Registered number: 04982293
ASSEMBLEIA DE DEUS NO REINO UNIDO DIRECTOR'S REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
London (Strand) Office 7 Bell Yard LONDON WC2A 2JR
ASSEMBLEIA DE DEUS NO REINO UNIDO Director's Report and Unaudited Financial Statements For The Year Ended 31 December 2022
| 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 2022
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 London (Strand) Office 7 Bell Yard LONDON WC2A 2JR
Page 1
ASSEMBLEIA DE DEUS NO REINO UNIDO Company No. 04982293 Director's Report For The Year Ended 31 December 2022
The director presents his report and the financial statements for the year ended 31 December 2022.
Directors
The director who held office during the year were as follows:
Rev ERNANI LARA
Statement of Director's Responsibilities
The director is responsible for preparing the Director's 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.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
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
Rev ERNANI LARA
Director
29/12/2023
Page 2
ASSEMBLEIA DE DEUS NO REINO UNIDO Accountant's Report For The Year Ended 31 December 2022
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 2022
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/professional-standards/rules-standards/acca-rulebook.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 16 March 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/technical-factsheet163.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.
Signed
S&S CONSULTANCY SERVICES LIMITED
29/12/2023
London (Strand) Office 7 Bell Yard LONDON WC2A 2JR
Page 3
ASSEMBLEIA DE DEUS NO REINO UNIDO Income and Expenditure Account For The Year Ended 31 December 2022
| Notes TURNOVER Cost of sales GROSS SURPLUS Administrative expenses Other operating income OPERATING DEFICIT Interest payable and similar charges DEFICIT FOR THE FINANCIAL YEAR |
2022 £ 317,107 (132,381) 184,726 (197,874) - (13,148) (2,781) (15,929) |
2021 £ 152,924 (93,628) |
|---|---|---|
| 59,296 (130,831) 16,303 |
||
| (55,232) (906) |
||
| (56,138) |
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 2022
| 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 Creditors: Amounts Falling Due After More Than 7 One Year NET ASSETS Income and Expenditure Account MEMBERS' FUNDS |
2022 £ £ 830 |
2022 £ £ 830 |
2021 £ £ 1,107 |
2021 £ £ 1,107 |
|---|---|---|---|---|
| 121,737 6,966 |
830 124,388 |
129,320 22,850 |
1,107 140,040 |
|
| 128,703 (4,315) |
152,170 (12,130) |
|||
| 125,218 | 141,147 | |||
| (42,968) | (42,968) | |||
| 82,250 | 98,179 | |||
| 82,250 | 98,179 | |||
| 82,250 | 98,179 |
For the year ending 31 December 2022 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.
On behalf of the board
Rev ERNANI LARA
Director
29/12/2023
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 2022
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.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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.
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:
| Plant & Machinery | 25% reducing balance |
|---|---|
| Motor Vehicles | 25% straight line |
| Computer Equipment | 25% straight line |
2.4. Leasing and Hire Purchase Contracts
Assets obtained under 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2021: 5)
4. Tangible Assets
| Cost As at 1 January 2022 As at 31 December 2022 Depreciation As at 1 January 2022 Provided during the period As at 31 December 2022 |
Plant & Machinery £ Motor Vehicles £ Computer Equipment £ Total £ 23,625 42,292 2,568 68,485 23,625 42,292 2,568 68,485 22,518 42,292 2,568 67,378 277 - - 277 22,795 42,292 2,568 67,655 ...CONTINUED |
|---|---|
Page 6
ASSEMBLEIA DE DEUS NO REINO UNIDO Notes to the Financial Statements (continued) For The Year Ended 31 December 2022
| Net Book Value As at 31 December 2022 As at 1 January 2022 5.Debtors Due within one year Other debtors Director's loan account 6.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 7.Creditors: Amounts Falling Due After More Than One Year Bank loans 8.Obligations Under Finance Leases and Hire Purchase The future minimum finance lease payments are as follows: Not later than one year |
830 | - - 830 |
|---|---|---|
| 1,107 | - - 1,107 |
|
| 2022 2021 £ £ 510 510 121,227 128,810 |
||
| 121,737 129,320 |
||
| 2022 2021 £ £ - 4,538 - 959 3,895 6,213 420 420 |
||
| 4,315 12,130 |
||
| 2022 2021 £ £ 42,968 42,968 |
||
| 42,968 42,968 |
||
| 2022 2021 £ £ - 4,538 |
||
| - 4,538 |
||
| - 4,538 |
- 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.
10. 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.
Page 7
ASSEMBLEIA DE DEUS NO REINO UNIDO Detailed Income and Expenditure Account For The Year Ended 31 December 2022
| 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 Insurance Advertising and marketing costs Telephone Accountancy fees Other legal and professional fees Depreciation Sundry expenses Other Operating Income Job retention scheme grant OPERATING DEFICIT Interest payable and similar charges Bank charges Bank loan interest DEFICIT FOR THE FINANCIAL YEAR |
2022 £ £ 317,107 27,330 105,051 (132,381) |
2021 £ £ 152,924 15,594 78,034 (93,628) |
|---|---|---|
| 184,726 12,000 30,650 27,395 87,007 - 4,530 600 8,884 5,479 4,805 5,706 1,080 4,871 277 4,590 (197,874) - - |
59,296 12,296 27,298 10,682 43,716 2,620 2,043 432 9,794 2,502 6,937 3,561 340 2,576 5,802 232 (130,831) 16,303 16,303 |
|
| (13,148) 609 2,172 (2,781) |
(55,232) 690 216 (906) |
|
| (15,929) | (56,138) |
Page 8