FORM 10-QSB

U.S. SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

Quarterly Report Under Section 13 or 15(d) of the
Securities Exchange Act of 1934

For the Quarterly Period Ended September 30, 2007

Commission File Number 33-55254-41

BIOETHICS, LTD.
(Exact name of small business issuer as specified in its charter)

 Nevada 87-0485312
(State or other jurisdiction of (IRS Employer Identification No.)
incorporation or organization)


8092 South Juniper Court, South Weber, Utah 84405
(Address of principal executive offices)

(Zip Code)

(801) 476-8110
(Issuer's telephone number, including area code)

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

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes x No

State the number of shares outstanding of each of the issuer's classes of common stock, as of the latest practicable date.

Class Outstanding as of November 2, 2007

Common Stock 11,000,000


PART I - FINANCIAL INFORMATION

Item 1. Financial Statements.

BIOETHICS, LTD.
[A Development Stage Company]

CONTENTS

PAGE

- Unaudited Condensed Balance Sheets,
 September 30, 2007 and December 31, 2006 3


- Unaudited Condensed Statements of Operations,
 for the three and nine months ended September 30,
 2007 and 2006 and from inception on July 26, 1990
 through September 30, 2007 4

- Unaudited Condensed Statements of Cash Flows,
 for the nine months ended September 30, 2007 and
 2006 and from inception on July 26, 1990
 through September 30, 2007 5


- Notes to Unaudited Condensed Financial Statements 6 - 7


BIOETHICS, LTD.
[A Development Stage Company]

UNAUDITED CONDENSED BALANCE SHEETS

ASSETS

 September 30, December 31,
 2007 2006
 ___________ ___________
CURRENT ASSETS:
 Cash $ 13,382 $ 6,842
 ___________ ___________
 Total Current Assets 13,382 6,842
 ___________ ___________
 $ 13,382 $ 6,842
 ___________ ___________

LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT LIABILITIES:

 Accounts payable $ 0 $ 0
 ___________ ___________
 Total Current Liabilities 0 0
 ___________ ___________

STOCKHOLDERS' EQUITY:
 Common stock, $.001 par value,
 25,000,000 shares authorized,
 11,000,000 shares issued and
 outstanding 11,000 11,000
 Capital in excess of par value 75,000 60,000
 Deficit accumulated during the
 development stage (72,618) (64,158)
 ___________ ___________
 Total Stockholders' Equity 13,382 6,842
 ___________ ___________
 $ 13,382 $ 6,842
 ___________ ___________

Note: The balance sheet at December 31, 2006 was taken from the audited financial statements at that date and condensed.

The accompanying notes are an integral part of these unaudited condensed financial statements.

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BIOETHICS, LTD.
[A Development Stage Company]

UNAUDITED CONDENSED STATEMENTS OF OPERATIONS

 For the Three For the Nine
 Months Ended Months Ended From Inception
 September 30, September 30, on July 26,
 __________________ ___________________ 1990 Through
 2007 2006 2007 2006 Sept 30, 2007
 ________ ________ ________ _________ _________

REVENUE $ - $ - $ - $ - $ -

EXPENSES:
 General and
 administrative 2,739 8,730 8,460 13,210 72,618
 ________ ________ ________ _________ _________
LOSS BEFORE
 INCOME TAXES (2,739) (8,730) (8,460) (13,210) (72,618)

CURRENT TAX EXPENSE - - - - -
DEFERRED TAX EXPENSE - - - - -
 ________ ________ ________ _________ _________

NET LOSS $ 2,739) $(8,730) $(8,460) $(13,210) $(72,618)
 ________ ________ ________ _________ _________
LOSS PER
 COMMON SHARE $ (.00) $ (.00) $ (.00) $ (.00)
 ________ ________ ________ _________

The accompanying notes are an integral part of these unaudited condensed financial statements.

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BIOETHICS, LTD.
[A Development Stage Company]

UNAUDITED CONDENSED STATEMENTS OF CASH FLOWS

 For the Nine From Inception
 Months Ended on July 26,
 September 30, 1990 Through
 ____________________ Sept 30,
 2007 2006 2007
 _________ _________ _________
Cash Flows from Operating Activities:
 Net loss $ (8,460) $(13,210) $(72,618)
 Adjustments to reconcile net
 loss to net cash used by
 operating activities:
 Changes in assets and liabilities:
 Increase (decrease)
 in accounts payable - (40) -
 _________ _________ _________
 Net Cash (Used) by
 Operating Activities (8,460) (13,250) (72,618)
 _________ _________ _________

Cash Flows from Investing Activities: - - -
 _________ _________ _________
 Net Cash Provided by
 Investing Activities - - -
 _________ _________ _________

Cash Flows from Financing Activities:
 Proceeds from common stock issuance - - 41,000
 Capital contribution 15,000 10,000 45,000
 _________ _________ _________
 Net Cash Provided by
 Financing Activities 15,000 10,000 86,000
 _________ _________ _________

Net Increase (Decrease) in Cash 6,540 (3,250) 13,382

Cash at Beginning of Period 6,842 12,523 -
 _________ _________ _________

Cash at End of Period $ 13,382 $ 9,273 $ 13,382
 _________ _________ _________

Supplemental Disclosures of Cash Flow information:
Cash paid during the period for:
Interest $ - $ - $ - Income taxes $ - $ - $ -

Supplemental schedule of Non-cash Investing and Financing Activities:

For the nine months ended September 30, 2007:
None

For the nine months ended September 30, 2006:
None

The accompanying notes are an integral part of these unaudited condensed financial statements.

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BIOETHICS, LTD.
[A Development Stage Company]

NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Organization - Bioethics, Ltd. ("the Company") was organized under the laws of the State of Nevada on July 26, 1990. The Company has not commenced planned principal operations and is considered a development stage company as defined in Statement of Financial Accounting Standards No. 7. The Company was organized to provide a vehicle for participating in potentially profitable business ventures which may become available through the personal contacts of, and at the complete discretion of, the Company's officers and directors. The Company has, at the present time, not paid any dividends and any dividends that may be paid in the future will depend upon the financial requirements of the Company and other relevant factors.

Condensed Financial Statements - The accompanying financial statements have been prepared by the Company without audit. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations and cash flows at September 30, 2007 and 2006 and for the periods then ended have been made.

Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted. It is suggested that these condensed financial statements be read in conjunction with the financial statements and notes thereto included in the Company's December 31, 2006 audited financial statements. The results of operations for the periods ended September 30, 2007 and 2006 are not necessarily indicative of the operating results for the full year.

NOTE 2 - CAPITAL STOCK

Common Stock - In July 1990, in connection with its organization, the Company issued 1,000,000 shares of its previously authorized but unissued common stock. Total proceeds from the sale of stock amounted to $1,000 (or $.001 per share).

In May 1998, the Company issued 10,000,000 shares of its previously authorized but unissued common stock. Total proceeds from the sale of stock amounted to $40,000 (or $.004 per share). The issuance of common stock resulted in a change in control of the Company.

Capital Contribution - During the year ended December 31, 2006, a shareholder of the Company contributed $10,000 to the Company. During the three month period ended September 30, 2007, a shareholder of the Company contributed $15,000 to the Company.

NOTE 3 - RELATED PARTY TRANSACTIONS

Management Compensation - During the nine months ended September 30, 2007 and 2006, the Company did not pay any compensation to its officers and directors.

Office Space - The Company has not had a need to rent office space. An officer/shareholder of the Company is allowing the Company to use his home as a mailing address, as needed, at no expense to the Company.

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BIOETHICS, LTD.
[A Development Stage Company]

NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS

NOTE 4 - GOING CONCERN

The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America, which contemplate continuation of the Company as a going concern. However, the Company has incurred losses since its inception and has no on- going operations. These factors raise substantial doubt about the ability of the Company to continue as a going concern. In this regard, management is proposing to raise any necessary additional funds not provided by operations through additional sales of its common stock. There is no assurance that the Company will be successful in raising this additional capital or in achieving profitable operations. The financial statements do not include any adjustments that might result from the outcome of these uncertainties.

NOTE 5 - LOSS PER SHARE

The following data show the amounts used in computing loss per share:

 For the Three For the Nine
 Months Ended Months Ended
 September 30, September 30,
 ______________________ ______________________
 2007 2006 2007 2006
 __________ __________ __________ __________
 Loss from continuing
 operations applicable
 to common
 stockholders
(numerator) $ (2,739) $ (8,730) $ (8,460) $(13,210)
 __________ __________ __________ __________
 Weighted average
 number of
 common shares
 outstanding
 used in loss per
 share during
 the period
(denominator) 11,000,000 11,000,000 11,000,000 11,000,000
 __________ __________ __________ __________

Dilutive loss per share was not presented, as the Company had no common equivalent shares for all periods presented that would affect the computation of diluted loss per share.

-7-

Item 2. Management's Discussion and Analysis or Plan of Operation.

The following discussion and analysis provides information which management believes is relevant to an assessment and understanding of the Company's results of operations and financial condition. The discussion should be read in conjunction with the financial statements and notes thereto.

Plan of Operation

The Company has no business operations, and very limited assets or capital resources. The Company's business plan is to seek one or more potential business ventures that, in the opinion of management, may warrant involvement by the Company. The Company recognizes that because of its limited financial, managerial and other resources, the type of suitable potential business ventures which may be available to it will be extremely limited. The Company's principal business objective will be to seek long-term growth potential in the business venture in which it participates rather than to seek immediate, short-term earnings. In seeking to attain the Company's business objective, it will not restrict its search to any particular business or industry, but may participate in business ventures of essentially any kind or nature. It is emphasized that the business objectives discussed are extremely general and are not intended to be restrictive upon the discretion of management.

The Company will not restrict its search for any specific kind of firms, but may participate in a venture in its preliminary or development stage, may participate in a business that is already in operation or in a business in various stages of its corporate existence. It is impossible to predict at this stage the status of any venture in which the Company may participate, in that the venture may need additional capital, may merely desire to have its shares publicly traded, or may seek other perceived advantages which the Company may offer. In some instances, the business endeavors may involve the acquisition of or merger with a corporation which does not need substantial additional cash but which desires to establish a public trading market for its common stock.

The Company does not have sufficient funding to meet its short or long term cash needs. The Company believes that its current cash will not be sufficient to support the Company's planned operations for the next twelve months. The current sole officer and director has expressed his intent that to the extent necessary the Company will seek to raise additional funds through the sale of equity securities or by borrowing of funds until a suitable business venture can be completed. There is no assurance that the Company will be able to successfully identify and/or negotiate a suitable potential business venture or raise additional funds if and when needed.

The Company has experienced net losses during the development stage (1990 to present) and has had no significant revenues during such period. During the past two fiscal years the Company has had no business operations. In light of these circumstances, the ability of the Company to continue as a going concern is significantly in doubt. The attached financial statements do not include any adjustments that might result from the outcome of this uncertainty.

Off-Balance Sheet Arrangements

The Company does not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that is material to investors.

Critical Accounting Policies

Due to the lack of current operations and limited business activities, the Company does not have any accounting policies that it believes are critical to facilitate an investor's understanding of the Company's financial and operating status.

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Recent Accounting Pronouncements

The Company has not adopted any new accounting policies that would have a material impact on the Company's financial condition, changes in financial conditions or results of operations.

Forward-Looking Statements

When used in this Form 10-QSB or other filings by the Company with the Securities and Exchange Commission, in the Company's press releases or other public or shareholder communications, or in oral statements made with the approval of an authorized officer of the Company's executive officers, the words or phrases "would be", "will allow", "intends to", "will likely result", "are expected to", "will continue", "is anticipated", "estimate", "project", or similar expressions are intended to identify "forward-looking statements" within the meaning of the Private Securities Litigation Reform Act of 1995.

The Company cautions readers not to place undue reliance on any forward-looking statements, which speak only as of the date made, and advises readers that forward-looking statements involve various risks and uncertainties. The Company does not undertake, and specifically disclaims any obligation to update any forward-looking statements to reflect occurrences or unanticipated events or circumstances after the date of such statement.

Item 3. Controls and Procedures

We have evaluated, with the participation of our Chief Executive Officer and Chief Financial Officer, the effectiveness of the design and operation of our disclosure controls and procedures as of September 30, 2007, pursuant to Exchange Act Rule 15d-15. Based upon that evaluation, the Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures are effective. There have been no significant changes to our internal controls over financial reporting during the period ended September 30, 2007, that have materially affected, or that are reasonably likely to materially affect, our internal controls over financial reporting.

PART II - OTHER INFORMATION

Item 6. Exhibits

EXHIBIT DESCRIPTION OF EXHIBIT
 NO.
 3(i) Articles of Incorporation of the Company
 (Incorporated by reference to Exhibit 3(i) of the
 Company's Form 10-KSB, dated December 31, 2003)

 3(ii) Bylaws of the Company (Incorporated by reference to
 Exhibit 3(ii) of the Company's Form 10-KSB, dated
 December 31, 2003)

 31.1 Certification pursuant to Section 302 of the
 Sarbanes-Oxley Act of 2002

 31.2 Certification pursuant to Section 302 of the
 Sarbanes-Oxley Act of 2002

 32.1 Certification pursuant to 18 U.S.C. Section 1350, as
 adopted pursuant to Section 906 of the Sarbanes-
 Oxley Act of 2002

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SIGNATURES

In accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

BIOETHICS, LTD.

Date: November 2, 2007 By /s/ Mark J. Cowan


 Mark J. Cowan
 President, Chief Executive
 Officer, Chief Financial
 Officer and Director

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