2021-12-31-accounts

Registered number: 04982293

ASSEMBLEIA DE DEUS NO REINO UNIDO DIRECTOR'S REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

Proaccounts UK

Unit M228, 89 Bickersteth Road Tooting LONDON SW17 9SH

ASSEMBLEIA DE DEUS NO REINO UNIDO Director's Report and Unaudited Financial Statements For The Year Ended 31 December 2020

Contents

	Page
Company Information	1
Director's Report	2
Accountant's Report	3
Income and Expenditure Account	4
Balance Sheet	5
Notes to the Financial Statements	6—7
The following pages do not form part of the statutory accounts:
Detailed Income and Expenditure Account	8

ASSEMBLEIA DE DEUS NO REINO UNIDO Company Information For The Year Ended 31 December 2020

Director Rev ERNANI LARA Secretaries Ms FABIANA ALVES Mr MOACIR NETO Company Number 04982293 Registered Office 122 CHEVIOT ROAD WEST NORWOOD LONDON SE27 0LG Accountants Proaccounts UK Unit M228, 89 Bickersteth Road Tooting LONDON SW17 9SH

Page 1

ASSEMBLEIA DE DEUS NO REINO UNIDO Company No. 04982293 Director's Report For The Year Ended 31 December 2020

The director presents his report and the financial statements for the year ended 31 December 2020.

Statement of Director's Responsibilities

The director is responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations. Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period. In preparing the financial statements the director is required to:

select suitable accounting policies and then apply them consistently; make judgments and accounting estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Directors

The directors who held office during the year were as follows: Rev ERNANI LARA

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

On behalf of the board

E LARA

Rev ERNANI LARA

Director

29/09/2021

Page 2

ASSEMBLEIA DE DEUS NO REINO UNIDO Accountant's Report For The Year Ended 31 December 2020

Report to the director on the preparation of the unaudited statutory accounts of ASSEMBLEIA DE DEUS NO REINO UNIDO For The Year Ended 31 December 2020

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of ASSEMBLEIA DE DEUS NO REINO UNIDO which comprise the Income and Expenditure Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional­standards/rules­standards/acca­rulebook.html.

This report is made to the director of ASSEMBLEIA DE DEUS NO REINO UNIDO, as a body, in accordance with the terms of our engagement letter dated 30 May 2020. Our work has been undertaken solely to prepare for your approval the accounts of ASSEMBLEIA DE DEUS NO REINO UNIDO and state those matters that we have agreed to state to the director of ASSEMBLEIA DE DEUS NO REINO UNIDO, as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical­factsheet­163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ASSEMBLEIA DE DEUS NO REINO UNIDO and its director as a body for our work or for this report.

It is your duty to ensure that ASSEMBLEIA DE DEUS NO REINO UNIDO has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of ASSEMBLEIA DE DEUS NO REINO UNIDO. You consider that ASSEMBLEIA DE DEUS NO REINO UNIDO is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of ASSEMBLEIA DE DEUS NO REINO UNIDO. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

JULY CHAN

PROACCOUNTS UK

29/09/2021

Proaccounts UK Unit M228, 89 Bickersteth Road Tooting LONDON SW17 9SH

Page 3

ASSEMBLEIA DE DEUS NO REINO UNIDO Income and Expenditure Account For The Year Ended 31 December 2020

Notes TURNOVER Cost of sales GROSS SURPLUS Administrative expenses Other operating income OPERATING DEFICIT Interest payable and similar charges DEFICIT FOR THE FINANCIAL YEAR	2020 £ 139,527 (98,985) 40,542 (144,528) 40,873 (63,113) (728) (63,841)	2019 £ 224,885 (68,082)
		156,803 (188,558) 26,676
		(5,079) (1,805)
		(6,884)

The notes on pages 6 to 7 form part of these financial statements.

Page 4

ASSEMBLEIA DE DEUS NO REINO UNIDO Balance Sheet As at 31 December 2020

Notes FIXED ASSETS Tangible Assets 3 CURRENT ASSETS Debtors 4 Cash at bank and in hand Creditors: Amounts Falling Due Within One Year 5 NET CURRENT ASSETS (LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES Creditors: Amounts Falling Due After More Than One Year 6 NET ASSETS Income and Expenditure Account MEMBERS' FUNDS	2020 £ £ 6,909 6,909 130,429 68,647 199,076 (6,668) 192,408 199,317 (45,000) 154,317 154,317 154,317	2020 £ £ 6,909 6,909 130,429 68,647 199,076 (6,668) 192,408 199,317 (45,000) 154,317 154,317 154,317	2019 £ £ 18,938 18,938 156,022 58,818 214,840 (15,620) 199,220 218,158 ­ 218,158 218,158 218,158	2019 £ £ 18,938 18,938 156,022 58,818 214,840 (15,620) 199,220 218,158 ­ 218,158 218,158 218,158
		6,909 192,408		18,938 199,220
	199,076 (6,668)		214,840 (15,620)
		199,317		218,158
		(45,000)		­
		154,317		218,158
		154,317		218,158
		154,317		218,158

For the year ending 31 December 2020 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities

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.

On behalf of the board

E LARA

Rev ERNANI LARA

Director

29/09/2021

The notes on pages 6 to 7 form part of these financial statements.

Page 5

ASSEMBLEIA DE DEUS NO REINO UNIDO Notes to the Financial Statements For The Year Ended 31 December 2020

1. Accounting Policies

1.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities ­ The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

1.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

1.3. 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:

Plant & Machinery 25% straight line Motor Vehicles 25% straight line Computer Equipment 25% straight line

1.4. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income and expenditure account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to income and expenditure account as incurred.

2. Average Number of Employees

Average number of employees, including directors, during the year was as follows: 5 (2019: 2)

3. Tangible Assets

Cost As at 1 January 2020 As at 31 December 2020 Depreciation As at 1 January 2020 Provided during the period As at 31 December 2020 Net Book Value As at 31 December 2020 As at 1 January 2020	Plant & Machinery £ 23,625	Motor Vehicles £ 42,292	Computer Equipment £ 2,568	Total £ 68,485
	23,625	42,292	2,568	68,485
	20,672 1,477	26,307 10,552	2,568 ­	49,547 12,029
	22,149	36,859	2,568	61,576
	1,476	5,433	­	6,909
	2,953	15,985	­	18,938

Page 6

ASSEMBLEIA DE DEUS NO REINO UNIDO Notes to the Financial Statements (continued) For The Year Ended 31 December 2020

4. Debtors

Due within one year Other debtors Director's loan account 5. Creditors: Amounts Falling Due Within One Year Net obligations under finance lease and hire purchase contracts Trade creditors Bank loans and overdrafts Accruals and deferred income 6. Creditors: Amounts Falling Due After More Than One Year Bank loans 7. Obligations Under Finance Leases and Hire Purchase The maturity of these amounts is as follows: Amounts Payable: Within one year 8. Directors Advances, Credits and Guarantees Included within Debtors are the following loans to directors: The above loan is unsecured, interest free and repayable on demand.	2020 £ 278 130,151 130,429 2020 £ 12,729 2,759 (10,090) 1,270 6,668 2020 £ 45,000 45,000 2020 £ 12,729 12,729 12,729	2019 £ ­ 156,022
		156,022
		2019 £ 22,251 2,759 (10,090) 700
		15,620
		2019 £ ­
		­
		2019 £ 22,251
		22,251
		22,251

1. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

1. General Information

ASSEMBLEIA DE DEUS NO REINO UNIDO is a private company, limited by guarantee, incorporated in England & Wales, registered number 04982293. The registered office is 122 CHEVIOT ROAD, WEST NORWOOD, LONDON, SE27 0LG.

Page 7

ASSEMBLEIA DE DEUS NO REINO UNIDO Detailed Income and Expenditure Account For The Year Ended 31 December 2020

	2020 £ £	2020 £ £	2019 £ £	2019 £ £
TURNOVER Sales COST OF SALES Subcontractor costs Other direct costs GROSS SURPLUS Administrative Expenses Directors' salaries Wages and salaries Travel and subsistence expenses Rent Rates Light and heat Repairs and maintenance Motor expenses Computer software costs Insurance Printing, postage and stationery Advertising and marketing costs Telephone Accountancy fees Other legal and professional fees Depreciation Entertaining Sundry expenses Other Operating Income Other operating income Job retention scheme grant OPERATING DEFICIT Interest payable and similar expenses Bank charges Other interest payable DEFICIT FOR THE FINANCIAL YEAR	14,935 84,050	139,527 (98,985)	9,100 58,982	224,885 (68,082)
	24,000 19,800 8,473 46,182 2,212 2,177 161 8,756 ­ 3,711 ­ 6,930 2,563 924 6,250 12,029 ­ 360		12,000 23,811 1,821 73,578 351 1,479 486 9,484 278 3,142 156 10,925 4,153 1,975 3,831 12,029 790 28,269
		40,542 (144,528) 40,873		156,803 (188,558) 26,676
	­ 40,873		26,676 ­
	728 ­		1,535 270
		(63,113) (728)		(5,079) (1,805)
		(63,841)		(6,884)

Page 8