Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-31true3falsetrue2024-04-01falseproperty development and investments and provision of management services3The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. OC384217 2024-04-01 2025-03-31 OC384217 2023-04-01 2024-03-31 OC384217 2025-03-31 OC384217 2024-03-31 OC384217 c:ComputerEquipment 2024-04-01 2025-03-31 OC384217 c:ComputerEquipment 2025-03-31 OC384217 c:ComputerEquipment 2024-03-31 OC384217 c:ComputerEquipment c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 OC384217 c:FreeholdInvestmentProperty 2025-03-31 OC384217 c:FreeholdInvestmentProperty 2024-03-31 OC384217 d:FRS102 2024-04-01 2025-03-31 OC384217 d:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC384217 d:FullAccounts 2024-04-01 2025-03-31 OC384217 d:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC384217 2 2024-04-01 2025-03-31 OC384217 5 2024-04-01 2025-03-31 OC384217 d:PartnerLLP1 2024-04-01 2025-03-31 OC384217 c:OtherCapitalInstrumentsClassifiedAsEquity 2025-03-31 OC384217 c:OtherCapitalInstrumentsClassifiedAsEquity 2024-03-31 OC384217 c:FurtherSpecificReserve1ComponentTotalEquity 2025-03-31 OC384217 c:FurtherSpecificReserve1ComponentTotalEquity 2024-03-31 OC384217 c:FurtherSpecificReserve2ComponentTotalEquity 2025-03-31 OC384217 c:FurtherSpecificReserve2ComponentTotalEquity 2024-03-31 OC384217 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: OC384217










3D INVESTMENT PARTNERSHIP LLP








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

 
3D INVESTMENT PARTNERSHIP LLP
REGISTERED NUMBER: OC384217

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 3 
349
465

Investment property
 4 
700,000
700,000

  
700,349
700,465

Current assets
  

Cash at bank and in hand
 5 
15,937
11,991

Total assets less current liabilities
  
716,286
712,456

  

Net assets
  
716,286
712,456


Represented by:
  

Loans and other debts due to members within one year
  

Members' other interests
  

Members' capital classified as equity
  
289,031
288,166

Revaluation reserve classified as equity
  
382,425
382,425

Other reserves classified as equity
  
44,830
41,865

  
716,286
712,456


Total members' interests
  

Members' other interests
  
716,286
712,456


Page 1

 
3D INVESTMENT PARTNERSHIP LLP
REGISTERED NUMBER: OC384217
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small LLPs regime.

The entity was entitled to exemption from audit under section 477 of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

The Members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, with respect to accounting records and the preparation of financial statements.

The financial statements have been delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The entity has opted not to file the statement of comprehensive income in accordance with the provisions applicable to entities subject to the small LLPs regime.

The financial statements were approved and authorised for issue by the Members and were signed on their behalf by: 




................................................
Danielle Jelfs
Designated Member

Date: 22 July 2025

Page 2
 

 
3D INVESTMENT PARTNERSHIP LLP


 

RECONCILIATION OF MEMBERS' INTERESTS
FOR THE YEAR ENDED 31 MARCH 2025






EQUITY
Members' other interests
Members' capital (classified as equity)
Revaluation reserve
Other reserves
Total

£
£
£
£

Profit for the year available for discretionary division among members
 
-
-
41,865
41,865

Members' interests after profit for the year
290,658
382,425
78,374
751,457

Other division of profits
36,508
-
(36,509)
(1)

Repayment of capital
(39,000)
-
-
(39,000)

Balance at 31 March 2024
288,166
382,425
41,865
712,456

Profit for the year available for discretionary division among members
 
-
-
44,830
44,830

Members' interests after profit for the year
288,166
382,425
86,695
757,286

Other division of profits
41,865
-
(41,865)
-

Repayment of capital
(41,000)
-
-
(41,000)

Balance at 31 March 2025 
289,031
382,425
44,830
716,286

The notes on pages 4 to 7 form part of these financial statements.

There are no existing restrictions or limitations which impact the ability of the members of the LLP to reduce the amount of Members' other interests.

Page 3
 
3D INVESTMENT PARTNERSHIP LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

3D Investment Partnership LLP is a limited liability partnership, incorporated in England and Wales.
The registered office is 10 Church Square, Leighton Buzzard, Beds, LU7 1AE.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

 
2.2

Revenue recognition

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the LLP and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of turnover can be measured reliably;
it is probable that the LLP will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Division and distribution of profits

A division of profits is the mechanism by which the profits of an LLP become a debt due to members. A division may be automatic or discretionary, may relate to some or all of the profits for a financial period and may take place during or after the end of a financial period.

An automatic division of profits is one where the LLP does not have an unconditional right to avoid making a division of an amount of profits based on the members' agreement in force at the time, whereas a discretionary division of profits requires a decision to be made by the LLP, which it has the unconditional right to avoid making.



Page 4

 
3D INVESTMENT PARTNERSHIP LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Computer equipment
-
25%
per annum

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Revaluation of tangible fixed assets

Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the balance sheet date.
Fair values are determined from market based evidence normally undertaken by professionally qualified valuers.

Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.

 
2.7

Investment property

Investment property is carried at fair value determined annually by the members and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 5

 
3D INVESTMENT PARTNERSHIP LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

3.


Tangible fixed assets





Computer equipment

£



Cost or valuation


At 1 April 2024
1,960



At 31 March 2025

1,960



Depreciation


At 1 April 2024
1,495


Charge for the year on owned assets
116



At 31 March 2025

1,611



Net book value



At 31 March 2025
349



At 31 March 2024
465

Page 6

 
3D INVESTMENT PARTNERSHIP LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.


Investment property


Freehold investment property

£



Valuation


At 1 April 2024
700,000



At 31 March 2025
700,000

The 2025 valuations were made by the members, on an open market value for existing use basis.




If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:

2025
2024
£
£


Historic cost
317,575
317,575


5.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
15,937
11,991


 
Page 7