# TREND TRADE SECURITIES LLC X-17A-5 (2026-06-30) — Broker-dealer annual report - Company: TREND TRADE SECURITIES LLC - Form: X-17A-5 - Filed: 2026-06-30 - Period: 2025-12-31 - Accession: 0002005060-26-000004 - CIK: 2005060 - File #: 8-71202 - Type: Broker-dealer - Material weakness: No - Auditor: Rubio CPA, PC - Auditor location: Atlanta, GA - Contact: Brian Megenity - Phone: 6785752056 - Email: craig@ttsecurities.com - Website: ttsecurities.com - Signed by: Craig Alexander (CEO) Original filing: https://www.sec.gov/Archives/edgar/data/2005060/000200506026000004/ttsaudit.pdf --- {0}------------------------------------------------ #### **UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington,** D.C. **20549** 0MB APPROVAL 0MB Number: 3235-0123 Expires: Nov. 30, 2026 Estimated average burden hours per response: 12 # **ANNUAL REPORTS FORM X-17A-5 PART Ill** SEC FILE NUMBER 8-71202 **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 | ________
10/08/24 | AND ENDING | 12/31/25 | ________
_ | |---------------------------------------------------------------------------------------------------------------------------------------|------------------------------------------------------------|-----------------------------------------|-----------------|------------------------| | | MM/0D/YY | | | MM/0D/YY | | | A. REGISTRANT IDENTIFICATION | | | | | NAME OF FIRM: | __________________________ | | | _ | | TYPE OF REGISTRANT (check all applicable boxes):
[j] Broker-dealer
D Check here if respondent is also an OTC derivatives dealer | □ Security-based swap dealer | □ Major security-based swap participant | | | | ADDRESS OF PRINCIPAL PLACE OF BUSINESS: (Do not use a P.O. box no.)
157 S. Fair Oaks Ave., Suite 1018 | | | | | | | (No. and Street) | | | | | Pasadena | CA | | | 91105 | | (City) | (State) | | | (Zip Code) | | PERSON TO CONTACT WITH REGARD TO THIS FILING | | | | | | Craig Alexander | (626) 234-8866 | | | craig@ttsecurities.com | | (Name) | (Area Code -Telephone Number) | | (Email Address) | | | | B. ACCOUNTANT IDENTIFICATION | | | | | INDEPENDENT PUBLIC ACCOUNTANT whose reports are contained in this filing*
RUBIO CPA, PC | | | | | | | (Name - if individual, state last, first, and middle name) | | | | | 3500 Lenox Road NE, Suite 1500 | Atlanta | | GA | 30326 | | (Address) | (City) | | (State) | (Zip Code) | | 05/05/09 | | 3514 | | | | | | | | | | * Claims for exemption from the requirement that the annual reports be covered by the reports of an independent public | FOR OFFICIAL USE ONLY | | | | accountant must be supported by a statement of facts and circumstances relied on as the basis of the exemption. See 17 CFR 24-0.lla-S(e)(l)(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 0MB control number.** {1}------------------------------------------------ #### OATH OR AFFIRMATION I, Craig Alexander s.wear (or affirm) that, to the best of my knowledge and belief, the financial report pertaining to the firm of Trend Trade Securities LLC as of December 31 2~ is true end correct. I further swear {or affirm) that neither the company nor any 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. Signa~ #### **This filing0 contains (check all applicable boxes}:** - i!i (a) Statement of financial condition. - □ {b) Notes to consolidated statement of financial condition. - iii {c) Statement of income (loss) or, if t here 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. I - ~ (e) Statement of changes in stockholders' or partners' or sole proprietor's equity. - 0 {f} Statement of changes in liabilities subordinated to claims of creditors. - iii! (g) Notes to consolidated financial statements. - iii {h) Computation of net capital under 17 CFR 240.1Sc3-1 or 17 CFR 240.18a-1, as applicable. - □ (i} Computation of tangible net worth under 17 CFR 240.18a-2. - □ G) 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 reserJe requirements pursuant to Exhibit B to 17 CFR 240.1Sc3--3 or Exhibit A to 17 CFR 240.18a-4, as applicable. - □ (I) Computation for Determination of PAB Requirements under Exhibit A to§ 240.1Sc3-3. - □ (rn) Information relating to possession or control requirements for customers under 17 CFR 240.15c3-3. - 0 (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, induding appropriate explanations, of the FOCUS Report with computation of net capital or tangible net worth under 17 CFR 240.1Sc3-1, 17 CFR 240.18a-1, or 17 CFR 240.18.a-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. - ~ (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. - 0 (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-S or 17 CFR 240.18a-7, as applicable. - 0 (t) Independent public accountant's report based on an examination of the statement of financial condition\_ - ~ (u) Independent public accountant's report based on an examination of the financial report or financial statements under 17 CFR 240.17a-5, 17 CFR 240.18a-7. or 17 CFR 240.17a-12., as applicable. - 0 (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. - □ (x) Supplemental reports on applying agreed-upon procedures, in accordance with 17 CFR 240.1Sc3-1e or 17 CFR 240.lfa-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 ellist, under 17 CFR 240.17a-12(k)\_ D {z} Other:------------- ----------- --------------- - ^"\*To request confidential treatment of certain partions of this filing, see 17 CFR 240.17a-5(e){3) or 17 CFR 240\_18a-7{d}[2}, as applicable. {2}------------------------------------------------ # (>1:0(>-01'1/A>5@51?!! 5:-:/5-8'@-@191:@? ;>@41<1>5;02>;9\$/@;.1> &135?@>-@5;:-@1@4>;A34 1/19.1> \*5@4&1<;>@;2:01<1:01:@&135?@1>10%A.85///;A:@5:35>9 {3}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{4}------------------------------------------------ Suite 1500 Atlanta, GA 30326 770-690-8995 # **REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM** To the Member of Trend Trade Securities LLC #### Opinion on the Financial Statements We have audited the accompanying statement of financial condition of Trend Trade Securities LLC (the "Company") as of December 31, 2025, the related statements of operations, changes in member's equity, and cash flows for the period then ended 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, 2025, and the results of its operations and its cash flows for the period 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 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 perfonn 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 to 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 information contained in Schedules I, II and III 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 information in Schedules I, II and III 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 accompanying schedules. In forming our opinion on the accompanying schedules, we evaluated whether the supplemental information, including its form and content, is presented {5}------------------------------------------------ in confonnity with 17 C.F.R. §240.l 7a-5. In our opinion, the aforementioned supplemental infonnation is fairly stated, in all material respects, in relation to the financial statements as a whole. We have served as the Company's auditor since 2025. March 12, 2026 Atlanta, Georgia ![](_page_5_Picture_3.jpeg) {6}------------------------------------------------ # Trend Trade Securities LLC Statement of Financial Condition As of December 31, 2025 | Assets | | |---------------------------------------|-----------| | Cash | \$267,170 | | Total Assets | \$267,170 | | Liabilities and Member's Equity | | | Liabilities | | | Accounts Payable and accrued expenses | 118 | | Total Liabilities | 118 | | Member's Equity | 267,052 | | Total Liabilities and Member's Equity | \$267,170 | {7}------------------------------------------------ # Trend Trade Securities LLC Statement of Operations For the Period from October 8, 2024 (Registration date) Through December 31, 2025 #### REVENUES | | ಲ್ಲಿ | | |-------------------------------|------|-----------| | TOTAL REVENUES | ക്ക | | | EXPENSES | | | | Occupancy | | 31,240 | | Compensation | | 98,000 | | Professional fees | | 87,371 | | Technology and communications | | 3,029 | | Other | | 8,430 | | TOTAL EXPENSES | S | 228,070 | | NET LOSS | S | (228,070) | {8}------------------------------------------------ Statement of Changes in Member's Equity For the Period from October 8, 2024 (Registration date) Through December 31, 2025 | BALANCE, DECEMBER 31, 2025 | S | 267,052 | |----------------------------|---|-----------| | Net loss | | (228,070) | | Balance, October 8, 2024 | S | 495,122 | | | | | {9}------------------------------------------------ #### CASH FLOWS FROM OPERATING ACTIVITIES: | Net loss
Adjustments to reconcile Net Loss to Net Cash used by operating activities:
Changes in assets and liabilities: | S | (228,070) | |-------------------------------------------------------------------------------------------------------------------------------|----|-----------| | Accounts Payable and accrued expenses | | 118 | | Net Cash used by operating activities | | (227,952) | | NET DECREASE IN CASH | | (227,952) | | Cash, beginning of period | S | 495,122 | | Cash, end of period | es | 267,170 | {10}------------------------------------------------ Notes to the Financial Statements For the period from October 8, 2024 (registration date) through December 31, 2025 # NOTE A- DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Description of Business: Trend Trade Securities LLC (the "Company") is a broker-dealer organized as a limited liability company under the laws of the state of Nevada in August 2023. The Company is a broker-dealer registered with the Securities and Exchange Commission ("SEC") since October 2024 and is a member of the Financial Industry Authority ("FFIRA"). The Company provides retail brokerage services to customers and corporations located throughout the United States and Taiwan. As a limited liability company, the member's liability is limited to its investment. Cash: The Company maintains its bank account in a high credit quality financial institution. The balance at times may exceed federally insured limits. 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 disclosures 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. Accounts Receivable: Accounts receivable are non-interest-bearing uncollateralized obligations receivable in accordance with the terms agreed upon with each customer. The Company regularly reviews its accounts receivable for any uncollectible amounts. The review for uncollectible amounts is based on an analysis of the Company's collection experience, customer credit worthiness, and current economic trends. Income Taxes: The Company is a single member limited liability company and is considered a disregarded entity for federal income tax reporting purposes and as such, does not file a separate income tax return. The income or losses of the Company flow through to and are taxable to the Member. Therefore, no income taxes are reflected in the accompanying financial statements. Under the provisions of FASB Accounting Standards Codification 740-10 (ASC 740-10), Accounting for Uncertainty in Income Taxes, the Company is required to evaluate each of its tax positions to determine if they are more likely than not to be sustained if the taxing authority examines the respective position. A tax position includes an entity's status, including its status as a pass-through entity, and the decision not to file a tax return. The Company has evaluated each of its tax positions and has determined that no provision or liability for income taxes is necessary. Revenue Recognition: The Company has yet to generate revenue from customers. The recognition and measurement of revenue is based on the assessment of individual contract terms. Sigmificant 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 appropriate measure of the Company's progress under the contract; whether revenue should be presented gross or net of certain costs; and whether constraints on variable consideration should be applied due to uncertain future events. {11}------------------------------------------------ Notes to the Financial Statements For the period from October 8, 2024 (registration date) through December 31, 2025 Basis of Accounting: The Company prepares its financial statements on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP), as established by the Financial Accounting Standards Board (the FASB), to ensure consistent reporting of financial condition, results of operations, and cash flows. Date of Management's Review: Subsequent events were evaluated through the date the financial statements were issued. ### NOTE B - NET CAPITAL REQUIREMENTS The Company, as a registered broker dealer, is subject to the Securities and Exchange Commission Uniform Net Capital Rule (SEC Rule 15c3-1), which requires the maintenance of minimum net capital and requires that the ratio of aggregate indebtedness to net capital, both as defined, shall not exceed 15 to 1, or during its first year of operations, 8 to 1. At December 31, 2025, the Company had net capital of \$267,053, which was \$167,053 in excess of its required minimum net capital of \$100,000. The Company's ratio of aggregate indebtedness to net capital was 0.00044 to 1.00000 as of December 31, 2025. ### NOTE C - CONTINGENCIES The Company is subject to litigation in the normal course of business. The Company has no litigation in progress at December 31, 2025. As a registered broker-dealer, the Company is required to maintain a fidelity bond policy with minimum coverage amounts. Fidelity bond coverage was not procured by the Company until June 4, 2025. The Company believes that there was no activity during the period without coverage that would cause a loss to the Company. ### NOTE D - CLEARING AGREEMENT The Company has an agreement with a clearing broker to execute and clear, on a fully disclosed basis, customer accounts of the Company. This agreement was not utilized during the period ended December 31, 2025. ### NOTE E - LEASES The Company leases office space pursuant to a month-to-month operating lease agreement. The Company has elected to not recognize a right of use asset and lease liability as the lease terms are 12 months or less and do not include an option to purchase that the Company is reasonably certain to exercise. Rent expense under the lease for the period ended December 31, 2025, was approximately \$31,240. ### NOTE F - SEGMENT REPORTING The Company has one reportable segment: providing retail brokerage services. The Company has identified its Chief Executive Officer as the chief operating decision maker ("CODM"), who uses net income or loss to evaluate the results of the business, predominantly in the forecasting process, to manage the Company. Additionally, the CODM uses excess net capital (see Note B), which is not a measure of profit and loss, to make operational decisions while maintaining capital adequacy, such as whether to reinvest profits or pay distributions. The Company's operations constitute a single operating segment and therefore, a single reportable segment, because the CODM manages {12}------------------------------------------------ # **\$9.5-\$9\*-.#.,<92;2.:** #;@1?@;@415:-:/5-8'@-@191:@? ;>@41<1>5;02>;9\$/@;.1> >135?@>-@5;:0-@1@4>;A341/19.1> # **\$–#\$" "\$,65;25<.-** @41.A?5:1??-/@5B5@51?A?5:35:2;>9-@5;:;2@41;9<-:E-?-C4;81 (41-//;A:@5:3<;85/51?A?10 @;91-?A>1@41<>;25@-:08;??;2@41?1391:@->1@41?-91-?@4;?101?/>5.105:@41?A99->E;2 ?53:525/-:@-//;A:@5:3<;85/51? ### **\$–\$##** The Company incurred a loss during the period ended December 31, 2025. The Company's 919.1>4-?>1<>1?1:@10@4-@5@4-?@4191-:?-:05:@1:@5;:?@;<>;B501/-<5@-8/;:@>5.A@5;:?-? needed to ensure the Company's survival through at least one year subsequen@@;@410-@1;2@41 >1<;>@;2@415:01<1:01:@>135?@1>109 "-:-3191:@1D<1/@?@41;9<-:E@;/;:@5:A1-?-3;5:3/;:/1>:-:0@41-//;9<-:E5:325:-:/5-8 ?@-@191:@?4-B1.11:<>1<->10;:-3;5:3/;:/1>:.-?5?C5@4;A@-06A?@91:@?2;>>1-85F-@5;:5:@41 1B1:@@4-@@41;9<-:E/1-?1?@;/;:@5:A1-?-3;5:3/;:/1>: {13}------------------------------------------------ SUPPLEMENTARY INFORMATION {14}------------------------------------------------ | Computation of Net Capital | | | |----------------------------------------------------------------------------------------------|---|--------------------| | Pursuant to Rule 15c3-1 of the Securities and Exchange Commission
As of December 31, 2025 | | Schedule I | | | | | | Total Member's Equity | S | 267,052 | | Less non-allowable assets: | | | | | | | | Net Capital | S | 267,052 | | | | | | Minimum net capital required
(greater of \$100,000 or 12.5% of aggregate | | | | indebtedness) | S | 100,000 | | | | | | Excess net capital | S | 167,052 | | | | | | Aggregate Indebtedness | S | 118 | | | | | | Ratio of aggregate indebtedness to net capital | | 0.00044 to 1.00000 | # RECONCILIATION WITH COMPANY'S COMPUTATION OF NET CAPITAL INCLUDED IN PART IIA OF FORM X-17A-5 AS OF DECEMBER 31, 2025. There is no significant difference between the above computation of net capital and net capital as reported in Part IIA of Form X-17A-5 as of December 31, 2025. {15}------------------------------------------------ # **\$9.5-\$9\*-.#.,<92;2.:** ;91@1>95:-@5;:;2&1?1>B1&1=A5>191:@? ):01>&A81/ ;2@41'1/A>5@51?-:0D/4-:31;995??5;: ?;21/19.1> '/410A81 (41;9<-:E5?1D19<@2>;9@41<>;B5?5;:?;2&A81/ A:01>@41'1/A>5@51?D/4-:31/@ ;2?A-:@@;<->-3>-<47 55;2@41&A81 {16}------------------------------------------------ Information Relating to the Possession or Control Requirements Under Rule 15c3-3 of the Securities and Exchange Commission As of December 31, 2025 Schedule III The Company is exempt from the provisions of Rule 15c3-3 under the Securities Exchange Act of 1934, pursuant to paragraph (k)(2)(ii) of the Rule. {17}------------------------------------------------ Suite 1500 Atlanta, GA 30326 770-690-8995 # **REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM** To the Member of Trend Trade Securities LLC We have reviewed management's statements included in the accompanying Broker Dealers Annual Exemption Report in which (I) Trend Trade Securities LLC identified the following provisions of 17 C.F.R. § l 5c3-3(k) under which Trend Trade Securities LLC claimed an exemption from 17 C.F.R. § 240.15c3-3: (k)(2)(ii) (the "exemption provisions"); and, (2) Trend Trade Securities LLC stated that Trend Trade Securities LLC met the identified exemption provisions throughout the most recent fiscal period without exception. Trend Trade Securities LLC's management is responsible for compliance with the exemption provisions and 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 Trend Trade Securities LLC's compliance with the exemption provisions. 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 paragraph (k)(2)(ii). of Rule l 5c3-3 under the Securities Exchange Act of 1934. March 12, 2026 Atlanta, GA ![](_page_17_Picture_8.jpeg) {18}------------------------------------------------ ![](_page_18_Picture_0.jpeg) I **Trend Trade Securities LLC** 157 S Fair Oaks Ave. Suite 1018 Pasadena, CA 91105 # Trend Trade Securities LLC 'S EXEMPTION REPORT Trend Trade Securities LLC (the 11Company") is a registered broker dealer subject to Rule 17a-5 promulgated by the Securities and Exchange Commission 17 C.F. R §240.17a-5, 11Reports to be made by certain brokers and dealers¹¹ ). 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: The Company claimed an exemption from the provisions of Rule 15c3-3 under the Securities and Exchange Act of 1934, pursuant to paragraph (K)(2)(ii) of the Rule. The Company met the identified exemption provisions throughout the fiscal period ended December 31, 2025, without exception. Cr er, CEO March 6, 2026 Source: SEC EDGAR via Adviser Search (https://search.stillhousedata.com). Agents: see https://search.stillhousedata.com/llms.txt.