OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

← Lusofonias-Oficinas de Portugues

2025-07-31-accounts

LUSSo FO NR IA SK Oficinas de Portugués

Lusofonias — Oficinas de Portugués

Annual Report and Financial Statements from 1 August 2024 to 31 July 2025

Scottish Charity no - SC046096

The charity has an income below £250,000 and as such is eligible to prepare its accounts on a Receipts and Payments Basis. The governing document does not require the charity to prepare fully accrued accounts and neither does it require an audit.

Lusofonias – Oficinas de Português Trustees' Annual Report

For the financial year to 31 July 2025, the trustees are pleased to present their report and financial statements.

Reference and Administrative Information

Charity name Lusofonias – Oficinas de Português Charity no SC046096 Address 35 Hillside Crescent, Edinburgh, EH7 5EF

Structure, Governance and Management

Lusofonias – Oficinas de Português (Lusofonias-OP) is a registered Scottish charity based in Edinburgh, Scotland, which advocates bilingualism. We endeavour to promote the language and culture of Portuguese speaking countries.

Lusofonias-OP is a SCIO (Scottish Charitable Incorporated Organisation) and is governed by its Constitution, as established on the 1[st] March 2015. Lusofonias-OP’s constitution defines its aims, objectives and the rules by which its trustees must operate.

Lusofonias-OP is regulated by Camões – Instituto da Cooperação e da Língua, I.P., Portugal (henceforth Camões, I.P.) in terms of its educational and pedagogical project. Camões, I.P. is a public institute of the Portuguese State, with administrative and financial autonomy and its own assets, reporting to the Ministry of Foreign Affairs. Lusofonias-OP has a Cooperation Agreement with the Brazilian Government, Instituto Guimarães Rosa (henceforth IGR) through the Consulate General of Brazil in Edinburgh. Camões, I.P. and IGR are our main external funders.

The trustees who served during the year (2024-25) were:

New trustees can be recruited and appointed by invitation from the community engaged in our language classes or from elsewhere, according to their expertise. Training is provided to them by the trustees.

1

Lusofonias – Oficinas de Português Trustees' Annual Report (continued)

Objectives and Activities

To promote Portuguese language and Lusophone culture to those of Lusophone background and other interested people in Scotland. This is done by organising and delivering weekly Portuguese classes to bilingual children. During the academic year 2024/25, these activities took place every Saturday morning, from 11am to 1pm, at James Gillespie’s High School, 120 Warrender Park Rd, Edinburgh EH9 1DD.

Achievements and performance

Summary of the main achievements of the charity during the financial year

1) School Growth/Challenges

This academic year marked a new cycle for Lusofonias-OP, as Camões, I.P. started its own teaching activities in Edinburgh and Glasgow. This had a direct impact on the number of students registered with Lusofonias-OP, which went from 70 in 23/24 to 45 students enrolled 24/25 (table 1).

The students were divided into the following language proficiency groups:

Class No. Students
Pre-school 15
A1 24
A2 6
Total 45

Table 1: Pupil distribution per level 2024/25. A1 and A2 refer to the levels of language proficiency as defined by the Common European Framework of Reference for Languages (CERF).

In September 2024 the playgroup, a dynamic, drop-in group managed by parents, was relaunched. LusofoniasOP supports this group by paying the hourly rental fee for the use of this additional classroom.

2

Lusofonias – Oficinas de Português Trustees' Annual Report (continued)

Achievements and performance (continued)

2) Extracurricular, Cultural and Outreach Activities 2024/25

Lusofonias-OP supports and encourages students to participate in extracurricular activities, allowing them to deepen and broaden their knowledge of the Portuguese language and Lusophone cultures. During this academic year, Lusofonias-OP was involved in the following activities:

In summary, in the 2024/25 school year, Lusofonias-OP consolidated its relationship with the local community, maintaining high teaching standards, with the best interest of pupils at heart.

3

Lusofonias – Oficinas de Português Trustees' Annual Report (continued)

Future Plans

2025/26

For the academic year 2025/26, Lusofonias-OP intends to:

  1. Continue to acquire and provide students with all textbooks free of charge.

  2. Keep the tuition fees as low as possible to give the wider Lusophone community the opportunity for their children to learn Portuguese, regardless of financial circumstances.

  3. Celebrate the Black History Month (October 2025) and continue to promote inclusiveness and diversity.

  4. Continue to organise workshops for parents and carers on the importance of fostering bilingualism (January – April 2026).

  5. Participate in and support Iberodocs - Ibero-American Documentary Film Festival in Scotland, a partnership started in the school year 2017/18 (September – October 2025).

  6. Celebration of the World Portuguese Language Day (May 2025).

  7. Continue to support the playgroup – a dynamic, drop-in group managed by parents. Lusofonias-OP supports this group by paying the hourly rental fee for the use of this additional room.

  8. Develop partnerships and occasional collaborations with local organisations in order to promote the Portuguese language and Lusophone cultures in Scotland.

  9. Promote exchange programmes with similar organisations to ours throughout the UK and abroad.

  10. Continue to provide Portuguese Language Proficiency exams for our students in collaboration with Instituto Camões, I.P. and the University of Edinburgh's Portuguese Language Centre.

4

Lusofonias – Oficinas de Português Trustees' Annual Report (continued)

Financial review

We are pleased to report a surplus at year-end of £1,173.05, compared to a deficit in the previous academic year of £2,738. This resulted in cash reserves at the year-end of £7,515.77 (2024: £6,343)

The surplus was due mainly to:

The trustees aim to hold one month of general funds of normal expenditure in reserves at any time. This is appropriate given the nature and length of our contractual obligations. The reserves policy was met at the yearend.

Independent Examiner

of Cornerstone Accounting Limited was appointed as Independent Examiner for the year ended 31 July 2025.

This report was approved by the trustees on 17 August 2025 and signed on their behalf by:

5

Lusofonias – Oficinas de Português Report of the Independent Examiner to the Trustees for the year ended 31 July 2025

I report on the accounts of the Charity for the year ended 31 July 2025, which are set out on pages 7 to 8.

Respective responsibilities of trustees and examiner

The Charity’s Trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The Charity’s Trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of Independent Examiner’s statement

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). 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 seeks explanations from the trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent Examiner’s statement

In the course of my examination, no matter has come to my attention

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended), and

  3. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations (as amended)

have not been met, or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

18 September 2025

Cornerstone Accounting Ltd Chartered Accountants 11 Erngath Road Bo’ness EH51 9DP

6

Lusofonias — Oficinas de Portugués Receipts and Payments Account for the year ended 31 July 2025

Receipts 2024/25 2023/24
.
Funding		 General
fund		 Restricted
fund		 Total General
fund		 Restricted
fund		 Total
Caméoes, I.P. £4,255 £0 £4,255 £4,429 £0 £4 429
Instituto Guimaraes Rosa £3,000 £0 £3,000 £3,000 £0 £3,000
School Fees £9,049 £0 £9,049 £13,984 £0 £13,984
Fundraising/Donations £0 £0 £0 £59 £0 £59
‘TotalReceipts:
=		 £46,304 ££€0 £16,304 £21,472 #&«©$§€0 £21,472
Payments
Administrative Overheads
Subcontractors:
Teachers £6,150 £0 £6,150 £10,590 £0 £10,590
Academic Coordinator £2,265 £0 £2,265 £2,340 £0 £2,340
Support for Learning teachers £540 £0 £540 £1,140 £0 £1,140
Rent £2,177 £0 £2,177 £3,252 £0 £3,252
Materials £660 £0 £660 £1,835 £0 £1,835
Independent Examiner £240 £0 £240 £200 £0 £200
Expenses
Disclosures £0 £0 £0 £118 £0 £118
Events (Christmasand end ofyear party) £611 £0 £611 £74 £0 £74
Insurance £101 £0 £101 £96 £0 £96
Website £2,044 £0 £2,044 £1,034 £0 £1,034
Library £48 £0 £48 £49 £0 £49
Online tools £208 £0 £208 £193 £0 £193
Sundryexpenses £87 £0 £87 £302 £0 £302
Xmas 2023 Project funded by
DGACCPFunding		 £0 £0 £0 £0 £2,987 £2,987
Total Payments: £15,131 £0 £15,131 £21,223 £2,987 £24,210
Surplus/(deficit) fortheyear £1,173 £0 £1,173 £249 -£2,987 -£2,738
Transfers £0 £0 £0 -£827 £827 £0
Surplusi(deficit) fortheyearafter = pq 473
transfers
,		 £0 £4,173
,		 £578 £2,160
,		 -£2,738
,
Balance brought forward £6,343 £0 £6,343 £6,921 £2,160 £9,081
Balancecarriedforward £7,516 £0 £7,516 £6,343 £0 £6,343

7

Lusofonias — Oficinas de Portugués

Statement of Balances for the year ended 31 July 2025

2024/25 2023/24
General
fund		 Restricted
fund		 = General
fund		 Restricted
fund		 —
Cash balance at 1 August £6,343 0 £6,343 £6,921 £2,160 £9,081
Surplus/(deficit) forthe year £1,173 0 £1,173 £578 £2,160 £2,738
Cashbalanceat31July £7,516 £0 £7,516 £6,343 £0 £6,343

Statement of liabilities

Independent examination fees

£240 £240

The financial statements on pages 7 and 8 were approved by the Board of Trustees on 12 August 2025 and signed on their behalf by:

Notes to the accounts for the year ended 31 July 2025

1 Basis of accounting

These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

2 Related party transactions

No remuneration or expenses were paid to the trustees or any connected persons during the year, other than for the reimbursement of materials for teaching or events.

3 Restricted funds

No restricted funds were held at the end of the current financial year.

8