Company: CUB
Filing Date: 2025-03-21
Form Type: 10-K
Source: 0001013762-25-001006
Chunk: 226

Company: Lionheart Holdings
Filing Date: 2025-03-21
Form: 10-K
Item: Item 1B
Chunk 226
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 fees, as well as attendance at Audit Committee meetings.

38

Audit-Related
Fees

Audit-related
fees 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
fees for the period from February 21, 2024 (inception) through December 31, 2024 because such services were not rendered to us. 

Tax
Fees

Tax
fees consist of fees billed for professional services relating to tax compliance, tax planning and tax advice.  We
did not pay Withum for tax services, planning or advice for the period from February 21, 2024 (inception) through December 31, 2024 because
such services were not rendered to us. 

All
Other Fees 

All other fees consist of fees
billed for all other services. We did not pay Withum for any other services for the period from February 21, 2024 (inception) through
December 31, 2024. 

Pre-Approval
Policy

Our
Audit Committee was formed upon the consummation of our Initial Public Offering. As a result, the Audit Committee did not pre-approve
all of the foregoing services, although any services rendered prior to the formation of our Audit Committee were approved by our Board
of Directors. 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 performed and 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).

39

PART
IV

Item
15. Exhibit and Financial Statement Schedules.

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

(1)Financial
                                            Statements

    Page
  
    Report of Independent Registered Public Accounting Firm (PCAOB ID 100)
     
    F-2
  
    Balance Sheet as of December 31, 2024
     
    F-3
  
    Statement of Operations for the Period from February 21,