THE PORTUGUESE CATHOLIC MISSION
Charity Registration No. 1121507
THE PORTUGUESE CATHOLIC MISSION TRUSTEES REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024
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THE PORTUGUESE CATHOLIC MISSION
| Trustees | Rev Claudio Dos Reis – appointed 18 Oct 2023 Abel Figueirdo dos Santos – appointed 18 Oct 2023 Tania Micaela Gomes da Silva – appointed 18 Oct 2023 Rossana Janete Duarte – Chair - appointed 18 Oct 2023 Joaquim José Faustino Gomes – appointed 18 Oct 2023 |
|---|---|
| Charity number | 1121507 |
| Principal address | 6 Minerva Close London SW9 6NZ |
| Accountant | CW Noel & Co 97 Harbord Street London SW6 6PN |
| Bankers | Barclays Bank Plc Leicester LE87 2BB |
CONTENTS
| Trustees’ Report & Statement of Trustees responsibilities Independent Examiner’s report Statement of Financial Activities Balance Sheet Notes to the Accounts Detailed Statement of Financial Activities |
Page 3 – 4 5 6 7 8 - 9 10 |
|
|---|---|---|
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THE PORTUGUESE CATHOLIC MISSION
TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees present their report and accounts for the year ended 31 December 2024.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charity’s Trust Deed, the Charities Act 2011 and the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” issued in March 2005.
ESTABLSIHMENT AND MAIN OBJECTIVE OF THE CHARITY
The Portuguese Catholic Mission was established in London in the 1970s to serve the pastoral needs of Portuguese speaking people who were settled temporarily or permanently in London and was registered as a charity in 2007. The objects of the Charity are:
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The advancement of religion for the Portuguese speaking community in London;
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The advancement of education for the Portuguese speaking community in London;
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The relief of poverty within the Portuguese speaking community in London;
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Assistance with the provision of facilities for recreation or leisure with the object of improving the quality of life for the Portuguese speaking community in London.
GOVERNANCE AND MANAGEMENT
The Chaplain of the Portuguese Catholic Mission is nominated by the Portuguese Episcopate and appointed by the Cardinal Archbishop of Westminster.
The Charity was registered as a charity on 6 November 2007 and is governed by the trust deed dated 31 January 2007 as amended on 22 January 2008 and 10 April 2019. There are 5 trustees, the Chaplin who is a trustee ex officio and 4 co-opted trustees who all have a detailed knowledge of the work of the Charity.
The names of the Trustees who served during the year are set out on the legal and administration page above.
The trustees are ultimately responsible for the policies, activities and assets of the Charity. They met 4 times during 2024 and, when appropriate, took professional advice to assist them in carrying out their duties.
The Chaplain is responsible of the day to day management of the Charity, handling financial and property matters and for attending to and reporting on such matters. The Chaplain receives a stipend for his role as Chaplain. No payment is made to any other Trustee.
OVERALL MISSION
Achievements, performance and administrative activities and future plans:
The Mission continues to support the pastoral needs of the Portuguese community in London through the provision of educational and religious services.
During the year the Mission provided regular masses in Portuguese at :
St Mary of the Angels, Bayswater
Our Lady of Hal, Camden Town
St Mary’s, Clapham
St Thomas of Canterbury, Fulham
Our Lady & St Christopher, Cranford
Our Lady Immaculate, Bournemouth
FINANCIAL REVIEW
The Statement of Financial Activities can be found on page 9. This shows total incoming resources of £44,863 (2023: £34,611) and total resources expended of £41,257 (2023: £40,241) giving a net surplus of £3,606 (2023: £5,721 deficit).
The accounts for 2023 have been restated to correct an overstatement of the depreciation charge, this resulted in the deficit for 2023 being reduced from £6,675 to £5,721.
STATEMENT OF TRUSTEES RESPONSIBILITIES
The Trustees are responsible preparing the Trustees’ Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the Trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources of the charity for that year.
In preparing these accounts the Trustees are required to:
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select suitable accounting practices and apply them consistently;
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observe the methods and principles in the Charities SORP;
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THE PORTUGUESE CATHOLIC MISSION
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts; and
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prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the accounts comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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.
On behalf of the Trustees Rossana Janete Duarte Chair of the Board of Trustees 18 October 2025
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THE PORTUGUESE CATHOLIC MISSION
Portuguese Catholic Mission Independent examiner’s Report to the Trustees of the Portuguese Catholic Mission Year Ended 31 December 2024
I report to the charity trustees on my examination of the accounts of the Charity for the year ended 31 March 2025.
Responsibilities and basis of report
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 2011 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.
Independent examiner’s statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in in accordance with section 130 of the Charities Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of section 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 examination; or
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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.
Signed
Charles Noel
18[th] October 2025
CW Noel & Co 97 Harbord Street London SW6 6PN
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THE PORTUGUESE CATHOLIC MISSION
Portuguese Catholic Mission Statement of Financial Activities For The Year Ended 31 December 2024
| Notes TURNOVER Cost of sales GROSS SURPLUS Administrative expenses OPERATING SURPLUS/(DEFICIT) AND SURPLUS/(DEFICIT) FOR THE FINANCIAL YEAR The notes on pages 6 to 7 form part of these financial statements. |
2024 £ 44,863 (1,677) 43,186 (39,580) 3,606 |
2023 Restated £ 34,611 (2,793) |
|---|---|---|
| 31,818 (37,539) |
||
| (5,721) | ||
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THE PORTUGUESE CATHOLIC MISSION
Portuguese Catholic Mission Balance Sheet As At 31 December 2024
| Notes FIXED ASSETS Tangible Assets 4 CURRENT ASSETS Debtors 5 Cash at bank and in hand Creditors: Amounts Falling Due Within One Year 6 NET CURRENT ASSETS (LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS Income and Expenditure Account MEMBERS' FUNDS |
2024 £ £ 285,000 285,000 530 110,701 111,231 - 111,231 396,231 396,231 396,231 396,231 |
2024 £ £ 285,000 285,000 530 110,701 111,231 - 111,231 396,231 396,231 396,231 396,231 |
Restated 2023 £ £ 285,000 285,000 159 110,111 110,270 (2,645) 107,625 392,625 392,625 392,625 392,625 |
Restated 2023 £ £ 285,000 285,000 159 110,111 110,270 (2,645) 107,625 392,625 392,625 392,625 392,625 |
|---|---|---|---|---|
| 285,000 111,231 |
285,000 107,625 |
|||
| 111,231 - |
110,270 (2,645) |
|||
| 396,231 | 392,625 | |||
| 396,231 | 392,625 | |||
| 396,231 | 392,625 | |||
| 396,231 | 392,625 |
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the Trustees on 31 July 2025 and were signed on its behalf by:
Rossana Janete Duarte Chair of the Board of Trustees
The notes on pages 6 to 7 form part of these financial statements.
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THE PORTUGUESE CATHOLIC MISSION
Portuguese Catholic Mission Notes to the Financial Statements For The Year Ended 31 December 2024
1. General Information
Portuguese Catholic Mission is a registered charity, registration number 1121509. The registered office is 6 Minerva Close, London, SW9 6NZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Practice.
The financial statements are prepared on a going concern basis under the historical cost convention. The financial statements are prepared in Sterling which is the functional currency of the charity group and rounded to the nearest £1.
2.2. Turnover
Incoming resources are accounted for when received.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold Freehold property is held for the charity's use and is not depreciated Fixtures & Fittings 20%
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
4. Tangible Assets
| Cost As at 1 January 2024 As at 31 December 2024 Depreciation As at 1 January 2024 As at 31 December 2024 Net Book Value As at 31 December 2024 As at 1 January 2024 . Debtors Due within one year Prepayments and accrued income |
Land & Property Freehold £ 285,000 |
Fixtures & Fittings £ 6,962 |
Total £ 291,962 |
|---|---|---|---|
| 285,000 | 6,962 |
291,962 |
|
| - | 6,962 |
6,962 |
|
| - | 6,962 |
6,962 |
|
| 285,000 | - |
285,000 |
|
| 285,000 | - |
285,000 |
|
| 2024 £ 530 |
2023 £ 159 |
5. Debtors
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THE PORTUGUESE CATHOLIC MISSION
Portuguese Catholic Mission Notes to the Financial Statements (continued) For The Year Ended 31 December 2024
6. Creditors: Amounts Falling Due Within One Year
| . Creditors: Amounts Falling Due Within One Year | |||
|---|---|---|---|
| 2024 | 2023 | ||
| £ | £ | ||
| Accruals and deferred income | - | 2,645 |
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THE PORTUGUESE CATHOLIC MISSION
Portuguese Catholic Mission Detailed Income and Expenditure Account For The Year Ended 31 December 2024
| TURNOVER Sales Offertory - Standing Orders Offertory - loose plate Gift aid tax refunds Special collections Candles and palms Flower donations Bank interest received COST OF SALES Special collection payments Liturgical expenses Candles & palm expenses Flower expenses Event expenses GROSS SURPLUS Administrative Expenses Stipends Supply priests Travel and subsistence expenses Travel expenses Rates Property management and service charges Light and heat Water rates Cleaning IT & website costs Repairs, renewals and maintenance Insurance Printing & copying TV licence Accountancy fees Legal fees Other services Bank charges Depreciation of fixtures and fittings OPERATING SURPLUS/(DEFICIT) AND SURPLUS/(DEFICIT) FOR THE FINANCIAL YEAR |
2024 £ £ 2,122 2,535 30,910 4,586 2,722 94 305 1,589 44,863 1,035 200 20 422 - (1,677) 43,186 9,580 265 1,457 - 14,620 2,205 1,771 284 2,128 727 2,660 504 1,675 329 1,000 240 129 6 - (39,580) 3,606 |
2024 £ £ 2,122 2,535 30,910 4,586 2,722 94 305 1,589 44,863 1,035 200 20 422 - (1,677) 43,186 9,580 265 1,457 - 14,620 2,205 1,771 284 2,128 727 2,660 504 1,675 329 1,000 240 129 6 - (39,580) 3,606 |
Restated 2023 £ £ - 1,680 26,738 4,111 1,045 - - 1,037 34,611 1,045 423 - 349 976 (2,793) 31,818 9,591 730 1,104 430 14,325 1,974 1,965 204 - 553 143 - 502 159 1,000 4,418 - 1 440 (37,539) (5,721) |
Restated 2023 £ £ - 1,680 26,738 4,111 1,045 - - 1,037 34,611 1,045 423 - 349 976 (2,793) 31,818 9,591 730 1,104 430 14,325 1,974 1,965 204 - 553 143 - 502 159 1,000 4,418 - 1 440 (37,539) (5,721) |
|---|---|---|---|---|
| 44,863 (1,677) |
34,611 (2,793) |
|||
| 9,580 265 1,457 - 14,620 2,205 1,771 284 2,128 727 2,660 504 1,675 329 1,000 240 129 6 - |
9,591 730 1,104 430 14,325 1,974 1,965 204 - 553 143 - 502 159 1,000 4,418 - 1 440 |
|||
| 43,186 (39,580) |
31,818 (37,539) |
|||
| 3,606 | (5,721) |
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