Aduk Church

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Trustees' Report	1—3
Independent Examiner's Report	4
Statement of Financial Activities (including Income and Expenditure Account)	5
Balance Sheet	6
Notes to the Financial Statements	7—9

The trustees present their report and the financial statements for the year ended 31 December 2025.

Objectives and Activities

Aims and Objectives

The Charitable Company is a charity established to promote the Christian faith, relieve poverty and sickness, and promote social inclusion for the public benefit.

The Charitable Company operates as a Christian church under the spiritual leadership of Pastor Claudio Souza and Mrs. Lea Souza, duly supported by the Board of Trustees and the members of the church.

Public Benefit

When planning and delivering our activities, the Charitable Company takes account of the Charity Commission’s guidance on public benefit, including its specific guidance relating to charities for the advancement of Christianity.

Our activities are publicised through our Facebook page and promoted through other social media platforms, enabling members of the wider community to access information about our services, events and charitable activities.

The Charitable Company provides public benefit through the following activities:

Public services of Christian worship, including prayer meetings;

Religious teaching and activities intended to advance and promote the Christian faith, including lectures, the production and distribution of literature, evangelistic events and Christian conferences;

The provision of aid in the form of goods and services to individuals and communities in need; and

The provision of financial and practical assistance for the relief of sickness, hardship and distress.

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.

Reference and Administrative Details

Trustees

Mr Jimicarlos Almeida Teles

Mr Joanir Ceolin

Mr Gilberto Martins

Charity Number

1179214

Company Number

11277132

Registered Office

32 The Avenue

Beckenham

BR3 5ER

Independent Examiner

Winy Carmagnani MAAT20386531

Apex Wealth Partners Limited

167-169 Great Portland Street
5th Floor
London
W1W 5PF

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Aduk Church

Trustees' Report (continued)

For The Year Ended 31 December 2025

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Aduk Church

Trustees' Report (continued)

For The Year Ended 31 December 2025

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The trustees' report was approved by the board of trustees and signed on its behalf by:

Mr Jimicarlos Almeida Teles Trustee	Mr Joanir Ceolin Trustee	Mr Gilberto Martins Trustee
11/09/2026

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Aduk Church

Independent Examiner's Report to the Trustees of Aduk Church

For The Year Ended 31 December 2025

Independent Examiner's Report to the Trustees of Aduk Church

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2025.

Responsibilities and Basis of Report

As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent Examiner's Statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Winy Carmagnani MAAT20386531

11/09/2026

167-169 Great Portland Street
5th Floor
London
W1W 5PF

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Aduk Church

Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 31 December 2025

Statement of Financial Activities (including Income and Expenditure Account)

				2025
		Unrestricted funds	Restricted funds	Total funds
	Notes	£	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies	3	53,729	967	54,696
Charitable activities:
Activities of religious organisations		(5,702 )	-	(5,702 )
Investments	4	21	-	21

		48,048	967	49,015

EXPENDITURE ON:
Raising funds	5	(56,146 )	-	(56,146 )
Charitable activities:	5
Activities of religious organisations		(4,010 )	-	(4,010 )

		(60,156 )	-	(60,156 )

NET EXPENDITURE		(12,108 )	967	(11,141 )


NET MOVEMENT IN FUNDS		(12,108 )	967	(11,141 )
RECONCILIATION OF FUNDS:
Total funds brought forward as previously stated		-	-	-
Prior year adjustment		23,375	1,468	24,843
Total funds brought forward as restated		23,375	1,468	24,843

TOTAL FUNDS CARRIED FORWARD	9	11,267	2,435	13,702

The notes on pages 7 to 9 form part of these financial statements.

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Aduk Church

Balance Sheet

As At 31 December 2025

Balance Sheet

				2025
		Unrestricted funds	Restricted funds	Total funds
	Notes	£	£	£
CURRENT ASSETS
Cash at bank and in hand		11,267	2,435	13,702

		11,267	2,435	13,702
NET CURRENT ASSETS (LIABILITIES)		11,267	2,435	13,702

TOTAL ASSETS LESS CURRENT LIABILITIES		11,267	2,435	13,702

NET ASSETS		11,267	2,435	13,702

FUNDS OF THE CHARITY
Restricted Funds				2,435
Unrestricted Funds				11,267

TOTAL FUNDS	9			13,702

For the year ending 31 December 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

Mr Jimicarlos Almeida Teles Trustee	Mr Joanir Ceolin Trustee	Mr Gilberto Martins Trustee
11/09/2026

The notes on pages 7 to 9 form part of these financial statements.

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Aduk Church

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

The Charitable Company is a company limited by guarantee and has no share capital. It was incorporated in England and Wales on 27 March 2018 and was registered with the Charity Commission for England and Wales on 17 July 2018.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS 102 (the Charities SORP), and the Companies Act 2006.

The Charitable Company meets the definition of a public benefit entity under FRS 102. The financial statements have been prepared under the historical cost convention, unless otherwise stated in the relevant accounting policy notes.

The financial statements have been prepared on a going concern basis. The trustees have considered the Charitable Company’s financial position and future plans and are satisfied that there are no material uncertainties regarding the Charitable Company’s ability to continue as a going concern.

2.2. Fund Accounting

Unrestricted funds are available for use at the discretion of the Board in furtherance of the general objectives of the Charitable Company.

Designated funds are unrestricted funds that have been earmarked by the Board for specific purposes.

Restricted funds are funds subject to specific restrictions on their use, as imposed by the donor or by the terms of an appeal or grant.

2.3. Incoming Resources

All income is recognised in the Statement of Financial Activities when the Charitable Company is entitled to the income, it is probable that the income will be received, and the amount can be measured reliably.

The following specific policies apply to the principal categories of income:

Income from charitable activities is recognised when received, or when the Charitable Company becomes entitled to the income and its receipt can be measured reliably.

Where income has been received by the end of the accounting period but the Charitable Company has not yet become unconditionally entitled to it, the income is deferred and recognised in the accounting period in which the entitlement arises.

The value of services provided by volunteers is not included in the financial statements, as it cannot be reliably measured.

2.4. Resources Expended

Expenditure is recognised when a liability is incurred. Expenditure includes any irrecoverable VAT incurred by the Charitable Company.

Expenditure on charitable activities comprises costs incurred by the Charitable Company in delivering its charitable activities and services to beneficiaries. This includes both costs that can be directly attributed to specific activities and indirect costs that are necessary to support the delivery of those activities.

All expenditure is allocated between the relevant categories in the Statement of Financial Activities on a basis that reflects the use of the resources. Costs that relate directly to a particular activity are allocated directly to that activity, while shared or indirect costs are allocated on an appropriate and consistent basis.

2.5. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

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Aduk Church

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.6. Financial Instruments

The Charitable Company enters only into basic financial instrument transactions that result in the recognition of financial assets and liabilities, such as cash at bank, trade and other debtors, and trade and other creditors.

Basic financial instruments are initially recognised and subsequently measured at transaction price, unless the arrangement constitutes a financing transaction.

3. Income from Donations and Legacies

			2025
	Unrestricted	Restricted	Total
	funds	funds	funds
	£	£	£
Donations and gifts	53,729	967	54,696

4. Investment Income

	2025
	Unrestricted
	funds
	£
Bank interest receivable	21

5. Analysis of Expenditure

	2025
	Support costs (see note 6 )
	£
Raising funds	56,146
Activities of religious organisations	4,010

	60,156

6. Support Costs

			2025
	Raising funds	Activities of religious organisations	Total
	£	£	£
Employee costs	35,960	-	35,960
Premises expenses	14,998	-	14,998
General administration	5,188	4,010	9,198

	56,146	4,010	60,156

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Aduk Church

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Staff Costs

Staff costs were as follows:

	2025
	£
Wages and salaries	35,960

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

8. Average Number of Employees

Average number of employees during the year was: 2

9. Movement in Funds

	As at 1 January 2025	Prior year adjustment	Income	Expenditure	As at 31 December 2025
	£	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	-	23,375	48,048	(60,156 )	11,267
Restricted funds
Donations raised for worldwide missions	-	1,253	491	-	1,744
Donations raised for Women’s Ministry	-	177	476	-	653
Donations raised for Youth’s Ministry	-	38	-	-	38


Total restricted funds	-	1,468	967	-	2,435




Total funds	-	24,843	49,015	(60,156 )	13,702

10. Transactions with Trustees

During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:

	2025
	£

11. Related Party Disclosures

12. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

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