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2022-03-31-accounts

Cuba para Cristo – Trustee’s Annual Report For the period ending 31 March 2022

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 two main areas:

Achievements and Performance

As for so many charities, Covid-19 continues to affect our support of the church in Cuba (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. We anticipate that a visit will be possible in 2023.

Ministry in supporting biblical languages in Cuba has ‘ticked along’ through occasional messages. Much has been to encourage and seek to lay foundations for the opening up of ministry opportunities in 2022. We have also been able to send books, including commentaries, to help people in the preparation of courses they run in Cuba.

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. With a visit to Cuba not possible until 2023, this MOCLAM ministry support has continued through Facebook and WhatsApp.

We have had the privilege of licensing a copy of Revd. Dr. Christopher Ash’s book “Zeal without Burnout”, translated into Spanish, and been able to print it locally in Cuba. We note that in each of the three production runs, a severe shortage of paper was experienced, and costs rose each time.

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. The year has been successful in raising specific support for ministries known to us, as the accounts show.

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 managed to raise £5,275 of income and made a small deficit on the general fund of £608.

We continue to spend down on Moclam – and received other donations specifically for pastoral work from a large international charity.

Overall the organisation is left with a balance of £14,026 on the general fund which the Trustees deem sufficient for the foreseeable future.

Approved by the Trustees on 19 January 2023.

Carl Chambers

CUBA PARA CRISTO

FINANCIAL STATEMENTS

FOR THE YEAR ENDING 31 MARCH 2022

REGISTERED CHARITY NO: 1165339

Page 1 of 6

CUBA PARA CRISTO

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDING 31 MARCH 2022

INCOME
Donations
Interest
TOTAL INCOMING RESOURCES
EXPENDITURE
Pastoral Support
Moclam
One-off projects
Other expenditure
TOTAL EXPENDITURE
NET INCOME (EXPENDITURE)
FUNDS BROUGHT FORWARD
FUNDS CARRIED FORWARD
AT 31 MARCH 22
Unrestricted
Restricted
Total
2021
£
£
£
£
5,725
51,656
57,381
15,920
6
-
6
28
5,731
51,656
57,387
15,948
823
-
823
6.258
-
525
525
6,627
5,157
53,692
58,849
2,289
359
225
584
336
6,339
54,442
60,781
15,510
(608)
(2,786)
(3,394)
438
14,634
55,782
70,416
69,978
14,026
52,996
67,022
70,416

Page 2 of 6

CUBA PARA CRISTO

BALANCE SHEET

AS AT 31 MARCH 2022

Cash
Debtors
Current Assets
Current Liabilities
Net Assets
Represented by:
Unrestricted funds
Restricted funds
2022
£
2021
66,939
70,333
83
83
67,022
70,416
-
-
67,022
70,416
14,026
14,634
52,996
55,782
67,022
70,416

Page 3 of 6

CUBA PARA CRISTO

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDING 31 MARCH 2022

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 2022

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
2021
14,634
48,126
1,963
5,783
55,782
70,416
Incoming
Resources
£
5,731
500
-
51,156
51,656
57,387
Resources
Expended
£
(6,339)
(525)
-
(53,917)
(54,442)
(60,781)
Balance at
31 March
2022
£
14,026
48,101
1,963
3,022
52,996
67.022

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 (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

Page 6 of 6