REGISTERED NUMBER: OC379807 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

A M L Macro Consultancy LLP

Page

General Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

A Lees

Lees' Financial Holdings Limited

REGISTERED OFFICE:

44 The Pantiles

Tunbridge Wells

Kent

TN2 5TN

REGISTERED NUMBER:

OC379807 (England and Wales)

ACCOUNTANTS:

APT

44 The Pantiles

Tunbridge Wells

Kent

TN2 5TN

FIXED ASSETS

Investments

4

7,526,210

6,853,289

CURRENT ASSETS

Cash at bank

145,131

451,146

CREDITORS

Amounts falling due within one year

5

54,277

154,823

NET CURRENT ASSETS

90,854

296,323

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

7,617,064

7,149,612

LOANS AND OTHER DEBTS DUE TO MEMBERS

6

89,049

-

MEMBERS' OTHER INTERESTS

Capital accounts

7,528,015

7,149,612

7,617,064

7,149,612

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

6

89,049

-

Members' other interests

7,528,015

7,149,612

7,617,064

7,149,612

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 31 December 2025 and were signed by:

A Lees - Designated member

1.	STATUTORY INFORMATION

A M L Macro Consultancy 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 as modified by the revaluation of certain assets.

The functional currency of the LLP is pounds sterling and united states dollar. The presentational currency is pounds sterling. Monetary amounts in these financial statements are rounded to the nearest £1, except where otherwise indicated.

Going concern

After reviewing the LLP's forecasts and projections, the members have a reasonable expectation that the LLP has adequate resources to continue in operational existence for the foreseeable future. The LLP therefore continues to adopt the going concern basis in preparing its financial statements.

Significant judgements and estimates

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Investments

Investments are shown at fair value or where fair value cannot be readily ascertained at cost less impairment. Any aggregate deficit or surplus arising from changes in fair value is recognised through profit and loss.

Impairment of assets

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Financial instruments

Basic financial assets, including trade and other receivables and cash and bank balances are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost, using the effective interest rate method.

Basic financial liabilities including trade and other payables are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Provision for liabilities

Provisions are recognised when the LLP has a present obligation (legal or constructive) as a result of a past event, it is probable that the LLP will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation. The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

3.	EMPLOYEE INFORMATION

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

4.	FIXED ASSET INVESTMENTS

31.3.25

31.3.24

£

£

Other investments not loans

7,526,210

6,853,289

Additional information is as follows:

Listed

Unlisted

investments

investments

Totals

£

£

£

COST OR VALUATION

At 1 April 2024

582,277

3,249,017

3,831,294

Additions

2,091,860

244,645

2,336,505

Disposals

(960,263

)

(746,241

)

(1,706,504

)

Revaluations

42,920

-

42,920

At 31 March 2025

1,756,794

2,747,421

4,504,215

NET BOOK VALUE

At 31 March 2025

1,756,794

2,747,421

4,504,215

At 31 March 2024

582,277

3,249,017

3,831,294

Cost or valuation at 31 March 2025 is represented by:

Listed

Unlisted

investments

investments

Totals

£

£

£

Valuation in 2025

68,455

-

68,455

Cost

1,688,339

2,747,421

4,435,760

1,756,794

2,747,421

4,504,215

Investments (neither listed nor unlisted) were as follows:

31.3.25

31.3.24

£

£

Brought forward

3,021,995

3,021,995

Investments (neither listed nor unlisted) represents the company's capital account balance in a limited liability partnership.

Unlisted investments represents a holding in General Fusion Inc (a canadian based company).

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other creditors

54,277

154,823

6.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank equally to other creditors.

7.	RELATED PARTY DISCLOSURES