Registered Number: 1123875 England and Wales
MISSAO CRISTA VIDA
Report of the Directors and Unaudited Financial Statements
Period of accounts
Start date: 01 January 2025
End date: 31 December 2025
MISSAO CRISTA VIDA Contents Page For the year ended 31 December 2025
| Company information | 3 |
|---|---|
| Directors' report | 4 |
| Accountants' report | 6 |
| Income statement | 7 |
| Statement of financial position | 8 |
| Notes to the financial statements | 10 |
| Detailed Income Statement | 13 |
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MISSAO CRISTA VIDA Company Information For the year ended 31 December 2025
| Directors | W P Simoes |
|---|---|
| J Boulter | |
| Ms B Portbury | |
| Mrs C Simoes | |
| Registered Number | 1123875 |
| Registered Office | 31 Shadowbrook Avenue |
| Newall Green | |
| Wythenshawe | |
| Manchester | |
| M23 2BD | |
| Accountants | Accounting Solutions Manchester |
| 10 Milton Road | |
| Stretford | |
| Manchester | |
| M32 0YA |
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MISSAO CRISTA VIDA Directors' Report For the year ended 31 December 2025
The Report of The Trustees
The trustees present their report with the financial statements of the charity for the year ended 31st December 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
Promote the Christian faith through weekly congregational worship and other appropriate means. Develop a Newall Green community resource centre that will promote active engagement and informed citizenship. Develop a variety of services in consultation with local residents addressing local needs and create opportunities for volunteering, paid employment and youth empowerment. Public benefit
Missao Crista Vida exists for the benefit of the public, and its 'Objectives and Aims' are stated above STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number 1123875
Principal address
31 Shadowbrook Avenue Newall Green Wythenshawe Manchester M23 2BD
Trustees
W P Simoes J Boulter Ms B Portbury Mrs C Simoes
Independent Examiner
Accounting Solutions Manchester 10 Milton Road Stretford Manchester M32 0RD
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MISSAO CRISTA VIDA Directors' Report For the year ended 31 December 2025
Directors
The directors who served the company throughout the year were as follows:
W P Simoes
J Boulter
Ms B Portbury Mrs C Simoes
This report was approved by the board and signed on its behalf by:
W P Simoes Director
Date approved: 11 February 2026
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MISSAO CRISTA VIDA Accountants' Report For the year ended 31 December 2025
Independent examiner's report to the trustees of Missao Crista Vida
I report to the charity trustees on my examination of the accounts of Missao Crista Vida (the Trust) for the year ended 31st December 2025.
Responsibilities and basis of report
As the charity trustees of the Trust 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 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 material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do 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.
.................................................... Accounting Solutions Manchester 10 Milton Road
Stretford Manchester M32 0YA 11 February 2026
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MISSAO CRISTA VIDA Income Statement For the year ended 31 December 2025
| Notes Turnover Gross profit Administrative expenses Operating profit 2 Profit/(Loss) on ordinary activities before taxation Tax on profit on ordinary activities Profit/(Loss) for the financial year |
2025 £ 31,240 31,240 (30,205) 1,035 1,035 0 1,035 |
2024 £ 24,556 |
|---|---|---|
| 24,556 (21,606) |
||
| 2,950 | ||
| 2,950 0 |
||
| 2,950 |
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MISSAO CRISTA VIDA Statement of Financial Position As at 31 December 2025
| Notes Fixed assets Tangible fixed assets 4 Current assets Debtors 5 Cash at bank and in hand Creditors: amount falling due within one year 6 Net current assets Total assets less current liabilities Net assets Capital and reserves Profit and loss account 7 Members' funds |
2025 £ 13,583 13,583 12,850 2,362 15,212 (786) 14,426 28,009 28,009 28,009 28,009 |
2024 £ 15,101 |
|---|---|---|
| 15,101 9,850 2,738 |
||
| 12,588 (715) |
||
| 11,873 | ||
| 26,974 | ||
| 26,974 | ||
| 26,974 | ||
| 26,974 |
For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
-
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
-
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
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MISSAO CRISTA VIDA Statement of Financial Position As at 31 December 2025
The financial statements were approved by the board of directors on 11 February 2026 and were signed on its behalf by:
W P Simoes Director
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MISSAO CRISTA VIDA Notes to the Financial Statements For the year ended 31 December 2025
General Information
Missao Crista Vida is a charity registered in England and Wales - Registered charity number 1123875.
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 15% Reducing Balance Improvements to property 25 Years Straight Line
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MISSAO CRISTA VIDA Notes to the Financial Statements For the year ended 31 December 2025
2. Operating profit/(loss)
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| The operating profit is stated after charging: | ||
| Depreciation of tangible fixed assets | 481 | 481 |
3. Average number of employees
Average number of employees during the year was 0 (2024 : 0).
4. Tangible fixed assets
| Tangible fixed assets | |||
|---|---|---|---|
| Cost or valuation At 01 January 2025 Additions Disposals At 31 December 2025 Depreciation At 01 January 2025 Charge for year On disposals At 31 December 2025 Net book values Closing balance as at 31 December 2025 Opening balance as at 01 January 2025 Debtors: amounts falling due after one year Other Debtors |
Fixtures and Fittings £ 31,912 - - 31,912 24,997 1,037 - 26,034 5,878 6,915 |
Improvements to property £ 11,718 - - 11,718 3,532 481 - 4,013 7,705 8,186 2025 £ 12,850 12,850 |
Total £ 43,630 - - |
| 43,630 | |||
| 28,529 1,518 - |
|||
| 30,047 | |||
| 13,583 | |||
| 15,101 | |||
| 2024 £ 9,850 9,850 |
5. Debtors: amounts falling due after one year
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MISSAO CRISTA VIDA Notes to the Financial Statements For the year ended 31 December 2025
6. Creditors: amount falling due within one year
| Creditors: amount falling due within one year | ||
|---|---|---|
| Trade Creditors Accrued Expenses |
2025 £ 360 426 786 |
2024 £ 290 425 |
| 715 |
7. Profit and loss account
| Balance at 01 January 2025 Profit for the year Balance at 31 December 2025 |
2025 £ 26,974 1,035 |
|---|---|
| 28,009 |
8. RAISING FUNDS
With regards to raising donations and legacies, supporting administrative costs for 31.12.2025 were £30,205, and 31.12.2024 £21,606.
9. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31st December 2025 nor for the year ended 31st December 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31st December 2025 nor for the year ended 31st December 2024.
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MISSAO CRISTA VIDA Detailed Income Statement For the year ended 31 December 2025
| Turnover Gift aid Tithes Offerings Donations Gross profit Administrative expenses Staff Training Event expenses Accountancy Fees Legal and Professional Fees Pastors Stipend Subscription Expenses Rent and Rates Travelling Expenses Depreciation Depreciation Charge: Improvements to property Business Insurance Printing, Postage and Stationery Sundry Expenses Donations Operating profit Profit/(Loss) on ordinary activities before taxation Profit/(Loss) for the financial year |
432 2,079 1,475 0 17,273 176 3,400 474 1,037 481 295 14 1,469 1,600 |
2025 £ 658 7,445 5,177 17,960 31,240 31,240 (30,205) 1,035 1,035 1,035 |
0 2,459 425 450 9,500 766 2,390 588 1,220 481 265 20 1,430 1,612 |
2024 £ 798 3,215 4,317 16,226 |
|---|---|---|---|---|
| 24,556 | ||||
| 24,556 (21,606) |
||||
| 2,950 | ||||
| 2,950 | ||||
| 2,950 |
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