# GUIDANCE SECURITIES, LLC X-17A-5 (2026-03-02) — Broker-dealer annual report

- Company: GUIDANCE SECURITIES, LLC
- Form: X-17A-5
- Filed: 2026-03-02
- Period: 2025-12-31
- Accession: 0001174317-26-000001
- CIK: 1174317
- File #: 8-65377
- Type: Broker-dealer
- Material weakness: No
- Auditor: PricewaterhouseCoopers LLP
- Auditor location: Washington, DC
- Contact: Thomas Gainor
- Phone: 703-885-0824
- Email: gainor@guidanceresidential.com
- Website: guidanceresidential.com
- Signed by: Thomas Gainor (President)

Original filing: https://www.sec.gov/Archives/edgar/data/1174317/000117431726000001/gudaudit.pdf

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# Guidance Securities, LLC

Financial Statements and Supplemental Information Pursuant to Rule 17a-5 Under the Securities Exchange Act of 1934 As of and for the year ended December 31, 2025

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| SECURITIES AND EXCHANGE COMMISSION                                                                                                                                            |                                                                                                                                                                                                                        | OMB APPROVAL<br>OMB Number: 3235-0123<br>Expires: Nov. 30, 2026<br>Estimated average burden<br>hours per response: 12 |                                     |  |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-----------------------------------------------------------------------------------------------------------------------|-------------------------------------|--|
|                                                                                                                                                                               | ANNUAL REPORTS                                                                                                                                                                                                         |                                                                                                                       |                                     |  |
|                                                                                                                                                                               | FORM X-17A-5                                                                                                                                                                                                           |                                                                                                                       |                                     |  |
|                                                                                                                                                                               | PART III                                                                                                                                                                                                               |                                                                                                                       |                                     |  |
|                                                                                                                                                                               | FACING PAGE<br>Information Required Pursuant to Rules 17a-5, 17a-12, and 18a-7 under the Securities Exchange Act of 1934                                                                                               |                                                                                                                       |                                     |  |
| FILING FOR THE PERIOD BEGINNING 01/01/2025 AND ENDING 12/31/2025                                                                                                              |                                                                                                                                                                                                                        |                                                                                                                       |                                     |  |
|                                                                                                                                                                               | MM/DD/YY                                                                                                                                                                                                               |                                                                                                                       | MM/DD/YY                            |  |
|                                                                                                                                                                               | A. REGISTRANT IDENTIFICATION                                                                                                                                                                                           |                                                                                                                       |                                     |  |
| NAME OF FIRM: GUIDANCE SECURITIES, LLC                                                                                                                                        |                                                                                                                                                                                                                        |                                                                                                                       |                                     |  |
| TYPE OF REGISTRANT (check all applicable boxes):<br>[ Major security-based swap participant<br>[] Broker-dealer<br>Check here if respondent is also an OTC derivatives dealer |                                                                                                                                                                                                                        |                                                                                                                       |                                     |  |
| ADDRESS OF PRINCIPAL PLACE OF BUSINESS: (Do not use a P.O. box no.)                                                                                                           |                                                                                                                                                                                                                        |                                                                                                                       |                                     |  |
|                                                                                                                                                                               | 11107 SUNSET HILLS ROAD, 3RD FLOOR (SUITE 300)                                                                                                                                                                         |                                                                                                                       |                                     |  |
|                                                                                                                                                                               | (No. and Street)                                                                                                                                                                                                       |                                                                                                                       |                                     |  |
| RESTON                                                                                                                                                                        | VA                                                                                                                                                                                                                     |                                                                                                                       | 20190                               |  |
| (City)                                                                                                                                                                        | (State)                                                                                                                                                                                                                |                                                                                                                       | (Zip Code)                          |  |
| PERSON TO CONTACT WITH REGARD TO THIS FILING                                                                                                                                  |                                                                                                                                                                                                                        |                                                                                                                       |                                     |  |
| THOMAS GAINOR 703-885-0824                                                                                                                                                    |                                                                                                                                                                                                                        |                                                                                                                       | tom. gainor@guidanceresidential.com |  |
| (Name)                                                                                                                                                                        | (Area Code - Telephone Number)                                                                                                                                                                                         |                                                                                                                       | (Email Address)                     |  |
|                                                                                                                                                                               | B. ACCOUNTANT IDENTIFICATION                                                                                                                                                                                           |                                                                                                                       |                                     |  |
| INDEPENDENT PUBLIC ACCOUNTANT whose reports are contained in this filing *<br>PRICEWATERHOUSECOOPERS LLP                                                                      |                                                                                                                                                                                                                        |                                                                                                                       |                                     |  |
|                                                                                                                                                                               |                                                                                                                                                                                                                        |                                                                                                                       |                                     |  |
| 655 NEW YORK AVE NW                                                                                                                                                           | (Name - if individual, state last, first, and middle name)<br>WASHINGTON DC                                                                                                                                            |                                                                                                                       | 20001                               |  |
| (Address)                                                                                                                                                                     | (City)                                                                                                                                                                                                                 | (State)                                                                                                               | (Zip Code)                          |  |
| 10-20-2003                                                                                                                                                                    | 238                                                                                                                                                                                                                    |                                                                                                                       |                                     |  |
| (PCAOB Registration Number, if applicable)<br>(Date of Registration with PCAOB)(if applicable)<br>FOR OFFICIAL USE ONLY                                                       |                                                                                                                                                                                                                        |                                                                                                                       |                                     |  |
| CFR 240.17a-5(e)(1)(ii), if applicable.                                                                                                                                       | · Claims for exemption from the requirement that the annual reports of an independent public<br>accountant must be supported by a statement of facts and circumstances relied on as the basis of the exemption. See 17 |                                                                                                                       |                                     |  |

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 OMB control number.

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### OATH OR AFFIRMATION

| THOMAS GAINOR                                                                                                                     |                    |                      | swear (or affirm) that, to the best of my knowledge and belief, the                                                                 |
|-----------------------------------------------------------------------------------------------------------------------------------|--------------------|----------------------|-------------------------------------------------------------------------------------------------------------------------------------|
| financial report pertaining to the firm of GUIDANCE SECURITIES, LLC                                                               |                    |                      | as of                                                                                                                               |
| 12/31                                                                                                                             |                    |                      | 2 025 . is true and correct. I further swear (or affirm) that neither the company nor any                                           |
|                                                                                                                                   |                    |                      | partner, officer, director, or equivalent person, as the case may be, has any proprietary interest in any account classified solely |
| as that of a customer.<br>NOTARY PUBLIC<br>REGISTRATION # 7866628<br>COMMONWEALTH OF VIRGINIA<br>IMY COMMISSION EXPIRES 8/31/2028 | ALEJANDRO REATEGUI | Signature:<br>Title: | NSIden                                                                                                                              |
| Notary Public                                                                                                                     |                    |                      |                                                                                                                                     |

### This filing \*\* contains (check all applicable boxes):

- (a) Statement of financial condition.
- □ (b) Notes to consolidated statement of financial condition.
- (c) Statement of income (loss) or, if there is other comprehensive income in the period(s) presented, a statement of comprehensive income (as defined in § 210.1-02 of Regulation S-X).
- (d) Statement of cash flows.
- (e) Statement of changes in stockholders' or partners' or sole proprietor's equity.
- O (f) Statement of changes in liabilities subordinated to claims of creditors.
- (g) Notes to consolidated financial statements.
- [ (h) Computation of net capital under 17 CFR 240.15c3-1 or 17 CFR 240.18a-1, as applicable.
- [ {i) Computation of tangible net worth under 17 CFR 240.18a-2.
- | (i) Computation for determination of customer reserve requirements pursuant to Exhibit A to 17 CFR 240.15c3-3.
- □ (k) Computation for determination of security-based swap reserve requirements pursuant to Exhibit B to 17 CFR 240.15c3-3 or Exhibit A to 17 CFR 240.18a-4, as applicable.
- [ (I) Computation for Determination of PAB Requirements under Exhibit A to § 240.15c3-3.
- (m) Information relating to possession or control requirements for customers under 17 CFR 240.15c3-3.
- □ (n) Information relating to possession or control requirements for security-based swap customers under 17 CFR 240.15c3-3(p)(2) or 17 CFR 240.18a-4, as applicable.
- (o) Reconciliations, including appropriate explanations, of the FOCUS Report with computation of net capible net worth under 17 CFR 240.15c3-1, 17 CFR 240.18a-1, or 17 CFR 240.18a-2, as applicable, and the reserve requirements under 17 CFR 240.15c3-3 or 17 CFR 240.18a-4, as applicable, if material differences exist, or a statement that no material differences exist.
- [p) Summary of financial data for subsidiated in the statement of financial condition.
- (q) Oath or affirmation in accordance with 17 CFR 240.17a-5, 17 CFR 240.17a-12, or 17 CFR 240.18a-7, as applicable.
- [r) Compliance report in accordance with 17 CFR 240.17a-5 or 17 CFR 240.18a-7, as applicable.
- [s] Exemption report in accordance with 17 CFR 240.17a-5 or 17 CFR 240.18a-7, as applicable.
- [ (t) Independent public accountant's report based on an examination of the statement of financial condition.
- □ (u) Independent public accountant's report based on an examination of the financial statements under 17 CFR 240.17a-5, 17 CFR 240.18a-7, or 17 CFR 240.17a-12, as applicable.
- O (v) Independent public accountant's report based on an examination of certain statements in the compliance report under 17 CFR 240.17a-5 or 17 CFR 240.18a-7, as applicable.
- [w) Independent public accountant's report based on a review of the exemption report under 17 CFR 240.17a-5 or 17 CFR 240.18a-7, as applicable.
- O (x) Supplemental reports on applying agreed-upon procedures, in accordance with 17 CFR 240.17a-12, as applicable.
- [ [y] Report describing any material inadequacies found to have existed since the date of the previous audit, or a statement that no material inadequacies exist, under 17 CFR 240.17a-12(k).
- □ (z) Other:
- \*\* To request confidential treatment of chis filing, see 17 CFR 240.17a-5(e)(3) or 17 CFR 240.180-7(d)(2), as applicable.

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### PAGE

| Facing Page Form X-17A-5 Part III                                                                                                                                                                                                                                                |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| Table of contents                                                                                                                                                                                                                                                                |
| Exemption Report                                                                                                                                                                                                                                                                 |
| Independent Registered Public Accounting Firm's report based on a review of the exemption<br>report                                                                                                                                                                              |
| Report of Independent Registered Public Accounting Firm                                                                                                                                                                                                                          |
| Financial Statements:                                                                                                                                                                                                                                                            |
| Statement of Financial Condition as of December 31, 2025                                                                                                                                                                                                                         |
| Statement of Operations for the year ended December 31, 2025                                                                                                                                                                                                                     |
| Statement of Member's Equity for the year ended December 31, 2025                                                                                                                                                                                                                |
| Statement of Cash Flows for the year ended December 31, 2025                                                                                                                                                                                                                     |
| Notes to Financial Statements                                                                                                                                                                                                                                                    |
| Supplemental Information                                                                                                                                                                                                                                                         |
| Schedule I: Computation of Net Capital under Rule 15c3-1 of the Securities and Exchange<br>Commission as of December 31, 2025                                                                                                                                                    |
| Schedule II: Computation for Determination of Reserve Requirements and Information Relating to<br>Последната од Саминанства вак Пискома од Подрема Римансия во Половоми во Половия и разводительно разводительно разводительно разводительно разводительно подобродность во Поло |

Possession of Control Requirements for Brokers or Dealers Pursuant to Rule 15c3-3 of the Securities and Exchange Commission as of December 31, 2025 ............................................................................................................

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## GUIDANCE SECURITIES, LLC EXEMPTION REPORT

Guidance Securities LLC (the "Company") is a registered broker-dealer subject to Rule 17a-5 promulgated by the Securities and Exchange Commission (17 C.F.R. §240. 17a-5, "Reports to be made by certain brokers and dealers"). This Exemption Report was prepared as required by 17 C.F.R. § 240.17a-5(d)(1) and (4). To the best of its knowledge and belief, the Company states the following:

(1) The Company does not claim an exemption under paragraph (k) of 17 C.F.R. § 240. 15c3-3, and

(2) The Company is filing this Exemption Report relying on Footnote 74 of the SEC Release No. 34-70073 adopting amendments to 17 C.F.R. § 240.17a-5 because the Company limits its business activities exclusively to mutual fund underwriting and private placement of securities, and the Company (1) did not directly or indirectly receive, hold, or otherwise owe funds or securities for or to customers; (2) did not carry accounts of or for customers; and (3) did not carry PAB accounts (as defined in Rule 15c3-3) from January 1, 2025 to December 31, 2025 without exception.

### Guidance Securities, LLC

I, Thomas Gainor, affirm that, to my best knowledge and belief, this Exemption Report is true and correct.

DocuSigned by: om Gaunor By:

Thomas Gainor, President

Date: February 26, 2026

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### Report of Independent Registered Public Accounting Firm

To the Board of Directors and the Member of Guidance Securities, LLC

### Opinion on the Financial Statements

We have audited the accompanying statement of financial condition of Guidance Securities, LLC (the "Company") as of December 31, 2025, and the related statements of operations, member's equity, and cash flows for the year then ended, including the related notes (collectively referred to as the "financial statements"). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2025, and the results of its operations and its cash flows for the year then ended in conformity with accounting principles generally accepted in the United States of America.

### Basis for Opinion

These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on the Company's financial statements 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 the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audit of these financial statements 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 financial statements are free of material misstatement, whether due to error or fraud.

Our audit included performing procedures to assess the risks of material misstatement of the financial statements, 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 financial statements. Our audit also included evaluating the accounting principles used and significant estimates made by management, as well as, evaluating the overall presentation of the financial statements. We believe that our audit provides a reasonable basis for our opinion.

### Supplemental Information

The accompanying Computation of Net Capital under Rule 15c3-1 of the Securities and Exchange Commission and Computation for Determination of Reserve Requirements and Information Relating to Possession or Control Requirements for Brokers or Dealers Pursuant to Rule 15c3-3 of the Securities and Exchange Commission as of December 31, 2025 (collectively, the "supplemental information") have been subjected to audit procedures performed in conjunction with the audit of the Company's financial statements. The supplemental information is the responsibility of the Company's management. Our audit procedures included determining whether the supplemental information reconciles to the financial statements or the underlying accounting and other records, as applicable, and performing procedures to test the completeness and accuracy of the information presented in the supplemental information. In forming our opinion on the supplemental information, we evaluated whether the supplemental information, including its form and content, is presented in conformity with Rule 17a-5 under the Securities Exchange Act of 1934. In our opinion, the supplemental information is fairly stated, in all material respects, in relation to the financial statements as a whole.

### Pricematerhouse Coopers' WP

Washington, District of Columbia February 26, 2026

We have served as the Company's auditor since 2003.

www.pwc.com

PricewaterhouseCoopers LLP, 655 New York Ave NW, Washington, DC 20001 +202 414 1000

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### GUIDANCE SECURITIES, LLC Statement of Financial Condition As of December 31, 2025

|                                        |   | 2025      |
|----------------------------------------|---|-----------|
| Assets                                 |   |           |
| Cash                                   | S | 7,441     |
| Prepaid expenses                       |   | 9,754     |
| Deposits                               |   | 2,190     |
| Total assets                           |   | 19,385    |
| Liabilities and member's equity        |   |           |
| Accounts payable                       |   | 1,650     |
| Accrued expenses                       |   | 1,688     |
| Total liabilities                      |   | 3,338     |
| Commitments and contingencies (Note 5) |   |           |
| Member's equity                        |   |           |
| Member's equity                        |   | 579,255   |
| Accumulated deficit                    |   | (563,208) |
| Total member's equity                  |   | 16,047    |
| Total liabilities and member's equity  |   | 19,385    |

{8}------------------------------------------------

## GUIDANCE SECURITIES, LLC Statement of Operations

For the year ended December 31, 2025

|                                    |   | 2025     |
|------------------------------------|---|----------|
| Revenue                            |   |          |
| Total revenue                      | S |          |
| Expenses                           |   |          |
| Employee compensation and benefits |   | 5,606    |
| Occupancy & office expense         |   | 4,149    |
| Professional fees                  |   | 40,220   |
| Other operating expenses           |   | 5,192    |
| Total expenses                     |   | 55,167   |
| Net loss                           | S | (55,167) |

{9}------------------------------------------------

### GUIDANCE SECURITIES, LLC Statement of Member's Equity For the year ended December 31, 2025

|         |                            |           |                                     | Total Member's<br>Equity |
|---------|----------------------------|-----------|-------------------------------------|--------------------------|
|         |                            |           |                                     | 21.459                   |
| 40,000  |                            |           |                                     | 40.000                   |
| 9.755   |                            |           |                                     | 9,755                    |
|         |                            | (55.167)  |                                     | (55,167)                 |
| 579,255 | ಕ                          | (563,208) | . D                                 | 16,047                   |
| S       | Member's Equity<br>529,500 | ಕೆ        | Accumulated<br>Deficit<br>(508,041) | S                        |

{10}------------------------------------------------

## GUIDANCE SECURITIES, LLC Statement of Cash Flows

For the year ended December 31, 2025

|                                                       |      | 2025     |
|-------------------------------------------------------|------|----------|
| Cash flows from operating activities                  |      |          |
| Net loss                                              | S    | (55,167) |
| Adjustments to reconcile net loss to net cash used in |      |          |
| operating activities:                                 |      |          |
| (Increase) decrease in:                               |      |          |
| Prepaid expenses                                      |      | (8,827)  |
| Deposits                                              |      | (280)    |
| Increase (decrease) in:                               |      |          |
| Accounts payable                                      |      | 202      |
| Accrued expenses                                      |      | (34)     |
| Net cash used in operating activities                 |      | (64,106) |
| Cash flows from financing activities                  |      |          |
| Contribution from member                              |      | 49,754   |
| Net cash provided by financing activities             |      | 49,754   |
| Net decrease in cash                                  |      | (14,351) |
| Cash, beginning of year                               |      | 21,792   |
| Cash, end of year                                     | ਵਿੱਚ | 7,441    |
| Supplemental Non-cash Disclosure                      |      |          |
| Non-cash financing activities                         |      |          |
| In-kind contribution from Parent                      | S    | 4,755    |

{11}------------------------------------------------

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{12}------------------------------------------------

## GUIDANCE SECURITIES, LLC

Notes to Financial Statements As of and for the year ended December 31, 2025

### Deposits

Deposits consist of amounts deposited with FINRA. These deposits may be drawn down from time to time by FINRA in satisfaction of license and other Company expenses owed to them.

### Income taxes

The accompanying financial statements contain no provision for federal, state, or foreign income taxes or current or deferred taxes or unrecognized tax benefits. In accordance with the Internal Revenue Code and the Company's operating agreement, all federal and state income tax liabilities and/or tax benefits are passed through to the equity Member. The Company is included in the return filed by the Parent and the amount of allocable Company profits or losses are subject to examination by federal and state taxing authorities. If such changes result in changes to the Company's profits and losses, the tax liability of the Member could be changed accordingly.

### 3. Net Capital Requirements

The Company is subject to the Securities and Exchange Commission Uniform Net Capital Rule (SEC Rule 15c3-1), which requires the maintenance of minimum net capital and requires the ratio of aggregate indebtedness to net capital, both as defined, should not exceed 15:1.

At December 31, 2025, the Company had net capital of \$4,103 which was (\$897) below its required capital of \$5,000. The net capital deficiency was caused by prepayment of an invoice. The deficiency was cured on January 14, 2026 by a \$40,000 capital injection from the Company's parent.

The Company's ratio of aggregate indebtedness to net capital at December 31, 2025 was 0.81:1.

### 4. Related-Party Transactions

The Company is a member of a group of affiliated entities. Certain employees of the Parent have been authorized to act for and on behalf of the Company as may be necessary to carry out its functions.

The Company is dependent upon borrowings and capital contributions from the Parent to fund operating activities. In 2025, the Company received \$40,000 in capital contributions from the Parent, classified in Member's equity on the Statement of Financial Condition.

Under the terms of expense reimbursement agreements between the Company and the Parent and the Company and an affiliate, certain indirect expenses of the Company have been paid by the affiliate, the liabilities of which have been satisfied by an in-kind contribution from the Parent. Such expenses include salaries, benefits, and payroll taxes of

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### GUIDANCE SECURITIES, LLC Notes to Financial Statements As of and for the year ended December 31, 2025

\$5,606 and rent and utilities of \$4,149, recorded in Employee Compensation and Benefits and Occupancy & Office Expense, respectively, on the Statement of Operations. The Company is solely responsible for FINRA registration fees, annual audit fees, FINRA assessments, SPIC assessments, and any other expenses exclusively related to the Company.

### 5. Commitments and Contingencies

There were no material commitments or contingencies as of and for the year ended December 31, 2025.

### Subsequent Events 6.

For purposes of these financial statements, subsequent events have been evaluated from January 1, 2026 through February 26, 2026, which is the date that the financial statements were available to be issued.

{14}------------------------------------------------

Supplemental Information

{15}------------------------------------------------

## GUIDANCE SECURITIES, LLC

### Computation of Net Capital under Rule 15c3-1 of the Securities and Exchange Commission

December 31, 2025

Schedule I

|                                                                               |      | 2025    |  |
|-------------------------------------------------------------------------------|------|---------|--|
| Total aggregate indebtedness                                                  | S    | 3,338   |  |
| Net capital:                                                                  |      |         |  |
| Total member's equity                                                         | S    | 16,047  |  |
| Non-allowable assets:                                                         |      |         |  |
| Prepaid expenses                                                              |      | (9,754) |  |
| Deposits                                                                      |      | (2,190) |  |
| Net capital                                                                   | ಕಿತ  | 4,103   |  |
| Ratio of aggregate indebtedness to net capital                                |      | 0.81:1  |  |
| Computation of basis net capital requirement:<br>Minimum net capital required |      |         |  |
| (6.67% of aggregate indebtedness)                                             | S    | 223     |  |
| Minimum dollar net capital required                                           |      |         |  |
| for introducing broker-dealer                                                 | S    | 5,000   |  |
| Net capital required                                                          | ಕ್ಕಿ | 5,000   |  |
| Excess net capital                                                            | S    | (897)   |  |

There were no material differences existing between the above computation and the computation included in the Company's corresponding unaudited Form X-17A-5 Part IIA filing. Accordingly, no reconciliation is necessary.

{16}------------------------------------------------

## GUIDANCE SECURITIES, LLC

Computation for Determination of Reserve Requirements and Information Relating to Possession or Control Requirements for Brokers or Dealers Pursuant to Rule 15c3-3 of the Securities and Exchange Commission December 31, 2025

Schedule II

The Company's activities contemplated by Footnote 74 of the SEC Release No. 34-70073 adopting amendments to 17 CFR § 240.17a-5 meet the conditions set forth in that pronouncement, as the Company (1) did not directly receive, hold, or otherwise owe funds or securities for or to customers; (2) did not carry accounts of or for customers; and (3) did not carry PAB accounts (as defined in Rule 15c3-3).


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