Exhibit 99.1
United States Brent Oil Fund, LP
Monthly Account Statement
For the Month Ended September 30, 2026
| Statement of Income (Loss) | ||||
| Income | ||||
| Realized Trading Gain (Loss) on Commodity Futures | $ | 90,735,750 | ||
| Unrealized Gain (Loss) on Market Value of Commodity Futures | (16,118,020 | ) | ||
| Dividend Income | 1,038,337 | |||
| Interest Income | 949,777 | |||
| ETF Transaction Fees | 11,550 | |||
| Total Income (Loss) | $ | 76,617,394 | ||
| Expenses | ||||
| General Partner Management Fees | $ | 414,516 | ||
| Professional Fees | 84,161 | |||
| Brokerage Commissions | 44,117 | |||
| Directors' Fees and Insurance | 11,515 | |||
| Total Expenses | $ | 554,309 | ||
| Net Income (Loss) | $ | 76,063,085 | ||
| Statement of Changes in Net Asset Value | ||||
| Net Asset Value Beginning of Month 9/1/26 | $ | 620,942,000 | ||
| Additions (2,700,000 Shares) | 166,191,068 | |||
| Withdrawals (3,750,000 Shares) | (220,451,749 | ) | ||
| Net Income (Loss) | 76,063,085 | |||
| Net Asset Value End of Month | $ | 642,744,404 | ||
| Net Asset Value Per Share (10,700,000 Shares) | $ | 60.07 | ||
To the Limited Partners of United States Brent Oil Fund, LP:
Pursuant to Rule 4.22(h) under the Commodity Exchange Act, the undersigned represents that, to the best of his knowledge and belief, the information contained in the Account Statement for the month ended September 30, 2026 is accurate and complete.
| /s/ Stuart P. Crumbaugh | |
| Stuart P. Crumbaugh | |
| Chief Financial Officer | |
| United States Commodity Funds LLC, General Partner of United States Brent Oil Fund, LP | |
United States Commodity Funds LLC
1850 Mt. Diablo Boulevard, Suite 640
Walnut Creek, CA 94596