v2.3.0.15

BIOGERON, INC. (F/K/A ANGEL ACQUISITION CORP.) BALANCE SHEETS (USD $)	Sep. 30, 2011	Dec. 31, 2010
Current assets
Cash	$ 567	$ 8,151
Loan receivable	63,372	54,950
Accounts receivable	450	450
Prepaid	0	1,000
Other receivables	0	1,473
Total current assets	64,389	66,024
Property, plant and equipment, net (note 6)	0	1,228,831
Property held for resale (note 7)	0	496,000
Total assets	64,389	1,790,855
Current liabilities
Accounts payable	24,959	6,929
Notes payable	161,761	1,979,136
Notes payable, net of discount	33,288	0
Accrued expenses	6,463	2,019
Accrued salary	0	60,000
Derivative liability	100,181	0
Other liabilities (note 5)	51,960	103,670
Total current liabilities	378,612	2,151,754
Total liabilities	428,612	2,151,754
Stockholders' equity (deficit)
Common stock, 15,900,000,000 shares authorized, par value $.00001, 7,905,908,229 and 7,755,908,229 shares issued and outstanding, respectively	79,059	76,559
Common stock subscribed	85,000	105,723
Series A preferred stock subscribed	0	30,000
Additional paid-in capital	20,466,442	19,834,425
Accumulated deficit	(20,995,124)	(20,407,949)
Total stockholders' equity (deficit)	(364,223)	(360,899)
Total liabilities and stockholders' equity (deficit)	64,389	1,790,855
Series A - Convertible Preferred Stock
Stockholders' equity (deficit)
Preferred stock	100	43
Series B - Convertible Preferred Stock
Stockholders' equity (deficit)
Preferred stock	300	300
Series C - Convertible Preferred Stock
Stockholders' equity (deficit)
Preferred stock	$ 0	$ 0

Monetary value of common stock sold to investors under subscription that has been paid in full for which the shares are yet to be issued to the investor.

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Notes payable, net of discount.

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Monetary value of preferred stock sold to investors under subscription that has been paid in full for which the shares are yet to be issued to the investor.

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Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Amounts due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer) for goods or services (including trade receivables) that have been delivered or sold in the normal course of business.

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Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Carrying value as of the balance sheet date of the obligations incurred through that date and payable for employees' services provided. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Excess of issue price over par or stated value of the entity's capital stock and amounts received from other transactions involving the entity's stock or stockholders. Includes adjustments to additional paid in capital. Some examples of such adjustments include recording the issuance of debt with a beneficial conversion feature and certain tax consequences of equity instruments awarded to employees. Use this element for the aggregate amount of additional paid-in capital associated with common and preferred stock. For additional paid-in capital associated with only common stock, use the element additional paid in capital, common stock. For additional paid-in capital associated with only preferred stock, use the element additional paid in capital, preferred stock.

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Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

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Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

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Property, plant and equipment that is held for sale apart from normal operations and anticipated to be sold in less than one year.

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Unrestricted cash available for day-to-day operating needs, for an entity that has cash equivalents, but does not aggregate cash equivalents with cash on the balance sheet.

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Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.

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Fair value as of the balance sheet date of the gross assets less the gross liabilities of a derivative liability or group of derivative liabilities.

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Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.

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Total of all Liabilities and Stockholders' Equity items (or Partners' Capital, as applicable), including the portion of equity attributable to noncontrolling interests, if any.

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Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.

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An amount representing an agreement for an unconditional promise by the maker to pay the Entity (holder) a definite sum of money at a future date(s) within one year of the balance sheet date or the normal operating cycle, whichever is longer. Such amount may include accrued interest receivable in accordance with the terms of the debt. The debt also may contain provisions including a discount or premium, payable on demand, secured, or unsecured, interest bearing or noninterest bearing, among a myriad of other features and characteristics. This amount does not include amounts related to receivables held-for-sale.

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Aggregate par or stated value of issued nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable preferred shares, par value and other disclosure concepts are in another section within stockholders' equity.

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