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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">BRK. Inc. (“BRK” or “the
Company”) was incorporated on May 22, 2008 as a Nevada corporation. The Company has developed a product for the repair of
hanging vertical blinds. As part of this development the Company has completed the development and is building a machine to make
the parts for blind repair that it is selling. The development and testing of the machine is near completion with production and
marketing of the product to begin in the very near future.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Basis of Presentation</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">This summary of significant accounting policies
is presented to assist in understanding the Company’s financial statements. These accounting policies conform to accounting
principles, generally accepted in the United States of America, and has been consistently applied in the preparation of the financial
statements.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Reclassifications</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Certain prior year amounts have been reclassified
to conform with the current year presentation.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Use of Estimates</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The preparation of financial statements in
conformity with accounting principles generally accepted in the United States of America requires management to make estimates
and assumptions that affect the reported amounts of assets and liabilities at the date of the balance sheet. Actual results could
differ from those estimates.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Development-Stage Company</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The accompanying financial statements have
been prepared in accordance with Financial Accounting Standards Board’s Accounting Standard Codification (FASB ASC) 915-205
“Development-Stage Enterprises". A development-stage enterprise is one in which planned principal operations has not
commenced or if its operations has commenced, there has been no significant revenue there from. Development-stage companies report
cumulative costs from the enterprise’s inception.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Cash and Cash Equivalents</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">BRK considers all highly liquid investments
purchased with an original maturity of three months or less to be cash equivalents.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Property and Equipment</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Property and equipment is presented at cost
less accumulated depreciation. Expenditures for renewals and improvements are capitalized and depreciated, while repairs and maintenance
are charged to expense as incurred. Disposals are removed at cost less accumulated depreciation, and any resulting gain or loss
is reflected in current operations. There are none noted for the year ended April 20, 2012 and 2011.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">  </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Impairment of long-lived assets</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company reviews the carrying value of its long-lived assets
annually or whenever events or changes in circumstances indicate that the historical-cost carrying value of an asset may no longer
be appropriate. The Company assesses recoverability of the asset by comparing the undiscounted future net cash flows expected to
result from the asset to its carrying value. If the carrying value exceeds the undiscounted future net cash flows of the asset,
an impairment loss is measured and recognized. An impairment loss is measured as the difference between the net book value and
the fair value of the long-lived asset. Fair value is estimated based upon either discounted cash flow analysis or estimated salvage
value.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Basic and diluted net income per share</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Basic and diluted net income per share calculations are calculated
on the basis of the weighted average number of common shares outstanding during the year. They include the dilutive effect of common
stock equivalents in years with net income. Basic and diluted net income per share is the same due to the absence of common stock
equivalents.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Income Taxes</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">BRK recognizes deferred tax assets and liabilities based on differences
between the financial reporting and tax basis of assets and liabilities using the enacted tax rates and laws that are expected
to be in effect when the differences are expected to be recovered. BRK provides a valuation allowance for deferred tax assets for
which it does not consider realization of such assets to be more likely than not.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Beneficial Conversion Features</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The intrinsic value of a beneficial conversion feature inherent
to a convertible note payable, which is not bifurcated and accounted for separately from the convertible note payable and may not
be settled in cash upon conversion, is treated as a discount to the convertible note payable. This discount is amortized over the
period from the date of issuance to the date the note is due using the effective interest method. If the note payable is retired
prior to the end of its contractual term, the unamortized discount is expensed in the period of retirement to interest expense.
In general, the beneficial conversion feature is measured by comparing the effective conversion price, after considering the relative
fair value of detachable instruments included in the financing transaction, if any, to the fair value of the common shares at the
commitment date to be received upon conversion.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Recently Issued Accounting Pronouncements</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">BRK does not expect the adoption of any recently issued accounting
pronouncements to have a significant impact on their financial position, results of operations or cash flows.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As shown in the accompanying financial statements, BRK has an accumulated
deficit of $106,757 as of April 30, 2012 and incurred a loss from operations of $80,537 for the year ended April 30, 2012. Unless
profitability and increases in stockholders’ equity continues, these conditions raise substantial doubt as to BRK’s
ability to continue as a going concern. The April 30, 2012 financial statements do not include any adjustments that might be necessary
if BRK is unable to continue as a going concern.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">BRK continues to review its expense structure reviewing costs and
their reduction to move towards profitability. The Company’s expenses are planned to decrease resulting in profitability
and increased shareholders’ equity.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company follows Accounting Standards Codification
740, Accounting for Income Taxes.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company did not have taxable income
for the years ended April 30, 2012 or 2011. The Company’s deferred tax assets consisted of the following as of April 30,
2012 and 2011:</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="vertical-align: bottom">
<td> </td>
<td> </td>
<td colspan="2" style="border-bottom: black 1.5pt solid; font-weight: bold; text-align: center">2012</td>
<td> </td>
<td> </td>
<td colspan="2" style="border-bottom: black 1.5pt solid; font-weight: bold; text-align: center">2011</td>
<td> </td></tr>
<tr style="vertical-align: bottom; background-color: #CCEEFF">
<td style="width: 76%">Total deferred tax asset</td>
<td style="width: 1%; text-align: right"> </td>
<td style="width: 1%"> </td>
<td style="width: 9%; text-align: right">37,365</td>
<td style="width: 1%"> </td>
<td style="width: 1%; text-align: right"> </td>
<td style="width: 1%"> </td>
<td style="width: 9%; text-align: right">9,177</td>
<td style="width: 1%"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td>Valuation allowance</td>
<td style="text-align: right"> </td>
<td style="border-bottom: black 1.5pt solid"> </td>
<td style="border-bottom: black 1.5pt solid; text-align: right">(37,365)</td>
<td> </td>
<td> </td>
<td style="border-bottom: black 1.5pt solid"> </td>
<td style="border-bottom: black 1.5pt solid; text-align: right">(9,177)</td>
<td> </td></tr>
<tr style="vertical-align: bottom; background-color: #CCEEFF">
<td>Net deferred tax asset</td>
<td style="text-align: right"> </td>
<td style="border-bottom: black 2.25pt double">$</td>
<td style="border-bottom: black 2.25pt double; text-align: right">-</td>
<td> </td>
<td style="text-align: right"> </td>
<td style="border-bottom: black 2.25pt double">$</td>
<td style="border-bottom: black 2.25pt double; text-align: right">-</td>
<td> </td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company had a net loss of $80,537 for the
year ending April 30, 2012 and $24,845 for the same period ending in 2011 As of April 30, 2012, the Company’s net operating
loss carryforward was $106,757 that will begin to expire in the year 2030.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">At inception the Company issued 1,275,000 shares
of common stock to the sole officer and director of the Company. In addition the Company issued 1,225,000 shares of common stock
to another individual. The shares issued to both parties are considered founder’s shares and the shares deemed to have no
value.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On November 8, 2011 the Company issued 1,599,920
shares of common stock at $0.005 per share to eight parties. The shares were issued for the conversion of $8,000 of convertible
debt.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On March 2, 2012 the Company issued 32,000
shares of common stock at $0.125 per share to 16 individuals for cash of $4,000. On March 6, 2012, the Company issued 34,000 shares
of common stock at $0.125 per share to 17 individuals for cash of $4,250.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company has agreed to pay the officer and
a related party annual consulting fees of $13,400 and $32,400 respectively. As of April 30, 2012 the Company has accrued $5,930
in unpaid fees to the officer and prepaid $3,050 in consulting fees to the related party.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company developed a machine to manufacture
repair parts to repair hanging venetian blinds. In addition the Company has purchased molds from an outside vendor for $3,700 to
extrude the product necessary to manufacture their product. As the machine and mold are ready to be put into production, the assets
have been classified as a fixed asset and will be depreciated over the estimated useful life of 5 years.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="vertical-align: bottom">
<td> </td>
<td> </td>
<td colspan="6" style="border-bottom: black 1.5pt solid; font-weight: bold; text-align: center">Equipment</td>
<td nowrap="nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: #CCEEFF">
<td> </td>
<td style="text-align: right"> </td>
<td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right">4/30/2012</td>
<td nowrap="nowrap"> </td>
<td style="text-align: right"> </td>
<td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right">4/30/2011</td>
<td nowrap="nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="width: 76%">Molds</td>
<td style="width: 1%; text-align: right"> </td>
<td style="width: 1%"> </td>
<td style="width: 9%; text-align: right">3,700</td>
<td nowrap="nowrap" style="width: 1%"> </td>
<td style="width: 1%"> </td>
<td style="width: 1%"> </td>
<td style="width: 9%; text-align: right">-</td>
<td nowrap="nowrap" style="width: 1%"> </td></tr>
<tr style="vertical-align: bottom; background-color: #CCEEFF">
<td>Machine</td>
<td> </td>
<td style="border-bottom: black 1.5pt solid"> </td>
<td style="border-bottom: black 1.5pt solid; text-align: right">20,190</td>
<td nowrap="nowrap"> </td>
<td> </td>
<td style="border-bottom: black 1.5pt solid"> </td>
<td style="border-bottom: black 1.5pt solid; text-align: right">-</td>
<td nowrap="nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td>Total</td>
<td style="text-align: right"> </td>
<td> </td>
<td style="text-align: right">23,890</td>
<td nowrap="nowrap"> </td>
<td> </td>
<td> </td>
<td style="text-align: right">-</td>
<td nowrap="nowrap"> </td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended April 30, 2012 and 2011,
the Company issued multiple convertible promissory notes of $30,000 and $45,000, respectively to various entities. The notes bear
interest at 0%, are due in two years and are unsecured. The notes are convertible at $0.005 into the Company’s common stock.
As of April 30, 2012 all of the notes are classified as short-term.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company analyzed the conversion option
for derivative accounting and beneficial conversion features consideration under ASC 815-15 “Derivatives and Hedging”
and ASC 470-20 “Convertible Securities with Beneficial Conversion Features” and noted none.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On November 8, 2011 various entities converted
$7,000 of the convertible promissory notes at $0.005 per share.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended April 30, 2011, the Company
issued multiple convertible promissory notes of $8,089 to various entities. The notes bear interest at 0%, are due in two years
and are unsecured. The notes are convertible at $0.005 into the Company’s common stock. As of April 30, 2012 all of the notes
are classified as short-term.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company analyzed the conversion option
for derivative accounting and beneficial conversion features consideration under ASC 815-15 “Derivatives and Hedging”
and ASC 470-20 “Convertible Securities with Beneficial Conversion Features” and noted none.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On November 8, 2011 one entity converted $1,000
of the convertible promissory notes at $0.005 per share.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended April 30, 2012, the Company
issued $36,200 in promissory notes to various entities. These notes are unsecured, non-interest bearing, and due on demand.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended April 30, 2012 the Company
issued $18,000 in promissory notes to one entity. These notes are unsecured, non-interest bearing, and due on demand. As of April
30, 2012, $9,570 were paid back and the amount due to related party total to $8,430.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In May 2012, the Company entered into a promissory
note agreement with a non-related party for $4,000. The note is unsecured, non-interest bearing and due on demand.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In June 2012, the Company received advances
of $15,400 from a related party. This amount is unsecured, non-interest bearing, and due on demand.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">On
June 1, 2012 an officer of the Company advanced $1,000 to the Company. On June 4, 2012 the advance was paid back to the officer
leaving zero balance on the advance.</font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>
4165920
0