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2022-12-31-accounts

Charity number: 1082446

(England and Wales)

COMUNIDADE PENTECOSTAL DE LONDRES TRUST

Report of the Trustees and Unaudited Financial Statements

For the year ended 31 December 2022

COMUNIDADE PENTECOSTAL DE LONDRES TRUST Contents Page For the year ended 31 December 2022

Report of the Trustees 1 to 2
Independent Examiner's Report to the Trustees 3
Statement of Financial Activities 4
Statement of Financial Position 5
Notes to the Financial Statements 6 to 9
Detailed Statement of Financial Activities 10

COMUNIDADE PENTECOSTAL DE LONDRES TRUST Report of the Trustees

For the year ended 31 December 2022

The Trustees, who are also directors for the purposes of company law, have pleasure in presenting their report and the financial statements for the charitable company for the year ended 31 December 2022. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The trustees have considered the Charity Commision's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.

What the charity does:

Who the charity helps:

How the charity helps:

REFERENCE AND ADMINISTRATIVE INFORMATION

Name of Charity COMUNIDADE PENTECOSTAL DE LONDRES TRUST Charity registration number 1082446 Principal address 21 Compton Avenue Wembley London HA0 3FD

Trustees

The trustees and officers serving during the year and since the year end were as follows:

Independent examiners

Saulo Leandro de Araujo Celia Regina dos Santos Moises Antonio de Araujo Erivan Souza Lima (Appointed: 01 July 2023) SJPR Accountants Ltd 225 Capham Road London SW9 9BE

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COMUNIDADE PENTECOSTAL DE LONDRES TRUST Report of the Trustees Continued For the year ended 31 December 2022

Approved by the Board of Trustees and signed on its behalf by

.............................................................................

2 of 10

COMUNIDADE PENTECOSTAL DE LONDRES TRUST

Independent Examiners Report to the Trustees

For the year ended 31 December 2022

I report to the trustees on my examination of the accounts of the charitable company for the year ended 31 December 2022.

Responsibilities and basis of report

As the charity Trustees, who are also directors for the purposes of company law, are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

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 charity's accounts 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 Act.

Independent examiners statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities 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 concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Sansao Rodrigues

SJPR Accountants Ltd 225 Capham Road London SW9 9BE

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COMUNIDADE PENTECOSTAL DE LONDRES TRUST

Statement of Financial Activities (including Income and Expenditure Account) For the year ended 31 December 2022

Notes
Income and endowments from:
Donations and legacies
2
Total
Expenditure on:
Charitable activities
3/4
Total
Net income
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
£
32,429
32,429
(20,408)
(20,408)
12,021
29,891
41,912		 2021
£
28,578
28,578
(17,562)
(17,562)
11,016
18,875
29,891

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COMUNIDADE PENTECOSTAL DE LONDRES TRUST Statement of Financial Position

As at 31 December 2022

Notes
Current assets
Cash at bank and in hand
Creditors: amounts falling due within one year
9
Net current assets
Total assets less current liabilities
Net assets
The funds of the charity
Unrestricted income funds
10
Total funds		 £
2022
42,632
42,632
(720)
41,912
41,912
41,912
41,912
41,912		 £
2021
29,891
29,891
-
29,891
29,891
29,891
29,891
29,891

For the year ended 31 December 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The financial statements were approved and authorised for issue by the Board and signed on its behalf by:

0

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COMUNIDADE PENTECOSTAL DE LONDRES TRUST Notes to the Financial Statements

For the year ended 31 December 2022

1. Accounting Policies

Basis of accounting

The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Companies Act 2006.

COMUNIDADE PENTECOSTAL DE LONDRES TRUST meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Going concern

2. Income from donations and legacies

Unrestricted funds
Donations received
osts of charitable activities by fund type
Unrestricted funds
Support
Support costs		 2021
2022
£
£
28,578
32,429
28,578
32,429
2021
2022
£
£
17,562
19,328
-
1,080
17,562
20,408

3. Costs of charitable activities by fund type

4. Costs of charitable activities by activity type

Activities undertaken directly
Support
Activity 2		 2021
2022
£
£
20,048
17,562
360
-
20,408
17,562

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COMUNIDADE PENTECOSTAL DE LONDRES TRUST Notes to the Financial Statements Continued

For the year ended 31 December 2022

5. Analysis of support costs

5. Analysis of support costs
2022 2021
£ £
Governance costs 1,080 -
6. Net income/(expenditure) for the year

This is stated after charging/(crediting):

Accountancy fees
7. Particulars of employees
General employees
8. Comparative for the Statement of Financial Activities		 2022
£
720
2022
0
0		 2021
£
-
2021
0
0

The comparative year values on the Statement of Financial Activites are for unrestricted funds.

9. Creditors: amounts falling due within one year

reditors: amounts falling due within one year
Accruals and deferred income 2022
£
720
720		 2021
£
-
-

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COMUNIDADE PENTECOSTAL DE LONDRES TRUST

Notes to the Financial Statements Continued

For the year ended 31 December 2022

10. Movement in funds

Unrestricted Funds

Unrestricted Funds
Balance at Incoming Outgoing Balance at
01/01/2022 resources resources 31/12/2022
£ £ £ £
General
General 29,891 32,429 (20,408) 41,912
29,891 32,429 (20,408) 41,912
Unrestricted Funds - Previous year
Balance at Incoming Outgoing Balance at
01/01/2021 resources resources 31/12/2021
£ £ £ £
General
General 18,875 28,578 (17,562) 29,891
18,875 28,578 (17,562) 29,891

Purpose of unrestricted Funds

General

Helping children and young people, people with disabilities, and people from a particular ethnic or racial origin

11. Analysis of net assets between funds

Unrestricted funds
General
General		 Net current
assets /
(liabilities)
Net Assets
£
£
41,912
41,912
41,912
41,912

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COMUNIDADE PENTECOSTAL DE LONDRES TRUST Notes to the Financial Statements Continued

For the year ended 31 December 2022

Previous year

Unrestricted funds
General
General		 Net current
assets /
(liabilities)
Net Assets
£
£
29,891
29,891
29,891
29,891

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COMUNIDADE PENTECOSTAL DE LONDRES TRUST Detailed Statement of Financial Activities

For the year ended 31 December 2022

INCOME AND ENDOWMENT
Donations and legacies
Donations
Total incoming resources
EXPENDITURE
Charitable activities
Cost of direct charitable activity (Support)
SUPPORT COSTS
Governance costs
Governance costs (Support)
Governance costs (Activity 2)
Total resources expended
Net Income		 £
2022
32,429
32,429
32,429
(19,328)
(19,328)
(720)
(360)
(1,080)
(20,408)
12,021		 £
2021
28,578
28,578
28,578
(17,562)
(17,562)
-
-
-
(17,562)
11,016

10 of 10

This page does not form part of the statutory financial statements