Acorah Software Products - Accounts Production 19.3.600 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 OC380216 ALTERIS COMMERCIAL INC FARROBAY INVESTMENTS S.A. iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC380216 2024-06-30 OC380216 2025-06-30 OC380216 2024-07-01 2025-06-30 OC380216 frs-core:CurrentFinancialInstruments 2025-06-30 OC380216 frs-bus:LimitedLiabilityPartnershipLLP 2024-07-01 2025-06-30 OC380216 frs-bus:LimitedLiabilityPartnershipsSORP 2024-07-01 2025-06-30 OC380216 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 OC380216 frs-bus:SmallEntities 2024-07-01 2025-06-30 OC380216 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 OC380216 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 OC380216 frs-core:ListedExchangeTraded 2025-06-30 OC380216 frs-core:ListedExchangeTraded 2024-06-30 OC380216 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-06-30 OC380216 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2025-06-30 OC380216 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-06-30 OC380216 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-06-30 OC380216 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-06-30 OC380216 frs-countries:EnglandWales 2024-07-01 2025-06-30 OC380216 frs-bus:PartnerLLP1 2024-07-01 2025-06-30 OC380216 frs-bus:PartnerLLP2 2024-07-01 2025-06-30 OC380216 2023-06-30 OC380216 2024-06-30 OC380216 2023-07-01 2024-06-30 OC380216 frs-core:CurrentFinancialInstruments 2024-06-30
Registered number: OC380216
GLOBAL FRESH PRODUCE LLP
Unaudited Financial Statements
For The Year Ended 30 June 2025
Contents
Page
LLP Information 1
Balance Sheet 2
Notes to the Financial Statements 3—4
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
2025 2024
Notes $ $ $ $
FIXED ASSETS
Investments 4 2,726,329 2,506,748
2,726,329 2,506,748
CURRENT ASSETS
Debtors 5 1,059,967 159,597
Cash at bank and in hand 158,807 339,225
1,218,774 498,822
Creditors: Amounts Falling Due Within One Year 6 (3,945,103 ) (3,005,570 )
NET CURRENT ASSETS (LIABILITIES) (2,726,329 ) (2,506,748 )
NET ASSETS ATTRIBUTABLE TO MEMBERS - -
REPRESENTED BY:
TOTAL MEMBERS' INTEREST
For the year ending 30 June 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
ALTERIS COMMERCIAL INC
Designated Member
FARROBAY INVESTMENTS S.A.
Designated Member
18/08/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
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 May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in US Dollars 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 (2024: NIL)
- -
4. Investments
Listed
$
Cost or Valuation
As at 1 July 2024 2,506,748
Additions 219,581
As at 30 June 2025 2,726,329
Provision
As at 1 July 2024 -
As at 30 June 2025 -
Net Book Value
As at 30 June 2025 2,726,329
As at 1 July 2024 2,506,748
Page 3
Page 4
5. Debtors
2025 2024
$ $
Due within one year
Prepayments and accrued income 195,584 43,542
Amounts due from members 864,383 116,055
1,059,967 159,597
6. Creditors: Amounts Falling Due Within One Year
2025 2024
$ $
Accruals and deferred income 3,945,103 3,005,570
Page 4