Overview





The Company was incorporated in Delaware on August 15, 2000 as Sneeoosh
Corporation. On October 20, 2000 the company filed an amended Certificate of
Incorporation to change the name to Snohomish Corporation. On April 15, 2003 the
company filed a subsequent amendment to change the name to Yacht Finders, Inc.
Yacht Finder's Inc. business plan was to create an online database for public
buyers and yacht brokers to interface immediately with each other while
capturing the benefits of targeting a larger market. On November 6, 2007, the
Company discontinued its prior business and changed its business plan. On March
22, 2022, the Company entered into and consummated a Purchase Agreement with the
Seller and the Purchasers. Pursuant to the Purchase Agreement, the Seller sold
to Purchasers an aggregate of 5,120,000 Shares, representing approximately 98.5%
of the outstanding capital stock of the Company, for an aggregate purchase price
of $352,641. The Purchasers owned no other shares of capital stock of the
Company prior to the consummation of the Purchase Agreement. On April 7, 2022,
the Company filed an amendment to the Certificate of Incorporation to change the
name to Yale Transaction Finders, Inc.



The Company's business plan now consists of exploring potential targets for a
business combination through the purchase of assets, share purchase or exchange,
merger or similar type of transaction.



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The Company's current business plan is to seek, investigate, and, if warranted,
acquire one or more properties or businesses, and to pursue other related
activities intended to enhance shareholder value. The acquisition of a business
opportunity may be made by purchase, merger, exchange of stock, or otherwise,
and may encompass assets or a business entity, such as a corporation, joint

venture, or partnership.



Results of Operations

Year Ended December 31, 2022 Compared to December 31, 2021





The following table summarizes the results of our operations during the fiscal
years ended December 31, 2021 and  2020 respectively, and provides information
regarding the dollar and percentage increase or (decrease) from the current
12-month period to the prior 12-month period:



                                                                                     Percentage
                                                                   Increase           Increase
          Line Item               12/31/22        12/31/21

(Decrease) (Decrease)


Revenues                         $         0     $         0     $           0                 0.0 %
Operating expenses                    56,865          44,125            12,740                28.8 %
Interest expense                      11,177          45,896           (34,719 )             (75.6 )%
Net loss                             (68,042 )       (90,021 )         (21,979 )             (24.4 )%

Loss per share of common stock (0.01 ) (0.02 ) (0.01 )

             (50.0 )%




We recorded a net loss of $68,042 for the fiscal year ended December 31, 2022 as
compared with a net loss of $90,021 for the fiscal year ended December 31, 2021
due primarily to the termination of a management services agreement with
Fountainhead Capital Management Limited.

Liquidity and Capital Resources





As of December 31, 2022, we had no assets, a working capital deficit of $46,295
and an accumulated deficit of $1,276,558. Our operating activities used $58,871
in cash for the fiscal year period ended December 31, 2022, while our operations
used $34,875 cash in the fiscal year ended December 31, 20201. We earned no
revenue during the fiscal year ended December 31, 2022 or 2021.



Historically, we have depended on loans from our principal shareholders and
their affiliated companies to provide us with working capital as required. There
is no guarantee that such funding will be available when required and there can
be no assurance that our stockholders, or any of them, will continue making
loans or advances to us in the future.



At December 31, 2022, the Company had loans and notes outstanding from the
Purchasers in the aggregate amount of $50,000. The principal and accrued
interest on the notes are convertible, at the election of the holders, into
shares of the Company's common stock following the consummation of a "Qualified
Financing" (as defined in the notes), or upon the consummation of a "Fundamental
Transaction" (as defined in the notes) at the "Conversion Price" (as defined in
the notes).




The accompanying financial statements have been prepared assuming that the
Company will continue as a going concern. The Company has not generated any
revenue since inception. The Company generated a net loss of $68,042 for the
year ended December 31, 2022 and had a working capital deficit of $46,295 as of
December 31, 2022. These conditions, among others, raises substantial doubt
about the Company's ability to continue as a going concern. The Company's
continuation as a going concern is dependent on working capital advances being
provided by the Company's majority shareholder for its ability to meet its
obligations, to obtain additional financing as may be required and ultimately to
attain profitability. Management believes that the Company's majority
shareholder will provide the additional funding to meet the Company's
obligations as they become due, however, there is no guarantee this will happen.
The financial statements do not include any adjustments that might result from
the outcome of this uncertainty. There is no assurance that the working capital
advances will continue in the future nor that Company will be successful in
raising additional funds through other sources.



In December 2019, an outbreak of a novel strain of coronavirus (COVID-19)
originated in Wuhan, China, and has since spread to a number of other countries,
including the United States. On March 11, 2020, the World Health Organization
characterized COVID-19 as a pandemic. In addition, as of the time of the filing
of this Annual Report on Form 10-K, several states in the United States and
elsewhere have declared states of emergency, and several countries around the
world, including the United States, have taken steps to restrict travel. While
the Company presently has no ongoing operations or employees, this situation
could limit the market for a merger partner for a strategic business
combination. Any of these uncertainties could have a material adverse effect on
the business, financial condition or results of operations. In addition, a
catastrophic event that results in the destruction or disruption of the
Company's data centers or its critical business or information technology
systems would severely affect the ability to conduct normal business operations
and, as a result, the operating results would be adversely affected.



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Off Balance Sheet Arrangements





We do 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 or
capital expenditures or capital resources that is material to an investor in our
securities.



Seasonality

Our operating results are not affected by seasonality.





Inflation

Our business and operating results are not affected in any material way by inflation.





Critical Accounting Policies



The Securities and Exchange Commission issued Financial Reporting Release No.
60, "Cautionary Advice Regarding Disclosure About Critical Accounting Policies"
suggesting that companies provide additional disclosure and commentary on their
most critical accounting policies. In Financial Reporting Release No. 60, the
Securities and Exchange Commission has defined the most critical accounting
policies as the ones that are most important to the portrayal of a company's
financial condition and operating results and require management to make its
most difficult and subjective judgments, often as a result of the need to make
estimates of matters that are inherently uncertain. The nature of our business
generally does not call for the preparation or use of estimates. Please refer to
footnote 2 of the Financial Statements with respect to significant accounting
policies.

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