# WILTON RE DISTRIBUTORS LLC X-17A-5 (2025-04-01) — Broker-dealer annual report

- Company: WILTON RE DISTRIBUTORS LLC
- Form: X-17A-5
- Filed: 2025-04-01
- Period: 2024-12-31
- Accession: 0001993021-25-000003
- CIK: 1993021
- File #: 8-71151
- Type: Broker-dealer
- Material weakness: No
- Auditor: Deloitte & Touche LLP
- Auditor location: Stamford, CT
- Contact: Karen Carpenter
- Phone: 3194918364
- Email: smoser@wiltonre.com
- Website: wiltonre.com
- Signed by: Barbara Scoles (CEO)

Original filing: https://www.sec.gov/Archives/edgar/data/1993021/000199302125000003/wil122024.pdf

---

{0}------------------------------------------------

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549

> ANNUAL REPORTS FORM X-17A-5

| OMB APPROVAL              |
|---------------------------|
| OMB Number: 3235-0123     |
| Expires: Nov. 30, 2026    |
| Estimated average burden  |
| hours per response:<br>12 |

SEC FILE NUMBER

#### 8-71151 PART III FACING PAGE Information Required Pursuant to Rules 17a-5, 17a-12, and 18a-7 under the Securities Exchange Act of 1934 AND ENDING 12/31/24 filing for the period beginning 08/22/24 MM/DD/YY MM/DD/YY A. REGISTRANT IDENTIFICATION NAME OFFIRM: Wilton Re Distributors 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.) 4840 N. River Blvd NE, Suite 400 (No. and Street) Cedar Rapids 52411 lowa (City) (State) (Zip Code) PERSON TO CONTACT WITH REGARD TO THIS FILING Shawn Moser 319-491-8380 smoser@wiltonre.com (Area Code - Telephone Number) (Email Address) (Name) B. ACCOUNTANT IDENTIFICATION INDEPENDENT PUBLIC ACCOUNTANT whose reports are contained in this filing\* Deloitte & Touche LLP (Name – if individual, state last, first, and middle name) 695 East Main Street 06901 Stamford C (City) (State) (Zip Code) (Address) (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

|       | Barbara Scoles                                                        | swear (or affirm) that, to the best of my knowledge and belief, the |       |
|-------|-----------------------------------------------------------------------|---------------------------------------------------------------------|-------|
|       | financial report pertaining to the firm of Wilton Re Distributors LLC |                                                                     | as or |
| 12/31 |                                                                       | 7 024                                                               |       |

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.

![](_page_1_Picture_3.jpeg)

Signature: Sa Sana Title:

CEO

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.
- □ (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.
- [] {|} 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 subsidiaries not consolidated in the statement of financial condition.
- | (q) Oath or affirmation in accordance with 17 CFR 240.17a-5, 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.
- | (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.
- | 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:\_

<sup>\*\*</sup> To request confidential treatment of certain portions of this filing, see 17 CFR 240.17a-5(e)(2), os applicable.

{2}------------------------------------------------

# ,7:B=<'37AB@70CB=@A""

( 

7</<17/:(B/B3;3<BA/<2(C>>:3;3<B/:(1632C:3A/A=4313;03@
 /<24=@B63&3@7=24@=;C5CAB34431B7D32/B3=4@357AB@/B7=<B= 313;03@
/<2'3>=@B=4 <23>3<23<B'357AB3@32&C0:7111=C<B7<5 7@;

7:32>C@AC/<BB='C:3
/ 3C<23@B63(31C@7B73AF16/<531B=4
/A/&\*" %\*#\$)

{3}------------------------------------------------

#### **&!! & &%**

| '&%')% \$&\$\$)' ()'&*" %*\$) \$ '#                                                                                          | "-31 |
|------------------------------------------------------------------------------------------------------------------------------|------|
| \$\$ "())#\$)((%#' \$%')&' %'%#**()<br>) +)%' ()') %\$)%#'                                                                  |      |
| (B/B3;3<B=47</<17/:=<27B7=<                                                                                                  |      |
| (B/B3;3<B=4 <1=;3"=AA                                                                                                        |      |
| (B/B3;3<B=46/<53A7<#3;03@KA?C7BG                                                                                             |      |
| (B/B3;3<B=4/A6:=EA                                                                                                           |      |
| \$=B3AB=B637</<17/:(B/B3;3<BA                                                                                                |      |
| (*&&"#\$)"(*"((%#'<br>(1632C:3	=;>CB/B7=<=4\$3B/>7B/:4=@@=93@A/<23/:3@A&C@AC/<BB='C:3 1<br>*<23@B63(31C@7B73AF16/<531B=4     |      |
| (1632C:3!	=;>CB/B7=<4=@3B3@;7</B7=<=4'3A3@D3'3?C7@3;3<BA4=@@=93@A/<2<br>3/:3@A&C@AC/<BB='C:3 1	*<23@B63(31C@7B73AF16/<531B=4 |      |
| '3>=@B=4 <23>3<23<B'357AB3@32&C0:7111=C<B7<57@;=<F3;>B7=<'3>=@B                                                              |      |
| F3;>B7=<'3>=@B                                                                                                               |      |

{4}------------------------------------------------

#### REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors of Wilton Re Ltd. and Member of Wilton Re Distributors LLC

#### Opinion on the Financial Statements

We have audited the accompanying statement of financial condition of Wilton Re Distributors LLC (the "Company") as of December 31, 2024, and the related statements of income (loss), changes in member's equity and cash flows for the period from August 22, 2024 (effective date of registration) to December 31,2024, 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 the Company as of December 31, 2024, and the results of its operations and its cash flows for the period from August 22, 2024 to December 31, 2024, 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 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.

#### Report on Supplemental Schedules

The accompanying supplemental schedules H and J (collectively "the supplemental schedules") have been subjected to audit procedures performed in conjunction with the audit of the Company's financial statements. The supplemental schedules are the responsibility of the Company's management. Our audit procedures included determining whether the supplemental schedules reconcile 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 schedules. In forming our opinion on the supplemental schedules, we evaluated whether the supplemental schedules, including their 

{5}------------------------------------------------

form and content, are presented in compliance with Rule 17a-5 under the Securities Exchange Act of 1934. In our opinion, such schedules are fairly stated, in all material respects, in relation to the financial statements as a whole.

April 01, 2025

We have served as the Company's auditor since 2024.

{6}------------------------------------------------

| ==1>=                            |      |
|----------------------------------|------|
| /A6/<21/A63?C7D/:3<BA            | <br> |
| \$3B2343@@32B/F/AA3BA            | <br> |
| <B3@1=;>/<G@3137D/0:3A           | <br> |
| &@3>/72/AA3BA                    | <br> |
| )=B/:AA3BA                       | <br> |
|                                  |      |
| 5-.565>51=-8017.1<=1;?5>C        |      |
| "7/07:7B73A                      |      |
| <1=;3B/F3A>/G/0:3                | <br> |
| 11=C<BA>/G/0:3/<2/11@C323F>3<A3A | <br> |
| <B3@1=;>/<G>/G/0:3A              | <br> |
| )=B/:"7/07:7B73A                 | <br> |
|                                  |      |
| )=B/:#3;03@A3?C7BG               | <br> |
| )=B/:"7/07:7B73A/<2#3;03@A3?C7BG | <br> |

)63/11=;>/<G7<5<=B3A/@3/<7<B35@/:>/@B=4B63A347</<17/:AB/B3;3<BA 

{7}------------------------------------------------

|                              |    | 2024 |
|------------------------------|----|------|
| Revenues                     |    |      |
| Commission revenue           |    | 167  |
| Other revenue                |    | 166  |
| Total revenues               | \$ | 333  |
|                              |    |      |
| General expenses             |    |      |
| Commission expense           |    | 167  |
| General expenses - allocated |    | ટક   |
| General expenses - direct    |    | 111  |
| Total general expenses       | S  | 333  |
| Income tax expense           |    |      |
| Net income (loss)            |    |      |

The accompanying notes are an integral part of these financial statements.

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

# Wilton Re Distributors LLC

### STATEMENT OF CHANGES IN MEMBER'S EQUITY

FOR THE PERIOD FROM AUGUST 22, 2024 (effective date of registration) TO DECEMBER 31, 2024

(Expressed in thousands of US dollars)

|                                                | 2024 |
|------------------------------------------------|------|
| Member's equity                                |      |
| Member's equity at the beginning of the period | 650  |
| Contributions from Member                      |      |
| Distributions to Member                        |      |
| Net income (loss)                              |      |
| Member's equity at the end of the period       | 650  |
| Total Member's equity                          | 650  |

The accompanying notes are an integral part of these financial statements.

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

#### **)56>98\$15=><5.?>9<= %&& &!%!)% !\$&"\$!\$!''%& 
1221/>5@10->192<135=><->598&!\$ B:<1==1058>49?=-80=92'%0966-<=**

| -=4269A=2<979:1<->583-/>5@5>51=                                          |       |
|--------------------------------------------------------------------------|-------|
| \$3B7<1=;3:=AA                                                           | <br>J |
| 28CAB;3<BAB=@31=<17:3<3B7<1=;3:=AAB=<3B1/A6>@=D72320G=>3@/B7<5/1B7D7B73A |       |
| <1@3/A37<7<B3@1=;>/<G>/G/0:3A                                            | <br>  |
| <1@3/A37<7<B3@1=;>/<G@3137D/0:3A                                         | <br>  |
| <1@3/A37</11=C<BA>/G/0:3/<2/11@C323F>3<A3A                               | <br>  |
| <1@3/A37<<3B2343@@32B/F/AA3B                                             | <br>  |
| <1@3/A37<7<1=;3B/F>/G/0:3                                                | <br>  |
| \$3B1/A64:=EA4@=;CA327<7<=>3@/B7<5/1B7D7B73A                             | <br>  |
| -=4269A=2<97258-8/583-/>5@5>51=                                          |       |
| =<B@70CB321/>7B/:                                                        | <br>J |
| \$3B1/A64:=EA4@=;CA327<7<47</<17<5/1B7D7B73A                             | <br>J |
| <1@3/A3231@3/A37<1/A6/<21/A63?C7D/:3<BA                                  | <br>  |
| /A6/<21/A63?C7D/:3<BA	0357<<7<5=4B63>3@7=2                               | <br>  |
| -=4-80/-=41;?5@-618>=18092:1<590                                         | <br>  |

)63/11=;>/<G7<5<=B3A/@3/<7<B35@/:>/@B=4B63A347</<17/:AB/B3;3<BA 

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

#### **!\$ ,&!**

,7:B=<'37AB@70CB=@A"" ,"=@ B63=;>/<G7A/3:/E/@33<B7BG ,"7A @357AB3@32E7B6 B63 (31C@7B73A /<2 F16/<53 =;;7AA7=< ( ," 7A / E6=::G =E<32 AC0A727/@G =4 ,7:B=< '3 \* ( =:27<5A <1 /3:/E/@31=@>=@/B7=< ,'\*( ,'\*(7A/E6=::G=E<32AC0A727/@G=4,7:B=<'3\* ( =:27<5A )@CAB 3AB/0:7A632 C<23@ B63 :/EA =4 \$=D/ (1=B7/ /</2/ E6716 7BA3:4 7A / E6=::G =E<32 AC0A727/@G=4,7:B=<'3"B2 ,'"/\$=D/(1=B7/1=;>/<G ,'"7AB63C:B7;/B3>/@3<B7<B636=:27<5 1=;>/<GAB@C1BC@3 

)63=;>/<G7A/:7;7B32:7/07:7BG1=;>/<G/>>@=D32B=1=<2C1B0CA7<3AA/A/@357AB3@320@=93@ 23/:3@ 7< A31C@7B73A C<23@ B63 (31C@7B73A F16/<53 1B =4 
 A>317471/::G A3::7<5 D/@7/0:3 :743 7<AC@/<13 =@ /<<C7B73A E7B6 /< 34431B7D3 2/B3 =4 C5CAB  )63 =;>/<G 2=3A <=B ;/7<B/7< 1CAB=2G =@ @3137D31CAB=;3@4C<2A=@A31C@7B73A1CAB=;3@/11=C<BA/@363:20G,7:B=<'3/AAC@/<13"743=;>/<G =4\$3E-=@9 ,'\$-C@B63@;=@3 B63=;>/<G2=3A<=B;/7<B/7</1:3/@7<5/@@/<53;3<BE7B6/<G 47@; </227B7=<B63=;>/<G7A/;3;03@=4B637</<17/: <2CAB@G'35C:/B=@GCB6=@7BG \$'/<2 7AAC0831BB=7BA@C:3A/<2@35C:/B7=<A )63=;>/<G7A3F1:C2324@=;B63(31C@7B73A <D3AB=@&@=B31B7=< =@>=@/B7=<( & 

)63=;>/<G7A/<=< 1:3/@7<50@=93@ 23/:3@/<2A3@D3A/A>@7<17>/:C<23@E@7B3@4=@/1:=A320:=19=4 D/@7/0:3:743/<2D/@7/0:3/<<C7BG>=:7173A/2;7<7AB3@320G/</447:7/B327<AC@/<131=;>/<G,'\$-)63 =;>/<GE7::<=B=443@=@A3::/<G<3EA31C@7B73A/<2,'\$-E7::<=BA3::=@7AAC3/<G<3ED/@7/0:3:743 /<2D/@7/0:3/<<C7BG>=:7173A 227B7=</:23>=A7BA/@3/113>B32=<3F7AB7<51=<B@/1BA )63=;>/<GE7:: AB/<2 @3/2G B= >3@4=@; B63 A3@D713A =4 / 0@=93@ 23/:3@ 7< 1=<4=@;7BG E7B6 7BA &@7<17>/: \*<23@E@7B7<5 5@33;3<B&\*E7B6,'\$-

#### **%'\$+!% &!' & "!%**

#### **-=5=92"<1=18>->598**

)63/11=;>/<G7<5 47</<17/:AB/B3;3<BA6/D3033<>@3>/@327</11=@2/<13E7B6/11=C<B7<5>@7<17>:3A 53<3@/::G/113>B327<B63\*<7B32(B/B3A=4;3@71/\*(& 

#### **'=192=>57->1=**

)63 >@3>/@/B7=< =4 47</<17/: AB/B3;3<BA 7< 1=<4=@;7BG E7B6 \*( & @3?C7@3A ;/</53;3<B B= ;/93 3AB7;/B3A/<2/AAC;>B7=<AB6/B/4431BB63@3>=@B32/;=C<BA=4/AA3BA/<2:7/07:7B73A/<227A1:=AC@3=4 1=<B7<53<B/AA3BA/<2:7/07:7B73A/B B632/B3A=4 B63 47</<17/:AB/B3;3<BA/<2 B63 @3>=@B32/;=C<BA=4 @3D3<C3A/<23F>3<A3A2C@7<5B63@3>=@B7<5>3@7=2A 1BC/:@3AC:BA1=C:227443@4@=;B6=A33AB7;/B3A 

#### **\$1@18?1=**

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

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

B=>@=D7230@=93@ 23/:3@A3@D713A=</<=< 5=7<50/A7A@3D3<C37A@31=5<7H32=D3@B7;3/AB63A3@D713A /@3>3@4=@;32/<2@37;0C@A/0:33F>3<A3A/@37<1C@@32 

#### **9775==598B:18=1=**

=;;7AA7=<3F>3<A3A@3>@3A3<B>/G;3<BA0G,'\$-=<036/:4=4B63=;>/<GB=B63=@757</:A3::7<5 47@;A4=@D/@7/0:3:743/<2D/@7/0:3/<<C7B73A7<B631:=A320:=19=4>=:7173A4=@E6716B@/7:1=;;7AA7=< 6/A033<1=::31B322C@7<5B63>3@7=2/AA>31747327<B63&\* 

#### **181<-6B:18=1=**

F>3<A3A7<1C@@327<1/@@G7<5=CBB63=;>/<GKA2CB73A/<2@3A>=<A707:7B73A7<7BA@=:3/A/0@=93@ 23/:3@ 4=@D/@7/0:3:743/<2D/@7/0:3/<<C7BG>=:7173A/2;7<7AB3@320G,'\$-/@3@31=@232/A53<3@/:3F>3<A3A /<21=<A7AB=427@31B3F>3<A3A/<2B6=A3/::=1/B32B=B63=;>/<GC<23@B63(3@D713A5@33;3<BE7B6 ,7:B=<'3(3@D713A <1 ,'( 4C@B63@27A1CAA327<\$=B3L'3:/B32&/@BG)@/<A/1B7=<A MF>3<A3A/@3 @31=5<7H32/A7<1C@@32/<2/@3@37;0C@A32B6@=C56=B63@@3D3<C3/AA>31747327<B63&\* 

#### **-=4-80-=4;?5@-618>=**

)63 =;>/<G 1=<A723@A /:: 7<D3AB;3<BA >C@16/A32 E7B6 /;/BC@7BG /B /1?C7A7B7=< =4 B6@33;=<B6A =@ :3AAB=031/A63?C7D/:3<BA %<313;03@
1/A6/<21/A63?C7D/:3<BA1=<A7AB32=423>=A7BA7</ 1=;;3@17/:163197<5/11=C<B 3>=A7BA;/7<B/7<327<B631=;;3@17/:163197<5/11=C<B/@37<AC@320G B63 323@/: 3>=A7B <AC@/<13 =@>=@/B7=< C> B=  )63 =;>/<GA 23>=A7BA ;/G 6/D3 3F133232B63 7<AC@/<13:7;7BA2C@7<5B63G3/@3<232313;03@
 

#### **8/971&-B1=**

)637<1=;3B/F>@=D7A7=<7A1/:1C:/B32C<23@B63:7/07:7BG;3B6=2 343@@32B/F/AA3BA/<2:7/07:7B73A/@3 @31=@232 0/A32 C>=< B63 27443@3<13 03BE33< B63 47</<17/: AB/B3;3<B /<2 B/F 0/A3A =4 /AA3BA /<2 :7/07:7B73A/BB633</1B32B/F@/B3A 

### **!&\*%**

)63 =;>/<G 7A / A7<5:3 ;3;03@ :7;7B32 :7/07:7BG 1=;>/<G /<2 7A B@3/B32 /A / 27A@35/@2323<B7BG 4=@ 4323@/: /<2 AB/B3 7<1=;3 B/F >C@>=A3A A AC16 B63 =;>/<G 7A <=B AC0831B B= 7<1=;3 B/F3A )63 =;>/<GKA 7<1=;3 =@ :=AA 7A 7<1:C232 7< B63 B/F @3BC@< =4 7BA A=:3 ;3;03@ ,'\*( =E3D3@ B63 =;>/<G 6/A 3:31B32 B= @31=5<7H3 /< /::=1/B32 /;=C<B =4 1C@@3<B /<2 2343@@32 B/F 3F>3<A3 7< 7BA A3>/@/B347</<17/:AB/B3;3<BAC<23@B633:31B7=<>@=D72327<( 
  

=@ B63 >3@7=2 4@=; C5CAB  34431B7D3 2/B3 =4 @357AB@/B7=< B= 313;03@ 
  B63 =;>/<G@31=5<7H32/</55@35/B31C@@3<BB/F3F>3<A3=4/<2/2343@@32B/F03<347B=4 A=4 313;03@
B63=;>/<G6/2/B/F @3:/B32>/G/0:3B=7BA/447:7/B3=4 )63B=B/:7<1=;3B/F 3F>3<A3 /<2 34431B7D3 B/F @/B3 7A H3@= 0/A32 =< />>:G7<5 B63 \*( 4323@/: 7<1=;3 B/F @/B3 =4 
 B= 7<1=;3034=@3B/F/B7=<=4H3@= )63B/F34431BA=4B3;>=@/@G27443@3<13AB6/B57D3@7A3B=B632343@@32 7<1=;3B/F/AA3BA=4/@3;/7<:G2@7D3<0GB63:=<5B3@;7<13<B7D3>:/</11@C/:0=<CA/11@C/:/<2 23>@317/B7=<E6716/@353<3@/:3F>3<A3A/::=1/B32B=B63=;>/<GC<23@7BA(3@D713A5@33;3<BE7B6 ,'( 

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

,'\*(/::=1/B3A B631=<A=:72/B32/;=C<B=41C@@3<B/<22343@@32B/F3A B=;3;03@A=4 B63 B/F5@=C> 0/A32=<3/16;3;03@KA>@=>=@B7=</B3A6/@3=4B631=<A=:72/B32B/F/0:37<1=;3=@:=AA )67A;3B6=2 3<AC@3AB6/B3/16;3;03@KAB/F3F>3<A3@34:31BA7BA1=<B@70CB7=<B=B631=<A=:72/B32B/F:7/07:7BG )63@3 6/D3033<<=16/<53A7<B67A/::=1/B7=<;3B6=22C@7<5B63G3/@ 

#### **\$&"\$&+&\$ %&! %**

)63=;>/<G7A>/@BGB=/(3@D7135@33;3<BE7B67BA/447:7/B3,'( C<23@E6716,'( >@=D723A13@B/7< A3@D713AE67167<1:C23 0CB/@3 <=B:7;7B32 B=53<3@/:3F31CB7D3;/</53;3<B53<3@/::35/: 1=C<A3: B@3/AC@G B/F 47</<17/:/11=C<B7<57<4=@;/B7=< B316<=:=5GA3@D713AAC0A1@7>B7=<A7<AC@/<130/<97<5 =44713 /11=;;=2/B7=< /<2 D/@7=CA =B63@ AC>>=@B 4C<1B7=<A 33A 7<1C@@32 /<2 <=B >/72 4=@ B63A3 A3@D713AE3@34=@B63>3@7=24@=;C5CAB34431B7D32/B3=4@357AB@/B7=<B=313;03@ )631=ABB=B63=;>/<G7A/::=1/B320/A32=<B63>@=>=@B7=<=4B7;3A>3<B0G,'( 3;>:=G33A =< B63 =;>/<GKA =>3@/B7=<A @3:/B7D3 B= B637@ B=B/: /D/7:/0:3 E=@97<5 6=C@A )67A /::=1/B7=< ;3B6=2=:=5G7A@3D73E32>3@7=271/::GB=3<AC@37B@3;/7<A4/7@/<21=<A7AB3<B 

A =4 313;03@ 
  B63 =;>/<G 6/2 / >/G/0:3 B= ,'( =4 4=@ >/G;3<BA ;/23 7< B63 =@27</@G1=C@A3=40CA7<3AA=<036/:4=4B63=;>/<G0G,'( 

)63=;>/<G7A>/@BGB=/&\*E7B67BA/447:7/B3,'\$-)63=;>/<GE7::A3@D3/:7;7B32@=:3E6=A3 >@7<17>/:>C@>=A3E7::03B=>@=D7230@=93@ 23/:3@A3@D713A4=@B631:=A320:=19>C@AC/<BB=B63A3::7<5 /5@33;3<BA ,'\$-/5@33AB=/AAC;3=<036/:4=4B63=;>/<GB63@3A>=<A707:7BG 4=@B63>@=13AA7<5 /<2>/G;3<B=4B@/7:1=;;7AA7=<A ,'\$-A6/::>/GB=B63=;>/<G/4333?C/:B=/::3F>3<A3A27@31B /<2 7<27@31B 33A 3/@<32 E3@3 
 4=@ B63 >3@7=2 4@=; C5CAB  34431B7D3 2/B3 =4 @357AB@/B7=< B= 313;03@ 
  =4 E6716 7A 2C3 4@=;,'\$- /A =4 313;03@ 
  )63 =;>/<G6/2/@3137D/0:34@=;,'\$-=44=@1=;;7AA7=<A/A=4313;03@
 

)63=;>/<G6/A<=<3B7<1=;34@=;=>3@/B7=<A/<26/A@3:732C>=<1/>7B/:1=<B@70CB7=<A4@=;,'\*( B= 4C<2=>3@/B7<5/1B7D7B73A )63=;>/<GA/07:7BG B=1=<B7<C3/A/5=7<51=<13@<7A23>3<23<BC>=< B631=<B7<C3247</<17/:AC>>=@B4@=;,'\*( ,'\*(6/A7<271/B32B6/B7BE7::>@=D723/227B7=</:1/>7B/: /A<33232B=ACAB/7<B63=;>/<G=<3G3/@4@=;B632/B3B63A347</<17/:AB/B3;3<BA/@3/D/7:/0:3B= 037AAC32 

#### **&"&\$#'\$ &%**

A / @357AB3@32 0@=93@ 23/:3@ B63 =;>/<G 7A AC0831B B= B63 ( \*<74=@; \$3B />7B/: 'C:3 
1 E6716@3?C7@3AB63;/7<B3</<13=4;7<7;C;<3B1/>7B/: <B6347@ABG3/@=4=>3@/B7=<AB63=;>/<G7A @3?C7@32B=;/7<B/7<<3B1/>7B/:3?C7D/:3<BB=B635@3/B3@=4=@

=4/55@35/B37<230B32<3AA 

A=4313;03@
 B63=;>/<G6/2<3B1/>7B/:/A2347<32C<23@ B63'C:3=4E67167A 7<3F13AA=4@3?C7@32<3B1/>7B/:=4 

)63 =;>/<GKA /55@35/B3 7<230B32<3AA /A 2347<32 C<23@ B63 'C:3 A6/:: <=B 3F1332  /<2 E/A =47BA<3B1/>7B/: 

#### **!& &% ! & %**

)63@3/@3<=1=;;7B;3<BA=@1=<B7<53<173AB=27A1:=A3/A=4313;03@
 

{13}------------------------------------------------

### **% &\$"!\$&**

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

#### **%'%#' &( &%**

)63=;>/<G6/A3D/:C/B32AC0A3?C3<B3D3<BA4@=;B630/:/<13A633B2/B3B6@=C56#/@16
 B632/B3/BE6716B6347</<17/:AB/B3;3<BAE3@37AAC32/<223B3@;7<32B63@3/@3<=AC0A3?C3<B3D3<BA @3?C7@7<5/28CAB;3<BAB==@27A1:=AC@37<B63A347</<17/:AB/B3;3<BA 

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

#### COMPUTATION OF NET CAPITAL FOR BROKER AND DEALERS

PURSUANT TO RULE 15c3-1 UNDER THE SECURITIES EXCHANGE ACT OF 1934

| December 31, 2024 (Expressed in thousands of US dollars) |   | Schedule H |
|----------------------------------------------------------|---|------------|
| NET CAPITAL                                              |   |            |
|                                                          |   |            |
| TOTAL MEMBER'S EQUITY                                    | 5 | 650        |
| ADJUSTMENTS TO NET CAPITAL PURSUANT TO RULE              |   |            |
| 15C3-1:                                                  |   |            |
| Nonallowable assets:                                     |   |            |
| Receivable from affiliates                               | 5 | 121        |
| Other assets                                             | 5 | 50         |
| Total non allowable assets                               | 5 | 171        |
|                                                          |   |            |
| HAIRCUTS ON SECURITIES POSITIONS:                        |   |            |
| 2% Haircut on money market                               | 5 |            |
| NET CAPITAL                                              | 5 | 479        |
|                                                          |   |            |
| AGGREGATE INDEBTEDNESS                                   | 5 | 412        |
|                                                          |   |            |
| COMPUTATION OF ALTERNATE NET CAPITAL                     |   |            |
| REQUIREMENT:                                             |   |            |
|                                                          |   |            |
| MINIMUM NET CAPITAL REQUIRED                             | 5 | 51         |
|                                                          |   |            |
| MINIMUM DOLLAR NET CAPITAL REQUIREMENT OF                |   |            |
| REPORTING BROKER OR DEALER                               | 5 | 5          |
|                                                          |   |            |
| NET CAPITAL REQUIREMENT                                  | 5 | 51         |
|                                                          |   |            |
|                                                          |   |            |
| EXCESS NET CAPITAL                                       | 5 | 428        |
|                                                          |   |            |
| PERCENTAGE OF AGGREGATE INDEBTEDNESS TO NET              |   | 86%        |
| CAPITAL                                                  |   |            |

Note: There are no material differences between the computation using the amounts reported in the accompanying audited financial statements and the computations as reported in the Company's unaudited FOCUS report, Part IIA, Form X17a-5, as of December 31, 2024 amended on March 27, 2025.

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

#### **!"'&&! !\$&\$ &! !\$%\$(\$#'\$ &% !\$\$!\$% \$%"'\$%' &&!\$' /' \$ &%'\$&%\* &! 1/17.1< 
%/410?61**

)63=;>/<G2=3A<=B1:/7;/<3F3;>B7=<C<23@>/@/5@/>69=4'C:3
1 

)63=;>/<G7A47:7<5/<3F3;>B7=<@3>=@B7<@3:7/<13=<4==B<=B3B=('3:3/A3 /2=>B7<5 /;3<2;3<BAB= ' I / 031/CA3B63=;>/<G:7;7BA7BA0CA7<3AA/1B7D7B73A3F1:CA7D3:G/A/ 0@=93@A3::7<5D/@7/0:3:7437<AC@/<13=@/<<C7B73A/<2B63=;>/<G2=3A<=B/113>B1CAB=;3@4C<2A=@ A31C@7B73A2=3A<=BB/93>=AA3AA7=<=4/<G1CAB=;3@4C<2A=@A31C@7B73A7<1=<<31B7=<E7B67BA/1B7D7B73A/<2 2=3A<=B1/@@G/11=C<BA=4=@4=@1CAB=;3@A )63=;>/<G272<=B1/@@G&/11=C<BA/A2347<327<'C:3 1 =4B63(31C@7B73AF16/<531B=4 

)63 =;>/<G ;3B B63 1=<27B7=<A =4 ==B<=B3 4=@ B63 >3@7=2 4@=; C5CAB  34431B7D3 2/B3 =4 @357AB@/B7=<B6@=C56313;03@
E7B6=CB3F13>B7=< 

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

## REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors of Wilton Re Ltd. and Member of Wilton Re Distributors LLC:

We have reviewed management's statements, included in the accompanying Wilton Re Distributors LLC's Exemption Report (the "Exemption Report"), in which Wilton Re Distributors LLC (the "Company") stated that the Company did not claim an exemption under paragraph (k) of 17 C.F.R. § 240.15c3-3 and filed the Exemption Report relying on Footnote 74 of the SEC Release No. 34-70073 adopting amendments to 17 C.F.R. § 240.17a-5 ("Footnote 74") throughout the period from August 22, 2024, to December 31, 2024, 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 about management's statements within the Exemption Report. 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 of Footnote 74.

April 01, 2025

{17}------------------------------------------------

![](_page_17_Picture_0.jpeg)

Wilton Re Distributors LLC

#### Exemption Report

Wilton Re Distributor 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:

- 2 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 (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) throughout the period from August 22, 2024 to December 31, 2024 without exception.

#### Wilton Re Distributors LLC

l, Barbara Scoles, swear (or affirm) that, to my best knowledge and belief, this Exemption Report is true and correct.

Title: CEO

13

4840 N. River Blvd NE, Suite 400 | Cedar Rapids, IA 52411 | 319-493-8382


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