2022-08-31-accounts

U K Registered Charity No.: 1087726 Office: Office: Flat 8, 45 Augustus Road. SW19 6L W http://www.breacc.org.uk

FIN ANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 TRUSTEES’ REPORT FOR THE YEAR ENDED 31 AUGUST 2022

OBJECTIVES OF BREACC

The objectives of BREACC ar e to disseminate Brazilian culture by teaching Portuguese as a heritage language and to he l p children to understand and respect other cultures and different ways of living. BREACC is a secular, volunta r y organisation funded by members of th e Brazilian community in the UK. The sch o ol meets at the Waldegrave school, Fift h Cross Road, Twickenham, TW2 5HL, on S a turday mornings during school term tim e s. In 2015, we opened a new branch in Bour n emouth, at the Littledown Youth Centre, Chaeside, Littledown, Bournemouth BH7 7DX and in September 2019 it opened a nother branch in St Albans Garden Fields JMI Sc h ool, Townsend Drive, AL3 5RL,St Alban s

A full prospectus is available f r om BREACC’s website www.BREACC. o rg.co.uk; BREACC's official site provides information in English as well as in Portuguese. OFFICERS AND TRUSTEES OF BREACC The following served as Com m ittee Members, and hence as Trustees in the year ended 31 August 2022.

Katia Nogueira Moraes Peixot o Fonseca – Chairman

Aracele Di Lucca - Treasure

Glayson Cunha – Secretary

Geovanna Celani - Trustee

All the above may be contacted c/o BREACC [e-mail] or b y post: BREACC, Flat 8, 45 Augustus Road. S W 19 6LW.

2021 – 2022: REVIEW OF THE YEAR

ACTIVITIES AND EVENTS REPORT The financial health of BREA C C remains strong with a noticeable year - on-year increase in income since last year levels.

In September 2021 BREACC r estarted in person classes post Covid in a new building at Waldegrave School.

Another area that has impacted our finance in 2021 - 2022 was the ca n celation of our "Festa Junina" - Summer Fair, the main event that brings substantial funds to our institution every year.

We have been fortunate to cr e ate a healthy financial fund that has allo w ed us to survive the pandemic without using all the available back up funds we carefully sa v ed over the years.

Given the parallel increase in B REACC’s costs, it is important to control expenditures to keep its financial stability. Me m bership has continued to grow in both t h e Richmond and Bournemouth centres offsettin g the departures of a few members.

We had to close two classes i n St. Albans centre to reduce costs, but w e managed to allocate and rearrange the cla s ses according to the academic needs o f the children. Our community engagement and fund-raising events have helped gen e rate vital extra income to counter the rises in c osts.

OPEN DAYS

Our termly Open Days continue to provide an effective way of attractin g new members. The effective utilization of BREAC C 's online administrative system (Sales f o rce) has streamlined the process and facilitated enr o lment activities before, during and after new members’ visits. Each open day has on a verage thirty children from new families interested in joining our school. Over half of this n u mber attends and about one third decid e to join.

OUR OFFER

Continuing with its approach based on Piaget’s vision of constructivism, BREACC has furthered its commitment to d e veloping a sense of identity in its childre n . This year, the annual theme was " Os cinco s entidos (the five senses)

1º: Audição e Olfato (Hearing and Smell)

2º: Tato e Paladar (Touch an d Taste)

3º: Visão (Sight)

Children learned the language through out the music, the origin of indi g enous herbs and food and the influences of oth e r countries on Brazilian cuisine and cult u re, with new tastes, textures and sounds of the for e st, animals and the rivers. All the projec t s are very dynamic with art, Theatre, music, danc e and the rich literature of Brazil.

To involve parents with our mi s sion, we promoted talks about Bilinguis m and other subjects related to the children’s educa t ional development, Portuguese as a He r itage Language and Brazilian culture.

We are offering Teacher traini n g by bringing other professionals to sha r e their knowledge with our teachers.

In partnership the University o f Kingston, BREACC promotes training c o urses for teachers to other complementary Portu g uese as a Heritage Language schools i n UK. Part of our mission is to help other Brazili a n complementary language schools an d new initiatives to develop their work to meet the demand of Brazilian community.

BREACC AND TEACHING TRAINING

This year BREACC and the te a chers were involved and participated in many different subjects, talks about Portuguese as a Heritage Language, the consequences of the pandemic time in teachers wo r k, new guidelines, etc.

All this has been done in partnership with Brazilian Consulate in Londo n , Brazilian Embassy and POLH UK.

POLH UK

POLH UK is an association cr e ated from the union of Portuguese as a Heritage Language initiatives in England. It is a n o n-profit entity, which aims to help compl e mentary and heritage language schools in t h e Brazilian community. The president of BREACC is a co-founder of POLH UK registered ass o ciation together with other directors of Portuguese c omplementary schools of Portuguese a s a Heritage Language. The aim is to help a ll Brazilian schools in the UK.

CARNIVAL PARTY (FEB 2022)

Brazilian Carnival rituals are s t rongly related to the music, dance, and u se of costumes in African culture. In the African M otherland, natural objects such as feathers, bone, grass, beads, shells, etc. were frequ e ntly used to embellish tribal masks and c ostumes.

The party allowed groups to s h ow their learning, and celebrate and so c ialize with all the school.

GCSE RESULTS

BREACC students continue to excel in their exams: one of our student s who took their Portuguese GCSE this acade m ic year passed with grade A.

COMMUNICATIONS

Our communication channels c ontinue to work well in connecting with e xisting and prospectus members. Our BR E ACC page on Facebook reaches more t han 3,700 followers and the Instagram page has1 6 72 followers. Through our website (www.BREACC.org.uk), prospectus families subscribe t o attend our open days. Registered me m bers are kept informed via the weekly newsl e tter bringing them information about ev e nts, calendar

activities and homework tasks for the children. BREACC tube, our channel on UTube, is back to life.

We would like to thanks our a m azing marketing and media work group that is doing this amazing volunteer work.

ACKNOWLEDGEMENTS

We would like to thank the co m mittee for the amazing voluntary work and everyone who contributed to our projects an d events this year, small or large, becaus e every contribution is extremely important to BRE A CC.

Aracele, our new treasure, is d oing brilliant work for the charity.

We would also like to thank all our existing members and welcome the new ones who have been supportive of our activiti e s.

FUTURE PLANS

BREACC will continue to focu s on the linguistic and cultural developm e nt of children, promoting training for teacher s and the engagement of families in Brazilian culture, organising the most popular p a rties, such as Carnival and Festa Junin a (the Summer Fare), as usual, while continuing to i n vestigate new ways of raising funds to e n sure our financial health so that our plans can b e delivered.

Our main goals are to continu e to protect and expand BREACC’s finan c ial health and profile.

RESERVES

Reserves at 31 August 2022 w ere £43,537 (2021: £27,834). All reserv e s are held for the future development of BREACC.

RISK ASSESSMENT

The process of identifying the m ajor risks, to which the charity is expos e d, as identified by the Officers and Trustees, con t inues. The Officers and Trustees are co m mitted to continuing this review of risks i dentified, and to making sure that their s y stems established to mitigate those risks are imp r oved, where necessary.

PUBLIC BENEFIT

BREACC’s activities are open to all. The Trustees are of the opinion th a t everyone may benefit from a greater underst a nding of Brazilian culture, of the Portug u ese language, and from an increased understand i ng of different cultures and ways of livin g .

Katia Fonseca Chairman 15 April 2023

Independent examiner’s report to the trustees of BREACC – Brazilian Educational and Cultural Centre (registered charity 1087726)

I report to the Trustees on my examination of the accounts of Breacc – the Brazilian Educational and Cultural Centr e for the year ended 31 August 2022.

Respective responsibilities of trustees and examiner

As charity trustees you are res p onsible for the preparation of the accou n ts in accordance with the requirements of the Charities Act 2011 (“the 2011 Act”). The trustees are satisfied that an audit is not required for this year under section 144(2) of the 2011 A ct and have chosen instead to have an independent examination.

I report in respect of my exami n ation of the charity’s accounts as carried o ut under section 145 of the 2011 Act. In carrying out my examination I have followed the appli c able Directions given by the Charity Commission und e r section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

I have completed my examin a tion. I confirm that no material matte r s have come to my attention in connection with t h e examination giving me cause to believ e that in any material respect:

1. accounting records wer e not kept in respect of the charity as requ i red by section 130 of the 2011 Act; or

2. the accounts do not com p ly with those records; or 3. the accounts do not co m ply with the applicable requirements co n cerning the form and content of accounts set out in the Charities (Accounts and Repo r ts) Regulations 2008 other than any require m ent that the accounts give a “true and fai r ” view which is not a matter considered as pa r t of an independent examination.

I have no concerns and have co m e across no other matters in connection with the examination to which attention should be d r awn in this report in order to enable a pr o per understanding of the accounts to be reached.

Robert Ashdown Chartered Accountant 75 Brookville Road, London, S W 6 7BH

15 April 2023

Statement of Financial Activities

	2022	2021
	(Unrestricted)	(Unr estricted)
Income from charitable activities	74,746	30 ,688
Total incoming resources	74,746	3 0,688
Resources expended on charitable activities59,043		3 2,836
Total resources expended	59,043	3 2,836
Net income	15,703	( 2,148)
Reconciliation of funds
Net funds brought forward at 01/0 9/2021 27,834		29,982
Total funds carried forward at 31/ 08/2022 43,537		2 7,834

Current assets Cash at bank Petty cash Total current assets Liabilities falling due within oney Net assets The funds of the charity Unrestricted income funds Total charity funds Balance Sheet 31/08/2022 40,853 2,684 43,537 ear 0 43,537 43,537 43,537	31/ 08/2021 27,498 336 27,834 0 27,834 27,834 27,834

The Notes to th e Accounts form part of these Financial State m ents Approved by the Trustees on 15 A pril 2023 and signed on their behalf by:

Katia Fonseca - Trustee

Aracele Danize De Luca - Truste e

Notes to the accounts

1. The financial statements have b een prepared under the Charities Act 2011 t o gether with FRS102(2016) as the appli c able accounting standard and the 2016 versi o n of the Statement of Recommended Practice: Account i ng and Reporting by Charities {SORP(FRS 102)}.

1.2 There are no material uncerta i nties related to events or activities that cast significant doubt on the charity’s ability to continue as a g oing concern.

2. Charitable activity expenditure includes:

	2022	202 1
Faculty Fees	37,140	22,41 3
Fund raising	0	0
Rents	11,193	1,69 4
Materials and Admin.	4,736	5,76 9
Insurance	367	36 7
Teacher’s training	0	0
Storage	2,291	2,29 6
Other	3,316	19 7
	__	_____ __
	59,043	32,83 6
3. Cash at Bank
Deposit at CAF Bank	40,853	27,49 8

1. Liabilities falling due within o n e year: No unpaid liabilities were known at t he end of each year. 5. In the year two Trustees receiv e d reimbursement of a total of £ 728.25 of e x penses incurred on behalf of the Charity.

2. Prior period comparative state m ent of financial activities

	2021	202 0
	(Unrestricted)	(Unrestr icted)
Income from
Charitable activities	30,688	57,7 35
Total incoming resources	30,688	57,7 35
Resources expended Charitable ac tivities32,836		59,5 34
Total resources expended	32,836	59,5 34
Net income	(2,148)	(1,7 99)
Reconciliation of funds
Net funds brought forward at	01/0 9/2020 29,982	31,7 81
Total funds carried forward at 31/ 08/2021 27,834		29,9 82

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