## **IGREJA BATISTA DAS NACOES** (A COMPANY LIMITED BY GUARANTEE NOT HAVING A SHARE CAPITAL) **TRUSTEES REPORT AND FINANCIAL STATEMENTS** **FOR THE YEAR ENDED 31 AUGUST 2022** **CHARITY REGISTRATION NO. 1139404 COMPANY REGISTRATION NO. 06997739** **IGREJA BATISTA DAS NACOES** **(A COMPANY LIMITED BY GUARANTEE NOT HAVING A SHARE CAPITAL)** **_______________________________________________________________________________** ## COMPANY REGISTRATION NUMBER **06997739** ## MEMBERS OF MANAGEMENT COMMITTEE (DIRECTORS) Natanael Goncalves Elizabeth Chagas Ruspoli Eugenio Santos Do Carmo ## REGISTERED OFFICE 40 Cranleigh Road Bournemouth BH6 5JH 2 IC.kTr".J.4 B..ITISI'.I D IS N.IC.Ofr."S 1,1 c'oNip.IN) i.INiI'rED BI GI IR.INI'EL INI)'I 11.41'IN(,' .1511.4Rfr.' ('APITALI Truslees's Annual Reporifor ihe J'ear ended 31 A UGUST 2022 The Directors for the piirposes of the Coinpanies Act. subinit their annual report and the financial stateinents for the year ended 31 Aug3LlSI ?022. Structureg governanee and management Tlie IGREJA BA TISTA r)AS NACONF.S is a compaiiv lim lied bv guarantee govemed by its memorandum & articles of associatioii. Compaiiv nuinber.. 06997739. The directors of the c()mpanv are knowii as meinb¢rs of the Management Committee. All new staff. voluiiteers and Manab?ement Cominittee meinbers must go through an induction proce55 at the start ol-tlieir worL i¥ ith IGRF.IA BA-FIST A DAS NACOES. This process ainTrs lo fainiliarise tliem ￿](h ihL aims. objectives and structures ofthe orgjaiiisation. as well as the policies and procedures which are likely to be of relevance to Iheir ￿"Ork. The Inain activity of the organivtioll is a C hurch for the support for the Ponugiiese speaker s community. Each area is managjed bv the Directur. assiqted by volunteers. Objectives znd Activities IGREJA BA TlS'fA DAS NACOES s aims and objectives are to provide services to Brazili&tii coininunilv. ￿'hICh ￿11[ pirmit them ia overcome social Inargiinalisation and gTain acce55 to mainsiream services. opportuniiies and enlitleinents in the LIK, wliile Inaintaiiiing their ciiltiii'al identilv I￿￿thin a bFlobalised and multiculiiiral society. He 1% also responsible for safeL7uardingTr rhe a55ets of the company and lience for taking reasonable sreps lor tlie preveniiuii aiid detectiuii of fraud and other iriegularities. Small company exemptions Thi% Yeport has been prepared in aLcordance wilh Ihe special pro*i5ion% relatI￿g to small ¢ompanies WTthin part Vll of the C'ompanies.4cl ?(116. By order of the Board, Mr.6 ncalves Director 1st March 2023 **IGREJA BATISTA DAS NACOES** ## **(A COMPANY LIMITED BY GUARANTEE NOT HAVING A SHARE CAPITAL)** **_______________________________________________________________________________** ## **STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT)** ## **FOR THE YEAR ENDED 31 AUGUST 2022** |Notes
**Incoming resources from generated**
**funds**
Voluntary income
Gift Aid Tax
**2**
Total incoming resources
**Resources expended:**
**Governance costs**
**3**
Total resources expended
**Net incoming resources**
**Net movement in funds**
**Total funds at 1 September 2021**
**Total funds at 31 August 2022**|Unrestricted
Funds
Restricted
Funds
Total
Funds
2022
£
£
£
30,175
-0-
30,175| |---|---| ||30,175
-0-
30,175| ||31,316
-0-
31,316| ||| ||(1,141)| ||27,025
25,884| All of the above results are derived from continuing activities. All gains and losses recognised in the year are included above. The notes on pages 5 to 9 form part of these accounts 4 I(-REJA B.4TISTA DAS NAC'OF'% 1.4 C'OIIPA%I' I.IMI'I'Tr'I) III, I.'I"..IR..IN'I'b'Tr-. N()I' 11..II'IN(.' .4.%IIAR>' I'APITAI. BALANCE SHEET AS AT30 ALGL.ST 2022 Note 2022 FIXED ASSETS Tangiblc asse1% 1.4(J(J CIIRRENT ASSETS Debtors and prepayiMen15 Cash at bank and iii hand ?4.395 CREDITORS: Amounts falling due within one year NET CURRENT ASSETS TOTAL ASSLTS LESS CIIRRF,NT I,IABILITIES THF. FUND.8 OF THF. ORGANISATION Restricted income funds Unrestricted incom¢ funds The financial statements were approved by the rnanagement committee on I, March 2023 and signed on lis behaifby.. Trustee The notes on pages 5 to 9 form part of these accounts **IGREJA BATISTA DAS NACOES** **(A COMPANY LIMITED BY GUARANTEE NOT HAVING A SHARE CAPITAL)** **_______________________________________________________________________________** ## **NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022** ## **1. BASIS OF PREPARATION AND ACCOUNTING POLICIES** - (a) The accounts have been prepared under the historical cost convention, and in accordance with applicable accounting standards. - (b) The company has taken advantage of the exemptions in Financial Reporting Standard No.1 from the requirement to produce a cash flow statement on the grounds that it is a small company. - (c) The accounts have been prepared on the going concern basis. - (d) Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when receivable. The value of services provided by volunteers has not been included. - (e) Grants, including grants for the purchase of fixed assets where applicable, are recognised in full in the Statement of Financial Activities in the year in which they are receivable. - (f) Incoming resources from investments is included when receivable. - (g) Resources expended are recognised in the period in which they are incurred. Resources expended include attributable VAT that cannot be recovered. - (h) Support costs include central functions and have been allocated to activity cost categories on the basis of relevant staff time. - (i) Governance costs include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters. - (j) Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the organisation without further specified purpose and are available as general funds. - (k) Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less residual value over each asset’s expected useful life, as follows:- Furniture, equipment and computer equipment 20% straight line 6 ## **IGREJA BATISTA DAS NACOES** (A COMPANY LIMITED BY GUARANTEE NOT HAVING A SHARE CAPITAL) **TRUSTEES REPORT AND FINANCIAL STATEMENTS** **FOR THE YEAR ENDED 31 AUGUST 2022** **CHARITY REGISTRATION NO. 1139404 COMPANY REGISTRATION NO. 06997739** **IGREJA BATISTA DAS NACOES** **(A COMPANY LIMITED BY GUARANTEE NOT HAVING A SHARE CAPITAL)** **_______________________________________________________________________________** ## COMPANY REGISTRATION NUMBER **06997739** ## MEMBERS OF MANAGEMENT COMMITTEE (DIRECTORS) Natanael Goncalves Elizabeth Chagas Ruspoli Eugenio Santos Do Carmo ## REGISTERED OFFICE 40 Cranleigh Road Bournemouth BH6 5JH 2 IC.kTr".J.4 B..ITISI'.I D IS N.IC.Ofr."S 1,1 c'oNip.IN) i.INiI'rED BI GI IR.INI'EL INI)'I 11.41'IN(,' .1511.4Rfr.' ('APITALI Truslees's Annual Reporifor ihe J'ear ended 31 A UGUST 2022 The Directors for the piirposes of the Coinpanies Act. subinit their annual report and the financial stateinents for the year ended 31 Aug3LlSI ?022. Structureg governanee and management Tlie IGREJA BA TISTA r)AS NACONF.S is a compaiiv lim lied bv guarantee govemed by its memorandum & articles of associatioii. Compaiiv nuinber.. 06997739. The directors of the c()mpanv are knowii as meinb¢rs of the Management Committee. All new staff. voluiiteers and Manab?ement Cominittee meinbers must go through an induction proce55 at the start ol-tlieir worL i¥ ith IGRF.IA BA-FIST A DAS NACOES. This process ainTrs lo fainiliarise tliem ￿](h ihL aims. objectives and structures ofthe orgjaiiisation. as well as the policies and procedures which are likely to be of relevance to Iheir ￿"Ork. The Inain activity of the organivtioll is a C hurch for the support for the Ponugiiese speaker s community. Each area is managjed bv the Directur. assiqted by volunteers. Objectives znd Activities IGREJA BA TlS'fA DAS NACOES s aims and objectives are to provide services to Brazili&tii coininunilv. ￿'hICh ￿11[ pirmit them ia overcome social Inargiinalisation and gTain acce55 to mainsiream services. opportuniiies and enlitleinents in the LIK, wliile Inaintaiiiing their ciiltiii'al identilv I￿￿thin a bFlobalised and multiculiiiral society. He 1% also responsible for safeL7uardingTr rhe a55ets of the company and lience for taking reasonable sreps lor tlie preveniiuii aiid detectiuii of fraud and other iriegularities. Small company exemptions Thi% Yeport has been prepared in aLcordance wilh Ihe special pro*i5ion% relatI￿g to small ¢ompanies WTthin part Vll of the C'ompanies.4cl ?(116. By order of the Board, Mr.6 ncalves Director 1st March 2023 **IGREJA BATISTA DAS NACOES** ## **(A COMPANY LIMITED BY GUARANTEE NOT HAVING A SHARE CAPITAL)** **_______________________________________________________________________________** ## **STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT)** ## **FOR THE YEAR ENDED 31 AUGUST 2022** |Notes
**Incoming resources from generated**
**funds**
Voluntary income
Gift Aid Tax
**2**
Total incoming resources
**Resources expended:**
**Governance costs**
**3**
Total resources expended
**Net incoming resources**
**Net movement in funds**
**Total funds at 1 September 2021**
**Total funds at 31 August 2022**|Unrestricted
Funds
Restricted
Funds
Total
Funds
2022
£
£
£
30,175
-0-
30,175| |---|---| ||30,175
-0-
30,175| ||31,316
-0-
31,316| ||| ||(1,141)| ||27,025
25,884| All of the above results are derived from continuing activities. All gains and losses recognised in the year are included above. The notes on pages 5 to 9 form part of these accounts 4 I(-REJA B.4TISTA DAS NAC'OF'% 1.4 C'OIIPA%I' I.IMI'I'Tr'I) III, I.'I"..IR..IN'I'b'Tr-. N()I' 11..II'IN(.' .4.%IIAR>' I'APITAI. BALANCE SHEET AS AT30 ALGL.ST 2022 Note 2022 FIXED ASSETS Tangiblc asse1% 1.4(J(J CIIRRENT ASSETS Debtors and prepayiMen15 Cash at bank and iii hand ?4.395 CREDITORS: Amounts falling due within one year NET CURRENT ASSETS TOTAL ASSLTS LESS CIIRRF,NT I,IABILITIES THF. FUND.8 OF THF. ORGANISATION Restricted income funds Unrestricted incom¢ funds The financial statements were approved by the rnanagement committee on I, March 2023 and signed on lis behaifby.. Trustee The notes on pages 5 to 9 form part of these accounts **IGREJA BATISTA DAS NACOES** **(A COMPANY LIMITED BY GUARANTEE NOT HAVING A SHARE CAPITAL)** **_______________________________________________________________________________** ## **NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022** ## **1. BASIS OF PREPARATION AND ACCOUNTING POLICIES** - (a) The accounts have been prepared under the historical cost convention, and in accordance with applicable accounting standards. - (b) The company has taken advantage of the exemptions in Financial Reporting Standard No.1 from the requirement to produce a cash flow statement on the grounds that it is a small company. - (c) The accounts have been prepared on the going concern basis. - (d) Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when receivable. The value of services provided by volunteers has not been included. - (e) Grants, including grants for the purchase of fixed assets where applicable, are recognised in full in the Statement of Financial Activities in the year in which they are receivable. - (f) Incoming resources from investments is included when receivable. - (g) Resources expended are recognised in the period in which they are incurred. Resources expended include attributable VAT that cannot be recovered. - (h) Support costs include central functions and have been allocated to activity cost categories on the basis of relevant staff time. - (i) Governance costs include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters. - (j) Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the organisation without further specified purpose and are available as general funds. - (k) Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less residual value over each asset’s expected useful life, as follows:- Furniture, equipment and computer equipment 20% straight line 6 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 2022 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**