Company: BTC
Filing Date: 2025-02-28
Form Type: 10-K
Source: 0000950170-25-029405
Chunk: 23

Company: Grayscale Bitcoin Mini Trust ETF
Filing Date: 2025-02-28
Form: 10-K
Item: Item 16
Chunk 23
---
 Title:
    Chairman of the Board of DirectorsDirector*

    By:
    /s/ Matthew Kummell

    Name:
    Matthew Kummell

    Title:
    Member of the Board of DirectorsDirector*

Date: February 27, 2025

*   The Registrant is a trust and the persons are signing in their capacities as officers of Grayscale Operating, LLC, the sole member of Grayscale Investments Sponsors, LLC, the Sponsor of the Registrant, or directors of GSO Intermediate Holdings Corporation, the sole managing member of Grayscale Operating, LLC, as applicable.

106 

INDEX TO FINANCIAL STATEMENTS

    Page  

    Grayscale Bitcoin Mini Trust ETF Annual Financial Statements

    Report of Independent Registered Public Accounting Firm (KPMG LLP, PCAOB ID 185)
     
    F-2

    Statement of Assets and Liabilities at December 31, 2024
     
    F-3

    Schedule of Investment at December 31, 2024
     
    F-4

    Statement of Operations for the Period from July 31, 2024 (the Commencement of the Trust’s Operations) to December 31, 2024
     
    F-5

    Statement of Changes in Net Assets for the Period from July 31, 2024 (the Commencement of the Trust’s Operations) to December 31, 2024
     
    F-6

    Statement of Cash Flows for the Period from July 31, 2024 (the Commencement of the Trust’s Operations) to December 31, 2024
     
       F-7

    Notes to Financial Statements
     
    F-8

F-1

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Shareholders and Sponsor of

Grayscale Bitcoin Mini Trust ETF:

Opinion on the Financial Statements 

We have audited the accompanying statement of assets and liabilities of Grayscale Bitcoin Mini Trust ETF (the Trust), including the schedule of investment, as of December 31, 2024, the related statements of operations, changes in net assets, and cash flows for the period from July 31, 2024 (the commencement of the Trust’s operations) to December 31, 2024, and the related notes (collectively, the financial statements). In our opinion, the financial statements present fairly, in all material respects, the financial position