Company: GHRS
Filing Date: 2025-07-29
Form Type: 20-F/A
Source: 0001140361-25-027850
Chunk: 260

Company: GH Research PLC
Filing Date: 2025-07-29
Form: 20-F/A
Chunk 260
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 financial officer and effected by the board of directors, management and other personnel, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with IFRS Accounting Standards as adopted by the International Accounting Standards Board (IASB) and includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with IFRS Accounting Standards, and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the company's assets that could have a material effect on the financial statements. Our management assessed the effectiveness of our internal control over financial reporting as of December 31, 2024. This assessment was performed under the direction and supervision of our Chief Executive Officer and our Vice President, Finance, and based on criteria established in Internal Control—Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission, or COSO. Based on such evaluation, management, including our Chief Executive Officer and Vice President, Finance concluded that, our internal control over financial reporting was effective as of December 31, 2024. C. Attestation Report of the Registered Public Accounting Firm This Annual Report does not include an attestation report of the Company’s registered public accounting firm because we are an emerging growth company under the JOBS Act and as such, we are exempted from such attestation requirement. D. Changes in Internal Control Over Financial Reporting Other than disclosed below, there were no changes to internal control over financial reporting (as defined in Exchange Act Rule 13a-15(f)) during the fiscal year ended December 31, 2024, that would have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting. Remediation of Previously Reported Material Weaknesses As previously described in our Annual Report on Form 20-F for the fiscal year ended December 31, 2023, we identified material weaknesses in our internal control over financial reporting. We determined that we lacked a sufficient number of trained professionals with an appropriate level of accounting knowledge, training and experience to:

| ● | design and maintain formal accounting policies, procedures and controls over the fair presentation