Company: SNBH
Filing Date: 2025-04-16
Form Type: 10-K
Source: 0001731122-25-000581
Chunk: 602

Company: SENTIENT BRANDS HOLDINGS INC.
Filing Date: 2025-04-16
Form: 10-K
Item: Item 8
Chunk 602
---
The financial statements begin on Page F-1.

ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS
ON ACCOUNTING AND FINANCIAL DISCLOSURE

None.

26

ITEM 9A. CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

We maintain disclosure controls and procedures that
are designed to ensure that material information required to be disclosed in our periodic reports filed under the Securities Exchange
Act of 1934, as amended, or 1934 Act, is recorded, processed, summarized, and reported within the time periods specified in the SEC’s
rules and forms and to ensure that such information is accumulated and communicated to our management, including our Chief Executive Officer
and Chief Financial Officer as appropriate, to allow timely decisions regarding required disclosure. We carried out an evaluation, under
the supervision and with the participation of our management, including the principal executive officer and the principal financial officer
(principal financial officer), of the effectiveness of the design and operation of our disclosure controls and procedures, as defined
in Rule 13(a)-15(e) under the 1934 Act, as of the end of the period covered by this report. Based on this evaluation, because of
the Company’s limited resources and limited number of employees, management concluded that our disclosure controls and procedures
were ineffective as of December 31, 2024.

Management’s Report on Internal Control
over Financial Reporting

Our management is responsible for establishing and
maintaining adequate internal control over financial reporting. The Company’s internal control over financial reporting is designed
to provide reasonable assurances regarding the reliability of financial reporting and the preparation of the financial statements of the
Company in accordance with U.S. generally accepted accounting principles, or GAAP. Because of its inherent limitations, internal control
over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods
are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree or compliance with the
policies or procedures may deteriorate.

With the participation of our Chief Executive Officer
and Chief Financial Officer (principal financial officer), our management conducted an evaluation of the effectiveness of our internal
control over financial reporting as of December 31, 2024 based on the framework in Internal Control—Integrated Framework issued
by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”). Based on our evaluation and the material
weaknesses described below,