Company: FVN
Filing Date: 2025-03-05
Form Type: 10-K
Source: 0001829126-25-001482
Chunk: 179

Company: Future Vision II Acquisition Corp.
Filing Date: 2025-03-05
Form: 10-K
Item: Item 12
Chunk 179
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 Company. These conditions raise substantial doubt about the Company’s ability to continue as
      a going concern. Management’s evaluation of the events and conditions and management’s plans regarding these matters
      are also described in Note 1 to the financial statements. The financial statements do not include any adjustments that might result
      from the outcome of this uncertainty.

Basis
      for Opinion

These
      financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the
      Company’s financial statements based on our audits. We are a public accounting firm registered with the 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 provide a reasonable basis for our opinion.

/s/ ZH CPA, LLC

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

Denver, Colorado

March 5, 2025

 6413

F-2

FUTURE VISION II ACQUISITION CORP.

BALANCE SHEET

Currency expressed in United States dollars (“US$), except for number of shares

    December 31,2024

    ASSETS

    Current assets

    Cash
     
    $
    1,332,505

    Prepaid expenses