INHA BAPTI
CH
{ACOMPANY LIMllTt) BY GuARA￿￿E NOTMAVTr￿ A SHAREeA￿TAL
REPORT AND FtNANCtAL STATEMEN13
FOR THK YEAR ENDED 31 MARCH 2023
COMPAJYY RKGisfRATION NO. IIMb95042
CHARITY COMMI&8ION NO. 1178762

LkGOIIW BAFfisTCHURCH
(A COMPANY LIMrrED BY GUARANTEE N0THAV￿G A SHARE CAPITAL)
.GISTRATI
MBER
l(K)951M2
EMBE
EE
DJRECTORS
Mr. Valdinei Ferr¢iTa
Mr. Olay¢mk Olaluwoye
Flol 4 Conland Ilouse
Apple Yard
ndon
SE20 8

LAGOINHA BAPTIST CHURCH
(A COMPANY LIM￿ED BY CUARANfzE NOT HAVING A SEIARE CAPITAL)
Dlreetor'sAnnual Repor¢for Iheyear ended 31 Marcli 2023
The Directors for th¢ purpos￿ ofthe Companies Acl, submii ih¢ir annual r¢port and
Il)¢ financial statetrnits for the year ended 31 March 2023.
Strn(lu￿) gove1￿￿￿Te mAnagemenl
The LAGOINHA BAPTIST CHURCH is a CoMp￿Y lirniied by guardniee governed
by lis m¢morandum & arlicles of ￿sOCIall0n. Company number.. i(￿￿￿2.
11)e directors of the company known as n￿nber$ of the Managemenl Coinmittee.
All new staff, volunteers and Managem￿1 Comtnittee ￿￿Mbers musl go ihrough an
indu¢iion process ai the slan ofilicir work ivitl) the organisotion. This pro¢ess aiins to
ramiliarise Ihem Is'iili Ihe aims. objectsyes and sint¢lur¢s ofihe orgw)isatioi), as ivell
s tlie policies and procedures which are likely lo be ofrdcvancc to their work.
The mthin th¢tivity of the organisution is sal￿81 advice and support for the Portu¥uese
spenker community. Eoth ar¢a is Man￿ed by ihe Director, assisied by iiolunleers.
Objectives And Atlivitie3
LAGOINHA BAPTIST CHURCH'S ain￿ and objeclivw ar¢ to provid¢ s¢rvices
whicli will pennit ili¢m io overcon% socid maiginalisgrion And Bain access to
mainstrellm services, OPPOnunilies and ￿lI11•ne￿I$ in thc UK. while mainlwning
their ¢uliiLral Id￿lIty ivtihin a globaiised and multiculiural society.
The truylees are responsible fow keeping proper accA)tsniin8 records that disclose iviih
reasonable accuracy Dt any time ihe financial position of ihe conipany [￿d enable
them io ensur¢ thai lh¢ accounts coinply iviih ih¢ Componi¢s A¢1 200C). Th¢y &r¢ also
r4sw)nsible for safegiiardin8 the &ssets of Ihe company and henc¢ for iakinB
reasonable Sieps for Ihe preyenlion md ddeciion offruud and oiher irre8ularities.
Small company exemptions
ThLS Ltpon liths b￿ll prtpjred iii a¢¢wdatK¢ iviih th¢ $pe¢ial wovi$ion$ r¢Jati118 10 $niall
comp4ftiu ivhihL"n Conip4rt1¢5 A¢1 2LKIG.
By order orth¢ Board,
Mr. Va]dinei Ferreira
Direclor
S February 2024

LACOINHA BA wfisT CFtURCH
IA COMPANY LIMfTED BY CUARAffTEE NOT HAVINC A SHARE CAPITALI
STA Tri MENT OF FINANCIAL ACTIVITIES {INCLUDIP4G INCOME AND
EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED31 MARCH 2U23
Not¢s Unrcswi¢t¢d R¢stri¢td
Funds
Funds
Total
Funds
2023
Inc•ming resources from gcn¢r4ltd
fun(15
Volurttory in¢tsm¢
Totsl Inc￿lI1n8 resol1￿¢5
26&748
268,748
268,748
268.748
ReJource* expended:
Guyeriinnce cosis
265,427
265.427
Toiol ￿$01￿¢¢5 cxpcndcd
incoming rcsouree$
3.321
3.324
Net movement in funds
Tvlal funily 8t 31° M&r£h 2023
30.680
All ofilK 0￿)Y¢ ￿s￿liS are derived from ¢ontinuin8 a¢livities. All 8Hin$ pnd losses
re¢o8riiied ill Ilic ycar are includcd AIM)ve. T1)e Siaieiiieni ofFikian¢ial A¢iivilies also
coiiiplies widi tlie requivemeDig an #nd ex￿ndI1u￿ aG¢ouni Ilie Coiiipanics
Aci 2006.
Th¢ iioies on pa8¢ 6 fomi PArt of these xcounts

LAGOINHA BAPTIST CHURCH
IA COfvIPANY LIMrrED BY GUARANfEE NOT HAVING A SHARE CAPTTAL
BALANCE SHEET AS A T 31 MARCH 2023
2023
FIXED ASSETS
Tan8ibl¢ a5*ts
CURRENT ASSETS
Debtots atld prepayiiients
Casli ai baDk and in hand
CREDITORS: Amounts
falling
ue mul'e tliAn onc year
NLT CURRFNT ASSETS
TOTAL ASSb"rs
LLSS CURRENT LIABILITIFS
TIIE FIJNDS ob fiiE
OKGANISATION
Resiri¢ted I￿0￿1¢ fund$
Unrestricied incoiiie funds
30,680
For tlic year ended 31"Ma￿h 2023 the clIu￿17 ivas entitled to eX￿npl10iI undcr tli¢
Conipanies A¢¢ 2006. No nienibers h4v¢ requitcd the entity to oi*ain art aLLdit of ils attounls
for Ilic yeDr in qu¢s1ion. The directors aGknowl¢d8e tlicir responsibiliry for.. i) &￿Ilr1118 ￿)¢
¢oiiipany keeps accountin8 rccords: Jnd ii) Preparing ￿¢0￿1713 wlii¢h give 8 and fair view
ofihc slalc of affairs of ilie cojnpjiiy as Bl end of its profi¢ and Ios5 for die financial y¢ar,
and ivliicli oth¢rivise fjomply iviih Ihe requirenieRts ofthe thiipanies A¢T rtlaiiJi8 to accounts
$0 far as upplicable to the conipany.
The fJnancio1 siarem¢nts i¥¢re approved by ihe mana8¢ni¢nt c4xnmiiiee on 5th F¢bTU&ry 2024
and signed OJ its beliolf by".
Mr. Valdinei F¢TreiTa. Trcasurer
The noks oji pa8es 6 forni part ofthese xcoun

LACOINHA BApfisT CHURCH
IA COMPANY LIMrrKD BY CUARATrITKE NOT HAVING A SHARE CAPITALI
NOTES FORMING PART OF THE FINANCIAL STATEMENIS
FOR THE YEAR ENDED 3J MARCH 21JII
I. BASIS OF PREPARATION AND ACCOUNTING POLICIF
(a) The accounts haye been prepared undu ihe liisiorical cost conva)lion. Lmd in
accordance I￿th applicable accouniing standards.
O)) The ¢ompany hLs taken adyaniage of the exemptions in Financial Reporliiig
Siandard No. I from the requirement io produce a cash flow slatemenl on tlie
ounds ihai it is a srnall company.
(G) The accounis have bccTh pr¢wi¢d on ihc goin8 ¢on¢ern ba$is.
(d) Volillltary Ln¢ome is r¢ceived by ivay of donaiions a]id grtls is includcd in fiill in
Ilie Sthici)ieni of FinatKial Activiiics lyl￿n rcceivablc. Thc valuc ofscrvi¢e$
proV￿¢d by volunt¢¢rs hos not bc¢n i1￿1￿¢d.
(¢) Grants. i1￿1Uding gTaTrts for ihe purc1￿5¢ of fixed assets whcrc applicabk, ar¢
r¢¢o¥Jiis¢d in full ill Ilie Sihtemeni of Financial Aciivitics in di¢ y¢ar iii ll,Iii¢li ih¢y
are receivable.
(f) Inc￿￿1￿8 resowc¢s froiii invcstsiients is included wlien receivable.
(&) Rcsourccs ¢xp¢tLded ore r¢¢o8nised in ihe period in i¥liich ilicy arc Incu￿¢d.
R¢soiircci e.YpetLdcd includc allriiwthble VAT Ihat r¢¢ov¢r¢d.
(h) Suw c051s include c¢nty41 fWh¢t1Th￿ ynd hav¢ been allocated io aciivity cost
¢oie8ories on the basis ofr¢1c￿nI starrtim¢.
(i) c￿Vern￿nce ¢051s iDclud¢ ¢osi$ ofili¢ pr¢pAraiion and examin￿lon of 5tott110ry
accoimis. Ili¢ wsts oftrusi¢¢ iii¢eiin8s and cosi ofany legal advi¢c to Iru$i¢¢8 on
80vern8nrL or consiituliomil mailers.
(i) Unrcsiricied funds ar¢ donations and other in¢￿￿1n8 rcsow¢Ls rc¢civabl£ or
generuled for th¢ obj¢cis oftlie of8ani5aiion wi¢h<yJt furtlicr spc¢ified Pllrpox 4nd are
availablc as general fund5.
(k) Tan8ible fixcd assets are S￿1¢￿ al wsl les$ deprecia11￿1. Depwialion is provided at
rates cal¢ulaied ¢0 ivril¢ off ih¢ ￿$1 Icss ￿SIdual valug oi'er eoch asset's exFKci¢d
usefiil lif¢, 88 follows...
Fumiture. equipmeni ond computer equipment
SlTaiglii line

INHA BAPTI
CH
{ACOMPANY LIMllTt) BY GuARA￿￿E NOTMAVTr￿ A SHAREeA￿TAL
REPORT AND FtNANCtAL STATEMEN13
FOR THK YEAR ENDED 31 MARCH 2023
COMPAJYY RKGisfRATION NO. IIMb95042
CHARITY COMMI&8ION NO. 1178762

LkGOIIW BAFfisTCHURCH
(A COMPANY LIMrrED BY GUARANTEE N0THAV￿G A SHARE CAPITAL)
.GISTRATI
MBER
l(K)951M2
EMBE
EE
DJRECTORS
Mr. Valdinei Ferr¢iTa
Mr. Olay¢mk Olaluwoye
Flol 4 Conland Ilouse
Apple Yard
ndon
SE20 8

LAGOINHA BAPTIST CHURCH
(A COMPANY LIM￿ED BY CUARANfzE NOT HAVING A SEIARE CAPITAL)
Dlreetor'sAnnual Repor¢for Iheyear ended 31 Marcli 2023
The Directors for th¢ purpos￿ ofthe Companies Acl, submii ih¢ir annual r¢port and
Il)¢ financial statetrnits for the year ended 31 March 2023.
Strn(lu￿) gove1￿￿￿Te mAnagemenl
The LAGOINHA BAPTIST CHURCH is a CoMp￿Y lirniied by guardniee governed
by lis m¢morandum & arlicles of ￿sOCIall0n. Company number.. i(￿￿￿2.
11)e directors of the company known as n￿nber$ of the Managemenl Coinmittee.
All new staff, volunteers and Managem￿1 Comtnittee ￿￿Mbers musl go ihrough an
indu¢iion process ai the slan ofilicir work ivitl) the organisotion. This pro¢ess aiins to
ramiliarise Ihem Is'iili Ihe aims. objectsyes and sint¢lur¢s ofihe orgw)isatioi), as ivell
s tlie policies and procedures which are likely lo be ofrdcvancc to their work.
The mthin th¢tivity of the organisution is sal￿81 advice and support for the Portu¥uese
spenker community. Eoth ar¢a is Man￿ed by ihe Director, assisied by iiolunleers.
Objectives And Atlivitie3
LAGOINHA BAPTIST CHURCH'S ain￿ and objeclivw ar¢ to provid¢ s¢rvices
whicli will pennit ili¢m io overcon% socid maiginalisgrion And Bain access to
mainstrellm services, OPPOnunilies and ￿lI11•ne￿I$ in thc UK. while mainlwning
their ¢uliiLral Id￿lIty ivtihin a globaiised and multiculiural society.
The truylees are responsible fow keeping proper accA)tsniin8 records that disclose iviih
reasonable accuracy Dt any time ihe financial position of ihe conipany [￿d enable
them io ensur¢ thai lh¢ accounts coinply iviih ih¢ Componi¢s A¢1 200C). Th¢y &r¢ also
r4sw)nsible for safegiiardin8 the &ssets of Ihe company and henc¢ for iakinB
reasonable Sieps for Ihe preyenlion md ddeciion offruud and oiher irre8ularities.
Small company exemptions
ThLS Ltpon liths b￿ll prtpjred iii a¢¢wdatK¢ iviih th¢ $pe¢ial wovi$ion$ r¢Jati118 10 $niall
comp4ftiu ivhihL"n Conip4rt1¢5 A¢1 2LKIG.
By order orth¢ Board,
Mr. Va]dinei Ferreira
Direclor
S February 2024

LACOINHA BA wfisT CFtURCH
IA COMPANY LIMfTED BY CUARAffTEE NOT HAVINC A SHARE CAPITALI
STA Tri MENT OF FINANCIAL ACTIVITIES {INCLUDIP4G INCOME AND
EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED31 MARCH 2U23
Not¢s Unrcswi¢t¢d R¢stri¢td
Funds
Funds
Total
Funds
2023
Inc•ming resources from gcn¢r4ltd
fun(15
Volurttory in¢tsm¢
Totsl Inc￿lI1n8 resol1￿¢5
26&748
268,748
268,748
268.748
ReJource* expended:
Guyeriinnce cosis
265,427
265.427
Toiol ￿$01￿¢¢5 cxpcndcd
incoming rcsouree$
3.321
3.324
Net movement in funds
Tvlal funily 8t 31° M&r£h 2023
30.680
All ofilK 0￿)Y¢ ￿s￿liS are derived from ¢ontinuin8 a¢livities. All 8Hin$ pnd losses
re¢o8riiied ill Ilic ycar are includcd AIM)ve. T1)e Siaieiiieni ofFikian¢ial A¢iivilies also
coiiiplies widi tlie requivemeDig an #nd ex￿ndI1u￿ aG¢ouni Ilie Coiiipanics
Aci 2006.
Th¢ iioies on pa8¢ 6 fomi PArt of these xcounts

LAGOINHA BAPTIST CHURCH
IA COfvIPANY LIMrrED BY GUARANfEE NOT HAVING A SHARE CAPTTAL
BALANCE SHEET AS A T 31 MARCH 2023
2023
FIXED ASSETS
Tan8ibl¢ a5*ts
CURRENT ASSETS
Debtots atld prepayiiients
Casli ai baDk and in hand
CREDITORS: Amounts
falling
ue mul'e tliAn onc year
NLT CURRFNT ASSETS
TOTAL ASSb"rs
LLSS CURRENT LIABILITIFS
TIIE FIJNDS ob fiiE
OKGANISATION
Resiri¢ted I￿0￿1¢ fund$
Unrestricied incoiiie funds
30,680
For tlic year ended 31"Ma￿h 2023 the clIu￿17 ivas entitled to eX￿npl10iI undcr tli¢
Conipanies A¢¢ 2006. No nienibers h4v¢ requitcd the entity to oi*ain art aLLdit of ils attounls
for Ilic yeDr in qu¢s1ion. The directors aGknowl¢d8e tlicir responsibiliry for.. i) &￿Ilr1118 ￿)¢
¢oiiipany keeps accountin8 rccords: Jnd ii) Preparing ￿¢0￿1713 wlii¢h give 8 and fair view
ofihc slalc of affairs of ilie cojnpjiiy as Bl end of its profi¢ and Ios5 for die financial y¢ar,
and ivliicli oth¢rivise fjomply iviih Ihe requirenieRts ofthe thiipanies A¢T rtlaiiJi8 to accounts
$0 far as upplicable to the conipany.
The fJnancio1 siarem¢nts i¥¢re approved by ihe mana8¢ni¢nt c4xnmiiiee on 5th F¢bTU&ry 2024
and signed OJ its beliolf by".
Mr. Valdinei F¢TreiTa. Trcasurer
The noks oji pa8es 6 forni part ofthese xcoun

LACOINHA BApfisT CHURCH
IA COMPANY LIMrrKD BY CUARATrITKE NOT HAVING A SHARE CAPITALI
NOTES FORMING PART OF THE FINANCIAL STATEMENIS
FOR THE YEAR ENDED 3J MARCH 21JII
I. BASIS OF PREPARATION AND ACCOUNTING POLICIF
(a) The accounts haye been prepared undu ihe liisiorical cost conva)lion. Lmd in
accordance I￿th applicable accouniing standards.
O)) The ¢ompany hLs taken adyaniage of the exemptions in Financial Reporliiig
Siandard No. I from the requirement io produce a cash flow slatemenl on tlie
ounds ihai it is a srnall company.
(G) The accounis have bccTh pr¢wi¢d on ihc goin8 ¢on¢ern ba$is.
(d) Volillltary Ln¢ome is r¢ceived by ivay of donaiions a]id grtls is includcd in fiill in
Ilie Sthici)ieni of FinatKial Activiiics lyl￿n rcceivablc. Thc valuc ofscrvi¢e$
proV￿¢d by volunt¢¢rs hos not bc¢n i1￿1￿¢d.
(¢) Grants. i1￿1Uding gTaTrts for ihe purc1￿5¢ of fixed assets whcrc applicabk, ar¢
r¢¢o¥Jiis¢d in full ill Ilie Sihtemeni of Financial Aciivitics in di¢ y¢ar iii ll,Iii¢li ih¢y
are receivable.
(f) Inc￿￿1￿8 resowc¢s froiii invcstsiients is included wlien receivable.
(&) Rcsourccs ¢xp¢tLded ore r¢¢o8nised in ihe period in i¥liich ilicy arc Incu￿¢d.
R¢soiircci e.YpetLdcd includc allriiwthble VAT Ihat r¢¢ov¢r¢d.
(h) Suw c051s include c¢nty41 fWh¢t1Th￿ ynd hav¢ been allocated io aciivity cost
¢oie8ories on the basis ofr¢1c￿nI starrtim¢.
(i) c￿Vern￿nce ¢051s iDclud¢ ¢osi$ ofili¢ pr¢pAraiion and examin￿lon of 5tott110ry
accoimis. Ili¢ wsts oftrusi¢¢ iii¢eiin8s and cosi ofany legal advi¢c to Iru$i¢¢8 on
80vern8nrL or consiituliomil mailers.
(i) Unrcsiricied funds ar¢ donations and other in¢￿￿1n8 rcsow¢Ls rc¢civabl£ or
generuled for th¢ obj¢cis oftlie of8ani5aiion wi¢h<yJt furtlicr spc¢ified Pllrpox 4nd are
availablc as general fund5.
(k) Tan8ible fixcd assets are S￿1¢￿ al wsl les$ deprecia11￿1. Depwialion is provided at
rates cal¢ulaied ¢0 ivril¢ off ih¢ ￿$1 Icss ￿SIdual valug oi'er eoch asset's exFKci¢d
usefiil lif¢, 88 follows...
Fumiture. equipmeni ond computer equipment
SlTaiglii line

Independent Examiner's Report To the Trustees 

## **LAGOINHA BAPTIST CHURCH** 

I report on the accounts of the church for the year ended 31[st] March 2023 set out in 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 43(2) of the Charities Act 1993 (the 1993 Act), does not apply. It is my responsibility to: 

- Examine the accounts under section 43(3) of the 1993 Act. 

- Follow the procedures laid down in the General Directions given by the Charity Commissioners made under section 43(7)(b) of the 1993 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 41 of the Act) - accounts are prepared which agree with the accounting records and comply with the accounting requirements of the 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. 


**Claudia Patricia Giraldo Castaneda  FCCA Tel: 020 8150 6244**