MAN-AHL 130, LLC - FORM 10-K/A

Attached files

file	filename
EX-31.4 - MAN-AHL 130, LLC	efc10-222_ex314.htm
EX-32.4 - MAN-AHL 130, LLC	efc10-222_ex324.htm
EX-32.3 - MAN-AHL 130, LLC	efc10-222_ex323.htm
EX-31.3 - MAN-AHL 130, LLC	efc10-222_ex313.htm
EX-13.01 - MAN-AHL 130, LLC	efc10-222_ex1301.htm

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-K/A

(Amendment No. 1)

þ Annual Report Pursuant to Section 13 or 15(d)

of the Securities Exchange Act of 1934

For the Fiscal Year Ended: March 31, 2009

¨ Transition Report Pursuant to Section 13 or 15(d)

of the Securities Exchange Act of 1934

Commission File Number: 333-126172

Man-AHL 130, LLC

(Exact name of registrant as specified in its charter)

Delaware		84-1676365
(State or other jurisdiction of		(I.R.S. Employer
incorporation or organization)		Identification No.)

c/o MAN INVESTMENTS (USA) CORP.

123 North Wacker Drive, 28th Floor

Chicago, Illinois 60606

(Address of principal executive offices)

Registrant’s telephone number, including area code: (312) 881-6800

Securities registered pursuant to Section 12(b) of the Act: None

Securities registered pursuant to Section 12(g) of the Act: Class A and Class B Units of Limited Liability Company Interest

(Title of Class)

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes [ ] No [X ]

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes [ ] No [X ]

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 [ ]

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes [ ] No [ ]

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K (§229.405 of this chapter) is not contained herein, and will not be contained, to the best of registrant’s knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K. [X]

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See definition of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act. (Check one):

Large accelerated filer [ ] Accelerated Filer [ ]

Non-accelerated filer [ ] Smaller reporting company [X]

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act). Yes [ ] No [ X ]

State the aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant’s most recently completed second fiscal quarter.

Not applicable.

Documents Incorporated by Reference

The report of Deloitte & Touche and the financial statements of the Registrant for the year ended March 31, 2009, which constitutes the Registrant’s annual report to its Unitholders are included herewith as exhibit 13.01 and are incorporated by reference into Item 8 of this Annual Report on Form 10-K/A.

Explanatory Note:

The sole purpose of this Amendment No 1 to Registrant's Annual Report on Form 10-K is to included on the audit report the name of the city and state in which the audit report was issued.

PART I

Item 8. Financial Statements and Supplementary Data

Financial statements required by this item, including the report of the independent registered accounting firm for the fiscal years ended March 31, 2009 and 2008 are included as Exhibit 13.01 to this report and incorporated by reference into this Item 8.

The following summarized quarterly financial information presents the results of operations of the Class A Units for the three month periods ended June 30, September 30, December 31 and March 31 during the fiscal years for which Man-AHL 130 was in operation. This information has not been audited. The Class B Units commenced operations as of April 1, 2008.

Class A Series 1 Units

Period Ended:	September 30 2007	December 31 2007	March 31 2008
Interest Income:	$812	$1,134	$1,357
Net Realized and Unrealized Gains (Losses):	$3,185	$14,491	$50,077
Expenses:	$1,955	$5,414	$14,692
Net Income (Loss):	$2,043	$10,212	$36,742
Increase (Decrease) in Net Asset Value per Unit	$1.70	$5.91	$27.52

Period Ended:	June 30 2008	September 30 2008	December 31 2008	March 31 2009
Interest Income:	$1,538	$2,252	$1,823	$764
Net Realized and Unrealized Gains (Losses):	$33,058	($98,905)	$178,466	($53,154)
Expenses:	$11,208	$6,260	$31,701	$10,160
Net Income (Loss):	$23,388	($102,913)	$148,588	($62,550)
Increase (Decrease) in Net Asset Value per Unit	$5.56	($19.22)	$23.26	($9.94)

Class A Series 2 Units

Period Ended:	June 30 2007	September 30 2007	December 31 2007	March 31 2008
Interest Income:	$113,383	$105,078	$99,125	$77,542
Net Realized and Unrealized Gains (Losses):	$2,370,435	$26,004	$1,361,161	$2,856,496
Expenses:	$635,393	$202,688	$434,346	$777,160
Net Income (Loss):	$1,848,425	$(71,606)	$1,025,940	$2,156,875
Increase (Decrease) in Net Asset Value per Unit	$12.32	$(0.48)	$6.84	$14.39

Period Ended:	June 30 2008	September 30 2008	December 31 2008	March 31 2009
Interest Income:	$67,771	$64,209	$46,358	$15,919
Net Realized and Unrealized Gains (Losses):	$1,260,082	($2,902,835)	$4,537,777	$(1,092,739)
Expenses:	$403,723	$122,311	$738,008	$156,337
Net Income (Loss):	$924,130	($2,960,937)	$3,846,127	$(1,233,157)
Increase (Decrease) in Net Asset Value per Unit	$6.04	($19.08)	$24.08	($9.71)

Class B Series 1 Units

Period Ended:	June 30 2008	September 30 2008	December 31 2008	March 31 2009
Interest Income:	$6,290	$10,947	$12,223	$5,825
Net Realized and Unrealized Gains (Losses):	$120,101	($425,947)	$1,190,913	($405,234)
Expenses:	$44,411	$28,204	$214,607	$77,862
Net Income (Loss):	$81,980	($443,204)	$988,529	($477,271)
Increase (Decrease) in Net Asset Value per Unit	$5.26	($18.58)	$23.33	($9.91)

Class B Series 2 Units

Period Ended:	June 30 2008	September 30 2008	December 31 2008	March 31 2009
Interest Income:	$9,934	$14,648	$14,465	$6,998
Net Realized and Unrealized Gains (Losses):	$186,195	($590,936)	$1,401,501	($483,321)
Expenses:	$60,187	$25,817	$233,700	$68,913
Net Income (Loss):	$135,942	($602,105)	$1,182,266	($545,236)
Increase (Decrease) in Net Asset Value per Unit	$5.74	($18.43)	$24.15	$(9.68)

There were no extraordinary, unusual or infrequently occurring items recognized in any quarter within the two most recent fiscal years. There have been no year-end adjustments that are material to the results of any fiscal quarter reported above.

Item 15. Exhibits and Financial Statement Schedules

(a)(1) Financial Statements

The following are included with the Report of Independent Registered Public Accounting Firm dated June 29, 2009 a copy of which is filed herewith as Exhibit 13.01 :

Condensed Schedules of Investments (a)

Statements of Financial Condition (a)

Statements of Operations (a)

Statements of Changes in Members’ Equity (a)

Statements of Cash Flows (b)

Financial Highlights (b)

Notes to Financial Statements

(a) At March 31, 2009 and March 31, 2008

(b) For the years ended March 31, 2009 and 2008

(a)(2) Financial Statement Schedules

All Schedules are omitted for the reason that they are not required or are not applicable because equivalent information has been included in the financial statements or the notes thereto.

(a)(3) Exhibits as required by Item 601 of Regulation S-K

The following exhibits are included herewith.

Designation Description

13.01

Report of Independent Registered Public Accounting Firm

(Amended)

31.3

Rule 13a-14(a)/15d-14(a) Certification of Principal Executive Officer

31.4

Rule 13a-14(a)/15d-14(a) Certification of Principal Financial Officer

32.3

Section 1350 Certification of Principal Executive Officer

32.4

Section 1350 Certification of Principal Financial Officer

The following exhibit is incorporated by reference from the exhibit of the same number and description filed with Man-AHL 130’s Registration Statement (File No. 333-126172) filed on June 28, 2005 on Form S-1 under the Securities Act of 1933.

3.01(i)

Certificate of Formation of Registrant.

The following exhibit is incorporated by reference from the exhibits of the same number and description filed with Amendment No. 3 to Man-AHL 130’s Registration Statement (File No. 333-126172) filed on April 17, 2006 on Form S-1 under the Securities Act of 1933.

10.02

Form of Customer Agreement between the Registrant and Man Financial Inc. (now MF Global)

The following exhibit is incorporated by reference from the exhibits of the same number and description filed with Post-Effective Amendment No. 5 to Man-AHL 130’s Registration Statement (File No. 333-126172) filed November 29, 2006 on Form S-1 under the Securities Act of 1933.

10.01

Form of Administration Agreement between Man-AHL 130 and the Administrator.

The following exhibits are incorporated by reference from the exhibits of the same number and description filed with Post-Effective Amendment No. 6 to Man-AHL 130’s Registration Statement (File No. 333-126172) filed January 18, 2007 on Form S-1 under the Securities Act of 1933.

1.01

Form of General Distributor’s Agreement between the Registrant and Man Investments Inc.

10.02(a)

Addendum to the Form of Customer Agreement between the Registrant and Man Financial Inc. (now MF Global Inc.)

10.03

Form of Trading Advisory Agreement between Registrant and Man-AHL (USA) Ltd.

10.04

Form of Escrow Agreement among the Registrant, the Managing Member and the Escrow Agent.

The following exhibit is incorporated by reference from the exhibit of the same number and description filed with Post-Effective Amendment No. 1 to Man-AHL 130’s Registration Statement (File No. 333-126172) filed October 16, 2007 on Form S-1 under the Securities Act of 1933.

10.03(a)

Amendment to the Form of Trading Advisory Agreement between Registrant and Man-AHL (USA) Ltd.

The following exhibits are incorporated by reference from the exhibit of the same number and description filed with Post-Effective Amendment No. 2 to Man-AHL 130’s Registration Statement (File No. 333-126172) filed August 11, 2008 on Form S-1 under the Securities Act of 1933.

3.02

Limited Liability Company Agreement of the Registrant.

(amended)

10.05

form of Application and Power of Attorney

10.06

Form of Trading Advisory Agreement between the Registrant and Man Investments Limited.

SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized, on the 19th day of March, 2010.

	MAN-AHL 130, LLC

	By:	Man Investments (USA) Corp., Managing Member


	By:	/s/ Alicia B. Derrah
		Alicia B. Derrah
		Chief Execuive Officer

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