Grupo Ras LLP - Accounts

	Registered number:
	OC330381

	Grupo Ras LLP
	Unaudited Accounts
	for the Year Ended
	31 December 2024

	2024 £	2023 £
Investments	33,407,311	14,230,345
Net Current Assets / (Liabilities)	0	0


Net Assets Attributable to Members	33,407,311	14,230,345

Loans and other debts due to members within one year
Represented by:
Members' capital classified as a liability	3	33,391,447	14,214,481
		33,391,447	14,214,481

Members' other interests
.
Members' capital classified as a equity	3	15,864	15,864
		33,407,311	14,230,345

Total members' interests
.
Loans and other debts due to members	33,391,447	14,214,481
Members' other interests	15,864	15,864
	33,407,311	14,230,345

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The members have not delivered a copy of the LLP's Profit and Loss account as permitted by s444(5A) of the Companies Act 2006 (as applied to LLPs).

The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.

For the year ended 31 December 2024 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small LLPs.

The financial statements were approved by the members and signed on their behalf by:

.........................................................

Approved by members on 29 September 2025

Batfish Investment SA

Designated Member

Grupo Ras LLP

Registered number: OC330381 (England and Wales)

1.	Accounting Policies
	Basis of preparation These financial statements have been prepared under the historic cost convention in accordance with the accounting policies set out below and with section 1A of FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland, the Companies Act 2006 and the Statement of Recommended Practice "Accounting by Limited Liability Partnerships". These financial statements reflect the results of the LLP for the year ended 31 December 2024.

Accounting Policies

Basis of preparation

These financial statements have been prepared under the historic cost convention in accordance with the accounting policies set out below and with section 1A of FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland, the Companies Act 2006 and the Statement of Recommended Practice "Accounting by Limited Liability Partnerships".

These financial statements reflect the results of the LLP for the year ended 31 December 2024.

	Tax provisions
	Taxation on the profits of the LLP is solely the liability of individual members. Therefore, neither income tax nor deferred tax arising in respect of the LLP's profit is included in these financial statements.

2.	Employees
		2024		2023
	Average number of employees during the period	0		0

3. Members' Interests
	Members capital classed as equity	Other reserve	Total 2024	Total 2023
	£	£	£	£
Brought Forward	15,864	14,214,481	14,230,345	18,303,950
Profit (loss) for period available for discretionary division among members	-	19,176,966	19,176,966	(4,073,605)
Members' interest after profit (loss) for period	15,864	33,391,447	33,407,311	14,230,345
Other divisions of profits (losses)	-	-	-	-
Balance carried forward	15,864	33,391,447	33,407,311	14,230,345

4.	Other Information
	Investments are stated at cost, originally stated in USD and converted to GBP at the end of the year. Loss or gain on currency movement was written off to the profit and loss account.