Hartford Great Health (HFUS) 10-12G Registration of securities

Exhibit 99.1

RONALD R. CHADWICK, P.C.

Certified Public Accountant

2851 South Parker Road, Suite 720

Aurora, Colorado  80014

Telephone (303)306-1967

Fax (303)306-1944

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

Board of Directors

PhotoAmigo, Inc.

Santa Barbara, California

I have audited the accompanying balance sheets of PhotoAmigo, Inc. (a development stage company) as of July 31, 2010 and 2009, and the related statements of operations, stockholders’ equity and cash flows for the years then ended, and for the period from April 2, 2008 (inception) through July 31, 2010. These financial statements are the responsibility of the Company's management. My responsibility is to express an opinion on these financial statements based on my audit.

I conducted my audit in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that I plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation.  I believe that my audit provides a reasonable basis for my opinion.

In my opinion, the  financial statements referred to above present fairly, in all material respects, the  financial position of PhotoAmigo, Inc. as of July 31, 2010 and 2009, and the results of its operations and its cash flows for the years then ended, and for the period from April 2, 2008 (inception) through July 31, 2010 in conformity with accounting principles generally accepted in the United States of America.

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 2 to the financial statements the Company has suffered losses from operations that raise substantial doubt about its ability to continue as a going concern. Management's plans in regard to these matters are also described in Note 2. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

Aurora, Colorado	/s/  RONALD R. CHADWICK, P.C.
January 19, 2011	RONALD R. CHADWICK, P.C.

1

PHOTOAMIGO, INC.
(A Development Stage Company)
BALANCE SHEETS
	July 31, 2010			July 31, 2009
ASSETS
Current assets:
Cash and cash equivalents	$	3,003		$	20,370
Total current assets	$	3,003		$	20,370
LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)
Current liabilities:
Accounts payable	$	-		$	125
Accrued compensation		9,000			1,800
Advances from officer		226			134
Total current liabilities		9,226			2,059
Commitments and contingencies (Notes 2, 4 and 5)
Stockholders' equity (deficit):
Preferred stock - $0.001 par value,  5,000,000 shares authorized:
No shares issued or outstanding		-			-
Common stock - $0.001 par value, 100,000,000 shares authorized:
3,012,000 and 2,988,000 shares issued and outstanding, respectively		3,012			2,988
Additional paid-in capital		138,488			138,112
(Deficit) accumulated  during the development stage		(147,723	)		(122,789	)
Total stockholders' equity (deficit)		(6,223	)		18,311
Total liabilities and stockholders' equity (deficit)	$	3,003		$	20,370

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

2

PHOTOAMIGO, INC.
(A Development Stage Company)
STATEMENTS OF OPERATIONS
	Year ended July 31, 2010			Year ended July 31, 2009			From Inception (April 2, 2008) to July 31, 2010
Revenues	$	-		$	-		$	-
Expenses:
Website development		2,322			14,523			19,014
Employee compensation		7,200			7,200			16,800
Sales and marketing		328			2,331			3,162
Legal and accounting fees		14,157			9,253			24,076
Investor relations		-			541			21,165
Other general and administrative		943			2,526			4,333
Impairment		-			-			59,400
Total expenses		24,950			36,374			147,950
Operating (loss)		(24,950	)		(36,374	)		(147,950	)
Other income:
Interest income		16			127			227
Net (loss)	$	(24,934	)	$	(36,247	)	$	(147,723	)
Net (loss) per common share:
Basic and Diluted	$	(0.01	)	$	(0.01	)
Weighted average shares outstanding:
Basic and Diluted		3,000,296			2,988,000

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

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PHOTOAMIGO, INC.
(A Development Stage Company)
STATEMENTS OF CASH FLOWS
	Year ended July 31, 2010			Year ended July 31, 2009			From Inception (April 2, 2008) to July 31, 2010
Cash flows from operating activities:
Net (loss)	$	(24,934	)	$	(36,247	)	$	(147,723	)
Adjustments to reconcile net (loss) to net cash
used by operating activities:
Impairment		-			-			59,400
Stock issued for services		-			-			20,500
Changes in operating assets and liabilities:
Increase/(decrease) in accounts payable		(125	)		(105	)		-
Increase in accrued compensation		7,200			1,800			9,000
Increase/(decrease) in advances from officer		92			(213	)		226
Increase/(decrease) in other current liabilities		-			(125	)		-
Total adjustments		7,167			1,357			89,126
Net cash (used in) operating activities		(17,767	)		(34,890	)		(58,597	)
Cash flows from investing activities:
Purchase of website assets		-			-			(300	)
Net cash (used in) investing activities		-			-			(300	)
Cash flows from financing activities:
Cash proceeds from sale of stock		400			-			61,900
Net cash provided by financing activities		400			-			61,900
Net increase (decrease) in cash and equivalents		(17,367	)		(34,890	)		3,003
Cash and equivalents at beginning of period		20,370			55,260			-
Cash and equivalents at end of period	$	3,003		$	20,370		$	3,003
Supplemental Cash Flow Information
Interest paid	$	-		$	-		$	-
Income taxes paid	$	-		$	-		$	-
Non-cash investing and financing activities:
Shares issued in exchange for website domain names,
membership base and software	$	-		$	-		$	59,100

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

4

PHOTOAMIGO, INC.
(A Development Stage Company)
STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT)
for the period from Inception (April 2, 2008) to July 31, 2010
										Total
					Additional					Stockholders'
	Common Stock				Paid - in		Accumulated			Equity
	Shares		Amount		Capital		(Deficit)			(Deficit)
Balance at Inception, April 2, 2008		-	$	-	$	-	$	-		$	-
Shares issued in exchange for assets, April 2, 2008		2,100,000		2,100		57,000		-			59,100
Shares issued for cash at
$0.094 per share, April 2, 2008		500,000		500		46,500		-			47,000
Shares issued for cash and services at
$0.094 per share, April 2, 2008		250,000		250		23,250		-			23,500
Shares issued for cash at
$0.0833 per share, April 28, 2008		138,000		138		11,362		-			11,500
Net (loss)		-		-		-		(86,542	)		(86,542	)
Balance, July 31, 2008		2,988,000		2,988		138,112		(86,542	)		54,558
Net (loss)		-		-		-		(36,247	)		(36,247	)
Balance, July 31, 2009		2,988,000		2,988		138,112		(122,789	)		18,311
Shares issued for cash at			��
$0.0166 per share, January 25, 2010		24,000		24		376		-			400
Net (loss)		-		-		-		(24,934	)		(24,934	)
Balance, July 31, 2010		3,012,000	$	3,012	$	138,488	$	(147,723	)	$	(6,223	)

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

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PHOTOAMIGO, INC.

(A Development Stage Company)

Notes to Financial Statements

July 31, 2010 and 2009

NOTE 1.  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

This summary of significant accounting policies is presented to assist in understanding the Company’s financial statements.  The financial statements and notes are the responsibility of the Company’s management.  These accounting policies conform to accounting principles generally accepted in the United States of America (“US GAAP”) and have been consistently applied in the preparation of the financial statements.

Organization

PhotoAmigo, Inc. (the Company or PhotoAmigo) was organized under the laws of the State of Nevada on April 2, 2008.  The Company has been in the development stage since its formation and has not yet realized revenues from its planned operations.  It plans to develop photographic sharing and networking through its website PhotoAmigo.com.  The Company has chosen July 31 as its fiscal year-end.

Development Stage Company

Based on the Company’s business plan, it is a development stage company since planned principal operations have not yet commenced.  Accordingly, the financial statements are presented in conformity with US GAAP that applies to development stage enterprises.  In addition to all the requirements applicable to an established enterprise, as a development stage enterprise, the Company discloses the deficit accumulated during the development stage and the cumulative statements of operations and cash flows from its inception date to the current balance sheet date.

Use of Estimates

The preparation of financial statements in conformity with US GAAP requires the Company's management to make estimates and assumptions that affect the amounts of assets and liabilities, the identification and disclosure of impaired assets and contingent liabilities at the date of the financial statements, and the reported amounts expenses during the reporting period. Actual results could differ from those estimates.

Revenue Recognition

PhotoAmigo recently commenced operations, is in its development stage, and has not yet generated revenues from operations.  Revenues are expected to be derived principally from subscriptions to our website.

In accordance with established guidance, PhotoAmigo plans to recognize revenue when the price is fixed or determinable, persuasive evidence of an arrangement exists, the service is performed and collectability of the amount is reasonably assured.  Certain insignificant amounts collected during the development, testing, and implementation phases are recorded as a recovery of development expense.

Cash and Cash Equivalents

For purposes of balance sheet classification and the statements of cash flows, the Company considers cash in banks, deposits in transit, and all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents.

Concentration of Credit Risk

Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of temporary cash investments. On July 31, 2010, the Company did not have a concentration of credit risk since it had no temporary cash investments in bank accounts in excess of the FDIC insured amounts.

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PHOTOAMIGO, INC.

(A Development Stage Company)

Notes to Financial Statements

July 31, 2010 and 2009

Capital Expenditure

Expenditures for capital assets are recorded at historical cost.  Additions, improvements and major renewals are capitalized, while maintenance, repairs and minor renewals are expensed as incurred. When assets are retired or disposed of, the assets and related accumulated depreciation and amortization are removed from our general ledger, and the resulting gain or loss is reflected in the statement of operations. Depreciation of capital assets is provided over their estimated useful lives on a straight line basis

Impairment of Long Lived Assets

PhotoAmigo periodically reviews the carrying amount of long lived assets to determine whether current events or changes in circumstances warrant adjustments to such carrying amounts.  If an impairment adjustment is deemed necessary, such loss is measured by the amount that the carrying value of such assets exceeds their fair value.  Considerable management judgment is necessary to estimate the fair value of assets; accordingly, actual results could vary significantly from such estimates.  Assets to be disposed of are carried at the lower of their financial statement carrying amount or fair value less costs to sell.

Income Taxes

Deferred income taxes are recorded for timing differences between items of income or expense reported in the financial statements and those reported for income tax purposes using the asset/liability method of accounting for income taxes.  Deferred income taxes and tax benefits are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases, and for tax loss and credit carry-forwards.  Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled.  The Company provides for deferred taxes for the estimated future tax effects attributable to temporary differences and carry-forwards when realization is more likely than not.  If the Company concludes that it is more likely than not that some portion or all of the deferred tax asset will not be realized, the balance of deferred tax assets is reduced by a valuation allowance.

Stock-based Compensation

PhotoAmigo has no stock compensation plan and has not made any grants since inception, and, accordingly, has not recognized any stock-based compensation expense.  PhotoAmigo plans to account for stock-based compensation in accordance with the fair value recognition provisions of US GAAP.  Stock based compensation will be measured at the grant date based upon the estimated fair value of the award and the expense will be recognized over the required employee service period.  The fair value of restricted stock grants will be estimated on the grant date based upon the fair value of the common stock.

Per Share Amounts

Basic earnings per share includes no dilution and is computed by dividing net income (or loss) by the weighted-average number of shares outstanding during the period. Diluted earnings per share reflect the potential dilution of securities that could share in the earnings of the Company, assuming the issuance of an equivalent number of common shares pursuant to options, warrants, or convertible debt arrangements.  Diluted earnings per share is not shown for periods in which the Company incurs a loss because it would be anti-dilutive.  Similarly, potential common stock equivalents are not included in the calculation if the effect would be anti-dilutive.  Since inception, PhotoAmigo has not issued any potentially dilutive securities.

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PHOTOAMIGO, INC.

(A Development Stage Company)

Notes to Financial Statements

July 31, 2010 and 2009

Fair Value of Financial Instruments

Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of July 31, 2010.  The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values.  These financial instruments include cash, accrued compensation, and advances from officers.  Fair values are assumed to approximate carrying values for these financial instruments because they are short term in nature, or are receivable or payable on demand.

Subsequent Events

The Company evaluated all events subsequent from the balance sheet date of July 31, 2010, and has determined that there are no subsequent events that require disclosure.

Recently Adopted Accounting Standards

The Company has adopted the following new accounting standards during its current fiscal year:

Accounting Standards Codification - In June 2009, FASB established the Accounting Standards Codification (“ASC”) as the single source of authoritative US GAAP to be applied by nongovernmental entities.  Rules and interpretive releases of the SEC under authority of federal securities laws are also sources of authoritative US GAAP for SEC registrants.  The ASC is a new structure which took existing accounting pronouncements and organized them by accounting topic.  The ASC did not change current US GAAP, but was intended to simplify user access to all authoritative US GAAP by providing all the relevant literature related to a particular topic in one place.  All previously existing accounting standards were superseded and all other accounting literature not included in the ASC is considered non-authoritative.  New accounting standards issued subsequent to June 30, 2009 will be communicated by the FASB through Accounting Standards Updates (ASUs).  The ASC was effective during the period ended October 31, 2009.  Adoption of the ASC did not have an impact on the Company’s financial position, results of operations or cash flows.

Subsequent Events - In May 2009, the ASC guidance for subsequent events was updated to establish accounting and reporting standards for events that occur after the balance sheet date but before financial statements are issued.  The guidance was amended in February, 2010.  The update sets forth: (i) the period after the balance sheet date during which management of a reporting entity should evaluate events or transactions that may occur for potential recognition or disclosure in the financial statements, (ii) the circumstances under which an entity should recognize events or transactions occurring after the balance sheet in its financial statements, and (iii) the disclosures that an entity should make about events or transactions occurring after the balance sheet date in its financial statements.  The Company adopted the updated guidance in 2009.  The adoption had no impact on the Company’s financial position, results of operations or cash flows.

Accounting for the Useful Life of Intangible Assets - In April 2008, the ASC guidance for Goodwill and Other Intangibles was updated to amend the factors that should be considered in developing renewal or extension assumptions used to determine the useful life of a recognized intangible asset. The intent of this update is to improve the consistency between the useful life of a recognized intangible asset and the period of expected cash flows used to measure the fair value of the asset under guidance for business combinations. The updated guidance was effective for the Company’s fiscal year beginning August 1, 2009 and will be applied prospectively to intangible assets acquired after the effective date. The adoption had no impact on the Company’s financial position, results of operations or cash flows.

Derivative Instruments - In March 2008, the ASC guidance for derivatives and hedging was updated for enhanced disclosures about how and why an entity uses derivative instruments, how derivative instruments and the related hedged items are accounted for, and how derivative instruments and the related hedged items affect an entity’s financial position, financial performance and cash flows. The Company adopted the updated guidance on August 1, 2009. The adoption had no impact on the Company’s financial position, results of operations or cash flows.

8

PHOTOAMIGO, INC.

(A Development Stage Company)

Notes to Financial Statements

July 31, 2010 and 2009

Business Combinations - In December 2007, the ASC guidance for business combinations was updated to provide new guidance for recognizing and measuring identifiable assets and goodwill acquired, liabilities assumed, and any non-controlling interest in the acquiree. The updated guidance also provides disclosure requirements to enable users of the financial statements to evaluate the nature and financial effects of the business combination. The Company adopted the updated guidance on August 1, 2009 and it will be applied to any future acquisitions.

Non-controlling Interests – In December 2007, the ASC guidance for non-controlling interests was updated to establish accounting and reporting standards pertaining to: (i) ownership interests in subsidiaries held by parties other than the parent (“non-controlling interest”), (ii) the amount of net income attributable to the parent and to the non-controlling interest, (iii) changes in a parent’s ownership interest, and (iv) the valuation of any retained non-controlling equity investment when a subsidiary is deconsolidated.  If a subsidiary is deconsolidated, any retained non-controlling equity investment in the former subsidiary is measured at fair value and a gain or loss is recognized in net income based on such fair value.  For presentation and disclosure purposes, the guidance requires non-controlling interests (formerly referred to as minority interest) to be classified as a separate component of equity. The Company adopted the updated guidance on August 1, 2009.  The adoption had no impact on the Company’s financial position, results of operations or cash flows.

Recent Pronouncements

The Company evaluates the pronouncements of various authoritative accounting organizations to determine the impact of new pronouncements on US GAAP and the impact on the Company.  The following accounting standards updates were recently issued and have not yet been adopted by the Company.  These standards are currently under review to determine their impact on the Company’s financial position, results of operations, or cash flows.

Derivatives and Hedging - ASU No. 2010-11 was issued in March 2010 and clarifies that the transfer of credit risk that is only in the form of subordination of one financial instrument to another is an embedded derivative feature that should not be subject to potential bifurcation and separate accounting.  This ASU will be effective for the Company beginning August 1, 2010.

Compensation – Stock Compensation - ASU No. 2010-13 was issued in April 2010 and will clarify the classification of an employee share based payment award with an exercise price denominated in the currency of a market in which the underlying security trades.  This ASU will be effective for the first fiscal quarter beginning after December 15, 2010, with early adoption permitted.

There were various other updates recently issued, most of which represented technical corrections to the accounting literature or were applicable to specific industries, and are not expected to  have a material impact on the Company’s financial position, results of operations or cash flows.

NOTE 2.  GOING CONCERN

The accompanying financial statements were prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of obligations in the normal course of business.  However, PhotoAmigo’s operations are in the development stage and it has incurred losses since inception, resulting in an accumulated deficit of $147,723 as of July 31, 2010.  These conditions raise substantial doubt about the ability of PhotoAmigo to continue as a going concern.

In view of these matters, continuation as a going concern is dependent upon several factors, including the availability of debt or equity funding upon terms and conditions acceptable to PhotoAmigo, and ultimately achieving profitable operations.  Management believes that PhotoAmigo’s business plan provides it with an opportunity to continue as a going concern.  However, management cannot provide assurance that PhotoAmigo will meet its objectives and be able to continue in operation.

9

PHOTOAMIGO, INC.

(A Development Stage Company)

Notes to Financial Statements

July 31, 2010 and 2009

The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from the possible inability of PhotoAmigo to continue as a going concern.

NOTE 3.  STOCKHOLDERS' EQUITY

Preferred Stock    The Company has authorized 5,000,000 shares of preferred stock with a par value of $0.001.  These shares may be issued in series with such rights and preferences as may be determined by the Board of Directors.  Since inception, the Company has not issued any preferred shares.

Common Stock     The Company has authorized 100,000,000 shares of $0.001 par value common stock.

Issued and Outstanding    The total issued and outstanding common stock at July 31, 2010 is 3,012,000 common shares, as follows:

i. On April 2, 2008, PhotoAmigo issued 2,100,000 common shares to a founder in exchange for assets, including the website and four domain names. The transaction was recorded at $59,100 representing the founder’s basis in the exchanged assets.

ii. On April 2, 2008, PhotoAmigo issued 500,000 common shares to founders for cash proceeds of $47,000, or $0.094 per share.

iii. On April 2, 2008, PhotoAmigo issued 250,000 common shares to a founder for $3,000 cash and for services valued at $20,500, or $0.094 per share.

iv. On April 28, 2008, PhotoAmigo completed a private placement of 138,000 common shares for cash proceeds of $11,500, or $0.0833 per share.

v. On January 10, 2010, PhotoAmigo completed a private placement of 24,000 common shares for cash  proceeds of $400 or $0.0167 per share.

NOTE 4.  INCOME TAXES

PhotoAmigo’s deferred tax assets, valuation allowance, and change in valuation allowance are as follows:

Period Ending	Estimated NOL carry-forward	NOL expires	Estimated tax benefit from NOL	Valuation allowance	Change in valuation allowance	Net tax asset
July 31, 2008	$86,500	2028	$ 17,300	$ (17,300)	$ (17,300)	$    -
July 31, 2009	$36,200	2029	$ 7,200	$ (7,200)	$ (7,200)	$    -
July 31, 2010	$25,000	2030	$ 5,000	$ (5,000)	$ (5,000)	$    -

Income taxes at the statutory rate are reconciled to reported income tax expense (benefit) as follows:

	2010		2009
Income tax benefit at statutory rate		(20%)		(20%)
Deferred income tax valuation allowance		20%		20%
Reported tax rate		0%		0%

At this time, the Company is unable to determine if it will be able to benefit from its deferred tax asset.  There are limitations on the utilization of net operating loss carryforwards, including a requirement that losses be offset against future taxable income, if any.  In addition, there are limitations imposed by certain transactions which are deemed to be ownership changes.  Accordingly, a valuation allowance has been established for the entire deferred tax asset.

10

PHOTOAMIGO, INC.

(A Development Stage Company)

Notes to Financial Statements

July 31, 2010 and 2009

NOTE 5.  RELATED PARTY TRANSACTIONS

From time to time, PhotoAmigo receives funds from its sole executive officer to cover temporary working capital requirements.  During the year ended July 31, 2010, PhotoAmigo received cash advances aggregating $100.  As of July 31, 2010 the outstanding balance of advances from officer was $226.

PhotoAmigo accrues consulting fees of $600 per month to its sole executive officer as compensation for his services.  To conserve cash, the Company ceased payment of the monthly fee and, as of July 31, 2010, amounts accrued and unpaid were $9,000.

Office space is provided to PhotoAmigo at no additional cost by the sole executive officer.  No provision for these costs has been included in these financial statements as the amounts are not material.  

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