Igreja Evangelica Luso-Brasileira em Bournemouth (Brazilian-Portuguese Evangelical Church in Bournemouth)
Charity Name and Number
Igreja Evangelica Luso-Brasileira em Bournemouth (Brazilian-Portuguese Evangelical Church in Bournemouth)
Registered Charity Number 1108107
Correspondence Address
27 Tweedale Road, Bournemouth BH9 3LL
Trustees
Pastor Renato Afonso Fernandes, Chair of trustees Ms Sonia Silva Fernandes Mr Daniel Bispo Do Carmo
Professional Advisors
Independent Examiner:
Executive Quarter 22 Globe Pond Road London SE16 6NQ
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Trustees Annual Report for the year ended 31st May 2025
History, objectives and activities of the Trust
Pastor Renato Afonso Fernandes established an organisation, Igreja Evangelica Luso-Brasileira em Bournemouth (Brazilian-Portuguese Evangelical Church in Bournemouth), for the purpose of providing religious services and assistance to the Latin Community in Bournemouth, England.
The charitable Trust was established on 9 January 2005 and registered with the Charity Commission on 15 February 2005 as a way of the organisation efforts to a variety of good works. Both the initial donation and additional amounts donated since have been under terms which allow the trustees to either retain the amounts as capital or to spend them.
The Trust deed gives the trustees the power to apply the funds in such a manner as they think fit for the benefit of their listed charitable objects or purposes. The trustees currently have a policy of supporting three types of activity: religious services; projects providing world-wide relief and the world-wide advancement of education of Christian principles.
The trustees identify projects they wish to support internally. The Trust also has a policy of not responding to correspondence unless it relates to grants it has agreed to make or to the general management of the Trust.
Management and governance arrangements
The trust deed maintains no minimum or maximum of trustees. Were there a requirement for new trustees, these would be identified and appointed by the remaining trustees. The chair of trustees is responsible for the induction of any new trustee which involves awareness of a trustee’s responsibilities, the governing document, administrative procedures, the history and philosophical approach of the charity. A new trustee would receive copies of the previous year’s annual report and accounts and a copy of the Charity Commission leaflet ‘The Essential Trustee: What You Need to Know’.
Achievements and performance of the Trust
During the year the Trust has been able to continue its support of the Latin community in Bournemouth. With the continuation of educational services for several hundred people each year and the Trust support as a local worship centre the commitment is well known over the community.
Commitment to the advancement of the Christian faith to the community is not restricted only a few areas. All persons from any walk of life are invited to join in and learn the values and faith preached.
Financial review
The trustees have set a policy that expenses should increase so as to maximise commitment in the community thereby resulting in an increase in return. The income from gifts and donations (inclusive of Gift Aid) for the year was £243,056 a 8% decrease from 2024.
For this financial year, we had expenditure after grants and operational expenses of £230,618 (2024 £236,374)
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for the year. Gifts and donations matched fairly closely to our expenditure.
Future plans
The trustees intend to continue providing religious services and educating the local public in the aspects and teaching of the Christian gospel in a similar way to the recent past.
Stat t of trustees"
ibiliti
Charity law requires the trustees to prepare financial statements for each financial year which showa true and fair view of the state of affairs of the charity and its financial activities for that period. In preparing those financial statements, the trustees are required to:
Oo select suitable accounting policies and then apply them consistently;
- O make judgements and estimates that are reasonable and prudent;
oO state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements; and
- O prepare the financial statements on the going concer basis unless it is inappropriate to presume that the charity will continue in operational existence.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Independent Examiner
The trustees intend to ask’the existing service providers to undertake the independent examination of the Trust
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in the following y Signed on behalf ofthe trustees
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Pastor R6énato Afonso Fernandes, Chair of Trustees 21 February 2026
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Independent examiner’s Report to the Trustees of Igreja Evangelica Luso-Brasileira em Bournemouth (Brazilian-Portuguese Evangelical Church in Bournemouth)
| report on the accounts of the Trust for the year ended 31 May 2025, which are set out on pages forward.
Respective responsibilities of trustees and examiner
The charity's trustees consider that an audit is not required for this year (under section 43(2) of the Charities Act 2011 (the Act) and that an independent examination is needed.
It is my responsibility to: Oo examine the accounts (under section 43 of the Act);
Oo to follow the procedures laid down in the General Directions given by the Charity Commission (under section 43(7)(b) of the Act); and
Oo to state whether particular matters have come to my attention.
Basis of the 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 | do not express an audit opinion on the view given by the accounts.
Independent examiner’s statement
In the course of my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in, any material respect, the trustees have not met the requirements to ensure that:
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proper accounting records are kept (in accordance with section 41 of the 1993 Act); and
Oo accounts are prepared which agree with the accounting records and comply with the accounting requirements of the Act; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
n erman Santiago—oeng ) ‘tor Executive Quarteé 22 Globe Pond Road London SE16 6NQ
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Notes to the accounts
1 Accounting policies
In preparing the accounts the following accounting policies have been complied with:
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a) The accounts have been prepared on the historic cost convention with the exception that investments are valued at market value. The accounts are in accordance with applicable accounting standards, the Charities SORP 2005 (Accounting and Reporting by Charities) and comply with the Charities (Accounts and Reports) Regulations 2005 issued under the Charities Act 1993
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b) Investment income is recorded when receivable.
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c) Gift aid reclaimable on donations to the charity is included with the amount received.
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d) Expenditure on grants is recorded once the Trust has made an unconditional commitment to pay the grant and this is communicated to the beneficiary or the grant has been paid, whichever is the earlier. The Trust has not made any grant commitments of more than one year.
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e) Other expenditure is included in the accounts on an accruals basis. Irrecoverable VAT is charged to the SOFA as incurred.
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f) The cost of managing investments is charged against investment capital, reflecting the total return approach to investment management. Any costs associated with the sale or purchase of investments are accounted for as part of the sale or purchase price of the investments.
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g) Quoted investments have been valued at market value at the balance sheet date.
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h) Unrealised and realised investment gains and losses are shown net in the statement of financial activities
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i) Programme related investments are reviewed at least annually for impairment and reviewed where the trustees are aware of circumstances which either reduce the value of the investment, or imply that loans made may not be repaid in part or in full.
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j) The endowment of the charity is expendable endowment which is regularly increased by donations from the trustees. The trust deed allows this fund to be spent as income or retained as capital at the trustees’ discretion. The income arising from the expendable endowment is unrestricted.
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k) All assets costing more than £500 are capitalised. Depreciation on office equipment is charged on a straight line basis over 3-5 years.
2 Taxation
The Trust is a registered charity and accordingly is exempt from taxation on its income and gains where they are applied for charitable purposes.
3 Endowment
The voluntary income in the current and the previous year represent a donation from the trustees to the capital of the expendable endowment only.
4 Analysis of employee costs:
| Salaries Total |
2025 £ 106,985 106,985 |
2024 £ 86,714 86,714 |
|---|---|---|
5 Related party transactions
None of the trustees were paid any remuneration or expenses by the charity during the year except for the related managing cost paid to Pastor Fernandes.
6 Donated services
The trustees together hold a controlling personal interest in Igreja Evangelica Luso-Brasileira em Bournemouth (Brazilian-Portuguese Evangelical Church in Bournemouth).
7 Analysis of charitable expenditure
The charity directly undertook activities for charitable purposes by providing religious services, educational courses, and initiating charitable projects on behalf of the community.
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FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
Receipts and Payments Accounts
| Receipts Voluntary Receipts Receipts from donors Planned Donations Mission Offerings Gift Aid (tax) Liabilities Short Term Loans Vehicle Loan Mortgage Other Income Sub total Investment Income Total receipts Payments Advertising Bank service charge/interest Business Licenses and Permits Computer and internet expenses Conferences & Meetings Electronic & Audio Gifts & Donations Expense Insurance Interest Expense Ministry Expenses Other Payroll Post Office Professional Fees Rent and rates Repair and Maintenance Room Hire Special Events Supplies & Stationary Telephone & Internet Training Utilities Vehicle Expense Sub total Furniture & Fixtures Equipment Vehicle Loan & Credit Card Loan (Vehicle) Land & Property Mortgage Savings Deposits Accounts Payable Asset & investment purchases, etc. Total payments Net of receipts/(payments) Transfers between funds Cash funds last year end Cash funds this year end |
Unrestricted funds Restricted funds Endowment funds Total funds Last year £ £ £ £ £ |
|---|---|
| 182,656 182,656 165,450 6,738 6,738 15,636 19,728 19,728 19,063 33,934 33,934 63,734 - - - - - - - - - - - - 243,056 243,056 263,883 |
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| 243,056 - - 243,056 263,883 - - - 11 11 16 170 170 4,109 4,109 1,796 53 53 16,311 1,124 1,124 1,198 - - 5,147 3,727 3,727 5,843 2,160 2,160 3,744 6,650 6,650 24,227 9,742 9,742 522 106,985 106,985 86,714 45 45 9 1,399 1,399 2,197 57,657 57,657 33,935 361 361 1,599 - - - 6,687 6,687 21,825 1,243 1,243 1,183 2,839 2,839 2,891 - - - 7,071 7,071 13,835 18,584 18,584 13,383 - - 230,618 - - 230,618 236,374 - - - - - - 5,500 5,500 - 568 568 705 - - - - - - 18,604 18,604 17,591 - - 2,343 2,343 - 257,633 - - 257,633 254,671 14,576 - 14,576 - 9,213 - 18,029 18,029 30,534 3,452 - - 3,452 39,747 |
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STATEMENT OF ASSETS AND LIABILITIES
Categories Details Unrestrictedfunds Restricted funds Endowmentfunds
£ £ £
Cash funds Barclays Community Account 1,538 = :
Lloyds TSB Business Extra 1,914 - -
Cash ” - “
Total cash funds 3,452 - 2
Unrestricted Restricted funds Endowment
funds funds
£ £ £
Other monetary assets
Fund to which Cost {optional Current value
asset belongs PI (optional)
Investment assets
Fund to which Cost (optional) Current value
asset belongs P (optional)
Assets retained for the charity's 16 Albert Road, London NIA - -
own use
Fund to which Amount due When due
liability relates (optional) (optional)
Liabilities -
Lloyds TSB Commercial 29,881
Barclaycard 1,514
31,395
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Signed by one or fo trustees on behalf of all the trustees
Signature
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Print Name
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Date of approval
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