, 2004 and 2003  consisted  of the
      following:

                                                     2004           2003
                                                 -----------    -----------
      Office equipment and computer software     $    72,950    $     8,915
      Less: accumulated depreciation                 (14,370)        (6,148)
                                                 -----------    -----------

                                                 $    58,580    $     2,767
                                                 ===========    ===========

      Total depreciation expense for the years ended March 31, 2004 and 2003 was
      $8,222 and $1,894, respectively.

                 See accompanying notes to financial statements.


                                      F-8
<PAGE>


      CLICKABLE ENTERPRISES, INC. (FORMERLY ACHIEVEMENT TEC HOLDINGS, INC.)
                                 AND SUBSIDIARY
                          NOTES TO FINANCIAL STATEMENTS
                  AS OF MARCH 31, 2004 (CONSOLIDATED) AND 2003



NOTE 4 DEBT FINANCING COSTS


      Debt  financing  costs,  which  relate  to  the  $800,000  of  convertible
      debentures  (See Note 5), as of March 31, 2004 and 2003  consisted  of the
      following:

                                                        2004
                                                 -----------

      Debt financing costs                       $   149,500
      Less: accumulated amortization                 (86,510)
                                                 -----------

                                                 $    62,990
                                                 ===========

      Total amortization expense for the year ended March 31, 2004 was $86,510.

NOTE 5 CONVERTIBLE DEBENTURES


      On June 29, 2001,  and August 13, 2001,  the Company  entered into Secured
      Convertible  Debenture  Purchase and Exchange  Agreements by and among the
      Company and AJW Partners,  LLC and New Millennium Capital Partners II, LLC
      (the "Purchasers").  Pursuant to the Purchase  Agreements,  the Purchasers
      agreed, subject to the terms and conditions of the Purchase Agreements, to
      purchase  an  aggregate  principal  amount  of  $1,192,949  and  $250,000,
      respectively,   of  the  Company's  10%  Secured  Convertible  Debentures,
      originally  due June 29,  2003 and  August  13,  2003,  respectively.  The
      debentures are convertible into shares of the Company's common stock, (the
      "Common Stock"). As consideration for the purchase of the debentures,  the
      Purchasers (i) paid $500,000; (ii) exchanged convertible debentures of the
      Company  in  the  aggregate  principal  and  accrued  interest  amount  of
      $105,019; and (iii) exchanged 586,375 shares of Common Stock.

      On May 8, 2002, the Company  entered into additional  Secured  Convertible
      Debenture  Purchase and Exchange  Agreements  with AJW Partners,  LLC, New
      Millennium  Capital  Partners II, LLC, Pegasus Capital  Partners,  LLC and
      AJW/New  Millennium  Offshore,  Ltd., all of whom are  stockholders of the
      Company,  whereby  the  Company  sold  $300,000  of  one-year  10% Secured
      Convertible  Debentures due May 8, 2003, convertible into shares of Common
      Stock. The debentures are convertible, at the holder's option, into shares
      of Common Stock in whole or in part at any time after the  original  issue
      date.

      During 2002,  the Company  issued 416,666 shares of its common stock to an
      affiliate of AJW Partners, LLC and New Millennium Capital Partners II, LLC
      to settle $25,000 of the convertible debentures.

      The  balance  of  the  aforementioned  convertible  debentures  that  were
      originally  issued by Achievement  Tec Holdings,  Inc. prior to the merger
      and recapitalization were assumed by the Company as part of the merger.

      On June 6, 2003, coincident with the ClickableOil.com  merger transaction,
      the Company entered into a debt modification and extension  agreement with
      the above  bondholders  wherein the  bondholders  agreed to (i) extend the
      maturity of all of the Company's then existing convertible debentures,  as
      described  above,  to June 6,  2004;  (ii)  waive  all  penalties  accrued
      pursuant  to the June 2001,  August  2001 and May 2002  debentures;  (iii)
      release their security  interest in the Company's  assets with the Company
      granting  the  bondholders  a  security  interest  in all of the assets of
      ClickableOil.com,  Inc.; (iv) modify the optional prepayment provisions of

                 See accompanying notes to financial statements.


                                      F-9
<PAGE>


      CLICKABLE ENTERPRISES, INC. (FORMERLY ACHIEVEMENT TEC HOLDINGS, INC.)
                                 AND SUBSIDIARY
                          NOTES TO FINANCIAL STATEMENTS
                  AS OF MARCH 31, 2004 (CONSOLIDATED) AND 2003



      the  debentures;  and  (v)  conform  the  conversion  price  on all of the
      debentures to equal the 50% conversion  price of the June 2003  debentures
      (see below). The 2001 and 2002 convertible debentures have matured and are
      currently  in  default.  The  Company  has  entered  into  settlement  and
      redemption discussions with the bondholders to retire these obligations.

       Also on June 6, 2003 and coincident with the ClickableOil.com merger
       transaction, the Company entered in a Securities Purchase Agreement with
       AJW Partners, LLC and its related funds for $800,000 of 10% one-year
       secured convertible debentures and a total of 4,000,000 stock purchase
       warrants expiring June 5, 2008. The debentures are convertible, at the
       holder's option, into shares of common stock in whole or in part at any
       time after the original issue date. The number of shares of Common Stock
       issuable upon a conversion is to be determined by dividing the
       outstanding principal amount of the debenture to be converted, plus
       related accrued interest, by the conversion price. The conversion price
       in effect on any conversion date is the lesser of $.05 and 50% of the
       average of the three day lowest bid prices during the twenty trading days
       immediately preceding the applicable conversion date. The stock purchase
       warrants have an exercise price equal to the average of the three day
       lowest bid prices during the twenty trading days immediately preceding
       the filing of a registration statement.

      On  June  6,  2003,  the  Company  closed  on  $300,000  of  the  $800,000
      convertible  debentures with additional  closings of $300,000 and $200,000
      occurring  at the  time  the  Company  becomes  current  in all of its SEC
      filings and files a  registration  statement  registering  the  underlying
      shares,  respectively.  The Company also issued  1,500,000  stock purchase
      warrants on the above closing.  The June 2003 convertible  debentures have
      matured  and are  currently  in default.  The  Company  has  entered  into
      settlement and redemption  discussions with the bondholders to retire this
      obligation.  On November  3, 2003,  the  Company  closed on an  additional
      $300,000 of the  convertible  debentures  maturing on November 3, 2004 and
      issued an  additional  1,500,000  stock  purchase  warrants  subsequent to
      becoming  current in all of its SEC  filings.  On January  16,  2004,  the
      Company  closed  on  the  final  $200,000  of the  convertible  debentures
      maturing  on January  16, 2005 and issued an  additional  1,000,000  stock
      purchase  warrants  subsequent to filing the  aforementioned  registration
      statement.

       The aggregate of 4,000,000 stock purchase warrants issued in connection
       with the convertible debentures have a fair value of zero as calculated
       on the grant date using the Black-Scholes option pricing model as
       required under FASB 123 with the following assumptions: expected dividend
       yield 0%, volatility 0%, risk-free interest rate 4.5% and expected life
       of five years. As of March 31, 2004, no warrants have been exercised. The
       outstanding stock purchase warrants is convertible into 4,000,000 shares
       of common stock. If exercised, the Company will receive $.05 per share or
       $200,000 upon exercise of the stock purchase warrants.

       The convertible debentures contain a beneficial conversion feature
       computed at its intrinsic value which is the difference between the
       conversion price and the fair market value of the Company's common stock
       on the debenture issuance date, multiplied by the number of shares into
       which the debt is convertible at the commitment date. Since the
       beneficial conversion feature is to be settled by issuing equity, the
       amount attributed to the beneficial conversion feature, or an aggregate
       of $800,000 through March 31, 2004, was recorded as a discount on the
       debt and as a component of additional paid-in capital and is being
       accreted over 12-month periods as interest expense in accordance with
       EITF 00-27. For the year ended March 31, 2004, the Company accreted
       $416,667 of debt discount as interest expense. The remaining debt
       discount of $383,333 will be accreted in the year ending March 31, 2005.
       The following presents the effect of the debt discount on, and a summary
       of the reported liability for convertible debentures as of March 31,
       2004:

                           Total convertible debentures outstanding:
         June 2001                                                  $ 1,192,949
         August 2001                                                    250,000
         May 2002                                                       300,000
         June 2003                                                      300,000
         November 2003                                                  300,000
         January 2004                                                   200,000
                                                                    -----------
Total convertible debentures issued                                 $ 2,542,949
                                                                    ===========
Repayment                                                               (25,000)
Balance outstanding                                                 $ 2,517,949
Unamortized Debt discount                                              (383,333)
                                                                    -----------
Balance sheet liability                                             $ 2,134,616
                                                                    ===========


      Under the terms of the convertible debenture agreements the Company is
      required to register its common stock, which shares are issuable upon
      conversion of the convertible debentures and the exercise of the
      outstanding warrants by the holders of such debentures and warrants. At
      the current price of $.05 per share, 100,717,960 shares of common stock
      would be issued at a price of $.025 per share upon conversion of the
      outstanding convertible debt.

      As of March 31,  2004,  interest  of  $397,510  is  accrued  on all of the
      convertible  debentures and is included in current  liabilities as accrued
      interest.

      As of March 31, 2004, the Company owed in the aggregate  $2,517,949,  less
      discount of $383,333, on all of the convertible debentures.

                 See accompanying notes to financial statements.


                                      F-10
<PAGE>


      CLICKABLE ENTERPRISES, INC. (FORMERLY ACHIEVEMENT TEC HOLDINGS, INC.)
                                 AND SUBSIDIARY
                          NOTES TO FINANCIAL STATEMENTS
                  AS OF MARCH 31, 2004 (CONSOLIDATED) AND 2003



NOTE 6 STOCKHOLDERS' DEFICIENCY

      (A) STOCK ISSUED IN MERGER AND RECAPITALIZATION

      In June 2003, the Company issued  43,000,000  shares of restricted  common
      stock to the former shareholders of ClickableOil.com, Inc. pursuant to the
      terms of the June 6, 2003 merger  transaction.  As part of the merger, the
      Company's  common stock  changed from no par value to .001 par value.  The
      accompanying  financial  statements  have been  retroactively  restated to
      reflect  the change in par  value.  As part of the  merger  agreement,  no
      assets,  but  certain  obligations,   in  the  amount  of  $2,063,267,  of
      Achievement  Tec, Inc. and Career  Direction,  Inc.,  were retained by the
      accounting acquirer.

      (B) STOCK CANCELLATION

      On June 6, 2003, the Company executed a Purchase and Sale Agreement by and
      between  the  Company  and former  directors  and  officers of the Company
      (collectively,  the "Sellers") providing for the sale of 100% of the stock
      of the Company's  then inactive  subsidiaries,  Achievement  Tec, Inc. and
      Career  Direction,  Inc., in exchange for the delivery of 6,428,073 shares
      of the  Company's  common stock  collectively  owned by the  Sellers.  The
      Company  subsequently  retired these  shares.  These  subsidiaries  ceased
      operations on or before June 6, 2003 and consequently had no impact on the
      Company's loss from  operations for the year ended March 31, 2004. No gain
      or loss resulted from this transaction.

      (C) STOCK INCENTIVE PLAN

      On February 4, 2004,  the Company filed an S-8  Registration  Statement to
      register  10,000,000 shares of common stock at a proposed maximum offering
      price of $.05 per share under the Company's 2004 Stock Incentive Plan (the
      "Plan").  The purpose of the Plan is to assist in attracting,  motivating,
      retaining and compensating  highly  competent key employees,  non-employee
      directors and consultants to achieve long-term corporate objectives and to
      reduce debt of the Company  through the  issuance of common  stock  rather
      than the payment of cash.  An aggregate of  6,000,000  common  shares were
      issued pursuant to the Plan during the year ended March 31, 2004.

      (D) STOCK ISSUED FOR SERVICES

      On July 2, 2003, the Company issued 750,000 shares each (1,500,000  shares
      in the  aggregate)  to two  consultants,  having a value of  $37,500  each
      ($75,000 in the aggregate),  for  professional  services  rendered.  These
      shares  have been  valued at $.05 per share  based on the  current  market
      value and expensed  during the year ended March 31,  2004.  On February 9,
      2004, the Company's Board of Directors  approved the issuance of 2,250,000
      and 3,750,000  shares,  respectively,  (6,000,000 shares in the aggregate,
      issued under the 2004 Stock Incentive Plan (See Note 6(C) above)) having a
      value  of  $112,500  and  $187,500  ($300,000  in  the  aggregate)  to two
      consultants, respectively, for professional services to be rendered. These
      shares were  issued on February  20, 2004 and have been valued at $.05 per
      share based on the current  market  value.  The value of these  shares has
      been  initially   recorded  as  deferred   compensation  in  stockholder's
      deficiency  and is being  expensed as service is  performed.  For the year
      ended March 31, 2004, the Company recorded consulting expense of $111,458.

      (E) STOCK ISSUED TO EMPLOYEES

      On January 27,  2004,  the Board of  Directors  approved  the  issuance of
      550,000  shares of restricted  common  stock,  in the  aggregate,  to five
      employees as additional compensation for services rendered to the Company.
      These  shares  have been  valued at $.05 per share,  based on the  current
      market value and  accordingly,  $27,500 has been expensed  during the year
      ended March 31, 2004.

      (F) STOCK ISSUED FOR RELATED PARTY DEBT

      (G) Preferred Stock

      The Company has 10,000,000 shares of $.001 par value preferred stock,
      authorized but unissued. The Company's board of directors will determine
      the terms of the preferred stock prior to its issuance.

                 See accompanying notes to financial statements.


                                      F-11
<PAGE>


      CLICKABLE ENTERPRISES, INC. (FORMERLY ACHIEVEMENT TEC HOLDINGS, INC.)
                                 AND SUBSIDIARY
                          NOTES TO FINANCIAL STATEMENTS
                  AS OF MARCH 31, 2004 (CONSOLIDATED) AND 2003



      On January 27, 2004, the Company issued an aggregate of 19,194,860  shares
      of restricted common stock valued at $.05 per share,  based on the current
      market value,  in full  satisfaction  of $959,743 of  outstanding  related
      party debt at that date.

NOTE 7 RELATED PARTY TRANSACTIONS


      During the years  ended March 31,  2004 and 2003,  the  Company  purchased
      approximately  25% and 40%,  respectively,  of its  heating oil for resale
      from two suppliers  that are owned and managed by the  Company's  officers
      and stockholders. As of March 31, 2004 and 2003, the aggregate amounts due
      to these  suppliers  were  $17,748  and  $539,665,  respectively,  and are
      included in due to related parties.

      During the years ended March 31, 2004 and 2003, the Company had fuel sales
      of $7,957  and  $546,641,  respectively,  to a party  related by virtue of
      common ownership.  As of March 31, 2004 and 2003, the balance due from the
      related  party  was $0 and  $37,889,  respectively,  and  is  included  in
      accounts receivable.

      During the years ended March 31, 2004 and 2003, the Company had fuel sales
      of $5,910  and  $19,416,  respectively,  to a party  related  by virtue of
      common ownership.  As of March 31, 2004 and 2003, the balance due from the
      related party was $0 and $7,760, respectively, and is included in accounts
      receivable.

      During the years ended March 31, 2004 and 2003, the Company  expensed $-0-
      and $53,796,  respectively,  to three related parties for reimbursement of
      consulting  expenses,  salaries,  and other expenses  included in selling,
      general  and  administrative.  As of  March  31,  2004  and  2003,  $0 and
      $275,868,  respectively,  are  included  in  accounts  payable and accrued
      expenses.

      As of March 31, 2004 and 2003,  notes  payable due to related  parties was
      $-0- and $459,000, respectively. During the year ended March 31, 2004, the
      Company issued stock in full  satisfaction  of the notes payable (See Note
      6F).

      As of March 31, 2004 and 2003, accrued interest due to related parties was
      $51,021 and $26,880, respectively, and is included in accrued interest.

      For related party stock transactions, (See Note 6(F)).

NOTE 8 COMMITMENTS AND CONTINGENCIES

      (A) LEGAL MATTERS

      The Company is contingently  liable in a legal proceeding  brought against
      one of its former  subsidiaries by two former employee officers contesting
      a non compete covenant and  confidentiality  agreement.  This legal action
      has not had any  meaningful  progress  in the past two  years.  While  the
      outcome of the case is  uncertain,  management  is of the belief  that the
      ultimate  outcome of this lawsuit will not have a material  adverse effect
      on the results of operations or financial stability of the Company.

      In another  lawsuit,  the plaintiffs  brought suit against the Company for
      negligence alleging failure to exercise due care in handling fuel oil. The
      case  involves  a  misdelivery  of  home  heating  oil to the  plaintiff's
      residence  that had a fuel pipe but no tank.  The lawsuit was submitted to
      the  Company's  insurance  carrier  who had the  damage  cleaned  up.  The
      insurance carrier is attempting to settle the case. The insurance coverage
      appears  adequate  and,  accordingly,  no  additional  liability  has been
      accrued.

      (B) FORWARD PURCHASE COMMITMENT

                 See accompanying notes to financial statements.


                                      F-12
<PAGE>


      CLICKABLE ENTERPRISES, INC. (FORMERLY ACHIEVEMENT TEC HOLDINGS, INC.)
                                 AND SUBSIDIARY
                          NOTES TO FINANCIAL STATEMENTS
                  AS OF MARCH 31, 2004 (CONSOLIDATED) AND 2003



       As of March 31, 2004, the Company had entered into two futures  contracts
       with an  unrelated  supplier to  purchase,  in  aggregate,  approximately
       84,000  gallons of heating oil to be received  during  December  2004 and
       January  2005.  The  heating  oil to be  purchased  will be  provided  to
       customers under existing sales  commitments  (estimate based on number of
       customers)  whereby the  customers  have agreed to purchase  all of their
       heating oil from the Company.  The amount due under these contracts total
       approximately  $80,000 and is payable as  deliveries  are received by the
       Company.  The  contracts  specifies  that the Company is to be billed for
       each delivery and the credit terms call for electronic  transfer of funds
       within 10 days. If the Company fails to perform, they shall be in default
       and held liable for damages.

       (C) LEASE AGREEMENT

       On April 1, 2003,  the Company  entered  into a lease  agreement  with an
       unrelated  third party for its  administrative  offices.  The term of the
       lease is for twenty four months  commencing on June 1, 2003.  The monthly
       rent was $1,260  through  December 31, 2003.  As of January 1, 2004,  the
       monthly rent increased to $1,470. Future minimum lease payments under the
       term of the operating lease are as follows at March 31, 2004:

                     2005                                    $            17,640
                     2006                                                  2,940
                                                             ------------------
                                                             $            20,580
                                                             ==================
NOTE 9 GOING CONCERN

      The  accompanying  financial  statements  have  been  prepared  on a going
      concern  basis,  which  contemplates  the  realization  of assets  and the
      settlement  of  liabilities  and  commitments  in  the  normal  course  of
      business.

      As reflected in the accompanying  financial statements,  the Company has a
      net loss of  $1,319,077  and a  negative  cash  flow  from  operations  of
      $442,306  for  the  year  ended  March  31,  2004  and a  working  capital
      deficiency of $2,639,365 and a  stockholders'  deficiency of $2,574,227 at
      March 31, 2004.  The ability of the Company to continue as a going concern
      is  dependent  on the  Company's  ability  to raise  additional  funds and
      implement its business plan. The accompanying  financial statements do not
      include any  adjustments  that might be necessary if the Company is unable
      to continue as a going concern.

      Management's  plans  include the  raising of  additional  capital  through
      private or public  transactions and implementation of its business plan to
      increase revenues.

                 See accompanying notes to financial statements.


                                      F-13