Company: CDAQF
Filing Date: 2025-03-25
Form Type: 10-K
Source: 0001641172-25-000421
Chunk: 570

Company: Compass Digital Acquisition Corp.
Filing Date: 2025-03-25
Form: 10-K
Item: Item 2
Chunk 570
---
 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).

55

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 #100, WithumSmith+Brown, PC)
     
    F-2
  
    Financial Statements:

    Balance Sheets as of December 31, 2024 and 2023
     
    F-3
  
    Statements of Operations for the years ended December 31, 2024 and 2023
     
    F-4
  
    Statements of Changes in Shareholders’ Deficit for the years ended December 31, 2024 and 2023
     
    F-5
  
    Statements of Cash Flows for the years ended December 31, 2024 and 2023
     
    F-6
  
    Notes to Financial Statements
     
    F-7

    (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.

Omitted
at our Company’s option.

56

COMPASS
DIGITAL ACQUISITION CORP.

INDEX
TO FINANCIAL STATEMENTS

    Report of Independent Registered Public Accounting Firm (PCAOB ID #100, WithumSmith+Brown, PC) 
    F-2

    Financial Statements:

    Balance Sheets as of December 31, 2024 and 2023