04443327falsethat of a late night bar2023-06-012024-05-31http://www.companieshouse.gov.uk/2023-05-31http://www.companieshouse.gov.uk/pt:ShareCapital2023-05-31http://www.companieshouse.gov.uk/cd:Director12023-06-012024-05-31http://www.companieshouse.gov.uk/pt:ShareCapital2024-05-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2023-05-31http://www.companieshouse.gov.uk/pt:CapitalRedemptionReserve2023-05-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2023-05-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2024-05-31http://www.companieshouse.gov.uk/pt:CapitalRedemptionReserve2024-05-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12023-06-012024-05-31http://www.companieshouse.gov.uk/pt:MotorCars2023-05-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2024-05-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2023-06-012024-05-31http://www.companieshouse.gov.uk/pt:MotorCars2024-05-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2023-06-012024-05-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-05-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2023-05-31http://www.companieshouse.gov.uk/2023-06-012024-05-31http://www.companieshouse.gov.uk/2023-05-31http://www.companieshouse.gov.uk/cd:FRS1022023-06-012024-05-31http://www.companieshouse.gov.uk/2024-05-31http://www.companieshouse.gov.uk/cd:FullAccounts2023-06-012024-05-31http://www.companieshouse.gov.uk/pt:LandBuildings2023-05-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2023-06-012024-05-31http://www.companieshouse.gov.uk/pt:LandBuildings2024-05-31iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 04443327

Brazil Bar Limited trading as Camel Bar

ACCOUNTS
FOR THE YEAR ENDED 31 MAY 2024

Prepared By:
Willow Accounting & Consultancy
Chartered Certified Accountants
47a Commercial Road
Poole
Dorset
BH14 0HU

Brazil Bar Limited trading as Camel Bar

ACCOUNTS
FOR THE YEAR ENDED 31 MAY 2024
DIRECTORS
Tarek Rehima
REGISTERED OFFICE
174 Old Christchurch Road
Bournemouth
Dorset
BH1 1NU
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 04443327
BANKERS
Barclays Bank
ACCOUNTANTS
Willow Accounting & Consultancy
Chartered Certified Accountants
47a Commercial Road
Poole
Dorset
BH14 0HU

Brazil Bar Limited trading as Camel Bar

ACCOUNTS
FOR THEYEARENDED31 MAY 2024
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

Brazil Bar Limited trading as Camel Bar

BALANCE SHEET AT 31 May 2024
20242023
Notes££
FIXED ASSETS
Tangible assets2218,399207,662
CURRENT ASSETS
Stock8,0008,000
Debtors4282,67020,825
Cash at bank and in hand401,015606,936
691,685635,761
CREDITORS: Amounts falling due within one year584,62729,635
NET CURRENT ASSETS607,058606,126
TOTAL ASSETS LESS CURRENT LIABILITIES825,457813,788
CAPITAL AND RESERVES
Called up share capital711
Capital redemption reserve811
Profit and loss account825,455813,786
SHAREHOLDERS' FUNDS825,457813,788
For the year ending 31 May 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 21 February 2025 and signed on their behalf by
.............................
Tarek Rehima
Director

Brazil Bar Limited trading as Camel Bar

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MAY 2024
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Depreciation has not been provided on the freehold property additions as the director is of the opinion that the residual value will be equal to or greater than the carry cost of the property.
Fixtures And Fittingsreducing balance20%
Equipmentreducing balance20%
Motor Carsreducing balance25%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

Brazil Bar Limited trading as Camel Bar

2. TANGIBLE FIXED ASSETS
Land AndFixtures
Buildingsand FittingsEquipmentMotor CarsTotal
£££££
Cost
At 1 June 2023200,68365,2937,62219,100292,698
Additions6,8094596,403-13,671
At 31 May 2024207,49265,75214,02519,100306,369
Depreciation
At 1 June 2023-63,3185,93115,78785,036
For the year-4871,6198282,934
At 31 May 2024-63,8057,55016,61587,970
Net Book Amounts
At 31 May 2024207,4921,9476,4752,485218,399
At 31 May 2023200,6831,9751,6913,313207,662
3. STOCK 20242023
££
Stock comprises:
Stock8,0008,000
8,0008,000
4. DEBTORS 20242023
££
Amounts falling due within one year
Trade debtors5,575-
VAT-10,416
PAYE control-1,898
Other debtors5,6235,598
Prepayments2,5402,913
Directors current account268,932-
282,67020,825

Brazil Bar Limited trading as Camel Bar

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20242023
££
UK corporation tax17,9607,372
VAT32,230-
PAYE control2,524-
Directors current account-2,395
Trade creditors17,9947,308
Pension schemes790940
Accruals13,12911,620
84,62729,635
6. EMPLOYEES
20242023
No.No.
Average number of employees1713
7. SHARE CAPITAL 20242023
££
Allotted, issued and fully paid:
1 Ordinary shares of £1 each11
11
8. OTHER RESERVES 20242023
££
Capital redemption reserve11
11
9. CONTROLLING PARTY
As the sole shareholder, Tarek Rehima is the controlling party.

Brazil Bar Limited trading as Camel Bar

10. RELATED PARTY TRANSACTIONS
The company premises are owned by the director, Mr T Rehima, to whom an annual rent of £66,000 is payable.