Registration number:
for the Period from 14 November 2024 to 30 November 2025
CRCL BRAZIL LTD
Contents
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Company Information |
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Directors' Report |
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Balance Sheet |
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Notes to the Unaudited Financial Statements |
CRCL BRAZIL LTD
Company Information
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Directors |
Scott Gilbert Geraldine Geraldo |
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Registered office |
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Accountants |
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CRCL BRAZIL LTD
Directors' Report for the Period from 14 November 2024 to 30 November 2025
The directors present their report and the unaudited financial statements for the period from 14 November 2024 to 30 November 2025.
This report has been prepared in accordance with the provisions applicable to companies entitled to small companies exemptions. The company has taken the small companies exemption to not disclose the strategic report.
Incorporation
The company was incorporated on
Directors' of the company
The directors, who held office during the period, were as follows:
Approved by the
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CRCL BRAZIL LTD
(Registration number: 16079657)
Balance Sheet as at 30 November 2025
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Note |
30 November |
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Current assets |
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Trade and other debtors |
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Creditors: Amounts falling due within one year |
( |
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Net liabilities |
( |
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Capital and reserves |
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Called up share capital |
1,000 |
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Retained earnings |
(54,643) |
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Shareholders' deficit |
(53,643) |
For the financial period ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
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These accounts have been prepared in accordance with the provisions applicable to companies entitled to small companies exemptions.
Approved by the
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CRCL BRAZIL LTD
Notes to the Unaudited Financial Statements for the Period from 14 November 2024 to 30 November 2025
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General information |
The company is a private company limited by share capital, incorporated and domiciled in England and Wales.
The address of its registered office is:
These financial statements were authorised for issue by the
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Accounting policies |
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Basis of preparation
These financial statements were prepared in accordance with Financial Reporting Standard 101 Reduced Disclosure Framework.
Summary of disclosure exemptions
In these financial statements, the company has taken advantage of the disclosure exemptions available under FRS 101 in relation to share-based payment, business combinations, non-current assets held for sale, financial instruments, fair value measurements, capital management, revenue from contracts with customers, presentation of comparative period reconciliations for share capital, tangible fixed assets, intangible assets and investment property, presentation of a cash-flow statement, the effects of new standards not yet effective, impairment of assets and disclosures in respect of the compensation of key management personnel and of transactions with a management entity that provides key management personnel services to the company.
Changes in accounting policy
None of the standards, interpretations and amendments effective for the first time from 14 November 2024 have had a material effect on the financial statements.
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. If collection is expected in one year or less (or in the normal operating cycle of the business if longer), they are classified as current assets. If not, they are presented as fixed assets.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the debtors.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less (or in the normal operating cycle of the business if longer). If not, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
CRCL BRAZIL LTD
Notes to the Unaudited Financial Statements for the Period from 14 November 2024 to 30 November 2025
Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
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Staff costs |
The average number of persons employed by the company (including directors) during the period, analysed by category was as follows:
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2025 |
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Other departments |
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Creditors: amounts falling due within one year |
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30 November |
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Amounts due to related parties |
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Share capital |
Allotted, called up and fully paid shares
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30 November |
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No. |
£ |
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1,000 |
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Parent and ultimate parent undertaking |
The company's immediate parent is