Charity number: 1183376 Company number: 1183376 (England and Wales) ## COMUNIDADE BIBLICA MISSIONARIA Report of the Trustees and Unaudited Financial Statements For the year ended 31 May 2022 COMUNIDADE BIBLICA MISSIONARIA Contents Page For the year ended 31 May 2022 |Report of the Trustees|1| |---|---| |Independent Examiner's Report to the Trustees|2| |Statement of Financial Activities|3| |Statement of Financial Position|4| |Notes to the Financial Statements|5 to 8| |Detailed Statement of Financial Activities|9| ## COMUNIDADE BIBLICA MISSIONARIA Report of the Trustees For the year ended 31 May 2022 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 May 2022. 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 and aims** The trustees have considered the Charity Commision's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'. ## **REFERENCE AND ADMINISTRATIVE INFORMATION** |**Name** **of** **Charity**|COMUNIDADE BIBLICA MISSIONARIA| |---|---| |**Charity** **registration** **number**|1183376| |**Company** **registration** **number**|1183376| |**Principal** **address**|89A Rushey Green| ||London| ||SE6 4AF| ## **Trustees** The trustees and officers serving during the year and since the year end were as follows: ||Graciele Daleprane| |---|---| ||Elaine Cortat da Silva| ||Paulo Cesar da Silva| |**Independent** **examiners**|SJPR Accountants Ltd| ||225 Capham Road| ||London| ||SW9 9BE| Approved by the Board of Trustees and signed on its behalf by 1 of 9 ## COMUNIDADE BIBLICA MISSIONARIA Independent Examiners Report to the Trustees For the year ended 31 May 2022 I report to the trustees on my examination of the accounts of the charitable company for the year ended 31 May 2022. ## **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 examiners 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 2. the accounts do not accord with those records; or 3. 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 4. 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 in order to enable a proper understanding of the accounts to be reached. Sansao Rodrigues SJPR Accountants Ltd 225 Capham Road London SW9 9BE 02 September 2022 2 of 9 ## COMUNIDADE BIBLICA MISSIONARIA ## Statement of Financial Activities (including Income and Expenditure Account) For the year ended 31 May 2022 |**Income** **and** **endowments** **from:**
**Notes**
Donations and legacies
2
**Total**
**Expenditure** **on:**
Raising funds
3
Charitable activities
4/5
**Total**
**Net** **income/expenditure**
**Reconciliation** **of** **funds**
Total funds brought forward
**Total** **funds** **carried** **forward**|**Unrestricted**
**funds**
**£**
89,240
**89,240**
(71,167)
(21,760)
**(92,927)**
**(3,687)**
22,704
**19,017**|**2021**
**£**
71,522| |---|---|---| |||**71,522**| |||(37,752)
(14,783)| |||**(52,535)**| |||**18,987**
3,717| |||**22,704**| 3 of 9 Registered Number : 1183376 ## COMUNIDADE BIBLICA MISSIONARIA Statement of Financial Position As at 31 May 2022 ||**Notes**|**2022**|**2021**| |---|---|---|---| |||**£**|**£**| |**Current** **assets**|||| |Cash at bank and in hand||19,017|22,704| |||**19,017**|**22,704**| |**Net** **current** **assets**||**19,017**|**22,704**| |**Total** **assets** **less** **current** **liabilities**||**19,017**|**22,704**| ||||| |**Net** **assets**||**19,017**|**22,704**| |**The** **funds** **of** **the** **charity**|||| |Unrestricted income funds|10|19,017|22,704| |**Total** **funds**||**19,017**|**22,704**| For the year ended 31 May 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. - The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476, - The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime. The financial statements were approved and authorised for issue by the Board and signed on its behalf by: 4 of 9 ## COMUNIDADE BIBLICA MISSIONARIA Notes to the Financial Statements For the year ended 31 May 2022 ## **1. Accounting Policies** ## **Basis of accounting** The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 102) ‘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)', Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Companies Act 2006. COMUNIDADE BIBLICA MISSIONARIA meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). ## **Going concern** ## **2. Income from donations and legacies** |**Unrestricted** **funds**
Donations received
**xpenditure** **on** **generating** **donations** **and** **legacies**
**Unrestricted** **funds**
Donations
Subscriptions
Sponsorships
Support costs
**osts** **of** **charitable** **activities** **by** **fund** **type**
**Unrestricted** **funds**
Support costs|**2022**
**£**
89,240
**89,240**
**2022**
**£**
63,041
5,570
-
2,556
**71,167**
**2022**
**£**
21,760|**2021**
**£**
71,522| |---|---|---| |||**71,522**| |||**2021**
**£**
33,969
2,045
1,445
293| |||**37,752**| |||**2021**
**£**
14,783| ## **3. Expenditure on generating donations and legacies** ## **4. Costs of charitable activities by fund type** 5 of 9 COMUNIDADE BIBLICA MISSIONARIA Notes to the Financial Statements Continued For the year ended 31 May 2022 ## **5. Costs of charitable activities by activity type** ||**2022**|**2021**| |---|---|---| ||**£**|**£**| |**Support** **costs**||| |Activity 1|21,760|14,783| |**6. Analysis** **of** **support** **costs**||| ||**2022**|**2021**| ||**£**|**£**| |**Activity** **1**||| |Management|624|-| |Governance costs|23,692|15,076| ||**24,316**|**15,076**| |**7. Net** **income/(expenditure)** **for** **the** **year**||| |This is stated after charging/(crediting):||| ||**2022**|**2021**| ||**£**|**£**| |Accountancy fees|2,160|2,076| |**8. Particulars** **of** **employees**||| ||**2022**|**2021**| |Employees|0|0| ||**0**|**0**| ## **9. Comparative for the Statement of Financial Activities** The comparative year values on the Statement of Financial Activites are for unrestricted funds. 6 of 9 ## COMUNIDADE BIBLICA MISSIONARIA ## Notes to the Financial Statements Continued For the year ended 31 May 2022 ## **10. Movement in funds** ## **Unrestricted Funds** |_General_
Donations
**Unrestricted** **Funds** **-** **Previous** **year**
_General_
Donations|**Balance** **at**
**01/06/2021**
**£**
22,704
**22,704**
**Balance** **at**
**01/06/2020**
**£**
3,717
**3,717**|**Incoming**
**resources**
**£**
89,240
**89,240**
**Incoming**
**resources**
**£**
71,522
**71,522**|**Outgoing**
**resources**
**£**
(92,927)
**(92,927)**
**Outgoing**
**resources**
**£**
(52,535)
**(52,535)**|**Balance** **at**
**31/05/2022**
**£**
19,017| |---|---|---|---|---| |||||**19,017**| |||||**Balance** **at**
**31/05/2021**
**£**
22,704| |||||**22,704**| ## **Purpose of unrestricted Funds** ## Donations TO ADVANCE THE CHRISTIAN FAITH FOR THE PUBLIC BENEFIT THROUGHOUT ENGLAND AND WALES THROUGH THE RELIEF OF SUFFERING AND HARDSHIP AND TO PROMOTE AND PRESERVE SPIRITUAL AND GOOD PHYSICAL HEALTH AND WELL-BEING BY THE PROVISION OF CHRISTIAN TEACHING INCLUDING, BUT WITHOUT LIMITATION, THE PROVISION OF COUNSELLING AND SUPPORT TO SUCH PEOPLE AND COMMUNITIES, WITHOUT REGARD TO THEIR AGE, CONDITION OR RELIGION AS TRUSTEES FROM TIME TO TIME MY THINK FIT ## **11. Analysis of net assets between funds** ||**Net** **current**|**Net** **Assets**| |---|---|---| ||**assets** **/**|| ||**(liabilities)**|| ||**£**|**£**| |**Unrestricted** **funds**||| |_General_||| |Donations|19,017|19,017| ||**19,017**|**19,017**| 7 of 9 COMUNIDADE BIBLICA MISSIONARIA Notes to the Financial Statements Continued For the year ended 31 May 2022 |**Previous** **year**
**Unrestricted** **funds**
_General_
Donations|**Net** **current**
**assets** **/**
**(liabilities)**
**Net** **Assets**
**£**
**£**
22,704
22,704| |---|---| ||**22,704**
**22,704**| 8 of 9 ## COMUNIDADE BIBLICA MISSIONARIA Detailed Statement of Financial Activities For the year ended 31 May 2022 |**INCOME** **AND** **ENDOWMENT**
**Donations** **and** **legacies**
Donations
**Total** **incoming** **resources**
**EXPENDITURE**
**Raising** **donations** **and** **legacies**
Donations
Subscriptions
Sponsorships
**SUPPORT** **COSTS**
**Management**
Management
**Governance** **costs**
Governance costs
Governance costs
**Total** **resources** **expended**
**Net** **Expenditure**|**2022**
**£**
89,240
**89,240**
**89,240**
(63,041)
(5,570)
-
**(68,611)**
(624)
**(624)**
(2,556)
(21,136)
**(23,692)**
**(92,927)**
**(3,687)**|**2021**
**£**
71,522| |---|---|---| |||**71,522**| |||**71,522**
(33,969)
(2,045)
(1,445)| |||**(37,459)**
-| |||**-**
(293)
(14,783)| |||**(15,076)**| |||**(52,535)**| |||**18,987**| 9 of 9 This page does not form part of the statutory financial statements