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REGISTERED NUMBER: OC380932 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

MacD's Investment LLP
MacD's Investment LLP (Registered number: OC380932)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


MacD's Investment LLP

General Information
for the Year Ended 31 March 2025







DESIGNATED MEMBERS: A MacDonald
G MacDonald





REGISTERED OFFICE: 3 Goldcrest Close
Lincoln
Lincolnshire
LN6 0UX





REGISTERED NUMBER: OC380932 (England and Wales)





ACCOUNTANTS: Pareto Tax & Wealth LLP
The Old Schoolhouse
5-7 Byrom Street
Manchester
M3 4PF
Page 1
MacD's Investment LLP (Registered number: OC380932)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 980 4,897
Investment property 5 658,767 658,767
659,747 663,664

CURRENT ASSETS
Debtors 159,985 120,870
Cash at bank 18,919 17,734
178,904 138,604
NET CURRENT ASSETS 178,904 138,604
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO
MEMBERS
838,651
802,268

LOANS AND OTHER DEBTS DUE TO
MEMBERS
6
838,651
802,268

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 6 838,651 802,268
Amounts due from members (159,985 ) (120,870 )
678,666 681,398

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 notes form part of these financial statements

Page 2 continued...
MacD's Investment LLP (Registered number: OC380932)

Balance Sheet - continued
31 March 2025


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 11 December 2025 and were signed by:





A MacDonald - Designated member

The notes form part of these financial statements

Page 3
MacD's Investment LLP (Registered number: OC380932)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

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

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 - 25% on cost and 20% on cost

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

3. EMPLOYEE INFORMATION

The average number of employees during the year was 2 (2024 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024
and 31 March 2025 22,461
DEPRECIATION
At 1 April 2024 17,564
Charge for year 3,917
At 31 March 2025 21,481
NET BOOK VALUE
At 31 March 2025 980
At 31 March 2024 4,897

Page 4 continued...
MacD's Investment LLP (Registered number: OC380932)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2024
and 31 March 2025 658,767
NET BOOK VALUE
At 31 March 2025 658,767
At 31 March 2024 658,767

6. LOANS AND OTHER DEBTS DUE TO MEMBERS

Members only take drawings where cash is available and other creditors are not adversely affected.

Page 5