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2025-03-31-accounts

Latin America for Christ (previously called Cuba para Cristo) – Trustee’s Annual Report For the period ending 31 March 2025

Reference and Administration Details

Address: 1 Curates Walk, Wilmington DA2 7BJ Trustees: Carl Chambers (appointed 28 January 2016) Richard John Barnardo Wallace (appointed 29 November 2023) Vanessa Sanchez Duenas (appointed 28 January 2016) Heather Shuk Ping Lim (appointed 31 October 2022) Rev Daniel Justin Paton Kirk (appointed 31 October 2022)

Charity Registration number: 1165339

Structure Governor and Management

Latin America for Christ (previously called 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 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 Latin America, with a focus on 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 three main areas:

We continue to pray that the Lord may open the door for us to support initiatives relating to the sending of medical items.

Achievements and Performance

Banking provision through CAF Bank and Kingdom Bank (for savings) has meant we could proceed with the plan to bring six Cubans to study at Tyndale House, Cambridge for the autumn of 2024. As always, we are indebted to Tyndale House for the partnership with them.

We also took the decision to support one Cuban who had taken up Spanish citizenship to move to Spain. This was an exceptional case but we felt was important, due to his commitment over a dozen years to teaching on MOCLAM courses. In fact, the individual had had a serious car accident whilst

on a trip for MOCLAM, which meant we have felt particularly responsible. The cost includes an air flight and initial support for accommodation. There was also a loan of £1,600, which was repaid two months before the due date.

Contact with Christians across the island continued, both formally and informally.

Looking ahead

The trustees continue conversations as to the best way to ensure we serve the church in Cuba.

There are hopes for another visit to Tyndale House in 2026, subject to fund raising and visas.

Financial Review

Partly because of restricted activity, the income was very low. We continue to be thankful to some faithful people who support us regularly. Expenditure far exceeded income, but was more than covered by reserves.

Approved by the Trustees on 8[th] January 2026.

Carl Chambers (Chair)

LATIN AMERICA FOR CHRIST

( previously called CUBA PARA CRISTO)

FINANCIAL STATEMENTS

FOR THE YEAR ENDING 31 MARCH 2025

REGISTERED CHARITY NO: 1165339

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LATIN AMERICA FOR CHRIST

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDING 31 MARCH 2025

INCOME
Donatons
Interest
TOTAL INCOMING RESOURCES
EXPENDITURE
Pastoral Support
MOCLAM
One-of projects (MOCLAM/YANO)
CENALEB
Other expenditure
TOTAL EXPENDITURE
NET INCOME (EXPENDITURE)
FUNDS BROUGHT FORWARD
FUNDS CARRIED FORWARD
AT 31 MARCH 25
2024-25
2023-24
Unrestricted
Restricted
Total
Total
£
£
£
£
2,613
2,613
15,200
9
-
9
95
2,622
2,622
15,295
660
-
10,730
10,730
4,508
2,557
2,557
17,023
10,773
10,773
1,208
1,208
535
11,981
13,287
25,268
22,726
(9,359)
(13,287)
(22,646)
(7,431)
14,027
45,314
59,591
67,022
4,668
32,027
36,695
59,591

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LATIN AMERICA FOR CHRIST

BALANCE SHEET

AS AT 31 MARCH 2025

Cash
Debtors
Current Assets
Current Liabilites
Net Assets
Represented by:
Unrestricted funds
Restricted funds
2025
£
2024
£
36,695
58,819
262
36,695
59,091
-
-
36,695
59,091
4,668
14,277
32,027
45,314
36,695
59,091

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LATIN AMERICA FOR CHRIST

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDING 31 MARCH 2025

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:

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

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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.

LATIN AMERICA FOR CHRIST

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDING 31 MARCH 2025

1 Accounting policies (continued)

1.6 Accumulated funds

2. Movement in Funds

Free Reserves
Restricted Funds
Moclam
Languages
Other
Total Restricted Funds
Total Funds
Balance at
31 March
2024
14,027
43,593
1,721
45,314
59,341
Incoming
Resources
£
2,622
2,622
Resources
Expended
£
12,817
10,730
1,721
25,268
Balance at
31 March
2025
£
3,832
32,863
0
32,863
36,695

3. Related party transactions

Trustees were reimbursed £0 (2022: £0) for expenses relating to their work as trustees.

4. Prior year Statement of Financial Activities

STATEMENT OF FINANCIAL ACTIVITIES

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FOR THE YEAR ENDING 31 MARCH 2024

INCOME
Donatons
Interest
TOTAL INCOMING RESOURCES
EXPENDITURE
Pastoral Support
Moclam
One-of projects
Other expenditure
TOTAL EXPENDITURE
NET INCOME (EXPENDITURE)
FUNDS BROUGHT FORWARD
FUNDS CARRIED FORWARD
AT 31 MARCH 23
INCOME
Donatons
Interest
TOTAL INCOMING RESOURCES
EXPENDITURE
Pastoral Support
Moclam
Languages project
One-of projects
Other expenditure
TOTAL EXPENDITURE
NET INCOME (EXPENDITURE)
FUNDS BROUGHT FORWARD
FUNDS CARRIED FORWARD
AT 31 MARCH 2022
2023-24
2022
Unrestricted
Restricted
Total
Total
£
£
£
£
2,390
12,810
15,200
57,831
95
-
95
6
2,485
12,810
15,295
57,837
160
500
660
823
-
4,508
4,508
525
1,879
15,144
17,023
58,849
195
340
535
584
2,234
20,492
22,726
60,781
251
(7.682)
(7,431)
(3,394)
14,026
52,996
67,022
70,416
14,027
45,314
59,591
67,022
2022-23
2021
Unrestricted
Restricted
Total
Total
£
£
£
£
5.725
51,656
57,381
15,290
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

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