Registered Charity Number: 1173707
FRATERNITY WITHOUT BORDERS UK TRUSTEES’ REPORT
AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
FRATERNITY WITHOUT BORDERS UK
FOR THE YEAR ENDED 31 March 2026
Contents
TRUSTEES' REPORT ........................................................................................................................... 3 INDEPENDENT EXAMINER'S REPORT ........................................................................................... 4 STATEMENT OF FINANCIAL ACTIVITIES ..................................................................................... 5 BALANCE SHEET ............................................................................................................................... 6 NOTES TO THE FINANCIAL STATEMENTS .................................................................................. 7
[Type here]
FRATERNITY WITHOUT BORDERS UK 167-169 GREAT PORTLAND STREET 5[TH] FLOOR W1W 5PF info@fraternitywithoutborders.co.uk
FRATERNITY WITHOUT BORDERS UK
FOR THE YEAR ENDED 31 March 2026
TRUSTEES' REPORT
The trustees present their annual report and financial statements for the year ended 31 March 2026.
The Trustees, who are also directors for the purposes of company law, have pleasure in presenting their report and the financial statements for the charitable company for the year ended 31 March 2026. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives
The trustees have considered the Charity Commission's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.
REFERENCE AND ADMINISTRATIVE INFORMATION
Name of Charity FRATERNITY WITHOUT BORDERS UK Charity registration number 1173707 Principal address 167-169 Great Portland street 5th Floor W1W 5PF
Trustees
The trustees and officers serving during the year and since the year end were as follows:
Gilson Guimaraes Cintia Cassia da Silva Tiago Lourenco Rudgerio Rossi Fermo Silvia Rossi-Fermo Beatriz Rocha Cristine Balarine Independent examiners SJPR Accountants Ltd 225 Capham Road London SW9 9BE
This report was approved by the trustee and signed on its behalf by:
GILSON GUIMARAES Trustee
[Type here]
FRATERNITY WITHOUT BORDERS UK 167-169 GREAT PORTLAND STREET 5[TH] FLOOR W1W 5PF info@fraternitywithoutborders.co.uk
FRATERNITY WITHOUT BORDERS UK
FOR THE YEAR ENDED 31 March 2026
INDEPENDENT EXAMINER'S REPORT
I report to the Trustees on my examination of the accounts of the charity for the year ended 31 March 2026, which consists of the statement of financial activities, balance sheet and the related notes
Responsibilities and basis of report
As the charity Trustees, who are also directors for the purposes of company law, are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination, giving me cause to believe that in any material respect:
-
1.Accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
-
The accounts do not accord with those records; or
-
The accounts do not comply with the requirements of section 396 of the 2006 Act 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; or
-
The accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report to enable a proper understanding of the accounts to be reached.
...........................................................................................
Sansao Rodrigues SJPR Accountants Ltd 225 Clapham Road London SW9 9BE
[Type here]
FRATERNITY WITHOUT BORDERS UK 167-169 GREAT PORTLAND STREET 5[TH] FLOOR W1W 5PF info@fraternitywithoutborders.co.uk
FRATERNITY WITHOUT BORDERS UK
FOR THE YEAR ENDED 31 March 2026
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2025
| Recommended categories by activity Notes Income and endowments from: Donations and legacies 2 Investments 3 Total Expenditure on: Raising funds 4 Charitable activities 5 Total Net income/(expenditure) Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted funds £ Total Funds 2026 £ Total Funds 2025 (Restated) £ 33,196.22 33,196.22 40,525.43 - - 123.00 |
|---|---|
| 33,196.22 33,196.22 40,648.43 |
|
| 12,129.95 12,129.95 3,586.36 33,873.16 33,873.16 23952.38, |
|
| 46,003.11 46,003.11 27,538.74 |
|
| (12,806.89) (12,806.89) 13,109.69 |
|
| (12,806.89) (12,806.89) 13,109.69 17,083.05 17,083.05 3,973.36 |
|
| 4,276.16 4,276.16 17,083.05 |
[Type here]
FRATERNITY WITHOUT BORDERS UK 167-169 GREAT PORTLAND STREET 5[TH] FLOOR W1W 5PF info@fraternitywithoutborders.co.uk
FRATERNITY WITHOUT BORDERS UK
FOR THE YEAR ENDED 31 March 2026
BALANCE SHEET
FOR THE YEAR ENDED 31 MARCH 2026
| Recommended categories by activity NotesUnrestricted funds £ Total Funds 2026 £ Current assets Cash at bank and in hand Debtors (Gift Aid Due) 7 4,276.17 - 4,276.17 - Total current assets 4,276.17 4,276.17 Creditors: amounts falling due within one year 8 - - Net current assets/(liabilities) 4,276.17 4,276.17 Total net assets or liabilities 4,276.17 4,276.17 Funds of the Charity Unrestricted funds 9 4,276.17 4,276.17 Restricted income funds 9 - Endowment funds 9 - Total funds 4,276.17 4,276.17 |
Total Funds 2025 (Restated) £ 2,568.98 16,134.58 18,703.56 1,620.51 17,083.05 17,083.05 17,083.05 - - 17,083.05 |
|---|---|
| 17,083.0 |
The financial statements were approved by the trustees on 28 July 2025 and signed on its behalf by:
GILSON GUIMARAES Chair Date: 07 July 2026
[Type here]
FRATERNITY WITHOUT BORDERS UK 167-169 GREAT PORTLAND STREET 5[TH] FLOOR W1W 5PF info@fraternitywithoutborders.co.uk
FRATERNITY WITHOUT BORDERS UK
FOR THE YEAR ENDED 31 March 2026
NOTES TO THE FINANCIAL STATEMENTS
1.1 Accounting Policies
The principal accounting policies adopted by the Charity, which is a public benefit entity, in the preparation of the accounts are as follows.
1.2 Basis of preparation
These accounts have been prepared under the historical cost convention, as modified by the inclusion of charitable properties and fixed asset investments and investment properties at valuation.
These accounts have been prepared in accordance with “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
These accounts are presented in pounds sterling and rounded to the nearest pound.
1.2 Going concern
The Trustees have prepared financial projections, taking into consideration the current economic conditions and have, at the time of approving these accounts, a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus, they continue to adopt the going concern basis of accounting in preparing the accounts.
1.4 Income from donations or grants
Income from donations and grants is recognized when the charity is entitled to the funds, the receipt is probable and the amount can be measured reliably. For donations, this is usually on receipt. For grants, this is usually when a formal offer is made in writing. If a donation or grant contains terms and conditions outside of the charity’s control which must be met before the charity is entitled to the funds, or if the donor specifies that the funds must be used in future time periods, then the income is deferred.
1.5 Income from charitable activities
Income from charitable activities is recognized over the period to which the income relates. Concert fees are recognized at the date of the event. Membership fees are recognized over the period of the membership. Rent is recognized over the period to which it relates. Any amounts relating to future periods are deferred.
[Type here]
FRATERNITY WITHOUT BORDERS UK 167-169 GREAT PORTLAND STREET 5[TH] FLOOR W1W 5PF info@fraternitywithoutborders.co.uk
FRATERNITY WITHOUT BORDERS UK
FOR THE YEAR ENDED 31 March 2026
1.6 Expenditure
Expenditure is recognized when a present legal or constructive obligation exists at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefits will be required to settle the obligation, and the amount can be estimated reliably. It is inclusive of VAT which cannot be recovered. Direct costs are those costs which directly attribute to its activities. Wages and salaries are allocated to direct costs based on an estimate of time spent on charitable activities by staff members. Support costs include staff costs and are those which do not produce a direct output. Staff costs relate to specific activities and this is reflected in the allocation of payroll costs based on the percentage of time spent. All costs, including governance costs, are allocated between the expenditure categories of the charity on a basis designed to reflect the use of the resource. Costs relating to a particular activity are charged directly; others are apportioned on an appropriate basis. Support costs and overheads have been calculated by allocating staff time to the level of involvement in the various activities of the Charity.
1.7 Prior Period Adjustment
The comparative figures for the year ended 31 March 2025 have been restated to recognize Gift Aid income of £16,134.58 accrued in respect of donations received during that period. This adjustment has been made to correctly align income with the period in which the core donations were recognized, in accordance with the Charities SORP (FRS 102). As a result, the opening unrestricted funds for the current 2026 financial year have been adjusted upward from £948.47 to £17,083.05.
2. Income from Donations and Legacies
Total funds 2025 Analysis Unrestricted funds Total funds 2026 (Restated) £ £ £ Donations 33,196.22 33,196.22 24,390.85 Gift Aid - - 16,134.58 Reclaim 33,196.22 33,196.22 40,525.43
[Type here]
FRATERNITY WITHOUT BORDERS UK 167-169 GREAT PORTLAND STREET 5[TH] FLOOR W1W 5PF info@fraternitywithoutborders.co.uk
FRATERNITY WITHOUT BORDERS UK
FOR THE YEAR ENDED 31 March 2026
3. Income from Investments
| Analysis Interest income |
Unrestricted funds £ - - |
Total funds 2026 £ - - |
Total funds 2025 £ 123.00 |
|---|---|---|---|
| 123.00 |
4.EXPENDITURE ON RAISING FUND
| Analysis IT Support Costs |
Total funds 2026 Total funds 2025 £ £ 346.78 704.28 11,783.17 2,882.08 |
|---|---|
| 12,129.95 3,586.36 |
5. Expenditure on Charitable Activities
| Analysis Cost of direct charitable Activity Donations Advertising and marketing Support Costs |
Total funds 2026 Total funds 2025 £ £ 11,940.46 8,750.88 4,698.00 11,932.32 5,451.53 387.11 11,783.17 2,882.08 |
|---|---|
| 33,873.16 23,952.39 |
[Type here]
FRATERNITY WITHOUT BORDERS UK 167-169 GREAT PORTLAND STREET 5[TH] FLOOR W1W 5PF info@fraternitywithoutborders.co.uk
FRATERNITY WITHOUT BORDERS UK
FOR THE YEAR ENDED 31 March 2026
6. Support Costs
| 6. Support Costs | |
|---|---|
| Analysis Subscriptions Entertainment Office Supplies Accountancy Fees Legal Fees Premises Costs Motor and Travel Expenses Bank charges Staff Welfare Light, Heat & Power Telephone & Internet Printing and stationery General Insurance |
Total funds 2026 Total funds 2025 £ £ 2,888.92 517.19 - - 1,862.23 192.29 2,093.46 400.00 1,508.53 1,600.00 - - 12,851.93 2,151.14 364.62 398.19 1,230.03 260.00 21.36 294.49 190.76 - - - 505.35 - |
| 23,566.33 5,764.16 |
7.CASH AT BANK AND IN HAND
| Analysis Metro Bank PayPal Cash at bank and in hand |
Total funds 2026 £ 314.17 624.19 3,337.81 4,276.17 |
Total funds 2025 £ 116.40 514.77 1,937.81 |
|---|---|---|
| 2,568.99 |
[Type here]
FRATERNITY WITHOUT BORDERS UK 167-169 GREAT PORTLAND STREET 5[TH] FLOOR W1W 5PF info@fraternitywithoutborders.co.uk
FRATERNITY WITHOUT BORDERS UK
FOR THE YEAR ENDED 31 March 2026
8. Creditors: Amounts falling due within one year
Trade creditors
Total funds 2026 Total funds 2025 £ £ - 1,620.51 - 1,620.51
9. Charity funds
9.1 Details of material funds held and movements during the CURRENT reporting period
Fund balances Prior Period Restated brought Income Expenditure Fund names forward Adjustment Balance £ £ £ £ £ Unrestricted funds 948.47 16,134.58 17,083.05 33,196.22 (46,003.10) General Fund - - - Total 948.47 16,134.58 17,083.05 33,196.22 (46,003.10)
[Type here]
FRATERNITY WITHOUT BORDERS UK 167-169 GREAT PORTLAND STREET 5[TH] FLOOR W1W 5PF info@fraternitywithoutborders.co.uk
FRATERNITY WITHOUT BORDERS UK
FOR THE YEAR ENDED 31 March 2026
| Fund names | Transfers | Gains and losses |
Fund balances carried forward |
Fund balances carried forward |
||
|---|---|---|---|---|---|---|
| £ | £ | £ | ||||
| Unrestricted | ||||||
| funds | ||||||
| - | - | 4,276.17 | ||||
| General Fund | - | - | ||||
| Total | - | - | 4,276.17 | |||
| 9.2 Details of material funds | held and movements during the PREVIOUS reporting period | |||||
| Fund | Fund | |||||
| Fund names | balances brought |
Income | Expenditure | Transfers | Gains and losses |
balances carried |
| forward | forward | |||||
| £ | £ | £ | £ | £ | £ | |
| Unrestricted | ||||||
| funds | ||||||
| General Fund |
3973.36 | 40,648.43 | (27,538.74) | - | - | 17,083.05 |
| Total | 3973.36 | 40,648.43 | **(27,538.74) ** | - | - | 17,083.05 |
9.3 Transfers between funds
This Year Amount £ Between unrestricted and restricted funds - Between endowment and restricted funds - Between endowment and unrestricted funds - Last Year Amount £ Between unrestricted and restricted funds - Between endowment and restricted funds - Between endowment and unrestricted funds -
[Type here]
FRATERNITY WITHOUT BORDERS UK 167-169 GREAT PORTLAND STREET 5[TH] FLOOR W1W 5PF info@fraternitywithoutborders.co.uk
Registered Charity Number: 1173707
FRATERNITY WITHOUT BORDERS UK TRUSTEES’ REPORT
AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
FRATERNITY WITHOUT BORDERS UK
FOR THE YEAR ENDED 31 March 2026
Contents
TRUSTEES' REPORT ........................................................................................................................... 3 INDEPENDENT EXAMINER'S REPORT ........................................................................................... 4 STATEMENT OF FINANCIAL ACTIVITIES ..................................................................................... 5 BALANCE SHEET ............................................................................................................................... 6 NOTES TO THE FINANCIAL STATEMENTS .................................................................................. 7
[Type here]
FRATERNITY WITHOUT BORDERS UK 167-169 GREAT PORTLAND STREET 5[TH] FLOOR W1W 5PF info@fraternitywithoutborders.co.uk
FRATERNITY WITHOUT BORDERS UK
FOR THE YEAR ENDED 31 March 2026
TRUSTEES' REPORT
The trustees present their annual report and financial statements for the year ended 31 March 2026.
The Trustees, who are also directors for the purposes of company law, have pleasure in presenting their report and the financial statements for the charitable company for the year ended 31 March 2026. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives
The trustees have considered the Charity Commission's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.
REFERENCE AND ADMINISTRATIVE INFORMATION
Name of Charity FRATERNITY WITHOUT BORDERS UK Charity registration number 1173707 Principal address 167-169 Great Portland street 5th Floor W1W 5PF
Trustees
The trustees and officers serving during the year and since the year end were as follows:
Gilson Guimaraes Cintia Cassia da Silva Tiago Lourenco Rudgerio Rossi Fermo Silvia Rossi-Fermo Beatriz Rocha Cristine Balarine Independent examiners SJPR Accountants Ltd 225 Capham Road London SW9 9BE
This report was approved by the trustee and signed on its behalf by:
GILSON GUIMARAES Trustee
[Type here]
FRATERNITY WITHOUT BORDERS UK 167-169 GREAT PORTLAND STREET 5[TH] FLOOR W1W 5PF info@fraternitywithoutborders.co.uk
FRATERNITY WITHOUT BORDERS UK
FOR THE YEAR ENDED 31 March 2026
INDEPENDENT EXAMINER'S REPORT
I report to the Trustees on my examination of the accounts of the charity for the year ended 31 March 2026, which consists of the statement of financial activities, balance sheet and the related notes
Responsibilities and basis of report
As the charity Trustees, who are also directors for the purposes of company law, are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination, giving me cause to believe that in any material respect:
-
1.Accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
-
The accounts do not accord with those records; or
-
The accounts do not comply with the requirements of section 396 of the 2006 Act 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; or
-
The accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report to enable a proper understanding of the accounts to be reached.
...........................................................................................
Sansao Rodrigues SJPR Accountants Ltd 225 Clapham Road London SW9 9BE
[Type here]
FRATERNITY WITHOUT BORDERS UK 167-169 GREAT PORTLAND STREET 5[TH] FLOOR W1W 5PF info@fraternitywithoutborders.co.uk
FRATERNITY WITHOUT BORDERS UK
FOR THE YEAR ENDED 31 March 2026
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2025
| Recommended categories by activity Notes Income and endowments from: Donations and legacies 2 Investments 3 Total Expenditure on: Raising funds 4 Charitable activities 5 Total Net income/(expenditure) Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted funds £ Total Funds 2026 £ Total Funds 2025 (Restated) £ 33,196.22 33,196.22 40,525.43 - - 123.00 |
|---|---|
| 33,196.22 33,196.22 40,648.43 |
|
| 12,129.95 12,129.95 3,586.36 33,873.16 33,873.16 23952.38, |
|
| 46,003.11 46,003.11 27,538.74 |
|
| (12,806.89) (12,806.89) 13,109.69 |
|
| (12,806.89) (12,806.89) 13,109.69 17,083.05 17,083.05 3,973.36 |
|
| 4,276.16 4,276.16 17,083.05 |
[Type here]
FRATERNITY WITHOUT BORDERS UK 167-169 GREAT PORTLAND STREET 5[TH] FLOOR W1W 5PF info@fraternitywithoutborders.co.uk
FRATERNITY WITHOUT BORDERS UK
FOR THE YEAR ENDED 31 March 2026
BALANCE SHEET
FOR THE YEAR ENDED 31 MARCH 2026
| Recommended categories by activity NotesUnrestricted funds £ Total Funds 2026 £ Current assets Cash at bank and in hand Debtors (Gift Aid Due) 7 4,276.17 - 4,276.17 - Total current assets 4,276.17 4,276.17 Creditors: amounts falling due within one year 8 - - Net current assets/(liabilities) 4,276.17 4,276.17 Total net assets or liabilities 4,276.17 4,276.17 Funds of the Charity Unrestricted funds 9 4,276.17 4,276.17 Restricted income funds 9 - Endowment funds 9 - Total funds 4,276.17 4,276.17 |
Total Funds 2025 (Restated) £ 2,568.98 16,134.58 18,703.56 1,620.51 17,083.05 17,083.05 17,083.05 - - 17,083.05 |
|---|---|
| 17,083.0 |
The financial statements were approved by the trustees on 28 July 2025 and signed on its behalf by:
GILSON GUIMARAES Chair Date: 07 July 2026
[Type here]
FRATERNITY WITHOUT BORDERS UK 167-169 GREAT PORTLAND STREET 5[TH] FLOOR W1W 5PF info@fraternitywithoutborders.co.uk
FRATERNITY WITHOUT BORDERS UK
FOR THE YEAR ENDED 31 March 2026
NOTES TO THE FINANCIAL STATEMENTS
1.1 Accounting Policies
The principal accounting policies adopted by the Charity, which is a public benefit entity, in the preparation of the accounts are as follows.
1.2 Basis of preparation
These accounts have been prepared under the historical cost convention, as modified by the inclusion of charitable properties and fixed asset investments and investment properties at valuation.
These accounts have been prepared in accordance with “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
These accounts are presented in pounds sterling and rounded to the nearest pound.
1.2 Going concern
The Trustees have prepared financial projections, taking into consideration the current economic conditions and have, at the time of approving these accounts, a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus, they continue to adopt the going concern basis of accounting in preparing the accounts.
1.4 Income from donations or grants
Income from donations and grants is recognized when the charity is entitled to the funds, the receipt is probable and the amount can be measured reliably. For donations, this is usually on receipt. For grants, this is usually when a formal offer is made in writing. If a donation or grant contains terms and conditions outside of the charity’s control which must be met before the charity is entitled to the funds, or if the donor specifies that the funds must be used in future time periods, then the income is deferred.
1.5 Income from charitable activities
Income from charitable activities is recognized over the period to which the income relates. Concert fees are recognized at the date of the event. Membership fees are recognized over the period of the membership. Rent is recognized over the period to which it relates. Any amounts relating to future periods are deferred.
[Type here]
FRATERNITY WITHOUT BORDERS UK 167-169 GREAT PORTLAND STREET 5[TH] FLOOR W1W 5PF info@fraternitywithoutborders.co.uk
FRATERNITY WITHOUT BORDERS UK
FOR THE YEAR ENDED 31 March 2026
1.6 Expenditure
Expenditure is recognized when a present legal or constructive obligation exists at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefits will be required to settle the obligation, and the amount can be estimated reliably. It is inclusive of VAT which cannot be recovered. Direct costs are those costs which directly attribute to its activities. Wages and salaries are allocated to direct costs based on an estimate of time spent on charitable activities by staff members. Support costs include staff costs and are those which do not produce a direct output. Staff costs relate to specific activities and this is reflected in the allocation of payroll costs based on the percentage of time spent. All costs, including governance costs, are allocated between the expenditure categories of the charity on a basis designed to reflect the use of the resource. Costs relating to a particular activity are charged directly; others are apportioned on an appropriate basis. Support costs and overheads have been calculated by allocating staff time to the level of involvement in the various activities of the Charity.
1.7 Prior Period Adjustment
The comparative figures for the year ended 31 March 2025 have been restated to recognize Gift Aid income of £16,134.58 accrued in respect of donations received during that period. This adjustment has been made to correctly align income with the period in which the core donations were recognized, in accordance with the Charities SORP (FRS 102). As a result, the opening unrestricted funds for the current 2026 financial year have been adjusted upward from £948.47 to £17,083.05.
2. Income from Donations and Legacies
Total funds 2025 Analysis Unrestricted funds Total funds 2026 (Restated) £ £ £ Donations 33,196.22 33,196.22 24,390.85 Gift Aid - - 16,134.58 Reclaim 33,196.22 33,196.22 40,525.43
[Type here]
FRATERNITY WITHOUT BORDERS UK 167-169 GREAT PORTLAND STREET 5[TH] FLOOR W1W 5PF info@fraternitywithoutborders.co.uk
FRATERNITY WITHOUT BORDERS UK
FOR THE YEAR ENDED 31 March 2026
3. Income from Investments
| Analysis Interest income |
Unrestricted funds £ - - |
Total funds 2026 £ - - |
Total funds 2025 £ 123.00 |
|---|---|---|---|
| 123.00 |
4.EXPENDITURE ON RAISING FUND
| Analysis IT Support Costs |
Total funds 2026 Total funds 2025 £ £ 346.78 704.28 11,783.17 2,882.08 |
|---|---|
| 12,129.95 3,586.36 |
5. Expenditure on Charitable Activities
| Analysis Cost of direct charitable Activity Donations Advertising and marketing Support Costs |
Total funds 2026 Total funds 2025 £ £ 11,940.46 8,750.88 4,698.00 11,932.32 5,451.53 387.11 11,783.17 2,882.08 |
|---|---|
| 33,873.16 23,952.39 |
[Type here]
FRATERNITY WITHOUT BORDERS UK 167-169 GREAT PORTLAND STREET 5[TH] FLOOR W1W 5PF info@fraternitywithoutborders.co.uk
FRATERNITY WITHOUT BORDERS UK
FOR THE YEAR ENDED 31 March 2026
6. Support Costs
| 6. Support Costs | |
|---|---|
| Analysis Subscriptions Entertainment Office Supplies Accountancy Fees Legal Fees Premises Costs Motor and Travel Expenses Bank charges Staff Welfare Light, Heat & Power Telephone & Internet Printing and stationery General Insurance |
Total funds 2026 Total funds 2025 £ £ 2,888.92 517.19 - - 1,862.23 192.29 2,093.46 400.00 1,508.53 1,600.00 - - 12,851.93 2,151.14 364.62 398.19 1,230.03 260.00 21.36 294.49 190.76 - - - 505.35 - |
| 23,566.33 5,764.16 |
7.CASH AT BANK AND IN HAND
| Analysis Metro Bank PayPal Cash at bank and in hand |
Total funds 2026 £ 314.17 624.19 3,337.81 4,276.17 |
Total funds 2025 £ 116.40 514.77 1,937.81 |
|---|---|---|
| 2,568.99 |
[Type here]
FRATERNITY WITHOUT BORDERS UK 167-169 GREAT PORTLAND STREET 5[TH] FLOOR W1W 5PF info@fraternitywithoutborders.co.uk
FRATERNITY WITHOUT BORDERS UK
FOR THE YEAR ENDED 31 March 2026
8. Creditors: Amounts falling due within one year
Trade creditors
Total funds 2026 Total funds 2025 £ £ - 1,620.51 - 1,620.51
9. Charity funds
9.1 Details of material funds held and movements during the CURRENT reporting period
Fund balances Prior Period Restated brought Income Expenditure Fund names forward Adjustment Balance £ £ £ £ £ Unrestricted funds 948.47 16,134.58 17,083.05 33,196.22 (46,003.10) General Fund - - - Total 948.47 16,134.58 17,083.05 33,196.22 (46,003.10)
[Type here]
FRATERNITY WITHOUT BORDERS UK 167-169 GREAT PORTLAND STREET 5[TH] FLOOR W1W 5PF info@fraternitywithoutborders.co.uk
FRATERNITY WITHOUT BORDERS UK
FOR THE YEAR ENDED 31 March 2026
| Fund names | Transfers | Gains and losses |
Fund balances carried forward |
Fund balances carried forward |
||
|---|---|---|---|---|---|---|
| £ | £ | £ | ||||
| Unrestricted | ||||||
| funds | ||||||
| - | - | 4,276.17 | ||||
| General Fund | - | - | ||||
| Total | - | - | 4,276.17 | |||
| 9.2 Details of material funds | held and movements during the PREVIOUS reporting period | |||||
| Fund | Fund | |||||
| Fund names | balances brought |
Income | Expenditure | Transfers | Gains and losses |
balances carried |
| forward | forward | |||||
| £ | £ | £ | £ | £ | £ | |
| Unrestricted | ||||||
| funds | ||||||
| General Fund |
3973.36 | 40,648.43 | (27,538.74) | - | - | 17,083.05 |
| Total | 3973.36 | 40,648.43 | **(27,538.74) ** | - | - | 17,083.05 |
9.3 Transfers between funds
This Year Amount £ Between unrestricted and restricted funds - Between endowment and restricted funds - Between endowment and unrestricted funds - Last Year Amount £ Between unrestricted and restricted funds - Between endowment and restricted funds - Between endowment and unrestricted funds -
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FRATERNITY WITHOUT BORDERS UK 167-169 GREAT PORTLAND STREET 5[TH] FLOOR W1W 5PF info@fraternitywithoutborders.co.uk
Registered Charity Number: 1173707
FRATERNITY WITHOUT BORDERS UK TRUSTEES’ REPORT
AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
FRATERNITY WITHOUT BORDERS UK
FOR THE YEAR ENDED 31 March 2026
Contents
TRUSTEES' REPORT ........................................................................................................................... 3 INDEPENDENT EXAMINER'S REPORT ........................................................................................... 4 STATEMENT OF FINANCIAL ACTIVITIES ..................................................................................... 5 BALANCE SHEET ............................................................................................................................... 6 NOTES TO THE FINANCIAL STATEMENTS .................................................................................. 7
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FRATERNITY WITHOUT BORDERS UK 167-169 GREAT PORTLAND STREET 5[TH] FLOOR W1W 5PF info@fraternitywithoutborders.co.uk
FRATERNITY WITHOUT BORDERS UK
FOR THE YEAR ENDED 31 March 2026
TRUSTEES' REPORT
The trustees present their annual report and financial statements for the year ended 31 March 2026.
The Trustees, who are also directors for the purposes of company law, have pleasure in presenting their report and the financial statements for the charitable company for the year ended 31 March 2026. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives
The trustees have considered the Charity Commission's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.
REFERENCE AND ADMINISTRATIVE INFORMATION
Name of Charity FRATERNITY WITHOUT BORDERS UK Charity registration number 1173707 Principal address 167-169 Great Portland street 5th Floor W1W 5PF
Trustees
The trustees and officers serving during the year and since the year end were as follows:
Gilson Guimaraes Cintia Cassia da Silva Tiago Lourenco Rudgerio Rossi Fermo Silvia Rossi-Fermo Beatriz Rocha Cristine Balarine Independent examiners SJPR Accountants Ltd 225 Capham Road London SW9 9BE
This report was approved by the trustee and signed on its behalf by:
GILSON GUIMARAES Trustee
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FRATERNITY WITHOUT BORDERS UK 167-169 GREAT PORTLAND STREET 5[TH] FLOOR W1W 5PF info@fraternitywithoutborders.co.uk
FRATERNITY WITHOUT BORDERS UK
FOR THE YEAR ENDED 31 March 2026
INDEPENDENT EXAMINER'S REPORT
I report to the Trustees on my examination of the accounts of the charity for the year ended 31 March 2026, which consists of the statement of financial activities, balance sheet and the related notes
Responsibilities and basis of report
As the charity Trustees, who are also directors for the purposes of company law, are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination, giving me cause to believe that in any material respect:
-
1.Accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
-
The accounts do not accord with those records; or
-
The accounts do not comply with the requirements of section 396 of the 2006 Act 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; or
-
The accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report to enable a proper understanding of the accounts to be reached.
...........................................................................................
Sansao Rodrigues SJPR Accountants Ltd 225 Clapham Road London SW9 9BE
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FRATERNITY WITHOUT BORDERS UK 167-169 GREAT PORTLAND STREET 5[TH] FLOOR W1W 5PF info@fraternitywithoutborders.co.uk
FRATERNITY WITHOUT BORDERS UK
FOR THE YEAR ENDED 31 March 2026
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2025
| Recommended categories by activity Notes Income and endowments from: Donations and legacies 2 Investments 3 Total Expenditure on: Raising funds 4 Charitable activities 5 Total Net income/(expenditure) Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted funds £ Total Funds 2026 £ Total Funds 2025 (Restated) £ 33,196.22 33,196.22 40,525.43 - - 123.00 |
|---|---|
| 33,196.22 33,196.22 40,648.43 |
|
| 12,129.95 12,129.95 3,586.36 33,873.16 33,873.16 23952.38, |
|
| 46,003.11 46,003.11 27,538.74 |
|
| (12,806.89) (12,806.89) 13,109.69 |
|
| (12,806.89) (12,806.89) 13,109.69 17,083.05 17,083.05 3,973.36 |
|
| 4,276.16 4,276.16 17,083.05 |
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FRATERNITY WITHOUT BORDERS UK 167-169 GREAT PORTLAND STREET 5[TH] FLOOR W1W 5PF info@fraternitywithoutborders.co.uk
FRATERNITY WITHOUT BORDERS UK
FOR THE YEAR ENDED 31 March 2026
BALANCE SHEET
FOR THE YEAR ENDED 31 MARCH 2026
| Recommended categories by activity NotesUnrestricted funds £ Total Funds 2026 £ Current assets Cash at bank and in hand Debtors (Gift Aid Due) 7 4,276.17 - 4,276.17 - Total current assets 4,276.17 4,276.17 Creditors: amounts falling due within one year 8 - - Net current assets/(liabilities) 4,276.17 4,276.17 Total net assets or liabilities 4,276.17 4,276.17 Funds of the Charity Unrestricted funds 9 4,276.17 4,276.17 Restricted income funds 9 - Endowment funds 9 - Total funds 4,276.17 4,276.17 |
Total Funds 2025 (Restated) £ 2,568.98 16,134.58 18,703.56 1,620.51 17,083.05 17,083.05 17,083.05 - - 17,083.05 |
|---|---|
| 17,083.0 |
The financial statements were approved by the trustees on 28 July 2025 and signed on its behalf by:
GILSON GUIMARAES Chair Date: 07 July 2026
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FRATERNITY WITHOUT BORDERS UK 167-169 GREAT PORTLAND STREET 5[TH] FLOOR W1W 5PF info@fraternitywithoutborders.co.uk
FRATERNITY WITHOUT BORDERS UK
FOR THE YEAR ENDED 31 March 2026
NOTES TO THE FINANCIAL STATEMENTS
1.1 Accounting Policies
The principal accounting policies adopted by the Charity, which is a public benefit entity, in the preparation of the accounts are as follows.
1.2 Basis of preparation
These accounts have been prepared under the historical cost convention, as modified by the inclusion of charitable properties and fixed asset investments and investment properties at valuation.
These accounts have been prepared in accordance with “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
These accounts are presented in pounds sterling and rounded to the nearest pound.
1.2 Going concern
The Trustees have prepared financial projections, taking into consideration the current economic conditions and have, at the time of approving these accounts, a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus, they continue to adopt the going concern basis of accounting in preparing the accounts.
1.4 Income from donations or grants
Income from donations and grants is recognized when the charity is entitled to the funds, the receipt is probable and the amount can be measured reliably. For donations, this is usually on receipt. For grants, this is usually when a formal offer is made in writing. If a donation or grant contains terms and conditions outside of the charity’s control which must be met before the charity is entitled to the funds, or if the donor specifies that the funds must be used in future time periods, then the income is deferred.
1.5 Income from charitable activities
Income from charitable activities is recognized over the period to which the income relates. Concert fees are recognized at the date of the event. Membership fees are recognized over the period of the membership. Rent is recognized over the period to which it relates. Any amounts relating to future periods are deferred.
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FRATERNITY WITHOUT BORDERS UK 167-169 GREAT PORTLAND STREET 5[TH] FLOOR W1W 5PF info@fraternitywithoutborders.co.uk
FRATERNITY WITHOUT BORDERS UK
FOR THE YEAR ENDED 31 March 2026
1.6 Expenditure
Expenditure is recognized when a present legal or constructive obligation exists at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefits will be required to settle the obligation, and the amount can be estimated reliably. It is inclusive of VAT which cannot be recovered. Direct costs are those costs which directly attribute to its activities. Wages and salaries are allocated to direct costs based on an estimate of time spent on charitable activities by staff members. Support costs include staff costs and are those which do not produce a direct output. Staff costs relate to specific activities and this is reflected in the allocation of payroll costs based on the percentage of time spent. All costs, including governance costs, are allocated between the expenditure categories of the charity on a basis designed to reflect the use of the resource. Costs relating to a particular activity are charged directly; others are apportioned on an appropriate basis. Support costs and overheads have been calculated by allocating staff time to the level of involvement in the various activities of the Charity.
1.7 Prior Period Adjustment
The comparative figures for the year ended 31 March 2025 have been restated to recognize Gift Aid income of £16,134.58 accrued in respect of donations received during that period. This adjustment has been made to correctly align income with the period in which the core donations were recognized, in accordance with the Charities SORP (FRS 102). As a result, the opening unrestricted funds for the current 2026 financial year have been adjusted upward from £948.47 to £17,083.05.
2. Income from Donations and Legacies
Total funds 2025 Analysis Unrestricted funds Total funds 2026 (Restated) £ £ £ Donations 33,196.22 33,196.22 24,390.85 Gift Aid - - 16,134.58 Reclaim 33,196.22 33,196.22 40,525.43
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FRATERNITY WITHOUT BORDERS UK 167-169 GREAT PORTLAND STREET 5[TH] FLOOR W1W 5PF info@fraternitywithoutborders.co.uk
FRATERNITY WITHOUT BORDERS UK
FOR THE YEAR ENDED 31 March 2026
3. Income from Investments
| Analysis Interest income |
Unrestricted funds £ - - |
Total funds 2026 £ - - |
Total funds 2025 £ 123.00 |
|---|---|---|---|
| 123.00 |
4.EXPENDITURE ON RAISING FUND
| Analysis IT Support Costs |
Total funds 2026 Total funds 2025 £ £ 346.78 704.28 11,783.17 2,882.08 |
|---|---|
| 12,129.95 3,586.36 |
5. Expenditure on Charitable Activities
| Analysis Cost of direct charitable Activity Donations Advertising and marketing Support Costs |
Total funds 2026 Total funds 2025 £ £ 11,940.46 8,750.88 4,698.00 11,932.32 5,451.53 387.11 11,783.17 2,882.08 |
|---|---|
| 33,873.16 23,952.39 |
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FRATERNITY WITHOUT BORDERS UK 167-169 GREAT PORTLAND STREET 5[TH] FLOOR W1W 5PF info@fraternitywithoutborders.co.uk
FRATERNITY WITHOUT BORDERS UK
FOR THE YEAR ENDED 31 March 2026
6. Support Costs
| 6. Support Costs | |
|---|---|
| Analysis Subscriptions Entertainment Office Supplies Accountancy Fees Legal Fees Premises Costs Motor and Travel Expenses Bank charges Staff Welfare Light, Heat & Power Telephone & Internet Printing and stationery General Insurance |
Total funds 2026 Total funds 2025 £ £ 2,888.92 517.19 - - 1,862.23 192.29 2,093.46 400.00 1,508.53 1,600.00 - - 12,851.93 2,151.14 364.62 398.19 1,230.03 260.00 21.36 294.49 190.76 - - - 505.35 - |
| 23,566.33 5,764.16 |
7.CASH AT BANK AND IN HAND
| Analysis Metro Bank PayPal Cash at bank and in hand |
Total funds 2026 £ 314.17 624.19 3,337.81 4,276.17 |
Total funds 2025 £ 116.40 514.77 1,937.81 |
|---|---|---|
| 2,568.99 |
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FRATERNITY WITHOUT BORDERS UK 167-169 GREAT PORTLAND STREET 5[TH] FLOOR W1W 5PF info@fraternitywithoutborders.co.uk
FRATERNITY WITHOUT BORDERS UK
FOR THE YEAR ENDED 31 March 2026
8. Creditors: Amounts falling due within one year
Trade creditors
Total funds 2026 Total funds 2025 £ £ - 1,620.51 - 1,620.51
9. Charity funds
9.1 Details of material funds held and movements during the CURRENT reporting period
Fund balances Prior Period Restated brought Income Expenditure Fund names forward Adjustment Balance £ £ £ £ £ Unrestricted funds 948.47 16,134.58 17,083.05 33,196.22 (46,003.10) General Fund - - - Total 948.47 16,134.58 17,083.05 33,196.22 (46,003.10)
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FRATERNITY WITHOUT BORDERS UK 167-169 GREAT PORTLAND STREET 5[TH] FLOOR W1W 5PF info@fraternitywithoutborders.co.uk
FRATERNITY WITHOUT BORDERS UK
FOR THE YEAR ENDED 31 March 2026
| Fund names | Transfers | Gains and losses |
Fund balances carried forward |
Fund balances carried forward |
||
|---|---|---|---|---|---|---|
| £ | £ | £ | ||||
| Unrestricted | ||||||
| funds | ||||||
| - | - | 4,276.17 | ||||
| General Fund | - | - | ||||
| Total | - | - | 4,276.17 | |||
| 9.2 Details of material funds | held and movements during the PREVIOUS reporting period | |||||
| Fund | Fund | |||||
| Fund names | balances brought |
Income | Expenditure | Transfers | Gains and losses |
balances carried |
| forward | forward | |||||
| £ | £ | £ | £ | £ | £ | |
| Unrestricted | ||||||
| funds | ||||||
| General Fund |
3973.36 | 40,648.43 | (27,538.74) | - | - | 17,083.05 |
| Total | 3973.36 | 40,648.43 | **(27,538.74) ** | - | - | 17,083.05 |
9.3 Transfers between funds
This Year Amount £ Between unrestricted and restricted funds - Between endowment and restricted funds - Between endowment and unrestricted funds - Last Year Amount £ Between unrestricted and restricted funds - Between endowment and restricted funds - Between endowment and unrestricted funds -
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FRATERNITY WITHOUT BORDERS UK 167-169 GREAT PORTLAND STREET 5[TH] FLOOR W1W 5PF info@fraternitywithoutborders.co.uk