REGISTERED NUMBER: OC352925 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

ALAN DAY INVESTMENTS LLP

Page

General Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

A E Day

M J Day

A C Day

REGISTERED OFFICE:

Croft Cottage

Roughwood Lane

Chalfont St. Giles

Buckinghamshire

HP8 4AA

REGISTERED NUMBER:

OC352925 (England and Wales)

ACCOUNTANTS:

K J Pittalis and Partners LLP

Chartered Certified Accountants

Global House

303 Ballards Lane

London

N12 8NP

FIXED ASSETS

Property, plant and equipment

4

1,678

-

Investment property

5

7,765,000

9,290,000

7,766,678

9,290,000

CURRENT ASSETS

Debtors

6

126,397

140,977

Cash at bank

177,265

286,705

303,662

427,682

CREDITORS

Amounts falling due within one year

7

(200,558

)

(244,658

)

NET CURRENT ASSETS

103,104

183,024

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

7,869,782

9,473,024

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

5,324,782

6,293,024

MEMBERS' OTHER INTERESTS

Capital accounts

2,545,000

3,180,000

7,869,782

9,473,024

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

5,324,782

6,293,024

Members' other interests

2,545,000

3,180,000

Amounts due from members

6

(108,437

)

(108,437

)

7,761,345

9,364,587

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2025.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

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

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 24 September 2025 and were signed by:

M J Day - Designated member

1.	STATUTORY INFORMATION

Alan Day Investments LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover represents net rents excluding value added tax. Rents are recognised up to the year end date.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc - 20% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in income statement.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 3 (2024 - 3 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Computer

equipment

£

COST

Additions

2,237

At 31 March 2025

2,237

DEPRECIATION

Charge for year

559

At 31 March 2025

559

NET BOOK VALUE

At 31 March 2025

1,678

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

9,290,000

Disposals

(1,525,000

)

At 31 March 2025

7,765,000

NET BOOK VALUE

At 31 March 2025

7,765,000

At 31 March 2024

9,290,000

Fair value at 31 March 2025 is represented by:

£

Valuation in 2019

2,280,000

Valuation in 2020

265,000

Cost

5,220,000

7,765,000

If the investment properties had not been revalued they would have been included at the following historical cost:

31/3/25

31/3/24

£

£

Cost

5,220,000

6,110,000

Investment property was valued on an open market basis on 29 May 2020 by a professionally qualified valuer .

The members consider this valuation to be a fair reflection of the properties held by the LLP as at the Balance Sheet date.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade debtors

-

31,912

Other debtors

126,397

109,065

126,397

140,977

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade creditors

-

600

Taxation and social security

24,573

26,909

Other creditors

175,985

217,149

200,558

244,658

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

31/3/25

31/3/24

£

£

Amounts owed to members in respect of profits

104,782

183,024

Capital account

5,220,000

6,110,000

5,324,782

6,293,024

Falling due within one year

104,782

183,024

Falling due after more than one year

5,220,000

6,110,000

5,324,782

6,293,024

In the event of a winding up of the LLP, amounts classified as 'other debts due to members' would rank behind other non-secured creditors. There are no restrictions that exist on the ability of members to reduce the amounts classified as 'members' capital'.

Members have agreed not to take cash drawings where this would conflict with the adequacy of the working capital of the LLP.

9.	RELATED PARTY DISCLOSURES

An amount of £7,761,345 (2023 :£9,364,587), is due to the members.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling member is A E Day.