FINANCIAL STATEMENTS
−Removed: INDEX TO FINANCIAL STATEMENTS
+Added: INDEX TO FINANCIAL STAT EMENTS
Report of Independent Registered Public Accounting Firms
10 unchanged sentences
We have audited the accompanying balance sheets of Green Planet Bioengineering Co., Ltd.
−Removed: (the Company) as of December 31, 2023 and 2022, and the related statements of operations, stockholders' deficit, and cash flows for each of the years in the two-year period ended December 31, 2023, and the related notes (collectively referred to as the financial statements).
+Added: (the Company) as of December 31, 2024 and 2023, and the related statements of operations, changes in stockholders’ deficit, and cash flows for each of the years in the two-year period ended December 31, 2024, and the related notes (collectively referred to as the financial statements).
In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2024 and 2024, and the results of its operations and its cash flows for each of the years in the two-year period ended December 31, 2024, in conformity with accounting principles generally accepted in the United States of America.
26 unchanged sentences
We have served as the Company’s auditor since 2022.
−Removed: Margate, Florida
+Added: Coral Springs, FL
March 7, 2025
+Added: ASSURANCE DIMENSIONS , LLC
+Added: also d/b/a McNAMARA and ASSOCIATES, LLC
+Added: 4920 W Cypress Street, Suite 102 | Tampa, FL 33607 | Office:
+Added: 813.443.5048 | Fax:
+Added: JACKSONVILLE:
+Added: 7800 Belfort Parkway, Suite 290 | Jacksonville, FL 32256 | Office:
+Added: 888.410.2323 | Fax:
+Added: 1800 Pembrook Drive, Suite 300 | Orlando, FL 32810 | Office:
+Added: 888.410.2323 | Fax:
+Added: SOUTH FLORIDA:
+Added: University Drive, Suite 621 | Coral Springs, FL 33065 | Office:
+Added: 754.800.3400 | Fax:
+Added: www.assurancedimensions.com
+Added: “Assurance Dimensions” is the brand name under which Assurance Dimensions, LLC including its subsidiary McNamara and Associates, LLC (referred together as “AD LLC”) and AD Advisors, LLC (“AD Advisors”), provide professional services.
+Added: AD LLC and AD Advisors practice as an alternative practice structure in accordance with the AICPA Code of Professional Conduct and applicable laws, regulations, and professional standards.
+Added: AD LLC is a licensed independent CPA firm that provides attest services to its clients, and AD Advisors provide tax and business consulting services to their clients.
+Added: AD Advisors, and its subsidiary entities are not licensed CPA firms.
Green Planet Bioengineering Co., Ltd
10 unchanged sentences
Preferred stock :
−Removed: par value of $ 0.001 per share, Authorized:
−Removed: 10,000,000 shares at December 31, 2023 and December 31, 2022 Issued and outstanding :
+Added: par value of $ 0.001 per share,
10,000,000 shares at December 31, 2024 and December 31, 2023
+Added: Issued and outstanding :
+Added: 0 shares at December 31, 2024 and December 31, 2023
Common stock :
−Removed: par value $ 0.001 per share Authorized :
−Removed: 250,000,000 shares at December 31, 2023 and December 31, 2022 Issued and outstanding :
+Added: par value $ 0.001 per share
250,000,000 shares at December 31, 2024 and December 31, 2023
+Added: Issued and outstanding :
+Added: 20,006,402 shares at December 31, 2024 and December 31, 2023
Additional paid-in capital
27 unchanged sentences
Net cash flows used by operating activities
−Removed: Cash flows from investing activities
Cash flows from financing activities
Amount due to a related company
−Removed: Net cash flows provided by financing activities
+Added: Cash flows provided by financing activities
Net change in cash
21 unchanged sentences
Notes to the Financial Statements
+Added: December 31, 2024
General Information
49 unchanged sentences
In the Company’s financial statements Fair Value is carrying amount.
−Removed: Management does not believe that any other recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying financial statements.
+Added: New Accounting Pronouncements
+Added: The Company follows Accounting Standards Update 2023-07 - Segment Reporting (Topic 280):
+Added: Improvements to Reportable Segment Disclosures (“ASU 2023-07”) , which expands reportable segment information by requiring companies to disclose, on an annual and interim basis, significant reportable segment expenses that are regularly provided to the Chief Operating Decision Maker (“CODM”) and included within each reported measure of a segment’s profit or loss.
+Added: ASU 2023-07 also requires disclosure of the title and position of the individual identified as the CODM and an explanation of how the CODM makes decisions about allocating resources to segments and evaluating performance.
+Added: The Company conducts its business activities and reports financial results as a single reportable brokerage services segment.
+Added: The CODM makes decisions about allocating resources and assessing performance in a manner consistent with the way the Company operates its business and presents their financial results.
+Added: The nature of business and accounting policies of the brokerage services segment are the same as described in the description of business and summary of significant accounting policies notes.
+Added: The CODM is President and Director.
Going Concern
19 unchanged sentences
The provision for Federal income tax consists of the following for the years ended December 31, 2024 and December 31, 2023.
+Added: December 31, 2024
+Added: December 31, 2023
Federal income tax benefit attributable to:
2 unchanged sentences
Net provision for Federal income taxes
−Removed: The cumulative tax effect at the expected rate of 21 % for 2023 and 21 % for 2022 of significant items comprising our net deferred tax amount is as follows as of December 31, 2023 and December 31, 2022:
+Added: The cumulative tax effect at the expected rate of 26 % for 2024 and 2023 of significant items comprising our net deferred tax amount is as follows as of December 31, 2024 and December 31, 2023:
+Added: December 31, 2024
+Added: December 31, 2023
Deferred tax asset attributable to:
6 unchanged sentences
Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.