| SCHEDULE OF ACCRUED AND OTHER LIABILITIES |
The
components of accrued expenses and other liabilities were as follows:
SCHEDULE OF ACCRUED AND OTHER LIABILITIES
| | |
June 30, | | |
December 31, | |
| | |
2026 | | |
2025 | |
| Credit card payable | |
$ | 11,609 | | |
$ | - | |
| Insurance premiums | |
| 81,253 | | |
| 187,198 | |
| Payroll and employee-related liabilities | |
| 34,107 | | |
| - | |
| Professional fees | |
| 646,370 | | |
| 217,964 | |
| Other payable | |
| 13,592 | | |
| 296,682 | |
| Total accrued and other liabilities | |
$ | 786,931 | | |
$ | 701,844 | |
|
SCHEDULE
OF ACCRUED AND OTHER LIABILITIES
| | |
December 31, | | |
December 31, | |
| | |
2025 (Restated) | | |
2024 | |
| Credit card payable | |
$ | - | | |
$ | 53,240 | |
| Insurance premium | |
| 187,198 | | |
| - | |
| Attorney fees payable | |
| - | | |
| 56,957 | |
| Audit fees payable | |
| 33,033 | | |
| 71,532 | |
| Other professional fees payable | |
| | | |
| 24,682 | |
| Other payable | |
| 481,613 | | |
| 13,404 | |
| Total
accrued expenses and other liabilities | |
$ | 701,844 | | |
$ | 219,815 | |
|