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2021-03-31-accounts

Cuba para Cristo – Trustee’s Annual Report For the period ending 31 March 2021

Reference and Administration Details

Address: 1 Curates Walk, Wilmington DA2 7BJ Trustees: Carl Chambers Mark Richardson Vanessa Jones

Charity Registration number: 1165339

Structure Governor and Management

Cuba para Cristo was registered as a charity on 28 January 2016, having previously been run as a branch of Latin Link, a charity with similar aims. The charity is run by the three trustees who meet on a regular basis to discuss the work of the charity in supporting its work in Cuba.

Objectives and Activities

Our aim is to serve the Church in Cuba, particularly in word ministry, without forgetting the wider needs of the church. We continue to be a small network of people in the UK, serving as volunteers in our spare time, seeking to use the relationships we have developed with Cuban Christians and others to promote these ends.

As well as supporting the local church we work in one other main area:

Achievements and Performance

As for so many charities, Covid-19 has had a significant impact on the extent of our ministry, though thankfully not our finances (partly because we seek to be thoroughly sustainable).

No visit has been possible for a trustee since September 2019, though thankfully communication continues, often subject to delays as the availability of hard currency to buy internet data is limited.

Ministry in supporting biblical languages in Cuba has ‘ticked along’ through occasional messages and reports, but no significant training was possible during 2020/21. Much has been to encourage and seek to lay foundations for the opening up of ministry opportunities in 2022.

There remains a significant sum of money in our “MOCLAM” fund, dedicated to the provision of MOCLAM bible materials in Cuba. This is substantially due to the change in model of ministry we implemented in early 2020, just as the Covid pandemic was on the horizon. As it happens, it means we have saved some over £15,000 in what would have been sunk costs (support of pastors, office rent, etc). The travel plans to build the new model of sustainable ministry have, because of Covid,

not materialised, but we hope that 2022 will permit the unimpeded return of travellers to Cuba, thus permitting visits to the two dozen or so locations where MOCLAM has been taught across the length and breadth of the island. A key restraint is that the current ‘point person’ for MOCLAM lives in Peru, which has faced similar restrictions on travel.

We continue to welcome the chance to support ministries in Cuba through donations, where we can be sure we know the use these monies will be put to. It is an advantage of having some 25 years’ relationships with so many in the country.

Looking ahead

The trustees continue conversations as to the best way to ensure we serve the church in Cuba. We’ve been working under various organizational structures for some 25 years. However, with the substantial drop in income because of the end of both the biblical languages and MOCLAM intensive trainings, we need to be vigilant. Our concern now and always has been to serve the church in Cuba, with humility and trust in God to lead and guide us.

Financial Review

During the year, despite Covid, we raised £15,920 for our work in Cuba including a couple of generous donations towards our regular work of supporting pastors.

The organisation made a small surplus of £438 during the year. We continued to spend down some of the restricted funds such as MOCLAM. The organisation made a surplus of £5,044 on unrestricted funds and we continued to support pastors, leaving a balance of £14,634 which the Trustees consider sufficient for the foreseeable future.

Approved by the Trustees on 24 January 2022

Carl Chambers

CUBA PARA CRISTO

FINANCIAL STATEMENTS

FOR THE YEAR ENDING 31 MARCH 2021

REGISTERED CHARITY NO: 1165339

Page 1 of 6

CUBA PARA CRISTO

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDING 31 MARCH 2021

INCOME
Donations
Interest
TOTAL INCOMING RESOURCES
EXPENDITURE
Pastoral Support
Moclam
Languages project
Seminary Support
One-off projects
Other expenditure
TOTAL EXPENDITURE
NET INCOME (EXPENDITURE)
FUNDS BROUGHT FORWARD
FUNDS CARRIED FORWARD
AT 31 MARCH 21
Unrestricted
Restricted
Total
2020
£
£
£
£
10,352
5,568
15,920
25,262
28
-
28
120
10,380
5,568
15,948
25,382
5,000
1,258
6,258
1,658
-
6,627
6,627
22,603
-
-
-
6,665
-
-
-
760
-
2,289
2,289
-
336
-
336
368
5,336
10,174
15,510
32,054
5,044
(4,606)
438
(6,672)
9,590
60,388
69,978
76,650
14,634
57,782
70,416
69,978

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CUBA PARA CRISTO

BALANCE SHEET

AS AT 31 MARCH 2021

Cash
Debtors
Current Assets
Current Liabilities
Net Assets
Represented by:
Unrestricted funds
Restricted funds
2020
£
2020
69,895
69,895
83
83
69,978
69,978
-
-
69,978
69,978
9,590
9,590
60,388
60,388
69,978
69,978

Page 3 of 6

CUBA PARA CRISTO

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDING 31 MARCH 2021

1 Accounting policies

1.1 Basis of preparation

The financial statements have been prepared on a going concern basis and under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note to these accounts.

Unrestricted funds are the general funds of the charity that are not subject to any restrictions regarding their use and are available for application on the general purposes of the charity.

The accounts include all transactions, assets and liabilities for which the charity is responsible in law.

1.2 Income

All income is included in the Statement of Financial Activities when the charity is legally entitled to the income, when the amount can be quantified with reasonable accuracy and receipt is probable.

1.3 Expenditure

Expenditure is recognised on an accruals basis as and when a legal or constructive obligation arises.

The charity's objects are the advancement of the Christian faith and other such charitable purposes in Cuba. All grants and any expenditure are made in line with these objects and are charged to the Statement of Financial Activities in the year they are approved.

1.4 Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1.5 Liabilities

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Page 4 of 6

CUBA PARA CRISTO

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDING 31 MARCH 2021

1 Accounting policies (continued)

1.6 Accumulated funds

Restricted funds are funds subject to specific trusts, which may be declared by their donors, or with the authority such as in a public appeal, or created through legal process, but still within the wider objects of the charity. Restricted funds may be restricted income funds, which are expendable at the discretion of the Managing Trustees in furtherance of particular aspects of the objects of the charity.

2. Movement in Funds

Free Reserves
Restricted Funds
Moclam
Languages
Other
Total Restricted Funds
Total Funds
Balance at
31 March
2020
9,590
54,753
1,963
3,672
60,388
69,978
Incoming
Resources
£
10,380
-
-
5,568
5,568
15,948
Resources
Expended
£
(5,336)
(6,627)
-
(3,457)
(10,084)
(15,510)
Balance at
31 March
2021
£
14,634
48,126
1,963
5,783
55,782
70,416

3. Related party transactions

Trustees were reimbursed £0 (2020: £0) for expenses relating to their work as trustees.

Page 5 of 6

4. Prior year Statement of Financial Activities

INCOME
Donations
Interest
TOTAL INCOMING RESOURCES
EXPENDITURE
Pastoral Support
Moclam
Languages project
Seminary Support
One-off projects
Other expenditure
TOTAL EXPENDITURE
NET INCOME
FUNDS BROUGHT FORWARD
FUNDS CARRIED FORWARD
AT 31 MARCH 20
Unrestricted
Restricted
Total
2019
£
£
£
£
4,762
20,500
25,262
64,035
120
-
120
88
4,882
20,500
25,382
64,123
1,158
500
1,658
4,040
22,603
22,603
18,806
-
6,665
6,665
12,225
760
-
760
1,400
-
-
-
250
355
-
355
355
2,286
29,768
32,054
37,076
2,596
(9,628)
(6,672)
27,047
6,994
69,656
76,650
49,603
9,590
60,388
69,978
76,650

Page 6 of 6