Medical Aesthetic Solutions, LLC Financial Statements (Exhibit 99.1)

Summary

Financial statements of Medical Aesthetic Solutions, LLC for the period March 16, 2020 (inception) through December 31, 2020, filed as Exhibit 99.1, with an independent auditor's report addressed to the company's member. The statements comprise a balance sheet, a statement of operations and member's equity, a statement of cash flows and notes. The notes report advertising costs of $62,341 for the period and describe a loan under the Paycheck Protection Program, guaranteed by the U.S. Small Business Administration, at 1% interest with a maturity of five years, which may be forgiven under 15 U.S.C. § 636(a)(36). The final note states that on July 28, 2021 the sole member's entire interest in the company was sold to an unrelated third party.

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Exhibit 99.1

Medical Aesthetic Solutions, LLC

Financial Statements

For the Period March 16, 2020 (Inception)

Through December 31, 2020

Table of Contents

Independent Auditor’s Report

To the Member of

Medical Aesthetic Solutions, LLC

We have audited the accompanying financial statements
of Medical Aesthetic Solutions, LLC, which comprise the balance sheet as of December 31, 2020, and the related statement of income and
cash flows for the period March 16, 2020 (inception) through December 31, 2020, and the related notes to the financial statements.

Management’s Responsibility for the
Financial Statements

Management is responsible for the preparation
and fair presentation of these financial statements 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 financial statements that are free from material misstatement, whether due to fraud or error.

Auditor’s Responsibility

Our responsibility is to express an opinion on
these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the
United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the
financial statements are free from material misstatement.

An audit involves performing procedures to obtain
audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment,
including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those
risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial
statements 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 entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating
the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well
as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained
is sufficient and appropriate to provide a basis for our audit opinion.

Opinion

In our opinion, the financial statements referred
to above present fairly, in all material respects, the financial position of Medical Aesthetic Solutions, LLC as of December 31, 2020,
and the results of its operations and its cash flows for the period March 16, 2020 (inception) through December 31, 2020, in accordance
with accounting principles generally accepted in the United States of America.

August 10, 2021

Pittsburgh, PA

MEDICAL AESTHETIC SOLUTIONS, LLC

BALANCE SHEET

December 31, 2020

The accompanying notes are an integral part of these financial statements.

MEDICAL AESTHETIC SOLUTIONS, LLC

STATEMENT OF OPERATIONS AND MEMBER'S EQUITY

March 16, 2020 (Inception) Through December 31, 2020

The accompanying notes are an integral part of these financial statements.

MEDICAL AESTHETIC SOLUTIONS, LLC

STATEMENT OF CASH FLOWS

March 16, 2020 (Inception) Through December 31, 2020

The accompanying notes are an integral part of these financial statements.

Medical Aesthetic Solutions, LLC

Notes to Financial Statements

March 16, 2020 (Inception) Through December 31,
2020

1. Summary of Significant Accounting Policies

Nature of Operations

Medical
Aesthetic Solutions, LLC (the “Company”) was formed on March 16, 2020 (inception) under the laws of the State of
Delaware to operate as a limited liability company. The Company is engaged in the business of providing outpatient medical services
at its office in Sarasota, Florida. The organization, business and summary of significant accounting policies of the Company are
presented to assist in understanding the accompanying financial statements. The financial statements and notes are those of the
Company, and its management is responsible for their integrity and objectivity. These financial statements have been prepared in
accordance with accounting principles generally accepted in the United States of America, which, in the opinion of management, have
been consistently applied.

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could materially differ from those estimates.

Cash

Cash is maintained at a banking institution that are insured by the Federal Deposit Insurance Company up to $250,000. The Company’s deposits may, from time to time, exceed the $250,000 limit; however, management believes that there is no unusual risk present, as the Company places its cash with financial institutions which management considers being of high quality.

Inventory

Inventory is stated at the lower of cost or net realizable value. Cost is determined by the first-in-first-out method.

Equipment

Equipment is stated at cost less accumulated depreciation. Depreciation is computed on the straight-line method over the estimated five-year useful life of the depreciable assets. The Company capitalizes equipment with a cost in excess of $2,500. Expenditures for maintenance and repairs are charged against operations.

Medical Aesthetic Solutions, LLC

Notes to Financial Statements

March 16, 2020 (Inception) Through December 31,
2020

1. Summary of Significant Accounting Policies (cont.)

Revenue Recognition

At inception, the Company adopted FASB issued Accounting Standards Update ("ASU") No. 2014-09, Revenue from Contracts with Customers (Topic 606). ASU 2014-09 outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance.

The guidance outlines a five-step process for revenue recognition that focuses on transfer of control, as opposed to transfer of risk and rewards, and also requires enhanced disclosures regarding the nature, amount, timing and uncertainty of revenues and cash flows from contracts with customers. Major provisions include determining which goods and services are distinct and represent separate performance obligations, how variable consideration is recognized, whether revenue should be recognized at a point in time or over time and ensuring the time value of money is considered in the transaction price.

Revenue
is recognized upon satisfaction of all contractual performance obligations and transfer of control to the customer and is measured
as the amount of consideration the Company expects to be entitled to in exchange for corresponding goods or services. Substantially
all of the Company's sales are single performance obligation arrangements. For service and product revenue, the transaction price is
equivalent to the stated price of the product, net of any stated discounts at a point in time. Service and product
revenue is recognized at the point of sale, net of sales tax.

Advertising

The Company expenses the costs of advertising as paid and totaled $62,341 for the period ended December 31, 2020.

Income Taxes

The Company is a limited liability company classified as a C Corporation for income tax purposes and is not currently under examination by any taxing jurisdiction.

The
Company accounts for income taxes in accordance with ASC 740-10, “Accounting for Income Taxes.” Under this accounting
standard, deferred tax assets or liabilities are computed based on the difference between the financial statement and income tax
bases of assets and liabilities using the applicable enacted income tax rates. Income tax expense includes federal
currently payable and deferred taxes arising from temporary differences between taxable income for financial and income tax
reporting purposes. These temporary differences result principally from depreciation.

The Company adopted ASC 740-10, “Accounting for Uncertainty in Income Taxes, an interpretation of FASB Statement No. 109.” ASC 740-10 prescribes a minimum recognition threshold and measurement methodology that a tax position taken or expected to be taken in a tax return is required to meet before being recognized in the financial statements.

Medical Aesthetic Solutions, LLC

Notes to Financial Statements

March 16, 2020 (Inception) Through December 31,
2020

1. Summary of Significant Accounting Policies (cont.)

In
November 2015, the FASB issued ASU 2015-17, Balance Sheet Classification of Deferred Taxes, which will require entities to present
deferred tax assets and deferred tax liabilities as noncurrent in a classified balance sheet. The ASU simplifies the current
guidance, which requires entities to separately present Deferred Tax Assets (DTAs) and Deferred Tax Liabilities (DTLs) as current
and noncurrent in a classified balance sheet. ASU 2015-17 is effective for financial statements issued for annual periods
beginning after December 15, 2017, and early adoption is permitted. ASU 2015-17 may be either applied prospectively to all DTAs and
DTLs or retrospectively to all periods presented. Management adopted ASU 2015-17 in your inception. As a result, all DTAs
and DTLs are presented as noncurrent in the accompanying consolidated balance sheets as of December 31, 2020.

In accordance with ASC 740-10, management performed an analysis of the Company’s tax positions and concluded that there are no uncertain tax positions, therefore, a liability for unrecognized tax positions is not required.

The Company’s deferred income tax liability was $16,841 as of December 31, 2020. There were no other material deferred tax assets and liabilities.

Recent Accounting Pronouncements

ASU No. 2016-02, Leases (Topic 842). In February 2016, the FASB issued a new standard on leasing. From the lessee's perspective, the new standard establishes a right-of-use (ROU) model that requires a lessee to record a ROU asset and a lease liability on the balance sheet for all leases with terms longer than 12 months. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition in the income statement for lessees. From the lessor's perspective, the new standard requires a lessor to classify leases as sales type, finance or operating. A lease will be treated as a sale if it transfers all of the risks and rewards, as well as control of the underlying asset, to the lessee. If risk and rewards are conveyed without the transfer of control, the lease is treated as a financing lease. If the lessor doesn't convey risks and rewards or control, an operating lease results. For nonpublic entities this new standard is effective for fiscal years beginning after December 15, 2021. A modified retrospective transition approach is required for leases for capital and operating leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, with certain practical expedients available. A modified retrospective transition approach is required for lessors for sales-type, direct financing, and operating leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, with certain practical expedients available. The Company is in the process of evaluating the impact of this new pronouncement on its financial statements.

Medical Aesthetic Solutions, LLC

Notes to Financial Statements

March 16, 2020 (Inception) Through December 31,
2020

2. Equipment

Equipment is as follows at December 31:

December 31, | 2020
Medical equipment | $ | 89,904
Less accumulated depreciation | (9,711 | )
Net equipment | $ | 80,193

Depreciation expense for the period ended December 31, 2020 was $9,711.

3. Controlling Interest and Related Party Transactions

All of the Company’s membership units are owned by one individual.

4. Facility Lease

The
Company leases a retail facility under an operating lease on a month-to-month basis. The monthly lease payments are $3,390 and total
rent expense was $26,739 for the period ended December 31, 2020.

5. Note Payable

On
July 1, 2020, the Company purchased inventory and equipment and assumed the loan related to the assets in the amount of
$39,937. Annual interest on the loan is 9.482% and monthly payments are $2,667. The remaining term of the note as of the
acquisition date was fourteen months. The entire outstanding balance of $32,003 is classified as a current liability as
of December 31, 2020.

6. Subsequent Events

Management
has evaluated events and transactions subsequent to the balance sheet through the date of the independent auditors’ report
(the date the financial statements were available to be issued) for potential recognition or disclosure in the financial statements.
Management has not identified any items requiring recognition or disclosure, except as described below.

Medical Aesthetic Solutions, LLC

Notes to Financial Statements

March 16, 2020 (Inception) Through December 31,
2020

6. Subsequent Events (cont.)

On May 19, 2021, the Company entered into a $39,327 loan agreement with Itria Ventures LLC that included terms and conditions related to the forgiveness of the loan and the guaranty by the U.S. Small Business Administration (“SBA”), an agency of the Government of the United States, under the Paycheck Protection Program. Interest on the loan is charged at 1% and the maturity date is five years from the date of the loan. The indebtedness may be forgiven, pursuant to and subject to, the terms of the Paycheck Protection Program (15 U.S.C. § 636(a)(36)), and the guidance issued in relation thereto by the SBA and/or the U.S. Department of Treasury.

On July 28, 2021, the sole member’s entire interest in the Company was sold to an unrelated third party.

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