Company: VMCWF
Filing Date: 2025-03-31
Form Type: 10-K
Source: 0001641172-25-001827
Chunk: 703

Company: Valuence Merger Corp. I
Filing Date: 2025-03-31
Form: 10-K
Item: Item 5
Chunk 703
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 for other service for the year ended December 31, 2024 and 2023.

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 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).

PART
IV

ITEM
15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES.

(a)
The following documents are filed as part of this Form 10-K:

(1)
Financial Statements:

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

    Balance Sheets
    F-3
  
    Statements of Operations
    F-4
  
    Statements of Changes in Shareholders’ Deficit
    F-5
  
    Statements of Cash Flows
    F-6
  
    Notes to Financial Statements
    F-7
    to F-22

(2)
Financial Statement Schedules:

None.

73

(3)
Exhibits

    Exhibit
    Number
     
    Description

    3.1
     
    Amended and Restated Memorandum and Articles of Association (Incorporated by reference to the corresponding exhibit to the Company’s Quarterly Report on Form 10-Q, filed with the SEC on August 15, 2022).
  
    3.2
     
    Certificate of Amendment to the Amended and Restated Memorandum and Articles of Association of Valuence Merger Corp. I. (Incorporated by reference to Exhibit 3.1 to the Company’s Current Report on Form 8-K filed with the SEC on June 1, 2023).
  
    3.3
     
    Certificate of Amendment to the Amended and Restated Memorandum and Articles of Association of Valuence Merger Corp. I. (Incorporated by reference to Exhibit 3.2 to