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|Charity information|||||
|Trustees'
Annual
Report||||1|
|Statement ofdirectors'|responsibilities|||10|
|Independent
Accountant's||Report||11|
|Funds Statements:-|||||
|Statement
of Financial|Activities|||13|
|Balance sheet||||14|
|Cash flow statement||||15|
|Notes to the accounts||||17|
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|The financial
position ofthe charity at 30June 2021 and|The financial
position ofthe charity at 30June 2021 and|comparatives|for the prior period, as|
|---|---|---|---|
|more fully detailed|in the accounts, can be summarised|as follows:-||
|||2021|2020|
|Net income||(309,900)|49,336|
|Unrestricted
Revenue
Funds available for the
general purposes
ofthe charity||28,471|342,714|
|Restricted
Revenue|Funds|14,688|10,345|
|Total Funds||43,159|353,059|
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||||SORP|Current year|Current year|Current year|Prior Year|
|---|---|---|---|---|---|---|---|
|||||Unrestricted|Restricted|Total Funds|Total Funds|
|||||Funds|Funds|||
|||||2021|2021|2021|2020|
|||||||E|F|
|Income &Endowments||from:||||||
|Donations
8 Legacies|||A1|37,108|49,563|86,671|57,992|
|Investments|||A4|6||6|314|
|Total income||||37,114|49,563|86,677|58,306|
|Expenditure
on:||||||||
|Raising funds|||B1|5,731||5,731||
|Charitable
activities|||B2|291,711|45,220|336,931|59,018|
|Total expenditure|||B|297,442|45,220|342,662|59,018|
|Net (loss)/gains
on investments|||B4|(53,915)||(53,915)|50,048|
|Net income for the year||||(314,243)|4,343|(309,900)|49,336|
|Net income after transfers|||A-B-C|(314,243)|4,343|(309,900)|49,336|
|Net movement
in funds||||(314,243)|4,343|(309,900)|49,336|
|Reconciliation
offunds:-||||||||
|Total funds brought|forward|||342,714|10,345|353,059|303,723|
|Total funds carried forward||||28,471|14,688|43,159|353,059|
##
||||||SORP|||||
|---|---|---|---|---|---|---|---|---|---|
|||||Note|Ref||2021||2020|
||||||||F||E|
|Fixed assets|||||A|||||
|Tangible assets||||9|A2||1,012||1,350|
|Investments|held as||fixed assets||A4|||||
|Total fixed assets|||||||1,012||1,350|
|Current assets|||||B|||||
|Cash at bank|and
in||hand||B4|42,147||36,349||
|Net current assets|||||||42,147||351,709|
|The total net|assets||ofthe charity||||43,159||353,059|
|The total net|assets||ofthe charity are funded||by the funds ofthe||charity, as follows:-|||
|Restricted funds||||||||||
|Restricted
Revenue||Funds||12|D2|14,688||10,345||
||||||||14,688||10,345|
|Unrestricted|Funds|||||||||
|Unrestricted|Revenue||Funds|12|D3|28,471||342,714||
||||||||28,471||342,714|
|Total charity|funds||||||43,159||353,059|
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||||||||2021|2020|
|---|---|---|---|---|---|---|---|---|
|||||||||f|
|Cash flows from operating|activities||||||||
|Net cash provided
by operating|activities as shown||below||||5,792|49,471|
|Cash flows from investing|activities||||||||
|Interest received|||||||||
|Other investment
income,
including
rents from investments||||||||314|
|Purchase of property,
plant and|equipment|||||||(1,149)|
|Purchase of investments|||||||||
|Net cash provided
by investing
activities||||||B||(835)|
|Cash flows from financing|activities||||||||
|Net cash provided
by financing
activities|||||||||
|Overall cash provided
by all activities|||||A+B+C||5,798|48,636|
|Cash movements|||||||||
|Change
in cash and cash equivalents
from activities|||in|the|||||
|year ended 30June 2021|||||||5,798|48,636|
|Cash and cash equivalents
at|1 July 2020||||||36,349||
|Change
in cash and cash equivalents
due to exchange||||rate|movements||||
|Cash at bank and in hand|less overdrafts|at|30|June|||42,147|48,636|
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|Net
income as shown|in the Statement|in the Statement|of Financial Activities|(309,900)|49,336|
|---|---|---|---|---|---|
|Adjustments
for:-||||||
|Depreciation
charges||||338|449|
|Write downs of investments||||||
|Net unrealised
losses|on investment|assets||||
|Dividends,
interest and|rents from investments|||(6)|(314)|
|Net cash provided|by operating||activities|5,792|49,471|
|Analysis ofcash and cash equivalents||||||
|||||2021|2020|
|||||E|f|
|Cash
in hand at for the year ended 30|||June 2021|42,147|36,349|
|Notice deposits - (less|than 3 months)|||||
|Total cash and cash equivalents||||42,147|36,349|
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|Nature of income|||||||
|---|---|---|---|---|---|---|
|Gross income represents
the value, net ofvalue added tax and discounts,
of|goods provided||to customers|and work|||
|carried out in respect ofservices provided
to customers.|||||||
|Categories of Income|||||||
|Income is categorised
as income from exchange transactions
(contract income)||and income from non-exchange|||||
|transactions
(gifts), investment
income and other income.|||||||
|Income from exchange transactions
is received
by the charity for goods or|services supplied
under contract or where||||||
|entitlement
is subject to fulfilling
performance
related conditions. The income|the charity receives is approximately|||||equal|
|in value to the goods or services supplied
by the charity to the purchaser.|||||||
|Income from a non-exchange
transaction
is where the charity receives value from the donor without
providing|||||equal||
|value
in exchange,
and includes
donations
of money, goods and services freely||given without|giving equal|value|in||
|exchange.|||||||
|Income recognition|||||||
|Income, whether
from exchange or non exchange transactions,
is recognised|in|the statement|of financial|activities|||
|(SOFA) on a receivable
basis, when a transaction
or other event results
in an|increase
in the||charity's assets or||a||
|reduction
in its liabilities
and only when the charity has legal entitlement,
the income is probable
and can be measured|||||||
|reliably.|||||||
|Income subject to terms and conditions
which must be met before the charity|is|entitled to the|resources
is not||||
|recognised
until the conditions
have been met.|||||||
|All income is accounted
for gross, before deducting
any related fees or costs.|||||||
|Policies relating to expenditure
on goods and services provided to||the charity.|||||
|Recognition of liabilities
and expenditure|||||||
|A liability,
and the related expenditure,
is recognised
when a legal or constructive||obligation
exists as a result ofa past|||||
|event, and when
it is more likely than not that a transfer ofeconomic benefits|will be required||in settlement,|and when|||
|the amount of the obligation
can be measured
or reliably estimated. .|||||||
|Liabilities
arising from future funding
commitments
and constructive
obligations,||including
performance
related grants,|||||
|where the timing or the amount ofthe future expenditure
required
to settle the|obligation
are||uncertain,
give rise||to|a|
|provision
in the accounts,
which
is reviewed
at the accounting
year end. The provision
is increased
to reflect any|||||||
|increases
in liabilities,
and is decreased
by the utilisation
of any provision
within||the period, and reversed||if any provision|||
|is no longer required. These movements
are charged or credited to the respective
funds and|||activities to which the||||
|provision
relates.|||||||
|Allocating costs to activities|||||||
|Direct costs that are specifically
related to an activity are allocated to that activity. Shared direct costs and||||support||costs|
|are apportioned
between
activities.|||||||
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|5|Net surplus|before tax in the|financi|al year|||||||
|---|---|---|---|---|---|---|---|---|---|---|
|||||||||2021|2020||
|||||||||F|||
||The net surplus|before tax in the financial||year is stated|after|charging:—|||||
||Depreciation
of|owned fixed assets||||||338||449|
|6|Investment
gains||||||||||
||Total realised|gains/(losses)|||||(53,915)|(53,915)|50,048||
||All the gains and losses in the prior year was unrestricted.||||||||||
|7|Staff costs and emoluments||||||||||
||Salary costs|||||||2021|2020||
||||||||||F||
||Gross Salaries|excluding
trustees|and key|management|personnel|||33,024|40,393||
||Employer's
National
Insurance
for||all staff|||||1,255|3,602||
||Total salaries,|wages and related|costs|||||34,279|43,995||
||The estimated
full time equivalent||number|of all staff employed||in|the year was||||
||The estimated|full time equivalent
number ofall staff|||employed as above||||||
##
||Current
Year||Plant &
Machinery||Total|
|---|---|---|---|---|---|
||Cost|||||
||At 1 July 2020||3,367||3,367|
||At 30June 2021||3,367||3,367|
||Depreciation|||||
||At 1 July 2020||2,017||2,017|
||Charge for the year||338||338|
||At 30June 2021||2,355||2,355|
||Net book value|||||
||At 30June 2021||1,012||1,012|
||At 30June 2020||1,350||1,350|
|10|Income and Expenditure|account summary||2021|2020|
||At 1 July 2020|||353,059|303,723|
||Surplus after tax for the year|||(309,900)|49,336|
||At 30June 2021|||43,159|353,059|
##
|At 30June 2021|At 30June 2021|Unrestricted|Restricted|Total|
|---|---|---|---|---|
|||funds|funds|Funds|
|||E||F|
|Tangible|Fixed Assets|1,012||1,012|
|Current|Assets|27,459|14,688|42,147|
|||28,471|14,688|43,159|
|At1 July2020||Unrestricted|Restricted|Total|
|||funds|funds|Funds|
|||E|E|E|
|Tangible|Fixed Assets|1,350||1,350|
|Current|Assets|341,364|10,345|351,709|
|||342,714|10,345|353,059|
|Change
in total f|un|ds ove|r the|year as show|n
in Note 11,analys|ed
by individu|ed
by individu|al
funds|al
funds||
|---|---|---|---|---|---|---|---|---|---|---|
||||||Funds brought|Movement
in||Transfers||Funds carried|
||||||forward
from|funds|in 2021|between||forward to|
||||||2020|||funds|in 2021|2022|
|||||||See Note 13|||||
||||||||E||||
|Unrestricted
and designated|||funds:-||||||||
|Unrestricted
Revenue||Funds|||342,714|(314,243)||||28,471|
|Total unrestricted|and designated|||funds|342,714|(314,243)||||28,471|
|Restricted funds:-|||||||||||
|Zakat Reserve|||||9,329||(8,065)|||1,264|
|Sadaqa Reserve|||||995||5,876|||6,871|
|Prison Reserve|||||21|||||21|
|Education
Fund Reserve|||||||6,532|||6,532|
|Total restricted funds|||||10,345||4,343|||14,688|
|Total charity funds|||||353,059|(309,900)||||43,159|
##
||||||Other||
|---|---|---|---|---|---|---|
||||Income|Expenditure|Gains &|Movement|
||||||Losses|in funds|
||||2021|2021|2021|2021|
||||E|E|||
|Unrestricted
and designated||funds:-|||||
|Unrestricted
Revenue|Funds||37,114|(297,442)|(53,915)|(314,243)|
|Restricted funds:-|||||||
|Zakat Reserve|||28,055|(36,120)||(8,065)|
|Sadaqa Reserve|||6,496|(620)||5,876|
|Qurbani
Reserve|||2,860|(2,860)|||
|Education
Fund Reserve|||11,132|(4,600)||6,532|
|Fidya Reserve|||1,020|(1,020)|||
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|16|Donations,|Grants and|Grants and|Grants and|Grants and|Legacies|Legacies||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||Current year|Current year|Current year||Prior Year|
|||||||||||Unrestricted|Restricted|Total Funds||Total Funds|
|||||||||||Funds|Funds||||
|||||||||||2021|2021||2021|2020|
||Donations
and||gifts|from||individuals|||||||||
||Small donations||individually|||less than|61000|||5,558|49,563||55,131|57,992|
||Total donations
individuals||and gifts|||from||||5,568|49,563||55,131|57,992|
||All the donations||and|gifts|in the prior||year were||unrestricted.||||||
||Donations
and||gifts|from||individuals||(Include|HMRC|refunds
on gift|aided donations)||-Prior Year|analysis|
|||||||||||Prior Year|Prior Year||Prior Year||
|||||||||||Unrestricted|Restricted|Total Funds|||
|||||||||||Funds|Funds||||
|||||||||||2020|2020||2020||
||Prior year|||||||||41,164|16,828||57,992||
|||||||||||Current year|Current year|Current year||Prior Year|
|||||||||||Unrestricted|Restricted|Total Funds||Total Funds|
|||||||||||Funds|Funds||||
|||||||||||2021|2021||2021|2020|
||Revenue grants||from government||||and||||||||
||public bodies||||||||||||||
||HMRC CJRS|||||||||31,540|||31,540||
||Total public sector|||revenue grants||||||31,540|||31,540||
||Total Donations,|||Grants and|||Legacies||||||||
||Total Donations,
Legacies|||Grants and||||||37,108|49,563||86,671|57,992|
##
||||||||Unrestricted|Unrestricted|Restricted|Prior Year||
|---|---|---|---|---|---|---|---|---|---|---|---|
||Prior year|||||||Funds|Funds|Total Funds||
|||||||||2020|2020|2020||
|||||||||E|E|E||
||Total Donations,
Legacies|||||Grants and||41,164|16,828|57,992||
|17|Investment||income|||||||||
||||||||Current year||Current year|Current year|Prior Year|
||||||||Unrestricted||Restricted|Total Funds|Total Funds|
|||||||||Funds|Funds|||
|||||||||2021|2021|2021|2020|
||Bank Interest||Receivable|||||||||
||Other Investment||||Income||||||314|
||Total investment||||income||A4|||6|314|
|18|Expenditure|||on||charitable|activities- Grant funding|ofactivities||||
||||||||Current year||Current year|Current year|Prior Year|
||||||||Unrestricted||Restricted|Total Funds|Total Funds|
||Current Year|||||||Funds|Funds|||
|||||||||2021|2021|2021|2020|
|||||||||E|E||E|
||Grants made|||to|organisations|||255,715|45,220|300,935|10,350|
||Total grantmaking|||||costs|B2c|255,715|45,220|300,935|10,350|
||Breakdown|of||Grants made to organisations||||||||
||||||||Current year||Current year|Current year||
||Current Year||||||Unrestricted
Funds||Restricted
Funds|Total Funds||
|||||||||2021|2021|2021||
||Africa Amanah|||Foundation||||255,715|40,000|295,715||
||Dar al Inayah||||||||4,600|4,600||
||Gambia
Funds||||||||620|620||
|||||||||255715|45220|300935||
||All the expenditure|||||in the prior year was unrestricted.||||||
|||||||||Prior Year|Prior Year|Prior Year||
||||||||Unrestricted||Restricted|Total Funds||
||Prior Year|||||||Funds|Funds|||
|||||||||2020|2020|2020||
||Grants made|||to|organisations||||10,350|10,350||
||Total grantmaking|||||costs|B2c||10,350|10,350||
||All the expenditure|||||in the prior year was unrestricted.||||||
||Breakdown|of||Grants made to organisations||||||||
|||||||||Prior Year|Prior Year|Prior Year||
||Prior Year||||||Unrestricted
Funds||Restricted
Funds|Total Funds||
|||||||||2020|2020|2020||
|||||||||E|E|E||
||Gambia Food||Distribution||||||10,000|10,000||
||Gambia Zakatul|||Fitr|||||350|350||
||||||||||10350|10350||
|19|Support costs for charitable|Support costs for charitable|activities|activities|||||
|---|---|---|---|---|---|---|---|---|
||||||Current year|Current year|Current year|Prior Year|
||||||Unrestricted|Restricted|Total Funds|Total Funds|
||Current Year||||Funds|Funds|||
||||||2021|2021|2021|2020|
||||||9|E|||
||Employee costs notincludedin|||direct costs|||||
||Salaries - Administrative|staff|||33,024||33,024|40,393|
||Employers'
Nl - Administrative||staff||1,255||1,255|3,602|
||Training
and welfare -|staff|||1,330||1,330|1,330|
||Travel and subsistence|-staff||||||1,535|
||Administrative
overheads||||||||
||Telephone,
fax and internet|||||||859|
||Software licences and|expenses||||||500|
||Financial costs||||||||
||Bank charges||||49||49||
||Depreciation
&Amortisation
in||total for||338||338||
||Support costs before|reallocation|||35,996||35,996|48,668|
||Total support costs -|Current|Year||35,996||35,996|48,668|
|20|Total Charitable|Total Charitable|expenditure|expenditure||||||
|---|---|---|---|---|---|---|---|---|---|
|||||||Current year|Current year|Current year|Prior Year|
|||||||Unrestricted|Restricted|Total Funds|Total Funds|
||Current Year|||||Funds|Funds|||
|||||||2021|2021|2021|2020|
|||||||2|6||2|
||Total grantmaking||costs||B2c|255,715|45,220|300,935|10,350|
||Total support|costs|||B2d|35,996||35,996|48,668|
||Total charitable|expenditure|||B2|291,711|45,220|336,931|59,018|
|||||||Prior Year|Prior Year|Prior Year||
|||||||Unrestricted|Restricted|Total Funds||
||Prior Year|||||Funds|Funds|||
|||||||2020|2020|2020||
||Total grantmaking||costs||B2c||10,350|10,350||
||Total support|costs|||B2d|48,668||48,668||
||Total charitable|expenditure|||B2|48,668|10,350|59,018||
|21|Expenditure|on|raising funds||and costs of investment
management|||||
|||||||Current year|Current year|Current year|Prior Year|
|||||||Unrestricted|Restricted|Total Funds|Total Funds|
||Current Year|||||Funds|Funds|||
|||||||2021|2021|2021|2020|
|||||||6|||2|
||Investment
management|||costs||5,731||5,731||
||Total fundraising||costs||B1|5,731||5,731||