2022-10-31-accounts

Charlty Number: 1129415 IGREJA PALAVRA VIVA LTD TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 3111012022 Company registration number .' 05967067

IGREJA PALAVPA ￿VA LTD CONTENTS Page Legal nd adrnlnl¥tr•tfv• Inforniallon Tr￿1￿ r•port Ind•pondent Examln•r'B R•port Stat•m•nt of flnan¢lal actlvlU•• Bilane• Sh••t Not￿ to th• fiNncl•l stat•m•nts

IGREJA PALAVRA WVA LTD CHARITY INFORMATION FOR THE YEAR ENDED 31 O¢tobor 2022 TRVSTEE.. Mr. Nll*on M•rtln• REaisTERED OPFlCe.. 1S All•n•wood Alb•rt OAv• London 8W19 8JX CHARITY NUMBER.. 112941S ACCOUNTANTS.. C•lculo Con•ult•n¢y Lld 3rd noor, Offl¢• 5, 21 Knlghtsbrld9• SW1X 7LY London OOVERNING INSTRUMENT.. Al•mor4ndum & Artl¢l•• of A••0¢1￿<1￿

Tvut•M r•port forth• year •nd•d 31 Octrb•r 2022 The Irui•e8 pr•¥ent their amual re￿ ￿ fiThanr4 stknent8 f+y Ihe y••rendèd 31 Odober 2022. The Iritstee$ have adopt•d the prow$10￿01Ihe S18ternentPrxtKeA￿￿fitsng and ReFWb'r¥J by chant￿ imued in Mw¢h 200S in preparing the annual reFort and statemenl ol ￿ charty. Th• obJ•¢t4 olth• ¢h•rfty •rvJ: 1. To advarKe t￿ Ch￿1￿￿ farth for th• PU￿1¢ b8rfft wtys and in such p of the United Kln910rn as Iha tNstsa$ fr¢￿ limv to b.mo may think fit". 2.To rdie¥• wcknè¥s aThJ fina￿4a1 hardship and to promote and preserve good he ty the provwon oflun¢4. goods cr ices of any k￿￿. l￿dIng through the provob)n of counselliNJ and SUFWrt in $uch ports of Ihe Unled ￿"n91￿M as th• Iruste•i from bme to timthink fii.. and 3. To athance education lofthe wtlc benefft in and n Bu¢h pwls otthe Vnlted K•)gdom as Ihe twstees Ir>m tir￿ to tun• m&y thith fil. trustees meet reg￿ to th• thty allaivs. Tr ¢4iwty has many voknrfews durlng the yw. Developm•nt. activth• and •ehl•vemonts Tho org#ni88tiM held s¢JCc81￿r meetings throuth tha year in vthKh w4uipped anrl educatod on tha nr1￿88 and d¢¢trin8s of Ihe Chriian fath. The orgaThsalh)n W several confer•rw during thts in Ivhi individuals cgm• Irom 1 ar0￿d Cl￿nIry lo attend. has woduced good resu#s in reaching arKI helpln9 rnern￿ of the Mmrnunity. TrnnMetlon¥ and pottlon Tho Statem￿ XEr¥￿"e$ slw 8 kn8s of £13.778. Fixad Asmts Oetakd olrnov•ments in lh langibl• Us•d ty th• Chty arg s•t out kn the 8 toth• acwjrrts. Fund V￿labl• Th• pre￿ntIeve1 olfrJnthn9 is ad•qbJate 10 8WYPOrt the of charfy aetNths in OpWati￿ for the medium tem). gnd Ihv tiu6t•fs e4nsKJer tho F¢)iithx ofth? to be 8thsfactw. Rl•k M•n•gom•ht Th• Irust80s acbvety rovi•w the major risk¥ whKh the charity face$ on a regular basis and bdigve thai mwnt8inwJ resThe$ aloJfTent knvel•. comb￿ed with an ann¥al r8viÈwofthe controh overkey fm8rthl sy8t•m$. willprovidè 8ufficient resotsr¢es in event tsf adverno cond￿￿8. The Irusiegs have exJmine<l other operatJon¥l and bu&ness ￿Sk$ f8ced by Ihe tharity and confirrn that they ha¥• eStsWL5he4 $yslem5 to miw lh6 ¥4nif￿￿t r￿k1.

Tru•t•ts r•port forth• y•ar end•d 31 O¢tob¢r 2022 Charty * req￿re¥ th• Irust•u to w•pwe fin8naal State￿nts for each financial year ￿th give a true and fair view of the stale of affair5 of the charity al Ihe year end and its inctyning resrJrces ynd ￿sourceS expended durin9 that yoar. In preparing Ihw firbancid staemenls. the trustees required to.. Seled surtable accountirg OKies and Ihen appty tsm con5o1onty.' Make judgamgnli an¢J tttimates that arB reasonabk and wudont.. Sts¢o wh61her apPlub￿ accounting &tsndafds and statements ofrectJmmwthJ wath¢e hove been foNtrrt•d 8u4'1 to any departure5 disek)sed ar￿ explw'ned In the finaThual slalamerrts." •rJ Preparé the fina￿#1 ststèments on the goirKJ concem ba6is unl•ss it Is apprqJrlat• to w•surne Ihot thé ¢harity will Contsnue in bune$$. Th8 InJ5t•es are re$ponsitrAe fN keepng propor acc4JnbThJ recorrjs dthewith r•a8wW accLnCy ?1 ony Ihe fnanLial ￿rtIOn oflhe arhl enalle them lo ensure th¥t Ihe stmen18 fxynpty with the Charils Acl 20C6. They are ￿s0 responsible for $afeguardmg the ass￿$ of the th￿lty and hence tak￿g r¢a$onable Apps for Ihe prevenbon ￿ doiec4th of frO￿j •vJ othet wre9￿￿19$. Indeper￿ent Exarnination A resolution Ihat RLJollo BaslK• ts be appomtsd •5 Thpend¥rt bè put to the Annual G•ner oelhg. Thts tepryt wos apwwed by thè tnjstéè ¢M 2W712023 *Jd $y)od on ts b•haifby Mr. Ni 2110712 on n$

Indep•nd?nt Examlner'8 Report To the Iru•to•1 IGREJA PALAVRA VIVA LTD I report on the ac¢ounl8 ofthe thurch forthe yaar endèd 31 Odober2022 sel out on the lollowin9 pa9&$ which hg¥e beon prepared basd on tho •¢counting polict&s shown in the correspondin9 pages. Respective responsltslilie5 of trustee8 anil &x8miner T￿ trustees ol th? churth a￿ r•iponsiblo for the pr•parati%)n of accounl$'. they con&KSer that the audit reqyironlent under soLllon 43121 of tho Charit￿￿ Aet 1993 Ith¢ 1993 Atll. doè$ not oppty. 11 is my re8pon$l￿.1ty lo.. Examine the accounts under Jects'on 43131 of Ihe 1993 ACL Follow the procedures laid drMn In the G6nerJl Oiretlions wen by Ihe Ch8rity Comrnl88hMer6 madtr un48r sethon 431nibl ef Ihg Act 1993 Acl. Slate whether parbcular rn811er$ have come lo my atteTh1￿n. 8asl8 of Independent axomknerf8 r•porf My examlngiion wa$ earrydd wt in accordancé with the general DIrect￿n¥ given by th• Chanty Commis$kners. A OX8minaiion indudes 8 review ofthe accouniin9 records kept by the church and a ¢(vnparisgn of the 8¢¢0unts presorf8d with those rtcords. It indudes con¥ideraiion of Ihe unusual or dlJ¢losure$ in the acCO￿niS aTrJ 8oeklng eX￿#not10n8 from you ths Irustees cone•rning any Such mBtters. The procadures und•rt3kon do not provid8 811 tho 0¥￿enCe thai would b• i•quired In an audtt, #nd conwuentsy I do not expr913 an audit opinp)n on the view gwen by the ac¢ountS. Independent examine¢$ slatern￿l BaBed on my gxninatlon, no m4tter8 have comè to my att•nlion whl¢h gives me reasonÈble cause to believ8that in 8ny material ro$p8GI. accounting records havé not been kept in accordanGe wilh $e¢tKn 41 of the 1993 Act or Ih81 the aCCOLnts pre8ented do not acwrd with Ihose records. or comply wilh th8 accountlng rèquirgmenl of thè 19$3 Acl. No mottèr h85 com? to my all•ntion in connectk?n with my ex8minotson lo which. in my oplnion, attenllon should bb drawn to ènable a prtwr underslaling ol Ihe i¢¢ounls lo be r6aGhed. Vedant Patél ACCA Membersh￿ number 1e67798 22107r2023

rth T•1 T¢MI 21.51• 11771 13m ij 77• 16.45J •5 lee 9•465 J1.2* '.10.2JJ 110233 48.454

IGREJA PALAVRa VNA LTD Unt••trKt•d 2022 2021 Hx•d ts• Tlnglbh Cwr•rbt4M•I• C••h •t b•ith and In hand 9.787 9.787 10.5 Crdltorn'. air•Jiinl¥ hllry du• on• io 120.021 120.Q21 107.0s 110.234 110.233 Crndltorn: anv)unts ￿￿￿9 du• •ft•r pn• Funds ofth• Chwlty Unr•thctsd fvnd• R••trkt•d In¢oirnTr ￿nd$ 110.233 110.233 98,414 12 110.233 110,2 memt4r8 reW￿j the ctynpArryto an accwts tr ac￿￿1th￿ fty C£￿[￿n9 thll thètrw*¢s

IGRE)A PALAVRA VIVA LTD. NOTES TO TME ACCOLINTS FOR THE YEAR ENDED 31 O¢tober 2022 1. Aceounyng Conv9n￿On The fin8nc181 statemen1$ are prepared under the histon¢al cost convention and lollow the recommendalion$ in. Accounting and R8porfjng by Charitios.. stat￿￿ent ol Recommonded Practice. issued in March 2005 ISORP W)Sl and th8 Chari1￿8 Act 2006. The Charity h8$ taken advÈnta9e of Ih6 exernplion in FRS01 from the requirament to produce a rash flow st8tèment because it is a $mall charity. l Accountlng poll¢￿5 R8co#nltlon of InGomlt7g ro8oureo• Th•8ts are included in thè sl8lem&nt of Fln8n¢ial A¢Vvities (Sofa) when.. The charity bg¢ome8 entiled lo the resour¢es', The tru5tee8 are ¥irtualty ¢ertair they will roceive Ihe resources., and The monetary value ¢an ￿ rneasurett with sufficAent re118bilty. Incomlng rn•ourG•S relat•d •xpondltur8 er8 incoming rasourcaÈ havo related expondrtura las with fundrai￿n9 or contr8U Income) the In¢omlng rewces and r•18ted expènditure grè rworted gro81 in th8 Sofa. Grnnt And donatlon• Grants and (k)nalion$ are only induded in Iho Sofa when Ihe ch¥rity has unconditional enbU¢mefit lo the resowrces. T￿ reclalm• on dOn4￿On• and glft• Incomln9 r8sovrc83 from tsx r8cloirns 8re in¢Jud8d in lh8 Sofa al tha s￿lI time 8$ thè grfi to which they reJat•. Glft8 In klnd Grfts in kind •r• actounied for al a r¢a6on8bl• eutimate of Ihelr value lo Ihe tharity ty the 8rnouni actuaty rtsalsad. in kind for sale Of distribulv)n are indud•d in Iha arLounls a$ 9ift$ onlyvthen or diatri￿jt•d by Iha chartty. Grts in klnd for u•0 by th• ¢harity arè indudad in the Sofa as incorning re6tyJrc¢s when re￿1¥able. Inv•8lm•nt Inctsm• Th18 is I￿ud80 in tha aCcX•￿tl when receiva￿8. U•blllty r•co9nltlon Liabilities are recognlsod as Soon as thare 5$ a legal or eon8trucliva oblvJ8th)n C￿M￿NIting Iht thmty lo p4y 041 resources. Gov•m•nco eo4t¥ Costs of the preparatKn and èxaminalion of st81ulory accounts. Ihe c4sts of Iru$ie8 meetings and co81 of any legal 8d¥ico lo trustees on governance or consli14Jlional matters.

IGREJA PALAVIiA VIVA LTD. NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 Octob•r 2022 Qr•nt8 wlth p•rfoThan¢• condltlon• ere th8 ¢h8nty wves 8 gfart ith cOnd￿on8 for its paynxnt b•ry a sp8uk l•vd ol seThr• orouut to b¢:.provide¢, SLth grani$ a￿ onty re¢tyJni6ed in the So18 once the rwent ofthè prtybjad the spxfvd sert• V outw. Grants p4y4bl• wtthoul p•rfonnan¢¢ Gondrtlonty These are onty ￿OgnISe1 in t￿ accounts when a comrrytmeAt ha8 been m•de al￿ there ar• no conditions lo be moi reLqlkng lo the gwt which remain in the entrc4 of Ihe thwity. SuppL%rt c￿ts Support CO8t8 int￿6 contr81 and have been olkxated to thity cosi e4tegories on • ba￿8 ¢on&sttht wilh tho ol re50urco8, è.g. awwig wwrty ￿¢t1 by tA￿r w•s$. orpw Sla(1 c•st5 by Um& spent snd Other Costs by thaiw usap. Investm•nts Inv•¥¢rnents quot&d on a r•cognised stlxk exchange 8re v•hJed ai rnark￿ •t ts yow •nd. Other imf•1Th￿I 4$68ts are induded al Irust•s' b¢81 •stJmat• of market ￿U¢. 3. Anaty#l• of Incomlng r•iou 2022 2021 Voluntsry In￿mI Cl￿r¢￿ D¢y￿￿on$ JRS 56.219 21,S19 5,39S Tot 56.219 26.914 Inv••tnwnt Incom• krterest T¢)tal 56.219 26.914 10

IGREJA PALAVRA VIVA LTD. NQTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 Octlihr 2032 4-7. Anaty•lb ol rnsour¢•i •xpond•d Analy￿¥ 2022 2021 Colts ol i•nornUng volunlary In¢om• Ministry SuppJt 39,728 87,361 T)tsi 39.726 67.361 Fundrthllno tr•dln9 co8 Totsi Inv•&kn•nt m•n•g•m•nt Tot•1 Ch•rftsbl• •cllvltl•¥ Adrfi8lre Yotal ACCO￿t•￿eY and 1.72S 1.505 Totsl 1,725 1.505 Qov•rnanc• co• 2022 2021 Rtyiei TdepNJn• Rent Insuranc• Co81 hi•rnt Transport 1.330 Ro8d l&¥ Prol••iional Iv Int•rneUDtynain B•nk f•as Postg90 Se¢1* ￿Pp Stationery •nd ¢eleWonfr D•pYocio1ion Suts¢ri#ioni Support Mlt 215 11.S45 81 193 6,¢Q3 Totsi 28.646 23.214

IGREJA PALAVRA VIVA LTD. NofES TO THE ACCOUNTS FOR THE YeAR ENDED 31 Octob•r 2022 9. D•btor• £887 10.11. Cr•dlt¢)Tr £120.021 12. PAovwn•nt of lund• un IgnfArd WT¢•• 58219 S.219 89.gb7 69.997 T0141Fwth. 95.451 1t023J 110.233 13. EmployM• 1012 Nun•r 20?1 Th• p¥t• of th• o•Kyln thb¢h lh• T4tt 14. Tru•t••• Exp•n•• 12

IGREJA PALAVRA LTD. NOTES TO THE ACCOUNTS FOR THE YEAR ENDEO 31 O¢tober 2022 IS. F••• for ox•mln4llon or ludlt th• •¢¢ount• K¢ourrt• £0 Jc••l ￿dI9￿* •wrdn•rorwffl 16. GF¥ntin4 nla 13

IGREJA PALAVRA VIVA LTO. NOTES TO TME ACCOVNTS FOR THE YEAR ENDED 31 October 2022 Dear Slr•, Vl• conff mi th8 following Inforniatl¢+n in conn•ction wlth th• IlnanGlal 8tat•m•nts for th• yo•r 31 Octoler 2022 l• to Ix b•st ol Dur knowledg• nd bellef, Iru• and falr. bo•rlng in mlnd th• roqulrem•nts of tho Charltl•i Act 1993. 1. G•n•rnl To tho be$1 our acknO￿edge wtd bdiod all IranSa￿lOn8 undertaken havg been pioporfy recorded in the accothting r•o)rds and Ihele financ¥al $laiemenls and all relev8nl re¢ord5 have bgen 9iven to you. 2. Accountlng Pollclo• Th& AccounOngJ poliues used and d8tai18d In Iho finana818t8tgrnonls and aro ¢ons¥tent wrth those adoptedlin the proviou$ financial slalements. 3. Stst•m8nt of FlnArt¢lal A¢tlvltlg9 Exc•pt ¥ dl•closed In the fin&ncl•l Jjtstsments, the rolukts ftyrthe year w¢r• not matorllly affectsd b: 11 Irans8elion$ ol & sort not usu811y undortaken by the tharity 21 circumstances of an excepiional or non-re¢urrent nature 31 ¢haroes or credits relabn9 to prior or 41 Any change in Ihe b881$ of acceunt4ng. Any expendituré includad in the fin8nci81 $lalement8 (where receipt$ or Vou£*￿5 were not AvaiLqblel was prop¢rty mad• in conneetson wrth the carry￿9 #n olthg charty'¥ bu5ine88, unloss sp8ofi¢Jlty notified lo you as being of 8 private n8lure. 4 Flx•d A•88t& lal The charity ha5 a s8ll$faciory IIUe ¢f all fixed a8S&t$ induded in the financi818t8tethrts. Ibl The fixgd assets lo which the charity has sali$18Ctory litle are induded in Ihe finanoal slatemeni$. 1¢) Nl amoun18 of expendilure c8pil8li8ed in respocl of fix8d 9s5els as de1811ed In the fin&nci¥l 51atement$ re#re#ent expondrtvre incurred in awuiring 8ddition81386ets or improving exi$ling assals. No frxpenditure is of tev8nue natur8. S. Debtorn1£8871 B￿anceS Includ￿ in Ihg finan￿81 statemenls are all Val￿ debtor5 Qr prepaymants. 8. Oth•f Current A88ets1£8.9001 In our opinlon, othBr CU￿ent 4$Jet¥ are8 •xpeGted lo reali¥e in the ordln8ry ￿Urse of buslness at teB3t the affpunts at whlch %￿Y arn staled In the Charity'$ Balance Sheet 7. LIabIll￿e8(£120.021) All know liablrtio• ol maleriol 31 October 2022 are Shown In tho fin8naBI $tatèm?nl8 including the liabilrfy. 14

1. Capltal Commltm•nts On 31 Odob¢t 2022 thoro wer• no cthnffthent5 fly￿￿191 expenthjre
2. ConUng•nt Uabllltl No ¢ontingent Ilatsl￿eS •xi8¢e¢ on 31 Odober 2022.
3. Po¥t B•l•nc• Sh••t •v•nts No •v•nls hav• ¢)ccurn•d ts•￿••n 31 Oclob•r 21)22 and tho ollhth klWwhi¢h m•t•W affoct thl finond•l $t4lem•nts.
4. Tr•nm¢￿￿no wllh Tru•t••¥ AJI Irw5action6 lh• trviioes forlh• y•¥ •r•1•d 31 October 2022 w• in th• ar£0￿18.
5. Oth•r Rd•t•d P4rty Tr•n••¢llon• Thr• wer• no party retoi•d tr•nMaiorrd lh• y••r •Tr1•d 31 Octobor 2022.
6. Oolng ¢on¢•m In opinlon lh• ch•rity wil hwe 8d•quat• r•s¢ur¢•• •vaaBbl• lo firwK• il• tradkng •nd olher ob￿9•1￿>R1 d of th¢ 12 month¥ from lh• d¥1• ol Ihii 18ller. rkng lh•
7. L•w •nd R•gul•llor cmfimi Ih•i th• company etynpli•d with •1 Iw •r•J Mgul￿nI r•l•¥anl of lh• ofth• ¢hwty thrln9 y•4r •nd•d und•r ￿lM•1 exomirwkn th•t • h•v• m•d• •v•dablo al r￿9¥•nt InlNm•ikn n•GOBW for •xtsrnal examln•tbn purpose%. Yourn f•1 fulty