Acorah Software Products - Accounts Production 16.5.460 false true 31 January 2024 23 January 2023 false 1 February 2024 31 January 2025 31 January 2025 OC445555 Mr Adam Cotte Stephane Larrieu iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC445555 2024-01-31 OC445555 2025-01-31 OC445555 2024-02-01 2025-01-31 OC445555 frs-core:CurrentFinancialInstruments 2025-01-31 OC445555 frs-bus:LimitedLiabilityPartnershipLLP 2024-02-01 2025-01-31 OC445555 frs-bus:LimitedLiabilityPartnershipsSORP 2024-02-01 2025-01-31 OC445555 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 OC445555 frs-bus:SmallEntities 2024-02-01 2025-01-31 OC445555 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 OC445555 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 OC445555 frs-countries:EnglandWales 2024-02-01 2025-01-31 OC445555 frs-bus:PartnerLLP1 2024-02-01 2025-01-31 OC445555 frs-bus:PartnerLLP2 2024-02-01 2025-01-31 OC445555 2023-01-22 OC445555 2024-01-31 OC445555 2023-01-23 2024-01-31 OC445555 frs-core:CurrentFinancialInstruments 2024-01-31
Registered number: OC445555
GLOBAL AVIATION BUSINESS LLP
Unaudited Financial Statements
For The Year Ended 31 January 2025
Wizz Accounting Ltd
GLOBAL AVIATION BUSINESS LLP
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3

Page 1
GLOBAL AVIATION BUSINESS LLP
Balance Sheet
As At 31 January 2025
Balance Sheet
Registered number: OC445555

| 31 January 2025 | 31 January 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | - |  | 2,376 |
Cash at bank and in hand |  | 14,883 |  | 11,793 |
|  | 14,883 |  | 14,169 |
Creditors: Amounts Falling Due Within One Year | 5 | (1 ) |  | - |
NET CURRENT ASSETS (LIABILITIES) |  |  | 14,882 |  | 14,169
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 14,882 |  | 14,169
NET ASSETS ATTRIBUTABLE TO MEMBERS |  |  | 14,882 |  | 14,169
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability |  | (11,893) |  | - |
Other amounts |  | 26,775 |  | 14,169 |
|  |  | 14,882 |  | 14,169
|  |  | 14,882 |  | 14,169
TOTAL MEMBERS' INTEREST
Amounts due from members |  |  | - |  | (2,376)
Loans and other debts due to members within one year |  |  | 14,882 |  | 14,169
|  |  | 14,882 |  | 11,793

Page 1
Page 2
GLOBAL AVIATION BUSINESS LLP
Balance Sheet (continued)
As At 31 January 2025
For the year ending 31 January 2025 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

Stephane Larrieu Designated Member
16 October 2025

The notes on page 3 form part of these financial statements.
Page 2
Page 3
GLOBAL AVIATION BUSINESS LLP
Notes to the Financial Statements
For The Year Ended 31 January 2025
Notes to the Financial Statements
1. General Information
GLOBAL AVIATION BUSINESS LLP is a limited liability partnership, incorporated in England & Wales, registered number OC445555 . The Registered Office is 128 City Road, London, EC1V 2NX.
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.
2.3. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: NIL (2024: NIL)
- -
4. Debtors

| 31 January 2025 |  | 31 January 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | - |  | 2,376

5. Creditors: Amounts Falling Due Within One Year

| 31 January 2025 |  | 31 January 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1 |  | -

Page 3