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REGISTERED NUMBER: 04941828 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

AMARAL & FERREIRA LTD

AMARAL & FERREIRA LTD (REGISTERED NUMBER: 04941828)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


AMARAL & FERREIRA LTD

Company Information
for the Year Ended 31 March 2024







DIRECTOR: P J Costa Do Amaral





SECRETARY:





REGISTERED OFFICE: Sette Colli Restaurant
Bradfield Road
Sheffield
S6 2BY





REGISTERED NUMBER: 04941828 (England and Wales)





ACCOUNTANT: Hill and Co Accountants
106 Holme Lane
Hillsborough
Sheffield
South Yorkshire
S6 4JW

AMARAL & FERREIRA LTD (REGISTERED NUMBER: 04941828)

Balance Sheet
31 March 2024

31/3/24 31/3/23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 6,642 7,813
6,642 7,813

CURRENT ASSETS
Stocks 5,000 2,500
Debtors 6 12,610 1,730
Cash at bank and in hand 83,565 93,382
101,175 97,612
CREDITORS
Amounts falling due within one year 7 20,392 23,840
NET CURRENT ASSETS 80,783 73,772
TOTAL ASSETS LESS CURRENT
LIABILITIES

87,425

81,585

CREDITORS
Amounts falling due after more than one
year

8

18,956

25,460
NET ASSETS 68,469 56,125

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 68,369 56,025
68,469 56,125

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

AMARAL & FERREIRA LTD (REGISTERED NUMBER: 04941828)

Balance Sheet - continued
31 March 2024


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 director and authorised for issue on 30 July 2024 and were signed by:





P J Costa Do Amaral - Director


AMARAL & FERREIRA LTD (REGISTERED NUMBER: 04941828)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Amaral & Ferreira Ltd is a private company, limited by shares , registered in England and Wales. 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

AMARAL & FERREIRA LTD (REGISTERED NUMBER: 04941828)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 45,411
AMORTISATION
At 1 April 2023
and 31 March 2024 45,411
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023
and 31 March 2024 22,715
DEPRECIATION
At 1 April 2023 14,902
Charge for year 1,171
At 31 March 2024 16,073
NET BOOK VALUE
At 31 March 2024 6,642
At 31 March 2023 7,813

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£    £   
Other debtors 12,610 1,730

AMARAL & FERREIRA LTD (REGISTERED NUMBER: 04941828)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£    £   
Bank loans and overdrafts 8,193 8,193
Trade creditors (1 ) -
Taxation and social security 9,506 12,983
Other creditors 2,694 2,664
20,392 23,840

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/3/24 31/3/23
£    £   
Bank loans 18,956 25,460