Company: LSEB
Filing Date: 2025-07-15
Form Type: 10-K
Source: 0001199835-25-000233
Chunk: 473

Company: LSEB Creative Corp.
Filing Date: 2025-07-15
Form: 10-K
Item: Item 6
Chunk 473
---
 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.

Critical Audit Matters

Critical audit matters are matters arising
from the current period audit of the financial statements that were communicated or required to be communicated to the audit committee
and that (1) relate to accounts or disclosures that are material to the financial statements and (2) involved our especially challenging,
subjective, or complex judgments. We determined that there were no critical audit matters.

Aloba, Awomolo & Partners –
PCAOB ID #7275

We have served as the Company’s auditor
since 2025.

Ibadan, Nigeria

July 15, 2025

Page | 1

    LSEB
    Creative Corp.
  
    CONSOLIDATED
    BALANCE SHEETS
  
    (Expressed
    in US dollars)

    March 31,  
    March 31, 

    2025  
    2024 

    (Audited)  
    (Audited) 

    $  
    $ 
  
    ASSETS 

    Current assets 

    Cash 
     858  
     4,448 
  
    Advances to suppliers 
     —  
     15,143 
  
    Accounts Receivable 
     8,067  
     1,731 
  
    Inventory 
     184,461  
     129,992 
  
    Prepayments and Other Receivables 
     —  
     178 
  
    Total current assets 
     193,386  
     151,492 

    Non-current assets 

    Equipment, net [Note 6] 
     2,374  
     3,242 
  
    Total assets 
     195,760  
     154,734 

    LIABILITIES AND STOCKHOLDERS’ DEFICIENCY 

    Current liabilities 

    Accounts payable 
     20,835  
     5,881 
  
    Accrued liabilities 
     8,834  
     11,877 
  
    Loan from shareholder 
     10,000  
     — 
  
    Shares to be issued