UNiViDA Bringing life, hope & opportunity to children in Brazil Annual Report & Financial Statements Year Ended 31 December 2024 d• Studentsperfomjing ut'Big Family Lundi. 2024
UNilliDA Trusteeg Annual Report for the Year Ended 31 December 2024 We present our annual report and financial statements of the charty for the year ended 31 December 2024. The financial statements have been prepared in accordan wrth the accounting policies set out in note 1 to the accounts and comply with the charity's trust deed, the Charities Act 2011, the Companies Act 20(, and 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 (FRS102) (effective 1 January 2015). Reference and Administradve Inforniation Charlty Name: Charity Registration No. Company No. Registered Address: UNIVIDA 1136743 06958514 7 High Street, Staple Hill, Bristol BS16 SHA Email: offi@Univ1da.Org Website: w¢wN.UNiWIDAor FbOOk @lifehopeandopportunty Directors ITrnstees J Harris M Clements - Chairperson R Marques - Secretaryrrreasurer M Marques ffrustee) Accountsnts Funsho Ojo ACA . Brampton Seprfi Ltd. 24 cab Rise, Portishead, Bristol BS20 6NX Bankers HSBC. Carolgate, Retford, Nottinghamshire, DN22 6DA Structure. Governance and Management Govèmlng Document UNIVIDA is a registered Gharity in England & Wales no. 1136743, incorporated 1 Oth July 2009, with a Memorandum and Articles of Association. Registered Company No. (958514. Management The charity actively fundraises and seeks to continue charitable work through the careful stewardship of its existing resources. Trustees meet regularly to ¢)versee the administration of Se1. Trustees Trustees are appointed by invttation. All Trustees give their titne and expertise freely and no trust remuneration was paid in the year- see note 3. Related Parties UNiViDA works in partnership with a Br&ilian regÉstered charity Crianps do Brasil para Cristo (CBC). Funds used for charitable adivities in Brazil are transferred intemab'onally to CBC and managed by a UNIVIDA Trustee in Brazil. Training During this year UNiViDA Trustees and volunteers remained updated wÈth Charity Commission guidance on charity administration and reporting responsibilitres. Risk Management The trustees have considered the major risks to which the charity is exposed and have reviewed those risks and actively
UNIWIDA Trustee Annual Report for the Year Ended 31 Dernber 2024 work to establish systems and procedures to manage those risks. UNIVIDA has policies and procedures in pla to reduce risk and protect beneficiaries and volunteers. Objective and Activities Objects To advance education, relieve sickness and hardship of those living in poverty. provision of support, activities, and resources to build skills and capacity of those peoFIe. To advan the Christian faith and promote other simiLar purposes that are deemed charitable in such parts of the world as the Trustees see fit. Activities for Public Benefit UNIVIDA benefits 260 children and young people (aged 7-14) and their families, Itving in a favela on the outskirts of the city of Fortaleza. The charity provides qualty Christian educatÈon, training, and life skills in a safe learning environment. A studentfinds a shady comerto reod und enjoy thefreshtypointed wolls pointed courtÉsy of UK voluntee. UNiViDA provides 4 additional hours of education pèr day to complement the service of the Stste school system. This gives the opportunity for children to succeed in their schooling, access higher education and successfully compete for meaningful employment, uttimately improving quality of life. The charity also cares for parents and families, providing opportunities for skills training, recreation. and farnily tIvIties. In our view there is no detriment or hann that might arise from these aims. UNIVIDA benefits people living in favelas who are living in poverty. Access to benefits is offered freely 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). Outside of the beneficiaries, there are no private benefits from the organisation other than the incidental benefits of salaries to staff employed by our partners in Brazil to deliver these services.
UNIVIDA Trustees. Annual Report for the Year Ended 31 December 2024 Volunteers The organisation continues to tenefit from the support of individuals in the UK who fundraise and promote the work of the organization through churches, schools, and other groups. This year UNIVIDA was delighted to vlelcome 9 individuals from Essex who visited The University of Life in Brazil for 9 days. Achievementy Perf0mnCe in 2024 UNiViDA continued to work in partnership with the Brazilian associatton CrianGas do Brasil para Cristo to deliver quality ServIS for children aged 7-14 in the favelas of Fortaleza, Brazil. UNIVIDA assists in the running of a project for 260 children, 5 days a Vek frcmn 8am to 5pm. providing an additional 20 hours per week of education abng with nutritional food and clean vRter. UNiViDA maintains regular financial support from a grcfymng number of individuals and organisations. Emphasis is placed on sharing a relationship with donors and the results of our services, deltvered in Fortaleza. With on-going daily care, we see children gaining the skills, confidence, physical and emotional strength to succ*J in their education. In addition to normal daily services UNiViDA brings familTes Ruth Morques, UNIVIDA trustee working wit The University of l5fe to make vision boards. children ot AcUvAtles mode possible through UNIViDA'5 generalfunds in 2024. 81glamltylunch. duilyfood, 05semblie5. 20hOU of classroom educution perchild, per week theotre ond donce sports und games. and ¢7n eventformotherfs day. together by developing parenting skills and organising special events which engage parents in their children's education.
UNiViDA Trusteeg Annual Report for the Year Ended 31 Dernber 2024 UNiViDA's general fund grants were used for the payment of staff and provision of daily classes, curriculum and school materials. This also included daily hot meals for all students and staff. In 2024 the twst*s focussed UNIVIDA fijnds on essential Maintenan at the sch¢)ol. In January and February an additional 4 pumps were purchased and installed to prevent flooding of the kitchen 3nd dining 2re2. With unprecedented rainfall in the following month, these installations prevented serious damage to the kitchen and are continuing to do so. This project cost £8,425 £18,300 was spent on major repairs and repainting work on the gymnasium building. This included the replacement of some supporting beams and the removal of rust building up under the roof. The trustees have committed to a regular maintenance schedule for this building which is beneffts 260 children daily. Jsi¥ In addib'on, UNiViDA funds were used for the cleaning and varnishing of the dining hall trusses. This work was carried out by a former student of the project vtho now has his own business. Further work to paint the columns and walls in the dining area and chapel was completed by UK volunteers who also raised funds for the cost of paint. This work was completed in October. -J•lERVIR Finally, during 2024 UNiViDA funds were used for the re- decoration of the dormitories which provide a daily resting area for 20 staff and a home for intemational volunteer groups. Seven air conditioning units were installed due to the extreme temperatures. The newly decorated domitories have already hosted 27 intemational visitors.
UNIWIDA Trustees, Annual Report for the Year Ended 31 December 2024 Financial Review Reserves Policy UNiViDA holds a reserve fund of £10,000 roughly equivalent to two months operational expenses. Reserves Designated Funds UNiViDA holds £80,000 in this fund. This includes the £10,000 reseNe fund mentioned above. The remaining balance was received as a legacy gift in 2022. The trustees wsh to maximise the benefit of this gift and have designated it for use for a large project, possibly as a matching grant to attract necessary funds for completion.The Trustees are yet to decide what the funds will be used for. Income The charity's work is entirely reliant on donations and grants. UNiViDA's principal sources of funding are individuals and churches. Total income in 2024 was £113,198. UNiViDA continues to raise funds through written communications with our donors and by speaking engagements or fundraising events organised by Trustees and Volunteers. Funds carried ford were £122.795 (£124,014 in 2023). Out of this Unrestricted General Funds were £42,795 and Designated Funds £80,000. Explanalion of Funds to Brazil During the year grants totalling £11*,225 (2023.. £56,000) Vre made to CrianS do Brasil para Cristo {CBC),' £48,000 was for purposed to general running costs. £58,225 was used for the projects described on pages 4 and 5. All grants were actioned by UNiViDA trustees and managed by UNiViDA's Field Director, in partnership with staff at CBC.
UNIVIDA Trusteed Annual Report for the Year Ended 31 December 2024 Trustees, responsibilltles for the Financial Statsments Charity law requires the Trustees to prepare financial ststements for each financial year which give a true and fair view of the Charity's financial activities during the year and of its financial FK)Srtion at the year end. In preparing these financial statements the Trustees are required to". a) Select suitable accounting lICIeS and then apply them consistently b) Make judgements and estimates that are reasonable and prudent c) State whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements d) Prepare the financial statements on a going con¢em basis unless it is inappropriate to presume that the Charity will continue in operation The Trustees are responsible for keeping accounting records vthich discEose wÈth reasonable accuracy the financial position of the Charity and which enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Charity and for taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees believe that these financial statements comply wth current statutory reqU1MentS and with the requirements of the trust deed. Approved by the Trustees on 30 June 2025 Signed on behalf of the Board of Trustees M C Clements Chairperson
UNNIDA Independent Exarninerfs Report for the year ended 31 December 2024 Independent Examinef s Report I report to the Trustees of UNVI IDA (Ihe charitable cornpan) on my examination of the financial statements for the year ended 31st DeMtrer 2024, tch are set out on pages 9 to17. Responslbilities and basls of report Having satisfied myseir that the financiai statements of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I rert in respect of my examination of the financial statements as carried out under section 145 of the chareS Act 2011 {the .2011 Act.). In carying out my examination I have fOllved the directtons given by the Charity Commission under section 145{5)(b) of the 2011 Act. Independent Examlneffs Statement I have completed my examinati(. I confim that no m*ters have come to my attention in connection wth the examination which give me cause to beiieve tt. 1) Accounting records were not kept in respect of the charitable company as required by section 386 of the 20C6 Act., or 2) The financial statements do not accord wtth those accounting records" Of 3) The financial statements do not comply wtth the accountirvJ requirements of section 396 of the 2006 Act other than any requirement that the financial statements give a °true and fairf view which is not a matter considered as part of an independent examination.. or 4) The financial statements have not been prepared in accordance wth the methods and principles of the Statement of Recommended Practice for accounting and reForbng for Gharities (applicable to charities preparing financial statements in accordan with Ihe Finanaal Reporting Standard applicable in Ihe UK and Republic of Ireland - FRS102) 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 financial statements to be reached. Funsho Ojo ACA Brampton SeNices 24 Cabot Rise Portishead Bristol Dated:
UNIVIDA STATEMENT OF FINANCIAL AcllvTllES {INCLUDING INCOME & EXPENDITURE ACCOUNTI YEAR ENDED 31 DECEMBER 2024 Unrestricted Designated Funds Unrestrirted General Funds Restrirted Funds Note Totsl Funds Total Funds 2024 2024 2024 2024 2023 Income and Èndowments from: Grants and Donations 91539 19,925 111.464 57,047 Investments 1.734 93.273 1,734 113.198 1,428 58.475 Total income and endowments 19,925 Expenditure on: Raising Funds Charitable artivities Other 5,305 88.687 5iJ) 5,305 108,612 500 5,811 56,818 400 19.925 Total expenditure 94.492 19,925 114.417 63,029 Net intomellexpenditure) 11.219) 11.2191 14,5541 Transfer5 between fvnds Net movement In funds {1.2191 11,219} 14,5541 Reconciliation of funds: Total Funds brought forward Total Fund5 orried forward 44.014 42,795 80.000 80.000 124,014 122,795 128,568 124,014 Contlnulng Operatlons: None of the company's activities were acquired or discontinued durlng the alyjve financial period Total recognlsed gairfj and10$5e5 The company had no recognised gains or losses other than the net resources expended in the above perlod
UNIVIDA STATEMENT OF FINANCIAi AcnvmES {INCLUDING INCOME & EXPENDITURE ACCOUNT) YEAR ENDED 31 DECEMBER 2023 Unrestricted Designated Funds Unrestricted General Atnds Restrirted Funds Note Total Funds 2023 2023 2023 2023 Income and endowments from.. Grants and Donations 57.047 57,047 Investments IA28 58,475 1,428 58,475 Total income arKI endowments Expenditure on: Raising Funds Charitable arttvities Other 5.811 49.818 5,811 56,818 4(M) Total expenditure 56,029 7,000 63,029 Net incomel(expenditure) 2.446 {7,OCM)I 14,5541 Transfers between fvnds Net movement in funds 2.446 17.0001 14,5541 Reconciliation (rf funds- Total Funds brought forward Total Funds carrled forward 41,568 44,014 80.IX)O 80.000 128,568 124,014 Continuing Operations: None of the company's activities were acquired or discontinued during the above financial period Total recognlsed galns and losses The company had no recognised gèins or losses other than the net rex)urces expended in the above period
UNVI IDA BALANCE SHEEr AT 31 DECEMBER 2024 Company Number: 06958514 2024 2023 Current Assets Sundry debtors Cash at bank and in hand 1.979 121.316 123.295 g02 123.612 124,414 Creditors: Amounts falling due within one year: Accruals 400 Net Current assets 122.795 124.014 Net A55ets 122,795 124,014 Charlty Funds Unrestricted General funds Unrestricted Designated funds Totsl funds 42.795 80.0(X) 122,795 44,014 80,000 124,014 These financial statements have been prepared in accordance wtth the special provisions of Part 15 of the Companies Act relating to small companies. For the year ending 31 December 2024 the company was entltled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance wtth settion 476 of the Companies Art 2006 The directors acknowledge their responsibility for complying with the requirements of the Act with respert to accounting records and for the preparation of accounts. These financial statements were approved by the trustees on 30 June 2025 and are signed on their behalf by: M.C. CLEMENTS CHAIRPERSON The notes on pages 12 to 18 fomi part of these financial ststements li
UNIVIDA NOTES TO THE FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 1. Accountlng Policies The principal accounting policies adopted, judgements and key Sour of estimation uncertainty in the preparation of the financial statements are as follows: a) Basis of preparation The financial statements have b*n prepared in accordan wtth 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 2015, and the Companies Act 2006. The Trustees have reviewed the Charity's financial posttion and are of the view that there are no material uncertainties about the Charity's ability to continue as a going concern. UNiViDA meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherlSe stated in the relevant accounting policy note(s). The financial statements are prepared in sterling. b) Creditors and provisions Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of fvnds to a third party and the amount due to settie the obligation can be measured or estimated reliably. Creditor5 and provisions are nomially recognised at their settlement amount after allowing for any trade discounts due. c) Financial Instruments The charity only has financial assets and financial liabilities of a kind that qualrfy as basic financial instruments. Basic fi'nancial instruments are initially recognised at transaction value and subsequently measured at ttrEir settlement value. d) Income All income is included in the statement of financial actiwties vthen the chartty is entiued to the income and the amount can be quantified with reasonable accuracy. The followtng specffic policies are applied to particular categories of income. Investment income is included when receivable Income from Charitable activities is accounted for when eamed Income from grants where related to performance and specific deliverables is accounted for as the charity earns the right to consideration by its perfomiance. e) Expenditure Expenditure is recognised on an accruals basis as a liability is incurred. Expendrture includes any VAT which cannot be fully rery)vered and is rewrted as part of expenditure to which tt relates. Charitable expendrture comprises those costs incurred by the Charity in the delivery of rts activits'es and services for its beneficiaries. It includes both costs that can be allocated directly to such adivities and those costs of an indirect nature necessary to support them. Govemance costs include those costs associated with meeting the constitutional and statLrtory requirements of the Charity and include the independent examiner's fS and all costs are allocated beeen the expenditure categories of the SOFA on a basis designed to reflect the use of the resourc&. 12
UNiViDA NOTES TO THE FINANCIAL STATEMEKrs YEAR ENDED 31 DECEMBER 2024 2 Legal Status of the Charity The Charity is a company limited by guarant& and ha5 no share captital. In the event of the charity being wound up, the liability in respett of the guarantee is limited to £1. 3 The trustees received no remuneration during the year. Travel expenses and health insurance paid in the year totalled £5,305 (2023: £5.8111 4 Grants and Donations Unrestrirted General Funds Restrirted Funds Total Funds Total Funds 2024 2024 2024 2023 Individuals". Regular donations Other donations 44.969 44.969 10,725 26,451 4,374 10,725 Churches: Regular donations Other donations 20,920 11,690 20,920 20,890 9,323 7.742 9,200 Schools Other general donations HMRC Gift Aid 3,458 10.502 91.539 3,458 10,502 111,464 4,087 5,070 57,047 19,925 Grants and Donations- Prior Year unStrICted Designated Funds Unrestritted Genral Funds Restrirted Funds Total Funds 2023 2023 2023 2023 Individuals: Regular donations Other donations 26,451 4,374 26,451 4,374 Churches: Regular donations Other donations 9.323 9,323 7.742 7,742 Schools Other general donations HMRC GiftAid 4,087 5,070 57,047 4,087 5,070 57,047 13
UNIWIDA NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024 Expendlture Unrestrltted Restricted General Funds Funds Totsl Funds Total Funds 2024 2024 2024 2023 Raising Funds Travel costs and health insurance 5.305 5,305 5,811 Charitable Artlvltles: Grants to Brazil 86,300 479 19,925 106,225 479 56,000 162 Insurance Stationery Postage Computer software Bank charges Sundry expenses Total cost of Charitable Activties 547 547 870 870 300 491 491 343 13 88,687 19.925 108.612 56,818 Governance costs Accountancy 500 500 400 Total resources expended 94,492 19,925 114,417 63,029 14
UNiViDA NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024 Expenditure- Prior Year Unrestrirted General Funds Restricted Funds Total Funds 2023 2023 2023 Raising Funds Travel costs and health insurance 5,811 5,811 Charitable Activities: Grants to Brazil Insurance 56,000 162 56,000 162 Stationery Postage Computer consumbles Bank charges Sundry expenses Total cost of Charitable Artivties 300 300 343 343 13 13 56,818 56,818 Governance costs Accountanoi 400 Total resources expended 63,029 63,029 Sundry Debtors 2024 2023 Gift Aid 1,979 802 1,979 802 15
UNIWIDA NOTES TO THE FINANCIAL sfATEMENTS YEAR ENDED 31 DECEMBER 2024 Movement in funds Year Ended 31 Dember 2024 At At ljan 2024 31 Dec Income Expenditure 2024 Unrestrirted General Funds 44,014 44.014 80,OIX) 80,000 93,273 93,273 {94,4921 194,4921 42,795 42,795 80,000 80,000 Unrestrirted Designated Funds Restrirted Funds 19,925 19,925 {19,9251 119,925) Total Funds 124.014 113,198 1114,4171 122,795 Description and purpose of funds and transfers Free reserves Unrestricted General Funds are the free reserves of the charity. These funds are available for use at the discretion of the Trustees in furtherance of the general objertives of the Charity and have not been designated for other purposes. Unrestrirted Designated Funds Unrestricted Designated funds are funds set aside by the Trustees for specrfc projects and include a £IO.000 reserve fund. Restrlcted Funds Restricted Fund balances are funds to be used according to the wishes of the donor. not distributed at the year end. Movement in funds- Prior year At At ljan 31 Dec 2023 Income Expenditure 2023 Unrestricted General Funds 41,568 41.568 80,000 80,000 7,000 58,475 58.475 (56,0291 156,0291 44,014 44,014 80,000 80,000 Unrestricted Designated Funds Restricted Funds 17,0001 {7,0001 163,0291 Total Funds 128,568 58,475 124,014 16
UNiViDA NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024 Analysis of net assets between funds Unrestrirted Designated Funds Unrestrirted General Funds Total Funds 2024 2024 2024 Current assets 43,295 (500) 80,000 123,295 {500) Current liabilities 42,795 80,000 122,795 Analysis of net assets between funds- Prior Year Unrestrlrted Designated Funds Unrestricted General Funds Total Funds 2023 2023 2023 Current assets 44,414 (400) 80,000 124,414 (400) Current liabilities 44,014 80,000 124,014 17