Charity registration number: 1167811
Logos International Church
Annual Report and Financial Statements
for the Year Ended 31 December 2024

Logos International Church
Contents (continued)
Reference and AdministratlN'e Details
Trustees, Report
2to3
Statem¢nt of Trust¢¢s' Responsibilities
4t05
Independent Examiner's Report
Statement of Financial Activities
7t08
Balance Sheet
9tolO
Notes to the Financial Statements
11 to 19

Logos International Church
Reference and Administrative Details
Trustees
Mr Jesus Aldo De Carvalho
Mr Alexandre Crivelaro
Mr Edson Carlos De Oliveira Junior
Charity Registration Number 1167811
Principal Office
3 Overhill Gardens
Brighton
BNI 8ND
Independent Examiner
Loyal Accountancy Ltd
Suite 2.04
Oxford House
49 Oxford Road
London
N4 3EY
Page I

Logos International Church
Trustees, Report
The truste¢s pr¢s¢nt th¢ annual report together with th¢ financial statcments of the charity for the
year ended 31 December 2024.
Objectives and activities
Objects and ain
The Objects of the organisation are to adN'ance the Christian Religion [in accordance with the
Statement of faith] throughout the world as the trustees may see fit from time to time. The
trustees confirm that they have had du¢ regard to the guidance issued by the Charity Commission
on public benefit before deciding what activities the charity should undertake.
Public benefit
The organisation holds services with individuals equipped and educated on the principles and
doctrines of th¢ Christian faith. Thc church holds several conferences to assist the development
of the people in the community.
The trustees confimi that thev have complied with the requirements of section 17 of the Charities
Act 201 I to have due regard to the public benefit guidance published by the Charity Commission
for England and Wales.
Financial review
Policy on reserves
It is the policy of th¢ Charity to maintain unrestricted funds. which arc the rescrvcs of the charity
at about 3 months of unrestricted expenditure. This proTrides sufficient funds to cover any
emergency expenditures that may arise from time to time. The charity will seek to maintain this
level throughout the year.
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Logos International Church
Trustees, Report (continued)
Structure) governance and rnanagernent
Nature ofgoverning document
The Charity governing document is a declaration of trust that was adopted on 16 December
2015. The Charity is governed by a board on which the trustees are represented. It meets
regularly to review, plan activitics and monitor th¢ financial position.
Finaneial instruments
Objeclives andpolicies
The charity's activities expose it to a number of financial risks including credit risk, cash flow
risk and liquidity risk. The use of financial derivatives is governed by the charity's policies
approved by the board of trustees, which provide written principles on the use of financial
dcrivativcs to manage these risks. Th¢ charity docs not us¢ derivative financial instruments for
speculative purposes.
The annual report was approved by the trustees of the charity on 5 March 2025 and signed on its
behalf by:
Mr Jesus Aldo D¢ Carvalho
Trustee
Mr Alexandre Crivelaro
Trustee
Mr Edson Carlos De Oliveira Junior
Trustee
Page 3

Logos International Church
Statement of Trustees, Responsibilities
The trustees arc responsible for pr¢paring th¢ trustees, report and th¢ financial statements in
accordance with the United Kingdom Accounting Standards (United Kingdom Generally
Accepted Accounting Practice) and applicable law and regulations.
The law applicable to charities requires the trustees to prepare financial statements for each
financial year which give a true and t-air view of the state of affairs of the charity and of the
incoming resources and application of resources of the charity for that period. In preparing these
financial stat¢m¢nts, the trust¢¢s arc requircd to=
select suitable accounting policies and then apply them consistently"
observe the methods and principles in the Charities SORP.
make judgements and estimates that are reasonable and prudent.
state whether applicable accounting standards have been followed, subject to any material
departures disclosed and explained in the financial statements; and
prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable
accuracy at any time the financial position of the charity and enable them to ensure that the
financial statements comply with th¢ Charities Act 2011. th¢ Charitics (Accounts and Reports)
Regulations 2008, and the provisions of the constitution. The trustees are also responsible for
safeguarding the assets of the charity and hence for taking reasonable steps for the prevention
and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial
information included on the charitable company's wcbsite. Legislation governing the preparation
and dissemination of financial statements may differ from legislation in other jurisdictions.
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Logos International Church
Statement of Trustees, Responsibilities (continued)
Approved by the trustees of the charity on 5 March 2025 and signed on its behalf by:
Mr Jesus Aldo De Carvalho
Trustee
Mr Alexandre Crivelaro
Trustee
Mr Edson Carlos De Oliveira Junior
Trustee
Page 5

Logos International Church
Independent Examiner's Report to the trustees of Logos International Church
I report to th¢ truste¢s on my cxamination of the accounts of Logos International Church for the
year ended 31 December 2024.
Responsibilities and basis of report
As the charity trustees of Logos International Church you are responsible for the preparation of
the accounts in accordanc¢ with th¢ rcquirements of th¢ Charitics Act 2011 ('the Act,).
I report in respect of my examination of the Logos International Church's accounts Ca￿led out
under section 145 of the 2011 Act and in carrving out my examination I have followed all the
applicable Directions given by th¢ Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confinn that no material matters have come to my attention
in connection with the examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of Logos Int¢mational Church as required by
section 130 of the Act; or
2. the accounts do not accord with thosc records- or
3. the accounts do not comply with the accounting requirements concerning the form and
content of accounts set out in th¢ Charities (Accounts and Reports) Regulations 2008 other
than any requirement that the accounts give a 'true and fair view, which is not a matter
considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to
which attention should be drawi in this report in order to enable a proper understanding of the
accounts to be reached.
Loyal Accountancy Ltd
Suite 2.04
Oxford House
49 Oxford Road
London
N4 3EY
5 March 2025
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Logos International Church
Statement of Financial Activities for the Year Ended 31 December 2024
Unrestricted
funds
Total
2024
Note
Ineome and Endowments from:
Donations and legacies
Investment income
158.419
337
158,419
337
Total income
158.756
158,756
Expenditure on:
Charitable activities
(129,764)
(129.764)
Total expenditure
Net income
(129.764)
(129,764)
28.992
28,992
Net movcment in funds
28,992
28.992
Reconciliation of funds
Total funds brought fonvard
Total funds carried forward
28.224
28,224
10
57,216
57.216
The notcs on pages I I to 19 forni an integral part of th¢s¢ financial statements.
Page 7

Logos International Church
Statement of Financial Activities for the Year Ended 31 December 2024 (continued)
Unrestricted
funds
Total
2023
Note
Ineome and Endowments from:
Donations and legacies
Investment income
104.440
182
104,440
182
Total income
104.622
104,622
Expenditure on:
Charitable activities
(117,214)
(117,214)
Total expenditure
(117.214)
(117,214)
Net expenditure
(12,592)
(12,592)
Net movcment in funds
(12,592)
(12,592)
Reconciliation of funds
Total funds brought fonvard
Total funds carried forward
40.816
40,816
10
28,224
28.224
All of the charity's activities derive from continuing operations during the above two periods.
The funds breakdown for 2023 is shown in note l O.
The notcs on pages I I to 19 forni an integral part of th¢s¢ financial statements.
Page 8

Logos International Church
(Registration number: 1167811)
Balance Sheet as at 31 December 2024
2024
2023
Note
Fixed assets
Tangible assets
816
960
Current assets
Debtors
Cash at bank and in hand
41,881
15.938
28.340
57.819
Creditors: Amounts falling due within one year
(1.419)
(1,076)
Net current assets
56.400
27,264
Net assets
57.216
28,224
Funds of the charity:
Unrestricted income funds
Unrestricted fLmds
57,216
28.224
Total funds
10
57.216
28,224
The notcs on pages I I to 19 forni an integral part of th¢s¢ financial statements.
Page 9

Logos International Church
(Registration number: 1167811)
Balance Sheet as at 31 December 2024 (continued)
The financial statements on pages 7 to 19 were approved by the trustees. and authorised for issue
on 5 March 2025 and signed on their bchalf by=
Mr Jesus Aldo D¢ Carvalho
Trustee
Mr Alexandre Crivelaro
Trustee
Mr Edson Carlos De Oliveira Junior
Trustee
The notcs on pages I I to 19 forni an integral part of th¢s¢ financial statements.
Page 10

Logos International Church
Notes to the Financial Statements for the Year Ended 31 December 2024
l Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with the second edition of the
Charities Statement of Rccomm¢nd¢d Practic¢ issued in October 2019. the Financial Reporting
Standard applicable in the Uniled Kingdom and Republic of Ireland (FRS 102) and the Charities
Act2011.
Basis of preparation
Logos International Church m¢¢ts th¢ definition of a public bcnefit entity under FRS 102. The
accounts (financial statements) have been prepared under the historical cost convention with
items recognised at cost or transaction value unless othenvise stated in the relevant note(s) to
these accounts.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to
continue as a going concern.
Ineome and endowments
Voluntary income including donations. gifts. legacies and grants that provide core funding or are
of a general nature is recognised when the charity has entitlement to the income, it is probable
that the incom¢ will b¢ received and th¢ amount can be measured with sufficient reliability.
Dona¢ions and legacies
Donations and legacies are recognised on a receivable basis when receipt is probable and the
amount can be reliably measured.
Investmenl income
Dividends are recognised once the dividend has been declared and notification has been received
of the dividend due.
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Logos International Church
Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure,
it is probable settlement is required and the amount can b¢ measured reliably. All costs arc
allocated to the applicable expenditure heading that aggregate similar costs to that category.
Where costs cannot be directly attributed to particular headings they have been allocated on a
basis consistent with the use of resources. with central staff costs allocated on the basis of time
spent, and depreciation charges allocatcd on the portion of the assct's usc. Other support costs
are allocated based on the spread of staff costs.
Choritftble aclivilies
Charitable expenditure comprises those costs incurred by the charity in the delivery of its
activities and services for its ben¢ficiari¢s. It includes both costs that can b¢ allocated directly to
such activities and those costs of an indirect nature necessary to support them.
Support costs
Support costs include central functions and hav¢ b¢¢n allocat¢d to activity cost cat¢gorics on a
basis consistent with the use of resources. for example. allocaling propety costs by floor areas,
or per capita. staft costs by the time spent and other costs by their usage.
Governance Costs
These include the costs attributable to the charity's compliance with constitutional and statutory
requirements, including audit. strategic management and trustees meetings and reimbursed
expenses.
Taxation
The charity is considered to pass the tests set oul in Paragraph I Schedule 6 of the Finance Act
2010 and theretore it meets the definition of a charitable company for UK coryoration tax
purposes. Accordingly. the charity is potentially exempt from taxation in respect of income or
capital gains rcc¢iv¢d within cat¢gori¢s covered by Chapter 3 Part I l of the Corporation Tax Act
2010 or Section 256 of the Taxation of Chargeable Gains Act 1992. to the extent that such
income or gains are applied exclusively to charitable purposes.
Tangible fixed assets
Individual fixed assets costing £0.00 or more are initially recorded at cost, less any subsequent
accumulated depreciation and subsequent accumulated impaimient losses.
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Logos International Church
Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any
estimated residual value: over their ¢xp¢cted useful economic life as follows:
Asset class
Equipment
Depreeiation method and rate
15 % on reducing balance
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services perfonned in the
ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at
amortised cost using the effective interest method. less provision for impairn]ent. A provision for
the impairment of trad¢ debtors is cstablished when there is objcctive evidence that the charity
will not be able to collect all amounts due according to the original temis of the receivables.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees discretion in
furtherance of the objcctivcs of th¢ charity.
Financial instruments
Fair value measuremenl
The best evidence ot fair N'alue is a quoted price for an identical asset in an active market. Ivhen
quoted prices are unavailable, the price of a recent transaction for an identical asset provides
evidence of fair valu¢ as long as ther¢ has not bc¢n a significant change in economic
circumstances or a significant lapse of lime since the transaction took place. If the market is not
active and recent transactions of an identical asset on their own are not a good estimate of fair
value. the fair value is estimated by using a valuation technique.
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Logos International Church
Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)
2 Income from donations and legacies
Unrestricted
funds
General
Total
funds
Donations and legacies;
Donations from individuals
Gift aid reclaimed
116,538
41.881
116,538
41.881
Total for 2024
158,419
158,419
Total for 2023
104.440
104,440
3 Investment income
Unrestricted
funds
General
Total
funds
Interest receivable and similar income;
Interest receivabl¢ on bank deposits
Total for 2024
337
337
337
Total for 2023
182
182
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Logos International Church
Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)
4 Analysis of governance and support costs
Support costs allocated to charitable activities
Allocated
Support
costs
Other
support
costs
Governance
costs
Total
funds
Wages and salaries
Employer pension contribution
Social help and benevolent giving
Missionary church
Honorarium
Church house rent
Church rent
Hall hire
Office rent
Rates
Repairs and renewals
Cleaning
Subscription
Printing, stationery and computer
consumables
Fuel and oil
Parking and tolls charges
Motor expenses
Subsistenc¢
Rail. air and taxi fares
Hotel accommodation
Media services and website costs
Music training and services
Bookkeeping fccs
Bank charges
Church event
Refreshments
Depreciation
23.614
362
2.610
23,614
2,610
9.540
10,364
20,300
11,510
2,977
5.112
2,570
532
140
148
9,540
10.364
20.300
11.510
2.977
5.112
2.570
532
140
148
1.222
4.878
1,508
429
1.526
4.565
1.099
6,967
2.019
1,222
4,878
1,508
429
1.526
4,565
1,099
6,967
2,019
3.880
300
3.382
1,526
144
3.880
300
3.382
1,526
144
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Logos International Church
Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)
Allocated
Support
costs
Other
support
costs
Governance
costs
Total
funds
Telephone and internet
Light and heat
Insurance
Book and materials
1.080
4.064
204
1.192
1.080
4,064
204
1,192
Total for 2024
116.344
9,540
129.764
Total for 2023
1.650
108.451
7,113
117.214
5 Staff costs
The monthly average number of persons (including senior management / leadership team)
employed by the charity during the year expressed as tull time equiN'alents was as follows:
2024
2023
Averag¢ number of persons employed
No employee received emoluments of more than £30.000 during the year
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Logos International Church
Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)
6 Tangible fixed assets
Furniture
and
equipment
Total
Cost
At l January 2024
2,544
2,544
At 31 December 2024
2,544
2,544
Depreciation
At l January 2024
Charge for the year
1,584
144
1,584
144
At 31 December 2024
1,728
1,728
Net book value
At 31 December 2024
816
816
At 31 December 2023
960
960
7 Debtors
2024
Other debtors
41.881
Debtors includes £41,881 (2023: £Nil) receivable after more than one year.
2024
Other dcbtors
41,881
8 Cash and cash equivalents
2024
2023
Cash at bank
15,938
28.340
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Logos International Church
Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)
9 Creditors: amounts falling due within One year
2024
2023
Other taxation and social security
Other creditors
1,399
20
1,009
67
1.419
1,076
10 Funds
Balance at
31
December
2024
Balance at I
January
2024
Ineoming
resources
Resources
expended
Unrestricted funds
General
28.224
158.756
(129,764)
57.216
Balance at
31
December
2023
Balance at I
January
2023
Ineoming
resources
Resources
expended
Unrestricted funds
General
40.816
104.622
(117,214)
28,224
Page 18

Logos International Church
Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)
I l Analysis of net assets between funds
Total funds
at31
December
2024
Unrestricted
funds
General
Tangible fixed assets
Cu￿ent assets
Current liabilitics
816
57,819
(1,419)
57.216
816
57,819
(1.419)
57.216
Total net assets
Total funds
at31
December
2023
Unrestricted
funds
General
Tangible fixed assets
Current assets
Current liabilities
960
28,340
(1,076)
28.224
960
28.340
(1,076)
28,224
Total net assets
Page 19