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<SEC-DOCUMENT>0001010412-04-000417.txt : 20041112
<SEC-HEADER>0001010412-04-000417.hdr.sgml : 20041111
<ACCEPTANCE-DATETIME>20041112164255
ACCESSION NUMBER:		0001010412-04-000417
CONFORMED SUBMISSION TYPE:	10QSB
PUBLIC DOCUMENT COUNT:		4
CONFORMED PERIOD OF REPORT:	20040331
FILED AS OF DATE:		20041112
DATE AS OF CHANGE:		20041112

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BEAR LAKE RECREATION INC
		CENTRAL INDEX KEY:			0001074871
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-MISCELLANEOUS SHOPPING GOODS STORES [5940]
		IRS NUMBER:				870620495
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		10QSB
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-49671
		FILM NUMBER:		041140012

	BUSINESS ADDRESS:	
		STREET 1:		66 EXCHANGE PLACE
		CITY:			SALT LAKE CITY
		STATE:			UT
		ZIP:			84111
		BUSINESS PHONE:		8015026100

	MAIL ADDRESS:	
		STREET 1:		66 EXCHANGE PLACE
		CITY:			SALT LAKE CITY
		STATE:			UT
		ZIP:			84111
</SEC-HEADER>
<DOCUMENT>
<TYPE>10QSB
<SEQUENCE>1
<FILENAME>q304.txt
<DESCRIPTION>QUARTERLY REPORT ON FORM 10QSB FOR THE QUARTER ENDED MARCH 31, 2004
<TEXT>
            UNITED STATES SECURITIES AND EXCHANGE COMMISSION

                           Washington, D.C.  20549


                               FORM 10-QSB

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

     For the quarterly period ended March 31, 2004

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

     For the transition period from ____________  to____________

                        Commission File No. 000-49671

                           BEAR LAKE RECREATION, INC.
                           --------------------------
        (Exact name of small business issuer as specified in its charter)


           NEVADA                                 87-0620495
           ------                                 ----------
(State or other jurisdiction of                (I.R.S. Employer I.D. No.)
incorporation or organization)

                        4685 S. Highland Drive #202
                         Salt Lake City, Utah 84117
                         --------------------------
                 (Address of principal executive offices)

                               (801) 278-9424
                               --------------
                        (Issuer's telephone number)

                                     N/A
                                     ---
            (Former name, former address and former fiscal year,
                       if changed since last report)

     Check whether the Company (1) filed all reports required to be filed by
Section 13 or 15(d) of the Exchange Act during the past 12 months (or for such
shorter period that the Company was required to file such reports), and (2)
has been subject to such filing requirements for the past 90 days.   Yes [ ]
No [X]   Yes [X]    No  [ ]

            APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY
                PROCEEDINGS DURING THE PRECEDING FIVE YEARS

                              Not applicable.

                   APPLICABLE ONLY TO CORPORATE ISSUERS

     Indicate the number of shares outstanding of each of the Registrant's
classes of common stock, as of the latest practicable date:

                           September 30, 2004

                            2,874,200 shares

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

<PAGE>

                      PART I - FINANCIAL INFORMATION

Item 1.   Financial Statements.


                    BEAR LAKE RECREATION, INC.
                 [A Development Stage Company]
                          Balance Sheet
                          March 31, 2004


ASSETS

Current Assets:
    Cash in bank                                     $      160
                                                     ----------
      Total Current Assets                                  160
                                                     ----------
           Total Assets                              $      160
                                                     ==========
LIABILITIES AND STOCKHOLDERS' DEFICIT

Liabilities:
  Current Liabilities:
  Accounts payable                                   $    2,276
  Accounts payable-related party                          7,084
                                                     ----------
      Total Current Liabilities                           9,360
                                                     ----------
           Total Liabilities                              9,360


Stockholders' Deficit:
  Common Stock -- 50,000,000 shares authorized
   having a par value of $.001 per share;
   1,374,200 shares issued and outstanding                1,374
  Additional Paid-in Capital                             79,704
  Deficit accumulated during the development stage      (90,278)
                                                     ----------
      Total Stockholders' Deficit                        (9,200)
                                                     ----------
           Total Liabilities and Stockholders' Deficit      160
                                                     ==========

         See accompanying notes to financial statements
<PAGE>
                    BEAR LAKE RECREATION, INC.
                 [A Development Stage Company]
                     Statements of Operations
 For the three and Nine month periods ended March 31, 2004 and 2003, and for
     the Period from Inception [October 22, 1998] through March 31, 2004

                        Three     Three       Nine     Nine      October 22,
                       Months    Months     Months   Months         1998
                        Ended     Ended      Ended    Ended        through
                      3/31/04    3/31/03   3/31/04  3/31/03       3/31/04
Sales                 $    0    $    0    $     0   $     50           1,396
Cost of Sales              0         0          0          0             707
                      ------    ------    -------   --------      ----------
  Gross Profit             0         0          0         50             689

General and
administrative
expenses               3,016         0      4,433         19          71,256
                      ------    ------    -------   --------      ----------
  Net incoem/(loss)
  from operations     (3,016)        0     (4,433)        31         (70,567)

Other Income(Expense)
  Write off of
   inventory               -         -          -          -         (10,645)
  Loss on sale of
   assets                  -         -          -          -          (9,066)
                     -------   -------    -------   --------     -----------
Total Other
Income(Expense)            -         -          -          -         (19,711)

Net income/(loss)
before taxes          (3,016)        -     (4,433)        31         (90,278)

Income taxes               -         -          -          -               -
                     -------   -------   --------   --------    ------------
Net income/(loss)    $(3,016)  $     0   $ (4,433)  $     31    $    (90,278)
                     =======   =======   ========   ========    ============
Income/(Loss) Per
Share-Basic and
Diluted                (0.01)     0.00      (0.01)      0.01           (0.07)
                     =======   =======   ========   ========    ============

Weighted Average
Shares Outstanding-
Basic and Diluted  1,374,200 1,374,200  1,374,200  1,374,200       1,335,451
                   ========= =========  =========  =========    ============

          See accompanying notes to financial statements
<PAGE>
                     BEAR LAKE RECREATION, INC.
                    [A Development Stage Company]
                      Statements of Cash Flows
For the Nine month periods ended March 31, 2004 and 2003, and for the
 Period from Inception [October 22, 1998] through March 31, 2004

                                           Nine          Nine        October
                                           Months        Months      22, 1998
                                           Ended         Ended       through
                                           3/31/04       3/31/03     3/31/04
Cash Flows from Operating Activities
Net Loss                                   $(4,433)  $        31    $ (90,278)
Adjustments to reconcile net loss
to net cash used in operating
activities:
    Depreciation and amortization                -             -        4,799
    Loss on disposal of equipment                -             -        9,066
    Write off of related party receivable        -             -        1,000
    Write off of Website development costs       -             -        8,877
    Write off of inventory                       -             -       10,645
Decrease (increase) in inventory                 -             -      (10,645)
Increase in accounts payable                (1,651)            -        2,276
Increase in accounts payable-related party   6,084           200        7,084
Increase (decrease) in bank overdraft            -           (22)           -
                                           -------   -----------   ----------
   Net Cash provided by (used in)
   Operating activities                          -           209     (57,176)

Cash Flows from Investing Activities
Purchase of property and equipment               -             -      (12,433)
Website development costs                        -             -      (10,309)
                                           -------   -----------   ----------
  Net Cash used in Investing activities          -             -      (22,742)

Cash Flows from Financing Activities
Stock offering costs                             -             -       (6,072)
Related-party receivable                         -             -       (1,000)
Proceeds from the issuance of common stock       -             -       87,150
                                           -------   -----------   ----------
   Net Cash provided by Financing activities     -             -       80,078

Net increase (decrease) in Cash                  -           209          160
Beginning Cash Balance                         160             0            -
                                           -------   -----------   ----------
Ending Cash Balance                        $   160   $       209   $      160
                                           =======   ===========   ==========

Supplemental Disclosure of Cash Flow Information:
  Cash paid during the year for interest   $     0   $         0   $        0
  Cash paid during the year for income taxes     0             0            0

          See accompanying notes to financial statements
<PAGE>
                    BEAR LAKE RECREATION, INC.
                    [A Development Stage Company]
                    Notes to Financial Statements
                    March 31, 2004

Note 1    Organization and Summary of Significant Accounting Policies-
          (continued)

          (e) Inventories

          Inventories have subsequently been written off.

          (f) Use of Estimates in Preparation of Financial Statements

          The financial statements contained herein have been prepared by
          management and are unaudited.  It is believed that these financial
          statements conform with U. S. generally accepted accounting
          principles requires 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.

Note 2    Going Concern

          The Company is a development stage enterprise, has suffered losses
          from operations and has had negative cash flows from operating
          activities during the period from inception [October 22, 1998]
          through this reporting period.  Realization of a major portion of
          the assets is dependent upon the Company's ability to meet its
          future financing requirements, and the success of future
          operations. These factors raise substantial doubt  about the
          Company's  ability to continue as a going concern. The financial
          statements do not include any adjustment that might result from
          the outcome of this uncertainty. Currently, managements plans
          include finding a well-capitalized merger candidate to recommence
          its operations.

Note 3    Common Stock

          On October 25, 1998, the Company issued 1,000,000 shares to an
          officer of the Company for cash considerations of $1,000 or $.001
          per share.

          On March 4, 1999, the Company received $45,000 cash considerations
          for the issuance of 45,000 shares  of common stock at a price of
          $1.00 per share.

          In July and August 2000, the Company issued 329,200 shares of its
          common stock for $41,150 or $.125 per share.

          On September 28, 2004, the Company issued 1,500,000 shares of its
          common stock at par value to its officers and directors for
          services rendered.

<PAGE>
                    BEAR LAKE RECREATION, INC.
                  [A Development Stage Company]
                  Notes to Financial Statements


Note 4    Related Party Transactions

          The Company has received advances from an investor in order to
          fund operating expenses.  The  loan is interest free, unsecured
          and payable on demand. The balance of the loan as of March 31,
          2004 is $7,084.

Note 5    Subsequent Events

          In August 2003, and again in March  2004 the Company's sole
          officer and director resigned from the Company, and in seriatim
          appointed a new officer(s) and member(s) of the board of
          directors.

          On September 28, 2004, the Company issued 1,500,000 shares of its
          common stock at par value to its officers and directors for
          services rendered.

<PAGE>
ITEM 2.   MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND

Plan of Operation.
- ------------------

     Our Company's plan of operation for the next 12 months is to:(i)
consider guidelines of industries in which our Company may have an interest;
(ii) adopt a business plan regarding engaging in business in any selected
industry; and (iii) to commence such operations through funding and/or the
acquisition of a "going concern" engaged in any industry selected.

     Our Company's only foreseeable cash requirements during the next 12
months will relate to maintaining our Company in good standing in the State
of Nevada, as well as legal and accounting fees.  Management does not
anticipate that our Company will have to raise additional funds during the
next 12 months.

Results of Operations.
- ----------------------

Three Months Ended March 31, 2004 compared to Three Months Ended March 31,
2003.
- -----

          In the quarterly period ended March 31, 2004, we had sales of $0,
compared to the quarterly period ended March 31, 2003, with sales of $0.
General and administrative expenses were $3,016 for the March 31, 2004 period
compared to $0 for the March 31, 2003 period.  We had net loss of $3,016 for
the March 31, 2004 period compared to a net loss of $0 for the March 31,
2003 period.

Nine Months Ended March 31, 2004 compared to Nine Months Ended March 31, 2003.
- ------------------------------------------------------------------------------

          In the nine months ended March 31, 2004, we had sales of $0,
compared to the nine months ended March 31, 2003, with sales of $50.  General
and administrative expenses were $4,433 for the March 31, 2004 period compared
to $19 for the March 31, 2003 period.  We had net loss of $4,433 for the March
31, 2004 period compared to a net income of $31 for the March 31, 2003
period.

Liquidity and Capital Resources.
- --------------------------------

          Our total assets as of March 31, 2004, were $160.  We do depend on a
shareholder being able to loan us money to fund our attempt to get our Company
current in its filings and if this shareholder is not able to loan us the
money our ability to continue in our attempt to get our Company current would
be substantially reduced.

Forward-Looking Statements.
- ---------------------------

          The foregoing discussion contains forward-looking statements that
discuss, among other things, future expectations and projections regarding
future developments, operations and financial conditions. All forward-looking
statements are based on management's existing beliefs about present and future
events outside of management's control and on assumptions that may prove to be
incorrect. If any underlying assumptions prove incorrect, Birch Financial's
actual results may vary materially from those anticipated, estimated,
projected or intended.

Item 3.   Controls and Procedures.

     As of September 30, 2004, we carried out an evaluation, under the
supervision and with the participation of our President and
Secretary/Treasurer, of the effectiveness of our disclosure controls and
procedures.  Based on this evaluation, our President and Secretary/Treasurer
concluded that our disclosure controls and procedures are effective in timely
alerting them to material information required to be included in our periodic
Securities and Exchange Commission reports.  It should be noted that the
design of any system of controls is based in part upon certain assumptions
about the likelihood of future events, and there can be no assurance that any
design will succeed in achieving its stated goals under all potential future
conditions, regardless of how remote.  In addition, we reviewed our internal
controls over financial reporting, and there have been no changes in our
internal controls or in other factors in the last fiscal quarter that has
materially affected or is reasonably likely to materially affect our internal
control over financial reporting.

                        PART II - OTHER INFORMATION

Item 1.   Legal Proceedings.

     None; not applicable.

Item 2.   Unregistered Sales of Equity Securities and Use of Proceeds.

     None; not applicable.

Item 3.   Defaults Upon Senior Securities.

     None; not applicable.

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

     None; not applicable.

Item 5.   Other Information.

     None; not applicable.

Item 6.   Exhibits and Reports on Form 8-K.

     (a) Exhibits.

         31.1 302 Certification of Wayne Bassham

         31.2 302 Certification of Todd Albiston

         32 906 Certification

     (b) Reports on Form 8-K.

         None.

<PAGE>

                                SIGNATURES

          In accordance with the requirements of the Exchange Act, the
Registrant has caused this Quarterly Report to be signed on its behalf by the
undersigned, thereunto duly authorized.

                                         BEAR LAKE RECREATION, INC.


Date: 11/5/2004                          By:/s/Wayne Bassham
      ---------                             ------------------------
                                            Wayne Bassham
                                            President and Director

Date: 11/5/2004                          By:/s/Todd Albiston
      ---------                             ------------------------
                                            Todd Albiston,
                                            Secretary/Treasurer and Director
<PAGE>


</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31
<SEQUENCE>2
<FILENAME>ex31-1q.txt
<DESCRIPTION>302 CERTIFICATION OF WAYNE BASSHAM
<TEXT>
Exhibit 31.1
                   CERTIFICATION PURSUANT TO
         SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

     I, Wayne Bassham, President of Bear Lake Recreation, Inc. (the "small
business issuer"), certify that:

     1.   I have reviewed this Quarterly Report on Form 10-QSB of the small
business issuer;

     2.   Based on my knowledge, this Quarterly Report does not contain any
untrue statement of a material fact or omit to state a material fact necessary
to make the statements made, in light of the circumstances under which such
statements were made, not misleading with respect to the period covered by
this Quarterly Report;

     3.   Based on my knowledge, the financial statements, and other
financial information included in this Quarterly Report, fairly present in all
material respects the financial condition, results of operations and cash
flows of the small business issuer as of, and for, the periods presented in
this Quarterly Report;

     4.   The small business issuer's other certifying officer(s) and I are
responsible for establishing and maintaining disclosure controls and
procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the
small business issuer and have:

     a)   designed such disclosure controls and procedures, or caused such
          disclosure controls and procedures to be designed under our
          supervision, to ensure that material information relating to the
          small business issuer, including its consolidated subsidiaries, is
          made known to us by others within those entities, particularly
          during the period in which this Quarterly Report is being prepared;

     b)   evaluated the effectiveness of the small business issuer's
          disclosure controls and procedures and presented in this Quarterly
          Report our conclusions about the effectiveness of the disclosure
          controls and procedures, as of the end of the period covered by this
          Quarterly Report based on such evaluation; and

     c)   disclosed in this Quarterly Report any change in the small business
          issuer's internal control over financial reporting that occurred
          during the small business issuer's most recent fiscal quarter (the
          small business issuer's fourth fiscal quarter in the case of an
          annual report) that has materially affected, or is reasonably likely
          to materially affect, the small business issuer's internal control
          over financial reporting; and

     5.   The small business issuer's other certifying officer(s) and I have
disclosed, based on our most recent evaluation of internal control over
financial reporting, to the small business issuer's auditors and the audit
committee of the small business issuer's board of directors (or persons
performing the equivalent functions);

     a)   all significant deficiencies and material weaknesses in the design
          or operation of internal control over financial reporting which are
          reasonably likely to adversely affect the small business issuer's
          ability to record, process, summarize and report financial
          information; and

     b)   any fraud, whether or not material, that involves management or
          other employees who have a significant role in the small business
          issuer's internal control over financial reporting.

Dated: 11/5/2004                     Signature:/s/Wayne Bassham
                                     Wayne Bassham
                                     President


</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31
<SEQUENCE>3
<FILENAME>ex31-2q.txt
<DESCRIPTION>302 CERTIFICATION OF TODD ALBISTON
<TEXT>

Exhibit 31.2
                   CERTIFICATION PURSUANT TO
         SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

     I, Todd Albiston, Secretary/Treasurer of Bear Lake Recreation, Inc. (the
"small business issuer"), certify that:

     1.   I have reviewed this Quarterly Report on Form 10-QSB of the small
business issuer;

     2.   Based on my knowledge, this Quarterly Report does not contain any
untrue statement of a material fact or omit to state a material fact necessary
to make the statements made, in light of the circumstances under which such
statements were made, not misleading with respect to the period covered by
this Quarterly Report;

*     3.   Based on my knowledge, the financial statements, and other
financial information included in this Quarterly Report, fairly present in all
material respects the financial condition, results of operations and cash
flows of the small business issuer as of, and for, the periods presented in
this Quarterly Report;

     4.   The small business issuer's other certifying officer(s) and I are
responsible for establishing and maintaining disclosure controls and
procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the
small business issuer and have:

     a)   designed such disclosure controls and procedures, or caused such
          disclosure controls and procedures to be designed under our
          supervision, to ensure that material information relating to the
          small business issuer, including its consolidated subsidiaries, is
          made known to us by others within those entities, particularly
          during the period in which this Quarterly Report is being prepared;

     b)   evaluated the effectiveness of the small business issuer's
          disclosure controls and procedures and presented in this Quarterly
          Report our conclusions about the effectiveness of the disclosure
          controls and procedures, as of the end of the period covered by this
          Quarterly Report based on such evaluation; and

     c)   disclosed in this Quarterly Report any change in the small business
          issuer's internal control over financial reporting that occurred
          during the small business issuer's most recent fiscal quarter (the
          small business issuer's fourth fiscal quarter in the case of an
          annual report) that has materially affected, or is reasonably likely
          to materially affect, the small business issuer's internal control
          over financial reporting; and

     5.   The small business issuer's other certifying officer(s) and I have
disclosed, based on our most recent evaluation of internal control over
financial reporting, to the small business issuer's auditors and the audit
committee of the small business issuer's board of directors (or persons
performing the equivalent functions);

     a)   all significant deficiencies and material weaknesses in the design
          or operation of internal control over financial reporting which are
          reasonably likely to adversely affect the small business issuer's
          ability to record, process, summarize and report financial
          information; and

     b)   any fraud, whether or not material, that involves management or
          other employees who have a significant role in the small business
          issuer's internal control over financial reporting.

Dated: 11/5/2004                     Signature:/s/Todd Albiston
                                     Todd Albiston
                                     Secretary/Treasurer

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-32
<SEQUENCE>4
<FILENAME>ex32q304.txt
<DESCRIPTION>906 CERTIFICATION
<TEXT>

Exhibit 32
                    CERTIFICATION PURSUANT TO
                     18 U.S.C. SECTION 1350,
                      AS ADOPTED PURSUANT TO
          SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002


     In connection with the Quarterly Report of Bear Lake Recreation, Inc.
(the "Company") on Form 10-QSB for the period ending March 31, 2004, as
filed with the Securities and Exchange Commission on the date hereof (the
"Quarterly Report"), We, Wayne Bassham, President and director and Todd
Albiston, Secretary/Treasurer of our Company, certify, pursuant to 18 U.S.C.
Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of
2002, that:

     (1) The Quarterly Report fully complies with the requirements of section
13(a) or 15(d) of the Securities Exchange Act of 1934; and

     (2)  The information contained in the Quarterly Report fairly presents,
in all material respects, the financial condition and result of operations of
the Company.

Dated: 11/5/2004                         /s/Wayne Bassham
      ----------                         ---------------------------
                                         Wayne Bassham
                                         President and director


Dated: 11/5/2004                         /s/Todd Albiston
      ----------                         ---------------------------
                                         Todd Albiston
                                         Secretary/Treasurer and director



</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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