Company: FLDDW
Filing Date: 2025-03-28
Form Type: 10-K
Source: 0001013762-25-004107
Chunk: 2090

Company: Fold Holdings, Inc.
Filing Date: 2025-03-28
Form: 10-K
Item: Item 12
Chunk 2090
---
 during
the years ended December 31, 2024 and 2023.

Tax Fees

We paid Withum $0 and $10,504
for tax compliance, tax planning and tax advice for the years ended December 31, 2024 and 2023, respectively.

All Other Fees

We did not pay Withum for
other services for the years ended December 31, 2024 and 2023.

Audit Committee Pre-Approval Policies and Procedures

Our audit committee was formed
upon the consummation of the initial public offering. 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 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).

98

PART IV

Item
15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES.

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

(1)
Financial Statements:

    Page

    Report of Independent Registered
    Public Accounting Firm (PCAOB ID Number 100)
     
    F-2

    Financial Statements:

    Consolidated Balance Sheets
     
    F-3

    Consolidated Statements
    of Operations
     
    F-4

    Consolidated Statements
    of Changes in Stockholders’ Deficit
     
    F-5

    Consolidated Statements
    of Cash Flows
     
    F-6

    Notes to Consolidated Financial
    Statements
     
    F-7 to F-22

(2)
Financial Statements Schedules:

None.

(3)
Exhibits

The following exhibits are
filed as part of, or incorporated by reference into, this Annual Report on Form 10-K. The SEC maintains an Internet site at www.sec.gov
that contains reports, proxy and information statements, and other information regarding issuers that file electronically with the SEC,
including the Company. Copies of the exhibits which are incorporated herein by reference can be obtained on the SEC website at www.sec.gov.

99

    Exhibit No.
     
    Description
  
    2.1
     
    Agreement and Plan of Merger, dated July 24, 2024, by and among FTAC Emerald