Company: FTII
Filing Date: 2025-04-09
Form Type: 10-K
Source: 0001641172-25-003384
Chunk: 276

Company: FutureTech II Acquisition Corp.
Filing Date: 2025-04-09
Form: 10-K
Item: Item 14
Chunk 276
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 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 accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company
is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits,
we are required to obtain an understanding of internal control over financial reporting, but not for the purpose of expressing an opinion
on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion.

Our
audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error
or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding
the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles used and significant
estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audits
provides a reasonable basis for our opinion.

/s/
Adeptus Partners, LLC

Adeptus
Partners, LLC

    We
    have served as the Company’s auditor since 2021.

    Ocean,
    New Jersey

    April 8, 2025

    PCAOB
    ID: 3686

F-2

FUTURETECH
II ACQUISITION CORP.

BALANCE
SHEETs

    December 31,  
    December 31, 

    2024  
    2023 

    ASSETS 

    Current Assets: 

    Cash 
    $56,768  
    $17,578 
  
    Prepaid expenses 
     -  
     64,043 
  
    Due from related party 
     75,000  
     - 
  
    Extension fee receivable 
     -  
     125,000 
  
    Due from Sponsor 
     1,540,984  
     1,179,141 
  
    Due from Sponsor and
    related party 
     1