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

1GR￿A 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..0￿11>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¢ fin￿1claI 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 i*illi (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 irreg*iili8rilies.
Sni#ll etsmpany ex¢mptlon8
Tliis rcpth lios lic¢n prepared in accordai)cts iviil) IliLi spLYinl prvbisioii% relAiiii8 to smllll
conipanl#s wirliin p*rt 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
No￿6
UthreslrALl¥d R¢¥ts'LCted
Fun
Fund8
Tutal
Funds
2021
TnLomlng yes0￿rle$ 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 p￿pAr¢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 i￿ce1}rabIL. Tlie V￿111¢ 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 Inco1￿1￿￿ 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 L￿t of Bny l¥gal advi¥b to tlllSt¢rs on
governllnee or ¢oiisiiluliDr￿l 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¢

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

1GR￿A 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..0￿11>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¢ fin￿1claI 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 i*illi (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 irreg*iili8rilies.
Sni#ll etsmpany ex¢mptlon8
Tliis rcpth lios lic¢n prepared in accordai)cts iviil) IliLi spLYinl prvbisioii% relAiiii8 to smllll
conipanl#s wirliin p*rt 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
No￿6
UthreslrALl¥d R¢¥ts'LCted
Fun
Fund8
Tutal
Funds
2021
TnLomlng yes0￿rle$ 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 p￿pAr¢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 i￿ce1}rabIL. Tlie V￿111¢ 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 Inco1￿1￿￿ 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 L￿t of Bny l¥gal advi¥b to tlllSt¢rs on
governllnee or ¢oiisiiluliDr￿l 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**