Company: GRAN
Filing Date: 2025-07-31
Form Type: 20-F
Source: 0001213900-25-069627
Chunk: 165

Company: Grande Group Ltd/HK
Filing Date: 2025-07-31
Form: 20-F
Item: Item 19
Chunk 165
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 and the PCAOB.

We conducted our audits in accordance with the
standards of the PCAOB. Those standards require that we plan and perform the audit 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 audits 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/ WWC, P. C.

WWC, P. C.

Certified Public Accountants

PCAOB ID No. 1171

San Mateo, California

July 31, 2025

We have served as the Company’s auditor
since February 29, 2024.

F-2

  GRANDE                         
  GROUP LIMITED                  
  CONSOLIDATED BALANCE SHEETS    
  AS OF MARCH 31, 2025 AND 2024  
  (Stated in US Dollars)         
 ─────────────────────────────────

                                                                                                                                                                                                      2025                      2024                 
 ─────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  ASSETS                                                                                                                                                                                                                                             
  Current assets                                                                                                                                                                                                                                     
  Cash and cash equivalents                                                                                                                                                                           $          2,066,102      $         2,768,730  
  Accounts receivable, net                                                                                                                                                                                       1,187,465                  633,875  
  Contract assets, net                                                                                                                                                                                             197,165                        -  
  Prepaid expenses and other current assets, net                                                                                                                                                                    51,259                   46,711  
  Due from a related party                                                                                                                                                                                               6                        -  
  Total current assets                                                                                                                                                                                          3,5