Plugin that allows uploads to be assigned to a specific user for their eyes only

Any suggestions on a plugin or solution that will allow admins/editors to upload files and assign them to a subscriber/user so only that user can see them? We want to create report files and then we want the users to be able to have an online 'archive' of those forms. Ideally in their profile area. They don't need to be able to upload we just want to assign or tag uploads to certain users so they can see them.