Company: IVHI
Filing Date: 2025-03-03
Form Type: 10-K
Source: 0001683168-25-001303
Chunk: 142

Company: Invech Holdings, Inc.
Filing Date: 2025-03-03
Form: 10-K
Item: Item 2
Chunk 142
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 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 audit, 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 audit 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 audit provides a reasonable basis for our opinion.

/S/ MICHAEL GILLESPIE & ASSOCIATES, PLLC

We have served as the Company’s auditor since 2024.

PCAOB ID: 6108

Vancouver, Washington

February 24, 2025

 F-1 

INVECH HOLDINGS, INC. 

BALANCE SHEETS

    December 31,  
    December 31, 

    2024  
    2023 
  
    ASSETS 
        
     (Restated) 
  
    Current Assets: 

    Cash 
    $–  
    $7,000 
  
    Prepaid 
     1,260  
     – 

    Total Assets 
    $1,260  
    $7,000 

    LIABILITIES AND STOCKHOLDERS’ DEFICIT 

    Current Liabilities: 

    Due to a related party 
    $–  
    $30,641 
  
    Due to a former related party 
     4,443  
     4,443 
  
    Accruals 
     5,391  
     5,391 
  
    Total Liabilities 
     9,834  
     40,475