Company: FTII
Filing Date: 2025-02-14
Form Type: S-4
Source: 0001493152-25-006997
Chunk: 626

Company: FutureTech II Acquisition Corp.
Filing Date: 2025-02-14
Form: S-4
Chunk 626
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 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 provide a reasonable basis for
our opinion.

/s/ Marcum LLP

We have served as the Company’s auditor since 2022.

New York, NY

April 9, 2024

| F-103 |

<div align='center'>CEREVAST MEDICAL, INC.

BALANCE SHEETS</div>

| Assets                                                                   
 Current assets                                                           |     | December 31, 
 2023         |             |   |     | 2022 |             |   |
|:-------------------------------------------------------------------------|:----|:-------------|------------:|:--|:----|:-----|------------:|:--|
| Cash                                                                     |     | $            |      76,957 |   |     | $    |      20,644 |   |
| Prepaid expenses                                                         |     |              |      28,136 |   |     |      |      27,564 |   |
| Total current assets                                                     |     |              |     105,093 |   |     |      |      48,208 |   |
| Property and equipment, net                                              |     |              |       4,607 |   |     |      |       6,585 |   |
| Right of use asset                                                       |     |              |     267,536 |   |     |      |     140,005 |   |
| Other assets                                                             |     |              |      18,937 |   |     |      |      18,937 |   |
| Total assets                                                             |     | $            |     396,173 |   |     | $    |     213,735 |   |
| Liabilities and Shareholders’ Deficit                                    |     |              |             |   |     |      |             |   |
| Current liabilities                                                      |     |              |             |   |     |      |             |   |
| Accounts payable                                                         |     | $            |       1,730 |   |     | $    |       8,814 |   |
| Accrued and other current liabilities                                    |     |              |      68,364 |   |     |      |      60,481 |   |
| Accru