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Sample Financial Statement

Goodrich Baron Goodyear llp CERTIFIED PUBLIC ACCOUNTANTS

1470 Jamboree Road Newport Beach, CA 92660 TEL: (949) 640-0588 FAX: (949) 640-6003

INDEPENDENT AUDITORS' REPORT

To the Board of Directors of Bella Via Coffee, Inc.

We have audited the accompanying balance sheets of Bella Via Coffee, Inc. as of December 31, 2005 and 2004, and the related statements of operations and accumulated deficit, and cash flows for the year ended December 31, 2005 and for the period February 25, 2004 (inception) to December 31. 2004. 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 auditing standards generally accepted in the United States of America. 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 Bella Via Coffee. Inc. as of December 31, 2005 and 2004, and the results of its operations and its cash flows, for the year ended December 31, 2005 and for the period February 25, 2005 (inception) to December 31. 2004 in conformity with accounting principles generally accepted in the United States of America.

April 19,2006

Goodrich Baron Goodyear

The original file could not be completely converted to text. Below is an excerpt from the file. The original file can be downloaded at the link above.