Audit Information	12 Months Ended
Mar. 31, 2026
Auditor [Line Items]
Auditor Name	COHEN & COMPANY, LTD.
Auditor Firm ID	925
Auditor Location	Towson, Maryland
Auditor Opinion [Text Block]	Opinion on the Financial Statements We have audited the accompanying statements of assets and liabilities, including the schedules of investment, of 21Shares Polkadot ETF (the “Trust”) as of March 31, 2026 and March 31, 2025, the related statements of operations and changes in net assets for the year ended March 31, 2026, and for the period from January 3, 2025 (commencement of operations) through March 31, 2025, 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 March 31, 2026 and 2025, and the results of its operations and changes in its net assets for the year ended March 31, 2026, and for the period from January 3, 2025 (commencement of operations) through March 31, 2025, in conformity with accounting principles generally accepted in the United States of America.

925

Opinion on the Financial Statements

We have audited the accompanying statements of assets and liabilities, including the schedules of investment, of 21Shares Polkadot ETF (the “Trust”) as of March 31, 2026 and March 31, 2025, the related statements of operations and changes in net assets for the year ended March 31, 2026, and for the period from January 3, 2025 (commencement of operations) through March 31, 2025, 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 March 31, 2026 and 2025, and the results of its operations and changes in its net assets for the year ended March 31, 2026, and for the period from January 3, 2025 (commencement of operations) through March 31, 2025, in conformity with accounting principles generally accepted in the United States of America.