Company: AGSS
Filing Date: 2025-05-12
Form Type: 10-K
Source: 0001829126-25-003553
Chunk: 345

Company: AMERIGUARD SECURITY SERVICES, INC.
Filing Date: 2025-05-12
Form: 10-K
Item: Item 5
Chunk 345
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 our audits provide a reasonable basis for our opinion.

Critical Audit Matters

Critical audit matters are matters arising from the current period
audit of the consolidated financial statements that were communicated or required to be communicated to the audit committee and that (1)
relate to accounts or disclosures that are material to the financial statements and (2) involved our especially challenging, subjective,
or complex judgements. We determined that there are no critical audit matters.

/s/ Bush & Associates CPA LLC

We have served as Ameriguard Security Services, Inc.’s auditor since
2024.

Henderson, Nevada

May 12, 2025

PCAOB ID Number 6797

F-2

AmeriGuard Security Services, Inc.

CONSOLIDATED BALANCE SHEETS

    December 31,

    December 31,
2024

    2023
(restated)

    Assets

    Current Assets

    Cash
     
    $
    424,588

    $
    2,166,118

    Accounts Receivable, Net

    2,335,712

    1,583,379

    Current Portion Related Party Note Receivable (note 3)

    12,289

    9,300

    Prepaid Expenses

    414,288

    327,147

    Deposits

    107,489

    61,575

    Related Party Transactions (note 4)

    -

    -

    Total Current Assets

    3,294,366

    4,147,519

    Other Non-Current Assets

    Fixed Assets, Net Depreciation (note 5)

    1,175,547

    574,114

    Related Party Note Receivable (note 3)

    288,459

    340,700

    Operating Lease (note 6)

    3,261,415

    977,600

    Goodwill (note 7)

    1,795,406

    1,795,406

    Total Non-Current Assets

    6,520,827

    3,687,820

    Total Assets
     
    $
    9,815,194

    $
    7,835,340

    Liabilities

    Current Liabilities

    Accounts Payable
     
    $
    1,601,752

    $
    449,921