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REGISTERED NUMBER: 05143810














UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH NOVEMBER 2023

FOR

BRAZIL BEACH VILLAS LIMITED

BRAZIL BEACH VILLAS LIMITED (REGISTERED NUMBER: 05143810)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH NOVEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BRAZIL BEACH VILLAS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH NOVEMBER 2023







DIRECTORS: Ms S J Hellawell
T S Ronay



SECRETARY: Ms S J Hellawell



REGISTERED OFFICE: Flat 2
Arran House
Raleana Road
London
E14 9RN



REGISTERED NUMBER: 05143810



ACCOUNTANTS: NKT Accountants
11 Kings Court
Willie Snaith Road
Newmarket
Suffolk
CB8 7SG



BANKERS: The Co-operative Bank
PO Box 250
Skelmersdale
WN8 6WT

BRAZIL BEACH VILLAS LIMITED (REGISTERED NUMBER: 05143810)

BALANCE SHEET
30TH NOVEMBER 2023

30/11/23 30/11/22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 152,000 152,000

CURRENT ASSETS
Cash at bank 170 154

CREDITORS
Amounts falling due within one year 5 85,300 84,731
NET CURRENT LIABILITIES (85,130 ) (84,577 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

66,870

67,423

CAPITAL AND RESERVES
Called up share capital 2 2
Revaluation reserve 6 60,173 60,173
Retained earnings 6,695 7,248
SHAREHOLDERS' FUNDS 66,870 67,423

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

BRAZIL BEACH VILLAS LIMITED (REGISTERED NUMBER: 05143810)

BALANCE SHEET - continued
30TH NOVEMBER 2023


The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 22nd August 2024 and were signed on its behalf by:





Ms S J Hellawell - Director


BRAZIL BEACH VILLAS LIMITED (REGISTERED NUMBER: 05143810)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH NOVEMBER 2023

1. STATUTORY INFORMATION

Brazil Beach Villas Limited is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

BRAZIL BEACH VILLAS LIMITED (REGISTERED NUMBER: 05143810)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH NOVEMBER 2023

4. TANGIBLE FIXED ASSETS
Freehold
property
£   
COST OR VALUATION
At 1st December 2022
and 30th November 2023 152,000
NET BOOK VALUE
At 30th November 2023 152,000
At 30th November 2022 152,000

Cost or valuation at 30th November 2023 is represented by:

Freehold
property
£   
Valuation in 2017 (3,824 )
Valuation in 2016 (34,082 )
Valuation in 2018 (7,064 )
Valuation in 2019 105,144
Cost 91,826
152,000

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/11/23 30/11/22
£    £   
Other creditors 85,300 84,731

6. RESERVES
Revaluation
reserve
£   
At 1st December 2022
and 30th November 2023 60,173