Charity Registration N umber
Registered Charity Number : 1082446
COMUNIDADE PENTECOSTAL DE LONDRES TRUST
TRUSTEES’ REPORT
AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
COMUNIDADE PENTECOSTAL DE LONDRES TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024 Trustees MOISES ANTONIO DE ARAUJO Charity Number 1082446 Registered Office 21 Compton Avenue Wembley London HA0 3FD Independent Examiner Sansao Rodrigues
COMUNIDADE PENTECOSTAL DE LONDRES TRUST
CONTENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Trustees' Report
Independent Examiner's Report
Statement of Finanical Activities
Balance Sheet
Notes to the Financial Statements
COMUNIDADE PENTECOSTAL DE LONDRES TRUST
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees present their annual report and financial statements for the year ended 31 December 2024.
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 2024. 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)'.
REFERENCE AND ADMINISTRATIVE INFORMATION
Name of Charity: COMUNIDADE PENTECOSTAL DE LONDRES TRUST Charity registration number: 1082446 Principal address: 21 Compton Avenue, Wembley, HA0 3FD
Trustees
The trustees and officers serving during the year and since the year end were as follows:
SANDRA MACEDO GONCALVES ERIVAN SOUZA LIMA CELIA REGINA DOS SANTOS SAULO LEANDRO DE ARAUJO MOISES ANTONIO DE ARAUJO
Independent examiners
SJPR Accountants Ltd 225 Capham Road London SW9 9BE
Approved by the Board of Trustees and signed on its behalf by
.............................................................................
COMUNIDADE PENTECOSTAL DE LONDRES TRUST
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
I report to the trustees on my examination of the accounts of the charitable company for the year ended 31 December 2024.
RESPONSIBILITIES AND SABIS 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 EXAMINER'S REPORT
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:
-
accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
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
-
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.
……………………………………… Swi Sansao Rodrigues SJPR Accountants Ltd 225 Clapham Road, London, SW9 9BE
COMUNIDADE PENTECOSTAL DE LONDRES TRUST
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
| Categories Details Notes Income and endowments from: Donations and legacies 2 |
Unrestricted funds £ Total Funds 2024 £ Total Funds 2023 £ 49,982.98 49,982.98 40,618.14 |
|---|---|
| Total | 49,982.98 49,982.98 40,618.14 |
| - - 1,040.00 52,113.14 52,113.14 53,765.18 |
|
| Expenditure on: | |
| Charitable activities 3 |
|
| Other 5 |
|
| Total | 52,113.14 52,113.14 54,805.18 |
| Net income/(expenditure) Net movement in funds |
(2,130.16) (2,130.16) (14,187.04) |
| (2,130.16) (2,130.16) (14,187.04) (14,187.04) (14,187.04) - |
|
| Reconciliation of funds: Total funds brought forward Total funds carried forward |
|
| (16,317.20) (16,317.20) (14,187.04) |
COMUNIDADE PENTECOSTAL DE LONDRES TRUST
BALANCE SHEET
FOR THE YEAR ENDED 31 DECEMBER 2024
| Categories Details Notes |
Total Funds 2024 £ Total Funds 2023 £ 25,594.34 28,564.50 25,594.34 28,564.50 - 840.00 25,594.34 27,724.50 |
|---|---|
| Current assets | |
| Cash at bank and in hand 6 |
|
| Total current assets | |
| Creditors: amounts falling due within one year 7 Net current assets/(liabilities) |
|
| Total net assets or liabilities | 25,594.34 27,724.50 |
| (16,317.20) (14,187.04) - - - - |
|
| Funds of the Charity | |
| Unrestricted funds 8 |
|
| Restricted income funds 8 |
|
| Endowment funds 8 |
|
| Total funds | (16,317.20) (14,187.04) |
The financial statements were approved by the trustees on 23 July 2025 and signed on its behalf by:
MOISES ANTONIO DE ARAUJO Trustee
COMUNIDADE PENTECOSTAL DE LONDRES TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
1. Accounting Policies
The principal accounting policies adopted by the Charity, which is a public benefit entity, in the preparation of the accounts are as follows.
1.1 Basis of preparation
These accounts have been prepared under the historical cost convention, as modified by the inclusion of charitable properties and fixed asset investments and investment properties at valuation.
These accounts have been prepared in accordance with “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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
These accounts are presented in pounds sterling and rounded to the nearest pound.
1.2 Going concern
The Trustees have prepared financial projections, taking into consideration the current economic conditions and have, at the time of approving these accounts, a reasonable expectation that the charity 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 accounts.
1.3 Income from donations or grants
Income from donations and grants is recognised when the charity is entitled to the funds, the receipt is probable and the amount can be measured reliably. For donations, this is usually on receipt. For grants, this is usually when a formal o'er is made in writing. If a donation or grant contains terms and conditions outside of the charity’s control which must be met before the charity is entitled to the funds, or if the donor specifies that the funds must be used in future time periods, then the income is deferred.
1.4 Expenditure
Expenditure is recognised when a present legal or constructive obligation exists at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefits will be required to settle the obligation, and the amount can be estimated reliably. It is inclusive of VAT which cannot be recovered.
Direct costs are those costs which directly attribute to its activities. Wages and salaries are allocated to direct costs based on an estimate of time spent on charitable activities by staff members.
Support costs include staff costs and are those which do not produce a direct output. Staff costs relate to specific activities and this is reflected in the allocation of payroll costs based on the percentage of time spent.
All costs, including governance costs, are allocated between the expenditure categories of the charity on a basis designed to reflect the use of the resource. Costs relating to a particular activity are charged directly; others are apportioned on an appropriate basis. Support costs and overheads have been calculated by allocating staff time to the level of involvement in the various activities of the Charity.
2. Income from Donations and Legacies
| Analysis | Unrestricted funds | Total funds 2024 | Total funds 2023 |
| £ | £ | £ | |
| Donation and gifts |
49,982.98 | 49,982.98 | 40,618.14 |
| 49,982.98 | 49,982.98 | 40,618.14 |
3. Expenditure on Charitable Activities
| Analysis | Total funds 2024 Total funds 2023 |
| £ £ |
|
| Advertisingand marketing | - 200.00 |
| Support Costs | - 840.00 |
| - 1,040.00 |
|
| 4. Support Costs | |
| Total funds 2024 Total funds 2023 |
|
| Analysis | £ £ |
| Governance Costs | |
| Accountants fees | - 840.00 |
| - 840.00 |
5. Other Expenditure
| Analysis | Unrestricted funds | Total funds 2024 | Total funds 2023 | |
|---|---|---|---|---|
| £ | £ | £ | ||
| Other Expenditure |
51,679.59 | 51,679.59 | 53,603.88 | |
| Fuel expenses |
433.55 | 433.55 | 161.30 | |
| 52,113.14 | 52,113.14 | 53,765.18 |
6. Cash at bank and in hand
| 6. Cash at bank and in hand | |||
|---|---|---|---|
| Total funds 2024 | Total funds 2023 | ||
| £ | £ | ||
| Cash at bank and in hand | 350.00 | 350.00 | |
| Natwest | 25,244.34 | 28,214.50 | |
| 25,594.34 | 28,564.50 |
7. Creditors: Amounts falling due within one year
| Total funds 2024 | Total funds 2023 | |
|---|---|---|
| £ | £ | |
| Accruals and deferred income | - | 840.00 |
| - | 840.00 | |
8. Charity funds
8.1 Details of material funds held and movements during the CURRENT reporting period
| Fund balances Gains Fund balances |
|
|---|---|
| Fund names | brought Income Expenditure Transfers and losses carried |
| forward forward |
|
| £ £ £ £ £ £ |
|
| Unrestricted | |
| funds | |
| General | (14,187.04) 49,982.98 52,113.14 - - (16,317.20) |
| Fund | |
| Total | (14,187.04) 49,982.98 52,113.14 - - (16,317.20) |
8.2 Details of material funds held and movements during the PREVIOUS reporting period
| Fund balances Gains and Fund balances |
|
|---|---|
| Fund names | brought Income Expenditure Transfers losses carried |
| forward forward |
|
| £ £ £ £ £ £ |
|
| Unrestricted | |
| funds | |
| General | - 40,618.14 54,805.18 - - (14,187.04) |
| Fund | |
| Total | - 40,618.14 54,805.18 - - (14,187.04) |
8.3 Transfers between funds
| This Year | |||
|---|---|---|---|
| Amount | |||
| £ | |||
| Between unrestricted and restricted funds | - | ||
| Between endowment and restricted funds | - | ||
| Between endowment and unrestricted funds | - | ||
| Last Year | |||
| Between unrestricted and restricted funds Between endowment and restricted funds Between endowment and unrestricted funds |
Amount £ - - - |