Evangelical Action (Brazil) EVANGELICAL ACTION (BRAZIL) Charity No: 277235 Annual Report and Accounts for the year 1st July 2023 to 30th June 2024 If you have any comments or queries, please contact.'_ Mrs B J Gough E.A.B. Treasurer 6 The Glade Langley Southampton S045 1ZP tej.. 07791273355 evmail.. &abfinanCe@go(￿lem81l.cOM www.eabrazil.org EVANGELICAL ACTION BRAZIL Charity No: 0277235 ANNUAL ACCOUNTS for the perlod 1st July 2023 to 30th June 2024 Statement of Financial Activities: Unrestricted Restricted Total Totsl Funds Funds This Year Last Year 202312024 202312024 202312024 202212023 Incomin Resources Voluntary Income: General Fund Action Child Sponsorship & Schools Care Cent Extra Child Sponsorhips Gifts Gift Scheme Medcraft Fund New Horizons Other Specified Glfts 133,397 133,397 22.648 17,932 65 4,360 92.302 16,190 5,254 535 5.085 3,595 2.626 14.764 22,648 17,932 65 4,360 3,305 2,346 8.701 8,701 Total Incoming Resources: 133,397 59,357 192,754 140,351 Resources Ex nded Charitable Artrvities: Funds sent to Brazil Bank Charges Miscellaneous Expenditure Publicity 112,528 371 362 1,267 58.872 171B(MJ 371 143,450 395 331 1,153 362 1267 Total ReSoUr￿S Expended: 114,528 58.872 173,400 145.329 Net Incomingloutgoing Resources 18,869 19,354 4.978 Total Funds Brought Fonmard 31,597 3.747 27￿50 32,828 Total Funds Carrled Forwanl 50,466 3,262 47,204 27.850 EVANGELICAL ACTION BRAZIL Charity No: 0277235 ANNUAL ACCOUNTS for the period 1st July 2023 to 30th June 2024 Balance Sheet: UDrestricted Restricted Total Total Funds Fund5 This Year Last Year 202312024 202312024 202312024 202212023 Current Assets Gift aid debtor Cash in bank and In hand 4,036 41,174 45,210 1.994 3,685 24,165 27A50 41.174 47,204 Current Liabilltles Total CuThent Net Assets 45,210 47,204 27,850 Funds of the Char Unrestricted Income Funds Restricted Income Funds 45.210 45.210 1.994 27.120 730 1.994 Total Funds 45,210 47,204 27 Signedby2 oAthe Trustees on behalAof ollof the fntstees.. Signature Print Nome Dote ofApprovol Roy 19 cTr klSA OftKkEW 19 O&zDI+ EVANGEUCAL ACTION BRAZIL ANNUAL ACCOUNTS for the period I" July 2023 to 30 June 2024 Notes to the Accounts.. l. Accounting Policies al Accounting convention- These accounts have been prepared in accordance with Accounting and Reporting by Charities- Statement of Recommended Practice 2016. bl Fund accounting- Un￿strIrted funds are funds that are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. The costs of raising and administering such funds are charged against the specific fund. cl Incoming resources- All incoming resources are included in the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified wlth reasonable accuracy. dl Resources expended- All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the cateEory. Expenditure is not netted off a8ainst related income and is shown inclusive of VAT which cannot be reclaimed. 2. Trustee Expenses All trustees give their time voluntarily and no expenses or remuneration have been paid during thls or the prior year. 3. Governance Costs Fees for annual independent examination ot the accounts are nil for this year. 4. Restricted and Unrestrfcted Income Funds Any donations which are recelved eamiarked for a specific purpose are t￿ated as restricted funds. and all other donations received are placed in the General Fund, to be used where needed for the general 3CtNities of the charity. The variou5 ftjnds. and their purposes are listed below-.- * General Fund -to be used for the general activities of the charty- •% Action Child Sponsorship & 5chools- providing support, additional schooling and food. Care Centre- provides health and dental care for the needy. * Extra Child Sponsorship Gifts- gifts given by child sponsor5 for birthdays and Christmas, or other specified purposes. Gift Scheme- a gift scheme run by EAB to support various projects in Brazil. %• Medctsft Fund - financial SLlPPOrt for missionaries John & Liz Medcraft. New Horizons 5UPPOrt for the Ibiara region of Brazil. •• Other Specified Gifts any other gifts given for specifsc itemslprojects. EVANGELICAL ACTION BRAZIL- CHARITY NO: 0277235 Independent Examiner's Report to the Trustses of Evangelical Actlon Brazil I report on the accounts of Evangelical Action Brazil for the year ended 30th June 2024. Respective Responsibilities of Trustees and Examin6r: The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to.. examine the accounts under section 145 of the Charsties Act, to follow the procedures laid down in the general Directions given by the Charty Commission (under section 145(5)(b) of the Charities Act, and to state whether particular matters have come to my attention. Basis of Independent Examiner's Report: My examination was carried out in accordan￿ with general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The prO￿dureS undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fairf view and the report is limited to those matters set out in the statement below. Independent Examiner's Statement.. In connection with my examination, no material matters have come to my attentionlether which gives me cause to believe that in, any material respect.. accounting records were not kept in accordance with section 130 of the Charities Act or the accounts do not accord with the accounting records I have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understsnding of the accounts to be reached. Please delete tho words in the brackets if they do not appjy. Signed. Name: Date.. 3010? /a(fr Relevant Professional Qualification or Body.. Address: &Y- HI￿Ll/L¥ AL4JEel*)iT folaol fy)(rÈIn￿0(￿, JG AQMA TRUSTEES ANNUAL REPORT The Trustees p￿sent their report and accounts for the financial year ended 30 June 2024. Overview of le al status and constitution: Legal status Evangelical Action (Brazil) was legally constituted on 25 November 1976, amended 5 February 1997 and amended 8 March 2003. EAB was founded as the'Gospel to Brazil faith mission~ in 1938. Principal Address 6 The Glade, Langley, Southampton, S045 1ZP Objectlves The fomal objective of EAB is.. The advancement of the Christian religion by collecting sums of money in the United Kingdom for the purposes of supporting missionaries from the United Kingdom in Brazil through the Brazilian registered organisation ACEV (Apo Evangélica - translated as "Evangelical Action., fornally known as "O Evangello Ao Brazil Missao De Fe") translated as 'The Gospel to Brazil Faith Mission., to1¢20k after the affairs of thos8 misionaries whilst they are out of the United Kingdom, and provide relief to the Brazilians in ne¢essitous circumstan￿S. In practio this means that EAB is involved in both spiritual and social aclion, and this is summarised below, and in the attached Field Directors report. Trustees The following served as trustees during this period'.- Roy Dyer (Chairl, Beryl Gough {Treasurer), Mary Dyer, Jamie James (resigned June 2024), Josie James (resigned June 2024), Philip Medcraft, Jean North (resigned September 2024), Lisa Oakley, Neil Parsons, Marian Rashleigh, and David Shearing. Recruitment of Trustees The trustees may appoint additional trustees as and when the need arises. Review of activities The following area5 show how the thanty has met the requirement to deliver public benefit. Religious I Spiritual Action God abundantly blessed EAB throughout another year and the number of Christians in our 81 churches {down 2 on last year) is 3,241 (up 63}. The breakdown of these 81 churches is that ¥ve have 25 bigger churches, 27 medium size churches and 29 small churches and church plants. There is a Bible College. together with on-line distano leaming, and leadership training takes place at many venues. Soclal Action The ministy of the Mission through our partners in Brazil - ACEV. is to provide an integral message whereby we seek to offer help for the whole person, spirttual and practical. EAB is active in areas such as medicavdental health, schooling, helping people with disabilities including deafness, blindness and leaming difficultes, well drtlling. food bank and soup runs, drug dependency, pro¥iding toilets and showers, market garden projects. and income generation. Vve seek to help the needy i￿eSpeCtive of belief. A fvll summary can be found in the attached D1￿CtorS report. Publicity There are many ways of communicating with the Mission's supporters."_ Through the magazine 'ln Touch., and regular 'nutshell' reports sent either by e-mail or post. A website is available at ww.eabrazil.org, which includes editions of the 'ln Touch, magazine. Facebook https'.Ilwww.facebook.comleabrazil Instagram eab brazil The Field Directo¢s daily 'Blog' is also available on line at http:Iljohnmedcraft.blogspot.com.br Financial review. £192,754 During the financial year EAB re￿iVed this income. £27,850 EAB started the financial year with this balan EAB ended the financial year with this balan￿. Total funds transferred to Brazil in support of the objectives of the charity. Chairnian's comment regarding finances: £47,204 £171.400 On behalf of the board, I thank all the supporters of EAB for their faithful support and gtving over the year. Reserves Policy: The Trustees aim to hold in reserves rf possible 3 month's worth of General Fund budget, which Currently equates lo £27,000. Statement of res nsibilities of the Trustees: The Trustees are responsible for preparing the Annual Report and the financial statements in accordance with the applicable law and Uniled Kingdom Generally Accepted Accounting Practi￿. The Charities Act requires the Trustees to prepare the financial statements for each financial year, which give a true and fair view of the state of affairs of the Gharity at the end of the year and of the surplus or deficiency for the year then ended. In preparing these financial statements. the Tnjstees are required to.. select suitable accounting policies, and apply them consistently make judgements and estimates that are reasonable and prudent state whelher applicable accourrting standards have been followed. subject to any material departures disclosed and explained in the financial statements,. and prepare the financial statements on an ongoing cOn￿M basis. unless it is inappropriate to presume that the charity will continue in operalion. The Trustees are responsible for keeping proper accounting records in order to disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply wtth the Charities Act 2016. The Trustees are also responsible for safeguarding the assets of the Charity and hen￿ for taking reasonable steps for the prevention and detection of fraud and other irregularities. Signed on behaff of the board.. Trusteo: Roy Dyer. Chaimian of the Trustees Date". IIOCT ANNUAL REPORT AND APPRAISAL DOCUMENT FOR THE YEAR 202312024 ISeptembeT 20241 Dear Mr. Chairman and Members of the EAB UK Board of Trustees, Greetings to you all at the AGM! Our comments below follow the points in last year's Vision & Objectives Statement. l. An exponding ond consolidated network of EAB churches in partnership with ACEV, our Brazilian partner, so 0$ to spreod further the Gospel of Jesus Christ ond practice the Church's intEgrul mission. fo facilitute this EAB will continue to fund misslonorles natlonal pastors, pioneer evangelists, evangellsm ond church plontlng in a voriety of neédy places. God has blessed EAB throughout another year and the number of Christians in our 81 churches (down 2 on last year) is 3.241 (up 63). The breakdown on these 81 churches is that we have 25 bigger churches, 27 medium size churches and 29 small churches and church plants. new pastors were ordained this year as was one woman missionary. Another woman missionary was given probationary ministerial status. Two pastors were removed as was one woman missionary. This consolidated state of EAB/ACEV growth is the result of consistent evangelism over another year. This evangelism was carried out in city, town, village and rural churches, via our 2 radio programs from towns and cities, through the distribution of Bibles, Gospel Tracts, and through evangelistic events in prisons, open-air services, and through solid Bible expositional preaching and teaching far and wide. AB/ACEV has an online system of reports for general coordination of churches and projects which was created by Philip Medcraft and called .4CEV Digital. This is working extremely Èfficiently. 2. Theologlcal training ond learnlng will continue to be supported financially by EAB in Campina Gronde (ACEV Bethel Seminary) $0 05 to Copoc￿tate leL7dership of incre05ingly hign quality. It will also sUPPOrt and encouroge online theologscul rrainino cour5e- The EABIACEV Bible College at Campina Grande is going well but EAB/ACEV focuses more on distance learning online with excellent partnerships with two Bible Colleges in south Brazil - FT5A & ISBL. ISBL gives our students a 70/ discount which is a wonderful help. There are about 20 people from EAB/ACEV doing online theological courses at the moment and about 27 are attending the Bible College in Campina Grande. These colleges are important in giving support to EAB/ACEV's church ¥rowih by providing quality training and teaching for new leaders whilst keeping costs low. CAB/ACEV runs seminars and workshops for its existent leaders throughout the year so as to constantly upgrade our leadership's capabilities in general and we have continued to open the doors to other denominations so as to be a blessing on a wider scale. These are run both ar the Green Pastures Centre and other major EAB/ACEV centres and seek to be constantly training leadership and thus improving the quality and capacity of their work. We believe that the learning process never ends and certainly doesn't finish upon graduation from college. Of special importance is our annual pastors and leaders conference held in September at Green Pastures. s. EA8 will continue to fund ACEV Actlon schools for poor children throughout the ACEV areo of gctiyities orovidina supportive extrt7 education to that given in children s regular schools, plus a jeal a dGV. In two counties the schools are fully-fledged primary schools. EA8 will 5UPPOrt -Incnciolly the four-person coordination tearn $0 as to maintuin excellence in this projert -,hrough teocher-training ond perform¢7nct monitoring. The EAB/ACEV Action Schools are really making an impact and differen in over 800 children's lives. EAB needs to increase its funding of Action Schools and has a waiting list of new places that need and want schools. d EA8 will continu# to SUDPOrt ACEWS Kotrlona M. Groham Cure Centre funding dentlsts. socioi worker. nurses ond u special needs expert so as to provide sociol, heolth and dental core -. or the genuinely needy. £A8 will fund medicines for those that connot offord them where P0551i?le, and provide transport ond c¢ire in larger centers should the care ovoNlable in the ,'nrerior Care Centre not b2 adeauate for particularly serNous cases. The CÈntre will continue its work in the field of afood bonk, senffor citizens and the deof. It will ulso run o projert to combot Illegal drug use. The Centre will host community meetings to discuss community rte*ds. The Care Centre has undergone a process of rebuilding. modernization, and revamp. It was a major job. We are now in the process of furnishing and equipping the cenire. I he EABIACEV Care Centre has pressed on throughout another year with a wide range of activities. The food bank functions daily to help families in financial or health crises and we now run regular'soup Runs, to take food to the hungry and very poor in the slums. The Centre normallv has a social worker and a nurse available and tne medical work at the Centre now focuses on guaranteeing people's right- with respectful and adequate treatment in hosoitals. Our dentist continues to attend the poor, and happy dental hygiene education is carried out by our staff both at the Centre, local schools and outlyin# communities with the children always receiving free brushes and toothpaste at the end of their teaching sessions. The dental work this year has been blessed. The Care Centre's weekly program for senior citizens continues to be most beneficial through the use of occupational therapies and spiritual reflections which have cured some of depression. Periodically we distribute hampers with food and treats for our seniors as a wav of cheering them up. The Care Centre carries out daily work wlth the deaf and is increasingly the place where all deaf know they can find friendship, help. teaching, and support. The leadership of the work with the deaf is in the hands of a deaf pastor aided by a team of sign-language interpreters. 5. EAB will continue tg provide the necessary Inlrastructure with phones, internet, elertriciti etc. $0 os to 5UPPOrt in a bocking role the ACEV well drllling projectsfunded by TÈor Fund (UA, It 15 estimated that whilst Tear Fund provides the funding for well drilling ond equipping. EA-- funds obout 25% of backing cost5 byfunding ACEV stoff, communictstion fL7cilities & transDO EA8 willprovide similar Infrustructure supportfor all ACEVproJects. éAB/ACEV dug/drilled a further 3 wells in the past year. 2 were in the municipality of Manaira in the state of Paraiba, and I was in an indigenous indian village in the municipality of Carnauba da Penha in the state of Pernambuco. All these wells successfully hit water. The well projects are increasingly being supplemented by community organic market garden projects, productive market garden projects, reforestation, goat & chicken rearing and bee keeping so as to bring a wider impact on the communities with income and improved health. Our policy is always to keep handouts to a minimum and focus on helping the poor help themselves. Further market garden projects were set up this year helping the poor to produce organic irrigated fruit and vegetables. The families are started off WIEh equipment and given expert technical gusdance together with seeds and fruit tree seedlings. Other ACEV projects supported by EAB included the Imaculada playgrounc project which benefits all the schools in the town on a rota system. A project training women to paint on cloth has now trained many groups O- women in this new skill who are alread! helping support their families with their produce as a consequence. A further important project which EAB supports is the toilet/shower construction project for the very poor who do not have a toilet. The project gives people a water tank above a flush toilet. shower and hand basin, a clothes-washing sink outside and ¢e5S Pits below. 2 more toilet/shower units were built this year bringing the total now built to 38. S_ ACEVS Green Pastures Reserve retreat, training and Keseurch center will continue to be funded by EA8 throughout the yeur. The Centre will hold comps for youth and children whNch EA5 will help fund, and will also fund reseurch into alternotive uqro-forestry optionsfor Brazil s semi-orid north.east*rn interior. It will retoin its MoringG Oleiferu tree seed bank. It will increuse its focus on notive trees in purtnership with the Federal University. EA8 will also support on increasing ecological emphasi5 at this venue with educational objectivÈs. Full scale activities are on-going at the Green Pastures Nature Reserve and Christian Conference Centre with a variety of events for the EAB/ACEV church leadership. The Green Pastures Nature Reserve has now been formally recognized by the International Christian Environmental Organization called 'A Rocha, as a "friend of A Rocha" 4 variety of annual activities are held at the Green Pastures Christian Conference Centre such as the Carnival Camp in February, the Campina arande Men's Retreat in April, the annual Youth Camp in June and the Pastors and Leaders, Conference in September. A regular little council ichool is on-going there on weekdays. The Moringa Oleifera tree project progresses at the Reserve, parallel to this hive of event activities, and last year the Moringa tree seed bank benefitted many people again. We supply individuals as well as universities and government research institution5, The ecological side to Green Pastures is also bearing fruit and educating people of all age groups. We accept supervised visits from schools and carry out work and research in partnership with the local university. Tn4 recognition of Green Pastures as a nature reserve has been enhanced by publication on the Internet of the large number of species of bira- photographed and filmed at the Reserve, as well as of reDtiles and mammals. This has generated even further academic interest and cooperation in both the field of botany and animal wildlife. The national government's environmental body IIBAMAI has recognized Green Pastures as a nature reserve and registered it for receiving creatures from the wild recovered from poachers or people who have been keeping wilo animals in cages illegally. A lot of scientific research is now being carried out at Green Pastures and the register of all the Reserve's plant species sc far known are being publisheti. A team of scientists from the State of Maranhao are contlnuing researching wild cats at Green Pastures. EAB alwavs speaks out against the evil being done against God's creation ith the destruction of forests. wider use of insecticides etc. 7. Transport will be provided by EAB in o support role to all of ACEWS variety of octiviriei Vehlcles will serve the ACEV communities with supplies ond the corrying of leoders to tnw" places of work amongst torget communities. The mointenance andfueling of such vehicles wil befunded bv EA£ To have a 4-wheel drive Jeep vehicle is so good for off-road scenarios but we will still need to upgrade this soon owing to wear and tear. The Kombi continues to be an excellent people transporter to services and projects. 3. EA8 will help fund ACEVS radlo minAStries und community cdvocucy work stimuloting communitv involvement through tralnlng and capacltoting course5. EAB'S ttim 15 always to cupacitate notionol and locol leadership, avoiding paternalism and stimuluting independence ond community selj-determination. EABIACEV reached two towns and regions via radio over the past year This continues to be an important means of evangelism around the region we work in. Both radios also transmit their programs on the Internet nich increased even further the extent of the effect of this ministry. EAB'S advocacy work has also continued to spread and ACEV grassroots presence in council committees and think-tanks is an important way for EA8 to bring Christian and Biblical principles to the forefront in a relevant way to everyday Brazilian life. EAB continues to be active in combaiin political corruDllOr.. 9. SA8 will continue to fund personnel in o support and monagement copacitv for the ACEI, Income Generatlon andAnlmal Husbondry Projert called 4 Legs. The Animal Husbandrv (4 Legs) Project has developed further this year, ana much positive feedback has been received with many people having been benefitted over the period. Many goats and hair sheep have been distributed to the Door thanks to the generosity of EAB supporters. The 2 Wings Project, with quality layer chickens and chicken pens. has been doing well and is proving to be popular as a means of incrementing sncome and supplementing diets amongst the rural poor. These projects ail now integrate the EAB/ACEV rural community development program railed "Sustainable Semi-Arid Region" Bee keeping is also part of the program and a trained technician is giving advice at grassroots level to the communities involved. The production of biogas from animal dung has now also been added to the battery of options for helping the rural poor. Underground dams are also a further option of water preservation in this dry region so as to facilitate horticultural production. 10 EAS will continue to fund ACEV projects thot help in the core of speciol needs children and youth such as the deof, blind and those with Down's Syndrome and speciol learning dijyiculties. The work among the deaf continues to be quite outstanding and a benchmark for the region. The deaf are catered for socially, educationally, spiritually and medically by a growing team of experts, and this is now led v deaf pastor Lulz Carlos. EAB continues to run one-year sign language interpreters training courses, and another one is on-going at this time. This is both beneficial for the deaf project in itself in the EAB churches, but also is creating work options as interpreters tor those trained, as there are strong demands in schools and colleges for such people. 11. EAB will oct in o consultotlon and managerlal role in oll the work carried out in portnership between EAS ond ACEV. This work will be corried out by EAB'S executlve dlrectors who will be funded by EAB. The headquarters offlces and Infrostnicture, means of communication. and tronsportfor the directors will befunded by EAS EAB'S consultancy role is increasingly sought after and respected. EAB leaders are highly sought after for leadership positions in entities like interdenominational ministers, fellowshlps and community organizations. Service to God and the community is alwavs our airp.. Final conclusions.. EA8's year has been tainted by serious sin committed by one of our pastors. He has confessed and been removed from office. Please pray for us as we continue to deal with this problem and its related fallout. EAB/ACEV churches. centers and projects reach out more and more so as to make a difference to so many lives and communities. We also thank regular donors and all who run fundraising activities for the general work of EAB and for those who spread the word of EAB by telling people about EAB'S English la ngLJage page on Facebook htt www.facebook.com eabrazil ana my English language blog now at htt 'ohnmedcraft.blo ot.com.br . Regular email updates are also sent to EAB sUPPOrters with the 'Diary' edition now dispatched every two weeks on the 15" and 30th plus the 'Postal' edition (monthly and sent by regular mail to non-internet user5). My personal Facebook page and my personal Instagram also constantly communicate EAB. Regular photos and videos from the Green Pastures Nature Reserve and Christian Conference Centre can seen at htt www,facebook.com ReservaVerdesPastos EAB'5 InTouch magazine edition 101 was publlshed earlier In the year. We have received some very positive feedback on the magazine. Truste- Marian Rashleigh does a very good job on this as editor Llz and l are considering making a trip to the UK in the late spring of 2025 and ask for your prayers for this. We fancy a change of time of year this time round. God bless you and all that pray for the work of EAB and support it. John & Elizabeth Medcraft EAB Directors