ITEM 2 | MANAGEMENT'S DISCUSSION & ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

THIS SECTION OF THIS REPORT INCLUDES A NUMBER OF FORWARD-LOOKING STATEMENTS THAT REFLECT OUR CURRENT VIEWS WITH RESPECT TO FUTURE EVENTS AND FINANCIAL PERFORMANCE. FORWARD-LOOKING STATEMENTS ARE OFTEN IDENTIFIED BY WORDS LIKE:
BELIEVE, EXPECT, ESTIMATE, ANTICIPATE, INTEND, PROJECT AND SIMILAR EXPRESSIONS, OR WORDS WHICH, BY THEIR NATURE, REFER TO FUTURE EVENTS. YOU SHOULD NOT PLACE UNDUE CERTAINTY ON THESE FORWARD-LOOKING STATEMENTS, WHICH APPLY ONLY AS OF THE DATE OF THIS REPORT. THESE FORWARD-LOOKING STATEMENTS ARE SUBJECT TO CERTAIN RISKS AND UNCERTAINTIES THAT COULD CAUSE ACTUAL RESULTS TO DIFFER MATERIALLY FROM HISTORICAL RESULTS OR OUR PREDICTIONS.

FINANCIAL CONDITION

We are a development stage corporation and have realized limited operations and generated limited revenues from our business operations.

On July 2, 2008 the Company began trading on the over-the-counter-bulletin-board ("OTCBB") under the symbol "WSID". For the interim period ended November 30, 2008 we generated no revenues from operations and have experienced losses since inception.

As of the period ended November 30, 2008 the Company has cash on hand of $126, compared to $524 as at August 31, 2008. During the past year the Company has used its cash to fund operations and to increase its long term investment in wine from $22,596 in 2007 to $53,093 as of November 30, 2008. As of the end of the current period, the Company does not have adequate cash to meets its obligations in the upcoming period.

At November 30, 2008 the Company estimated that it would require $125,000 to meet its operating needs for the current fiscal year, the Company has not yet satisfied its need for cash. The Company will rely on its president to determine how to raise these funds, bearing in mind the best interests of the Company.

Our goal is to profitably sell our services and products, and we have put in place a plan to accomplish this goal. To reach our goal of profitability we have established a three step plan, more particularly laid out in the Company's year-end report of August 31, 2008.

RESULTS OF OPERATIONS

There is limited historical financial information about us upon which to base an evaluation of our performance. We are in development stage operations and have generated limited revenues. We cannot guarantee we will be successful in our business operations. Our business is subject to risks inherent in the establishment of a new business enterprise, including limited capital resources and possible cost overruns.

To become profitable and competitive, we have to sell our services and products. We have no assurance that, if needed, future financing will be available to us on acceptable terms. If financing is not available on satisfactory terms, we may be unable to continue, develop or expand our operations. Equity financing could result in additional dilution to existing shareholders.

On July 2, 2008 the Company began trading on the over-the-counter-bulletin-board ("OTCBB") under the symbol "WSID". We have no revenues from operations, have experienced losses since inception, have been issued a going concern opinion by our auditors and rely upon the sale of our securities to fund operations.

In the three months period ended November 30, 2008 our net loss was $56,066, compared to $17,764 for the three month period ended November 30, 2007. This difference was due to an increase in several areas.

Accounting and audit fees decreased for the period ended November 30, 2008, at $12,041, these were down slightly from $14,528 in 2007. The addition of an administrative assistant during 2008 resulted in administrative services costs of $5,400 for November 30, 2008 compared to nil for 2007. Bank charges and interest were higher at $2,293 for 2008; in 2007 bank charges and interest were $80. This increase is a result of interest charges incurred against unpaid management fees owed to a non-related party. Management fees amounted to $30,300 for this period in 2008, and were $nil in 2007. This increase resulted from the addition of an outside management consultant to assist with the increased workload arising from the company's newly public status. The President of the company began charging the company a management fee of $2,600 per month effective June 1, 2008. This monthly payment was approved by resolution.

Legal costs in 2008 were nil, compared to $959 for the period ended November 30, 2007. Legal costs were down as a result of the Company having completed procedures in June 2008 to take the Company public. Office and miscellaneous costs increased for this period ended November 30, 2008, at $1,000 versus $nil in 2007. This cost was primarily due to the Company paying out of pocket expenses for telephone and email services used by the President in the course of doing the Company's business. The rent paid by the company for the period ended November 30, 2008 was $nil, compared to $707 for the same period in 2007. For the period ended November 30, 2008 filing fees were lower at $343, as compared to $1,426 in 2007.

LIQUIDITY AND CAPITAL REQUIREMENTS

To meet our need for cash, we raised funds through our public offering and a subsequent private placement. As of November 30, 2008, the Company had total assets of $53,014, and total liabilities of $145,938. As of November 30, 2008, the Company had cash of $126 and negative working capital of $145,812.

Cash used in operating activities for the three months ended November 30, 2008 was $398 as compared to cash used in operating activities for the same period in 2007 of $15,820. The decrease in cash used in operating activities was primarily due to the fact that operations for the three months ended November 30, 2008 was largely funded by the increase in accounts payable and accrued liabilities .

The Company has no other capital resources other than the ability to use its common stock to raise additional capital. The Company's current cash is not sufficient to sustain operations in the next 3 months. Estimated cash needed for next 12 months is $125,000. The cash will be mainly used for general administrative, corporate (legal, accounting and audit), financing and management.

No commitments to provide additional funds have been made by management or other stockholders except as set forth above. Accordingly, there can be no assurance that any additional funds will be available to the Company to allow it to cover operation expenses. There are no assurances that we will be able to secure further funds required for our continued operations. We will pursue various financing alternatives to meet our immediate and long-term financial requirements. There can be no assurance that additional financing will be available to us when needed or, if available, that it can be obtained on commercially reasonable terms. If we are not able to obtain the additional financing on a timely basis, we will be unable to conduct our operations as planned, and we will not be able to meet our other obligations as they become due. In such event, we will be forced to scale down or perhaps even cease our operations.