| (Mark One)                                                                                                                |
|---------------------------------------------------------------------------------------------------------------------------|
| [X]   ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934                      |
|                                                                                                                      |
| For the fiscal year ended  December 31, 2009                                                                    |
|                                                                                                                      |
| [   ]   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: 333-141676                                                                                        |
|                                                                                                                      |
| Aftermarket Enterprises, Inc.                                                                                             |
| (Exact name of registrant as specified in charter)                                                                        |
|                                                                                                                      |
| Nevada                                                                                                                    | 20-5354797 |
| State or other jurisdiction of                                                                                            | (I.R.S. Employer I.D. No.) |
| incorporation or organization                                                                                             |   |
|                                                                                                                      |
| 933 S. 4th Street, Unit A, Grover Beach, California                                                                       | 93433 |
| (Address of principal executive offices)                                                                                  | (Zip Code) |
|                                                                                                                      |
| Issuer's telephone number, including area code: (805) 457-6999                                                            |
|                                                                                                                      |
| Securities registered pursuant to section 12(b) of the Act:                                                               |
|                                                                                                                      |
| Title of each class                                                                                                       | Name of each exchange on which registered |
| None                                                                                                                      | N/A |
|                                                                                                                      |
| Securities registered pursuant to section 12(g) of the Act:                                                               |
|                                                                                                                      |
| Common Stock, $0.001 par value                                                                                            |
| (Title of class)                                                                                                          |

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| Large Accelerated filer [   ]                                             | Accelerated filer [   ] |
|------------------------------------------------------------------------------------------|----------------------------------------|
| Non-accelerated filer [   ] (Do not check if a smaller reporting company) | Smaller reporting company [X]          |

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|   | - | Maintaining the vehicles value |
|--------|---|--------------------------------|

|   | - | Matching the vehicle to their lifestyle |
|--------|---|-----------------------------------------|

|   | - | Improving the utility value of the vehicle |
|--------|---|--------------------------------------------|

|   | - | Personalizing their vehicle just to make it more unique |
|--------|---|---------------------------------------------------------|

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| Quarter Ended  | High Bid | Low Bid |
|----------------|----------|---------|
| December 2009  | 5.00     | .01     |
| September 2009 | n/a      | .01     |
| June 2009      | n/a      | .01     |
| March 2009     | n/a      | .01     |

|                                                        |   | For the Year EndedDecember 31, 2009 |      |   | For the Year EndedDecember 31, 2008 |   |
|-------------------------------------------------------------|--------|-------------------------------------|-----------|--------|-------------------------------------|--------|
| Revenues                                                    |   | $                                   | 95,675    |   |                                | $      | 143,344 |   |
| Cost of Goods Sold                                          |   |                                | 73,964    |   |                                |   | 121,081 |   |
| General and Administrative Expenses                         |   |                                | 44,867    |   |                                |   | 128,514 |   |
| Net Loss                                                    |   |                                | (23,156   | )      |                                |   | (106,251 | ) |
| Basic Income (Loss) per Share                               |   |                                | .01       |   |                                |   | (.05 | ) |
| Diluted Income (Loss) per Share                             |   |                                | .01       |   |                                |   | (.05 | ) |
| Weighted Average Number of Shares Outstanding               |   |                                | 2,776,996 |   |                                |   | 2,032,235 |   |
| Weighted Average Number of Fully Diluted Shares Outstanding |   |                                | 2,776,996 |   |                                |   | 2,032,235 |   |

|                                 |   | December 31, 2009 |    |   | December 31, 2008 |   |
|--------------------------------------|--------|-------------------|---------|--------|-------------------|--------|
| Total Current Assets                 |   | $                 | 6,771   |   |              | $      | 23,016 |   |
| Total Assets                         |   |              | 6,771   |   |              |   | 30,927 |   |
| Total Current Liabilities            |   |              | 18,549  |   |              |   | 19,549 |   |
| Working Capital                      |   |              | (11,778 | )      |              |   | 3,467 |   |
| Stockholders’ Equity (Deficit) |   |              | (11,778 | )      |              |   | 11,378 |   |

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| Name         | Age | Principal Occupation for Past Five Years andCurrent Public Directorships or Trusteeships                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
|--------------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| Adam Anthony | 44  | Mr. Anthony currently serves as our sole officer in the position of president and director.  Additionally, Mr. Anthony since April 2006 has served as the  VP Corporate Finance, Ascendiant Capital Group, LLC which is a business consulting company located in Irvine, California.  From April 2004 through April 2006, Mr. Anthony was the executive vice-president of mergers, acquisitions and corporate affairs for PracticeXpert, Inc. of Calabasas, California which engaged in the provision of medical billing and practice management services to physicians.  From April 2003 through April 2004, Mr. Anthony was a business consultant for PracticeXpert, Inc.  Prior to joining PracticeXpert, Inc., from January 2001 to April 2003, Mr. Anthony was the CEO of Thaon Communications of Los Angeles California which was primarily involved in the placement of direct response advertising and the marketing of various general consumer products via infomercials.  Mr. Anthony received his bachelor’s degree in business administration from Saginaw Valley State University in University Center, Michigan.  Mr. Anthony is not an officer or director of any other public companies. |

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| Name andPrincipal Position | Year |   | Salary |   |   | Bonus  |   |   | StockAwards |   |   | OptionAwards |   |   | Non-EquityIncentive PlanCompensation |   |   | AllOther Compensation |   |   | Total  |   |
|----------------------------|------|--------|--------|--------|--------|--------|--------|--------|-------------|--------|--------|--------------|--------|--------|--------------------------------------|--------|--------|-----------------------|--------|--------|--------|--------|
| Adam                       | 2008 |   |   | --     |   |   |   | --     |        |   |   | --           |   |   |                                 | --     |   |                  |   | --     |   |   |   | -- |   |   |   | -- |   |
| Anthony, CEO               | 2009 |   |   | --     |   |   |   | --     |        |   |   | --           |   |   |                                 | --     |   |                  |   | --     |   |   |   | -- |   |   |   | -- |   |

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| Name and Address of Beneficial Owner                                                            |   | Amount and Nature ofBeneficial Owner |      |   | Percentage of OutstandingCommon stock |   |
|-------------------------------------------------------------------------------------------------|--------|--------------------------------------|-----------|--------|---------------------------------------|--------|
| Principal Shareholders                                                                          |   |                                 |      |   |                                  |   |
| Ascendiant Capital Group, LLC (1)18881 Von Karman Avenue, 16th FloorIrvine, CA  92612 |   |                                 | 1,133,301 |   |                                  |   | 40.81 | % |
| Jeffrey W. HolmesP.O. Box 11207Zephyr Cove, NV 89448                                            |   |                                 | 444,151   |   |                                  |   | 15.99 | % |
| Adam Anthony2703 AnacapaIrvine, CA 92602                                                        |   |                                 | 200,000   |   |                                  |   | 7.20 | % |
| Officers and Directors                                                                          |   |                                 |      |   |                                  |   |   |   |
| Adam Anthony2703 AnacapaIrvine, CA 92602                                                        |   |                                 | 200,000   |   |                                  |   | 7.20 | % |
| Director and executive officer of the                                                           |   |                                 |      |   |                                  |   |   |   |
| Company (1 individuals)                                                                         |   |                                 | 200,000   |   |                                  |   | 7.20 | % |

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| Title of Document                                       | Page   |
|---------------------------------------------------------|--------|
|                                                    |   |
| Report of Independent Registered Public Accounting Firm | F-1    |
| Balance Sheets                                          | F-2    |
| Statements of Operations                                | F-3    |
| Statements of Stockholders’ Deficit               | F-4    |
| Statements of Cash Flows                                | F-5    |
| Notes to Financial Statements                           | F-6    |

|    | SEC                                                 |                       |                       |
|---------|-----------------------------------------------------|----------------------------|----------------------------|
| Exhibit | Reference                                           |                       |                       |
| Number  | Number                                              | Title of Document          | Location                   |
|    |                                                |                       |                       |
| Item 3  | Articles of Incorporation and Bylaws                |                       |
|    |                                                |                       |                       |
| 3.01    | 3                                                   | Articles of Incorporation  | Incorporated by reference* |
|    |                                                |                       |                       |
| 3.02    | 3                                                   | Bylaws                     | Incorporated by reference* |
|    |                                                |                       |                       |
| Item 4  | Instruments Defining the Rights of Security Holders |                       |
|    |                                                |                       |                       |
| 4.01    | 4                                                   | Specimen Stock Certificate | Incorporated by reference* |
|    |                                                |                       |                       |
| 23.01   | 23                                                  | Consent of Auditor         | This Filing                |
|    |                                                |                       |                       |
| 31.01   | 31                                                  | CEO certification          | This Filing                |
|    |                                                |                       |                       |
| 31.02   | 31                                                  | CFO certification Pursuant | This Filing                |
|    |                                                |                       |                       |
| 32.01   | 32                                                  | CEO certification          | This Filing                |
|    |                                                |                       |                       |
| 32.02   | 32                                                  | CFO certification          | This Filing                |

----

| Date:  April 15, 2010 | By:  /s/ Adam Anthony                 |
|---------------------------------|-------------------------------------------------|
|                            | Adam Anthony, President, Director, Principal    |
|                            | Accounting Officer(Principal Executive Officer) |

| Signature       | Title    | Date           |
|-----------------|----------|----------------|
|            |     |           |
| /s/Adam Anthony |     |           |
| Adam Anthony    | Director | April 15, 2010 |

----

REPORT

----

CONSOLIDATED

|                                                                                                |   | December 31,2009 |     |   | December 31, 2008 |   |
|-----------------------------------------------------------------------------------------------------|--------|------------------|----------|--------|-------------------|--------|
|                                                                                                |   |             |     |   |              |   |
| ASSETS                                                                                              |   |             |     |   |              |   |
| Current assets                                                                                      |   |             |     |   |              |   |
| Cash                                                                                                |   | $                | 6,771    |   |              | $      | 22,974 |   |
| Other current assets                                                                                |   |             | -        |   |              |   | 42 |   |
| Total current assets                                                                                |   |             | 6,771    |   |              |   | 23,016 |   |
|                                                                                                |   |             |     |   |              |   |   |   |
| Website (net of amortization of $35,609  and $27,701 respectively)                        |   |             | -        |   |              |   | 7,911 |   |
| Total assets                                                                                        |   | $                | 6,771    |   |              | $      | 30,927 |   |
|                                                                                                |   |             |     |   |              |   |   |   |
| LIABILITIES                                                                                         |   |             |     |   |              |   |   |   |
|                                                                                                |   |             |     |   |              |   |   |   |
| Current liabilities                                                                                 |   |             |     |   |              |   |   |   |
| Accounts payable                                                                                    |   | $                | 2,319    |   |              | $      | 17,136 |   |
| Accrued liabilities                                                                                 |   |             | 3,005    |   |              |   | 2,413 |   |
|     Loan Payable:  Related Party                                      |   |             | 13,000   |   |              |   | - |   |
|     Deferred Revenue                                                            |   |             | 225      |   |              |   | - |   |
|                                                                                                |   |             |     |   |              |   |   |   |
|    Total current liabilities                                                         |   |             | 18,549   |   |              |   | 19,549 |   |
|                                                                                                |   |             |     |   |              |   |   |   |
| STOCKHOLDERS’ EQUITY (DEFICIT)                                                                |   |             |     |   |              |   |   |   |
|                                                                                                |   |             |     |   |              |   |   |   |
| Preferred Stock: ($0.001 par value, 10,000,000 shares authorized; no shares issued and outstanding) |   |             | -        |   |              |   | - |   |
| Common Stock: ($0.001 par value, 90,000,000 shares authorized; 2,776,996 outstanding)               |   |             | 2,777    |   |              |   | 2,777 |   |
|                                                                                                |   |             |     |   |              |   |   |   |
| Additional paid in capital                                                                          |   |             | 187,853  |   |              |   | 187,853 |   |
| Accumulated deficit                                                                                 |   |             | (202,549 | )      |              |   | (179,252 | ) |
|                                                                                                |   |             |     |   |              |   |   |   |
|    Total stockholders’ equity (deficit)                                        |   |             | (11,778  | )      |              |   | 11,378 |   |
|                                                                                                |   |             |     |   |              |   |   |   |
|    Total liabilities and stockholders’ equity (deficit)                        |   | $                | 6,771    |   |              | $      | 30,927 |   |

----

CONSOLIDATED

|                                                                    |   | Twelve Months ended December 31,2009 |      |   | Twelve Months ended December 31,2008 |   |
|-------------------------------------------------------------------------|--------|--------------------------------------|-----------|--------|--------------------------------------|--------|
|                                                                    |   |                                 |      |   |                                 |   |
| Revenues                                                                |   |                                 |      |   |                                 |   |
|    Sales (net of returns)                                |   |                                 | 95,675    |   |                                 |   | 143,344 |   |
| Costs of goods sold                                                     |   |                                 | 73,964    |   |                                 |   | 121,081 |   |
|                                                                    |   |                                 |      |   |                                 |   |   |   |
| Gross profit                                                            |   |                                 | 21,711    |   |                                 |   | 22,263 |   |
|                                                                    |   |                                 |      |   |                                 |   |   |   |
| Expenses                                                                |   |                                 |      |   |                                 |   |   |   |
|                                                                    |   |                                 |      |   |                                 |   |   |   |
| Amortization expense                                                    |   |                                 | 7,911     |   |                                 |   | 11,872 |   |
| Credit card discounts                                                   |   |                                 | 4,432     |   |                                 |   | 6,412 |   |
| Payroll expenses                                                        |   |                                 | -         |   |                                 |   | 6,695 |   |
| Other general & administrative                                      |   |                                 | 31,642    |   |                                 |   | 88,308 |   |
|      Professional Fees – Related Parties |   |                                 |      |   |                                 |   | 13,000 |   |
|                                                                    |   |                                 | 43,985    |   |                                 |   | 126,287 |   |
|                                                                    |   |                                 |      |   |                                 |   |   |   |
| Loss from operations                                                    |   |                                 | (22,273   | )      |                                 |   | (104,024 | ) |
|                                                                    |   |                                 |      |   |                                 |   |   |   |
| Other income/expense:                                                   |   |                                 |      |   |                                 |   |   |   |
| Interest income                                                         |   |                                 | -         |   |                                 |   | 52 |   |
| Interest expense                                                        |   |                                 | (82       | )      |                                 |   | (996 | ) |
| Penalties and settlements                                               |   |                                 | -         |   |                                 |   | (424 | ) |
|                                                                    |   |                                 | (82       | )      |                                 |   | (1,368 | ) |
| Provision for state taxes                                               |   |                                 | (800      | )      |                                 |   | (859 | ) |
|                                                                    |   |                                 |      |   |                                 |   |   |   |
| Net (loss)                                                              |   | $                                    | (23,156   | )      |                                 |   | (106,251 | ) |
|                                                                    |   |                                 |      |   |                                 |   |   |   |
|                                                                    |   |                                 |      |   |                                 |   |   |   |
| Net (loss) per common share                                             |   | $                                    | (0.01     | )      |                                 |   | (.05 | ) |
|                                                                    |   |                                 |      |   |                                 |   |   |   |
| Weighted average number of common shares outstanding                    |   |                                 | 2,776,996 |   |                                 |   | 2,032,235 |   |

----

CONSOLIDATED

|                                                                      |   |         |      |   |    |   |   | Additional  |   |   |                |   |   | Total            |     |
|---------------------------------------------------------------------------|--------|--------------|-----------|--------|---------|--------|--------|-------------|--------|--------|---------------------|--------|--------|------------------|----------|
|                                                                      |   | Common Stock |      |   | Paid-in |   |   | Accumulated |   |   | Stockholders’ |   |
|                                                                      |   | Shares       |      |   | Amount  |   |   | Capital     |   |   | Deficit             |   |   | Equity (Deficit) |     |
|                                                                      |   |         |      |   |    |   |   |        |   |   |                |   |   |             |     |
|                                                                      |   |         |      |   |    |   |   |        |   |   |                |   |   |             |     |
| December 31, 2007                                                         |   |         | 1,592,452 |   |    |   | 1,592  |        |   | $      | 58,653              |   |   | $                | (73,001  | ) |   | $ | (12,756 | ) |
|                                                                      |   |         |      |   |    |   |   |        |   |   |                |   |   |             |     |   |   |   |   |   |
|                                                                      |   |         |      |   |    |   |   |        |   |   |                |   |   |             |     |   |   |   |   |   |
| Stock issued for cash at $.12 per share                                   |   |         | 1,054,544 |   |    |   | 1,055  |        |   |   | 125,430             |   |   |             |     |   |   |   | 126,485 |   |
| on August 12, 2008                                                        |   |         |      |   |    |   |   |        |   |   |                |   |   |             |     |   |   |   |   |   |
|                                                                      |   |         |      |   |    |   |   |        |   |   |                |   |   |             |     |   |   |   |   |   |
| Stock issued for consulting services at $.03 per share on October 1, 2008 |   |         | 130,000   |   |    |   | 130    |        |   |   | 3,770               |   |   |             |     |   |   |   | 3,900 |   |
|                                                                      |   |         |      |   |    |   |   |        |   |   |                |   |   |             |     |   |   |   |   |   |
| Net loss for year                                                         |   |         | -         |   |    |   | -      |        |   |   | -                   |   |   |             | (106,251 | ) |   |   | (106,251 | ) |
|                                                                      |   |         |      |   |    |   |   |        |   |   |                |   |   |             |     |   |   |   |   |   |
| Balance, December 31, 2008                                                |   |         | 2,776,996 |   |    | $      | 2,777  |        |   |   | 187,853             |   |   |             | (179,252 | ) |   | $ | 11,378 |   |
|                                                                      |   |         |      |   |    |   |   |        |   |   |                |   |   |             |     |   |   |   |   |   |
| Net loss for year                                                         |   |         |      |   |    |   |   |        |   |   |                |   |   |             | (23,156  | ) |   |   | (23,156 | ) |
|                                                                      |   |         |      |   |    |   |   |        |   |   |                |   |   |             |     |   |   |   |   |   |
| Balance, December 31, 2009                                                |   |         | 2,776,996 |   |    | $      | 2,777  |        |   | $      | 187,853             |   |   | $                | (202,408 | ) |   | $ | (11,778 | ) |

----

CONSOLIDATED

|                                                                  |   | Twelve months Ended December 31, 2009 |    |   | Twelve months Ended December 31, 2008 |   |
|-----------------------------------------------------------------------|--------|---------------------------------------|---------|--------|---------------------------------------|--------|
|                                                                  |   |                                  |    |   |                                  |   |
| Operating Activities                                                  |   |                                  |    |   |                                  |   |
| Net loss                                                              |   | $                                     | (23,156 | )      |                                  | $      | (106,251 | ) |
| Prior period loss adjustment restated                                 |   |                                  |    |   |                                  |   | (6,584 | ) |
| Adjustment for items not involving cash:                              |   |                                  |    |   |                                  |   |   |   |
|   Amortization expense                                      |   |                                  | 7,911   |   |                                  |   | 11,872 |   |
|   Deferred Revenue                                          |   |                                  | 225     |   |                                  |   |   |   |
|   Shares for service                                        |   |                                  |    |   |                                  |   | 3,900 |   |
| Change in non-cash working capital items:                             |   |                                  | (15,021 | )      |                                  |   | (97,063 | ) |
|                                                                  |   |                                  |    |   |                                  |   |   |   |
|   (Increase) decrease in other current assets               |   |                                  | 42      |   |                                  |   | 1,015 |   |
|   Increase (decrease) in accounts payable                   |   |                                  | (14,816 | )      |                                  |   | (8,489 | ) |
|   Increase (decrease) in accrued liabilities                |   |                                  | 592     |   |                                  |   | 477 |   |
| Cash provided by (used in) operating activities                       |   |                                  | (29,203 | )      |                                  |   | (104,060 | ) |
|                                                                  |   |                                  |    |   |                                  |   |   |   |
| Investing Activities                                                  |   |                                  |    |   |                                  |   |   |   |
|    None                                                |   |                                  | -       |   |                                  |   |   |   |
| Cash used in investing activities                                     |   |                                  | -       |   |                                  |   |   |   |
|                                                                  |   |                                  |    |   |                                  |   |   |   |
| Financing Activities                                                  |   |                                  |    |   |                                  |   |   |   |
|    Proceeds from loan(s) payable – related party |   |                                  | 13,000  |   |                                  |   | 21,000 |   |
|    Proceeds from sale of common stock                  |   |                                  |    |   |                                  |   | 126,486 |   |
|    Payment of loan(s) payable – related party    |   |                                  |    |   |                                  |   | (21,000 | ) |
| Cash provided by  financing activities                      |   |                                  | 13,000  |   |                                  |   | 126,486 |   |
|                                                                  |   |                                  |    |   |                                  |   |   |   |
| Increase (decrease) in cash position                                  |   |                                  | (16,203 | )      |                                  |   | 22,427 |   |
|                                                                  |   |                                  |    |   |                                  |   |   |   |
| Cash position at beginning of period                                  |   |                                  | 22,974  |   |                                  |   | 549 |   |
|                                                                  |   |                                  |    |   |                                  |   |   |   |
| Cash position at end of period                                        |   | $                                     | 6,771   |   |                                  | $      | 22,974 |   |
|                                                                  |   |                                  |    |   |                                  |   |   |   |
| Supplemental Information:                                             |   |                                  |    |   |                                  |   |   |   |
| Stock for Services                                                    |   |                                  |    |   |                                  |   | 3,900 |   |

----

Notes

|   | · | Accounting Standards Update 2010-03 (ASU 2010-03), Extractive Activities—Oil and Gas (Topic 932): Oil and Gas Reserve Estimation and Disclosures. (January 2010) Effective for annual reporting periods ending on or after December 31, 2009. Early adoption is not permitted. |
|--------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | Accounting Standards Update 2010-02, Consolidation (Topic 810): Accounting and Reporting for Decreases in Ownership of a Subsidiary. (January 2010) For those entities that have already adopted FAS 160, the amendments are effective at the beginning of the first interim or annual reporting period ending on or after December 15, 2009. The amendments should be applied retrospectively to the first period that an entity adopted FAS 160. |
|--------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | Accounting Standards Update 2010-01, Equity (Topic 505): Accounting for Distributions to Shareholders with Components of Stock and Cash (A Consensus of the FASB Emerging Issues Task Force). (January 2010) Effective for interim and annual periods ending on or after December 15, 2009, and would be applied on a retrospective basis. |
|--------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | Accounting Standards Update 2009-17, Consolidations (Topic 810): Improvements to Financial Reporting by Enterprises Involved with Variable Interest Entities.  This Accounting Standards Update amends the FASB Accounting Standards Codification for Statement 167. (December 2009) (See FAS 167 effective date below) |
|--------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | Accounting Standards Update 2009-16, Transfers and Servicing (Topic 860): Accounting for Transfers of Financial Assets. (December 2009) This Accounting Standards Update amends the FASB Accounting Standards Codification for Statement 166. (See FAS 166 effective date below) |
|--------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | Accounting Standards Update 2009-15, Accounting for Own-Share Lending Arrangements in Contemplation of Convertible Debt Issuance or Other Financing. (October 2009) This Accounting Standards Update amends the FASB Accounting Standard Codification for EITF 09-1.  (See EITF 09-1 effective date below) |
|--------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | Accounting Standards Update 2009-14, Software (Topic 985): Certain Revenue Arrangements That Include Software Elements. (October 2009) Effective prospectively for revenue arrangements entered into or materially modified in fiscal years beginning on or after June 15, 2010.  Early adoption is permitted. |
|--------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | · | Accounting Standards Update 2009-13, Revenue Recognition (Topic 605): Multiple-Deliverable Revenue Arrangements. (October 2009) Effective prospectively for revenue arrangements entered into or materially modified in fiscal years beginning on or after June 15, 2010.  Early adoption is permitted. |
|--------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | Accounting Standards Update 2009-12, Fair Value Measurements and Disclosures (Topic 820): Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent). (September 2009) It is effective for interim and annual periods ending after December 15, 2009.  Early application is permitted in financial statements for earlier interim and annual periods that have not been issued. |
|--------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | EITF No. 09-1, (ASC Topic 470) “Accounting for Own-Share Lending Arrangements in Contemplation of Convertible Debt Issuance” (“EITF 09-1”). (July 2009).  Effective for fiscal years that beginning on or after December 15, 2009 and requires retrospective application for all arrangements outstanding as of the beginning of fiscal years beginning on or after December 15, 2009. Effective for share-lending arrangements entered into on or after the beginning of the first reporting period that begins on or after June 15, 2009. |
|--------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | SFAS No. 168 (ASC Topic 105), “The FASB Accounting Standards Codification and the Hierarchy of Generally Accepted Accounting Principles – a replacement of FASB Statement No. 162” (“SFAS No. 168”). (June 2009) Effective for financial statements issued for interim and annual periods ending after September 15, 2009.  SFAS No. 168 is effective for the Company’s interim quarterly period beginning July 1, 2009. |
|--------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | SFAS No. 167 (ASC Topic 810), “Amendments to FASB Interpretation No. 46(R) (“SFAS 167”). (June 2009)  Effective as of the beginning of the first fiscal year that begins after November 15, 2009. SFAS 167 will be effective for the Company beginning in 2010. |
|--------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | SFAS No. 166, (ASC Topic 860) “Accounting for Transfers of Financial Assets—an amendment of FASB Statement No. 140” (“SFAS 166”). (June 2009) Effective for financial asset transfers occurring after the beginning of an entity’s first fiscal year that begins after November 15, 2009. |
|--------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | SFAS No. 164, (ASC Topic 810) “Not-for-Profit Entities: Mergers and Acquisitions – including an amendment of FASB Statement No. 142” (“SFAS 164”). (April 2009) Effective for mergers occurring on or after the beginning of an initial reporting period beginning on or after December 15, 2009 and acquisitions occurring on or after the beginning of the first annual reporting period beginning on or after December 15, 2009. |
|--------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | Staff Accounting Bulletin (SAB) No. 112. (June 2009) |
|--------|--------|------------------------------------------------------|

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| Year     |   | Initial Value |   |   | Accumulated Ammortization |   |
|----------|--------|---------------|--------|--------|---------------------------|--------|
|     |   | $             | 35,610 |   |                      |   |   |
| 2006     |   |          |   |   |                      | $      | 3,957 |   |
| 2007     |   |          |   |   |                      |   | 11,872 |   |
| 2008     |   |          |   |   |                      |   | 11,872 |   |
| 2009     |   |          |   |   |                      |   | 7,911 |   |
| 12/31/08 |   | $             | 35,610 |   |                      | $      | 35,612 | * |

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|                                                                                                                                            |   | As of December 31, 2008 |     |
|-------------------------------------------------------------------------------------------------------------------------------------------------|--------|-------------------------|----------|
|                                                                                                                                            |   | As Previously Stated    |     |   | Adjustments |   |   | As Restated |   |
|                                                                                                                                            |   |                    |     |   |   |   |   |   |   |
| ASSETS                                                                                                                                          |   |                    |     |   |   |   |   |   |   |
| Current assets                                                                                                                                  |   |                    |     |   |   |   |   |   |   |
| Cash                                                                                                                                            |   | $                       | 22,974   |   |   |   |   |   | $ | 22,974 |   |
| Other current assets                                                                                                                            |   |                    | 1,042    |   |   |   | (1,000 | ) |   |   | 42 |   |
| Total current assets                                                                                                                            |   |                    | 24,016   |   |   |   |   |   |   |   | 23,016 |   |
|                                                                                                                                            |   |                    |     |   |   |   |   |   |   |   |   |   |
| Website (net of amortization of $27,699)                                                                                                        |   |                    | 7,911    |   |   |   |   |   |   |   | 7,911 |   |
| Total assets                                                                                                                                    |   | $                       | 31,927   |   |   |   | (1,000 | ) |   | $ | 30,927 |   |
|                                                                                                                                            |   |                    |     |   |   |   |   |   |   |   |   |   |
| LIABILITIES                                                                                                                                     |   |                    |     |   |   |   |   |   |   |   |   |   |
| Current liabilities                                                                                                                             |   |                    |     |   |   |   |   |   |   |   |   |   |
| Accounts payable                                                                                                                                |   | $                       | 14,086   |   |   |   | 3,050 |   |   | $ | 17,136 |   |
| Accrued liabilities                                                                                                                             |   |                    | 695      |   |   |   | 1,718 |   |   |   | 2,413 |   |
|                                                                                                                                            |   |                    |     |   |   |   |   |   |   |   |   |   |
|    Total current liabilities                                                                                                     |   |                    | 14,781   |   |   |   | 4,768 |   |   |   | 19,549 |   |
|                                                                                                                                            |   |                    |     |   |   |   |   |   |   |   |   |   |
| STOCKHOLDERS’ EQUITY (DEFICIT)                                                                                                            |   |                    |     |   |   |   |   |   |   |   |   |   |
|                                                                                                                                            |   |                    |     |   |   |   |   |   |   |   |   |   |
| Preferred Stock: ($0.001 par value, 10,000,000 shares authorized; no shares issued and outstanding)                                             |   |                    | -        |   |   |   |   |   |   |   | - |   |
| Common Stock: ($0.001 par value, 90,000,000 shares authorized; 2,776,996 and 1,592,452 shares issued and outstanding ,  respectively) |   |                    | 2,777    |   |   |   |   |   |   |   | 2,777 |   |
|                                                                                                                                            |   |                    |     |   |   |   |   |   |   |   |   |   |
| Additional paid in capital                                                                                                                      |   |                    | 187,853  |   |   |   |   |   |   |   | 187,853 |   |
| Accumulated deficit                                                                                                                             |   |                    | (173,484 | ) |   |   | (5,768 | ) |   |   | (179,252 | ) |
|                                                                                                                                            |   |                    |     |   |   |   |   |   |   |   |   |   |
|    Total stockholders’ equity (deficit)                                                                                    |   |                    | 17,146   |   |   |   | (5,768 | ) |   |   | 11,378 |   |
|                                                                                                                                            |   |                    |     |   |   |   |   |   |   |   |   |   |
|    Total liabilities and stockholders’ equity (deficit)                                                                    |   |                    | 31,927   |   |   |   | (1,000 | ) |   |   | 30,927 |   |

----

|                                                         |   | As of December 31, 2008 |      |
|--------------------------------------------------------------|--------|-------------------------|-----------|
|                                                         |   | As Previously Stated    |      |   | Adjustments |   |   | As Restated |   |
|                                                         |   |                    |      |   |   |   |   |   |   |
| Revenues                                                     |   |                    |      |   |   |   |   |   |   |
|    Sales (net of returns)                     |   |                    | 143,344   |   |   |   |   |   |   | 143,344 |   |
| Costs of goods sold                                          |   |                    | 121,081   |   |   |   |   |   |   | 121,081 |   |
|                                                         |   |                    |      |   |   |   |   |   |   |   |   |
| Gross profit                                                 |   |                    | 22,263    |   |   |   |   |   |   | 22,263 |   |
|                                                         |   |                    |      |   |   |   |   |   |   |   |   |
| Expenses                                                     |   |                    |      |   |   |   |   |   |   |   |   |
|                                                         |   |                    |      |   |   |   |   |   |   |   |   |
| Amortization expense                                         |   |                    | 11,872    |   |   |   |   |   |   | 11,872 |   |
| Credit card discounts                                        |   |                    | 6,412     |   |   |   |   |   |   | 6,412 |   |
| Payroll expenses                                             |   |                    | 6,695     |   |   |   |   |   |   | 6,695 |   |
| Other general & administrative                           |   |                    | 53,362    |   |   |   |   |   |   | 53,362 |   |
| Legal and professional fees                                  |   |                    | 49,621    |   |   |   | (1,675 | ) |   |   | 47,946 |   |
|                                                         |   |                    | 127,962   |   |   |   | (1,675 | ) |   |   | 126,287 |   |
|                                                         |   |                    |      |   |   |   |   |   |   |   |   |   |
| Loss from operations                                         |   |                    | (105,699  | ) |   |   | 1,675 |   |   |   | (104,024 | ) |
| Interest income                                              |   |                    | 52        |   |   |   |   |   |   |   | 52 |   |
| Interest expense                                             |   |                    | (996      | ) |   |   |   |   |   |   | (996 | ) |
| Penalties and settlements                                    |   |                    | (424      | ) |   |   |   |   |   |   | (424 | ) |
|                                                         |   |                    | (107,067  | ) |   |   | 1,675 |   |   |   | (105,392 | ) |
|                                                         |   |                    |      |   |   |   |   |   |   |   |   |   |
| Provision for state taxes                                    |   |                    | 0         |   |   |   | (859 | ) |   |   | (859 | ) |
|                                                         |   |                    |      |   |   |   |   |   |   |   |   |   |
| Net loss                                                     |   |                    | (107,067  | ) |   |   | 816 |   |   |   | (106,251 | ) |
|                                                         |   |                    |      |   |   |   |   |   |   |   |   |   |
|                                                         |   |                    |      |   |   |   |   |   |   |   |   |   |
| Net loss per common share                                    |   |                    | (.04      | ) |   |   |   |   |   |   | (.04 | ) |
|                                                         |   |                    |      |   |   |   |   |   |   |   |   |   |
| Weighted average number of common shares used in calculation |   |                    | 2,776,996 |   |   |   |   |   |   |   | 2,032,235 |   |

----

|                                 |   |         |      |   |    |   |   | Additional  |   |   |                |   |   | Total            |     |
|--------------------------------------|--------|--------------|-----------|--------|---------|--------|--------|-------------|--------|--------|---------------------|--------|--------|------------------|----------|
|                                 |   | Common Stock |      |   | Paid-in |   |   | Accumulated |   |   | Stockholders’ |   |
|                                 |   | Shares       |      |   | Amount  |   |   | Capital     |   |   | Deficit             |   |   | Equity (Deficit) |     |
|                                 |   |         |      |   |    |   |   |        |   |   |                |   |   |             |     |
| December 31, 2006                    |   |         | 1,100,000 |   |    | $      | 1,100  |        |   | $      | 9,900               |   |   | $                | (5,358   | ) |   | $ | 5,642 |   |
|                                 |   |         |      |   |    |   |   |        |   |   |                |   |   |             |     |   |   |   |   |   |
| Net loss for year, originally stated |   |         |      |   |    |   |   |        |   |   |                |   |   |             | (61,059  | ) |   |   | (61,059 | ) |
|                                 |   |         |      |   |    |   |   |        |   |   |                |   |   |             |     |   |   |   |   |   |
| Restated adjustment                  |   |         |      |   |    |   |   |        |   |   |                |   |   |             | (6,584   | ) |   |   | (6,584 | ) |
|                                 |   |         |      |   |    |   |   |        |   |   |                |   |   |             |     |   |   |   |   |   |
| Conversion of debt to equity         |   |         | 492,452   |   |    |   | 492    |        |   |   | 48,753              |   |   |             | -        |   |   |   | 49,245 |   |
|                                 |   |         |      |   |    |   |   |        |   |   |                |   |   |             |     |   |   |   |   |   |
| December 31, 2007                    |   |         | 1,592,452 |   |    |   | 1,592  |        |   | $      | 58,653              |   |   | $                | (73,001  | ) |   | $ | (12,756 | ) |
|                                 |   |         |      |   |    |   |   |        |   |   |                |   |   |             |     |   |   |   |   |   |
| Stock issued for cash                |   |         | 1,054,544 |   |    |   | 1,055  |        |   |   | 125,430             |   |   |             |     |   |   |   | 126,485 |   |
|                                 |   |         |      |   |    |   |   |        |   |   |                |   |   |             |     |   |   |   |   |   |
| Stock issued for consulting services |   |         | 130,000   |   |    |   | 130    |        |   |   | 3,770               |   |   |             |     |   |   |   | 3,900 |   |
|                                 |   |         |      |   |    |   |   |        |   |   |                |   |   |             |     |   |   |   |   |   |
| Net loss for year, originally stated |   |         | -         |   |    |   | -      |        |   |   | -                   |   |   |             | (107,067 | ) |   |   | (107,067 | ) |
|                                 |   |         |      |   |    |   |   |        |   |   |                |   |   |             |     |   |   |   |   |   |
| Restated adjustment                  |   |         |      |   |    |   |   |        |   |   |                |   |   |             | 816      |   |   |   | 816 |   |
|                                 |   |         |      |   |    |   |   |        |   |   |                |   |   |             |     |   |   |   |   |   |
| Balance, December 31, 2008           |   |         | 2,032,235 |   |    | $      | 2,777  |        |   |   | 187,853             |   |   |             | (179,252 | ) |   |   | 11,378 |   |

----

|                                                              |   | As of December 31, 2008 |     |
|-------------------------------------------------------------------|--------|-------------------------|----------|
|                                                              |   | As Previously Stated    |     |   | Adjustments |   |   | As Restated |   |
|                                                              |   |                    |     |   |   |   |   |   |   |
| Operating Activities                                              |   |                    |     |   |   |   |   |   |   |
| Net loss                                                          |   | $                       | (107,067 | ) |   |   | 816 |   |   | $ | (106,251 | ) |
| Prior period loss adjustment restated                             |   |                    |     |   |   |   | (6,584 | ) |   |   | (6,584 | ) |
| Adjustment for items not involving cash:                          |   |                    |     |   |   |   |   |   |   |   |   |   |
|   Amortization expense                                  |   |                    | 11,872   |   |   |   |   |   |   |   | 11,872 |   |
|   Shares for services                                   |   |                    | 3,900    |   |   |   |   |   |   |   | 3,900 |   |
|   Accrued interest                                      |   |                    |     |   |   |   |   |   |   |   |   |   |
| Change in non-cash working capital items:                         |   |                    | (91,295  | ) |   |   | (5,768 | ) |   |   | (97,063 | ) |
|                                                              |   |                    |     |   |   |   |   |   |   |   |   |   |
|   (Increase) decrease in other current assets           |   |                    | 15       |   |   |   | 1,000 |   |   |   | 1,015 |   |
|   Increase (decrease) in accounts payable               |   |                    | (11,539  | ) |   |   | 3,050 |   |   |   | (8,489 | ) |
|   Increase (decrease) in accrued liabilities            |   |                    | (1,241   | ) |   |   | 1,718 |   |   |   | 477 |   |
| Cash provided by (used in) operating activities                   |   |                    | (104,060 | ) |   |   | - |   |   |   | (104,060 | ) |
|                                                              |   |                    |     |   |   |   |   |   |   |   |   |   |
| Financing Activities                                              |   |                    |     |   |   |   |   |   |   |   |   |   |
|    Proceeds from loan payable – stockholders |   |                    |     |   |   |   | 21,000 |   |   |   | 21,000 |   |
|    Proceeds from sale of common stock              |   |                    | 126,485  |   |   |   |   |   |   |   | 126,485 |   |
|    Payment of loan payable - stockholders          |   |                    |     |   |   |   | (21,000 | ) |   |   | (21,000 | ) |
| Cash provided by  financing activities                  |   |                    | 126,485  |   |   |   |   |   |   |   | 126,485 |   |
|                                                              |   |                    |     |   |   |   |   |   |   |   |   |   |
| Increase (decrease) in cash position                              |   |                    | 22,425   |   |   |   |   |   |   |   | 22,425 |   |
|                                                              |   |                    |     |   |   |   |   |   |   |   |   |   |
| Cash position at beginning of period                              |   |                    | 549      |   |   |   |   |   |   |   | 549 |   |
|                                                              |   |                    |     |   |   |   |   |   |   |   |   |   |
| Cash position at end of period                                    |   | $                       | 22,974   |   |   |   |   |   |   | $ | 22,974 |   |
|                                                              |   |                    |     |   |   |   |   |   |   |   |   |   |
| Supplemental Information:                                         |   |                    |     |   |   |   |   |   |   |   |   |   |
| Stock issued for conversion of debt                               |   |                    |     |   |   |   |   |   |   |   |   |   |
| Stock for Services                                                |   | $                       | 3,900    |   |   |   |   |   |   | $ | 3,900 |   |

----