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Registered Number: 07263645
England and Wales

 

 

 

GO BRAZIL WINES & SPIRITS ( UK ) LTD


Abridged Accounts
 


Period of accounts

Start date: 01 July 2022

End date: 30 June 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 309    363 
309    363 
Current assets      
Stocks 38,123    15,436 
Debtors 1,037    215 
Cash at bank and in hand (8,247)   (7,011)
30,913    8,640 
Creditors: amount falling due within one year (184,761)   (181,129)
Net current assets (153,848)   (172,489)
 
Total assets less current liabilities (153,539)   (172,126)
Creditors: amount falling due after more than one year (6,193)   (8,750)
Net assets (159,732)   (180,876)
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account (159,733)   (180,877)
Shareholder's funds (159,732)   (180,876)
 


For the year ended 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 12 April 2024 and were signed by:


-------------------------------
Nicholas Corfe
Director
1
General Information
Go Brazil Wines & Spirits ( UK ) Ltd is a private company, limited by shares, registered in England and Wales, registration number 07263645, registration address Basepoint Business Centre, 70-72 The Havens, Ipswich , Suffolk, IP3 9BF. The trading address of the company is 9 Finsborough Close, Ipswich, Suffolk, IP4 5QT.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Group accounts
The company is a parent company subject to the small companies regime. The company and its subsidiary comprise a small group. The company has, therefore, taken advantage of the option provided by section 398 of the Companies Act 2006 not to prepare group accounts.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Research and development expenditure
Research and development expenditure is charged to the income statement in the period in which it is incurred.
Preference dividends
Where preference shares are classed as liabilities rather than equity any preference dividends paid are included in interest payable and similar charges within the income statement.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 15% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 0 (2022 : 0).
3.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 01 July 2022 502    502 
Additions  
Disposals  
At 30 June 2023 502    502 
Depreciation
At 01 July 2022 139    139 
Charge for year 54    54 
On disposals  
At 30 June 2023 193    193 
Net book values
Closing balance as at 30 June 2023 309    309 
Opening balance as at 01 July 2022 363    363 


2