Igreja Evangelica Luso-Brasileira em Bournemouth {Brazlllan-Portuguese Evangelical Church in Bournemouth) Charlty Nam• and Numb•r Igreja Evangeli&1 LustrBrasileira em BMemouth (8razilian-Portuguese Evangelical Church in Boumemouthl Registered Charty Number 1108107 corrpondence Address 27 Tweedale Road. Boumemouth BH9 3LL Tru$toes Pastor Renalo Afon80 Fémandes. Chair of tfuslees Ms Sonia Silva Femandes Mr Dan1 Bwo Oo CaTho Prof•8slonal Advisor8 Inde endent miner". Execulive Quarter 64-66 Willesden Lane Lt)ndon NW6 7SX
Pa8lor Renato Alonso Fern8ndes estsblished an organistttron. Igreja Evangelica Luso-Brasrleira em Bournemouth IBr8zlfjan-Portuguese Evang¢lic31 CtrKJrch in Boumemouth). for the pUrye of woviding religious services and assistsnce to Ihe L8tin Community in 8memOth. England. Thè tharitablg TnJsl was 9StalhQd on 9 January 2Ci)5 and rnglster•d wlth th8 Charity CommisSn on 15 February 2005 &8 a way of the Organisat efforts to a vaviety of goLKI works. Both the initial donation and addS1i¢)nal 8mounts donated have been under tOrTh whlch alkmf the trustees to erther retain the amount8 0$ or to 8pgn(l tsm. The Trust deed glves the tru8le05 Ihtr PLyr lo appty Ihe furK15 tn such a mamer as they think fft for ben8ffl ol their li818(I ch8rll8ble oblects or purFoses. The trustees currenty have a pc4ky of supptsrtlng three types of aciivity.. rglNJious servi¢gs: kYqe¢ts proMdiNJ world-wde rdief and the world-de advancgmgnt of gducaliofi of hristion prin¢iple$. Thg trustse$ Idtntsty projects they wish to supwt intem81ty. Th& Trust 8180 has o of not spOndIng lo corr8sF4)Thlence Unl4¢ re*les to grants li has agre&J to mako orto ts 98ngr81 managerrt of Trust. The trL1 deed rn0Sntains no minimum ty maxlmum of trustees. Were th8rg a requIrerr1 for new trustees, Ihege woukl be identified and appointed by the remaining trustees. The chair of truste85 1$ responsible for the IrKlucllon of any new InFslee vthith Involves 8waren8ss of a tntslee's resrK)nslbllities, govemin9 document, administratNe pr0dureS. the hBtory philos1¢01 approach of the ch8Tity. A new Iruslee would receive cofv of Ihe prevlws yearfs annual reF#)rt arml a¢¢ounts and a c4Jpy of th• Charity CommL88ion 198fi9l Th• E88enllal Tnmtee.. Wth8t Need to Kn. Ouring the year the Trust has been ae to ctinue its supwt of the Latln communty in 8oumemoulh. With the ¢¢nlinualion of educational services for several hvndred pe(P each ye•r and tho Twst support as a local worship centre the commiknenl ts well kn4 over the eommurrity. Commitment to the aifvancement of the Chiistsan faith to the COmLbnty is not restri¢led only a few are8$. All Pgrsons from any walk of Ilfo ero invited to in and leam the valu85 and faith weached. The 1njstS have set a polky thot gxpgnses increase so as to maxlmlse commllment in the communlly thereby resulting in an increase in retum. The income fmm gffts and d(matS {IndusNe of Gift Aid) for the year was £224.982 a 1% decxg8$0 from 2022.
F( this finanaal year. we hwj exprKlttLre after 9r8nts and operati( exptrnsts of £222.79612022 £195,289) the year. Gffts and matched faity cbxety to wr oxpondlture. trustees intend to continue pmidlng religtous semces and e(bJc8llng the local publk in the aspects and teachlng of the Christian gosFel a similar way lo the rnt past. Charlty law requlres the lrn$t88s to wepare fM)8n¢fi•l slaternents trjr each finanual year lch show a true and fair view of the stste of affaws of the charty ond Its financsal activilltrs for that pgri¢)d. In prepadng Ihose flnanaal 8t8tements, lh8 trusta8$ ar¢ requlred lo: select suitable acrounling and then appty Ihem ts)nsL81entty: rn8%e fvdgements and estimatss that are reasonable and prud•n( wtsther apPab aectsuntsng Stsndards and 8tslanent8 of recommended prnctsce have been folNd. subject to any deportures disdosed and expk3in8d in the financial $ts1gment8' and oparo the 1Snan¢itil stat•menls on ts wr#J ¢oncem bgsis unless it 18 in8PPfopriato to presume that the charity will ccyrtinue in oper8lY)nal exIster. The trustees gre resPM8ibkn for keepkng prowr accounlkng records whh disclosè with reasonable accuracy al any time the financtal p)sition of the thènty ar to enat4e Ihem to ensure that the financfjal stalem&nts comply wllh the Charilies Acl 2011. Thèy are also reSp¢)nsi8 lor safeguar(ling the assets ol the chanty and hencE for tsking reasonabkn steps for the prevention and detectth of fraud oth6r irreoularilies. The Irustees inlend to ask lh& exis year. Sned on ' g s0ce wovklern to und8rtake the IndeFnd•nl •xomSnation of the Twsl all of the trustO95 In the followi enato Afonso 30 March 2024 emandes, Choir of Trtee9
Indep•nd•nt •x•mifi•¢¥ Rèport to the Tte> of Wia Engelic• Luw&asileira em Bourn•mouth (Brazillan•ortuguese Evangellcal Church In Bournemouth) I report on the a¢nts of the Trust for ts year ended 31 May 23. TwhK are set OLtt on pages fward. Respectlvt rn8pon81bilitles of trusteès and examiner The charity's trust885 consider that an audit is ncrt r8quir&ts for thls year (under 88ctlon 4312) of the Chariti Act 2011 (the Acll ar that irKleperthnt examinaticx) * rt•eded. 11 i¥ my responsibilty to.. oxamLn8 th8 ac¢oLthts (under $8clion 43 of the Acl}', lo follow the procedures laid dthvn in the Gentr81 Dyecboro gilw by the Charity CommissK)n (under s&ction 4317llb) of the Act),. and to State whethw particular malters have cg)me lo my attenlhjn. 8a$l8 of th• Ind•p•nd•nt •xamln•e• r•port My examinalitin w8s ¢arfed out In accOrdae wlth the General Diroth"ons given by the Charity Commissk)ners. An examination includes a rgvigw of the accounting ro¢d$ kept by the charTty and 8 comparison of tho Onts presented with those records. It also Indud8s consideration of any unusual riems or Jisclosufos in Ihe accounts. and seekiTrJ exana110n¥ from you as trusiees conceming any suth matteryd. The pro¢edurns undertaken do Tr)t provide 811 tho ovthnce that wouk1 h requlrod In an audrt, and consequently I do rnt expr8 8n audil opinion on th• vivaf gfrlen by th• ac¢oLmts. Ind•p•nd•nt uamln•V• stat•m•nt In the courne of my examinatJn. no matt8r h•$ Come lo my attenllon: {1} whlch glv•s rne rea•blo to belioN thal In. ony m8t8rial T64iect, th• trustees hav8 not mat the r•quiremont8 to ensure that.. proper accounung rec¢rfs arn kept (ln accdanCe vAlh 80cllon 41 of the 1993 Act)., and a¢¢ounts are wepared whh agrn8 wlth a¢¢(xmtro recoth and comply witti thè accounting requlr8ments of the kt or 121 to vthich. in my opinion, attentn stMJld be dr In order to enable a rrfopw under8tonding of the a¢¢ounts to ba reached. em)an /ExgQltfv8 Quarter 64*6 Willesden Lane London NW6 7SX Director
Ac¢ountlng poll¢le$ In preparing thg ?oun the accountlrvJ polci8s ha b8en corn1ed wih: The accounts have been prepargd on the historic cost C)nVentK wth the exception ihal investments are valued al market value. The accounts are in accordance with apF4tcablè accounting stsnd8¥ds. the Charities SORP 2(J)5 IA¢counb"ng 8fKI Reporb"ng by Chantie5} and coMY with the Charities IAccounts and Reports) Regulaborts 2005 issu8d und8r th8 Chanlies kt 1993 Investment income Is fècorded wh•n recewable. Gift aid redaimable on don8tr)n5 to the chanty i$ M)duded witl) the 8mount received. Expendituffj on grants is recorded once Trust has made an urndItIOnal commltrnent to pay the grant and this is communuted to the beneficiary ¢y the grant has been paid, whichever is the earlier. The Trust has not made any grant cc¥nmitments of rrK)re than one year. e) Other eyndilure is indude(l in the a¢fits on an accwals basts. Irrocoverable VAT is charged lo the SOFA as incurred. The cosl of managing inveslThnts is dTrarggd against trnve3tm capFtal. refleth'ng the total return aFproach to investrnenl managem8nl. Any costs assoeialad witti the sale or purchase of investments are accounted for as part of the Sa or purchase pric¢ of the Investmonts. g} Quoted Investments have f>een valued al mar1¢et value at the balanco She81 date. bl dl h) Unrealwd and reali$8d Investmgnt gains aThJ losses arg shown net In statemni of finanthal gth"vitigs Programmo related InVestnnIS ero at knost annually for Impatrment and revlewed wher8 the trustees are aware of circuwtsnces which either redura th6 value of tha Inveslmont. or imply that loans made may not be repald in part or In full. The endowmeni of thè charity is expendable end¢Mmenl whK16 ragLt&rfy Increased by donalions Irom the trustges. Tho trust deed allo this fvnd io be spgnt as income or retsined as ¢apithl at the truslees. dis¢ret# The incorr 8ri8ing from the expon¢Yabie ondowment Is Ltnrestricted. All assets cosling more thon £500 are capitAli8gd. DeproclatK ¢)n office equipment is charged on straight line basis ow M y•ars. k) Taxatlon Tho Trust18 8 reglst8rod chartty and awdlngtyls exempt from t4xatlon on Its Incomè and gains where thay are appl1 for ¢haril8bb purposes. Erkn•nt The voluntary income in the current and th8 PrnWOLL8 year r•prew*t a donalb)n from the truslees lo the Capltal of tho expendatAe endowment only. Analys1• of •mploye• Costs: 2023 2022 Salariey 67,733 67,733 Tol81 68.229 Relat•d porty tronsaetloAS None of the truslees were paid any rOnnerati( or expenses by chgrty dLtring Ihe yoar except lor the related managing cost paid to Pastor Femandes. Donated servlces The Iruste¢s together hold a ¢troll1rJ personal rnteresi in Igreja Evanwica Lu80-Bra8ileira em Bournemouth IBfazilian-Portuguese Evangelical Church in Boumernoulhl. Analysis ol ¢harltabl• •xpendltur• The charity directty undertook activities for charilable purposes by proyiding li9u$ services. educational COLsrses. and inthtrrvj chantat4e ryojects on beha of the wnmunty.
FINANCIAL STA7ellENTS FCI ThEYEMENOUI 31 MAY2023 fund LtsIr 17AO 173410 RKeipts Irothdty 11787 41J24 iJi U8bd 221,374 221.374 PAYmtr l14• IOM17 7.110 7.1 fl•orlc & 8LYrffjJ U15 4,$2S 7.732 M321 87.73J 52 1.041 P¢4tOMce R•ri &id¢it 3.121 1•2$5 1,758 1.751 141•phc¢ & knlwrdt Tr•rA 1&147 13.147 11.7 fjJ72 27.711 v•tri¢tAP Ewn•11 Lo•n{Vthid•l Land& Prowty 1&•0• Oewn$ 21.422 14.812 C4*h fund8 kntyNr•n
rth fvDd Cumjnt v•lu• 1•p0&1) ¢urlnt¥& 68.0 D41• tsllppr /Ji