UNITED
STATES
 SECURITIES
AND EXCHANGE COMMISSION
 Washington,
D.C. 20549
  FORM
10-KSB
 
 [X]ANNUAL REPORT PURSUANT TO
SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
 For the
fiscal year ended December 31,
2007
 
 [   ]TRANSITION REPORT PURSUANT TO
SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
 For the
transition period from________to________
  Commission
File Number: 000-52337
 
 BMR
Solutions, Inc.
 (Exact
name of registrant as specified in its charter)
  Nevada
              
              33-0989901(State
      or other jurisdiction of incorporation or organization)
              
              (I.R.S.
      Employer Identification No.)1184
      Rutland Road, Suite 2, Newport Beach, California
              92660(Address
      of principal executive offices)
              (Zip
      Code)(949)
      292-0820(Registrant's
      Telephone Number, Including Area
Code)
  Securities
      registered under Section 12(b) of the Act:Title of each class
      registered:
              Name of each exchange
      on which registered:None
              NoneSecurities
      registered under Section 12(g) of the Act:Common Stock, Par
      Value $.001
                (Title
      of Class)
  Indicate
by check mark whether the registrant (1) has filed all reports required to be
filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the
preceding 12 months (or for such shorter period that the registrant was required
to file such reports), and (2) has been subject to such filing requirements for
the past 90 days. [X ]Yes [  ] No
  Check if
there is no disclosure of delinquent filers in response to Item 405 of
Regulation S-B is not contained in this form, and no disclosure will be
contained, to the best of registrant's knowledge, in definitive proxy or
information statements incorporated by reference in Part III of this Form 10-KSB
or any amendment to this Form 10-KSB. [X]
  Indicate
by check mark whether the registrant is a shell company (as defined in Rule
12b-2 of the Exchange Act). Yes [X] No [ ]
  State
issuer's revenues for its most recent fiscal year. $69,865.
  State the
aggregate market value of the voting and non-voting common equity held by
non-affiliates computed by reference to the price at which the common equity was
sold, or the average bid and asked price of such common equity, as of a
specified date within the past 60 days. (See definition of affiliate in Rule
12b-2 of the Exchange Act.) As of March 28, 2008, approximately
$97,312.
 
 State the
number of shares outstanding of each of the issuer’s classes of common equity,
as of the latest practicable date. As of March 28, 2008, there were 3,888,750
shares of the issuer's $.001 par value common stock issued and
outstanding.
 
 Documents
incorporated by reference. There are no annual reports to security holders,
proxy information statements, or any prospectus filed pursuant to Rule 424 of
the Securities Act of 1933 incorporated herein by reference.
 
 Transitional
Small Business Disclosure format (check one): [  ] Yes [ x
]  No
  1
  PART
I
 
 Item 1. Description of
Business.
 
 Description of
Business
 
 Our Background. We were
incorporated under the laws of the State of Nevada on November 21, 2001. From
inception to May 2006, we were an Internet solutions company that specialized in
website hosting and development services. In May 2006, our management changed
and we adopted a new business plan of providing local delivery and
transportation services in the Southern California area. We have abandoned our
website hosting and development business.
 
 Our Business. We provide local
delivery and transportation services in the Southern California area. Our
current services include the in-home delivery and installation of mattresses,
furniture and futons and the removal of the old mattresses. We believe that many
small to medium businesses desire to outsource their delivery services to third
parties due to various factors including the increase in fuel prices and
insurance premiums.
 
 We
currently serve as the sole provider of delivery services for Danna’s
Mattresses, Inc., which owns two retail mattress locations, located in Upland
and Rancho Cucamonga, California. Those two retail mattress locations have been
in business for 15 years and are our primary source of revenue. We do not have a
written agreement with Danna’s Mattresses, Inc.
 
 On
September 27, 2007, we announced the approval of a new organizational plan that
we hope will enable us to streamline costs with respect to the administration of
our delivery and transportation services. The proactive organizational plan is
being taken in response to the following: (i) increasing fuel costs which is
impacting the transportation industry; (ii) a general slowdown in our business
operations which our management believes is due to, among other things, the
decline in the real estate market in Southern California; and (iii) a tightening
in the equity and credit markets which has limited our ability to raise
additional capital through debt or equity financings. We had hoped to expand its
operations by acquiring additional trucks so that we can attract and
service new accounts. However, our ability to acquire additional trucks has
been negatively affected by our inability to raise significant capital and its
inability to generate significant revenues. Management changes in connection
with the new organizational plan are described herein.
 
 In
addition, in connection with the new organizational plan, we have explored
forming a wholly-owned subsidiary to operate our delivery and transportation
services. Our management believes that operating our delivery and transportation
services in a subsidiary will facilitate our new plan for expansion. In the last
six months, we have been researching potential opportunities for us to
acquire smaller companies with complementary businesses in the transportation
industry in order to expand our operations. We have had informal discussions
with representatives of certain transportation companies and other companies
that may be interested in being acquired by us or entering into a joint venture
agreement with us. As of the date of this report, we have not entered into any
agreements with any potential acquisition or joint venture candidates. We cannot
guaranty that we will acquire or enter into any joint venture with any third
party, or that in the event that we acquire another entity, this acquisition
will increase the value of our common stock. We hope to use our common stock as
payment for any potential acquisitions.
 
 Also on
September 27, 2007, as part of the new organizational plan, we appointed K.
John Shukur as President, Chief Financial Officer, Secretary and a director
effective as of October 1, 2007, and it was determined that the following
executive officers would resign effective October 1, 2007: Mark Andre,
Chief Executive Officer, President, Secretary and a director; and Marla Andre,
Chief Financial Officer, Treasurer and a director. Mark Andre continues to
provide services to us but will no longer serve as an officer or a director
thereby allowing Mr. Andre to focus on our business operations.
 
 Advertising Revenue. We
believe we can generate additional revenue by displaying advertising on the side
of our delivery truck. We have had informal discussions with a provider of car
wrap advertising regarding the costs of developing a wrap that will cover the
sides and back of our truck. If we can generate significant ad revenue, we
believe that we will be able to grow at a much faster pace and that the
additional revenue would significantly defray the costs of purchasing and
staffing any additional delivery trucks.
 
 Our Target Markets and Marketing
Strategy.  We believe that our primary target market will
consist of small and medium sized businesses that wish to outsource their
delivery services to third parties due to various factors including the increase
in fuel prices and insurance premiums.
 
 In
addition to small and medium sized businesses, we believe another potential
target market will be providing delivery and transportation services to
consumers that are looking to move small loads, which traditional moving
companies will not handle because the loads are too small.
 
 Our
marketing strategy is to promote our services and products and attract
businesses to us.  Our marketing initiatives will
include:
  2
  ·
              research
      small to medium size furniture stores that are located near our current
      accounts in California;
 ·
              develop
      and print sales and marketing materials including brochures and cards;
      and
 ·
              initiate
      direct contact with those potential
customers.
 
 Growth Strategy.Our objective
is to become a dominant provider of local delivery and transportation services
in the Southern California area.  Our strategy is to provide clients
with exceptional personal service and efficiency. Key elements of our strategy
include:
 
 ·
              increase
      our relationships with small to medium size
  businesses;
 ·
              acquire
      additional trucks so that we can handle additional
    accounts;
 ·
              provide
      additional services for businesses, such as advertising on our truck;
      and
 ·
              pursue
      relationships with joint venture candidates. We will attempt to establish
      joint ventures with companies that will support our business
      development.
 
 Our Website
www.bmrsol.com.  Our website provides a description of our
services along with our contact information including our address, telephone
number and e-mail address.
 
 Our Competition. The
transportation and delivery services industry in the United States is highly
competitive. We compete with, and expect to continue to compete with, numerous
regional and local trucking companies, many of which have significantly larger
operations, greater financial, marketing, human, and other resources than us. In
addition, we compete against our own customers deciding to provide their own in
house delivery services. We believe that competition for furniture transported
by us is based primarily on service and efficiency and, to some degree, on
price.
 
 Our
ability to compete effectively in providing service and efficiency depends
primarily on the level of training and friendliness of our staff and the ability
to perform the services with speed and accuracy. We believe we compete
effectively in all of these areas.
 
 Many of
our competitors have substantially greater financial, technical, managerial,
marketing and other resources than we do and they may compete more effectively
than we can. If our competitors offer transportation services at lower prices
than we do, we may have to lower the prices we charge, which will negatively
impact our revenues. We anticipate that competition may increase in the future.
We may not successfully compete in any market in which we conduct or may conduct
operations.
 
 Insurance. We currently
maintain insurance for our delivery truck through Farmers Insurance. The goods
that we deliver are responsibility of our clients. We assume no responsibility
for damaged merchandise, which we deliver back to the client.
 
 Government Regulation. The
trucking industry is regulated by the United States Department of
Transportation, or DOT, and by various state agencies. The DOT has broad powers,
generally governing activities such as the regulation of, to a limited degree,
motor carrier operations, rates, accounting systems, periodic financial
reporting and insurance. We do not transport any goods outside California, or
across state lines, and therefore, we believe that we are only subject to
California law.
 
 In August
2006, we applied for a CA number, which is a number identifying a motor carrier
operating in California, and is issued by the California Highway Patrol, or CHP.
The CA number helps the CHP track frequent carriers on the roads and provides
quick identification of carriers. The CHP issued us a CA number on September 5,
2006.
 
 Motor
carrier operations may also be subject to environmental laws and regulations,
including laws and regulations dealing with transportation of hazardous
materials and other environmental matters. We do not intend to
transport any environmentally hazardous substances. If we should fail to comply
with applicable regulations, we could be subject to substantial fines or
penalties and to civil and criminal liability.
 
 In
addition, we are subject to federal, state and local laws and regulations
applied to businesses generally. We believe that we are in conformity with all
applicable laws in all relevant jurisdictions
 
 Our Research and Development.
We are not currently conducting any research and development
activities.  We do not anticipate conducting such activities in the
near future.
 
 Intellectual Property. We do
not presently own any copyrights, patents, trademarks, licenses, concessions or
royalties, and we may rely on certain proprietary technologies, trade secrets,
and know-how that are not patentable.
  3
  We own
the Internet domain name “www.bmrsol.com.” Under current domain name
registration practices, no one else can obtain an identical domain name, but
someone might obtain a similar name, or the identical name with a different
suffix, such as “.org”, or with a country designation. The regulation of domain
names in the United States and in foreign countries is subject to change, and we
could be unable to prevent third parties from acquiring domain names that
infringe or otherwise decrease the value of our domain names.
 
 Employees. As of March 28,
2008, we have one full-time employee and one part-time employee. We believe we
may need to hire two additional employees in the next six months so that we can
provide a crew for another delivery truck. From time-to-time, we anticipate that
we may use the services of independent contractors and consultants to support
our expansion and business development.
 
 Our Facilities.  Our
offices are located at 1184 Rutland Road, Suite 2, Newport Beach, California
92660. Mark Andre, our former officer and director, provides approximately 1000
square feet of office space to us in exchange for $1,500 per month on a month to
month basis.
 
 Effective
August 2006, we began utilizing the office of our former President on a
month-to-month agreement for $560 per month.  We paid $1,400 per month
directly to the former President’s landlord on this arrangement, with $560 per
month treated as rent expense and the remaining $840 per month charged to
compensation. The rent expense of $560 per month was the estimated fair value of
the facilities provided.  Effective November 10, 2006, the rent and
compensation on this arrangement was increased to $600 and $900 per month,
respectively.  Beginning July 1, 2007, we paid $600 per month
for our share of the rent expense, thereby eliminating the related officer
compensation portion. Our share of rent expense totaled $7,200 and $2,880 for
the years ended December 31, 2007 and 2006, respectively.  The total
related compensation to our former president from this arrangement was $4,690
and $4,320 for the years ended December 31, 2007 and 2006,
respectively.  The compensation portion in 2007 included a $710
reduction for a landlord credit granted to our former president.
 
 We
believe that our facilities are adequate for our needs and that additional
suitable space will be available on acceptable terms as required. We do not own
any real estate.  Our telephone number is (949) 292-0820.
 
 Risk
Factors.
 
 Investing
in our common stock involves a high degree of risk. Any potential investor
should carefully consider the risks and uncertainties described below before
purchasing any shares of our common stock. The risks described below are those
we currently believe may materially affect us.
 
 Risks Related to our
Business:
  We
have a limited operating history upon which an evaluation of our prospects can
be made.
  We were
formed on November 21, 2001. Our lack of operating history in the transportation
industry makes an evaluation of our business and prospects very difficult. Our
prospects must be considered speculative, considering the risks, expenses, and
difficulties frequently encountered in the establishment of a new business. We
cannot be certain that our business will be successful or that we will generate
significant revenues and become profitable.
 
 We
anticipate that we may need to raise additional capital to expand our
operations. Our failure to raise additional capital will significantly affect
our ability to fund our proposed activities.
 
 To expand
our operations and purchase additional delivery trucks, we will be required to
raise additional funds. We do not know if we will be able to acquire additional
financing. We anticipate that we will need to spend significant funds on
acquiring additional vehicles to expand our delivery capabilities. Our failure
to obtain additional funds would significantly limit or eliminate our ability to
fund our expansion activities.
  We have incurred a net loss since
inception and expect to incur net losses for the foreseeable
future.
  As of
December 31, 2007, our net loss since inception was $216,418. We expect to incur
significant operating and capital expenditures and, as a result, we expect
significant net losses in the future. We will need to generate significant
revenues to achieve and maintain profitability. We may not be able to generate
sufficient revenues to achieve profitable operations.
  4
 
 We
may be adversely impacted by fluctuations in the price and availability of
fuel.
 
 Fuel is a
significant operating expense. Any increase in fuel taxes or fuel prices or any
change in federal or state regulations that results in such an increase, to the
extent not offset by rate increases or fuel surcharges to customers, or any
interruption in the supply of fuel, will negatively impact our operating
results. We do not know if we will be able to offset significant increases in
fuel prices through fuel surcharges to our customers.
 
 Our
two largest customers account for 99% of our revenue, and the loss of these
customers would result in a 99% loss of revenue.
 
 We
provide delivery services to two large and several smaller customers.
Our two largest customers account for 99% of our revenues. If we were to lose
these two customers, we would lose 99% of our revenues.
  If
we are unable to successfully execute our growth strategy, our business and
future results of operations may suffer.
 
 Our
growth strategy includes increasing the number of clients that we serve,
selectively expanding the geographic reach of our service areas and broadening
the scope of our service offerings. In connection with our growth strategy, we
will be required to increase our driver recruiting and our sales and marketing
efforts. Our growth strategy exposes us to a number of risks, including the
following:
 
 ·
              geographic
      expansion requires start-up costs, and often requires lower rates to
      generate initial business. In addition, geographic expansion may disrupt
      our patterns to and from and within the expanded area and may expose us to
      areas where we are less familiar with customer rates, operating issues and
      the competitive environment;
 ·
              growth
      may strain our management, capital resources and customer
      service;
 ·
              hiring
      new employees may increase training costs and may result in temporary
      inefficiencies as the employees learn their jobs;
  and
 ·
              expanding
      our service offerings may require us to enter into new markets and compete
      with additional competitors.
 
 We cannot
assure that we will overcome the risks associated with our growth. If we fail to
overcome such risks, we may not realize additional revenue or profitability from
our efforts and we may incur additional expenses.
 
 Demand
for our delivery services may decrease significantly, which will negatively
impact our revenues.
 
 The
transportation industry historically has experienced cyclical financial results
as a result of slowdowns in economic activity, the business cycles of customers,
and other economic factors beyond our control. Certain of our operating expenses
can be expected to increase, and our operating income may decline if we are
unable to pass through to our customers the full amount of such higher costs. If
a slowdown in economic activity or a downturn in our customers’ business cycles
causes a reduction in the volume of furniture sold by those customers, our
revenues will decrease significantly.
 
 We
have limited marketing and sales capabilities and must generate sales in
fragmented markets.
 
 Our
future success depends, to a great extent, on our ability to successfully market
our services. We currently have limited sales and marketing capabilities. Our
ability to successfully market our services is further complicated by the fact
that our primary markets are highly fragmented. Consequently, we will need to
identify and successfully target particular market segments in which we believe
we will have the most success. These efforts will require a substantial, but
unknown, amount of effort and resources. We cannot assure you that any marketing
and sales efforts undertaken by us will be successful or will result in any
significant sales.
 
 As
a service-oriented company, we depend on the efforts and abilities of our senior
management to manage our operations and perform our delivery
services.
 
 Our sole
officer and director has not entered into an employment agreement with
us.  We currently do not maintain any life insurance for our sole
officer and director.  Our ability to provide our delivery services
will depend on the continued services of Mark Andre, our former officer and
director.  The loss of services provided by Mr. Andre would be
particularly detrimental to us because, among other things, the loss would slow
our growth, sever the relationships and contacts we maintain through Mr. Andre
and deprive us of his experience.
 5
 Our
auditors have questioned our ability to continue operations as a “going
concern.” Investors may lose all of their investment if we are unable to
continue operations.
  We hope
to obtain revenues from future product sales, but there is no commitment by any
person for purchase of our products.  In the absence of significant
sales and profits, we may seek to raise additional funds to meet our working
capital needs principally through the additional sales of our
securities.  However, we cannot guaranty that we will be able to
obtain sufficient additional funds when needed, or that such funds, if
available, will be obtainable on terms satisfactory to us. As a result, our
auditors believe that substantial doubt exists about our ability to continue
operations.
  Risks Related to Owning Our
Common Stock
  Our
sole officer and director and principal shareholders own approximately 76.9% of
our outstanding shares of common stock, allowing these shareholders control
matters requiring approval of our shareholders.
 
 Our sole
officer and director and principal shareholders beneficially own, in the
aggregate, approximately 76.9% of our outstanding shares of common
stock.  Such concentrated control of the company may adversely affect
the price of our common stock.  Our officers, directors and principal
shareholders can control matters requiring approval by our security holders,
including the election of directors.
  We
lack a public market for shares of our common stock, which may make it difficult
for investors to sell their shares.
  There is
no public market for shares of our common stock. We cannot guaranty that an
active public market will develop or be sustained. Therefore, investors may not
be able to find purchasers for their shares of our common stock. Should there
develop a significant market for our shares, the market price for those shares
may be significantly affected by such factors as our financial results and
introduction of new products and services.
  Our
common stock may be subject to penny stock regulations which may make it
difficult for investors to sell their stock.
 
 The
Securities and Exchange Commission has adopted rules that regulate broker-dealer
practices in connection with transactions in “penny stocks”.  Penny
stocks generally are equity securities with a price of less than $5.00 (other
than securities registered on certain national securities exchanges or quoted on
the NASDAQ system, provided that current price and volume information with
respect to transactions in such securities is provided by the exchange or
system).  The penny stock rules require a broker-dealer, prior to a
transaction in a penny stock not otherwise exempt from those rules, deliver a
standardized risk disclosure document prepared by the Commission, which
specifies information about penny stocks and the nature and significance of
risks of the penny stock market.  The broker-dealer also must provide
the customer with bid and offer quotations for the penny stock, the compensation
of the broker-dealer and salesperson in the transaction, and monthly account
statements indicating the market value of each penny stock held in the
customer's account.  In addition, the penny stock rules require that,
prior to a transaction in a penny stock not otherwise exempt from those rules,
the broker-dealer must make a special written determination that the penny stock
is a suitable investment for the purchaser and receive the purchaser's written
agreement to the transaction.  These disclosure requirements may have
the effect of reducing the trading activity in the secondary market for a stock
that becomes subject to the penny stock rules.  If our common stock
becomes subject to the penny stock rules, holders of our shares may have
difficulty selling those shares.
 
 Item 2. Description of
Property.
 
 Property held by us.As of the
December 31, 2007 and 2006, we held no real property and do not presently own
any interests in real estate.
 
 Our Facilities.  Our
executive, administrative and operating offices are located at 1184 Rutland
Road, Suite 2, Newport Beach, California 92660. Mark Andre, our former officer
and director, and brother-in-law of Mr. Shukur, our current president, chief
financial officer, secretary and one of our directors, currently provides
approximately 1,000 square feet of office space to us in exchange for $1,500 per
month on a month to month basis. We pay $1,500 per month directly to Mr. Andre’s
landlord on this arrangement, with $600 per month treated as rent expense and
the remaining $900 per month charged to compensation to Mr. Andre. The rent
expense of $600 per month is the estimated fair value of the facilities
provided. We do not have a written lease or sublease agreement with Mr.
Andre.
 6
  Effective
August 2006, we began utilizing the office of our former President on a
month-to-month agreement for $560 per month.  We paid $1,400 per month
directly to the former President’s landlord onthis arrangement,
with $560 per month treated as rent expense and the remaining $840 per month
charged to compensation. The rent expense of $560 per month was the estimated
fairvalue of the facilities
provided.  Effective November 10, 2006, the rent and compensation on
this arrangement was increased to $600 and $900 per month,
respectively.  Beginning July 1, 2007, we paid $600 per month
for our share of the rent expense, thereby eliminating the related officer
compensation portion. Our share of rent expense totaled $7,200 and $2,880 for
the years ended December 31, 2007 and 2006, respectively.  The total
related compensation to our former president from this arrangement was $4,690
and $4,320 for the years ended December 31, 2007 and 2006,
respectively.  The compensation portion in 2007 included a $710
reduction for a landlord credit granted to our former
president.
 
 We
believe that our facilities are adequate for our needs and that additional
suitable space will be available on acceptable terms as required. We do not own
any real estate.
 
 Item 3. Legal
Proceedings.
 
 There are
no legal actions pending against us nor are any legal actions contemplated by us
at this time.
 
 Item 4. Submission of
Matters to Vote of Security Holders.
 
 Not
applicable.
  PART
II
 
 Item 5. Market Price for
Common Equity and Related Stockholder Matters.
  Market Information.  In
April 2007, our common stock became eligible for quotation on the
Over-the-Counter Bulletin Board under the symbol “BMRU”. As of March 28, 2008,
no shares of our common stock have traded.
  Reports to Security Holders.We are a reporting company with the Securities and Exchange Commission,
or SEC.  The public may read and copy any materials filed with the
Securities and Exchange Commission at the Security and Exchange Commission’s
Public Reference Room at 100 F Street, N.E., Washington, D.C. 20549. The public
may also obtain information on the operation of the Public Reference Room by
calling the Securities and Exchange Commission at 1-800-SEC-0330.  The
Securities and Exchange Commission maintains an Internet site that contains
reports, proxy and information statements, and other information regarding
issuers that file electronically with the Securities and Exchange Commission.
The address of that site is http://www.sec.gov.
 
 As of
March 28, 2008, there were 35 record holders of our common stock.
 
 There are
330,548 outstanding shares of our common stock which can be sold pursuant to
Rule 144. There are no outstanding options or warrants to purchase, or
securities convertible into, shares of our common stock. We have not agreed to
register for sale any shares of common stock held any of our
shareholders.
 
 There
have been no cash dividends declared on our common stock.  Dividends
are declared at the sole discretion of our Board of Directors.
 
 No Equity Compensation Plan.We do not have any securities authorized for issuance under any equity
compensation plan.  We also do not have an equity compensation plan
and do not plan to implement such a plan.
 
 Recent Sales of Unregistered
Securities.There have been no sales of unregistered securities within
the last three (3) years which would be required to be disclosed pursuant to
Item 701 of Regulation S-B, except for the following:
 
 On June
30, 2006, we sold 1,090,000 shares of our common stock to four investors at
$0.10 per share or gross proceeds of $109,000. The shares were issued as a
result of a private placement offering. There was no general solicitation used
in this offering. The shares were issued in a transaction which we believe
satisfies the requirements of that exemption from the registration and
prospectus delivery requirements of the Securities Act of 1933, which exemption
is specified by the provisions of Section 4(2) of that act and Rule 506 of
Regulation D promulgated pursuant to that act by the Securities and Exchange
Commission. Specifically, the offer was made to “accredited investors”, as that
term is defined under applicable federal and state securities laws, and no more
than 35 non-accredited investors. We believe that each purchaser who was not an
accredited investor has such knowledge and experience in financial and business
matters that he is capable of evaluating the merits and risks of the prospective
investment. Each investor was given adequate access to sufficient information
about us to make an informed investment decision. There were no commissions paid
on the sale of these shares.
  7
  On August
1, 2007 we sold 250,000 shares of our common stock to two investor(s) at $0.10
per share or gross proceeds of $25,000.  The shares were issued as a
result of a private placement offering. There was no general solicitation used
in this offering. The shares were issued in a transaction which we believe
satisfies the requirements of that exemption from the registration and
prospectus delivery requirements of the Securities Act of 1933, which exemption
is specified by the provisions of Section 4(2) of that act and Rule 506 of
Regulation D promulgated pursuant to that act by the Securities and Exchange
Commission. Specifically, the offer was made to “accredited investors”, as that
term is defined under applicable federal and state securities laws, and no more
than 35 non-accredited investors. We believe that each purchaser who was not an
accredited investor has such knowledge and experience in financial and business
matters that he is capable of evaluating the merits and risks of the prospective
investment. Each investor was given adequate access to sufficient information
about us to make an informed investment decision. There were no commissions paid
on the sale of these shares.  The proceeds of $25,000
were used for working capital.
  Use of Proceeds of Registered
Securities.There were no sales or proceeds during the calendar year
ended December 31, 2007, for the sale of registered securities.
 
 Penny Stock
Regulation.  Trading of our securities is possible on the OTC
Bulletin Board. As a result, an investor may find it more difficult to dispose
of, or to obtain accurate quotations as to the price of the securities
offered.
 
 Shares of
our common stock will probably be subject to rules adopted the Securities and
Exchange Commission that regulate broker-dealer practices in connection with
transactions in “penny stocks”.  Penny stocks are generally equity
securities with a price of less than $5.00 (other than securities registered on
certain national securities exchanges or quoted on the NASDAQ system, provided
that current price and volume information with respect to transactions in those
securities is provided by the exchange or system).  The penny stock
rules require a broker-dealer, prior to a transaction in a penny stock not
otherwise exempt from those rules, deliver a standardized risk disclosure
document prepared by the Securities and Exchange Commission, which contains the
following:
 
 ·
              a
      description of the nature and level of risk in the market for penny stocks
      in both public offerings and secondary
trading;
 ·
              a
      description of the broker’s or dealer’s duties to the customer and of the
      rights and remedies available to the customer with respect to violation to
      such duties or other requirements of securities’
  laws;
 ·
              a
      brief, clear, narrative description of a dealer market, including "bid"
      and "ask” prices for penny stocks and the significance of the spread
      between the "bid" and "ask" price;
 ·
              a
      toll-free telephone number for inquiries on disciplinary
      actions;
 ·
              definitions
      of significant terms in the disclosure document or in the conduct
      of  trading in penny stocks;
and
 ·
              such
      other information and is in such form (including language, type, size and
      format), as the Securities and Exchange Commission shall require by rule
      or regulation.
 
 Prior to
effecting any transaction in penny stock, the broker-dealer also must provide
the customer the following:
 
 ·
              the
      bid and offer quotations for the penny
stock;
 ·
              the
      compensation of the broker-dealer and its salesperson in the
      transaction;
 ·
              the
      number of shares to which such bid and ask prices apply, or other
      comparable information relating to the depth and liquidity of the market
      for such stock; and
 ·
              monthly
      account statements showing the market value of each penny stock held in
      the customer’s account.
 
 In
addition, the penny stock rules require that prior to a transaction in a penny
stock not otherwise exempt from those rules, the broker-dealer must make a
special written determination that the penny stock is a suitable investment for
the purchaser and receive the purchaser’s written acknowledgment of the receipt
of a risk disclosure statement, a written agreement to transactions involving
penny stocks, and a signed and dated copy of a written suitably
statement.  These disclosure requirements may have the effect of
reducing the trading activity in the secondary market for a stock that becomes
subject to the penny stock rules.  Holders of shares of our common
stock may have difficulty selling those shares because our common stock will
probably be subject to the penny stock rules.
 
 Item 6. Management’s
Discussion and Analysis of Financial Condition or Plan of
Operation.
 
 This
following information specifies certain forward-looking statements of management
of the company. Forward-looking statements are statements that estimate the
happening of future events are not based on historical fact. Forward-looking
statements may be identified by the use of forward-looking terminology, such as
“may”, “shall”, “could”, “expect”, “estimate”, “anticipate”, “predict”,
“probable”, “possible”, “should”, “continue”, or similar terms, variations of
those terms or the negative of those terms. The forward-looking statements
specified in the following information have been compiled by our management on
the basis of assumptions made by management and considered by management to be
reasonable. Our future
operating results, however, are impossible to predict and no representation,
guaranty, or warranty is to be inferred from those forward-looking
statements.
  8
  The
assumptions used for purposes of the forward-looking statements specified in the
following information represent estimates of future events and are subject to
uncertainty as to possible changes in economic, legislative, industry, and other
circumstances. As a result, the identification and interpretation of data and
other information and their use in developing and selecting assumptions from and
among reasonable alternatives require the exercise of judgment. To the extent
that the assumed events do not occur, the outcome may vary substantially from
anticipated or projected results, and, accordingly, no opinion is expressed on
the achievability of those forward-looking statements. No assurance can be given
that any of the assumptions relating to the forward-looking statements specified
in the following information are accurate, and we assume no obligation to update
any such forward-looking statements.
 
 Critical Accounting Policy and
Estimates.Our Management's Discussion and Analysis of Financial
Condition and Results of Operations section discusses our financial statements,
which have been prepared in accordance with accounting principles generally
accepted in the United States of America. The preparation of these financial
statements requires management to make estimates and assumptions that affect the
reported amounts of assets and liabilities at the date of the financial
statements and the reported amounts of revenues and expenses during the
reporting period. On an on-going basis, management evaluates its estimates and
judgments, including those related to revenue recognition, accrued expenses,
financing operations, and contingencies and litigation. Management bases its
estimates and judgments on historical experience and on various other factors
that are believed to be reasonable under the circumstances, the results of which
form the basis for making judgments about the carrying value of assets and
liabilities that are not readily apparent from other sources. Actual results may
differ from these estimates under different assumptions or conditions. The most
significant accounting estimates inherent in the preparation of our financial
statements include estimates as to the appropriate carrying value of certain
assets and liabilities which are not readily apparent from other
sources.
 
 For the year ended December
31, 2007 as compared to the year ended December 31, 2006.
 
 Results
of Operations.
 
 Revenues. During the year
ended December 31, 2007, we reorganized the focus of our business plan and
generated revenues of $69,865, as compared to revenues of $33,965 for the year
ended December 31, 2006, the year we adopted our current business plan and
discontinued our previous operations.  We anticipate that our revenues
will increase as we develop additional relationships with potential clients for
our services. Our cost of revenue during the year ended December 31, 2007, was
$56,056, as compared to $26,686 for the year ended December 31,
2006.  Therefore, for the year ended December 31, 2007, we had a gross
profit of $13,809, as compared to $7,279 for the year ended December 31,
2006.
 
 Operating Expenses.For the
year ended December 31, 2007, our general and administrative expenses were
$106,425, as compared to general and administrative expenses of $69,555 for the
year ended December 31, 2006. The increase in general and administrative
expenses is primarily due to the increase in professional fees, which is
attributed to the increased accounting expenses related to the audit of our
financial statements. We expect that we will continue to incur significant legal
and accounting expenses related to being a public company. We had a net loss of
$96,114 for the year ended December 31, 2007, as compared to $64,396 for the
year ended December 31, 2006. We expect that we will continue to incur losses
for the foreseeable future.
  Liquidity
and Capital Resources.We had cash of
$13,642 as of December 31, 2007, together with accounts receivable of $4,995 and
prepaid expenses of $983 which total our current assets of $19,620 as of that
date. Our total assets of $48,605 as of December 31, 2007, included our current
assets of $19,620, and property and equipment of $28,985, net of depreciation.
In August 2007 we raised $25,000 in a private placement in exchange for 250,000
shares of our common stock. We used all of those proceeds for working
capital.
  During
the year ended December 31, 2007, we have incurred significant professional fees
associated with being a public company. We expect that the legal and accounting
costs of being a public company will continue to impact our liquidity in 2008
and we will need to obtain funds to pay those expenses. Other than the
anticipated increases in legal and accounting costs due to the reporting
requirements of being a reporting company, we are not aware of any other known
trends, events or uncertainties, which may affect our future
liquidity.
 
 Our Plan of Operation for the Next
Twelve Months.  To effectuate our business plan during the next
twelve months, we must increase the number of clients we service and market and
promote our services. During the next three to six months, our primary objective
is to obtain additional clients as our current two largest customers
account for 99% of our revenues. If we were to lose these customers, we
would lose our only significant source of revenue. We are currently
pursuing additional accounts by researching and contacting small to medium size
furniture stores that are located near our current accounts in California. We
are developing sales and marketing materials
including brochures describing the services that we provide so that we can
provide a professional appearance to potential clients. In addition, we are
currently exploring options to generate revenue by placing advertising on the
side of our truck. If we can generate significant ad revenue, we believe that we
will be able to grow at a much faster pace as we believe that the additional
revenue would significantly defray the costs of purchasing and staffing an
additional delivery trucks.
  9
  On
September 27, 2007, we announced the approval of a new organizational plan that
we hope will enable us to streamline costs with respect to the administration of
our delivery and transportation services. The proactive organizational plan is
being taken in response to the following: (i) increasing fuel costs which is
impacting the transportation industry; (ii) a general slowdown in our business
operations which our management believes is due to, among other things, the
decline in the real estate market in Southern California; and (iii) a tightening
in the equity and credit markets which has limited  our ability to
raise additional capital through debt or equity financings. We had hoped to
expand its operations by acquiring additional trucks so that we can service
several accounts. However, our ability to acquire additional trucks has been
negatively affected by our inability to raise significant capital and its
inability to generate significant revenues. Management changes in connection
with the new organizational plan are described herein.
 
 In
addition, in connection with the new organizational plan, we have explored
forming a wholly-owned subsidiary to operate our delivery and transportation
services. Our management believes that operating our delivery and transportation
services in a subsidiary will facilitate our new plan for expansion. In the last
six months, we have been researching potential opportunities for us to acquire
smaller companies with complementary businesses in the transportation industry
in order to expand our operations. We have had informal discussions with
representatives of certain transportation companies and other companies that may
be interested in being acquired by us or entering into a joint venture agreement
with us. As of the date of this report, we have not entered into any agreements
with any potential acquisition or joint venture candidates. We cannot guaranty
that we will acquire or enter into any joint venture with any third party, or
that in the event that we acquire another entity, this acquisition will increase
the value of our common stock. We hope to use our common stock as payment for
any potential acquisitions.
 
 We had
cash of $13,642 as of December 31, 2007. In the opinion of management, our
available funds will not satisfy our working capital requirements for the next
twelve months. Our forecast for the period for which our financial resources
will be adequate to support our operations involves risks and uncertainties and
actual results could fail as a result of a number of factors. Besides generating
revenue from our current operations, we will need to raise additional capital to
expand our operations to the point at which we are able to operate profitably.
Other than anticipated increases in the legal and accounting costs of becoming a
public company, we are not aware of any other known trends, events or
uncertainties, which may affect our future liquidity.
 
 In the
event that we experience a shortfall in our capital, we intend to pursue capital
through public or private financing as well as borrowings and other sources,
such as our officers, directors and principal shareholders. We cannot guaranty
that additional funding will be available on favorable terms, if at
all.  If adequate funds are not available, then our ability to expand
our operations may be significantly hindered. If adequate funds are not
available, we believe that our officers, directors and principal shareholders
will contribute funds to pay for our expenses to achieve our objectives over the
next twelve months. However, our officers, directors and principal shareholders
are not obligated to contribute funds to pay for our expenses.
 
 We are
not currently conducting any research and development activities.  We
do not anticipate conducting such activities in the near future. We do not
anticipate that we will purchase or sell any significant equipment. In the event
that we expand our customer base, then we may need to hire additional employees
or independent contractors as well as purchase or lease additional
equipment.
 
 Because
we have limited operations and assets, we may be considered a shell company as
defined in Rule 12b-2 of the Securities Exchange Act of 1934. Accordingly, we
have checked the box on the cover page of this report that specifies we are a
shell company.
  Off-Balance Sheet
Arrangements.We have no off-balance sheet
arrangements.
  Item 7. Financial
Statements
 
 The
financial statements required by Item 7 are presented in the following
order:
 10
 REPORT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
 
 
 To The
Board of Directors and Stockholders of
 BMR
Solutions, Inc.
 Newport
Beach, California
 
 We have
audited the accompanying balance sheets of BMR Solutions, Inc. as of December
31, 2007 and the related statements of operations, stockholders’ equity
(deficit) and cash flows for the years ended December 31, 2007 and 2006 and for
the period November 21, 2001 (inception) to December 31, 2007.  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 BMR Solutions, Inc. as of December
31, 2007, and the results of its operations and its cash flows for the years
ended December 31, 2007 and 2006 and for the period November 21, 2001
(inception) to December 31, 2007, in conformity with accounting principles
generally accepted in the United States of America.
  The
accompanying financial statements have been prepared assuming that the Company
will continue as a going concern. As discussed in Note 1 to the accompanying
financial statements, the Company has incurred net losses since inception, and
as of December 31, 2007 had an accumulated deficit of $216,518.  These
conditions raise substantial doubt about its ability to continue as a going
concern.  Management's plan in regard to these matters is also
discussed in Note 1. These financial statements do not include any adjustments
that might result from the outcome of this uncertainty.
  /s/ Jonathon
      P. ReubenJonathon
      P. Reuben C.P.A.,
                      An
      Accountancy Corporation
                      
                      Torrance,
      California
                      March
      28, 2008
 11
  BMR
SOLUTIONS, INC.
 (A
DEVELOPMENT STAGE COMPANY)
 BALANCE
SHEET
 
 December
      31,2007ASSETSCurrent
      assetsCash
      and cash equivalents
              
              $
              13,642Accounts
      receivable
              
              
              4,995Prepaid
      expenses
              
              
              983Total
      current assets
              
              
              19,620Property and equipment,
      net ofaccumulated
      depreciation
              
              
              28,985Total
      assets
              
              $
              48,605LIABILITIES
      AND STOCKHOLDERS' EQUITY (DEFICIT)Current
      liabilitiesAccounts
      payable and accrued expenses
              
              $
              48,309Current
      maturities of long-term note payable
              
              
              5,321Income
      tax payable
              
              
              800Total
      current liabilities
              
              
              54,430Long-term note payable,
      net of current maturities
              
              
              16,698Stockholders'
      equity (deficit)Preferred
      stock, $0.001 par value;5,000,000
      shares authorized; 0 shares issuedand
      outstanding at December 31, 2007
              
              
              -Common
      stock, $0.001 par value;50,000,000
      shares authorized; 3,888,750 shares issuedand
      outstanding at December 31, 2007
              
              
              3,889Additional
      paid-in capital
              
              
              190,106Deficit
      accumulated during the development stage
              
              
              (216,518
              )Total
      stockholders' equity (deficit)
              
              
              (22,523
              )Total
      liabilities and stockholders' equity (deficit)
              
              $
              48,605






The
accompanying notes are an integral part of these financial
statements.




12
  BMR
SOLUTIONS, INC.
 (A
DEVELOPMENT STAGE COMPANY)
 STATEMENTS
OF OPERATIONS


For
      the periodYear
              
              
              Year
              
              
              November
      21,Ended
              
              
              Ended
              
              
              2001
      (inception)December
      31,
              
              
              December
      31,
              
              
              to
      December 31,2007
              
              
              2006
              
              
              2007Net
      revenue
              
              $
              69,865
              
              
              $
              33,965
              
              
              $
              103,830Cost
      of revenue
              
              
              (56,056
              )
              
              
              (26,686
              )
              
              
              (82,742
              )Gross
      profit
              
              
              13,809
              
              
              
              7,279
              
              
              
              21,088General
      and administrative expenses
              
              
              (106,425
              )
              
              
              (69,555
              )
              
              
              (228,649
              )Interest
      expense
              
              
              (2,698
              )
              
              
              (1,320
              )
              
              
              (4,018
              )Loss
      from continuing operationsbefore
      income taxes
              
              
              (95,314
              )
              
              
              (63,596
              )
              
              
              (211,579
              )Provision
      for income taxes
              
              
              (800
              )
              
              
              (800
              )
              
              
              (4,800
              )Loss
      from continuing operations
              
              
              (96,114
              )
              
              
              (64,396
              )
              
              
              (216,379
              )Discontinued
      operation (Note 7)Income
      (loss) from operation ofdiscontinued
      website developmentand
      design business
              
              
              -
              
              
              
              -
              
              
              
              (39
              )Net
      loss
              
              $
              (96,114
              )
              
              $
              (64,396
              )
              
              $
              (216,418
              )Basic
      and diluted earnings (loss) pershare
      resulting fromContinuing
      operations
              
              $
              (0.03
              )
              
              $
              (0.02
              )Discontinued
      operation
              
              $
              -
              
              
              $
              -Net
      loss
              
              $
              (0.03
              )
              
              $
              (0.02
              )Weighted
      average commonshares
      outstanding
              
              
              3,741,832
              
              
              
              3,137,353
   The
accompanying notes are an integral part of these financial
statements.
  13
 BMR
SOLUTIONS, INC.
 (A
DEVELOPMENT STAGE COMPANY)
 STATEMENT
OF STOCKHOLDERS' EQUITY (DEFICIT)
 Deficitaccumulated
              
              
              TotalAdditional
              
              
              during
      the
              
              
              stockholders'Common
      stock
              
              
              paid-in
              
              
              development
              
              
              equityShares
              
              
              Amount
              
              
              capital
              
              
              stage
              
              
              (deficit)Balance
      at November 21, 2001,date
      of incorporation
              
              
              -
              
              
              $
              -
              
              
              $
              -
              
              
              $
              -
              
              
              $
              -Issuance
      of founder shares forservices
      at $0.02 per share in December 2001
              
              
              2,000,000
              
              
              
              2,000
              
              
              
              38,000
              
              
              
              -
              
              
              
              40,000Issuance
      of common stock for cashat
      $0.02 per share in January 2002
              
              
              548,750
              
              
              
              549
              
              
              
              10,426
              
              
              
              -
              
              
              
              10,975Additional
      paid-in capital in exchangefor
      facilities provided by officer
              
              
              -
              
              
              
              -
              
              
              
              2,500
              
              
              
              -
              
              
              
              2,500Additional
      paid-in capital in exchangefor
      services from officer
              
              
              -
              
              
              
              -
              
              
              
              1,110
              
              
              
              -
              
              
              
              1,110Costs
      incurred in private offering
              
              
              
              
              
              
              
              
              
              
              (3,000
              )
              
              
              
              
              
              
              (3,000
              )Distribution
      of assets to stockholders
              
              
              -
              
              
              
              -
              
              
              
              -
              
              
              
              (100
              )
              
              
              (100
              )Net
      loss from inception to December 31, 2003
              
              
              -
              
              
              
              -
              
              
              
              -
              
              
              
              (51,674
              )
              
              
              (51,674
              )Balance
      at December 31, 2003
              
              
              2,548,750
              
              
              
              2,549
              
              
              
              49,036
              
              
              
              (51,774
              )
              
              
              (189
              )Additional
      paid-in capital in exchangefor
      facilities provided by officer
              
              
              -
              
              
              
              -
              
              
              
              1,200
              
              
              
              -
              
              
              
              1,200Net
      loss for the year ended December 31, 2004
              
              
              -
              
              
              
              -
              
              
              
              -
              
              
              
              (2,812
              )
              
              
              (2,812
              )Balance
      at December 31, 2004
              
              
              2,548,750
              
              
              
              2,549
              
              
              
              50,236
              
              
              
              (54,586
              )
              
              
              (1,801
              )Additional
      paid-in capital in exchangefor
      facilities provided by officer
              
              
              -
              
              
              
              -
              
              
              
              1,200
              
              
              
              -
              
              
              
              1,200Additional
      paid-in capital in exchangefor
      services from officer
              
              
              -
              
              
              
              -
              
              
              
              2,310
              
              
              
              -
              
              
              
              2,310Net
      loss for the year ended December 31, 2005
              
              
              -
              
              
              
              -
              
              
              
              -
              
              
              
              (1,422
              )
              
              
              (1,422
              )Balance
      at December 31, 2005
              
              
              2,548,750
              
              
              
              2,549
              
              
              
              53,746
              
              
              
              (56,008
              )
              
              
              287Issuance
      of common stock for cashat
      $0.10 per share in June 2006
              
              
              1,090,000
              
              
              
              1,090
              
              
              
              107,910
              
              
              
              -
              
              
              
              109,000Additional
      paid-in capital in exchangefor
      facilities provided by officer
              
              
              -
              
              
              
              -
              
              
              
              700
              
              
              
              -
              
              
              
              700Net
      loss for the year ended December 31, 2006
              
              
              -
              
              
              
              -
              
              
              
              -
              
              
              
              (64,396
              )
              
              
              (64,396
              )Balance
      at December 31, 2006
              
              
              3,638,750
              
              
              
              3,639
              
              
              
              162,356
              
              
              
              (120,404
              )
              
              
              45,591Issuance
      of common stock for cashat
      $0.10 per share in August 2007
              
              
              250,000
              
              
              
              250
              
              
              
              24,750
              
              
              
              -
              
              
              
              25,000Additional
      paid-in capital in exchangefor
      services from officer
              
              
              -
              
              
              
              -
              
              
              
              3,000
              
              
              
              -
              
              
              
              3,000Net
      loss for the year ended December 31, 2007
              
              
              -
              
              
              
              -
              
              
              
              -
              
              
              
              (96,114
              )
              
              
              (96,114
              )Balance
      at December 31, 2007
              
              
              3,888,750
              
              
              $
              3,889
              
              
              $
              190,106
              
              
              $
              (216,518
              )
              
              $
              (22,523
              )






The accompanying notes are
an integral part of these financial statements.




14
 
 BMR
SOLUTIONS, INC.
 (A
DEVELOPMENT STAGE COMPANY)
 STATEMENTS
OF CASH FLOWS


For
      the periodYear
              
              
              Year
              
              
              November
      21,Ended
              
              
              Ended
              
              
              2001
      (inception)December
      31,
              
              
              December
      31,
              
              
              to
      December 31,2007
              
              
              2006
              
              
              2007Cash
      flows from operating activitiesNet
      loss
              
              $
              (96,114
              )
              
              $
              (64,396
              )
              
              $
              (216,418
              )Adjustments
      to reconcile net loss to net cash usedin
      operating activitiesBad
      debt expense
              
              
              -
              
              
              
              -
              
              
              
              1,440Depreciation
              
              
              9,227
              
              
              
              4,874
              
              
              
              14,101Issuance
      of founder's shares for services
              
              
              -
              
              
              
              -
              
              
              
              40,000Additional
      paid-in capital in exchangefor
      facilities provided by officer
              
              
              -
              
              
              
              700
              
              
              
              5,600Additional
      paid-in capital in exchangefor
      services provided by officer
              
              
              3,000
              
              
              
              -
              
              
              
              6,420Change
      in operating assets and liabilitiesAccounts
      receivable
              
              
              (4,165
              )
              
              
              (830
              )
              
              
              (6,535
              )Prepaid
      expenses and other current assets
              
              
              (521
              )
              
              
              (462
              )
              
              
              (983
              )Accounts
      payable and accrued expenses
              
              
              29,203
              
              
              
              19,106
              
              
              
              48,309Income
      tax payable
              
              
              -
              
              
              
              (3,418
              )
              
              
              800Net
      cash used in operating activities
              
              
              (59,370
              )
              
              
              (44,426
              )
              
              
              (107,266
              )Cash
      flows from investing activitiesPurchase
      of property and equipment
              
              
              -
              
              
              
              (43,086
              )
              
              
              (43,086
              )Net
      cash used in investing activities
              
              
              -
              
              
              
              (43,086
              )
              
              
              (43,086
              )Cash
      flows from financing activitiesProceeds
      from issuance of common stock
              
              
              25,000
              
              
              
              109,000
              
              
              
              144,975Proceeds
      from vehicle loan
              
              
              -
              
              
              
              28,514
              
              
              
              28,514Repayment
      of vehicle loan
              
              
              (4,723
              )
              
              
              (1,772
              )
              
              
              (6,495
              )Costs
      incurred in private placement offering
              
              
              -
              
              
              
              -
              
              
              
              (3,000
              )Net
      cash provided by financing activites
              
              
              20,277
              
              
              
              135,742
              
              
              
              163,994Net
      increase (decrease) in cash and cash equivalents
              
              
              (39,093
              )
              
              
              48,230
              
              
              
              13,642Cash and cash
      equivalents, beginning of period
              
              
              52,735
              
              
              
              4,505
              
              
              
              -Cash and cash
      equivalents, end of period
              
              $
              13,642
              
              
              $
              52,735
              
              
              $
              13,642Supplemental
      disclosure of cash flow informationIncome
      taxes paid
              
              $
              800
              
              
              $
              4,609
              
              
              $
              5,409Interest
      paid
              
              $
              2,698
              
              
              $
              1,320
              
              
              $
              4,018
   The accompanying notes are
an integral part of these financial
statements.
 15
 BMR
SOLUTIONS, INC.
 (A
DEVELOPMENT STAGE COMPANY)
 NOTES
TO FINANCIAL STATEMENTS
 DECEMBER
31, 2007 AND 2006
  NOTE
1 - NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES
 NATURE OF
BUSINESS
 
 The
Company is currently a development stage company under the provisions of
Statement of Financial Accounting Standards ("SFAS") No. 7 and was incorporated
under the laws of the State of Nevada on November 21, 2001.  The
Company is developing a delivery services organization that specializes in the
in-home delivery of mattresses, furniture and futons.  As of December
31, 2007, the Company reported a total of $103,830 in revenue from its
current line of business and will continue to report as a development stage
company until significant revenues are produced.
 
 Prior to
the commencement of its current operations, the Company was developing an
organization that specialized in website development and design
services.  The Company abandoned this line of business in 2005 (see
Note 7).
 
 BASIS OF
PRESENTATION AND GOING CONCERN
 
 The
accompanying financial statements have been prepared in conformity with
accounting principles generally accepted in the United States of America, which
contemplate continuation of the Company as a going concern.  The
Company has incurred net losses since inception, and as of December 31, 2007 had
an accumulated deficit of $216,518. These conditions raise substantial doubt as
to the Company's ability to continue as a going concern. These financial
statements do not include any adjustments that might result from the outcome of
this uncertainty. These financial statements do not include any adjustments
relating to the recoverability and classification of recorded asset amounts, or
amounts and classification of liabilities that might be necessary should the
Company be unable to continue as a going concern.
 
 Management
recognizes that the Company must generate additional resources to enable it to
continue operations. Management intends to raise additional financing through
debt financing and equity financing or through other means that it deems
necessary, with a view to moving forward and sustaining a prolonged growth in
its strategy phases. However, no assurance can be given that the Company will be
successful in raising additional capital. Further, even if the company raises
additional capital, there can be no assurance that the Company will achieve
profitability or positive cash flow. If management is unable to raise additional
capital and expected significant revenues do not result in positive cash flow,
the Company will not be able to meet its obligations and may have to cease
operations.
 
 USE OF
ESTIMATES
  The
preparation of financial statements in conformity with accounting principles
generally accepted in the United States of America requires management to make
estimates and assumptions that affect the reported amounts of assets and
liabilities and disclosure of contingent assets and liabilities at the date of
the financial statements, and the reported amounts of revenues and expenses
during the reported periods. Actual results could materially differ from those
estimates.
  16
 BMR
SOLUTIONS, INC.
 (A
DEVELOPMENT STAGE COMPANY)
 NOTES
TO FINANCIAL STATEMENTS
 DECEMBER
31, 2007 AND 2006
 
 CASH AND
CASH EQUIVALENTS
 
 For
purposes of the statement of cash flows, cash equivalents include all highly
liquid debt instruments with original maturities of three months or less which
are not securing any corporate obligations.
 
 CONCENTRATION
OF CREDIT RISK
 
 Cash and Cash
Equivalents – The Company maintains its cash deposits in two bank
accounts, which at times may exceed federally insured limits.
 
 Revenues and Accounts
Receivable – For the year ended December 31, 2007, the Company transacted
its business with six customers.  The Company’s largest customer,
which is also a related party (see Note 6), accounted for 74% of total revenues.
Total revenues from this customer were $51,665 for the year ended December 31,
2007.  Total accounts receivable due from this customer at December
31, 2007 were $1,440.  The Company’s second largest customer accounted
for 25% of total revenues.  Total revenues from this customer were
$17,500 for the year ended December 31, 2007.  Total accounts
receivable due from this customer at December 31, 2007 were $3,555.
 
 ALLOWANCE
FOR DOUBTFUL ACCOUNTS
 
 The
allowance for doubtful accounts on accounts receivable is charged to operations
in amounts sufficient to maintain the allowance for uncollectible accounts at a
level management believes is adequate to cover any probable losses. Management
determines the adequacy of the allowance based on historical write-off
percentages and the current status of accounts receivable. Accounts receivable
are charged off against the allowance when collectibility is determined to be
permanently impaired.  As of December 31, 2007, there was no allowance
for doubtful accounts recorded, as all of the Company’s receivables were
considered collectible.
 
 PROPERTY
AND EQUIPMENT
 
 Property
and equipment are stated at cost less accumulated depreciation and amortization.
Depreciation and amortization are calculated using the straight-line method and
with useful lives used in computing depreciation ranging from 3 to 5
years.  When property and equipment are retired or otherwise disposed
of, the related cost and accumulated depreciation are removed from the
respective accounts, and any gain or loss is included in operations.
Expenditures for maintenance and repairs are charged to operations as incurred;
additions, renewals and betterments are capitalized.
 
 LONG-LIVED
ASSETS
 
 The
Company accounts for its long-lived assets in accordance with SFAS No. 144,
"Accounting for the Impairment or Disposal of Long-Lived
Assets."  SFAS No. 144 requires that long-lived assets be reviewed for
impairment whenever events or changes in circumstances indicate that the
historical cost carrying value of an asset may no longer be appropriate. The
Company assesses recoverability of the carrying value of an asset by estimating
the future net cash flows expected to result from the asset, including eventual
disposition. If the future net cash flows are less than the carrying value of
the asset, an impairment loss is recorded equal to the difference between the
asset's carrying value and fair value or disposable value. As of December 31,
2007, the Company did not deem any of its long-term assets to be
impaired.
  17
 BMR
SOLUTIONS, INC.
 (A
DEVELOPMENT STAGE COMPANY)
 NOTES
TO FINANCIAL STATEMENTS
 DECEMBER
31, 2007 AND 2006
  INTERNAL
WEB SITE DEVELOPMENT COSTS
 
 Under
FASB Emerging Issues Task Force Statement 00-2, Accounting for Web Site
Development Costs ("EITF 00-2"), costs and expenses incurred during the planning
and operating stages of the Company's web site development are expensed as
incurred. Under EITF 00-2, costs incurred in the web site application and
infrastructure development stages are capitalized by the Company and amortized
to expense over the web site's estimated useful life or period of benefit. As of
December 31, 2007, the Company had net capitalized costs of $1,458 related to
its web site development.  The web site development costs were
incurred to a related party (see Note 6) and are being depreciated on a
straight-line basis over an estimated useful life of 3 years.
 
 REVENUE
RECOGNITION
 
 The
Company provides customers with furniture delivery and installation. Revenues
from these services are to be recognized in accordance with Staff Accounting
Bulletin (SAB) No. 101, “Revenue Recognition in Financial Statements,”
as amended by SAB No. 104, “Revenue Recognition” when (a) persuasive
evidence of an arrangement exists, (b) the services have been provided to the
customer, (c) the fee is fixed or determinable, and (d) collectibility is
reasonably assured. In instances where the customer, at its discretion, has the
right to reject the services prior to final acceptance, revenue is deferred
until such acceptance occurs.
 
 BASIC AND
DILUTED INCOME (LOSS) PER SHARE
 
 In
accordance with SFAS No. 128, "Earnings Per Share," basic income (loss) per
common share is computed by dividing net income (loss) available to common
stockholders by the weighted average number of common shares outstanding.
Diluted income (loss) per common share is computed similar to basic income per
common share except that the denominator is increased to include the number of
additional common shares that would have been outstanding if the potential
common shares had been issued and if the additional common shares were dilutive.
As of December 31, 2007 and 2006, the Company did not have any equity or debt
instruments outstanding that can be converted into common stock.
 
 PROVISION
FOR INCOME TAXES
 
 The
Company accounts for income taxes under SFAS 109, "Accounting for Income Taxes."
Under the asset and liability method of SFAS 109, deferred tax assets and
liabilities are recognized for the future tax consequences attributable to
differences between the financial statements carrying amounts of existing assets
and liabilities and their respective tax bases. Deferred tax assets and
liabilities are measured using enacted tax rates expected to apply to taxable
income in the years in which those temporary differences are expected to be
recovered or settled. Under SFAS 109, the effect on deferred tax assets and
liabilities of a change in tax rates is recognized in income in the period the
enactment occurs. A valuation allowance is provided for certain deferred tax
assets if it is more likely than not that the Company will not realize tax
assets through future operations.
  18
 BMR
SOLUTIONS, INC.
 (A
DEVELOPMENT STAGE COMPANY)
 NOTES
TO FINANCIAL STATEMENTS
 DECEMBER
31, 2007 AND 2006
   FAIR
VALUE OF FINANCIAL INSTRUMENTS
 
 Pursuant
to SFAS No. 107, “Disclosures About Fair Value of Financial Instruments”, the
Company is required to estimate the fair value of all financial instruments
included on its balance sheet as of December 31, 2007. The Company considers the
carrying value of such amounts in the financial statements to approximate their
fair value.
 
 RECENT
ACCOUNTING PRONOUNCEMENTS
 
 SFAS No. 159 - In
February 2007, the FASB issued Statement No. 159, The Fair Value Option for Financial
Assets and Financial Liabilities—Including an amendment of FASB Statement No.
115.This Statement
permits entities to choose to measure many financial instruments and certain
other items at fair value. The objective is to improve financial reporting by
providing entities with the opportunity to mitigate volatility in reported
earnings caused by measuring related assets and liabilities differently without
having to apply complex hedge accounting provisions. This Statement is
expected to expand the use of fair value measurement, which is consistent with
the Board’s long-term measurement objectives for accounting for financial
instruments.  This Statement applies to all entities, including
not-for-profit organizations. Most of the provisions of this Statement apply
only to entities that elect the fair value option. However, the amendment to
FASB Statement No. 115, Accounting for Certain Investments
in Debt and Equity Securities, applies to all entities with
available-for-sale and trading securities. Some requirements apply differently
to entities that do not report net income.  This Statement is
effective as of the beginning of an entity’s first fiscal year that begins after
November 15, 2007. Early adoption is permitted as of the beginning of a fiscal
year that begins on or before November 15, 2007, provided the entity also elects
to apply the provisions of FASB Statement No. 157, Fair Value
Measurements.No entity is permitted to apply this Statement
retrospectively to fiscal years preceding the effective date unless the entity
chooses early adoption. The choice to adopt early should be made after issuance
of this Statement but within 120 days of the beginning of the fiscal year of
adoption, provided the entity has not yet issued financial statements, including
required notes to those financial statements, for any interim period of the
fiscal year of adoption.  This Statement permits application to
eligible items existing at the effective date (or early adoption
date).  The Company has evaluated the impact of the implementation of
SFAS No. 159 and does not believe the impact will be significant to the
Company's overall results of operations or financial position.
  SFAS No. 141(R) - In
December 2007, the FASB issued Statement No. 141(R), Business
Combinations.   This Statement applies to all transactions
or other events in which an entity (the acquirer) obtains control of one or more
businesses (the acquirer), including those sometimes referred to as "true
mergers" or "mergers of equals" and combinations achieved without the transfer
of consideration, for example, by contract alone or through the lapse of
minority veto rights. This Statement applies to all business entities, including
mutual entities that previously used the pooling-of-interests method of
accounting for some business combinations. It does not apply to:
 
 ·
                The
      formation of a joint venture
 ·
                The  acquisition
      of an asset or a group of assets that does not constitute a
      business
  19
 BMR
SOLUTIONS, INC.
 (A
DEVELOPMENT STAGE COMPANY)
 NOTES
TO FINANCIAL STATEMENTS
 DECEMBER
31, 2007 AND 2006
   ·
                A
      combination between entities or businesses under common
      control
 ·
                A
      combination between not-for-profit
organizations
 ·
                The
      acquisition of a for-profit business by a not-for-profit
      organization
 
 This
Statement replaces FASB Statement No. 141, Business Combinations. This Statement
retains the fundamental requirements in Statement 141 that the acquisition
method of accounting (which Statement 141 called the purchase method) be used
for all business combinations and for an acquirer to be identified for each
business combination. This Statement defines the acquirer as the entity that
obtains control of one or more businesses in the business combination and
establishes the acquisition date as the date that the acquirer achieves control.
Statement 141 did not define the acquirer, although it included guidance on
identifying the acquirer, as does this Statement. This Statement's scope is
broader than that of Statement 141, which applied only to business combinations
in which control was obtained by transferring consideration. By applying the
same method of accounting - the acquisition method - to all transactions and
other events in which one entity obtains control over one or more other
businesses, this Statement improves the comparability
of the information about business combinations provided in financial
reports.
  This
Statement applies prospectively to business combinations for which the
acquisition date is on or after the beginning of the first annual reporting
period beginning on or after December 15, 2008. An entity may not apply it
before that date. The Company is currently evaluating SFAS 141(R), and has not
yet determined its potential impact on its future results of operations or
financial position.
 
 SFAS No. 160 - In
December 2007, the FASB issued Statement No. 160, Noncontrolling Interests in
Consolidated Financial Statements - an Amendment of ARB No. 51. A
noncontrolling interest, sometimes called a minority interest, is the portion of
equity in a subsidiary not attributable, directly or indirectly, to a parent.
The objective of this Statement is to improve the relevance, comparability, and
transparency of the financial information that a reporting entity provides in
its consolidated financial statements by establishing accounting and reporting
standards that require:
 
 ·
                The
      ownership interests in subsidiaries held by parties other than the parent
      be clearly identified, labeled, and presented in the consolidated
      statement of financial position within equity, but separate from the
      parent's equity.
 
 ·
                The
      amount of consolidated net income attributable to the parent and to the
      noncontrolling interest be clearly identified and presented on the face of
      the consolidated statement of
income.
 
 ·
                Changes
      in a parent's ownership interest while the parent retains its controlling
      financial interest in its subsidiary be accounted for consistently. A
      parent's ownership interest in a subsidiary changes if the parent
      purchases additional ownership interests in its subsidiary or if the
      parent sells some of its ownership interests in its subsidiary. It also
      changes if the subsidiary reacquires some of its ownership interests or
      the subsidiary issues additional ownership interests. All of those
      transactions are economically similar, and this Statement requires that
      they be accounted for similarly, as equity
  transactions.
  20
 BMR
SOLUTIONS, INC.
 (A
DEVELOPMENT STAGE COMPANY)
 NOTES
TO FINANCIAL STATEMENTS
 DECEMBER
31, 2007 AND 2006
 
 ·
                When
      a subsidiary is deconsolidated, any retained noncontrolling equity
      investment in the former subsidiary be initially measured at fair value.
      The gain or loss on the deconsolidation of the subsidiary is measured
      using the fair value of any noncontrolling equity investment rather than
      the carrying amount of that retained
investment.
 
 ·
                Entities
      provide sufficient disclosures that clearly identify and distinguish
      between the interests of the parent and the interests of the
      noncontrolling owners.
 
 This
Statement applies to all entities that prepare consolidated financial
statements, except not-for-profit organizations, but will affect only those
entities that have an outstanding noncontrolling interest in one or more
subsidiaries or that deconsolidate a subsidiary. Not-for-profit organizations
should continue to apply the guidance in Accounting Research Bulletin No. 51,
Consolidated Financial Statements, before the amendments made by this Statement,
and any other applicable standards, until the Board issues interpretative
guidance.  This Statement amends ARB 51 to establish accounting and
reporting standards for the noncontrolling interest in a subsidiary and for the
deconsolidation of a subsidiary. It clarifies that a noncontrolling interest in
a subsidiary is an ownership interest in the consolidated entity that should be
reported as equity in the consolidated financial statements. Before this
Statement was issued, limited guidance existed for reporting noncontrolling
interests. As a result, considerable diversity in practice existed. So-called
minority interests were reported in the consolidated statement of financial
position as liabilities or in the mezzanine section between liabilities and
equity. This Statement improves comparability by eliminating that
diversity.
 
 This
Statement is effective for fiscal years, and interim periods within those fiscal
years, beginning on or after December 15, 2008. Earlier adoption is prohibited.
The effective date of this Statement is the same as that of the related
Statement 141(R). This Statement shall be applied prospectively as of the
beginning of the fiscal year in which this Statement is initially applied,
except for the presentation and disclosure requirements. The presentation and
disclosure requirements shall be applied retrospectively for all periods
presented.  The Company is currently evaluating SFAS 160 and has not
yet determined its potential impact on its future results of operations or
financial position.
  SFAS No. 161 - In
December 2007, the FASB issued Statement No. 161, Disclosures about Derivative
Instruments and Hedging Activities—an amendment of FASB Statement No.
133. This Statement changes the disclosure requirements for derivative
instruments and hedging activities. Entities are required to provide enhanced
disclosures about (a) how and why an entity uses derivative instruments, (b) how
derivative instruments and related hedged items are accounted for under
Statement 133 and its related interpretations, and (c) how derivative
instruments and related hedged items affect an entity’s financial position,
financial performance, and cash flows.
  21
 BMR
SOLUTIONS, INC.
 (A
DEVELOPMENT STAGE COMPANY)
 NOTES
TO FINANCIAL STATEMENTS
 DECEMBER
31, 2007 AND 2006
   This
Statement is intended to enhance the current disclosure framework in Statement
133. The Statement requires that objectives for using derivative instruments be
disclosed in terms of underlying risk and accounting designation. This
disclosure better conveys the purpose of derivative use in terms of the risks
that the entity is intending to manage. Disclosing the fair values of derivative
instruments and their gains and losses in a tabular format should provide a more
complete picture of the location in an entity’s financial statements of both the
derivative positions existing at period end and the effect of using derivatives
during the reporting period. Disclosing information about credit-risk-related
contingent features should provide information on the potential effect on an
entity’s liquidity from using derivatives. Finally, this Statement requires
cross-referencing within the footnotes, which should help users of financial
statements locate important information about derivative
instruments.
  This
Statement is effective for financial statements issued for fiscal years and
interim periods beginning after November 15, 2008, with early application
encouraged. This Statement encourages, but does not require, comparative
disclosures for earlier periods at initial adoption. The
Company is currently evaluating SFAS 161 and has not yet determined its
potential impact on its future results of operations or financial
position.
 
 
 NOTE
2 - PROPERTY AND EQUIPMENT
  A summary
as of December 31, 2007 is as follows:
 Delivery
      truck (pledged as collateral – see Note 3)
                
                $
                38,514Computer
      equipment and web site development
                
                
                4,572Less
      accumulated depreciation
                
                
                (14,101
                )$
                28,985
 
 The
delivery truck is being depreciated on a straight-line basis over its estimated
useful life of 5 years.  Depreciation expense related to the delivery
truck amounted to $7,703 for the year ended December 31, 2007 and is included in
cost of revenue.  The computer equipment and website development are
being depreciated on a straight-line basis over an estimated useful life of 3
years.  Depreciation expense related to the computer equipment and
website development amounted to $1,524 for the year ended December 31, 2007 and
is included in general and administrative expenses.
  22
 BMR
SOLUTIONS, INC.
 (A
DEVELOPMENT STAGE COMPANY)
 NOTES
TO FINANCIAL STATEMENTS
 DECEMBER
31, 2007 AND 2006
   NOTE
3 - NOTE PAYABLE
 
 In June
2006, the Company financed the purchase of a vehicle with a loan totaling
$28,514.  The loan is evidenced by a promissory note, secured by the
purchased vehicle. The note bears interest at 10.7% per annum and matures in
July 2011.  This note is repaid in monthly installments of $618, which
includes principal and interest.  Interest expense on this obligation
was $2,698 for the year ended December 31, 2007.
 
 The
following is a summary of scheduled principal payments on this note for the
years ended December 31:
 
 2008
                
                $
                5,3212009
                
                
                5,9192010
                
                
                6,5842011
                
                
                4,19522,019Less:
      current maturities
                
                
                (5,321
                )Long-term
      note payable
                
                $
                16,698
   NOTE
4 - STOCKHOLDERS' EQUITY
 
 In
December 2001, the Company issued 2,000,000 shares of its common stock in
exchange for services performed to incorporate the Company.  The
founder shares were valued at $40,000, which represents the fair market value on
the date of issuance.
 
 In
January 2002, the Company performed a private placement and issued 548,750
shares of common stock at $0.02 per share for an aggregate total of
$10,975.
 
 In June
2006, the Company performed a private placement and issued 1,090,000 shares of
common stock at $0.10 per share for an aggregate total of $109,000.
 
 In August
2007, the Company performed a private placement and issued 250,000 shares of
common stock at $0.10 per share for an aggregate total of $25,000.
 
 
 NOTE
5 - PROVISION FOR INCOME TAXES
 
 Deferred
income taxes are reported using the liability method. Deferred tax assets are
recognized for deductible temporary differences and deferred tax liabilities are
recognized for taxable temporary differences. Temporary differences are the
differences between the reported amounts of assets and liabilities and their tax
bases. Deferred tax assets are reduced by a valuation allowance when, in the
opinion of management, it is more likely than not that some portion or all of
the deferred tax assets will not be realized. Deferred tax assets and
liabilities are adjusted for the effects of changes in tax laws and rates on the
date of enactment.
  23
 BMR
SOLUTIONS, INC.
 (A
DEVELOPMENT STAGE COMPANY)
 NOTES
TO FINANCIAL STATEMENTS
 DECEMBER
31, 2007 AND 2006
 As of
December 31, 2007, the Company had federal and state net operating loss
carryforwards of approximately $167,000, which can be used to off set future
federal income tax.  The federal and state net operating loss
carryforwards expire at various dates through 2027. Deferred tax assets
resulting from the net operating losses are reduced by a valuation allowance,
when, in the opinion of management, utilization is not reasonably
assured.
 
 A summary
of deferred tax assets as of December 31, 2007 is as follows:
 
 Net
      operating loss carryforward
                
                $
                167,000Effective
      tax rate
                
                
                24
                %Deferred
      tax asset
                
                
                40,080Valuation
      allowance
                
                
                (40,080
                )Net
      deferred tax asset
                
                $
                --
 
  NOTE
6 - RELATED-PARTY TRANSACTIONS
 
 From the
Company’s inception through July 2006, the Company utilized the office of its
founder, who was also a Director of the Company, at no charge. The Company
treated the usage of the office as if it were being donated and charged the
estimated fair value rent of $100 per month to operations. Total rent expense
incurred to this related party amounted to $700 for the nine months ended
September 30, 2006.
 
 Effective
August 2006, the Company began utilizing the office of the Company’s former
President on a month-to-month agreement for $560 per month.  The
Company paid $1,400 per month directly to the former President’s landlord on
this arrangement, with $560 per month treated as rent expense and the remaining
$840 per month charged to compensation. The rent expense of $560 per month was
the estimated fair value of the facilities provided.  Effective
November 10, 2006, the rent and compensation on this arrangement was increased
to $600 and $900 per month, respectively.  Beginning July 1, 2007, the
Company paid $600 per month for its share of the rent expense, thereby
eliminating the related officer compensation portion.  The Company’s
share of rent expense totaled $7,200 and $2,880 for the years ended December 31,
2007 and 2006, respectively.  The total related compensation to the
Company’s President from this arrangement was $4,690 and $4,320 for the years
ended December 31, 2007 and 2006, respectively.  The compensation
portion in 2007 included a $710 reduction for a landlord credit granted to the
Company’s President.
 
 The
Company’s Board approved the appointment of K. John Shukur to serve as
President, Chief Financial Officer, Secretary and a director effective as of
October 1, 2007.  During these last three months of 2007, Mr.
Shukur received no compensation for his services as a Company
officer.  The Company has recorded compensation expense and additional
paid-in capital totaling $3,000, which represents the estimated fair value of
these services at $1,000 per month.
  24
 BMR
SOLUTIONS, INC. (A
DEVELOPMENT STAGE COMPANY)
 NOTES
TO FINANCIAL STATEMENTS
 DECEMBER
31, 2007 AND 2006
 For the
year ended December 31, 2007, 74% of total revenues reflected from the Company’s
delivery service business were derived from sales to a company that is owned by
the brother-in-law of the Company’s former President.  Total revenues
from this customer were $51,665 for the year ended December 31,
2007.  Total accounts receivable due from this customer at December
31, 2007 were $1,440 (see Note 1).
 
 All of
the revenues reflected from the Company’s discontinued website development and
design business were from services performed by an officer of the Company at no
charge to the Company. The Company charged the estimated fair value of these
services against the revenue earned (see Note 7).
 
 In
September 2006, the Company paid $2,500 to a related party for internal web site
development services (see Note 1).
 
 
 NOTE
7 - DISCONTINUED OPERATION
 
 During
2005, the Company abandoned its website development and design
business.  Operating results for this business have been reclassified
and presented as a single line item in the statements of
operations.  There was no gain or loss recognized on the disposal of
this discontinued operation.
 
 For the
period from November 21, 2001 (inception) to December 31, 2007, total revenues
of the discontinued website development and design business were $10,292 and
costs of revenues totaled $3,420.  Direct general and administrative
expenses totaled $6,911.  There were no income taxes relating to the
discontinued operation.  The net loss from the discontinued operation
for the period from November 21, 2001 (inception) to December 31, 2007 was
($39).
  25
  Item 8. Changes in and
Disagreements with Accountants on Accounting and Financial
Disclosure.
 
 There
have been no changes in or disagreements with our accountants since our
formation required to be disclosed pursuant to Item 304 of Regulation
S-B.
  Item 8A(T). Controls and
Procedures.
 
 Our Chief
Executive Officer and our Chief Financial Officer are responsible for
establishing and maintaining adequate internal control over financial reporting.
 Internal control over financial reporting is defined in Rule 13a-15(f) and
15d-15(f) promulgated under the Securities Exchange Act of 1934 as a process
designed by, or under the supervision of, our principal executive and principal
financial officers and effected by our board of directors, management and other
personnel, to provide reasonable assurance regarding the reliability of
financial reporting and the preparation of financial statements for external
purposes in accordance with generally accepted accounting principles and
includes those policies and procedures that:
 
 ·
              pertain
      to the maintenance of records that in reasonable detail accurately and
      fairly reflect the transactions and dispositions of our
      assets;
 
 ·
              provide
      reasonable assurance that transactions are recorded as necessary to permit
      preparation of financial statements in accordance with generally accepted
      accounting principles, and that our receipts and expenditures are being
      made only in accordance with authorizations of management and our
      directors; and
 
 ·
              provide
      reasonable assurance regarding prevention or timely detection of
      unauthorized acquisition, use or disposition of our assets that could have
      a material effect on the financial
statements.
 
 Because
of its inherent limitations, our internal control over financial reporting may
not prevent or detect misstatements. Therefore, even those systems determined to
be effective can provide only reasonable assurance with respect to financial
statement preparation and presentation.  Projections of any evaluation of
effectiveness to future periods are subject to the risk that controls may become
inadequate because of changes in conditions, or that the degree of compliance
with the policies or procedures may deteriorate.
 
 Our Chief
Executive Officer and our Chief Financial Officer assessed the effectiveness of
our internal control over financial reporting as of December 31, 2007.   In
making this assessment, management used the criteria set forth by the Committee
of Sponsoring Organizations of the Treadway Commission (“COSO”) in Internal
Control — Integrated Framework.
 
 Based on
our assessment, our Chief Executive Officer and our Chief Financial Officer
believe that, as of December 31, 2007, our internal control over financial
reporting is effective based on those criteria.
 
 This
report does not include an attestation report of our registered public
accounting firm regarding internal control over financial reporting.
 Management's report was not subject to attestation by our registered
public accounting firm pursuant to temporary rules of the Securities and
Exchange Commission that permit us to provide only management’s report in this
report.
 
 Item 8B. Other
Information.
  None.
  PART
III
 
 Item 9. Directors, Executive
Officers, Promoters and Control Persons and Corporate Governance; Compliance
with Section 16(a) of the Exchange Act.
 
 Executive Officers and
Directors. Each of our officers is elected by the board of directors for
a term of one year and serves until his or her successor is duly elected and
qualified, or until he or she is removed from office.
 
 The
following table sets forth information regarding our executive officer and
directors.
 
 Name
              Age
              PositionK.
      John Shukur
              37
              president,
      chief financial officer, secretary and
director
 
 K. John Shukur.In
connection with our new organizational plan, on September 27, 2007, K. John
Shukur was appointed to serve as President, Chief Financial Officer, Secretary
and a director effective as of October 1, 2007. From 2003 to the present,
Mr. Shukur has been working as a financial consultant to several small public
companies.  From 2001 to 2003, Mr. Shukur served as the Chief
Financial Officer and a director of Fuel Centers, Inc.,  a reporting
company.  From 1994 to 2001, Mr. Shukur has been the operator of
Samurai Harry’s, a chain of Japanese-American food restaurants located in
Southern California. Mr. Shukur earned his Bachelor of Science degree in
Environmental Analysis and Design from University of California, Irvine in 1994.
Mr. Shukur is not an officer or a director of any other reporting
company.
  26
  K. John
Shukur is married to Marla Andre, our former officer and
director.  Mark Andre, also our former officer and director, is the
brother of Marla Andre. There are no orders, judgments, or decrees of any
governmental agency or administrator, or of any court of competent jurisdiction,
revoking or suspending for cause any license, permit or other authority to
engage in the securities business or in the sale of a particular security or
temporarily or permanently restraining any of our officers or directors from
engaging in or continuing any conduct, practice or employment in connection with
the purchase or sale of securities, or convicting such person of any felony or
misdemeanor involving a security, or any aspect of the securities business or of
theft or of any felony. Nor are any of the officers or directors of any
corporation or entity affiliated with us so enjoined.
 
 Section 16(a) Beneficial Ownership
Reporting Compliance. We believe that our officers, directors, and
principal shareholders have filed all reports required to be filed on,
respectively, a Form 3 (Initial Statement of
Beneficial Ownership of Securities), a Form 4 (Statement of Changes of
Beneficial Ownership of Securities), or a Form 5 (Annual Statement of
Beneficial Ownership of Securities).
 
 CodeofEthics.We do not currently have aCodeofEthics that applies
to all employees, including our principal executive officer, principal financial
officer, principal accounting officer or controller, or persons performing
similar functions. We plan to adopt a Code of Ethics.
 
 Nominating
Committee.The board of directors has no compensation
committee. We have not adopted any procedures by which security holders may
recommend nominees to our Board of Directors.
 
 Audit Committee.Presently,
the board of directors acts as the audit committee. The board of directors does
not have an audit committee financial expert. The board of directors has not yet
recruited an audit committee financial expert to join the board of directors
because we have only recently commenced a significant level of financial
operations.
 
 Item 10. Executive
Compensation
 
 Any
compensation received by our officers, directors, and management personnel will
be determined from time to time by our Board of Directors.  During his
term of service with us, Mr. Andre was compensated approximately $2,440 per
month, which included approximately $1,165 per month in compensation paid on our
rental arrangement with Mr. Andre and other Company allowances.  There
are no arrangements or agreements to compensate Mr. Shukur for his services to
us as an officer. Our officers, directors, and management personnel will be
reimbursed for any out-of-pocket expenses incurred on our behalf.
 
 Summary Compensation
Table.  The table set forth below summarizes the annual and
long-term compensation for services in all capacities to us payable to our
executive officers during the years ending December 31, 2007 and December 31,
2006.
 
 Name
      and Principal Position
              Year
      Ended
              Salary
                $
              Bonus
                $
              Stock
      Awards
                $
              Option
      Awards
                $
              Non-Equity
      Incentive Plan Compensation
                $
              Nonqualified
      Deferred Compensation Earnings $
              All
      Other Compensation
                $
              Total
                $K.
      John Shukur
              2007
              None
              None
              None
              None
              None
              None
              None
              NoneMark
      Andre former president, secretary
              2007
              $15,314
              None
              None
              None
              None
              None
              $13,988
              $29,3022006
              $9,440
              None
              None
              None
              None
              None
              $7,749
              $17,189Marla
      Andre, former chief financial officer
              2007
              None
              None
              None
              None
              None
              None
              None
              None2006
              $1,000
              None
              None
              None
              None
              None
              None
              $1,000Brian
      Mirrotto, former president, secretary and treasurer
              2006
              None
              None
              None
              None
              None
              None
              None
              None
 
 Stock Options/SAR Grants. No
grants of stock options or stock appreciation rights were made since our date of
incorporation on November 21, 2001.
 
 Long-Term Incentive Plans.
There are no arrangements or plans in which we provide pension, retirement or
similar benefits for directors or executive officers. We do not have any
material bonus or profit sharing plans pursuant to which cash or non-cash
compensation is or may be paid to our directors or executive
officers.
 
 Employment Contracts and Termination
of Employment.We do not anticipate that we will enter into any
employment contracts with any of our employees. We have no plans or arrangements
in respect of remuneration received or that may be received by our executive
officers to compensate such officers in the event of termination of employment
(as a result of resignation or retirement).
  27
 
 Outstanding Equity Awards at Fiscal
Year-end.As of the year ended December 31, 2007, the following named
executive officer had the following unexercised options, stock that has not
vested, and equity incentive plan awards:
 
 Option  Awards
              Stock
      AwardsName
              Number
      of Securities Underlying Unexercised Options
                #
      Exercisable
              #
      Un-exercisable
              Equity
      Incentive Plan Awards: Number of Securities Underlying Unexercised
      Options
              Option
      Exercise Price
              Option
      Expiration Date
              Number
      of Shares or Units of Stock Not Vested
              Market
      Value of Shares or Units  Not Vested
              Equity
      Incentive Plan Awards: Number of Unearned Shares, Units or Other Rights
      Not Nested
              Value
      of Unearned Shares, Units or Other Rights Not VestedMark
      Andre former officer
              0
              0
              0
              0
              0
              0
              0
              0
              0Marla
      Andre, former  officer
              0
              0
              0
              0
              0
              0
              0
              0
              0K.
      John Shukur, president, chief financial officer, secretary
              0
              0
              0
              0
              0
              0
              0
              0
              0
 
 Director Compensation.Our
directors received the following compensation for their service as directors
during the fiscal year ended December 31, 2007:
 
 Name
              Fees
      Earned or Paid in Cash
              Stock
      Awards
                $
              Option
      Awards
                $
              Non-Equity
      Incentive Plan Compensation
                $
              Non-Qualified
      Deferred Compensation Earnings
                $
              All
      Other Compensation
                $
              Total
                $Mark
      Andre
              0
              0
              0
              0
              0
              0
              0Marla
      Andre
              0
              0
              0
              0
              0
              0
              0K.
      John Shukur
              0
              0
              0
              0
              0
              0
              0
 
 Item 11. Security Ownership
of Certain Beneficial Owners and Management and Related Stockholder
Matters.
 
 The
following table sets forth certain information regarding the beneficial
ownership of our common stock as of March 28, 2008, by each person or entity
known by us to be the beneficial owner of more than 5% of the outstanding shares
of common stock, each of our directors and named executive officers, and all of
our directors and executive officers as a group.
 
 Title
      of Class
              Name
      and Address of Beneficial Owner
              Amount
      and Nature of Beneficial Owner
              Percent
      of ClassCommon
      Stock
              Mark
      Andre
                1184
      Rutland Road, Suite 2
                Newport
      Beach, California 92660
              1,100,000
      shares
                Former
      officer and director
              28.3%Common
      Stock
              Marla
      Andre
                1184
      Rutland Road, Suite 2
                Newport
      Beach, California 92660
              1,000,000
      shares(1)
                Former
      officer and director
              25.7%Common
      Stock
              K.
      John Shukur
                1184
      Rutland Road, Suite 2
                Newport
      Beach, California 92660
              1,000,000
      shares(1)
                President,
      chief financial officer, secretary, director
              25.7%Common
      Stock
              Eric
      Peterson
                1184
      Rutland Road, Suite 2
                Newport
      Beach, California 92660
              890,000
      shares
              22.9%Common
      Stock
              All
      directors and named executive officers as a group
              1,000,000
      shares(1)
              25.7%
 (1) Marla
Andre, our former officer and formerly one of our directors, who owns 950,000
shares, is married to K. John Shukur, who owns 50,000 shares. Therefore,
together, they beneficially own 1,000,000 shares of common stock, which equals
approximately 25.7% of our issued and outstanding common stock.
  28
 
 Mr.
Shukur, currently our sole officer and director owns 50,000 shares of our common
stock. Marla Andre, our former officer and formerly one of our directors, is the
spouse of K. John Shukur and owns 950,000 shares. Therefore, Mr. Shukur
beneficially owns 1,000,000 shares of common stock, which equals approximately
25.7% of our issued and outstanding common stock.
 
 Beneficial
ownership is determined in accordance with the rules of the Securities and
Exchange Commission and generally includes voting or investment power with
respect to securities.  In accordance with Securities and Exchange
Commission rules, shares of our common stock which may be acquired upon exercise
of stock options or warrants which are currently exercisable or which become
exercisable within 60 days of the date of the table are deemed beneficially
owned by the optionees. Subject to community property laws, where applicable,
the persons or entities named in the table above have sole voting and investment
power with respect to all shares of our common stock indicated as beneficially
owned by them.
 
 Changes in
Control.Ourmanagement is not aware
of any arrangements which may result in “changes in control” as that term is
defined by the provisions of Item 403(c) of Regulation S-B.
 
 No Equity Compensation Plan.We do not have any securities authorized for issuance under any equity
compensation plan.  We also do not have an equity compensation plan
and do not plan to implement such a plan.
  Item 12. Certain
Relationships and Related Transactions, and Director
Independence.
 
 Related Party Transactions.
From August 2006 to November 9, 2006, Mark Andre, our former president,
secretary and formerly one of our directors, provided approximately 1,000 square
feet of office space to us in exchange for $1,400 per month on a month to month
basis.  Effective November 10, 2006, this amount was increased to
$1,500 per month. We paid $1,400 per month directly to Mr. Andre’s landlord on
this arrangement, with $560 per month treated as rent expense and the remaining
$840 per month charged to compensation. The rent expense of $560 per month is
the estimated fair value of the facilities provided. Effective November 10,
2006, the rent and compensation on this arrangement was increased to $600 and
$900 per month, respectively.
  From 2001
to May 2006, Brian Mirrotto, one of our former directors, provided approximately
100 square feet of office space to us at no charge. Our financial statements
reflect, as occupancy costs, the fair market value of that space, which is
approximately $100 per month. That amount has been included in the financial
statements as additional capital contribution by Mr. Mirrotto.
 
 In
November 2001, we issued 2,000,000 shares of our common stock to Brian Mirrotto,
who was our founder and our sole officer and director at inception and through
May 2006.  These shares were issued in exchange for services and
expenses of $2,000 related to our incorporation, or $0.001 per
share.  Additional compensation expense of $38,000 was recognized to
reflect the fair market value of the shares issued as of the date of issuance,
which was $0.02 per share.
 
 Marla
Andre, our former chief financial officer and formerly one of our directors, and
her spouse have jointly and severally guaranteed our repayment of our note
payable to GMAC Financing, which was for the purchase of our delivery
truck.
 
 Mark
Andre, our former president, secretary and formerly one of our directors, is the
brother in law of John Danna, one of the owners of our major
customer.
  29
 
 In
September 2006, we paid $2,500 to Michael Andre, the father of Mark Andre, our
former officer and director, for website development services.
 
 Effective
August 2006, we began utilizing the office of our former President on a
month-to-month agreement for $560 per month.  We paid $1,400 per month
directly to the former President’s landlord on this arrangement, with $560 per
month treated as rent expense and the remaining $840 per month charged to
compensation. The rent expense of $560 per month was the estimated fair value of
the facilities provided.  Effective November 10, 2006, the rent and
compensation on this arrangement was increased to $600 and $900 per month,
respectively.  Beginning July 1, 2007, we paid $600 per month for its
share of the rent expense, thereby eliminating the related officer compensation
portion. Our share of rent expense totaled $7,200 and $2,880 for the years ended
December 31, 2007 and 2006, respectively.  The total related
compensation to our former president from this arrangement was $4,690 and $4,320
for the years ended December 31, 2007 and 2006, respectively.  The
compensation portion in 2007 included a $710 reduction for a landlord credit
granted to our former president.
 
 With
regard to any future related party transaction, we plan to fully disclose any
and all related party transactions, including, but not limited to, the
following:
 
 ·
              disclose
      such transactions in prospectuses where
  required;
 ·
              disclose
      in any and all filings with the Securities and Exchange Commission, where
      required;
 ·
              obtain
      disinterested directors consent;
and
 ·
              obtain
      shareholder consent where required.
 
 DirectorIndependence.Members of our
Board of Directors are not independent as that term is defined by defined in
Rule 4200(a)(15) of the Nasdaq Marketplace Rules.
 
 Item 13.
Exhibits
 
 3.1          Articles
of Incorporation*
 3.2          Bylaws*
 31           Section
302 Certifications of Chief Executive Officer and Chief Financial
Officer.
 32           Section
906 Certification by Chief Executive Officer and Chief Financial
Officer.
 *Included
in Registration Statement on Form SB-2 filed on September 19, 2006.
 
 Item 14. Principal
Accountant Fees and Services.
 
 Audit Fees.The aggregate fees
billed in each of the fiscal year ended December 31, 2007, for professional
services rendered by the principal accountant for the audit of our annual
financial statements and quarterly review of the financial statements included
in our Form 10-KSB and Form SB-2 or services that are normally provided by the
accountant in connection with statutory and regulatory filings or engagements
for those fiscal years were $14,010. The audit fees incurred for the fiscal year
ended December 31, 2006 totaled $15,384.
  Audit-Related Fees. For the
fiscal year ended December 31, 2007, there were fees billed for services
reasonably related to the performance of the audit or review of the financial
statements outside of those fees disclosed above under “Audit Fees.” For the
fiscal year ended December 31, 2007, we were billed a total of $9,275 by a
separate accountant for consulting services in preparation
for the annual audit and quarterly reviews of the financial statements. The
audit-related fees incurred for the fiscal year ended December 31, 2006 totaled
$13,475.
  Tax Fees.For the fiscal years
ended December 31, 2007 and December 31, 2006, another separate accountant
rendered services for tax compliance, tax advice, and tax planning work for
which we paid $950 and $3,250, respectively.
 
 All Other Fees.None.
 
 Pre-Approval Policies and Procedures.Prior to engaging our accountants to perform a particular service, our
board of directors obtains an estimate for the service to be performed. All of
the services described above were approved by the board of directors in
accordance with its procedures.
 30
  SIGNATURES
  Pursuant
to the requirements of the Securities Exchange Act of 1934, the Registrant has
duly caused this report to be signed on its behalf by the undersigned in the
City of San Juan Capistrano, California, on March 28, 2008.
  BMR
      Solutions, Inc.
                  a
      Nevada corporationDated:
      March 28, 2008
                By:
                /s/ K.
      John ShukurIts:
                K.
      John Shukur
                  Principal
      Executive Officer, Chief Financial Officer

                    President,
      Treasurer, Secretary and a Director
  In
accordance with the Exchange Act, this report has been signed below by the
following persons on behalf of the Registrant and in the capacities and on the
dates indicated.
  /s/ K.
      John Shukur
                
                
                March
      28, 2008K.
      John Shukur
                  Director
    31