REGISTERED COMPANY NUMBER: 03301423 (England and Wales)
REGISTERED CHARITY NUMBER: 1083180
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
FOR
LATIN AMERICAN MINISTRIES LIMITED
P B Syddall & Co
Chartered Accountants
Grafton House
81 Chorley Old Road
Bolion
Lancashire
BLI 3AJ

LATIN AMERICAN MINISTRIES LIMITED
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Page
Report of the Trustees
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
9 to 14
Detailed Statement of Financial A¢liYities
15

LATIN AMEIUCAN MINISTRIES LIMITED
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
the financial statements of the charity for the year ended 31 March 2025. The t￿￿teeS 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 appllcable in the UK and Republic of Ireland (FRS 102)
(effective l January 2019).
OBJECTIVES AND ACTIVITIES
Objeetives and aims
Latin American Ministries Limited was established to provide an evangelical Christian Ministy in South America. We
raise funds to assist some of the poorest children in Brazil and Bolivia with educatio[4 trainin& m¢dical and dental
treatment, famine relief and religious and cultural development.
The charities governing document sums up the charitable objects ￿..-
l. To advance the Christina religion in South America by such means as the Trustees shall in their absolute discretion
think fit.
2. To relieve poverty. sickness and distress among children in necessitous circumstances in South America.
Page I

LATIN AMERICAN MINISTRIES LIMITED
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
OBJECTIVES AND ACTIVITIES
Significant activities
In the year to 3 1st March 2025 the charity continued with its progranune of regular monthly sponsorship to help
maintain the schools and projects we support in Brazil and Bolivia.
CALVIRIO Street Mission. associated with Living Word Church in Rio de Janeiro, Brazil.
LAM has been the main supporter of Calvirio Street Boys Home. first started by Pastor Reinaldo Costa over 25 years
ago. The church took on a rented building to turn their own church building into the Street Boys Holne. Many boys have
been rescued from a life of danger and misery on the streets and given support to catch up with their schooling, medical
needs and, where possible. a return to their family environment. Calvino Boys Home closed this year, but the Church
continues to use the building to minister to the needs of the community with food aid for needy families, different
outreaches. such as jujitsu, civic trainin& school help classes and courses for cookery etc, whi15t keeping in contact with
many of the boys who have passed through the Home. LAM continues to support them in this outreach to the community
and in DecemberlJanuary donated a sizeable amount towards the purchase of the building they have rented for over 26
years.
SAL PARA TERRA (Salt of the Earth) Project in Petropolis, ILJ. Brazil
This is an NGO charity run by Pastors Adilson and Roberta Malaquias. also for over 25 years; providing over 100 daily
hot meals. free dental treatment and cla55es and activities for children and families in need in the nearby 'favelas'. LAM
ha5 known and supported this work and the many children reached from the beglnning. LAM is also supporting Sara
Malaquias - the daughter of Pastors Adilson and Roberta in her training to be a dentist and this is her I￿t year.
LIVING WORD Infants schools for underprivileged children - native Indian and Brazilian. Maués, Amazon
Brazil
Maues is a town on the bank of the Amazon River, Brdzil. The Living Word Church has two infant schools, one in the
town and one on the outskirts, where a community of deprived families has Sprung up from outside the area, many of
them native Indians. unable to get work. They also run a Rescue Centre in this community. with classes and job training
for young people. The infant schools provide a daily cooked meal as well as freely teaching the children to read and
write. For many of these children that will be their only cooked meal of the day. LAM has been associated with them for
over 20 years and helped to build both the church and the schools and has sponsored children there ever since.
TICUNA Native Indians and other tribes in the Three frontier region of tbe Amazon River.
LAM has been involved with work among the native tribes in this region for over 20 years through a school sponsorship
program in the early days and now regular provision for a Bible Trdining Missions Course run for one week every two
months on the Cuagu Evangelical Mission Base, providing accommodation and provisions for the pastors in training and
their families for the week long event. LAM has also built churches in the area and supplied motorised canoes over the
years.
LIVING WORD SCHOOL Caucaia. N. West Brazil.
Outreach to needy families in the 'favela', by missionaries and pastors, Peter and Josi Millward . LAM has been
sponsoring chil(tren here for eight years and has helped with the school building and improvements needed over the
years and support and provision for the outreach to needy families.
GOD'S LI￿LE SCHOOL Santa Cruz de la Sierra. Bolivia.
LAM has been sponsoring children in an extremely poor community growing up outside the toNTrn boundaries, on the
banks of the river for 12 years, providing education reinforcemenL medical help and clothing. This work was started as a
free health clinic by Dr. Janeth Mendoa a doctor and surgeon, with a love for the poorest families in her city and from
there grew to include education, spiritual care and food supplies. Janeth has since died, but her grown-up children cany
it on. Many of the children LAM sponsored in the earlier years have now gradualed and gone on to good jobs, where-as
the norni would have been to drop out of school at the earliest possibility, as they just could not keep up.
During this period LAM has also provided ￿ndS to help with the cat&strophit floods in the South of Brazil. Our
objectives are to continue this support for as long as we are able.
Page 2

LATIN AMERICAN MINISTRIES LIMITED
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
OBJECTIVES AND A￿1VITIEs
Publi¢ benefit
The trustees have given due consideration to the charity commission guidance and believc that they heavily invest in a
number of communities throughout Brazil and Bolivia and iouch the lives of so many young people. The trustees are
satisfied that they meet the public benefit requirements.
FINANCIAL REVIEW
Reserves policy
The charity looks to maintain reserves of at least £15.000 which equates to 6 months charitable expenditure. The
ov¢rheads of the charity are low but our missionaries and the institutions they support would struggle financially if
LAM'S income streams diminished in the future. Maintaining a healthy reserve will enable the charity to continue to
support the mission work for a further 6 months if income were to cease. At the year end the charity had cash reserves of
£12,632.
STRucfuRE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing documenL a deed of trusL and constitutes a limited company. limited by
guarantee, as defined by the Companies Act 2006.
REFERENCE AND ADMINISTRATIVE DETAII
Registered Company number
03301423 (England and Wale5)
Registered Charity number
1083180
Registered office
8 Holmes Cottages
Temple Road
Bolton
BLI 3LU
Trustees
Reverend J N Quinlan
Mrs S A Quinlan
M A Quinlan
R M Griffiths
J Higgins
Mrs V Dutra Quinlan (appointed 28.11.24)
Company Secretary
Mrs S A Quinlan
Independent Examiner
Adam J Syddall MA FCA
P B Syddall & Co
Chartered Accountants
Grafton Hous¢
81 Chorley Old Road
Bolton
Lancashire
BLI 3AJ
Page 3

LATIN AMERICAN MINISTRIES LIMITED
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
REFERENCE AND ADMINISTRATIVE DETAILS
Bankers
National Westminster Bank
Leicester Rcsc
Bede House
I I Western Boulevard
Leicester
Leicestershire
LE2 7EJ
Approved by order of the board of In￿ on 15 September 2025 and signed on its behalf by:
Mrs S A Quinlan - Secretary
Page 4

INDEPENDE￿[ EXAMINER'S REPORT TO THE TRUSTEES OF
LATIN AMEIUCAN MINISTIUES LIMITED
Independent examiner's report to the trustees of Latin American Ministries Limiled ('the Company,)
I report to the charity trustees on my e￿￿ninatIOn of the accounts of th¢ Company for the y¢ar ended 31 March 2025.
Responsibilities and basis of report
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 requirements of the Companies Act 2006 ('th¢ 2006 Act,).
Having satisfied myself that the accounts of the Company are not required to be audited und¢r Part 16 of the 2006 Act
and are eligible for independent examination, l report in respect of my examination of your charitys accounts &$ carried
out under Section 145 of the Charities Act 2011 (Ihe 201 l Act?. In carying 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 slatement
I have completed my examination. I confirni that no matters have come to my atteT]tion in connection with the
examination gtving me cause to believe..
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" OT
the accounts do not comply with the accounting requirements of Sertion 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
exarnination,. or
the accounts have not been prepared in accordance with the methods and principle5 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.
Adam J Syddall MA FCA
The Insti￿te of Charter¢d Accountants in England and Wales
P B Syddall & Co
Chartered Accountants
Grafton House
81 Chorley Old Road
Bolton
Lancashire
BLI 3AJ
15 September 2025
Page 5

LATIN AMERICAN MINISTRIES LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2025
31J.25
Total
fund5
31.3.24
Total
ftmds
Unrestricted
fund
Restricted
fund
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
36,647
25,000
61,647
35,873
Investment income
57
Total
36,653
25.000
61.653
35,930
EXPENDITURE ON
Raising funds
2.043
Charitable activities
Missionarie5 and schoo15 in Brazil and Bolivia
45,146
25,000
70,146
32,473
Total
45,146
25,000
70,146
34,516
NET INCOMEI(EXPENDITURE)
(8,493)
(8,493)
,414
RECONCILIATION OF FUNDS
Total funds brought forward
22.607
2?,607
21,193
TOT AL FUNDS CARIUED FORWARD
14.114
14,114
22,607
Th¢ notes forn) part of these financial statements
Page 6

LATIN AMERICAN MINISTRIES LIMITED
BALANCE SHEET
31 MARCH 2025
31.3.25
Total
funds
31.3.24
Total
fi￿d5
Unrestricted
fund
Restricted
fimd
Notes
FIXED ASSETS
Tangible assets
168
168
224
CURRENT ASSETS
Debtors
Cash at bank
1,943
12.632
1,943
12,632
2.287
20,695
14J75
14J75
22,982
CREDITORS
Amounts falling due within one year
(629)
(629)
(599)
NET CURRENT ASSETS
13,946
13.946
22.383
TOTAL ASSETS LESS CURRENT
LIABILITIES
14.114
14,114
22.607
NET ASSETS
14.114
14,114
22,607
FUNDS
Unrestricted funds
io
14,114
22,607
TOTAL FUNDS
14,114
22,607
The charitable company is entitled to exemption from audit under Sectlon 477 of the Companies Act 2006 for the year
ended 31 March 2025.
The members have not required the company to obtain an audit 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 r¢sponsibilities for
(a)
ensuring that the charitable company keeps accounting ￿COrdS that comply with Sections 386 and 387 of the
Companies Act 2006 and
preparing financial statements which give a true and fair view of the state of affairs of the charitable company as
at the end of each financial year and of its sU￿lUS or deficit for each financial year in accordance with the
requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act
2006 relaling to financial statements, so far &s applicable to the charitable company.
(b)
The notes fomi part of these fllRancial statements
Page 7
continued...

LATIN AMERICAN MINISTRIES LIMITED
BALANCE SHEET - continued
31 MARCH 2025
These financial statements have been prepared in accordance with the provisions applicable to charitable companies
subject to the small companies regime.
The financial ststements were appmved by the Board of Trustees and authorised foi issue on 15 September 2025 and
were signed on its behalf by-.
S A Quinlan - Trustee
The notes fonn part of these financial 5tat¢ments
Page 8

LATIN AMERICAN MINISTRIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements 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 Recommended Practice applicable to charlties preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),.
Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of
Ireland, and the Companies Act 2006. The financial stafrments have been prepared under the historical cost
convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the fimds, it
is probable thai the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised &s expenditure as soon as there is a legal or constructive obligalion committing the
charity to that expenditure. it is probable that a transfer of economic benefits will be required in settlement and
the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals b&sis and has
been classified under headings that aggregate all cost related to the category. Where costs cannot be directly
attributed to particular headings they have beeT] allocated to activities on a basis Consistent with the use of
resources.
Grants offered subjecl to conditions which have not been met at the year end dale are noted &$ a commitment but
not accrued as expenditure.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful
life.
Computer equipment
25Q/o on reducing balance
Taxation
The charity is exempt from corpordtion tax on its charitable activities.
Fund aceountlng
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted PUTposes within the objects of the charity. Restrictions
arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Page 9
continued...

LATIN AMEIUCAN MINISTRIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025
INVESTMENT INCOME
31.3.25
31.3.24
tkposit accounl interest
57
RAISING FUNDS
Raising donations and legaeies
31.3.25
31.3.24
Support costs
2,043
NET INCOME/(EXPENDITURE)
Nel income/{expenditure) is stated after chargingJ{crediting):
31.3.25
31.3.24
Independent examiner
Depreciation - owned &ssets
630
56
600
75
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustee5' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended
31 March 2024.
Trustees, ¢xpen5es
There were no trustees expenses for the year to 31 March 2024. In the year to 31 March 2023. Mark Quinlan,
acting as a missionary, received living expense support from the charity of £3.200. Mark (￿]nIan is a trustee of
the charity.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fimd
Restricted
fund
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and l¢gacies
35.873
35.873
Investment income
57
57
Total
35,930
35.930
EXPENDITURE ON
Raising tun(Ls
2,043
2,043
Charitable activities
Missionaries and schools in Brazil and Bolivia
32.473
32.473
Total
34.516
34.516
NET INCOME
1.414
1,414
Page 10
continued...

LATIN AMERICAN MINISTRIES LIMITED
NOTES TO THE FINANCIAL sTATEmE￿rs - continued
FOR THE YEAR ENDED 31 MARCH 2025
COMPARATIVES FOR THE STATEMENT OF FINANCIAL A￿[VITIEs - continued
Unrestricted
Restricted
fimd
fimd
Total
funds
RECOIYCILIATEON OF FUNDS
Total funds brought forward
21,193
21.193
TOTAL FUNDS CARRIED FORWARD
22.607
22,607
TANGIBLE FIXED ASSETS
Computer
equipment
COST
At l April 2024 and 31 March 2025
370
DEPRECIATION
At l April 2024
Charge for year
146
56
At 31 March 2025
202
NET BOOK VALUE
At 31 March 2025
168
At 31 March 2024
224
DEBTORS: AMOUNTS FALLIIYG DUE WITHIN ONE YEAR
31.3.25
31.3.24
Prepayments and accrued income
1,943
2,287
Pagell
continued...

LATIN AMERICAN MINISTRIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25
31.3.24
Accrued expenses
629
599
io.
MOVEMENT IN FUNDS
Net
movement
in funds
At
31.3.25
At 1.4.24
Unrestricted funds
General fund
22.607
(8,493)
14,114
TOTAL FUNDS
22,607
(8,493)
14,114
Net movement in fimds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
36,653
(45,146)
(8,493)
Restrieled funds
Restricted fund
25,000
(25,000)
TOTAL FUNDS
61.653
(70,146)
(8,493)
Comparatives for movement in fund5
Net
movement
in fill)ds
At
31.3.24
At 1.4.23
Unrestrieted funds
General fvnd
21.193
1.414
22.607
TOTAL FUNDS
21,193
1,414
22,607
Page 12
continued...

LATIN AMERICAN MINISTRIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025
io.
MOVEMENT IN FUNDS- tontinued
Comparative net movement in fimds, included in the above are as follows:
Incoming
resources
Resources
expend¢d
Movement
in funds
Unrestricted funds
General fund
35,930
(34.516)
1,414
TOTAL FUNDS
35,930
(34.516)
1,414
A current year 12 months and prior year 12 months combined position is as follows:
Net
movement
in funds
At
31.3.25
At 1.4.23
Unrestricted funds
General fund
21.193
(7,079)
14,114
TOTAL FUNDS
21,193
(7,079)
14,114
A Cu￿ent year 12 months and prior year 12 months combined net movement in fvnds. included in the above are
as follows..
Incoming
resources
Resources
expended
Movement
in fimds
unrestrict￿ funds
Generdl ￿nd
72,583
(79,662)
(7.079)
Restricted funds
Restricted fund
25.000
(25,000)
TOTAL FUNDS
97.583
(104,662)
(7,079)
Page 13
continued...

LATIN AMERICAN MINISTRIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2025
RELATED PARTY DISCLOSURES
There were no r¢lated party transactions for the year ended 31 March 2025.
Page 14

LATIN AMERICAN MINISTIUES LIMITED
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2025
31.3.25
31.3.24
INCOME AND ENDOWMENTS
Donations and legacies
Donations
Gift aid
51,604
10,043
32,248
3,625
61.647
35,873
Investment income
Deposit account interest
57
Total incoming resources
61,653
35,930
EXPENDITURE
Charitable activities
Grants to individuals and organisations
68,158
32,473
Support costs
Finance
Sundries
Bank charges
Office costs
Computer equipment
369
890
43
56
526
754
88
75
lJ58
1,443
Governance ¢osts
Independent examinaiion
630
600
Total resources exp¢nded
70,146
34.516
Net (expenditureyincome
18,493)
1.414
This page does not forn] part of the statutory financial statements
Page 15