Full text of JP PORTSMOUTH CAPITAL LLC's X-17A-5 filed 2026-03-26 (period 2025-12-31). Broker-dealer annual report from SEC EDGAR — readable, searchable, and available as markdown for AI agents.
{0}------------------------------------------------ # **JP Portsmouth Capital LLC** **Statement of Financial Condition December 31, 2025** {1}------------------------------------------------ 12/19/2024 12/31/2025 # JP PORTSMOUTH CAPITAL LLC ■ | 1 | World<br>Trade<br>Center,<br>Suite<br>86A | |---|-------------------------------------------| | | | | New<br>York | NY | 10007-0089 | |-------------------------|--------------|--------------------------------| | | | | | | | | | Caroline<br>Luster | 865-216-3208 | carrie.powell@jpportsmouth.com | | | | | | | | | | | | | | PricewaterhouseCoopers, | LLP | | | | | | | | | | | 101<br>Seaport<br>Blvd | Boston | MA | 02110 | |------------------------|--------|-----|-------| | | | | | | 10/20/2003 | | 238 | | | | | | | | | | | | | | | | | {2}------------------------------------------------ | Davie Baccei | | | | | |--------------|---------------------------|--|--|--| | | JP Portsmouth Capital LLC | | | | | | | | | | December 31 <sup>025</sup> | Davie Baccei | Digitally signed by Davie Baccei<br>Date: 2026.03.11 18:08:39 -07'00' | |--------------|-----------------------------------------------------------------------| | | | Managing Director/Chief Compliance Officer - - - - - - - - - - - - - - - - - - - - - - - - - - - {3}------------------------------------------------ | C O N T E N T S | | | | | | | | | | |-----------------|--|--|--|--|--|--|--|--|--| |-----------------|--|--|--|--|--|--|--|--|--| | Page | |------| | | | REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM | | |---------------------------------------------------------|---| | FINANCIAL STATEMENT | | | Statement of Financial Condition | | | Notes to the Statement of Financial Condition | – | {4}------------------------------------------------  # **Report of Independent Registered Public Accounting Firm** To the Board of Directors and Member of JP Portsmouth Capital LLC # *Opinion on the Financial Statement – Statement of Financial Condition* We have audited the accompanying statement of financial condition of JP Portsmouth Capital LLC (the "Company") as of December 31, 2025, including the related notes (collectively referred to as the "financial statement"). In our opinion, the financial statement presents fairly, in all material respects, the financial position of the Company as of December 31, 2025 in conformity with accounting principles generally accepted in the United States of America. # *Basis for Opinion* The financi…