Treasures Of Brazil Ltd
Exception report
for the year ended 31 March 2025
The following differences exist between the previous year's closing balances per the accounts and the
current year's opening balances per the Trial Balance:
Reserves
Opening balance at
1 April 2024 per TB 		Balance at 31 March
2024 per accounts 		Difference
£ £ £
Profit and loss account (Account 968) (544) (21,144) 20,600
(544) (21,144) 20,600
This page does not form part of the statutory financial statements.
Company registration number: 13975282
Unaudited financial statements
for the year ended 31 March 2025
for
Treasures Of Brazil Ltd
Pages for filing with the Registrar
Company registration number: 13975282
Treasures Of Brazil Ltd
Balance sheet
as at 31 March 2025
2025 2024
£ £ £ £
Current assets 19,039 2,828
Creditors: amounts falling due within one year (10,202) (22,845)
Net current assets/(liabilities) 8,837 (20,017)
Total assets less current liabilities 8,837 (20,017)
Creditors: amounts falling due after more than
one year 		(30,859) -
Provisions for liabilities (319) (1,127)
NET LIABILITIES (22,341) (21,144)
CAPITAL AND RESERVES (22,341) (21,144)
Notes
1 Company information
Treasures Of Brazil Ltd is a private company registered in England and Wales. Its registered number is 13975282. The company is limited by shares. Its registered office is 34 Thayer Street, London, W1U 2QX.
2 Average number of employees
During the year the average number of employees was 4 (2024 - 3).
3 Prior Year Adjustments
During the preparation of the financial statements, errors were identified in the accounting for inventory in the year ended 31 March 2024. Closing inventory of £11,550 was not recognised as a current asset, opening inventory of £2,500 was treated incorrectly, and a stock adjustment of £9,050 was incorrectly presented as a liability.

These errors resulted in an understatement of net assets and retained earnings at 31 March 2024. The errors have been corrected retrospectively by restating opening balances as at 1 April 2024 in accordance with FRS 105 (Sections 8.14–8.17).

As a result of these corrections, retained earnings increased from a deficit of £21,144 to a deficit of £544, representing an improvement of £20,600. There is no impact on the profit or loss for the year ended 31 March 2025.
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
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Company registration number: 13975282
Treasures Of Brazil Ltd
Balance sheet - continued
as at 31 March 2025
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
The financial statements have been prepared in accordance with the micro-entity provisions.
Signed by:
Ms D Brambila Ferry, Director
25 December 2025
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