UK Registered Charity No.: 1087726 Office: Office: Flat 8, 45 Augustus Road. SW19 6LW http://www.breacc.org.uk
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 TRUSTEES’ REPORT FOR THE YEAR ENDED 31 AUGUST 2024
Objectives of BREACC (Brazilian Educational and Cultural Centre)
The primary objective of BREACC is to promote and preserve the Portuguese language and Brazilian culture among children and families living in the United Kingdom. As the oldest Portuguese as a Heritage Language (POLH) school in the UK, BREACC is committed to providing a nurturing and inclusive educational environment where children can explore their cultural identity through language, arts, music, literature, history, and traditional customs.
Founded and maintained by dedicated parent volunteers, BREACC aims to:
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Deliver high-quality Portuguese language education tailored to children of Brazilian heritage.
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Foster a strong sense of cultural belonging and identity through immersive cultural experiences.
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Support the social, emotional, and linguistic development of children in a bilingual and multicultural context.
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Strengthen community ties among Brazilian families in the UK through collaborative learning and cultural exchange.
BREACC operates through multiple learning stages, offering age-appropriate classes and activities that encourage creativity, communication, and cultural pride. The charity continues to evolve in response to the needs of its community, ensuring that future generations remain connected to their roots while thriving in a diverse society.
BREACC is a secular, voluntary organisation funded by members of the Brazilian community in the UK. The school meets at the Waldegrave school, Fifth Cross Road, Twickenham, TW2 5HL, and at the Anglo Continental School 29-35, Wimborne RD, Bournemouth BH26NA, on Saturday mornings during school term times
A full prospectus is available from BREACC’s website www.BREACC.org.co.uk; BREACC's official site provides information in English as well as in Portuguese.
OFFICERS AND TRUSTEES OF BREACC
The following served as Committee Members, and hence as Trustees in the year ended 31 August 2017.
Katia Nogueira Moraes Peixoto Fonseca – Chairman
Aracele Danize De Luca - Treasure
Glayson Cunha – Secretary
Geovanna Celani - Trustee
All the above may be contacted c/o BREACC info@breacc.com or by post: BREACC, Flat 8, 45 Augustus Road. SW19 6LW.
BREACC Activities and Events Report: September 2023 - August 2024
Introduction
This report provides a comprehensive overview of the key activities and events undertaken by BREACC (Brazilian Educational & Cultural Centre) in Bournemouth and Twickenham during the academic year spanning September 2023 to August 2024. This period was centrally guided by our annual theme, "Brazil: Its Roots and Diversity," a foundational concept that empowered our students to actively explore and strengthen their connection to their Brazilian heritage. Through a rich tapestry of educational and cultural engagements, we aimed to foster a profound understanding of Brazil's multifaceted identity, enabling children to recognise and integrate their roots within their daily routines.
The reporting period, spanning 2023 and 2024, presented significant societal challenges, including widespread economic pressures such as high inflation and fluctuating unemployment rates, which impacted many households. These broader economic conditions unfortunately led to a notable reduction in BREACC's registered membership, consequently affecting our income for this financial year. Despite these external pressures, our commitment to delivering high-quality educational and cultural initiatives remained steadfast.
Annual Theme: Brazil – Its Roots and Diversity
The theme "Brazil: Its Roots and Diversity" was more than just a tagline; it was an immersive pedagogical journey. A significant focus was placed on integrating aspects of Brazilian geography into our curriculum and activities. By exploring Brazil's vast landscapes, distinct biomes, and diverse cultural regions, students gained a tangible understanding of the country's rich tapestry. This geographical exploration served as a powerful tool, helping children connect with their Brazilian roots in a concrete manner and recognise the enduring influence of their heritage in their everyday lives, fostering a sense of belonging and cultural pride.
Key Activities and Events
1. III Edition of the Portuguese as a Heritage Language (POLH) Olympics
A cornerstone event of our year was the III Edition of the Portuguese as a Heritage Language Olympics . BREACC, in proud partnership with the Brazilian Embassy in the UK , co-organised this prestigious competition. This unique initiative provided over 400 young participants from nine different Portuguese as Heritage Language schools across the UK with an unparalleled opportunity to showcase their artistic and linguistic talents. The Olympics significantly contributed to improving students' speaking, listening, and writing skills, offering invaluable preparation for their GCSE Portuguese examinations. We are delighted to report a remarkable achievement: one of our very own BREACC students triumphed, securing the first prize in Category B (ages 8 to 10), a testament to their dedication and our effective teaching methodologies. This event not only celebrated linguistic proficiency but also reinforced cultural identity on a national scale.
2. Community Open Day
To foster greater community engagement and outreach, BREACC hosted a special free Open Day in both London and Bournemouth. These events provided a vibrant platform for community members to connect, network, and experience firsthand the enriching environment of BREACC. Children eagerly participated in a variety of fun and educational activities, designed to be both entertaining and culturally insightful, offering a warm introduction to our programs and the spirit of our community.
3. Representation at the VI SEPOLH (European Symposium of Portuguese as a Heritage Language)
BREACC's commitment to pedagogical excellence and leadership within the POLH field was demonstrated through our representation at the VI SEPOLH (European Symposium of Portuguese as a Heritage Language) in Portugal . Two of our dedicated teachers, alongside our esteemed pedagogical coordinator, presented a compelling lecture on "The importance of the ludic when teaching Portuguese as heritage language." Their participation showcased BREACC's innovative approaches to language education and contributed significantly to the broader discourse on heritage language teaching methodologies across Europe.
4. Christmas Celebration
The year 2023 concluded with a heartwarming Christmas Celebration , bringing together our students, families, and staff in a joyous atmosphere. The event was filled with lively music, enchanting presentations by the children that showcased their talents, and meaningful interactions among all members. It served as a wonderful opportunity to reinforce community bonds and celebrate the festive season while reflecting on the year's achievements.
5. Carnival Party
Carnival holds immense cultural significance in Brazil, transcending a mere festivity to become a powerful expression of national identity, joy, resilience, and artistic freedom. It is a time when the entire country pulsates with vibrant energy, music, dance, and elaborate costumes, reflecting the rich
diversity of Brazilian society and its historical roots. At BREACC, we embraced this spirit with two distinct, yet equally festive, Carnival parties:
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BREACC Twickenham Carnival Party: This exclusive event for our members saw kids and parents unite in a spectacular celebration. Creativity soared as participants donned a dazzling array of costumes, many of which were ingeniously crafted by themselves. This occasion was a profound exploration of Brazilian identity, allowing families to play, dance, and celebrate their shared heritage in a joyful and personal setting.
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BREACC Bournemouth Carnival Party: In Bournemouth, we hosted a very similar vibrant party, but with an open invitation to the general public. This inclusive approach welcomed numerous families from diverse backgrounds, providing them with a unique and immersive opportunity to experience the infectious energy and cultural richness of Brazilian Carnival. It served as an invaluable cross-cultural exchange, promoting understanding and appreciation of Brazilian traditions within the wider community.
6. Festa Junina Celebration
Festa Junina, or "June Festival," is a cherished annual celebration in Brazil, deeply rooted in the country's rural traditions and cultural identity. It honors various Catholic saints and celebrates the harvest season, bringing communities together through traditional music (forró), dance (quadrilha), attire, and delicious seasonal foods. For our students, experiencing Festa Junina at BREACC is crucial for connecting with their Brazilian roots, offering a vibrant, hands-on context for their Portuguese heritage language learning. It allows them to immerse themselves in authentic cultural practices, understand the significance of these traditions, and see their heritage come alive. Both our Twickenham and Bournemouth centers hosted spectacular Festa Junina events in 2024, which were open to the wider public. This provided a wonderful opportunity for members of the Brazilian community, alongside families from many other diverse backgrounds, to come together, enjoy the festivities, and experience this amazing party full of culture, fostering cross-cultural understanding and community cohesion.
Communication and Engagement
BREACC maintains robust communication channels to ensure effective outreach to both our registered members and the wider community. Our public-facing engagement primarily leverages social media platforms, including Facebook and Instagram, alongside our official website, providing broad access to information about our mission, programs, and general activities. For our registered members, a comprehensive weekly newsletter serves as a vital communication tool, delivering timely updates on upcoming events, activity calendars, and essential homework tasks for the children. We extend our sincere gratitude to our dedicated Marketing and Media Work Group, whose exceptional volunteer efforts are instrumental in managing these crucial communication channels and amplifying our presence within the community.
Future Plans
Looking ahead, BREACC is committed to expanding its impact and support for the community. A core objective is to enhance accessibility to our educational and cultural activities for families in low-income brackets, ensuring that financial barriers do not hinder engagement with their heritage language and culture. We plan to significantly enhance public workshops, actively promoting inclusivity and equality to cultivate a stronger sense of belonging for every individual within our diverse community. Furthermore, we will prioritize offering services that are deeply sensitive to the cultural contexts of our community members, encompassing an understanding of diverse traditions, beliefs, and values. This will be achieved through organizing more frequent and varied community events, alongside direct efforts to support education and employment by fostering stronger connections with local authorities. Finally, we aim to address pressing social issues such as discrimination, poverty, and housing by collaborating closely with relevant local agencies, ensuring comprehensive care and support for those in need.
Acknowledgements
BREACC extends its deepest gratitude to our dedicated committee for their unwavering voluntary work and tireless commitment throughout the year. We are profoundly thankful to every individual and entity, regardless of the scale of their contribution, who has supported our projects and events; each input is invaluable to the success and impact of BREACC. Furthermore, we wish to express our appreciation to all our existing members for their continued support of our activities, and we warmly welcome our new members, whose participation invigorates our community and mission.
Conclusion
The academic year September 2023 to August 2024 has been a period of significant growth, engagement, and cultural enrichment for BREACC Bournemouth and Twickenham. Through events like the triumphant POLH Olympics, our welcoming Open Days, professional contributions at SEPOLH, festive celebrations, Carnival parties, and the vibrant Festa Junina, we have successfully integrated our annual theme, "Brazil: Its Roots and Diversity," into the fabric of our activities. By focusing on geographical connections and cultural immersion, we have empowered our students to embrace their Brazilian heritage, build strong community ties, and develop their linguistic and artistic talents. BREACC remains dedicated to its mission of promoting Brazilian language and culture, fostering a sense of belonging, and contributing positively to the wider community.
Katia Fonseca
Chairman
INDEPENDENT EXAMINERS REPORT
TO THE TRUSTEES OF BREACC – Brazilian Educational and Cultural Centre
I report on the accounts of the Trust for the year ended 31 August 2024.
Respective responsibilities of trustees and independent examiner
As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Basis of independent examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair' view, and the report is limited to those matters set out in the statement below.
Independent examiner's statement
I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wales.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which give me cause to believe that, in any material respect
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the accounting records were not kept in accordance with section 130 of the Charities Act; or
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the accounts did not accord with the accounting records; or
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the accounts did not comply with the applicable requirements concerning the form and
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content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
Vanusa de Aveiro BA Hons IBM, AAT Accurate Complete Accounting Ltd The Pagoda, 30 Avenue Road Bournemouth, BH2 5SL 30th June 2025
| Statement of Financial Activities | ||
|---|---|---|
| 2024 2023 |
2024 2023 | |
| Income from | ||
| Charitable activities 61,311 56,346 | Charitable activities 61,311 56,346 | Charitable activities 61,311 56,346 |
| Total incoming resources | ||
| Resources expended Charitable activities 71,117 55,547 | Resources expended Charitable activities 71,117 55,547 | Resources expended Charitable activities 71,117 55,547 |
| Total resources expended | ||
| Net income | (9,806) | 799 |
Reconciliation of funds |
||
| Net funds brought forward at 01/09/2023 43,178 43,537 | Net funds brought forward at 01/09/2023 43,178 43,537 | Net funds brought forward at 01/09/2023 43,178 43,537 |
Total funds carried forward at 31/08/2024 33,372 43,178 |
Total funds carried forward at 31/08/2024 33,372 43,178 | Total funds carried forward at 31/08/2024 33,372 43,178 |
| The Notes to the Accounts form part of these Financial Statements. | ||
| Balance Sheet | ||
| 31/08/2024 31/08/2023 | 31/08/2024 31/08/2023 | |
| Current assets | ||
| Cash at bank 36,268 42,414 | Cash at bank 36,268 42,414 | Cash at bank 36,268 42,414 |
Petty cash 764 764 |
Petty cash 764 764 | Petty cash 764 764 |
| Total current assets 37,032 43,178 | Total current assets 37,032 43,178 | Total current assets 37,032 43,178 |
| Liabilities falling due within one year 3,660 0 | Liabilities falling due within one year 3,660 0 | Liabilities falling due within one year 3,660 0 |
| Net assets 33.372 43,178 | Net assets 33.372 43,178 | Net assets 33.372 43,178 |
| The funds of the charity | ||
| Unrestricted income funds 33,372 43,178 | Unrestricted income funds 33,372 43,178 | Unrestricted income funds 33,372 43,178 |
| Total charity funds 33,372 43,178 | Total charity funds 33,372 43,178 | Total charity funds 33,372 43,178 |
The Notes to the Accounts form part of these Financial Statements. Approved by the Trustees on 26[th] June 2025 and signed on their behalf by: Katia Fonseca - Trustee Aracele Danize De Luca - Trustee
BREACC
Statement of Financial Activities
| 2024 | 2023 | |
|---|---|---|
| (Unrestricted) | (Unrestricted) | |
| Income from | ||
| Charitable activities | 61,311 | 56,346 |
| Total incoming resources | 61,311 | 56,346 |
Resources expended Charitable activities |
71,117 | 55,5479 |
| Total resources expended |
71,117 | 55,547 |
| Net income |
(9,806) | 799 |
| Reconciliation of funds | ||
| Net funds brought forward at 01/09/2023 | 43,178 | 43,537 |
Total funds carried forward at 31/08/2024 |
33,372 | 43,178 |
The Notes to the Accounts form part of these Financial Statements.
Balance Sheet
| 31/08/2024 | 31/08/2023 | |
|---|---|---|
| Current assets | ||
| Cash at bank |
36,268 | 42,414 |
| Petty cash |
764 | 764 |
| Total current assets | 37,032 | 43,178 |
| Liabilities falling due within one year 3660 | 0 | |
| Net assets | 33,372 | 43,178 |
| The funds of the charity | ||
Unrestricted income funds |
33.372 | 43,178 |
| Total charity funds | 33,372 | 43,178 |
The Notes to the Accounts form part of these Financial Statements.
Approved by the Trustees on 26[th] June 2025 and signed on their behalf by:
Katia Fonseca - Trustee
Aracele Danize De Luca - Trustee
Notes to the accounts
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The financial statements have been prepared under the Charities Act 2011 together with FRS102(2016) as the applicable accounting standards and the 2016 version of the Statement of Recommended Practice: Accounting and Reporting by Charities {SORP(FRS 102)}.
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1.2 There are no material uncertainties related to events or activities that cast significant doubt on the charity’s ability to continue as a going concern.
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Charitable activity expenditure includes:
| 2024 | 2023 | |
|---|---|---|
Faculty Fees |
50,656 | 37,177 |
| Fund raising |
0 | 0 |
| Rents |
10,560 | 13,111 |
| Materials and Admin. |
1,798 | 682 |
| Insurance |
377 | 377 |
| Teacher’s training |
0 | 0 |
| Storage |
2,719 | 2,335 |
| Other |
5,007 | 1,865 |
| __ | _ | |
| 55,547 | 55,547 | |
| 2. Liabilities falling due within one year: | ||
| 2023 | 2022 | |
| Accruals for accountancy fees | 1,020 | |
| Accruals for rent | 2,640 |
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In the year three Trustees received reimbursement of a total of £ 2,105.88 of expenses incurred on behalf of the Charity.
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Prior period comparative statement of financial activities
| 2023 | 2022 | |
|---|---|---|
| (Unrestricted) | (Unrestricted) | |
| Income from | ||
| Charitable activities | 56,346 | 74,746 |
| Total incoming resources | 56,346 | 74,746 |
| Resources expended Charitable activities 55,547 |
59,043 | |
| Total resources expended | 55,547 | 59,043 |
| Net income |
799 | 15,703 |
Reconciliation of funds Net funds brought forward at 01/09/2022 43,537 27,834 Total funds carried forward at 31/08/2023 43,178 43,537
BREACC – Brazilian Educational and Cultural Centre
Independent examiner’s report to the trustees of BREACC – Brazilian Educational and Cultural Centre (registered charity 1087726)
INDEPENDENT EXAMINERS REPORT
TO THE TRUSTEES OF BREACC – Brazilian Educational and Cultural Centre
I report on the accounts of the Trust for the year ended 31 August 2024.
Respective responsibilities of trustees and independent examiner
As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Basis of independent examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair' view, and the report is limited to those matters set out in the statement below.
Independent examiner's statement
I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wales.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which give me cause to believe that, in any material respect
• the accounting records were not kept in accordance with section 130 of the Charities Act; or
-
the accounts did not accord with the accounting records; or
-
the accounts did not comply with the applicable requirements concerning the form
-
and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008
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.
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.
Vanusa de Aveiro BA Hons IBM, AAT Accurate Complete Accounting Ltd The Pagoda, 30 Avenue Road Bournemouth, BH2 5SL 30th June 2025