(FORMERLY FINDER KEEPERS, INC.)

(A Development Stage Company)

Table of Contents

FINDERS KEEPERS, INC.
(FORMERLY FINDER KEEPERS, INC.)
(A Development Stage Company)

The accompanying notes are an integral part of these financial statements

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FINDERS KEEPERS, INC.
(FORMERLY FINDER KEEPERS, INC.)
(A Development Stage Company)

The accompanying notes are an integral part of these financial statements

FINDERS KEEPERS, INC.
(FORMERLY FINDER KEEPERS, INC.)
(A Development Stage Company)

Unaudited Financial Statements

See accompanying notes to financial statements

FINDERS KEEPERS, INC.
(FORMERLY FINDER KEEPERS, INC.)
(A Development Stage Company)

NOTES TO FINANCIAL STATEMENTS
March 31, 2000, and December 31, 1999

NOTE 1 - HISTORY AND ORGANIZATION OF THE COMPANY

The Company was organized May 28, 1999, under the laws of the State of Nevada, as Finder Keepers, Inc. The Company has yet to generate any significant revenues and in accordance with Statement of Financial Accounting Standards No.7 (SFAS #7), the Company is considered a developmental stage company.

On May 31, 1999, the Company issued 5,000,000 shares of its $0.001 par value common stock for cash of $8,510.00 to its one director.

On June 10, 1999, the Company changed its name to Finders Keepers, Inc.

On September 2, 1999, the Company completed a public offering that was registered with the State of Nevada pursuant to N.R.S. 90.490 and was exempt from federal registration pursuant to Regulation D, Rule 504 of the Securities Act of 1933, as amended. The Company sold 636,300 shares of common stock at a price of $0.10 per share for a total cash raised of $63,630.00. In addition, the Company issued 140,908 shares for its services valued at $0.10 per share for a total of $14,090.80.

NOTE 2 - ACCOUNTING POLICIES AND PROCEDURES

Accounting policies and procedures have not been determined except as follows:

1. The Company uses the accrual method of accounting.
2. Basic earnings or loss per share ("EPS") is calculated by dividing the income or loss available to common shareholders by the weighted average number of shares of common stock outstanding for the period. Diluted EPS reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock.
3. The Company has not yet adopted any policy regarding payment of dividends. No dividends have been paid since inception.
4. In April, 1998, the American Institute of Certified Public Accountants issued Statement of Position 98-5 ("SOP 98-5"), Reporting on the Costs of Start-Up Activities which provides guidance on the financial reporting of start-up costs and organization costs. It requires costs of start-up activities and organization costs to be expensed as incurred. SOP 98-5 is effective for fiscal years beginning after December 15, 1998, with initial adoption reported as the cumulative effect of a change in accounting principle.

The Company's accounting policy for issuing shares in a non-cash transaction is to issue the equivalent amount of stock equal to the fair market value of the assets or services received.

NOTE 3 - GOING CONCERN

The Company's financial statements are prepared using the generally accepted accounting principles applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. However, the Company has yet to generate any revenues. Additionally, the Company does not have significant cash or other material assets nor does it an established source of revenue sufficient to cover its operating costs and to allow it to continue as a going concern indefinitely. It is the intent of the Company to seek to raise additional capital via a private placement offering pursuant to Regulation D, Rule 505/506, once the Company is trading on the OTC-BB. Until that time, the stockholders/officers and or directors have committed to advancing the operating costs of the Company interest free.

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NOTE 4 - RELATED PARTY TRANSACTION

The Company neither owns or leases any real or personal property. A director provides office services without charge. Such costs are immaterial to the financial statements and, accordingly, have not been reflected therein. The officers and directors of the Company are involved in other business activities and may, in the future, become involved in other business opportunities. If a specific business opportunity becomes available, such persons may face a conflict in selecting between the Company and their other business interests. The Company has not formulated a policy for the resolution of such conflicts.

NOTE 5 - WARRANTS AND OPTIONS

There are no warrants or options outstanding to acquire any additional shares of common or preferred stock.

NOTE 6 - OFFICERS ADVANCES

While the Company plans to seek additional capital through a state registered offering, until that time, the stockholders/officers and/or directors have committed to advancing the operating costs of the Company interest free as and when needed.

NOTE 7 - STAFF ACCOUNTING BULLETIN 74

No accounting standard that has been issued, or that will adopted at some future date, has any material impact on these financial statements.

NOTE 8 - REVENUE RECOGNITION

The Company recognizes revenues in the following manners: (1) the client contacts the Company directly (2) the client requests a search via the Internet; and, (3) the Company contracts the client directly. The Company charges a state regulated fee per realized claim, typically ranging between five (5) to fifteen (15) percent of the amount of the claim. For claims searched over the Company's web site, a non-refundable charge of $9.95 per search is charged regardless of success. In the even a claim is filed as a result of the stress, fees to be paid to the Company are net of the initial search fee. When the Company received a notice from a state regarding unclaimed property, the Company will contact the prospective client regarding the discovered claim.

Overview

Finders Keepers, Inc., is a developmental stage company with a principal business objective to provide confidential, unclaimed, property location services to the public and to leading corporations. We seek to assist clients in obtaining information regarding lost or forgotten estates, unclaimed assets and/or financial belongings anywhere in the United States which have escheated to the state or federal government and governmental agencies. We have a limited operating history and have yet to generate significant revenues from the services we provide. Our activities to date have been limited to start-up operations. Consequently, we have incurred expenses attributed to such procedures. Our operating results will depend on various factors, including our ability to raise adequate working capital, demand for our services, the level of competition and our ability to satisfy governmental regulations and deliver company services while maintaining quality and controlling costs.

Plan of Operation

Currently, we have approximately 20,000 claim contracts outstanding to retrieve lost assets that are being held by the government as abandoned property. The realization of these pending claims are estimated to take between 12 to 18 months from the date of initial filing with the respective jurisdiction. We expect an increase in the realization of claims throughout the next 9 months of operations and have only begun to realize revenues from our property location services.

Concurrently, we intend to relocate and lease office facilities by the end of fiscal year 2000 to facilitate our expansion and the hiring of two additional employees to assist in the processing of claims. In addition, due to the increase in demand for our services we will be upgrading our computer and telephone systems in order to be more competitive and handle the volume of calls we are currently and expect to receive. We have begun the preparation of upgrading our website design and content, www.moneychest.com, because we believe that it will offer our clients a more thorough resource to learn about our services and to have the ease of use to request the process of claims online. We experience approximately 9,000 hits on our website a month. As of the three months ended, March 31, 2000, we have not allocated any capital commitments to the execution of our plan of operation. Our officer and director has agreed to the advancement of capital on an "as needed" basis until such time that we realize substantive revenue and cash flows. Though obtaining substantial debt financing is not imperative, we reserve the right to pursue such an avenue in case we are not able to realize an increase in our working capital budget. In addition, we may elect to obtain private financing from certain individuals interested in funding our current operations.

Results of Operation

Period from January 1, 2000 to March 31, 2000

Revenues. We are a developmental stage company as defined in SFAS #7. We have generated minimal revenues since inception, but for the operating period of January 1, 2000 to March 31, 2000, we did not realize cash inflows from outstanding claims. A majority of our claims outstanding will be derived from the state of New York.

Expenses. We incurred expenses of $28,531 for the first quarter of fiscal 2000. These expenses are attributable to the daily operations of our company. More specifically, we are (1) developing the Finders Keepers presence in the unclaimed, property market, (2) obtaining additional property lists from respective state jurisdictions, and (3) marketing our brand name and property location services to the general public and leading corporations. Additionally, our biggest out-of-pocket expense is the salary paid to our sole officer and director who has previously deferred payment of her salary and is slightly drawing less than her weekly allotted salary of $1,145.75.

Net Loss. Without the realization of revenues for the operating period, we have incurred a net loss of $18,637. We anticipated incurring this loss for the time being until such time as we are able to realize pending property claims.

Liquidity and Capital Resources

We have generated minimal revenues to date but we expect to realize pending claims subsequent to the first three months of fiscal year 2000 of which we cannot guarantee. As of March 31, 2000, we have a working capital deficit of $973. We have since incurred short-term debt obligations totaling $2,252 until such time as we are able to realize an increase in cash flow and revenue. In the future, we may deem it necessary to seek to raise additional funds in a private placement or through additional debt financing to augment our working capital.

(a) These exhibits are hereby incorporated by reference to the Company's previous SEC filings.

Finders Keepers, Inc.
(Registrant)

Date: March 12, 2000

By:/s/ Devorah Zirkind

Devorah Zirkind,

President, Chief Executive Officer and Director