**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, 2006





**o
      TRANSITION REPORT
      PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934** For
      the
      transition period from  to




Commission
      File Number: 000-52337





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. $33,965.




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, 2007, approximately
      $54,875.





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, 2007, there were 3,638,750 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.





We
      are
      currently pursuing additional accounts by contacting local furniture retailers.
      With our recent purchase of an enclosed truck with a lift gate, we believe
      we
      can pursue large furniture accounts which require handling of heavy loads rather
      than just handling smaller and lighter furniture. We hope to expand our
      operations to acquire additional trucks so that we can service several accounts.





**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 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 as we believe that
      the additional revenue would significantly defray the costs of purchasing and
      staffing an 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:





·
            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


2


·
            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 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.





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.


3


**Employees.** As of
      March 28, 2007, 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 president, secretary and one of our directors, provides
      approximately 1000 square feet of office space to us in exchange for $1,500
      per
      month on a month to month basis. 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, 2006, our net loss since inception was $120,404. 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.




**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
      single customer accounts for all of our revenue, and the loss of this customer
      would result in our loss of all revenue.**


4


We
      provide delivery services to one customer, which accounts for 100% of our
      revenue. If we were to lose this major customer, we would lose our only source
      of revenue.





**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, w** **e
      depend on the efforts and abilities of our senior management to manage our
      operations and perform our delivery services.**





N one
      of
      our officers and directors has entered into employment agreements with us.
      We
      currently do not maintain any life insurance for any of our officers or
      directors. Our ability to provide services will depend on the continued services
      of Mark Andre, our president, secretary and director. The loss of services
      provided by Mark 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
      officers, directors and principal shareholders own approximately 85% of our
      outstanding shares of common stock, allowing these shareholders control matters
      requiring approval of our shareholders.**





Our
      officers, directors and principal shareholders beneficially own, in the
      aggregate, approximately 85% of our outstanding shares of common stock. If
      the
      officers, directors and principal shareholders sell all of their shares that
      were
      registered in our registration statement, they will own approximately
      81.5% 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.





**We
      have recently registered for resale 125,000 shares of common stock owned by
      our
      officers, directors and principal shareholders. Our officers, directors and
      principal shareholders may sell those shares at any time, which could
      significantly decrease the price of our common stock and reduce their desire
      to
      see us succeed.**





Our
      officers and directors may sell those 125,000 shares that have been registered.
      In the event that our officers, directors and principal shareholders sell those
      shares, the price of our common stock could decrease significantly.
      Also,


6


a
      conflict of interest will occur between their duties to us and their personal
      interest in selling their shares. We cannot assure you that our officers and
      directors will not sell those shares since they have been
      registered.





**Item
      2. Description of Property.**





**Property
      held by us.** As
      of the
      dates specified in the following table, we held the following
      property:





**Property**
            **December
                31, 2006**
            **December
                31, 2005**Cash
                and equivalents
            $52,735
            $4,505Property
                and Equipment, net
            $38,212
            $0





We
      define
      cash equivalents as all highly liquid investments with a maturity of 3 months
      or
      less when purchased. We 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 president,
      secretary and one of our directors, currently provides approximately 1000 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. 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.**





**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.





Our
      securities are not listed for trading on any exchange or quotation service.
      We
      are not required to comply with the timely disclosure policies of any exchange
      or quotation service. The requirements to which we would be subject if our
      securities were so listed typically include the timely disclosure of a material
      change or fact with respect to our affairs and the making of required filings.
      As a reporting company, we will file an annual report on Form 10-KSB, which
      will
      include audited financial statements.





As
      of
      March 28, 2007, there were 35 record holders of our common stock.





There
      are
      571,524 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.


7





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.




**Use
      of Proceeds of Registered Securities.** There
      were no sales or proceeds during the calendar year ended December 31, 2006,
      for
      the sale of registered securities.





**Penny
      Stock Regulation.** Trading
      of our securities will be in the over-the-counter markets which are commonly
      referred to as the “pink sheets” or 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


8


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





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





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





**This
      following information specifies certain forward-looking statements of management
      of the company. Forward-looking statements are statements that estimate the
      happening of future events are not based on historical fact. Forward-looking
      statements may be identified by the use of forward-looking terminology, such
      as
“may”, “shall”, “could”, “expect”, “estimate”, “anticipate”, “predict”,
“probable”, “possible”, “should”, “continue”, or similar terms, variations of
      those terms or the negative of those terms. The forward-looking statements
      specified in the following information have been compiled by our management
      on
      the basis of assumptions made by management and considered by management to
      be
      reasonable. Our future operating results, however, are impossible to predict
      and
      no representation, guaranty, or warranty is to be inferred from those
      forward-looking statements.**





**The
      assumptions used for purposes of the forward-looking statements specified in
      the
      following information represent estimates of future events and are subject
      to
      uncertainty as to possible changes in economic, legislative, industry, and
      other
      circumstances. As a result, the identification and interpretation of data and
      other information and their use in developing and selecting assumptions from
      and
      among reasonable alternatives require the exercise of judgment. To the extent
      that the assumed events do not occur, the outcome may vary substantially from
      anticipated or projected results, and, accordingly, no opinion is expressed
      on
      the achievability of those forward-looking statements. No assurance can be
      given
      that any of the assumptions relating to the forward-looking statements specified
      in the following information are accurate, and we assume no obligation to update
      any such forward-looking statements.**





**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, 2006 as compared to the year ended December 31,
      2005.**





**Results
      of Operations.**





**Revenues.**  During
      the year ended December 31, 2006, we
      adopted a new business plan, begun operations and generated revenues of $33,965,
      as compared to revenues
      of $0 for the year ended December 31, 2005. 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, 2006, was $26,686, as
      compared to $0 for the year ended December 31, 2005.


9


Therefore,
      for the year ended December 31, 2006, we had a gross profit of $7,279, as
      compared to $0 for the year ended December 31, 2005.





**Operating
      Expenses.** For
      the
      year ended December 31, 2006, our total operating expenses were $70,875, as
      compared to total operating expenses of $5,434 for the year ended December
      31,
      2005. The increase in total operating 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 $64,396 for the year ended December 31, 2006, as compared to a
      net
      loss of $1,422 for the year ended December 31, 2005. We
      expect
      that we will continue to incur losses for the foreseeable future.




**Liquidity
      and Capital Resources.**We had cash of $52,735 as of
      December 31, 2006, together with accounts receivable of $830 and prepaid
      expenses of $462 which total our current assets of $54,027 as of that date.
      Our
      total assets of $92,239 as of December 31, 2006, included our current assets
      of
      $54,027, and property and equipment of $38,212, net of depreciation. In June
      2006, we raised $109,000 in a private placement in exchange for 1,090,000 shares
      of our common stock. We used $10,000 of those proceeds for a down payment on
      the
      truck that we purchased in June 2006 at a total price of $38,514. We financed
      the purchase of the vehicle with a loan totaling $28,514. The loan is evidenced
      by a promissory note, secured by the purchased vehicle. The note accrues
      interest at 10.7% per annum and matures in July 2011. During the year ended
      December 31, 2006, we used $44,426 in our operations and made principal
      repayments on our auto loan totaling $1,772.




**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. With
      our
      current truck which has a lift gate, we believe we can pursue large furniture
      accounts which require handling of heavy loads rather than just handling smaller
      and lighter furniture. 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.





During
      the next three to six months, our primary objective is to obtain additional
      clients as our current sole customer accounts for all of our revenue. If we
      were
      to lose this customer, we would lose only source of our revenue.





During
      the next six to twelve months, we hope to
      expand our operations to acquire additional trucks so that we can service
      several accounts. In order to acquire additional trucks, we believe we will
      need
      to raise additional capital or generate significant revenues. We believe we
      can
      generate additional revenue by displaying advertising on the side of our
      delivery 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.





We
      had
      cash of $52,735 as of December 31, 2006. In the opinion of management, our
      available funds will 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 committed to
      contribute funds to pay for our expenses.


10


Our
      belief that our officers, directors and principal shareholders will pay our
      expenses is based on the fact that our officers, directors and principal
      shareholders collectively own 3,090,000 shares of our common stock, which equals
      approximately 85% of our outstanding common stock. We believe that our officers,
      directors and principal shareholders will continue to pay our expenses as long
      as they maintain their ownership of our common stock. However, our officers,
      directors and principal shareholders are not committed to contribute additional
      capital.





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.




**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:






**BMR
        SOLUTIONS, INC.**
 ****(A
        development Stage Company)****
 **TABLE
        OF CONTENTS**




**Financial
                  Statements and Notes**Report
                  of Independent Registered Public Accounting Firm
              F-1Balance
                  Sheet as of December 31, 2006
              F-2Statements
                    of Operations for the years ended December 31, 2006 and 2005,
                  and
                    the period November 21, 2001 (inception) through December 31,
                    2006
              F-3Statement
                    of Stockholders’ Equity (Deficit) for the period November 21, 2001
                  (inception)
                    through December 31, 2006
              F-4Statements
                  of Cash Flows for the years ended December 31, 2006 and 2005,
                and
                  the period November
                  21, 2001 (inception) through December 31, 2006
              F-5Notes
                  to Financial Statements
              F-6


11




**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, 2006 and the related statements of operations, stockholders’ equity
        (deficit) and cash flows for the years ended December 31, 2006 and 2005 and
        for
        the period November 21, 2001 (inception) to December 31, 2006.  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, 2006, and the results of its operations and its cash flows for
        the
        years ended December 31, 2006 and 2005 and for the period November 21, 2001
        (inception) to December 31, 2006, 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, 2006 had an accumulated
        deficit of $120,404. 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.
  
 Jonathon
        P. Reuben, C.P.A.
 An
        Accountancy Corporation
 Torrance,
        California
 March
        21,
        2007
  F-1


**BMR
        SOLUTIONS, INC.**
 **(A
        DEVELOPMENT STAGE COMPANY)**
 **BALANCE
        SHEET**
  **December
                  31,****2006****ASSETS****Current
                  assets**Cash
                  and cash equivalents
              
              $
              52,735Accounts
                  receivable
              
              
              830Prepaid
                  expenses
              
              
              462Total
                  current assets
              
              
              54,027**Property
                  and equipment,**net ofaccumulated
                  depreciation
              
              
              38,212**Total
                  assets**
              
              $
              92,239**LIABILITIES
                  AND STOCKHOLDERS' EQUITY****Current
                  liabilities:**Accounts
                  payable and accrued expenses
              
              $
              19,106Current
                  maturities of long-term note payable
              
              
              4,747Income
                  tax payable
              
              
              800Total
                  current liabilities
              
              
              24,653**Long-term
                  note payable**,
                  net of current maturities
              
              
              21,995**Stockholders'
                  equity:**Preferred
                  stock, $0.001 par value;5,000,000
                  shares authorized; 0 shares issuedand
                  outstanding at December 31, 2006
              
              
              -Common
                  stock, $0.001 par value;50,000,000
                  shares authorized;3,638,750
                  shares issued and outstanding at December 31, 2006
              
              
              3,639Additional
                  paid-in capital
              
              
              162,356Deficit
                  accumulated during the development stage
              
              
              (120,404
              )Total
                  stockholders' equity
              
              
              45,591**Total
                  liabilities and stockholders' equity**
              
              $
              92,239






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




F-2


**BMR
        SOLUTIONS, INC.**


**(A
        DEVELOPMENT STAGE COMPANY)**
 **STATEMENTS
        OF OPERATIONS**
  **Year**
                
                **Year**
                
                **For
                    the period****Ended**
                
                **Ended**
                
                **November
                    21,****December
                    31,**
                
                **December
                    31,**
                
                **2001
                    (inception) to****2005**
                
                **2006**
                
                **December
                    31, 2006****Net
                    revenue**
                
                $
                -
                
                $
                33,965
                
                $
                33,965**Cost
                    of revenue**
                
                
                -
                
                
                (26,686
                )
                
                (26,686
                )**Gross
                    profit**
                
                
                -
                
                
                7,279
                
                
                7,279**General
                    and administrative expenses**
                
                
                (5,434
                )
                
                (70,875
                )
                
                (123,544
                )**Loss
                    from continuing operations****before
                    income taxes**
                
                
                (5,434
                )
                
                (63,596
                )
                
                (116,265
                )**Provision
                    for income taxes**
                
                
                (800
                )
                
                (800
                )
                
                (4,000
                )**Loss
                    from continuing operations**
                
                
                (6,234
                )
                
                (64,396
                )
                
                (120,265
                )**Discontinued
                    operation (Note 7)**Income
                    (loss) from operation ofdiscontinued
                    website developmentand
                    design business
                
                
                4,812
                
                
                -
                
                
                (39
                )**Net
                    loss**
                
                $
                (1,422
                )
                $
                (64,396
                )
                $
                (120,304
                )**Basic
                    and diluted earnings (loss) per****share
                    resulting from:**Continuing
                    operations
                
                $
                (0.00
                )
                $
                (0.02
                )Discontinued
                    operation
                
                $
                0.00
                
                $
                0.00Net
                    loss
                
                $
                (0.00
                )
                $
                (0.02
                )**Weighted
                    average common****shares
                    outstanding**
                
                
                2,548,750
                
                
                3,137,353






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




F-3


**BMR
        SOLUTIONS, INC.**


**(A
        DEVELOPMENT STAGE COMPANY)**
 **STATEMENT
        OF STOCKHOLDERS' EQUITY (DEFICIT)**


**Deficit****accumulated**
            
            **Total****Additional**
            
            **during
                the**
            
            **stockholders'****Common
                stock**
            
            **paid-in**
            
            **development**
            
            **equity****Shares**
            
            **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 related party
            
            
            -
            
            
            -
            
            
            2,500
            
            
            -
            
            
            2,500Additional
                paid-in capital in exchangefor
                services provided by related party
            
            
            -
            
            
            -
            
            
            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
                office expenses
            
            
            -
            
            
            -
            
            
            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
                office expenses
            
            
            -
            
            
            -
            
            
            1,200
            
            
            -
            
            
            1,200Additional
                paid-in capital in exchangefor
                services from officers
            
            
            -
            
            
            -
            
            
            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
                office expenses
            
            
            -
            
            
            -
            
            
            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
            )
            $
            45,591




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


F-4


**BMR
        SOLUTIONS, INC.**


**(A
        DEVELOPMENT STAGE COMPANY)**
 **STATEMENTS
        OF CASH FLOWS**
  **For
                  the period****Year**
              
              **Year**
              
              **November
                  21,****Ended**
              
              **Ended**
              
              **2001
                  (inception)****December
                  31,**
              
              **December
                  31,**
              
              **to
                  December 31,****2005**
              
              **2006**
              
              **2006****Cash
                  flows provided by (used in) operating activities**Net
                  loss
              
              $
              (1,422
              )
              $
              (64,396
              )
              $
              (120,304
              )Adjustments
                  to reconcile net loss to net cash providedby
                  (used in) operating activitiesBad
                  debt expense
              
              
              -
              
              
              -
              
              
              1,440Depreciation
              
              
              -
              
              
              4,874
              
              
              4,874Issuance
                  of founder's shares for services
              
              
              -
              
              
              -
              
              
              40,000Additional
                  paid-in capital in exchangefor
                  facilities provided by related party
              
              
              1,200
              
              
              700
              
              
              5,600Additional
                  paid-in capital in exchangefor
                  services provided by related party
              
              
              2,310
              
              
              -
              
              
              3,420(Increase)
                  decrease in operating assets and liabilitiesAccounts
                  receivable
              
              
              -
              
              
              (830
              )
              
              (2,370
              )Prepaid
                  expenses and other current assets
              
              
              -
              
              
              (462
              )
              
              (462
              )Accounts
                  payable and accrued expenses
              
              
              -
              
              
              19,106
              
              
              19,106Income
                  tax payable
              
              
              1,176
              
              
              (3,418
              )
              
              800Net
                  cash provided by (used in) operatingactivities
              
              
              3,264
              
              
              (44,426
              )
              
              (47,896
              )**Cash
                  flows used in investing activities:**Purchase
                  of fixed assets
              
              
              -
              
              
              (43,086
              )
              
              (43,086
              )Net
                  cash used in investing activities
              
              
              -
              
              
              (43,086
              )
              
              (43,086
              )**Cash
                  flows provided by (used in) financing activities:**Proceeds
                  from issuance of common stock
              
              
              -
              
              
              109,000
              
              
              119,975Proceeds
                  from vehicle loan
              
              
              -
              
              
              28,514
              
              
              28,514Repayment
                  of vehicle loan
              
              
              -
              
              
              (1,772
              )
              
              (1,772
              )Costs
                  incurred in private placement offering
              
              
              -
              
              
              -
              
              
              (3,000
              )Net
                  cash provided by financing activities
              
              
              -
              
              
              135,742
              
              
              143,717**Net
                  increase in cash and cash equivalents**
              
              
              3,264
              
              
              48,230
              
              
              52,735**Cash
                  and cash equivalents**,
                  beginning of period
              
              
              1,241
              
              
              4,505
              
              
              -**Cash
                  and cash equivalents**,
                  end of period
              
              $
              4,505
              
              $
              52,735
              
              $
              52,735**Supplemental
                  disclosure of cash flow information**Income
                  taxes paid
              
              $
              -
              
              $
              4,609
              
              $
              4,609Interest
                  paid
              
              $
              -
              
              $
              1,320
              
              $
              1,320






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




F-5




**BMR
        SOLUTIONS, INC.**
 **(A
        DEVELOPMENT STAGE COMPANY)**
 **NOTES
        TO FINANCIAL STATEMENTS**
 **FOR
        THE YEARS ENDED DECEMBER 31, 2006 AND 2005**
   **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, 2006, the
        Company reported $33,965 of 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, 2006 had an
        accumulated deficit of $120,404. 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.
  F-6
 **BMR
          SOLUTIONS, INC.**
 **(A
          DEVELOPMENT STAGE COMPANY)**
 **NOTES
          TO FINANCIAL STATEMENTS**
 **FOR
          THE YEARS ENDED DECEMBER 31, 2006 AND 2005**
   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, 2006, the Company transacted its business with
        two
        customers. The Company’s largest customer, which is also a related party (see
        Note 6), accounted for 90% of total revenues. Total revenues from this customer
        were $30,415 for the year ended December 31, 2006. Total accounts receivable
        due
        from this customer at December 31, 2006 were $830.
 
 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, 2006 and 2005, 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, 2006, the Company did not deem
        any
        of its long-term assets to be impaired.
  F-7
 **BMR
          SOLUTIONS, INC.**
 **(A
          DEVELOPMENT STAGE COMPANY)**
 **NOTES
          TO FINANCIAL STATEMENTS**
 **FOR
          THE YEARS ENDED DECEMBER 31, 2006 AND 2005**
 
  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, 2006, the Company had net capitalized costs of $2,292 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, 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.
  F-8
 **BMR
          SOLUTIONS, INC.**
 **(A
          DEVELOPMENT STAGE COMPANY)**
 **NOTES
          TO FINANCIAL STATEMENTS**
 **FOR
          THE YEARS ENDED DECEMBER 31, 2006 AND 2005**
 
 
 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, 2006. The Company considers
        the
        carrying value of such amounts in the financial statements to approximate
        their
        fair value.
 
 SEGMENT
        REPORTING
 
 Pursuant
        to Financial Accounting Standards No. 131, “Disclosures about Segments of an
        Enterprise and Related Information,” (“SFAS No. 131”), the Company is required
        to disclose certain disclosures of operating segments, as defined in SFAS
        No.
        131. Management has determined that the Company has only one operating segment
        and therefore is not required to disclose operating segment information.
 
 COMPREHENSIVE
        INCOME
 
 A
        statement of comprehensive income is not presented in our financial statements
        since we do not have any of the items of other comprehensive income in any
        period presented.
  RECENT
        ACCOUNTING PRONOUNCEMENTS
 
 FASB
        Interpretation No. 47 - In
        March 2005, the FASB issued FASB Interpretation No. 47, *Accounting
        for Conditional Asset Retirement Obligations* (FIN
        47). This Interpretation clarifies that the term *conditional asset retirement obligation* as used
        in FASB Statement No. 143, *Accounting for Asset Retirement Obligations,* refers
        to a legal obligation to perform an asset retirement activity in which the
        timing and (or) method of settlement are conditional on a future event that
        may
        or may not be within the control of the entity. The obligation to perform
        the
        asset retirement activity is unconditional even though uncertainty exists
        about
        the timing and (or) method of settlement. Thus, the timing and (or) method
        of
        settlement may be conditional on a future event. Accordingly, an entity is
        required to recognize a liability for the fair value of a conditional asset
        retirement obligation if the fair value of the liability can be reasonably
        estimated. The fair value of a liability for the conditional asset retirement
        obligation should be recognized when incurred—generally upon acquisition,
        construction, or development and (or) through the normal operation of the
        asset.
        Uncertainty about the timing and (or) method of settlement of a conditional
        asset retirement obligation should be factored into the measurement of the
        liability when sufficient information exists. Statement 143 acknowledges
        that in
        some cases, sufficient information may not be available to reasonably estimate
        the fair value of an asset retirement obligation. This Interpretation also
        clarifies when an entity would have sufficient information to reasonably
        estimate the fair value of an asset retirement obligation.  FIN 47 is
        effective no later than the end of fiscal years ending after December 15,
        2005.
        Retrospective application for interim financial information is permitted
        but is
        not required. The Company has adopted FIN 47 for the year ended December
        31,
        2006, and the impact has not been significant to the Company’s operations or
        financial position.
  F-9
 **BMR
          SOLUTIONS, INC.**
 **(A
          DEVELOPMENT STAGE COMPANY)**
 **NOTES
          TO FINANCIAL STATEMENTS**
 **FOR
          THE YEARS ENDED DECEMBER 31, 2006 AND 2005**
 
 
 SFAS
        No. 154 - In May
        2005, the FASB issued SFAS No. 154, *Accounting
        Changes and Error Corrections* .
        This
        Statement replaces APB Opinion No. 20, *Accounting
        Changes,* and SFAS
        No. 3, *Reporting
        Accounting Changes in Interim Financial Statements,* and
        changes the requirements for the accounting for and reporting of a change
        in
        accounting principle. Opinion 20 previously required that most voluntary
        changes
        in accounting principle be recognized by including in net income of the period
        of the change the cumulative effect of changing to the new accounting principle.
        This Statement requires retrospective application to prior periods’ financial
        statements of changes in accounting principle, unless it is impracticable
        to
        determine either the period-specific effects or the cumulative effect of
        the
        change. The provisions in SFAS 154 are effective for accounting changes and
        corrections of errors made in fiscal years beginning after December 15, 2005.
        The Company has adopted SFAS 154 for the year ended December 31, 2006, and
        the
        impact has not been significant to the Company’s operations or financial
        position.
 
 SFAS
        No. 155 - In
        February 2006, the FASB issued Statement No. 155, *Accounting
        for Certain Hybrid Financial Instruments - an amendment of FASB Statements
        No.
        133 and 140* **.** This
        Statement amends FASB Statements No. 133, *Accounting
        for Derivative Instruments and Hedging Activities,* and No.
        140, *Accounting
        for Transfers and Servicing of Financial Assets and Extinguishments of
        Liabilities.* This
        Statement resolves issues addressed in Statement 133 Implementation Issue
        No.
        D1, “Application of Statement 133 to Beneficial Interests in Securitized
        Financial Assets.” This Statement (a) permits fair value re-measurement for any
        hybrid financial instrument that contains an embedded derivative that otherwise
        would require bifurcation, (b) clarifies which interest-only strips and
        principal-only strips are not subject to the requirements of Statement 133,
        (c)
        establishes a requirement to evaluate interests in securitized financial
        assets
        to identify interests that are freestanding derivatives or that are hybrid
        financial instruments that contain an embedded derivative requiring bifurcation,
        (d) clarifies that concentrations of credit risk in the form of subordination
        are not embedded derivatives, and (e) amends Statement 140 to eliminate the
        prohibition on a qualifying special-purpose entity from holding a derivative
        financial instrument that pertains to a beneficial interest other than another
        derivative financial instrument. This Statement is effective for all financial
        instruments acquired or issued after the beginning of an entity’s first fiscal
        year that begins after September 15, 2006. Earlier adoption is permitted
        as of
        the beginning of an entity’s fiscal year, provided the entity has not yet issued
        financial statements, including financial statements for any interim period
        for
        that fiscal year. Provisions of this Statement may be applied to instruments
        that an entity holds at the date of adoption on an instrument-by-instrument
        basis. The Company plans to adopt this statement on January 1, 2007, and
        does
        not believe that it will have a significant impact on its operations or
        financial position.
 
 SFAS
        No. 156 - In
        March 2006, the FASB issued Statement No. 156, *Accounting
        for Transfers and Servicing of Financial Assets and Extinguishments of
        Liabilities* ,
        with
        respect to the accounting for separately recognized servicing assets and
        servicing liabilities. This statement requires an entity to recognize a
        servicing asset or servicing liability each time it undertakes an obligation
        to
        service a financial asset by entering into a servicing contract in certain
        situations. An entity should adopt this statement as of the beginning of
        its
        first fiscal year that begins after September 15, 2006. The Company has
        evaluated the impact of the adoption of SFAS 156, and does not believe the
        impact will be significant to the Company's overall results of operations
        or
        financial position.
  F-10
 **BMR
          SOLUTIONS, INC.**
 **(A
          DEVELOPMENT STAGE COMPANY)**
 **NOTES
          TO FINANCIAL STATEMENTS**
 **FOR
          THE YEARS ENDED DECEMBER 31, 2006 AND 2005**
 
 
 FASB
        Interpretation No. 48 - In
        June
        2006, the FASB issued Interpretation No. 48, *Accounting
        for Uncertainty in Income Taxes* (FIN 48), which supplements SFAS No. 109, *Accounting
        for Income Taxes* ,
        by
        defining the confidence level that a tax position must meet in order to be
        recognized in the financial statements. The Interpretation requires that
        the tax
        effects of a position be recognized only if it is “more-likely-than-not” to be
        sustained based solely on its technical merits as of the reporting date.
        The
        more-likely-than-not threshold represents a positive assertion by management
        that a company is entitled to the economic benefits of a tax position. If
        a tax
        position is not considered more-likely-than-not to be sustained based solely
        on
        its technical merits, no benefits of the position are to be recognized. The
        Company has evaluated the impact of the adoption of FIN 48, and does not
        believe
        the impact will be significant to the Company's overall results of operations
        or
        financial position.
 
 SFAS
        No. 157 - In
        September 2006, the FASB issued Statement 157, *Fair
        Value Measurements.* This
        Statement defines fair value, establishes a framework for measuring fair
        value
        in generally accepted accounting principles (GAAP), and expands disclosures
        about fair value measurements. This Statement applies under other accounting
        pronouncements that require or permit fair value measurements, the Board
        having
        previously concluded in those accounting pronouncements that fair value is
        the
        relevant measurement attribute. Accordingly, this Statement does not require
        any
        new fair value measurements. However, for some entities, the application
        of this
        Statement will change current practice. This Statement is effective for
        financial statements issued for fiscal years beginning after November 15,
        2007,
        and interim periods within those fiscal years. Earlier application is
        encouraged, provided that the reporting entity has not yet issued financial
        statements for that fiscal year, including financial statements for an interim
        period within that fiscal year. The Company has evaluated the impact of the
        adoption of SFAS 157, and does not believe the impact will be significant
        to the
        Company's overall results of operations or financial position.
 
 SFAS
        No. 158 - In
        September 2006, the FASB issued Statement No. 158 *Employers’
        Accounting for Defined Benefit Pension and Other Postretirement Plans—an
        amendment of FASB Statements No. 87, 88, 106, and 132(R)* .
        This
        Statement improves financial reporting by requiring an employer to recognize
        the
        overfunded or underfunded status of a defined benefit postretirement plan
        (other
        than a multiemployer plan) as an asset or liability in its statement of
        financial position and to recognize changes in that funded status in the
        year in
        which the changes occur through comprehensive income of a business entity
        or
        changes in unrestricted net assets of a not-for-profit organization. This
        Statement also improves financial reporting by requiring an employer to measure
        the funded status of a plan as of the date of its year-end statement of
        financial position, with limited exceptions. An employer with publicly traded
        equity securities is required to initially recognize the funded status of
        a
        defined benefit postretirement plan and to provide the required disclosures
        as
        of the end of the fiscal year ending after December 15, 2006. An employer
        without publicly traded equity securities is required to recognize the funded
        status of a defined benefit postretirement plan and to provide the required
        disclosures as of the end of the fiscal year ending after June 15, 2007.
        The
        Company has evaluated the impact of the adoption of SFAS 158, and does not
        believe the impact will be significant to the Company's overall results of
        operations or financial position.
  F-11
 **BMR
          SOLUTIONS, INC.**
 **(A
          DEVELOPMENT STAGE COMPANY)**
 **NOTES
          TO FINANCIAL STATEMENTS**
 **FOR
          THE YEARS ENDED DECEMBER 31, 2006 AND 2005**
 
 SAB No. 108 - In
        September 2006, the Securities and Exchange Commission issued Staff Accounting
        Bulletin No. 108 (SAB No. 108), “Considering the Effects of
        Prior Year Misstatements when Quantifying Misstatements in Current Year
        Financial Statements.” The guidance in SAB No. 108 requires Companies
        to base their materiality evaluations on all relevant quantitative and
        qualitative factors. This involves quantifying the impact of correcting all
        misstatements, including both the carryover and reversing effects of prior
        year
        misstatements, on the current year financial statements. The Company has
        adopted
        this standard.
 
 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.
 F-12
  **BMR
          SOLUTIONS, INC.**
 **(A
          DEVELOPMENT STAGE COMPANY)**
 **NOTES
          TO FINANCIAL STATEMENTS**
 **FOR
          THE YEARS ENDED DECEMBER 31, 2006 AND 2005**
 
 **NOTE
        2 - PROPERTY AND EQUIPMENT**
  A
          summary
          as of December 31, 2006 is as follows:
 Delivery
                  truck (pledged as collateral - see Note 3)
              
              $
              38,514Computer
                  equipment and web site development
              
              
              4,572Less
                  accumulated depreciation
              
              
              (4,874
              )$
              38,212
 
 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 $4,493 for the year ended December 31, 2006 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
        $381 for the year ended December 31, 2006 and is included in general and
        administrative expenses. There was no depreciation expense incurred during
        the
        year ended December 31, 2005.
  **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 $1,320 for
        the
        year ended December 31, 2006.
 
 The
        following is a summary of scheduled principal payments on this note for the
        years ended December 31:
  2007
              
              $
              4,7472008
              
              
              5,2832009
              
              
              5,8812010
              
              
              6,5662011
              
              
              4,26526,742Less:
                  current maturities
              
              
              (4,747
              )Long-term
                  note payable
              
              $
              21,995
  F-13
 **BMR
          SOLUTIONS, INC.**
 **(A
          DEVELOPMENT STAGE COMPANY)**
 **NOTES
          TO FINANCIAL STATEMENTS**
 **FOR
          THE YEARS ENDED DECEMBER 31, 2006 AND 2005**
 
 **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.
 
 
 **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.
  As
        of
        December 31, 2006, the Company had federal and state net operating loss
        carryforwards of approximately $41,000, which can be used to off set future
        federal income tax. The federal and state net operating loss carryforwards
        expire at various dates through 2026. 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, 2006 is as follows:
 
 Net
                  operating loss carryforward
              
              $
              41,000Effective
                  tax rate
              
              
              24
              %Deferred
                  tax asset
              
              
              9,840Valuation
                  allowance
              
              
              (9,840
              )Net
                  deferred tax asset
              
              $
              --
 
 A
        summary
        of the provision for income taxes for the year ended December 31, 2006 is
        as
        follows:
 
 Current
                  income tax provision
              
              $
              800Deferred
                  income tax benefit
              
              
              7,680Change
                  in valuation allowance
              
              
              (7,680
              )Total
                  provision for income taxes
              
              $
              800
  F-14
 **BMR
          SOLUTIONS, INC.**
 **(A
          DEVELOPMENT STAGE COMPANY)**
 **NOTES
          TO FINANCIAL STATEMENTS**
 **FOR
          THE YEARS ENDED DECEMBER 31, 2006 AND 2005**
   **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 $1,200 and $700 for the years ended December
        31,
        2005 and 2006 ,
        respectively.
 
 Effective
        August 2006, the Company began utilizing the office of the Company’s President
        on a month-to-month agreement for $560 per month. The Company paid $1,400
        per
        month directly to the 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.
        Total rent expense incurred to the Company’s President was $2,880 for the year
        ended December 31, 2006. The total related compensation to the Company’s
        President from this arrangement was $4,320.
  For
        the
        year ended December 31, 2006, 90% 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 President. Total revenues from this customer
        were $30,415 for the year ended December 31, 2006. Total accounts receivable
        due
        from this customer at December 31, 2006 were $830.
 
 All
        of
        the revenues reflected from the Company’s discontinued website development and
        design business the period from November 21, 2001 (inception) to December
        31,
        2006 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
        year ended December 31, 2005, total revenues of the discontinued website
        development and design business were $7,122 and costs of revenues amounting
        to
        $2,310 consisting of the total estimated value of the above-indicated officer’s
        services. There were no direct general and administrative expenses or income
        taxes relating to the discontinued operation. The net earnings from the
        discontinued operation for the year ended December 31, 2005 were
        $4,812.
 
 For
        the
        year ended December 31, 2006, there were no revenues or expenses relating
        to the
        discontinued website development and design business.
  For
        the
        period from November 21, 2001 (inception) to December 31, 2006, 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, 2006 was ($39).


F-15




**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. Controls and Procedures.**





(a)
      Evaluation of disclosure controls and procedures. We maintain controls and
      procedures designed to ensure that information required to be disclosed in
      the
      reports that we file or submit under the Securities Exchange Act of 1934 is
      recorded, processed, summarized and reported within the time periods specified
      in the rules and forms of the Securities and Exchange Commission. Based upon
      their evaluation of those controls and procedures performed as of December
      31,
      2006, the date of this report, our chief executive officer and the principal
      financial officer concluded that our disclosure controls and procedures were
      effective.





(b)
      Changes in internal controls. There were no significant changes in our internal
      controls or in other factors that could significantly affect these controls
      subsequent to the date of the evaluation of those controls by the chief
      executive officer and principal financial officer.




**Item
      8B. Other Information.**




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**
              **Position**Mark
                  Andre
              25
              president,
                  secretary and directorMarla
                  Andre
              37
              chief
                  financial officer and directorBrian
                  Mirrotto
              36
              director


12




**Mark
      Andre.** Mr.
      Andre has served as our president, treasurer and one of our directors since
      May
      2006. Mr. Andre is responsible for our day to day operations, and has extensive
      experience in the fields of business, operations, and management. From 2005
      to
      May 2006, Mr. Andre worked with Danna’s Mattresses, Inc. located in Upland,
      California, where he was responsible for sales, warehousing and delivery
      services. From 2002 to 2004, Mr. Andre has been an operations manager for JKS
      Enterprises, a company that operated multiple Japanese sushi restaurants. At
      JKS
      Enterprises, Mr. Andre was involved in locating, developing and maintaining
      operations for new and existing locations. Mr. Andre's experience includes
      design layout, equipment purchase, installation, code enforcement, staff
      development, employee recruiting, payroll, budgeting, scheduling, and other
      managerial duties. Mr. Andre has attended California State University at Long
      Beach. Mr. Andre is not an officer or director of any other reporting company.





**Marla
      Andre.** Ms.
      Andre
      has served as our chief financial officer and one of our directors since May
      2006. Ms Andre is responsible for maintaining our financial books and records.
      Ms. Andre’s financial experience includes approximately ten years of maintaining
      the books and records of businesses owned by other family members. From 1995
      to
      the present, Ms. Andre has also worked as a teacher at San Juan Elementary
      School in Capistrano Unified School District. Ms. Andre earned her Bachelor
      of
      Arts from California State University Fullerton in August 1993, and her Masters
      of Science, National University in May 1998. Ms. Andre possesses multiple
      teaching certifications from the Capistrano Unified School District. Ms. Andre
      is not an officer or director of any other reporting company.





**Brian
      Mirrotto.** Mr.
      Mirrotto was our president, treasurer, secretary and our sole director since
      our
      inception in November 2001. In May 2006, Mr. Mirrotto resigned as our president,
      treasurer and secretary and remained as one of our directors. From inception
      to
      May 2006, Mr. Mirrotto was our sole officer and director. From 2004 to the
      present, Mr. Mirrotto has been the sales manager at Citrix. From 2002 to 2004,
      Mr. Mirrotto was net work specialist for GTC Telecom. During 2001, Mr. Mirrotto
      was an account manager with Microworld. From 1999 to 2000, Mr. Mirrotto was
      an
      account manager and sales manager with FirstSource Corp. From 1997 to1999,
      Mr.
      Mirrotto was an account executive with Automatic Data Processing, Inc. From
      1996
      to 1997, Mr. Mirrotto was a manager assistant with Enterprise Rent-a-car. Mr.
      Mirrotto has specialized training in MCP Windows 2000 Pro Server, and is a
      Microsoft Certified Professional. Mr. Mirrotto earned his Bachelor of Science
      degree in management from California State University at Fullerton in 1996.
      Mr.
      Mirrotto is not an officer or director of any other reporting
      company.





Mark
      Andre is the brother of Marla Andre. There is no other family relationship
      between any of our officers or directors. 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).





**Code** **of****** **Ethics****.**We
      do not
      currently havea Code of Ethicsthat
      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.


13


**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. As of March 28,
      2007,
      Mr. Andre is compensated approximately $1,900 per month, which includes
      approximately $900 per month in compensation paid on our rental arrangement
      with
      Mr. Andre. 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 principal executive officer
      and
      our only other executive officer during the year ending 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**
              **$**
            **Total**
              **$**Mark
                Andre president, secretary
            2006
            $9,440
            None
            None
            None
            None
            None
            $7,749
            $17,189Marla
                Andre, chief financial officer
            2006
            $1,000
            None
            None
            None
            None
            None
            None
            $1,000Brian
                Mirrotto, former president, secretary and treasurer
            2006
            None
            None
            None
            None
            None
            None
            None
            None2005
            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).





**Outstanding
      Equity Awards at Fiscal Year-end.**As
      of the
      year ended December 31, 2006, the following named executive officer had the
      following unexercised options, stock that has not vested, and equity incentive
      plan awards:




**Option
                  Awards**
              **Stock
                  Awards****Name**
              **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 Vested**Mark
                  Andre president, secretary
              0
              0
              0
              0
              0
              0
              0
              0
              0Marla
                  Andre, chief financial officer
              0
              0
              0
              0
              0
              0
              0
              0
              0






14




**Director
      Compensation.** Our
      directors received the following compensation for their service as directors
      during the fiscal year ended December 31, 2006:





**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
            0Brian
                Mirrotto
            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, 2007, 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**
              **o****f
                Class**Common
                Stock
            Mark
                Andre
              1184
                Rutland Road,
                Suite 2
              Newport
                Beach, California 92660
            1,100,000
                shares
              president,
                secretary, director
            30.2%Common
                Stock
            Marla
                Andre
              1184
                Rutland Road,
                Suite 2
              Newport
                Beach, California 92660
            1,000,000
                shares(1)
              chief
                financial officer, director
            27.5%Common
                Stock
            Brian
                Mirrotto
              1184
                Rutland Road,
                Suite 2
              Newport
                Beach, California 92660
            100,000
                shares
              director
            2.7%Common
                Stock
            Eric
                Peterson
              1184
                Rutland Road,
                Suite 2
              Newport
                Beach, California 92660
            890,000
                shares
            24.4%Common
                Stock
            All
                directors and named executive
              officers
                as a group
            2,200,000
                shares
            60.4%


(1) Marla
      Andre, our chief financial officer and one of our directors, who owns 950,000
      shares, is married to John Shukur, who owns 50,000 shares. Therefore, Ms. Andre
      beneficially owns 1,000,000 shares of common stock, which equals approximately
      27.5% 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.


15




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





**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 president, secretary and 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 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 chief financial officer and 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 president, secretary and one of our directors, is the brother in
      law
      of John Danna, one of the owners of our major customer.


In
        September 2006, we paid $2,500 to Michael Andre, the father of Mark Andre,
        for
        website development services.





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.





**Director
      Independence.** 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
            Rule 13a-14(a)/15d-14(a) Certification
              of Chief Executive Officer and Chief Financial Officer32
            Section
              906 Certification by Chief Executive Officer and Chief Financial
              Officer


*Included
      in Registration Statement on Form SB-2 filed on September 19,
      2006.


16


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





**Audit
      Fees.**The aggregate fees billed in each of the fiscal year ended
      December 31, 2006, 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
      $15,384. No such fees were incurred for the fiscal year ended December 31,
      2005.





**Audit-Related
      Fees.** For the fiscal year ended December 31, 2006, 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, 2006, we were billed a total of
      $13,475 by a separate accountant for consulting services in preparation for
      the
      annual audit and quarterly reviews of the financial statements. No such fees
      were incurred for the fiscal year ended December 31, 2005.




**Tax
      Fees.**For the fiscal years ended December 31, 2006 and December 31,
      2005, another separate accountant rendered services for tax compliance, tax
      advice, and tax planning work for which we paid $3,250 and $0,
      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.




17





**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, 2007.




**BMR
              Solutions, Inc.**a Nevada
              corporationBy:
            /s/ Mark
              AndreMark
              AndreIts:
            Principal
                executive officer
              President, secretary and a director


By:
            /s/ Marla
              AndreMarla
              AndreIts:
            Chief
                financial officer
              Treasurer 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.




By:
              /s/ Mark
              Andre
            
            
            March
              28,
              2007Mark Andre
              Its: director  By:
                /s/ Marla
                Andre
              
              
              March
                28,
                2007Marla Andre
                Its: director  By:
                  /s/ Brian
                  Mirrotto
                
                
                March
                  28,
                  2007Brian Mirrotto
                  Its: director




18