Company: SNBH
Filing Date: 2025-04-16
Form Type: 10-K
Source: 0001731122-25-000581
Chunk: 900

Company: SENTIENT BRANDS HOLDINGS INC.
Filing Date: 2025-04-16
Form: 10-K
Item: Item 13
Chunk 900
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3
  
    Audit Fees - Victor Mokuolu, CPA LLC 
    $19,000  
    $12,750 
  
    Audit Related Fees - Victor Mokuolu, CPA LLC 
     —  
     — 
  
    Tax Fees 
     —  
     — 
  
    All Other Fees 
     —  
     — 
  
    Totals 
    $19,000  
    $12,750 

AUDIT FEES. Consists of fees billed for professional
services rendered for the audit of the Company’s consolidated financial statements and review of the interim consolidated financial
statements included in quarterly reports and services in connection with statutory and regulatory filings or engagements.

AUDIT-RELATED FEES. Consists of fees billed for preparation
of financial statements and related services that are reasonably related to the performance of the audit or review of the Company’s
consolidated financial statements and are not reported under “Audit Fees.”

TAX FEES. Consists of fees billed for professional
services for tax compliance, tax advice and tax planning.

ALL OTHER FEES. Consists of fees for products and
services other than the services reported above. There were no management consulting services provided in fiscal 2024 or 2023.

POLICY ON AUDIT COMMITTEE PRE-APPROVAL OF AUDIT AND
PERMISSIBLE NON-AUDIT SERVICES OF INDEPENDENT AUDITORS

The Company currently does not have a designated Audit
Committee, and accordingly, the Company’s Board of Directors’ policy is to pre-approve all audit and permissible non-audit
services provided by the independent auditors. These services may include audit services, audit-related services, tax services and other
services. Pre-approval is generally provided for up to one year and any pre-approval is detailed as to the particular service or category
of services and is generally subject to a specific budget. The independent auditors and management are required to periodically report
to the Company’s Board of Directors regarding the extent of services provided by the independent auditors in accordance with this
pre-approval, and the fees for the services performed to date. The Board of Directors may also pre-approve particular services on a case-by-case
basis.

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ITEM 15. EXHIBITS

    Exhibit No.
     
    Exhibit Description

    2.1
     
    Reorganization Agreement between Intelligent Buying Inc. and Jaguaring Company d/b/a Cannavolve