ESCOLINHA DE LINGUA PORTUGUESA - ELP FINANCIAL STATEMENTS r4OR THE YEAR ENDED 31 MARCH 2025 ESCOLINHA DE LINGUA PORTUCUESA - ELP FINANCIAL STATEMEI NTS fi OR THE YEI AR TO 31 MARCH 2025 Contents Page Number Charity Infonnalion Independent Examiner's Report Receipts and Payments Account Statement of Assets and Liabilities ESCOLJNHA DE LtNGUA PORTUGUESA - ELP CHARITY INFORMATION Trustees at 31 March 2025 Elisabete Gomes Laui'en Mcshane Nadijara Deiro Coelho Veronica Cassama 1Stered Chari Number 109566 lllde endent Examiner Gaviii Reid and Company Unit I 212-218 Upper NewÈownards Road Belfast BT4 3ET Bankers Sanlander UK plc Bridle Road Bootle Metseyside L30 4GB ESCOLINHA DE LINGUA PORTUGUESA - ELP INDEPENDENT EXAMINER'S REPORT TO THF TRUSTEES ON THE UNAUDITED FINANCIAL STATEMENTS OF ESCOLINHA DE LINGUA POR'I"UGUESA- ELP In accordance with oui. ¢iigag¢mcnt, and in order to assist you to fulfAI yoth. duties undei. the Coinpanies Act 2006, we have compiled the finaiicial statement of the cliai-ity which coinprise the Receipts and Payrnents Account, the Stalcment of Asset8 and Liabilitics and the related notes froin the books of account and infoi)nalion and explanations you have given to us. This report is made lo tlie chai'ily's tiustees in accoi'dance witli the terrns of our engagement. Our woi'k has been undertaken so that wc might eompilc Ihc finai)cial statements that wc havc been engdged to compilc, report to the Uuslees that we have done so and State those liidttei's Iliat we have agi'eed lo state to them in tliis rcpoi'l and foi. no oihei. piii'pose. 'L'o the fullest exteiit peiinitled by law, we do not accept or assume I'esponsil)ility to anyone otl)ei' thark the chai'ity and the chai'ity's trustees, as a body, for our woi'k or for this I'eport. We have cari'ied out this engagement in accoi'dance with guidance issued by the Institute of Chaitei'ed Accounlants in Ii'eland and have ¢ompli¢d with Ilie ethical guidanct laid down by the Institute relating to ineinbers undeitaking the compilation of financial stateinents. Yoii have acknowledged on the Statcment of Asscls and Liabilities for the ye8r cndcd 31 Mai'ch 2025 youi. duty to ensure 11)at the coinpaiiy has Icept proper books of accounl and to prepare financial statements that give a true and fair view undei. the Compani&s Act 2006. We have not bccn ii)structed to carry out an audit of tlic financial statements. For this rcason, we have not vei'ified Ilie accuracy or coinpleleness of the accounliiig rccoi'ds or iiifoi'malion and explanations you have given to us and we do not, therefoie. expi'ess any opinion on the financial slateiDenls. GcwL¥vRei￿ I￿V￿Col?4) Gavin Reid and CoInpany Cliai'tered Aceountaiits Unit I 212-218 Upper Newtoiynards Road Belfast BT4 3ET 3 June 2025 F.SCOLINHA DE LINGUA PORTUGULI SA - ELP RECEIPTS AND PAYMF,NTS ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unre5trictcd Rcsti'icted Fuijds Funds Total Fulld5 Total Funds Note 2025 2025 2025 2024 Ineome and Expcnditure Incoming Resouyces Cameos InstiLUte Education Autl)oi'ity ACBC Borough Council Meinberships Other incoine 2,542 1,400 2,542 1,400 2,696 5,459 2,768 75 6,128 720 6,128 720 Total Incoming Resoui'ces Resources Expended TiitoJE vents and liospitalily Relit Insuiance Pi'inting and stdtiunery F￿￿1pment Volunteei5' Access Nl payments Coinput¢i' costs Aecountaiicy fees Gei)cJal Cxpcnses 2,542 3,673 1,642 1,945 275 1,786 3,327 2,090 1,642 820 1,125 275 257 1.204 140 1,786 188 105 75 104 188 105 75 104 80 50 Net tncoming Resouires for tlie Year 997 Unresti'icted Fund Balance Brought orward at 31 Mai'cli 2024 Unresti'ictcd Fund Balaiice CarTied Forwai'd ai 31 Marcli 2025 SCOLINHA DE LINGUA PORTUGUESA- ELP STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025 2025 2024 CURRENT ASSETS Bank cuiyent accounts NF.T ASSETS ACCUMULATED FUNDS ACCOUNT Unrestri¢t¢d fund i'evenue surplus brought fotward Siiipliis foi. the yeai. 4,378 997 4,377 Unrestricted fund I'evenue sui'plus for thc year ¢ari'i¢d foiward ESCOLINHA DE LANGUA PORTUGUEI SA. LP STATEMEN'f OF ASSETS AND LIABILI'fi&s (CONTINUED) TRUSTEE',S STATEI MENTS AS AT 31 MARCH 2025 Jn appi'oving these financial statements as trustee of the charity I hei'eby confiiTh.' (a) that l acl