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8002124falsedeveloping inter cultural exchanges and learning with communities in the UK, Brazil and beyond2024-04-012025-03-31http://www.companieshouse.gov.uk/2024-03-31http://www.companieshouse.gov.uk/pt:PlantMachinery2024-03-31http://www.companieshouse.gov.uk/cd:Director12024-04-012025-03-31http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2024-03-31http://www.companieshouse.gov.uk/pt:PlantMachinery2025-03-31http://www.companieshouse.gov.uk/cd:Director22024-04-012025-03-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2024-03-31http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2025-03-31http://www.companieshouse.gov.uk/cd:Director32024-04-012025-03-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2024-03-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2025-03-31http://www.companieshouse.gov.uk/cd:Director42024-04-012025-03-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2025-03-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2024-04-012025-03-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2024-04-012025-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-03-31http://www.companieshouse.gov.uk/2024-04-012025-03-31http://www.companieshouse.gov.uk/2024-03-31http://www.companieshouse.gov.uk/cd:FRS1022024-04-012025-03-31http://www.companieshouse.gov.uk/2025-03-31http://www.companieshouse.gov.uk/cd:FullAccounts2024-04-012025-03-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2024-04-012025-03-31iso4217:GBPxbrli:sharesxbrli:pure


Registered number: 8002124






Brazuka International


ACCOUNTS

FOR THE YEAR ENDED 31/03/2025
























Prepared By:
Harvey Guinan LLP
Chartered Certified Accountants
Unit 17 Mersey House
Matchworks Estate, 140 Speke Road
Liverpool
Merseyside
L19 2PH


ACCOUNTS
FOR THE YEAR ENDED 31/03/2025





DIRECTORS
Juliana Pinheiro Landim
Ritchie Tunstall
Rory Taylor
Michael Horsley (appointed 18 June 2024)


REGISTERED OFFICE
John Archer Hall
68 Upper Hill Street
Liverpool
L8 1YR


COMPANY DETAILS
Private company limited by guarantee registered in EW - England and Wales, registered number 8002124



ACCOUNTANTS
Harvey Guinan LLP
Chartered Certified Accountants
Unit 17 Mersey House
Matchworks Estate, 140 Speke Road
Liverpool
Merseyside
L19 2PH


ACCOUNTS
FOR THEYEARENDED31/03/2025



CONTENTS



		Page

Directors' Report		-

Accountants' Report		-

Statement Of Comprehensive Income		-

Balance Sheet		3

Notes To The Accounts		4


The following do not form part of the statutory financial statements:

Trading And Income and Expenditure Account		-

Income and Expenditure Account Summaries		-


BALANCE SHEET AT 31/03/2025

			2025		2024
	Notes		£		£

FIXED ASSETS
Tangible assets	2		3,969		13,726

CURRENT ASSETS
Stock		10,619		6,337
Debtors	4	10,017		5,845
Cash at bank and in hand		36,906		72,037
		57,542		84,219
CREDITORS: Amounts falling due within one year	5	36,280		54,747
NET CURRENT ASSETS			21,262		29,472
TOTAL ASSETS LESS CURRENT LIABILITIES			25,231		43,198


CREDITORS: Amounts falling due after more than one year	6		25,110		28,560

NET ASSETS			121		14,638

RESERVES

Income and Expenditure account			121		14,638
FUNDS			121		14,638

For the year ending 31/03/2025 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 16/12/2025 and signed on their behalf by



.............................
Juliana Pinheiro Landim
Director




1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Plant and Machinery		straight line 25%
Fixtures and Fittings		straight line 15%
Equipment		straight line 25%




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 .




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.




1e. Policy For Tangible Assets
At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs.




1f. Basis Of Accounting FRS 1021 a
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.




1g. Policy For Going Concern
The directors believe that the company is experiencing good levels of income and that it is well placed to manage its business risks successfully. Accordingly they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.




2. TANGIBLE FIXED ASSETS

	Plant and	Commercial	Fixtures
	Machinery	Vehicles	and Fittings	Equipment	Total
	£	£	£	£	£
Cost
At 01/04/2024	27,202	9,000	255	7,561	44,018
Additions	-	-	-	80	80
Disposals	25,953	-	-	-	25,953
At 31/03/2025	53,155	9,000	255	7,641	70,051
Depreciation
At 01/04/2024	19,339	8,999	64	1,890	30,292
Disposals	27,202	-	-	-	27,202
For the year	6,614	-	64	1,910	8,588
At 31/03/2025	53,155	8,999	128	3,800	66,082
Net Book Amounts
At 31/03/2025	-	1	127	3,841	3,969
At 31/03/2024	7,863	1	191	5,671	13,726




3. STOCK	2025	2024
	£	£
Stock comprises:

Costume Stock	10,619	6,337
	10,619	6,337




4. DEBTORS	2025	2024
	£	£
Amounts falling due within one year
UK corporation tax	-	2,513
Salaries and wages control	-	2
Other debtors	10,017	3,330
	10,017	5,845




5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2025	2024
	£	£
PAYE control	4,619	5,179
Loans	5,800	4,000
Pension schemes	854	414
Accruals	18,364	42,464
Deferred income	6,643	2,690
	36,280	54,747

Deferred income is income received in advance for spend in future periods.




7. EMPLOYEES

	2025	2024
	No.	No.
Average number of employees	5	5




9. RECOGNITION OF REVENUE
Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.




6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
	2025	2024
	£	£
Loans >1yr	25,110	28,560
	25,110	28,560




8. GENERAL INFORMATION
Brazuka International is a private company limited by guarantee and incorporated in England. Its registered office is John Archer Hall, 68 Upper Hill Street Liverpool L8 1YR. The financial statements are presented in Sterling, which is the functional currency of the company.