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← Kombo Sillah Association

2024-06-30-accounts

The Charity Registration Number is :- 1158186

Kombo Sillah Association

Report and Accounts

30 June 2024

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KOMBO
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Kombo Sillah Association

Report and accounts for the year ended 30 June 2024

Contents

Page
Charity information 1
Trustees' Annual Report 1
Statement of directors' responsibilities 9
Accountants' report 10
Funds Statements:-
Statement of Financial Activities 12
Statement of Financial Activities - Prior Year statement 13
Movements in funds 14
Revenue Funds 15
Fixed Asset funds 15
Income and Expenditure account 16
Summary of funds 16
Balance sheet 17
Notes to the accounts 19

Kombo Sillah Association

Trustees' Annual Report for the year ended 30 June 2024

The Trustees present their Report and Accounts for the year ended 30 June 2024.

Reference and administrative details

The charity name.

The legal name of the charity is:- Kombo Sillah Association.

The charity is also known by its operating name, KSA. The charity's areas operation and UK charitable registration.

The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1158186.

.

The charity does not operate in any overseas jurisdictions.

Legal structure of the charity

The charity is constituted as a Charitable Incorporated Organisation (CIO) in England & Wales. The governing document of the charity is the constitution of the CIO as approved by the Charity Commission in England & Wales (CCEW) .

The governing document is dated 16 September 2024 There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.

The trustees are all individuals.

1

Kombo Sillah Association

Trustees' Annual Report for the year ended 30 June 2024

The principal operating address, telephone number, email and web addresses of the charity are:-

7 Unity Street Avon, Bristol United Kingdom, BS1 5HH Telephone 7988489512 Email Address info@kas-uk.org Web address ksa-uk.org

The Trustees in office on the date the report was approved were:-

Masireh Touray

Lamin Kere Janneh Ebrima Scattred Janneh

The following persons served as Trustees during the year ended 30 June 2024 :-

The trustees who served as a trustee in the reporting period were as shown above, and there were no changes during the year, or in the period between the year end and the approval of the accounts.

All the trustees are also members of the charity.

2

Kombo Sillah Association

Trustees' Annual Report for the year ended 30 June 2024

Objects and activities of the charity

The purposes of the charity as set out in its governing document.

The charity's purposes are to promote the public benefit through activities focused on poverty relief, social inclusion, and education.

1.Prevention or relief of poverty

We support individuals and families in the UK who are in financial hardship by providing essential items, services, and referrals to appropriate support networks. We may also work with other organizations whose objectives align with poverty alleviation.

2. Promotion of social inclusion

We work to support people who are socially excluded due to factors such as ethnicity, religion, socio-economic background, or other barriers. Our aim is to reduce isolation, increase participation in society, and improve access to services. This includes:

3. Advancement of education

We provide educational support through awareness campaigns, workshops, training, and mentoring opportunities aimed at improving knowledge, skills, and confidence within the community.

All activities are open to the general public and are delivered in a non-discriminatory, inclusive

3

Kombo Sillah Association

Trustees' Annual Report for the year ended 30 June 2024

At Kombo Sillah Association (KSA), we remain firmly committed to the belief that the eradication of Female Genital Mutilation (FGM) is within reach. We continue to work alongside entire communities to foster open dialogue, challenge harmful norms, and drive lasting change.

Throughout the year, KSA deepened its collaborations with community leaders, women’s rights networks, grassroots activists, and key institutions to promote the abandonment of FGM. These partnerships are crucial in building trust, enhancing collective action, and ensuring that our efforts are effective and sustainable. This year, we continued our successful partnerships with Avon and Somerset Police, the National FGM Centre, and Social Services, which have been instrumental in providing support, resources, and expertise to tackle FGM at both the community and institutional levels.

Our Girls' Club initiative remains a cornerstone of this work, now further expanded in scope and reach. The club continues to offer a safe and empowering space where girls learn about their rights, build confidence, and gain essential life skills. This ongoing engagement plays a critical role in empowering girls to become informed, resilient, and vocal agents of change within their communities.

In addition, we have maintained our training programmes for community and religious leaders, equipping them with the knowledge and tools to advocate against FGM and encourage others to adopt positive, harm-free practices. A notable success this year has been our collaboration with a local imam, who, after initial resistance from his community, has seen a shift in attitudes toward FGM. His perseverance, supported by KSA, has resulted in growing acceptance of his message, with more community members embracing the importance of abandoning FGM.

Through continued education, advocacy, and collaboration with partners like Avon and Somerset Police, the National FGM Centre, and Social Services, Kombo Sillah Association continues to play

4

Kombo Sillah Association

Trustees' Annual Report for the year ended 30 June 2024

The main activities undertaken during the year to further the charity's purpose for the public benefit.

In addition to its core work around FGM prevention and community empowerment, Kombo Sillah Association delivered two major projects this year aimed at improving safety, wellbeing, and resilience within the community: a Food Bank Project and a Fire Safety Awareness Campaign.

Food Bank Project

The Food Bank project was one of KSA’s key community support initiatives during the year, responding to the ongoing costof-living challenges faced by many local families. The project provided essential food parcels and household items to individuals and families experiencing hardship, regardless of background or circumstances.

This initiative has not only addressed immediate needs but has also helped reduce food insecurity and promoted community solidarity during a time of rising living costs.

Fire Safety Awareness Campaign Recognising the importance of home and community safety, KSA launched a Fire Safety Awareness Campaign aimed at educating households about fire prevention and emergency preparedness. - Working in partnership with local fire safety professionals, the campaign provided educational sessions, home safety advice, and fire safety kits to at-risk households. - Special emphasis was placed on reaching families with young children, older adults, and recent migrants—groups often at greater risk due to lack of awareness or access to safety resources.

This campaign contributed to a safer living environment for community members and highlighted KSA’s commitment to broader public safety initiatives.

5

Kombo Sillah Association

Trustees' Annual Report for the year ended 30 June 2024

The main achievements and performance of the charity during the year.

During the year, Kombo Sillah Association (KSA) made significant strides in supporting and empowering vulnerable individuals and communities through a diverse range of programmes and partnerships. Our work focused on community safety, welfare support, and the ongoing campaign to eliminate harmful practices such as Female Genital Mutilation (FGM).

Key achievements include:

- FGM Prevention and Community Engagement

KSA continued to lead efforts in raising awareness and preventing FGM through education, advocacy, and community-led solutions. We worked closely with community and religious leaders, women's rights groups, and partner organisations such as Avon and Somerset Police, the National FGM Centre, and Social Services. A highlight was the growing support for a local imam’s anti-FGM message, which is now being widely accepted after initial resistance—marking a cultural shift within the community.

- Ongoing Girls’ Club Initiative

The Girls’ Club continued to provide a safe and empowering space for young girls to learn about their rights, build confidence, and acquire essential life skills. The club remains central to KSA’s preventative approach and long-term empowerment of young women.

- Food Bank Project

In response to increasing financial hardship, KSA delivered a Food Bank programme, providing essential food and household supplies to individuals and families in need. This project helped combat food insecurity and strengthened community resilience during a time of economic strain.

- Fire Safety Awareness Campaign

KSA successfully launched a Fire Safety Campaign in partnership with local fire safety professionals. The project delivered fire prevention education, safety kits, and practical advice to households—particularly those at greater risk, such as elderly residents and recent migrants.

- Volunteer Engagement

A dedicated team of 53 volunteers, including FGM survivors and local residents, played a critical role in delivering all our projects. Their commitment and lived experience added authenticity, trust, and impact to our outreach.

Through these achievements, KSA continued to serve as a trusted grassroots organisation, responding to the needs of its community with compassion, consistency, and cultural sensitivity. Our performance reflects a year of growth, deeper collaboration, and tangible impact in the lives of those we support.

6

Kombo Sillah Association

Trustees' Annual Report for the year ended 30 June 2024

The difference the charity's performance during the year has made to the beneficiaries of the charity.

Throughout the year, Kombo Sillah Association’s work has had a meaningful and measurable impact on the lives of its beneficiaries, many of whom are from vulnerable or marginalised backgrounds. The charity’s performance during the year has contributed to greater safety, improved wellbeing, and increased empowerment for individuals and families across the community.

Key areas of impact include:

The continuation of the Girls’ Club has helped girls build confidence, learn about their rights, and gain life skills. Participants reported feeling more informed, empowered, and supported. Many are now able to speak up about harmful practices such as FGM and share their knowledge with peers and family members.

- Shifting Community Attitudes Toward FGM:

Through consistent engagement and advocacy, KSA’s work has contributed to a visible shift in local attitudes toward FGM. Religious and community leaders, once hesitant, are now advocating for the abandonment of the practice. This change has helped create a safer environment for girls and increased dialogue among families.

- Support During Financial Hardship:

The Food Bank project has had a direct and immediate impact on low-income families and individuals facing food insecurity. Beneficiaries have expressed relief and gratitude for receiving consistent, dignified support during difficult times, allowing them to meet basic needs without stigma.

- Improved Safety and Awareness in the Home:

The Fire Safety Awareness Campaign increased household understanding of fire risks and prevention. Beneficiaries reported feeling more prepared and informed, especially those in high-risk groups such as older residents and recent migrants. Access to fire safety equipment and information has contributed to a greater sense of security.

- Community Inclusion and Volunteer Engagement:

With 53 active volunteers—including FGM survivors and community members—KSA’s work is grounded in lived experience. This inclusive approach has strengthened relationships and built trust within the community. Many beneficiaries felt that KSA’s volunteers understood their challenges and offered culturally appropriate support.

Overall, the charity’s efforts during the year helped improve lives by promoting dignity, safety, awareness, and resilience. Beneficiaries not only received support but were actively engaged in shaping the solutions that affect their own communities.

7

Kombo Sillah Association

Trustees' Annual Report for the year ended 30 June 2024

The degree to which the achievements and performance during the year have benefited wider society.

The achievements and performance of Kombo Sillah Association (KSA) during the year have not only positively impacted individual beneficiaries but have also contributed to broader benefits for wider society. Through its work in areas such as public safety, community cohesion, and the protection of human rights, KSA has helped build a more informed, resilient, and inclusive society.

Key wider societal benefits include:

KSA’s ongoing campaign against Female Genital Mutilation (FGM) supports the broader national and international goal of eliminating this harmful practice. By engaging families, leaders, and institutions, the charity contributes to protecting girls’ rights and promoting gender equality—core principles of a just and healthy society.

- Reducing Food Insecurity and Social Isolation:

The Food Bank project addressed growing concerns around poverty and hunger, especially during a time of rising living costs. By supporting families in need, KSA helped reduce stress, improve wellbeing, and prevent further marginalisation—benefits that extend to schools, healthcare systems, and local authorities.

- Enhancing Fire Safety and Emergency Preparedness:

The Fire Safety Awareness Campaign helped increase public knowledge around fire prevention and safety, contributing to a safer living environment for the wider community. Educating residents on how to prevent fires and respond appropriately helps reduce the risk of emergencies, lowers demand on emergency services, and saves lives.

-Building Social Cohesion and Community Trust:

By involving 53 volunteers from diverse backgrounds—including FGM survivors and local residents—KSA has strengthened intergenerational and cross-cultural community ties. These efforts foster inclusion, reduce social tensions, and promote active citizenship.

- Encouraging Positive Engagement with Institutions:

KSA’s partnerships with Avon and Somerset Police, the National FGM Centre, and Social Services have helped build stronger, more collaborative relationships between communities and public institutions. This promotes trust, cooperation, and better service delivery—key elements of a healthy civil society.

In summary, the charity’s performance this year has delivered not only immediate support to individuals but also long-term benefits for wider society by promoting safety, equality, and community resilience.

8

Kombo Sillah Association

Trustees' Annual Report for the year ended 30 June 2024

Structure, governance and management of the charity Kombo Sillah Association (KSA) is a registered charity governed by a Board of Trustees, responsible for setting the strategic direction, ensuring effective oversight of operations, and upholding the charity's mission and values.

The charity operates under a constitution that outlines its objectives, rules of governance, and decision-making processes. The Board of Trustees meets regularly to review progress, monitor financial performance, assess risks, and ensure that all activities comply with regulatory and legal obligations.

Throughout the year, Masireh Touray served as the Chairwoman of the Board of Trustees. Alongside her, Lamin Kere Janneh and Buba Touray served as Trustees. Their leadership has been integral in guiding KSA towards its goals and maintaining a strong focus on empowering communities, particularly in the fight against harmful practices like FGM.

The day-to-day operations of KSA are managed by a dedicated team of staff and volunteers. The charity is fortunate to have 53 volunteers, including FGM survivors and local community members, who bring their passion, lived experiences, and commitment to supporting KSA’s projects. These volunteers are crucial to the charity’s ability to deliver programmes and engage directly with the community. Their involvement reflects the community-driven approach KSA champions in all its work.

KSA encourages input from service users, local leaders, and partner organisations to inform programme design and delivery, ensuring that activities remain relevant and responsive to the needs of the people we serve.

All Trustees, including Masireh Touray, Lamin Kere Janneh, and Abdoulie Manjang, serve on a voluntary basis and contribute a diverse range of skills, including community engagement, safeguarding, youth work, finance, and non-profit governance.

KSA is committed to continuous improvement, ethical practice, and inclusive leadership in all areas of its governance and management.

9

Kombo Sillah Association

Trustees' Annual Report for the year ended 30 June 2024

The methods used to recruit and appoint new charity trustees.

Kombo Sillah Association (KSA) follows a transparent and inclusive approach when recruiting and appointing new trustees, ensuring the Board has the necessary skills, experience, and representation to govern effectively.

When a trustee position becomes vacant or when additional expertise is needed, the charity identifies the required skills or experience based on a regular skills audit of the existing board. KSA seeks individuals who are committed to the charity’s mission and who can contribute to its strategic direction, governance, and oversight.

Potential trustees are typically recruited through a combination of:

All prospective trustees are required to go through an informal interview process with current board members. This includes a discussion of their motivations, understanding of trustee responsibilities, and how their background and skills align with the charity’s needs.

Before formal appointment, candidates are asked to provide references and must confirm their eligibility to serve under the requirements set out by the Charity Commission. New trustees are then formally approved by the existing Board and given an induction, including guidance on KSA’s constitution, current programmes, and the legal duties of charity trustees.

This process helps ensure that the Board remains diverse, capable, and reflective of the community KSA serves.

Bankers Barclays Bank Leicester, LE87 2BB

Accountants

Elland Accountancy Ltd Northgate 118 North Street, Workspace Hub, LS2 7PN

Financial review

The charity's financial position at the end of the year ended 30 June 2024

The financial position of the charity at 30 June 2024 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-

Restricted Revenue Funds
Unrestricted Revenue Funds available for the
general purposes of the charity
Net income		 2024
£
10,671
23,050
7,104		 2023
£
(13,209)
(1,579)
21,062

10

Kombo Sillah Association

Trustees' Annual Report for the year ended 30 June 2024

Total Funds

30,154 19,483

Financial review of the position at the reporting date, 30 June 2024 .

Financial review

The net income for the year was £31 and expenditure of £88,529 on restricted funds after transfers.

Policies on reserves.

The policy allocates money from unrestricted fund balances, which are not invested in fixed assets, to several designated funds. These funds are:

1.Continuity Fund

This fund is to be used to bridge any possible delays in receiving promised grants or managing payment in arrears contracts. This has been defined as a minimum of a three months budgeted trading activity.

2.Restructuring Fund

This fund is to be used to cover essential trading/activities whilst sourcing income to a maximum of 6 months budgeted trading activity.

Availability and adequacy of assets of each of the funds

The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

Details of The Independent Examiner

Member of Chartered Certified Accountants

Northgate 118 North Street 2nd Floor Workspace Hub Leeds LS2 7PN

Statement of Trustees' Responsibilities

11

Kombo Sillah Association

Trustees' Annual Report for the year ended 30 June 2024

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), .

In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :-

The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.

The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.

This report was approved by the board of trustees on 16 September 2024.

Masireh Touray Chairman

12

Kombo Sillah Association

Report to the directors on the preparation of the unaudited statutory accounts of Kombo Sillah Association for the year ended 30 June 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Kombo Sillah Association which comprise of statement of profit and loss and financial position from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/

Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163.

Elland Accountancy Ltd Chartered Certified Accountants Northgate 118 North Street 2nd Floor Workspace Hub Leeds LS2 7PN

16 September 2024

13

Kombo Sillah Association - Statement of Financial Activities for the year ended 30 June 2024

Statement of Financial Activities for the year ended 30 June 2024

Current year
Unrestricted
Funds
2024
£
Income & Endowments from:
Donations & Legacies
A1
55,576
Expenditure on:
Charitable activities
B2
32,192
Total expenditure
B
32,192
Net income for the year
23,384
Net income after transfers
A-B-C
24,629
24,629
Reconciliation of funds:-
E
Total funds brought forward
(1,579)
Total funds carried forward
23,050
Net movement in funds
SORP
Ref		 Current year
Restricted
Funds
2024
£
28,450
42,408
42,408
(13,958)
(13,958)
(13,958)
21,062
7,104		 Current year
Total Funds
2024
£
84,026
74,600
74,600
9,426
10,671
10,671
19,483
30,154		 Prior Year
Total Funds
2023
£
94,592
107,801
107,801
(13,209)
(13,209)
(13,209)
31,445
18,236

The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.

A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.

All the prior year transactions were unrestricted items, and no further analysis is required

All activities derive from continuing operations

The notes attached on pages 19 to 20 form an integral part of these accounts.

14

Kombo Sillah Association - Statement of Financial Activities for the year ended 30 June 2024

All activities derive from continuing operations

The notes attached on pages 19 to 20 form an integral part of these accounts.

Movements in revenue and capital funds for the year ended 30 June 2024

Revenue accumulated funds

Unrestricted
Funds
2024
£
Accumulated funds brought forward
(1,579)
23,384
21,805
(From)/To unrestricted revenue funds
1,245
Closing revenue funds
23,050
Summary of funds
Unrestricted
and
Designated funds
2024
£
Revenue accumulated funds
23,050
Recognised gains and losses before
transfers		 Restricted
Funds
2024
£
21,062
(13,958)
7,104
-
7,104
Restricted
Funds
2024
£
7,104		 Total
Funds
2024
£
19,483
9,426
28,909
1,245
30,154
Total
Funds
2024
£
30,154		 Last year
Total Funds
2023
£
31,445
(13,209)
18,236
1,245
19,481
Last Year
Total Funds
2023
£
19,481

The notes attached on pages 19 to 20 form an integral part of these accounts.

15

Kombo Sillah Association - Statement of Financial Activities for the year ended 30 June 2024

Kombo Sillah Association

Income and Expenditure Account for the year ended 30 June 2024 as required by the Companies Act 2006

Income
Income from operations
Gross income in the year before exceptional items
Gross income in the year including exceptional items
Expenditure
Charitable expenditure, excluding depreciation and amortisation
Depreciation and amortisation
Realised losses on disposals of social investments which are programme related
Total expenditure in the year
Tax on surplus on ordinary activities
Retained surplus for the financial year
Net income after tax in the financial year
Net income before tax in the financial year
Investment income		 2024
£
84,026
84,026
84,026
73,693
907
-
74,600
9,426
-
9,426
9,426		 2023
£
94,592
94,592
94,592
106,714
1,087
-
107,801
(13,209)
-
(13,209)
(13,209)

All activities derive from continuing operations

In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.

The notes attached on pages 19 to 20 form an integral part of these accounts.

16

Kombo Sillah Association - Balance Sheet as at 30 June 2024

Note
SORP
Ref
Fixed assets
A
Tangible assets
13
A2
Heritage assets
11
A3
Total fixed assets
Current assets
B
Debtors
16
B2
764
Cash at bank and in hand
B4
24,683
Total current assets
25,447
Net current assets
The total net assets of the charity
Restricted funds
Restricted Revenue Funds
28
D2
7,104
Unrestricted Funds
Unrestricted Revenue Funds
28
D3
23,050
Designated Funds
Total charity funds
The total net assets of the charity are funded by the funds of the		 2024
2023
£
£
3,666
4,314
1,042
1,302
4,708
5,616
312
13,555
13,867
25,446
13,867
30,154
19,483
21,062
7,104
21,062
(1,579)
23,050
(1,579)
-
-
30,154
19,483
charity, as follows:-

The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..

The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts.

The Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.

Chairman

Masireh Touray

17

Kombo Sillah Association - Balance Sheet as at 30 June 2024

Approved by the board of trustees on 16 September 2024

The notes attached on pages 19 to 20 form an integral part of these accounts.

18

Kombo Sillah Association

Cash Flow Statement for the year ended 30 June 2024

Cash flows from operating activities
A
Cash flows from financing activities
Net cash provided by operating activities as shown below		 2024
£
11,126		 2023
£
(12,122)
Net cash provided by financing activities
C
Overall cash provided by all activities
Cash movements
Change in cash and cash equivalents from activities in the
year ended 30 June 2024
Cash and cash equivalents at 1 July 2023
Change in cash and cash equivalents due to exchange rate movements
A+B+C
Cash at bank and in hand less overdrafts at 30 June		 -
11,126
11,128
13,555
-
24,683		 -
(12,122)
(12,122)
-
-
(12,122)

19

Kombo Sillah Association

Cash Flow Statement for the year ended 30 June 2024 Kombo Sillah Association

Cash Flow Statement for the year ended 30 June 2024 - Continued

Reconciliation of net income to net cash flow from operating activities

Net income as shown in the Statement of Financial Activities
Adjustments for :-
Depreciation charges
Write downs of investments
Net unrealised losses on investment assets
Decrease in debtors
Net cash provided by operating activities
A
Analysis of cash and cash equivalents
Cash in hand at for the year ended 30 June 2024
Notice deposits - (less than 3 months)
Total cash and cash equivalents		 10,671
907
-
-
(452)
11,126
2024
£
24,683
-
24,683		 (13,209)
1,087
-
-
-
(12,122)
2023
£
13,555
-
13,555

Kombo Sillah Association

Cash Flow Statement for the year ended 30 June 2024 - Continued

Analysis of change in net debt

Cash
Total		 At start
of year
13,555
13,555		 Cash
Flows and
11,128
11,128
11,128		 At end
of year
24,683
11,128
11,128

20

Kombo Sillah Association

Notes to the Accounts for the year ended 30 June 2024

1 Accounting policies

Policies relating to the production of the accounts.

Basis of preparation and accounting convention

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.

Going Concern

The charitable activities are entirely dependent on continuing grant aid and voluntary donations as well as trading revenues. As a consequence, the going concern basis is dependent on the future flow of these uncertain funding streams. Accordingly, the Trustees have obtained forecasts and, after reviewing the financial forecasts for future periods to 30 June 2023, the Trustees are satisfied that, at the time of approving the financial statements, it is appropriate to adopt the going concern basis in preparing the financial statements. Other than these matters, the Trustees are not aware of any material uncertainites about the charity's ability to continue as a going concern.

Risks and future assumptions

Policies relating to categories of income and income recognition.

Nature of income

Gross income represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services 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

21

Kombo Sillah Association

Notes to the Accounts for the year ended 30 June 2024

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.

Dividends are accrued when the shareholder’s right to receive payment is established.

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.

Accounting for deferred income and income received in advance

Where terms and conditions relating to income have not been met or uncertainty exists as to whether the charity can meet any terms or conditions otherwise within its control, income is not recognised but is deferred as a liability until it is probable that the terms or conditions imposed can be met.

Any grant that is subject to performance-related conditions received in advance of delivering the goods and services required by that condition, or is subject to unmet conditions wholly outside the control of the recipient charity, is accounted for as a liability and shown on the balance sheet as deferred income. Deferred income is released to income in the reporting period in which the performance-related or other conditions that limit recognition are met.

When income from a grant or donation has not been recognised due to the conditions applying to the gift not being wholly within the control of the recipient charity, it is disclosed as a contingent asset if receipt of the grant or donation is probable once those conditions are met.

Where time related conditions are imposed or implied by a funder, then the income is apportioned to the time periods concerned,and, where applicable, is accounted for as a liability and shown on the balance sheet as deferred income. When grants are received in advance of the expenditure on the activity funded by them, but there are no specific time related conditions, then the income is not deferred.

Any condition that allows for the recovery by the donor of any unexpended part of a grant does not prevent recognition of the income concerned, but a liability to any repayment is recognised when repayment becomes probable.

Income from legacies

Income from legacies is recognised when the charity has sufficient evidence that a gift has been left to them, that where required, probate has been granted, the executor is satisfied that the property in question will not be required to satisfy claims in the estate, that it is probable that the amount will be received by the charity, and the amount to be received can be estimated with sufficient accuracy, and that any conditions attached to the legacy are either within the control of the charity or have been met.

Where a payment is received from an estate or is notified as receivable by the executors after the reporting date and before the accounts are authorised for issue but it is clear that the payment had been agreed by the executors prior to the end of the reporting period, then the amount concerned is treated as an adjusting event and accrued as income in the accounting period if receipt is probable.

Where the charity has established entitlement to a legacy but there is uncertainty as to the amount of the payment, details of the legacy aredisclosed as a contingent asset until the criteria for income recognition are met. Where a legacy is subject to the interest of a life tenant, the legacy is not recognised as income until the death of the life tenant.

If it is doubtful that full settlement of a legacy debtor will be received, then an adjustment is made to reduce the amount of the legacy debtor and legacy income rather than charging the adjustment as expenditure in the Statement of Financial Activities

Donated goods, facilities and services

Donated fixed assets are recognised at the current fair value. All such donations are recognised as donation income, and debited to fixed assets.

22

Kombo Sillah Association

Notes to the Accounts for the year ended 30 June 2024

Donated goods that are not fixed assets are accounted for at a fair value, unless it is impractical to reliably measure the value of the donated items.

In the absence of any direct evidence of fair value of donated goods, then a value is derived from the cost of the item to the donor or, in the case of goods that are expected to be sold, the estimated resale value after deducting any anticipated costs of sales.

If it is impracticable to measure the fair value of goods donated for resale, or the costs of valuation outweigh the benefits, the donated goods are recognised as income when sold, with an equivalent amount being recognised as an expense.

The costs of goods donated for distribution to beneficiaries is deemed to be the fair value of those goods upon receipt. When the goods are distributed freely or for a nominal consideration, then the carrying amount is adjusted at the time of sale, to the value at the point of distribution and the adjustment is shown as a cost of donations made.

The carrying amount of any stock held for distribution is assessed for impairment at the reporting date. All donated goods are recognised as donation income, and debited to trading stock.When trading stock is subsequently sold, or appropriated to meet an expense, then the carrying value of the stock is recognised as an expense. In accordance with the SORP, goods donated for distribution to beneficiaries, or for consumption by the charity are included in 'legacies and donations '. Goods donated for resale are included in 'Income from other trading activities'

The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt. If the goods held are to be distributed freely or for a nominal consideration, then the carrying amount is subsequently adjusted to reflect the lower of deemed cost adjusted for any loss of service potential and replacement cost. Replacement cost is the economic cost incurred if the charity was to replace the service potential of the donated goods at its own expense in the most economic manner.

Donated services and facilities (including seconded staff and use of property) are included in the accounts on the basis of the value of the gift to the charity.

All donated services and facilities are recognised as donation income when received,(provided the value of the gift can be measured reliably) and recognised as an expense with an equivalent value.

Membership subscriptions

The income and any associated Gift Aid or other tax refund from a membership subscription received by the charity in the nature of a gift, is accounted for on the same basis as a donation.

The income from a membership subscription received by the charity where the subscription purchases the right to services or benefits is recognised as income from charitable activities.

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 of a past event, and when it is more likely than not that a transfer of economic 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 of the 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

23

Kombo Sillah Association

Notes to the Accounts for the year ended 30 June 2024

Direct costs that are specifically related to an activity are allocated to that activity. Shared direct costs and support costs are apportioned between activities.

The basis for apportionment, which is consistently applied, and proportionate to the circumstances, is :-

Staffing - on the basis of time spent in connection with any particular activity. Staffing - on a per capita basis, based on the number of of people employed within any partiular activity. Premises related costs - on the proportion of floor area occupied by a particular activity.

Non specific support costs - on the basis of the usage of resources, in terms of time taken, capacity used, request made or other measures

Estimation techniques used in apportioning costs - give details

Volunteers

In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity. However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers and this is described more fully in Note6.

Policies relating to assets, liabilities and provisions and other matters.

Fixed Asset Investments

Fixed asset investments in quoted shares, traded bonds, investment properties and similar investments are shown initially at cost upon acquisition and at their market value at the balance sheet date at the end of the financial period. Investment properties are not depreciated.

Fixed asset investments in unlisted equities are shown at the balance sheet date at the best estimate of their market value, where practicable. Where valuation techniques are considered unreliable or where, in the opinion of the trustees, the costs outweigh the benefits to the users of the accounts, the investment is included at cost, and a review is undertaken at each year end as to whether the asset should be written down.

All gains on fixed asset investments, whether realised or unrealised, are included in row B4 of the Statement of Financial Activities.

Social Investments

Any realised gains or losses on any programe related investment assets are included in row A5 of the Statement of Financial Activities (The SOFA). All gains on other social investments, whether realised or unrealised, are included in row B4 of the Statement of Financial Activities

Intangible assets

Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over their estimated useful lives.

Freehold premises 0 % straight line Leasehold premises 2 % straight line Plant and machinery 20 % reducing balance Motor vehicles 25 % reducing balance

Accounting for capital grants and fixed asset funds.

Gifts of tangible fixed assets or grants of a capital nature, given for the purposes of acquiring specific assets to be fully utilised in the furtherance of the objects of the charity, are credited to fixed asset funds after the donated asset has been received or sums have been properly expended on the restricted purpose.

24

Kombo Sillah Association

Notes to the Accounts for the year ended 30 June 2024

Where the terms of the gift require the charity to hold the asset on an ongoing basis for a specific purpose, then the fixed asset fund so created is categorised as a restricted fixed asset fund, and the relevant restrictions are noted in the fixed asset note 13.

Where the terms of the gift are met once the asset is acquired, so allowing the charity to use the asset on an unrestricted basis, including the right to receive the proceeds of any future sale of the asset on an unrestricted basis, then the fixed asset fund so created is categorised as a designated fixed asset fund.

When assets are acquired for the furtherance of the charity's objects, utilising the charity's own unrestricted funds, a transfer is made from unrestricted funds to a designated fixed asset fund.

Whether acquired with unrestricted or restricted funds, the asset acquired is initially shown in the balance sheet at the full cost of acquisition or subsequent revaluation.

As the related assets are depreciated, in accordance with the depreciation policy,in order to reflect the dimunition in the asset,a transfer is made from the relevant fixed asset funds to either unrestricted or restricted revenue funds, as appropriate to the terms of the original gift, if any.

The effect of this policy is that the aggregate of all fixed asset funds shall equate to the net book value of fixed assets.

In the first year that this policy was adopted, a transfer to fixed asset funds was made equivalent to the net book value of the assets.

Any residual liability to the donor arising from, for example, the asset's future sale, is disclosed as a contingent liability unless the event that would trigger repayment of the grant becomes probable in which case a liability for repayment is recognised.

Insofar as this policy relates to Government grants and to the extent that it may be a departure from the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), such departure is justified on the basis that it is in order to comply with the SORP.

Stocks and work in progress

Stock is valued at the lower of cost and net realisable value.

Debtors

Debtors are measured at their recoverable amounts at the balance sheet date.

Leasing and hire purchase contracts and commitments

Assets held under finance leases and hire purchase contracts, which are those where substantially all the risks and rewards of ownership of the asset have passed to the charity, are capitalised in the balance sheet and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability.

The interest element of the rental obligations is charged to the profit and loss account over the period of the lease and represents a constant proportion of the balance of capital repayments outstanding.

Rentals paid under operating leases are charged to income on a straight line basis over the lease term.

Pensions - defined contribution schemes

The charity operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

Pensions - defined benefit schemes

The charity operates a defined benefit pension scheme. Contributions are charged to the profit and loss account and liabilities are accounted for in accordance with the principles set out in module 17 of the SORP.

25

Kombo Sillah Association

Notes to the Accounts for the year ended 30 June 2024

Fund Accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

There are no endowment funds.

2 Liability to taxation

The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.

3 Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

5 Net surplus before tax in the financial year

The net surplus before tax in the financial year is stated after charging:-
Depreciation of owned fixed assets
Depreciation and amortisation of heritage assets		 2024
£
647
260		 2023
£
827
326

6 The contribution of volunteers

The charity depends on the support of its volunteers, which is much appreciated. The charity had 112 Volunteers who donated 1,847 hours of their time stewarding events. Other volunteers undertook 40 hours of mailings and distributions and two specialist volunteers with DBS checks, spent 475 hours a year supporting the weekly children’s and young people’s writing groups. It is estimated that without the help of volunteers, the Festival would need to find the equivalent of over £20,000 to obtain similar services. The arrangements with volunteers are difficult to value precisely in monetary terms and have not been recognised in the Statement of Financial Activities. The volunteers and the charity accept and agree that no contract of employment is created by these arrangements.

7 Staff costs and emoluments

The average number of part time staff employed in the year was 1 -
The average number of full time staff employed in the year was 1 -
The estimated full time equivalent number of all staff employed in the year was 1 -

The estimated equivalent number of full time staff deployed in different activities in the year was:-

Engaged on charitable activities 1 -
Engaged on publicity activities 1 -
Engaged on fundraising activities 1 -

26

Kombo Sillah Association

Notes to the Accounts for the year ended 30 June 2024

Engaged on management and administration
The estimated full time equivalent number of all staff employed as above		 1
1		 -
-

Neither the trustees nor any persons connected with them have received any remuneration from the charity or any related entity, either in the current or prior year.

The number of employees whose emoluments including taxable benefits but excluding

employer's pension contributions fall into the following bands were :-

£60,001 to £70,000
£70,001 to £80,000
£80,001 to £90,000
£90,001 to £100,000
The pension details of such higher paid staff were :-
Contributions for the provision of money purchase pension
Numbers of such staff to whom benefits are accruing :-
Under money purchase pension schemes
Under defined benefits pension schemes
Chief Executive Officer/ Highest paid employee_(change as appropriate)_
The remuneration in the year year was
Pension contributions paid by the employer
Other benefits paid
Compensation/Termination payments
Total remuneration package included in
total salaries above		 2024
£
1
1
1
1
4
£
1
No
1
1
2
1
1
1
1
4		 2023
£
-
-
-
-
-
£
-
No
-
-
-
-
-
-
-

-

Committments under the scheme for the year ahead are shown in note 20

Any liabilites and assets associated with the scheme are shown under debtors and creditors.

10 Remuneration and payments to Trustees and persons connected with them

No trustees or persons connected with them received any remuneration from the charity, or any related entity.

27

Kombo Sillah Association

Notes to the Accounts for the year ended 30 June 2024

11 Heritage assets included in the accounts

Cost
At 1 July 2023
At 30 June 2024
Depreciation
Charge for the year
At 30 June 2024
Net book value
Tangible fixed assets
Current Year
Cost
At 1 July 2023
At 30 June 2024
Depreciation
Charge for the year
At 30 June 2024
Net book value
At 30 June 2024
At 30 June 2023
Prior Year
Cost		 At cost
2024
£
2,543
2,543
260
1,501
1,042
Land and
Buildings
£
-
-
-
-
-
-
Land and
Buildings
£
-		 At valuation
2024
£
-
-
-
-
-
Plant &
Machinery
£
7,000
7,000
647
3,334
3,666
4,313
Plant &
Machinery
£
(7,000)		 Total of
valuation and
cost
2024
£
2,543
2,543
260
1,501
1,042
Motor
Vehicles
£
-
-
-
-
-
-
Motor
Vehicles
£
-		 Total of
valuation and
cost
2023
£
2,543
2,543
326
1,241
1,302
Total
£
7,000
7,000
647
3,334
3,666
4,313
Total
£
(7,000)

13 Tangible fixed assets

Depreciation

28

Kombo Sillah Association

Notes to the Accounts for the year ended 30 June 2024

Net book value

16 Debtors
Trade debtors
20 Pension commitments
Pension commitments under defined benefit/defined contribution schemes
within one year
within two to five years
in over five years
21 Financial commitments under operating leases
At the year end the charity had annual
commitments under non-cancellable
Operating leases which expire:
within one year
within two to five years
in over five years
22 Contingent liabilities
23 Contractual capital commitments
24 Income and Expenditure account summary
At 1 July 2023
Transfers in for the year
At 1 July 2023
Surplus after tax for the year
At 30 June 2024
At the financial year end, the charity had entered into contractual commitments to acquire
tangible fixed assets for the amounts shown. The amounts have not been provided in the
accounts.		 2024
£
764
2024
£
1
1
1
3
2024
£
1
1
1
3
2024
£
1
1
2024
£
19,481
1,245
20,726
9,426
30,152		 2023
£
312
2023
£
-
-
-
-
2023
£
-
-
-
-
2023
£
-
-
2023
£
31,445
1,245
32,690
(13,209)
19,481

27 Particulars of how particular funds are represented by assets and liabilities

29

Kombo Sillah Association

Notes to the Accounts for the year ended 30 June 2024

At 30 June 2024
Heritage Assets
Tangible Fixed Assets
Current Assets
At 1 July 2023
Heritage Assets
Tangible Fixed Assets
Current Assets		 Unrestricted
funds
£
1,042
3,666
18,343
23,051
Unrestricted
funds
£
1,302
4,313
(7,195)
(1,580)		 Designated
funds
£
-
-
-
Designated
funds
£
-
-
-
-		 Restricted
funds
£
-
-
7,104
7,104
Restricted
funds
£
-
-
21,062
21,062		 Total
Funds
£
1,042
3,666
25,447
30,155
Total
Funds
£
1,302
4,313
13,867
19,482

28 Change in total funds over the year as shown in Note 27 , analysed by individual funds

Unrestricted and designated funds:-
Unrestricted Revenue Funds
Total unrestricted and designated funds
Restricted funds:-
Total restricted funds
Total charity funds
Restricted Revenue funds and transfers- balance still
to be analysed in note 29- Do not enter adjustment
here - HOWEVER, DO enter opening funds in column E
in the rows below - TURN OFF AUTOHIDE		 Funds brought
forward from
2023
£
(1,579)
(1,579)
21,062
21,062
19,483		 Movement in
funds in 2024
See Note 29
£
23,384
23,384
(13,958)
(13,958)
9,426		 See Note 0
£
1,245
1,245
-
-
1,245
Transfers
between
funds in 2024		 Funds carried
forward to
2025
£
23,050
23,050
7,104
7,104
30,154

29 Analysis of movements in funds over the year as shown in Note 28

Other
Income Expenditure Gains & Movement
Losses in funds
2024 2024 2024 2024
£ £ £ £
Unrestricted and designated funds:-
Unrestricted Revenue Funds 55,576 (32,192) - 23,384

30

Kombo Sillah Association

Notes to the Accounts for the year ended 30 June 2024

Restricted funds:-

84,026 (74,600) - 9,426

31

Kombo Sillah Association

Detailed analysis of income and expenditure for the year ended 30 June 2024 as required by the SORP 2015

This analysis is classsified by conventional nominal descriptions and not by activity.

32 Donations, Grants and Legacies

Donations and gifts from individuals
Total donations and gifts from
individuals		 Current year
Unrestricted
Funds
2024
£
27,454
43,251		 Current year
Restricted
Funds
2024
£
22,045
22,125		 Current year
Total Funds
2024
£
49,500
65,377		 Prior Year
Total Funds
2023
£
71,018
72,815
Total Donations, Grants and Legacies
Total Donations, Grants and
Legacies
A1
33
Current Year
Premises Expenses
Administrative overheads
Membership subscriptions as
donations
Room Hire
Projects and activities
Insurance
Support costs for charitable activities
Rent payable under operating leases		 Current year
Unrestricted
Funds
2024
£
12,325		 Current year
Restricted
Funds
2024
£
6,325		 Current year
Total Funds
2024
£
18,651		 Prior Year
Total Funds
2023
£
21,777
94,592
Prior Year
Total Funds
2023
£
412
35,743
60,846
3,125
55,576
Current year
Unrestricted
Funds
2024
£
437
13,564
10,326
3,285		 28,450
Current year
Restricted
Funds
2024
£
-
6,625
32,527
-		 84,028
Current year
Total Funds
2024
£
437
20,189
42,853
3,285

32

Kombo Sillah Association

Detailed analysis of income and expenditure for the year ended 30 June 2024 as required by the SORP 2015

1,001
3,256
4,257
-
-
-
Financial costs
907
-
907
Support costs before reallocation
32,192
42,408
74,600
Total support costs - Current Year
32,192
42,408
74,600
The basis of allocation of costs between activities is described under accounting policies
Sundry expenses
Depreciation & Amortisation in total for
Advertising and marketing		 3,256
-
1,087
107,801
107,801
-
-
-

All the expenditure in the prior year was unrestricted.

The basis of allocation of costs between activities is described under accounting policies

34 Total Charitable expenditure

Current Year
Total support costs
B2d
Total charitable expenditure
B2		 Current year
Unrestricted
Funds
2024
£
32,192
32,192		 Current year
Restricted
Funds
2024
£
42,408
42,408		 Current year
Total Funds
2024
£
74,600
74,600		 Prior Year
Total Funds
2023
£
107,801
107,801

All the expenditure in the prior year was unrestricted.

33

Kombo Sillah Association

Activity analysis of Income and expenditure for the for the year ended 30 June 2024

This analysis is classsified by activity and not by conventional nominal descriptions.

35 Analysis of income by activity
SOFA ref
Summary of Total Income, including the items above
Donations & Legacies
A1
Categories of income
Income from exchange transactions
36 Analysis of charitable expenditure by activity
Direct
costs
Support
costs
2024
2024
£
£
-
-
Activity
Total charitable expenditure
Activity
Summary of charitable costs by activity		 Grant
funding of
activities
2024
£
-		 2024
£
84,028
84,028
Total
2024
£
-		 2023
£
94,593
94,593
Total
2023
£
107,801

The basis of allocation of costs between activities is described under accounting policies

34