Neural Therapeutics Inc. — Audit Report / Information 2026

Apr 17, 2026

NNT

April 15, 2026

Kreston GTA LLP, Horizon Assurance LLP Ontario Securities Commission British Columbia Securities Commission Autorité des marchés financiers Alberta Securities Commission

Re: Notice of Change of Auditors

In compliance with section 4.11 of National Instrument 51-102 – Continuous Disclosure Obligations ("NI 51-102"), please be advised as follows:

There have been no reservations in the Former Auditor's reports in connection with the audits of the two most recently completed fiscal years. There are no reportable events, including disagreements, consultations or unresolved issues, as such terms are defined in National Instrument 51-102.

1. Effective on April 15, 2026, Horizon Assurance LLP resigned as Neural Therapeutics Inc.'s ("Neural") auditors on their own initiative due to a different level of expertise required to assist with the audit matters relating to Neural's investment into CWE European Holdings Inc.
2. On April 15, 2026, Kreston GTA LLP were appointed as Neural's successor auditors.
3. The board of directors of Neural and its audit committee have approved the resignation of Horizon Assurance LLP and the appointment of Kreston GTA LLP. Neural will ask that the shareholders of the Company ratify the appointment of Kreston GTA LLP at the next annual meeting of the shareholders of the Company.
4. Horizon Assurance LLP auditor's report on Neural financial statements for the fiscal year ended July 31, 2025 and 2024 did not contain any modified opinions.
5. The Board of Directors is of the opinion that there are no "reportable events" as such term is defined in section 4.11(1) of NI 51-102 which occurred in connection with the audit of the two most recently completed fiscal years or for any period subsequent to the most recently completed fiscal period for which an auditors' report was issued.

NEURAL THERAPEUTICS INC.

/s/ "Ian Campbell" Ian Campbell Chief Executive Officer