Company: BNRG
Filing Date: 2025-03-04
Form Type: 20-F
Source: 0001213900-25-020178
Chunk: 94

Company: Brenmiller Energy Ltd.
Filing Date: 2025-03-04
Form: 20-F
Item: Item 19
Chunk 94
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 conducted our audits of these consolidated
financial statements 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 consolidated 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 consolidated 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
consolidated 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 consolidated financial statements. We believe that our audits provide
a reasonable basis for our opinion.

  /s/ Kesselman & Kesselman                                      
  Certified Public Accountants (Isr.)                            
  A member firm of PricewaterhouseCoopers International Limited  
  Tel Aviv, Israel                                               
  March 4, 2025                                                  
  We have served as the Company’s auditor since 2017.            

Kesselman & Kesselman, 146 Derech Menachem Begin
St. Tel-Aviv 6492103, Israel,
P. O Box 7187 Tel-Aviv 6107120, Telephone: +972 -3- 7954555, Fax:+972 -3- 7954556, www. pwc. com/il

F-2

Brenmiller Energy Ltd.

CONSOLIDATED BALANCE SHEETS

(U. S. dollars in thousands, except for number of
shares and par value)

                                                                                                                       December 31                                    
                                                                                                                       2024                         2023              
 ──────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Assets                                                                                                                                                              
  CURRENT ASSETS:                                                                                                                                                     
  Cash and cash equivalents                                                                                     3      $                 4,101      $          3,183  
  Restricted deposits                                                                                                                       29                    34  
  Trade receivables, net