# **Guinean Community of Birmingham and the West Midlands (GCBWM)** # **Trustees’ Annual Report** **From: Period start date:** 01/04/2020 **To Period end date:** 31/03/2021 **Charity registration number:** 1179022 The Trustees present their report and accounts for the year ended 31 March 2021. Our charity has been hit hard by the COVID-19 pandemic, we were not able to do many support activities as we usually do due to regular lockdowns during the financial year. We were also financially hit by the pandemic as many of our donors lost their job and were not able to donate to the charity, most of our activities were moved online so managed to gather the community and deliver some support activities online. ## **Trustees** The following Trustees held office during the whole of the period: Abdulai Bah Amadou Bah Safaiyou Barry Fatoumata Binta Diallo ## **Statement of Trustees' responsibilities** The Trustees are responsible for preparing the report and accounts in accordance with applicable law and regulations. Charity law requires the Trustees to prepare accounts for each financial year. Under that law, the Trustees have elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under Charity law 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 profit or loss of the Charity for that period. In preparing these accounts, the Trustees are required to: - select suitable accounting policies and then apply them consistently. - make judgements and estimates that are reasonable and prudent; - prepare the accounts on the going concern basis unless it is inappropriate to presume that the Charity will continue in business. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that The accounts comply with the Companies Act 2006. 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 ## **Objectives and Activities** The objectives of the GCBWM are still the same, which is Promoting social inclusion for the public benefit. This was achieved by assisting people from being socially excluded within the community, assisting their educational needs and the provision of facilities for recreational and leisure activities. We have a building where socially/economically disadvantaged people are meeting for regular cultural and recreational activities. We also organized BBQ’s and Day Trips for the community to help economically disadvantaged people in gaining confidence and self esteem The trustees can confirm that the charity has fully complied with the guidance issued by the Charity Commission on public benefits. All our activities have been carried out to benefit the public ## **Achievements and Performance** The charity has rented a building to carry out the main activities. The building is used for the benefit of the whole community. Unfortunately the building was closed most of the times during the year due to the lockdowns imposed by the government. The provision of building is a major achievement as we organize various social and cultural activities during the year. These activities have helped people to gain confidence, they made friends within the community which helped eradicate their social issues. We have also provided financial support for bereavements and funeral costs. ## **Financial Review** The charity financial processes and systems have been reviewed, and we believe that we have robust controls in place to make sure that the financial statements are true and fair. We have a very good bank balance to operate as a going concern. We make sure that we have bank reserves of more than £50k at the end of each financial year. There are no going concern uncertainties at the end of the financial year in our view ## **Structure, Governance and Management** The charity and its property are managed and administered by trustees in accordance with the constitution. There have been no resignations or additions to the trustee board during the financial year. Signed on behalf of the board of directors ## Safaiyou Barry Approved by the board on: 19 September 2021 Charity Name: Guinean Community of Birmingham and West Midlands FINANCIAL STATEMENTS YEAR END 31st MARCH 2021 GUINEAN COMMUNITY OF BIRMINGHAM AND THE WEST MIDLANDS MALIN STREET SMETHWICK BIRMINGHAM B66 1 QZ B66 1QZ ## CONTENT PAGE |CONTENT|PAGE| |---|---| |INCOME AND EXPENDITURE ACCOUNT
BALANCE SHEET
BASIS OF PREPARATION
ACCOUNTING POLICIES
ANALYSIS OF INCOME
ANALYSIS OF EXPENDITURE
PAID EMPLOYEES
TANGIBLE FIXED ASSETS
DEBTORS AND PREPAYMENTS, CASH AT BANK
CREDITORS AND ACCRUALS, AND EVENTS AFTER THE REPORTING DATE
TRANSACTIONSWITH TRUSTEES|3
4
5
6-8
9
10
11
12
13
14
15| |**Charity Name: Guinean Community of Birmingham and West Midlands**
Charity No
1179022
Period start date
**Apr-20**
**To**
Period end
date
**Mar-21**
Annualaccountsforthe period|**Charity Name: Guinean Community of Birmingham and West Midlands**
Charity No
1179022
Period start date
**Apr-20**
**To**
Period end
date
**Mar-21**
Annualaccountsforthe period|**Charity Name: Guinean Community of Birmingham and West Midlands**
Charity No
1179022
Period start date
**Apr-20**
**To**
Period end
date
**Mar-21**
Annualaccountsforthe period|**Charity Name: Guinean Community of Birmingham and West Midlands**
Charity No
1179022
Period start date
**Apr-20**
**To**
Period end
date
**Mar-21**
Annualaccountsforthe period|Charity No|1179022|| |---|---|---|---|---|---|---| ||Annualaccountsforthe period|||||| ||Period start date|**Apr-20**|**To**|Period end
date|**Mar-21**|| |||||||| |**Section A**|**Statement of financial activities**|||||| |**Recommended categories by**
**activity**
**Incoming resources (Note 3)**
**Income and endowments from:**
Membership Contributions
Charitable activities
Other trading activities
Investments
Separate material item of income
Other
**Resources expended (Note 6)**
**Expenditure on:**
Charitable activities
Administrative expenses - Employee costs
Rent
Utilities
Repair
Stationery and printing
Internet
Information and publications
Other
Net gains/(losses) on investments
**Extraordinary items**
Other gains/(losses)
**_Reconciliation of funds:_**
1
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use||**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05||||| |||36,023|-|-|36,023|11,424| |||29,168|-|-|29,168|19,453| |||-|-|-|-|-| |||-|-||-|-| |||-|-|-|-|-| |||8|-|-|8|-| |||65,199|-|-|65,199|30,877| |||||||| |||21,023|-|-|21,023|1,990| |||14,000|-|-|14,000|9,455| |||13,080|-|-|13,080|13,160| |||2,937|-|-|2,937|1,201| |||1,465|-|-|1,465|-| |||177|-|-|177|-| |||401|-|-|401|-| |||111|||111|| |||-|-|-|-|913| |||53,194|-|-|53,194|26,719| |||||||| |||12,006|-|-|12,006|4,158| |||-|-|-|-|-| |||12,006|-|-|12,006|4,158| |||-|-|-|-|-| |||-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||12,006|-|-|12,006|4,158| |||||||| |||-|-|-|-|-| |||12,006|-|-|12,006|4,158| |||||||| Page 3 of 15 **Section B Balance sheet** |**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees||**Unrestricted**
**funds**
**£**
F01|
**Restricted**
**income**
**funds**
**£**
F02|**Endowment**
**funds**
**£**
F03|**Total this**
**year**
**£**
F04|**Total last**
**year**
**£**
F05| |---|---|---|---|---|---|---| |||-|-|-|-|-| |||-|-|-|-|1,174| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|1,174| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||31,920|-|-|31,920|76,736| |||31,920|-|-|31,920|76,736| |||||||| |||-|-|-|-|-| |||||||| |||31,920|-|-|31,920|76,736| |||||||| |||31,920|-|**-**|31,920|77,909| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||||||| |||31,920|-|-|31,920|77,909| |||||||| |||-|||-|-| ||||-||-|-| |||||-|-|-| ||||||-|| |||-|-|-|-|-| |||||||| |||Signature||Print Name||Date of
approval
dd/mm/yyyy| |||||MrSafaiyouBarry||30/10/2021| |||||Amadou Bah||30/10/2021| Page 4 of 15 ## **Section C Notes to the accounts** ## Note 1 **Basis of preparation** ## **1.1 Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: - the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 J• and with the Charities Act 2011.l 2014 The charity constitutes a public benefit entity as defined by FRS 102.* ## **1.2 Going concern** The charity has a healthy bank balance as at the end of Mar-20 (£76,736) which allows it to operate as a going concern No going concern as at the end of the financia year hat make the going concern assumption doubtful; These accounts are prepared on a going concern basis ## **1.3 Change of accounting policy** ## **1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). ## **1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). Page 5 of 15 **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies 2.2 INCOME** ## **Recognition of income** These are included in the Statement of Financial Activities (SoFA) when:  the charity becomes entitled to the resources; · it is more likely than not that the trustees will receive the resources; and  the monetary value can be measured with sufficient reliability. There has been no offsetting of assets and liabilities, or income and expenses, unless required or **Offsetting** permitted by the FRS 102 SORP or FRS 102. Grants and donations are only included in the SoFA when the general income recognition **Grants and donations** criteria are met (5.10 to 5.12 FRS102 SORP). In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). **Legacies** Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. **Government grants** The charity has not received government grants in the reporting period Gift Aid receivable is included in income when there is a valid declaration from the donor. **Tax reclaims on** Any Gift Aid amount recovered on a donation is considered to be part of that gift and is **donations and gifts** treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. **Contractual income and** This is only included in the SoFA once the charity has provided the related goods or **performance related** services or met the performance related conditions. **grants** Donated goods are measured at fair value (the amount for which the asset could be **Donated goods** exchanged) unless impractical to do so. 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 and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Page 6 of 15 |**Donated services and**|Donated services and facilities are included in the SOFA when received at the value of| |---|---| |**facilities**|the gift to the charity provided the value of the gift can be measured reliably.| ||Donated services and facilities that are consumed immediately are recognised as income| ||with an equivalent amount recognised as an expense under the appropriate heading in| ||the SOFA.| |**Support costs**|The charity has not incurred expenditure on support costs.| |**Volunteer help**|The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.| |**Income from interest,**|This is included in the accounts when receipt is probable and the amount receivable can| |**royalties and dividends**|be measured reliably.| |**Income from membership**|Membership subscriptions received in the nature of a gift are recognised in Donations| |**subscriptions**|and Legacies.| ||Membership subscriptions which gives a member the right to buy services or other| ||benefits are recognised as income earned from the provision of goods and services as| ||income from charitable activities.| |**Settlement of insurance**
**claims**|Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income
in the SoFA.| |**Investment gains and**
**losses**|This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the| ||year.| |**2.3 EXPENDITURE**|**AND LIABILITIES**| |**Liability recognition**|Liabilities are recognised where it is more likely than not that there is a legal or| ||constructive obligation committing the charity to pay out resources and the amount of the| ||obligation can be measured with reasonable certainty.| |**Governance and support**
**costs**|Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.| ||Support costs include central functions and have been allocated to activity cost| ||categories on a basis consistent with the use of resources, eg allocating property costs| ||by floor areas, or per capita, staff costs by the time spent and other costs by their usage.| |**Grants with performance**
**conditions**|Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.| |**Grants payable without**
**performance conditions**|Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.| |**Redundancy cost**|The charity made no redundancy payments during the reporting period.| |**Deferred income**|No material item of deferred income has been included in the accounts.| |**Creditors**|The charity has no creditors which are measured at settlement amounts less any trade
discounts| Page 7 of 15 ||A liability is measured on recognition at its historical cost and then subsequently| |---|---| |**Provisions for liabilities**|measured at the best estimate of the amount required to settle the obligation at the| ||reporting date| |**Basic financial**
**instruments**|The charity accounts for basic financial instruments on initial recognition as per
paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.| |**2.4 ASSETS**|| |**Tangible fixed assets for**|These are capitalised if they can be used for more than one year, and cost at least £200| |**use by charity**|| ||They are valued at cost.| ||The depreciation rates and methods used are disclosed in note 9.2.| |**Intangible fixed assets**|The charity has intangible fixed assets, that is, non-monetary assets that do not have| ||physical substance but are identifiable and are controlled by the charity through custody| ||or legal rights. The amortisation rates and methods used are disclosed in note 9.5| ||They are valued at cost.| |**Heritage assets**|The charity has heritage assets, that is, non-monetary assets with historic, artistic,| ||scientific, technological, geophysical or environmental qualities that are held and| ||maintained principally for their contribution to knowledge and culture. The depreciation| ||rates and methods used as disclosed in note 9.6.1.4.| ||They are valued at cost.| |**Investments**|Fixed asset investments in quoted shares, traded bonds and similar investments are| ||valued at initially at cost and subsequently at fair value (their market value) at the year| ||end. The same treatment is applied to unlisted investments unless fair value cannot be| ||measured reliably in which case it is measured at cost less impairment.| ||Investments held for resale or pending their sale and cash and cash equivalents with a| ||maturity date of less than 1 year are treated as current asset investments| |**Stocks and work in**|Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable| |**progress**|value.| ||Goods or services provided as part of a charitable activity are measured at net realisable value based| ||on the service potential provided by items of stock.| ||Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.| ||Debtors (including trade debtors and loans receivable) are measured on initial recognition at| |**Debtors**|settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they| ||are measured at the cash or other consideration expected to be received.| ||The charity has no investments which it holds for resale or pending their sale and cash and cash| |**Current asset investments**|equivalents with a maturity date less than one year. These include cash on deposit and cash
equivalents with a maturity date of less than one year held for investment purposes rather than to| ||meet short term cash commitments as they fall due.| ||They are valued at fair value except where they qualify as basic financial instruments.| Page 8 of 15 ## **Section C Notes to the accounts (cont)** ## **Note 3 Analysis of income** |Membership subscriptions and sponsorships
which are in substance donations
GiftAid
Legacies
General grants provided by government/other
charities
Donated goods,facilities and services
Other
**Total**
These are fundraising activities during special
events
Other
**Total**
Other
**Total**
Interestincome
Dividendincome
Rentalandleasingincome
Other
**Total**
**Total**
Conversionofendowmentfundsintoincome
Gain on disposal of a tangible fixed asset held
for charity's own use
Gain on disposal of a programme related
investment
Royalties from the exploitation of intellectual
propertyrights
Other
**Total**
**Analysis**
**Membership**
**Contribution**
**s**
**Charitable**
**activities:**
**TOTAL INCOME**
**Other:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**|**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**| |---|---|---|---|---|---|---| ||Membership subscriptions and sponsorships
which are in substance donations|36,023|-|-|36,023|-| ||GiftAid|-|-|-|-|-| ||Legacies|-|-|-|-|-| ||General grants provided by government/other
charities|-|-|-|-|-| ||Donated goods,facilities and services|-|-|-|-|-| ||Other|-|-|-|-|| ||**Total**|36,023|-|-|36,023|11,424| |||||||| ||These are fundraising activities during special
events|
29,168|-|-|29,168|19,453| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|29,168|-|-|29,168|19,453| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|8|-|-|-|-| ||**Total**|8|-|-|-|-| |||||||| ||Interestincome|-|-|-|-|-| ||Dividendincome|-|-|-|-|-| ||Rentalandleasingincome|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Conversionofendowmentfundsintoincome|-|-|-|-|-| ||Gain on disposal of a tangible fixed asset held
for charity's own use|
-|-|-|-|-| ||Gain on disposal of a programme related
investment|-|-|-|-|-| ||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||65,199|-|-|65,191|30,877| Page 9 of 15 **Section C Notes to the accounts (cont)** ## **Note 6 Analysis of expenditure** |**Note 6**|**Analysis of expenditure**|||||| |---|---|---|---|---|---|---| |**Expenditure on**
**raising funds:**|**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**||||| ||Incurred during fundraising events: hall
rental,food…|21,023|-|-|21,023|1,990| ||Incurred seeking legacies|-|-|-|-|-| ||Incurred seeking grants|||||| ||Operating membership schemes and
social lotteries|||||| ||Other expenses: disposables|688||||913| ||Fudraising agents|||||| ||Rent collection, property
repairs and maintenance
charges|14,545||||13,160| ||Staff Costs|14,000||||9,455| ||Advertising, marketing, direct mail and
publicity|-|-|-|-|-| ||Utilities|2,937|-|-|2,937|1,201| ||Other trading activities|||||| ||Investment management costs:|-|-|-|-|| ||Portfoliomanagement costs|-|-|-|-|-| ||Cost of obtaining investment advice|-|-|-|-|-| ||Investment administration costs|-|-|-|-|-| ||Intellectual property licencing costs|-|-|-|-|-| ||Rent collection, property repairs and
maintenance charges|-|-|-|-|-| |||-|-|-|-|-| ||**Total expenditure on raising funds**|53,194|
-|-|23,960|26,719| |**TOTAL EXPENDITURE**|53,194|-|-|23,960|26,719| |---|---|---|---|---|---| Page 10 of 15 **Section C Notes to the accounts (cont)** ## **Note 11 Paid employees** ## **11.1 Staff Costs** |**Salaries and wages - Imam salaries**
**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution scheme)**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||14,000|9,455| ||-|-| ||-|| ||-|-| ||14,000|9,455| ## **The Imam of the Masjid is paid for running the prayers** ## **No employees received employee benefits for the reporting period of more than £60,000** |**Band**|**Number of employees**| |---|---| |**£60,000 to £69,999**|0| |**£70,000 to £79,999**|0| |**£80,000 to £89,999**|0| |**£90,000 to £99,999**|0| |**£100,000 to £109,999**|0| ||| ||| ||| ## **No amount is paid to key management personnel (including trustees and senior management) for their services to the charity** |**11.2 Average head count in the year**
**The parts of the charity in which the**
**employees work**||**This year**
**Number**|**Last year**
**Number**| |---|---|---|---| ||**Fundraising**|12|12| ||**Charitable Activities**|12|12| ||**Governance**|8|8| ||**Other**|8|8| ||**Total**|40|40| ## **11.3 Ex-gratia payments to employees and others (excluding trustees)** ## **No ex-gratia payments were made during the year** ## **11.4 Redundancy payments** _**No redundancy payments were made during this period**_ Page 11 of 15 **Section C Notes to the accounts (cont)** ## **Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_ ## **14.1 Cost or valuation** |At the beginning of
the year
Additions
Revaluations
Disposals
Transfers *
At end of the year|**Mar-21 Prior year**
~~**funds**~~|**Mar-21 Prior year**
~~**funds**~~|**Mar-21 Prior year**
~~**funds**~~|**Mar-21 Prior year**
~~**funds**~~|**Mar-21 Prior year**
~~**funds**~~|**Mar-21 Prior year**
~~**funds**~~| |---|---|---|---|---|---|---| ||**Freehold land**
**& buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery and**
**motor vehicles**
**£**|
**Fixtures,**
**fittings and**
**equipment**
**£**|**Total**
**£**|**Total**| |||-|-|1,174|1,174|484| ||-|-|-|-|-|983| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|1,174|1,174|1,467| ## **14.2 Depreciation and impairments** |****Basis**
**** Rate**
At beginning of the
year
Disposals
Depreciation
Impairment
Transfers*
At end of the year
Net book value at the
beginning of the year
Net book value at the
end of the year
**14.3 Net book value**|SL|SL|SL|SL|SL|Straight Line| |---|---|---|---|---|---|---| ||20%|||||| |||||||| ||-|-|-|293.01|97|97| ||-|-|-|-|-|-| ||-|-|-|234.70|235|197| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|528|528|293| |||||||| ||-|-|-|1,174|1,174|387| ||-|-|-|646|646|1,174| Page 12 of 15 ## **Section C Notes to the accounts (cont)** ## **Note 19 Debtors and prepayments** _**The charity has no debtors or prepayments during the year**_ |**_The charity has no debtors or prepayments during_**
**_the year_**
**Note 19 Debtors and prepayments**||| |---|---|---| |**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**| ||-|-| ||-|-| ||-|-| ||-|-| **Total** ## _**No material debtor is recoverable more than a year after the reporting date.**_ ## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)** |**Note 24 Cash at bank and in hand**
**Other**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**
**Cash at bank and on hand**
**Total**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| |||| ||**This year**
**£**|**Last year**
**£**| ||-|-| ||-|-| ||31,920|76,736| ||-|-| ||31,920|-| Page 13 of 15 **Section C Notes to the accounts (cont)** ## **Note 20 Creditors and accruals** _**The charity has no creditors or accruals at the end of the reporting period**_ ## **20.1 Analysis of creditors** |**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due**
**within oneyear**|**Amounts falling due**
**within oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ## **20.2 Deferred income** _**The charity has no deferred income.**_ ## _**Movement in deferred income account**_ **Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period** |**This year**
**£**|**Last year**
**£**| |---|---| |-|-| |-|-| |-|-| |-|-| ## **Note 26 Events after the end of the reporting period** **No events after the balance sheet date occurred No financial effect of event after the balance sheet date occurred** Page 14 of 15 **Section C Notes to the accounts (cont)** ## **Note 28 Transactions with trustees and related parties** _**The charity has NO transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note.**_ ## **28.1 Trustee remuneration and benefits** **None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity** ## _**In the period the charity has not paid trustees remuneration and benefits.**_ |**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**| |---|---|---|---|---|---|---| |||**This year**||||**Last year**| |||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**| |||**£**|**£**||**£**|**£**| |||||||| |||||||| |||||||| |||||||| ## **28.2 Trustees' expenses** _**The charity has not paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note.**_ ## **No trustee expenses have been incurred** |**Type of expenses reimbursed**|**This year**|**Last year**| |---|---|---| ||**£**|**£**| |**Travel**||| |**Subsistence**||| |**Accommodation**||| |**Other (please specify):**||| |||| |**TOTAL**||| ## **28.3 Transaction(s) with related parties** ## **There have been no related party transactions in the reporting period** |**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad**
**debts at period end**|**Amounts**
**written off**
**during**
**reporting**
**period**| |---|---|---|---|---|---|---| ||||**£**|**£**|**£**|**£**| |||||||| |||||||| |||||||| |||||||| Page 15 of 15 **Independent examiner's report on the accounts** ## **Section A Independent Examiner’s Report** > **Report to the trustees/ Guinean Community of Birmingham and the West Midlands members of On accounts for the year** 31[st] March 2021 **Reg** 1179022 **ended** I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31st March 2021 **Responsibilities and** As the charity's trustees, you are responsible for the preparation of the **basis of report** accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. **Independent** I am qualified to undertake the examination by being a part qualified **examiner's statement** member of the Association of Chartered Certified Accountants (ACCA) I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:  the accounting records were not kept in accordance with section 130 of the Charities Act; or  the accounts did not accord with the accounting records; or  the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. |||| |---|---|---| |**Signed:**
**Name:**
**Address:**

|T Sigauke|31/10/2021| |||| ||Tae Sigauke|| |||| |||| ||Union House, 111 New Union Street|| ||Coventry, CV1 2NT|| |||| 1