REGISTERED COMPANY NUMBER: 05676918 (England and Wales)
REGISTERED CHARITY NUMBER: 1113593
REPORT OF THE TrUSTEES AND
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
FOR
PARAISO SCHOOL OF SAWIBA

PARAISO SCHOOL OF SAMBA
CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025
Page
Report of the Trustees
1 to 4
Independent Examinerfs Report
Statsment of Financial Activities
Balance Sheet
Notes to the Financial Statsments
9 to 17
Detailed Ststement of Flnanclal Activltles
18 to 19

PARAISO SCHOOL OF SAMBA
REPORT OF THE TRUSTEES
for the Year Ended 31 March 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006,
present their report with Ihe financial statements of the charity for the year ended 31 March 2025.
The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of
Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Irdand (FRS 102) (effective
1 January 2019).
EXECUTIVE SUMMARY
This report describes the activities Paraiso School of Samba carried out in the year ended 31
March 2025 to achieve our charitsble purposes and how this has been done for public benefit.
Our grant from Art5 Council England, together with income from our fund-raising actlvitles,
enabled us to dellver.
Major camivals and events including Notting Hill Carnival and Luton Intemational
Camival.
Almost 200 public open-access samba dance and percussion workshops - maintalnlng
our position as the largest provider of samba workshops In the UK.
Vlsits to the UK by leading camival artists from Rio de Janeiro.
We provided In-klnd support lo the disabled camival group Par8camival.
We received a grant of £116,458 in this year as a National Portfolio Organisation of Arts Council
England.
We received a further grant from Arts Council EnglarKI of £11,890 for a relocation feasibility
study. That study conduded that relocating to Luton was sensible and, consequently, our
Registered Office Is now in Luton and we are in the process of expanding our activities there.
We received a grant of £15,000 from London Borough of Southwark to provide, in conjunction
with two other Latin community groups, activities to help mitigate health inequalities In the
marginalised Latin community in that borough.
We also received a grant of £2,000 from United St Saviours Charity lowards participation. with
two other Latin community groups. in London New Yearfs Day Parade.
We would Ilke to thank our funders, donors, volunteers, and all those who participated in and
attended our events.
OBJECTIVES AND ACTIVITIES
Objects and alms
a. Objects and alms
The Objects of Paralso School of Samba are ￿0 advance educalion for the public benefit through
the promotion of the arts wilh particular but not exclusive reference to samba culture, music, dance
and camival arts in the tradition of Rio de Janeiro, Brazll..
b. Activities for achlevlng objects
The main activities undertaken to achieve thes8 objects are:
- open access workshops to teach samba dance and percussion:
- public perf0M￿nceS at camivals, events and festivals:
participation in major festivals and events such as Notting Hill Camival;
- outreach projects with young and disadvantaged people;
- costume design and costume making;
- float design and construction;
- development of technical aspects of perfomiances:
- assisting artistic development of other groups.
Page 1

PARAISO SCHOOL OF SAMBA
REPORT OF THE TRUSTEES
for the Year Ended 31 March 2025
OBJECTIVES AND ACTivrriES
Slgnlflcant actlvltles
In the year 2024-2025 these comprised the following:
Majorperfomiances..
Notting Hill Camival
Luton Intemational Carnival
Hackney Carnlval
Paralso Workshops."
We provlded about 200 samba dance and p8rcusslon workshops during the year 2024-25 with more
than 1,000 attendances.
Publlc ben8fft
The Trustees have pald du8 regard to the Charity Commission's guldance on public benefit In
deciding the actlvltlas of Paralso School of Samba.
Partlclpatjon In our actlvltl@s Is open to all and no membership is requlred. We provldè a range of
dlscounts for under 25s to enable and encourage them to take part in workshops.
Our actlv5tles encourage the public to leam and understand Rlo de Janeiro carnNal culture by
8) Participation - teachlng muslc, dance, percussion and camlval arts wllh a focus on taking part In
camlval parades;
b) Performance - audlences at carnlvals and other events see a culturally authentic perfomance.
FINANCIAL REVIEW
Prlnclpal fundlng sources
Thls year we rec8Sv8d substanllal support amounting to £116,458 from Arts Council England (ACE)
as one of its Natlonal Portfollo Organlsatlons (NPO) for whlch we are very grateful. Together wSth
Income from our workshops, Ihis ACE support enabled us to dellver samba dance and percusslon
workshops as well as parades and performances in London and other UK cltles.
The NPO fundlng agreement with ACE coverlng the perlod of these accounts started on 1 April 2023.
This agreement requlred us to conslder relocating to outside London and we have b88n awarded
additlonal fundlng by ACE of £11,890 to research the feasibility of this. This additional funding
enabled us to confimi th18 made sense. As a result, have relocated to Luton where we have
longstanding relationships and are in the process of expandlng our activlties there.
We now know that our ACE fundlng of £116,458fyear wlll continue untll at leasl 31 March 2027.
Page 2

PARAISO SCHOOL OF SAMBA
REPORT OF THE TRUSTEES
for the Year Ended 31 March 2025
FINANCIAL REVIEW
Reserves pollcy
The Trustees seek to build up an appropriate level of reserves to provide for ongoing administration
costs and to fund expenditure on costurrEs design and construction for which income is generated
latsr in the year, and to help stabilty of the organisation.
Loans
Paraiso School of Samba received a gift in 2006 for the purposes of making a long term loan to
Paralso Samba Limited for the purchase of a vehide, plant and equipment.
FUTURE PLANS
Our Arts Council ErrJland support will continue until al least 31 Marth 2027 and this will provide us
with financial security. This will enable us to continue our work as an Arts Council England National
Portfolio Organisation and to start development of our activities in Luton.
STRUCTURE. GOVERNANCE AND MANAGEMENT
Governlng document
The charity is controlled by its govemlng document and constitutes a limited company, limited by
guarantee, as defined by the Companies Act 2006.
Recrultment and appointment of new trustees
Trustees are recruited from vrithin the voting membership. Trustee job descriptions are circulated in
adVar￿ of the Annual General Meeting at whith Trustees are elected.
Organlsatlonal structure and decision making
The Trustees meet regularly to administer the tharity. They focus on the overall objects of the charity
and how these should be achieved, and on the overall strategy of the organisation.
The Trustees delegate the artistic direction of the organisation to a separate committee within a
budget, general rules and perf0rrnan￿ targets set by the Trustees. This committee is led by artists
who have grown up in the Rio de Janeiro camNal cullure.
Day-to4ay operations are carried out by professional artists supported by volunteers.
Paraiso School of Samba is a company limited by guarantee and is a registered charity.
Paraiso School of Samba is the sole shareholder and sole director of Paraiso Samba Limited, a
company limiled by shares which carries out perfornwn￿ arKI other activities and gifts its profits to
Paraiso School of Samba at Ihe end of each year.
Paraiso School of Samba is the sole member of Paraiso Limited, a CA)mpany limited by guarantee,
fomied to protect the Paraiso name. Paraiso Limited is dOrn￿nt and has no assets.
Paraiso Sch¢￿1 of Samba owns the trademark PARAISO registered in the UK.
Rlsk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to
ensure appropriate controls are in pla￿ to provide reasonable assurance against fraud and error.
The Trustees maintain a risk registw and regularly review this.
Page 3

PARAISO SCHOOL OF SAMBA
REPORT OF THE TRUSTEES
for the Year Ended 31 March 2025
REFERENCE AND ADMINISTrATIVE DETAILS
Reglstsred Company number
05676918 (England and Wales)
Registsred Charity number
1113593
Registered office
3 St Mary's Road
Luton
LU13JA
Trustaas
J Black
A de Sousa Silva
P D Willmott
L Afric (appointed 1 October 2024)
M Ribas resigned as a trustee on 9 June 2024, R B Sleernan resigned as a trustee on 24 March
2025 and B Fernandez resigned as a trustee on 10 June 2025.
REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examlner
J Pomroy
Pomroy Associates Ltd
14a Meadway Court
Rutherford Close
Stevenage
Hertfordshire
SG12EF
Approved by order of the board of trustees on i>/
2025 and signed on its behalf bsr.
L Afric- Trustee
Page 4

INDEPENDEKf EXAMINER'S REPORT TO THE TRUSTEES OF
PARAISO SCHOOL OF SAMBA
Independent examlnerfs report to the trustses of Paraiso School of Samba (Ihe Company.)
I report to the charity trustees on my examination of the accounts of the Company for the year ended
31 March 2025.
Responslbllltles and basls of rnport
As the charitys trustees of the Company (and also its directors for the purposes of company law)
you are responsible for the preparation of the accounts in accordance with the require￿￿nts of the
Companies Act 2006 ('the 2006 Acr).
Having satisfied myself that the accounts of the Company are not required to be audited under Part
16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination
of your charitys aczounts as carried out under section 145 of the Charities Act 2011 {'the 2011 Act,).
In carrying out my examination I have followed the Directions given by the Charity Commission under
section 145(5) (b) of the 2011 ACL
Independent examlnerfs statthne
I have completed my examination. I confirm that no matters have come to my attention in connection
with the examinalion giving me cause to believe:
accounting records ￿re not kept in respect of the Company as requir￿1 by sectk)n 386 of the
2006 Act; or
the accounts do not accord with those re(xxds:
the accounts do not comply V•ith ts accounting requirements of section 396 of the 2006 Act
other than any requirement that the a(Lounts give a true and fair view which is not a matter
considered as part of an independent examinatK)n; or
the accounts have rK)t been prepa￿d in accordan￿ the mellM)ds and principles of the
Statement of Recommended Practice for accounting and reporting by charilies (applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland {FRS 102)).
I have no concems and have come across no other matters in cnnnection with the examination to
which attention should be drawn in this report In cwder to enable a proper understanding of the
accounts to be reached.
J Pomroy
Pomroy Associates Ltd
14a Meadway Court
Rutherford Close
Stevenage
Hertfordshire
SG12EF
15 December 2025
Page 5

PARAISO SCHOOL OF SAMBA
STATEMENT OF FINANCIAL ACTIVITIES
for the Year Ended 31 March 2025
2025
Total
funds
2024
Total
funds
Unrestricted Restricted
fund
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
70.823
29,890
100,713
68,590
Charltable activities
Classes and perfonnances
25,262
25.262
27,315
Other tradlng actlvltles
Investment income
Other income
680
163
86
249
Total
96,928
29,976
126.904
95,907
EXPENDITURE ON
Raising funds
Charitable activftles
Classes and perfonmances
90,581
18.631
109.212
89,011
Other
1.320
1,260
Totsl
91,901
18,631
110,532
90,271
NET INCOMEI(EXPENDITURE)
5,027
11.345
16.372
5,636
RECONCILIATION OF FUNDS
Total funds brought forward
14,592
14,592
8,956
TOTAL FUNDS CARRIED FORWARD
30,964
14,592
Page 6

PARAISO SCHOOL OF SAMBA
BALANCE SHEEr
31 March 2025
2025
Total
funds
2024
Total
funds
Unreslricted Restricted
fund
funds
Notes
FIXED ASSETS
Tangible assets
Investments
849
849
641
29,000
29,849
29,849
29,641
CURRENT ASSETS
Debtors
Cash at bank and In hand
6,978
12,455
6,978
23,880
9,938
14,134
19,433
11.425
30,858
24,072
CREDITORS
Amounts falling due within one year
10
(29.663)
<80) (29.743) (39,121)
NET CURRENT ASSETSI(LIABILITIES)
10.230)
15049)
TOTAL ASSETS LESS CURRENT
UABIUTIES
19,619
11.345
30,964
14,592
NET ASSEfsi{LIABILITIES)
19.619
14,592
FUNDS
Unrestricted funds
Restricted funds
11
19,619
11,345
14,592
TOTAL FUNDS
14,592
The charitable company is enlltled to exemption from audit under Section 477 of the Companies Act
2006 for the year ended 31 March 2025.
The members have not required Ihe company to obtain an audlt of Its financial statements for the
year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responslbllltles for
(a) ensuring that the charitable company keeps accounting records that comply with Seclions 386
and 387 of the Companies Act 2006 and
(b) preparing financial ststements whlch give a true and fair view of the stste of affairs of the
charltable company as at the end of each financial year and of its surplus or deficlt for each
financial year in accordance with the requirements of Sectlons 394 and 395 and which
otheThvise comply with the requirements of the Companies Act 2006 relating to financial
ststements, so far as applicable to the charilable company.
Page 7

PARAISO SCHOOL OF SAMBA
BALANCE SHEET. continued
31 March 2025
These financial stalements have been prepared in accordan￿ with the provisions applicable to
charitable companies subject to the small companles regime.
The financial statements were approved by the Board of Trustees on
signed on its behalf by.
2025 and were
L Afric - Trustee
Page 8

PARAISO SCHOOL OF SAMBA
NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025
ACCOUNTING POUCIES
Basis of preparing the finandal statements
The financial ststements of the charitable company, which is a public benefit entity under FRS
102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and
Reporting by Charities: Statement of Recommerxled Praclice applicable to charities preparing
their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and
Republic of Ireland (FRS 102) (effective 1 January 2019)., Financial Reporting Standard 102
The Financial Reporting StsrKlard applicable in the UK and Republic of Ireland, and the
Companies Act 2006. The financial statements have b88n prepared under the historical cost
convention, with the exception of investments whid) are induded at market value.
Income
All income is recognised in Ihe Statement of Financial Activities once the chaiity has
entrtlement to the funds, it is probable that the in￿rne will be received and the amount can be
measured reliably.
Gifts In kind donated for distribution are induded at valuation and recognised as income when
they are distributed lo the projects. Gifts donated for resale are induded in ino)me when they
are sold. Donated facilities are induded at ￿ value to the company where this can be
quantified and a third party is bearing the cosL No an￿Unts are induded in financial
ststements for services donated by volunteers.
Income tax recoverable in relation to donations received under GÉft Aid or deeds of covenant
is recognised at ￿ time of donation. Income tax re(x)verable in relation to investrnent income
is recognised at Ihe tlme the investment income is r￿1vable.
Expendlture
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation
committing charity to that expenditure, it is probable that a transfer of e￿nOMiC benefits
will be required in Settle￿nt and the amount of the obligation can be measured reliably.
Expenditure is accounted for on an accruals basis and has been class[f￿d under headings
that aggregate all cost related to category. Where costs cannot be directly attiibuted to
particular headlngs they have been alkxxted to aclivities on a basis consistent with the use of
resources.
C¢)mpany status
The company is a company limited by guarantee. The members of the company are the
Trustees named in the Trustees reporL In the evenl of the company being wound up. the
liability in respect of the guarantee is limited to £10 per member of the c£+mpany.
Taxation
The charity is exempt from corpordtion tax on its charilable aclivilies.
Page 9

PARAISO SCHOOL OF SAMBA
NOTES TO THE FINANCIAL STATEMEKfs - continu
for the Year Ended 31 March 2025
AccouKnNG POUCIES . conlinued
Tangible fixed assets
Depreciation is provided at the following annual rates in order lo write off each asset over its
estimated useful life.
Plant and machlnery
at varying rates
Targible fixed assets are stated at cost less accumulated depreciation arKI any recognised
impaim*nt loss.
The annual depreciation charge for langible assets is sensitive to changes in the eslimated
useful economic INes and residual values of the assets. The useful economic INes and
residual values are reassessed annualty. They are amended when necessary to reflect current
estimates. future investments and the physical condition of the assets
All assets costing more than £200 are capitslised.
Fund accounting
General funds are unrestricted funds vthich are available for use at the discretion of the
Trustees in furlherance of the general objectives of the company and which have not been
designated for other purposes.
Designated furKls o)mprise of restricted funds that have been set aside by the Trustees for
particular purposes.
Investment income, gains and losses are allocated to the appropriate fund.
Further explanation of the nature and purpose of eath fund is induded in the notes to the
financial state￿￿nts where necessary.
Investments
Investments are stated at market value at the balance sheet date except for investments in
group undertakings which are valued at cost less provision for impairn￿nts.
The SOFA induded net gains arKI losses arising on revaluations and disposals of investments
throughout the year.
OThER TRADING ACTivmES
2025
2024
Sale of goods
Page 10

PARAISO SCHOOL OF SAMBA
NOTES TO THE FINANCIAL STATEMEKfs - contlnued
for the Year Ended 31 March 2025
INVESTMENT INCOME
2025
2024
Investment incx)me
RAISING FUNDS
Ralslng donatlons and legacles
2025
2024
Support costs
NET INCOMEI(EXPENDrruRE)
Net Incomel(expenditure) Is stated after chargin￿(￿edItl￿J).
2025
2024
Depreciation - owned assets
Independent examlner fee
113
TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees, reMu￿ratiOn or other beneffts for the year ended 31 March 2025 nor
for the year ended 31 March 2024.
Trustses. expenses
There were no trustees, expenses pald for the year ended 31 March 2025 nor for the year
ended 31 March 2024.
Page11

PARAISO SCHOOL OF SAMBA
NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2025
TANGIBLE FIXED ASSETS
Plant and
machinery
COST
At 1 April 2024
Additions
6.926
339
At 31 March 2025
DEPRECIATION
At 1 April 2024
Charg8 for year
6,285
131
At 31 March 2025
6.416
NET BOOK VALUE
At 31 March 2025
849
At 31 March 2024
FIXED ASSET INVESTMENTS
2025
2024
Shares
Loans
100
100
28.900
Shares in
group
undertakings
MARKET VALUE
At 1 April 2024 and 31 March 2025
100
NET BOOK VALUE
At 31 March 2025
100
At 31 March 2024
100
Page 12

PARAISO SCHOOL OF SAMBA
NOTES TO THE FINANCIAL STATEMENTS - contlnued
for the Year Ended 31 March 2025
FIXED ASSET INVESTMENTS - contlnued
Loans to
group
undertakings
At 1 Aprll 2024 and 31 March 2025
There were no Investment assats outside the UK.
No Interest Is chargeable on the loan.
The company's Investments at the balance sheet date in the share capltal of companles
Include the followlng:
Paralso Samba Llmfted
Reglst8red offl¢e:
Nature of bu81ness: Ralslng fijnds
Class of share:
Ordlnary
holdlng
100
31.3.25
31.3.24
Aggregate capltal and reserves
Profit(Loss) for the year
1,926
21
1,905
Paralso School of Samba Is also lh8 sole Member of Paralso Limited, a company Ilmited by
guarantee. Paralso Llmited Is dormant and has no assets.
DEBTORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR
2025
2024
Trade debtors
Other debtors
Prepayments and accrued income
89
2.963
714
10. CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR
.2025
2024
Trade creditors
Amounts owed to group undertakings
Other credltors and accruals
9,290
11,185
4,853
12.227
22,041
39.121
Page 13

PARAISO SCHOOL OF SAMBA
NOTES TO THE FINANCIAL STATEMENTS - contlnued
for the Year Ended 31 March 2025
11. MOVEMENT IN FUNDS
Net
movemenl
In funds
At
31.3.25
Al 1.4.24
Unrestrlcted funds
General fund
14592
5,027
19.619
Restrfcted funds
Feasibility study
Latln community group project
Other
11.345
11,345
Total restrlctod funds
TOTAL FUNDS
Nel movement In funds, Included in the above are as follows:
Incomlng Resources Movement
resources
expended
in funds
Unre8tr1cted funds
Gener81 fund
96,928
(91.901)
5,027
Rostrlcted funds
Feasibility study
Lalln community group prlect
Other
11,890
17,086
1,000
(11.890)
(5.741)
(1,000)
11.345
Total restrlctsd funds
TOTAL FUNDS
126 904
(110 532
Page 14

PARAISO SCHOOL OF SAM8A
NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2025
11. MOVEMENT IN FUNDS - contlnued
Comparalives for movement in funds
Net
movement
in funds
Al 1.4.23
31.3.24
Unrestricted funds
General fund
8,956
5,636
14,592
Restricled funds
Feasibility sludy
Latin community group projecl
Other
Total restricted funds
TOTAL FUNDS
14,592
Comparative net movement in funds, included in the above are as follovrfs:
Incoming ReSoUr￿S Movement
resources
expended
in funds
Unrestricted funds
General fund
95,907
(90,271 >
5,636
Restrfcted fvnds
Feasibility study
Latin community group project
Other
Total restrlcted funds
TOTAL FUNDS
95,907
90,271)
5,636
Page 15

PARAISO SCHOOL OF SAMBA
NOTES TO THE FINANCIAL STATEMEKfs - continued
for the Year Ended 31 March 2025
11. MOVEMEKf IN FUNDS- contlnued
A current year 12 months arKI prior year 12 rn￿thS combined position is as follows:
Net
movement
in funds
At
31.3.25
At 1.4.23
Unrestrlcted funds
General fund
8,956
10,663
19,619
Restrlcted funds
Feasibilty study
Latin community group project
Other
11,345
Total restrlcted funds
11.345
11,345
TOTAL FUNDS
8.956
22,008
30,964
A current year 12 months and prK)r year 12 months combined nel movement in funds, induded
in the above are as follows:
Incoming Resources Movement
resources experKled
in funds
Unrestrlcted funds
General fund
192,835
(182.172)
10.663
Restricted funds
Feasibility study
Latin community group proied
Other
11,890
17,086
1,000
{11,890)
(5,741)
11,345
Total restrlcted funds
29,976
18,631)
TOTAL FUNDS
222.811
(200 803)
Page 16

PARAISO SCHOOL OF SAMBA
NOTES TO THE FINANCIAL STATEMENTS - contlnued
for the Year Ended 31 March 2025
11. MOVEMENT IN FUNDS - contlnued
Restricted funds include a restricted income fund relating to a grant to research the feasibllity
of relocating to Luton. It also includes restricted income funds relating lo a grant to participate
in London New Years Day Parade, and a grant to provide workshops and events to help
rnitigate health inequalities in mlnorlty communities of the London Borough of Southwark. Both
of these grants were made in respect of a collaboration with two other community groups.
12. RELATED PARTY DISCLOSURES
There were no related paty transactions for the year ended 31 March 2025.
Page 17

PARAISO SCHOOL OF SAMBA
DETAILED STATEMENT OF FINANCIAL ACTMTIES
for the Year Ended 31 March 2025
2025
Total
funds
2024
Total
funds
Unrestricted Reslrfcted
fund
funds
INCOME AND ENDOWMENTS
Grants
Donations
68,458
28,890
97,348
65.458
70.823
29.890
100,713
68,590
Other tradlng actlvllles
Sale of goods
680
Inve8tm6nt Income
Investment Income
163
86
249
Charltablo actlvftlos
Classes and workshops
Camival reglstrat5ons
Perfonnance fees and admisslon8
16.462
6,000
2.800
16,462
6,000
2.800
16,290
10,625
400
25,262
25.262
27,315
Oth•r Income
Miscellaneous Income
Total Incomlng resources
96.928
29,976
126,904
95,907
EXPENDITURE
Other tradlng acllvltles
Cost of goods sold
813
813
Charftable activitles
Production fees
Other productions costs
Rent
Marketing
Motor and travel expenses
Insuran￿, licences and permits
Bad debts
Forelgn exchange losses
Carried forward
53,948
10,842
13.787
109
6,316
1.470
14
2,320
2,120
1.097
56,268
12,962
14,884
109
6,759
1.470
14
48,747
13,116
15,670
360
6,175
1,020
956
86,044
86,486
5,980
92.466
Page 18

PARAISO SCHOOL OF SAMBA
DETAILED STATEMENT OF FINANCIAL ACTivmES
for the Year Ended 31 March 2025
2025
Total
funds
2024
Total
funds
Unrestrict8d Restrlcted
fund
funds
Charilable activities
Brought fo￿rd
Donatlons
Repairs and malntenance
Depreciation of tangible fixed assets
86,486
5,980
soo
92,466
500
755
131
86,044
755
131
113
87,372
6,480
93.852
86,157
Support costs
Other
Bookkeeplng fees
Administration costs
Professlonal fees
1,040
79
1.040
6.191
6.000
1,185
6,112
6,000
1,119
12.112
13.231
1,185
Governance costs
SundrSes
Accountsncy and legal fees
1,277
1,320
39
1,316
1.320
1,669
1,260
2,597
39
1636
2,929
Total resources expended
91,901
18.631
110.532
90,271
Net Incomel(expendlture)
5,636
Page 19

Registered number. 05732752
PARAISO SAMBA LTD
DIRECTORS. REPORT AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

Paraiso Samba Ltd
Contents
Page
Company Infomiation
Directors, Report
Accountanys Report
Profit and Loss Account
Balance Sheet
Notes to the Financial Statements
7-9
The followlng pages do not forni part of the statutory accounts:
Trading Profft arKI Loss Accounl
10

Paraiso Samba Ltd
Company Inforniatlon
For The Year Ended 31 March 2025
Dlrectors
Paraiso School of Samba
Mr Paulo Henrique Rodrigues Da Silva
Company Numbor
05732752
Reglstsred Office
10 Chalcot Square
London
NW1 8YB
Accountants
Pomroy Associates Ltd
14a Meadway Court
Rutherford Close
Stevenage
Hertfordshire
SG12EF
Page 1

Paralso Samba Ltd
Company No. 05732752
DlrectOV8' Report For Tho Year Ended 31 March 2025
The dlrectorn present thelr report and the fina￿131 statements for the year ended 31 March 2025.
Dlrnctorn
The direc*or8 who held office during the year were a8 follows:
Paraiso Sthool of Samba
Mr Paulo Hénrique Rodrigue9 Da Sllva
Small Company Rul0•
Th18 report hag been prepared in accordance wlth the special provi8ion8 relalng to companles subject lo the small
companies regime within Part 15 of the Companles Act 2008.
On behalf gtih
Mr Paulo H•nrSque Rodrlgues Da Sllva
Dlrector
Date
Page 2

Paralso Samba Ltd
Accountanfs Report
For The Year Ended 31 March 2026
Report to the dlractors ¢)n the Prnpa￿i0n of tho unaudlt•d 8tslutory account8 of Paralso Samba Ltd for the
year ended 31 ltsrch 2025
In (xder to asslst you to fuffil your duties urKler the Companies Aca 2006. we have prepared for yow approval the
finaneial statements of Paraiso Samba Ltd for the year ended 31 March 2025 whlth comprise the Profit and Loss
Account, the Balance Shee( and the related notes from the compan￿$ aeA)unting record8 and from inforniation
and explanations you have given us.
A8 a practi8ing rn•mber fThi of the Chartered Instiiute of Manageft￿￿ Accountants, we are Subject to its ethlcal
and other profe8slonal requirements vkntth are detailed at hity):IlvNM.cimaglobal.com.
Thos report is made 801ety to the direclors of Parai80 Samba Lld in accordance with our tern18 of engagement. Our
work has been undertaken 801ely to prepare for your approval the finan(xal statements of Paraiso Samba Lld and
state those matters that we have agreed to sLqte to the diredorn ol Paraiso Samba Ltd in thi8 report in accordance
with the requirernents of the Chartered Institute of Management AcC￿ntants as detalled at
http.'Ihyww.cimaglobal.com. To the fullest extent pemiitted by law. we do not acce￿ or assum8 responsibllity to
anyone other than the company aThl Its dlrethr for our th lx thx th18 rep
It18 your duty to en8ure that Paral#o Samba Ltd has kept adequate accounting records and to wepare 8tatutory
financial statements that give a tTue arKI falr vle•• of the assets. liabilities. Ilnancial posiiion and profil of PaMI80
Samba Ltd. You consider that Parai80 Sankna Lld is exempt from the statutory audlt requirement for the year.
We have not been in8tN(aed to carry out an audit or a review of the financial statements of Paralso Samba Ltd. For
this reason. we have not verlfied the ac4%racy ¢r crynpletene￿ of the accounting records or information and
explanation$ you have glven lo us arKI we do no( therefore, expre&8 any opinion on the Statutory finandal
Date
Pomroy As8ociates Ltd
14a Meadway Court
Rutherford Close
Stevenage
Hertlordshlre
SG12EF
Page 3

Paralso Samba Ltd
Profft and Loss Account
For The Year Ended 31 March 2025
2025
2024
TURNOVER
Cost of sale8
4,000
(8.644)
1,500
(9.173)
GROSS LOSS
(4,644)
(7,673)
Administrative expenses
Other operating Inco￿
(43.335)
48.000
(42,467)
51.000
OPERATING PROFrr
Interest payable and simli ar dwges
PROFIT FOR THE FINANCIAL YEAR
21
860
(17)
21
843
The notes on pages 7 to 9 forni part of these fin￿ClaI statements.
Page 4

Paraiso Samba Ltd
Balance Sheet
As At 31 March 2026
2026
2024
Nole8
FIXED ASSETS
Tangible A88et8
4.234
5,320
4,234
5,320
CURRENT A8SET8
Debtors
Cash at bank and in hand
30,285
187
29.857
425
30,472
30,282
Crndltor8: Amounts Falllng Du• Wlthln
Ona Year
(3,880)
{4,797)
NET CURRENT A88ET8 (LIABIUTIES)
26.592
25,485
TOTAL ASSET8 LESS CURRENT
UABILITIES
30,826
30.805
Cr￿ltOrS. Amounts Falllng Aft•r
Mor• Than One Year
(28.900)
(28,900)
NET ASSETS
1,928
1.905
CAPITAL AND RESERVE8
Called up share ¢apitsl
Profft and Lo88 Account
100
1,826
100
1,805
SHAREHOLDERS. FUND8
1,926
1.905
Page 5

Paralso Samba Ltd
Balance Sheet {contlnued
As At 31 March 2025
For the year ending 31 March 2025 the company vlas entitled to exemption from audit 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 viith the requirements of the Act with respect to
accounting records and the preparation of accounts.
These accounts have been prepared In accordance with the provisions applicable to ￿MPanies subject lo the
small companies regime.
On behalf of the board
Paralso School of Samba
J*Sitha
Director
The notes on pages 7 to 9 form part of these fjnanclal statements.
Page 6

Paraiso Samba Ltd
Notes to the Financlal Statements
For The Year Ended 31 March 2025
1. Goneral Inforniatlon
Paralso Samba Ltd Is a pl)￿e c(Knpany, limiied by shares. incffj￿raIed in EnglarKI & Wales, registered number
05732752. The registered office is 10 Chalcot Square, London. NW1 8YB.
The presentthn currery of ts financial statem•)ts is the P￿nd SterliNJ {£).
2. Accountlng Pollcle8
2.1. Basis of Preparakn of Financial Statoments
The finarwl stateM￿ts are prepared under the historical cost corwention arKI in aco)rdance with the FRS
102 Section 1A Small Entiiies - The Finan(ial Rwting Standard applicable in the UK and Republic of
Ireland and the Conpanies Act 2006.
2.2. Turnover
Tumover is measured at the fair value of the con8tderation received or le￿1Vable. net of discounts ar￿ value
added taxes. Tumover indudes revenue eamed from the sale of goods and from the ￿ndering of services.
Turnover from the sale of goods is reLwnised kn the signifK2nt risks and rewards of ownership of the
goods has transferred to the Wer. This is usually at the poirrt that the customer has signed for the delivery
of the goods. Turnover from the rendering of seNices is recognised by referen￿ to the stage of cx)mpletion
of the contra¢L The stage of completion of a corrtract is measured by comparing the costs In￿rred for work
performed to dats to the total estimated contract costs. Tumover is only recognised to the exient of
recoverable expenses when the outccmne of a contract cannot be estimth reliably.
2.3. Tanglble Flxed Assets and Depreclatlon
Tangible fixed assets are measured al cost less aC￿miu1aled depreaation and any accumulated impaimRnt
losses. Depreciation is provtded at rates cal￿1ated to ￿lte off the cost of the fixed assets. less their
estimated residual value. over their expected usefvl Ives on the fdlwng bases:
Plant & MaL*inery
Motor Vehides
￿￿tureS & Fittings
Computer Equipment
at varying rates on and reducirvj balance
at varying rates on cosi
15% on o)st
21)& on cost
The annual dep￿(￿atIon dlarge for tangible assets is sensitive to changes in the estimated useful e￿nOMiC
lives and residual value of the assets. The useful economic lives and ￿sidUal value are ￿aSsesSed annually.
They are amended %4then necessary to refiect ojrrent estimates, future investments and the physical
condiuon of the assets.
2.4. Taxatlon
The tax ojrrently payable is based on taxable profft for the year. Taxable profft differs from profit as reported
in the statement of comprehensive income because of iterns of income or expense that are tsxable or
deductible in other year and items that are never taxable or dedudible. The companvs liabilty for current tsx
is calculated uslng tax rates have been enacted or substantively enac*ed by the end of the reporting
CONTINUED
Page 7

Paralso Samba Ltd
Nots8 to the Flnancial Statements {contlnuad)
For The Year Ended 31 March 2025
2.4. Taxatlon - continued
Deferred tax Is recognised on timing diffe￿nCeS between the carrying amounts of assets and liabilities in the
Ilnancial statements and the corresponding tsx bases used in the computatlon of taxable profit. Deferred tax
liabilities are generally recognised for all taxable Ilming differences. Defer￿d tax assets are generally
recognised for all dedudlble temporary differences to the extent that it is probable that taxable profits will be
available agalnst which those deductible ts'ming differences can be ub'lised. The carrying amount of deferred
tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer
tyobable that Sufficient taxable profits wlll be available to allow all or part of the asset to be recoverad.
Deferred tax a88ets and Ilabllltles are measured at the tax rates that are expected to apply in the perlod In
which the liabillty Is settled or the asset reallsed. based on tax rates (and tax laws) that have bgen enacted
or substantively enacted by the end of the reporting period. Deferred tax Ilabilitles are presented wlthln
provlslons for Ilabilities and deferred tax assets within debtors. The measurement of deferred tsx liabilities
and asset reflects the tsx consequences that would follow from the manner in whlch the Company expect8,
at the and of the reporting period, to recover or Settle the carrying amount of its assets and liabilitie8.
Current or deferred tax for the year 18 recognised in profit or1088. except when they related to items that are
recogni8ed In other comprehens5ve Income or directly In equty, in whlch case. the current and deferred tax 18
a180 recogni8ed In other comprehen8lve Income or directly in equlty respectively.
2.5. Grant Incom•
Grants are recognised In the profit and 1088 account in an appropriale manner that matches them wlth the
expendlture towards whld) they are Intended to ¢ontrlbute.
Grant8 for immediate financlal support or to cover cost8 already Incurred are recognSsed Immediately in the
profjt and1088 account. Grants towards general acdvltle8 of the entlty over a 8pecific perlod are recogn18ed
In the profit and loss account over that period. Grants towards fixed a$set8 are recognl8ed over the expected
useful Ilve8 of the related assets and are treated a8 daferred Sncome and released to the profit and 1018
account over the useful Ilfe of the a88et concemed.
All grant8 In the profft and loss aecount ar8 recogn18ed when all condltlons for recelpt have been complled
wlth.
3. Av•rag• Numbor of Ernployees
Average number of employees, Induding dlfe¢tors, during the yoar was: 2 (2024: 2)
4. Tanglbl• A88018
Plant &
Machlnory
Motor
Vehlcle#
Flxture8 & Computor
Flttlngs
equlpment
Totsl
Cost
As at 1 Aprll 2024
AS at 31 March 2025
67,042
27.191
8,103
10,797
113.133
67.042
27.191
8.103
10,797
113,133
Doprnclatlon
As at 1 Aprfl 2024
Provided during the perfad
A8 at 31 March 2025
62.801
713
26.995
196
8.102
9.915
177
107.813
1,088
83,514
27.191
8.102
10.092
108,899
..CONTINUED
Page 8

Paraiso Samba Ltd
Notes to the Flnancial Statements (contlnuedl
For Tho Year Ended 31 March 2025
Net Book Valuo
As at 31 March 2025
3.528
705
4,234
As at 1 April 2024
4,241
196
882
5,320
5. Debtors
2025
2024
Due wlthln one year
Amounts owed by group undertakings
Other debtors
11.185
19,100
12,227
17,630
30,285
29.857
6. Credltors: Amounts Falling Du? Wlthln One Year
2025
2024
Other creditors
3,880
4.797
7. Credltor8: Amounts Falling Due After Morn Than One Y•ar
2025
2024
Amounts owed to group undertaklngs
28.900
28,900
There are no repayment requlrements in respect of the loan from group undertaking. No interest is payable on the
loan.
8. Share Capltal
2025
2024
Allotted. Called up and fully paid
100
100
Page 9

Paraiso Samba Ltd
Trnrfing Profft and Loss Account
For The Year Ended 31 fknr¢h 2025
2026
2024
TURNOVER
Sales
4.000
1.500
COST OF SALES
Production costs
Motor expenses
Travel and subsistenc•
Repairs. ￿new819 and maintenance
Advertising and promotion
Telethone and fax
Depreciation
911
3.967
251
120
347
1.749
1.086
1,322
(8,644)
(9.173)
GROSS LO88
(4.644)
(7.673)
Admlnlstrthe Exp￿9
Rent
Rates
Utilittes
35.416
1.026
2.788
732
1.359
1,670
30,113
981
5,164
3.132
1.213
1.595
Premises repairs and maintenan
Insurance
Accountancy fees
Bank ¢*arges
Donations
Sundry expenses
58
190
38
137
(43,335)
(42,467)
Other Operating Incom•
Grants receivable
48.000
51,000
51,000
OPERATING PROFrr
21
Interest payable and slmilar charges
Bank interest payable
17
{1n
PROFIT FOR THE FINANCIAL YEAR
21
Page 10