Registered Charity Number :- 1183376
COMUNIDADE BIBLICA MISSIONARIA
FINANCIAL STATEMENTS
FOR THE YEAR END 31 May 2024
89A Rushey Green
London cbglondres@gmail.com
COMUNIDADE BIBLICA MISSIONARIA
CONTENTS
FOR THE YEAR ENDED 31 May 2024
STATEMENT OF FINANCIAL ACTIVITIES ........................................................................................ 3 BALANCE SHEET .......................................................................................................................... 4 NOTES TO THE FINANCIAL STATEMENTS ..................................................................................... 5
2
COMUNIDADE BIBLICA MISSIONARIA
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 May 2024
| Recommended categories by activity Notes Income and endowments from: Donations and legacies 2 Investments 3 Total Expenditure on: Raising funds 4 Charitable activities 5 Other 7 Total Net income/(expenditure) Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted funds £ Total Funds 2024 £ Total Funds 2023 £ 109,695.11 109,695.11 86,727.18 - - (12,880.00) |
|---|---|
| 109,695.11 109,695.11 73,847.18 |
|
| 21,973.48 21,973.48 36,686.32 79,901.48 79,901.48 47,793.90 740.16 740.16 827.28 |
|
| 102,615.12 102,615.12 85,307.51 |
|
| 7,079.99 7,079.99 (11,460.33) |
|
| 7,079.99 7,079.99 (11,460.33) 15,329.54 15,329.54 19,016.63 |
|
| 22,409.53 22,409.53 7,556.30 |
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COMUNIDADE BIBLICA MISSIONARIA
BALANCE SHEET
FOR THE YEAR ENDED 31 May 2024
| Recommended categories by activity Notes Current assets Cash at bank and in hand 8 Total current assets Total net assets or liabilities Funds of the Charity Unrestricted funds 9 Restricted income funds 9 Endowment funds 9 Total funds |
Unrestricted funds £ Total Funds 2024 £ Total Funds 2023 £ - - 7,556.30 - - 7,556.30 |
|---|---|
| - - 7,556.30 |
|
| 22,409.53 22,409.53 15,329.54 - - - - |
|
| 22,409.53 22,409.53 15,329.54 |
The financial statements were approved by the Board on 12-Mar-2025 and signed on its behalf by:
Graciele Daleprane Trustee
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COMUNIDADE BIBLICA MISSIONARIA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 May 2024
COMUNIDADE BIBLICA MISSIONARIA
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 May 2024
1 Accounting Policies
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.
1.3 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.
2 Income from Donations and Legacies
| Analysis Donation and gifts Membership subscription s and sponsorship s which are in substance donations |
Unrestrict ed funds £ 102,793.44 6,901.67 109,695.11 |
Total funds 2024 £ 102,793.44 6,901.67 109,695.11 |
|---|---|---|
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COMUNIDADE BIBLICA MISSIONARIA
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 May 2024
3 Income from Investments
| Total funds | Total funds | ||
|---|---|---|---|
| Analysis | 2024 | 2023 | |
| £ | £ | ||
| Rental and leasing income |
- | (12,880.0 | |
| - | (12,880.0 | ||
| xpenditure on | Raising Funds | ||
| Total funds 2024 | Total funds 2023 | ||
| Analysis | £ | £ | |
| Staging fundraising events |
- | 6,683. | |
| Fudraising agents | - | 4,961. | |
| Advertising, | |||
| marketing, direct mail | 100.00 | 5,726. | |
| and publicity | |||
| Rent collection, | |||
| property repairs and | 6,800.00 | ||
| maintenance charges | |||
| Staff costs | - | 7,530. | |
| Support Costs | 15,073.48 | 11,784. | |
| 21,973.48 | 36,686. | ||
| xpenditure on | Charitable Activities | ||
| Total funds 2024 | Total funds 2023 | ||
| Analysis | £ | £ | |
| Charity management & administration |
27,600.00 | 34,029. | |
| Cost of services | 5,433.00 | ||
| Donations | 15,507.88 | ||
| Legal/professional fees |
2,400.00 | ||
| Staff costs | 12,797.12 | ||
| Courier and Delivery Services |
550.00 | ||
| Support Costs | 15,613.48 | 13,764. | |
| 79,901.48 | 47,793. |
4 Expenditure on Raising Funds
5 Expenditure on Charitable Activities
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COMUNIDADE BIBLICA MISSIONARIA
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 May 2024
6 Support Costs
Analysis Total funds 2024 Total funds 2023 £ £ Purchases 23,072.53 12,695. Travel Expenses 6,379.99 10,874. Insurance 694.44 Governance Costs Accountants fees 540.00 1,980. 30,686.96 25,549. Expenditure Total Total Unrestrict funds funds ed funds Analysis 2024 2023 £ £ £ Utilities 740.16 740.16 827. 740.16 740.16 827. at bank and in hand Total funds 2024 Total funds 2023 £ £ - Barclays 6,496. - Barclays 2 1,059. - Cash in Hand -
7 Other Expenditure
8 Cash at bank and in hand
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COMUNIDADE BIBLICA MISSIONARIA
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 May 2024
9 Charity funds
9.1 Details of material funds held and movements during the CURRENT reporting period
| Fund | Fund | |||||
|---|---|---|---|---|---|---|
| Fund | balances brought |
Income | Expenditu re |
Transfers | Gains and losses |
balance carried |
| names | forward | forward | ||||
| £ | £ | £ | £ | £ | £ | |
| Unrestrict | ||||||
| ed funds | ||||||
| (7,374.18) | - | - | - | - | (7,374.1 | |
| Unrestrict | ||||||
| ed General |
22,703.72 | - | - | - | - | 22,703.7 |
| Funds | ||||||
| Total | 15,329.54 | - | - | - | - | 15,329.5 |
| etails of material funds held and movements during | the PREVIOUS | |||||
| rting period | ||||||
| Fund | Fund | |||||
| Fund | balances brought |
Income | Expenditu re |
Transfers | Gains and losses |
balance carried |
| names | forward | forward | ||||
| £ | £ | £ | £ | £ | £ | |
| Unrestrict | ||||||
| ed funds | ||||||
| (3,687.09) | 87,396.45 | (91,083.54 ) |
- | - | (7,374.1 | |
| Unrestrict | ||||||
| ed General |
22,703.72 | - | - | - | - | 22,703.7 |
| Funds | ||||||
| Total | 19,016.63 | 87,396.45 | (91,083.54 ) |
- | - | 15,329.5 |
9.2 Details of material funds held and movements during the PREVIOUS reporting period
9.3 Transfers between funds This Year
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COMUNIDADE BIBLICA MISSIONARIA
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 May 2024
Between unrestricted and restricted funds Between endowment and restricted funds Between endowment and unrestricted funds Last Year
Amount £ Amount £
Between unrestricted and restricted funds Between endowment and restricted funds Between endowment and unrestricted funds
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