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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington,

FORM 10-Q

(X) QUARTERLY REPORT UNDER SECTION 13 OR 15 (d) OF THE
SECURITIES EXCHANGE ACT OF 1934

 For the Quarterly Period Ended March 31, 2005

 ( ) TRANSITION REPORT PURSUANT' TO SECTION 13 or 15 (d) OF THE
SECURITIES EXCHANGE ACT OF 1934

 For the Transition Period From _____  To_____

 Commission File No. 000-23529

THE WILLOWBRIDGE FUND L.P.

          Delaware                                                                                22-678474
(a Delaware Partnership)                                                               (I.R.S. Employer
                                                                                                    Identification No.)

4 Benedek Road,

Princeton, New Jersey 08540

(609)-921-0717

 

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. YES    X     
NO   X  

            Indicate by check nark whether the registrant is an accelerated filer (as defined in Rule 12b-2 of the Exchange Act). YES ____       NO    X  

 

 

 


TABLE OF CONTENTS
 

 Page    

PART I - FINANCIAL INFORMATION

3

   Item 1.  Condensed Financial Statements

3

 

       Condensed Statements of Financial Condition

3

 

       Condensed Statements of Income (Loss)

4

 

       Condensed Statement of Changes in Partners' Capital

5

         Notes to Condensed Financial Statements

6

   Item 2.   Management's Discussion and Analysis of Financial Condition and Results of Operations 

12

   Item 3.   Quantitative and Qualitative Disclosures About Market Risk

14

   Item 4.   Market Price of and Dividends on the Registrant's Common Equity and Related Stockholder
                  Matters

16

   Item 5.   Controls and Procedures

16

PART II - OTHER INFORMATION

17

   Item 1.   Legal Proceedings

17

   Item 2.   Changes in Securities and Use of Proceeds

17

   Item 3.   Defaults Upon Senior Securities

17

   Item 4.   Submission of Matters to a Vote of Security Holders

17

   Item 5.   Other Information

17

   Item 6.   Exhibits

17

 

 

 

 

 

 

2


PART I - FINANCIAL INFORMATION

Item 1.   Condensed Financial Statements

THE WILLOWBRIDGE FUND L.P.
CONDENSED STATEMENTS OF FINANCIAL CONDITION
As of March 31, 2005 (Unaudited) and December 31, 2004

 

     

March 31,
2005

   

December 31,
2004

ASSETS

CASH IN BANK

  $     5,427,007

 

  $      4,621,928

EQUITY IN COMMODITY FUTURES TRADING ACCOUNT:

 

 

 

        Due from broker

       33,892,256

 

        37,734,314

        Net unrealized gain on open positions

         4,369,290

 

          2,111,368

  

       38,261,546

 

        39,845,682

PREPAID EXPENSES

            328,148

 

                    --   

DUE FROM GENERAL PARTNER

            136,500

 

               99,808

INTEREST RECEIVABLE

              16,834

 

               14,174

TOTAL ASSETS

  $   44,170,035

 

  $    44,581,592

LIABILITIES AND PARTNERS' CAPITAL

LIABILITIES:

 

 

 

        Prepaid subscriptions

  $          16,011

 

  $         171,239

        Redemptions payable

            195,487

 

             301,925

        Other accrued expenses

              61,343

 

             100,731

        Accrued management fees

            105,677

 

             110,514

TOTAL LIABILITIES

            378,518

 

             684,409

PARTNERS' CAPITAL:

 

 

 

                Limited partners - Class A (5,724.7165 and 5,618.8166
                        fully redeemable units at March 31, 2005 and
                        December 31, 2004, respectively)

       41,331,725

 

        42,671,937

                Limited partners - Class B (1,666.3815 and 223.3079
                        fully redeemable units at March 31, 2005 and
                        December 31, 2004, respectively)

         1,483,786

 

             214,258

                General partner - Class A (135.1833 and 133.1216
                        fully redeemable units at March 31, 2005 and
                        December 31, 2004, respectively)

            976,006

 

          1,010,988

TOTAL PARTNERS' CAPITAL

       43,791,517

 

        43,897,183

TOTAL LIABILITIES AND PARTNERS' CAPITAL

  $   44,170,035

 

  $    44,581,592

NET ASSET VALUE PER UNIT - Class A
        (based on Partners' Capital of $42,307,731 and $43,682,925
        and 5,859.8998 and 5,751.9382 units outstanding)

  $       7,219.87

 

  $        7,594.47

NET ASSET VALUE PER UNIT - Class B
        Series 1 - (based on Partners' Capital of $1,386,594
        and $111,637 and 1563.0212 and 119.9385 units outstanding)

  $         887.13

 

  $           930.79

NET ASSET VALUE PER UNIT - Class B
        Series 2 - (based on Partners' Capital of $46,600
        and $49, 268 and 53.8694 and 53.8694 units outstanding)

  $         865.05

 

  $           914.59

NET ASSET VALUE PER UNIT - Class B
        Series 3 - (based on Partners' Capital of $50,592
        and $53,353 and 49.5000 and 49.5000 units outstanding)

  $      1,022.06

 

  $        1,077.83

 

See Notes to Condensed Financial Statements  

3


THE WILLOWBRIDGE FUND L.P.
CONDENSED STATEMENTS OF INCOME (L0SS)
For the Three Months Ended March 31, 2005 and 2004
(Unaudited)

 

     

Three Months Ended
March 31,

     

2005

 

2004

NET INVESTMENT INCOME (LOSS)

     

 

     

Income:

     

 

     

Interest income

  $        229,083

 

  $           76,588

     

     

 

     

Expenses:

     

 

     

Brokerage commissions

            429,132

 

             402,403

Incentive fees

                   --   

 

             834,528

Management fees

            215,414

 

             197,345

Administrative expenses

              95,108

 

               75,039

Total expenses

            739,654

 

          1,509,315

Net investment loss

           (510,571)

 

         (1,432,727)

TRADING PROFITS (LOSSES)

 

 

 

Profits (losses) on trading of commodity futures,
forwards and options:

 

 

 

     Realized gains (losses) on closed positions, net

        (3,888,690)

 

          2,578,253

     Change in unrealized gains/losses on open
positions, net

         2,257,922

 

          1,358,058

Total trading profits (losses)

        (1,630,768)

 

          3,936,311

NET INCOME (LOSS)

  $    (2,141,339)

 

  $      2,503,584

NET (LOSS) INCOME PER UNIT

 

 

 

Class A

  $         (374.60)

 

  $           493.54

Class B - Series 1

  $           (43.66)

 

  $            (14.20)

Class B - Series 2

  $           (49.54)

 

  $                    0

Class B - Series 3

  $           (55.77)

 

  $                    0

 

 

 

 

 

 

 

 

 

See Notes to Condensed Financial Statements.

4

 


THE WILLOWBRIDGE FUND L.P.
CONDENSED STATEMENT OF CHANGES IN PARTNERS' CAPITAL
For the Three Months Ended March 31, 2005 and 2004
(Unaudited)

 

CLASS A

 

General Partner

Limited Partners

Total Partners'
Capital

 

Units

Amount

Units

Amount

PARTNERS' CAPITAL, JANUARY 1, 2005

133.1216

$ 1,010,988 

5,618.8166 

$  42,671,937 

$  43,682,925 

Subscriptions

2.0617

14,678 

159.3630 

1,025,756 

1,040,434 

Redemptions

--

-- 

(53.4631)

(271,656)

(271,656)

Net income (loss)

--

(49,660)

-- 

(2,094,312)

(2,143,972)

PARTNERS' CAPITAL, MARCH 31, 2005

135.1833

$    976,006 

5,724.7165 

$  41,331,725 

$  42,307,731 

 

 

CLASS B LIMITED PARTNERS

 

Series 1

Series 2

Series 3

 

Units

Amount

Units

Amount

Units

Amount

PARTNERS' CAPITAL, JANUARY 1, 2005

119.9385

$    111,637

53.8694

$   49,268 

49.5000

$   53,353 

Subscriptions

1,443.0736

1,266,895

--

-- 

--

-- 

Redemptions

--

--

--

-- 

--

-- 

Net income (loss)

--

8,062

--

(2,668)

--

(2,761)

PARTNERS' CAPITAL, MARCH 31, 2005

1563.0121

$1,386,594

53.8694

$   46,600 

49.5000

$   50,592 

 

 

CLASS A

CLASS B

 

General Partner

Limited Partners

Total
Partners' Capital

LIMITED PARTNERS

 

Units

Amount

Units

Amount

Units

Amount

PARTNERS' CAPITAL, JANUARY 1, 2004

122.5730

$   932,897

4,811.5582 

$ 36,620,539 

$  37,553,436 

--

$            -- 

Subscriptions

3.6910

29,051

341.1939 

2,684,057 

2,713,108 

24.7500

24,750