Company: SIMA
Filing Date: 2025-03-31
Form Type: 10-K
Source: 0001213900-25-026255
Chunk: 859

Company: SIM Acquisition Corp. I
Filing Date: 2025-03-31
Form: 10-K
Item: Item 8
Chunk 859
---
.  We did not pay Withum for any other services for the year ended
December 31, 2024.

Pre-Approval Policy

Our Audit Committee was formed
upon the consummation of our Initial Public Offering. As a result, the Audit Committee did not pre-approve all of the foregoing services,
although any services rendered prior to the formation of our Audit Committee were approved by our Board of Directors. 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 performed and 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).

36

PART IV

Item
15. Exhibit and Financial Statement Schedules.

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

(1)Financial
Statements

    Page

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

    Financial Statements:

    Balance Sheet as of December 31, 2024
     
    F-3

    Statement of Operations for the period from January 29, 2024 (inception) to December 31, 2024
     
    F-4

    Statement of Changes in Shareholder’s Equity (Deficit) for the period from January 29, 2024 (inception) to December 31, 2024
     
    F-5

    Statement of Cash Flows for the period from January 29, 2024 (inception) to December 31, 2024
     
    F-6

    Notes to Financial Statements
     
    F-7 to F-18

    (2)
    Financial Statement Schedules

All financial statement schedules
are omitted because they are not applicable or the amounts are immaterial and not required, or the required information is presented in
the financial statements and notes thereto beginning on page F-1 of this Report.

    (3)
    Exhibits

We hereby file as part of
this Report the exhibits listed in the attached Exhibit Index. Exhibits that are incorporated herein by reference can be inspected on
the SEC website at www.sec.gov. 

Item
16. Form 10-K Summary.