------------------------|---| | Statement of Operations | 6 | | Statement of Members' Equity (Deficit) | | | Statement of Cash Flows | 8 | | Notes To Financial Statements | g |

Metwally CPA PLLC

CERTIFIED PUBLIC ACCOUNTANT

1312 Norwood Dr STE 100, Bedford, Texas 76022

Cell: 214-200-5434 (Mohamed Metwally) Mmetwally@metwallycpa.com

Independent Auditor's Report

To the Members of Casiola Franchise, LLC Orlando, Florida

Opinion

We have audited the accompanying financial statements of Casiola Franchise, LLC (the "Company"), which comprise the balance sheet as of December 31, 2023 and the related statements of operations, members' equity (deficit), and cash flows for the period from January 6, 2023 to December 31, 2023 and the related notes to the financial statements.

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Casiola Franchise, LLC as of December 31, 2023 and the results of its operations and its cash flows for the period from January 6, 2023 to December 31, 2023 in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinion

We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of Casiola Franchise, LLC and to meet our other ethical responsibilities in accordance with the relevant ethical requirements relating to our audits. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Responsibilities of Management for the Financial Statements

Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about Casiola Franchise, LLC's ability to continue as a going concern within one year after the date that the financial statements are available to be issued.

Source: Item 23 — RECEIPTS (FDD pages 47–209)