Grupo Ras LLP - Accounts

	Registered number:
	OC330381

	Grupo Ras LLP
	Unaudited Accounts
	for the Year Ended
	31 December 2025

	2025 £	2024 £
Investments	31,406,283	33,407,311
Net Current Assets / (Liabilities)	0	0


Net Assets Attributable to Members	31,406,283	33,407,311

Loans and other debts due to members within one year
Represented by:
Members' capital classified as a liability	3	31,390,419	33,391,447
		31,390,419	33,391,447

Members' other interests
.
Members' capital classified as a equity	3	15,864	15,864
		31,406,283	33,407,311

Total members' interests
.
Loans and other debts due to members	31,390,419	33,391,447
Members' other interests	15,864	15,864
	31,406,283	33,407,311

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 2025 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 25 August 2026

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 2025.

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 2025.

	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
		2025		2024
	Average number of employees during the period	0		0

3. Members' Interests
	Members capital classed as equity	Other reserve	Total 2025	Total 2024
	£	£	£	£
Brought Forward	15,864	33,391,447	33,407,311	14,230,345
Profit (loss) for period available for discretionary division among members	-	(2,001,028)	(2,001,028)	19,176,966
Members' interest after profit (loss) for period	15,864	31,390,419	31,406,283	33,407,311
Other divisions of profits (losses)	-	-	-	-
Balance carried forward	15,864	31,390,419	31,406,283	33,407,311

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.