Company: EZOO
Filing Date: 2025-05-15
Form Type: 10-K
Source: 0001641172-25-010460
Chunk: 16

Company: Ezagoo Ltd
Filing Date: 2025-05-15
Form: 10-K
Item: Item 7A
Chunk 16
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 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, 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 consolidated 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 consolidated financial statements. We believe that our audit provides a reasonable basis for our
opinion.

/s/
Enrome LLP

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

Singapore

May 15, 2025

F-2

EZAGOO
LIMITED

CONSOLIDATED
BALANCE SHEETS

AS
OF DECEMBER 31, 2024 AND 2023

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

    2024  
    2023 
  
    ASSETS 

    CURRENT ASSETS 

    Cash and cash equivalents 
    $193,434  
    $266,542 
  
    Amount due from related parties 
     -  
     141 
  
    Deposits, prepayments and other receivables 
     28,376  
     28,763 
  
    Income tax receivables 
     2,073  
     2,073 
  
    Total current assets 
     223,883  
     297,519 

    NON-CURRENT ASSETS 

    Property and equipment, net 
     -  
     - 
  
    Right-of-use assets 
     -  
     21,603 
  
    Total non-current assets 
     -  
     21,603 

    TOTAL ASSETS 
    $223,883  
    $319,122 

    LIABILITIES AND STOCKHOLDERS’ DEFICIT 

    CURRENT LIABILITIES 

    Accounts payable 
    $16,036  
    $13,527 
  
    Accrual, other payable and deposits received 
     79,360  
     172,718 
  
    Amount due to related parties 
     3,694,880  
     3,243,063 
  
    Lease liabilities