2023-12-31-accounts

IGREJA EVANGELICA VOZ NO DESERTO

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2023

CHARITY NUMBER: 1169220

IGREJA EVANGELICA VOZ NO DESERTO FLAT 6 – AUBERS RIDGE COURT 9 FETUSBERT PLACE

LONDON

INDEX Page Legal & Administrative Details 1 Trustee’s Report 2- 3 Independent Examiner’s Report 4 Statement of Financial Activities 5 Balance Sheet 6 Notes on the financial Statements 7-10

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IGREJA EVANGELICA VOZ NO DESERTO

LEGAL & ADMINISTRATIVE DETAILS YEAR ENDED 31[ST ] DECEMBER 2021

ADDRESS FOR CORRESPONDENCE

FLAT 6 – AUBERS RIDGE COURT 9 FETUSBERT PLACE LONDON E3 2ZS

REGISTERED CHARITY NUMBER

1169220

GOVERNING DOCUMENT

DECLARATION OF TRUST

23[RD] AUGUST 2016.

TRUSTEES/ DIRECTORS

Rev Joaquim Teixeira Mr Marcos Noe Roesler Mr Marcos Jeferson Paiva Teixeira

PRINCIPAL BANKERS

METRO BANK UNIT 3 – FULHAM RETAIL CENTRE FULHAM BROADWAY LONDON SW6 1BW

INDEPENDENT EXAMINER

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IGREJA EVANGELICA VOZ NO DESERTO

TRUSTEES’ REPORT YEAR ENDED 31[ST] DECEMBER 2023

The trustees are pleased to present their report for the year ended 31[ST] December 2023 for the charity, Igreja Evangelica Voz no Deserto with charity number 1169220.

The Trustees of the charity are: Rev Joaquim Teixeira Mr Marcos Noe Roesler

Mr Marcos Jeferson Paiva Teixeira

The principal address of the charity is: Flat 6 – Aubers Ridge Court 9 Fetusbert Place London E3 2ZS

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Charity governing document is a declaration of trust that was executed 23[RD] AUGUST 2016.The Charity is governed by a board on which the trustees are represented. It meets regularly to review, plan activities and monitor the financial position.

OBJECTIVES AND ACTIVITIES

The Objects of the organisation are first to advance the Christian faith in accordance with the statement of beliefs for the benefit in the United Kingdom and in such other parts of the world as the trustees may think fit from time to time. The trustees confirm that they have had due regard to the guidance issued by the Charity Commission on public benefit before deciding what activities the charity should undertake.

ACHIEVMENTS AND PERFORMANCE

The Organisation continues to hold successful meetings through the year in which individuals were equipped and educated on the principles of the Christian faith. The church also continued to support its Christian outreaches in the community. The organisation continues to hold outreaches in Israel, brazil, Portugal and France where they have ministerial relationships with churches in those countries. The charity also continues to run work place pension for its employees in the financial year.

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FINANCIAL REVIEW

The income of the charity is above £2,900. This is a good amount for this year of the charity the costs have been well managed over this period. The organisation is still in a good position to manage its costs. The church is currently saving for the purpose of purchasing worship premises in the future and has a good amount in its reserves.

PLANS FOR THE FUTURE

The church intends to continue to host its regular weekly services in UK. The church has no debt liability and is a going concern. The intended re-appointment of our present independent examiner at the upcoming trustee meeting is expected to support the financial operations by making it more effective.

RESERVE POLICY

It is the policy of the Charity to maintain unrestricted funds, which are the reserves of the charity at about 3 months of unrestricted expenditure. These provides 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.

RISK MANAGEMENT

The charity has assessed all the major risks to which the charity is exposed to, in particular those related to operations and finances of the charity, and are satisfied that systems are in place to mitigate exposure to major risks.

TRUSTEE RESPONSIBILITIES

Under the Charities Act 2011, the trustees are required to prepare a statement of accounts for each accounting year which gives a true and fair view of the state of the church. They are required to:

1. Select suitable accounting policies and apply them consistently.

2. Make judgements and estimates that are reasonable and prudent.

3. State whether the applicable accounting standards have been followed.

4. Prepare financial statements on an ongoing basis.

They are responsible for keeping proper records which disclose with reasonable accuracy the finances of the church at any time and to ensure that such accounts comply with the Charities Act 2011.They also have a responsibility to safeguard the assets of the church and to take reasonable steps to detect fraud or other irregularities.

Approved by the Trustees on 26[th] February 2023 and signed on their behalf by:

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Independent Examiner’s Report To the Trustees

IGREJA EVANGELICA VOZ NO DESERTO

I report on the accounts of the church for the year ended 31[st ] December 2023 set out on the following pages which have been prepared on the basis of 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 accounts: they consider that the audit requirement under section 144(2) of the Charities Act 2011 (the 2011 Act) does not apply. It is my responsibility to:

• Examine the accounts under section 145 of the 2011 Act.

• Follow the procedures laid down in the General Directions given by the Charity Commissioners made under section 145(5)(b) of the 2011 Act.

• State whether particular matters have come to my attention.

Basis of Independent examiner’s report

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the church and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention;

• (1) which gives me reasonable cause to believe that, in any material aspect, the trustees have not met the requirements to ensure that:

• proper accounting records are kept (in accordance with section 130 of the 2011 Act - accounts are prepared which agree with the accounting records and comply with the accounting requirements of the 2011 Act: or

• (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

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IGREJA EVANGELICA VOZ NO DESERTO

Statement of Financial Activities for the year ended 31st December 2021

		Unrestricted	Total Funds
		Funds	2023	2022
Incoming Resources from Note	£	£ generated funds
Donations and Legacies		0	0	0
Investment income		0 0 0 ______
		0	0	0
Other Income
Other		0 0 0 ______
Total Incoming		0	0	0
Resources
		______
Resources Expended
Charitable activities in furtherance of objectives
Charitable Activities	3	0	0	0
	4	0	0	0
Other		______
Total Resources		0	0	0
Expended		______
		0	0	0
Net movement in funds
Reconciliation of Funds
Total Funds brought forward		0	373	373
Total Funds carried forward		0	373	373
The above funds are all classed as to purpose
All movements of funds and all recognised gains and losses are included				above.

The notes on the accounts form part of these accounts.

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IGREJA EVANGELICA VOZ NO DESERTO Balance Sheet as at 31st December 2020

		Note	2023		2022
Fixed Assets			£
Tangible fixed assets		2	0		0
			___	___
			0		0
			___	___
Current Assets
Cash at bank	and in		0		0
hand
Debtors & prepayment		6	0		0
				0	0
Creditors:amounts falling due within one year
Creditors & accruals		5	0		0
			___	___
Net Current Assets			0		0
			___	___
			0		0
Net Assets
Unrestricted	Funds
General Fund			0		0
			___	___
TOTAL FUNDS			0		0
			___	___
	Approved by the trustees on 26th February 2021 and signed				on their behalf:

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IGREJA EVANGELICA VOZ NO DESERTO

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31[ST] DECEMBER 2022

1.1 Basis of Accounting

These accounts have been prepared under the historic cost convention with items Recognised at cost or transaction values otherwise stated in the relevant note(s) to These accounts. The accounts have been prepared in accordance with:

The Statement of Recommended Practice: Accounting and Reporting by Charities Preparing their accounts in accordance with the Financial Reporting Standard Applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014.

• 1.2 Going Concern: The accounts are prepared on a going concern basis.

• 1.3 The accounts present a true and fair view and no change have been made to

• the accounting policies adopted.

1.4 No changes to the accounting estimates have occurred in the reporting period

• 1.5 No material prior year error has been identified in the reporting period.

Recognition of Income

These are included in the Statement of Financial Activities (SOFA) when:

 The charity becomes entitled to resources;

• It is more likely than not that the trustees will receive the resources;

• The monetary value can be measured with sufficient reliability.

Grants and Donations

Grants and Donations are only included in the SOFA when the general income recognition criteria are met (5.10 to 512 FRS102 SORP)

.

Tax reclaim on donations and gifts

Gift Aid receivable is included in the income when there is a valid declaration from the donor. Any gift aid amount recovered on a donation is considered to be part of that gift and is treated in addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.

EXPENDITURE AND LIABILITIES

Liability Recognition

Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

Grants and Support Costs

Support costs have been allocated between the governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.

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IGREJA EVANGELICA VOZ NO DESERTO NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31[ST] DECEMBER 2021

Creditors

The charity has creditors which are measured at settlement amounts less any trade discounts.

ASSETS

Tangible Fixed Assets for use by the charity

They are capitalised if they can be used for more than one year. They are valued at cost. The depreciation is calculated at 20% reducing balance method.

Debtors

Debtors are measured on initial recognition at settlement amount. Subsequently they are measured at cash.

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		IGREJA EVANGELICA VOZ NO DESERTO	IGREJA EVANGELICA VOZ NO DESERTO	IGREJA EVANGELICA VOZ NO DESERTO	IGREJA EVANGELICA VOZ NO DESERTO
	Notes to the accounts foryear ended 31st December 2023
**2 **	Tangible Fixed Assets			Instrument	Vehicle	Equipment	Total 2023
	Cost			£	£	£	£
	At 01/01/2023			0	0	0	0
	Additions			0	0	0	0
				______
	At 31/12/2023			0	0	0	0
	Depreciation
	At 01/01/2023			0	0	0	0
	charge for theyear			0	0	0	0
				______
	At 31/12/2023			0	0	0	0
	Net Book Value at 30/12/2023			0	0	0	0
	Net Book Value at 31/12/2023			0	0	0	0
**3 **	Cost of Activities in furtherance of Charity's Objectives
			2023(£)	2022(£)	2021(£)	2020(£)	2019(£)
	Admin		0	0	0	0	0
	Travel expenses		0	0	0	0	0
	Hire of Hall		0	0	0	0	0
	Telephone & Internet		0	0	0	0	0
	Fuel		0	0	0	0	0
	Wages		0	0	0	0	0
	Rates		0	0	0	0	0
	Hospitality		0	0	0	0	0
	Light & Heat		0	0	0	0	0
	Stationary		0	0	0	0	0
	Hotel costs		0	0	0	0	0
	Pension		0	0	0	0	0
	Repairs and renewals		0	0	0	0	0
	Advert		0	0	0	0	0
	Transport costs		0	0	0	0	0
	Tax/NI		0	0	0	0	0
	Insurance		0	0	0	0	0
	Sundry		0	0	0	0	0
	Depreciation		0	0	0	0	0
	Music accessories		0	0	0	0	0
	Subscription		0	0	0	0	0
	Ministryevents		0	0	0	0	373
	Total		0	0	0	0	373

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IGREJA EVANGELICA VOZ NO DESERTO Notes to the accounts for year ended 31st December 2023

4	Other
		2023 (£)	2022 (£)
	Church supplies	0	0
	Accountant	0	0
	Hire of vehicle	0	0
	Total	0	0

There were 0 employees during the financial year. No employee earned more than £15,000 during the year.

	2023 (£)	2022 (£)
Salary	0	0
Social Security	0	0
Total	0	0

5 Creditors: amounts falling due within one year

	2023 (£)		2022	(£)
Accountant		0		0
Creditors		0		0
Total		0		0
d Prepayments	2023 (£)		2022 (£)
Tax recoverable	0		0

6 Debtors and Prepayments

Trustee remuneration

The trustee Joaquim was paid £ 0 for services rendered to the organisation as pastor of the church.

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