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**| Page 1 of 6 ## **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** Page 2 of 6 ## **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. Page 3 of 6 ## **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**| Page 4 of 6 ## **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**| Page 5 of 6 ## **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**| Page 6 of 6