Company: BAYAU
Filing Date: 2025-04-01
Form Type: 10-K
Source: 0001641172-25-002125
Chunk: 1174

Company: Bayview Acquisition Corp
Filing Date: 2025-04-01
Form: 10-K
Item: Item 11
Chunk 1174
---
 our audits. 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
conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audits to obtain
reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company
is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits,
we are required to obtain an understanding of internal control over financial reporting, but not for the purpose of expressing an opinion
on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion.

Our
audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error
or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding
the amounts and disclosures in the financial statements. Our audit also included evaluating the accounting principles used and significant
estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audits
provide a reasonable basis for our opinion.

/s/
UHY LLP

We
have served as the Company’s auditor since 2023.

New
York, New York

April 1, 2025

 F-2 

BAYVIEW
ACQUISITION CORP

BALANCE
SHEETS

    December
                                                                                                                         31, 2024  
    December
                                                                                                                         31, 2023 
  
    ASSETS 

    Cash 
    $93,620  
     582,308 
  
    Prepaid expenses 
     31,347  
     72,014 
  
    Total
    Current Assets 
     124,967  
     654,322 
  
    Prepaid expenses – non-current 
     -  
     29,677 
  
    Investments
    held in trust account 
     39,582,820  
     60,107,055 
  
    Total
    Assets 
    $39,707,787  
     60,791,054