UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 1-K

ANNUAL REPORT PURSUANT TO REGULATION A

For the fiscal year ended:

December 31, 2025

COLLECTABLE SPORTS ASSETS, LLC

(Exact name of issuer as specified in its charter)

Delaware	84-4533006
State of other jurisdiction of incorporation or Organization	(I.R.S. Employer Identification No.)

484 Broome St., New York, NY 10013

(Full mailing address of principal executive offices)

(916) 586-7216
(Issuer’s telephone number, including area code)

www.collectable.com
(Issuer’s website)

(Securities issued pursuant to Regulation A)

Table of Contents

SERIES TABLE	Page #
Item 1. Description of Business	1
Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operation	7
Item 3. Directors, Executive Officers, and Significant Employees	10
Item 4. Security Ownership of Management and Certain Security holders	11
Item 5. Related Party Transactions	15
Item 6. Other Significant Information	15
Item 7. Financial Statements as of and for the periods ended December 31, 2024 and 2025	F-1
EXHIBIT INDEX III-1	16

In this Annual Report, references to “we,” “us,” “our,” “Collectable Sports Assets,” or the “Company” mean Collectable Sports Assets, LLC, a Delaware series limited liability company.

THIS ANNUAL REPORT MAY CONTAIN “FORWARD-LOOKING” STATEMENTS WITHIN THE MEANING OF THE PRIVATE SECURITIES LITIGATION REFORM ACT OF 1995. FORWARD LOOKING STATEMENTS IN THIS REPORT INCLUDES INFORMATION RELATING TO, AMONG OTHER THINGS, THE COMPANY, ITS BUSINESS PLAN AND STRATEGY, AND ITS INDUSTRY. THESE FORWARD-LOOKING STATEMENTS ARE BASED ON THE BELIEFS OF, ASSUMPTIONS MADE BY, AND FORWARD-LOOKING INFORMATION GENERALLY CAN BE IDENTIFIED BY FORWARD-LOOKING TERMINOLOGY, SUCH AS “ESTIMATE,” “PROJECT,” “BELIEVE,” “ANTICIPATE,” “INTEND,” “EXPECT” AND SIMILAR EXPRESSIONS OR THE NEGATIVE THEREOF. THESE STATEMENTS REFLECT MANAGEMENT’S CURRENT VIEWS WITH RESPECT TO FUTURE EVENTS AND ARE SUBJECT TO RISKS AND UNCERTAINTIES THAT COULD CAUSE THE COMPANY’S ACTUAL RESULTS TO DIFFER MATERIALLY FROM THOSE CONTAINED IN THE FORWARD-LOOKING STATEMENTS, SUCH AS GENERAL ECONOMIC CONDITIONS AND THE MARKET FOR COLLECTABLE SPORTS MEMORABILIA. INVESTORS ARE CAUTIONED NOT TO PLACE UNDUE RELIANCE ON THESE FORWARD-LOOKING STATEMENTS, WHICH SPEAK ONLY AS OF THE DATE ON WHICH THEY ARE MADE. WE HEREBY EXPRESSLY DISCLAIM ANY INTENTION TO UPDATE ANY FORWARD-LOOKING INFORMATION CONTAINED IN THIS REPORT UNLESS REQUIRED BY LAW TO DO SO.

i

Item 1. Description of Business

Overview

The collectible sports memorabilia market, a multi-billion-dollar industry, is characterized by: (i) a small number of collectors who have the financial means to acquire and financially benefit from blue-chip sports assets and (ii) a large number of sports memorabilia enthusiasts who have equivalent knowledge and passion for such assets, but with limited or no current mechanisms to benefit financially from this asset class in the highest value segment. This dichotomy and disproportionate access to the upper end of the market creates latent demand from the enthusiast community to participate more meaningfully in the upper end of the collectibles market. Simply put, the costs of investing in this asset class are high and transaction volumes are low with few options for liquidity, resulting in longer holding periods.

In creating fractional ownership investment opportunities for collectibles, Collectable aims to provide accessibility and a fully regulated approach to memorabilia investing.

Market Opportunity

Collectable Sports Assets, LLC has focused predominantly on the sports memorabilia niche.

The collectible sports memorabilia market is opaque and fragmented. We believe there is an opportunity for a company that can develop a platform to make the market more liquid and transparent for investors of all means and backgrounds and thus increase participation in the asset class overall.

We expect the sports collectibles market to present unique opportunities stemming from hobbyists and investors looking for an uncorrelated alternative asset class.

We believe the overall macroeconomic environment remains favorable for the top-end of these alternative asset classes, including art and collectibles which have historically retained their value over time.

Mission

The Company’s mission is to leverage technology and design, modern business models influenced by the sharing economy, and advancements in the financial regulatory environment to democratize access to the asset class The Company aims to provide investors with access to the market by enabling them to create a diversified portfolio of equity interests in the highest quality Collectable Assets through a seamless investment experience.

Collectors and dealers interested in selling their sports memorabilia are expected to benefit from greater liquidity, lower transaction costs and overhead, and a higher degree of transparency as compared to traditional methods of transacting such assets. Auction and consignment models may include upwards of ~20% of asset value in transaction costs, as well as meaningful overhead in terms of asset preparation, shipping and marketing costs, and time value. The Company thus aims to align the interests of buyers and sellers, while opening the market to a significantly larger number of participants than was previously possible, thereby driving market appropriate valuations and greater liquidity.

1

Business of the Company

An investment in any series of LLC interests (a “Series”) issued by the Company represents an investment in that particular Series and, indirectly, in the Underlying Asset owned by that series and does not represent an investment in the Company or the Manager generally. We do not anticipate that any Series will own any assets other than the Underlying Asset associated with such Series. However, we expect that the operations of the Company, including the issuance of additional Series and their acquisition of additional assets, will benefit investors by enabling each Series to benefit from economies of scale. We anticipate that the Company’s core competency will be the identification, acquisition, marketing and management of Underlying Assets for the benefit of the investors. The Company, with the support of the Manager and its affiliates, aims to provide:

● Investors with access to quality Collectable Assets for investment, portfolio diversification and secondary market liquidity for their Interests, although there can be no guarantee that an active secondary market will ever develop.

● Asset Sellers with greater market transparency and pricing insights, lower transaction costs, increased liquidity, a seamless and convenient sale process, portfolio diversification and the ability to retain equity interests in offerings. It is our intention to develop methods by which we can “test the waters” as it pertains to pricing and demand for items in consideration, offering an additional layer of price discovery for sellers.

Competition

Although the Company’s business model is somewhat new to the memorabilia and collectibles industry, there is potentially significant competition for the Underlying Assets, which the Company securitizes through its offerings, from many different market participants. While the majority of transactions continue to be peer-to-peer with very limited public information, other market players such as memorabilia and collectibles dealers and auction houses continue to play an increasing role.

Most of our current and potential competitors in the memorabilia and collectibles industry, such as dealers and auction houses, have significantly greater financial, marketing and other resources than we do and may be able to devote greater resources sourcing the Underlying Assets that the Company competes for. In addition, almost all these competitors, auction houses in particular, have longer operating histories and greater name recognition than we do and are focused on a more established business model.

There are also other start-up models around shared ownership of memorabilia and collectibles, developing in the industry, which will result in additional competition for Underlying Assets, including models which securitize ownership through the regulated securities market.

With the continued increase in popularity of the memorabilia and collectibles market, we expect competition for the Underlying Assets to intensify in the future. Increased competition may lead to increased memorabilia and collectibles prices, which will increase the potential value appreciation that interest holders may be able to achieve by owning Interests in the Company’s offerings and will increase the number of high-quality assets the Company can securitize.

In addition, there are companies that are developing crowd funding models for other alternative asset classes such as racehorses, art or wine, who may decide to enter the memorabilia and collectibles as well.

Customers

We target the broader U.S. memorabilia and collectibles investor and the 83.1 million U.S. millennial market (based on 2015 figures by the U.S. Census Bureau) as our key customer bases. Customers may browse the inventory of investable assets and read available content related to each new offering without investing. A customer of the Company may become an Investor in a Series by purchasing interests in that offering.

2

Manager

The Operating Agreement designates the “Manager”, CS Asset Manager, LLC, as the managing member of the Company. CS Asset Manager, LLC is owned by Collectable Technologies, Inc. The Manager will generally not be entitled to vote on matters submitted to the interest holders. The Manager will not have any distribution, redemption, conversion, or liquidation rights by virtue of its status as the Manager.

The Operating Agreement further provides that the Manager, in exercising its rights in its capacity as the managing member, will be entitled to consider only such interests and factors as it desires, including its own interests, and will have no duty or obligation (fiduciary or otherwise) to give any consideration to any interest of or factors affecting the Company, any Series of Interests or any of the interest holders and will not be subject to any different standards imposed by the Operating Agreement, the LLC Act or under any other law, rule or regulation. In addition, the Operating Agreement provides that the Manager will not have any duty (including any fiduciary duty) to the Company, or any Series or any of the interest holders.

In the event the Manager resigns as managing member of the Company, the holders of a majority of all Interests of the Company may elect a successor managing member. Holders of Interests in each Series of the Company have the right to remove the Manager as manager of the Company, by a vote of two-thirds of the holders of all Interests in each Series of the Company (excluding the Manager), in the event the Manager is found by a non-appealable judgment of a court of competent jurisdiction to have committed fraud in connection with a Series of Interests or the Company. If so convicted, the Manager shall call a meeting of all holders of every Series of Interests within 30 calendar days of such non-appealable judgment at which the holders may vote to remove the Manager as manager of the Company and each Series. If the Manager fails to call such a meeting, any interest holder will have the authority to call such a meeting. In the event of its removal, the Manager shall be entitled to receive all amounts that have accrued and are due and payable to it. If the holders vote to terminate and dissolve the Company (and therefore the Series), the liquidation provisions of the Operating Agreement shall apply. The Operating Agreement and all amendments are filed (or incorporated by reference as exhibits to this report). In the event the Manager is removed as manager of the Company, it shall also immediately cease to be manager of any Series.

Advisory Board

The Manager has assembled an Advisory Board to assist the Manager in identifying and evaluating the Underlying Assets, to assist the Manager in managing the Underlying Assets and to advise the Manager and certain other matters associated with the business of the Company and the various Series of Interests. The members of the Advisory Board are not managers or officers of the Company or any Series and do not have any fiduciary or other duties to the interest holders of any Series.

Operating Expenses

Each Series is only responsible for the Operating Expenses directly associated with such Series, as determined by the Manager and not the Operating Expenses related to any other Series. Upon the Closing of an offering for a Series, the Series will be responsible for the following costs and expenses attributable to the activities of the Company related to the Series:

(i)

any and all ongoing fees, costs and expenses incurred or expected to be incurred in connection with the management of the Underlying Asset related to a Series, including import taxes, income taxes, annual registration fees, transportation (other than transportation costs described in Acquisition Expenses), storage (including its allocable portion of property rental fees should the Manager decide to rent a property to store a number of Underlying Assets), security, valuation, custodianship, marketing, maintenance, refurbishment, presentation, shipping, perfection of title and utilization of an Underlying Asset;

(ii)

fees, costs and expenses incurred or expected to be incurred in connection with preparing any reports and accounts of a Series of Interests, including any blue-sky filings required in certain states and any annual audit of the accounts of such Series of Interests (if applicable);

3

(iii)	fees, costs and expenses of a third-party registrar and transfer agent appointed in connection with a Series of Interests;
(iv)	fees, costs and expenses incurred or expected to be incurred in connection with making any tax filings on behalf of the Series of Interests;
(v)	any indemnification payments;
(vi)	any and all insurance premiums or expenses incurred in connection with the Underlying Asset; and
(vii)	any similar expenses that may be determined to be Operating Expenses, as determined by the Manager in its reasonable discretion.
(viii)	Series closing escrow after May 15, 2022 incur a monthly management fee of not more than 2% of the carrying value of the Collectable Asset. The Carrying Value is calculated monthly based upon the Series’ volume weighted average price (VWAP) value over the preceding month. This only applies to months where the Series was trading for the entirety of the month.
(ix)	A disposition fee upon the successful sale of an underlying asset of a Series of up to 5% of the gross sale proceeds.

The Manager, sometimes referred to as the “Asset Manager” in some documents, has agreed to pay for all Operating Expenses incurred prior and post to the Closing of any of the Series. The Manager will bear its own expenses of an ordinary nature, including all costs and expenses on account of rent (other than for storage of the Underlying Asset), supplies, secretarial expenses, stationery, charges for furniture, fixtures and equipment, payroll taxes, remuneration and expenses paid to employees and utilities expenditures (excluding utilities expenditures in connection with the storage of the Underlying assets).

If the Operating Expenses for a particular Series exceed the amount of revenues generated from the Underlying Asset of such Series and cannot be covered by any Operating Expense reserves on the balance sheet of the Series, the Manager may (a) pay such Operating Expenses and not seek reimbursement, (b) loan the amount of the Operating Expenses to the Series, on which the Manager may impose a reasonable rate of interest, and be entitled to reimbursement of such amount from future gains generated by the Underlying Asset related to such Series, and, or (c) cause additional Interests to be issued in the Series in order to cover such additional amounts.

Indemnification of the Manager and its affiliates

The Operating Agreement provides that none of the Manager, or its affiliates, nor any current or former directors, officers, employees, partners, shareholders, members, controlling persons, agents or independent contractors of the Manager, members of the Advisory Board, nor persons acting at the request of the Company in certain capacities with respect to other entities (collectively, the “Indemnified Parties”) will be liable to the Company, any Series or any interest holders for any act or omission taken by the Indemnified Parties in connection with the business of the Company or any Series that has not been determined in a final, non-appealable decision of a court, arbitrator or other tribunal of competent jurisdiction to constitute fraud, willful misconduct or gross negligence.

Each Series will indemnify the Indemnified Parties out of its assets against all liabilities and losses (including amounts paid in respect of judgments, fines, penalties or settlement of litigation, including legal fees and expenses) to which they become subject by virtue of serving as Indemnified Parties with respect to the Company or the applicable Series and with respect to any act or omission that has not been determined by a final, non-appealable decision of a court, arbitrator or other tribunal of competent jurisdiction to constitute fraud, willful misconduct or gross negligence.

4

Management Fee

As consideration for managing each Underlying Asset, the Manager may be paid a monthly Management Fee pursuant to the Asset Management Agreement. On applicable offerings closing escrow after May 15, 2022, the Manager may assess a Management Fee of not more than 2% of the Carrying Value of the Collectable Asset. The Carrying Value is calculated monthly based upon the Series’ volume weighted average price (VWAP) value over the preceding month. This only applies to months where the Series was trading for the entirety of the month.

Disposition Fee

The Manager may assess a disposition fee upon the successful sale of an underlying asset of a Series of up to 5% of the gross sale proceeds received by Collectable.

Asset Selection

Each of the assets that we offer will be sourced by our expert investment committee and will satisfactorily meet our four BASE criteria: Benchmarks, Authenticity, Significance, Earnings Potential. For each criterion, we will examine the following factors:

● Benchmarks: realized prices at auction, sell-through rate indicators, if demand is expected to exceed supply.

● Authenticity: reputable source, recently and reliably graded, certified authenticity.

● Significance: importance to sports history, continued cultural relevance, collector and investor opinions, macro market trends.

● Earnings Potential: Prospected appreciation, market momentum, liquidity, frequency of sales, purchase price and terms.

It is our objective to acquire a diverse collection of top tier sports collectibles. We will pursue investments opportunistically whenever we can leverage our industry-specific knowledge, unique sourcing angle or our relationships to bring compelling investment opportunities to investors. We aim to acquire quality assets and to appropriately maintain, monitor and manage the collection for continued value appreciation and to enable respectful enjoyment and utilization by the investors and potential losses.

We anticipate that our Advisory Board will assist in the identification of memorabilia assets and in finding and identifying storage, maintenance specialists and other related service providers. This will give the Company access to the highest quality assets and balanced information and decision making from information collected across a diverse set of constituents in the asset class, as well as a network of partners to ensure the highest standards of care for the Underlying Assets.

Our asset selection criteria were established by the Manager and in the future with the consultation of members of the Company’s Advisory Board and are continually influenced by Investor demand and current industry trends. The criteria are subject to change from time to time in the sole discretion of the Manager. Although we cannot guarantee positive investment returns on the Underlying Assets we acquire, we endeavor to select assets that are projected to generate positive return on investment, primarily based upon the asset’s value appreciation potential as well as value preservation potential. The Manager, with guidance from the members of the Company’s Advisory Board, will endeavor to only select assets with known ownership history, certificates of authenticity, and highest possible quality grades, to the extent that such metrics exist in a particular sub-sector (e.g., trading cards) and other related records. The Manager, with guidance from members of the Company’s Advisory Board, also considers the condition of the assets, historical significance, ownership history and provenance, the historical valuation of the specific asset or comparable assets and our ability to relocate the asset to offer tangible experiences to investors. The Manager, with guidance from members of the Company’s Advisory Board, will review asset selection criteria at least annually. The Manager intends to seek approval from the Advisory Board for any major deviations from these criteria.

5

Asset Acquisition

The Company plans to acquire Underlying Assets through various methods:

1.	Consignment – the Company enters into an agreement with an Asset Seller to market an Underlying Asset. The owner of the Underlying Asset, the “consignor,” retains full ownership of the Underlying Asset until the related Series closes. Upon closing the Series, the consignor will be paid the consignment price established by the consignor.
2.	Upfront purchase – the Company acquires an Underlying Asset from an Asset Seller prior to the launch of the offering related to the Series.
3.	Purchase agreement – the Company enters into an agreement with an Asset Seller to acquire an Underlying Asset, which may expire prior to the closing of the offering for the related Series, in which case the Company is obligated to acquire the Underlying Asset prior to the closing.

In the case where an Underlying Asset is acquired prior to the launch or closing, as the case may be, of the offering process for the related Series, the proceeds from the associated offering, net of any brokerage fee, offering expenses or other Acquisition Expenses or Sourcing Fee, may be used, in whole or in part, to reimburse the Company for the acquisition of the Underlying Asset or repay any loans made to the Company, plus applicable interest, to acquire such Underlying Asset.

Additional details on the acquisition method for each Underlying Asset can be found in the offering circulars of each respective Series.

Asset Liquidity

Should an offer to liquidate an Underlying Asset materialize and be in the best interest of the investors, as determined by the Manager, the Manager, with guidance from the Advisory Board, will consider the merits of such offers on a case-by-case basis and potentially sell the asset. Additionally, the Manager may seek liquidity for certain assets by soliciting sales or entering an asset for auction. In February of 2021, the Company launched secondary trading for Collectable Assets on the ATS platform of Templum Markets and DriveWealth, LLC. Liquidity for investors may be obtained through this platform, when available, offering investors live bids and offers during trading hours designed to match the US equity markets. Liquidity has also been obtained through outright purchases of the underlying asset to the offering, effectively retiring the offering from the Collectable platform. As a result of a sale under any circumstances, the Manager would distribute the proceeds of such sale (together with any insurance proceeds in the case of a catastrophic event covered under the asset’s insurance contract) to the interest holders of the applicable Series (after payment of any accrued liabilities or debt, including but not limited to balances outstanding under any Operating Expenses Reimbursement Obligation, on the Underlying Asset or of the Series at that time).

Facilities

The Manager intends to operate the Company and manage the collection in a manner that will focus on the ongoing security of all Underlying Assets. The Manager will store the Underlying Assets, along with other assets, in a professional facility and in accordance with standards commonly expected when managing Underlying Assets of equivalent value and always as recommended by the Advisory Board.

Legal Proceedings

Discussion of the any pending or threatened litigation is presented in Note 7 to the Financial Statements and is incorporated by reference herein.

6

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations

In 2024, the Company halted operating the secondary trading function of the platform due to cost considerations. It did not issue any new offerings.

In 2025, the Company did not issue any new offerings and trading remained halted due to cost considerations.

Impaired Assets

The Manager annually evaluates each asset’s carrying value compared to the current market value of the asset to determine if an adjustment is needed to be recorded, in accordance with the accounting principles generally accepted in the United States of America. To measure the value of the assets and test for impairment the Company uses the market capitalization based on the VWAP (Volume Weighted Average Price).

The following table sets forth the Series which met the criteria for impairment in 2024 and 2025. In 2024, (35) thirty-five items recorded a total impairment of $915,976. In 2025 no impairments were recorded.

		2024							2025
Series Name	Escrow Closing Date	Beginning of Year Cost Basis		Impairment Recognized			End of Year Cost Basis		Beginning of Year Cost Basis		Impairment Recognized	End of Year Cost Basis
#03ExquisiteBox	#N/A		36,972					36,972		36,972			36,972
#1964KOUFAXJERSEY	#N/A		358,408					358,408		358,408			358,408
#1986WAX	#N/A		107,080					107,080		107,080			107,080
#2000PLAYOFFCONTENDERSWAX	09-Mar-21		8,108					8,108		8,108			8,108
#48LeafRuthSGC8	#N/A		17,471					17,471		17,471			17,471
#49BowmanJackieAuto	#N/A		50,202					50,202		50,202			50,202
#96SkyboxE-X2000Wax	#N/A		8,402					8,402		8,402			8,402
#AlexRodriguez09WSUniform	#N/A		27,608					27,608		27,608			27,608
#AliRookieCardBVG8	#N/A		15,099		(76	)		15,023		15,023			15,023
#ALIWBCBELT	21-Dec-20		388,080		(94,080	)		294,000		294,000			294,000
#ANDRETHEGIANT	#N/A		10,500		(8,420	)		2,080		2,080			2,080
#BabeRuthBowsOutPhoto	07-Mar-22		39,435		(6,434	)		33,001		33,001			33,001
#BRADY2000SPXSPECTRUMBGS9.5	#N/A		48,271					48,271		48,271			48,271
#BradyChampionshipTicket	#N/A		198,815					198,815		198,815			198,815
#BRADYPLAYOFFCONTENDERSBASKET	08-Apr-21		33,295					33,295		33,295			33,295
#BRADYROOKIE	12-Feb-21		44,783					44,783		44,783			44,783
#CHAMBERLAINHSUNIFORM	13-Jan-21		319,250		(51,206	)		268,044		268,044			268,044
#CharlesBarkleySunsJersey	#N/A		137,914		(95,940	)		41,974		41,974			41,974
#ChicagoBullsDynastyHardwood	#N/A		72,859					72,859		72,859			72,859
#ChrisBoshGameWornRaptorsSneakers	#N/A		3,234		(1,646	)		1,588		1,588			1,588
#CristianoRonaldoRC1of1	#N/A		57,909					57,909		57,909			57,909
#CROSBYTHECUPBASKET	#N/A		72,384		(28,523	)		43,861		43,861			43,861
#CurryGoldToppsPSA10	23-Aug-22		19,998					19,998		19,998			19,998
#DaveBingSigned50GreatestNBAPlayersLithograph	#N/A		26,628					26,628		26,628			26,628
#EddiePlankT206PSA4	#N/A		237,654		(37,844	)		199,810		199,810			199,810
#EmbiidFirst50PointGameJersey	#N/A		8,869					8,869		8,869			8,869
#EMMITTSMITH10KJERSEY	#N/A		26,847					26,847		26,847			26,847
#EMMITTSMITHMVPBASKET	#N/A		47,531		(29,250	)		18,281		18,281			18,281
#Giannis48PointGameSneakers	#N/A		10,931		(6,305	)		4,626		4,626			4,626
#GIANNISGOLDIMMACULATE	#N/A		8,832					8,832		8,832			8,832
#Gretzky1979Topps9	#N/A		20,230					20,230		20,230			20,230
#GRETZKYOPEECHEE1979	07-Apr-21		57,842					57,842		57,842			57,842
#HamiltonChromeOrangeSapphire	#N/A		12,264		(354	)		11,911		11,911			11,911

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		2024							2025
Series Name	Escrow Closing Date	Beginning of Year Cost Basis		Impairment Recognized			End of Year Cost Basis		Beginning of Year Cost Basis		Impairment Recognized		End of Year Cost Basis
#JackieRobinson1952ToppsPSA8.5	03-Nov-21		261,023					261,023		261,023				261,023
#JACKIEROBINSONAUTOBAT	#N/A		34,069					34,069		34,069				34,069
#JORDAN86FLEERBGS9.5BASKET	#N/A		55,438					55,438		55,438				55,438
#JordanExquisite8.5Flashback	#N/A		45,172					45,172		45,172				45,172
#JORDANEXQUISITEBGS8	#N/A		13,347					13,347		13,347				13,347
#JordanLeBronSignoftheTimes	#N/A		48,692		(2,482	)		46,210		46,210				46,210
#JORDANROOKIEJERSEY	26-Feb-21		158,068		(18,890	)		139,178		139,178				139,178
#JustinHerbertHiddenTreasureRPA	#N/A		12,159					12,159		12,159				12,159
#KareemPointsRecordBall	#N/A		48,143		(24,670	)		23,473		23,473				23,473
#KevinDurantHSJersey	#N/A		56,750		(35,469	)		21,281		21,281				21,281
#KobeBlackHistoryMonthFinalSeasonShoes	#N/A		32,279		(19,286	)		12,993		12,993				12,993
#KobeBryant2001WarmUpJacket	#N/A		73,454					73,454		73,454				73,454
#KobeBryantFirstWhite#24Jersey	#N/A		164,618		(41,761	)		122,857		122,857				122,857
#KobeBryantRoyalBlueJordanSneakers	#N/A		15,270					15,270		15,270				15,270
#KobeFinalSeasonSneakers	#N/A		19,920					19,920		19,920				19,920
#KOBEREEBOKIVERSONRETROS	#N/A		20,844					20,844		20,844				20,844
#KOUFAX55PSA9	#N/A		206,872		(50,652	)		156,220		156,220				156,220
#LEBRONBLACKREFRACTOR	#N/A		29,158					29,158		29,158				29,158
#LEBRONCREDENTIALS	#N/A		35,961					35,961		35,961				35,961
#LEBRONEMBLEMSOFENDORSEMENT	#N/A		16,022					16,022		16,022				16,022
#LeBronMeloBosh2008TripleLogoMan	#N/A		38,719					38,719		38,719				38,719
#LeBronMeloDualLogoman	#N/A		84,152					84,152		84,152				84,152
#LEBRONMELOWADETRIORC	#N/A		47,390		(5,195	)		42,195		42,195				42,195
#LeBronRookieShoes	#N/A		119,027					119,027		119,027				119,027
#LEBRONULTIMATE	#N/A		39,514					39,514		39,514				39,514
#LukaRookieJersey	#N/A		202,185		(74,887	)		127,298		127,298				127,298
#LukaWhiteSparkle	#N/A		176,675					176,675		176,675				176,675
#MAGICBIRDLOGOMAN	#N/A		38,460					38,460		38,460				38,460
#MahomesImmaculate1of1	#N/A		67,123					67,123		67,123				67,123
#MahomesNT1of1	#N/A		312,772					312,772		312,772				312,772
#Mantle1953Topps8	#N/A		57,345					57,345		57,345				57,345
#MANTLE52TOPPSPSA7	02-Apr-22		259,971		(17,537	)		242,434		242,434				242,434
#MantleDebutStub	#N/A		18,587					18,587		18,587				18,587
#MARINOMANNINGFAVREJERSEYS	#N/A		22,724		(3,246	)		19,478		19,478				19,478
#MAYS1951BOWMAN7	#N/A		41,502		(1,014	)		40,488		40,488				40,488
#MAYS1952PSA8	#N/A		124,917		(43,365	)		81,551		81,551				81,551
#MessiMegacracks#71PSA9	#N/A		33,750		(19,688	)		14,063		14,063				14,063
#MLBALLSTARGAMETICKETRUNCOLLECTION	#N/A		9,607					9,607		9,607				9,607
#MLBHALLOFFAMEBASEBALL	#N/A		155,646		(55,030	)		100,616		100,616				100,616
#MPJChampionshipTicket	#N/A		2,005		(39	)		1,966		1,966				1,966
#NegroLeagueLegendaryCutsBasket	#N/A		26,100		(136	)		25,964		25,964				25,964
#NolanRyan1968MiltonBradleyPSA9	#N/A		77,545					77,545		77,545				77,545
#OVECHKINSPAUTHBASKET9.5	#N/A		13,988					13,988		13,988				13,988
#OvechkinTheCupBGSGemMint9.5	#N/A		121,113					121,113		121,113				121,113
#PaulPierce2010ASGJersey	#N/A		4,089					4,089		4,089				4,089
#Pele1958AmericanaPSA3	#N/A		43,567		(3,961	)		39,606		39,606				39,606
#PeytonManningMVPHelmet	#N/A		75,960					75,960		75,960				75,960
#RipkenRookieJersey&CardBasket	#N/A		78,321					78,321		78,321				78,321
#RONALDO2002PANINIFUTEBOLSTICKERSPSA10	#N/A		26,132					26,132		26,132				26,132
#RONALDO2003PANINIMEGACRAQUESPSA10	#N/A		50,466					50,466		50,466				50,466
#Ruth33GoudeySGC8	06-May-21		140,604					140,604		140,604				140,604
#TheRockBumbleBeePSA10	#N/A		18,979					18,979		18,979				18,979
#TIGERSIFORKIDS	19-Mar-21		16,652		(2,677	)		13,975		13,975				13,975
#TigerWoodsDebutTicket	#N/A		10,541					10,541		10,541				10,541
#TimDuncanPMGGreen	23-Sep-21		129,106		(12,512	)		116,594		116,594				116,594
#TraeYoungFlawlessGreenBGS9	#N/A		1,544		(274	)		1,270		1,270				1,270
#TROUTFINESTSUPERFRACTOR	#N/A		36,697					36,697		36,697				36,697
#UNITAS1965JERSEY	08-Mar-21		165,900		(119,975	)		45,925		45,925				45,925
#WILTCHAMBERLAIN1961FLEERRCPSA9	#N/A		143,253					143,253		143,253				143,253
#YAODUNCANDIRKTRIPLELOGOMAN	#N/A		38,475					38,475		38,475				38,475
#ZIONRPABGS9	#N/A		14,699		(3,151	)		11,549		11,549				11,549
TOTAL		$	6,966,767	$	(915,976	)	$	6,050,791	$	6,050,791	$	-	$	6,050,791

8

User Base

The success of the public offerings to date has led to a greater-than-expected supply of items to be consigned on the platform. Additionally, since launching, the registered user-base exceeds 90,000 users, with over 10,000 having participated in at least one offering.

Financial Obligations

The company has no outstanding lines of credit. However, there exists obligations to CTI for monies paid on behalf of the Series.

Operating Results

During the year ending December 31, 2024, the Company did not issue any new offerings. The Company did not sell any assets off the platform.

During the year ending December 31, 2025, the Company did not issue any new offerings. The Company did not sell any assets off the platform.

Operating Capital

Collectable Sports Assets, LLC (“CSA”) and its Series incur certain Operating Expenses. If the Operating Expenses for CSA or a particular Series (as described above in Item 1 “Operating Expenses”) exceed the amount of revenue generated from the Underlying Asset of such Series and cannot be covered by any Operating Expense reserves on the balance sheet of the Series, the Manager may (a) pay such Operating Expenses and not seek reimbursement, (b) loan the amount of the Operating Expenses to the Series, on which the Manager may impose a reasonable rate of interest, and be entitled to reimbursement of such amount from future gains generated by the Underlying Asset related to such Series, and, or (c) cause additional Interest to be issued in the Series in order to cover such additional amounts. As a last resort, the Manager unconditionally guarantees the Operating Expenses of the Series.

Liquidity

If CSA or its Series do not have sufficient liquidity to cover its Operating Expenses, and the Manager does not have the liquidity to cover the Operating Expenses associated with CSA or the Series pursuant to the Operating Agreement, CSA and the Series will be unable to pay its expenses. As of December 31, 2023, having entered into an acquisition arrangement to provide new ownership, operating synergies and funding, the Company feels confident that it has mitigated its going concern issue and can continue to operate.

Current Market Conditions

The market and value for investments in sports collectibles, like many asset classes, including equities, bonds, cryptocurrencies and other high-end collectible assets (such as art, wine and coins) are impacted by conditions in the broader markets. These conditions include the overall economic environment, anticipated future economic conditions, current and future interest rates, and supply and demand for investable assets. In 2024, the increase in impairment charges was reflective of the market’s current valuation in comparison to the prevailing market environment at the time of the Series’ initial offering. Despite no trading data in 2025 for VWAP analysis, the Company’s position based on outside market research is that remaining asset values have at a minimum remained steady.

Common Management

The CEO of the Company, Collectable Sports Assets, LLC is also the CEO of the Manager, CS Asset Manager, LLC. Due to the Company having common management, there cannot be any arm’s length transactions between the Company, Collectable Sports Assets, LLC the Manager, CS Asset Manager, LLC.

9

Item 3. Officers

The following individuals constitute executive management of Collectable Technologies, Inc., the sole members of the Manager, which oversees the operations of the Company:

Name (1)	Age	Position	Term of Offce (Beginning)	FT or PT Hours/Week	Compensation Cash ($)		Compensation Stock ($)		Compensation Total ($)
Phil Neuman	57	Manager, President	11/6/2024	Full Time	$	-	$	-	$	-

Background of Officers of the Manager

The following is a brief summary of the background of the new executive officer of the Manager:

Phil Neuman. Mr. Neuman serves as an officer of the Manager for Collectible Sports Assets, LLC. Mr. Neuman is an experienced entrepreneur with a broad portfolio of business ventures and an enduring passion for high-end collectibles. His deep understanding of the collector market – gained through years of identifying emerging trends and capitalizing on niche investment opportunities – has been an integral part of guiding the company’s strategic direction and operational oversight. In his role, Mr. Neuman contributes to both the day-to-day management and long-term business planning of the entity, ensuring that our asset management practices and market engagements are aligned with industry best practices.

This disclosure is provided solely to inform stakeholders of the expertise within our management team and does not constitute any form of investment recommendation or assurance regarding future performance.

There are no arrangements or understandings known to us pursuant to which any director was or is to be selected as a director or nominee. There are no agreements or understandings for any executive officer or director to resign at the request of another person and no officer or director is acting on behalf of nor will any of them act at the direction of any other person.

There are no family relationships between any director, executive officer, person nominated or chosen to become a director or executive officer or any significant employee.

Compensation of Executive Officers

We do not currently have any employees, nor do we currently intend to hire any employees who will be compensated directly by the Company. Each of the executive officers of the Manager manage our day-to-day affairs, oversee the review, selection and recommendation of investment opportunities, service acquired investments and monitor the performance of these investments to ensure that they are consistent with our investment objectives. Each of these individuals receives compensation for his or her services, including services performed for us on behalf of the Manager, from our manager. Although we will indirectly bear some of the costs of the compensation paid to these individuals, through fees we pay to the Manager, we do not intend to pay any compensation directly to these individuals.

Compensation of the Manager

The Manager may receive Sourcing Fees and reimbursement for costs incurred relating to the offering described herein and other offerings (e.g., Offering Expenses and Acquisition Expenses), additionally, the Manager may receive Sourcing Fees in connection with the sale of an underlying Asset of the Platform.

The Manager receives Sourcing Fees for each offering for Series of Interests in the Company that closes. During 2025, no new offerings closed escrow, and the Manager received no Sourcing Fees.

During 2024, the Manager received no Sourcing Fees.

10

Item 4. Security Ownership of Management and Certain Securityholders

The Company is managed by the Manager. The address of the Manager is 484 Broome St., New York, NY 10013. As of the date of this filing, the Company has no voting securities issued and outstanding.

As of December 31, 2025, our officers did not own any units of any Series.

The following table sets forth information with respect to the number of units of each of our Series beneficially owned by the Manager and by all persons who beneficially own (10%) ten percent or more of any Series as of December 31, 2025.

Series	Name and Address of Beneficial Owner	Amount and Nature of Beneficial Ownership (1)		Percent of Class
#03ExquisiteBox	Anthony Loparo (3)		2,588		30.5	%
#03ExquisiteBox	CS Asset Manager (2)		1,106		13.1	%
#1964KOUFAXJERSEY	Platt Group (3)		30,000		68.4	%
#1964KOUFAXJERSEY	CS Asset Manager (2)		965		2.2	%
#1986WAX	Matthew Marcom (3)		2,395		30.8	%
#1986WAX	CS Asset Manager (2)		393		5.1	%
#2000PLAYOFFCONTENDERSWAX	CS Asset Manager (2)		229		9.3	%
#48LeafRuthSGC8	CS Asset Manager (2)		457		4.2	%
#49BowmanJackieAuto	Mayer Kaiser (3)		4,148		53.7	%
#49BowmanJackieAuto	CS Asset Manager (2)		1,825		24.0	%
#96SkyboxE-X2000Wax	Jeffrey Tingelstad		524		16.3	%
#96SkyboxE-X2000Wax	CS Asset Manager (2)		1,619		50.3	%
#AlexRodriguez09WSUniform	Jason Silverstein (3)		8,418		76.2	%
#AlexRodriguez09WSUniform	CS Asset Manager (2)		1,693		15.3	%
#AliRookieCardBVG8	Jack Smith (3)		2,000		32.9	%
#AliRookieCardBVG8	CS Asset Manager (2)		825		13.6	%
#ALIWBCBELT	Jack Smith (3)		5,218		12.1	%
#ALIWBCBELT	Platt Group (3)		30,000		69.4	%
#ALIWBCBELT	CS Asset Manager (2)		33		*
#ANDRETHEGIANT	Platt Group (3)		1,700		57.2	%
#ANDRETHEGIANT	CS Asset Manager (2)		49		1.6	%
#BabeRuthBowsOutPhoto	Alec Berman (3)		2,750		26.2	%
#BabeRuthBowsOutPhoto	CS Asset Manager (2)		3,139		29.8	%
#BRADY2000SPXSPECTRUMBGS9.5	Andrew Spellman (3)		12,500		22.2	%
#BRADY2000SPXSPECTRUMBGS9.5	Cristina Carlino (3)		12,500		22.2	%
#BRADY2000SPXSPECTRUMBGS9.5	CS Asset Manager (2)		1,937		3.4	%
#BradyChampionshipTicket	Gary Bulicki (3)		182,630		79.0	%
#BradyChampionshipTicket	Andrew Spellman (3)		15,712		6.8	%
#BRADYPLAYOFFCONTENDERSBASKET	Jason Epstein (3)		4,149		22.2	%
#BRADYPLAYOFFCONTENDERSBASKET	CS Asset Manager (2)		504		2.7	%
#BRADYROOKIE	Jeffrey Clarke (3)		744		12.5	%
#BRADYROOKIE	Matthew Marcom (3)		1,818		30.4	%
#BRADYROOKIE	CS Asset Manager (2)		178		3.0	%
#CHAMBERLAINHSUNIFORM	Anthony Arnold (3)		2,400		18.5	%
#CHAMBERLAINHSUNIFORM	Platt Group (3)		5,960		45.8	%
#CHAMBERLAINHSUNIFORM	CS Asset Manager (2)		3,389		26.1	%
#CharlesBarkleySunsJersey	Jason Silverstein (3)		23,701		74.1	%
#CharlesBarkleySunsJersey	CS Asset Manager (2)		5,658		17.7	%
#ChicagoBullsDynastyHardwood	Jason Silverstein (3)		54,213		74.0	%

11

Series	Name and Address of Beneficial Owner	Amount and Nature of Beneficial Ownership (1)		Percent of Class
#ChicagoBullsDynastyHardwood	CS Asset Manager (2)		8,918		12.2	%
#ChrisBoshGameWornRaptorsSneakers	Jason Silverstein (3)		1,898		52.3	%
#ChrisBoshGameWornRaptorsSneakers	CS Asset Manager (2)		460		12.7	%
#CristianoRonaldoRC1of1	Adam Rowe (3)		16,659		31.3	%
#CristianoRonaldoRC1of1	Jack Smith (3)		6,500		12.2	%
#CristianoRonaldoRC1of1	Andrew Spellman (3)		7,974		15.0	%
#CROSBYTHECUPBASKET	Ezra Levine (3)		3,083		14.5	%
#CROSBYTHECUPBASKET	Michael Cancelliere (3)		2,215		10.4	%
#CurryGoldToppsPSA10	Jason Epstein (3)		1,160		36.3	%
#CurryGoldToppsPSA10	Andrew Spellman (3)		365		11.4	%
#DaveBingSigned50GreatestNBAPlayersLithograph	Jason Silverstein (3)		7,234		67.9	%
#DaveBingSigned50GreatestNBAPlayersLithograph	CS Asset Manager (2)		1,319		12.4	%
#Durant07-08ExquisiteLimitedLogosBGS9.5	Liam Patrick (3)		10,000		44.9	%
#Durant07-08ExquisiteLimitedLogosBGS9.5	CS Asset Manager (2)		12,267		55.1	%
#EddiePlankT206PSA4	Ben Federman (3)		38,511		60.5	%
#EddiePlankT206PSA4	CS Asset Manager (2)		8,541		13.4	%
#EmbiidFirst50PointGameJersey	Jason Silverstein (3)		2,934		74.4	%
#EmbiidFirst50PointGameJersey	CS Asset Manager (2)		472		12.0	%
#EMMITTSMITH10KJERSEY	Emmitt Smith (3)		3,500		57.9	%
#EMMITTSMITH10KJERSEY	CS Asset Manager (2)		354		5.9	%
#EMMITTSMITHMVPBASKET	Emmitt Smith (3)		3,500		59.8	%
#EMMITTSMITHMVPBASKET	CS Asset Manager (2)		315		5.4	%
#Giannis48PointGameSneakers	Jack Smith (3)		2,000		38.2	%
#Giannis48PointGameSneakers	CS Asset Manager (2)		955		18.2	%
#GIANNISGOLDIMMACULATE	Michael Cancelliere (3)		850		16.6	%
#GIANNISGOLDIMMACULATE	CS Asset Manager (2)		503		9.8	%
#Gretzky1979Topps9	Ben Federman (3)		1,487		12.5	%
#Gretzky1979Topps9	Jonathan Adamietz		1,198		10.1	%
#Gretzky1979Topps9	CS Asset Manager (2)		1,828		15.4	%
#GRETZKYOPEECHEE1979	CS Asset Manager (2)		405		5.7	%
#HamiltonChromeOrangeSapphire	Carl Tirella (3)		3,015		50.3	%
#HamiltonChromeOrangeSapphire	CS Asset Manager (2)		1,105		18.4	%
#JackieRobinson1952ToppsPSA8.5	Jude Arena (3)		16,094		27.9	%
#JackieRobinson1952ToppsPSA8.5	Marcia Levy (3)		20,000		34.7	%
#JackieRobinson1952ToppsPSA8.5	CS Asset Manager (2)		4,460		7.7	%
#JACKIEROBINSONAUTOBAT	Jack Smith (3)		548		30.2	%
#JACKIEROBINSONAUTOBAT	Platt Group (3)		797		43.9	%
#JACKIEROBINSONAUTOBAT	CS Asset Manager (2)		8		*
#JordanExquisite8.5Flashback	Robert Servideo (3)		11,152		63.9	%
#JordanExquisite8.5Flashback	Andrew Spellman (3)		2,544		14.6	%
#JORDANEXQUISITEBGS8	Andrew Spellman (3)		1,232		15.2	%
#JordanLeBronSignoftheTimes	Andrew Spellman (3)		2,745		16.1	%
#JordanLeBronSignoftheTimes	Jack Smith (3)		3,150		18.4	%
#JORDANPSA10	Ben Federman (3)		1,015		10.0	%
#JORDANPSA10	Matthew Marcom (3)		1,353		13.4	%
#JORDANPSA10	CS Asset Manager (2)		75		*
#JORDANROOKIEJERSEY	Platt Group (3)		15,750		63.9	%
#JORDANROOKIEJERSEY	CS Asset Manager (2)		245		1.0	%
#JoshAllenGoldBGS9.5	Zachary Polen (3)		1,681		53.8	%
#JoshAllenGoldBGS9.5	CS Asset Manager (2)		39		1.2	%
#JustinHerbertHiddenTreasureRPA	Wesley Love (3)		1,458		11.2	%
#JustinHerbertHiddenTreasureRPA	CS Asset Manager (2)		997		7.7	%

12

Series	Name and Address of Beneficial Owner	Amount and Nature of Beneficial Ownership (1)		Percent of Class
#KareemPointsRecordBall	Mark Pepitone (3)		28,477		72.6	%
#KareemPointsRecordBall	CS Asset Manager (2)		5,302		13.5	%
#KevinDurantHSJersey	Jason Silverstein (3)		9,387		41.3	%
#KevinDurantHSJersey	Sheel Tyle (3)		4,500		19.8	%
#KevinDurantHSJersey	CS Asset Manager (2)		4,944		21.8	%
#KobeBlackHistoryMonthFinalSeasonShoes	Jason Silverstein (3)		3,968		51.4	%
#KobeBlackHistoryMonthFinalSeasonShoes	CS Asset Manager (2)		1,248		16.2	%
#KobeBryant2001WarmUpJacket	Jason Silverstein (3)		8,767		41.9	%
#KobeBryant2001WarmUpJacket	CS Asset Manager (2)		3,821		18.3	%
#KobeBryantFirstWhite#24Jersey	Jason Silverstein (3)		63,104		44.4	%
#KobeBryantFirstWhite#24Jersey	Sheel Tyle (3)		25,000		17.6	%
#KobeBryantFirstWhite#24Jersey	CS Asset Manager (2)		14,804		10.4	%
#KobeBryantRoyalBlueJordanSneakers	Elliot Tebele (3)		1,373		14.8	%
#KobeBryantRoyalBlueJordanSneakers	CS Asset Manager (2)		1,974		21.2	%
#KobeFinalSeasonSneakers	Jack Smith (3)		2,500		38.6	%
#KobeFinalSeasonSneakers	CS Asset Manager (2)		595		9.2	%
#KOBEREEBOKIVERSONRETROS	Jack Smith (3)		3,125		27.2	%
#KOBEREEBOKIVERSONRETROS	CS Asset Manager (2)		463		4.0	%
#KOUFAX55PSA9	Ben Federman (3)		22,842		45.9	%
#KOUFAX55PSA9	Jude Arena (3)		4,785		9.6	%
#KOUFAX55PSA9	CS Asset Manager (2)		2,170		4.4	%
#LEBRONCREDENTIALS	Kevin McAlpin		7,015		19.0	%
#LEBRONCREDENTIALS	Andrew Spellman (3)		18,883		51.1	%
#LEBRONEMBLEMSOFENDORSEMENT	Andrew Spellman (3)		4,036		36.5	%
#LEBRONEMBLEMSOFENDORSEMENT	Stephen Patrick (3)		2,500		22.6	%
#LeBronMeloBosh2008TripleLogoMan	Adam Rowe (3)		41,277		66.6	%
#LeBronMeloBosh2008TripleLogoMan	Andrew Spellman (3)		8,853		14.3	%
#LeBronMeloDualLogoman	Andrew Spellman (3)		44,997		40.5	%
#LeBronMeloDualLogoman	Jeffrey Clarke (3)		13,019		11.7	%
#LeBronMeloDualLogoman	Jerod Mayo (3)		34,685		31.2	%
#LEBRONMELOWADETRIORC	Eric Olander (3)		24,640		65.0	%
#LEBRONMELOWADETRIORC	CS Asset Manager (2)		2,075		5.5	%
#LeBronRookieShoes	Elliot Tebele (3)		40,579		43.5	%
#LeBronRookieShoes	Jason Silverstein (3)		33,931		36.4	%
#LeBronRookieShoes	CS Asset Manager (2)		10,095		10.8	%
#LEBRONULTIMATE	Matthew Feng (3)		4,125		22.2	%
#LEBRONULTIMATE	Michael Cancelliere (3)		3,351		18.0	%
#LukaRookieJersey	Jason Silverstein (3)		26,671		51.1	%
#LukaRookieJersey	CS Asset Manager (2)		2,333		4.5	%
#LukaWhiteSparkle	Liam Patrick (3)		12,895		17.9	%
#LukaWhiteSparkle	CS Asset Manager (2)		6,373		8.8	%

13

Series	Name and Address of Beneficial Owner	Amount and Nature of Beneficial Ownership (1)		Percent of Class
#MAGICBIRDLOGOMAN	Louis Papa (3)		23,848		46.5	%
#MAGICBIRDLOGOMAN	CS Asset Manager (2)		10		*
#MahomesImmaculate1of1	Nathaniel McCoy		2,495		11.0	%
#MahomesNT1of1	Aaron Hank		53,127		15.9	%
#MahomesNT1of1	CS Asset Manager (2)		46,451		13.9	%
#MANTLE1952TOPPSPSA8	Jeffrey Clarke (3)		5,000		10.0	%
#MANTLE1952TOPPSPSA8	CS Asset Manager (2)		1,144		2.3	%
#Mantle1953Topps8	CS Asset Manager (2)		1,417		13.7	%
#MANTLE52TOPPSPSA7	John Cole		3,696		11.7	%
#MANTLE52TOPPSPSA7	Jude Arena (3)		4,231		13.4	%
#MANTLE52TOPPSPSA7	CS Asset Manager (2)		1,598		5.1	%
#MantleDebutStub	Eric Naierman (3)		3,000		25.4	%
#MantleDebutStub	CS Asset Manager (2)		3,989		33.7	%
#MARINOMANNINGFAVREJERSEYS	Platt Group (3)		3,075		59.2	%
#MARINOMANNINGFAVREJERSEYS	CS Asset Manager (2)		33		*
#MAYS1951BOWMAN7	Ben Federman (3)		1,362		13.0	%
#MAYS1951BOWMAN7	Jack Smith (3)		2,250		21.4	%
#MAYS1951BOWMAN7	CS Asset Manager (2)		463		4.4	%
#MAYS1952PSA8	Jude Arena (3)		15,840		62.7	%
#MAYS1952PSA8	CS Asset Manager (2)		1,424		5.6	%
#MessiMegacracks#71PSA9	Jack Smith (3)		2,351		26.1	%
#MessiMegacracks#71PSA9	CS Asset Manager (2)		343		3.8	%
#MLBALLSTARGAMETICKETRUNCOLLECTION	max greenes (3)		1,991		39.1	%
#MLBALLSTARGAMETICKETRUNCOLLECTION	CS Asset Manager (2)		724		14.2	%
#MLBHALLOFFAMEBASEBALL	Platt Group (3)		22,400		72.6	%
#MLBHALLOFFAMEBASEBALL	CS Asset Manager (2)		575		1.9	%
#MPJChampionshipTicket	Craig Bonnifield (3)		726		23.1	%
#MPJChampionshipTicket	CS Asset Manager (2)		279		8.9	%
#NegroLeagueLegendaryCutsBasket	James Sharpe (3)		1,250		13.5	%
#NegroLeagueLegendaryCutsBasket	Max Greenes (3)		2,380		25.6	%
#NegroLeagueLegendaryCutsBasket	CS Asset Manager (2)		1,309		14.1	%
#NolanRyan1968MiltonBradleyPSA9	Ben Federman (3)		12,940		37.5	%
#NolanRyan1968MiltonBradleyPSA9	CS Asset Manager (2)		4,539		13.2	%
#OVECHKINSPAUTHBASKET9.5	Donald Gordon		666		20.6	%
#OvechkinTheCupBGSGemMint9.5	Andrew Spellman (3)		7,622		16.3	%
#PaulPierce2010ASGJersey	Jason Silverstein (3)		4,474		71.1	%
#PaulPierce2010ASGJersey	CS Asset Manager (2)		746		11.9	%
#Pele1958AmericanaPSA3	Courtney Gebeau (3)		8,010		63.2	%
#Pele1958AmericanaPSA3	CS Asset Manager (2)		2,228		17.6	%
#PeytonManningMVPHelmet	Anthony Arnold (3)		7,197		18.9	%
#PeytonManningMVPHelmet	William Robertson (3)		5,521		14.5	%
#PeytonManningMVPHelmet	CS Asset Manager (2)		12,038		31.7	%

14

Series	Name and Address of Beneficial Owner	Amount and Nature of Beneficial Ownership (1)		Percent of Class
#RipkenRookieJersey&CardBasket	John Randolph (3)		9,700		60.9	%
#RipkenRookieJersey&CardBasket	CS Asset Manager (2)		3,509		22.0	%
#RONALDO2002PANINIFUTEBOLSTICKERSPSA10	Nathan Martin (3)		6,414		55.5	%
#RONALDO2002PANINIFUTEBOLSTICKERSPSA10	CS Asset Manager (2)		1,149		9.9	%
#RONALDO2003PANINIMEGACRAQUESPSA10	Nathan Martin (3)		22,308		68.5	%
#RONALDO2003PANINIMEGACRAQUESPSA10	CS Asset Manager (2)		5,314		16.3	%
#Ruth33GoudeySGC8	Robert Deaton (3)		1,685		11.8	%
#Ruth33GoudeySGC8	CS Asset Manager (2)		676		4.8	%
#Ruth33GoudeySGC8	Michael Brown		1,740		12.2	%
#TheRockBumbleBeePSA10	Jack Smith (3)		3,108		32.2	%
#TheRockBumbleBeePSA10	CS Asset Manager (2)		660		6.8	%
#TIGERSIFORKIDS	Alan Vaynerchuk (3)		1,000		40.2	%
#TIGERSIFORKIDS	CS Asset Manager (2)		102		4.1	%
#TigerWoodsDebutTicket	Jeffrey Tingelstad		1,699		20.4	%
#TigerWoodsDebutTicket	CS Asset Manager (2)		4,627		55.5	%
#TimDuncanPMGGreen	Bennett Miller (3)		36,515		80.3	%
#TraeYoungFlawlessGreenBGS9	Steven Bloom (3)		1,005		39.6	%
#TROUTFINESTSUPERFRACTOR	Michael Cancelliere (3)		6,601		23.4	%
#TROUTFINESTSUPERFRACTOR	CS Asset Manager (2)		3,192		11.3	%
#UNITAS1965JERSEY	Platt Group (3)		9,895		59.3	%
#UNITAS1965JERSEY	William Ammons (3)		5,142		30.8	%
#WILTCHAMBERLAIN1961FLEERRCPSA9	Ben Federman (3)		7,801		21.9	%
#WILTCHAMBERLAIN1961FLEERRCPSA9	CS Asset Manager (2)		6,048		17.0	%
#YAODUNCANDIRKTRIPLELOGOMAN	Andrew Spellman (3)		31,882		93.2	%
#ZIONRPABGS9	Leor Moshe (3)		816		12.2	%
#ZIONRPABGS9	CS Asset Manager (2)		388		5.8	%

(1)	All ownership is direct unless otherwise indicated.
(2)	CS Asset Manager, LLC (the “Manager”) is the Manager of each of the Series. The Manager’s address is 484 Broome St., New York, NY 10013.
(3)	Our officers may be deemed the beneficial owners of the units owned by the Manager. Their address is the same as that of the Manager. Additionally, all 10%+ unit owners listed above may be contacted at the office of the Manager.

Item 5. Interest of Management and Others in Certain Transactions

In 2024 and 2025, no items were offered to the public on the Collectable platform, including items from the collection of Management.

Item 6. Other Information

None

15

Item 7. Financial Statements

INDEX TO FINANCIAL STATEMENTS

	Page
Consolidated Financial Statements for the years ended December 31, 2024 and 2023
Independent Auditor’s Report	F-2 – F-3
Consolidated Balance Sheets as of December 31, 2025 and 2024	F-4 – F-101
Consolidated Statements of Operations for the years ended December 31, 2025 and 2024	F-102 – F-199
Consolidated Statements of Changes in Members’ Equity for the years ended December 31, 2025 and 2024	F-200 – F-297
Consolidated Statements of Cash Flows for the years ended December 31, 2025 and 2024	F-298 – F-395
Notes to Consolidated Financial Statements	F-396 – F-411

F-1

R T ECKHOUSE AND ASSOCIATES

Most Trusted CPAs and Advisors

Priceless Results since 1978

To the Member of

Collectable Sports Assets, LLC

New York, New York

Opinion

We have audited the accompanying consolidated financial statements of Collectable Sports Assets, LLC (the “Company”), which comprise the consolidated balance sheets on a consolidated basis and for each listed Series of Collectable Sports Assets, LLC (Series) as of December 31, 2025 and 2024, and the related consolidated statements of operations, members’ equity(deficit), and cash flows on a consolidated basis and for each listed Series for the year ended December 31, 2025 and 2024 and the related notes to the consolidated financial statements.

In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial position of Collectable Sports Assets, LLC and each listed Series as of December 31, 2025 and 2024, and the results of their operations and their cash flows for the Company and each listed Series for the year ended December 31, 2025 and 2024 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 (GAAS). 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 the Company and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Substantial Doubt About the Company’s and Each Listed Series’ Ability to Continue as a Going Concern

The accompanying consolidated financial statements and each listed Series’ financial statements have been prepared assuming that the Company and each listed Series will continue as a going concern. As described in Note 2 to the consolidated financial statements, the Company has not generated substantial revenues, has limited operating history, and is financially dependent upon its manager. The Company has stated that substantial doubt exists about the Company’s ability and each listed Series’ ability to continue as a going concern. Management’s evaluation of the events and conditions and plans in regard to these matters are also described in Note 2. The consolidated financial statements and each listed Series’ financial statements do not include any adjustments that might result from the outcome of this uncertainty. Our opinion is not modified with respect to this matter.

Responsibilities of Management for the Consolidated Financial Statements

Management is responsible for the preparation and fair presentation of these consolidated financial statements on a consolidated basis and for each listed Series in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of consolidated 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 the Company’s ability to continue as a going concern within one year after the date that the financial statements are available to be issued.

433 G Street, Suite 420 San Diego, CA 92101 619-831-9246

F-2

Auditor’s Responsibility for the Audit of the Consolidated Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with GAAS, we:

● Exercise professional judgment and maintain professional scepticism throughout the audit.

● Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.

● Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control. Accordingly, no such opinion is expressed.

● Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.

● Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the Company’s ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit.

/s/ R T Eckhouse and Associates

San Diego, CA

April 15, 2026

F-3

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2025

	#03EXQUISITE BOX			#03TOPPS CHROME WAX			#18-19BASKET BALLGROWTH BASKET			#1909E95S GCSET			#1959TOPPS BASEBALLSET
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		1,027.50			-			1,032.00			1,052.50			1,002.50
Due from Affiliate		-			-			-			-			-
Reserve - Asset		1,027.50			-			1,032.00			1,052.50			1,002.50
TOTAL CURRENT ASSETS	$	2,055.00		$	-		$	2,064.00		$	2,105.00		$	2,005.00
Other Assets
Collectable Assets	$	36,972.18		$	-		$	-		$	-		$	-
TOTAL OTHER ASSETS	$	36,972.18
TOTAL ASSETS	$	39,027.18		$	-		$	2,064.00		$	2,105.00		$	2,005.00
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		1,027.50			-			-			-			-
TOTAL CURRENT LIABILITIES	$	1,027.50		$	-		$	-		$	-		$	-
TOTAL LIABILITIES	$	1,027.50		$	-		$	-		$	-		$	-
MEMBERS’ EQUITY
Membership Contributions	$	84,750.00		$	24,350.00		$	44,714.00		$	37,050.00		$	85,550.00
Membership Distributions		-			(7,573.50	)		(5,420.87	)		(12,966.75	)		(46,102.75	)
Retained Equity		(46,750.32	)		(16,776.50	)		(37,229.13	)		(21,978.25	)		(37,442.25	)
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	37,999.68		$	-		$	2,064.00		$	2,105.00		$	2,005.00
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	39,027.18		$	-		$	2,064.00		$	2,105.00		$	2,005.00

F-4

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2025

	#1964KOUFAX JERSEY			#1969TOPPS BASKET BALLSET			#1980Topps Basketball Wax			#1986WAX			#2000PLAYOFF CONTENDERS WAX
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		1,035.00			1,095.00			997.50			2,050.00			1,067.50
Due from Affiliate		-			-			-			-			-
Reserve - Asset		1,035.00			1,095.00			997.50			1,050.00			1,067.50
TOTAL CURRENT ASSETS	$	2,070.00		$	2,190.00		$	1,995.00		$	3,100.00		$	2,135.00
Other Assets
Collectable Assets	$	358,408.49		$	-		$	-		$	107,080.31		$	8,108.25
TOTAL OTHER ASSETS
TOTAL ASSETS	$	360,478.49		$	2,190.00		$	1,995.00		$	110,180.31		$	10,243.25
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable					-
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		1,035.00			-			-			2,050.00			1,067.50
TOTAL CURRENT LIABILITIES	$	1,035.00		$	-		$	-		$	2,050.00		$	1,067.50
TOTAL LIABILITIES	$	1,035.00		$	-		$	-		$	2,050.00		$	1,067.50
MEMBERS’ EQUITY
Membership Contributions	$	438,500.00		$	152,550.00		$	74,620.00		$	193,250.00		$	24,650.00
Membership Distributions		-			(142,663.43	)		(27,854.50	)		-			-
Retained Equity		(79,056.51	)		(7,696.57	)		(44,770.50	)		(85,119.69	)		(15,474.25	)
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	359,443.49		$	2,190.00		$	1,995.00		$	108,130.31		$	9,175.75
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	360,478.49		$	2,190.00		$	1,995.00		$	110,180.31		$	10,243.25

F-5

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2025

	#48LeafRuth SGC8			#49Bowman JackieAuto			#86Auto FleerSet		#96Skybox E-X2000Wax			#AARON1954 PSA8.5
ASSETS
Current Assets
Cash	$	-		$	-		$	-	$	-		$	-
Other Receivables		-			-			-		-			-
Prepaid Consignments		-			-			-		-			-
Due from Related Parties		1,030.00			986.50			-		1,024.50			1,200.00
Due from Affiliate		-			-			-		-			-
Reserve - Asset		1,030.00			986.50			-		1,024.50			1,200.00
TOTAL CURRENT ASSETS	$	2,060.00		$	1,973.00		$	-	$	2,049.00		$	2,400.00
Other Assets
Collectable Assets	$	17,471.44		$	50,202.10		$	-	$	8,402.21		$	-
TOTAL OTHER ASSETS
TOTAL ASSETS	$	19,531.44		$	52,175.10		$	-	$	10,451.21		$	2,400.00
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-	$	-		$	-
Sale Payout Liabilities		-			-			-		-			-
Taxes Payable													-
Due to Affiliates		-			-			-		-			-
Other Current Liabilities		1,030.00			986.50			-		1,024.50			-
TOTAL CURRENT LIABILITIES	$	1,030.00		$	986.50		$	-	$	1,024.50		$	-
TOTAL LIABILITIES	$	1,030.00		$	986.50		$	-	$	1,024.50		$	-
MEMBERS’ EQUITY
Membership Contributions	$	54,250.00		$	77,200.00		$	-	$	32,170.00		$	124,400.00
Membership Distributions		-			-			-		-			(158,950.00	)
Retained Equity		(35,748.56	)		(26,011.40	)		-		(22,743.29	)		36,950.00
Net Income / (loss)		-			-			-		-			-
TOTAL MEMBERS’ EQUITY	$	18,501.44		$	51,188.60		$	-	$	9,426.71		$	2,400.00
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	19,531.44		$	52,175.10		$	-	$	10,451.21		$	2,400.00

F-6

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2025

	#ACUNA GOLD9.5			#ALIW BCBELT			#ALKALINE 1954TOPPS PSA9			#ANDRE&HULK WRESTLING BASKET			#ANDRETHE GIANT
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		1,065.00			4,883.11			1,012.50			-			2,850.00
Due from Affiliate		-			-			-			-			-
Reserve - Asset		1,065.00			4,243.11			1,012.50			-			2,850.00
TOTAL CURRENT ASSETS	$	2,130.00		$	9,126.22		$	2,025.00		$	-		$	5,700.00
Other Assets
Collectable Assets	$	-		$	294,000.00		$	-		$	-		$	2,080.40
TOTAL OTHER ASSETS
TOTAL ASSETS	$	2,130.00		$	303,126.22		$	2,025.00		$	-		$	7,780.40
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			4,243.11			-			-			2,850.00
TOTAL CURRENT LIABILITIES	$	-		$	4,243.11		$	-		$	-		$	2,850.00
TOTAL LIABILITIES	$	-		$	4,243.11		$	-		$	-		$	2,850.00
MEMBERS’ EQUITY
Membership Contributions	$	27,505.00		$	432,640.00		$	42,550.00		$	126,440.00		$	29,720.00
Membership Distributions		(11,687.50	)		-			(30,735.17	)		(53,130.10	)		-
Retained Equity		(13,687.50	)		(133,756.89	)		(9,789.83	)		(73,309.90	)		(24,789.60	)
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	2,130.00		$	298,883.11		$	2,025.00		$	-		$	4,930.40
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	2,130.00		$	303,126.22		$	2,025.00		$	-		$	7,780.40

F-7

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2025

	#AaronDecade Basket			#AcunaBowman 10Basket			#AlexRodriguez 09WSUniform			#AliRookie CardBVG8			#BANKS 1954PSA9
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		1,081.00			985.00			995.00			-			2,180.00
Due from Affiliate		-			-			-			-			-
Reserve - Asset		1,081.00			985.00			995.00			-			2,180.00
TOTAL CURRENT ASSETS	$	2,162.00		$	1,970.00		$	1,990.00		$	-		$	4,360.00
Other Assets
Collectable Assets	$	-		$	-		$	27,607.50		$	15,023.25		$	-
TOTAL OTHER ASSETS
TOTAL ASSETS	$	2,162.00		$	1,970.00		$	29,597.50		$	15,023.25		$	4,360.00
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			-			995.00			-			-
TOTAL CURRENT LIABILITIES	$	-		$	-		$	995.00		$	-		$	-
TOTAL LIABILITIES	$	-		$	-		$	995.00		$	-		$	-
MEMBERS’ EQUITY
Membership Contributions	$	86,520.00		$	103,500.00		$	149,500.00		$	60,700.00		$	91,925.00
Membership Distributions		(56,862.45	)		(28,350.90	)		-			-			(155,000.00	)
Retained Equity		(27,495.55	)		(73,179.10	)		(120,897.50	)		(45,676.75	)		67,435.00
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	2,162.00		$	1,970.00		$	28,602.50		$	15,023.25		$	4,360.00
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	2,162.00		$	1,970.00		$	29,597.50		$	15,023.25		$	4,360.00

F-8

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2025

	#BETTSGOLD REFRACTOR BASKET			#BRADYPLAYOFF CONTENDERS BASKET			#BRADY REEBOK FLAWLESS			#BRADY ROOKIE			#BabeRuth BowsOutPhoto
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		1,292.00			1,031.25			1,120.00			1,135.00			1,017.40
Due from Affiliate		-			-			-			-			-
Reserve - Asset		1,042.00			1,031.25			1,120.00			1,135.00			1,017.40
TOTAL CURRENT ASSETS	$	2,334.00		$	2,062.50		$	2,240.00		$	2,270.00		$	2,034.80
Other Assets
Collectable Assets	$	-		$	33,295.12		$	-		$	44,782.50		$	33,001.25
TOTAL OTHER ASSETS
TOTAL ASSETS	$	2,334.00		$	35,357.62		$	2,240.00		$	47,052.50		$	35,036.05
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		250.00			1,031.25			-			1,135.00			1,017.40
TOTAL CURRENT LIABILITIES	$	250.00		$	1,031.25		$	-		$	1,135.00		$	1,017.40
TOTAL LIABILITIES	$	250.00		$	1,031.25		$	-		$	1,135.00		$	1,017.40
MEMBERS’ EQUITY
Membership Contributions	$	63,990.00		$	93,300.00		$	48,804.00		$	59,710.00		$	50,860.00
Membership Distributions		(18,577.59	)		-			(70,000.00	)		-			-
Retained Equity		(43,328.41	)		(58,973.63	)		23,436.00			(13,792.50	)		(16,841.35	)
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	2,084.00		$	34,326.37		$	2,240.00		$	45,917.50		$	34,018.65
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	2,334.00		$	35,357.62		$	2,240.00		$	47,052.50		$	35,036.05

F-9

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2025

	#Bellinger Orange BGS9.5			#BettsBlue Refractor Basket			#BobbyOrr BruinsJersey			#Brady01 TicketBooklet			#Brady2000 SPXSpectrum BGS9.5
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		1,015.00			1,115.00			860.00			1,015.00			790.00
Due from Affiliate		-			-			-			-			-
Reserve - Asset		1,015.00			1,115.00			860.00			1,015.00			790.00
TOTAL CURRENT ASSETS	$	2,030.00		$	2,230.00		$	1,720.00		$	2,030.00		$	1,580.00
Other Assets
Collectable Assets	$	-		$	-		$	-		$	-		$	48,270.82
TOTAL OTHER ASSETS
TOTAL ASSETS	$	2,030.00		$	2,230.00		$	1,720.00		$	2,030.00		$	49,850.82
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			-			-			-			790.00
TOTAL CURRENT LIABILITIES	$	-		$	-		$	-		$	-		$	790.00
TOTAL LIABILITIES	$	-		$	-		$	-		$	-		$	790.00
MEMBERS’ EQUITY
Membership Contributions	$	27,800.00		$	33,850.00		$	429,000.00		$	11,990.00		$	563,500.00
Membership Distributions		(2,807.80	)		(5,121.25	)		(399,000.00	)		(3,967.72	)		-
Retained Equity		(22,962.20	)		(26,498.75	)		(28,280.00	)		(5,992.28	)		(514,439.18	)
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	2,030.00		$	2,230.00		$	1,720.00		$	2,030.00		$	49,060.82
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	2,030.00		$	2,230.00		$	1,720.00		$	2,030.00		$	49,850.82

F-10

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2025

	#Brady Bowman10			#Brady Championship Ticket			#Brady DebutTicket			#CHAMBERLAIN HSUNIFORM			#CHAMBERLAIN PHILAJERSEY59-60
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		-			-			982.50			4,030.00			375.00
Due from Affiliate		-			-			-			-			-
Reserve - Asset		-			-			982.50			4,030.00			375.00
TOTAL CURRENT ASSETS	$	-		$	-		$	1,965.00		$	8,060.00		$	750.00
Other Assets
Collectable Assets	$	-		$	198,815.49		$	-		$	268,043.75		$	-
TOTAL OTHER ASSETS
TOTAL ASSETS	$	-		$	198,815.49		$	1,965.00		$	276,103.75		$	750.00
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable														-
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			-			-			4,030.00			-
TOTAL CURRENT LIABILITIES	$	-		$	-		$	-		$	4,030.00		$	-
TOTAL LIABILITIES	$	-		$	-		$	-		$	4,030.00		$	-
MEMBERS’ EQUITY
Membership Contributions	$	31,400.00		$	2,312,000.00		$	115,750.00		$	323,280.00		$	1,335,000.00
Membership Distributions		(8,491.50	)		-			(13,090.00	)		-			(1,508,992.74	)
Retained Equity		(22,908.50	)		(2,113,184.51	)		(100,695.00	)		(51,206.25	)		174,742.74
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	-		$	198,815.49		$	1,965.00		$	272,073.75		$	750.00
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	-		$	198,815.49		$	1,965.00		$	276,103.75		$	750.00

F-11

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2025

	#CLEMENTE 1955PSA8			#CLEMENTE WHITE&GRAY BASKET			#COBBMINTE98			#COBBVINTAGE T206PHOTO			#CROSBY THECUP BASKET
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		-			1,152.50			9,437.50			1,072.50			1,030.00
Due from Affiliate		-			-			-			-			-
Reserve - Asset		-			1,152.50			9,437.50			1,072.50			1,030.00
TOTAL CURRENT ASSETS	$	-		$	2,305.00		$	18,875.00		$	2,145.00		$	2,060.00
Other Assets
Collectable Assets	$	-		$	-		$	-		$	-		$	43,861.09
TOTAL OTHER ASSETS
TOTAL ASSETS	$	-		$	2,305.00		$	18,875.00		$	2,145.00		$	45,921.09
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			-			-			-			1,030.00
TOTAL CURRENT LIABILITIES	$	-		$	-		$	-		$	-		$	1,030.00
TOTAL LIABILITIES	$	-		$	-		$	-		$	-		$	1,030.00
MEMBERS’ EQUITY
Membership Contributions	$	83,999.50		$	114,750.00		$	309,500.00		$	54,255.00		$	212,700.00
Membership Distributions		(56,100.00	)		(75,877.44	)		(189,592.11	)		(16,808.29	)		-
Retained Equity		(27,899.50	)		(36,567.56	)		(101,032.89	)		(35,301.71	)		(167,808.91	)
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	-		$	2,305.00		$	18,875.00		$	2,145.00		$	44,891.09
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	-		$	2,305.00		$	18,875.00		$	2,145.00		$	45,921.09

F-12

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2025

	#CURRY BASKET			#CURRYRP ABGS9.5			#CassiusClaySony ListonUPIType1			#CharlesBarkley SunsJersey			#ChicagoBulls DynastyHardwood
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		1,312.06			1,005.00			1,110.50			985.00			860.00
Due from Affiliate		-			-			-			-			-
Reserve - Asset		1,112.06			1,005.00			1,110.50			985.00			860.00
TOTAL CURRENT ASSETS	$	2,424.12		$	2,010.00		$	2,221.00		$	1,970.00		$	1,720.00
Other Assets
Collectable Assets	$	-		$	-		$	-		$	41,973.75		$	72,858.66
TOTAL OTHER ASSETS
TOTAL ASSETS	$	2,424.12		$	2,010.00		$	2,221.00		$	43,943.75		$	74,578.66
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			-			-			985.00			860.00
TOTAL CURRENT LIABILITIES	$	-		$	-		$	-		$	985.00		$	860.00
TOTAL LIABILITIES	$	-		$	-		$	-		$	985.00		$	860.00
MEMBERS’ EQUITY
Membership Contributions	$	40,860.00		$	501,500.00		$	24,950.00		$	159,900.00		$	366,250.00
Membership Distributions		(70,000.00	)		(780,000.00	)		(3,169.56	)		-			-
Retained Equity		31,564.12			280,510.00			(19,559.44	)		(116,941.25	)		(292,531.34	)
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	2,424.12		$	2,010.00		$	2,221.00		$	42,958.75		$	73,718.66
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	2,424.12		$	2,010.00		$	2,221.00		$	43,943.75		$	74,578.66

F-13

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2025

	#ChrisBoshGame WornRaptors Sneakers			#Clemente 65-68Bat			#Cristiano RonaldoRC1of1			#CrosbyWinter ClassicSkates			#CurryGold ToppsPSA10
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		1,212.00			1,010.25			11,875.00			1,090.00			-
Due from Affiliate		-			-			-			-			-
Reserve - Asset		1,212.00			1,010.25			11,875.00			1,090.00			-
TOTAL CURRENT ASSETS	$	2,424.00		$	2,020.50		$	23,750.00		$	2,180.00		$	-
Other Assets
Collectable Assets	$	1,588.12		$	-		$	57,909.38		$	-		$	19,998.00
TOTAL OTHER ASSETS
TOTAL ASSETS	$	4,012.12		$	2,020.50		$	81,659.38		$	2,180.00		$	19,998.00
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		1,212.00			-			11,875.00			-			-
TOTAL CURRENT LIABILITIES	$	1,212.00		$	-		$	11,875.00		$	-		$	-
TOTAL LIABILITIES	$	1,212.00		$	-		$	11,875.00		$	-		$	-
MEMBERS’ EQUITY
Membership Contributions	$	18,150.00		$	31,725.00		$	266,250.00		$	19,100.00		$	32,000.00
Membership Distributions		-			(27,853.74	)		-			(3,016.58	)		-
Retained Equity		(15,349.88	)		(1,850.76	)		(196,465.62	)		(13,903.42	)		(12,002.00	)
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	2,800.12		$	2,020.50		$	69,784.38		$	2,180.00		$	19,998.00
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	4,012.12		$	2,020.50		$	81,659.38		$	2,180.00		$	19,998.00

F-14

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2025

	#DIMAGGIO 1933BAT			#DONCIC BLUEPSA10			#DURANT CHROMERE FRACTORPSA10			#DWADE ULTIMATE			#DaveBingSigned 50Greatest NBAPlay
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		1,130.00			2,779.56			-			1,035.00			1,185.00
Due from Affiliate		-			-			-			-			-
Reserve - Asset		1,130.00			2,779.56			-			1,035.00			1,185.00
TOTAL CURRENT ASSETS	$	2,260.00		$	5,559.12		$	-		$	2,070.00		$	2,370.00
Other Assets
Collectable Assets	$	-		$	-		$	-		$	-		$	26,627.50
TOTAL OTHER ASSETS
TOTAL ASSETS	$	2,260.00		$	5,559.12		$	-		$	2,070.00		$	28,997.50
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			1,047.06			-			-			1,185.00
TOTAL CURRENT LIABILITIES	$	-		$	1,047.06		$	-		$	-		$	1,185.00
TOTAL LIABILITIES	$	-		$	1,047.06		$	-		$	-		$	1,185.00
MEMBERS’ EQUITY
Membership Contributions	$	97,550.00		$	64,700.00		$	13,100.00		$	44,090.00		$	106,510.00
Membership Distributions		(28,814.22	)		(9,817.50	)		(4,802.50	)		(6,426.00	)		-
Retained Equity		(66,475.78	)		(50,370.44	)		(8,297.50	)		(35,594.00	)		(78,697.50	)
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	2,260.00		$	4,512.06		$	-		$	2,070.00		$	27,812.50
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	2,260.00		$	5,559.12		$	-		$	2,070.00		$	28,997.50

F-15

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2025

	#Devers Superfractor			#Donovan Mitchell NT9.5			#Durant07-08 ExquisiteLimited LogosBGS9.5		#ELWAY1984 ROOKIECARD PSA10BASKET			#EMMITT SMITH10K JERSEY
ASSETS
Current Assets
Cash	$	-		$	-		$	-	$	-		$	-
Other Receivables		-			-			-		-			-
Prepaid Consignments		-			-			-		-			-
Due from Related Parties		1,240.00			1,067.50			945.30		-			1,160.00
Due from Affiliate		-			-			-		-			-
Reserve - Asset		1,240.00			1,067.50			945.30		-			1,160.00
TOTAL CURRENT ASSETS	$	2,480.00		$	2,135.00		$	1,890.60	$	-		$	2,320.00
Other Assets
Collectable Assets	$	-		$	-		$	221,824.70	$	-		$	26,846.87
TOTAL OTHER ASSETS
TOTAL ASSETS	$	2,480.00		$	2,135.00		$	223,715.30	$	-		$	29,166.87
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-	$	-		$	-
Sale Payout Liabilities		-			-			-		-			-
Taxes Payable
Due to Affiliates		-			-			-		-			-
Other Current Liabilities		-			-			945.30		-			1,160.00
TOTAL CURRENT LIABILITIES	$	-		$	-		$	945.30	$	-		$	1,160.00
TOTAL LIABILITIES	$	-		$	-		$	945.30	$	-		$	1,160.00
MEMBERS’ EQUITY
Membership Contributions	$	37,200.00		$	31,250.00		$	222,770.00	$	31,250.00		$	60,500.00
Membership Distributions		(78,500.00	)		(4,284.00	)		-		(9,409.50	)		-
Retained Equity		43,780.00			(24,831.00	)		-		(21,840.50	)		(32,493.13	)
Net Income / (loss)		-			-			-		-			-
TOTAL MEMBERS’ EQUITY	$	2,480.00		$	2,135.00		$	222,770.00	$	-		$	28,006.87
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	2,480.00		$	2,135.00		$	223,715.30	$	-		$	29,166.87

F-16

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2025

	#EMMITT SMITHMVP BASKET			#EddiePlank T206PSA4			#EmbiidFirst 50PointGameJersey			#ErlingHaaland PSA10Basket			#Eruzione1980 MiracleOnIce GoldJersey
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		3,260.00			900.00			1,020.00			-			1,195.00
Due from Affiliate		-			-			-			-			-
Reserve - Asset		3,260.00			900.00			1,020.00			-			1,195.00
TOTAL CURRENT ASSETS	$	6,520.00		$	1,800.00		$	2,040.00		$	-		$	2,390.00
Other Assets
Collectable Assets	$	18,281.25		$	199,809.86		$	8,869.50		$	-		$	-
TOTAL OTHER ASSETS
TOTAL ASSETS	$	24,801.25		$	201,609.86		$	10,909.50		$	-		$	2,390.00
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable														-
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		3,260.00			900.00			1,020.00			-			-
TOTAL CURRENT LIABILITIES	$	3,260.00		$	900.00		$	1,020.00		$	-		$	-
TOTAL LIABILITIES	$	3,260.00		$	900.00		$	1,020.00		$	-		$	-
MEMBERS’ EQUITY
Membership Contributions	$	117,000.00		$	318,200.00		$	39,420.00		$	14,560.00		$	708,000.00
Membership Distributions		-			-			-			(3,562.52	)		(714,580.00	)
Retained Equity		(95,458.75	)		(117,490.14	)		(29,530.50	)		(10,997.48	)		8,970.00
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	21,541.25		$	200,709.86		$	9,889.50		$	-		$	2,390.00
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	24,801.25		$	201,609.86		$	10,909.50		$	-		$	2,390.00

F-17

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2025

	#FRANK ROBINSON1957 PSA9BASKET			#FRANK ROBINSON 500HRBAT			#GIANNISGOLD IMMACULATE			#GIANNISRPA			#GLEYBER TORRES ORANGE9.5
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		1,254.00			1,035.40			1,165.00			1,225.00			1,042.50
Due from Affiliate		-			-			-			-			-
Reserve - Asset		1,454.00			1,035.40			1,165.00			1,225.00			1,042.50
TOTAL CURRENT ASSETS	$	2,708.00		$	2,070.80		$	2,330.00		$	2,450.00		$	2,085.00
Other Assets
Collectable Assets	$	-		$	-		$	8,832.00		$	-		$	-
TOTAL OTHER ASSETS
TOTAL ASSETS	$	2,708.00		$	2,070.80		$	11,162.00		$	2,450.00		$	2,085.00
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		400.00			-			1,165.00			-			-
TOTAL CURRENT LIABILITIES	$	400.00		$	-		$	1,165.00		$	-		$	-
TOTAL LIABILITIES	$	400.00		$	-		$	1,165.00		$	-		$	-
MEMBERS’ EQUITY
Membership Contributions	$	78,580.00		$	174,500.00		$	51,200.00		$	118,980.00		$	21,940.00
Membership Distributions		(96,000.00	)		(200,000.00	)		-			(200,000.00	)		(1,535.80	)
Retained Equity		19,728.00			27,570.80			(41,203.00	)		83,470.00			(18,319.20	)
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	2,308.00		$	2,070.80		$	9,997.00		$	2,450.00		$	2,085.00
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	2,708.00		$	2,070.80		$	11,162.00		$	2,450.00		$	2,085.00

F-18

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2025

	#GRETZKY OPEECHEE1979			#GRIFFEY89 UPPERDECK SGCGOLD			#GaryCarter 1975PSA10 Basket			#Giannis48 PointGame Sneakers			#Gretzky 1979Topps9
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		1,380.00			-			-			1,050.00			315.00
Due from Affiliate		-			-			-			-			-
Reserve - Asset		1,380.00			-			-			1,050.00			315.00
TOTAL CURRENT ASSETS	$	2,760.00		$	-		$	-		$	2,100.00		$	630.00
Other Assets
Collectable Assets	$	57,842.23		$	-		$	-		$	4,625.94		$	20,230.25
TOTAL OTHER ASSETS
TOTAL ASSETS	$	60,602.23		$	-		$	-		$	6,725.94		$	20,860.25
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		1,380.00			-			-			1,050.00			315.00
TOTAL CURRENT LIABILITIES	$	1,380.00		$	-		$	-		$	1,050.00		$	315.00
TOTAL LIABILITIES	$	1,380.00		$	-		$	-		$	1,050.00		$	315.00
MEMBERS’ EQUITY
Membership Contributions	$	70,780.00		$	17,360.00		$	39,000.00		$	26,200.00		$	59,380.00
Membership Distributions		-			(4,062.74	)		(27,348.75	)		-			-
Retained Equity		(11,557.77	)		(13,297.26	)		(11,651.25	)		(20,524.06	)		(38,834.75	)
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	59,222.23		$	-		$	-		$	5,675.94		$	20,545.25
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	60,602.23		$	-		$	-		$	6,725.94		$	20,860.25

F-19

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2025

	#Gretzky1981 SportsIllustrated CoverCGC9.4			#HARMONKILLE BREW1955 TOPPSPSA9			#HamiltonChrome OrangeSapphire			#HonusWagner 1910PSA5			#JACKIE ROBINSON AUTOBAT
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		4,000.00			1,272.50			1,060.00			-			5,341.47
Due from Affiliate		-			-			-			-			-
Reserve - Asset		4,000.00			1,272.50			1,060.00			-			5,101.47
TOTAL CURRENT ASSETS	$	8,000.00		$	2,545.00		$	2,120.00		$	-		$	10,442.94
Other Assets
Collectable Assets	$	-		$	-		$	11,910.71		$	-		$	34,068.75
TOTAL OTHER ASSETS
TOTAL ASSETS	$	8,000.00		$	2,545.00		$	14,030.71		$	-		$	44,511.69
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable											-
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			-			1,060.00			-			5,101.47
TOTAL CURRENT LIABILITIES	$	-		$	-		$	1,060.00		$	-		$	5,101.47
TOTAL LIABILITIES	$	-		$	-		$	1,060.00		$	-		$	5,101.47
MEMBERS’ EQUITY
Membership Contributions	$	39,600.00		$	43,940.00		$	60,000.00		$	100,680.00		$	87,240.00
Membership Distributions		(19,210.00	)		(21,130.43	)		-			(79,474.00	)		-
Retained Equity		(12,390.00	)		(20,264.57	)		(47,029.29	)		(21,206.00	)		(47,829.78	)
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	8,000.00		$	2,545.00		$	12,970.71		$	-		$	39,410.22
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	8,000.00		$	2,545.00		$	14,030.71		$	-		$	44,511.69

F-20

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2025

	#JETERFOILRC BASKETBGS9.5			#JORDAN85 NIKEBASKET			#JORDAN EXQUISITEBGS8			#JORDAN PSA10		#JORDAN ROOKIEJERSEY
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-	$	-
Other Receivables		-			-			-			-		-
Prepaid Consignments		-			-			-			-		-
Due from Related Parties		1,152.50			1,256.00			1,165.00			1,207.48		1,855.00
Due from Affiliate		-			-			-			-		-
Reserve - Asset		1,152.50			1,256.00			1,165.00			707.48		1,855.00
TOTAL CURRENT ASSETS	$	2,305.00		$	2,512.00		$	2,330.00		$	1,914.96	$	3,710.00
Other Assets
Collectable Assets	$	-		$	-		$	13,346.75		$	100,162.52	$	139,178.08
TOTAL OTHER ASSETS
TOTAL ASSETS	$	2,305.00		$	2,512.00		$	15,676.75		$	102,077.48	$	142,888.08
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-	$	-
Sale Payout Liabilities		-			-			-			-		-
Taxes Payable
Due to Affiliates		-			-			-			-		-
Other Current Liabilities		-			-			1,165.00			707.48		1,855.00
TOTAL CURRENT LIABILITIES	$	-		$	-		$	1,165.00		$	707.48	$	1,855.00
TOTAL LIABILITIES	$	-		$	-		$	1,165.00		$	707.48	$	1,855.00
MEMBERS’ EQUITY
Membership Contributions	$	103,350.00		$	141,530.00		$	81,300.00		$	101,370.00	$	246,500.00
Membership Distributions		(7,027.80	)		(203,000.00	)		-			-		-
Retained Equity		(94,017.20	)		63,982.00			(66,788.25	)		-		(105,466.92	)
Net Income / (loss)		-			-			-			-		-
TOTAL MEMBERS’ EQUITY	$	2,305.00		$	2,512.00		$	14,511.75		$	101,370.00	$	141,033.08
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	2,305.00		$	2,512.00		$	15,676.75		$	102,077.48	$	142,888.08

F-21

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2025

	#JORDANSIGNED PROFESSIONAL BAT			#Jackie Leaf3.5			#JackieRobinson 1952Topps PSA8.5			#JackieRobinson 53Topps8			#JimmieFoxx 1938Bat
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		1,077.50			920.00			825.00			1,055.00			990.00
Due from Affiliate		-			-			-			-			-
Reserve - Asset		1,077.50			920.00			825.00			1,055.00			990.00
TOTAL CURRENT ASSETS	$	2,155.00		$	1,840.00		$	1,650.00		$	2,110.00		$	1,980.00
Other Assets
Collectable Assets	$	-		$	-		$	261,022.65		$	-		$	-
TOTAL OTHER ASSETS
TOTAL ASSETS	$	2,155.00		$	1,840.00		$	262,672.65		$	2,110.00		$	1,980.00
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			-			825.00			-			-
TOTAL CURRENT LIABILITIES	$	-		$	-		$	825.00		$	-		$	-
TOTAL LIABILITIES	$	-		$	-		$	825.00		$	-		$	-
MEMBERS’ EQUITY
Membership Contributions	$	52,900.00		$	42,200.00		$	576,050.00		$	59,000.00		$	98,600.00
Membership Distributions		(13,756.88	)		(11,920.00	)		-			(23,052.00	)		(76,618.75	)
Retained Equity		(36,988.12	)		(28,440.00	)		(314,202.35	)		(33,838.00	)		(20,001.25	)
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	2,155.00		$	1,840.00		$	261,847.65		$	2,110.00		$	1,980.00
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	2,155.00		$	1,840.00		$	262,672.65		$	2,110.00		$	1,980.00

F-22

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2025

	#JokicRefractor 1of1			#Jordan86 FleerBGS9.5 Basket			#JordanExquisite 8.5Flashback			#JordanFleer 86SGC10			#JordanLe BronMagic TripleSigs
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		1,174.62			-			1,005.00			1,405.00			1,048.00
Due from Affiliate		-			-			-			-			-
Reserve - Asset		1,174.62			-			1,005.00			1,405.00			1,048.00
TOTAL CURRENT ASSETS	$	2,349.24		$	-		$	2,010.00		$	2,810.00		$	2,096.00
Other Assets
Collectable Assets	$	-		$	55,437.65		$	45,171.63		$	-		$	-
TOTAL OTHER ASSETS
TOTAL ASSETS	$	2,349.24		$	55,437.65		$	47,181.63		$	2,810.00		$	2,096.00
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			-			1,005.00			-			-
TOTAL CURRENT LIABILITIES	$	-		$	-		$	1,005.00		$	-		$	-
TOTAL LIABILITIES	$	-		$	-		$	1,005.00		$	-		$	-
MEMBERS’ EQUITY
Membership Contributions	$	24,110.00		$	143,550.00		$	181,000.00		$	200,900.00		$	86,750.00
Membership Distributions		(6,076.68	)		-			-			(49,087.50	)		(19,167.50	)
Retained Equity		(15,684.08	)		(88,112.35	)		(134,823.37	)		(149,002.50	)		(65,486.50	)
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	2,349.24		$	55,437.65		$	46,176.63		$	2,810.00		$	2,096.00
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	2,349.24		$	55,437.65		$	47,181.63		$	2,810.00		$	2,096.00

F-23

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2025

	#JordanLe BronSign oftheTimes			#JordanMagicLe BronTriple AutoJersey			#JoshAllen GoldBGS9.5		#JustinHerbert Hidden TreasureRPA			#KAWHI BASKET
ASSETS
Current Assets
Cash	$	-		$	-		$	-	$	-		$	-
Other Receivables		-			-			-		-			-
Prepaid Consignments		-			-			-		-			-
Due from Related Parties		1,050.00			930.30			1,050.00		1,015.00			2,040.00
Due from Affiliate		-			-			-		-			-
Reserve - Asset		1,050.00			930.30			1,050.00		1,015.00			2,040.00
TOTAL CURRENT ASSETS	$	2,100.00		$	1,860.60		$	2,100.00	$	2,030.00		$	4,080.00
Other Assets
Collectable Assets	$	46,209.77		$	-		$	30,200.00	$	12,159.37		$	-
TOTAL OTHER ASSETS
TOTAL ASSETS	$	48,309.77		$	1,860.60		$	32,300.00	$	14,189.37		$	4,080.00
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-	$	-		$	-
Sale Payout Liabilities		-			-			-		-			-
Taxes Payable
Due to Affiliates		-			-			-		-			-
Other Current Liabilities		1,050.00			-			1,050.00		1,015.00			-
TOTAL CURRENT LIABILITIES	$	1,050.00		$	-		$	1,050.00	$	1,015.00		$	-
TOTAL LIABILITIES	$	1,050.00		$	-		$	1,050.00	$	1,015.00		$	-
MEMBERS’ EQUITY
Membership Contributions	$	171,000.00		$	131,900.00		$	31,250.00	$	64,850.00		$	71,610.00
Membership Distributions		-			(130,000.00	)		-		-			(4,412.86	)
Retained Equity		(123,740.23	)		(39.40	)		-		(51,675.63	)		(63,117.14	)
Net Income / (loss)		-			-			-		-			-
TOTAL MEMBERS’ EQUITY	$	47,259.77		$	1,860.60		$	31,250.00	$	13,174.37		$	4,080.00
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	48,309.77		$	1,860.60		$	32,300.00	$	14,189.37		$	4,080.00

F-24

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2025

	#KOBEREEBOK IVERSONRETROS			#KOUFAX 1955PSA8.5			#KOUFAX 55PSA9			#KareemPoints RecordBall			#KevinDurant HSJersey
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		1,020.00			1,270.00			900.00			850.00			885.00
Due from Affiliate		-			-			-			-			-
Reserve - Asset		1,020.00			1,270.00			900.00			850.00			885.00
TOTAL CURRENT ASSETS	$	2,040.00		$	2,540.00		$	1,800.00		$	1,700.00		$	1,770.00
Other Assets
Collectable Assets	$	20,843.75		$	-		$	156,220.43		$	23,472.53		$	21,281.25
TOTAL OTHER ASSETS
TOTAL ASSETS	$	22,883.75		$	2,540.00		$	158,020.43		$	25,172.53		$	23,051.25
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		1,020.00			-			900.00			850.00			885.00
TOTAL CURRENT LIABILITIES	$	1,020.00		$	-		$	900.00		$	850.00		$	885.00
TOTAL LIABILITIES	$	1,020.00		$	-		$	900.00		$	850.00		$	885.00
MEMBERS’ EQUITY
Membership Contributions	$	92,000.00		$	37,920.00		$	497,500.00		$	392,500.00		$	227,000.00
Membership Distributions		-			(100,000.00	)		-			-			-
Retained Equity		(70,136.25	)		64,620.00			(340,379.57	)		(368,177.47	)		(204,833.75	)
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	21,863.75		$	2,540.00		$	157,120.43		$	24,322.53		$	22,166.25
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	22,883.75		$	2,540.00		$	158,020.43		$	25,172.53		$	23,051.25

F-25

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2025

	#Kobe1997 AirBallGame UsedShoes			#KobeBlack HistoryMonth FinalSeasonShoes			#KobeBryant 2001Warm UpJacket			#KobeBryant FirstWhite #24Jersey			#KobeBryant RookieSneakers
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		400.00			1,005.00			995.00			550.00			1,005.00
Due from Affiliate		-			-			-			-			-
Reserve - Asset		400.00			1,005.00			995.00			550.00			1,005.00
TOTAL CURRENT ASSETS	$	800.00		$	2,010.00		$	1,990.00		$	1,100.00		$	2,010.00
Other Assets
Collectable Assets	$	-		$	12,993.04		$	73,454.06		$	122,856.60		$	-
TOTAL OTHER ASSETS
TOTAL ASSETS	$	800.00		$	15,003.04		$	75,444.06		$	123,956.60		$	2,010.00
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			1,005.00			995.00			550.00			-
TOTAL CURRENT LIABILITIES	$	-		$	1,005.00		$	995.00		$	550.00		$	-
TOTAL LIABILITIES	$	-		$	1,005.00		$	995.00		$	550.00		$	-
MEMBERS’ EQUITY
Membership Contributions	$	132,300.00		$	77,200.00		$	209,100.00		$	710,700.00		$	138,000.00
Membership Distributions		(94,000.00	)		-			-			-			(152,500.00	)
Retained Equity		(37,500.00	)		(63,201.96	)		(134,650.94	)		(587,293.40	)		16,510.00
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	800.00		$	13,998.04		$	74,449.06		$	123,406.60		$	2,010.00
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	800.00		$	15,003.04		$	75,444.06		$	123,956.60		$	2,010.00

F-26

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2025

	#KobeBryant RoyalBlue JordanSneakers			#KobeFinal SeasonSneakers			#KobeLeBron JordanMagic QuadAuto			#Koufax PSA8			#LBJ Exquisite
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		985.00			1,010.00			1,010.00			1,090.00			175.00
Due from Affiliate		-			-			-			-			-
Reserve - Asset		985.00			1,010.00			1,010.00			1,090.00			175.00
TOTAL CURRENT ASSETS	$	1,970.00		$	2,020.00		$	2,020.00		$	2,180.00		$	350.00
Other Assets
Collectable Assets	$	15,269.92		$	19,919.57		$	-		$	-		$	-
TOTAL OTHER ASSETS
TOTAL ASSETS	$	17,239.92		$	21,939.57		$	2,020.00		$	2,180.00		$	350.00
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		985.00			1,010.00			-			-			-
TOTAL CURRENT LIABILITIES	$	985.00		$	1,010.00		$	-		$	-		$	-
TOTAL LIABILITIES	$	985.00		$	1,010.00		$	-		$	-		$	-
MEMBERS’ EQUITY
Membership Contributions	$	93,001.00		$	64,800.00		$	127,000.00		$	44,450.00		$	1,387,500.00
Membership Distributions		-			-			(31,790.00	)		(21,131.00	)		(333,000.00	)
Retained Equity		(76,746.08	)		(43,870.43	)		(93,190.00	)		(21,139.00	)		(1,054,150.00	)
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	16,254.92		$	20,929.57		$	2,020.00		$	2,180.00		$	350.00
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	17,239.92		$	21,939.57		$	2,020.00		$	2,180.00		$	350.00

F-27

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2025

	#LBJKobe ToppsBasket			#LEBRON BLACK REFRACTOR			#LEBRON EMBLEMSOF ENDORSEMENT			#LEBRON MELOW ADETRIORC			#LEBRON ROOKIE
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		-			1,190.00			2,050.00			884.00			2,523.29
Due from Affiliate		-			-			-			-			-
Reserve - Asset		-			1,190.00			2,050.00			884.00			2,273.29
TOTAL CURRENT ASSETS	$	-		$	2,380.00		$	4,100.00		$	1,768.00		$	4,796.58
Other Assets
Collectable Assets	$	-		$	29,157.99		$	16,022.50		$	42,195.33		$	-
TOTAL OTHER ASSETS
TOTAL ASSETS	$	-		$	31,537.99		$	20,122.50		$	43,963.33		$	4,796.58
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			1,190.00			2,050.00			884.00			-
TOTAL CURRENT LIABILITIES	$	-		$	1,190.00		$	2,050.00		$	884.00		$	-
TOTAL LIABILITIES	$	-		$	1,190.00		$	2,050.00		$	884.00		$	-
MEMBERS’ EQUITY
Membership Contributions	$	16,800.00		$	136,050.00		$	221,000.00		$	379,120.00		$	51,100.00
Membership Distributions		(4,924.00	)		-			-			-			(75,000.00	)
Retained Equity		(11,876.00	)		(105,702.01	)		(202,927.50	)		(336,040.67	)		28,696.58
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	-		$	30,347.99		$	18,072.50		$	43,079.33		$	4,796.58
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	-		$	31,537.99		$	20,122.50		$	43,963.33		$	4,796.58

F-28

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2025

	#LEBRON ULTIMATE			#LUKADONCICGU ROOKIE SNEAKERS			#LeBron BlackDiamond			#LeBron Credentials			#LeBronMelo Bosh2008 TripleLogoMan
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		1,115.00			985.00			-			-			-
Due from Affiliate		-			-			-			-			-
Reserve - Asset		1,115.00			985.00			-			-			-
TOTAL CURRENT ASSETS	$	2,230.00		$	1,970.00		$	-		$	-		$	-
Other Assets
Collectable Assets	$	39,514.38		$	-		$	-		$	35,961.43		$	38,718.75
TOTAL OTHER ASSETS
TOTAL ASSETS	$	41,744.38		$	1,970.00		$	-		$	35,961.43		$	38,718.75
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		1,115.00			-			-			-			-
TOTAL CURRENT LIABILITIES	$	1,115.00		$	-		$	-		$	-		$	-
TOTAL LIABILITIES	$	1,115.00		$	-		$	-		$	-		$	-
MEMBERS’ EQUITY
Membership Contributions	$	185,950.00		$	93,701.00		$	78,750.00		$	196,000.00		$	309,750.00
Membership Distributions		-			(115,000.00	)		(11,815.00	)		-			-
Retained Equity		(145,320.62	)		23,269.00			(66,935.00	)		(160,038.57	)		(271,031.25	)
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	40,629.38		$	1,970.00		$	-		$	35,961.43		$	38,718.75
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	41,744.38		$	1,970.00		$	-		$	35,961.43		$	38,718.75

F-29

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2025

	#LeBron MeloDual Logoman			#LeBron RookieShoes			#LouGehrig RCPhoto			#Luka Rookie Jersey			#Luka White Sparkle
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		650.00			1,075.00			1,012.60			810.00			655.00
Due from Affiliate		-			-			-			-			-
Reserve - Asset		650.00			1,075.00			1,012.60			810.00			655.00
TOTAL CURRENT ASSETS	$	1,300.00		$	2,150.00		$	2,025.20		$	1,620.00		$	1,310.00
Other Assets
Collectable Assets	$	84,151.87		$	119,026.90		$	-		$	127,298.44		$	176,674.55
TOTAL OTHER ASSETS
TOTAL ASSETS	$	85,451.87		$	121,176.90		$	2,025.20		$	128,918.44		$	177,984.55
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		650.00			1,075.00			-			810.00			655.00
TOTAL CURRENT LIABILITIES	$	650.00		$	1,075.00		$	-		$	810.00		$	655.00
TOTAL LIABILITIES	$	650.00		$	1,075.00		$	-		$	810.00		$	655.00
MEMBERS’ EQUITY
Membership Contributions	$	1,110,000.00		$	466,000.00		$	54,260.00		$	522,250.00		$	721,000.00
Membership Distributions		-			-			(22,090.90	)		-			-
Retained Equity		(1,025,198.13	)		(345,898.10	)		(30,143.90	)		(394,141.56	)		(543,670.45	)
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	84,801.87		$	120,101.90		$	2,025.20		$	128,108.44		$	177,329.55
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	85,451.87		$	121,176.90		$	2,025.20		$	128,918.44		$	177,984.55

F-30

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2025

	#MAGIC BIRDDRJ			#MAGIC BIRDDRJ PSA8BASKET			#MAGICBIRD LOGOMAN			#MAHOMES EMERALDRPA BGS9			#MAHOMES ROOKIE
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		1,930.00			1,091.00			1,120.00			1,235.00			4,792.11
Due from Affiliate		-			-			-			-			-
Reserve - Asset		1,930.00			1,091.00			1,120.00			1,235.00			4,417.11
TOTAL CURRENT ASSETS	$	3,860.00		$	2,182.00		$	2,240.00		$	2,470.00		$	9,209.22
Other Assets
Collectable Assets	$	-		$	-		$	38,460.00		$	-		$	-
TOTAL OTHER ASSETS
TOTAL ASSETS	$	3,860.00		$	2,182.00		$	40,700.00		$	2,470.00		$	9,209.22
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			-			1,120.00			-			-
TOTAL CURRENT LIABILITIES	$	-		$	-		$	1,120.00		$	-		$	-
TOTAL LIABILITIES	$	-		$	-		$	1,120.00		$	-		$	-
MEMBERS’ EQUITY
Membership Contributions	$	355,280.00		$	28,160.00		$	512,800.00		$	82,340.00		$	136,575.00
Membership Distributions		(720,000.00	)		(4,505.00	)		-			(115,000.00	)		(182,500.00	)
Retained Equity		368,580.00			(21,473.00	)		(473,220.00	)		35,130.00			55,134.22
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	3,860.00		$	2,182.00		$	39,580.00		$	2,470.00		$	9,209.22
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	3,860.00		$	2,182.00		$	40,700.00		$	2,470.00		$	9,209.22

F-31

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2025

	#MANTLE 1952 BOWMAN PSA8			#MANTLE 1952 TOPPSPSA8		#MANTLE 1956 PSA8 BASKET			#MANTLE 1960 PSA9			#MANTLE52 TOPPSPSA7
ASSETS
Current Assets
Cash	$	-		$	-	$	-		$	-		$	-
Other Receivables		-			-		-			-			-
Prepaid Consignments		-			-		-			-			-
Due from Related Parties		-			1,470.00		1,080.50			1,080.50			-
Due from Affiliate		-			-		-			-			-
Reserve - Asset		-			1,470.00		1,080.50			1,080.50			-
TOTAL CURRENT ASSETS	$	-		$	2,940.00	$	2,161.00		$	2,161.00		$	-
Other Assets
Collectable Assets	$	-		$	497,330.00	$	-		$	-		$	242,433.99
TOTAL OTHER ASSETS
TOTAL ASSETS	$	-		$	500,270.00	$	2,161.00		$	2,161.00		$	242,433.99
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-	$	-		$	-		$	-
Sale Payout Liabilities		-			-		-			-			-
Taxes Payable										-
Due to Affiliates		-			-		-			-			-
Other Current Liabilities		-			1,470.00		-			-			-
TOTAL CURRENT LIABILITIES	$	-		$	1,470.00	$	-		$	-		$	-
TOTAL LIABILITIES	$	-		$	1,470.00	$	-		$	-		$	-
MEMBERS’ EQUITY
Membership Contributions	$	15,600.00		$	498,800.00	$	29,675.00		$	42,270.00		$	316,000.00
Membership Distributions		(18,249.01	)		-		(20,000.00	)		(48,025.00	)		-
Retained Equity		2,649.01			-		(7,514.00	)		7,916.00			(73,566.01	)
Net Income / (loss)		-			-		-			-			-
TOTAL MEMBERS’ EQUITY	$	0.00		$	498,800.00	$	2,161.00		$	2,161.00		$	242,433.99
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	0.00		$	500,270.00	$	2,161.00		$	2,161.00		$	242,433.99

F-32

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2025

	#MANTLE54 BOWMAN BASKET			#MANTLEMINT 1953			#MARINO1984 ROOKIECARD BGS10BASKET			#MARINO MANNING FAVRE JERSEYS			#MAYS 1951 BOWMAN7
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		1,030.00			5,000.00			-			4,320.40			1,010.00
Due from Affiliate		-			-			-			-			-
Reserve - Asset		1,030.00			-			-			4,320.40			1,010.00
TOTAL CURRENT ASSETS	$	2,060.00		$	5,000.00		$	-		$	8,640.80		$	2,020.00
Other Assets
Collectable Assets	$	-		$	-		$	-		$	19,477.50		$	40,488.14
TOTAL OTHER ASSETS
TOTAL ASSETS	$	2,060.00		$	5,000.00		$	-		$	28,118.30		$	42,508.14
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			-			-			4,320.40			1,010.00
TOTAL CURRENT LIABILITIES	$	-		$	-		$	-		$	4,320.40		$	1,010.00
TOTAL LIABILITIES	$	-		$	-		$	-		$	4,320.40		$	1,010.00
MEMBERS’ EQUITY
Membership Contributions	$	53,200.00		$	2,493,000.00		$	19,580.00		$	51,940.00		$	105,000.00
Membership Distributions		(34,107.35	)		(3,100,000.00	)		(9,054.20	)		-			-
Retained Equity		(17,032.65	)		612,000.00			(10,525.80	)		(28,142.10	)		(63,501.86	)
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	2,060.00		$	5,000.00		$	-		$	23,797.90		$	41,498.14
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	2,060.00		$	5,000.00		$	-		$	28,118.30		$	42,508.14

F-33

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2025

	#MAYS 1951 PHOTO			#MAYS 1952 PSA8			#MAYS 1959PSA9 BASKET			#MAYS1960 PSA9			#MAY WEATHERRC PSA10
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		1,033.00			960.00			1,062.00			1,604.74			522.50
Due from Affiliate		-			-			-			-			-
Reserve - Asset		1,033.00			960.00			1,062.00			1,604.74			522.50
TOTAL CURRENT ASSETS	$	2,066.00		$	1,920.00		$	2,124.00		$	3,209.48		$	1,045.00
Other Assets
Collectable Assets	$	-		$	81,551.37		$	-		$	-		$	-
TOTAL OTHER ASSETS
TOTAL ASSETS	$	2,066.00		$	83,471.37		$	2,124.00		$	3,209.48		$	1,045.00
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable								-
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			960.00			-			-			-
TOTAL CURRENT LIABILITIES	$	-		$	960.00		$	-		$	-		$	-
TOTAL LIABILITIES	$	-		$	960.00		$	-		$	-		$	-
MEMBERS’ EQUITY
Membership Contributions	$	53,210.00		$	252,750.00		$	25,456.00		$	19,140.00		$	26,270.00
Membership Distributions		(65,000.00	)		-			(24,220.00	)		(14,726.25	)		(3,964.40	)
Retained Equity		13,856.00			(170,238.63	)		888.00			(1,204.27	)		(21,260.60	)
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	2,066.00		$	82,511.37		$	2,124.00		$	3,209.48		$	1,045.00
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	2,066.00		$	83,471.37		$	2,124.00		$	3,209.48		$	1,045.00

F-34

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2025

	#MESSI ROOKIE BASKET			#MIKANRC PHOTO			#MLBAll StarGame TicketRun Collection			#MLBHALL OFFAME BASEBALL			#MONTANA RCPSA10
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		1,085.00			1,085.00			1,010.00			1,040.00			-
Due from Affiliate		-			-			-			-			-
Reserve - Asset		1,085.00			1,085.00			1,010.00			1,040.00			-
TOTAL CURRENT ASSETS	$	2,170.00		$	2,170.00		$	2,020.00		$	2,080.00		$	-
Other Assets
Collectable Assets	$	-		$	-		$	9,607.37		$	100,615.49		$	-
TOTAL OTHER ASSETS
TOTAL ASSETS	$	2,170.00		$	2,170.00		$	11,627.37		$	102,695.49		$	-
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			-			1,010.00			1,040.00			-
TOTAL CURRENT LIABILITIES	$	-		$	-		$	1,010.00		$	1,040.00		$	-
TOTAL LIABILITIES	$	-		$	-		$	1,010.00		$	1,040.00		$	-
MEMBERS’ EQUITY
Membership Contributions	$	94,460.00		$	57,500.00		$	50,900.00		$	308,400.00		$	67,320.00
Membership Distributions		(9,000.48	)		(82,500.00	)		-			-			(41,140.00	)
Retained Equity		(83,289.52	)		27,170.00			(40,282.63	)		(206,744.51	)		(26,180.00	)
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	2,170.00		$	2,170.00		$	10,617.37		$	101,655.49		$	-
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	2,170.00		$	2,170.00		$	11,627.37		$	102,695.49		$	-

F-35

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2025

	#MOOKIE BETTS GLOVE			#MPJ Championship Ticket			#MagicBird DrJ1980PSA9 (BH SPORTS)			#Mahomes Bronze Basket			#Mahomes Immaculate 1of1
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		1,052.50			1,035.50			1,100.50			975.00			1,010.00
Due from Affiliate		-			-			-			-			-
Reserve - Asset		1,052.50			1,035.50			1,100.50			975.00			1,010.00
TOTAL CURRENT ASSETS	$	2,105.00		$	2,071.00		$	2,201.00		$	1,950.00		$	2,020.00
Other Assets
Collectable Assets	$	-		$	1,965.63		$	-		$	-		$	67,123.00
TOTAL OTHER ASSETS
TOTAL ASSETS	$	2,105.00		$	4,036.63		$	2,201.00		$	1,950.00		$	69,143.00
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			1,035.50			-			-			1,010.00
TOTAL CURRENT LIABILITIES	$	-		$	1,035.50		$	-		$	-		$	1,010.00
TOTAL LIABILITIES	$	-		$	1,035.50		$	-		$	-		$	1,010.00
MEMBERS’ EQUITY
Membership Contributions	$	63,110.00		$	31,450.00		$	32,950.00		$	115,000.00		$	227,000.00
Membership Distributions		(12,457.25	)		-			(12,008.80	)		(11,934.00	)		-
Retained Equity		(48,547.75	)		(28,448.87	)		(18,740.20	)		(101,116.00	)		(158,867.00	)
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	2,105.00		$	3,001.13		$	2,201.00		$	1,950.00		$	68,133.00
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	2,105.00		$	4,036.63		$	2,201.00		$	1,950.00		$	69,143.00

F-36

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2025

	#Mahomes NT1of1			#Mahomes NT8.5			#Mantle1953 Bowman8 Basket			#Mantle1953 Topps8			#Mantle1957 ToppsPSA8.5
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		4,555.00			1,041.20			1,016.00			995.00			1,084.00
Due from Affiliate		-			-			-			-			-
Reserve - Asset		4,555.00			1,041.20			1,016.00			995.00			1,084.00
TOTAL CURRENT ASSETS	$	9,110.00		$	2,082.40		$	2,032.00		$	1,990.00		$	2,168.00
Other Assets
Collectable Assets	$	312,772.49		$	-		$	-		$	57,344.71		$	-
TOTAL OTHER ASSETS
TOTAL ASSETS	$	321,882.49		$	2,082.40		$	2,032.00		$	59,334.71		$	2,168.00
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		4,555.00			-			-			995.00			-
TOTAL CURRENT LIABILITIES	$	4,555.00		$	-		$	-		$	995.00		$	-
TOTAL LIABILITIES	$	4,555.00		$	-		$	-		$	995.00		$	-
MEMBERS’ EQUITY
Membership Contributions	$	1,667,500.00		$	165,900.00		$	53,000.00		$	103,500.00		$	58,300.00
Membership Distributions		-			(24,777.50	)		(26,413.75	)		-			(32,657.00	)
Retained Equity		(1,350,172.51	)		(139,040.10	)		(24,554.25	)		(45,160.29	)		(23,475.00	)
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	317,327.49		$	2,082.40		$	2,032.00		$	58,339.71		$	2,168.00
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	321,882.49		$	2,082.40		$	2,032.00		$	59,334.71		$	2,168.00

F-37

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2025

	#Mantle1964 Topps9			#Mantle1965 Topps9			#Mantle1966 ToppsPSA9 Basket			#Mantle1967 Topps9			#Mantle1968 PSA9Basket
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		1,038.00			1,250.50			1,040.00			635.50			1,076.50
Due from Affiliate		-			-			-			-			-
Reserve - Asset		1,038.00			1,250.50			1,040.00			685.50			1,076.50
TOTAL CURRENT ASSETS	$	2,076.00		$	2,501.00		$	2,080.00		$	1,321.00		$	2,153.00
Other Assets
Collectable Assets	$	-		$	-		$	-		$	-		$	-
TOTAL OTHER ASSETS
TOTAL ASSETS	$	2,076.00		$	2,501.00		$	2,080.00		$	1,321.00		$	2,153.00
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			-			-			-			-
TOTAL CURRENT LIABILITIES	$	-		$	-		$	-		$	-		$	-
TOTAL LIABILITIES	$	-		$	-		$	-		$	-		$	-
MEMBERS’ EQUITY
Membership Contributions	$	51,152.50		$	39,950.00		$	45,660.00		$	21,470.00		$	38,050.00
Membership Distributions		(24,973.00	)		(19,200.00	)		(28,334.75	)		(11,921.25	)		(15,491.25	)
Retained Equity		(24,103.50	)		(18,249.00	)		(15,245.25	)		(8,227.75	)		(20,405.75	)
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	2,076.00		$	2,501.00		$	2,080.00		$	1,321.00		$	2,153.00
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	2,076.00		$	2,501.00		$	2,080.00		$	1,321.00		$	2,153.00

F-38

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2025

	#Mantle1969 Topps9			#Mantle51 BowmanSGC7			#Mantle DebutStub			#Maris58 ToppsPSA9			#Mays1956 GrayPSA9
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		3,060.00			960.25			1,012.50			1,100.05			1,080.00
Due from Affiliate		-			-			-			-			-
Reserve - Asset		3,060.00			960.25			1,012.50			1,100.05			1,080.00
TOTAL CURRENT ASSETS	$	6,120.00		$	1,920.50		$	2,025.00		$	2,200.10		$	2,160.00
Other Assets
Collectable Assets	$	-		$	-		$	18,587.42		$	-		$	-
TOTAL OTHER ASSETS
TOTAL ASSETS	$	6,120.00		$	1,920.50		$	20,612.42		$	2,200.10		$	2,160.00
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			-			1,012.50			-			-
TOTAL CURRENT LIABILITIES	$	-		$	-		$	1,012.50		$	-		$	-
TOTAL LIABILITIES	$	-		$	-		$	1,012.50		$	-		$	-
MEMBERS’ EQUITY
Membership Contributions	$	35,400.00		$	83,845.00		$	118,250.00		$	29,345.00		$	59,000.00
Membership Distributions		(14,887.75	)		(36,498.01	)		-			(16,808.29	)		(29,920.00	)
Retained Equity		(14,392.25	)		(45,426.49	)		(98,650.08	)		(10,336.61	)		(26,920.00	)
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	6,120.00		$	1,920.50		$	19,599.92		$	2,200.10		$	2,160.00
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	6,120.00		$	1,920.50		$	20,612.42		$	2,200.10		$	2,160.00

F-39

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2025

	#MessiMega cracks#71 PSA9			#Michael PorterJr Basket			#Mikan48 Bowman PSA7			#NTBBall WaxBundle			#NadalNet ProGlossy
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		-			-			1,002.50			975.00			1,038.50
Due from Affiliate		-			-			-			-			-
Reserve - Asset		-			-			1,002.50			975.00			1,038.50
TOTAL CURRENT ASSETS	$	-		$	-		$	2,005.00		$	1,950.00		$	2,077.00
Other Assets
Collectable Assets	$	14,062.50		$	-		$	-		$	-		$	-
TOTAL OTHER ASSETS
TOTAL ASSETS	$	14,062.50		$	-		$	2,005.00		$	1,950.00		$	2,077.00
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			-			-			-			-
TOTAL CURRENT LIABILITIES	$	-		$	-		$	-		$	-		$	-
TOTAL LIABILITIES	$	-		$	-		$	-		$	-		$	-
MEMBERS’ EQUITY
Membership Contributions	$	90,000.00		$	31,065.00		$	42,551.00		$	142,500.00		$	30,650.00
Membership Distributions		-			(2,167.50	)		(25,680.00	)		(51,303.42	)		(6,655.50	)
Retained Equity		(75,937.50	)		(28,897.50	)		(14,866.00	)		(89,246.58	)		(21,917.50	)
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	14,062.50		$	-		$	2,005.00		$	1,950.00		$	2,077.00
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	14,062.50		$	-		$	2,005.00		$	1,950.00		$	2,077.00

F-40

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2025

	#NegroLeague Legendary CutsBasket			#NolanRyan 1968 Milton BradleyPSA9			#NolanRyan 1968 ToppsPSA8.5			#OVECHKIN THECUP BGS8.5			#OZZIE SMITHRC BGS9.5
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		995.00			1,030.00			1,061.50			1,070.00			-
Due from Affiliate		-			-			-			-			-
Reserve - Asset		995.00			1,030.00			1,061.50			1,070.00			-
TOTAL CURRENT ASSETS	$	1,990.00		$	2,060.00		$	2,123.00		$	2,140.00		$	-
Other Assets
Collectable Assets	$	25,963.53		$	77,544.67		$	-		$	-		$	-
TOTAL OTHER ASSETS
TOTAL ASSETS	$	27,953.53		$	79,604.67		$	2,123.00		$	2,140.00		$	-
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		995.00			1,030.00			-			-			-
TOTAL CURRENT LIABILITIES	$	995.00		$	1,030.00		$	-		$	-		$	-
TOTAL LIABILITIES	$	995.00		$	1,030.00		$	-		$	-		$	-
MEMBERS’ EQUITY
Membership Contributions	$	92,800.00		$	172,500.00		$	24,850.00		$	42,250.00		$	74,710.00
Membership Distributions		-			-			(13,927.25	)		(55,000.00	)		(6,800.00	)
Retained Equity		(65,841.47	)		(93,925.33	)		(8,799.75	)		14,890.00			(67,910.00	)
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	26,958.53		$	78,574.67		$	2,123.00		$	2,140.00		$	-
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	27,953.53		$	79,604.67		$	2,123.00		$	2,140.00		$	-

F-41

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2025

	#Orange Dominguez			#OscarRobertson Cincinnati RoyalsJersey			#OttoGraham1950 BowmanPSA9			#Ovechkin SPAuthBasket9.5			#Ovechkin TheCupBGS GemMint9.5
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		3,028.80			915.00			1,011.50			1,290.10			830.00
Due from Affiliate		-			-			-			-			-
Reserve - Asset		3,028.80			915.00			1,011.50			1,290.10			830.00
TOTAL CURRENT ASSETS	$	6,057.60		$	1,830.00		$	2,023.00		$	2,580.20		$	1,660.00
Other Assets
Collectable Assets	$	-		$	-		$	-		$	13,987.69		$	121,112.83
TOTAL OTHER ASSETS
TOTAL ASSETS	$	6,057.60		$	1,830.00		$	2,023.00		$	16,567.89		$	122,772.83
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			-			-			1,290.10			830.00
TOTAL CURRENT LIABILITIES	$	-		$	-		$	-		$	1,290.10		$	830.00
TOTAL LIABILITIES	$	-		$	-		$	-		$	1,290.10		$	830.00
MEMBERS’ EQUITY
Membership Contributions	$	38,395.00		$	295,414.00		$	51,378.00		$	32,380.00		$	468,500.00
Membership Distributions		(7,803.00	)		(320,000.00	)		(70,000.00	)		-			-
Retained Equity		(24,534.40	)		26,416.00			20,645.00			(17,102.21	)		(346,557.17	)
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	6,057.60		$	1,830.00		$	2,023.00		$	15,277.79		$	121,942.83
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	6,057.60		$	1,830.00		$	2,023.00		$	16,567.89		$	122,772.83

F-42

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2025

	#PaulMolitor 1978ToppsPSA10			#PaulPierce 2010ASG Jersey			#Pele1958 AmericanaPSA3			#Peyton Manning MVPHelmet			#RICKEY HENDERSONRC PSA10
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		1,017.50			1,025.50			1,002.50			955.00			-
Due from Affiliate		-			-			-			-			-
Reserve - Asset		1,017.50			1,025.50			1,002.50			955.00			-
TOTAL CURRENT ASSETS	$	2,035.00		$	2,051.00		$	2,005.00		$	1,910.00		$	-
Other Assets
Collectable Assets	$	-		$	4,088.50		$	39,606.25		$	75,960.49		$	-
TOTAL OTHER ASSETS
TOTAL ASSETS	$	2,035.00		$	6,139.50		$	41,611.25		$	77,870.49		$	-
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			1,025.50			1,002.50			955.00			-
TOTAL CURRENT LIABILITIES	$	-		$	1,025.50		$	1,002.50		$	955.00		$	-
TOTAL LIABILITIES	$	-		$	1,025.50		$	1,002.50		$	955.00		$	-
MEMBERS’ EQUITY
Membership Contributions	$	53,990.00		$	31,450.00		$	126,740.00		$	190,020.00		$	152,200.00
Membership Distributions		(21,130.43	)		-			-			-			(67,000.00	)
Retained Equity		(30,824.57	)		(26,336.00	)		(86,131.25	)		(113,104.51	)		(85,200.00	)
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	2,035.00		$	5,114.00		$	40,608.75		$	76,915.49		$	-
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	2,035.00		$	6,139.50		$	41,611.25		$	77,870.49		$	-

F-43

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2025

	#RODGERS PLAYOFF CONTENDERS GREEN			#RONALDO2002 PANINIFUTEBOL STICKERSPSA10			#RONALDO2003 PANINIMEGA CRAQUESPSA10			#RUTHGEHRIG BALL			#RipkenRookie Jersey&Card Basket
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		1,042.50			965.00			875.00			1,868.28			956.50
Due from Affiliate		-			-			-			-			-
Reserve - Asset		1,042.50			965.00			875.00			1,508.28			956.50
TOTAL CURRENT ASSETS	$	2,085.00		$	1,930.00		$	1,750.00		$	3,376.56		$	1,913.00
Other Assets
Collectable Assets	$	-		$	26,131.88		$	50,466.45		$	-		$	78,320.57
TOTAL OTHER ASSETS
TOTAL ASSETS	$	2,085.00		$	28,061.88		$	52,216.45		$	3,376.56		$	80,233.57
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			965.00			875.00			-			956.50
TOTAL CURRENT LIABILITIES	$	-		$	965.00		$	875.00		$	-		$	956.50
TOTAL LIABILITIES	$	-		$	965.00		$	875.00		$	-		$	956.50
MEMBERS’ EQUITY
Membership Contributions	$	20,949.00		$	115,500.00		$	325,590.00		$	73,620.00		$	159,400.00
Membership Distributions		(30,000.00	)		-			-			(55,227.25	)		-
Retained Equity		11,136.00			(88,403.12	)		(274,248.55	)		(15,016.19	)		(80,122.93	)
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	2,085.00		$	27,096.88		$	51,341.45		$	3,376.56		$	79,277.07
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	2,085.00		$	28,061.88		$	52,216.45		$	3,376.56		$	80,233.57

F-44

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2025

	#Roy Campanella1949 BowmanPSA9			#Ruth1914 Baltimore NewsSGC3			#Ruth33 GoudeySGC8			#Sadaharu OhBat			#SandyKoufax1956 ToppsGray BackPSA9
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		-			2,180.60			1,390.00			1,037.50			267.50
Due from Affiliate		-			-			-			-			-
Reserve - Asset		-			2,180.60			1,390.00			1,037.50			267.50
TOTAL CURRENT ASSETS	$	-		$	4,361.20		$	2,780.00		$	2,075.00		$	535.00
Other Assets
Collectable Assets	$	-		$	-		$	140,603.92		$	-		$	-
TOTAL OTHER ASSETS
TOTAL ASSETS	$	-		$	4,361.20		$	143,383.92		$	2,075.00		$	535.00
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable											-
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			-			1,390.00			-			-
TOTAL CURRENT LIABILITIES	$	-		$	-		$	1,390.00		$	-		$	-
TOTAL LIABILITIES	$	-		$	-		$	1,390.00		$	-		$	-
MEMBERS’ EQUITY
Membership Contributions	$	61,600.00		$	66,540.00		$	142,250.00		$	25,850.00		$	36,090.00
Membership Distributions		(27,853.74	)		(96,138.00	)		-			(54,718.75	)		(24,973.00	)
Retained Equity		(33,746.26	)		33,959.20			(256.08	)		30,943.75			(10,582.00	)
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	(0.00	)	$	4,361.20		$	141,993.92		$	2,075.00		$	535.00
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	(0.00	)	$	4,361.20		$	143,383.92		$	2,075.00		$	535.00

F-45

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2025

	#Satchel Paige48 LeafSGC30			#Seager Orange Refractor Basket			#Serena03 NetProPSA 10Basket			#ShoelessJoe Jackson1915 PSA8			#StephCurry Sneakers
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		1,057.45			1,140.00			1,017.50			1,227.50			990.00
Due from Affiliate		-			-			-			-			-
Reserve - Asset		1,052.45			1,140.00			1,017.50			1,227.50			990.00
TOTAL CURRENT ASSETS	$	2,109.90		$	2,280.00		$	2,035.00		$	2,455.00		$	1,980.00
Other Assets
Collectable Assets	$	-		$	-		$	-		$	-		$	-
TOTAL OTHER ASSETS
TOTAL ASSETS	$	2,109.90		$	2,280.00		$	2,035.00		$	2,455.00		$	1,980.00
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			-			-			-			-
TOTAL CURRENT LIABILITIES	$	-		$	-		$	-		$	-		$	-
TOTAL LIABILITIES	$	-		$	-		$	-		$	-		$	-
MEMBERS’ EQUITY
Membership Contributions	$	37,050.00		$	16,880.00		$	18,800.00		$	99,950.00		$	82,000.00
Membership Distributions		(24,973.00	)		(3,500.00	)		(1,326.00	)		(18,263.91	)		(110,000.00	)
Retained Equity		(9,967.10	)		(11,100.00	)		(15,439.00	)		(79,231.09	)		29,980.00
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	2,109.90		$	2,280.00		$	2,035.00		$	2,455.00		$	1,980.00
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	2,109.90		$	2,280.00		$	2,035.00		$	2,455.00		$	1,980.00

F-46

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2025

	#TATIS BOWMAN BLACKLABEL			#TATUM FLAWLESS10			#TED WILLIAMS1939 PLAYBALL			#TIGER PUTTER			#TIGER SIFORKIDS
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		1,650.00			1,090.00			1,080.00			1,217.50			1,115.00
Due from Affiliate		-			-			-			-			-
Reserve - Asset		1,650.00			1,090.00			1,080.00			1,217.50			1,115.00
TOTAL CURRENT ASSETS	$	3,300.00		$	2,180.00		$	2,160.00		$	2,435.00		$	2,230.00
Other Assets
Collectable Assets	$	-		$	-		$	-		$	-		$	13,974.52
TOTAL OTHER ASSETS
TOTAL ASSETS	$	3,300.00		$	2,180.00		$	2,160.00		$	2,435.00		$	16,204.52
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			-			-			-			1,115.00
TOTAL CURRENT LIABILITIES	$	-		$	-		$	-		$	-		$	1,115.00
TOTAL LIABILITIES	$	-		$	-		$	-		$	-		$	1,115.00
MEMBERS’ EQUITY
Membership Contributions	$	223,000.00		$	47,600.00		$	33,960.00		$	215,860.00		$	24,900.00
Membership Distributions		(13,090.00	)		(100,000.00	)		(31,696.50	)		(180,276.48	)		-
Retained Equity		(206,610.00	)		54,580.00			(103.50	)		(33,148.52	)		(9,810.48	)
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	3,300.00		$	2,180.00		$	2,160.00		$	2,435.00		$	15,089.52
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	3,300.00		$	2,180.00		$	2,160.00		$	2,435.00		$	16,204.52

F-47

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2025

	#TIGER SPAUTHENTIC BGS9.5			#TRAEYOUNG FLAWLESS BGS9			#TYSONRC BGS9BASKET			#Tatum Flawless GoldBGS9.5			#TheRock Bumble BeePSA10
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		1,085.00			1,050.00			-			1,115.00			1,050.00
Due from Affiliate		-			-			-			-			-
Reserve - Asset		1,085.00			1,050.00			-			1,115.00			1,050.00
TOTAL CURRENT ASSETS	$	2,170.00		$	2,100.00		$	-		$	2,230.00		$	2,100.00
Other Assets
Collectable Assets	$	-		$	-		$	-		$	-		$	18,978.75
TOTAL OTHER ASSETS
TOTAL ASSETS	$	2,170.00		$	2,100.00		$	-		$	2,230.00		$	21,078.75
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			-			-			-			1,050.00
TOTAL CURRENT LIABILITIES	$	-		$	-		$	-		$	-		$	1,050.00
TOTAL LIABILITIES	$	-		$	-		$	-		$	-		$	1,050.00
MEMBERS’ EQUITY
Membership Contributions	$	36,900.00		$	15,840.00		$	58,900.00		$	60,000.00		$	48,200.00
Membership Distributions		(7,845.86	)		(1,982.20	)		(6,847.60	)		(13,600.00	)		-
Retained Equity		(26,884.14	)		(11,757.80	)		(52,052.40	)		(44,170.00	)		(28,171.25	)
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	2,170.00		$	2,100.00		$	-		$	2,230.00		$	20,028.75
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	2,170.00		$	2,100.00		$	-		$	2,230.00		$	21,078.75

F-48

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2025

	#Tiger1st EventStub			#TigerWoods DebutTicket			#TimDuncan PMGGreen			#TraeYoung FlawlessGreen BGS9			#Trevor LawrenceLeaf Basket
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		999.50			990.00			930.00			-			-
Due from Affiliate		-			-			-			-			-
Reserve - Asset		999.50			990.00			930.00			-			-
TOTAL CURRENT ASSETS	$	1,999.00		$	1,980.00		$	1,860.00		$	-		$	-
Other Assets
Collectable Assets	$	-		$	10,540.84		$	116,593.75		$	1,270.00		$	-
TOTAL OTHER ASSETS
TOTAL ASSETS	$	1,999.00		$	12,520.84		$	118,453.75		$	1,270.00		$	-
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			990.00			930.00			-			-
TOTAL CURRENT LIABILITIES	$	-		$	990.00		$	930.00		$	-		$	-
TOTAL LIABILITIES	$	-		$	990.00		$	930.00		$	-		$	-
MEMBERS’ EQUITY
Membership Contributions	$	94,950.00		$	83,400.00		$	227,500.00		$	24,840.00		$	11,300.00
Membership Distributions		(13,090.00	)		-			-			-			(658.71	)
Retained Equity		(79,861.00	)		(71,869.16	)		(109,976.25	)		(23,570.00	)		(10,641.29	)
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	1,999.00		$	11,530.84		$	117,523.75		$	1,270.00		$	-
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	1,999.00		$	12,520.84		$	118,453.75		$	1,270.00		$	-

F-49

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2025

	#TroutFinest Superfractor			#UNITAS1965 JERSEY			#Unitas PSA8			#WILTCHAMBER LAIN61PSA9			#Warren Spahn1948 LeafPSA9
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		1,100.00			1,100.00			-			1,149.00			-
Due from Affiliate		-			-			-			-			-
Reserve - Asset		1,100.00			1,100.00			-			1,149.00			-
TOTAL CURRENT ASSETS	$	2,200.00		$	2,200.00		$	-		$	2,298.00		$	-
Other Assets
Collectable Assets	$	36,697.27		$	45,925.00		$	-		$	-		$	-
TOTAL OTHER ASSETS
TOTAL ASSETS	$	38,897.27		$	48,125.00		$	-		$	2,298.00		$	-
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		1,100.00			1,100.00			-			-			-
TOTAL CURRENT LIABILITIES	$	1,100.00		$	1,100.00		$	-		$	-		$	-
TOTAL LIABILITIES	$	1,100.00		$	1,100.00		$	-		$	-		$	-
MEMBERS’ EQUITY
Membership Contributions	$	282,500.00		$	167,000.00		$	21,200.00		$	207,400.00		$	92,750.00
Membership Distributions		-			-			(6,963.44	)		(350,000.00	)		(74,510.31	)
Retained Equity		(244,702.73	)		(119,975.00	)		(14,236.56	)		144,898.00			(18,239.69	)
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	37,797.27		$	47,025.00		$	0.00		$	2,298.00		$	0.00
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	38,897.27		$	48,125.00		$	0.00		$	2,298.00		$	0.00

F-50

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2025

	#Wilt Chamberlain1961 FleerRCPSA9			#YASTRZEMSKIR C9BASKET			#YaoDuncanDirk TripleLogoman			#ZION RPABGS9			#ZionPrizms BlueBGS10
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		-			1,048.00			3,190.00			2,050.00			-
Due from Affiliate		-			-			-			-			-
Reserve - Asset		-			1,048.00			3,190.00			2,050.00			-
TOTAL CURRENT ASSETS	$	-		$	2,096.00		$	6,380.00		$	4,100.00		$	-
Other Assets
Collectable Assets	$	143,252.57		$	-		$	38,475.00		$	11,548.54		$	-
TOTAL OTHER ASSETS
TOTAL ASSETS	$	143,252.57		$	2,096.00		$	44,855.00		$	15,648.54		$	-
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			-			3,190.00			2,050.00			-
TOTAL CURRENT LIABILITIES	$	-		$	-		$	3,190.00		$	2,050.00		$	-
TOTAL LIABILITIES	$	-		$	-		$	3,190.00		$	2,050.00		$	-
MEMBERS’ EQUITY
Membership Contributions	$	355,999.50		$	41,970.00		$	171,000.00		$	133,720.00		$	31,560.00
Membership Distributions		-			(36,000.00	)		-			-			(4,080.00	)
Retained Equity		(212,746.93	)		(3,874.00	)		(129,335.00	)		(120,121.46	)		(27,480.00	)
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	143,252.57		$	2,096.00		$	41,665.00		$	13,598.54		$	-
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	143,252.57		$	2,096.00		$	44,855.00		$	15,648.54		$	-

F-51

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2025

	CSA			Consolidated
ASSETS
Current Assets
Cash	$	3,037.90		$	3,037.90
Other Receivables		-			-
Prepaid Consignments		-			-
Due from Related Parties		(281,915.07	)		(0.50	)
Due from Affiliate		1,337,370.75			1,337,370.75
Reserve - Asset		-			273,344.57
TOTAL CURRENT ASSETS	$	1,058,493.58		$	1,613,752.72
Other Assets
Collectable Assets	$	-		$	6,900,307.96
TOTAL OTHER ASSETS
TOTAL ASSETS	$	1,058,493.58		$	8,514,060.68
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-
Sale Payout Liabilities		36,941.65			36,941.65
Taxes Payable					-
Due to Affiliates		1,022,646.00			1,022,646.00
Other Current Liabilities		-			128,193.07
TOTAL CURRENT LIABILITIES	$	1,059,587.65		$	1,187,780.72
TOTAL LIABILITIES	$	1,059,587.65		$	1,187,780.72
MEMBERS’ EQUITY
Membership Contributions	$	-		$	39,527,149.50
Membership Distributions		-			(13,749,449.21	)
Retained Equity		(1,094.07	)		(18,451,420.33	)
Net Income / (loss)		-			-
TOTAL MEMBERS’ EQUITY	$	(1,094.07	)	$	7,326,279.96
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	1,058,493.58		$	8,514,060.68

F-52

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2024

	#03EXQUISITE BOX			#03TOPPS CHROME WAX			#18-19BASKET BALLGROWTH BASKET			#1909E95S GCSET			#1959TOPPS BASEBALLSET
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		1,027.50			-			1,032.00			1,052.50			1,002.50
Due from Affiliate		-			-			-			-			-
Reserve - Asset		1,027.50			-			1,032.00			1,052.50			1,002.50
TOTAL CURRENT ASSETS	$	2,055.00		$	-		$	2,064.00		$	2,105.00		$	2,005.00
Other Assets
Collectable Assets	$	36,972.18		$	-		$	-		$	-		$	-
TOTAL OTHER ASSETS	$	36,972.18
TOTAL ASSETS	$	39,027.18		$	-		$	2,064.00		$	2,105.00		$	2,005.00
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		1,027.50			-			-			-			-
TOTAL CURRENT LIABILITIES	$	1,027.50		$	-		$	-		$	-		$	-
TOTAL LIABILITIES	$	1,027.50		$	-		$	-		$	-		$	-
MEMBERS’ EQUITY
Membership Contributions	$	84,750.00		$	24,350.00		$	44,714.00		$	37,050.00		$	85,550.00
Membership Distributions		-			(7,573.50	)		(5,420.87	)		(12,966.75	)		(46,102.75	)
Retained Equity		(46,750.32	)		(16,776.50	)		(37,229.13	)		(21,978.25	)		(37,442.25	)
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	37,999.68		$	-		$	2,064.00		$	2,105.00		$	2,005.00
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	39,027.18		$	-		$	2,064.00		$	2,105.00		$	2,005.00

F-53

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2024

	#1964KOUFAX JERSEY			#1969TOPPS BASKET BALLSET			#1980Topps Basketball Wax			#1986WAX			#2000PLAYOFF CONTENDERS WAX
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		1,035.00			1,095.00			997.50			2,050.00			1,067.50
Due from Affiliate		-			-			-			-			-
Reserve - Asset		1,035.00			1,095.00			997.50			1,050.00			1,067.50
TOTAL CURRENT ASSETS	$	2,070.00		$	2,190.00		$	1,995.00		$	3,100.00		$	2,135.00
Other Assets
Collectable Assets	$	358,408.49		$	-		$	-		$	107,080.31		$	8,108.25
TOTAL OTHER ASSETS
TOTAL ASSETS	$	360,478.49		$	2,190.00		$	1,995.00		$	110,180.31		$	10,243.25
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable					-
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		1,035.00			-			-			2,050.00			1,067.50
TOTAL CURRENT LIABILITIES	$	1,035.00		$	-		$	-		$	2,050.00		$	1,067.50
TOTAL LIABILITIES	$	1,035.00		$	-		$	-		$	2,050.00		$	1,067.50
MEMBERS’ EQUITY
Membership Contributions	$	438,500.00		$	152,550.00		$	74,620.00		$	193,250.00		$	24,650.00
Membership Distributions		-			(142,663.43	)		(27,854.50	)		-			-
Retained Equity		(79,056.51	)		(7,696.57	)		(44,770.50	)		(85,119.69	)		(15,474.25	)
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	359,443.49		$	2,190.00		$	1,995.00		$	108,130.31		$	9,175.75
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	360,478.49		$	2,190.00		$	1,995.00		$	110,180.31		$	10,243.25

F-54

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2024

	#48LeafRuth SGC8			#49Bowman JackieAuto			#86Auto FleerSet		#96Skybox E-X2000Wax			#AARON1954 PSA8.5
ASSETS
Current Assets
Cash	$	-		$	-		$	-	$	-		$	-
Other Receivables		-			-			-		-			-
Prepaid Consignments		-			-			-		-			-
Due from Related Parties		1,030.00			986.50			-		1,024.50			1,200.00
Due from Affiliate		-			-			-		-			-
Reserve - Asset		1,030.00			986.50			-		1,024.50			1,200.00
TOTAL CURRENT ASSETS	$	2,060.00		$	1,973.00		$	-	$	2,049.00		$	2,400.00
Other Assets
Collectable Assets	$	17,471.44		$	50,202.10		$	-	$	8,402.21		$	-
TOTAL OTHER ASSETS
TOTAL ASSETS	$	19,531.44		$	52,175.10		$	-	$	10,451.21		$	2,400.00
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-	$	-		$	-
Sale Payout Liabilities		-			-			-		-			-
Taxes Payable													-
Due to Affiliates		-			-			-		-			-
Other Current Liabilities		1,030.00			986.50			-		1,024.50			-
TOTAL CURRENT LIABILITIES	$	1,030.00		$	986.50		$	-	$	1,024.50		$	-
TOTAL LIABILITIES	$	1,030.00		$	986.50		$	-	$	1,024.50		$	-
MEMBERS’ EQUITY
Membership Contributions	$	54,250.00		$	77,200.00		$	-	$	32,170.00		$	124,400.00
Membership Distributions		-			-			-		-			(158,950.00	)
Retained Equity		(35,748.56	)		(26,011.40	)		-		(22,743.29	)		36,950.00
Net Income / (loss)		-			-			-		-			-
TOTAL MEMBERS’ EQUITY	$	18,501.44		$	51,188.60		$	-	$	9,426.71		$	2,400.00
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	19,531.44		$	52,175.10		$	-	$	10,451.21		$	2,400.00

F-55

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2024

	#ACUNA GOLD9.5			#ALIW BCBELT			#ALKALINE 1954TOPPS PSA9			#ANDRE&HULK WRESTLING BASKET			#ANDRETHE GIANT
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		1,065.00			4,883.11			1,012.50			-			2,850.00
Due from Affiliate		-			-			-			-			-
Reserve - Asset		1,065.00			4,243.11			1,012.50			-			2,850.00
TOTAL CURRENT ASSETS	$	2,130.00		$	9,126.22		$	2,025.00		$	-		$	5,700.00
Other Assets
Collectable Assets	$	-		$	294,000.00		$	-		$	-		$	2,080.40
TOTAL OTHER ASSETS
TOTAL ASSETS	$	2,130.00		$	303,126.22		$	2,025.00		$	-		$	7,780.40
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			4,243.11			-			-			2,850.00
TOTAL CURRENT LIABILITIES	$	-		$	4,243.11		$	-		$	-		$	2,850.00
TOTAL LIABILITIES	$	-		$	4,243.11		$	-		$	-		$	2,850.00
MEMBERS’ EQUITY
Membership Contributions	$	27,505.00		$	432,640.00		$	42,550.00		$	126,440.00		$	29,720.00
Membership Distributions		(11,687.50	)		-			(30,735.17	)		(53,130.10	)		-
Retained Equity		(13,687.50	)		(39,676.89	)		(9,789.83	)		(73,309.90	)		(16,369.66	)
Net Income / (loss)		-			(94,080.00	)		-			-			(8,419.94	)
TOTAL MEMBERS’ EQUITY	$	2,130.00		$	298,883.11		$	2,025.00		$	-		$	4,930.40
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	2,130.00		$	303,126.22		$	2,025.00		$	-		$	7,780.40

F-56

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2024

	#AaronDecade Basket			#AcunaBowman 10Basket			#AlexRodriguez 09WSUniform			#AliRookie CardBVG8			#BANKS 1954PSA9
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		1,081.00			985.00			995.00			-			2,180.00
Due from Affiliate		-			-			-			-			-
Reserve - Asset		1,081.00			985.00			995.00			-			2,180.00
TOTAL CURRENT ASSETS	$	2,162.00		$	1,970.00		$	1,990.00		$	-		$	4,360.00
Other Assets
Collectable Assets	$	-		$	-		$	27,607.50		$	15,023.25		$	-
TOTAL OTHER ASSETS
TOTAL ASSETS	$	2,162.00		$	1,970.00		$	29,597.50		$	15,023.25		$	4,360.00
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			-			995.00			-			-
TOTAL CURRENT LIABILITIES	$	-		$	-		$	995.00		$	-		$	-
TOTAL LIABILITIES	$	-		$	-		$	995.00		$	-		$	-
MEMBERS’ EQUITY
Membership Contributions	$	86,520.00		$	103,500.00		$	149,500.00		$	60,700.00		$	91,925.00
Membership Distributions		(56,862.45	)		(28,350.90	)		-			-			(155,000.00	)
Retained Equity		(27,495.55	)		(73,179.10	)		(120,897.50	)		(45,600.87	)		67,435.00
Net Income / (loss)		-			-			-			(75.88	)		-
TOTAL MEMBERS’ EQUITY	$	2,162.00		$	1,970.00		$	28,602.50		$	15,023.25		$	4,360.00
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	2,162.00		$	1,970.00		$	29,597.50		$	15,023.25		$	4,360.00

F-57

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2024

	#BETTSGOLD REFRACTOR BASKET			#BRADYPLAYOFF CONTENDERS BASKET			#BRADY REEBOK FLAWLESS			#BRADY ROOKIE			#BabeRuth BowsOutPhoto
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		1,292.00			1,031.25			1,120.00			1,135.00			1,017.40
Due from Affiliate		-			-			-			-			-
Reserve - Asset		1,042.00			1,031.25			1,120.00			1,135.00			1,017.40
TOTAL CURRENT ASSETS	$	2,334.00		$	2,062.50		$	2,240.00		$	2,270.00		$	2,034.80
Other Assets
Collectable Assets	$	-		$	33,295.12		$	-		$	44,782.50		$	33,001.25
TOTAL OTHER ASSETS
TOTAL ASSETS	$	2,334.00		$	35,357.62		$	2,240.00		$	47,052.50		$	35,036.05
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		250.00			1,031.25			-			1,135.00			1,017.40
TOTAL CURRENT LIABILITIES	$	250.00		$	1,031.25		$	-		$	1,135.00		$	1,017.40
TOTAL LIABILITIES	$	250.00		$	1,031.25		$	-		$	1,135.00		$	1,017.40
MEMBERS’ EQUITY
Membership Contributions	$	63,990.00		$	93,300.00		$	48,804.00		$	59,710.00		$	50,860.00
Membership Distributions		(18,577.59	)		-			(70,000.00	)		-			-
Retained Equity		(43,328.41	)		(58,973.63	)		23,436.00			(13,792.50	)		(10,407.60	)
Net Income / (loss)		-			-			-			-			(6,433.75	)
TOTAL MEMBERS’ EQUITY	$	2,084.00		$	34,326.37		$	2,240.00		$	45,917.50		$	34,018.65
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	2,334.00		$	35,357.62		$	2,240.00		$	47,052.50		$	35,036.05

F-58

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2024

	#Bellinger Orange BGS9.5			#BettsBlue Refractor Basket			#BobbyOrr BruinsJersey			#Brady01 TicketBooklet			#Brady2000 SPXSpectrum BGS9.5
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		1,015.00			1,115.00			860.00			1,015.00			790.00
Due from Affiliate		-			-			-			-			-
Reserve - Asset		1,015.00			1,115.00			860.00			1,015.00			790.00
TOTAL CURRENT ASSETS	$	2,030.00		$	2,230.00		$	1,720.00		$	2,030.00		$	1,580.00
Other Assets
Collectable Assets	$	-		$	-		$	-		$	-		$	48,270.82
TOTAL OTHER ASSETS
TOTAL ASSETS	$	2,030.00		$	2,230.00		$	1,720.00		$	2,030.00		$	49,850.82
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			-			-			-			790.00
TOTAL CURRENT LIABILITIES	$	-		$	-		$	-		$	-		$	790.00
TOTAL LIABILITIES	$	-		$	-		$	-		$	-		$	790.00
MEMBERS’ EQUITY
Membership Contributions	$	27,800.00		$	33,850.00		$	429,000.00		$	11,990.00		$	563,500.00
Membership Distributions		(2,807.80	)		(5,121.25	)		(399,000.00	)		(3,967.72	)		-
Retained Equity		(22,962.20	)		(26,498.75	)		(28,280.00	)		(5,992.28	)		(514,439.18	)
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	2,030.00		$	2,230.00		$	1,720.00		$	2,030.00		$	49,060.82
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	2,030.00		$	2,230.00		$	1,720.00		$	2,030.00		$	49,850.82

F-59

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2024

	#Brady Bowman10			#Brady Championship Ticket			#Brady DebutTicket			#CHAMBERLAIN HSUNIFORM			#CHAMBERLAIN PHILAJERSEY59-60
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		-			-			982.50			4,030.00			375.00
Due from Affiliate		-			-			-			-			-
Reserve - Asset		-			-			982.50			4,030.00			375.00
TOTAL CURRENT ASSETS	$	-		$	-		$	1,965.00		$	8,060.00		$	750.00
Other Assets
Collectable Assets	$	-		$	198,815.49		$	-		$	268,043.75		$	-
TOTAL OTHER ASSETS
TOTAL ASSETS	$	-		$	198,815.49		$	1,965.00		$	276,103.75		$	750.00
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable														-
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			-			-			4,030.00			-
TOTAL CURRENT LIABILITIES	$	-		$	-		$	-		$	4,030.00		$	-
TOTAL LIABILITIES	$	-		$	-		$	-		$	4,030.00		$	-
MEMBERS’ EQUITY
Membership Contributions	$	31,400.00		$	2,312,000.00		$	115,750.00		$	323,280.00		$	1,335,000.00
Membership Distributions		(8,491.50	)		-			(13,090.00	)		-			(1,508,992.74	)
Retained Equity		(22,908.50	)		(2,113,184.51	)		(100,695.00	)		-			174,742.74
Net Income / (loss)		-			-			-			(51,206.25	)		-
TOTAL MEMBERS’ EQUITY	$	-		$	198,815.49		$	1,965.00		$	272,073.75		$	750.00
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	-		$	198,815.49		$	1,965.00		$	276,103.75		$	750.00

F-60

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2024

	#CLEMENTE 1955PSA8			#CLEMENTE WHITE&GRAY BASKET			#COBBMINTE98			#COBBVINTAGE T206PHOTO			#CROSBY THECUP BASKET
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties	$	-			1,152.50			9,437.50			1,072.50			1,030.00
Due from Affiliate		-			-			-			-			-
Reserve - Asset		-			1,152.50			9,437.50			1,072.50			1,030.00
TOTAL CURRENT ASSETS	$	-		$	2,305.00		$	18,875.00		$	2,145.00		$	2,060.00
Other Assets
Collectable Assets	$	-		$	-		$	-		$	-		$	43,861.09
TOTAL OTHER ASSETS
TOTAL ASSETS	$	-		$	2,305.00		$	18,875.00		$	2,145.00		$	45,921.09
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			-			-			-			1,030.00
TOTAL CURRENT LIABILITIES	$	-		$	-		$	-		$	-		$	1,030.00
TOTAL LIABILITIES	$	-		$	-		$	-		$	-		$	1,030.00
MEMBERS’ EQUITY
Membership Contributions	$	83,999.50		$	114,750.00		$	309,500.00		$	54,255.00		$	212,700.00
Membership Distributions		(56,100.00	)		(75,877.44	)		(189,592.11	)		(16,808.29	)		-
Retained Equity		(27,899.50	)		(36,567.56	)		(101,032.89	)		(35,301.71	)		(139,285.53	)
Net Income / (loss)		-			-			-			-			(28,523.38	)
TOTAL MEMBERS’ EQUITY	$	-		$	2,305.00		$	18,875.00		$	2,145.00		$	44,891.09
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	-		$	2,305.00		$	18,875.00		$	2,145.00		$	45,921.09

F-61

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2024

	#CURRY BASKET			#CURRYRP ABGS9.5			#CassiusClaySony ListonUPIType1			#CharlesBarkley SunsJersey			#ChicagoBulls DynastyHardwood
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		1,312.06			1,005.00			1,110.50			985.00			860.00
Due from Affiliate		-			-			-			-			-
Reserve - Asset		1,112.06			1,005.00			1,110.50			985.00			860.00
TOTAL CURRENT ASSETS	$	2,424.12		$	2,010.00		$	2,221.00		$	1,970.00		$	1,720.00
Other Assets
Collectable Assets	$	-		$	-		$	-		$	41,973.75		$	72,858.66
TOTAL OTHER ASSETS
TOTAL ASSETS	$	2,424.12		$	2,010.00		$	2,221.00		$	43,943.75		$	74,578.66
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			-			-			985.00			860.00
TOTAL CURRENT LIABILITIES	$	-		$	-		$	-		$	985.00		$	860.00
TOTAL LIABILITIES	$	-		$	-		$	-		$	985.00		$	860.00
MEMBERS’ EQUITY
Membership Contributions	$	40,860.00		$	501,500.00		$	24,950.00		$	159,900.00		$	366,250.00
Membership Distributions		(70,000.00	)		(780,000.00	)		(3,169.56	)		-			-
Retained Equity		31,564.12			280,510.00			(19,559.44	)		(21,001.25	)		(292,531.34	)
Net Income / (loss)		-			-			-			(95,940.00	)		-
TOTAL MEMBERS’ EQUITY	$	2,424.12		$	2,010.00		$	2,221.00		$	42,958.75		$	73,718.66
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	2,424.12		$	2,010.00		$	2,221.00		$	43,943.75		$	74,578.66

F-62

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2024

	#ChrisBoshGame WornRaptors Sneakers			#Clemente 65-68Bat			#Cristiano RonaldoRC1of1			#CrosbyWinter ClassicSkates			#CurryGoldTopps PSA10
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		1,212.00			1,010.25			11,875.00			1,090.00			-
Due from Affiliate		-			-			-			-			-
Reserve - Asset		1,212.00			1,010.25			11,875.00			1,090.00			-
TOTAL CURRENT ASSETS	$	2,424.00		$	2,020.50		$	23,750.00		$	2,180.00		$	-
Other Assets
Collectable Assets	$	1,588.12		$	-		$	57,909.38		$	-		$	19,998.00
TOTAL OTHER ASSETS
TOTAL ASSETS	$	4,012.12		$	2,020.50		$	81,659.38		$	2,180.00		$	19,998.00
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		1,212.00			-			11,875.00			-			-
TOTAL CURRENT LIABILITIES	$	1,212.00		$	-		$	11,875.00		$	-		$	-
TOTAL LIABILITIES	$	1,212.00		$	-		$	11,875.00		$	-		$	-
MEMBERS’ EQUITY
Membership Contributions	$	18,150.00		$	31,725.00		$	266,250.00		$	19,100.00		$	32,000.00
Membership Distributions		-			(27,853.74	)		-			(3,016.58	)		-
Retained Equity		(13,703.72	)		(1,850.76	)		(196,465.62	)		(13,903.42	)		(12,002.00	)
Net Income / (loss)		(1,646.16	)		-			-			-			-
TOTAL MEMBERS’ EQUITY	$	2,800.12		$	2,020.50		$	69,784.38		$	2,180.00		$	19,998.00
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	4,012.12		$	2,020.50		$	81,659.38		$	2,180.00		$	19,998.00

F-63

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2024

	#DIMAGGIO 1933BAT			#DONCIC BLUEPSA10			#DURANT CHROMEREFR ACTORPSA10			#DWADE ULTIMATE			#DaveBing Signed50 GreatestNBAPlay
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		1,130.00			2,779.56			-			1,035.00			1,185.00
Due from Affiliate		-			-			-			-			-
Reserve - Asset		1,130.00			2,779.56			-			1,035.00			1,185.00
TOTAL CURRENT ASSETS	$	2,260.00		$	5,559.12		$	-		$	2,070.00		$	2,370.00
Other Assets
Collectable Assets	$	-		$	-		$	-		$	-		$	26,627.50
TOTAL OTHER ASSETS
TOTAL ASSETS	$	2,260.00		$	5,559.12		$	-		$	2,070.00		$	28,997.50
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			1,047.06			-			-			1,185.00
TOTAL CURRENT LIABILITIES	$	-		$	1,047.06		$	-		$	-		$	1,185.00
TOTAL LIABILITIES	$	-		$	1,047.06		$	-		$	-		$	1,185.00
MEMBERS’ EQUITY
Membership Contributions	$	97,550.00		$	64,700.00		$	13,100.00		$	44,090.00		$	106,510.00
Membership Distributions		(28,814.22	)		(9,817.50	)		(4,802.50	)		(6,426.00	)		-
Retained Equity		(66,475.78	)		(50,370.44	)		(8,297.50	)		(35,594.00	)		(78,697.50	)
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	2,260.00		$	4,512.06		$	-		$	2,070.00		$	27,812.50
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	2,260.00		$	5,559.12		$	-		$	2,070.00		$	28,997.50

F-64

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2024

	#Devers Superfractor			#Donovan Mitchell NT9.5			#Durant07-08 Exquisite Limited LogosBGS9.5		#ELWAY1984 ROOKIE CARDPSA10 BASKET			#EMMITT SMITH 10KJERSEY
ASSETS
Current Assets
Cash	$	-		$	-		$	-	$	-		$	-
Other Receivables		-			-			-		-			-
Prepaid Consignments		-			-			-		-			-
Due from Related Parties		1,240.00			1,067.50			945.30		-			1,160.00
Due from Affiliate		-			-			-		-			-
Reserve - Asset		1,240.00			1,067.50			945.30		-			1,160.00
TOTAL CURRENT ASSETS	$	2,480.00		$	2,135.00		$	1,890.60	$	-		$	2,320.00
Other Assets
Collectable Assets	$	-		$	-		$	221,824.70	$	-		$	26,846.87
TOTAL OTHER ASSETS
TOTAL ASSETS	$	2,480.00		$	2,135.00		$	223,715.30	$	-		$	29,166.87
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-	$	-		$	-
Sale Payout Liabilities		-			-			-		-			-
Taxes Payable
Due to Affiliates		-			-			-		-			-
Other Current Liabilities		-			-			945.30		-			1,160.00
TOTAL CURRENT LIABILITIES	$	-		$	-		$	945.30	$	-		$	1,160.00
TOTAL LIABILITIES	$	-		$	-		$	945.30	$	-		$	1,160.00
MEMBERS’ EQUITY
Membership Contributions	$	37,200.00		$	31,250.00		$	222,770.00	$	31,250.00		$	60,500.00
Membership Distributions		(78,500.00	)		(4,284.00	)		-		(9,409.50	)		-
Retained Equity		43,780.00			(24,831.00	)		-		(21,840.50	)		(32,493.13	)
Net Income / (loss)		-			-			-		-			-
TOTAL MEMBERS’ EQUITY	$	2,480.00		$	2,135.00		$	222,770.00	$	-		$	28,006.87
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	2,480.00		$	2,135.00		$	223,715.30	$	-		$	29,166.87

F-65

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2024

	#EMMITT SMITHMVP BASKET			#EddiePlank T206PSA4			#EmbiidFirst50 PointGameJersey			#ErlingHaaland PSA10Basket			#Eruzione1980 MiracleOnIce GoldJersey
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		3,260.00			900.00			1,020.00			-			1,195.00
Due from Affiliate		-			-			-			-			-
Reserve - Asset		3,260.00			900.00			1,020.00			-			1,195.00
TOTAL CURRENT ASSETS	$	6,520.00		$	1,800.00		$	2,040.00		$	-		$	2,390.00
Other Assets
Collectable Assets	$	18,281.25		$	199,809.86		$	8,869.50		$	-		$	-
TOTAL OTHER ASSETS
TOTAL ASSETS	$	24,801.25		$	201,609.86		$	10,909.50		$	-		$	2,390.00
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable														-
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		3,260.00			900.00			1,020.00			-			-
TOTAL CURRENT LIABILITIES	$	3,260.00		$	900.00		$	1,020.00		$	-		$	-
TOTAL LIABILITIES	$	3,260.00		$	900.00		$	1,020.00		$	-		$	-
MEMBERS’ EQUITY
Membership Contributions	$	117,000.00		$	318,200.00		$	39,420.00		$	14,560.00		$	708,000.00
Membership Distributions		-			-			-			(3,562.52	)		(714,580.00	)
Retained Equity		(66,208.75	)		(79,646.23	)		(29,530.50	)		(10,997.48	)		8,970.00
Net Income / (loss)		(29,250.00	)		(37,843.91	)		-			-			-
TOTAL MEMBERS’ EQUITY	$	21,541.25		$	200,709.86		$	9,889.50		$	-		$	2,390.00
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	24,801.25		$	201,609.86		$	10,909.50		$	-		$	2,390.00

F-66

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2024

	#FRANK ROBINSON1957 PSA9BASKET			#FRANK ROBINSON 500HRBAT			#GIANNISGOLD IMMACULATE			#GIANNISRPA			#GLEYBER TORRES ORANGE9.5
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		1,254.00			1,035.40			1,165.00			1,225.00			1,042.50
Due from Affiliate		-			-			-			-			-
Reserve - Asset		1,454.00			1,035.40			1,165.00			1,225.00			1,042.50
TOTAL CURRENT ASSETS	$	2,708.00		$	2,070.80		$	2,330.00		$	2,450.00		$	2,085.00
Other Assets
Collectable Assets	$	-		$	-		$	8,832.00		$	-		$	-
TOTAL OTHER ASSETS
TOTAL ASSETS	$	2,708.00		$	2,070.80		$	11,162.00		$	2,450.00		$	2,085.00
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		400.00			-			1,165.00			-			-
TOTAL CURRENT LIABILITIES	$	400.00		$	-		$	1,165.00		$	-		$	-
TOTAL LIABILITIES	$	400.00		$	-		$	1,165.00		$	-		$	-
MEMBERS’ EQUITY
Membership Contributions	$	78,580.00		$	174,500.00		$	51,200.00		$	118,980.00		$	21,940.00
Membership Distributions		(96,000.00	)		(200,000.00	)		-			(200,000.00	)		(1,535.80	)
Retained Equity		19,728.00			27,570.80			(41,203.00	)		83,470.00			(18,319.20	)
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	2,308.00		$	2,070.80		$	9,997.00		$	2,450.00		$	2,085.00
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	2,708.00		$	2,070.80		$	11,162.00		$	2,450.00		$	2,085.00

F-67

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2024

	#GRETZKY OPEECHEE1979			#GRIFFEY89 UPPERDECK SGCGOLD			#GaryCarter 1975PSA10 Basket			#Giannis48 PointGame Sneakers			#Gretzky 1979Topps9
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		1,380.00			-			-			1,050.00			315.00
Due from Affiliate		-			-			-			-			-
Reserve - Asset		1,380.00			-			-			1,050.00			315.00
TOTAL CURRENT ASSETS	$	2,760.00		$	-		$	-		$	2,100.00		$	630.00
Other Assets
Collectable Assets	$	57,842.23		$	-		$	-		$	4,625.94		$	20,230.25
TOTAL OTHER ASSETS
TOTAL ASSETS	$	60,602.23		$	-		$	-		$	6,725.94		$	20,860.25
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		1,380.00			-			-			1,050.00			315.00
TOTAL CURRENT LIABILITIES	$	1,380.00		$	-		$	-		$	1,050.00		$	315.00
TOTAL LIABILITIES	$	1,380.00		$	-		$	-		$	1,050.00		$	315.00
MEMBERS’ EQUITY
Membership Contributions	$	70,780.00		$	17,360.00		$	39,000.00		$	26,200.00		$	59,380.00
Membership Distributions		-			(4,062.74	)		(27,348.75	)		-			-
Retained Equity		(11,557.77	)		(13,297.26	)		(11,651.25	)		(14,218.87	)		(38,834.75	)
Net Income / (loss)		-			-			-			(6,305.19	)		-
TOTAL MEMBERS’ EQUITY	$	59,222.23		$	-		$	-		$	5,675.94		$	20,545.25
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	60,602.23		$	-		$	-		$	6,725.94		$	20,860.25

F-68

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2024

	#Gretzky1981 SportsIllustrated CoverCGC9.4			#HARMONKILLE BREW1955 TOPPSPSA9			#HamiltonChrome OrangeSapphire			#HonusWagner 1910PSA5			#JACKIE ROBINSON AUTOBAT
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		4,000.00			1,272.50			1,060.00			-			5,341.47
Due from Affiliate		-			-			-			-			-
Reserve - Asset		4,000.00			1,272.50			1,060.00			-			5,101.47
TOTAL CURRENT ASSETS	$	8,000.00		$	2,545.00		$	2,120.00		$	-		$	10,442.94
Other Assets
Collectable Assets	$	-		$	-		$	11,910.71		$	-		$	34,068.75
TOTAL OTHER ASSETS
TOTAL ASSETS	$	8,000.00		$	2,545.00		$	14,030.71		$	-		$	44,511.69
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable											-
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			-			1,060.00			-			5,101.47
TOTAL CURRENT LIABILITIES	$	-		$	-		$	1,060.00		$	-		$	5,101.47
TOTAL LIABILITIES	$	-		$	-		$	1,060.00		$	-		$	5,101.47
MEMBERS’ EQUITY
Membership Contributions	$	39,600.00		$	43,940.00		$	60,000.00		$	100,680.00		$	87,240.00
Membership Distributions		(19,210.00	)		(21,130.43	)		-			(79,474.00	)		-
Retained Equity		(12,390.00	)		(20,264.57	)		(46,675.53	)		(21,206.00	)		(47,829.78	)
Net Income / (loss)		-			-			(353.76	)		-			-
TOTAL MEMBERS’ EQUITY	$	8,000.00		$	2,545.00		$	12,970.71		$	-		$	39,410.22
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	8,000.00		$	2,545.00		$	14,030.71		$	-		$	44,511.69

F-69

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2024

	#JETERFOILRC BASKETBGS9.5			#JORDAN85 NIKEBASKET			#JORDAN EXQUISITEBGS8			#JORDAN PSA10		#JORDAN ROOKIEJERSEY
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-	$	-
Other Receivables		-			-			-			-		-
Prepaid Consignments		-			-			-			-		-
Due from Related Parties		1,152.50			1,256.00			1,165.00			1,207.48		1,855.00
Due from Affiliate		-			-			-			-		-
Reserve - Asset		1,152.50			1,256.00			1,165.00			707.48		1,855.00
TOTAL CURRENT ASSETS	$	2,305.00		$	2,512.00		$	2,330.00		$	1,914.96	$	3,710.00
Other Assets
Collectable Assets	$	-		$	-		$	13,346.75		$	100,162.52	$	139,178.08
TOTAL OTHER ASSETS
TOTAL ASSETS	$	2,305.00		$	2,512.00		$	15,676.75		$	102,077.48	$	142,888.08
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-	$	-
Sale Payout Liabilities		-			-			-			-		-
Taxes Payable
Due to Affiliates		-			-			-			-		-
Other Current Liabilities		-			-			1,165.00			707.48		1,855.00
TOTAL CURRENT LIABILITIES	$	-		$	-		$	1,165.00		$	707.48	$	1,855.00
TOTAL LIABILITIES	$	-		$	-		$	1,165.00		$	707.48	$	1,855.00
MEMBERS’ EQUITY
Membership Contributions	$	103,350.00		$	141,530.00		$	81,300.00		$	101,370.00	$	246,500.00
Membership Distributions		(7,027.80	)		(203,000.00	)		-			-		-
Retained Equity		(94,017.20	)		63,982.00			(66,788.25	)		-		(86,576.87	)
Net Income / (loss)		-			-			-			-		(18,890.05	)
TOTAL MEMBERS’ EQUITY	$	2,305.00		$	2,512.00		$	14,511.75		$	101,370.00	$	141,033.08
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	2,305.00		$	2,512.00		$	15,676.75		$	102,077.48	$	142,888.08

F-70

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2024

	#JORDANSIGNED PROFESSIONAL BAT			#Jackie Leaf3.5			#JackieRobinson 1952Topps PSA8.5			#JackieRobinson 53Topps8			#JimmieFoxx 1938Bat
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		1,077.50			920.00			825.00			1,055.00			990.00
Due from Affiliate		-			-			-			-			-
Reserve - Asset		1,077.50			920.00			825.00			1,055.00			990.00
TOTAL CURRENT ASSETS	$	2,155.00		$	1,840.00		$	1,650.00		$	2,110.00		$	1,980.00
Other Assets
Collectable Assets	$	-		$	-		$	261,022.65		$	-		$	-
TOTAL OTHER ASSETS
TOTAL ASSETS	$	2,155.00		$	1,840.00		$	262,672.65		$	2,110.00		$	1,980.00
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			-			825.00			-			-
TOTAL CURRENT LIABILITIES	$	-		$	-		$	825.00		$	-		$	-
TOTAL LIABILITIES	$	-		$	-		$	825.00		$	-		$	-
MEMBERS’ EQUITY
Membership Contributions	$	52,900.00		$	42,200.00		$	576,050.00		$	59,000.00		$	98,600.00
Membership Distributions		(13,756.88	)		(11,920.00	)		-			(23,052.00	)		(76,618.75	)
Retained Equity		(36,988.12	)		(28,440.00	)		(314,202.35	)		(33,838.00	)		(20,001.25	)
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	2,155.00		$	1,840.00		$	261,847.65		$	2,110.00		$	1,980.00
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	2,155.00		$	1,840.00		$	262,672.65		$	2,110.00		$	1,980.00

F-71

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2024

	#JokicRefractor 1of1			#Jordan86 FleerBGS9.5 Basket			#JordanExquisite 8.5Flashback			#JordanFleer 86SGC10			#JordanLe BronMagic TripleSigs
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		1,174.62			-			1,005.00			1,405.00			1,048.00
Due from Affiliate		-			-			-			-			-
Reserve - Asset		1,174.62			-			1,005.00			1,405.00			1,048.00
TOTAL CURRENT ASSETS	$	2,349.24		$	-		$	2,010.00		$	2,810.00		$	2,096.00
Other Assets
Collectable Assets	$	-		$	55,437.65		$	45,171.63		$	-		$	-
TOTAL OTHER ASSETS
TOTAL ASSETS	$	2,349.24		$	55,437.65		$	47,181.63		$	2,810.00		$	2,096.00
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			-			1,005.00			-			-
TOTAL CURRENT LIABILITIES	$	-		$	-		$	1,005.00		$	-		$	-
TOTAL LIABILITIES	$	-		$	-		$	1,005.00		$	-		$	-
MEMBERS’ EQUITY
Membership Contributions	$	24,110.00		$	143,550.00		$	181,000.00		$	200,900.00		$	86,750.00
Membership Distributions		(6,076.68	)		-			-			(49,087.50	)		(19,167.50	)
Retained Equity		(15,684.08	)		(88,112.35	)		(134,823.37	)		(149,002.50	)		(65,486.50	)
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	2,349.24		$	55,437.65		$	46,176.63		$	2,810.00		$	2,096.00
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	2,349.24		$	55,437.65		$	47,181.63		$	2,810.00		$	2,096.00

F-72

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2024

	#JordanLe BronSign oftheTimes			#JordanMagicLe BronTriple AutoJersey			#JoshAllen GoldBGS9.5		#JustinHerbert Hidden TreasureRPA			#KAWHI BASKET
ASSETS
Current Assets
Cash	$	-		$	-		$	-	$	-		$	-
Other Receivables		-			-			-		-			-
Prepaid Consignments		-			-			-		-			-
Due from Related Parties		1,050.00			930.30			1,050.00		1,015.00			2,040.00
Due from Affiliate		-			-			-		-			-
Reserve - Asset		1,050.00			930.30			1,050.00		1,015.00			2,040.00
TOTAL CURRENT ASSETS	$	2,100.00		$	1,860.60		$	2,100.00	$	2,030.00		$	4,080.00
Other Assets
Collectable Assets	$	46,209.77		$	-		$	30,200.00	$	12,159.37		$	-
TOTAL OTHER ASSETS
TOTAL ASSETS	$	48,309.77		$	1,860.60		$	32,300.00	$	14,189.37		$	4,080.00
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-	$	-		$	-
Sale Payout Liabilities		-			-			-		-			-
Taxes Payable
Due to Affiliates		-			-			-		-			-
Other Current Liabilities		1,050.00			-			1,050.00		1,015.00			-
TOTAL CURRENT LIABILITIES	$	1,050.00		$	-		$	1,050.00	$	1,015.00		$	-
TOTAL LIABILITIES	$	1,050.00		$	-		$	1,050.00	$	1,015.00		$	-
MEMBERS’ EQUITY
Membership Contributions	$	171,000.00		$	131,900.00		$	31,250.00	$	64,850.00		$	71,610.00
Membership Distributions		-			(130,000.00	)		-		-			(4,412.86	)
Retained Equity		(121,257.75	)		(39.40	)		-		(51,675.63	)		(63,117.14	)
Net Income / (loss)		(2,482.48	)		-			-		-			-
TOTAL MEMBERS’ EQUITY	$	47,259.77		$	1,860.60		$	31,250.00	$	13,174.37		$	4,080.00
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	48,309.77		$	1,860.60		$	32,300.00	$	14,189.37		$	4,080.00

F-73

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2024

	#KOBEREEBOK IVERSONRETROS			#KOUFAX 1955PSA8.5			#KOUFAX 55PSA9			#KareemPoints RecordBall			#KevinDurant HSJersey
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		1,020.00			1,270.00			900.00			850.00			885.00
Due from Affiliate		-			-			-			-			-
Reserve - Asset		1,020.00			1,270.00			900.00			850.00			885.00
TOTAL CURRENT ASSETS	$	2,040.00		$	2,540.00		$	1,800.00		$	1,700.00		$	1,770.00
Other Assets
Collectable Assets	$	20,843.75		$	-		$	156,220.43		$	23,472.53		$	21,281.25
TOTAL OTHER ASSETS
TOTAL ASSETS	$	22,883.75		$	2,540.00		$	158,020.43		$	25,172.53		$	23,051.25
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		1,020.00			-			900.00			850.00			885.00
TOTAL CURRENT LIABILITIES	$	1,020.00		$	-		$	900.00		$	850.00		$	885.00
TOTAL LIABILITIES	$	1,020.00		$	-		$	900.00		$	850.00		$	885.00
MEMBERS’ EQUITY
Membership Contributions	$	92,000.00		$	37,920.00		$	497,500.00		$	392,500.00		$	227,000.00
Membership Distributions		-			(100,000.00	)		-			-			-
Retained Equity		(70,136.25	)		64,620.00			(289,728.00	)		(343,507.42	)		(169,365.00	)
Net Income / (loss)		-			-			(50,651.57	)		(24,670.05	)		(35,468.75	)
TOTAL MEMBERS’ EQUITY	$	21,863.75		$	2,540.00		$	157,120.43		$	24,322.53		$	22,166.25
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	22,883.75		$	2,540.00		$	158,020.43		$	25,172.53		$	23,051.25

F-74

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2024

	#Kobe1997 AirBallGame UsedShoes			#KobeBlack HistoryMonth FinalSeasonShoes			#KobeBryant 2001Warm UpJacket			#KobeBryant FirstWhite #24Jersey			#KobeBryant RookieSneakers
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		400.00			1,005.00			995.00			550.00			1,005.00
Due from Affiliate		-			-			-			-			-
Reserve - Asset		400.00			1,005.00			995.00			550.00			1,005.00
TOTAL CURRENT ASSETS	$	800.00		$	2,010.00		$	1,990.00		$	1,100.00		$	2,010.00
Other Assets
Collectable Assets	$	-		$	12,993.04		$	73,454.06		$	122,856.60		$	-
TOTAL OTHER ASSETS
TOTAL ASSETS	$	800.00		$	15,003.04		$	75,444.06		$	123,956.60		$	2,010.00
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			1,005.00			995.00			550.00			-
TOTAL CURRENT LIABILITIES	$	-		$	1,005.00		$	995.00		$	550.00		$	-
TOTAL LIABILITIES	$	-		$	1,005.00		$	995.00		$	550.00		$	-
MEMBERS’ EQUITY
Membership Contributions	$	132,300.00		$	77,200.00		$	209,100.00		$	710,700.00		$	138,000.00
Membership Distributions		(94,000.00	)		-			-			-			(152,500.00	)
Retained Equity		(37,500.00	)		(43,915.75	)		(134,650.94	)		(545,532.04	)		16,510.00
Net Income / (loss)		-			(19,286.21	)		-			(41,761.36	)		-
TOTAL MEMBERS’ EQUITY	$	800.00		$	13,998.04		$	74,449.06		$	123,406.60		$	2,010.00
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	800.00		$	15,003.04		$	75,444.06		$	123,956.60		$	2,010.00

F-75

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2024

	#KobeBryant RoyalBlue JordanSneakers			#KobeFinal SeasonSneakers			#KobeLeBron JordanMagic QuadAuto			#Koufax PSA8			#LBJ Exquisite
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		985.00			1,010.00			1,010.00			1,090.00			175.00
Due from Affiliate		-			-			-			-			-
Reserve - Asset		985.00			1,010.00			1,010.00			1,090.00			175.00
TOTAL CURRENT ASSETS	$	1,970.00		$	2,020.00		$	2,020.00		$	2,180.00		$	350.00
Other Assets
Collectable Assets	$	15,269.92		$	19,919.57		$	-		$	-		$	-
TOTAL OTHER ASSETS
TOTAL ASSETS	$	17,239.92		$	21,939.57		$	2,020.00		$	2,180.00		$	350.00
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		985.00			1,010.00			-			-			-
TOTAL CURRENT LIABILITIES	$	985.00		$	1,010.00		$	-		$	-		$	-
TOTAL LIABILITIES	$	985.00		$	1,010.00		$	-		$	-		$	-
MEMBERS’ EQUITY
Membership Contributions	$	93,001.00		$	64,800.00		$	127,000.00		$	44,450.00		$	1,387,500.00
Membership Distributions		-			-			(31,790.00	)		(21,131.00	)		(333,000.00	)
Retained Equity		(76,746.08	)		(43,870.43	)		(93,190.00	)		(21,139.00	)		(1,054,150.00	)
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	16,254.92		$	20,929.57		$	2,020.00		$	2,180.00		$	350.00
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	17,239.92		$	21,939.57		$	2,020.00		$	2,180.00		$	350.00

F-76

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2024

	#LBJKobe ToppsBasket			#LEBRON BLACK REFRACTOR			#LEBRON EMBLEMSOF ENDORSEMENT			#LEBRON MELOW ADETRIORC			#LEBRON ROOKIE
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		-			1,190.00			2,050.00			884.00			2,523.29
Due from Affiliate		-			-			-			-			-
Reserve - Asset		-			1,190.00			2,050.00			884.00			2,273.29
TOTAL CURRENT ASSETS	$	-		$	2,380.00		$	4,100.00		$	1,768.00		$	4,796.58
Other Assets
Collectable Assets	$	-		$	29,157.99		$	16,022.50		$	42,195.33		$	-
TOTAL OTHER ASSETS
TOTAL ASSETS	$	-		$	31,537.99		$	20,122.50		$	43,963.33		$	4,796.58
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			1,190.00			2,050.00			884.00			-
TOTAL CURRENT LIABILITIES	$	-		$	1,190.00		$	2,050.00		$	884.00		$	-
TOTAL LIABILITIES	$	-		$	1,190.00		$	2,050.00		$	884.00		$	-
MEMBERS’ EQUITY
Membership Contributions	$	16,800.00		$	136,050.00		$	221,000.00		$	379,120.00		$	51,100.00
Membership Distributions		(4,924.00	)		-			-			-			(75,000.00	)
Retained Equity		(11,876.00	)		(105,702.01	)		(202,927.50	)		(330,846.00	)		28,696.58
Net Income / (loss)		-			-			-			(5,194.67	)		-
TOTAL MEMBERS’ EQUITY	$	-		$	30,347.99		$	18,072.50		$	43,079.33		$	4,796.58
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	-		$	31,537.99		$	20,122.50		$	43,963.33		$	4,796.58

F-77

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2024

	#LEBRON ULTIMATE			#LUKADONCICGU ROOKIE SNEAKERS			#LeBron BlackDiamond			#LeBron Credentials			#LeBronMelo Bosh2008 TripleLogoMan
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		1,115.00			985.00			-			-			-
Due from Affiliate		-			-			-			-			-
Reserve - Asset		1,115.00			985.00			-			-			-
TOTAL CURRENT ASSETS	$	2,230.00		$	1,970.00		$	-		$	-		$	-
Other Assets
Collectable Assets	$	39,514.38		$	-		$	-		$	35,961.43		$	38,718.75
TOTAL OTHER ASSETS
TOTAL ASSETS	$	41,744.38		$	1,970.00		$	-		$	35,961.43		$	38,718.75
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		1,115.00			-			-			-			-
TOTAL CURRENT LIABILITIES	$	1,115.00		$	-		$	-		$	-		$	-
TOTAL LIABILITIES	$	1,115.00		$	-		$	-		$	-		$	-
MEMBERS’ EQUITY
Membership Contributions	$	185,950.00		$	93,701.00		$	78,750.00		$	196,000.00		$	309,750.00
Membership Distributions		-			(115,000.00	)		(11,815.00	)		-			-
Retained Equity		(145,320.62	)		23,269.00			(66,935.00	)		(160,038.57	)		(271,031.25	)
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	40,629.38		$	1,970.00		$	-		$	35,961.43		$	38,718.75
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	41,744.38		$	1,970.00		$	-		$	35,961.43		$	38,718.75

F-78

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2024

	#LeBron MeloDual Logoman			#LeBron RookieShoes			#LouGehrig RCPhoto			#Luka Rookie Jersey			#Luka White Sparkle
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		650.00			1,075.00			1,012.60			810.00			655.00
Due from Affiliate		-			-			-			-			-
Reserve - Asset		650.00			1,075.00			1,012.60			810.00			655.00
TOTAL CURRENT ASSETS	$	1,300.00		$	2,150.00		$	2,025.20		$	1,620.00		$	1,310.00
Other Assets
Collectable Assets	$	84,151.87		$	119,026.90		$	-		$	127,298.44		$	176,674.55
TOTAL OTHER ASSETS
TOTAL ASSETS	$	85,451.87		$	121,176.90		$	2,025.20		$	128,918.44		$	177,984.55
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		650.00			1,075.00			-			810.00			655.00
TOTAL CURRENT LIABILITIES	$	650.00		$	1,075.00		$	-		$	810.00		$	655.00
TOTAL LIABILITIES	$	650.00		$	1,075.00		$	-		$	810.00		$	655.00
MEMBERS’ EQUITY
Membership Contributions	$	1,110,000.00		$	466,000.00		$	54,260.00		$	522,250.00		$	721,000.00
Membership Distributions		-			-			(22,090.90	)		-			-
Retained Equity		(1,025,198.13	)		(345,898.10	)		(30,143.90	)		(319,254.64	)		(543,670.45	)
Net Income / (loss)		-			-			-			(74,886.92	)		-
TOTAL MEMBERS’ EQUITY	$	84,801.87		$	120,101.90		$	2,025.20		$	128,108.44		$	177,329.55
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	85,451.87		$	121,176.90		$	2,025.20		$	128,918.44		$	177,984.55

F-79

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2024

	#MAGIC BIRDDRJ			#MAGIC BIRDDRJ PSA8BASKET			#MAGICBIRD LOGOMAN			#MAHOMES EMERALDRPA BGS9			#MAHOMES ROOKIE
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		1,930.00			1,091.00			1,120.00			1,235.00			4,792.11
Due from Affiliate		-			-			-			-			-
Reserve - Asset		1,930.00			1,091.00			1,120.00			1,235.00			4,417.11
TOTAL CURRENT ASSETS	$	3,860.00		$	2,182.00		$	2,240.00		$	2,470.00		$	9,209.22
Other Assets
Collectable Assets	$	-		$	-		$	38,460.00		$	-		$	-
TOTAL OTHER ASSETS
TOTAL ASSETS	$	3,860.00		$	2,182.00		$	40,700.00		$	2,470.00		$	9,209.22
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			-			1,120.00			-			-
TOTAL CURRENT LIABILITIES	$	-		$	-		$	1,120.00		$	-		$	-
TOTAL LIABILITIES	$	-		$	-		$	1,120.00		$	-		$	-
MEMBERS’ EQUITY
Membership Contributions	$	355,280.00		$	28,160.00		$	512,800.00		$	82,340.00		$	136,575.00
Membership Distributions		(720,000.00	)		(4,505.00	)		-			(115,000.00	)		(182,500.00	)
Retained Equity		368,580.00			(21,473.00	)		(473,220.00	)		35,130.00			55,134.22
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	3,860.00		$	2,182.00		$	39,580.00		$	2,470.00		$	9,209.22
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	3,860.00		$	2,182.00		$	40,700.00		$	2,470.00		$	9,209.22

F-80

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2024

	#MANTLE 1952 BOWMAN PSA8			#MANTLE 1952 TOPPSPSA8		#MANTLE 1956 PSA8 BASKET			#MANTLE 1960 PSA9			#MANTLE52 TOPPSPSA7
ASSETS
Current Assets
Cash	$	-		$	-	$	-		$	-		$	-
Other Receivables		-			-		-			-			-
Prepaid Consignments		-			-		-			-			-
Due from Related Parties		-			1,470.00		1,080.50			1,080.50			-
Due from Affiliate		-			-		-			-			-
Reserve - Asset		-			1,470.00		1,080.50			1,080.50			-
TOTAL CURRENT ASSETS	$	-		$	2,940.00	$	2,161.00		$	2,161.00		$	-
Other Assets
Collectable Assets	$	-		$	497,330.00	$	-		$	-		$	242,433.99
TOTAL OTHER ASSETS
TOTAL ASSETS	$	-		$	500,270.00	$	2,161.00		$	2,161.00		$	242,433.99
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-	$	-		$	-		$	-
Sale Payout Liabilities		-			-		-			-			-
Taxes Payable										-
Due to Affiliates		-			-		-			-			-
Other Current Liabilities		-			1,470.00		-			-			-
TOTAL CURRENT LIABILITIES	$	-		$	1,470.00	$	-		$	-		$	-
TOTAL LIABILITIES	$	-		$	1,470.00	$	-		$	-		$	-
MEMBERS’ EQUITY
Membership Contributions	$	15,600.00		$	498,800.00	$	29,675.00		$	42,270.00		$	316,000.00
Membership Distributions		(18,249.01	)		-		(20,000.00	)		(48,025.00	)		-
Retained Equity		2,649.01			-		(7,514.00	)		7,916.00			(56,029.39	)
Net Income / (loss)		-			-		-			-			(17,536.62	)
TOTAL MEMBERS’ EQUITY	$	0.00		$	498,800.00	$	2,161.00		$	2,161.00		$	242,433.99
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	0.00		$	500,270.00	$	2,161.00		$	2,161.00		$	242,433.99

F-81

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2024

	#MANTLE54 BOWMAN BASKET			#MANTLEMINT 1953			#MARINO1984 ROOKIECARD BGS10BASKET			#MARINO MANNING FAVRE JERSEYS			#MAYS 1951 BOWMAN7
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		1,030.00			5,000.00			-			4,320.40			1,010.00
Due from Affiliate		-			-			-			-			-
Reserve - Asset		1,030.00			-			-			4,320.40			1,010.00
TOTAL CURRENT ASSETS	$	2,060.00		$	5,000.00		$	-		$	8,640.80		$	2,020.00
Other Assets
Collectable Assets	$	-		$	-		$	-		$	19,477.50		$	40,488.14
TOTAL OTHER ASSETS
TOTAL ASSETS	$	2,060.00		$	5,000.00		$	-		$	28,118.30		$	42,508.14
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			-			-			4,320.40			1,010.00
TOTAL CURRENT LIABILITIES	$	-		$	-		$	-		$	4,320.40		$	1,010.00
TOTAL LIABILITIES	$	-		$	-		$	-		$	4,320.40		$	1,010.00
MEMBERS’ EQUITY
Membership Contributions	$	53,200.00		$	2,493,000.00		$	19,580.00		$	51,940.00		$	105,000.00
Membership Distributions		(34,107.35	)		(3,100,000.00	)		(9,054.20	)		-			-
Retained Equity		(17,032.65	)		612,000.00			(10,525.80	)		(24,895.85	)		(62,487.66	)
Net Income / (loss)		-			-			-			(3,246.25	)		(1,014.20	)
TOTAL MEMBERS’ EQUITY	$	2,060.00		$	5,000.00		$	-		$	23,797.90		$	41,498.14
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	2,060.00		$	5,000.00		$	-		$	28,118.30		$	42,508.14

F-82

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2024

	#MAYS 1951 PHOTO			#MAYS 1952 PSA8			#MAYS 1959PSA9 BASKET			#MAYS1960 PSA9			#MAY WEATHERRC PSA10
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		1,033.00			960.00			1,062.00			1,604.74			522.50
Due from Affiliate		-			-			-			-			-
Reserve - Asset		1,033.00			960.00			1,062.00			1,604.74			522.50
TOTAL CURRENT ASSETS	$	2,066.00		$	1,920.00		$	2,124.00		$	3,209.48		$	1,045.00
Other Assets
Collectable Assets	$	-		$	81,551.37		$	-		$	-		$	-
TOTAL OTHER ASSETS
TOTAL ASSETS	$	2,066.00		$	83,471.37		$	2,124.00		$	3,209.48		$	1,045.00
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable								-
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			960.00			-			-			-
TOTAL CURRENT LIABILITIES	$	-		$	960.00		$	-		$	-		$	-
TOTAL LIABILITIES	$	-		$	960.00		$	-		$	-		$	-
MEMBERS’ EQUITY
Membership Contributions	$	53,210.00		$	252,750.00		$	25,456.00		$	19,140.00		$	26,270.00
Membership Distributions		(65,000.00	)		-			(24,220.00	)		(14,726.25	)		(3,964.40	)
Retained Equity		13,856.00			(126,873.17	)		888.00			(1,204.27	)		(21,260.60	)
Net Income / (loss)		-			(43,365.46	)		-			-			-
TOTAL MEMBERS’ EQUITY	$	2,066.00		$	82,511.37		$	2,124.00		$	3,209.48		$	1,045.00
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	2,066.00		$	83,471.37		$	2,124.00		$	3,209.48		$	1,045.00

F-83

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2024

	#MESSI ROOKIE BASKET			#MIKANRC PHOTO			#MLBAll StarGame TicketRun Collection			#MLBHALL OFFAME BASEBALL			#MONTANA RCPSA10
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		1,085.00			1,085.00			1,010.00			1,040.00			-
Due from Affiliate		-			-			-			-			-
Reserve - Asset		1,085.00			1,085.00			1,010.00			1,040.00			-
TOTAL CURRENT ASSETS	$	2,170.00		$	2,170.00		$	2,020.00		$	2,080.00		$	-
Other Assets
Collectable Assets	$	-		$	-		$	9,607.37		$	100,615.49		$	-
TOTAL OTHER ASSETS
TOTAL ASSETS	$	2,170.00		$	2,170.00		$	11,627.37		$	102,695.49		$	-
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			-			1,010.00			1,040.00			-
TOTAL CURRENT LIABILITIES	$	-		$	-		$	1,010.00		$	1,040.00		$	-
TOTAL LIABILITIES	$	-		$	-		$	1,010.00		$	1,040.00		$	-
MEMBERS’ EQUITY
Membership Contributions	$	94,460.00		$	57,500.00		$	50,900.00		$	308,400.00		$	67,320.00
Membership Distributions		(9,000.48	)		(82,500.00	)		-			-			(41,140.00	)
Retained Equity		(83,289.52	)		27,170.00			(40,282.63	)		(151,714.38	)		(26,180.00	)
Net Income / (loss)		-			-			-			(55,030.13	)		-
TOTAL MEMBERS’ EQUITY	$	2,170.00		$	2,170.00		$	10,617.37		$	101,655.49		$	-
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	2,170.00		$	2,170.00		$	11,627.37		$	102,695.49		$	-

F-84

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2024

	#MOOKIE BETTS GLOVE			#MPJ Championship Ticket			#MagicBird DrJ1980PSA9 (BH SPORTS)			#Mahomes Bronze Basket			#Mahomes Immaculate 1of1
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		1,052.50			1,035.50			1,100.50			975.00			1,010.00
Due from Affiliate		-			-			-			-			-
Reserve - Asset		1,052.50			1,035.50			1,100.50			975.00			1,010.00
TOTAL CURRENT ASSETS	$	2,105.00		$	2,071.00		$	2,201.00		$	1,950.00		$	2,020.00
Other Assets
Collectable Assets	$	-		$	1,965.63		$	-		$	-		$	67,123.00
TOTAL OTHER ASSETS
TOTAL ASSETS	$	2,105.00		$	4,036.63		$	2,201.00		$	1,950.00		$	69,143.00
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			1,035.50			-			-			1,010.00
TOTAL CURRENT LIABILITIES	$	-		$	1,035.50		$	-		$	-		$	1,010.00
TOTAL LIABILITIES	$	-		$	1,035.50		$	-		$	-		$	1,010.00
MEMBERS’ EQUITY
Membership Contributions	$	63,110.00		$	31,450.00		$	32,950.00		$	115,000.00		$	227,000.00
Membership Distributions		(12,457.25	)		-			(12,008.80	)		(11,934.00	)		-
Retained Equity		(48,547.75	)		(28,409.56	)		(18,740.20	)		(101,116.00	)		(158,867.00	)
Net Income / (loss)		-			(39.31	)		-			-			-
TOTAL MEMBERS’ EQUITY	$	2,105.00		$	3,001.13		$	2,201.00		$	1,950.00		$	68,133.00
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	2,105.00		$	4,036.63		$	2,201.00		$	1,950.00		$	69,143.00

F-85

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2024

	#Mahomes NT1of1			#Mahomes NT8.5			#Mantle1953 Bowman8 Basket			#Mantle1953 Topps8			#Mantle1957 ToppsPSA8.5
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		4,555.00			1,041.20			1,016.00			995.00			1,084.00
Due from Affiliate		-			-			-			-			-
Reserve - Asset		4,555.00			1,041.20			1,016.00			995.00			1,084.00
TOTAL CURRENT ASSETS	$	9,110.00		$	2,082.40		$	2,032.00		$	1,990.00		$	2,168.00
Other Assets
Collectable Assets	$	312,772.49		$	-		$	-		$	57,344.71		$	-
TOTAL OTHER ASSETS
TOTAL ASSETS	$	321,882.49		$	2,082.40		$	2,032.00		$	59,334.71		$	2,168.00
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		4,555.00			-			-			995.00			-
TOTAL CURRENT LIABILITIES	$	4,555.00		$	-		$	-		$	995.00		$	-
TOTAL LIABILITIES	$	4,555.00		$	-		$	-		$	995.00		$	-
MEMBERS’ EQUITY
Membership Contributions	$	1,667,500.00		$	165,900.00		$	53,000.00		$	103,500.00		$	58,300.00
Membership Distributions		-			(24,777.50	)		(26,413.75	)		-			(32,657.00	)
Retained Equity		(1,350,172.51	)		(139,040.10	)		(24,554.25	)		(45,160.29	)		(23,475.00	)
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	317,327.49		$	2,082.40		$	2,032.00		$	58,339.71		$	2,168.00
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	321,882.49		$	2,082.40		$	2,032.00		$	59,334.71		$	2,168.00

F-86

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2024

	#Mantle1964 Topps9			#Mantle1965 Topps9			#Mantle1966 ToppsPSA9 Basket			#Mantle1967 Topps9			#Mantle1968 PSA9Basket
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		1,038.00			1,250.50			1,040.00			635.50			1,076.50
Due from Affiliate		-			-			-			-			-
Reserve - Asset		1,038.00			1,250.50			1,040.00			685.50			1,076.50
TOTAL CURRENT ASSETS	$	2,076.00		$	2,501.00		$	2,080.00		$	1,321.00		$	2,153.00
Other Assets
Collectable Assets	$	-		$	-		$	-		$	-		$	-
TOTAL OTHER ASSETS
TOTAL ASSETS	$	2,076.00		$	2,501.00		$	2,080.00		$	1,321.00		$	2,153.00
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			-			-			-			-
TOTAL CURRENT LIABILITIES	$	-		$	-		$	-		$	-		$	-
TOTAL LIABILITIES	$	-		$	-		$	-		$	-		$	-
MEMBERS’ EQUITY
Membership Contributions	$	51,152.50		$	39,950.00		$	45,660.00		$	21,470.00		$	38,050.00
Membership Distributions		(24,973.00	)		(19,200.00	)		(28,334.75	)		(11,921.25	)		(15,491.25	)
Retained Equity		(24,103.50	)		(18,249.00	)		(15,245.25	)		(8,227.75	)		(20,405.75	)
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	2,076.00		$	2,501.00		$	2,080.00		$	1,321.00		$	2,153.00
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	2,076.00		$	2,501.00		$	2,080.00		$	1,321.00		$	2,153.00

F-87

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2024

	#Mantle1969 Topps9			#Mantle51 BowmanSGC7			#Mantle DebutStub			#Maris58 ToppsPSA9			#Mays1956 GrayPSA9
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		3,060.00			960.25			1,012.50			1,100.05			1,080.00
Due from Affiliate		-			-			-			-			-
Reserve - Asset		3,060.00			960.25			1,012.50			1,100.05			1,080.00
TOTAL CURRENT ASSETS	$	6,120.00		$	1,920.50		$	2,025.00		$	2,200.10		$	2,160.00
Other Assets
Collectable Assets	$	-		$	-		$	18,587.42		$	-		$	-
TOTAL OTHER ASSETS
TOTAL ASSETS	$	6,120.00		$	1,920.50		$	20,612.42		$	2,200.10		$	2,160.00
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			-			1,012.50			-			-
TOTAL CURRENT LIABILITIES	$	-		$	-		$	1,012.50		$	-		$	-
TOTAL LIABILITIES	$	-		$	-		$	1,012.50		$	-		$	-
MEMBERS’ EQUITY
Membership Contributions	$	35,400.00		$	83,845.00		$	118,250.00		$	29,345.00		$	59,000.00
Membership Distributions		(14,887.75	)		(36,498.01	)		-			(16,808.29	)		(29,920.00	)
Retained Equity		(14,392.25	)		(45,426.49	)		(98,650.08	)		(10,336.61	)		(26,920.00	)
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	6,120.00		$	1,920.50		$	19,599.92		$	2,200.10		$	2,160.00
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	6,120.00		$	1,920.50		$	20,612.42		$	2,200.10		$	2,160.00

F-88

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2024

	#MessiMega cracks#71 PSA9			#Michael PorterJr Basket			#Mikan48 Bowman PSA7			#NTBBall WaxBundle			#NadalNet ProGlossy
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		-			-			1,002.50			975.00			1,038.50
Due from Affiliate		-			-			-			-			-
Reserve - Asset		-			-			1,002.50			975.00			1,038.50
TOTAL CURRENT ASSETS	$	-		$	-		$	2,005.00		$	1,950.00		$	2,077.00
Other Assets
Collectable Assets	$	14,062.50		$	-		$	-		$	-		$	-
TOTAL OTHER ASSETS
TOTAL ASSETS	$	14,062.50		$	-		$	2,005.00		$	1,950.00		$	2,077.00
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			-			-			-			-
TOTAL CURRENT LIABILITIES	$	-		$	-		$	-		$	-		$	-
TOTAL LIABILITIES	$	-		$	-		$	-		$	-		$	-
MEMBERS’ EQUITY
Membership Contributions	$	90,000.00		$	31,065.00		$	42,551.00		$	142,500.00		$	30,650.00
Membership Distributions		-			(2,167.50	)		(25,680.00	)		(51,303.42	)		(6,655.50	)
Retained Equity		(56,250.00	)		(28,897.50	)		(14,866.00	)		(89,246.58	)		(21,917.50	)
Net Income / (loss)		(19,687.50	)		-			-			-			-
TOTAL MEMBERS’ EQUITY	$	14,062.50		$	-		$	2,005.00		$	1,950.00		$	2,077.00
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	14,062.50		$	-		$	2,005.00		$	1,950.00		$	2,077.00

F-89

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2024

	#NegroLeague Legendary CutsBasket			#NolanRyan 1968 Milton BradleyPSA9			#NolanRyan 1968 ToppsPSA8.5			#OVECHKIN THECUP BGS8.5			#OZZIE SMITHRC BGS9.5
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		995.00			1,030.00			1,061.50			1,070.00			-
Due from Affiliate		-			-			-			-			-
Reserve - Asset		995.00			1,030.00			1,061.50			1,070.00			-
TOTAL CURRENT ASSETS	$	1,990.00		$	2,060.00		$	2,123.00		$	2,140.00		$	-
Other Assets
Collectable Assets	$	25,963.53		$	77,544.67		$	-		$	-		$	-
TOTAL OTHER ASSETS
TOTAL ASSETS	$	27,953.53		$	79,604.67		$	2,123.00		$	2,140.00		$	-
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		995.00			1,030.00			-			-			-
TOTAL CURRENT LIABILITIES	$	995.00		$	1,030.00		$	-		$	-		$	-
TOTAL LIABILITIES	$	995.00		$	1,030.00		$	-		$	-		$	-
MEMBERS’ EQUITY
Membership Contributions	$	92,800.00		$	172,500.00		$	24,850.00		$	42,250.00		$	74,710.00
Membership Distributions		-			-			(13,927.25	)		(55,000.00	)		(6,800.00	)
Retained Equity		(65,705.00	)		(93,925.33	)		(8,799.75	)		14,890.00			(67,910.00	)
Net Income / (loss)		(136.47	)		-			-			-			-
TOTAL MEMBERS’ EQUITY	$	26,958.53		$	78,574.67		$	2,123.00		$	2,140.00		$	-
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	27,953.53		$	79,604.67		$	2,123.00		$	2,140.00		$	-

F-90

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2024

	#Orange Dominguez			#OscarRobertson Cincinnati RoyalsJersey			#OttoGraham1950 BowmanPSA9			#Ovechkin SPAuthBasket9.5			#Ovechkin TheCupBGS GemMint9.5
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		3,028.80			915.00			1,011.50			1,290.10			830.00
Due from Affiliate		-			-			-			-			-
Reserve - Asset		3,028.80			915.00			1,011.50			1,290.10			830.00
TOTAL CURRENT ASSETS	$	6,057.60		$	1,830.00		$	2,023.00		$	2,580.20		$	1,660.00
Other Assets
Collectable Assets	$	-		$	-		$	-		$	13,987.69		$	121,112.83
TOTAL OTHER ASSETS
TOTAL ASSETS	$	6,057.60		$	1,830.00		$	2,023.00		$	16,567.89		$	122,772.83
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			-			-			1,290.10			830.00
TOTAL CURRENT LIABILITIES	$	-		$	-		$	-		$	1,290.10		$	830.00
TOTAL LIABILITIES	$	-		$	-		$	-		$	1,290.10		$	830.00
MEMBERS’ EQUITY
Membership Contributions	$	38,395.00		$	295,414.00		$	51,378.00		$	32,380.00		$	468,500.00
Membership Distributions		(7,803.00	)		(320,000.00	)		(70,000.00	)		-			-
Retained Equity		(24,534.40	)		26,416.00			20,645.00			(17,102.21	)		(346,557.17	)
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	6,057.60		$	1,830.00		$	2,023.00		$	15,277.79		$	121,942.83
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	6,057.60		$	1,830.00		$	2,023.00		$	16,567.89		$	122,772.83

F-91

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2024

	#PaulMolitor 1978ToppsPSA10			#PaulPierce 2010ASG Jersey			#Pele1958 AmericanaPSA3			#Peyton Manning MVPHelmet			#RICKEY HENDERSONRC PSA10
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		1,017.50			1,025.50			1,002.50			955.00			-
Due from Affiliate		-			-			-			-			-
Reserve - Asset		1,017.50			1,025.50			1,002.50			955.00			-
TOTAL CURRENT ASSETS	$	2,035.00		$	2,051.00		$	2,005.00		$	1,910.00		$	-
Other Assets
Collectable Assets	$	-		$	4,088.50		$	39,606.25		$	75,960.49		$	-
TOTAL OTHER ASSETS
TOTAL ASSETS	$	2,035.00		$	6,139.50		$	41,611.25		$	77,870.49		$	-
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			1,025.50			1,002.50			955.00			-
TOTAL CURRENT LIABILITIES	$	-		$	1,025.50		$	1,002.50		$	955.00		$	-
TOTAL LIABILITIES	$	-		$	1,025.50		$	1,002.50		$	955.00		$	-
MEMBERS’ EQUITY
Membership Contributions	$	53,990.00		$	31,450.00		$	126,740.00		$	190,020.00		$	152,200.00
Membership Distributions		(21,130.43	)		-			-			-			(67,000.00	)
Retained Equity		(30,824.57	)		(26,336.00	)		(82,170.62	)		(113,104.51	)		(85,200.00	)
Net Income / (loss)		-			-			(3,960.63	)		-			-
TOTAL MEMBERS’ EQUITY	$	2,035.00		$	5,114.00		$	40,608.75		$	76,915.49		$	-
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	2,035.00		$	6,139.50		$	41,611.25		$	77,870.49		$	-

F-92

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2024

	#RODGERS PLAYOFF CONTENDERS GREEN			#RONALDO2002 PANINIFUTEBOL STICKERSPSA10			#RONALDO2003 PANINIMEGA CRAQUESPSA10			#RUTHGEHRIG BALL			#RipkenRookie Jersey&Card Basket
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		1,042.50			965.00			875.00			1,868.28			956.50
Due from Affiliate		-			-			-			-			-
Reserve - Asset		1,042.50			965.00			875.00			1,508.28			956.50
TOTAL CURRENT ASSETS	$	2,085.00		$	1,930.00		$	1,750.00		$	3,376.56		$	1,913.00
Other Assets
Collectable Assets	$	-		$	26,131.88		$	50,466.45		$	-		$	78,320.57
TOTAL OTHER ASSETS
TOTAL ASSETS	$	2,085.00		$	28,061.88		$	52,216.45		$	3,376.56		$	80,233.57
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			965.00			875.00			-			956.50
TOTAL CURRENT LIABILITIES	$	-		$	965.00		$	875.00		$	-		$	956.50
TOTAL LIABILITIES	$	-		$	965.00		$	875.00		$	-		$	956.50
MEMBERS’ EQUITY
Membership Contributions	$	20,949.00		$	115,500.00		$	325,590.00		$	73,620.00		$	159,400.00
Membership Distributions		(30,000.00	)		-			-			(55,227.25	)		-
Retained Equity		11,136.00			(88,403.12	)		(274,248.55	)		(15,016.19	)		(80,122.93	)
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	2,085.00		$	27,096.88		$	51,341.45		$	3,376.56		$	79,277.07
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	2,085.00		$	28,061.88		$	52,216.45		$	3,376.56		$	80,233.57

F-93

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2024

	#Roy Campanella1949 BowmanPSA9			#Ruth1914 Baltimore NewsSGC3			#Ruth33 GoudeySGC8			#Sadaharu OhBat			#SandyKoufax1956 ToppsGray BackPSA9
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		-			2,180.60			1,390.00			1,037.50			267.50
Due from Affiliate		-			-			-			-			-
Reserve - Asset		-			2,180.60			1,390.00			1,037.50			267.50
TOTAL CURRENT ASSETS	$	-		$	4,361.20		$	2,780.00		$	2,075.00		$	535.00
Other Assets
Collectable Assets	$	-		$	-		$	140,603.92		$	-		$	-
TOTAL OTHER ASSETS
TOTAL ASSETS	$	-		$	4,361.20		$	143,383.92		$	2,075.00		$	535.00
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable											-
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			-			1,390.00			-			-
TOTAL CURRENT LIABILITIES	$	-		$	-		$	1,390.00		$	-		$	-
TOTAL LIABILITIES	$	-		$	-		$	1,390.00		$	-		$	-
MEMBERS’ EQUITY
Membership Contributions	$	61,600.00		$	66,540.00		$	142,250.00		$	25,850.00		$	36,090.00
Membership Distributions		(27,853.74	)		(96,138.00	)		-			(54,718.75	)		(24,973.00	)
Retained Equity		(33,746.26	)		33,959.20			(256.08	)		30,943.75			(10,582.00	)
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	(0.00	)	$	4,361.20		$	141,993.92		$	2,075.00		$	535.00
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	(0.00	)	$	4,361.20		$	143,383.92		$	2,075.00		$	535.00

F-94

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2024

	#Satchel Paige48 LeafSGC30			#Seager Orange Refractor Basket			#Serena03 NetProPSA 10Basket			#ShoelessJoe Jackson1915 PSA8			#StephCurry Sneakers
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		1,057.45			1,140.00			1,017.50			1,227.50			990.00
Due from Affiliate		-			-			-			-			-
Reserve - Asset		1,052.45			1,140.00			1,017.50			1,227.50			990.00
TOTAL CURRENT ASSETS	$	2,109.90		$	2,280.00		$	2,035.00		$	2,455.00		$	1,980.00
Other Assets
Collectable Assets	$	-		$	-		$	-		$	-		$	-
TOTAL OTHER ASSETS
TOTAL ASSETS	$	2,109.90		$	2,280.00		$	2,035.00		$	2,455.00		$	1,980.00
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			-			-			-			-
TOTAL CURRENT LIABILITIES	$	-		$	-		$	-		$	-		$	-
TOTAL LIABILITIES	$	-		$	-		$	-		$	-		$	-
MEMBERS’ EQUITY
Membership Contributions	$	37,050.00		$	16,880.00		$	18,800.00		$	99,950.00		$	82,000.00
Membership Distributions		(24,973.00	)		(3,500.00	)		(1,326.00	)		(18,263.91	)		(110,000.00	)
Retained Equity		(9,967.10	)		(11,100.00	)		(15,439.00	)		(79,231.09	)		29,980.00
Net Income / (loss)		-			-			-			-			-
TOTAL MEMBERS’ EQUITY	$	2,109.90		$	2,280.00		$	2,035.00		$	2,455.00		$	1,980.00
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	2,109.90		$	2,280.00		$	2,035.00		$	2,455.00		$	1,980.00

F-95

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2024

	#TATIS BOWMAN BLACKLABEL			#TATUM FLAWLESS10			#TED WILLIAMS1939 PLAYBALL			#TIGER PUTTER			#TIGER SIFORKIDS
ASSETS
Current Assets
Cash	$	-		$	-		$	-		$	-		$	-
Other Receivables		-			-			-			-			-
Prepaid Consignments		-			-			-			-			-
Due from Related Parties		1,650.00			1,090.00			1,080.00			1,217.50			1,115.00
Due from Affiliate		-			-			-			-			-
Reserve - Asset		1,650.00			1,090.00			1,080.00			1,217.50			1,115.00
TOTAL CURRENT ASSETS	$	3,300.00		$	2,180.00		$	2,160.00		$	2,435.00		$	2,230.00
Other Assets
Collectable Assets	$	-		$	-		$	-		$	-		$	13,974.52
TOTAL OTHER ASSETS
TOTAL ASSETS	$	3,300.00		$	2,180.00		$	2,160.00		$	2,435.00		$	16,204.52
LIABILITIES AND MEMBERS’ EQUITY
CURRENT LIABILITIES
Consignment Liabilities	$	-		$	-		$	-		$	-		$	-
Sale Payout Liabilities		-			-			-			-			-
Taxes Payable
Due to Affiliates		-			-			-			-			-
Other Current Liabilities		-			-			-			-			1,115.00
TOTAL CURRENT LIABILITIES	$	-		$	-		$	-		$	-		$	1,115.00
TOTAL LIABILITIES	$	-		$	-		$	-		$	-		$	1,115.00
MEMBERS’ EQUITY
Membership Contributions	$	223,000.00		$	47,600.00		$	33,960.00		$	215,860.00		$	24,900.00
Membership Distributions		(13,090.00	)		(100,000.00	)		(31,696.50	)		(180,276.48	)		-
Retained Equity		(206,610.00	)		54,580.00			(103.50	)		(33,148.52	)		(7,133.13	)
Net Income / (loss)		-			-			-			-			(2,677.35	)
TOTAL MEMBERS’ EQUITY	$	3,300.00		$	2,180.00		$	2,160.00		$	2,435.00		$	15,089.52
TOTAL LIABILITIES AND MEMBERS’ EQUITY	$	3,300.00		$	2,180.00		$	2,160.00		$	2,435.00		$	16,204.52

F-96

Collectable Sports Assets, LLC

Balance Sheet as of December 31, 2024

	#TIGER SPAUTHENTIC BGS9.5		#TRAEYOUNG FLAWLESS BGS9		#TYSONRC BGS9BASKET		#Tatum Flawless GoldBGS9.5		#TheRock Bumble BeePSA10
ASSETS
Current Assets
Cash	$	-	$	-	$	-	$	-	$	-
Other Receivables		-		-		-		-		-
Prepaid Consignments		-		-		-		-		-
Due from Related Parties