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Opinion on the Financial Statements | 12 Months Ended
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Dec. 31, 2025
Auditor [Line Items] |
Opinion on the Financial Statements | Opinion on the Financial Statements We have audited the accompanying statements of financial condition, including the schedules of investment, of CoinShares Bitcoin ETF (the “Trust”) as of December 31, 2025 and December 31, 2024, the related statements of operations for the years then ended, statements of changes in net assets for the years then ended and for the period from December 21, 2023 (date of seed audit) through December 31, 2023, 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 Trust as of December 31, 2025 and December 31, 2024, the results of its operations for the years then ended, and changes in its net assets for the years then ended and for the period from December 21, 2023 (date of seed audit) through December 31, 2023, in conformity with accounting principles generally accepted in the United States of America.

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