Edgar Filing: WestCoast Golf Experiences Inc.

U.S. SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 10-QSB

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

For the Period ended January 31, 2006

Commission File Number 333-125956

WESTCOAST GOLF EXPERIENCES, INC.
(Name of small business issuer in its charter)

Nevada 7999 20-2706319
(State of incorporation) (Primary SIC Number) (IRS Employer ID Number)

#309 - 333 East 1st Street
North Vancouver, BC, Canada V7L 4W9
(604)988-1083
(Address and telephone number of principal executive offices)

Michael M. Kessler, Esq.,
3436 American River Drive, Suite 11
Sacramento, CA 95864
Phone: (916)239 4000
Fax: (916) 239 4008
(Name, address and telephone number of agent for service)

Check whether the registrant (1) has filed all reports required to be filed by
Section 13 or 15 (d) of the Securities Exchange Act of 1934 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 [ ]

There were 2,000,000 shares of Common Stock outstanding as of January 31, 2006.

WestCoast Golf Experiences, Inc.
(A Development Stage Enterprise)
Balance Sheets

January 31, 2006 April 30, 2005
---------------- --------------
(unaudited)

ASSETS
Current Assets
Cash $ 1,135 $ 10,000
-------- --------

Fixed Assets
Computer Equipment 1,820 --
Accumulated Depreciation (50) --
-------- --------
Total Fixed Assets 1,770 --
-------- --------

Total Assets $ 2,905 $ 10,000
======== ========

LIABILITIES

Current Liabilities
Accounts Payable and Accrued Liabilities $ 4,863 $ 5,045
Unearned Income 1,000 --
-------- --------
Total Current Liabilities 5,863 5,045
-------- --------

STOCKHOLDERS' EQUITY (DEFICIENCY)

Common Stock (Note 2)
75,000,000 authorized shares, par value $0.001
2,000,000 shares issued and outstanding
(April 30, 2005 - 2,000,000) 2,000 2,000
Additional Paid-in-Capital 8,000 8,000
Deficit Accumulated During Development Stage (12,958) (5,045)
-------- --------
Total Stockholders' Equity (2,958) 4,955
-------- --------

Total Liabilities and Stockholders' Equity $ 2,905 $ 10,000
======== ========

Going Concern Contingency (Note 1)

The accompanying notes are an integral part of these
interim financial statements

WestCoast Golf Experiences, Inc.
(A Development Stage Enterprise)
Interim Statements of Operations
(unaudited)

Three Months Nine Months April 20, 2005
Ended Ended (inception) to
January 31, 2006 January 31, 2006 January 31, 2006
---------------- ---------------- ----------------

REVENUES
Revenues $ -- $ -- $ --
----------- ----------- -----------
EXPENSES
General and Administrative Expenses 2,156 7,913 12,958
----------- ----------- -----------

NET LOSS $ (2,156) $ (7,913) $ (12,958)
=========== =========== ===========

Basic net loss Per Common Share $ (0.00) $ (0.00)
=========== ===========

Weighted Average number of Common Shares Outstanding 2,000,000 2,000,000
=========== ===========

The accompanying notes are an integral part of these
interim financial statements

WestCoast Golf Experiences, Inc.
(A Development Stage Enterprise)
Statement of Stockholders' Equity
For the period from April 20, 2005 (inception) to January 31, 2006 (unaudited)

Deficit
Accumulated
Additional During the Total
$0.001 Paid-In Development Stockholders'
Shares Par Value Capital Stage Equity
------ --------- ------- ----- ------

Balance April 20, 2005 -- $ -- $ -- $ -- $ --

Stock Issued for cash at $0.005 per share
April 24, 2005 2,000,000 2,000 8,000 -- 10,000

Net loss for the period -- -- -- (5,045) (5,045)
---------- ------- ------- --------- --------

Balance April 30, 2005 (audited) 2,000,000 2,000 8,000 (5,045) 4,955

Net loss for the period -- -- -- (7,913) (7,913)
---------- ------- ------- --------- --------

Balance January 31, 2006 (unaudited) 2,000,000 $ 2,000 $ 8,000 $ (12,958) $ (2,958)
========== ======= ======= ========= ========

The accompanying notes are an integral part of these
interim financial statements

WestCoast Golf Experiences, Inc.
(A Development Stage Enterprise)
Interim Statements of Cash Flows
(unaudited)

Nine months April 20, 2005
ended (inception) to
January 31, 2006 January 31, 2006
---------------- ----------------

Cash Flows from Operating Activities:
Net Loss $ (7,913) $(12,958)
Adjustments to reconcile net loss to net cash from operating activities:
Depreciation 50 50
Change in non-cash working capital items:
Accounts Payable and accrued liabilities (182) 4,863
Deferred Revenue 1,000 1,000
-------- --------
Net Cash Used in Operating Activities (7,045) (7,045)
-------- --------
Cash Flows from Investing Activities:
Purchase of Computer Equipment (1,820) (1,820)
-------- --------
Net Cash Used in Investing Activities (1,820) (1,820)
-------- --------
Cash Flows from Financing Activities:
Common Stock issued for cash -- 10,000
-------- --------
Net Cash Provided by Financing Activities -- 10,000
-------- --------

Net Increase (Decrease) in Cash (8,865) 1,135

Cash Balance, Beginning of Period 10,000 --
-------- --------
Cash Balance, End of Period $ 1,135 $ 1,135
======== ========
Supplemental Disclosures:
Cash Paid for interest $ -- $ --
======== ========
Cash Paid for income taxes $ -- $ --
======== ========

The accompanying notes are an integral part of these
interim financial statements

WestCoast Golf Experiences, Inc.
(A Development Stage Enterprise)
January 31, 2006 (unaudited)
Notes to Interim Financial Statements

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

ORGANIZATION

WestCoast Golf Experiences, Inc. (the "Company") was incorporated under the laws
of the State of Nevada on April 20, 2005 for the purpose of marketing golf
packages to corporate clients for their employees or customers utilizing the
Company's teaching professionals and other computer aided instruction.

The Company has been in the initial organization stage since inception and has
no current operating revenues. The Company's ability to continue as a going
concern is dependent on raising additional capital to fund future operations and
ultimately to attain profitable operations. Accordingly, these factors raise
substantial doubt as to the Company's ability to continue as a going concern.

The Company has completed a form SB-2 Registration Statement under the
Securities Act of 1933 with the U.S. Securities and Exchange Commission
registering up to 1,000,000 shares of the Issuer's common stock in connection
with an offering of 1,000,000 shares of the Issuer's common stock at a price of
$0.025 per share to raise $25,000. The Company is in the process of raising the
funds, but has not completed selling the offering.

The Company expects to satisfy its cash requirements for the next twelve months
with the current cash in the bank, proceeds from the planned offering and
advances from the Company's sole director if required.

UNAUDITED INTERIM FINANCIAL STATEMENTS

The accompanying unaudited interim financial statements have been prepared in
accordance with United States generally accepted accounting principles for
interim financial information and with the instructions to Form 10-QSB of
Regulation S-B. They do not include all information and footnotes required by
United States generally accepted accounting principles for complete financial
statements. However, except as disclosed herein, there has been no material
changes in the information disclosed in the notes to the financial statements
for the period ended April 30, 2005 included in the Company's Registration
Statement on Form SB-2 filed with the Securities and Exchange Commission. The
interim unaudited financial statements should be read in conjunction with those
financial statements included in the Form SB-2. In the opinion of Management,
all adjustments considered necessary for a fair presentation, consisting solely
of normal recurring adjustments, have been made. Operating results for the nine
months ended January 31, 2006 are not necessarily indicative of the results that
may be expected for the year ending April 30, 2006.

BASIS OF PRESENTATION

These financial statements are presented in United States dollars and have been
prepared in accordance with United States generally accepted accounting
principles.

The Company's fiscal year end is April 30.

WestCoast Golf Experiences, Inc.
(A Development Stage Enterprise)
January 31, 2006 (unaudited)
Notes to Interim Financial Statements

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CON'T)

DEVELOPMENT STAGE ENTERPRISE

The Company is a development stage enterprise, as defined in Financial
Accounting Standards Board ("FASB") Statement ("SFAS") No. 7 "Accounting and
Reporting by Development Stage Enterprises". The Company is devoting all of its
present efforts to securing and establishing a new business. Its planned
principal operations have not commenced and accordingly, no revenue has been
derived during the organizational period.

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 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.

FAIR VALUE OF FINANCIAL INSTRUMENTS

In accordance with the requirements of SFAS No. 107 "Disclosures about
Fair Value of Financial Instruments," management has determined the estimated
fair value of financial instruments using available market information and
appropriate valuation methodologies. The carrying value of cash and accounts
payable and accrued liabilities approximate fair value due to the short-term
maturity of the instruments.

COMPUTER EQUIPMENT

Computer equipment is recorded at cost. Depreciation is computed using the
straight-line method with estimated useful lives of 3 years.

REVENUE RECOGNITION

Revenue is recognized by the Company when its services are rendered to its
customers. Proceeds from the sale of gift certificates are deferred as unearned
income until such time as the certificates are redeemed.

INCOME TAXES

The Company has adopted SFAS No. 109 "Accounting for Income Taxes" as of its
inception. Pursuant to SFAS No. 109, the Company is required to compute tax
asset benefits for net operating losses carried forward. Potential benefit of
net operating losses have not been recognized in these financial statements
because the Company cannot be assured it is more likely than not it will utilize
the net operating losses carried forward in future years.

WestCoast Golf Experiences, Inc.
(A Development Stage Enterprise)
January 31, 2006 (unaudited)
Notes to Interim Financial Statements

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CON'T)

EARNINGS (LOSS) PER COMMON SHARE

The Company computes net loss per share in accordance with SFAS No. 128,
"Earnings per Share". SFAS No. 128 requires presentation of both basic and
diluted earnings per share (EPS) on the face of the income statement. Basic EPS
is computed by dividing net loss available to common shareholders (numerator) by
the weighted average number of shares outstanding (denominator) during the
period. Diluted EPS gives effect to all potentially dilutive common shares
outstanding during the period using the treasury stock method and convertible
preferred stock using the converted method. In computing diluted EPS, the
average stock price for the period is used in determining the number of shares
assumed to be purchased from the exercise of stock options or warrants. Diluted
EPS excludes all potentially dilutive shares if their effect is anti dilutive.
The Company has not issued any potential dilutive instruments since inception
and accordingly only basic loss per share is presented.

STOCK-BASED COMPENSATION

The Company has not adopted a stock option plan and has not granted any stock
options. Accordingly no stock-based compensation has been recorded to date.

COMPREHENSIVE INCOME

SFAS No. 130, "Reporting Comprehensive Income," establishes standards for
reporting and presentation of comprehensive income, its components and
accumulated balances. Comprehensive income is defined to include all changes in
equity except those resulting from investments by owners and distributions to
owners. Among other disclosures, SFAS No.130 requires that all items that are
required to be recognized under current accounting standards as components of
comprehensive income be reported in a financial statement that is presented with
the same prominence as other financial statements. The Company does not have any
assets requiring disclosure of comprehensive income.

RECENT ACCOUNTING PRONOUNCEMENTS

In December 2004, the FASB issued SFAS No. 153, "Exchanges of Non-monetary
Assets - An Amendment of APB Opinion No. 29". The guidance in APB Opinion No.
29, "Accounting for Non-monetary Transactions", is based on the principle that
exchanges of non-monetary assets should be measured based on the fair value of
the assets exchanged. The guidance in that Opinion, however, included certain
exceptions to that principle. SFAS No. 153 amends Opinion No. 29 to eliminate
the exception for non-monetary exchanges of similar productive assets and
replaces it with a general exception for exchanges of non-monetary assets that
do not have commercial substance. A non-monetary exchange has commercial
substance if the future cash flows of the entity are expected to change
significantly as a result of the exchange. The provisions of SFAS No. 153 are
effective for non-monetary asset exchanges occurring in fiscal periods beginning
after June 15, 2005. Early application is permitted and companies must apply the
standard prospectively. The adoption of this standard is not expected to have a
material effect on the Company's results of operations or financial position.

WestCoast Golf Experiences, Inc.
(A Development Stage Enterprise)
January 31, 2006 (unaudited)
Notes to Interim Financial Statements

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CON'T)

RECENT ACCOUNTING PRONOUNCEMENTS (CON'T)

In December 2004, the FASB issued SFAS No. 123R, "Share Based Payment". SFAS
123R is a revision of SFAS No. 123 "Accounting for Stock-Based Compensation",
and supersedes APB Opinion No. 25, "Accounting for Stock Issued to Employees"
and its related implementation guidance. SFAS 123R establishes standards for the
accounting for transactions in which an entity exchanges its equity instruments
for goods or services. It also addresses transactions in which an entity incurs
liabilities in exchange for goods or services that are based on the fair value
of the entity's equity instruments or that may be settled by the issuance of
those equity instruments. SFAS 123R focuses primarily on accounting for
transactions in which an entity obtains employee services in share-based payment
transactions. SFAS 123R does not change the accounting guidance for share-based
payment transactions with parties other than employees provided in SFAS 123 as
originally issued and EITF Issue No. 96-18, "Accounting for Equity Instruments
That Are Issued to Other Than Employees for Acquiring, or in Conjunction with
Selling, Goods or Services". SFAS 123R does not address the accounting for
employee share ownership plans, which are subject to AICPA Statement of Position
93-6, "Employers' Accounting for Employee Stock Ownership Plans". SFAS 123R
requires a public entity to measure the cost of employee services received in
exchange for an award of equity instruments based on the grant-date fair value
of the award (with limited exceptions).

That cost will be recognized over the period during which an employee is
required to provide service in exchange for the award - the requisite service
period (usually the vesting period). SFAS 123R requires that the compensation
cost relating to share-based payment transactions be recognized in financial
statements. That cost will be measured based on the fair value of the equity or
liability instruments issued. The scope of SFAS 123R includes a wide range of
share-based compensation arrangements including share options, restricted share
plans, performance-based awards, share appreciation rights, and employee share
purchase plans. Public entities (other than those filing as small business
issuers) will be required to apply SFAS 123R as of the first interim or annual
reporting period that begins after June 15, 2005. Public entities that file as
small business issuers will be required to apply SFAS 123R in the first interim
or annual reporting period that begins after December 15, 2005. Management is
currently evaluating the impact, which the adoption of this standard will have
on the Company's results of operations or financial position.

WestCoast Golf Experiences, Inc.
(A Development Stage Enterprise)
January 31, 2006 (unaudited)
Notes to Interim Financial Statements

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CON'T)

RECENT ACCOUNTING PRONOUNCEMENTS (CON'T)

The interpretations in Staff Accounting Bulletin ("SAB") No. 107 express views
of the Securities and Exchange Commission ("SEC") staff regarding the
interaction between SFAS Statement No. 123 (revised 2004), Share-Based Payment
("Statement 123R" or the "Statement") and rules and regulations and provide the
staff's views regarding the valuation of share-based payment arrangements for
public companies. In particular, this SAB provides guidance related to
share-based payment transactions with non-employees, the transition from
nonpublic to public entity status, valuation methods (including assumptions such
as expected volatility and expected term), the accounting for certain redeemable
financial instruments issued under share-based payment arrangements, the
classification of compensation expense, non-GAAP financial measures, first-time
adoption of Statement 123R in an interim period, capitalization of compensation
cost related to share-based payment arrangements, the accounting for income tax
effects of share-based payment arrangements upon adoption of Statement 123R, the
modification of employee share options prior to adoption of Statement 123R and
disclosures in Management's Discussion and Analysis ("MD&A") subsequent to
adoption of Statement 123R. Management is currently evaluating the impact, which
the adoption of this standard will have on the Company's results of operations
or financial position.

In May 2005, the FASB issued SFAS No. 154, "Accounting Changes and Error
Corrections". This Statement replaces APB Opinion No. 20, "Accounting Changes",
and SFAS No. 3, "Reporting Accounting Changes in Interim Financial Statements",
and changes the requirements for the accounting for and reporting of a change in
accounting principle. This Statement applies to all voluntary changes in
accounting principle. Management believes this Statement will have no impact on
the financial statements of the Company.

In March 2005, the FASB issued FASB Interpretation No. 47, "Accounting for
Conditional Asset Retirement Obligations, an interpretation of FASB Statement
No. 143" (FIN 47). Asset retirement obligations (AROs) are legal obligations
associated with the retirement of long-lived assets that result from the
acquisition, construction, development and/or normal operation of a long-lived
asset, except for certain obligations of lessees. FIN 47 clarifies that
liabilities associated with asset retirement obligations whose timing or
settlement method are conditional on future events should be recorded at fair
value as soon as fair value is reasonably estimable. FIN 47 also provides
guidance on the information required to reasonably estimate the fair value of
the liability. FIN 47 is intended to result in more consistent recognition of
liabilities relating to AROs among companies, more information about expected
future cash outflows associated with those obligations stemming from the
retirement of the asset(s) and more information about investments in long-lived
assets because additional asset retirement costs will be recognized by
increasing the carrying amounts of the assets identified to be retired. FIN 47
is effective for fiscal years ending after December 15, 2005. Management
believes this Statement will have no impact on the financial statements of the
Company.

WestCoast Golf Experiences, Inc.
(A Development Stage Enterprise)
January 31, 2006 (unaudited)
Notes to Interim Financial Statements

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CON'T)

RECENT ACCOUNTING PRONOUNCEMENTS (CON'T)

In November 2005, the FASB issued FSP FAS 115-1 and FAS 124-1, "The Meaning of
Other-Than-Temporary Impairment and Its Application to Certain Investments"
("FSP FAS 115-1"), which provides guidance on determining when investments in
certain debt and equity securities are considered impaired, whether that
impairment is other-than-temporary, and on measuring such impairment loss. FSP
FAS 115-1 also includes accounting considerations subsequent to the recognition
of an other-than temporary impairment and requires certain disclosures about
unrealized losses that have not been recognized as other-than-temporary
impairments. FSP FAS 115-1 is required to be applied to reporting periods
beginning after December 15, 2005. Management is currently evaluating the
impact, which the adoption of this standard will have on the Company's financial
statements.

NOTE 2 - COMMON STOCK

The Company's capitalization is 75,000,000 common shares with a par value of
$0.001 per share.

Since inception the Company has not granted any stock options and has not
recorded any stock-based compensation.

On April 24, 2005 a total of 2,000,000 shares of the Company's common stock were
issued to the founding and sole director of the Company pursuant to a stock
subscription agreement at $0.005 per share for total proceeds of $10,000.

NOTE 3 - INCOME TAXES

The Company has net operating loss carry-forwards of approximately $13,000 which
may be available to offset against future taxable income through 2025. Future
tax benefits which may arise as a result of these losses have not been
recognized in these financial statements, as their realization is determined not
likely to occur and accordingly, the Company has recorded a valuation allowance
for the deferred tax asset relating to these tax loss carry-forwards.

ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION

RESULTS OF OPERATIONS

We are still in our development stage and have not commenced generating
revenues.

We incurred operating expenses of $2,156 and $7,913 for the three month and nine
month periods ended January 31, 2006. These expenses consisted of general
operating expenses incurred in connection with the day to day operation of our
business and the preparation and filing of our periodic reports and registration
statement.

Our net loss for the three and nine months ended January 31, 2006 was $2,156 and
$7,913, respectively. Since we have only been incorporated since April 20, 2005,
no comparisons are included in this report to previous years.

In their report on our audited financial statements as at April 30, 2005, our
auditors expressed their doubt about our ability to continue as a going concern
unless we are able to raise additional capital and ultimately to generate
profitable operations.

LIQUIDITY AND CAPITAL RESOURCES

We are in the process of selling our offering for proceeds of $25,000 and upon
completion, we expect to be able to satisfy our cash requirements for at least
the next 12 months with our cash in the bank of $1,135 at January 31, 2006 plus
the proceeds of our current financing without having to raise additional funds
or seek bank loans. After that 12 month period, if we have not yet generated
revenues sufficient to sustain business operations, we may have to raise
additional monies through sales of our equity securities or through loans from
banks or third parties to continue our business plans, however no such plans are
currently anticipated.

OFF-BALANCE SHEET ARRANGEMENTS

We have no off-balance sheet arrangements.

BUSINESS OPERATIONS OVERVIEW

Our registration statement became effective on October 27, 2005. Management
estimates we will be able to complete our proposed offering of 1,000,000 common
shares by April 30, 2006. During the months preceding that we will rely upon
existing funds and if necessary, loans from our director, to sustain our
operations. Once our funding is received we will proceed with the more cost
intensive aspects of our business plan including our marketing and advertising
campaign. Our 12 month budget is based on operations which will be completely
funded by the $25,000 raised through our offering. If we begin to generate
profits we will increase our sales activity accordingly.

Our business is client-driven and our expenditures will be reviewed and adjusted
based on sales. The costs associated with operating as a public company are
included in our budget. Management will be responsible for the preparation of

the required documents to keep the costs to a minimum. Our completed milestones
and planned milestones are as follows:

COMPLETED MILESTONES

* The SB-2 Registration Statement was declared effective by the
Securities and Exchange Commission on October 27, 2005.
* A website developer has been contacted and preliminary discussions
have taken place regarding the look and functionality of the initial
website.
* A comprehensive list of potential clients has been compiled and
contact has been made with several parties regarding the company's
products and services.
* The CSWING golf swing analysis software has been purchased as well as
a digital camcorder for image capturing.
* The Company currently has Gift Certificates available for purchase for
$100 each which include 1 swing analysis plus 1 lesson. To date the
Company has sold 10 Gift Certificates for total proceeds of $1,000.
None of these gift certificates have been redeemed to date.
* Purchased a laptop computer and associated accessories to use with the
CSWING software.

PLANNED MILESTONES

MARCH/APRIL 2006
We anticipate selling and completing our offering for $25,000 by April 30th. We
will hire the website designer to expand the initial website design at
www.westcoastgolfexperiences.com as well as provide search engine optimization
for our website domain (estimated cost $500). We will design and print our
initial brochure. The initial printing run will be for 2,000 pieces at an
estimated cost of $0.25 per 4-color tri-fold brochure ($500 total). Begin our
direct mailing efforts targeting contacts in the financial industry ($390 postal
fees).

MAY/JUNE 2006
Continue our direct mailing efforts targeting contacts in the financial industry
($390 postal fees). Begin advertising campaign in Vancouver and B.C. financial
publications, including Business in Vancouver where a 1/20 of page ad costs
approximately $300 per issue. Business in Vancouver is a weekly publication with
an estimated average weekly readership of 60,000 (www.biv.com).

CRITICAL ACCOUNTING POLICIES

The unaudited financial statements as of January 31, 2006 included herein have
been prepared without audit pursuant to the rules and regulations of the U.S.
Securities and Exchange Commission. Certain information and footnote disclosures
normally included in financial statements prepared in accordance with general
accepted accounting procedures have been condensed or omitted pursuant to such
rules and regulations. In the opinion of management, all adjustments (consisting
of normal recurring accruals) considered necessary for a fair presentation have

been included. It is suggested that these financial statements be read in
conjunction with our April 30, 2005 audited financial statements and notes
thereto, which can be found in our Form SB-2 Registration Statement on the SEC
website at www.sec.gov under our SEC File Number 333-125956.

Management's discussion and analysis of our financial condition and results of
operations are based on the financial statements which are prepared in
accordance with accounting principles generally accepted in the United States of
America (GAAP). The preparation of such financial statements requires Management
to make estimates and assumptions that affect the reported amounts of assets,
liabilities, revenues and expenses and related disclosure of contingent assets
and liabilities. On an ongoing basis, Management will evaluate its estimates and
will base its estimates on historical experience, as well as on various other
assumptions in light of the circumstances surrounding the estimate, and the
results will form the basis in making judgments about the carrying values of our
assets and liabilities that are not readily apparent from other sources. It
should be noted, however, that actual results could materially differ from the
amount derived from Management's estimates under different assumptions or
conditions.

USE OF ESTIMATES

The preparation of financial statements in conformity with generally accepted
accounting principles requires management to make estimates and assumptions that
affect the reported amounts of assets and liabilities and disclosure on
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.

FAIR VALUE OF FINANCIAL INSTRUMENTS

INCOME TAXES

Potential benefits of income tax losses are not recognized in the accounts until
realization is more likely than not. The Company has adopted SFAS No. 109
"Accounting for Income Taxes" as of its inception. Pursuant to SFAS No. 109, the
Company is required to compute tax asset benefits for net operating losses
carried forward. Potential benefit of net operating losses have not been
recognized in these financial statements because the Company cannot be assured
it is more likely than not it will utilize the net operating losses carried
forward in future years.

EARNINGS (LOSS) PER COMMON SHARE

STOCK-BASED COMPENSATION

The Company has not adopted a stock option plan and has not granted any stock
options. Accordingly no stock-based compensation has been recorded to date.

COMPREHENSIVE INCOME

Statement of Financial Accounting Standards (SFAS) No. 130, "Reporting
Comprehensive Income," establishes standards for reporting and presentation of
comprehensive income, its components and accumulated balances. Comprehensive
income is defined to include all changes in equity except those resulting from
investments by owners and distributions to owners. Among other disclosures, SFAS
No.130 requires that all items that are required to be recognized under current
accounting standards as components of comprehensive income be reported in a
financial statement that is presented with the same prominence as other
financial statements. The Company does not have any assets requiring disclosure
of comprehensive income.

RECENT ACCOUNTING PRONOUNCEMENTS

modification of employee share options prior to adoption of Statement 123R and
disclosures in Management's Discussion and Analysis ("MD&A") subsequent to
adoption of Statement 123R. Management is currently evaluating the impact, which
the adoption of this standard will have on the Company's results of operations
or financial position.

ITEM 3. CONTROLS AND PROCEDURES

EVALUATION OF DISCLOSURE CONTROLS AND PROCEDURES

Under the supervision and with the participation of our management, including
our principal executive officer and the principal financial officer, we have
conducted an evaluation of the effectiveness of the design and operation of our
disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e)
under the Securities and Exchange Act of 1934, as of the end of the period
covered by this report. Based on this evaluation, our principal executive
officer and principal financial officer concluded as of the evaluation date that
our disclosure controls and procedures were effective such that the material
information required to be included in our Securities and Exchange Commission
reports is recorded, processed, summarized and reported within the time periods
specified in SEC rules and forms relating to our company, particularly during
the period when this report was being prepared.

Additionally, there were no significant changes in our internal controls or in
other factors that could significantly affect these controls subsequent to the
evaluation date. We have not identified any significant deficiencies or material
weaknesses in our internal controls, and therefore there were no corrective
actions taken.

PART II - OTHER INFORMATION

ITEM 6. EXHIBITS AND REPORTS ON FORM 8-K

The following exhibits are included with this registration statement filing.
Those marked with an asterisk and required to be filed hereunder, are
incorporated by reference and can be found in their entirety in our original
Form SB-2 Registration Statement, filed under SEC File Number 333-125956, at the
SEC website at www.sec.gov:

Exhibit No. Description
----------- -----------
3.1 Articles of Incorporation*
3.2 Bylaws*
31.1 Sec. 302 Certification of Principal Executive Officer
31.2 Sec. 302 Certification of Principal Financial Officer
32.1 Sec. 906 Certification of Principal Executive Officer
32.2 Sec. 906 Certification of Principal Financial Officer

There were no reports filed on Form 8-K during the quarter ended January 31,
2006.

SIGNATURES

Pursuant to the requirements of Section 13(a) or 15(d) of the Securities
Exchange Act of 1934, the Registrant has duly caused this report to be signed on
its behalf by the undersigned, thereunto duly authorized.

March 14, 2006 WestCoast Golf Experiences, Inc., Registrant

By: /s/ Roger Arnet
-------------------------------------
Roger Arnet, Chief Executive Officer

In accordance with the Exchange Act, this report has been signed below by the
following person on behalf of the registrant and in the capacities and on the
date indicated.

March 14, 2006 WestCoast Golf Experiences, Inc., Registrant

By: /s/ Roger Arnet
-------------------------------------
Roger Arnet, President, Secretary,
Treasurer, Chief Executive Officer,
Chief Financial Officer, and
Principal Accounting Officer