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 2023
COMUNIDADE PENTECOSTAL DE LONDRES TRUST Contents Page For the year ended 31 December 2023
| 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 2023
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 2023. 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:
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General Charitable Purposes
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Education/training
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The Prevention Or Relief Of Poverty
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Religious Activities
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Arts/culture/heritage/science
Who the charity helps:
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Children/young People
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Elderly/old People
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People With Disabilities
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People Of A Particular Ethnic Or Racial Origin
How the charity helps:
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Provides Services
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Provides Advocacy/advice/information
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Other Charitable Activities
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:
Saulo Leandro de Araujo Celia Regina dos Santos Moises Antonio de Araujo Erivan Souza Lima (Appointed: 01 July 2023) Sandra Macedo Goncalves (Appointed: 09 November 2023) Independent examiners 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 2023
Approved by the Board of Trustees and signed on its behalf by
............................................................................. Moises Antonio de Araujo
08 March 2024
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COMUNIDADE PENTECOSTAL DE LONDRES TRUST
Independent Examiners Report to the Trustees
For the year ended 31 December 2023
I report to the trustees on my examination of the accounts of the charitable company for the year ended 31 December 2023.
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:
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accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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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
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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
08 March 2024
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COMUNIDADE PENTECOSTAL DE LONDRES TRUST
Statement of Financial Activities (including Income and Expenditure Account) For the year ended 31 December 2023
| Notes Income and endowments from: Donations and legacies 2 Total Expenditure on: Raising funds 3 Charitable activities 4/5 Total Net income/expenditure Reconciliation of funds Total funds brought forward Total funds carried forward |
Unrestricted funds £ 40,619 40,619 (1,243) (53,563) (54,806) (14,187) 41,912 27,725 |
2022 £ 32,429 |
|---|---|---|
| 32,429 | ||
| - (20,408) |
||
| (20,408) | ||
| 12,021 29,891 |
||
| 41,912 |
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COMUNIDADE PENTECOSTAL DE LONDRES TRUST Statement of Financial Position
As at 31 December 2023
| Notes | 2023 | 2022 | |
|---|---|---|---|
| £ | £ | ||
| Current assets | |||
| Cash at bank and in hand | 28,565 | 42,632 | |
| 28,565 | 42,632 | ||
| Creditors: amounts falling due within one year | 10 | (840) | (720) |
| Net current assets | 27,725 | 41,912 | |
| Total assets less current liabilities | 27,725 | 41,912 | |
| Net assets | 27,725 | 41,912 | |
| The funds of the charity | |||
| Unrestricted income funds | 11 | 27,725 | 41,912 |
| Total funds | 27,725 | 41,912 |
For the year ended 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
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The members have not required the company to obtain an audit of its accounts for the year in question in accordance
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with section 476,
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The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to
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accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.
The financial statements were approved and authorised for issue by the Board and signed on its behalf by:
Moises Antonio de Araujo Trustee
08 March 2024
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COMUNIDADE PENTECOSTAL DE LONDRES TRUST
Notes to the Financial Statements
For the year ended 31 December 2023
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 xpenditure on other trading activities Unrestricted funds Fund raising events osts of charitable activities by fund type Unrestricted funds Support Support costs |
2023 £ 40,619 40,619 2023 £ 1,043 1,043 2023 £ 51,808 1,755 53,563 |
2022 £ 32,429 |
|---|---|---|
| 32,429 | ||
| 2022 £ - |
||
| - | ||
| 2022 £ 19,328 1,080 |
||
| 20,408 |
3. Expenditure on other trading activities
4. Costs of charitable activities by fund type
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COMUNIDADE PENTECOSTAL DE LONDRES TRUST Notes to the Financial Statements Continued
For the year ended 31 December 2023
5. Costs of charitable activities by activity type
| Activities undertaken directly Support Activity 2 6. Analysis of support costs Governance costs 7. Net income/(expenditure) for the year This is stated after charging/(crediting): Accountancy fees 8. Particulars of employees General employees |
2023 £ 53,245 318 53,563 2023 £ 1,755 2023 £ 840 2023 0 0 |
2022 £ 20,048 360 |
|---|---|---|
| 20,408 | ||
| 2022 £ 1,080 2022 £ 720 |
||
| 2022 0 |
||
| 0 |
9. Comparative for the Statement of Financial Activities
The comparative year values on the Statement of Financial Activites are for unrestricted funds.
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COMUNIDADE PENTECOSTAL DE LONDRES TRUST Notes to the Financial Statements Continued
For the year ended 31 December 2023
10. Creditors: amounts falling due within one year
| Creditors: amounts falling due within one year | ||
|---|---|---|
| Accruals and deferred income | 2023 £ 840 840 |
2022 £ 720 |
| 720 |
11. Movement in funds
| Unrestricted Funds General General Unrestricted Funds - Previous year General General Purpose of unrestricted Funds General Helping children and young people, people with disabilities, Analysis of net assets between funds Unrestricted funds General General |
Balance at 01/01/2023 £ 41,912 41,912 Balance at 01/01/2022 £ 29,891 29,891 and people from a |
Incoming resources £ 40,619 40,619 Incoming resources £ 32,429 32,429 particular ethnic o |
Outgoing resources Balance at 31/12/2023 £ £ (54,806) 27,725 (54,806) 27,725 Outgoing resources Balance at 31/12/2022 £ £ (20,408) 41,912 (20,408) 41,912 r racial origin Net current assets / (liabilities) Net Assets £ £ 27,725 27,725 27,725 27,725 |
Outgoing resources Balance at 31/12/2023 £ £ (54,806) 27,725 (54,806) 27,725 Outgoing resources Balance at 31/12/2022 £ £ (20,408) 41,912 (20,408) 41,912 r racial origin Net current assets / (liabilities) Net Assets £ £ 27,725 27,725 27,725 27,725 |
Balance at 31/12/2023 £ 27,725 |
|---|---|---|---|---|---|
| 27,725 | |||||
| Balance at 31/12/2022 £ 41,912 |
|||||
| 41,912 | |||||
| 27,725 27,725 |
12. Analysis of net assets between funds
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COMUNIDADE PENTECOSTAL DE LONDRES TRUST Notes to the Financial Statements Continued
For the year ended 31 December 2023
Previous year
| Previous year | ||
|---|---|---|
| Net current | Net Assets | |
| assets / | ||
| (liabilities) | ||
| £ | £ | |
| Unrestricted funds | ||
| General | ||
| General | 41,912 | 41,912 |
| 41,912 | 41,912 |
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COMUNIDADE PENTECOSTAL DE LONDRES TRUST Detailed Statement of Financial Activities
For the year ended 31 December 2023
| INCOME AND ENDOWMENT Donations and legacies Donations Total incoming resources EXPENDITURE Raising donations and legacies Sponsorships Other trading activities Fund raising events costs Charitable activities Cost of direct charitable activity (Support) SUPPORT COSTS Governance costs Governance costs (Support) Governance costs (Activity 2) Total resources expended Net Expenditure |
£ 2023 40,619 40,619 40,619 (200) (200) (1,043) (1,043) (51,808) (51,808) (1,437) (318) (1,755) (54,806) (14,187) |
£ 2022 32,429 |
|---|---|---|
| 32,429 | ||
| 32,429 - |
||
| - - |
||
| - (19,328) |
||
| (19,328) (720) (360) |
||
| (1,080) | ||
| (20,408) | ||
| 12,021 |
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This page does not form part of the statutory financial statements