WISHART ENTERPRISES LTD (Form: 10-Q, Received: 04/14/2010 06:02:27)

SECURITIES AND EXCHANGE COMMISSION

Washington, DC 20549

[X]	Quarterly Report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

	For the quarterly period ended February 28, 2010

[ ]	Transition Report pursuant to 13 or 15(d) of the Securities Exchange Act of 1934

	For the transition period from __________ to __________

	Commission File Number: 333-149197

Wishart Enterprises Limited

(Exact name of Registrant as specified in its charter)

Nevada	39-2068976
(State or other jurisdiction of incorporation or organization)	(IRS Employer Identification No.)

#108-2940 Louise Street Saskatoon, Saskatchewan

Canada S7J 5K2

(Address of principal executive offices)

206-339-9420

(Registrant’s telephone number)

_______________________________________________________________

(Former name, former address and former fiscal year, if changed since last report)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days [X] Yes [ ] No

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§ 229.405 of this chapter) during the preceeding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes [ ] No [ ]

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company.

[ ] Large accelerated filer Accelerated filer	[ ] Non-accelerated filer
[X] Smaller reporting company

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). [X] Yes [ ] No

State the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date: 78,542,870 common shares as of April 7, 2010.

PART I - FINANCIAL INFORMATION

Item 1. Financial Statements

These financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and the SEC instructions to Form 10-Q. In the opinion of management, all adjustments considered necessary for a fair presentation have been included. Operating results for the interim period ended February 28, 2010 are not necessarily indicative of the results that can be expected for the full year.

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WISHART ENTERPRISES LIMITED

(A DEVELOPMENT STAGE COMPANY)

BALANCE SHEETS

As at February 28, 2010 and November 30, 2009

ASSETS	February 28, 2010		November 30, 2009
	(unaudited)		(audited)
Current Assets
Cash	$	3,286	$	2,487
Prepaid legal		4,110		4,110
Total Current Assets		7,396		6,597

Computer equipment, net		461		557

TOTAL ASSETS	$	7,857	$	7,154

LIABILITIES AND STOCKHOLDERS’ DEFICIT
Liabilities
Current Liabilities
Accounts payable and accrued liabilities	$	8,720	$	6,744
Advances from director		44,037		36,599

Total Liabilities		52,757		43,343

STOCKHOLDERS’ DEFICIT
Common stock, $.000032 par value, 100,000,000 shares authorized, 78,542,870 shares issued and outstanding		2,515		2,515
Additional paid in capital		66,185		66,185
Deficit accumulated during the development stage		(113,600)		(104,889)
Total Stockholders’ Deficit		(44,900)		(36,189)

TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$	7,857	$	7,839

See accompanying notes to financial statements.

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WISHART ENTERPRISES LIMITED

(A DEVELOPMENT STAGE COMPANY)

UNAUDITED STATEMENTS OF OPERATIONS

Three months ended February 28, 2010 and February 29, 2009

Period from December 13, 2006 (Inception) to February 28, 2010

	Three months ended February 28, 2010		Three months ended February 28, 2009		Period from December 13, 2006 (Inception) to February 28, 2010

Revenues	$	0-	$	0-	$	0-
General and Administrative Expenses:
Depreciation		96		96		1,253
General and administrative		459		691		5,331
Filing and registration fees		3,600		-0-		17,715
Professional fees		2,500		5,505		53,482
Management fees		417		417		5,180
Rent and utilities		1,639		1,639		20,349
Travel, meals and entertainment		-0-		-0-		5,633
Website		-0-		-0-		4,657
Total General and Administrative Expenses		8,711		8,348		113,600

Net Loss	$	(8,711)	$	(8,348)	$	(113,600)

Net Loss Per Share:
Basic and diluted	$	(0 .00)	$	(0 .00)

Weighted Average Shares Outstanding:
Basic and diluted		78,542,870		78,542,870

See accompanying notes to financial statements.

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WISHART ENTERPRISES LIMITED

(A DEVELOPMENT STAGE COMPANY)

UNAUDITED STATEMENT OF STOCKHOLDERS’ DEFICIT

Period from December 13, 2006 (Inception) to February 28, 2010

	Common stock				Additional paid-in		Deficit accumulated during the development
	Shares		Amount		capital		stag e		Total
Issuance of common stock for cash to founders		2,000,000	$	2,000	$	18,000	$	-	$	18,000
Issuance of common stock for cash at $ .08 per share		515,000		515		40,685		-		41,200
Net loss for the period		-		-		-		(26,282)		(26,282)
Balance, November 30, 2007		2,515,000		2,515		58,685		(26,282)		34,918
Net loss for the period		-		-		-		(51,001)		(51,001)
Balance, November 30, 2008		2,515,000		2,515		58,685		(77,283)		(16,083)
Adjustment for stock split		76,027,870		-		-		-		-
Contributed capital						7,500				7,500
Net loss for the period		-		-		-		( 27,606)		(27,606
Balance, November 30, 2009		78,542,870		2,515		66,185		(104,889)		(36,189)
Net loss for the period		-		-		-		( 8,711)		(8,711)
Balance, February 28, 2010		78,542,870	$	2,515	$	66,185	$	(113,600)	$	(44,900)

See accompanying notes to financial statements.

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WISHART ENTERPRISES LIMITED

(A DEVELOPMENT STAGE COMPANY)

UNAUDITED STATEMENTS OF CASH FLOWS

Three months ended February 28, 2010 and February 29, 2009

Period from December 13, 2006 (Inception) to February 28, 2010

	Three months ended February 28, 2010		Three months ended February 28, 2009		Period from December 13, 2006 (Inception) to February 28, 2010
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$	(8,711)	$	(8,348)	$	(113,600)
Adjustments to reconcile net loss to cash used by operating activities:
Depreciation		96		96		1,253
Change in non-cash working capital items
Accounts payable and accrued liabilities		1,976		(700)		8,720
Increase in prepaid legal		-		-		(4,110)
CASH FLOWS USED IN OPERATING ACTIVITIES		(6,639)		(8,952)		(107,737)
CASH FLOWS USED IN INVESTING ACTIVITIES
Acquisition of computer equipment		-0-		-0-		(1,714)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from sales of common stock		-0-		-0-		61,200
Advances from director		7,438		8,473		44,037
Contributed capital		-0-		-0-		7,500
CASH FLOWS PROVIDED BY FINANCING ACTIVITIES		7,438		8,473		112,737

NET INCREASE (DECREASE) IN CASH		799		(479)		3,286
Cash, beginning of period		2,487		6,896		-0-
Cash, end of period	$	3,286	$	6,417	$	3,286

SUPPLEMENTAL CASH FLOW INFORMATION
Interest paid	$	-	$	-	$	-
Income taxes paid	$	-	$	-	$	-

See accompanying notes to financial statements.

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WISHART ENTERPRISES LIMITED

(A DEVELOPMENT STAGE COMPANY)

NOTES TO THE FINANCIAL STATEMENTS

February 28, 2010

NOTE 1 - BASIS OF PRESENTATION

The accompanying unaudited interim financial statements of Wishart Enterprises Limited have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission (“SEC”), and should be read in conjunction with the audited financial statements and notes thereto contained in the Company’s registration statement filed with the SEC on Form 10-K. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim periods presented have been reflected herein. The results of operations for interim periods are not necessarily indicative of the results to be expected for the full year. Notes to the financial statements which would substantially duplicate the disclosure contained in the audited financial statements for the most recent fiscal year 2009 as reported in Form 10-K have been omitted.

NOTE 2 – SUMMARY OF ACCOUNTING POLICIES

Nature of Business

Wishart Enterprises Limited (“Wishart”) was incorporated in Nevada on December 13, 2006 and was subsequently registered in Saskatchewan, Canada as an extra-provincial corporation. Wishart develops health related websites advocating a blend of western medicine with alternative health practices. Wishart is a development stage company and has not yet realized any revenues from its planned operations.

Cash and Cash Equivalents

For the purposes of presenting cash flows, Wishart considers all highly liquid investments with original maturities of three months or less to be cash equivalents.

Fair Value of Financial Instruments

The Company’s financial instruments consist of cash and cash equivalents, accounts payable and accrued liabilities, and advances from a director. The carrying amount of these financial instruments approximates fair value due either to length of maturity or interest rates that approximate prevailing market rates unless otherwise disclosed in these financial statements.

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WISHART ENTERPRISES LIMITED

(A DEVELOPMENT STAGE COMPANY)

NOTES TO THE FINANCIAL STATEMENTS

February 28, 2010

NOTE 2 – SUMMARY OF ACCOUNTING POLICIES (continued)

Comprehensive Income

The Company has adopted SFAS 130 (ASC 220-10) “Reporting Comprehensive Income” which establishes standards for reporting and display of comprehensive income, its components and accumulated balances. When applicable, the Company would disclose this information on its Statement of Stockholders’ Equity. Comprehensive income comprises equity except those resulting from investments by owners and distributions to owners. The Company has not had any significant transactions that are required to be reported in other comprehensive income.

Income Tax

Wishart follows SFAS 109 (ASC 740-10), “Accounting for Income Taxes.” Deferred income taxes reflect the net effect of (a) temporary difference between carrying amounts of assets and liabilities for financial purposes and the amounts used for income tax reporting purposes, and (b) net operating loss carryforwards. No net provision for refundable Federal income tax has been made in the accompanying statement of loss because no recoverable taxes were paid previously. Similarly, no deferred tax asset attributable to the net operating loss carryforward has been recognized, as it is not deemed likely to be realized.

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Basic loss per share

Basic loss per share has been calculated based on the weighted average number of shares of common stock outstanding during the period.

Property and Equipment

Computer equipment is stated at cost less accumulated depreciation. Depreciation is computed using the declining balance method at the annual rate of 45%. One half of the annual depreciation is taken in the year of acquisition.

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WISHART ENTERPRISES LIMITED

(A DEVELOPMENT STAGE COMPANY)

NOTES TO THE FINANCIAL STATEMENTS

February 28, 2010

NOTE 2 – SUMMARY OF ACCOUNTING POLICIES (continued)

Foreign Currency

The operations of the Company are located in Canada. Wishart maintains both U.S. Dollar and Canadian Dollar bank accounts. The functional currency is the U.S. Dollar. Transactions in foreign currencies other than the functional currency, if any, are re-measured into the functional currency at the rate in effect at the time of the transaction. Re-measurement gains and losses that arise from exchange rate fluctuations are included in income or loss from operations. Monetary assets and liabilities denominated in Canadian Dollars are translated into U.S. Dollars at the rate in effect at the balance sheet date. Revenue and expenses denominated in Canadian Dollars are translated at the average exchange rate.

Development Stage

Wishart entered the development stage upon its inception in the current period. Accordingly, income and expenses for the current year and cash flow for the current year equal income and expenses and cash flow on a cumulative basis since inception.

Recent accounting pronouncements

Wishart does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Company’s results of operations, financial position or cash flow.

NOTE 3 - GOING CONCERN

Wishart has negative working capital, recurring losses and has a deficit accumulated during the development stage of $113,600 as of February 28, 2010. Wishart's financial statements are prepared using the generally accepted accounting principles applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. However, Wishart has no current source of revenue. Without realization of additional capital, it would be unlikely for Wishart to continue as a going concern. Wishart's management plans on raising cash from public or private debt or equity financing, on an as needed basis and in the longer term, and, ultimately, upon achieving profitable operations through the development of business activities.

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WISHART ENTERPRISES LIMITED

(A DEVELOPMENT STAGE COMPANY)

NOTES TO THE FINANCIAL STATEMENTS

February 28, 2010

NOTE 4 – INCOME TAXES

For the periods ended February 28, 2010, Wishart has incurred net losses and, therefore, has no tax liability. The net deferred tax asset generated by the loss carry-forward has been fully reserved. The cumulative net operating loss carry-forward is approximately $113,600 at February 28, 2010, and will begin to expire in the year 2027.

The cumulative tax effect at the expected rate of 34% of significant items comprising our net deferred tax amount is as follows:

	2010
Deferred tax asset attributable to:
Net operating loss carryover	$	38,600
Valuation allowance		(38,600)
Net deferred tax asset	$	-

NOTE 5 – COMMON STOCK

At inception, Wishart issued 2,000,000 shares of stock for $20,000 cash.

During the period ended November 2007, Wishart issued 515,000 shares of stock for $41,200 cash.

On November 24, 2008, the company’s shareholder and board of directors approved a forward split of the common stock on the basis of 31.229774 shares for each share issued and outstanding. There are now 78,542,870 shares of $ .000032 par value common stock issued and outstanding. In addition, the authorized shares of common stock increased from 50,000,000 to 100,000,000. These changes became effective on December 5, 2008.

During the year ended November 30, 2009, expenses were paid totaling $ 7,500 by an investor and have been recorded as contributed capital.

NOTE 6 - RELATED PARTY TRANSACTIONS

During the period ended February 28, 2010, rent and utilities expenses of $1,639 (2009-$1,639) and management fees of $417 (2009- $417) were paid to the director of Wishart.

The advances from director represent amounts used for working capital and are non-interest bearing, due on demand and have no specified terms of repayment.

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WISHART ENTERPRISES LIMITED

(A DEVELOPMENT STAGE COMPANY)

NOTES TO THE FINANCIAL STATEMENTS

February 28, 2010

NOTE 7 – COMMITMENTS

Wishart neither owns nor leases any real or personal property. Our officer has provided rent and utilities to the company at a cost of $690 per month and management services at a cost of $140 per month. The officer and director are involved in other business activities and most likely will become involved in other business activities in the future.

NOTE 8 – SUBSEQUENT EVENTS

In accordance with SFAS 165 (ASC 855-10) the Company has analyzed its operations subsequent to February 28, 2010 and has determined that it does not have any material subsequent events to disclose in these financial statements.

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations

Forward-Looking Statements

Certain statements, other than purely historical information, including estimates, projections, statements relating to our business plans, objectives, and expected operating results, and the assumptions upon which those statements are based, are “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995, Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934. These forward-looking statements generally are identified by the words “believes,” “project,” “expects,” “anticipates,” “estimates,” “intends,” “strategy,” “plan,” “August,” “will,” “would,” “will be,” “will continue,” “will likely result,” and similar expressions. We intend such forward-looking statements to be covered by the safe-harbor provisions for forward-looking statements contained in the Private Securities Litigation Reform Act of 1995, and are including this statement for purposes of complying with those safe-harbor provisions. Forward-looking statements are based on current expectations and assumptions that are subject to risks and uncertainties which August cause actual results to differ materially from the forward-looking statements. Our ability to predict results or the actual effect of future plans or strategies is inherently uncertain. Factors which could have a material adverse affect on our operations and future prospects on a consolidated basis include, but are not limited to: changes in economic conditions, legislative/regulatory changes, availability of capital, interest rates, competition, and generally accepted accounting principles. These risks and uncertainties should also be considered in evaluating forward-looking statements and undue reliance should not be placed on such statements. We undertake no obligation to update or revise publicly any forward-looking statements, whether as a result of new information, future events or otherwise. Further information concerning our business, including additional factors that could materially affect our financial results, is included herein and in our other filings with the SEC.

We are engaged in the business of developing a family of “Healing Naturally” health-related websites advocating a blend of western medicine with alternative health practices such as meditation, yoga, and careful nutrition specifically designed for individuals with particular illnesses, as well as their families and friends. We have already developed our initial website, www.healinglupusnaturally.com (our “Product” or our “Site”), which provides information, inspiration, and direction for those dealing with lupus. Such a product will allow people with specific illnesses and their families and friends efficient and convenient access to information regarding an alternative approach to dealing with their illness.

We intend to earn revenue by selling advertising space on this and future websites, by selling third party health products directly through our websites using e-commerce functionality, and from product referral, sponsorship and affiliate fees from third parties. The beta version of our Site was posted on the Internet in August, 2007, and we have continued to refine our Site since then. We are also presently developing our Site’s advertising and affiliate capability. On February 21, 2008 we activated Google Adsense advertising on the site. We had limited success with Adsense and have removed the ads. Management is considering alternatives, but is presently focused on increasing visitor numbers.

Because we have limited financial resources and have been unable to raise financing, management, while continuing our current business, is also considering alternative businesses and working to raise additional financing. No additional financing or alternative business has been identified to-date.

Results of Operations for the three months ended February 28, 2010 and February 28, 2009 and Period from December 13, 2006 (Date of Inception) until February 28, 2010

We generated no revenue for the period from December 13, 2006 (Date of Inception) until February 28, 2010.

Our operating expenses were $8,711and $8,348 for the three months ending February 28, 2010 and 2009. Our primary operating expenses for the three months ending February 28, 2010 were filing and registration fees of $3,600, professional fees of $2,500 and rent and utilities of $1,639. Our primary operating expenses for the three months ended February 28, 2009 were professional fees of $5,505 and rent and utilities of $1,639.

Our operating expenses were $113,600 for the period from December 13, 2006 (Inception) to February 28, 2010. Our operating expenses for the period from December 13, 2006 (Inception) to February 28, 2010 were primarily related to professional fees in the amount of $53,482, rent and utilities in the amount of $20,349 and filing and registration fees of $17,715.

We recorded a net loss of $8,711for the three months ended February 28, 2010, compared with $8,348 for the three months ended February 28, 2009. We recorded a net loss of $113,600 for the period from December 13, 2006 (Inception) to February 28, 2010.

Liquidity and Capital Resources

As of February 28, 2010, we had total current assets of $7,396, consisting entirely of cash in the amount of $3,286 and prepaid legal fees of $4,110. We had current liabilities in the amount of $52,757 as of February 28, 2010. Thus, we had a working capital deficit of $45,361 as of February 28, 2010.

Operating activities used $6,639 in cash for the period from December 13, 2006 (Date of Inception) until February 28, 2010. Our net loss of $8,711 was the primary reason for our negative operating cash, offset primarily by an increase in accounts payable and accrued liabilities of $1,976. Financing activities during the period from December 13, 2006 (Date of Inception) until February 28, 2010 generated $7,438 in cash during the period, all attributable to director advances.

As of February 28, 2010, we have insufficient cash to operate our business at the current level for the next twelve months and insufficient cash to achieve our business goals. The success of our business plan beyond the next 12 months is contingent upon us obtaining additional financing. We intend to fund operations through debt and/or equity financing arrangements, which may be insufficient to fund our capital expenditures, working capital, or other cash requirements. We do not have any formal commitments or arrangements for the sales of stock or the advancement or loan of funds at this time. There can be no assurance that such additional financing will be available to us on acceptable terms, or at all.

We have recurring losses and a deficit accumulated during the development stage of $113,600 as of February 28, 2010. Our financial statements are prepared using the generally accepted accounting principles applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. However, we have no current source of revenue. Without realization of additional capital, it would be unlikely for us to continue as a going concern. Our management plans on raising cash from public or private debt or equity financing, on an as needed basis and in the longer term, and, ultimately, upon achieving profitable operations through the development of business activities.

Off Balance Sheet Arrangements

As of February 28, 2010, there were no off balance sheet arrangements.

Item 3. Quantitative and Qualitative Disclosures About Market Risk

A smaller reporting company is not required to provide the information required by this Item.

Item 4T. Controls and Procedures

We carried out an evaluation of the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) as of February 28, 2010. This evaluation was carried out under the supervision and with the participation of our Chief Executive Officer and our Chief Financial Officer, Barbara Lamb. Based upon that evaluation, our Chief Executive Officer and Chief Financial Officer concluded that, as of February 28, 2010, our disclosure controls and procedures are effective. There have been no changes in our internal controls over financial reporting during the quarter ended February 29, 2010.

Disclosure controls and procedures are controls and other procedures that are designed to ensure that information required to be disclosed in our reports filed or submitted under the Exchange Act are recorded, processed, summarized and reported, within the time periods specified in the SEC's rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed in our reports filed under the Exchange Act is accumulated and communicated to management, including our Chief Executive Officer and Chief Financial Officer, to allow timely decisions regarding required disclosure.

Limitations on the Effectiveness of Internal Controls

Our management does not expect that our disclosure controls and procedures or our internal control over financial reporting will necessarily prevent all fraud and material error. Our disclosure controls and procedures are designed to provide reasonable assurance of achieving our objectives and our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures are effective at that reasonable assurance level. Further, the design of a control system must reflect the fact that there are resource constraints, and the benefits of controls must be considered relative to their costs. Because of the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within the Company have been detected. These inherent limitations include the realities that judgments in decision-making can be faulty, and that breakdowns can occur because of simple error or mistake. Additionally, controls can be circumvented by the individual acts of some persons, by collusion of two or more people, or by management override of the internal control. The design of any system of controls also is based in part upon certain assumptions about the likelihood of future events, and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions. Over time, control may become inadequate because of changes in conditions, or the degree of compliance with the policies or procedures may deteriorate.

PART II – OTHER INFORMATION

Item 1. Legal Proceedings

We are not a party to any pending legal proceeding. We are not aware of any pending legal proceeding to which any of our officers, directors, or any beneficial holders of 5% or more of our voting securities are adverse to us or have a material interest adverse to us.

Item 1A: Risk Factors

A smaller reporting company is not required to provide the information required by this Item.

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds

Item 3. Defaults upon Senior Securities

Item 4. Submission of Matters to a Vote of Security Holders

No matters have been submitted to our security holders for a vote, through the solicitation of proxies or otherwise, during the quarterly period ended February 28, 2010.

Item 5. Other Information

In accordance with the requirements of the Securities and Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	Wishart Enterprises Limited

Date:	April 14, 2010

	By: /s/ Barbara Lamb Barbara Lamb Title: Chief Executive Officer and Director

I, Barbara Lamb, certify that;

1.	I have reviewed this quarterly report on Form 10-Q for the quarter ended February 28, 2010 of Wishart Enterprises Limited (the “registrant”);

2.	Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.	Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-(f)) for the registrant and have:

Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c.	Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d.	Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting.

5.	The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

a.	All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b.	Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: April 13, 2010

/s/ Barbara Lamb

By: Barbara Lamb

Title: Chief Executive Officer

I, Barbara Lamb, certify that;

1.	I have reviewed this quarterly report on Form 10-Q for the quarter ended February 28, 2010 of Wishart Enterprises Limited (the “registrant”);

2.	Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.	Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

c.	Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d.	Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting.

5.	The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

a.	All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b.	Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: April 13, 2010

/s/ Barbara Lamb

By: Barbara Lamb

Title: Chief Financial Officer

CERTIFICATION OF CHIEF EXECUTIVE OFFICER AND

CHIEF FINANCIAL OFFICER

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the quarterly Report of Wishart Enterprises Limited (the “Company”) on Form 10-Q for the quarter ended February 28, 2010 filed with the Securities and Exchange Commission (the “Report”), I, Barbara Lamb, Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

1.	The Report fully complies with the requirements of Section 13(a) of the Securities Exchange Act of 1934; and

2.	The information contained in the Report fairly presents, in all material respects, the consolidated financial condition of the Company as of the dates presented and the consolidated result of operations of the Company for the periods presented.

By:	/s/ Barbara Lamb
Name:	Barbara Lamb
Title:	Principal Executive Officer, Principal Financial Officer and Director
Date:	April 13, 2010

This certification has been furnished solely pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

	TABLE OF CONTENTS	Page
PART I – FINANCIAL INFORMATION
Item 1:	Financial Statements	3
Item 2:	Management’s Discussion and Analysis of Financial Condition and Results of Operations	4
Item 3:	Quantitative and Qualitative Disclosures About Market Risk	6
Item 4T:	Controls and Procedures	6
PART II – OTHER INFORMATION
Item 1:	Legal Proceedings	7
Item 1A:	Risk Factors	7
Item 2:	Unregistered Sales of Equity Securities and Use of Proceeds	7
Item 3:	Defaults Upon Senior Securities	7
Item 4:	Submission of Matters to a Vote of Security Holders	7
Item 5:	Other Information	7
Item 6:	Exhibits	7

Our financial statements included in this Form 10-Q are as follows:
F-1	Balance Sheets as of February 28, 2010 (unaudited) and November 30, 2009 (audited);
F-2	Statements of Operations for the three months ended February 28, 2010 and February 28, 2009, and for the period from December 13, 2006 (Inception) to February 28, 2010 (unaudited);
F-3	Statement of Stockholders’ Deficit for period from December 13, 2006 (Inception) to February 28, 2010 (unaudited);
F-4	Statements of Cash Flows for the three months ended February 28, 2010 and 2009, and for the period from December 13, 2006 (Inception) to February 28, 2010 (unaudited);
F-5	Notes to Financial Statements;

Exhibit Number	Description of Exhibit
31.1	Certification of Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
31.2	Certification of Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
32.1	Certification of Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002