# JCC CAPITAL MARKETS, LLC X-17A-5 (2026-03-26) — Broker-dealer annual report - Company: JCC CAPITAL MARKETS, LLC - Form: X-17A-5 - Filed: 2026-03-26 - Period: 2025-12-31 - Accession: 0001429012-26-000003 - CIK: 1429012 - File #: 8-67850 - Type: Broker-dealer - Material weakness: No - Auditor: LMHS, PC - Auditor location: Norwell, MA - Contact: Mark Atchity - Phone: 949-485-1209 - Signed by: Mark Atchity (President & CEO) Original filing: https://www.sec.gov/Archives/edgar/data/1429012/000142901226000003/JCCCM2025public1.pdf --- {0}------------------------------------------------ UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 | ANNUAL REPORTS | |----------------| | FORM X-17A-5 | | DADT III | | OMB APPROVAL | | |---------------------------|--| | OMB Number: 3235-0123 | | | Expires: Nov. 30, 2026 | | | Estimated average burden | | | hours per response:
15 | | ## SEC FILE NUMBER 8-67850 MM/DD/YY 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 A. REGISTRANT IDENTIFICATION # NAME OF FIRM: JCC Capital Markets, LLC TYPE OF REGISTRANT (check all applicable boxes): Broker-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.) # 30011 lvy Glenn Drive, Suite 220 | | (No. and Street) | | |----------------------------------------------|--------------------------------|-----------------| | Laguna Niguel | CA | 92677-5993 | | (City) | (State) | (Zip Code) | | PERSON TO CONTACT WITH REGARD TO THIS FILING | | | | Mark Atchity | 949-485-1209 | maa(@jcccap.com | | (Name) | (Area Code - Telephone Number) | (Email Address) | | | B. ACCOUNTANT IDENTIFICATION | | | | | | INDEPENDENT PUBLIC ACCOUNTANT whose reports are contained in this filing\* ## LMHS, PC | 80 Washington Street | (Name - if individual, state last, first, and middle name)
Norwell | MA | 02061 | |--------------------------------------------------|-----------------------------------------------------------------------|-----------------|--------------------------------------------| | (Address)
02/24/2009 | (City) | (State)
3373 | (Zip Code) | | (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 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 I, Mark Atchity rtaining to the firm of , JCC Cania Mater , Swear (or affirm) that, to the best of my knowledge and belief, the financial report pertaining to the firm of JCC Capital Markets, LLC 12/31 ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------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. Notary Rublic ### 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. - □ (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. - □ (j) Computation for determination of customer reserve requirements pursuant to Exhibit A to 17 CFR 240.15c3-3. - | 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. □ < < < < f - □ (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. - worth under 17 CFR 240.15c3-1, 17 CFR 240.18a-2, or 17 CFR 240.18a-2, as appliconly, 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 the transmission inferences exist. - □ (p) Summary of financial data for subsidiaries not consolidated in the statement of financial condition. ロームヘッド - - □ (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. - 国 (u) Independent public accountant's report based on an examination of the financial report on financial statements under 17 CFR 240.17a-5, 17 CFR 240.18a-7, or 17 CFR 240.17a-12, as applicable. - □ (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. - 国 (x) Supplemental reports on applying agreed-upon procedures, in accordance with 17 CFR 240.15c3-1e or 17 CFR 240.17a-12, 1 as applicable. - □ (y) Report describing any material inadequacies found to exist or 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 certain portions of this filing, see 17 CFR 240.17c-5(e)(3) or 17 CFR 240.18c-7(d)(2), as th applicable. PUBLICLY AVAILABLE Signature: Title: CEO COURTNEY VILLARINA Notary Public - California Orange County Commission # 2427336 Comm. Expires Dec 9, 2026 {2}------------------------------------------------ ![](_page_2_Picture_0.jpeg) *Report of Independent Registered Public Accounting Firm* To The Member JCC Capital Markets, LLC Laguna Niguel, California #### *Opinion on the Financial Statements* We have audited the accompanying statement of financial condition of JCC Capital Markets, LLC, as of December 31, 2025, and 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 JCC Capital Markets, LLC 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 entity's management. Our responsibility is to express an opinion on these 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 JCC Capital Markets, LLC 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 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. ### LMHS, P.C. LMHS, P.C. We have served as JCC Capital Markets, LLC's auditor since 2023. Norwell, Massachusetts March 19, 2026 ![](_page_2_Picture_12.jpeg) ![](_page_2_Picture_14.jpeg) {3}------------------------------------------------ ### **JCC CAPITAL MARKETS, LLC STATEMENT OF FINANCIAL CONDITION** DECEMBER 31, 2025 #### ASSETS | 793,022 | |-----------| | 10,412 | | 1,402,695 | | 3,837 | | 19,088 | | 2,229,054 | | | #### LIABILITIES AND MEMBER'S EQUITY | Accounts Payable and Accrued Expenses | \$
56,009 | |---------------------------------------|-----------------| | Accrued Compensation | - | | Commissions Payable | 1,622,025 | | Due to Related Parties | 274,497 | | Total Liabilities | 1,952,531 | | Member's Equity | 276,523 | | Total Liabilities and Member's Equity | \$
2,229,054 | The accompanying notes are an integral part of these financial statements. PUBLICLY AVAILABLE Source: SEC EDGAR via Adviser Search (https://search.stillhousedata.com). Agents: see https://search.stillhousedata.com/llms.txt.