Acorah Software Products - Accounts Production 16.3.350 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 OC380216 ALTERIS COMMERCIAL INC FARROBAY INVESTMENTS S.A. iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC380216 2023-06-30 OC380216 2024-06-30 OC380216 2023-07-01 2024-06-30 OC380216 frs-core:CurrentFinancialInstruments 2024-06-30 OC380216 frs-bus:LimitedLiabilityPartnershipLLP 2023-07-01 2024-06-30 OC380216 frs-bus:LimitedLiabilityPartnershipsSORP 2023-07-01 2024-06-30 OC380216 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 OC380216 frs-bus:SmallEntities 2023-07-01 2024-06-30 OC380216 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 OC380216 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 OC380216 frs-core:ListedExchangeTraded 2024-06-30 OC380216 frs-core:ListedExchangeTraded 2023-06-30 OC380216 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-06-30 OC380216 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2024-06-30 OC380216 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-06-30 OC380216 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 OC380216 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-06-30 OC380216 frs-countries:EnglandWales 2023-07-01 2024-06-30 OC380216 frs-bus:PartnerLLP1 2023-07-01 2024-06-30 OC380216 frs-bus:PartnerLLP2 2023-07-01 2024-06-30 OC380216 2022-06-30 OC380216 2023-06-30 OC380216 2022-07-01 2023-06-30 OC380216 frs-core:CurrentFinancialInstruments 2023-06-30
Registered number: OC380216
GLOBAL FRESH PRODUCE LLP
Unaudited Financial Statements
For The Year Ended 30 June 2024
Contents
Page
LLP Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
LLP Information
Designated Members ALTERIS COMMERCIAL INC
FARROBAY INVESTMENTS S.A.
LLP Registration Number OC380216
Registered Office 7 Bell Yard
London
WC2A 2JR
Page 1
Page 2
Balance Sheet
Registered number: OC380216
2024 2023
Notes $ $ $ $
FIXED ASSETS
Investments 4 2,506,748 -
2,506,748 -
CURRENT ASSETS
Debtors 5 159,597 -
Cash at bank and in hand 339,225 1,357,415
498,822 1,357,415
Creditors: Amounts Falling Due Within One Year 6 (3,005,570 ) (792,320 )
NET CURRENT ASSETS (LIABILITIES) (2,506,748 ) 565,095
TOTAL ASSETS LESS CURRENT LIABILITIES - 565,095
NET ASSETS ATTRIBUTABLE TO MEMBERS - 565,095
REPRESENTED BY:
Equity
Members' other interests
Other reserves - 565,095
- 565,095
TOTAL MEMBERS' INTEREST
Members' other interests - 565,095
- 565,095
Page 2
Page 3
For the year ending 30 June 2024 the LLP 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 applicable to LLPs subject to the small LLPs regime.)
The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.
On behalf of the members
ALTERIS COMMERCIAL INC
Designated Member
FARROBAY INVESTMENTS S.A.
Designated Member
27/06/2025
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
GLOBAL FRESH PRODUCE LLP is a limited liability partnership, incorporated in England & Wales, registered number OC380216 . The Registered Office is 7 Bell Yard, London, WC2A 2JR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in sterling which is the functional currency of the LLP.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: NIL (2023: NIL)
- -
4. Investments
Listed
$
Cost
As at 1 July 2023 -
Additions 2,506,748
As at 30 June 2024 2,506,748
Provision
As at 1 July 2023 -
As at 30 June 2024 -
Net Book Value
As at 30 June 2024 2,506,748
As at 1 July 2023 -
Page 4
Page 5
5. Debtors
2024 2023
$ $
Due within one year
Prepayments and accrued income 43,542 -
Amounts due from members 116,055 -
159,597 -
6. Creditors: Amounts Falling Due Within One Year
2024 2023
$ $
Trade creditors - 438,429
Accruals and deferred income 3,005,570 353,891
3,005,570 792,320
Page 5