A/P Disbursement Listing
Zany Brainy, Inc. et al
01-1744-49
Exhibit 99.1
Vendor Name Check # Check Amt Check Date Type
----------- ------- --------- ---------- ----
Ceaco 169146 5,814.00 9/4/01 Trade P
Curious Toys 169147 13,170.36 9/4/01 Trade P
International Playthings, Inc 169148 16,748.37 9/4/01 Trade P
Irwin Toy Ltd 169149 20,010.00 9/4/01 Trade P
Knowledge Kids Enterprises, In 169150 62,469.18 9/4/01 Trade P
Learning Resources, Inc 169151 117,000.00 9/4/01 Trade P
Lights, Camera & Interaction 169152 25,233.10 9/4/01 Trade P
Mag Nif Inc 169153 6,912.00 9/4/01 Trade P
Maxim Enterprises 169154 4,089.60 9/4/01 Trade P
Munchkin, Inc. 169155 24,596.64 9/4/01 Trade P
Natural Science Industries 169156 14,738.14 9/4/01 Trade P
Nordevco, Inc 169157 3,032.64 9/4/01 Trade P
Palmer Paint Products Inc 169158 3,015.00 9/4/01 Trade P
Smartees, Inc. 169159 9,478.00 9/4/01 Trade P
Sport Fun, Inc 169160 38,246.26 9/4/01 Trade P
Trophy Music Co 169161 21,951.66 9/4/01 Trade P
United California Factors 169162 11,247.12 9/4/01 Trade P
Capelli Of New York 169163 4,158.00 9/4/01 Trade P
Publications International Ltd 169164 20,583.91 9/4/01 Trade P
Chris Basler 169165 250.00 9/4/01 Expense
Flonetwork 169166 8,615.10 9/4/01 Expense
Pa Dept Of Revenue 169167 120,005.96 9/4/01 Tax
Learning Curve Toys, Llc 169307 134,594.73 9/4/01 Trade P
Usps WIRE 54.17 9/4/01 Expense
Tsl WIRE 291,808.50 9/4/01 Expense
Learning Curve Toys, Llc WIRE 132,000.00 9/4/01 Trade P
Stanley Greenman WIRE 5,208.34 9/4/01 Expense
Stuart Katz WIRE 5,208.34 9/4/01 Expense
Midland Paper, Inc. WIRE 874,408.55 9/4/01 Expense
Basic Fun 169169 3,619.20 9/5/01 Trade P
Binary Arts 169170 27,930.00 9/5/01 Trade P
Encore Software 169171 10,080.00 9/5/01 Trade P
Idea Nuova 169172 41,562.42 9/5/01 Trade P
Insect Lore Products 169173 38,880.00 9/5/01 Trade P
Kids Ii, Inc 169174 300.74 9/5/01 Trade P
Lauri Inc 169175 13,435.92 9/5/01 Trade P
Poof/James Industries 169176 12,582.00 9/5/01 Trade P
Spin Master Toys 169177 68,650.40 9/5/01 Trade P
Us Playing Cards 169178 1,968.46 9/5/01 Trade P
A-Clean Window Cleaning 169179 140.00 9/5/01 Expense
Abco Fire Protection Inc. 169180 217.21 9/5/01 Expense
Academy Fire Protection 169181 37.50 9/5/01 Expense
Access School 169182 78.40 9/5/01 Expense
Adt Security Services 169183 864.71 9/5/01 Expense
Aei Music Network, Inc 169184 19.34 9/5/01 Expense
Allen Screen And Digital Print 169185 8,667.71 9/5/01 Expense
Ameritech-II 169186 216.69 9/5/01 Expense
April Hennessey 169187 184.79 9/5/01 Expense
Arthritis Foundation 169188 134.73 9/5/01 Expense
At&T 169189 1,200.00 9/5/01 Expense
Page 1
A/P Disbursement Listing
Zany Brainy, Inc. et al
01-1744-49
Vendor Name Check # Check Amt Check Date Type
----------- ------- --------- ---------- ----
Avm Office Coffee Services 169190 780.81 9/5/01 Expense
Bearcat Phone & Security 169191 64.00 9/5/01 Expense
Black Forest School 169192 10.16 9/5/01 Expense
Books Pals/Sag Foundation 169193 57.00 9/5/01 Expense
Brodart 169194 19.36 9/5/01 Expense
Bsb Bank & Trust 169195 1,356.80 9/5/01 Expense
Children At Risk Today 169196 52.76 9/5/01 Expense
Childs Play Early Learning 169197 66.40 9/5/01 Expense
Cinergy/Cg&E 169198 6.38 9/5/01 Expense
Citicorp Vendor Finance, Inc. 169199 185.48 9/5/01 Expense
City Of Aurora 169200 129.53 9/5/01 Expense
City Of Brentwood 169201 115.72 9/5/01 Expense
City Of Planation 169202 70.13 9/5/01 Expense
Cleanway L S Inc. 169203 150.00 9/5/01 Expense
Comfort For Kids 169204 636.99 9/5/01 Expense
Comptroller Of Public Accounts 169205 20,698.11 9/5/01 Tax
Coresource, Inc. 169206 56,954.71 9/5/01 Insurance
Corporate Source 169207 198.15 9/5/01 Expense
Craig 'N Company 169208 424.28 9/5/01 Expense
David Cutler Industries 169209 344.00 9/5/01 Expense
David E Young 169210 479.04 9/5/01 Expense
David Larson 169211 1,714.16 9/5/01 Expense
Dealila Va Soccer Club 169212 200.31 9/5/01 Expense
Desert Sun Child Development C 169213 67.80 9/5/01 Expense
Doug Belden, Tax Collector 169214 30.00 9/5/01 Expense
Duffy'S 169215 26.35 9/5/01 Expense
Elaine Mcclelland 169216 2,917.48 9/5/01 Expense
Environmental Waste Solutions, 169217 20,778.46 9/5/01 Expense
Facility Maintenance Services 169218 300.00 9/5/01 Expense
Federal Express Corp 169219 1,950.42 9/5/01 Expense
Finn Power Inc 169220 234.25 9/5/01 Expense
Fpl Florida Power & Light Co 169221 1,880.69 9/5/01 Expense
Frontier Communications 169222 519.70 9/5/01 Expense
Girl Scout #722 169223 123.94 9/5/01 Expense
Girl Scout Troop #514 169224 73.98 9/5/01 Expense
Girl Scout Troop #583 169225 196.97 9/5/01 Expense
Goodman/Landmark One 169226 963.76 9/5/01 rent
Great Bear 169227 560.60 9/5/01 Expense
Hayden Electric Contract 169228 131.36 9/5/01 Expense
Hinckley Spring Water Company 169229 91.32 9/5/01 Expense
Hylan Electrical Contracting 169230 248.63 9/5/01 Expense
Hylton Crew Boosters Club 169231 43.47 9/5/01 Expense
Idmr Institute Of Divine Meta 169232 120.00 9/5/01 Expense
Inacomp Computer Systems 169233 376.75 9/5/01 Expense
Iron Mountain 169234 3,712.51 9/5/01 Expense
James Miller 169235 37.20 9/5/01 Expense
Jason Newburger 169236 753.23 9/5/01 Expense
Juvenile Diabetes Research Fd 169237 51.76 9/5/01 Expense
Kelly Trujillo 169238 49.80 9/5/01 Expense
Kforce.Com (Atlanta, Ga) 169239 7,645.36 9/5/01 Expense
Page 2
A/P Disbursement Listing
Zany Brainy, Inc. et al
01-1744-49
Vendor Name Check # Check Amt Check Date Type
----------- ------- --------- ---------- ----
Kimberly Willis Holt 169240 313.20 9/5/01 Expense
Knoxville Area Rescue Mission 169241 60.48 9/5/01 Expense
Knoxville Utilities Board 169242 1,465.19 9/5/01 Expense
Lehigh Cadillac Direct 169243 38,696.94 9/5/01 Advertise
Lipa Long Island Power Authori 169244 391.37 9/5/01 Expense
Lou Natale 169245 150.00 9/5/01 Expense
Mackin & Dowd Design, Inc 169246 2,962.70 9/5/01 Expense
March Of Dimes 169247 362.98 9/5/01 Expense
Maureen Moffit 169248 194.40 9/5/01 Expense
Max International 169249 636.04 9/5/01 Expense
Mbs/Multimode, Inc. 169250 17,548.80 9/5/01 Advertise
Mcallion Staffing Specialists 169251 292.04 9/5/01 Expense
Metro Door Romet Mfg Inc. 169252 1,458.34 9/5/01 Expense
Metro Tech Service Corp 169253 13,677.54 9/5/01 Expense
Michael'S Deli 169254 21.47 9/5/01 Expense
Mid-Atlantic Security,Inc 169255 1,443.45 9/5/01 Expense
Middle Tennessee Industrial Ti 169256 287.17 9/5/01 Expense
Mile High Down Syndrome Assn 169257 216.70 9/5/01 Expense
Minolta Business Solutions 169258 330.34 9/5/01 Expense
Moms Club 169259 191.00 9/5/01 Expense
Moms Club Arrowhead Ranch 169260 7.80 9/5/01 Expense
Moms Club Of Arrowhead Ranch W 169261 16.80 9/5/01 Expense
Moms Club Of Custaic 169262 24.81 9/5/01 Expense
Nancy Belgarde 169263 33.46 9/5/01 Expense
New Heart Society 169264 418.46 9/5/01 Expense
Nora Essawi 169265 658.84 9/5/01 Expense
Omar Aziz 169266 56.71 9/5/01 Expense
Pacific Gas & Electric Co 169267 4,318.89 9/5/01 Expense
Parents As Teachers 169268 71.46 9/5/01 Expense
Patricia Burns 169269 69.41 9/5/01 Expense
Penn Security Co 169270 125.00 9/5/01 Expense
Pitney Bowes Credit Corp 169271 390.91 9/5/01 Expense
Poland Spring 169272 117.39 9/5/01 Expense
Powercon, Inc 169273 1,459.51 9/5/01 Expense
Project Hope 169274 37.44 9/5/01 Expense
R Griffith Assoc, Inc 169275 968.57 9/5/01 Expense
Randstad 169276 1,345.63 9/5/01 Expense
Randy Hall 169277 2,012.00 9/5/01 Expense
Relizon 169278 4,530.09 9/5/01 Expense
Remco Energy 169279 300.00 9/5/01 Expense
Revere Suburban Realty Corp. 169280 585.65 9/5/01 Expense
Ron Tepner-Petty Cash 169281 1,500.00 9/5/01 Expense
Roto-Rooter-Cincinnati 169282 200.75 9/5/01 Expense
Royal & Sunalliance 169283 14,989.36 9/5/01 Expense
Rpe Outsourcing, Llc 169284 22,916.50 9/5/01 Expense
Sfi 169285 37.57 9/5/01 Expense
Sharon Demartinis 169286 39.41 9/5/01 Expense
Siemens Enterprise Networks, Ll 169287 7,885.50 9/5/01 Expense
Sonitrol Of Greater Washington 169288 363.00 9/5/01 Expense
Sonitrol Of Long Beach 169289 98.40 9/5/01 Expense
Page 3
A/P Disbursement Listing
Zany Brainy, Inc. et al
01-1744-49
Vendor Name Check # Check Amt Check Date Type
----------- ------- --------- ---------- ----
Storage Enterprises Inc. 169290 255.00 9/5/01 Expense
Supporters Of Gymnastic Dreams 169291 102.11 9/5/01 Expense
T&R Exterminators 169292 36.81 9/5/01 Expense
Tablecloth 169293 2.00 9/5/01 Expense
Telespectrum Worldwide, Inc. 169294 2,393.20 9/5/01 Expense
Tracy Phillips 169295 293.70 9/5/01 Expense
Trout Fishing In America 169296 1,771.00 9/5/01 Expense
Usrefresh 169297 71.34 9/5/01 Expense
Vital Records Inc. 169298 412.94 9/5/01 Expense
Volunteer Packaging, Inc 169299 345.88 9/5/01 Expense
W John Coats 169300 35.57 9/5/01 Expense
Waytek 169301 623.40 9/5/01 Expense
Winchester Center Llc 169302 2,624.14 9/5/01 rent
Xcel Energy 169303 1,480.33 9/5/01 Expense
Zap Pest Control 169304 61.48 9/5/01 Expense
4Comm Inc. 169305 2,679.21 9/5/01 Expense
Emerson Radio Corp 169306 874.50 9/5/01 Trade P
California State Board Of Equa 169308 3,524.61 9/5/01 Tax
Comptroller Of Public Accounts 169309 2,161.65 9/5/01 Tax
Illinois Department Of Revenue 169310 3,122.14 9/5/01 Tax
New Jersey Sales & Use Tax 169311 7,529.07 9/5/01 Tax
New York State Sales Tax 169312 4,243.75 9/5/01 Tax
Pa Department Of Revenue 169313 7,733.13 9/5/01 Tax
Tennessee Depart Of Revenue 169314 1,316.09 9/5/01 Tax
Virginia Dept Of Taxation 169315 1,162.93 9/5/01 Tax
Wild Planet 169316 4,055.67 9/5/01 Trade P
Ertl Racing Champions 169317 21,036.60 9/5/01 Trade P
Fisher Price 169318 465,748.66 9/5/01 Trade P
Golden Books Publishing Group 169319 17,567.05 9/5/01 Trade P
K'Nex Industries, Inc 169320 266,990.98 9/5/01 Trade P
Lego Systems, Inc 169321 363,740.53 9/5/01 Trade P
Little Tikes 169322 196,350.00 9/5/01 Trade P
Mattel Sales Corp. 169323 55,590.00 9/5/01 Trade P
P & M Products Usa 169324 101,412.00 9/5/01 Trade P
Pleasant Company 169325 123,740.32 9/5/01 Trade P
Publications International Ltd 169326 182,490.00 9/5/01 Trade P
Random House, Inc 169327 231,062.86 9/5/01 Trade P
Warren Industries Inc. 169328 7,176.00 9/5/01 Trade P
Wild Planet 169329 223,403.78 9/5/01 Trade P
Workman Publishing Co 169330 63,776.80 9/5/01 Trade P
Playmobil Usa, Inc 169331 21,648.00 9/5/01 Trade P
Pa Dept Of Revenue 169332 29,033.45 9/5/01 Tax
Ballard Spahr Andrews & 169333 20,000.00 9/5/01 Expense
Virginia Dept Of Taxation 169334 60,481.14 9/5/01 Tax
Virginia Dept Of Taxation 169335 70,984.69 9/5/01 Tax
Usps WIRE 133.69 9/5/01 Expense
--------------------
Total 5,071,575.63
====================
Page 4
UNITED STATES BANKRUPTCY COURT
FOR DISTRICT OF DELWARE
In re Children's Product, Inc. Case No. 01-1747
------------------------
Reporting Period: Fiscal September 2001 (September 2, 2001 to October 6, 2001)
------------------------------------------------------------
MONTHLY OPERATING REPORT
File with Court and submit copy to United States Trustee within 20 days
after end of month
Submit copy of report to any official committee appointed in the case.
Document Explanation
REQUIRED DOCUMENTS Form No. Attached Attached
Schedule of Cash Receipts and Disbursements MOR-1 No No
Bank Reconciliation (or copies of debtor's bank reconciliations) MOR-1 (CON'T) Yes No
Copies of bank statements Yes No
Cash disbursements journals No No
Statement of Operations MOR-2 Yes No
Balance Sheet MOR-3 Yes No
Status of Postpetition Taxes MOR-4 No No
Copies of IRS Form 6123 or payment receipt No No
Copies of tax returns filed during reporting period No No
Summary of Unpaid Postpetition Debts MOR-4 No No
Listing of aged accounts payable No No
Accounts Receivable Reconciliation and Aging MOR-5 No No
Debtor Questionnaire MOR-5 No No
I declare under penalty of perjury (28 U.S.C. Section 1746) that this report and
the attached documents are true and correct to the best of my knowledge and
belief.
_______________________________________
Signature of Debtor Date
_______________________________________
Signature of Joint Debtor Date
_______________________________________
Signature of Authorized Individual* Date
John Reilly President
- ----------- ---------
Printed Name of Authorized Individual Title of Authorized Individual
*Authorized individual must be an officer, director or shareholder if debtor is
a corporation; a partner if debtor is a partnership; a manager or member if
debtor is a limited liability company.
In re Children's Product, Inc. Case No. 01-1747
------------------------ --------
Debtor Reporting Period: Fiscal Month September 2001 (September 2, 2001 to October 6, 2001)
BANK RECONCILIATIONS
Continuation Sheet for MOR-1
A bank reconciliation must be included for each bank account. The debtor's
bank reconciliation may be substituted for this page.
Operating Payroll Tax Other
# # # #
BALANCE PER BOOKS
BANK BALANCE
(+) DEPOSITS IN TRANSIT (ATTACH LIST)
(-) OUTSTANDING CHECKS (ATTACH LIST) SEE RECONCILIATIONS ATTACHED.
OTHER (ATTACH EXPLANATION)
ADJUSTED BANK BALANCE *
* Adjusted bank balance must equal
balance per books
DEPOSITS IN TRANSIT Date Amount Date Amount Date Amount Date Amount
- --------------------------------------------------------------------------------
In connection with the Transaction, substantially all of the assets, including
cash, was transferred to The Right Start, Inc. on September 6, 2001
- --------------------------------------------------------------------------------
CHECKS OUTSTANDING Ck. # Amount Ch. # Amount Ck. # Amount Ck. # Amount
In re Children's Product, Inc. Case No. 01-1747
------------------------ --------
Debtor Reporting Period: Fiscal Month September 2001 (September 2, 2001 to October 6, 2001)
STATEMENT OF OPERATIONS
(Income Statement)
(000s)
The Statement of Operations is to be prepared on an accrual basis. The accrual
basis of accounting recognizes revenue when it is realized and expenses when
they are incurred, regardless of when cash is actually received or paid.
Cumulative
REVENUES Month Filing to Date
Gross Revenues $ - $ 3,227.1
Less: Returns and Allowances - -
--------- ---------------
Net Revenue $ - $ 3,227.1
COST OF GOODS SOLD
Beginning Inventory - -
Add: Purchases - -
Add: Cost of Labor - -
Add: Other Costs (attach schedule) - -
Less: Ending Inventory - -
Cost of Goods Sold - -
--------- ---------------
Gross Profit $ - $ 3,227.1
OPERATING EXPENSES
Advertising - -
Auto and Truck Expense - -
Bad Debts - -
Contributions - -
Employee Benefits Programs - -
Insider Compensation* - -
Insurance - -
Management Fees/Bonuses - -
Office Expense - -
Pension & Profit-Sharing Plans - -
Repairs and Maintenance - -
Rent and Lease Expense - -
Salaries/Commissions/Fees - -
Supplies - -
Taxes - Payroll - -
Taxes - Real Estate - -
Taxes - Other - -
Travel and Entertainment - -
Utilities - -
Other (attach schedule) - 2.8
--------- ---------------
Total Operating Expenses Before Depreciation - 2.8
Depreciation/Depletion/Amortization
--------- ---------------
Net Profit (Loss) Before Other Income & Expenses $ - $ 3,224.3
OTHER INCOME AND EXPENSES
Other Income (attach schedule) - -
Interest Expense - -
Other Expense (attach schedule) - -
--------- ---------------
Net Profit (Loss) Before Reorganization Items $ - $ 3,224.3
REORGANIZATION ITEMS
Professional Fees - -
U. S. Trustee Quarterly Fees - -
Interest Earned on Accumulated Cash from Chapter 11 (see continuation sheet) - -
Gain (Loss) from Sale of Equipment - -
Other Reorganization Expenses (attach schedule) - -
--------- ---------------
Total Reorganization Expenses - -
Income Taxes - -
--------- ---------------
Net Profit (Loss) $ - $ 3,224.3
========= ===============
*"Insider" is defined in 11 U.S.C. Section 101(31).
In re Children's Product, Inc. Case No. 01-1747
------------------------ --------
Debtor Reporting Period: Fiscal Month September 2001 (September 2, 2001 to October 6, 2001)
BALANCE SHEET
(000s)
The Balance Sheet is to be completed on an accrual basis only. Pre-petition
liabilities must be classified separately from postpetition obligations.
BOOK VALUE AT END OF BOOK VALUE ON
ASSETS CURRENT REPORTING MONTH PETITION DATE
CURRENT ASSETS
Unrestricted Cash and Equivalents $ - $ 5.5
Restricted Cash and Cash Equivalents (see continuation sheet) -
Accounts Receivable (Net) 22,964.0 19,737.0
Notes Receivable 138,129.0 138,129.0
Inventories -
Prepaid Expenses -
Professional Retainers -
Other Current Assets (attach schedule) -
-------------------- ----------------
TOTAL CURRENT ASSETS $ 161,093.0 $ 157,871.5
PROPERTY AND EQUIPMENT
Real Property and Improvements
Machinery and Equipment
Furniture, Fixtures and Office Equipment
Leasehold Improvements
Vehicles
Less Accumulated Depreciation
-------------------- ----------------
TOTAL PROPERTY & EQUIPMENT $ - $ -
OTHER ASSETS
Loans to Insiders*
Other Assets (attach schedule)
-------------------- ----------------
TOTAL OTHER ASSETS $ - $ -
TOTAL ASSETS $ 161,093.0 $ 157,871.5
==================== ================
BOOK VALUE AT END OF BOOK VALUE ON
LIABILITIES AND OWNER EQUITY CURRENT REPORTING MONTH PETITION DATE
LIABILITIES NOT SUBJECT TO COMPROMISE (Postpetition)
Accounts Payable - -
Taxes Payable (refer to FORM MOR-4) - -
Wages Payable - -
Notes Payable - -
Rent / Leases - Building/Equipment - -
Secured Debt / Adequate Protection Payments - -
Professional Fees - -
Amounts Due to Insiders* - -
Other Postpetition Liabilities (attach schedule) - -
-------------------- ----------------
TOTAL POSTPETITION LIABILITIES $ - $ -
LIABILITIES SUBJECT TO COMPROMISE (Pre-Petition)
Secured Debt - -
Priority Debt - -
Unsecured Debt - -
-------------------- ----------------
TOTAL PRE-PETITION LIABILITIES $ - $ -
TOTAL LIABILITIES $ - $ -
OWNER EQUITY
Capital Stock - -
Additional Paid-In Capital 106,817.7 106,817.7
Partners' Capital Account - -
Owner's Equity Account - -
Retained Earnings - Pre-Petition 51,053.8 51,053.8
Retained Earnings - Postpetition 3,221.5 -
Adjustments to Owner Equity (attach schedule) - -
Postpetition Contributions (Distributions) (Draws) (attach schedule) - -
-------------------- ----------------
NET OWNER EQUITY $ 161,093.0 $ 157,871.5
TOTAL LIABILITIES AND OWNERS' EQUITY $ 161,093.0 $ 157,871.5
==================== ================
*"Insider" is defined in 11 U.S.C. Section 101(31).
UNITED STATES BANKRUPTCY COURT
FOR DISTRICT OF DELAWARE
In re Children's Development, Inc. Case No. 01-1748
---------------------------- -------
Reporting Period: Fiscal September 2001 (September 2, 2001 to October 6, 2001)
------------------------------------------------------------
MONTHLY OPERATING REPORT
File with Court and submit copy to United
States Trustee within 20 days after end of month
Submit copy of report to any official committee appointed in the case.
Document Explanation
REQUIRED DOCUMENTS Form No. Attached Attached
Schedule of Cash Receipts and Disbursements MOR-1 No No
Bank Reconciliation (or copies of debtor's bank reconciliations) MOR-1 (CON'T) Yes No
Copies of bank statements Yes No
Cash disbursements journals No No
Statement of Operations MOR-2 Yes No
Balance Sheet MOR-3 Yes No
Status of Postpetition Taxes MOR-4 No No
Copies of IRS Form 6123 or payment receipt No No
Copies of tax returns filed during reporting period No No
Summary of Unpaid Postpetition Debts MOR-4 No No
Listing of aged accounts payable No No
Accounts Receivable Reconciliation and Aging MOR-5 No No
Debtor Questionnaire MOR-5 No No
I declare under penalty of perjury (28 U.S.C. Section 1746) that this report and
the attached documents are true and correct to the best of my knowledge and
belief.
- ---------------------------------------
Signature of Debtor Date
- ---------------------------------------
Signature of Joint Debtor Date
- ---------------------------------------
Signature of Authorized Individual* Date
John Reilly President
- ----------- ---------
Printed Name of Authorized Individual Title of Authorized Individual
*Authorized individual must be an officer, director or shareholder if debtor is
a corporation; a partner if debtor is a partnership; a manager or member if
debtor is a limited liability company.
In re Children's Development, Inc. Case No. 01-1748
---------------------------- -------
Debtor Reporting Period: Fiscal Month September 2001 (September 2, 2001 to October 6, 2001)
BANK RECONCILIATIONS
Continuation Sheet for MOR-1
A bank reconciliation must be included for each bank
account. The debtor's bank reconciliation may be substituted for this page.
Operating Payroll Tax Other
# # # #
BALANCE PER BOOKS
BANK BALANCE
(+) DEPOSITS IN TRANSIT (ATTACH LIST)
(-) OUTSTANDING CHECKS (ATTACH LIST) SEE RECONCILIATIONS ATTACHED.
OTHER (ATTACH EXPLANATION)
ADJUSTED BANK BALANCE *
* Adjusted bank balance must equal
balance per books
DEPOSITS IN TRANSIT Date Amount Date Amount Date Amount Date Amount
- ------------------------------------------------------------------------------
In connection with the Transaction, substabtially all of the assets, including
cash, was transferred to The Right Start, Inc. on September 6, 2001
- ------------------------------------------------------------------------------
CHECKS OUTSTANDING Ck. # Amount Ch. # Amount Ck. # Amount Ck. # Amount
OTHER
In re Children's Development, Inc. Case No. 01-1748
---------------------------- -------
Debtor Reporting Period: Fiscal Month September 2001 (September 2, 2001 to October 6, 2001)
STATEMENT OF OPERATIONS
(Income Statement)
(000s)
The Statement of Operations is to be prepared on an accrual basis. The accrual
basis of accounting recognizes revenue when it is realized and expenses when
they are incurred, regardless of when cash is actually received or paid.
Cumulative
REVENUES Month Filing to Date
Gross Revenues $ - $ 3,549.8
Less: Returns and Allowances
------------ --------------
Net Revenue $ - $ 3,549.8
COST OF GOODS SOLD
Beginning Inventory
Add: Purchases
Add: Cost of Labor
Add: Other Costs (attach schedule)
Less: Ending Inventory
Cost of Goods Sold
------------ --------------
Gross Profit $ - $ 3,549.8
OPERATING EXPENSES
Advertising
Auto and Truck Expense
Bad Debts
Contributions
Employee Benefits Programs
Insider Compensation*
Insurance
Management Fees/Bonuses
Office Expense
Pension & Profit-Sharing Plans
Repairs and Maintenance
Rent and Lease Expense 1.0
Salaries/Commissions/Fees 0.7
Supplies
Taxes - Payroll
Taxes - Real Estate
Taxes - Other
Travel and Entertainment
Utilities
Other (attach schedule) - 2.8
------------ --------------
Total Operating Expenses Before Depreciation - 4.5
Depreciation/Depletion/Amortization - 13.8
------------ --------------
Net Profit (Loss) Before Other Income & Expenses $ - $ 3,531.5
OTHER INCOME AND EXPENSES Other Income (attach schedule) Interest Expense Other
Expense (attach schedule)
------------ --------------
Net Profit (Loss) Before Reorganization Items $ - $ 3,531.5
REORGANIZATION ITEMS
Professional Fees
U. S. Trustee Quarterly Fees
Interest Earned on Accumulated Cash from Chapter 11 (see continuation sheet)
Gain (Loss) from Sale of Equipment
Other Reorganization Expenses (attach schedule)
------------ --------------
Total Reorganization Expenses
Income Taxes
------------ --------------
Net Profit (Loss) $ - $ 3,531.5
============ ==============
*"Insider" is defined in 11 U.S.C. Section 101(31).
In re Children's Development, Inc. Case No. 01-1748
---------------------------- -------
Debtor Reporting Period: Fiscal Month September 2001 (September 2, 2001 to October 6, 2001)
BALANCE SHEET
(000s)
The Balance Sheet is to be completed on an accrual basis only. Pre-petition
liabilities must be classified separately from postpetition obligations.
BOOK VALUE AT END OF BOOK VALUE ON
ASSETS CURRENT REPORTING MONTH PETITION DATE
CURRENT ASSETS
Unrestricted Cash and Equivalents $ 6.5
Restricted Cash and Cash Equivalents (see continuation sheet) - -
Accounts Receivable (Net) 21,463.8 17,914.0
Notes Receivable - -
Inventories - -
Prepaid Expenses - -
Professional Retainers - -
Other Current Assets (attach schedule) - -
------------ ------------
TOTAL CURRENT ASSETS $ 21,463.8 $ 17,920.5
PROPERTY AND EQUIPMENT
Real Property and Improvements - -
Machinery and Equipment - -
Furniture, Fixtures and Office Equipment - -
Leasehold Improvements - -
Vehicles - -
Less Accumulated Depreciation - -
------------ ------------
TOTAL PROPERTY & EQUIPMENT $ - $ -
OTHER ASSETS
Loans to Insiders* - -
Other Assets (attach schedule) - 170.0
------------ ------------
TOTAL OTHER ASSETS $ - $ 170.0
TOTAL ASSETS $ 21,463.8 $ 18,090.5
============ ============
BOOK VALUE AT END OF BOOK VALUE ON
LIABILITIES AND OWNER EQUITY CURRENT REPORTING MONTH PETITION DATE
LIABILITIES NOT SUBJECT TO COMPROMISE (Postpetition)
Accounts Payable - -
Taxes Payable (refer to FORM MOR-4) - -
Wages Payable - -
Notes Payable - -
Rent / Leases - Building/Equipment - -
Secured Debt / Adequate Protection Payments - -
Professional Fees - -
Amounts Due to Insiders* - -
Other Postpetition Liabilities (attach schedule) - -
------------ -------------
TOTAL POSTPETITION LIABILITIES $ - $ -
LIABILITIES SUBJECT TO COMPROMISE (Pre-Petition)
Secured Debt - -
Priority Debt - -
Unsecured Debt - -
------------ -------------
TOTAL PRE-PETITION LIABILITIES $ - $ -
TOTAL LIABILITIES $ - $ -
OWNER EQUITY
Capital Stock - -
Additional Paid-In Capital 5.0 5.0
Partners' Capital Account - -
Owner's Equity Account - -
Retained Earnings - Pre-Petition 18,085.5 18,085.5
Retained Earnings - Postpetition 3,373.3 -
Adjustments to Owner Equity (attach schedule) - -
Postpetition Contributions (Distributions) (Draws) (attach schedule) - -
------------ -------------
NET OWNER EQUITY $ 21,463.8 $ 18,090.5
TOTAL LIABILITIES AND OWNERS' EQUITY $ 21,463.8 $ 18,090.5
============ =============
*"Insider" is defined in 11 U.S.C. Section 101(31).
UNITED STATES BANKRUPTCY COURT
FOR DISTRICT OF DELAWARE
In re Noodle Kidoodle d/b/a Zany Brainy, Inc. Case No. 01-1744
--------------------------------------- -------
Reporting Period: Fiscal September 2001 (September 2, 2001 to October 6, 2001)
------------------------------------------------------------
MONTHLY OPERATING REPORT
File with Court and submit copy to United States Trustee within 20 days after
end of month
Submit copy of report to any official committee appointed in the case.
Document Explanation
REQUIRED DOCUMENTS Form No. Attached Attached
Schedule of Cash Receipts and Disbursements MOR-1 No No
Bank Reconciliation (or copies of debtor's bank reconciliations) MOR-1 (CON'T) No No
Copies of bank statements No No
Cash disbursements journals No No
Statement of Operations MOR-2 No No
Balance Sheet MOR-3 No No
Status of Postpetition Taxes MOR-4 No No
Copies of IRS Form 6123 or payment receipt No No
Copies of tax returns filed during reporting period No No
Summary of Unpaid Postpetition Debts MOR-4 No No
Listing of aged accounts payable No No
Accounts Receivable Reconciliation and Aging MOR-5 No No
Debtor Questionnaire MOR-5 No No
I declare under penalty of perjury (28 U.S.C. Section 1746) that this report and
the attached documents are true and correct to the best of my knowledge and
belief.
_______________________________________
Signature of Debtor Date
_______________________________________
Signature of Joint Debtor Date
_______________________________________
Signature of Authorized Individual* Date
John Reilly President
- ----------- ---------
Printed Name of Authorized Individual Title of Authorized Individual
*Authorized individual must be an officer, director or shareholder if debtor is
a corporation; a partner if debtor is a partnership; a manager or member if
debtor is a limited liability company.
UNITED STATES BANKRUPTCY COURT
FOR DISTRICT OF DELAWARE
In re Children's Distribution, LLC Case No. 01-1746
---------------------------- -------
Reporting Period: Fiscal September 2001 (September 2, 2001 to October 6, 2001)
-----------------------------------------------------------
MONTHLY OPERATING REPORT
File with Court and submit copy to United States Trustee within 20 days after
end of month
Submit copy of report to any official committee appointed in the case.
Document Explanation
REQUIRED DOCUMENTS Form No. Attached Attached
Schedule of Cash Receipts and Disbursements MOR-1 No No
Bank Reconciliation (or copies of debtor's bank reconciliations) MOR-1 (CON'T) No No
Copies of bank statements No No
Cash disbursements journals No No
Statement of Operations MOR-2 No No
Balance Sheet MOR-3 No No
Status of Postpetition Taxes MOR-4 No No
Copies of IRS Form 6123 or payment receipt No No
Copies of tax returns filed during reporting period No No
Summary of Unpaid Postpetition Debts MOR-4 No No
Listing of aged accounts payable No No
Accounts Receivable Reconciliation and Aging MOR-5 No No
Debtor Questionnaire MOR-5 No No
I declare under penalty of perjury (28 U.S.C. Section 1746) that this report and
the attached documents are true and correct to the best of my knowledge and
belief.
_______________________________________
Signature of Debtor Date
_______________________________________
Signature of Joint Debtor Date
_______________________________________
Signature of Authorized Individual* Date
John Reilly President
- ----------- ---------
Printed Name of Authorized Individual Title of Authorized Individual
*Authorized individual must be an officer, director or shareholder if debtor is
a corporation; a partner if debtor is a partnership; a manager or member if
debtor is a limited liability company.
UNITED STATES BANKRUPTCY COURT
FOR DISTRICT OF DELAWARE
In re Zany Brainy Direct LLC Case No. 01-1745
---------------------- -------
Reporting Period: Fiscal September 2001 (September 2, 2001 to October 6, 2001)
-----------------------------------------------------------
MONTHLY OPERATING REPORT
File with Court and submit copy to United States Trustee within 20 days after
end of month
Submit copy of report to any official committee appointed in the case.
Document Explanation
REQUIRED DOCUMENTS Form No. Attached Attached
Schedule of Cash Receipts and Disbursements MOR-1 No No
Bank Reconciliation (or copies of debtor's bank reconciliations) MOR-1 (CON'T) No No
Copies of bank statements No No
Cash disbursements journals No No
Statement of Operations MOR-2 No No
Balance Sheet MOR-3 No No
Status of Postpetition Taxes MOR-4 No No
Copies of IRS Form 6123 or payment receipt No No
Copies of tax returns filed during reporting period No No
Summary of Unpaid Postpetition Debts MOR-4 No No
Listing of aged accounts payable No No
Accounts Receivable Reconciliation and Aging MOR-5 No No
Debtor Questionnaire MOR-5 No No
I declare under penalty of perjury (28 U.S.C. Section 1746) that this report and
the attached documents are true and correct to the best of my knowledge and
belief.
_______________________________________
Signature of Debtor Date
_______________________________________
Signature of Joint Debtor Date
_______________________________________
Signature of Authorized Individual* Date
John Reilly President
- ----------- ---------
Printed Name of Authorized Individual Title of Authorized Individual
*Authorized individual must be an officer, director or shareholder if debtor is
a corporation; a partner if debtor is a partnership; a manager or member if
debtor is a limited liability company.
In re Zany Brainy Direct LLC Case No. 01-1745
---------------------- -------
Debtor Reporting Period: Fiscal Month September 2001 (September 2, 2001 to October 6, 2001)
-----------------------------------------------------------------
BANK RECONCILIATIONS
Continuation Sheet for MOR-1
A bank reconciliation must be included for each bank account. The debtor's bank
reconciliation may be substituted for this page.
Operating Payroll Tax Other
# # # #
BALANCE PER BOOKS
BANK BALANCE
(+) DEPOSITS IN TRANSIT (ATTACH LIST)
(-) OUTSTANDING CHECKS (ATTACH LIST) N/A
OTHER (ATTACH EXPLANATION)
ADJUSTED BANK BALANCE *
* Adjusted bank balance must equal
balance per books
DEPOSITS IN TRANSIT Date Amount Date Amount Date Amount Date Amount
CHECKS OUTSTANDING Ck. # Amount Ch. # Amount Ck. # Amount Ck. # Amount
- --------------------------------------------------------------------------------
In connection with the Transaction, substabtially all of the assets, including
cash, was transferred to The Right Start, Inc. on September 6, 2001
- --------------------------------------------------------------------------------