Company: AGSS
Filing Date: 2025-05-08
Form Type: 10-K/A
Source: 0001829126-25-003478
Chunk: 31

Company: AMERIGUARD SECURITY SERVICES, INC.
Filing Date: 2025-05-08
Form: 10-K/A
Chunk 31
---
2023, and 2022                                  
 Statements of Operations for the Years Ended December 31, 2023, and 2022          |     | Page 
 F-2  
 F-4  
 F-5  |
|:----------------------------------------------------------------------------------|:----|:-----|
| Statement of Shareholders’ Deficit for the Two Years Ended December 31, 2023      |     | F-6  |
| Statements of Cash Flows for the Years Ended December 31, 2023, and 2022          |     | F-7  |
| Notes to the Financial Statements for the Years Ended December 31, 2023, and 2022 |     | F-8  |

<div align='center'>F-1

Report of Independent Registered Public Accounting Firm</div>

Board of
Directors and Shareholders

Ameriguard
Security Services, Inc.

Opinion on the Financial Statements

We have
audited the accompanying consolidated balance sheets of Ameriguard Security Services, Inc. as of December 31, 2023 and 2022,
and the related statements of operations, stockholders’ deficit, and cash flows for the year then ended, and the related
notes to the financial statements (collectively referred to as the “financial statements”). In our opinion, the financial
statements present fairly, in all material respects, the financial position of Ameriguard Security Services, Inc. as of December 31,
2023 and 2022, and the results of its operations and its cash flows for the year then ended, in conformity with accounting principles
generally accepted in the United States of America.

As discussed
in Note 2 to the financial statements, certain errors resulting in an understatement of previously reported loss for the years
ended 2023 and 2022 were discovered by us during the current year. Accordingly, the 2023 and 2022 financial statements have been
restated to correct the misstatement.

Basis for Opinion

These financial
statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on these financial
statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United
States) (“PCAOB”) and are required to be independent with respect to the Company in accordance with the U.S. federal
securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted
our audits in