2021-08-31-accounts - Igreja Crista Nova Alianca

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TI TADA ACOES (A COMPANY LLMITEO YI, GUAiiwfEE NQTJ.iAVINGASblAREC.APITALI TRUSTICES RI".PORT AND FINANCIAL STATCIMxTrrrs FOR THE YEAR ENDKD 31 AUGUST 2•21 CMARtTY REGISI'RATION NO. 1139404 COMPANY REGISTRATION NO. 069977JY

1GRA BATISTA DAS NACOES (ACOMPANY LIMITED BY GUARANTEE NOTHAVINGA SIIARECAPITAL) COMPANY REGISTRATTON NUMBF 06997739 MEMBERS OF M AGEMENT COMMITTEE DIRECTORS Nataiiael Goi)LILlves Elizabetli Cliagos Ruspoli Eugcnio Santos Do Corn)0 40 Cranleigh f4oad Bournemouth BH6 5JH

(Jl C..011>AN1' T.IMI-I'b.l) B}. (:li.QR.lYI'I.:i", Ni)'r iiAI'ING %IIARI;, C.'Al)i'fALI TriislL>És'sAniiunl Reporlfoi IliÈyeur giide¢l 31 AUGU,ST 202J Thc Dire¢lors tr)r Ihc purEX)ses of Ilie CoinpMnie¥ Acl, siilimii thLir anniial report und Ili¢ fin1claI slalemcnts for Ilitt y¢#r ¢ndLYi 31 AugLlSt 2091. Sl'i'ucturc gov¢rnanL'e nixnA¥ement TI)L IOREJA BATISI'A DAS NALONLb i.s ll coiiipany limiied by guarnnle¢ govenied by ils niemorandiini & articles nf JJssoci411ioI). ('i?mpaiiy niiii)ber'. 116ly)7?39. l-litt direclars oftlie coinp#i)y urL knoi¥ii Ineinl)ers ol. Il)e Mai)t)gLiiieiit CoiTiiiiill¥¢. All iieH' stMtT, voliinleers aii(l Mttnag¥niLiII C.oniiiiillce Ineiiibtsrs IMLisI go thi'uuL)II oii induLtioii l)fOCL48 at Ilie start of t.lieii' i¥ork iviil) l(iRE-,JA fJAI'ISI'A DAS NACOF,S. Tl)i% pi'oe¢ss all$ to l&imiliuris¥ theiii iilli (lie aim5, ol)jettiv¢s aiid 8lriiLliire.% ol-llic org&iiisaiion, as ivell as lh¥ poli¢iLs aii(I pri)Ledure& ivliiLli uie likLly 10 be ol. releviin¢ to Ilieii. work. 'I'lIL Inaiii 4¢livily of ilic or%aniskVtioii is ueiieiml advlbe lind gupp(Iri ior lh¢ P(>riiib)Iie%L speftk¢r'¥ ¢L)minLinily. E,'udi al'c iy n)0n&10 l)y IhL DireLlOI', asliisred by vnluiileers. ObleL.tlveJ and ALtlvlties l(iREJA BA TI8TA I)AS NACQLts's iii)Is aiid ol)jeLiives fti'e L(> provide services lo Bra7ilian Loiniiiunily. wlii¢li w'ill perrnii Illein 10 overcoine Sociiil mnrgiiiulisiitioii thnd gdin llLc¢s5 to Ill¢iin%rreuill servicls. opporiiiiiiiie4 lind ei)liiltineiils iii tlie UK. wliil¢ maintainiiig Il)eii' Cliliural ideniily Wlthin 11 &ilabLlised iiiiiliityultui'ul )Ll¢ly, He Is al¥() respoii.iibl¥ for 8ufLguurdiiig Il)e ii%set% ol'the ¢oiniiaii)' and h¢n¢¢ fol iakiM& sonfible sieps lor Ili¢ prev¢i)tion aiid dele¥liun ol fioud }id otlier irregiili8rilies. Sni#ll etsmpany ex¢mptlon8 Tliis rcpth lios lic¢n prepared in accordai)cts iviil) IliLi spLYinl prvbisioii% relAiiii8 to smllll conipanl#s wirliin prt Vll of Ilio Loniponies ALI 2006. By or(lei' ot the Board, onc&lves DirLLt(>r Ioth TaY 2022

JGREJA BATISTA DAS NACO&S (ACOMPANV LIMITItI HY GUARANTEE NOTTrIAV1Tr4G A SIJARE CAPITAL) sTATE.1£fI ofi FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) riOR TIIE YEAR ENDED 31 AUGUST 2011 No6 UthreslrALl¥d R¢¥ts'LCted Fun Fund8 Tutal Funds 2021 TnLomlng yes0rle$ frnrn ¥eT¥ted fundB Voluntary income Gift Aid Tax .75.777 Totul ii)coming resou¢$ .15.777 .15.777 R¢sourc45 ¢ipendtd: GoverJ)An¢e eojtg 30.031 30.031 Total resources exi)eiided N¢t In¢t)mlthg r¢gourc¢$ 5,746 Net movcment in funds TolAI funds At I Soptember 2020 Tut#1 fund8 lit 31 August 2021 21,2P) All oftlie abovc results llre derived fiDni conliniiins Ictivilics. All 8ains nnd los$¢s recogni8ed iii th¢ y¢ai' ar¢ iii¢liid¢d abtsve. The nores on pA¥¢s 5 to yl fom1 Pait of Ih¢s¢ accounts

A COtylP.-tN'I' i.INIl'l'l.:D GIIAIIANThI,; N()I' IIAVIty(: A SIi.4Rf CAPI-TAI.I BAI.ANLE SHEEI. AS AI. 30 AIICIIS'I. 2021 ote 21121 FIXED AS.gE'rs Tinuible ASS¢ts I,R67 CURRENT A.SSE'rs Deb¢or5 and pr¢paJ'ineiits Ca$li ai kni)k in hand CRIDITORS: Amounts fulling bvlthiii ou¢ NE'.r CURRENT ASSETS IY)TAL ASSEfi LLS.S CIIRRENT LIABII.,ITIES THE FUIYI)4J OF THE ORGANISATEON aostricled iiicuni¢ fiii)4ts Unr¢%Érl¢l¢d incoin¢ tunds Tl3e 1111aTiciJl SLnierneiii% fjpprov¢d l)y Ilie n?&na8¢lllEI)t cthnmiii¢e 011.30, May 20. 2N1 Signed 011 ILI 1]rby'. Trust¢¢ ie ndg¥ on pttses 5 to 9 fomi piirt of Ilicse ae¢ountg

IGREJA BATJSTA DAS NACORS IA COMPANY LIMJTEO BY GUARANTEK NO'I. HAVING A SIIARE CAPITALI NOTES IIORMING PARI, OF THI fiINANCIAL STA'fEMENTS FOR THE YEARENDED 31 AUGUST 2021 I. BASIS OF PREPARATION AND ACCOUIY'fJNG POLICIES (ttl The accounts liave beeii PTepared urtde1' tliv liigtoi'ieal cost L'onv¢iilioii, atid in accord&nce witli appliLable aLcouiiling standards. (b) The compaiiy lias taken Éidvanthgc ofthe e.xeniptions Ai) FiiiEJI)cial Reporting Staiidard No. I fiDm th¢ r¢quirerneiit to pi'oduce a cash flow 61411¢mciit on the grtsuiids Iliat it is a sinall coinpaiiy. Ic) The aLcouiiis liav¢ bovn ppAr¢d oil thtt going Loi)L'ern basis. (dl Voluntary ii)con)e is receivcd Iiy 'aY ot.duii4tioiis and ¥itts aiid is LIILliidcd in fvll iii rhe Siutenicnl of kinaDci81 Activiiies w'heji ice1}rabIL. Tlie V111¢ of s¢Th'ic¢5 provided by voluiJtew% l)os noi be¢n included. (e) G'rniils, iiicludiiig grai)ts for tlie piirch8s¢ of lixLd essets where appli¢abl¢, qi'¢ ui'e rcL¢ivablc. lfj Inco11 r¢50ur¢cs froin inve8thi¢iits 1$ Included ivliwi r¢¥civabl¢. Ig> Resouir&% ¢xpeiided re r¢¢ognised iii Il)e peried iii wliicli Iliey are iiicuri'ed. Re%ources exi?ciid¢d tii¢lud¢ aiii'ibiiluble VAT tlini cllniiot be Tgcover¢d, (h) Support co$t$ ILl¢lud¢ cciilrnl fuii¢Lions aiid h&vc b¥7 &ll0¢¢ Lo 4¢iTvity cost ¢Alegori¢s on Ihe basis ofrelevaiii siarrL1111Q. (i) GovemarJ¢¢ costs ii)clude CO%1% ofihe pi¢pAI'RiiOli and exAmirtulion of%taluLOIy aLLouJil8, Lh¢ Ln4ts ot tL'UStke mLI'tings and Lt of Bny l¥gal advi¥b to tlllSt¢rs on governllnee or ¢oiisiiluliDrl InattLr$. lj'l Uiir¢$LI'iclcd tuiids aL'¢ donatioiis aiid otlicr inconiiiig iLsourc¢s I'¢¢eivable oi. gcncixled foi. Ilie ohjecis Dfihe organisaiion iviilioul luriher specified purpo&e thttd thre uvoilllblc os uenei41 lun&s. Ik} Tan¥ible fixed dSSet% are slolo(J oi ¢o$l l¢$s depircialion. DepiEcialioii IJ prDiridcd #l raies caleLilatLd to write off thL cost Ic55 irsidual valuL gl'cr euLh llbset's pected Iisefil life, 05 follows.,. Fumilure, eoLLipmcnt and coinpulW' ¢quipm¢nr 200A slr•ighi lin¢

Independent Examiner's Report To the Trustees

IGREJA BATISTA DAS NACOES

I report on the accounts of the church for the year ended 31[st] August 2021 Set out in 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 of the church are responsible for the preparation of accounts: they consider that the audit requirement under section 43(2) of the Charities Act 1993 (the 1993 Act), does not apply. It is my responsibility to:

Examine the accounts under section 43(3) of the 1993 Act.
Follow the procedures laid down in the General Directions given by the Charity Commissioners made under section 43(7)(b) of the 1993 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 church 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 on the view given by the accounts.

Independent examiner's statement

In the course of 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 41 of the Act)
accounts are prepared which agree with the accounting records and comply with the accounting requirements of the Act: 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 Castaneda FCCA Tel: 020 8150 6244