Charity Registration Number : 1183376
COMUNIDADE BIBLICA MISSIONARIA
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
COMUNIDADE BIBLICA MISSIONARIA
LEGAL AND ADMINISTRATIVE INFORMATION
FOR THE YEAR ENDED 31 MAY 2025
| FOR THE YEAR ENDED 31 MAY | 2025 |
|---|---|
| Trustee | GRACIELE DALEPRANE |
| Charity Number | 1183376 |
| Registered Ofce | 89A Rushey Green |
| London | |
| SE6 4AF |
COMUNIDADE BIBLICA MISSIONARIA
CONTENTS
FOR THE YEAR ENDED 31 MAY 2025
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
COMUNIDADE BIBLICA MISSIONARIA
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MAY 2025
| Recommended categories by activity Notes Income and endowments from: Donations and legacies 2 Total Expenditure on: Raising funds 3 Charitable activities 4 Other 6 Total Net income Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted funds £ 95,962.06 95,962.06 28,103.16 52,260.80 742.80 81,106.76 14,855.30 14,855.30 15,329.54 30,184.84 |
Total Funds 2025 £ 95,962.06 95,962.06 28,103.16 52,260.80 742.80 81,106.76 14,855.30 14,855.30 15,329.54 30,184.84 |
Total Funds 2024 £ 109,695.11 |
|---|---|---|---|
| 109,695.11 | |||
| 21,973.48 79,901.48 740.16 |
|||
| 102,615.12 | |||
| 7,079.99 | |||
| 7,079.99 15,329.54 |
|||
| 22,409.53 |
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COMUNIDADE BIBLICA MISSIONARIA
BALANCE SHEET
FOR THE YEAR ENDED 31 MAY 2025
| Recommended categories by activity Notes Current assets Cash at bank and in hand 7 Total current assets Total net assets Funds of the Charity Unrestricted funds 8 Restricted funds 8 Endowment funds 8 Total funds |
Unrestricted funds £ 14,855.30 14,855.30 14,855.30 30,184.84 30,184.84 |
Total Funds 2025 £ 14,855.30 14,855.30 14,855.30 30,184.84 - - 30,184.84 |
Total Funds 2024 £ 7,079.99 7,079.99 |
|---|---|---|---|
| 7,079.99 | |||
| 15,329.54 - - |
|||
| 15,329.54 |
The financial statements were approved by the trustees on 23 February 2026 and signed on its behalf by:
GRACIELE DALEPRANE Trustee
Date : 23 February 2026
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COMUNIDADE BIBLICA MISSIONARIA
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
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.
1.1 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.
1.3 Change of accounting policy
These accounts have been prepared to give a ‘true and fair’ view
1.4 Changes to accounting estimates
No data, however, if client enters any data it should be appeared in the report
1.5 Income from donations or grants
Income from donations and grants is recognised 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 o'er 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.
1.6 Legacies
Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met.
1.7 Income from charitable activities
Income from charitable activities is recognised over the period to which the income relates. Rent is recognised over the period to which it relates. Any amounts relating to future periods are deferred.
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1.8 Expenditure
Expenditure is recognised 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.
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 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.
2. Income from Donations and Legacies
| Analysis Unrestricted funds £ Donation and gifts 95,962.06 Membership subscriptions and sponsorships which are in substance donations - Total 95,962.06 3. Expenditure on Raising Funds Analysis Unrestricted funds £ Advertising, marketing, direct mail and publicity 575.00 Rent collection, property repairs and maintenance charges 8,930.00 Total 9,505.00 Support Costs 18,598.16 28,103.16 4. Expenditure on Charitable Activities Analysis Unrestricted funds £ Charity management & administration 31,642.63 Cost of services - Donations - Legal/professional fees 700.00 Staf costs - Courier and Delivery Services - Total 32,342.63 Support Costs 19,918.16 52,260.80 |
Total funds 2025 £ 95,962.06 - 95,962.06 Total funds 2025 £ 575.00 8,930.00 9,505.00 18,598.16 28,103.16 Total funds 2025 £ 31,642.63 - - 700.00 - - 32,342.63 19,918.16 52,260.80 |
Total funds 2024 £ 102,793.44 6,901.67 |
|---|---|---|
| 109,695.11 | ||
| Total funds 2024 £ 100.00 6,800.00 6,900.00 15,073.48 |
||
| 21,973.48 | ||
| Total funds 2024 £ 27,600.00 5,433.00 15,507.88 2,400.00 12,797.12 550.00 64,288.00 15,613.48 |
||
| 79,901.48 |
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5. Support Costs
| 5. Support Costs | |||
|---|---|---|---|
| Analysis Support Costs Purchases Contractors Travel Expenses Meals Insurance Governance Costs Accountants fees 6. Other Expenditure Analysis Unrestricted funds £ Utilities 742.80 Total 742.80 7. Cash at bank and in hand Barclays Total |
Total funds 2025 £ 10,789.00 18,744.79 4,385.25 2,805.08 472.21 1,320.00 |
Total funds 2024 £ 23,072.53 - 6,379.99 - 694.44 540.00 |
|
| 38,516.33 30,686.96 |
|||
| Total funds 2025 £ 742.80 742.80 Total funds 2025 £ 14,855.30 14,855.30 |
Total funds 2024 £ 740.16 |
||
| 740.16 | |||
| Total funds 2024 £ 7,079.99 |
|||
| 7,079.99 |
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8. Charity funds
8.1 Details of material funds held and movements during the CURRENT reporting period
| Fund names Fund balances brought forward Income Expenditure Transfers Gains and losses Fund balances carried forward £ £ £ £ £ £ Unrestricted funds (7,374.18) 95,962.06 81,106.76 - - 7,481.12 Unrestricted General Funds 22,703.72 - - - - 22,703.72 8.2 Details of material funds held and movements during the PREVIOUS reporting period Fund names Fund balances brought forward Income Expenditure Transfers Gains and losses Fund balances carried forward £ £ £ £ £ £ Unrestricted funds (7,374.18) - - - - (7,374.18) Unrestricted General Funds 22,703.72 - - - - 22,703.72 8.3 Designated funds This year Planned use Purpose of the designation Amount Last year Planned use Purpose of the designation Amount |
Fund balances brought forward Income Expenditure Transfers Gains and losses Fund balances carried forward £ £ £ £ £ £ (7,374.18) 95,962.06 81,106.76 - - 7,481.12 |
Fund balances brought forward Income Expenditure Transfers Gains and losses Fund balances carried forward £ £ £ £ £ £ (7,374.18) 95,962.06 81,106.76 - - 7,481.12 |
Fund balances brought forward Income Expenditure Transfers Gains and losses Fund balances carried forward £ £ £ £ £ £ (7,374.18) 95,962.06 81,106.76 - - 7,481.12 |
Fund balances brought forward Income Expenditure Transfers Gains and losses Fund balances carried forward £ £ £ £ £ £ (7,374.18) 95,962.06 81,106.76 - - 7,481.12 |
Fund balances brought forward Income Expenditure Transfers Gains and losses Fund balances carried forward £ £ £ £ £ £ (7,374.18) 95,962.06 81,106.76 - - 7,481.12 |
|---|---|---|---|---|---|
| 22,703.72 - |
- | - | - | 22,703.72 | |
| 22,703.72 - |
- | - | - | 22,703.72 | |
| Amount Amount |
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