UNITED STATES
                       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, 2002

[ ]  TRANSITION  REPORT UNDER SECTION 13 OR 15(d) OF THE  SECURITIES  EXCHANGE
     ACT OF 1934

        For the transition period from ____________ to _________________

                         Commission file number 0-29877

                               TRANSCENDENT, INC.
                 (Name of Small Business Issuer in its charter)

                 Nevada                                     95-4784882
                 ------                                     ----------
     (State or other jurisdiction of                     (I.R.S. Employer
     incorporation or organization)                    Identification No.)


             9175 MAINWARING ROAD
                   SIDNEY, BC                                V8L 1J9
                   ----------                                -------
    (Address of principal executive offices)                (Zip code)


                                 (250) 656-4490
                           (Issuer's telephone number)


         Securities registered under Section 12(b) of the Exchange Act:

                   NA                                           NA
                   --                                           --
           Title of each class                      Name of each exchange on
                                                       which registered

         Securities registered under Section 12(g) of the Exchange Act:

                                  Common Stock
                                (Title of Class)

Check if there is no disclosure of delinquent  filers in response to Item 405 of
Regulation  S-B is not  contained  in  this  form,  and no  disclosure  will  be
contained,  to the  best of  registrant's  knowledge,  in  definitive  proxy  or
information statements incorporated by reference in Part III of this Form 10-KSB
or any amendment to this Form 10-KSB. [ ]

The revenues for the year ended December 31, 2002 were $ 0.

There  was no  common  stock  held by  non-affiliates  of the  registrant  as of
March 24, 2004.  The  number of shares of common  stock  outstanding  as of
March 24, 2004, was 3,000,000.



                                TABLE OF CONTENTS
<TABLE>
<CAPTION>
                                                                                                           PAGE

<S>          <C>                                                                                               <C>
Item 1.      Description of Business                                                                           4-5

Item 2.      Description of Property                                                                             5

Item 3.      Legal Proceedings                                                                                   5

Item 4.      Submission of Matters to a Vote of Security Holders                                                 5

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

Item 6.      Plan of Operation                                                                                   6

Item 7.      Financial Statements                                                                             7-13

Item 8.      Changes In and Disagreements With Accountants on Accounting and
             Financial Disclosure                                                                               14

Item 9.      Directors, Executive Officers, Promoters and Control Persons;
             Compliance With Section 16(a) of the Exchange Act                                                  14

Item 10.     Executive Compensation                                                                             14

Item 11.     Securities Ownership of Certain Beneficial Owners and Management.                                  15

Item 12.     Certain Relationships and Related Transactions                                                     15

Item 13.     Exhibits and Reports on Form 8-K                                                                   15

Item 14.     Controls and Procedures                                                                            15

SIGNATURES                                                                                                      16
</TABLE>

<PAGE>

                                     PART I
Item 1. Description of Business.

(a) Business Development

Transcendent,  Inc. ("the  Company") was  incorporated in the state of Nevada on
January 31, 2000. The Company,  an entity with a fiscal year ending December 31,
is a standard  C-Corporation for federal income tax purposes. The Company, which
presently  does  not  have  any  subsidiaries  or  affiliated  entities,   is  a
development  stage  enterprise.  To date,  the  Company  has had no  significant
operations. To date, the Company has had no revenues.

The Company has never been involved in any  bankruptcy,  receivership or similar
proceedings.

(b) Business of Issuer

The Business of the issuer is in the health food  industry.  To date the Company
has had no revenues.

The  Company,  which  presently  has  no  employees,   is  a  development  stage
enterprise. From inception to date the Company has had no revenues.

Forward-Looking Statements

This Form 10-SB includes "forward-looking  statements" within the meaning of the
"safe-harbor"  provisions  of the Private  Securities  Litigation  Reform Act of
1995.  Such statements are based on management's  current  expectations  and are
subject to a number of factors and uncertainties that could cause actual results
to differ materially from those described in the forward-looking statements. All
statements,  other than  statements of historical  facts  included in this Form,
including  without   limitation,   statements  under  "Plan  of  Operation"  and
"Description of Business",  regarding the Company's financial position, business
strategy,  and plans and  objectives  if  management  of the  Company for future
operations, are forward-looking statements.

Although  the  Company  believes  that  the   expectations   reflected  in  such
forward-looking  statements are  reasonable,  it can give no assurance that such
expectations will prove to have been correct. Important factors that could cause
actual results to differ materially from the Company's expectations include, but
are  not  limited  to,  market  conditions,   competition  and  the  ability  to
successfully complete financing.

(c) Reports to Security Holders

The public may read and copy any materials the Company files with the Securities
and Exchange  Commission ("SEC") at the SEC's Public Reference Room at 450 Fifth
Street, N.W.,  Washington,  D.C. 20549. The Public may obtain information on the
operation of the Public Reference Room by calling the SEC at 1-800-SEC-0330.

Item 2. Description of Property.

The Company does not own any physical properties at this time.

The Company's  corporate executive office presently is located within the office
of the Company's major  shareholder/Chairman of the Board of Directors/President
Rick Plotnikoff is a businessman based in Sidney, B.C. Canada at 9175 Mainwaring
Rd.

Item 3. Legal Proceedings.

The Company is not a party to any pending  legal  proceeding.  Management is not
aware of any threatened litigation, claims or assessments.

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

None.

                                     PART II

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

(a) Market information

       Currently there is no public market for the Company's common stock. At
       the appropriate time, the Company's management will complete the
       pertinent procedures for listing the Company's common stock on the
       National Association of Securities Dealers Over the Counter Electronic
       Bulletin Board. There can be no assurance however that management will be
       successful in this endeavor.

       The company has no common equity that is subject to outstanding options
       or warrants to purchase, or securities convertible into, common equity of
       the Company. All 3,000,000 shares of common stock outstanding at December
       31, 2002 could be sold pursuant to Rule 144 under the Securities Act.

(b) Holders

       As of December 31, 2003 there was one common shareholders of record.

(c) Dividends

       The Company has never declared any cash dividends.

       The current policy of the company is not to pay cash dividends, but
       instead to retain future earnings, if any, to support the growth of the
       Company. However, there are no restrictions that limit the ability to pay
       dividends on common equity when it is lawful to do so.

Item 6. Plan of Operation.

Financing

The Company's  management is seeking funding from a variety of sources including
private  placements of its stock,  public offering of its stock, as well as debt
financing.  Additionally,  business  combinations with entities with significant
cash will be considered.  However,  there can be no assurance management will be
successful in these endeavors.

On March 8, 2000 the Company filed a  Registration  Statement on Form 10-SB with
the United States Securities and Exchange Commission. The Registration Statement
went effective on May 7, 2000.

For the  calendar  year  2002 and the  first  half of  calendar  year 2003 it is
anticipated,  absent the  Company's  obtaining  other  sources of  liquidity  as
described above, the Company's primary funding for ongoing  corporate  expenses,
such as legal  and  accounting  fees and  filing  fees will be  provided  by the
Company's Chairman of the Board of Directors and President.

The  Company,  which  presently  has  no  employees,   is  a  development  stage
enterprise. From inception to date the Company has had no revenues.


Item 7. Financial Statements.

FINANCIAL STATEMENTS


For the periods ending December 31, 2003 and 2002






                                TRANSCENDENT INC.

                                Table of Contents


                                                                          PAGE

INDEPENDENT AUDITORS REPORT                                                 2

BALANCE SHEET                                                               3

STATEMENT OF OPERATIONS                                                     4

STATEMENT OF STOCKHOLDERS EQUITY                                            5

STATEMENT OF CASH FLOWS                                                     6

FOOTNOTES TO THE FINANCIAL STATEMENTS                                       7












                                        1

<PAGE>


To The Board of Directors and Shareholder
Transcendent, Inc.


We have audited the accompanying balance sheet of Transcendent, Inc., as of
December 31, 2003 and 2002, and the related statement of operations, equity and
cash flows for the twelve months ended December 31, 2002 and from inception
(January 31, 2000) through December 31, 2003. 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 audit.

We conducted our audit 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 audit provides 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 Transcendent, Inc., as of
December 31, 2003 and 2002, and the results of its operations and its cash flows
for the twelve months then ended and from inception (January 31, 2000) through
December 31, 2003 in conformity with generally accepted accounting principles.

The accompanying financial statements have been prepared assuming the Company
will continue as a going concern. As discussed in Note 1 to the financial
statements, the Company has not yet commenced operations, raise capital or
implement a plan of operations. These matters raise substantial doubt about the
Company's ability to continue as a going concern. The financial statements do
not include any adjustments that might result from the outcome of this
uncertainty.

                                     Gately & Associates, LLC
                                     Certified Public Accountants
                                     Altamonte Springs, FL
                                     March 23, 2004


<PAGE>

                               Transcendent, Inc.
                          (A Development Stage Company)
                                  BALANCE SHEET
                  As of December 31, 2003 and December 31, 2002

                                     ASSETS
                                     ------

<TABLE>
<CAPTION>
CURRENT ASSETS                                                             12/31/2003                  12/31/2002
--------------                                                             ----------                  ----------
<S>                                                                      <C>                        <C>
        Cash                                                             $           --             $            --
                                                                         --------------             ---------------

                 Total current assets                                    $           --             $            --
                                                                         --------------             ---------------

PROPERTY AND EQUIPMENT
----------------------

        None                                                                         --                          --
        Less: accumulated depreciation                                               --                          --
                                                                         --------------             ---------------
                 Total Property and Equipment                            $           --             $            --
                                                                         --------------             ---------------


OTHER ASSETS
------------

        None                                                                         --                          --
                 Total Other Assets                                                  --                          --
                                                                         --------------             ---------------
                 TOTAL ASSETS                                            $           --             $            --
                                                                         --------------             ---------------

             LIABILITIES AND SHAREHOLDERS' EQUITY (DEFICIT)
             ----------------------------------------------

CURRENT LIABILITIES

        Accrued expenses                                                $           625             $            --
        Loan from shareholder                                                     1,770                          --
                                                                         --------------             ---------------
                 Total Current Liabilities                                        2,395                          --
                                                                         --------------             ---------------

SHAREHOLDERS' EQUITY
--------------------

        Common Stock, $.001 par value
                 Authorized: 25,000,000
                 Issued: 3,000,000 and 3,000,000 respectively                     3,000                       3,000
         Additional paid in capital                                                   -                           -
         Accumulated deficit                                                    (5,395)                     (3,000)
                                                                         --------------             ---------------
                 Total Stockholders' Equity                                     (2,395)                          --
                                                                         --------------             ---------------
                 TOTAL LIABILITIES AND EQUITY                            $           --             $            --
                                                                         ==============             ===============
</TABLE>


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


                                        3
<PAGE>


                               Transcendent, Inc.
                          (A Development Stage Company)
                             STATEMENT OF OPERATIONS
             For the twelve months ending December 31, 2003 and 2002
         and from inception (January 31, 2000) through December 31, 2003

<TABLE>
<CAPTION>
                                                                                                          FROM
                                                                  12/31/2003          12/312002         INCEPTION
                                                                  ----------          ---------         ---------
<S>                                                            <C>                <C>                <C>
REVENUE                                                        $            --    $         3,485    $         3,485
-------

COST OF SERVICES                                               $            --    $            --    $         3,485
----------------

GROSS PROFIT OR (LOSS)                                                      --                 --                 --
----------------------

GENERAL AND ADMINISTRATIVE EXPENSES                                      2,395              1,770              8,880
-----------------------------------

NET INCOME (LOSS)                                              $        (2,395)   $         1,715    $        (5,395)
-----------------

Earnings (loss) per share, basic and diluted                   $            --    $            --
--------------------------------------------

Weighted average number of common shares                             3,000,000          3,000,000
----------------------------------------

</TABLE>





 The accompanying footnotes are an integral part of these financial statements.
                                        4


<PAGE>

                               Transcendent, Inc.
                          (A Development Stage Company)
                        STATEMENT OF STOCKHOLDERS' EQUITY
                             As of December 31, 2003
<TABLE>
<CAPTION>
                                                                   ADDITIONAL        RETAINED
                                    COMMON           PAR            PAID-IN           EARNINGS          TOTAL
                                    STOCK           VALUE           CAPITAL          (DEFICIT)          EQUITY

<S>                               <C>          <C>              <C>             <C>                <C>
Inception, January 31, 2000       2,500,000    $       2,500    $         --    $           --     $         2,500

Stock issued for services           500,000              500                                                   500

Net income (loss)                                                                       (4,500)             (4,500)
                                  ---------    -------------    ------------    ---------------    ----------------

Balance, December 31, 2000        3,000,000            3,000              --            (4,500)             (1,500)

Net income (loss)                                                                         (215)               (215)

Balance, December 31, 2001        3,000,000            3,000              --            (4,715)             (1,715)

Net income (loss)                                                                         1,715              1,715
                                  ---------    -------------    ------------    ---------------    ----------------

Balance, December 31, 2002        3,000,000            3,000              --            (3,000)                 --

Net income (loss)                                                                       (2,395)             (2,395)
                                  ---------    -------------    ------------    ---------------    ----------------

Balance, December 31, 2003        3,000,000    $       3,000    $         --    $       (5,395)    $        (2,395)
                                  =========    =============    ============    ===============    ================

</TABLE>


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

                                        6


<PAGE>

                               Transcendent, Inc.
                          (A Development Stage Company)
                            STATEMENTS OF CASH FLOWS
             For the twelve months ending December 31, 2003 and 2002
         and from inception (January 31, 2000) through December 31, 2003
<TABLE>
<CAPTION>

                                                                                                       FROM
CASH FLOWS FROM OPERATING ACTIVITIES                              12/31/2003       12/31/2002        INCEPTION
------------------------------------                              ----------       ----------        ---------
<S>                                                            <C>                 <C>              <C>
        Net Income (loss)                                      $       (2,395)     $     1,715      $     (5,395)

        Adjustments to reconcile net income to net cash
          provided by (used in) operating activities:

        Increase (Decrease) in accrued expenses                            625          (1,500)              625
        Increase (Decrease) in stockholder loan                          1,770            (215)            1,770

        Net cash flows provided by (used in)
        operating  activities                                               --              --               --

CASH FLOWS FROM INVESTING ACTIVITIES
------------------------------------

        None                                                                --              --               --

        Net cash flows provided by (used in)
        investing activities                                                --              --               --


CASH FLOWS FROM FINANCING ACTIVITIES
-------------------------------------

        Proceeds from stock issuance                                        --              --             3,000

        Net cash flows provided by (used in)
        financing activities                                                --              --             3,000


CASH RECONCILIATION
-------------------

        Net increase (decrease) in cash                                     --              --                --

        Cash - beginning balance                                            --              --                --

        CASH BALANCE END OF PERIOD                             $            --     $        --      $         --

</TABLE>


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

                                        7


<PAGE>

                               Transcendent, Inc.
                          (A Development Stage Company)
                          NOTES TO FINANCIAL STATEMENTS

1.      Summary of Significant Accounting Policies

Nature of Operations:

        Transcendent, Inc. (the "Company"), a Nevada corporation, was
incorporated on January 31, 2000. The Company is a Development Stage Company
with a fiscal year ending December 31. The business of the Company is
facilitating professional and executive personal development and motivation
through seminars, consulting, and related products and services. To date, the
Company has had no revenues.

Cash Equivalents:

        Cash equivalents consist of funds invested in money market accounts and
investments with maturities of three months or less when purchased. There were
no cash equivalents for the period January 31, 2000 (inception) to December 31,
2003.

Loss per Common Share:

        In February 1997, the Financial Accounting Standards Board ("FASB")
issued SFAS No. 128, "Earnings Per Share". The statement replaced primary EPS
with basic EPS, which is computed by dividing reported earnings available to
common shareholders by weighted average shares outstanding. The provision
requires the calculation of diluted EPS. The company uses the method specified
by the statement.

Use of Estimates:

        The preparation of financial statements in conformity with generally
accepted accounting principles requires management to make estimates and
assumptions that affect the amounts reported in financial statements and
accompanying notes. Actual results could differ from those estimates.

Issuance of Shares for Services:

        Valuation of shares for services is based on the estimated fair market
value of the services performed.

Income Taxes:

        The Company uses the liability method of accounting for income taxes
specified by SFAS No. 109, "Accounting for Income Taxes", whereby deferred tax
liabilities and assets are determined based on the difference between financial
statement and tax bases of assets and liabilities using enacted tax rates in
effect for the year in which the differences are expected to reverse. Deferred
tax assets are recognized and measured based on the likelihood of realization of
the related tax benefit in the future. The Company had no material net deferred
tax assets or liabilities at December 31, 2003.

2.      Income Taxes.

        The Company has Federal net operating loss carry forwards of
approximately $5,395, of which $5,395 expires during 2020 through 2022.

        The Internal Revenue Code contains provisions which may limit the loss
carry forward available if significant changes in stockholders' ownership of the
Company occur.

        The deferred tax asset at December 31, 2003 is principally comprised of
federal tax effects of the net operating loss carry forward and is fully
reserved.


                                        8

<PAGE>

3.      Related Party Transaction.

        The Company issued 500,000 common shares to the Chairman of the Board of
Directors and President and to various other shareholders for services during
the period from January 31, 2000 (inception) to December 31, 2000.

        The Company uses the facilities and personnel of its Chairman and
President without charge.

4.      Development Stage Company.

        The Company is a Development Stage Company. A Development Stage Company
is one for which principal operations have generated no revenues or an
insignificant amount of revenue. A Development Stage Company devotes most of its
activities to establishing a new business.

5.      Loan from Shareholder.

        Unsecured non-interest bearing demand loans from the Company's Chairman
and President amounted to $1,770 for the year ended December 31, 2003 and the
period January 31, 2000 (inception) to December 31, 2003. The outstanding
balance as of December 31, 2003 and 2002 amounted to $1,770 and $0.00,
respectively.

        The loss or amendment of this loan or of the continuing financial
support of the Company's president would have an adverse affect upon the
Company's operations.

6.      Basis of presentation and considerations related to continued existence
(going concern)

        The Company's financial statements have been presented on the basis that
it is a going concern, with contemplates the realization of assets and the
satisfaction of liabilities in the normal course of business. The Company
incurred net losses of $5,395 from inception. From inception to date the Company
has had no material revenues. These factors, among others, raise substantial
doubt as to the Company's ability to continue as a going concern.

        The Company's management intends to raise additional operating funds
through equity and/or debt offerings. However, there can be no assurance
management will be successful in this endeavor.

7.      Fair Values of Financial Instruments.

        The carrying amount for loans from shareholder approximates fair value
because of the short-term maturity of this instrument.



                                        9

<PAGE>

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

At no time has there been any disagreements with such accountants  regarding any
matter of accounting principles or practices, financial statement disclosure, or
auditing scope or procedure.

ITEM 8A  CONTROLS AND PROCEDURES

As required by Rule 13a-14 under the Exchange  Act,  within 90 days prior to the
filing  date of this  report,  the  Company  carried  out an  evaluation  of the
effectiveness of the design and operation of the Company's  disclosure  controls
and  procedures.  This evaluation was carried out under the supervision and with
the  participation  of the Company's  management,  including the Company's Chief
Executive  Officer.  Based upon that  evaluation,  the Company's Chief Executive
Officer  concluded  that the Company's  controls and  procedures  are effective.
There have been no significant  changes in the Company's internal controls or in
other factors that could  significantly  affect internal controls  subsequent to
the date the Company carried out this evaluation.

Disclosure  controls and procedures are controls and other  procedures  that are
designed to ensure that  information  required to be disclosed in the  Company's
reports  filed or  submitted  under the  Exchange  Act is  recorded,  processed,
summarized and reported within the time periods  specified in the Securities and
Exchange  Commission's  rules and  forms.  Disclosure  controls  and  procedures
include controls and procedures designed to ensure that information  required to
be disclosed in Company  reports filed under the Exchange Act is accumulated and
communicated to management,  including the Company's Chief Executive  Officer as
appropriate, to allow timely decisions regarding disclosures.

The Company has  confidence  in its  internal  controls and  procedures  and has
expanded  its efforts to develop and improve  its  controls.  Nevertheless,  the
Company's  management,  including the Chief Executive  Officer,  does not expect
that the Company's disclosure procedures and controls, or its internal controls,
will  necessarily  prevent all error or intentional  fraud. An internal  control
system, no matter how well-conceived and operated,  can provide only reasonable,
but not absolute,  assurance that the  objectives of such internal  controls are
met.  Further,  the design of an internal  control  system must reflect the fact
that the  Company  is subject  to  resource  constraints,  and the  benefits  of
controls  must be  considered  relative to their costs.  Because of the inherent
limitations  in all internal  control  systems,  no  evaluation  of controls can
provide  absolute  assurance  that all internal  control  issues or instances of
fraud, if any, within the Company be detected.


                                    PART III

ITEM 9. DIRECTORS, EXECUTIVE OFFICERS, PROMOTERS AND CONTROL PERSONS: COMPLIANCE
WITH SECTION 16(A) OF THE EXCHANGE ACT

The following individuals are the directors of the Company:

Name of Director                Age                        Title
----------------                ---                        -----
Rick Plotnikoff                 42          Chairman of the Board of Directors
                                            and President
Business Experience

Mr.Plotnikoff  is currently  involved in the health food  industry with Canadian
Hemp Corporation.  His responsibilities include coordinating strategy, planning,
and product development.  Mr. Plotnikoff devotes most of his time to the affairs
of the Company.  He has been involved in the health industry since 1989 at which
time he founded a private  company called Kayto Life Herbs  International  Corp.
Prior  to his  involvement  with  Kayto  Life  Herbs  International  Corp.,  Mr.
Plotnikoff was an Inspector employed by Revenue Canada in the Customs and Excise
Division.  Mr. Plotnikoff has a holding company called Shopcom Holdings Ltd. and
spends part of his time on the operations of the Holding Company.

16(a) Compliance.

The Company and all related  persons are in compliance with section 16(a) of the
Exchange Act.

Item 10. Executive compensation.
<TABLE>
<CAPTION>
                                          Other                     Securities                                         All
Name                                Annual Registered                 Under-                                          other
And                                                                   Compen-       Stock       Lying       LTIP     Compen-
Principal                Year            Salary          Bonus        sation       Award(s)    Options    Payouts     sation
Position (Note A)                          ($)            ($)            $            $        SARs(#)       $          $

<S>                      <C>               <C>             <C>          <C>           <C>        <C>         <C>         <C>
Jaak Olesk               2000              --              --           --            --         --          --          250
President                2001              --              --           --            --         --          --           --
                         2002              --              --           --            --         --          --           --

Morena Rodriguez         2000              --              --           --            --         --          --          150
Secretary/               2001              --              --           --            --         --          --           --
Treasurer                2002              --              --           --            --         --          --           --
</TABLE>

Note A: 2000 is for the period:  From January 31, 2000  (Inception)  to December
31, 2000


Item 11. Security Ownership of Certain Beneficial Owners and Management.
------------------------------------------------------------------------

The  following  table sets forth  certain  information  as of July 30, 2002 with
respect to the beneficial ownership (as such term is defined under section 13(d)
of the  Securities  Exchange Act of 1934, as amended) of the common stock by (I)
each  person who is the  beneficial  owner of more than 5% of the  common  stock
outstanding as of such date, (II) each director of the Company,  (III) the named
officers, and (IV) all executive officers of the Company as a group:

                                                          Amount of
Name and address of Beneficial               Beneficial                Percent
Owner                                         Ownership                of Class
-----                                         ---------                --------
Rick Plotnikoff                               3,000,000                  100%

Use of Office Facilities

The Company uses the facilities and personnel of its Chairman and President Rick
Plotnikoff without charge.

Item 12. Certain Relationships and Related Transactions

The Company may borrow funds from time to time from its primary  shareholder and
President Rick Plotnikoff.  The Company uses the facilities and personnel of its
Chairman and President Rick  Plotnikoff  without  charge.  Item 13. Exhibits and
Report on Form 8-K.

There were no reports on Form 8-K filed  during the quarter  ended  December 31,
2002.

ITEM 13. EXHIBITS AND REPORTS ON FORM 8-K

(a)  The following documents are filed as part of this report:

1.   Financial statements; see index to financial statements and schedules in
     Item 7 herein.

2.   Financial statement schedules; see index to financial statements and
     schedules in Item 7 herein.

3.   Exhibits:

The following exhibits are filed with this Form 10-KSB and are identified by the
numbers indicated; see index to exhibits immediately following financial
statements and schedules of this report.

EXHIBIT DESCRIPTION
------- -----------

3.1     Articles of Incorporation (1)

3.3     By-laws  (1)

33.1    Certification pursuant to Section 302 of Sarbanes Oxley Act of 2002

33.2    Certification pursuant to Section 906 of Sarbanes Oxley Act of 2002


(1) Incorporated by reference to our Form 10-SB (SEC File No. 0-29877).

ITEM 14.  PRINCIPAL ACCOUNTANT FEES AND SERIVCES

Audit Fees

For the Company's fiscal year ended December 31, 2003, we were billed
approximately $500.00 and $500.00 for year end 2002 for professional services
rendered for the audit of our financial statements, respectively. We also were
billed approximately $0.00 and $0.00 for the review of financial statements
included in our periodic and other reports filed with the Securities and
Exchange Commission for our year ended December 31, 2003, respectively.

Tax Fees

For the Company's fiscal year ended December 31, 2003, we were billed
approximately $0.00 and $325.00 for 2002, respectively, for professional
services rendered for tax compliance, tax advice, and tax planning.

All Other Fees

The Company did not incur any other fees related to services rendered by our
principal accountant for the fiscal year ended December 31, 2002.

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



                                   SIGNATURES
           In accordance with the requirements of the Exchange Act, the
registrant caused this report to be signed on its behalf by the undersigned,
thereunto duly authorized.
                                         Transcendent, Inc.

                                         /s/ Rick Plotnikoff
Dated: March 24, 2004                        Rick Plotnikoff
       ---------------                       Chairman of the Board,
                                             President