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Registered Number: 13009863
England and Wales

 

 

 

AVENIDA BRASIL LTD


Abridged Accounts
 


Period of accounts

Start date: 01 December 2022

End date: 30 November 2023
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 November 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
SJPR ACCOUNTANTS LTD
30 November 2023



....................................................
SJPR ACCOUNTANTS LTD
225 Clapham Road
London
SW9 9BE
29 August 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 71,155    74,226 
Investments 4 80,592    170,000 
151,747    244,226 
Current assets      
Cash at bank and in hand 166,434    40,879 
Creditors: amount falling due within one year (186,197)   (133,700)
Net current assets (19,763)   (92,821)
 
Total assets less current liabilities 131,984    151,405 
Provisions for liabilities (79)   (79)
Net assets 131,905    151,326 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 131,904    151,325 
Shareholders' funds 131,905    151,326 
 


For the year ended 30 November 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 29 August 2024 and were signed by:


-------------------------------
Adelino Evaristo Da Silva
Director
2
General Information
AVENIDA BRASIL LTD is a private company, limited by shares, registered in England and Wales, registration number 13009863, registration address 225 Clapham Road, London, SW9 9BE.

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.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
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:
Plant and Machinery 25% Straight Line
Motor Vehicles 25% Straight Line
Fixtures and Fittings 25% Straight Line
Computer Equipment 25% Straight Line
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 13 (2022 : 0).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 December 2022 31,487    40,000    28,109    2,144    101,740 
Additions     22,473    1,833    24,306 
Disposals        
At 30 November 2023 31,487    40,000    50,582    3,977    126,046 
Depreciation
At 01 December 2022 6,282    13,333    7,547    352    27,514 
Charge for year 7,872    10,000    8,815    690    27,377 
On disposals        
At 30 November 2023 14,154    23,333    16,362    1,042    54,891 
Net book values
Closing balance as at 30 November 2023 17,333    16,667    34,220    2,935    71,155 
Opening balance as at 01 December 2022 25,205    26,667    20,562    1,792    74,226 


4.

Investments

Cost Loans to participating interests   Total
  £   £
At 01 December 2022  
Additions  
Transfer to/from tangible fixed assets 80,592    80,592 
Disposals  
At 30 November 2023 80,592    80,592 

3