@Sandeep, yes the core of SBS 2011 is 2008R2. I separated it from 2008 only because of Essentials.
For a small office, I have not found the need for Sharepoint or Exchange. Bert might argue with me on that one.
You can get Essentials for < $400 on Amazon, almost 1/2 the cost of SBS, but no Exchange or Sharepoint.