UNiViDA Fringing life, hope & opportunity to Ghildren in Brazil Annual Report & Financial Statements Year Ended 31st December 2022 Vri.1LmNQPQ.ts,.,:, 99 I I
UNiViDA Trustees, Annual Report forthe Year Ended 31 December 2022 Annual Report We present tyjr annual reF#Yt and finala1 statements ofthe chaTtty for the year erthj 31st Detsmber 2022. The financial Statements have been prepared in accc*dants with the accounting Oicies set out in nole 1 to the account5 and CoMY with the chanty's trust deed. the CharitBs Act 2011. ttE Companies Act 20C6, and Statement of Recommended Practice applicable to charities preparing their acccMJnts in aCclan Imth Firtrancial Rep)rttng StaTrJard aPpIable in the UK and Republie of Ir862nd IFRS1021 {effective 1 January 20151. Raf•r•ne• and Admlnlstratfv• Infomiatlon Charlty Name: Charity Registrntion No. Cornpany No. UNIVIDA 1136743 C6958514 Reg18tsred Addrus: 7 Hh Street. Stae Hill, Bristol BS16 SHA NiViD IrfehopeanthJpFKnty Dlractor8 rrru8t••8: J Harris. Sttretarytrroasurw M Clerrnnts R M8rques - Chairr$on M Marques (Trustee only) Accountants: Fun$ Q'o ACA ". Bramptry) Swwces Ltd, 24 Cabot Ri88. Portishead, Bristol BS20 6NX Bank•rn: HSBC, Carolgate. Reiford. Nothnghamshire, ON22 6DA CAF Bank Limibj, 25 'r8 Hill Avenue, 'n98 Hill, West Malling. Kenl ME19 4JQ Structure. Govemance and Management Governing Document UNIVIDA is a registered charity in ErKJlaTrJ & Wales no. 1136743, ited 10th July 2009, with a Memoran¢Jum and Articles ofAssociation. Registered Company No C958514. Management The chaTity actively fundraises and seeks to continue charitable th through the carefijl stthvardship of tts exlsllng resources. Trustees meet regulaty to oversee the adminigtTation of serVe8. Tru8tees Tru8lees are appjinted by inwlatKfft. Atl Trustees give Iheir t1 arKI exWise [Y and no trustee remuneration was paid in the ye%7r - see note 3. Related Partleg UNiViOA works in partrwship a Brazilian registered tharity ClianS do Brasil para Cristo ICBC). Funds used for charitable actimties in Brazil are transferred intemationalty to CBC and man4ed by a UNIVIDA Trustee in Brazil.
UNiViDA Trustees, Annual Reportforthe Year Ended 31 December 2022 Training During this year UNiViDA Trustees arKI volunteers rMal1 UFrfJated Charty Commission guidanc£ on charity administrats'on and reFQrting resp)nsibilities. Risk Management The trustees have considered the m74or risks to the charity is exposed and have reVid those risks and actively work to establish sygtems and procedures to manage those risks. UNVI IDA has Wilc and procedures in place to reduce risk and protect nefiCianeS vcAunteers. Oblothe and Actlvltles Objocts The charty'$ ot4.ects are.. To advance education, relieve $i¢kneBs and hardship of those living in [VertY, provision of support. activitie¥, and resources to Ir1d skills arKI cap• of those FeoF4e. To advance the Christian faith and prte (ther similar purFX)S•S that are deem•J chantable in $uth parts of the worfd as the Trustees see fiL A¢tlvltlo8 for Publlc Bènaflt UNIVIDA benefits 260 chIldn and young people laged 7.141 and their famil, living in a favela on the outskirts of the city of Fortaleza. The charity provides Quality Christian education. trainiThJ, and life 8ki118 in a safe leamin9 environment. •ri'v.: In Brazil, this education ar#J training14 hours extra per chikl per day). (tplernents Ihe Servi of Ihe slate schcd system 8nd gives the opportunty for children to $Ceed in their ychc¢Jling, rn hhor education and successfully compete for meaningful employment, ultimately improving quallty of life. The Clty also cares for parents and families, providing opportunrties for skills training, recreab'on. and family thlties. In our view there is no detriment or hann that might arise fr(xn these aims. UNlVtDA Inefits wple living in favelas who are living in poverty. Acce55 to benefits is rrffered fredy and equally to all. The only requirement for children and young people wishing to access education and training in Brazil is that they are registered in state school {free to all). The purpose of this requirement is to ensure that the student is in supervised educabon forthe whole day, thu3 bringing maximum benefit. Outside of the beneficiaries, there are no pitvate beneffts from the organi8atton other than the incidenlal tenefils of salarie9 to staff employed by our partners in Brazil to deliver these serv.
UNiViDA Trustees, Annual Report forthe Year Ended 31 December 2022 Voluntsers The organization continues to benefft from the SUFWt of individuals thr[hOUt the county vtho fvndraise and promote the work of the organization through Chuhe$, schools. aTra other groups. Achlevements, Perfommnce in 2022 UNIVIDA WOfk$ In partnership with the Brazilian organisation Cnanps do Brasil para Cristo to deliver qualrty serViS for children aged 7-14 in the favelas of Fortaleza, Brazil. UNIVIDA assists in the running of a projecl for 260 children, 5 days a week from 8am lo 5pm, providing an 8ddrtional 20 hTS per week of education abng with nutritional food and clean water. Al the gInnIng of 2022 UNIVIDA funds were used to carry out an extensive renovation of the krtchen area at the proj8¢1. Student bathrooms were also rfrfvrbished. This work Ic¥ place whlle students ve aKay on schc* holldays. UNIVIDA r8eèivès rtyular financial support from a grTh4iThJ number of individuals and organisalK)ns. Emphasis is placed on sharir¥J a relationship with donors and the results of our servi. delivered in FortaFeza. Wth on-going daily care, we see children gaining the skills, Corfidence, physical and etTr)tional strength to succeed in their education. In addits'on to normal ¢Jaily services UNIVIDA trmngs famil$ tctyher by deveky'ng paffjnts'ng skills aThd ganising Sla1 events which engage parents in théir Childr,5 educat. The new 8ch¢Jol year 1¢h begins in February started well with high demand for registration. The project recruited &Jditnal qU81iffied local staff to support quality edatIOn goals.
UNiViDA Trustees, Annual Report forthe Year Ended 31 December 2022 Throughout the year, additional fuThJs ve usgJ fw ne4V compuier equipment, the repairand raising of Ferimeterwalls around the project and for the repair of columns In the dining and chaw area. General furKl8 Vre used for the payment of sL7ff and PTOVi8ion of daily 8erviGes inGluding hot meal$ for all students and ¥laff, dw'ty. Flnanclal Revlew The charity's work is entirely reliant on dOnatiS arKI grants. UNIVIDA'S prinpaI sources of funding are individuals, churches, and schools. UNiViDA continues lo raise funds th[ch wntten communications (r (k)n$ and by speaking engagements or fundfftising events ¢yganised by Truslees and Volunteers. Income for the year vrds £177,19012021.' £86,342). Inc(wne vras bc*)slgJ by the receipt of a legacy gift of £70,(X)O following the closure of a church the chanty aSscated wth and the subsequent sale of its church tmjilding In Staple Hill. Total expenditure was £110,368 {2021.. £58,619). £99.72212021.. £54,322) of which represented grants to Brazil. Net Assets inGreased to £128.568 from £61.746 In 2021. Reserrfes Policy In 2022 the Trustees reVId the drity's reserves Fdicy with consh4eration to the FQSt pandemic OnOMY and cost of living cris15. It was agreed to hold in free reserves a minimum of £10,CW. This represents 2 months grant expenditure 1£8,0001 for general costs at Universily of Life and an additional £2.fM)O ts UK related expenses. Free reserves at 31 December 2022 stood at £41,568, considerabty rne Ihan this amount.
UNiViDA Trustees, Annual Report for the Year Ended 31 December 2022 Explanation of Funds to Brazil During the year grants totalling £99,722 (2021. £54,322) V+we made to Crianps do Brasil para Cristo ICBC)., £50,500 was purpos1 for genefal running costs, £49,222 vras used for the Spe¢rf projects described aVe. All grants wer8 actioned by Univida Trustees and managed by Uniwda's Field Director, in partnership staff at CBC. Tru$tsg8' responsibllltios for the flnonclal statements Charity law requires the Truste8S to wepare firkincial statements for each financial year which grve a true and f8ir view of the charity's financial activities during the yèar and of ts financial position at the year end. In preparing these financial statements the Trust aTe required lo.. al Select suitable WAxJnting policies then apFty tpem consislenty bl M8ke judgement8 and e8timates that are reaSOnae FN1 cl State whether applicable UK accoLtnting standards have been folky•BJ. Subj.t to any matenal departures disclosed and explained in the financial statements d) Prepare the financial statements on a wng CO ba8is un$ it 18 inappropnate to presume that the charity wlll continue in q)erati The Trustees are responsible for keeping acntirj records whKh dwlose Vth reasonable x¢uracy the financial position of the charity and whtch enable them to ascertain the financkgl pr(lOn of the charity and lo ensure that the financial statements comply with applicate laws aThJ the trust deed. They a also resFonsible f(K safeguarding Ihe assets ol chanty ar for taking r8a80nth Steps tr IIE preVentn aThfj t*tection of fraud and other irregularrties. The Trustees belleve that these fin8fKial staterrents canpty with current 8tatulory requirements and vAth the requlremen18 of the tru8t deed. Approved by the Tru$lees on * July 2023 Signed on behalf of the Board of Trustees M C Clement$ Trustee
UNiViDA Trustees, Annual Report for the Year Ended 31 December 2022 Independent ExamIne$ Report I report to the trustees of UNVI IDA on my einakn of the aCCnts of the ccwnpany for the year ended 31sl Dmber 2022, lch are set out on p4e5 8 to 16. Rosponslbllltles aNI ba818 of report As the charity's trustees land also its di015 for the rF(S of company Iw4 you are responslble for the preparallon of the accounts in accordance the requirements ofthe Companies Act 20061.the 20C6 Act.). Having satisfied myself that the accounts ofthe rnpY are not required to audited under Part 16 of the 2008 Act and 8re eligible for independent examination. I retM)rt in resrct in SpeCt my examination of your chanty's accounts as carried CMJI under section 145 of the Charrt Ad 2011 Ithe "2011 ACV). In ¢arryin9 Out my examination I have followed the ltIOnS given by the Charity ComMissn under section 14451{bl of the 2011 Act Independent Examlnof8 report I have completed my examination. I confirm that rK> matters have come to my attentlon Sn cOnnlon with the examlnalion which give me cause to telieve that 11 Accounting records were not kept in pert of the company as requir&J by section 386 of 2006 Act. or 21 The accounts do not accord wth those accounting records., or 31 The accounts do not comply with the aGGounling requirements of seL#ion 396 of the 2006 Act other than arry requirement that the accounts give a'true and farf wew is not a matter considered 8$ Part of an Independent examlnation.. or 41 The aGGoun15 have not been pr8pared in accordanc th th& methods and principles of the Statement of Recommended Prxtice for ac¢ounling arKI reForknTrJ for charities {applicatrJe to charities preparing accoun18 In accordanGe with the Financial Rewting Starthjard appIable in the UK and RepUtlC of Ireland - FRS 1021 I have no concem8 and have come acr088 r matters in ccffirctKffi wth the examinat to Nthich attentn ghould be drawn in this report in c*der lo enth a proper understanding of the Ount$ to be reached. Funsho Ojo ACA Brampton Services 24 Cabot Rlse Portishead Brislol Dated.. V July 21Y23
UNIWIOA STATEMENT OF RNANCIAL Al¥E5 IINCWI)IPIG INCOME & EXPE14DtWRE ACCOUNT) YEAR ENDED 31 DECEMBER 2022 Un1(ted Note General FU Funds FurNIs Total Furnts Total Funds zo21 Income aThl endowments Ir•m.' Gfants and Donatlons 16998S 176.985 66.336 Investments 205 205 Total Incomè aThJ tndryfftnts 170.190 177,190 66,342 Expendlture on: Ra151n8 Funds Charfiable attI¥Ie5 8,985 101.083 300 2,9Crfl 55,419 3CIJ 101.083 3(K) Other Ttstil •xpendlknFre 110.368 110,368 58,619 Nèt IncoM•llexpèndirÉl s92 66,822 7,723 Trnnsl•rs lJ•tw••n lunth I69,OL) N•t mo¥ement In fvnds 19.1781 69.ty)0 66.822 7.723 Reconclllatlon ollurttts: Total FurKls brou8ht fon¥a Total Funds uryled 10Thrd SO.746 41.568 IIA 61,746 128,568 S4.023 61.746 7.000 Contlnuln8 Oper4tlons: None of the company's allttle$ *Ere acqulfed of dIscontind durln8 the aLtytfinarKlal perlod Tal re¢t4nlsed Balns and los The company had no reco8nised 8air¢5 or losses otherthan the net resjrs expended In the abcwe Ferfod
UNMDA STATEMENT OF FINANCIAL AcnvmES IINau(XNG JPICOME & EXPENtXWRE ACCOUNTI YEAR ENDED 31 DECEMBER 2021 Unrestrfrted General F15 Funds Trt41 Fu 2021 2021 2021 2021 Income and ndowmentsfrom: Grant5 onLI Oon•tl¢)n5 65J36 66,336 Investments Total IrKom¢ and •nd0eThts 65.342 66,342 Expèndlture an: R•isin8 Funds Charabl• actott•S 52.419 SSA19 Other Total expendUl 55.619 58,619 Ntf InMmell•xpendkurnl 9.723 12WOI 7,723 Tr•nsf•rt b•tw••n funds N•1 mo¥ement In fw 9.723 12AM)01 7,723 Reconciifatlon ol fund5: Totsl Funds IYw8ht l(Kward Total Fundi ¢arrl•d I0rd 41.023 ,746 54.023 61,746 ii,(Mx) Contlnulty Oper4tlow: None of the company's aCtleS were acqulred or dlscontlnued durln8the above financtsl perlc T47tal reM8nlsed ¥nd l¢)s5e> The company had no recoBnlsed Balns or l¢)55e5 Other tn the net SOUrceS expended In the abcNe perlod
UNMDA BALANCE SHEET AT 31 DECEMBER 2022 2021 Culrert Assets Sundry debtors Cash at barsk and in hand 3537 125,331 128A68 1,265 60.781 62,046 Creditor5: Arnounts fallin8 due viithin one r. cruals Net Current 0$5¢ts 128.$68 61.746 Plet Assets 128.568 61.746 Charfty Funds Unrestricted General fvnds Unrestrlcted Desl8nated fund$ Réstrirted funds Tot41 fvnds 41,568 SO,746 11,000 128,568 61.746 These account5 have been prepared In accordance wlth the speckl prcp41sltyb of Part IS of the Compan$ Art relatlng to svnall companle5. Fo¥ the year endn8 31st December 2022 the tompany dS Ènt6tled to exempt1 from audrt under sectlon 477 of the Cornpanles Aet 2006 r¢l•tSn8 to srnall companles. The rnember5 have not requlred the cornpanyto obtsin an audit In ac¢ordan¢e wrth sectlon 476 of the Companies Art 2t¢J6 The dlrettors acknowl•d8e ihelr rewnslNllty fortomplwng wlth the requlrements of the Att w4th res(tt to attountin8 record5 and for the preparatlon of accounts. These f]nanclal stateffTrts We appro¥ed tythe trttsrees on 5 Juty 2023 and are s18ned on thelr behalf MARMN CLEMENT5 TRUSTEE The thjtès on 1$ 11 to 16fom wt of thes•ffinanrlal slat•m io
UNIVIDA NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DEMBER 2022 1. A¢countlng Policies The principal lUntIng pJicies adopted. judgements and key SrceS of estIman uncertainty in the preparation of the financial statements are as foll(Y•Wts.' al Basis of preparatKJn The financial statements have been wepared in aCcOrdae Accounts'ng arKI ReF¥yts'ng by Charities Statement of Recommended Practice applicable to charities preparing their xcounls in accordanL With the Financial Reporting Standard applicable in the UK and Republ of IreLind (FRS 102> eve 1 January 2015. and the Compan$ Act 2006. The Tru$lee¥ have revived the Chanws finJKial pTt and are of the vithv ttwt there are no materkql uncertainties atlt the Chanty's abilty to Continue as a gng concem. UNiViDA meets the ¢Yefinition of a public trnefft entity un(1er FRS 102. A58ets aTrJ liabilitps are Inltially recognised al hisloricl cost or transaclion vaue untess OthervSe stated in the relwant xcounting Folicy nolelsl. bl Creditots and prowsions Creditors and provis8 are recc•3nised wtwo tho charity has a iYe8ent outyion resumlng trom a past event that VAII probably result in the transfer of furKls to a third party and the amcrtjnt due to settle the obligalion can be measured or estimated reliably. crltOrS and provisions are normalty recogntsed at their Settlement anount after allowing for any trade discounts due. cl Finamal lnslrurrts The charity only has financial assets and fina[la1 Lia.1$t of a kind that qualify as basic finanGial instruments. Basic finan¢ial in$lrurnenls are initsally reccsnised at tran1)n vaue and subsequently measur8d at their settlemenl value. Income All incom8 is included in the statement of financial actNities when the ¢harity v& entitbd to the irKyJme and the amount can be quantified wth reasonable accurw. The f01thn9 spe¢ific Fdicies a applied to particular categories of income. Investment inc£ffle is included vthen recervab Income from Charrtable actNilies is accounted for vthen eamed Income from grants where related to perfonnancè and $Frfif ddiverabl85 is aGcounbJ for as the chanty eams the rNJhl lo consKleration by its performance. Expondltur• Expenditure is recognized an accnjals basis as a liability is incurred. Expendtture includes any VAT whh cannot be fvlly recovered and is reported as part of expEThditure to which rt relate5. Charitable expenditure compnses ttK6e costs incLwred by the charity in the ddNery of ils activities and seNices for rts beneliciaries. It includes costs that can be all(tated directly to such activities and those costs of an indirect nature necessary to support them. Governance costs include those costs asSccted wrth meeting the constitutional and ststutory reqU1ments of the crority and indude the independent examinerfs fees and all costs are allocated tween the expenditure categories of the SOFA on a basis designed to reflect the use of the resource. Costs relating to a particular acb.vty are allo¢ed diredly, others are apF¥Jtoned on an appropriate basis. 11
UNIV NOTES TO THE FINANCIAL STATEMENts YEAR ENDED 31 DECEMBER 2022 2 Legal Stotus olthè Chawlty The Charity is a company Ilmfted by guarantee and has no share captital. In the event of the charity being wound p. the liabilÈty in resFect of the guarantee is Ilmlted to £L 3 The trustees recelved no ¥ernuneration durtn8 the year. Tfavel expènsts and health Insurance pald In the year totslled £8.98512021= £2,9(oI 4 Grnnts Ind Dorwtlons Unrestricted fj¢nr•l FuThts Furyls Tot1 Funds Total Funds 2021 2021 Indfvlduals.. Regular donaiions Other donatlons 28,194 20A51 28,194 27,451 28,871 6A57 Churche5'. Re8ular donatlgns Other don•tlons 8306 li01 8,306 IIXl.301 8,164 14,941 Schools Other general donatlons MRC fjift Ald 3223 9510 169.985 3.223 9.510 176.985 1,165 6,738 66,336 Gr•nts •1 Don•tlon•. PrforY••r Unrestrfrted Genral Fu Funds Totsl Funds 2021 2021 2021 Indlvlduals.. Re8ular donatlons Other donations 2871 5.457 28,871 6A57 Churches.. Regular donations Other donptlons 8.164 14941 8.164 .941 hools oiher general donatoons HMRC Glft Aid 1.165 6.738 65336 1,165 6,738 66,336
UNilliDA NOTES TO THE FINANaAL STATEME14TS YEAR ENDED 31 DECEMBER 2011 Expe1NtYrt UnYÈstrKtd Designated Gwwal Furth Funts Re5trirted Funds Tot•1 Funds Totsl Funds 20Z2 2021 Ralslns Fund5 Travel costs and health Insurance 8.985 Charltable ActlvWes: Grant5 to Brazil Insurance StaiioAery Postage Cornputèr eonsurnblès Bank charBes sundry expenses Total cost of Charftable Artlvllts 99,722 99.722 54,322 244 210 210 S6 4S3 523 523 326 172 326 101,083 172 101,083 55,419 GovemarKt (osts Accountancy 300 Tal resources expended 110.368 110,368 58.619
UNIWIDA 140TES TO THE FINANaAL STATEMEKts YEAR ENDED 31 DECEMBER 2022 Exppnditure- PrlorY•ar Generdl Furnk Furnls Funts Totsl Funds 2021 2021 Ratsirq Furnls Travel costs and health lThsurnnce 2,9)0 Chafftible Acll¥lWes: Grants to Brazil 51.322 244 54.322 Insurance Statlonery Postage Cornputerconsumbles 8ank charBes Sundry exrtnses Total cost of Charitable Actlvtfj•s 56 453 172 In 52.419 453 172 172 SSA19 Governanc• costs Accountancy Total resources exnded 55,619 58,619 SurKlry 2021 Glft Ald 3537 1,265 3.537 1,265 14
UNMDA NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBÉA 2011 Movement In fv Year Ended 31 Deumbw2022 Transfr5 At ljan 31 Oec 20ZZ EYndlW Funds Urwertrfcted Gener41 50.746 50,746 li.fX)O 170.19) 170.1 110.368 110,368 169.0001 169.0001 69,000 69.000 41.S68 41,568 80.000 80,000 7,000 7,OtM) Unyestdcted Desiwwt•d FwK15 Restrkted Funds Tot•1 Funds 61.746 177.19) 110.368 128,568 D•Krfptlon •nd FWJqMxe of fund5 aryl tr•r4fws Frtt reser Unrestricted General Funds are the free reserves of the chadty. These funds a avallable use at the dlscretlon of the TTu5tees In furtherance of th• pneral obfrtrtib5 of the Charfty and ha¥t not been de$lgnated for other purposes. £69.(#XI was transferred io Unrestrlcted Desltnated funds out of the legacy 81ft recefved durln8 the year. Unrertrkt•d D•s11•d FurA Unrestrlcted Designated funds •re fund5 set aside bythe Trustees for specif¢ projtrts. £69,000 ol the legacy glft was transferred Into the furKls to be used for futuie projects as declded by the Trustee5. R¢strl¢t•d Funds Rtstrirt•d Fund b•l•n¢•s •r• fund5 to be used accorthrrfto the wishs of th• donor. not dlstrfbuted at the year end. Mtwement In fvnds- Prforye•r At At 31 Det ljèn 2021 Unr•strtctqd G•n•ral Fun& 41.023 41.023 ii.w) ii.w) 65.342 65.342 55,619 55.619 50,746 50,746 11,0 ii,oco Unrthrfrt•d Dwt8nat•d Funds Restrkl Funds I3.(> 13,(KKII Total Funds 541123 E6.342 52.619 61,746
UNNIDA NOTES TO THE FINANaAL sfATEMEKIS YEAR ENDED 31 DECEMBEtI 2022 Analysts of nèt assets betten fvnds Unrtstricted Unrestricted De5iKnated R•strkted Gerwdl Fund5 Furyls Totsi Fund5 2022 2022 Current assets 41.868 128.868 13001 Current Ilabilitle5 41,568 128.568 An•tysls ol n•t asMts betwe PrforYe•r G•n•rl Futh Funds Total Funds 2021 1021 2021 Current assets 48,046 13001 62.046 47,746 ii.c 3,ts)0 61.746 16