Full text of JVDA, LLC's X-17A-5 filed 2024-03-29 (period 2023-12-31). Broker-dealer annual report from SEC EDGAR — readable, searchable, and available as markdown for AI agents.
{0}------------------------------------------------ #### **JVDA LLC DBA J.V. Delaney & Associates.** Financial Statements and Supplemental Schedules December 31 , 2023 (With Independent Auditors' Report Thereon and Supplemental Schedules) These financial statements and schedules should be deemed confidential pursuant to subparagraph (e)(3) of Rule **l** 7a-5 of the Securities and Exchange Commission. {1}------------------------------------------------ ## December 31, 2023 ## Table of Contents | REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM | 1 | |--------------------------------------------------------------------|-----| | STATEMENT OF FINANCIAL CONDITION | 2 | | NOTES TO FINANCIAL STATEMENTS | 3-4 | | SUPPLEMENTAL INFORMATION PURSUANT TO RULE 17a-5 | | | OF THE SECURITIES EXCHANGE ACT OF 1934: | 5 | | SCHEDULE I - COMPUTATION OF NET CAPITAL UNDER RULE | | | 15c3-1 OF THE SECURITIES AND EXCHANGE COMMISSION | 6 | | SCHEDULE II & III-<br>INFORMATION RELATING TO RESERVE REQUIREMENTS | | | FOR BROKER/DEALERS AND INFORMATION RELATING TO | | | POSSESSION OR CONTROL REQUIREMENTS PURSUANT TO RULE 15c3-3 | 7 | | EXEMPTION REPORT | 9 | | INDEPENDENT AUDITORS' REPORT ON EXEMPTION REPORT | | {2}------------------------------------------------  ## **REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM** Mr. J.V. Delaney, Owner JVDA LLC DBA J.V. Delaney & Associates. Newport Beach, California #### **Opinion on the Financial Statements** We have audited the accompanying statement of financial condition of JVDA LLC DBA J.V. Delaney & Associates as of December 31, 2023, and the related statements of income (loss), changes in net assets, and cash flows for the 15-month reporting period then ended, and the related notes and schedules (collectively referred to as the financial statements). In our opinion, the financial statements present fairly, in all material respects, the financial position of J.V. Delaney & Associates as of December 31 , 2023, and the results of its operations and its cash flows for the reporting period then ended in conformity with accounting principles generally accepted in the United States of America. ## **Emphasis of Matter** As discussed in Note 2 to the financial statements, J.V. Delaney & Associates submitted a request to change the Fiscal Year End Date from September 30 to December 31 to FINRA during May 2023. FINRA approved the change and agreed that the audit submitted as of December 31 , 2023 will cover…Read the full text as markdown