# CEVIDICA SECURITIES GROUP LLC X-17A-5 (2026-03-30) — Broker-dealer annual report

- Company: CEVIDICA SECURITIES GROUP LLC
- Form: X-17A-5
- Filed: 2026-03-30
- Period: 2025-12-31
- Accession: 0001123571-26-000003
- CIK: 1123571
- File #: 8-52878
- Type: Broker-dealer
- Material weakness: No
- Auditor: Sanville & Company LLC
- Auditor location: Dallas, TX
- Contact: William E. Rankel
- Phone: 917-225-2478
- Email: bill@finopsvcs.com
- Website: finopsvcs.com
- Signed by: Behzad Taufiq (CEO)

Original filing: https://www.sec.gov/Archives/edgar/data/1123571/000112357126000003/cevidica2025afspublic.pdf

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# **CEVIDICA SECURITIES GROUP, LLC (S.E.C. NO. 8-52878)**

#### **Statement of Financial Condition December 31, 2025 and Independent Auditor's Report**

This report is filed as a PUBLIC document in accordance with rule 17a-5(e)(3) under the Securities Exchange Act of 1934

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**UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549** 

# **ANNUAL REPORTS FORM X-17A-5 PART** Ill

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#### SEC FILE NUMBER 8-52878

**FACING PAGE** 

|                                                                                                                                                                                                               | Information Required Pursuant to Rules 17a-5, 17a-12, and 18a-7 under the Securities Exchange Act of 1934 |                                              |                    |  |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-----------------------------------------------------------------------------------------------------------|----------------------------------------------|--------------------|--|
| FILING FOR THE PERIOD BEGINNING O 1/01/2025                                                                                                                                                                   |                                                                                                           | AND ENDING 12/31/2025                        |                    |  |
|                                                                                                                                                                                                               | MM/DD/VY                                                                                                  |                                              | MM/DD/VY           |  |
|                                                                                                                                                                                                               | A. REGISTRANT IDENTIFICATION                                                                              |                                              |                    |  |
| NAME oF FIRM: Cevidica Securities Group, LLC                                                                                                                                                                  |                                                                                                           |                                              |                    |  |
| TYPE OF REGISTRANT (check all applicable boxes):<br>[!] Broker-dealer<br>D Check here if respondent is also an OTC derivatives dea ler<br>ADDRESS OF PRINCIPAL PLACE OF BUSINESS: (Do not use a P.O. box no.) | D Security-based swap dealer                                                                              | 0 Major security-based swap participant      |                    |  |
| 400 West 61 st Street -                                                                                                                                                                                       | Unit 523                                                                                                  |                                              |                    |  |
|                                                                                                                                                                                                               | {No. and Street)                                                                                          |                                              |                    |  |
| New York                                                                                                                                                                                                      | NY                                                                                                        |                                              | 10023              |  |
| (City)                                                                                                                                                                                                        | (State)                                                                                                   |                                              | (Zip Code}         |  |
| PERSON TO CONTACT WITH REGARD TO THIS FILING                                                                                                                                                                  |                                                                                                           |                                              |                    |  |
| William E Rankel                                                                                                                                                                                              | 9172252478                                                                                                |                                              | bill@finopsvcs.com |  |
| (Name)                                                                                                                                                                                                        | (Area Code - Telephone Number)                                                                            |                                              | (Email Address)    |  |
|                                                                                                                                                                                                               | B. ACCOUNTANT IDENTIFICATION                                                                              |                                              |                    |  |
| INDEPENDENT PUBLIC ACCOUNTANT whose reports are contained in this fi ling*                                                                                                                                    |                                                                                                           |                                              |                    |  |
| Sanville & Company LLC                                                                                                                                                                                        |                                                                                                           |                                              |                    |  |
|                                                                                                                                                                                                               | {Name - if individual, state last, first, and middle name)                                                |                                              |                    |  |
| 325 N St. Paul Street-Suite 3100                                                                                                                                                                              | Dallas                                                                                                    | TX                                           | 75201              |  |
| (Address)                                                                                                                                                                                                     | {City)                                                                                                    | {State)                                      | (Zip Code}         |  |
| 09/18/2003                                                                                                                                                                                                    |                                                                                                           | 169                                          |                    |  |
| rte<br>of Regi<Uatioo with PCAOB)lif applicable I                                                                                                                                                             |                                                                                                           | I PCAOB Regimatioo N"mbec, if applicable I I |                    |  |
|                                                                                                                                                                                                               | FOR OFFICIAL USE ONLY                                                                                     |                                              |                    |  |
|                                                                                                                                                                                                               |                                                                                                           |                                              |                    |  |

\* Claims for exemption from the requirement that the annual reports be covered by the reports of an independent public accountant must be supported by a statement of facts and circumstances relied on as the basis of the exemption. See 17 CFR 240.17a-S(e)(l)(ii}, if applicable.

**Persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid 0MB control number.** 

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#### **OATH** OR **AFftHMAflON**

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Thi flllna .. tont.iin, **(~heek all** oppllcable **boxes):** 

- Iii (a) Statem1mt of fin.incl.ii condition.
- (bl Note~ to corti.olldated statement of financial condition.
- <sup>~</sup>: (, **l ~tatemt!nt of incomo (loss) or i if there 1\$ other <.on,prehcnsl\te lncon1e ln the pt.!riod(s) pre~cnt~d, .., stattttner1t** t,f comprehensive lncome **(as** defined In§ 210.1--02 of Regulation S·X).
- ~ (d) !>tatement of cash nows.
- Ll (e) Statement of changes tn stockholders' or partners' or sole proprietor's equity.
- 0 (fl Statement of changes in liabilltles subordinated to claims of creditors.
- 0 (g) Notes to consolidated financlal statements.
- 0 (h) Computation of net capital under 17 CFR 240.15c3 l or 17 CfR 240,lSa-l, as applicable.
- 0 (l) Computation of tangible net worth under 17 CFR 240.18a *2.*
- D 0) Compu~tlon for determfnation of customer reserve requirements pursuant to Exhibit A to 17 CFR 240.lScJ-3.
- D (k) Computation for determination of security-based swap reserve requirements pursuant to Exhibit a to 17 UI\ 240. E>c3·:l or Exhibit A to 17 CFR 24O.18a•4, as applicable
- ::J (l) Computation for Determination of PAB Requirements under Exhibit A to§ 240.1Sc3•3,
- 0 {m) Information relating to possession or control requirements for customers under 17 CFR 240.1Sc3-3
- 0 (n) Information retatlng to possession or control requirements for security-based swap cu'>tomers under 17 CfR 240.1Sc3•3(p}(2) or 17 CFR 240,18a-4, as applicable.
- :J (o) Reconciliations, tndudlng appropriatf! expfanattons, of the FOCUS Report with computation of net capita! 01 t.ingible nPt worth under 17 CFR 240.15c3-l, 17 CFR 240.18a-l, or 17 CFR 240.lSa-2. as applicable, and the reserve requirements w1d~r 17 CFR 240.15c3-3 or 17 CFR 240.18a-4, as applicable, if material differences exist, or a statement that no matena! differences exist.
- L {p) Summary of financtal data for subsidiaries not consofidated In the statement of fin,mc1al cond1tton
- ~ {q) Oath or affirmation in accordance with 17 CFR 240.17a•S, 17 CFR 2.40.17a•12, or l 7 CFR 240. l8a-7, as apptkable,
- O (r) Compliance report in accordance with 17 CFR 240,17a-S or 17 CFR 240.18a-7, as applicable
- O (s) Exemption report in accordance with 17 CFR 240.l 7a-5 or 17 CFR 240.18a•7, as applicable.
- **lilii** (t) Independent public accountant's report based on an examination of the statement of financial condition.
- 0 (u) Independent public accountant's report based on an examination of the fmandal report or Hnancial statements under 17 CFR 240.17a-5, 17 CFR 240.18a•7, or 17 CFR 240.17a•12, as applicable.
- O (v) tndependent public accountant's report based oo an examination of certain statements in the compliance report under 17 CFR 240.l7a·S or 17 CFR 24O.lBa-7, as applicable.
- D (w) Independent public accountant's report based on a review of the exemption report under l "/ GR 240.l 7a•5 or 1/ CFR 240.18a-7, as applicable.
- D (x} Supplemental reports on applying agreed-upon procedures, in accordance with 17 CFR 240.15c3•le or 17 CfR 140.17.i•l'l, *as* applicable.
- O M Report describing any material inadequacies found to exist or found to have exhted since the date of the pHMov~ ,1ud1r, or a statement that no material fnadequades exist, under 17 CFR 240.17a·l2(k). D (z.)0ther: \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ \_
- 
- '""To request canffdentlal treatment of certain portions of this fillng, see 17 CFR 240.17o•S(e)(3) or 17 CFR 240.18a•'/(d)(2), o> applicable.

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#### **Report of Independent Registered Public Accounting Firm**

To the Member and Those Charged With Governance Cevidica Securities Group LLC

#### **Opinion on the Statement of Financial Condition**

We have audited the accompanying statement of financial condition of Cevidica Securities Group LLC (the Company) as of December 31, 2025, and the related notes (collectively, the statement of financial condition). In our opinion, the statement of financial condition presents fairly, in all material respects, the financial position of the Company as of December 31, 2025, in conformity with accounting principles generally accepted in the United States of America.

#### **Basis for Opinion**

This statement of financial condition is the responsibility of the Company's management. Our responsibility is to express an opinion on the Company's statement of financial condition based on our audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Company in accordance with U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the statement of financial condition is free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audit, we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control over financial reporting. Accordingly, we express no such opinion.

Our audit included performing procedures to assess the risks of material misstatement of the statement of financial condition, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the statement of financial condition. Our audit also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the statement of financial condition. We believe that our audit provides a reasonable basis for our opinion.

We have served as the Company's auditor since 2025.

Sanville & Company, LLC Dallas, Texas February 23, 2026

325 North Saint Paul Street Suite 3100 Dallas, Texas 75201 214.738.1998

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# **Cevidica Securities Group, LLC Statement of Financial Condition December 31 2025**

| Assets<br>Cash and cash equivalents<br>Prepaid expenses | \$<br>15,900<br>7,511 |
|---------------------------------------------------------|-----------------------|
| Total assets                                            | \$<br>23,411          |
| Liabilities and Member's Equity<br>Liabilities          |                       |
| Accrued expenses and other liabilities                  | \$<br>9,180           |
| Commitments and contingencies                           |                       |
| Member's equity                                         | 14,231                |
| Total liabilities and member's equity                   | \$<br>23,411          |

See notes to statement of financial condition.

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# **Note 1 - Organization and Significant Accounting Policies**

# Nature of Business

Cevidica Securities Group, LLC (the "Company"), formerly known as William J. Mayer Securities, LLC, ("WJM") is a wholly owned subsidiary of Cevidica Investment Holdings, LLC. (the "Parent"), and is a registered broker-dealer and a member of the Financial Industry Regulatory Authority. ("FINRA")

In late 2025 FINRA granted a Continuing Membership Application ("CMA") whereby a change in ownership, as well as changes in business activities of WJM, were approved. Shortly thereafter the Company name was changed.

The Company is engaged primarily in the private placements of securities, as a non-managing underwriter or selling group participant in best efforts, asset-backed issues, providing corporate finance advisory services, merger and acquisition advisory services and operates pursuant to the Securities and Exchange Commission's ("SEC") Rule l 5c3-3(k)(2)(i) in that it does not hold customer funds or safekeeps customer securities.

# Use of Estimates

The preparation of the financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts and the disclosure of contingencies in the financial statements. Actual results could differ from the estimates included in the financial statements.

### Revenue Recognition

Fees are recognized as earned on trade date. Based on its business activities, the Company has no contract liability balances either at the beginning or end of the period covered by its statement of operations nor any contract values related to performance obligations that are unsatisfied at the end of such period.

### Cash and Cash Equivalents

Cash and cash equivalents include investments with three months or less to maturity at the date of purchase.

#### Income Taxes

The Company is not recognized as an entity separate from its Parent for federal and state income tax purposes and is not a taxpaying entity for federal and state income tax purposes. Accordingly, no income tax expense has been recorded in the statements.

# **Note 2 - Related Party Transactions**

The Company is party to an expense sharing agreement with its parent company, under which the parent pays certain shared administrative expenses and allocates a fixed 10% of such costs to the Company. Additionally, the parent pays the majority of the Company's direct expenses on its 

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behalf. The Company records all allocated and direct expenses paid by the parent on its books and records.

These amounts were forgiven by the parent and treated as non-cash capital contributions to the Company. No amounts were due to or from the parent at year-end, and there are no formal repayment terms under the agreement.

#### **Note 3 - Net Capital Requirements**

The Company is subject to the SEC's Uniform Net Capital Rule (Rule 15c3-1), which requires the maintenance of minimum net capital and requires that the ratio of aggregate indebtedness to net capital, both as defined, shall not exceed 15 to 1. At December 31 , 2025, the Company had net capital of \$6,720, which was \$1 ,720 in excess of its required net capital of \$5,000. The percentage of aggregate indebtedness to net capital was 136.61 % as it had no aggregate indebtedness.

## **Note 4-Fair Value of Financial Instruments**

The carrying value of cash, prepaid expenses and accrued expenses approximates fair value due to the short maturity of these instruments.

## **Note 5 - Uncertain Tax Positions**

As of December 31, 2025, the Company believes it is reasonably possible the balance of the gross unrecognized tax benefits is zero and will continue to be zero in the next twelve months based on conservative income tax positions and the expiration of statute of limitations. The Company continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law, and new authoritative rulings.

The Company's policy is to recognize accrued interest and penalties associated with uncertain tax positions as part of the income tax provision. As of January 1, 2025, accrued interest and penalties associated with uncertain tax positions was zero. For the year ended December 31, 2025, accrued interest and penalties associated with uncertain tax positions is zero.

The Company's owner files income tax returns in the U.S. Federal jurisdiction and the State jurisdiction of New York.

#### **Note 6 - Subsequent Events**

The Company has evaluated subsequent events through February 23, 2026, the date the financial statements were available for issuance. Management is not aware of any events that have occurred subsequent to the balance sheet date that would require an adjustment to or disclosure in the financial statements.

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# **Note** 7 - **Commitments and Contingencies**

The Company does not have any commitments, guarantees or contingencies. The Company is not aware of any threats or other circumstances that may lead to the assertion of a claim at a future date.


Source: SEC EDGAR via Adviser Search (https://search.stillhousedata.com). Agents: see https://search.stillhousedata.com/llms.txt.