# EUREKACAP PARTNERS, INC. X-17A-5 (2026-02-26) — Broker-dealer annual report - Company: EUREKACAP PARTNERS, INC. - Form: X-17A-5 - Filed: 2026-02-26 - Period: 2025-12-31 - Accession: 0001377905-26-000002 - CIK: 1377905 - File #: 8-67444 - Type: Broker-dealer - Material weakness: No - Auditor: Sanville & Company - Auditor location: Dallas, TX - Contact: Martin J. Pollock - Phone: 917-282-4703 - Email: mjp126@hotmail.com - Signed by: Martin J. Pollock (CFO, FINOP) Original filing: https://www.sec.gov/Archives/edgar/data/1377905/000137790526000002/eurekacap_2025.pdf --- {0}------------------------------------------------ UNITED STATES OMB APPROVAL SECURITIES AND EXCHANGE COMMISSION OMB Number: 3235-0123 Expires: Nov. 30, 2026 Washington, D.C. 20549 Estimated average burden hours per response: . 12 ANNUAL REPORTS SEC FILE NUMBER FORM X-17A-5 8-67444. PART III 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\_01/01/2025 AND ENDING 12/31/2025 MM/DD/YY MM/DD/YY A. REGISTRANT IDENTIFICATION NAME OFFIRM: Eurekacap Partners, Inc. TYPE OF REGISTRANT (check all applicable boxes): @ Broker-dealer □ Security-based swap dealer □ Check here if respondent is also an OTC derivatives dealer ADDRESS OF PRINCIPAL PLACE OF BUSINESS: (Do not use a P.O. box no.) 10 Brantfort Ct (No. and Street) Marlboro New Jersey 07746 (City) (State) (Zip Code) PERSON TO CONTACT WITH REGARD TO THIS FILING Martin J. Pollock 732-536-8741 mjp126@hotmail.com (Name) (Area Code - Telephone Number) (Email Address) B. ACCOUNTANT IDENTIFICATION INDEPENDENT PUBLIC ACCOUNTANT whose reports are contained in this filing\* Sanville & Company (Name - if individual, state last, first, and middle name) 325 N St Paul St, Ste 3100 Dallas Texas 75201 (Address) (City) (State) (Zip Code) 09/18/2003 169 (Date of Registration with PCAOB)(if applicable) (PCAOB Registration Number, if applicable) 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-5{e}(1)(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 OMB control number. {1}------------------------------------------------ #### OATH OR AFFIRMATION [. Martin J. Pollock ertaining to the firm of Eureaca Parters swear (or affirm) that, to the best of my knowledge and belief, the financial report pertaining to the firm of Eurekacap Panners, Inc. as of December 31 ector, or equivalent person, as the same tor affirm) that neither the company nor any and co partner, officer, director, or equivalent person, as the correct. Thut her helther the company nor any as that of a customer, ROISY R SAMAD Notary Public 2/6/2026 State of New Jersey My Commission Expires Oct. 30, 2030 1.D.# 50025849 | Signature: | | |--------------------------|--| | Title: | | | Martin J. Pollock, FINOP | | This filing\*\* contains (check all applicable boxes): - (a) Statement of financial condition. - □ (b) Notes to consolidated statement of financial condition. - comprehensive income (as defined in § 210.1-02 of Regulation S-X). - (d) Statement of cash flows. - 目 (e) Statement of changes in stockholders' or partners' or sole proprietor's equity. - □ (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. - {}} Computation for determination of customer reserve requirements pursuant to Exhibit A to 17 CFR 240.15c3-3. - C (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 Exhibit A to 17 CFR 240.18a-4, as applicable. - □ {(l) 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 - □ (n) Information relating to control requirements for usionlers under L. CHR 240.353-33. 240.15c3-3(n)(2) or 17 CFR 240.13-4, possibish control requirements for security-bas 240.15c3-3(p)(2) or 17 CFR 240.18a-4, as applicable. - D (o) Reconciliations, including appropriate explanations, of the FOCUS Report with computation of net capital or tangible net worth under 17 CFR 240.15c3-1, 17 CFR 240.18a-1, or 17 city and confortunition of net capital on 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 - □ {p} Summary of financial data for subsidiaries not consolidated 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-12, or 27 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 report or financial station. CFR 240 172-5, 17 CER 240 182-7, n 17 CER 240 17 12 CER 2617 CFR 240.17a-5, 17 CFR 240.18a-7, or 17 CFR 240.17a-12, as applicable o - 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. - 国 (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 240.15c3-1e or 17 CFR 240.17a-12, as applicable. - 0 (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). - O (z) Other: \*\* To request confidential treatment of certain portions of this filing, see 17 CFR 240.170-5(e)(3) or 17 CFR 240.180-7(d)(2), as th opplicable. {2}------------------------------------------------ Eurekacap Partners Inc Financial Statements AND Independent Auditors Report December 31, 2025 (Confidential Pursuant to Rule 17a5(e)(3) {3}------------------------------------------------ ### Eurekacap Partners Inc # Table of Contents | | Page | |-------------------------------------------------------------------------------------------------------|----------| | Report of Independent Registered Public Accounting Firm | 1 -
2 | | Statement of Financial Condition | 3 | | Statement of Income | 4 | | Statement of Changes in Stockholder's Equity | 5 | | Statement of Cash Flows | 6 | | Notes to the Financial Statements | 7 -
9 | | Supplementary Information | | | Computation of Net Capital | 10 | | Schedule II: Computation for Determination of Reserve Requirements Under Rule 15c3-3 | 11 | | Schedule III: Information Relating to the Possession or Control Requirements Under SEC
Rule 15c3-3 | 11 | {4}------------------------------------------------ ![](_page_4_Picture_0.jpeg) #### **Report of Independent Registered Public Accounting Firm** To the To Those Charged With Governance of Eurekacap Partners, Inc. #### **Opinion on the Statement of Financial Condition** We have audited the accompanying statement of financial condition of Eurekacap Partners, Inc. (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. #### **Emphasis of Matter** As discussed in Note 6 to the financial statements, the management of the Company approved a plan of liquidation on December 31, 2023, and the Company commenced liquidation shortly thereafter. Our opinion is not modified with respect to this matter. 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 2023. Sanville & Company, LLC Dallas, Texas January 13, 2026 325 North Saint Paul Street Suite 3100 Dallas, Texas 75201 214.738.1998 {5}------------------------------------------------ # **Eurekacap Partners Inc. STATEMENT OF FINANCIAL CONDITION December 31, 2025** #### **ASSETS** | Cash | \$
71,686 | |-------------------------|--------------| | Due From Related Entity | 658,693 | | Prepaid Expenses | 1,435 | | Prepaid Finra | 506 | | Total Assets | 732,320 | #### **LIABILITIES AND STOCKHOLDERS EQUITY** | Accounts Payable | 8,000 | |-----------------------------------------|---------------| | Taxes Payable | 686 | | Total Liabilities | 8,686 | | Capital | | | Common Stock | 100,000 | | Retained Earnings | 623,634 | | | 723,634 | | | | | Total Liabilities & Stockholders Equity | \$
732,320 | {6}------------------------------------------------ # **Eurekacap Partners Inc. STATEMENT OF INCOME Year ended December 31, 2025** | Fee Income | \$
26,848 | |------------------------------------------------------------------------------------------------------|----------------------------------------| | Operating expenses: | | | Professional Fees
Regulatory fees
Insurance
Corporation Taxes
General and administrative | 21,669
1,510
637
413
1,043 | | | 25,272 | | Net income (loss) | \$
1,576 | {7}------------------------------------------------ # **Eurekacap Partners Inc. STATEMENT OF CHANGES IN STOCKHOLDERS EQUITY Year Ended December 31, 2025** | Balance, January 1, 2025 | \$
722,058 | |----------------------------|---------------| | Net income ( loss ) | 1,576 | | | | | Balance, December 31, 2025 | \$
723,634 | {8}------------------------------------------------ # **Eurekacap Partners Inc. STATEMENT OF CASH FLOWS Year Ended December 31, 2025** | Cash flows from operating activities: | | |------------------------------------------------------------------------------------------------|---------------------------| | Net income | \$
1,576 | | | 1,576 | | Adjustments to reconcile net income to net cash
provided by opererating activities: | | | Increase in Due From Related Entity
Increase in Prepaid Assets
Increase in Taxes Payable | (26,285)
(1,293)
86 | | Decrease in Accounts Payable | (5) | | Net Cash used in Operating activities | (25,921) | | Net decrease in cash during the year | (25,921) | | Cash, beginning of year | 97,607 | | Cash, end of year | \$
71,686 | | Supplemental disclosures of cash flow information | | | Cash paid during the year for interest | - | | Income tax payments | | {9}------------------------------------------------ # EUREKACAP PARTNERS INC # NOTES TO THE FINANCIAL STATEMENTS # DECEMBER 31, 2025 ### 1. Organization of the Company Eurekacap Partners, Inc. (the "Company") is registered with the Financial Industry Regulatory Authority ("FINRA") as a Broker Dealer and is considered a "Non-Covered Firm" exempt from the Securities and Exchange Commission Rule 15c3-3 relying on footnote 74 to SEC Release 34-70073. The Company is a 100 % owned subsidiary of Eureka Capital Limited. ("ECL" organized in Hong Kong). ### 2. Nature of Business The Company introduces accredited investors to hedge funds and long only funds for which the Company receives referral fees and performance fees from the hedge funds. The fees are paid directly to entities with shared ownership. ## 3. Summary of Significant Accounting Policies Use of Estimates Management uses estimates and assumptions in preparing financial statements. Those estimates and assumptions affect the reported amounts of assets and liabilities, revenues and expenses. # Income tax positions The Financial Accounting Standards Board ("FASB") issued a standard that clarifies the accounting and recognition of income tax positions taken or expected to be taken in the Company's income tax returns. The Company has analyzed tax positions taken for filing with the Internal Revenue Service and all state jurisdictions where it operates. The Company believes that income tax positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on the Company's financial condition, results of operations or cash flows. Accordingly, the Company has not recorded any reserves or related accruals for interest and penalties for uncertain income tax positions. If the Company incurs interest or penalties as a result of unrecognized tax positions the policy is to classify interest accrued with interest expense and penalties thereon with operating expenses. The Company is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. ### 4. Related Party Transactions The Company is party to an agreement with a related entity (Eureka Capital Partners Private Limited ("ECP–SG")). ECP-SG is organized in Singapore and is a 100% owned subsidiary of ECL. The Company performs marketing activities for investment into hedge funds from potential investors based primarily in the United States. In consideration of the performance of these services, ECP-SG pays all overhead and operational expenses incurred by the Company plus 8.0% of such expenses. Beginning June 1, 2018, the intercompany agreement was changed to Eureka Capital Partners Pte. Ltd. (SG), (ECP-SG"). All terms of the agreement remained the same and in force. During the year ended December 31, 2025, the Company recognized \$26,848 of revenue from ECP-SG under the terms of this agreement. As of December 31, 2025, \$658,693 was due from ECP-SG. Eurekacap Partners gave (Euerka Capital Limited ("ECL")) a loan of \$205,543 in 2020. {10}------------------------------------------------ # EUREKACAP PARTNERS INC # NOTES TO THE FINANCIAL STATEMENTS # DECEMBER 31, 2025 ## 5. Revenue Recognition Under the terms and conditions as disclosed in Note 4 the company performs certain services for its parent and recognizes fees for those services when the company determines reasonable assurance of their collectability. The company has performed an assessment of its revenue contracts and has not identified any material changes to the timing or amount of its revenue recognition under Topic 606. The Company's accounting policies did not materially change as a result of applying the principles of revenue recognition from topic 606 and are materially consistent with the existing guidance and current practices applied by the Company. #### 6. Going Concern As of December 31, 2023, the Company's management has decided to cease operations upon collection of all remaining revenues and fulfillment of outstanding obligations. The Company has not engaged in new business activities and is actively pursuing the collection of its receivables and settlement of liabilities in preparation for closure. Management has evaluated the Company's ability to continue as a going concern. Given the decision to cease operations, there is substantial doubt about the Company's ability to continue as a going concern beyond December 31, 2025. The Company anticipates that all remaining revenues will be collected, and obligations will be settled by year-end 2026. Management believes that the Company will be able to meet its obligations during the wind-down period. However, the eventual outcome of these efforts is subject to uncertainties, including the timing and completeness of collections and final settlement of liabilities. ## 7.Net Capital Requirement The Company is subject to the Securities and Exchange Commission's Net Capital Rule 15c3-l, 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%. As of December 31, 2025, the Company's net capital of \$63,000 which was \$58,000 in excess of its required net capital of \$5,000. The ratio of aggregate indebtedness to net capital was 0.14%. ## 8. Concentration of Cash The company maintains its cash at financial institutions in bank deposits, which may exceed federal insured limits. The company has not experienced any losses in such accounts. The company believes it is not exposed to any significant risk with respect to cash. {11}------------------------------------------------ #### 9. Capital Stock The company has authorized the issue of 1,500 shares of no-par value common stock. All shares are issued, and outstanding Shares of common stock are voting shares. Dividends are paid at the discretion of the board of directors. #### 10. Commitments & Contingencies The firm had no commitments and contingencies as of the date of this report. ## 11. Segment Reporting The Accounting Standards Update (ASU) 2023-07 issued by the Financial Accounting Standards Board (FASB) introduced enhancements to segment reporting requirements for public entities, including broker-dealers. The update aimed to improve the transparency and usefulness of financial disclosures for investors and other stakeholders. ASU 2023-07 disclosure requirements are effective for fiscal years starting after December 15, 2024. The chief operating decision maker is the FINOP of the Company and determined that no additional disclosures are required as the Company has only one reportable segment. {12}------------------------------------------------ **Eurekacap Partners, Inc.** ### **Supplemental Information** **For the year ended December 31, 2025** Schedule ll Computation of Determination of Reserve Requirements Pursuant to Rule 15c3-3 Not applicable Schedule III Information for Possession or Control Requirements under Rule 15c3-3 Not applicable {13}------------------------------------------------ ### **Eurekacap Partners Inc. UNIFORM NET CAPITAL RULE 15c3-1 Year ended December 31, 2025** **Schedule I** | Capital | | | |--------------------|------------------------------------------------------------------------------------------------------|---------------| | | Stockholders Equity | \$
723,634 | | | Non Allowable Assets | (660,634) | | | Net capital | \$
63,000 | | | Aggregate indebtedness | \$
8,686 | | | Computation of basic net capital requirement | | | | Minimum net capital required | \$
579 | | | Minimum dollar net capital | \$
5,000 | | | Net capital requirement | \$
5,000 | | Excess net capital | | \$
57,000 | | | Net capital less greater of 10% of aggregate indebtedness or 120% of minimum
net capital required | \$
83,002 | | | Percentage of aggregate indebtedness to net capital | 0.14 | There were no differences between the Net Capital reported by the company Equity in Part 11A of the focus report and these financial statements. {14}------------------------------------------------ ### Eurekacap Partners, Inc. Exemption Report Eurekacap Partners, Inc. (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"), 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 is considered "Non-Covered Firm" exempt from 17 C.F.R. §240.15c3-3 and is filing an Exemption Report relying on footnote 74 to SEC Release 34-70073, and as discussed in Q&A 8 of the related FAQ issued by the SEC staff. The Company limits its business activities exclusively to: (1) the private placement of securities (2) acting as a finder in the introduction of qualified institutional investors to hedge fund managers. - (2) The Company (1) did not directly receive, hold or otherwise owe funds or securities for or to customers, other than money or other consideration received and promptly transmitted in compliance with paragraph (a) or (b)(2) of Rule 15c2-4; (2) did not carry accounts of or for customers; and (3) did not carry PAB accounts (as defined in Rule 15c3-3), throughout the most recent fiscal year without exception. I, Martin Pollock, swear (or affirm) that, to my best knowledge and belief, this exemption report is true and correct. Regards, 2-1.1 Martin Pollock, FINOP/CFO/CCO Date of Report: January 12, 2026 {15}------------------------------------------------ ![](_page_15_Picture_0.jpeg) #### **Report of Independent Registered Public Accounting Firm** To the To Those Charged With Governance of Eurekacap Partners, Inc. We have reviewed the accompanying Exemption Report of Eurekacap Partners, Inc. (the Company) as of and for the fiscal year ended December 31, 2025, in which management asserts that: 1. The Company did not claim an exemption under any paragraph of 17 C.F.R. § 240.15c3-3(k); 2. The Company is filing this Exemption Report in reliance on Footnote 74 of SEC Release No. 34-70073 because it limited its securities business activities to (1) the private placement of securities (2) acting as a finder in the introduction of qualified institutional investors to hedge fund managers throughout the fiscal year ended December 31, 2025 exclusively to the activities described in that footnote; and 3. Throughout the fiscal year ended December 31, 2025, the Company: (i) did not receive, hold, or owe funds or securities for or to customers (except amounts received and promptly transmitted in accordance with 17 C.F.R. § 240.15c2-4(a) or (b)(2)); (ii) did not carry accounts of or for customers; and (iii) did not carry proprietary accounts of other broker-dealers. Management of the Company is responsible for the assertions in the Exemption Report and for compliance with the applicable requirements. We conducted our review in accordance with attestation standards established by the Public Company Accounting Oversight Board (United States). A review is substantially less in scope than an examination, the objective of which is the expression of an opinion on management's assertions. Accordingly, we do not express such an opinion. Based on our review, nothing came to our attention that caused us to believe that management's assertions referred to above are not fairly stated, in all material respects, based on the requirements set forth in Footnote 74 of SEC Release No. 34-70073 and related provisions of Rule 17a-5. Sanville & Company, LLC Dallas, Texas January 13, 2026 > 325 North Saint Paul Street Suite 3100 Dallas, Texas 75201 214.738.1998 Source: SEC EDGAR via Adviser Search (https://search.stillhousedata.com). Agents: see https://search.stillhousedata.com/llms.txt.