{"url_path":"/sec/rct/10-k/2026/item-16c","section_key":"item-16c","section_title":"Item 16C PRINCIPAL ACCOUNTANT FEES AND SERVICES**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/2027360/0001493152-26-023944-index.html","accession_number":"0001493152-26-023944","cik":"0002027360","ticker":"RCT","issuer_name":"RedCloud Holdings plc","edgar_url":"https://www.sec.gov/Archives/edgar/data/2027360/0001493152-26-023944-index.html","primary_entity_key":"0002027360","primary_entity_name":"RedCloud Holdings plc"},"word_count":414,"has_tables":true,"body_markdown":"**ITEM\n16C. PRINCIPAL ACCOUNTANT FEES AND SERVICES**\n\n \n\nTurner,\nStone & Company, L.L.P., located in Dallas, Texas, served as RedCloud Holdings plc’s independent auditor for the fiscal year\nended December 31, 2024, and through September 23, 2025.\n\n \n\nPKF\nLittlejohn LLP, Chartered Accountants, located in London, United Kingdom, has served as RedCloud Holdings plc’s independent auditor\nsince September 24, 2025, and audited the Company’s consolidated financial statements for the fiscal year ended December 31, 2025.\n\n \n\nThe\nfollowing table sets forth the aggregate fees billed by our independent registered public accounting firms for professional services\nrendered for the fiscal years indicated:\n\n \n\n  \n\nYear ended\n\nDecember 31,\n \n\n  \n2025  \n2024 \n\nAudit fees (1) \n$306,500  \n$443,500 \n\nTax fees (2) \n -  \n - \n\nTotal \n 306,500  \n 443,500 \n\n \n\n(1)\n“Audit\nfees” include fees for professional services rendered by our independent registered public accounting firms in connection with\nthe audit of our annual consolidated financial statements for the applicable fiscal year, procedures related to the preparation and\nfiling of our annual report on Form 20-F, fees for consent procedures performed related to our Form F-1 filings and consultation\nconcerning financial accounting and reporting standards. Audit fees for the year ended December 31, 2025 relate to services provided\nby PKF Littlejohn LLP and Turner, Stone & Company, L.L.P., while audit fees for 2024 relate to services provided by Turner, Stone\n& Company, L.L.P.\n\n \n \n\n \nAudit\nfees for 2025 include $215,000 related to services provided by PKF Littlejohn LLP and $91,500 related to services provided by Turner,\nStone & Company, L.L.P.\n\n \n \n\n \nAudit\nfees for 2024 of $443,500 relate entirely to services provided by Turner, Stone & Company, L.L.P.\n\n \n \n\n(2)\n“Tax\nfees” include fees for professional services rendered and performed during the period by our independent registered public\naccounting firm for tax compliance and tax advice and tax planning services on actual or contemplated transactions.\n\n \n\n**Audit\nCommittee’s Pre-Approval Policies and Procedures**\n\n \n\nOur\nAudit Committee has adopted a pre-approval policy for the engagement of our independent accountant to perform certain audit and non-audit\nservices. Pursuant to this policy, which is designed to assure that such engagements do not impair the independence of our auditors,\nthe audit committee pre-approves a maximum amount for certain potential services and approval is provided prior to any service performed\nby the independent accountant. Prior to any engagement of the independent accountant by the Company or its subsidiaries to render audit\nor non-audit services, a detailed description of the particular service to be performed as well as the fee structure are pre-approved\nby the Company’s audit committee."}