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    Financial Statements

    Bipolar Disorder Society of British Columbia

    March 31, 2011

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    Contents

    Page

    Notice to Reader 1

    Statements of Operations and Changes in Net Assets 2

    Statement of Financial Position 3

    Notes to the Financial Statements 4

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    Grant Thornton LLP

    3rd Floor 888 Fort StreetVictoria, BCV8W 1H8

    (250) 383-4191F (250) 381-4623www.GrantThornton.ca

    Audit Tax Advisory Grant Thornton LLP. A Canadian Member of Grant Thornton International Ltd

    Notice to reader

    On the basis of information provided by management, we have compiled the statement of financialposition of Bipolar Disorder Society of British Columbia as at March 31, 2011 and the statements of operations and changes in net assets for the year then ended.

    We have not performed an audit or a review engagement in respect of these financial statements and,accordingly, we express no assurance thereon.

    Readers are cautioned that these statements may not be appropriate for their purposes.

    Victoria, Canada

    May 30, 2011 Chartered accountants

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    Bipolar Disorder Society of British ColumbiaStatements of Operations and Changes in Net Assets Year Ended March 31 2011 2010(Unaudited - See Notice to Reader) (Five Months)

    RevenueDonations, individual and corporate $ 27,586 $ 520Internal, events 6,811 4,763Interest 30 -Memberships 440 -

    34,867 5,283

    ExpensesProgram

    Delivery 3,948 -Design and development 4,380 50

    Technology and website 4,679 437 OperatingAccounting and legal 645 779 Interest and bank charges 159 -Events 1,723 2,021Office 83 101 Personnel 14,000 -Telephone 420 134

    30,037 3,522

    Excess of revenue over expenses $ 4,830 $ 1,761

    Balance, beginning of year $ 1,761 $ -

    Excess of revenue over expenses 4,830 1,761

    Balance, end of year $ 6,591 $ 1,761

    See accompanying notes to the financial statements.

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    Bipolar Disorder Society of British ColumbiaStatement of Financial PositionMarch 31 2011 2010 (Unaudited - See Notice to Reader)

    Assets Current

    Cash $ 8,651 $ 2,261

    LiabilitiesCurrent

    Payables and accruals $ 2,060 $ 500

    Net Assets 6,591 1,761

    $ 8,651 $ 2,261

    On behalf of the Board

    Director Director

    See accompanying notes to the financial statements.

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    Bipolar Disorder Society of British ColumbiaNotes to the Financial StatementsMarch 31, 2011(Unaudited - See Notice to Reader)

    4

    1. Purpose of the Society

    The Society aims to increase awareness among the general population, local and provincialgovernments, educators, youth and others about bipolar disorder.

    The Society is incorporated under the Society Act of British Columbia. As a CanadianRegistered Charity, the Society is exempt from income tax and may issue receipts for charitabledonations.

    2. Summary of significant accounting policies

    Donations-in-kindThe Society records donated materials, services and facilities in those cases where:

    the Society controls the way they are used;there is a measurable basis for arriving at fair value; andthe services are essential services, which would normally be purchased and paid forif not donated.

    The Society would not be able to carry out its activities without the services of the manyvolunteers who donate a considerable number of hours. Because of the difficulty of compilingthese hours, contributed services are not recognized in the financial statements.