Company: LSEB
Filing Date: 2025-07-15
Form Type: 10-K
Source: 0001199835-25-000233
Chunk: 143

Company: LSEB Creative Corp.
Filing Date: 2025-07-15
Form: 10-K
Item: Item 1A
Chunk 143
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 that are designed to ensure that information required to be disclosed in the reports that it files
or submits under the Securities Exchange Act of 1934 (the “Exchange Act”) is recorded, processed, summarized and reported,
within the time periods specified in the Securities and Exchange Commission’s rules and forms. Disclosure controls and procedures
include, without limitation, controls and procedures designed to ensure that information required to be disclosed by an issuer in the
reports that it files or submits under the Securities Exchange Act of 1934 is accumulated and communicated to the issuer’s management,
including its principal executive and principal financial officers, or persons performing similar functions, as appropriate to allow
timely decisions regarding required disclosure. The Company maintains such a simple system of controls and procedures in an effort to
ensure that all information which it is required to disclose in the reports it files under the Securities Exchange Act of 1934 is recorded,
processed, summarized and reported within the time periods specified under the SEC’s rules and forms and that information required
to be disclosed is accumulated and communicated to principal executive and principal financial officers to allow timely decisions regarding
disclosure.

As
of the end of the period covered by this report, we carried out an evaluation, under the supervision and with the participation of our
chief executive officer and chief financial officer, of the effectiveness of the design and operation of our disclosure controls and
procedures. Based on this evaluation, our chief executive officer and chief financial officer concluded that our disclosure controls
and procedures were not effective to provide reasonable assurance of achieving the objectives of timely alerting them to material information
required to be included in our periodic SEC reports and of ensuring that such information is recorded, processed, summarized and reported
with the time periods specified. Our chief executive officer and chief financial officer also concluded that our disclosure controls
and procedures were not effective as of the end of the period covered by this report to provide reasonable assurance of the achievement
of these objectives.

Management’s
Annual Report on Internal Control Over Financial Reporting

Management
of and its consolidated subsidiaries is responsible for establishing and maintaining adequate internal control over financial reporting.
Our internal control over financial reporting is a process designed under the supervision of its principal executive and principal financial
officers and effected by our Board of Directors, management and other personnel, to provide reasonable assurance regarding the reliability
of financial reporting and the preparation of its consolidated financial statements for external reporting purposes in accordance with
U.S. generally accepted accounting principles.

43

Because
of its inherent limitations, internal control over financial