Accrued expenses and other liabilities primarily consist of amounts payable for professional services, insurance premiums, payroll and employee-related obligations, and other operating expenses incurred but not yet paid.

The components of accrued expenses and other liabilities were as follows:

 SCHEDULE OF ACCRUED AND OTHER LIABILITIES

As of December 31, 2025 and 2024, total accrued expenses and other liabilities were $701,844 and $219,815, respectively.

Accrued expenses and other liabilities primarily consist of short-term operational obligations, including credit card payables, attorney fees payable, audit fees payable, other professional fees payable, and other miscellaneous accrued expenses.

The increase in accrued expenses and other liabilities from $219,815 as of December 31, 2024 to $701,844 as of December 31, 2025 primarily reflects the professional service accruals and insurance premiums during 2025.

 SCHEDULE OF ACCRUED AND OTHER LIABILITIES