CUTRALE GROUP HOLDINGS LIMITED

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

RSM UK Audit LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The directors have prepared the accounts on the going concern basis due to the cash reserves in the company and the reserves available in its subsidiaries. In its analysis, the Board considered the foreseeable future with a specific focus on the twelve months from the date of the approval of the financial statements. This timeframe is shorter than the length of the Company's loans to subsidiaries, so reliable cash-flow and liquidity forecast data is available. The general expectation of the Company is a continuation of positive operating cash flows.”

Group structure

1. CUTRALE GROUP HOLDINGS LIMITED · parent
   1. Burlingtown Investments LLP 100% · UK · holding company or investment company
   2. Cutrale North America, Inc 100% · USA · holding company or investment company
   3. Citrus Products, Inc 100% · USA · processing and wholesale distribution of fruit juice
   4. Cutrale Citrus Juices USA, Inc 100% · USA · processing and wholesale distribution of fruit juice
   5. General Avileasing, Inc 100% · USA · operation of aircraft
   6. Continental Juice BV 100% · Netherlands · processing and wholesale distribution of fruit juice
   7. Lara-Laranjas do Algarve S/A 100% · Portugal · processing and wholesale distribution of fruit juice
   8. Sucocitrico Cutrale Ltda 100% · Brazil · processing and wholesale distribution of fruit juice
   9. Santalice Administraçao Ltda 100% · Brazil · operating orange plantations
   10. Cutrale Empreendimentos Ltda 100% · Brazil · sundry services
   11. Cutrale Trading Brasil Ltda 100% · Brazil · sourcing soya and similar products
   12. Cinco Invest SA 100% · Switzerland · property
   13. Chiquita Holdings Limited 50% · UK
   14. Nippon Juice Terminal KK 50% · Japan

Significant events

• “During the year the investment portfolio of the Company was transferred to a subsidiary and this subsidiary was subsequently transferred to another Group Company.”
• “the company distributed its key investment business to its parent company in April 2024”
• “On 15 February 2024 the Company increased its investment in Burlingtown Investments LLP by $25,000,000. On 7 March 2024 Burlingtown Investments LLP distributed assets to a value of £33,466,372 to the Company which reduced its net investment therein. There was a further distribution from Burlingtown Investments LLP of $5,000,000 on 13 August 2024 further reducing the Company's investment in that entity.”
• “On 30 April 2024 the Company made a dividend in specie to its sole shareholder, comprising the entire issued share capital of a fellow subsidiary having a book value of $1,465,833,467. This equalled the fair value of the assets distributed.”
• “In December Promissory notes to the value of $455.325m were issued by a party that is related by common control.”
• “On 9 December 2025 Burlingtown International BV transferred its shareholding in Cutrale Trading SA to Burlingtown UK Limited in exchange for an issue of 100 new shares by Burlingtown UK Limited.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

12

last 12 months

Capital events

1

last 24 months

Officers appointed

0

last 12 months

Officers resigned

2

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.