# SCALEVIEW SECURITIES LLC X-17A-5 (2025-04-01) — Broker-dealer annual report - Company: SCALEVIEW SECURITIES LLC - Form: X-17A-5 - Filed: 2025-04-01 - Period: 2024-12-31 - Accession: 0001910138-25-000002 - CIK: 1910138 - File #: 8-70880 - Type: Broker-dealer - Material weakness: No - Auditor: Sanville & Company, LLC - Auditor location: Dallas, TX - Contact: Richard Amsberry - Phone: 214-360-9822 - Signed by: Jay Snodgrass (Manager) Original filing: https://www.sec.gov/Archives/edgar/data/1910138/000191013825000002/svsaudit2024.pdf --- {0}------------------------------------------------ Scaleview Securities, LLC Financial Statements and Supplemental Schedules Required by the Securities and Exchange Commission For the Year Ended December 31, 2024 (With Reports of Independent Registered Public Accounting Firm Thereon) f / {1}------------------------------------------------ ## SCALEVIEW SECURITIES, LLC December 31, 2024 ## Contents | U
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. . | | | | {2}------------------------------------------------ UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 OMB APPROVAL OMB Number: 3235-0123 Expires: Nov. 30, 2026 Estimated average burden hours per response: 12 # ANNUAL REPORTS FORM X-17A-5 PART III | SE
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0 | | FACING PAGE Information Required Pursuant to Rules 17a-5, 17a-12, and 18a-7 under the Securities Exchange Act of 1934 1/01 /2024 FILING FOR THE PERIOD BEGINNING MM/DD/YY MM/DD/YY A. REGISTRANT IDENTIFICATION Scaleview Securities LLC NAMEOFHRM: \_ AND ENDING 12/31/2024 TYPE OF REGISTRANT (check all applicable boxes): El Broker-dealer III Security-based swap dealer [I Check here if respondent is also an OTC derivatives dealer lil Major security-based swap participant ADDRESS OF PRINCIPAL PLACE OF BUSINESS: (Do not use a P.O. box no.) 4029 S. Capital of Texas Highway, Suite 100 (No. and Street) Austin TX 78704 (Cid) (State) (Zip Code) PERSON TO CONTACT WITH REGARD TO THIS FILING Richard Amsberry 214-360-9822 (Name) (Area Code -Telephone Number) B. ACCOUNTANT IDENTIFICATION rickarrisberry@earI (Email Address) INDEPENDENT PUBLIC ACCOUNTANT whose reports are contained in this filing\* Sanville & Company, LLC (Name -if individual, state last, first, and middle name) 325 North Saint Paul St. Ste. 3100 Dallas TX 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 ofthe 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. {3}------------------------------------------------ #### OATH OR AFFIRMATION | I,
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_ | ### This filing\*\* contains (check all applicable boxes) - E (a) Statement of financial condition - U (b) Notes to consolidated statement of financial condition - E (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) - E (d) Statement of cash flows - E (e) Statement of changes in stockholders' or partners' or sole proprietors equity - El (f) Statement of changes in liabilities subordinated to claims of creditors - E (g) Notes to consolidated fi statements - E (h) Computation of net capital under 17 CFR 240.15c3-1 or 17 CFR 240.18a-1, as applicable - O (i) Computation of tangible net worth under 17 CFR 240.18a-2 - E U) Computation for determination of customer reserve requirements pursuant to Exhibit A to 17 CFR 240.15c3-3 - El (k) Computation for determination of security-based swap reserve requirements pursuant to Exhlbit B to 17 CFR 240.15c3-3 or Exhibit A to 17 CFR 240.188-4, as applicable - 0 (I) Computatlon for Determination of PAB Requirements under Exhibit A to § 240.15c3-3 - E (m) information relating to possession or control requirements for customers under 17 CFR 240.15c3-3 - E1 240.15c3-3(p)(2) or 17 CFR 240.183-4, as applicable (n) information relating to possession or control requirements for security-based swap customers under 17 CFR - E (o) Reconciliations, including appropriate explanations, of the FOCUS Report with computation of net capital or tangible net worth under 17 CFR 240.15¢3-1, 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 - D (p) Summary data for subsidiaries not consolidated in the statement of financial condition - E (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 - El (r) Compliance report in accordance with 17 CFR 240.17a-5 or 17 CFR 240.18a-7, as applicable - E (s) Fxemption report in accordance with 17 CFR 240.17a-5 or 17 CFR 240.18a-7, as applicable - D (t) Independent public accountant's report based on an examination of the statement of financial condition - E (u) independent public accountant's report based on an examination of the financial report or flnandal statements under 17 CFR 240.17a-5, 17 CFR 240.183-7, or 17 CFR 240.176~12, as applicable - U (v) Independent public accountant's report based on an examination f certain statements in the compliance report under 17 CFR 240.173-5 or 17 CFR 240.183-7, as applicable \_g .\n-\_-r:¢ - E (w) Independent public accountant's report based on a review of the exemption report under 17 CFR 240.17a-5 or 17 CFR 240.183-7, as applicable - procedures, in accordance with 17 CFR 240.1513-1e or 17 CFR 24D.17a-12, E] (x) Supplemental reports 0napplyins as applicable - D (Y) Report describing any material inadequacieSlfound to exist or found to have existed since the date of the previous audit a statement that no material inadequacies exist, under 17 CFR 240.17a-12(k) or - - "To request confidential treatment of certain portions of this applicable see 17 CFR 240.170-5{2)(3) or 17 CFR 240.180-7(d)(2) as {4}------------------------------------------------ ![](_page_4_Picture_0.jpeg) ## Report of Independent Registered Public Accounting Firm Sa11viHe&CompanyLLC Philadelphia New York [ Dallas To the Member and Those Charged With Governance of ScaleView Securities LLC ## Opinion on the Financial Statements We have audited the accompanying statement of financial condition of ScaleView Securities LLC (the Company) as of December 31, 2024, the related statements of operations, changes in members' equity, and cash flows for the year ended December 31, 2024, and the related notes to the financial statements (collectively, 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, 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 ofAmerica. ## 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 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. 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 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 supplementary information contained in The Schedule I, Computation of Net Capital Under SEC Rule 1503-1 , Schedule II, Computation for Determination of Reserve Requirements Under Rule SEC 1503-3 and Schedule Ill, information Relating to the Possession or Control Requirements Under SEC Rule 1503-3 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 > 325 North Saint Paul Street Suite 3100 Dallas, Texas 75201 2 14.738. 1998 {5}------------------------------------------------ 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 17 C.F.R. §240.17a-5. In our opinion, the supplementary information contained in the Schedule l, Computation of Net Capital Under SEC Rule 1503- 1, Schedule II, Computation for Determination of Reserve Requirements Under SEC Rule 1503-3 and Schedule Ill, information Relating to the Possession or Control Requirements Under SEC Rule 1503-3 are fairly stated, in all material respects, in relation to the financial statements as a whole. We have served as the Company's auditor since 2024. Dallas, Texas March 26, 2025 {6}------------------------------------------------ ## SCALEVIEW SECURITIES LLC Statement of Financial Condition December 31, 2024 ## ASSETS | C
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s | \$ | The accompanying notes are an integral part ofthese financial statements. {10}------------------------------------------------ ## SCALEVIEW SECURITIES, LLC NOTES TO FINANCIAL STATEMENTS December 31, 2024 ## NOTE A - NATURE OF BUSINESS AND SUMMARY OF ACCOUNTING POLICIES ### Organization Scaleview Securities, LLC (the Company) was formed as a Texas Limited Liability Company iii January 2022. The Company became a registered broker-dealer with the Securities and Exchange Commission (SEC) on January 24, 2023, and is a member of the Financial Industry Regulatory Authority (FINRA) and Securities Investor Protection Corporation (SIPC). The Company is considered a Non-Covered Firm exempt from 17 C.F.R. § 240. l 5c3-3 relying on Footnote 74 ofthe SEC Release No. 34-70073 adopting amendments to 17 C.F.R. §240.l 7a-5. The Company's operations currently consist primarily of engaging in private placements of securities acting as a consultant for mergers and acquisitions. #### Basis ofAccounting The financial statements of the Company have been prepared on the accrual basis of accounting and accordingly reflect all significant receivables, payables, and other liabilities. #### Cash and Cash Equivalents The Company considers as cash all short-tenm investments with an original maturity of three months or less to be considered cash and cash equivalents. ### Accounts Receivable - Recognition of Bad Debt The Corporation considers accounts receivable to be fully collectible, accordingly, no allowance for doubtful accounts is required. If amounts become uncollectible, they will be charged to operations when that determination is made. #### Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash and cash equivalents. All of the Company's cash and cash equivalents are held at high credit quality financial institutions. #### Revenue Recognition Revenue from contracts with customers includes commission income and related fees from participation in private placements of equity securities. The recognition and measurement of revenue is based on the assessment of individual contract terms. Significant judgment is required to determine whether performance obligations are satisfied at a point in time or over time, how to allocate transaction prices where multiple performance obligations are identified, when to recognize revenue based on the appropriate measure of the Company's progress under the contract, and whether constraints on variable consideration should be applied due to uncertain future events. {11}------------------------------------------------ ### SCALEVIEW SECURITIES, LLC NOTES TO FINANCIAL STATEMENTS December 31, 2024 #### NOTE A continued. NATURE OF BUSINESS AND SUMMARY OF ACCOUNTING POLICIES, The Company participates in the private placement offerings on behalf of its parent company, Scaleview Partners, LLC. Each time a customer enters into a buy transaction, the Company charges a commission. Commissions are recognized on the trade date (the date the Company fills the trade order, receives the customer subscription funding and confirms the trade with the customer). The Company believes that the performance obligation is satisfied on the trade date because that is when the underlying private placement interest is identified, the pricing is agreed upon and the risks and rewards of ownership have been transferred to the customer. These amounts are considered variable consideration as the uncertainty is dependent on the achievement of certain levels of investment have been reached as specified in the private placement memorandums, which is highly susceptible to factors outside the Company's influence. Revenues are recognized once it is probable that a significant reversal will not occur. #### Income Taxes Effective January 25, 2022, the Company became a sole member limited liability company. Under federal income tax regulations, sole member limited liability companies have their entity disregarded for federal income tax purposes. Therefore, net income or loss is reportable for tax purposes by the sole owner. Accordingly, no federal income taxes are included in the accompanying financial statements. The member's federal and state income tax returns are subject to examination over various statutes of limitation generally ranging from three to five years. #### Use ofEstimates 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 expenses during the reporting period. Actual results could differ from those estimates. #### 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, 2023. The chief operating decision maker is the President of the Company and determined that no additional disclosures are required as the Company has only one repoltabIe segment. {12}------------------------------------------------ ## SCALEVIEW SECURITIES, LLC NOTES TO FINANCIAL STATEMENTS December 31, 2024 #### NOTE B - NET CAPITAL REQUIREMENTS The Company is subject to the Securities and Exchange Commission Uniform Net Capital Rule (SEC Rule l5c3-1), which requires the maintenance of minimum net capital and requires the ratio of aggregate indebtedness to net capital, both as defined, shall not exceed 8 to l. As of December 3 l, 2024, The Company had net capital of \$6,845 which was \$1,845 in excess of its required net capital of\$5,000. The Company's net capital ratio was approximately 0 to l. #### NOTE C - POSSESSION OR CONTROL REQUIREMENTS The Company (l) did not directly or indirectly 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 l 5c2-4, (2) did not carry accounts of or for customers, and (3) did not cany PAB accounts (as defined in Rule l5c3-3), throughout the most recent fiscal year without exception. #### NOTE D - RELATED PARTY TRANSACTIONS The Company rents office space from its parent, Scaleview Partners, LLC. The office space is shared by Scaleview Securities, Inc. and Scaleview Partners, LLC. During the year payments of \$10,800 were accrued for occupancy and various reimbursement. These accruals were forgiven by Scaleview Paitners, LLC and were recognized as additional contributed capital by Scaleview Securities, LLC. #### NOTE F - COMMITMENTS AND CONTINGENCIES The Company does not have any commitments, guarantees or contingencies. The Company is not aware of any threats or other circumstances that may lead to the assertion of a claim at a future date. {13}------------------------------------------------ ## Schedule I Scaleview Securities LLC Supplemental Information Pursuant to Rule 17a-5 For the year ending December 31, 2024 ## Computation ofNet Capital | T
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I | | | | | ### Reconciliation of Computation of Net Capital There was no material difference in the computation of net capital under Rule l5c3-1 from the Company's computation. See accompanying report of independent registered public accounting firm. {14}------------------------------------------------ ## Schedule II & III ## Scaleview Securities LLC ## Computation for Determination of Reserve Requirements and Information Relating to Possession or Control Requirements Under Rule 15c3-3 of the Securities and Exchange Commission December 31, 2024 The Company is considered exempt from Securities Exchange Commission ("SEC") by relying on footnote 74 to SEC Release 34-70073 and therefore is not required to maintain a special reserve bank account for the Exclusive benefit ofcustomers." {15}------------------------------------------------ ![](_page_15_Picture_0.jpeg) Report of Independent Registered Public Accounting Firm Sa11vi11e&CompanyLLC Philadelphia | New York 1 Dallas To the Member and Those Charged With Governance of ScaleView Securities LLC We have reviewed management's statements, included in the accompanying Exemption Report, in which ScaleView Securities LLC (the Company) stated that: - 1. The Company does not claim an exemption under paragraph (k) of 17 C.F.R. §240.15c3-3; - 2. The Company is filing an 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 limiting its business activities exclusively to advising clients in connection with securities transactions made with relation to mergers and acquisitions and private placements throughout the most recent fiscal year; and - 3. The Company (1) did not directly or indirectly 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 17 C.F.R. §240.15c2-4, (2) did not carry accounts of or for customers; and (3) did not carry proprietary accounts of broker-dealers (as defined in 17 C.F.R. §240.15c3-3) throughout the most recent fiscal year without exception. The Company's management is responsible for its statements. Our 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 that the Company limited its business activities exclusively to advising clients in connection with securities transactions made with relation to mergers and acquisitions and private placements and (1) did not directly or indirectly 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 17 C.F.R. §240.15c2-4, (2) did not carry accounts of or for customers; and (3) did not carry proprietary accounts of broker-dealers (as defined in 17 C.F.R. §240.1503-3) throughout the most recent fiscal year without exception. 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, we do not express such an opinion. Based on our review, we are 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 17 C.F.R. §240.17a-5. 5a4u/f7% ¢f &n am? ./ / , Dallas, Texas March 26, 2025 325 North Saint Paul Street Suite 3100 Dallas, Texas 75201 214.'738. 1998 {16}------------------------------------------------ ## ScaleView Securities, LLC Exemption Report ScaleView 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 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) advising clients in connection with securities transactions made with relation to mergers and acquisitions and private placements. - (2) The Company (1) did not directly or indirectly 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 1502-4, (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, Jay Snodgrass, swear (or affirm) that, to my best knowledge and belief, this exemption report is true and correct. Regards, "1 DocuSigned by: Svwdgrss CE18A31DF90F418 Jay Snodgrass, Manager Date of Report: March 13, 2025 Source: SEC EDGAR via Adviser Search (https://search.stillhousedata.com). Agents: see https://search.stillhousedata.com/llms.txt.