ACCOUNTS - Final Accounts

Registered number: OC384217

3D INVESTMENT PARTNERSHIP LLP

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2026

3D INVESTMENT PARTNERSHIP LLP

REGISTERED NUMBER: OC384217

BALANCE SHEET

AS AT 31 MARCH 2026

	2026	2026	2025	2025
Note	£	£	£	£

Fixed assets
Tangible assets	3		262		349
Investment property	4		700,000		700,000
			700,262		700,349
Current assets
Cash at bank and in hand	5	18,118		15,937
		18,118		15,937
Total assets less current liabilities			718,380		716,286

Net assets			718,380		716,286

Represented by:
Loans and other debts due to members within one year
Members' other interests
Members' capital classified as equity		275,861		289,031
Revaluation reserve classified as equity		382,425		382,425
Other reserves classified as equity		60,094		44,830
			718,380		716,286

Total members' interests
Members' other interests			718,380		716,286
			718,380		716,286

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3D INVESTMENT PARTNERSHIP LLP

REGISTERED NUMBER: OC384217

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2026

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: 8 October 2026

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		3D INVESTMENT PARTNERSHIP LLP

RECONCILIATION OF MEMBERS' INTERESTS

FOR THE YEAR ENDED 31 MARCH 2026


	EQUITY Members' other interests
	Members' capital (classified as equity)	Revaluation reserve	Other reserves	Total
	£	£	£	£
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)
Amounts due to members
Amounts due from members
Balance at 31 March 2025	289,031	382,425	44,830	716,286
Profit for the year available for discretionary division among members	-	-	60,094	60,094
Members' interests after profit for the year	289,031	382,425	104,924	776,380
Other division of profits	44,830	-	(44,830)	-
Repayment of capital	(58,000)	-	-	(58,000)
Amounts due to members
Amounts due from members
Balance at 31 March 2026	275,861	382,425	60,094	718,380

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.

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3D INVESTMENT PARTNERSHIP LLP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. 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.

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3D INVESTMENT PARTNERSHIP LLP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

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.

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3D INVESTMENT PARTNERSHIP LLP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

3.	Tangible fixed assets

		Computer equipment
		£
	Cost or valuation
	At 1 April 2025	1,960
	At 31 March 2026	1,960
	Depreciation
	At 1 April 2025	1,611
	Charge for the year	87
	At 31 March 2026	1,698
	Net book value
	At 31 March 2026	262
	At 31 March 2025	349

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3D INVESTMENT PARTNERSHIP LLP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

4.	Investment property

		Freehold investment property
		£
	Valuation
	At 1 April 2025	700,000
	At 31 March 2026	700,000

The 2026 valuations were made by the members, on an open market value basis.

	If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
					2026	2025
					£	£

Historic cost

317,575

317,575

5.	Cash and cash equivalents
					2026	2025
					£	£

	Cash at bank and in hand	18,118	15,937

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