Company: FLDDW
Filing Date: 2025-03-28
Form Type: 10-K
Source: 0001013762-25-004107
Chunk: 1797

Company: Fold Holdings, Inc.
Filing Date: 2025-03-28
Form: 10-K
Item: Item 10
Chunk 1797
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 services rendered.

Audit Fees

Audit fees consist of fees
billed for professional services rendered for the audit of our year-end financial statements and services that are normally provided by
Withum in connection with regulatory filings. The aggregate fees billed by Withum for professional services rendered for the audit of
our annual financial statements, the initial public offering and other required filings with the SEC for the years ended December 31,
2024 and 2023 totaled $179,584 and $89,960, respectively.

Audit-Related Fees

Audit-related services consist
of fees billed for assurance and related services that are reasonably related to performance of the audit or review of our financial statements
and are not reported under “Audit Fees.” These services include attest services that are not required by statute or regulation
and consultations concerning financial accounting and reporting standards. We did not pay Withum for any audit-related services during
the years ended December 31, 2024 and 2023.

Tax Fees

We paid Withum $0 and $10,504
for tax compliance, tax planning and tax advice for the years ended December 31, 2024 and 2023, respectively.

All Other Fees

We did not pay Withum for
other services for the years ended December 31, 2024 and 2023.

Audit Committee Pre-Approval Policies and Procedures

Our audit committee was formed
upon the consummation of the initial public offering. Since the formation of our audit committee, and on a going-forward basis, the audit
committee has and will pre-approve all auditing services and permitted non-audit services to be performed for us by our auditors, including
the fees and terms thereof (subject to the de minimis exceptions for non-audit services described in the Exchange Act which are approved
by the audit committee prior to the completion of the audit).

98

PART IV

Item
15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES.

(a)
The following documents are filed as part of this Annual Report:

(1)
Financial Statements:

    Page

    Report of Independent Registered
    Public Accounting Firm (PCAOB ID Number 100)
     
    F-2

    Financial Statements:

    Consolidated Balance Sheets
     
    F-3

    Consolidated Statements
    of Operations
     
    F-4

    Consolidated Statements
    of Changes in Stockholders’ Deficit
     
    F-5

    Consolidated Statements