CASA DO BRASIL EM LONDRES TRUSTEFS REPORT AND MANAGERIAL FINANCIAL STATEMEMS FOR THT YEAR ENDED 31 AUGUST 2024 CHARrrY RECISniATION NO. 1138910 COMPANY REGisfRATION NO. 0698(1167 CASA DO BRASIL EM LOIYDRES {A COMPANY LI￿￿TED BY GUARAIWTEE NOT HAVll¥G A SHARE CAPITAL) COMPANY REGISTRATION NUMBER 1169811J67 MEMBERS OF MANAGEMENT COMMITfEE tRECTORS Mr. Hernwi Santiago REGISTERED OFFICE 85 Great Portland Street First Floor WIW7LT (A COMPANY LtNfrrED BY GUARANfEE NOTHAVING A SItARE cAP￿AL) Trustees's Annual Reportfor theyear ended 31 AUGUST 2024 The Directors for the purposes of the Compatiies Act, submit their annual report and the financial ststements for the year ended 31 August 2024. StrllCtur4 governance and mall￿ement The CASA DO BRASIL EM LONDRES is a ￿MPanY limited by guarantee governed by its memordnthlln & articles of association. Company number. 06980167. The di￿￿OrS of the company are known as members of the Management Committee. New staff. volunte¢TS and Management Conunittee members are indu¢ted and trained prior to starting with CASA IX) BRASIL EM LONDRES. Our induction aims to familiarise participating members of our organisation with the aims, objectives and structure of the organisatioD together with understandin8 our policies and procedures both internal and external. Our primary activities include general adviLZ and suP￿t for the Objectives aDd Aetivrties CASA DO BRASIL EM LONDRES'S aims and objeclives are to provide services to the immigrant community in the United Kingdom. Our services, a combination of which are public and private fimde(L are available to create and ll￿ke available necessary services, opportunities, education and entitlements in the UK in addition to learning about culture ill the UK while maintaining indiv1th￿ cultutal identity in our MUltic￿tur￿ society. Our objectiv¢s firther involve assisting members of the immigrant CQTDmunity to lead to a successful life in the UK through fither educatio￿ incorp)rating Dational policies and prcpaTiDg thenlselves for fllts￿ achievements. Small company ￿emPtionS comparri¢s witbin p￿t VII of the Cthnpanies Act 2(M)6. Byo Santiago 13° Junc 2025 CASA DO BRASIL EM LONDRES (A COMPANY LIm￿D BY GUARAl¥fEE NOT HAVING A SItARE CAprrAL) STATEME1￿ OF FINANC￿ AcfiviTIL8 (INCLUDING INCONIE AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 AUGUST 2024 Notes Untestricled Restricted Totsl Funds Funds Funds 2024 IDcomiDg re￿￿ree1 from generated Volwitgry iticome 89.765 89.765 io¢ome for Adtnin 89.765 89.765 Resourtts expended: Govern*nce to 81.821 81.821 Net incomillz r¢sow¢ Net movement in funds Total funds at I September 2023 Total funds at 31 Augurt 2024 (7.830) All of the aknve results are derived from continuing activities. All gaiDS and10&4es recognised in tb¢ year included above. The not¢s on pages 5 to 9 fonn part of these accounts (A COMPANY I1￿￿TTED BY GUARANfEE NOT HAVING A SHARE CApfTAL) BALAY4CE SHEET AS AT 31 AUGU￿ 2024 Nots 2024 FIXED ASSETS Tangible assets DebtOTS and prepayments Cash at bank and in hat 7250 CREDITORS: Amounts falling due wlthlll one year more than one year (6.980) NET CURRENT ASSETS TOTAL ￿￿ETs THE FUNDS OF THE ORGANISATION The financial statements wffe opproved by the management comnmttee on 13 June 2025 and 8igoed on its behalf by: The noles OD pages 6 f(mpart of these xcounts CASA DO BRASIL EM LONDRFS (A COMPANY LLMrrED BY GUARANlfE NOT HAVtNG A SHARE CApfrAL) NOTES FORMING PART OF THE M￿NAGER￿ FtNANCIAL STATEMENTS FOR THE ENDED 31 AUGUST 2024 I. BASIS OF PREPkRATION AND AccoiINfiNG POLICIES (a) The accounts have been prepared under the historical cost Conventio￿ and in accordance with applicable a¢￿u￿tIng standarth. (b) The company h&s taken advantsge of the exernptions ID FiDanGial Rcporting Standard No. l from the requirem¢at to produc¢ a cash flow stat¢M￿l on tbc grounds that it is a small company. {c) The accounts have beth prepred on the going a)D¢ern IMi8. (d) Voluntary income is rw¢ived by way of donations gnd gifts atJl is included in fi￿] in the Statement of FitLvKial Activities when receivable. The value of seTViCC4 provided by V0h￿te￿5 has not beell includol (e) GTauts. including grants for the purcFthse of fixed assets where applicable. are recognised in fi￿1 in the Statement of Financial A¢tiviÉies in the year in whicb they are receivable. (g) Resource5 expellded are recognised in the puiod in wbich they are incutre4L Resources expended include attributable VAT that Gannot be re¢overed (h) Support costs include central fijnrtions and bave bern Allo¢at¢d to ￿tiVitY wst categories on the b&8is of relevant staff time. (i) Governance COSL8 include costs of the weparation a￿1 examI￿on of statutory accounts. the costs of trustee meetings and cost of any legal advice to trustees on O) Unrestricted fim(Ls are dot]atAOt)s and other in¢omin8 resources receivable or gcnerdted for the objects of the organisation without fi]rther specified putp)se and are available as general fulld5. (k) Tangible fixed awts are stated at cost less de￿Iati(1ll. Depreciation is provided at rates calculated to write off the cost rasidual Wah￿ over each asset's eX￿ted useful life, as follows.'_ Fumiture, equipment and conjputer equipment 20% straigbt line CASA DO BRASIL EM LONDRES TRUSTEFS REPORT AND MANAGERIAL FINANCIAL STATEMEMS FOR THT YEAR ENDED 31 AUGUST 2024 CHARrrY RECISniATION NO. 1138910 COMPANY REGisfRATION NO. 0698(1167 CASA DO BRASIL EM LOIYDRES {A COMPANY LI￿￿TED BY GUARAIWTEE NOT HAVll¥G A SHARE CAPITAL) COMPANY REGISTRATION NUMBER 1169811J67 MEMBERS OF MANAGEMENT COMMITfEE tRECTORS Mr. Hernwi Santiago REGISTERED OFFICE 85 Great Portland Street First Floor WIW7LT (A COMPANY LtNfrrED BY GUARANfEE NOTHAVING A SItARE cAP￿AL) Trustees's Annual Reportfor theyear ended 31 AUGUST 2024 The Directors for the purposes of the Compatiies Act, submit their annual report and the financial ststements for the year ended 31 August 2024. StrllCtur4 governance and mall￿ement The CASA DO BRASIL EM LONDRES is a ￿MPanY limited by guarantee governed by its memordnthlln & articles of association. Company number. 06980167. The di￿￿OrS of the company are known as members of the Management Committee. New staff. volunte¢TS and Management Conunittee members are indu¢ted and trained prior to starting with CASA IX) BRASIL EM LONDRES. Our induction aims to familiarise participating members of our organisation with the aims, objectives and structure of the organisatioD together with understandin8 our policies and procedures both internal and external. Our primary activities include general adviLZ and suP￿t for the Objectives aDd Aetivrties CASA DO BRASIL EM LONDRES'S aims and objeclives are to provide services to the immigrant community in the United Kingdom. Our services, a combination of which are public and private fimde(L are available to create and ll￿ke available necessary services, opportunities, education and entitlements in the UK in addition to learning about culture ill the UK while maintaining indiv1th￿ cultutal identity in our MUltic￿tur￿ society. Our objectiv¢s firther involve assisting members of the immigrant CQTDmunity to lead to a successful life in the UK through fither educatio￿ incorp)rating Dational policies and prcpaTiDg thenlselves for fllts￿ achievements. Small company ￿emPtionS comparri¢s witbin p￿t VII of the Cthnpanies Act 2(M)6. Byo Santiago 13° Junc 2025 CASA DO BRASIL EM LONDRES (A COMPANY LIm￿D BY GUARAl¥fEE NOT HAVING A SItARE CAprrAL) STATEME1￿ OF FINANC￿ AcfiviTIL8 (INCLUDING INCONIE AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 AUGUST 2024 Notes Untestricled Restricted Totsl Funds Funds Funds 2024 IDcomiDg re￿￿ree1 from generated Volwitgry iticome 89.765 89.765 io¢ome for Adtnin 89.765 89.765 Resourtts expended: Govern*nce to 81.821 81.821 Net incomillz r¢sow¢ Net movement in funds Total funds at I September 2023 Total funds at 31 Augurt 2024 (7.830) All of the aknve results are derived from continuing activities. All gaiDS and10&4es recognised in tb¢ year included above. The not¢s on pages 5 to 9 fonn part of these accounts (A COMPANY I1￿￿TTED BY GUARANfEE NOT HAVING A SHARE CApfTAL) BALAY4CE SHEET AS AT 31 AUGU￿ 2024 Nots 2024 FIXED ASSETS Tangible assets DebtOTS and prepayments Cash at bank and in hat 7250 CREDITORS: Amounts falling due wlthlll one year more than one year (6.980) NET CURRENT ASSETS TOTAL ￿￿ETs THE FUNDS OF THE ORGANISATION The financial statements wffe opproved by the management comnmttee on 13 June 2025 and 8igoed on its behalf by: The noles OD pages 6 f(mpart of these xcounts CASA DO BRASIL EM LONDRFS (A COMPANY LLMrrED BY GUARANlfE NOT HAVtNG A SHARE CApfrAL) NOTES FORMING PART OF THE M￿NAGER￿ FtNANCIAL STATEMENTS FOR THE ENDED 31 AUGUST 2024 I. BASIS OF PREPkRATION AND AccoiINfiNG POLICIES (a) The accounts have been prepared under the historical cost Conventio￿ and in accordance with applicable a¢￿u￿tIng standarth. (b) The company h&s taken advantsge of the exernptions ID FiDanGial Rcporting Standard No. l from the requirem¢at to produc¢ a cash flow stat¢M￿l on tbc grounds that it is a small company. {c) The accounts have beth prepred on the going a)D¢ern IMi8. (d) Voluntary income is rw¢ived by way of donations gnd gifts atJl is included in fi￿] in the Statement of FitLvKial Activities when receivable. The value of seTViCC4 provided by V0h￿te￿5 has not beell includol (e) GTauts. including grants for the purcFthse of fixed assets where applicable. are recognised in fi￿1 in the Statement of Financial A¢tiviÉies in the year in whicb they are receivable. (g) Resource5 expellded are recognised in the puiod in wbich they are incutre4L Resources expended include attributable VAT that Gannot be re¢overed (h) Support costs include central fijnrtions and bave bern Allo¢at¢d to ￿tiVitY wst categories on the b&8is of relevant staff time. (i) Governance COSL8 include costs of the weparation a￿1 examI￿on of statutory accounts. the costs of trustee meetings and cost of any legal advice to trustees on O) Unrestricted fim(Ls are dot]atAOt)s and other in¢omin8 resources receivable or gcnerdted for the objects of the organisation without fi]rther specified putp)se and are available as general fulld5. (k) Tangible fixed awts are stated at cost less de￿Iati(1ll. Depreciation is provided at rates calculated to write off the cost rasidual Wah￿ over each asset's eX￿ted useful life, as follows.'_ Fumiture, equipment and conjputer equipment 20% straigbt line ## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES** ## **CASA DO BRASIL EM LONDRES** I report on the accounts of CASA DO BRASIL EM LONDRES for the year ended 31[st] August 2024 set out on the following pages which have been prepared on the basis of the accounting policies shown in the corresponding pages. ## **Respective responsibilities of trustees and examiner** The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of accounts: they consider that the audit requirement under section 144(2) of the Charities Act 2011 (the 2011 Act), does not apply. It is my responsibility to: - Examine the accounts under section 145 of the 2011 Act. - Follow the procedures laid down in the General Directions given by the Charity Commissioners made under section 145 (5) (b) of the 2011 Act. - State whether particular matters have come to my attention. ## **Basis of Independent examiner’s report** My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below. ## **Independent examiner’s statement** During my examination, no matter has come to my attention: 1. Which gives me reasonable cause to believe that, in any material aspect, the trustees have not met the requirements to ensure that: - Proper accounting records are kept (in accordance with section 386 of the Companies Act 2006) - Accounts are prepared which agree with the accounting records and comply with the accounting requirements of the section 396 of the Companies Act 2006 and with the methods and principles of the Statements of Recommended Practice: Accounting and Reporting by Charities have not been met; or 2. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Claudia Patricia Giraldo FCCA Tel. 020 8150 6244 1