Company: CUB
Filing Date: 2025-03-21
Form Type: 10-K
Source: 0001013762-25-001006
Chunk: 1332

Company: Lionheart Holdings
Filing Date: 2025-03-21
Form: 10-K
Item: Item 13
Chunk 1332
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 reference
can be inspected on the SEC website at www.sec.gov. 

Item 16. Form 10-K Summary.

Omitted
at our Company’s option.

40

LIONHEART
HOLDINGS

INDEX
TO FINANCIAL STATEMENTS

  Report of Independent Registered Public Accounting Firm (PCAOB ID 100) F-2  Financial Statement:    Balance Sheet as of December 31, 2024  F-3  Statement of Operations for the Period from February 21, 2024 (Inception) through December 31, 2024  F-4  Statement of Changes in Shareholders’ Deficit for the Period from February 21, 2024 (Inception) through December 31, 2024 F-5  Statement of Cash Flows for the Period from February 21, 2024 (Inception) through December 31, 2024 F-6  Notes to Financial Statement F-7 to F-19 

F-1

REPORT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors and Shareholders of

Lionheart Holdings

Opinion on the Financial Statements

We have audited the accompanying balance sheet of Lionheart Holdings
(the “Company”) as of December 31, 2024, and the related statements of operations, changes in shareholders’ deficit
and cash flows for the period from February 21, 2024 (inception) to December 31, 2024, and the related notes (collectively referred to
as the “financial statements”). In our opinion, the financial statements present fairly, in all material respects, the financial
position of the Company as of December 31, 2024, and the results of its operations and its cash flows for the period from February 21,
2024 (inception) to December 31, 2024, in conformity with accounting principles generally accepted in the United States of America.

Basis for Opinion

These financial statements are the responsibility of the Company’s
management. Our responsibility is to express an opinion on the Company’s financial statements based on our audit. We are a public
accounting firm registered with the Public Company Accounting Oversight Board (United States) ("PCAOB") and are required to
be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations
of the Securities and Exchange Commission and the PCAOB.

We