4. ACCRUED EXPENSES

The increase in Accrued payroll Taxes is attributable to a payroll tax liability recognized by the Company in connection with the issuance of twenty million newly issued common shares of the Company issued to the Company’s Chief Executive Officer as consideration for services to be rendered by him in connection with a planned Phase I Clinical Trial of HemaXellerate.

The increase in Accrued Interest is attributable to interest accrued but unpaid during the period ended june 30, 2026 on Notes Payable and Convertible Notes Payable.

The decrease in Accrued Rent is attributable to rental payments made during the quarter ended December 31, 2025

The increase in Other Accrued Expenses is attributable to $60,000 of accounting expenses accrued but unpaid attributable to services provided by an independent contractor and $60,000 of consulting expenses accrued but unpaid attributable to services provided by an independent contractor.

Accrued Expenses were comprised of the following:

 SCHEDULE OF ACCRUED EXPENSES