{"url_path":"/sec/okyo/10-k/2026/item-15","section_key":"item-15","section_title":"Item 15 CONTROLS AND PROCEDURES**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-07-20","source_url":"https://www.sec.gov/Archives/edgar/data/1849296/0001493152-26-033847-index.html","accession_number":"0001493152-26-033847","cik":"0001849296","ticker":"OKYO","issuer_name":"OKYO Pharma Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/1849296/0001493152-26-033847-index.html","primary_entity_key":"0001849296","primary_entity_name":"OKYO Pharma Ltd"},"word_count":362,"has_tables":true,"body_markdown":"**ITEM\n15: CONTROLS AND PROCEDURES**\n\n \n\n*Evaluation\nof Disclosure Controls and Procedures*\n\n \n\n**Disclosure\nControls and Procedures**\n\n \n\nThe\nCompany’s management, with the participation of the Company’s Chief Executive Officer and Chief Financial Officer, have evaluated\nthe effectiveness of the Company’s disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities\nExchange Act of 1934, as amended (the “Exchange Act”)) as of March 31, 2026. Based on that evaluation, the Company’s\nChief Executive Officer and the Company’s Chief Financial Officer have concluded that as of March 31, 2026, there were no material\nweaknesses in the Company’s internal control over financial reporting described below, the Company’s disclosure controls\nand procedures were effective.\n\n \n\n**Management’s\nAnnual Report on Internal Control over Financial Reporting**\n\n \n\nThe\nCompany’s management is responsible for establishing and maintaining adequate internal controls over financial reporting as defined\nin Rules 13a-15(f) and 15d-15(f) under the Exchange Act. The Company’s internal control over financial reporting is a process designed\nto provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external\npurposes in accordance with International Financial Reporting Standards (IFRS) as issued by the International Accounting Standards Board\n(IASB), and IFRIC interpretations as applicable to companies reporting under IFRS.\n\n \n\nBecause\nof their inherent limitations, internal controls over financial reporting may not prevent or detect misstatements. Also, projections\nof any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in\nconditions, or that the degree of compliance with the policies or procedures may deteriorate.\n\n \n\nUnder\nthe supervision and with the participation of management, the Company’s Chief Executive Officer and the Company’s Chief Financial\nOfficer, the Company conducted an informal evaluation, based on regular verbal discussions between management and the audit committee,\nof the effectiveness of its internal control over financial reporting based on the framework described in Internal Control-Integrated\nFramework issued by the Commission of Sponsoring Organizations of the Treadway Commission, as revised in 2013. Based on that evaluation,\nmanagement has concluded that the Company did maintain effective internal control over financial reporting as of the period ended March\n31, 2026 and no material weaknesses were identified.\n\n \n\n82"}