Charity Number: 1149096
MINISTERIO PALAVRA GENUINA-CHRIST APOSTOLIC CHURCH LIMITED
TRUSTEES` REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30/11/2025
Company registered number: 06424907
MINISTERIO PALAVRA GENUINA-CHRIST APOSTOLIC CHURCH LIMITED
TRUSTEES` REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30/11/2025
| CONTENTS | |
|---|---|
| Page | |
| Legal and administrative information | 3 |
| Trustees report | 4 |
| Independent Examiner’s Report | 5 |
| Statement of financial activities | 7 |
| Balance Sheet | 8 |
| Notes to the financial statements | 9 |
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MINISTERIO PALAVRA GENUINA-CHRIST APOSTOLIC CHURCH LIMITED
TRUSTEES` REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30/11/2025
TRUSTEES: Mrs. Dinah Median dos Reis Souza Oliveira Mrs. Marli Sandra Hens
REGISTERED OFFICE: 13 St. Swithin's Lane, Room 2 London England EC4N 8AL CHARITY NUMBER: 1149096
COMPANY REGISTERED NUMBER: 06424907
ACCOUNTANTS: Metodo Consultancy 13 St. Swithin's Lane, Room 2 London England EC4N 8AL
LEGAL STATUS: Incorporated charity GOVERNING INSTRUMENT: Memorandum & Articles of Association
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MINISTERIO PALAVRA GENUINA-CHRIST APOSTOLIC CHURCH LIMITED
Trustees’ Annual Report for the year ended 30 November 2025
The trustees present their annual report and financial statements for the year ended 30 November 2025.
The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the charity's governing document, the Charities Act 2011, and the Statement of Recommended Practice: Accounting and Reporting by Charities (SORP 2005), as issued by the Charity Commission in March 2005.
Charitable Objectives
The charity’s objects, as set out in its governing document, are:
To advance the Christian faith for the public benefit in such ways and in such parts of the United Kingdom as the trustees may from time to time think fit.
To relieve sickness and financial hardship, and to promote and preserve good health by the provision of funds, goods or services of any kind, including through the provision of counselling and support, in such parts of the United Kingdom as the trustees may from time to time think fit.
To advance education for the public benefit in such ways and in such parts of the United Kingdom as the trustees may from time to time think fit.
These charitable purposes are pursued in accordance with the public benefit requirements set out in the Charities Act 2011. The trustees have complied with the duty under section 17(5) of the Act to have due regard to guidance published by the Charity Commission on public benefit.
Governance and Management
The charity is governed by a board of trustees, who are responsible for the overall direction, strategy, and compliance of the organisation. The trustees meet regularly to monitor the charity’s operations, ensure that its activities align with its stated objects, and make decisions on key matters.
During the year, the charity was supported by dedicated volunteers who contributed their time and skills to further the charity’s work. Their involvement remains essential to the delivery of the charity’s programmes and services.
Transactions and financial position
The statement of financial activities shows a net profit of £735.
Fixed Assets
Details of movements in the tangible fixed assets used by the charity are set out on page 9 of these financial statements.
Fund available
The present level of funding is adequate to support the continuation of the charity principal activities now in operation for the medium term, and the trustees consider the financial position of the charity to be satisfactory.
Risk Management
The trustees have a duty to identify and manage the major risks facing the charity. A risk register is maintained and reviewed regularly to assess strategic, financial, operational, and reputational risks. Key risks identified during the year included:
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Financial sustainability due to fluctuations in donations and external funding.
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Volunteer capacity, given reliance on volunteer contributions.
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Compliance and safeguarding, ensuring adherence to legal and regulatory requirements.
The trustees have taken steps to mitigate these risks through prudent financial management, volunteer engagement strategies, and regular policy reviews.
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INIJTEAIO PALAVRA OENUINA-CHIII8T APOSTOLIC CHURCH LMTED Ind•p•iid•rt EJramlMrf• Il•port to th• TnMI• Il••p•¢tl¥• Rwptsn•lbllkkn• fnMt••• •nd Ex•mlfi•r charlty s IT1¢0$ •r• rnswmlblè fiy ppOrt oftt aeerAJrt8. Th8 Iru8t•es hm d•lerrnkned Ihat an audK 48 ry)t reQre tr Ihls y•r under •clth 144121 of tr Chttkn# Act 20111tt A¢ll aThJ Ih•l an lThlepentJenl examlrwJ¢ Ch•rfty tt twstee3 lo rry>are fngndal 8181emenl$ for each fina81 year a true aThJ falr vleAt Of1 th•rfty's fin•ndal r)smIL It Ihe yeBr-eThJ Jnd ollt$ If¥j res(Kws And rest 8TrIed durtNJ that yw. IhoBe In¥1 $tsIeM. tru$lees •r8 raqred lo.. Select $ul8ble p&l(xs aTvJ Ihem nlstenIty. M8ke judgeftts •ThJ estrmales thal arB re4?onob and Plen1. State ether aprAuble accounlng SI83rdS a1 Slalements of Recomnwkled PraclKx ISORPI fdlThd. subj.ect to ary deparbJes disdosed and explalned In tho financial $latrrtS. Prepa the financial 5t•temenls cn a gThJ Cern basls it is Inapproy5ate to Ihat ts caiity 77 truslees a responsibk for keery woper accountiny reccffds Ihat dlsdose. %h reasonatrAe acoffacy. at ary tkno tre finarKaal posibon of the tharity ar¥J enab them lo ensure Ih8t the finanrial slalennts cornpty the Ch8thSes Ad 2011. Tfw are also res&$ $8fe9uardirvJ the assets ol Ihe chaity ond takiThJ rea$th sleps for Ihe aTrJ deleLon of fra other irwidaritses. A resdulth that P8Llo Veron858 btr reapwlnte(1 os indepeThJent exarnerlll t* to the Ann General s reKKrfl was by Ihe IDtstees on 14 Awl 2026 and stgned on ils behall by". Mr5 Dinah 14104r2026 Mrs. Ma Trustee 14104r2026 Sandra Hens SCAN Anyscanner
MINISTERIO PALAVRA GENUINA-CHRIST APOSTOLIC CHURCH LIMITED
Independent Examiner’s Report to the Trustees of Ministério Palavra Genuina-Christ Apostolic Church Limited
I report on the accounts of the charity for the year ended 30th November 2025, which are set out on the following pages and have been prepared based on 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 the 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:
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Examine the accounts under section 43(3) of the 1993 Act.
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Follow the procedures laid down in the General Directions given by the Charity Commissioners under section 43(7)(b) of the 1993 Act.
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State whether matters have come to my attention.
Basis of Independent Examiner’s Statement
My examination was carried out in accordance with the general directions given by the Charity Commission. An independent examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also involves considering any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning such matters. The procedures I have undertaken do not provide all the evidence that would be required in an audit, and therefore, I do not express an opinion as to whether the accounts present a “true and fair view”. My report is limited to those matters set out in the statement below.
Independent Examiner’s Statement
Based on my examination, no matters have come to my attention which gives me reasonable cause to believe that, in any material respect:
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Accounting records have not been kept in accordance with section 41 of the 1993 Act; or
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The accounts presented do not accord with those records or comply with the accounting requirements of the 1993 Act.
No matter has come to my attention in connection with my examination to which, in my opinion, attention should be drawn to enable a proper understanding of the accounts to be reached.
Paulo Veronese CPAA 07338918A 14/04/2026
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MINISTERIO PALAVRA GENUINA-CHRIST APOSTOLIC CHURCH LIMITED
Statement of Financial Activities for the year ended 30/11/2025
| Unrestricted | 2025 | 2024 | ||||
|---|---|---|---|---|---|---|
| Notes | Funds | |||||
| £ | £ | £ | ||||
| Incoming resources | ||||||
| Incoming resources from generated funds | 3 | |||||
| Voluntary income | 206,331 | 206,331 | 235,193 | |||
| Total incoming resources | 206,331 | 206,331 | 235,193 | |||
| Resources expended | 4-7 | |||||
| Costs of Generating Funds | ||||||
| Costs of generating voluntary income | 15,744 | 15,744 | 15,280 | |||
| Fundraising trading costs | 52,972 | 52,972 | 72,849 | |||
| Charitable activities | 4,433 | 4,433 | 14,578 | |||
| Support cost | 132,447 | 132,447 | 134,836 | |||
| Total resources expended | 205,596 | 205,596 | 237,543 | |||
| Net incoming/(outgoing) resources before transfers | 735 | 735 | -2,350 | |||
| Gross transfers between funds | ||||||
| Net incoming/(outgoing) resources before other recognised gains/(losses) |
735 | 735 | -2,350 | |||
| Net movement in funds | 735 | 735 | -2,350 | |||
| Total funds brought forward | -45,340 | -45,340 | -42,990 | |||
| Total funds carried forward | -44,605 | -44,605 | -45,340 |
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IAINISTEIIK) PALAVMA OEIIUII4A.CHAI•T APOSTOLIC CHURCH LMTED •IMe• Sh••t M •1 lor lh• y••r •nd•d JfyT1112Q20 C•tyh •1 b•nk kn hth io 55.227 - JO,828 40,721 .721 12 Fortr ye11r) tre o)mp8ry ¥5 io e>mptyon Lnyer son 47T ol corr8$ Aci 2( rAlit¥a to 5ml cotyrnes. No nrrtV5 compary lo obtaln An8 oftts attowts foll yew oco)rdar(t wthse(on 475 of Cornpatitrts Atl 20 dior& xkn?vkn3e ttrwre5Wrnitiltyfor comptyiry reqrrts of to rA)rf5 ar¥J foitr wewatlonof 8ccouts. SJrJ tyorn ortr•) ffiBtees on altr Ilr5 OirAh Olvra- F¢Kthe yeerthJ 30 Novenknr 2025. Ihe ¢harty was entilled to exempl under secticfi 477 olW Ctynpanies 20L, rdaliThJ to Sm1 companies. No nprroer oftts charity ha5 requwed an aJit of rts actounls for the year in accotdancevAlh se¢b"cffl 476 ofthe Compan$ kt 2(. Th? dr8cLY5 ackntr th&r re$pOr11ty for. the dwity keeps a¢cowrtirvJ records vthich cornp 58clion 386 of the coVre5 ¢Tra accwrts whith give a tn and falr vw of the stale of affaits ol the charity as al the end of the fwwntial yeai and of it5 profrt or loss fof the finanoal year in accordance wlh the reqUirellnts ofsectK)n 393 of the C(#npanies Act 20[ aj wtwch othemse compty Ihe requirennts of the kt relaung to accounts. $0 fai as applicable to the tharity. These finanual sialennt$ ha¥e been prepa in accordanc wlh the skclal provL8iorYs rebtin9 to small companies vthin Part 15 oftr Compan$ Act 20¢X 8nd Ihe Finandal Reportry Standard applicab in the UK aThJ Repu ol IrdaThJ IFRS 1021. Sethon 1A- Srnall Enlilies. finandal Statements were apwoved by the Boaid ol Trustees and authoriwj Issue on 14104r2026 8ThJ are signed haffOfthe Board by.. Mrs Dlnah Oliveira Twslee 14104r2026 Company RegkstralKJn Nurr*¢r.' c64247 Charity Registrat5on Number.. 114W96 SCAN Anyscanner
MINISTERIO PALAVRA GENUINA-CHRIST APOSTOLIC CHURCH LIMITED
Tangible Fixed Assets
| Cost or valuation | ||||
|---|---|---|---|---|
| Motor Vehicle |
Total | |||
| £ | £ | |||
| Balance brought forwar | 13,008 | 13,008 | ||
| Balance carried forward | 13,008 | 13,008 | ||
| Accumulated depreciation and impairment provisions | Motor Vehicle |
Total | ||
| £ | £ | |||
| Balance brought forward | 7,521 | 7,521 | ||
| Depreciation charge for year 2025 | 1,372 | 1,372 | ||
| Balance carried forward | 8,893 | 8,893 | ||
| Motor Vehicle |
Total | |||
| £ | £ | |||
| Net book value at 30/11/2025 | 4,116 | 4,116 |
Accounting policy:
Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided to write off the cost of tangible fixed assets over their estimated useful lives on the following bases:
Motor vehicles – 25% reducing balance
No tangible fixed assets were disposed of during the year.
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MINISTERIO PALAVRA GENUINA-CHRIST APOSTOLIC CHURCH LIMITED
Notes to the Financial Statements for the year ended 30/11/2025
1. Accounting Convention
The financial statements have been prepared under the historical cost convention and in accordance with:
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The Charities SORP (FRS 102): Accounting and Reporting by Charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland),
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FRS 102 (Section 1A – Small Entities),
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The Companies Act 2006, and
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The Charities Act 2011.
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The charity is a public benefit entity as defined under FRS 102.
As permitted by FRS 102 Section 1A, and in accordance with the Charities SORP (FRS 102), the charity has not prepared a statement of cash flows, on the grounds that it qualifies as a small charity.
2. Accounting policies
2.1 Recognition of Income
Income is recognised in the Statement of Financial Activities (SoFA) when all the following criteria are met:
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The charity has entitlement to the income;
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It is probable that the income will be received; and
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The amount can be measured reliably.
2.2 Incoming Resources with Related Expenditure
Where income has related expenditure (such as fundraising events or contract income), the income and associated costs are reported gross in the Statement of Financial Activities.
2.3 Grants and Donations
Grants and donations are recognised when the charity has unconditional entitlement to the funds, it is probable they will be received, and the amount can be measured reliably. Where grants are subject to performance conditions or other terms, income is only recognised when those conditions have been met.
2.4 Gifts in Kind
Gifts in kind for resale or distribution are recognised when they are sold or distributed. Gifts in kind for use by the charity are recognised as income when receivable and are measured at the estimated fair value to the charity.
2.5 Investment Income
Investment income is recognised when it is receivable, and the amount can be measured reliably.
2.6 Liability Recognition
Liabilities are recognised when the charity has a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required, and the amount can be measured reliably.
2.7 Governance Costs
Governance costs include the costs associated with the statutory requirements of the charity, including:
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The preparation and independent examination of the financial statements;
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Legal advice to trustees on constitutional or governance matters;
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Trustee meetings and compliance with regulatory requirements.
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MINISTERIO PALAVRA GENUINA-CHRIST APOSTOLIC CHURCH LIMITED
2.8 Grants Payable
2.8.1 Grants with performance conditions
Grants awarded by the charity that are subject to performance conditions (i.e. requiring a specific service or level of output) are recognised in the Statement of Financial Activities (SoFA) only when the recipient has provided the required service or met the agreed output.
2.8.2 Grants payable without performance conditions
Grants awarded without performance conditions are recognised as a liability and recorded in the SoFA when the charity has made a binding commitment to make the payment and there are no remaining conditions within the charity’s control.
2.9 Support Costs
Support costs represent indirect costs incurred in supporting charitable activities. These include general management, financial administration, HR, and premises-related costs. Support costs are allocated to charitable activities based on reasonable and consistent criteria.
2.11 Investments
Investments quoted on a recognised stock exchange are stated at their market value at the balance sheet date. Unlisted investments and other investment assets are stated at the trustees’ best estimate of fair value at the year end. Changes in market value are recognised in the SoFA as gains or losses on investments.
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MINISTERIO PALAVRA GENUINA-CHRIST APOSTOLIC CHURCH LIMITED
3. Analysis of incoming resources
| Analysis | 2025 | 2024 | ||
|---|---|---|---|---|
| £ | £ | |||
| Voluntary income | Church Donations | 206,331 | 235,193 | |
| Total | 206,331 | 235,193 |
3.1 Analysis of resources expended
| 2025 | 2024 | |||
|---|---|---|---|---|
| Costs of generating | Hospitality | 13,444 | 14,860 | |
| 13,444 | 14,860 | |||
| Fundraising trading costs |
Charitable expenses | |||
| Offerings and donations | 52,972 | 72,849 | ||
| 52,972 | 72,849 | |||
| Charitable activities | Travel | 4,095 | 14,578 | |
| Advertising | 338 | |||
| 4,433 | 14,578 | |||
| Governance costs | Accountancy and Consultancy | 3,074 | 2,819 | |
| 3,074 | 2,819 | |||
| Support cost | ||||
| Rentandrates | 31,940 | 75,523 | ||
| Church maintenance | - | |||
| Motor expenses | 280 | 188 | ||
| Churchutility bills | 4,855 | 2,260 | ||
| Motor repairs | 61,122 | 25,371 | ||
| Otherexpenses | 138 | 296 | ||
| Directorsalary | 20,000 | 12,000 | ||
| Fuel | 904 | 448 | ||
| Insurance | 1,208 | 1,972 | ||
| Penalties | 986 | 255 | ||
| NICER | 2,300 | 420 | ||
| Salary | 3,000 | 3,000 | ||
| Telephone | 3,568 | 3,589 | ||
| Stationery & Office supplies | - | 5,286 | ||
| Depreciationexpenses | 1,372 | 1,829 | ||
| 131,673 | 132,437 | |||
| Total resources expended | 205,596 | 237,543 |
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MINISTERIO PALAVRA GENUINA-CHRIST APOSTOLIC CHURCH LIMITED
4. Debtors
There were no debtors at the year-end 30 November 2025.
5. Creditors
| 2025 | 2024 | ||
|---|---|---|---|
| £ | £ | ||
| Other creditors | 54,809 | 55,227 | |
| Total | 54,809 | 55,227 |
6. Movement of funds
| Fund names | Fund balances brought forward |
Incoming resources |
Outgoing resources |
Transfers | Gains and losses |
Fund balances carried forward |
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | £ | |
| Unrestricted funds | -45,340 | 206,331 | 205,596 | - | - | -44,605 |
| Total Funds | -45,340 | 206,331 | 205,596 | - | - | -44,605 |
7. Employees
| Employees | Employees | 2025 | 2024 | |
|---|---|---|---|---|
| The parts of the charity in which the employees work |
Charitable Activities | 1 | 1 | |
| Governance | 1 | 1 | ||
| Total | 2 | 2 |
8. Trustees Expenses
No trustee expenses were paid during the year ended 30 November 2025
9. Fees for examination or audit the accounts
No fees were paid for the examination or audit of the accounts for the year ended 30 November 2025.
10. Granting
No grants were awarded during the year ended 30 November 2025.
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MINISTERIO PALAVRA GENUINA-CHRIST APOSTOLIC CHURCH LIMITED
Dear Sirs,
We confirm that the following information in connection with the financial statements for the year ended 30th November 2025, to the best of our knowledge and belief, is true and fair, bearing in mind the requirements of the Charities Act 1993.
General
To the best of our knowledge and belief, all transactions undertaken by the charity have been properly recorded in the accounting records and these financial statements, and all relevant records have been provided to you.
Accounting Policies
The accounting policies used and detailed in the financial statements are consistent with those adopted in the previous financial year.
Statement of Financial Activities
Except as disclosed in the financial statements, the results for the year were not materially affected by:
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Transactions of a sort not usually undertaken by the charity;
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Circumstances of an exceptional or non-recurrent nature;
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Charges or credits relating to prior periods; or
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Any change in the basis of accounting.
Any expenditure included in the financial statements (where receipts or vouchers were not available) was properly made in connection with the carrying on of the charity’s business, unless specifically notified to you as being of a private nature.
Fixed Assets (£4,116)
The amount included in the financial statements represents valid fixed assets.
Debtors (£0.00)
The balances included in the financial statements represent valid debtors or prepayments.
Other Current Assets (£6,088)
In our opinion, other current assets are expected to realise, in the ordinary course of business, at least the amounts at which they are stated in the charity's balance sheet.
Liabilities (£54,809)
All known liabilities of material importance as at 30[th] November 2025 are shown in the financial statements, including the liability noted.
Capital Commitments
At 30th November 2025, there were no commitments for capital expenditure.
Contingent Liabilities
No contingent liabilities existed as at 30th November 2025.
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