Friends of The Gambia Association CIO
Annual Report and Financial Statements 2020
Registered Charity UK No. 1171620: Registered NGO in The Gambia No. A92
www.fotga.org.uk
FRIENDS OF THE GAMBIA ASSOCIATION CIO TRUSTEES’ ANNUAL REPORT
YEAR ENDED 31 DECEMBER 2020
Friends of The Gambia Association CIO also known as FoTGA, is a Charitable Incorporated Organisation, registered in the UK as charity number 1171620. It also operates as an NGO in The Gambia, registered number A92.
The Charitable Incorporated Organisation was formed on 15 February 2017 and commenced charitable activities on 1 January 2019, on transfer of the assets and activities of Friends of The Gambia Association, registered number 1051745. It is governed by its constitution.
The principal address is 8 Essex Close, Morden, Surrey, SM4 4NP and in The Gambia, 3 Kotu Layout, KSMD.
OBJECTIVES AND ACTIVITIES
The objectives of Friends of The Gambia CIO as set out in the constitution are to relieve poverty, alleviate pain and suffering and advance the education of the people of The Gambia. The main activities are:
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Sponsorship of children’s education, improvement of education facilities, provision of teaching aids and grants for school and teachers.
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Improving the availability and quality of health care by the provision of medical supplies, equipment, facilities and ancillary services.
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Providing humanitarian aid through donations and distribution of donated items to the needy.
The Trustees have had regard to the Charity Commission’s guidance on public benefit.
TRUSTEES
Trustees are appointed at the Annual General Meeting, where one-third will retire by rotation. Trustees are eligible for re-election for a maximum period of six years.
The Trustees who have served during the year 2020 are:
| Chairman | Robert Isdale (resigned 29 March 2021) |
|---|---|
| Secretary and Sponsorship Secretary | Jeffrey Phillips (resigned 22 October 2020) |
| Trustee | Jeffrey Phillips (appointed 22 October 2020) |
| Secretary and Sponsorship Secretary | Gillian Hill (appointed 22 October 2020) |
| Treasurer | Jacqueline Massey ACA, (resigned 30 March 2021) |
| Vice Chairman | Alhajie Camara, (Acting Chairman from 29 March 2021) |
| Trustee | Jeffrey Phillips (Acting Treasurer from 30 March 2021) |
Three further Trustees were appointed on 20[th] May 2021: Richard Hughes, Donna Makins and Sandra Hill-Smith.
Trustees do not receive any remuneration and oversee activities in The Gambia during their holidays to maximise funds for the public benefit. Re-imbursement to Trustees for attendance of meetings amounted to £84.
VOLUNTEERS
Mike and Lynda Redfern, Drumbeat Emily Cardinal, Website
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STAFF IN THE GAMBIA Momodou Camara – Office Manager Sulayman Manneh – Finance Administrator Jariatou Jallow – Office Assistant
CHAIRMAN’S REPORT
It has been my privilege to act as chairman during the reporting period. I am grateful to my fellow trustees for their support and for the work of our team in The Gambia, Modou Camara, Sulayman Manneh and Jariatou Jallow.
Our condolences go out to Modou and his family following the tragic death of his wife in December.
I was in The Gambia in March 2020 and returned just before the first lockdown in the UK. I was able to visit some of our children and to deliver rice and cooking oil. Margaret and I were also present at the annual PTA awards, (Pride of FoTGA) and were suitably impressed by the commitment of those students in attendance to their education.
Following our return to the UK, it has proven to be a difficult year for Gambian families caused by the increasing awareness of the corona19 virus. The Gambia relies very much on the tourist trade but tourism is currently practically non-existent.
Schools and colleges have been closed and Gambians have had to cope with loss of employment. FoTGA has continued to pay sponsorship fees to students’ families and delivered rice and oil to all the sponsored families in order to try to ease some of the hardship.
Little has been done in the way of projects although we did attempt an enterprise scheme to start young people with small businesses. We had success with one girl who had set up a small business buying plain shoes, decorating them with beads and selling them on. We gave her a grant of D1000 and she reported back demonstrating an initial success. Perhaps that is a way forward for minor projects.
It is important, that if FoTGA is to continue in its present form, that more members put their names forward to act as trustees and to take on some of the leadership roles, otherwise there is a risk of the charity having to close which will be disastrous for those families and students relying on the help FoTGA gives. The charity will need at least a chairperson, a treasurer and sponsorship secretary plus volunteers who need not necessarily be trustees.
Thanks to all the sponsors and donors for your commitment to the charity.
I have enjoyed many years acting as projects manager and chairman at different times, but now, for a number of personal reasons feel it is time for me to stand down. I will of course carry on as a sponsor to the children Margaret and myself are committed to.
Rob Isdale (Chairman 2020)
APPROVAL
The Trustees’ Report and Financial Statements were approved by the Trustees and are to be signed at the AGM on their behalf by the Secretary.
G Hill Secretary
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FINANCIAL REVIEW
The attached Financial Statements have been prepared in accordance with the Charities Statement of Recommended Practice and FRS 102 for smaller charities. Accounting Policies are detailed in the Notes.
Friends of The Gambia Association CIO receives donations and sponsorship revenue in the UK and carries out its activities in The Gambia, where it operates as a registered NGO (A92). The Trustees maintain a controlling interest in the NGO, consequently the Financial Statements have been prepared on a consolidated basis to provide a better picture of the charity’s activities as a whole. These Financial Statements are independently reviewed in the UK by Darboe, Jula & Co Ltd, Chartered Certified Accountants and in The Gambia are audited by Ays & Co. Chartered Accountants.
During the year the charity made a small surplus of £474, compared with £1,835 in 2019. The charity’s funds at 31 December 2020 amounted to £64,605, of which £64,136 were unrestricted. FoTGA operates an Endowment Fund, the John Jones Legacy Fund with a balance of £6,340. It is anticipated that this fund will be topped up with future legacies and used for specific sponsorship cases chosen by the Trustees.
The main Charitable Activity during the year continued to be the sponsorship of children’s education, with total receipts of £40,568 (2019 £39,815) and expenditure of £32,117 (2019 £36,926), giving a surplus of £8,451, (2018 £2,889). FoTGA continued to pay grants to the students throughout the Coronavirus pandemic, even though schools were closed, to prevent further hardship and enable students to continue studying towards their exams.
Other activities include small projects and humanitarian aid. The net outgoings amounted to £3,416. Humanitarian Aid included £2,627 for rice donated to all our supported students’ families during the Coronavirus pandemic. A further distribution was made in January 2021.
Donations and Sponsorship included Gift Aid of £10,057 for the 2019 and 2020 claims (2018 claim, £9,214). This annual reduction is due to a fall in total donations and sponsorship received and members’ eligibility.
Support costs, amounted to £12,066 (2019 £15,856). This covers salaries, office running costs and governance of the NGO in The Gambia. Only 5% of administrative expenditure related to running the UK charity. The charity benefited from a good exchange rate throughout the year, averaging 66.5 Dalasi to £1, compared with 64 in 2019.
The Coronavirus pandemic has brought to everyone’s attention how global events can affect us in many ways, not just financially. Although unable to travel to The Gambia, new technologies, virtual meetings and mobile phones have enabled the Trustees to be in constant contact with the staff and one another. The book-keeping system installed in 2019 has also ensured that finance transactions could be constantly monitored by the Trustees.
However, government decisions, uncertainty, exchange rate volatility and disruption to tourism are all difficulties which put FoTGA at risk. Although FoTGA has not been badly affected in 2020, the number of sponsors and donors are slowly decreasing, which will ultimately reduce funds. The Trustees policy is to maintain a level of reserves, sufficient to continue paying grants to students already sponsored by FoTGA on an ongoing basis and cover FoTGA’s commitments and legal liabilities in the event of closure of the charity. The Trustees consider that the current reserves are sufficient.
Jackie Massey (Treasurer 2020)
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SPONSORSHIP SECRETARY’S REPORT
FoTGA operates a Sponsorship Scheme providing grants to children and schools. On joining the scheme, the sponsor becomes a member of FoTGA, agrees to pay a monthly subscription and in return will receive updates of their sponsored child’s progress. Once a child has been sponsored by FoTGA, providing they continue to meet certain conditions, they will receive a grant each school term, throughout their education. The grant enables the students to go to school and covers the cost of uniforms, stationery, a satchel, school fees and lunches.
FoTGA maintains a small office in The Gambia which manages the distribution of grants to the students and also forwards reports & letters back to the UK for onward distribution to sponsors. A very important link. The office also arranges for the distribution of gifts from sponsors such as rice, oil, money, bicycles to be delivered to the students and their families.
There is no sure way of attracting new sponsors. A few find FoTGA on their return from The Gambia and ask us to manage students they have met and some find us from the website. Others hear by word of mouth or social media.
At the end of 2020, there were 95 students:
| School Nursery Lower Basic (Primary) Upper Basic (Middle School) Senior Secondary (High School) University |
Grades Age Number 1-3 4-6 2 1-6 7-12 28 7-9 13-15 29 10-12 16-18 33 3 |
|---|---|
The Sponsorship Scheme is intended to support students in State schools up to Grade 12. However, some sponsors continue to support their students if they go on to further education.
Rice delivery to GOVI school for the Blind
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FRIÉND50FThE GAMBlAS0(1AON CIO STATEMENT OF FINANCALAcfNmES YEAR ENDtD 31 OÈCEMbER 2020 I0 2019 U•restrlcted Funds Restilcttd Funds EndowmeTht Funds Totsl funds Tottsl Funds Note INCOME Dtrnaiion5 & Le8acie5 ZA55 33.720 47 5,03S 7.49) 33.720 d2 4013 39.815 Inves¢meni Inc¢me 36,217 S,035 41,252 45,9J7 EXPENOITURE R4isinp F¥n¢s 211 211 40,568 252 43,350 3.787 L819 Other 35.173 3.787 1.818 44,082 NET IfKOMEIIEXPENOITUREI rransfer5 berween lund5 NET MOVEM£NT IN FU14DS 2.361 474 L835 RECONCIUAMONOF FUNDS FU14D5 brou¢htforward 55.435 538 8,158 64,131 6Z296 FU+40S cvwrlEd IgThY•rd 57.796 6.34U 64,605 64,131 FRIENDSOFTHE GAM81AA550aAnON CIO BALANCE SHEET A¢ 31 DECEMÈeR 1020 X20 2019 CentASSet• UK Bank Yèlances ThtGambla 8ènk and Cash 8¥1&t$ Debtorsand Prepa¥mcDts 48.039 8.662 10,141 57,945 6.882 66.841 65.278 Cwrent U•blllltes Idue wlthln Dne yearl Credltors and Accrua15 2.237 1.147 NÉT ASSETS 64.605 64,131 ThÈFundsotThA Charfty Endowmew Funds Ae5trittpd Income Fund5 6.340 469 57,796 4158 539 55,434 64.131 Page 6
FRIENDS OF TNE GAMBIA ASSOCIATIOfrJ CIO NOTESYO THE FINANCIAL SYAYEMENYS YEAR ENOED 31 DECEMBER 2020 I ACCQIJNTING POLICIES 80515 of Preparatjon The Financial Starement5 have been prepared under the hi5tori<al c05t convention, on a Éoing concern basls, in accordance With the Statement ol Recommended Practice ISORPI in ac¢ouniin8 and rEPOrting by Ihariti£5 appllcablc to chailties prcoarin8 theiraccovnts in aciordancc with FRSIO2. The Tru5Tpes conflrm thai the Charlty is a publk benfit pnilty. Currncy Futsds are transferred toThe Gambia on a regular baSiS using a regisiered Foreign ExchanÉe dealer in Th Gambia. Payrnent is and reteiv¢d the same day and reccroled at the exchan8È rare quoted. Tran5?¢tlons are recorded usin8 the monthly average exchange rate. Assets at the end of the flnancial year are converted at the artual ratè on the dav. Exchan8e rate differences occur between the brought farwarLI a55et. monthly average and year end actual ft8ure5. Actual Exchan8e rates on J5t January 2020 68.02 GMD to Él on 31 DÈtember 2020 70.72 GMD to Él Ib Glft Ald GIftAld 15 accounted far when rhe amount can be c31culated wlth a degree of certalnty, norm311y at the earliest of the day of receipt or cl4irn bein8 rnade. Gitt Aid at 25% has been clairned for 2019 and 202Q amcuntin8 to £10,057. Gilt AIO Is claimed on donations r¢ceNert and reported as partof that donation. 2 ANALY51S Of INCOME DonJtlon5 Membership Subscriptions Projecis Humanitarian 1,334 2,378 2,657 6,013 Ib harltable Actlvltles Spansorshlp 40,568 3 ANALYS15 OF EXPEP401TURE 31 CHARITABLE ACllVITIE5 Acllvltv SpDnsor5hip Grants Syppwl ¢ost5 13bl 10.899 603 603 Total 32.117 2.875 5.576 21.257 2,272 4.973 Humènltarlan 7,244 21,257 Grant5 to indlvlduals 19,306 Grant5 to schools 1.951 Prujecls include srDall bulldin8 proiecis ano beèlth Care support Jb SUPPORT ¢0sr5 12,066 40,568 Sponsorshlp Prolert5 Hum•nlt•rf• Tot• Office Runnlng Ernplovment Gwernance Finance 3,540 197 197 3.934 5,207 289 289 S,786 1,041 58 5B 1.156 1,071 60 60 1.190 10.859 603 603 12,066 t15 c0f15idered thar vlrtually all support cosr5 relate ro runnin8 the sponsorshlp scheme. A nominal amount of S% ha¥ bten allocated to Projects and Humatsltarian Aid. Projects and Donations made are showrt net L¥f dirrct expondituro. 4 RESTRicfED FU14D MOVEMENTS Astrl¢ted Fund5 SIF Oyt 358 IOD 1,992 2,657 212 174 12,0111 12,7071 339 so Rlce and Glfts by SpoYYAors Humanitarian bakindik Heblth Centre Gilko¢k FC 11741 80 ETrdowm•nt Fund john Jones Legxy 8,158 11,8181 8,696 5.035 16.9221 The lohn Jone5 Legacy FuDd repre5ent5 the remainlh8 fvnds from an eMPEndablE endowment used for the purpose of providing 8lant5 for 5tudpnt5 tQWaFds the Bakindik Health Care Facility. 6,340 6,809 Vage 7
CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts
Section A Independent Examiner's Report R8POrt to the trusleesl members of Friends of The Gambia Association CIO On a¢¢ounts for the year endod 31 December 2020 Charlty no 1171620 Set out on pago$ NIA I report to the trustees on my examination of the accounts of the above charity for the year ended 3111212020 Responsibllities and As the charity trustees ol the Trust. you are responsible for the preparab'on basi$ of report of the accounts in accordance with the requirements of the Charities Act 2011 1.the Act"). I report in respect of my examination of the Trust's accounts carried out Ljnder section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission undar section 14515llbl of the Act. I have completed my examinaii'on. I confirm that no material matters have come lo my attention in connection with the examination which gives mo cause to believe that in. any material respect.. occounting records were not kept n accordan wrth section 130 of the Act or the acc#)unts do not 8ccord with the accountin9 records Independent examinerf5 Statement I have no concems and have come across no other matters in connection with the examinatK)n lo which attention should be drawn in ordor to &nable a propgr undtrrslanding of the accounts lo be reached. Slgn•d: Date: 2610712021 Name: Yirarnang Darboe-FCCA Relavant professional qualifi¢atlonl$l or body {If any),. Association of Ch8rter&d Certified Accountants IACCAI Addr•$s: DARBOE JUL4 & CO LTD Team Hous6, 1B Sl. Mary Road Watford, England WD18 OEE IER October 2018 Vage
Section B Disclosure Only compl919 If the examiner nee(Js lo highllght matters of concem (see CC32, Indepèndent examination of charty accounts.. dlrections and gUanCe for examlngrsl. There are no matters io be disclosed. Glvè h8r• brl•f dètalls of any Items that the examiner wishe5 to disclose. IER October 2018 Page 9