Company: GRPS
Filing Date: 2025-07-17
Form Type: 10-K
Source: 0001683168-25-005173
Chunk: 442

Company: Trans American Aquaculture, Inc
Filing Date: 2025-07-17
Form: 10-K
Item: Item 6
Chunk 442
---
5.

    By:
    /s/ Adam Thomas

    Adam Thomas, Director, Chief Executive Officer and Chief Financial Officer (Principal Executive Officer and Principal Financial and Accounting Officer)

    By:
    /s/ Luis Arturo Granda Roman

    Luis Arturo Granda Roman, Director

    By:
    /s/ Bolivar Prieto Torres

    Bolivar Prieto Torres, Director

    By:
    /s/ Malcolm McNeill

    Malcolm McNeill, Director

    By:
    /s/ Malcolm Ashley

    Malcolm Ashley, Director

 28 

TRANS AMERICAN AQUACULTURE, INC.

Index to Financial Statements

As of December 31, 2024 and 2023

and for the Years Ended December 31, 2024 and 2023

(Audited)

    Report of Independent Registered Public Accounting Firm
    for the Year Ended December 31, 2024 (PCAOB ID 6993)
    F-1

    Report of Independent Registered Public Accounting Firm for
    the Year Ended December 31, 2023 (PCAOB ID 384)
    F-2

    Consolidated Balance Sheets
    F-4

    Consolidated Statements of Operations
    F-5

    Consolidated Statements of Changes in Stockholders’ Deficit
    F-6

    Consolidated Statements of Cash Flows
    F-7

    Notes to the Consolidated Financial Statements
    F-8

 29 

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM

To the shareholders and the board of directors
of

Trans American Aquaculture, Inc.

(formerly Gold River Production, Inc)

Opinion on the Financial Statements

We have audited the accompanying consolidated
balance sheets of Trans American Aquaculture, Inc. as of December 31, 2024, and the related consolidated statements of operations, stockholders’
equity, and cash flows for the year ended December 31, 2024, and the related notes (collectively referred to as the “financial statements”).
In our opinion, the consolidated financial statements present fairly, in all material respects, the consolidated financial position of
the Company as of December 31, 2024, and the results of its operations and its cash flows for the year ended December 31, 2024, in conformity
with accounting principles generally accepted in the United States of America.

Going Concern

The