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Registered Number: 07192618
England and Wales

 

 

 

BRAZILIAN CENTRE UK LTD


Abridged Accounts
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 March 2024 . 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
31 March 2024



....................................................

SJPR ACCOUNTANTS LTD

225 Clapham Road

LONDON
SW9 9BE
04 October 2024
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 440,882    266,346 
Investments 4 256,303    362,302 
697,185    628,648 
Current assets      
Stocks 90,062    305,803 
Debtors 14,088    60,528 
Cash at bank and in hand 57,870    (67)
162,020    366,264 
Creditors: amount falling due within one year (430,202)   (611,529)
Net current assets (268,182)   (245,265)
 
Total assets less current liabilities 429,003    383,383 
Creditors: amount falling due after more than one year (144,617)   (242,476)
Net assets 284,386    140,907 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 284,286    140,807 
Shareholders' funds 284,386    140,907 
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge 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 board of directors on 04 October 2024 and were signed on its behalf by:


-------------------------------
Leandro Aparecido ZEFERINO ROCHA
Director
2
General Information
BRAZILIAN CENTRE UK LTD is a private company, limited by shares, registered in England and Wales, registration number 07192618, registration address 284-286 Clapham Road, Stockwell, London, SW9 9AE.

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.
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
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
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 15 Reducing Balance
Motor Vehicles 25 Reducing Balance
Fixtures and Fittings 15 Reducing Balance
Computer Equipment 15 Reducing Balance
Investment properties
Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
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.
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 22 (2023 : 29).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £   £
At 01 April 2023 51,415    190,099    30,570    215,025    26,010    513,119 
Additions   1,084      208,113      209,197 
Disposals          
At 31 March 2024 51,415    191,183    30,570    423,138    26,010    722,316 
Depreciation
At 01 April 2023   113,066    7,592    109,161    16,916    246,735 
Charge for year   11,717    5,744    15,874    1,364    34,699 
On disposals          
At 31 March 2024   124,783    13,336    125,035    18,280    281,434 
Net book values
Closing balance as at 31 March 2024 51,415    66,400    17,234    298,103    7,730    440,882 
Opening balance as at 01 April 2023 51,415    77,033    22,978    105,826    9,094    266,346 


4.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 April 2023  
Additions  
Transfer to/from tangible fixed assets  
Disposals  
At 31 March 2024  

3