U.S. SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549

                                   FORM 10-KSB

(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, 2000.


[ ]  Transition  report under Section 13 or 15(d) of the  Securities  Exchange
     Act of 1934

       For the transition period from ------------ to ------------.

           Commission file number:  000-29553


                                 SAFE IDEA, INC.
                     --------------------------------------
        (Exact name of small business issuer as specified in its charter)



      Nevada                                             Applied For
(State or other jurisdiction of             (I.R.S. Employer Identification No.)
 incorporation or organization)

                          SUITE 700, 1755 ROBSON STREET
                           VANCOUVER, BRITISH COLUMBIA
                                 CANADA, V6G 3B7
                   ------------------------------------------
               (Address of principal executive office) (Zip Code)

                                 (604) 908-0337
                             ----------------------
                           (Issuer's telephone number)


Securities registered pursuant to Section 12(b) of the Act:   None

Securities registered pursuant to Section 12(g) of the Act: Common Stock, $.0001
par value.

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 report(s), and (2) has been subject to such
filing requirements for the past 90 days. Yes X No ___.



<PAGE>




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

At December 31, 2000,  the aggregate  market value of all shares of voting stock
held by non-affiliates was $0.00. In determining this figure, the Registrant has
assumed  that  all  directors  and  executive  officers  are  affiliates.   Such
assumption shall not be deemed  conclusive for any other purpose.  The number of
shares  outstanding  of each  class  of the  Registrant's  common  stock,  as of
December 31,  2000,  was as follows:  Common  Stock $.0001 par value,  6,000,000
shares.

Total revenues for fiscal year ended December 31, 2000: $0

At December  31,  2000,  the number of shares of common  stock  outstanding  was
6,000,000.

Transitional Small Business Disclosure Format (check one): Yes   ; No X
                                                              ---    --



<PAGE>





                                     PART I

ITEM 1.  DESCRIPTION OF BUSINESS

     The  Company has not engaged in any  operations  other than  organizational
matters. Safe Idea Inc. a Nevada corporation (the "Company") was incorporated as
Shell, Inc on March 20, 1996, and was formed  specifically to be a "clean public
shell" and for the purpose of either  merging  with or  acquiring  an  operating
company with operating history and assets.

     On October 5, 2000, the Company acquired Safe Idea  Repository,  Inc. Under
the terms of the Plan of Merger,  all of the issued  and  outstanding  shares of
Repository  shall be exchanged into 3,000,000 shares of Company common stock. An
amount of  3,000,000  previously  issued  shares of  Company  were  handed  into
treasury for  cancellation  resulting in total shares  outstanding  of 6,000,000
after the merger. The Company's name was then changed to Safe Idea, Inc.

     On November 6, 2000, the Company  entered into an agreement with Obligation
Futures,  Inc. ("OBFU") whereby the company purchased 100% of OBFU's outstanding
common  stock for a payment of  $200,000 in cash to be  delivered  to the former
holders  of the  common  stock  of OBFU  on a  pro-rata  basis  of  prior  stock
ownership.  All of OBFU's  outstanding common stock was returned to treasury for
cancellation and Safe Idea, Inc. became the sole surviving company.

     The  Company  is in the  business  of  providing  an online  repository  of
information,  an interactive  forum,  and a comprehensive  directory of services
catering to  entrepreneurs.  Safe Idea,  Inc.  will create and online  community
where  entrepreneurs can publish their business plans and share their ideas in a
collaborative  environment.  SAFE will  generate  revenues by charging fees on a
transaction-by-transaction basis for its information and services through online
micro-payment systems.

SAFE Forum

     The SAFE Forum allows  entrepreneurs  to  collaborate,  meet with potential
business partners,  perfect business ideas, network, and discuss various topics.
The Company will facilitate  these  activities by providing  entrepreneurs  with
online message boards and real-time chat.

SAFE Hot Directory

     Hot Directory is a paid listing of companies that offer  services  required
by  entrepreneurs.  Hot  Directory is a hub of  information  that can be used to
locate resources and services needed by business owners. Hot Directory will have
a wide variety of  professional  categories  including,  but not limited to: web
development,   graphic  design,  legal,  and  accounting,   among  others.  This
centralized  repository of contact information serves as an online resource that
entrepreneurs can access from any terminal through a simple web interface.

SAFE Business Plan Vault

     SAFE  Business  Plan  Vault  offers  entrepreneurs  a means  of  generating
interest  in their  business  ideas.  Entrepreneurs  can improve  their  current
business ideas and develop new ideas by

                                        1

<PAGE>



viewing business plans that have been submitted by their peers. The Company will
store the business plans in its searchable  database and will collect fees based
on a pay-per-view basis.

SAFE Business Plan Toolkit

     As part of its value-added service, the Company will provide  entrepreneurs
with  business  plan writing  tools such as  templates,  guidelines,  tips,  and
tutorials.  This service will be particularly  useful for new  entrepreneurs  or
those who are looking to improve their business plan.

Listing Fees from Companies

     The Company will list, for a fee,  companies that wish to appear on its Hot
Directory.  Companies  will benefit from listing on the Hot  Directory as SAFE's
community  consists of  entrepreneurs  that require the services of these listed
companies. Entrepreneurs can search the Hot Directory by service category and by
region.

Advertising Fees from the Sale of Web Site Space

     The Company will generate revenue through the sale of advertising  space on
its web site. Companies and individuals can proactively advertise their products
and services through banner advertisements.

Subscription Fees from Members

     The  Company  offers  several  types of  monthly  and  annual  subscription
packages that entitle  members to varying levels of information  and services to
suit individual lifestyles and usage.

Safe Idea Web Sites

     The  Company's  web site is located at  www.safeidea.com.  In addition  the
Company     also    owns     hotstocknetwork.com,     hotstoxnetwork.com     and
hotstocksnetwork.com.

Competition

     The market for online service providers is extremely competitive and highly
fragmented. The Company competes in the overall e-commerce market, as well as in
those market segments that  correspond to the individual  products and services.
The Company expects competition to persist, increase and intensify in the future
as markets for the products and services  continue to develop and as  additional
companies  enter each of our  markets.  The Company is aware of numerous  online
services  providers  that are focusing  significant  resources on developing and
marketing  products and services that will compete with the  Company's  products
and services.

     Many of the Company's current and potential competitors in each of
the markets have longer operating histories and significantly greater financial,
technical and marketing resources and name recognition than we have. The Company
faces competition from companies that have been offering similar services on the
Internet longer than we have.

Employees

     The Company currently has 4 full-time employees.

                                        2

<PAGE>






ITEM 2.  DESCRIPTION OF PROPERTY

     SAFE's executive office and principal place of business is located at Suite
711, 1755 Robson Street,  Vancouver,  B.C., V6G 3B7, Canada.  The Company leases
this property from an  unaffiliated  person.  Under the terms of the lease,  the
Company occupies an office space of 1000 square feet for $800.00 per month.

ITEM 3.  LEGAL PROCEEDINGS

     No material  legal  proceedings  to which the Company (or its  director and
officer in his capacity as such) is party or to which property of the Company is
subject is pending and no such material proceeding is known by management of the
Company to be contemplated.

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

     None.


                                     PART II

ITEM 5.  MARKET FOR COMMON EQUITY AND RELATED STOCKHOLDER
MATTERS

     There has been no public  trading  market for the  Company's  common stock.
Holders  of common  stock are  entitled  to  receive  such  dividends  as may be
declared by the Company's  Board of Directors.  No dividends on the common stock
have been paid by the Company,  nor does the Company  anticipate  that dividends
will be paid in the foreseeable future.

ITEM 6.  MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION
              AND RESULTS OF OPERATIONS OR PLAN OF OPERATION

     The following  discussion  should be read in conjunction with the Financial
Statements and notes thereto.

OPERATIONS

     The Company is in business to  establish a dominant  online  repository  of
information services. The Company plans to generate revenues by charging fees on
a  transaction-by-transaction  basis for its  information  and services  through
online  micro-payment  systems. A matrix of several pre-paid membership packages
and  associated  services will be established to offer clients a wide variety of
packages to fit individual  uses and lifestyles.  In addition,  the Company will
earn revenue by listing  companies and  individuals  in its directory and by the
sale of advertising space on its web site.

     On March 12, 2001, the Company entered into formal negotiations to purchase
American  Cybersytems,  Inc,  a Florida  based  and  incorporated  company  that
specializes in the development,

                                        3

<PAGE>



manufacture,  placement and marketing of Pubic Internet  Multimedia  Kiosks. The
Company expects to announce a formal agreement in April 2001.

     The  Company  will not have  sufficient  funds  (unless it is able to raise
funds  in  a  private  placement)  to  undertake  any  significant  development,
marketing and manufacturing of the products acquired. Accordingly, following the
acquisition,  the Company  will, in all  likelihood,  be required to either seek
debt or equity  financing or obtain funding from third parties,  in exchange for
which the  Company  may be  required  to give up a  substantial  portion  of its
interest in the acquired product. There is no assurance that the Company will be
able  either to  obtain  additional  financing  or  interest  third  parties  in
providing  funding for the further  development,  marketing and manufacturing of
any products acquired.

LIQUIDITY AND CAPITAL RESOURCES

     The Company  remains in the  development  stage and, since  inception,  has
experienced  no  significant   change  in  liquidity  or  capital  resources  or
stockholder's  equity.  The  Company's  balance  sheet as of December  31, 2000,
reflects a current asset value of $1,052, and a total asset value of $5,635.

     The Company  will carry out its plan of business as  discussed  above.  The
Company cannot  predict to what extent its liquidity and capital  resources will
be diminished prior to the consummation of a business combination or whether its
capital  will be  further  depleted  by the  operating  losses  (if  any) of the
business entity which the Company may eventually acquire.

RESULTS OF OPERATIONS

     During the period  from March 26,  1996  through  December  31,  2000,  the
Company  has  engaged in no  significant  operations  other than  organizational
activities  and  preparation  for  registration  of  its  securities  under  the
Securities Exchange Act of 1934. No revenues were received by the Company during
this period.

     For the current fiscal year, the Company anticipates  incurring a loss as a
result of organizational  expenses,  expenses associated with registration under
the Securities  Exchange Act of 1934, and expenses  associated with locating and
evaluating acquisition candidates. The Company anticipates that until a business
combination  is completed with an  acquisition  candidate,  it will not generate
revenues other than interest income, and may continue to operate at a loss after
completing  a  business  combination,  depending  upon  the  performance  of the
acquired business.

FEDERAL INCOME TAX ASPECTS OF INVESTMENT IN THE COMPANY

     The  discussion  contained  herein has been  prepared by the Company and is
based on existing law as contained in the Code,  amended United States  Treasury
Regulations ("Treasury Regulations"), administrative rulings and court decisions
as of the date of this  Annual  Report.  No  assurance  can be given that future
legislative  enactments,  administrative  rulings  or court  decisions  will not
modify the legal basis for  statements  contained in this  discussion.  Any such
development may be applied retroactively to transactions  completed prior to the
date thereof,  and could contain  provisions  having an adverse  affect upon the
Company and the holders of the Common Stock. In addition,  several of the issues
dealt with in this summary are the subjects of proposed and  temporary  Treasury
Regulations.  No assurance can be given that these  regulations  will be finally
adopted in their present form.

                                        4

<PAGE>






FORWARD LOOKING STATEMENT

     This  Management's  Discussion  and  Analysis of  Financial  Condition  and
Results of  Operations  includes  a number of  forward-looking  statements  that
reflect  Management's  current views with respect to future events and financial
performance. Those statements include statements regarding the intent, belief or
current  expectations  of the Company and members of its management team as well
as the assumptions on which such statements are based. Prospective investors are
cautioned that any such forward-looking  statements are not guarantees of future
performance  and involve  risk and  uncertainties,  and that actual  results may
differ materially from those  contemplated by such  forward-looking  statements.
Readers are urged to carefully review and consider the various  disclosures made
by the Company in this report and in the Company's  other reports filed with the
Securities  and  Exchange  Commission.  Important  factors  currently  known  to
Management  could  cause  actual  results  to differ  materially  from  those in
forward-looking  statements.  The Company  undertakes no obligation to update or
revise forward-looking statements to reflect changed assumptions, the occurrence
of unanticipated  events or changes in the future  operating  results over time.
The Company believes that its assumptions are based upon reasonable data derived
from and known about its business and operations and the business and operations
of the Company.  No assurances are made that actual results of operations or the
results of the Company's future  activities will not differ  materially from its
assumptions.

ITEM 7.  FINANCIAL STATEMENTS

     The financial  statements  are included  beginning at F-1. See Index to the
Financial Statements.

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

     None.





                                    PART III

ITEM 9.  DIRECTORS, EXECUTIVE OFFICERS, PROMOTERS AND CONTROL
PERSONS

Directors and Executive Officers.

     The members of the Board of Directors  of the Company  serve until the next
annual meeting of stockholders, or until their successors have been elected. The
officers  serve at the pleasure of the Board of Directors.  The following  table
sets forth the name, age, and position of each executive officer and director of
the Company:


                                        5

<PAGE>




Name                                   Age           Position
----                                   ---           --------
William Scott Marshall                 41            President & Board Chairman
Mark Taylor                            40            Secretary & Director
M. Gregg Marshall                      35            Director


     WILLIAM SCOTT MARSHALL.  Mr. Marshall has served as the President and Board
Chairman  of Safw Idea,  Inc.  since  October,  2000.  Before  that he served as
President and Chairman of Safe Idea Repository,  Inc. the subsidiary  company of
Safe Idea,  Inc. and it's only asset.  Working for the past 10 years through his
former  Company,  Asset  Information  Management,  Inc.,  a  private  consulting
company, Mr. Marshall has participated in the formation and business of over 100
companies many of which proceeded to the public markets and thus has an intimate
knowledge of the proposed business of the Company.

     MARK TAYLOR. Mr. Taylor joined the Company in late October after serving on
the Board of Safe Idea Repository,  Inc. since its' inception. Mr. Taylor brings
over 20 years of business, software development, and financial experience to the
web  development  arena.  Mr.  Taylor has spent the last two years  engaged as a
consultant for several dot com companies to help them focus,  re- engineer,  and
build their business to profitability. During that time he was also engaged as a
forensic auditor, and a senior tax preparer. From 1994 to 1999 Mr. Taylor served
as Chief  Information  Officer  and Chief  Financial  Officer  for Leigh  Morgan
Fashions  Inc.,  an apparel  manufacturer  and  retailer.  From 1989 to 1994 Mr.
Taylor  served as  President  of Resolve  Automation  Systems  Inc.,  a software
development  company.  From 1984 to 1989 Mr.  Taylor was  employed  at  Modatech
Systems,  Inc., a software development company,  where he held several positions
including Vice President of Software  development.  From 1983 to 1984 Mr. Taylor
served as Manager of Software  Development at Blossom  Software Inc., a software
development company.

     M.  GREGG  MARSHALL.  Mr.  Marshall  worked  for the last nine years in the
hospitality  industry  before  joining  the  Company in  October,  2000.  He was
employed at the Pan Pacific  Hotel in downtown  Vancouver,  B.C. for most of his
former career and earned a reputation for integrity and business acumen that the
Company  believes will bring unique  perspectives  and impact  positively on the
business strategies of the Company.

Compliance with Section 16(a) of the Securities Exchange Act of 1934

     Section  16(a)  of the  Exchange  Act,  requires  the  Company's  officers,
directors and persons who  beneficially  own more than ten percent of the Common
Stock to file reports of securities ownership and changes in such ownership with
the Securities and Exchange Commission. Officers, directors and greater than ten
percent  beneficial  owners  also  are  required  by  rules  promulgated  by the
Securities  and  Exchange  Commission  to furnish the Company with copies of all
Section 16(a) forms they file.

ITEM 10.  EXECUTIVE COMPENSATION

     The Company has not paid,  nor does it owe, any  compensation  to executive
officers for the year ended December 31, 2000. The Company's  by-laws  authorize
the Board of Directors to fix the compensation of directors,  to establish a set
salary for each director and to reimburse the director's

                                        6

<PAGE>





expenses for attending each meeting of the Board of Directors. As of the date of
this Form 20-K, no salaries or other  compensation  have been paid to any of the
Board of Directors, individually or as a group.

ITEM 11.  SECURITY OWNERSHIP OF BENEFICIAL OWNERS AND MANAGEMENT

Principal Shareholders

     The table below sets forth  information  as to each person owning of record
or who  was  known  by the  Company  to own  beneficially  more  than  5% of the
6,000,000 shares of issued and outstanding  Common Stock,  including  options to
acquire stock of the Company as of December 31, 2000 and  information  as to the
ownership of the Company's Stock by each of its directors and executive officers
and by the  directors  and  executive  officers as a group.  Except as otherwise
indicated,  all shares are owned  directly,  and the persons  named in the table
have  sole  voting  and  investment  power  with  respect  to  shares  shown  as
beneficially owned by them.



                                                        # of
Name and Address                      Nature of         Shares
of Beneficial Owners                  Ownership         Owned          Percent
Directors


Directors and Executive Officers


William Scott Marshall                 Common          3,000,000        50.00

All Executive Officers and
Directors as a Group (1
person)                                Direct          3,000,000        50.00%
                                       Options         None             None %
                                       Total           3,000,000        50.00 %

ITEM 12.  CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS

     The Company  purchased the Domain names and websites from a Company related
to Safe Idea, Inc. by way of a shareholder and director in common.

     The Company has borrowed money from a Company related to Safe Idea, Inc. by
way of a  shareholder  and  director in order to pay general and  administrative
expenses.  Amounts due to the related parties are non-interst bearing, unsecured
and have no fixed terms of repayment.  As of December 31, 2000, the Company owes
$4,036 relating to these advances


                                        7

<PAGE>


ITEM 13.  EXHIBITS AND REPORTS ON FORM 8-K


           (a)       EXHIBITS


           The following  documents are filed  herewith or have been included as
           exhibits to previous filings with the Commission and are incorporated
           herein by this reference:


           Exhibit No.         Exhibit


           *3                  Articles of Incorporation


           *3.1                Amended Articles of Incorporation


           *3.2                Bylaws



(b)  Reports on Form 8-K. A Form 8-K was filed on November 14, 2000

*    Incorporated   herein  by  reference   from   Registrant's   Form  10SB12G,
     Registration Statement, dated February 16, 2000.


                                   SIGNATURES

     In accordance  with Section 13 or 15(d) of the  Securities  Exchange Act of
1934,  the  registrant  caused  this  report to be  signed on its  behalf by the
undersigned, thereunto duly authorized.

SAFE IDEA, INC

By:   /s/ William Scott Marshall
      William Scott Marshall
      President and Board Chairman


Date: April 11, 2001

                                        8

<PAGE>
                                 SAFE IDEA, INC.
                       (Formerly Obligation Futures, Inc.)
                             (Formerly Shell, Inc.)
                          (A Development Stage Company)

                                       -:-

                          INDEPENDENT AUDITOR'S REPORT

                           DECEMBER 31, 2000 AND 1999






<PAGE>






                                    CONTENTS


                                                                           Page

Independent Auditor's Report...............................................F - 1

Balance Sheets
  December 31, 2000 and 1999...............................................F - 2

Statements of Operations for the
  Years Ended December 31, 2000 and 1999...................................F - 3

Statement of Stockholders' Equity
 Since March 20, 1996 (inception) to December 31, 2000.....................F - 4

Statements of Cash Flows for the
  Years Ended December 31, 2000 and 1999...................................F - 5

Notes to Financial Statements..............................................F - 6



<PAGE>









                          INDEPENDENT AUDITOR'S REPORT


Safe Idea, Inc.
(Formerly Obligation Futures, Inc.)
(Formerly Shell, Inc.)
(A Development Stage Company)


     We  have  audited  the  accompanying  balance  sheets  of Safe  Idea,  Inc.
(Formerly Obligation Futures,  Inc.) (Formerly Shell, Inc.) (a development stage
company)  as of  December  31,  2000 and 1999,  and the  related  statements  of
operations,  and cash flows for the two years  ended  December  31, 2000 and the
statement of  stockholders'  equity from March 20, 1996  (inception) to December
31, 2000.  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  generally  accepted  auditing
standards.  Those standards require that we plan and perform the audit 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 Safe Idea, Inc. (Formerly
Obligation  Futures,  Inc.) (Formerly Shell, Inc.) (a development stage company)
as of December 31, 2000 and 1999, and the results of its operations and its cash
flows for the two years ended  December 31, 2000 in  conformity  with  generally
accepted accounting principles.

                                               Respectfully submitted



                                              /s/ ROBISON, HILL & CO.
                                              Certified Public Accountants

Salt Lake City, Utah
April 2, 2001

                                      F - 1

<PAGE>



                                 SAFE IDEA, INC.
                                 ---------------
                       (Formerly Obligation Futures, Inc.)
                             (Formerly Shell, Inc.)
                          (A Development Stage Company)
                                 BALANCE SHEETS


                                                               December 31,
                                                           --------------------
                                                             2000        1999
                                                           ---------    -------
ASSETS
Current Assets
    Cash ...............................................   $      52    $  --
    Prepaid Expenses ...................................       1,000       --
                                                           ---------    -------
         Total Current Assets ..........................       1,052       --
                                                           ---------    -------

Fixed Assets:
    Domain Name and Websites ...........................       5,000       --
    Less Accumulated Amortization ......................        (417)      --
                                                           ---------    -------
         Net Fixed Assets ..............................       4,583       --
                                                           ---------    -------

         Total Assets ..................................   $   5,635    $  --
                                                           =========    =======

LIABILITIES AND STOCKHOLDERS' EQUITY
Liabilities:
     Accounts Payable ..................................   $  19,590    $  --
     Shareholder Advances ..............................       4,036       --
                                                           ---------    -------

         Total Liabilities .............................      23,626       --
                                                           ---------    -------

Stockholders' Equity:
  Common Stock, Par value $.0001,
    Authorized 50,000,000 shares, Issued
    6,000,000 shares and 3,000,000 at
    December 31, 2000 and 1999 .........................         600        300
  Paid-In Capital ......................................     215,077      2,250
 Cumulative Translation Adjustment .....................         187       --
  Deficit Accumulated During the
    Development Stage ..................................    (233,855)    (2,550)
                                                           ---------    -------

        Total Stockholders' Equity .....................     (17,991)      --
                                                           ---------    -------

        Total Liabilities and Stockholders' Equity .....   $   5,635    $  --
                                                           =========    =======


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


                                      F - 2

<PAGE>



                                 SAFE IDEA, INC.
                                 ---------------
                       (Formerly Obligation Futures, Inc.)
                             (Formerly Shell, Inc.)
                          (A Development Stage Company)
                             STATEMENT OF OPERATIONS





                                                                   Cumulative
                                                                   since
                                                                   March 26,
                                                                   1996
                                              For the year ended   inception of
                                               December 31,        development
                                             -------------------
                                                2000       1999          stage
                                             ---------      ----      ---------
Revenues: ..............................     $    --        $--       $    --

Expenses:
     General & Administrative ..........        25,383        50         27,933
                                             ---------      ----      ---------

Operating Income (Loss) ................       (25,383)      (50)       (27,933)
                                             ---------      ----      ---------

Other Income (Expense)
     Goodwill Writeoff .................      (205,922)      --        (205,922)
                                             ---------      ----      ---------

Loss before Taxes ......................      (231,305)      (50)      (233,855)
Income Taxes ...........................          --         --            --
                                             ---------      ----      ---------

Net Loss ...............................     $(231,305)     $(50)     $(233,855)
                                             =========      ====      =========

Basic & Diluted loss per share               $   (0.04)     $--
                                             =========      ====











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

                                      F - 3

<PAGE>



                                 SAFE IDEA, INC.
                                 ---------------
                       (Formerly Obligation Futures, Inc.)
                             (Formerly Shell, Inc.)
                          (A Development Stage Company)
                        STATEMENT OF STOCKHOLDERS' EQUITY
                        ---------------------------------
              SINCE MARCH 20, 1996 (INCEPTION) TO DECEMBER 31, 2000
              -----------------------------------------------------
<TABLE>
<CAPTION>



                                                                             Deficit
                                                                             Accumulated
                                                                             Since
                                                                 Cumulative  inception of
                                           Common Stock  Paid-In Translation Development
                                        Shares Par Value Capital Adjustment  Stage
                                        ---------  ------   -------  ----  ------
March 20, 1996 (inception)
<S>                                     <C>        <C>      <C>     <C>    <C>
Issuance of Stock for Cash ...........     25,000  $2,500   $  --   $--      $--

Net Loss .............................       --      --        --    --    (2,500)
                                        ---------  ------   -------  ----  ------

Balance at December 31, 1996 .........     25,000   2,500      --    --    (2,500)

Retroactive adjustment for
100 to 1 Stock Split .................  2,475,000  (2,250)    2,250  --      --
November 1, 1998

Net Loss .............................       --      --        --    --      --
                                        ---------  ------   -------  ----  ------

Balance at December 31, 1998 .........  2,500,000     250     2,250  --    (2,500)

October 30, 1999 Issuance
of Stock for Services and A/P ........    500,000      50      --    --      --

Net Loss .............................       --      --        --    --       (50)
                                        ---------  ------   -------  ----  ------

Balance at December 31, 1999 .........  3,000,000     300     2,250  --    (2,550)

March 30, 2000, Issuance
of Stock for Services and A/P ........  3,000,000     300      --    --      --

October 5, 2000Acquisition
of Safe Idea Repository ..............  3,000,000     300     5,310  --      --

November 6, 2000 Acquisition
of Obligation Futures ................  1,000,000     100   200,212  --      --

</TABLE>


                                     F - 4
<PAGE>



                                 SAFE IDEA, INC.
                                 ---------------
                       (Formerly Obligation Futures, Inc.)
                             (Formerly Shell, Inc.)
                          (A Development Stage Company)
                        STATEMENT OF STOCKHOLDERS' EQUITY
                        ---------------------------------
              SINCE MARCH 20, 1996 (INCEPTION) TO DECEMBER 31, 2000
              -----------------------------------------------------

<TABLE>
<CAPTION>


                                                                             Deficit
                                                                             Accumulated
                                                                             Since
                                                                 Cumulative  inception of
                                          Common Stock   Paid-In Translation Development
                                        Shares Par Value Capital Adjustment  Stage
                                       ----------   ----   -----    ----  --------

Cancellation of Obligation
<S>                                    <C>          <C>    <C>      <C>   <C>
Futures Outstanding Stock ...........  (1,000,000)$ (100) $     100 $--   $   --

Cancellation of Safe Idea, Inc
Stock Previously Issued .............  (3,000,000)  (300)       300  --       --

Capital contributed by
Shareholder .........................        --     --        6,905  --       --

Net Loss ............................        --     --         --    187  (231,305)
                                       ----------   ----   -------- ----  --------

Balance at December 31, 2000            6,000,000   $600   $215,077 $187  $233,855)
                                       ==========   ====   ======== ====  ========

</TABLE>















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

                                      F - 5

<PAGE>




                                 SAFE IDEA, INC.
                                 ---------------
                       (Formerly Obligation Futures, Inc.)
                             (Formerly Shell, Inc.)
                          (A Development Stage Company)
                            STATEMENTS OF CASH FLOWS



                                                                    Cumulative
                                                                    Since
                                                                    March 20,
                                                                    1996
                                                For the years ended inception of
                                                     December 31,   Development
                                                   -----------------
                                                       2000     1999      Stage
                                                   --------   ------   --------
CASH FLOWS FROM OPERATING
ACTIVITIES:
Net Loss ........................................  $(231,305) $  (50) $(233,855)

Adjustments to reconcile net loss to net
cash used in operating activities:
   Amortizartion ................................       417     --          417
   Goodwill Write Off ...........................   205,922     --      205,922
   Translation Adjustment .......................       187     --          187
   Issuance of stock for expenses ...............       300       50        350

Change in operating assets and liabilities:
  Prepaid Expenses ..............................    (1,000)    --       (1,000)
  Accounts Payable ..............................    19,590     --       19,590
  Shareholder Advances ..........................     4,036     --        4,036
                                                   --------   ------   --------

Net Cash Used in Operating Activities ...........    (1,853)    --       (4,353)
                                                   --------   ------   --------

CASH FLOWS FROM INVESTING
ACTIVITIES:
Purchase of Assets ..............................    (5,000)  (5,000)
                                                   --------   ------   --------

 Net Cash Provided by Investing Activities ......    (5,000)    --       (5,000)
                                                   --------   ------   --------

CASH FLOWS FROM FINANCING
ACTIVITIES:
Capital contributed by shareholder ..............     6,905     --        9,405
                                                   --------   ------   --------

Net Cash Provided by Financing Activities .......     6,905     --        9,405
                                                   --------   ------   --------

                                     F - 6

<PAGE>


                                 SAFE IDEA, INC.
                                 ---------------
                       (Formerly Obligation Futures, Inc.)
                             (Formerly Shell, Inc.)
                          (A Development Stage Company)
                            STATEMENTS OF CASH FLOWS

<TABLE>
<CAPTION>


                                                                     Cumulative
                                                                     Since
                                                                     March 20,
                                                                     1996
                                                For the years ended  Inception of
                                                       December 31,  Development
                                                          ----------
                                                          2000  1999   Stage
                                                          ----  ----   -----
Net (Decrease) Increase in
<S>                                                       <C>  <C>     <C>
Cash and Cash Equivalents .............................   $ 52 $--     $  52

Cash and Cash Equivalents
  at Beginning of Period ..............................   --    --      --
                                                          ----  ----   -----

Cash and Cash Equivalents
  at End of Period ....................................   $52   $--    $52
                                                          ====  ===    =====

SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid during the year for:
  Interest ............................................   $--   $--    $--
  Franchise and income taxes ..........................   $--   $--    $--

SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTING AND FINANCING
ACTIVITIES: None
</TABLE>












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


                                      F - 7

<PAGE>



                                 SAFE IDEA, INC.
                                 ---------------
                       (Formerly Obligation Futures, Inc.)
                             (Formerly Shell, Inc.)
                          (A Development Stage Company)
                          NOTES TO FINANCIAL STATEMENTS
                 FOR THE YEARS ENDED DECEMBER 31, 2000 AND 1999


NOTE 1 - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

     This summary of accounting policies for Safe Idea, Inc.(Formerly Obligation
Futures,  Inc.) (Formerly  Shell,  Inc.) is presented to assist in understanding
the Company's financial statements. The accounting policies conform to generally
accepted  accounting  principles  and  have  been  consistently  applied  in the
preparation of the financial statements.


Organization and Basis of Presentation

     The Company was incorporated under the laws of the State of Nevada on March
20, 1996. The Company is in the development stage, and has not commenced planned
principal operations.

Nature of Business

     The Company has no products  or  services  as of  December  31,  2000.  The
Company was organized as a vehicle to seek merger or acquisition candidates. The
Company intends to acquire interests in various business opportunities, which in
the opinion of management will provide a profit to the Company.

     The  Company  is in the  business  of  providing  an online  repository  of
information,  an interactive  forum,  and a comprehensive  directory of services
catering to  entrepreneurs.  Safe Idea,  Inc.  will create and online  community
where  entrepreneurs can publish their business plans and share their ideas in a
collaborative environment.

Cash and Cash Equivalents

     For purposes of the  statement  of cash flows,  the Company  considers  all
highly liquid debt instruments purchased with a maturity of three months or less
to be cash equivalents to the extent the funds are not being held for investment
purposes.

Pervasiveness of Estimates

     The  preparation  of financial  statements  in  conformity  with  generally
accepted  accounting  principles  required  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
reporting period. Actual results could differ from those estimates.

                                      F - 8

<PAGE>



                                SAFE IDEA, INC.
                                ---------------
                      (Formerly Obligation Futures, Inc.)
                             (Formerly Shell, Inc.)
                         (A Development Stage Company)
                         NOTES TO FINANCIAL STATEMENTS
                 FOR THE YEARS ENDED DECEMBER 31, 2000 AND 1999
                                  (Continued)

NOTE 1 - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(Continued)

Fixed Aseets

     The domain names and websites are stated at cost and will be amortized,  on
a straight-line basis, over the estimated useful life of three years.

     The Company has adopted the Financial  Accounting Standards Board SFAS No.,
121,  "Accounting  for the  Impairment  of  Long-lived  Assets."  SFAS  No.  121
addresses  the  accounting  for (i)  impairment of  long-lived  assets,  certain
identified  intangibles and goodwill  related to assets to be held and used, and
(ii) long-live lived assets and certain identifiable  intangibles to be disposed
of.  SFAS No. 121  requires  that  long-lived  assets and  certain  identifiable
intangibles  be held and used by an entity be reviewed for  impairment  whenever
events or changes in circumstances indicate that the carrying amount of an asset
may not be  recoverable.  If the sum of the expected  future cash flows from the
used of the  asset  and its  eventual  disposition  (un-discounted  and  without
interest  charges) is less than the carrying  amount of the asset, an impairment
loss is recognized.

Loss per Share

     The  reconciliations  of the numerators and  denominators of the basic loss
per share computations are as follows:


                                                           Per-Share
                              Income      Shares           Amount
                             (Numerator)  (Denominator)

                             For the year ended December 31, 2000
Basic Loss per Share
Loss to common shareholders  $  (231,305)     5,280,000   $      (0.04)
                             ===========  =============   ============

                             For the year ended December 31, 1999
Basic Loss per Share
Loss to common shareholders  $       (50)      2,585,000   $       --
                             ===========  ==============   ============

           The  effect  of  outstanding   common  stock   equivalents  would  be
anti-dilutive for December 31, 2000 and 1999 and are thus not considered.

                                      F - 9

<PAGE>



                                 SAFE IDEA, INC.
                                 ---------------
                       (Formerly Obligation Futures, Inc.)
                             (Formerly Shell, Inc.)
                          (A Development Stage Company)
                          NOTES TO FINANCIAL STATEMENTS
                 FOR THE YEARS ENDED DECEMBER 31, 2000 AND 1999
                                   (Continued)

NOTE 1 - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(Continued)

Concentration of Credit Risk

     The Company has no significant  off-balance-sheet  concentrations of credit
risk such as foreign  exchange  contracts,  options  contracts or other  foreign
hedging arrangements.

Foreign currency translation

     The Company's primary functional currency is the Canadian dollar.  Monetary
assets and liabilities  resulting from  transactions  with foreign suppliers and
customers  are  translated at year-end  exchange  rates while income and expense
accounts are  translated at average  rates in effect during the year.  Gains and
losses on translation are included in income.

Stock Compensation for Non-Employees

     The Company  accounts for the fair value of its stock  compensation  grants
for  non-employees in accordance with FASB Statement 123. The fair value of each
grant is equal to the market price of the  Company's  stock on the date of grant
if an  active  market  exists  or  at a  value  determined  in  an  arms  length
negotiation between the Company and the non-employee.

NOTE 2 - INCOME TAXES

     As of December 31, 2000, the Company had a net operating loss  carryforward
for income tax reporting  purposes of approximately  $234,000 that may be offset
against future taxable income through 2020. Current tax laws limit the amount of
loss  available to be offset  against  future  taxable income when a substantial
change in ownership  occurs.  Therefore,  the amount  available to offset future
taxable income may be limited. No tax benefit has been reported in the financial
statements,  because the Company  believes  there is a 50% or greater chance the
carryforwards will expire unused. Accordingly, the potential tax benefits of the
loss carryforwards are offset by a valuation allowance of the same amount.

NOTE 3 - DEVELOPMENT STAGE COMPANY

     The  Company  has not begun  principal  operations  and as is common with a
development  stage  company,  the Company has had  recurring  losses  during its
development stage.


                                     F - 10

<PAGE>



                                 SAFE IDEA, INC.
                                 ---------------
                       (Formerly Obligation Futures, Inc.)
                             (Formerly Shell, Inc.)
                          (A Development Stage Company)
                          NOTES TO FINANCIAL STATEMENTS
                 FOR THE YEARS ENDED DECEMBER 31, 2000 AND 1999

NOTE 4 - COMMITMENTS

     As of December 31, 2000 all  activities of the Company have been  conducted
by corporate  officers from either their homes or business  offices.  Currently,
there  are no  outstanding  debts  owed by the  company  for  the  use of  these
facilities and there are no commitments for future use of the facilities.

NOTE 5 - STOCK SPLIT

     On November 30,  1998,  the Board of  Directors  authorized  100 to 1 stock
split and changed the par value to $.0001 for the company's  common stock.  As a
result of the split,  2,475,000 shares were issued,  common stock was reduced by
$2,250 and paid in  capital  was  increased  by $2,250.  All  references  in the
accompanying  financial  statements to the number of common shares and per-share
amounts for 1999 and 1998 have been restated to reflect the stock split.

NOTE 6 - RELATED PARTY TRANSACTIONS

     The Company  purchased the Domain names and websites from a Company related
to Safe Idea, Inc. by way of a shareholder and director in common.

     The Company has borrowed money from a Company related to Safe Idea, Inc. by
way of a  shareholder  and  director in order to pay general and  administrative
expenses.  Amounts due to the related parties are non-interst bearing, unsecured
and have no fixed terms of repayment.  As of December 31, 2000, the Company owes
$4,036 relating to these advances.

NOTE 7 - ACQUISITIONS

     On  October  5, 2000,  the  Company  entered  into an  agreement  ("Plan of
Merger") with Safe Idea Repository Inc.,  (Repository) whereby the Company is to
become a parent company and  Repository is to become a wholly owned  subsidiary.
Under the terms of the Plan of Merger,  all of the issued and outstanding shares
of Repository  shall be exchanged into 3,000,000 shares of Company common stock.
An amount of  3,000,000  previously  issued  shares of Company  were handed into
treasury for  cancellation  resulting in total shares  outstanding  of 6,000,000
after the merger.

     On November 6, 2000, the Company  entered into an agreement with Obligation
Futures,  Inc. ("OBFU") whereby the company purchased 100% of OBFU's outstanding
common  stock for a payment of  $200,000 in cash to be  delivered  to the former
holders  of the  common  stock  of OBFU  on a  pro-rata  basis  of  prior  stock
ownership.  All of OBFU's  outstanding common stock was returned to treasury for
cancellation and Safe Idea, Inc. became the sole surviving company.

                                     F - 11

<PAGE>



                                 SAFE IDEA, INC.
                                 ---------------
                       (Formerly Obligation Futures, Inc.)
                             (Formerly Shell, Inc.)
                          (A Development Stage Company)
                          NOTES TO FINANCIAL STATEMENTS
                 FOR THE YEARS ENDED DECEMBER 31, 2000 AND 1999


NOTE 8 - SUBSEQUENT EVENTS

     On March 12, 2001, the Company entered into formal negotiations to purchase
American  Cybersytems,  Inc,  a Florida  based  and  incorporated  company  that
specializes in the  development,  manufacture,  placement and marketing of Pubic
Internet  Multimedia  Kiosks. The Company expects to announce a formal agreement
in April 2001.


                                     F - 12