                                   E CASH, INC.

                           AUDITED FINANCIAL STATEMENTS

                                  MARCH 31, 2006

                                      * * *

<PAGE>

                                   E CASH, INC.

                                      INDEX

REPORT OF REGISTERED PUBLIC ACCOUNTING FIRM

FINANCIAL STATEMENTS:                                               STATEMENT
--------------------                                                ---------

     BALANCE SHEETS - MARCH 31, 2006 AND 2005                              1

     STATEMENTS OF INCOME
     FOR THE YEARS ENDED MARCH 31, 2006 AND 2005                           2

     STATEMENTS OF CASH FLOWS
     FOR THE YEARS ENDED MARCH 31, 2006 AND 2005                           3

     STATEMENT OF STOCKHOLDER'S EQUITY
     MARCH, 2006                                                           4

     NOTES TO FINANCIAL STATEMENTS                                         5

<PAGE>
                           MEYLER & COMPANY, LLC
                          CERTIFIED PUBLIC ACCOUNTANTS
                                  ONE ARIN PARK
                                 1715 HIGHWAY 35
                              MIDDLETOWN, NJ 07748







             Report of Independent Registered Public Accounting Firm



To the Board of Directors
   and Stockholder
E Cash, Inc.
Millburn, NJ

We have audited the accompanying  balance sheets of E Cash, Inc. as of March 31,
2006 and 2005 and the related statements of operations and accumulated  earnings
(deficit),  and cash flows for each of the two years then ended. 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 the standards of the Public  Company
Accounting Oversight Board (United States). Those standards require that we plan
and  perform  the  audit  to  obtain  reasonable  assurance  about  whether  the
consolidated financial statements are free of material misstatement. The Company
is not  required  to  have,  nor were we  engaged  to  perform,  an audit of its
internal control over financial reporting.  Our audit included  consideration of
internal  control  over  financial  reporting  as a basis  for  designing  audit
procedures that are appropriate in the circumstances, but not for the purpose of
expressing an opinion on the  effectiveness  of the Company's  internal  control
over financial reporting. Accordingly, we express no such opinion. An audit also
includes  examining,  on a test  basis,  evidence  supporting  the  amounts  and
disclosures in the financial  statements,  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 E Cash, Inc. as of March 31,
2006 and 2005,  and the results of its operations and its cash flows for each of
the two years then ended in  conformity  with  accounting  principles  generally
accepted in the United States of America.



                                                           Meyler & Company, LLC



Middletown, NJ
June 13, 2006

<PAGE>

                                 E CASH, INC.                  STATEMENT 1

                      BALANCE SHEETS MARCH 31, 2006 AND 2005

                                                            2006            2005
                                                            ----            ----
            ASSETS

Current Assets:
      Cash and cash equivalents                          $  89,374    $  89,517
      Accounts receivable                                   10,969        4,211
                                                         ---------    ---------
         Total current assets                              100,343       93,728
                                                         ---------    ---------

Property and equipment, at cost:
      Equipment - ATM's                                    103,512      103,512
      Less, accumulated depreciation                       (98,952)     (94,392)
                                                         ---------    ---------
         Totals                                              4,560        9,120
                                                         ---------    ---------

         TOTALS                                          $ 104,903    $ 102,848
                                                         =========    =========

      LIABILITIES AND STOCKHOLDER'S EQUITY (DEFICIENCY)

Current Liabilities:
      Accrued expenses                                   $   2,290    $   2,610
      Loans payable to related parties                      47,692      111,763

      Income taxes payable                                  15,405
                                                         ---------    ---------
         Total current liabilities                          65,387      114,373
                                                         ---------    ---------

Stockholder's equity (deficiency):
      Common stock, authorized 500,000,000 shares:
      par value - $.001; 21,244,114
      issued and outstanding                                21,244       21,244
      Retained earnings (deficit)                           18,272      (32,769)
                                                         ---------    ---------
            Total stockholder's equity (deficiency)         39,516      (11,525)
                                                         ---------    ---------

      TOTALS                                             $ 104,903    $ 102,848
                                                         ==========   =========

See Notes to Financial Statements.

<PAGE>

                                  E CASH INC.                        STATEMENT 2

                               STATEMENTS OF INCOME
                   FOR THE YEARS ENDED MARCH 31, 2006 AND 2005

                                                         2006             2005
                                                         ----             ----
            INCOME

Revenues:
      ATM fees                                          $124,342        $ 90,972
      Commissions                                          2,996
                                                        --------        --------
            Totals                                       127,338          90,972
                                                        --------        --------

Expenses:
      Operating expenses                                  41,850          32,940
      Selling, general and
           administrative expenses                        13,482          14,524
      Depreciation                                         4,560           4,868
                                                        --------        --------
            Totals                                        59,892          52,332

Income from Operations                                    67,446          38,640

Income Tax Expense                                        16,405             550
                                                        --------        --------

Net Income                                              $ 51,041        $ 38,090
                                                        ========        ========

Net income per common share
  basic and diluted                                     $   0.09        $   0.10
                                                        ========        ========

Weighted average common
  shares outstanding                                     543,189         380,775

See Notes to Financial Statements.

<PAGE>

                                 E CASH, INC.                        STATEMENT 3

                             STATEMENTS OF CASH FLOWS
                   FOR THE YEARS ENDED MARCH 31, 2006 AND 2005

<TABLE>
<CAPTION>
                                                              2006           2005
                                                              ----           ----
<S>                                                     <C>            <C>
Operating activities:
           Net income                                   $    51,041    $    38,090

Adjustments to reconcile net income to net cash
           provided by operating activities

           Depreciation                                       4,560          4,868

Changes in assets and liabilities:
           (Decrease) increase in accounts receivable        (6,758)         5,459
           Decrease in accrued expenses                        (319)       (15,629)
           Increase in income taxes payable                  15,405
                                                        -----------    -----------
           Net cash provided by operating activities         63,929         32,788
                                                        -----------    -----------

Financing Activities:
           Bank overdraft                                                  (2,916)
           Proceeds from loans from related parties       1,997,584      2,394,809
           Payments on loans from related parties        (2,061,656)    (2,337,204)
                                                        -----------    -----------
           Net Cash provided by (used in)
           financing activities                             (64,072)        54,689
                                                        -----------    -----------

Net (decrease) increase in cash and cash equivalents           (143)        87,477

Cash and cash equivalents, beginning of year                 89,517          2,040
                                                        -----------    -----------

CASH AND CASH EQUIVALENTS,
END OF YEAR                                             $    89,374    $    89,517
                                                        ===========    ===========

Supplemental cash flow disclosures:

           Taxes paid                                   $     1,000    $       550
                                                        ===========    ===========
</TABLE>

See Notes to Financial Statements

<PAGE>

                                  E CASH, INC.                     STATEMENT 4

                        STATEMENT OF STOCKHOLDERS' EQUITY

                                 MARCH 31, 2006

<TABLE>
<CAPTION>
                                                                                Additional        Retained        Total
                                                      Common Stock               Paid-in          Earnings     Stockholders'
                                                  Shares          Amount         Capital         (Deficit)    Equity (Deficit)
                                               ------------    ------------    ------------    ------------    ------------

<S>                                                      <C>   <C>                             <C>             <C>
Balance, March 31, 2004                                  10    $      1,000                    $    (50,615)   $    (49,615)

Net income for the year ended March 31, 2005                                                         38,090          38,090
                                               ------------    ------------    ------------    ------------    ------------
                                                         10           1,000                         (12,525)        (11,525)

Reverse Merger (Note 1)

     Exchange of shares                                 (10)         (1,000)   $      1,000
Outstanding common stock of E Cash, Inc.
     (formerly Avery Sports Turf, Inc.)         497,645,600         497,645       3,729,806      (4,227,451)
Redemption of shares at merger                 (496,401,486)       (496,401)        496,401
Issuance of shares on merger                     20,000,000          20,000         (20,000)
Capitalization of prior losses                                                   (4,207,207)      4,207,207
                                               ------------    ------------    ------------    ------------    ------------
Balance, March 31, 2005                          21,244,114          21,244               0         (32,769)        (11,525)
Net income for the year ended March 31, 2006                                                         51,041          51,041
                                               ------------    ------------    ------------    ------------    ------------
Balance, March 31, 2006                          21,244,114    $     21,244    $          0    $     18,272    $     39,516
                                               ============    ============    ============    ============    ============
</TABLE>

See Notes to Financial Statements

<PAGE>

                          Notes to Financial Statements

                                  E CASH, INC.                     STATEMENT 5

                          NOTES TO FINANCIAL STATEMENTS

Note 1- Nature of business:

      E Cash, Inc. (the Company), incorporated in April 1999, is in the business
      of operating automated teller machines ("ATMs").  The ATMs operated by the
      Company are non- financial institution  stand-alone cash dispensing units.
      The ATMs are typically placed in supermarkets and various retail locations
      not generally serviced by traditional and financial  institution ATMs. The
      Company's  ATMs can be accessed with either a debit or credit card. All of
      the Company's ATMs are located in New Jersey.

      The  retailer's  main  incentive is to provide ready cash to its customers
      for additional  purchases.  There are no written  contracts  pertaining to
      these agreements between the retailer and the Company and either party has
      the right to terminate the  relationship  at will. The Company owns all of
      the ATMs, and provides  installation and servicing of the machines.  These
      ATMs are  electronically  connected to major  financial  institutions  via
      transaction processing networks.  When a customer uses his debit or credit
      card in the ATM, the network  verifies the validity of the customer's card
      and password as well as verifying the availability of the funds requested.
      Once the approval  process is  completed,  the ATM  dispenses  cash to the
      customer  and the network  charges the agreed upon fees to the  customer's
      account.  Customers  using the Company's  ATMs incur  transaction  charges
      ranging from $1.50 to $6.75, based on the location of that particular ATM.
      The retailers where ATMs are installed are paid a commission  (usually 10%
      to 15% of total fees).

      On March 27,  2006,  the  Company  entered  into a  agreement  and plan of
      reorganization  with Avery Sports Turf, Inc.  ("Avery") which subsequently
      changed its name to ECash, Inc whereby Avery issued  20,000,000  shares of
      its common stock to acquire the Company. Additionally,  Avery authorized a
      1 for 400 reverse split of its common stock prior to the merger.  The name
      change and reverse  split became  effective on May 22, 2006. In connection
      with the merger,  the Company  became a wholly owned  subsidiary of Avery.
      Prior  to the  merger,  Avery  was a  non-operating  "shell"  corporation.
      Pursuant to  Securities  and Exchange  Commission  rules,  the merger of a
      private operating company into a non-operating  public shell  corporation,
      with nominal net assets, is considered a capital transaction.  At the time
      of the merger,  the  officers  and  directors  of Avery  resigned and were
      replaced  with the officers and  directors of the Company.  For  financial
      statement  presentation,  the merger has been  reflected in the  financial
      statements  as  though  it  occurred  on March 31,  2005.  The  historical
      financial  statements  prior to March 31,  2005 are those of the  Company.
      Since the merger is a recapitalization and not a business combination, pro
      forma information is not presented.

                         Notes to Financial Statements
                                     1 of 5
<PAGE>

                                  E CASH, INC.

                          NOTES TO FINANCIAL STATEMENTS

Note 2- Summary of significant accounting polices:

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

      Risk and Uncertainties:
      Factors that could affect the Company's future operating results and cause
      future results to vary materially from expectations  include,  but are not
      limited to, lower than anticipated retail  transactions,  and inability to
      control expenses,  technology changes in the industry,  relationships with
      processing agencies and networks, changes in its relationship with related
      parties providing  operating services to the Company and general uncertain
      economic conditions.  Negative developments in these or other risk factors
      could have  material  adverse  affect on the  Company's  future  financial
      position, results of operations and cash flow.

      Control by principal stockholder:
      The sole  stockholder  owns  all of the  voting  power of the  outstanding
      shares of the common stock of the Company.  Accordingly,  this stockholder
      has  the  ability  to  control  the  approval  of most  corporate  actions
      including  increasing the authorized  capital stock of the Company and the
      dissolution, merger or sale of the Company's assets.

      Cash and cash equivalents:
      The Company  considers all  highly-liquid  investments  with a maturity of
      three months or less when purchased to be cash  equivalents.  There are no
      cash equivalents at March 31, 2006 and 2005.

      Equipment and depreciation:
      Equipment is stated at cost and is depreciated using the declining balance
      method over the  estimated  useful  lives of the  respective  assets.  The
      estimated  useful  life  of  equipment  (ATMs)  is  five  years.   Routine
      maintenance,  repairs and  replacement  costs are expensed as incurred and
      improvements  that extend the useful  life of the assets are  capitalized.
      When  equipment  is sold or  otherwise  disposed  of, the cost and related
      accumulated   depreciation  are  eliminated  from  the  accounts  and  any
      resulting gain or loss is recognized in operations.

      Revenue recognition:
      The  Company  derives its revenue  mainly from  transaction  fees from ATM
      usage, that is the number of total transactions per each location,  at the
      agreed upon transaction fee rate. Accordingly,  the Company recognizes its
      revenues  at  the  time  of  the  ATM  transaction.  The  Company  records
      transaction  fees from ATM usage on a gross basis with commissions paid to
      retailers included within operating expenses.

                         Notes to Financial Statements
                                     2 of 5
<PAGE>

                                  E CASH, INC.

                          NOTES TO FINANCIAL STATEMENTS

      Fair values of financial instruments:
      The  Company  uses  financial  instruments  in the  normal  course  of its
      business.  The carrying values of cash equivalents,  accounts  receivable,
      accounts   payable,   accrued  expenses  and  other  current   liabilities
      approximate  their fair value due to the  short-term  maturities  of these
      assets and liabilities.

      Income taxes:
      The Company  accounts for income taxes using the liability  method,  which
      requires the determination of deferred tax assets and liabilities based on
      the  differences  between  the  financial  and tax  bases  of  assets  and
      liabilities  using  enacted  tax  rates  in  effect  for the year in which
      differences  are expected to reverse.  Deferred tax assets are adjusted by
      valuation allowance,  if, based on the weight of available evidence, it is
      more likely than not that some  portion or all of the  deferred tax assets
      will not be realized.

      Income tax provisions require the use of management  judgments,  which are
      subject to challenge by various taxing authorities.  Significant estimates
      used in  accounting  for income taxes relate to  determination  of taxable
      income and the determination of temporary differences between book and tax
      bases.  Temporary  differences  are a result of the Company  preparing its
      corporate tax returns on the cash basis method of accounting.

      Recent accounting pronouncements:
      In  December  2004,  the FASB issued  Statement  of  Financial  Accounting
      Standards No. 153 (SFAS 153), "Exchanges of Non-monetary Assets." SFAS 153
      amends the guidance in APB No. 29,  "Accounting for  Non-monetary  Assets"
      APB No. 29 was  based on the  principle  that  exchanges  of  non-monetary
      assets should be measured on the fair value of the assets exchanged.  SFAS
      153  amends  APB  No.  29 to  eliminate  the  exception  for  non-monetary
      exchanges  of similar  productive  assets  and  replaces  it with  general
      exception for exchanges of non-monetary assets that do not have commercial
      substance  if the future  cash flows of the entity are  expected to change
      significantly  as a result  of the  exchange.  SFAS 151 is  effective  for
      financial  statements  issued for fiscal  years  beginning  after June 15,
      2005.  The adoption of SFAS 153 is not expected to have a material  effect
      on the Company's financial position or results of operations.

      In May 2005, the FASB issued SFAS No. 154,  "Accounting  Changes and Error
      Corrections   ("SFAS  No.  154")  which   replaces  APB  Opinion  No.  20,
      "Accounting  Changes" and SFAS No. 3,  "Reporting  Accounting  Changes" in
      Interim Financial  Statements-An  Amendment of ABP Opinion No. 28 SFAS No.
      154 provides  guidance on the  accounting  for and reporting of accounting
      changes  and error  corrections.  Specifically,  this  statement  requires
      "retrospective application" of the direct effect for a voluntary change in
      accounting  principle to prior  periods'  financial  statements,  if it is
      practical  to  do  so.  SFAS  No.  154  also  strictly  defines  the  term
      "restatement" to mean the

                         Notes to Financial Statements
                                     3 of 5
<PAGE>

                                  E CASH, INC.

                          NOTES TO FINANCIAL STATEMENTS

      Recent accounting pronouncements (continued):
      correction  of errors made in fiscal years  beginning  after  December 15,
      2005 and  required  to be adopted by the  Company in the first  quarter of
      fiscal year 2006. Although we will continue to evaluate the application of
      SFAS No. 154,  management does not currently  believe adoption will have a
      material impact on our results of operations,  financial  position or cash
      flow.

Note 3 - Cash:

      The  Company  maintains  cash in the  ATMs at all  times.  Cash in ATMs is
      approximately   $87,831   and   $74,660  at  March  31,   2006  and  2005,
      respectively.

Note 4- Equipment:
      Equipment is comprised of the following at March 31,

                                    2006         2005
                                 ---------    ---------

Equipment                        $ 103,512    $ 103,512

Less, accumulated depreciation     (98,952)     (94,392)

                                 ---------    ---------
     Totals                      $   4,560    $   9,120
                                 =========    =========

      Depreciation  expense for the years ended March 31, 2006 and 2005 amounted
      to $4,560 and $4,868, respectively.

Note 5- Related party transactions:

      The  Company's  current  sole  officer  and  director  is  also  the  sole
      stockholder of the Company as well as being the sole officer, director and
      stockholder  of other  affiliated  companies.  Future  business  operating
      results and  substantially all of the services provided to the Company are
      dependent on this individual, and the other affiliated companies.

      The  Company  has  engaged in  numerous  transactions  with these  related
      parties for financing  needs as well as for  services.  For the year ended
      March 31,  2004,  related  parties  services  -  management  fees  totaled
      $104,000. No fees were charged for the year ended March 31, 2005.

      Management fees represent charges for the following:

            1. Installation of ATMs at all locations.
            2. Service and maintenance of all Company owned ATMs.
            3. Cash replacement for all ATMs.
            4. General and administrative services.

                         Notes to Financial Statements
                                     4 of 5
<PAGE>


                                  E CASH, INC.
                          NOTES TO FINANCIAL STATEMENTS

      Related party transactions (continued):
      Loans payable - related parties:

      Loans  payable to related  parties  represent  cash  advances  for working
      capital  and vault  cash.  At March 31,  2006 and 2005,  loans  payable to
      related parties totaled  $47,692 and $111,763,  respectively.  These loans
      are non-interest bearing and have no stated terms of repayment.

Note 6- Income taxes:

      The Company has net operating loss carryforwards of approximately  $8,000,
      which expire in 2024,  that are available to offset future taxable income.
      Due to the uncertainty of realization of these loss carryforwards,  a full
      valuation allowance has been provided against the deferred tax asset.

      The provision for income taxes consists of the following at March 31,

                                 2006      2005
                               -------   -------

                     Federal   $10,347
                     State       6,058   $   550
                               -------   -------

                     Totals    $16,405   $   550
                               =======   =======



Note 7- Contingencies:

      Insurance Coverage:
      The Company is self insured against loss or damage to its machines and its
      contents.  During the years  ended  March 31,  2006 and 2005,  the Company
      suffered no such losses.

Note 8- Commissions:

      Commissions  paid to retailers are included within  operating  expenses on
      the  statement  of income.  For the years  ended  March 31, 2006 and 2005,
      $21,213 and $21,860 in commissions are included within operating expenses,
      respectively.

                                      * * *

                         Notes to Financial Statements
                                     5 of 5
<PAGE>
