UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 12b-25

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NOTIFICATION OF LATE FILING

[X] Form 10-K and Form 10-KSB
[ ] Form 11-K
[ ] Form 20-F
[ ] Form 10-Q
[ ] Form N-SAR

For Period Ended: December 31, 2002

[ ] Transition Report on Form 10-K
[ ] Transition Report on Form 10-Q
[ ] Transition Report on Form 20-F
[ ] Transition Report on Form N-SAR
[ ] Transition Report on Form 11-K

For the Transition Period Ended: _________

Nothing in this form shall be construed  to imply that the  Commission
has verified any information contained herein.

If the notification  relates to a portion of the filing checked above,
identify the item(s) to which the notification relates:



   PART I -- REGISTRANT INFORMATION

   Full Name of Registrant
            BRE CONSULTING, INC. (Formerly ZIRCONIUM CAPITAL CORPORATION)
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   Former Name if Applicable

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   Address of Principal Executive Office (Street and Number)

                        301 EAST OCEAN BLVD. SUITE 640
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   City, State and Zip Code

                             LONG BEACH, CA 90802
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   PART II -- RULE 12b-25(b) AND (c)

     If the subject  report could not be filed  without  unreasonable  effort or
     expense and the registrant  seeks relief  pursuant to Rule  12b-25(b),  the
     following should be completed. (Check appropriate box.)

     |X|  (a) The reasons  described  in  reasonable  detail in Part III of this
          form could not be eliminated without unreasonable effort or expense;

     |X|  (b) The subject annual report,  semi-annual report,  transition report
          on Form 10-K, Form 20-F,  Form 11-K,  Form N-SAR, or portion  thereof,
          will be filed on or before the  fifteenth  calendar day  following the
          prescribed  due date;  or the subject  quarterly  report or transition
          report on Form 10-QSB,  or portion  thereof will be filed on or before
          the fifth calendar day following the prescribed due date; and

     |_|  (c) The  accountant's  statement  or other  exhibit  required  by Rule
          12b-25(c) has been attached if applicable.


   PART III -- NARRATIVE

     State below in  reasonable  detail why the Form 10-K,  11-K,  20-F  10-QSB,
     N-SAR,  or the  transition  report or portion  thereof,  could not be filed
     within the prescribed time period.

          The  Company's  independent  auditors are in the process of completing
     their  audit  of its  financial  statements  for the  calendar  year  ended
     December  31,  2002,  and  management  believes  that  this  audit  will be
     completed after March 31, 2003, but before April 15, 2003.




   PART IV--OTHER INFORMATION

     (1)  Name and  telephone  number  of person  to  contact  in regard to this
          notification.

        Jeff Conrad               562                     983-0660
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         (Name)                 (Area Code)               (Telephone Number)

     (2)  Have all other periodic  reports required under Section 13 or 15(d) of
          the  Securities  Exchange Act of 1934 or Section 30 of the  Investment
          Company Act of 1940 during the preceding 12 months or for such shorter
          period that the  registrant  was required to file such  report(s) been
          filed? If the answer is no, identify report(s). |X| Yes | | No

     (3)  Is it anticipated that any significant change in results of operations
          from  the  corresponding  period  for the  last  fiscal  year  will be
          reflected  by the  earnings  statements  to be included in the subject
          report or portion thereof? | | Yes   |X | No

          If  so,  attach  an  explanation  of  the  anticipated   change,  both
          narratively and quantitatively, and, if appropriate, state the reasons
          why a reasonable estimate of the results cannot be made.








                 BRE CONSULTING, INC. (FORMERLY ZIRCONIUM CAPITAL CORPORATION)
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                  (Name of Registrant as Specified in Charter)

   has  caused  this  notification to be signed on its behalf by the undersigned
   hereto duly authorized.

             March 31, 2003                    /s/ Jeff Conrad
   Date -----------------------            By----------------------------------
                                               	Vice- President