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**|
3
## **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
4
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|
|---|---|---|
6
## **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**
7
**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**
8
**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**
9
## **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
10