# BARDI CO. LLC X-17A-5 (2025-01-31) — Broker-dealer annual report - Company: BARDI CO. LLC - Form: X-17A-5 - Filed: 2025-01-31 - Period: 2024-12-31 - Accession: 0001561729-25-000001 - CIK: 1561729 - File #: 8-69190 - Type: Broker-dealer - Material weakness: No - Auditor: Brian Anson - Auditor location: Tarzana, CA - Contact: Cristiano Manfre - Phone: 3109939960 - Email: cmanfre@bardico.com - Website: bardico.com - Signed by: Cristiano Manfre (CEO & FinOp) Original filing: https://www.sec.gov/Archives/edgar/data/1561729/000156172925000001/bardicoaudit.pdf --- {0}------------------------------------------------ I 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 \_1\_/\_1 \_/2\_0\_2\_4 AND ENDING \_1\_2\_/3\_1 \_/2\_0\_2\_4 \_\_ ![](_page_0_Picture_20.jpeg) MM/DD/YY 0MB APPROVAL 0MB Number. 3235-0123 Expires. Oct. 31, 2023 Estimated average burden hours per response 12 I A. REGISTRANT IDENTIFICATION SEC FILE NUMBER ![](_page_0_Picture_19.jpeg) D Major security-based swap participant Tarzana MM/DD/YY | (Address) | (City) | (State) | (Zip Code) | |--------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------|---------|--------------------------------------------| | (Date of Registration with PCA0B)(if applicable) | | | (PCAOB Registration Number, if applicable) | | | FOR OFFICIAL USE ONLY | | | | | | | | | | | | | | | -
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- | | | | | | | | | | | | | | | 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 | | | | | (No. and Street) | | | |----------------------------------------------|--------------------------------|---------|---------------------| | Los Angeles
l | I | CA | 90071 | | (City) | | (State) | (Zip Code) | | PERSON TO CONTACT WITH REGARD TO THIS FILING | | | | | I
Cristiano Manfre | (310) 993 9960
I | 4 | cmanfre@bardico.com | | (Name I | (Area Code - Telephone Number) | | (Email Address) | | | B. ACCOUNTANT IDENTIFICATION | I | | (Name -- if individual, state last, first, and middle name) 18455 Burbank Blvd. #404 I l I I I **ANNUAL REPORTS FORM X-17A-5 PART Ill** ' I UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 ADDRESS OF PRINCIPAL PLACE OF BUSINESS: (Do not use a P.O. box no.) # 633 W 5th Street, FL 26 vat or rm. Bardi Co. LLC TYPE OF REGISTRANT (check all applicable boxes): - i!i Broker-dealer D Security-based swap dealer - D Check here if respondent is also an OTC derivatives dealer {1}------------------------------------------------ #### OATH OR AFFIRMATION ' I I I I I I • - *-O°* - - • • *o'* ,, ✓,, , *I* I « CEO & FinOp Signat otary Public I, Cnshano Manfre swear (or affirm) that, to the bes t of my knowledge and belief, the financial report pertaining to the firm of BardiCo.LC as of - ', 2 *o25,* i s t r u e and correct. further swear (or affirm) that neither the company nor any partner, officer}'director,' or equivalent person, as the ~ase may be, has any proprietary interest in any account classified solely **as mat of customer.** y''''''', Q:\$ATE s5g!i./~. *or* ' rijss~gs - :NOTARY PUBLIC: **;My.Commission;** - 'Expireson *'s* ·%;goezza.S 70s6\ye~s's *',* mu This filing contains (check all applicable boxes): [(a) Statement of financial condition. [ ()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 #### • . toter. *Exe,ptea eporC* - \_Comprehensive income (as defined in 5 210.1-02 of Regulation S-X). - I (d) Statement of cash flows. - **[ (e)Statement of changes in stockholders' or partners' or sole proprietor's equity.** - D (fl Statement of changes in liabilities subordinated to claims of creditors. - .}Ag) Notes to consolidated financial statements. - (h) Computation of net capital under 17 CFR 240.15c3-1 0r 17 CFR 240.18a-1, as applicable. - D (i) Computation of tangible net worth under 17 CFR 240.18a-2. - D UI Computation for determination of customer reserve requirements pursuant to Exhibit A to 17 CFR 240.15c3-3. - **0 (k) Computation for determination of security-based swap reserve requirements pursuant to Exhibit B to 17 CFR 240.1Sc3-3 or** Exhibit A to 17 CFR 240.18a-4, as applicable. - D (I) Computation for Determination of PAB Requirements under Exhibit A to§ 240.15c3-3. - **D (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. - [l (o) Reconciliations, including appropriate explanations, of the FOCUS Report with computation of net capital or tangible net worth under 17 CFR 240.1Sc3-1, 17CFR 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.** - D (p) Summary of financial data for subsidiaries not consolidated in the statement of financial condition. - (a) Oath or affirmation in accordance with 17 CFR 240.17a-5, 17 CFR 240.17a-12, 0r 17 CFR 240.18a-7, as applicable. - D (r) Compliance report in accordance with 17 CFR 240.17a-5 or 17 CFR 240.18a-7, as applicable. - E (s) Exemption report in accordance with 17 CFR 240.17a-5 or 17 CFR 240.18a-7, as applicable. - D (ti 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 statements under 17** CFR 240.17a-5, 17 CFR 240.18a-7, 0r 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. - (t/(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. - D (xi Supplemental reports on applying agreed-upon procedures, in accordance with 17 CFR 240.15c3-1e or 17 CFR 240.17a-12, as applicable. - D (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) *+·To request confidential treatment of certain portions of this filing, see 17 CFR 240.17a-5(e)(3) or 17 CFR 240.18a-7(d)(2), as applicable.* {2}------------------------------------------------ ### BRIAN W. ANSON *Certified Public Accountant* #### ' REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM 18455 Burbank Blvd., Suite 404, Tarzana, CA 91356 · Tel. (818) 636-5660 · Fax (818) 881-2605 To the Member's and Board of Members' of Bardi Co., LLC #### **Opinion on the Financial Statements** ' I have audited the accompanying statement of financial condition of Bardi Co., LLC as of December 3I, 2024, the related statements of income, changes in member's equity, and cash flows for the year then ended, and the related notes (collectively referred to as the financial statements). In my opinion, the financial statements present fairly, in all material respects, the financial position of Bardi Co., LLC as of December 31, 2024. 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. • • These financial statements are the responsibility of Bardi Co., LLC 's management. My responsibility is to express an opinion on Bardi Co.. LLC 's financial statements based on my audit. I am a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and am required to be independent with respect to Bardi Co. 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. #### Basis for Opinion • - The information contained in Schedule I, II, and III (Supplemental Information") has been subjected to audit procedures performed in conjunction with the audit of the Bardi Co., LLCs financial statements. The Supplemental Information is the responsibility of the Bardi Co. LLCs management. My 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 accuraey of the information presented in the Supplemental Information. In forming my opinion on the Supplemental Information, I evaluated whether the Supplemental Information, including its form and content is presented in conformity with I7 C.F.R. \$ 240.17a-5. In my opinion, Schedules I, IH, and Ill are fairly stated, in all material respects, in relation to the financial statements taken as a whole. • • **Brian W . Anson** Certified Public Accountant I have served as Bardi Co., LLC's auditor since 2017 Tarzana. California January 2 1 , 2024 I conducted my audit in accordance with the standards of the PCAOB. Those standards require that I 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. My 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. My audit also included evaluating the **accounting principles used and significant estimates made by management, as evaluating the overall** presentation of the financial statements. I believe that my audit provides a reasonable basis for my opinion. #### Supplemental Jnforrnation {3}------------------------------------------------ # See Accompanying Notes to Financial Statements | Assets | 2024 | |--------------------------------------|------------------| | Cash | \$ | | Marketable Securities, at Fair Value | 9,481
587,172 | | Loan to Shareholders | 50,000 | | Accounts Receivables | 17,800 | | FINRA CRD | 23 | | Deposits | 93S | | Total Assets | 665,410 | | | | | | | | Liabilities and Members' Equity | | | Liabilities | | | |--------------------------------------------|---|----------| | Accounts Payables | | - | | Business Credit Card | | 919 | | Deferred Revenues | | 160.225 | | Payable SBA Loan | | 188,556 | | Total Liabilities | | 349,70 I | | Members' Equity | | | | Members' Equity | | 315,710 | | Total Members' Equity | | 315,710 | | | | | | Total Liabilities and Members' Equity
• | s | 665,410 | | | | | | | | | | | | | # **Bardi Co., LLC Statement of Financial Conditions December 3** I, **2024** {4}------------------------------------------------ | Revenues: | | | |----------------------------------------------|----------|--------------| | Commissions and Consulting Fees | \$ | 249,895 | | Interest Earned | | 19,025 | | Dividend | | 3,625 | | Realized (Loss) Gain on Sale of Securities | | 18,941 | | Unrealized Gain (Loss) on Sale of Securities | -------- | (8,676) | | Total revenue | | 282.810
' | | Expense: | | | | Commissions & Fees | | 131,023 | | Office Expense | | I 7, 123 | | Legal & Professional Services | | 6,000 | | Bank Charges | | 2,914 | | Regulatory Fees | | 5,130 | | Rent and Utilities | | 29,064 | | Travel and Entertainment | | 23,003 | | Marketing | | 3,286 | | Education & Training | | I 63 | | IT Equipment | | 144 | | Interest Expenses | | 8.242 | | AII Others | | 4,472 | | Total Expenses | | 231,469 | | Income (Loss) from Operation | | 51,341 | | | | | | Income Tax Benefit (Expense): | | | | Current State Franchise Tax | | 1,700 | | Total Income Tax Expe
nse | | 1,700 | | | | | | Net Income (Loss) | s | 50,541 | ### **Bardi Co., LLC Statement of Income (Loss) For the Year Ended December 31, 2024** # See Accompanying Notes to Financial Statements {5}------------------------------------------------ #### ' Bardi Co., LLC Statement of Changes in Members' Equity For the Year Ended December 31, 2024 | | Total | |---------------------------------------------------------------------|-------------------------------------| | Balance, December 31, 2023 | \$ 294,768 | | Members (Withdrawals)
Members Contributions
Net Income (Loss) | (206,920)
177,321
50 541
• | | Balance, December 31, 2024 | \$ 315,710 | | | | #### See Accompanying Notes to Financial Statements {6}------------------------------------------------ #### - Bardi Co., LLC Statement of Cash Flows For the Year Ended December 31, 2024 | | | 2024 | | | |----------------------------------------------------|----|-----------|--|--| | Operating Activities
Net Income (Loss) | \$ | 50,541 | | | | | | | | | | Adjustments to Reconcile Net Income (Loss) to | | | | | | Net Cash Provided by Operating Activities: | | | | | | Gain on Mark-to-Market Investments | | ( 10,264) | | | | Change in Working Capital Components: | | | | | | Increase in Accounts Receivable | | (17,500) | | | | Decrease in Accounts Payable | | (6,000) | | | | Decreases in FINRA CRD | | - | | | | Increase in Credit Card Debt | | (1,719) | | | | Decrease in Deferred Revenues | | 82,244 | | | | Net Cash Provided (Used) by Operating Activities | | 97,301 | | | | | | | | | | Investing Activities | | | | | | Loan to Shareholders | | (49,500) | | | | Proceeds from the Sale of Investments | | 17,958 | | | | Trade Purchase | | (7,694) | | | | Money Market Investment | | (21,415) | | | | Net Cash Provided (Used) by Investment Activities: | | (60,651) | | | | | | | | | | Financing Activities | | | | | | Change in SBA Loan | | (4,773) | | | | Withdrawals | | (206,920) | | | | Capital Contributions | | 177,321 | | | | Net Cash Provided (Used) by Financing Activities: | | (34,372) | | | | Net Increase (Decrease) in Cash and Equivalents | \$ | 2.277 | | | | Cash at 12/31/23 | \$ | 7,203 | | | | | s | 9,481 | | | | Cash at I 2/3 1 /24 | | | | | Supplementary Information: Cash Paid for Interest Cash Paid for Income Taxes \$ \$ 8,242 1.700 See Accompanying Notes to Financial Statements {7}------------------------------------------------ ## Bardi Co., LLC Notes to Financial Statements December 31, 2024 #### Note 1- Organization and Nature of Business I • Bardi Co., LLC (the "Company") was formed in the State of California on September 13, 2012. The Company is a registered broker-dealer with the Securities and Exchange Commission (SEC), the Financial Industry Regulatory Authority ("FINRA") and the Securities Investor Protection Corporation ("SIPC"). The Company is also a registered investment advisory. # **Note 2 - Significant Accounting Policies** Basis of Presentation - The Company conducts the following types of business as a securities broker-dealer, which comprises several classes of services, including: • - - • **Use of Estimates -** The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expe nses during the reporting period. Actual results could differ from those estimates. - Private placements of securities; - Investment banking; - • **Securities Owned -** Profit and loss arising from all securities and commodities transactions entered into for the account and risk of the Company are recorded on a trade date basis and mark to market. • Investment advisory. - - Significant accounting policy I Revenue is measured based on a consideration specified in a contract with a customer and excludes any sales incentives and amounts collected on behalf of third parties. The Company recognizes revenue when it satisfies a performance obligation by transferring control over a product or service to a customer. Due to the nature of the Company's business, the size of any one transaction may be significant to the Company's operations for the period. From time to time, the Company is engaged with agreements that entail refundable retainers; in such cases, retainers are recognized as revenues only once the service is actually provided to the client. **Revenue Recognition -** Investment banking fees are contingent on, and are recognized upon, the successful completion of a project. Investment banking fees are generated from services related to a limited number of transactions. • {8}------------------------------------------------ # **Bardi Co., LLC Notes** to **Financial Statements December 31, 2024** Taxes and regulatory fees assessed by a government authority or agency that are both imposed on and concurrent with a specified revenue-producing transaction, that are collected by the Company from a customer, are excluded from revenue. #### Nature of services The following is a description of activities - separated by reportable segments, per FINRA Form "Supplemental Statement of Income (SSOI)"; from which the Company generates its revenue. For more detailed information about reportable segments, see below Fees earned: This includes fees earned from affiliated entities; investment banking fees, M&A advisory; account supervision and investment advisory fees; administrative fees, revenue from research services; rebates from exchanges/ECN and ATS; 12b-1 fees; Mutual fund fees other than concessions or 12b-1 fees; execution service fees; clearing services; fees earned from customer bank sweep into FDIC insured products or from '40 Act companie s and networking fees from '40 Act companies. The Company's three top clients accounted for approximately 60% of total revenues for the year ending December 3 1 , 2024. Income Taxes - For tax purposes, the Company, with consent of its Members, has elected to be treated like a partnership, therefore in lieu of business income taxes, the Member is taxed on the Company's taxable income. Therefore, no provision or liability for Federal Income Taxes is included in these financial statements. The State of California has a similar treatment, although there exists a provision for a gross receipts tax and a minimum Franchise Tax of \$1,700. The accounting principles generally accepted in the United States of America provide accounting and disclosure guidance about positions taken by an organization in its tax returns that might be • uncertain. Management has considered its tax positions and believes that all of the positions taken by the Company in its Federal and State organization tax returns are more likely than not to be sustained upon examination. The Company is subject to examinations by U.S. Federal and State tax authorities from 2021 to the present, generally for three years after they are filed. **Note** 3 -**Fair Value** FASB ASC 820 defines fair value, establishes a framework for measuring fair value, and establishes a fair value hierarchy, which prioritizes the inputs to valuation techniques. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. A fair value measurement assumes that the transaction to sell the asset or transfer the liability occurs in the principal market {9}------------------------------------------------ # Bardi Co., LLC Notes to Financial Statements December 31, 2024 for the asset or liability or, in the absence of a principal market, the most advantageous market. Valuation techniques that are consistent with the market, income or cost approach, as specified by FASB ASC 820, are used to measure fair value. The fair value hierarchy prioritizes the inputs to valuation techniques used to measure fair value into three broad levels: - • Level I inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities the Company has the ability to access; - Level 2 inputs are inputs (other than quoted prices included within level I) that are observable for the asset or liability, either directly or indirectly; - • Level 3 are unobservable inputs for the asset or liability and rely on management's own assumptions about the assumptions that market participants would use in pricing the asset or liability. (The unobservable inputs should be developed based on the best information available in the circumstances and may include the Company's own data). #### • ' **Fair Value Measurements on a Recurring Basis As of December 31, 2024** | | Level 1 | Level 2 | Level 3 | Total
' | |--------------|-----------|---------|---------|--------------| | Monev Market | \$467,286 | | | \$467,286 | | Fixed Income | \$8,566 | | | \$8.566 | | Common Stock | \$114,369 | | | \$114,369 | | Derivatives | \$3,048 | | | \$3,048
) | | Total | \$587,172 | | | \$587,172 | #### - Note 4- Concentration of Risk #### - **Note 5 - Net Capital Requirement** The following table presents the Company's fair value hierarchy for those assets and liabilities measured at fair value on a recurring basis as of December 3 1 , 2024: Amounts held in financial institutions occasionally are in excess of the Federal Deposit Insurance Corporation and Securities Investor Protection Corporation limits. The organization deposits its cash in high-quality financial institutions, and management believes the organization is not exposed to significant credit risk on those amounts. The Company is subject to the SEC Uniform Net Capital Rule (SEC Rule 15e3-I), 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 I5 to 1. Rule I5e3-l also provides that equity capital may not be withdrawn or cash dividends paid if the resulting net capital ratio would exceed 10 to I. {10}------------------------------------------------ #### • Bardi Co., LLC Notes to Financial Statements December 31, 2024 On December 3 1 , 2024, the Company had net capital of \$219,827, which was \$99,827 in excess of its required net capital of \$120,000. The Company's net capital ratio was 1.59. # Note 6- Operating Lease Commitments and Contingencies • • During fiscal year 2024, the Company has leased three different office spaces in three separate locations. From January 1 , 2024 through December 3 1 , 2024 the Company leased three office spaces for approximately \$2,001 on average every month, while maintaining a virtual address at Regus in downtown Fort Lauderdale, Florida for \$99 a month. • In 2024, the Company recorded deferred revenues for a total of \$160,225 as related to five clients. The Company anticipates that such revenues will be recognized in full during fiscal year 2024. Management has reviewed ASC 842 Lease Accounting and does not believe that it is applicable to the Company because one office space at Metro 417, is on a month-to-month basis, and the one with Regus will expire at the end of June 2025. At December 31, 2024. future minimum lease payments under these agreements were as follows: For the Year Ending December 3 1 , 2025: \$2,743. Rent expense for the year ended December 3 1, 2025 was \$24,016. The Company was not subject to any litigation during or at year ended December 31, 2024. ## **Note** 7**Unearned Revenues** ### **Note 8-SBA Loan** On June 26, 2020, the Company took a 30-year SBA loan in the net aggregate amount of 107,000 for an interest rate of 3.75%. On January 2022, the amount was subsequently increased by \$93,000 for a total of \$200,000. Payments are made in monthly installments of \$970, which include both principal and interest. As of December 3 1 , 2024, the balance of the SBA loan was \$188,556. #### **Note 9 - Subsequent Events** The management has reviewed the results of operations for the period from its year end December 3 1 , 2 0 2 4 through January 21, 2025, the date the financial statements were available to be issued, and have determined that no adjustments are necessary to the amounts reported in the {11}------------------------------------------------ accompanying financial statements nor have any subsequent events occurred, the nature of which would require disclosure. #### **Note 10 - Related Party** As of December 3 1 , 2024, a Company's member had an outstanding balance of \$50,000. This amount is subject to a 4.33% interest rate. The principal plus interest is due on September 12, 2025. ### **Note 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 1 5 , 2023. Company management reviewed the ASU 2023-07 disclosure requirements and determined that no additional disclosures are required as the company has only one reportable segment. {12}------------------------------------------------ #### - - Bardi Co., LLC Schedule I -- Computation of Net Capital Requirement December 31, 2024 Computation of Net\_Capital Under Rule15e3-I of the\_Securities and **Exchange Commission;** Net Capital - --- Non-allowable other assets Net Capital Before Haircut Charges **Haircut on Investments** (68,758) 246,952 (27,125) | Aggregate Indebtedness: | | | |-------------------------------------------------------------------|----|-------------------| | Current Liabilities | | 161,144 | | Long Term Liabilities | | 188,556 | | Total Aggregate Indebtedness (Al) | | 349,701 | | Computation of Basic Net Capital Requirement: | | | | Net Capital | | 219,827 | | Minimum Net Capital Required 6-2/3 of Al | | , , I' 2,2 2
2 | | Minimum Dollar Net Capital Requirement of Reporting Broker-Dealer | | I 00,000 | | Excess Net Capital | | 119,827 | | Excess Net Capital at Net Capital Less 120% 0of \$100,000 | s | 99,827 | | Ratio: Aggregate Indebtedness to Net Capital | | 1.59 | | -
Reconciliation with_Company's Computation;: | | | | Members' Equity as Reported in Compan
y's Part II | | | | Focus Report (Unaudited) | \$ | 315,710 | Total Members' Equity from Financial Condition Deduction and Charges: \$ 315,710 There were no differences between the Focus Report and the audit filed on December 3 1 , 2024. 219,827 {13}------------------------------------------------ ### **Bardi Co., LLC** #### • I **Schedule** II -- **Computation for Determination of Reserve Requirements Pursuant to Rule 15e3-3 December 31, 2024** The Company has no reserve deposit obligations under SEC 15c3-3(e) because it is a "noncovered" firm pursuant to Footnote 74 to SEC Release 34-70073 and therefore it is not subject to the Rule. ![](_page_13_Picture_3.jpeg) ![](_page_13_Picture_4.jpeg) {14}------------------------------------------------ - I #### - Bardi Co., LLC Schedule **IHI --** Information Relating to Possession or Control Requirements under Rule 15e3-3 December 31, 2024 The Company has no possession or control obligations under I5c3-3(b) because it is a "noncovered" firm pursuant to Footnote 74 to SEC Release 34-70073 and therefore it is not subject to the Rule. ![](_page_14_Picture_8.jpeg) {15}------------------------------------------------ , • , 18455 Burbank Blvd.. Suite 404, Tarzana, CA 91356· Tel. (818) 636-5660 • Fax (818) 881-2605 ### BRIAN W. ANSON *Certified Public Accountant* #### **REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM** Board of Members' Bardi Co. LLC Los Angeles. California • I have reviewed management's statements, included in the accompanying SEC Rule 15c-3 Exemption Report in which Bardi Co., LLC, stated that Bardi Co., LLC's, business activities are limited to private placement of securities and mergers and acquisitions advisory services, and that it has not held customer funds or securities and that Bardi Co., LLC is classified as "noncovered" pursuant to footnote 74 to SEC Release 34-70073, dated July 30, 2013, and as discussed in Q & A 8 of the related FAQ issued by SEC state on July 1 , 2020. Bardi Co., LLC also stated that it had maintained compliance with the above declaration throughout the most recent year ended December 31, 2023, without exception. Bardi Co., LLC's management is responsible for compliance and is not subject to the provisions set forth in Rule 15c3-3 under the Securities and Exchange Act of 1934 and its statements. My review was conducted in accordance with the standards of the Public Company Accounting Oversight Board (United States) and accordingly, included inquiries and other required procedures to obtain evidence about Bardi Co., LLC's declaration conceming the provisions set forth in Rule l5c3-3 under the Securities Exchange Act of 1934. A review is substantially less in scope than an examination, the objective of which is the expression of an opinion on management's statements. Accordingly, I do not express such an opinion. Based on my review, I am not aware of any material modifications that should be made to management's statements referred to above for them to be fairly stated, in all material respects, based on the provisions set forth in Footnote 74 to SEC Release 34-70073. Brian W. Anson Certified Public Accountant Tarzana, California January 21, 2025 ![](_page_15_Picture_10.jpeg) {16}------------------------------------------------ ![](_page_16_Picture_0.jpeg) January 21, 2025 • ' - I, as member of the management of Bardi Co. LLC (the "Company") am responsible for the compliance with the annual reporting requirement under Rule I7a-5 of the Securities Exchange Act of 1934. Those requirements compel a broker or a dealer to file annual reports with the SEC and the broker's or dealer's designed examining authority. One of the reports to be included in the annual filing is an exemption report prepared by an independent registered public accounting firm, based upon a review of the assertions provided by the broker or dealer. Pursuant to that requirement, the management of the company hereby makes the following assertions: ' • • - The Company is non covered firm pursuant to Footnote 74 to SEC Release 34- 70073 and is therefore no subject to the SEA Rule 15c3-3 for the most recent fiscal year ended December 3 I , 2024. The Company represents that it has not held customer funds or securities, did not canry accounts of or for customers. The Company has maintained compliance with the above throughout the year ended December 3 1 , 2024, without exception. As such, under its membership agreement with FINRA and pursuant to Rule l5c3-3, the Company conducts business on a fully disclosed basis and does not execute or clea r securities transactions for customers. The Company's business activities include mergers and acquisitions advisory services, private placements of securities, and investment advisory services. #### 4 **633 5 Street, Floor** *26* **Los Angeles,** CA **90071** P: **323.977.9960** F· **877-774-1326 info@bardico.com** Sincerely, • Chris Manfre CEO and FinOp Source: SEC EDGAR via Adviser Search (https://search.stillhousedata.com). Agents: see https://search.stillhousedata.com/llms.txt.