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Charity Registration No. 1179022 (England and Wales)

GUINEAN COMMUNITY OF BIRMINGHAM AND THE WEST MIDLANDS ANNUAL REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023

GUINEAN COMMUNITY OF BIRMINGHAM AND THE WEST MIDLANDS ANNUAL REPORT AND UNAUDITED ACCOUNTS CONTENTS

	Page
Charity information	3
Trustees' report	4
Accountants' report	5
Statement of income and retained earnings	6
Statement of financial position	7
Notes to the accounts	8
Detailed profit and loss account	10
Auditors Report	11

GUINEAN COMMUNITY OF BIRMINGHAM AND THE WEST MIDLANDS CHARITY INFORMATION FOR THE YEAR ENDED 31 MARCH 2023

Trustees	Fatoumata Binta Diallo
	Abdoulai Bah
	Amadou Bah
	Mohamed Aliou Alpha Sow
	Kadiatou Diallo
	Mamadou Oury Diallo
	Chadia Diallo
	Safiatou Diallo
Charity Number	1179022 (England and Wales)
Registered Office	MALIN STREET
	SMETHWICK
	BIRMINGHAM
	WEST MIDLANDS
	B66 1 QZ
	UK
Accountants	Accountae Ltd
	Union House
	111 New Union Street
	Coventry
	CV1 2NT

GUINEAN COMMUNITY OF BIRMINGHAM AND THE WEST MIDLANDS (CHARITY NO: 1179022 ENGLAND AND WALES)

TRUSTEES' REPORT

The Trustees present their report and accounts for the year ended 31 March 2023.

Trustees

The following Trustees held office during the whole of the period:

Fatoumata Binta Diallo Abdoulai Bah Amadou Bah

The following Trustees were appointed during the period:

Mohamed Aliou Alpha Sow was appointed on 15 September 2022. Kadiatou Diallo was appointed on 15 September 2022. Mamadou Oury Diallo was appointed on 15 September 2022. Chadia Diallo was appointed on 15 September 2022. Safiatou Diallo was appointed on 15 September 2022.

Safaiyou Barry resigned on 8 July 2022.

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.

Small Company provisions

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

Signed on behalf of the board of Trustees

............................................................................ Abdoulai Bah Trustee Approved by the board on: 27 June 2023

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF TRUSTEES ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF GUINEAN COMMUNITY OF BIRMINGHAM AND THE WEST MIDLANDS FOR THE YEAR ENDED 31 MARCH 2023

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of GUINEAN COMMUNITY OF BIRMINGHAM AND THE WEST MIDLANDS for the year ended 31 March 2023 as set out on pages 6 - 9 from the Charity'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 https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html

This report is made solely to the Board of Trustees of GUINEAN COMMUNITY OF BIRMINGHAM AND THE WEST MIDLANDS, as a body, in accordance with the terms of our engagement letter dated 30 April 2022. Our work has been undertaken solely to prepare for your approval the accounts of GUINEAN COMMUNITY OF BIRMINGHAM AND THE WEST MIDLANDS and state those matters that we have agreed to state to the Board of Trustees of GUINEAN COMMUNITY OF BIRMINGHAM AND THE WEST MIDLANDS, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than GUINEAN COMMUNITY OF BIRMINGHAM AND THE WEST MIDLANDS and its Board of Trustees as a body for our work or for this report.

It is your duty to ensure that GUINEAN COMMUNITY OF BIRMINGHAM AND THE WEST MIDLANDS has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of GUINEAN COMMUNITY OF BIRMINGHAM AND THE WEST MIDLANDS. You consider that GUINEAN COMMUNITY OF BIRMINGHAM AND THE WEST MIDLANDS is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of GUINEAN COMMUNITY OF BIRMINGHAM AND THE WEST MIDLANDS. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

Accountae Ltd Chartered Certified Accountants

Union House 111 New Union Street Coventry CV1 2NT

27 June 2023

GUINEAN COMMUNITY OF BIRMINGHAM AND THE WEST MIDLANDS STATEMENT OF INCOME AND RETAINED EARNINGS FOR THE YEAR ENDED 31 MARCH 2023

	2023	2022
	£	£
Turnover	77,843	74,901
Charitable Activities	(12,149)	(10,965)
Gross profit
	65,694	63,936
Administrative expenses	(46,310)	(31,391)
Charity Commission Grant	-	8,000
Operating profit
	19,384	40,545
Profit on ordinary activities before taxation	19,384	40,545
Tax on profit on ordinary activities	-	-
Profit for the financial year	19 ,384	40 ,545
Total Fund Carried at the start of the year	73,110	32,565
Profit for the financial year	19,384	40,545
Dividends - -
Total Funds Carried Forward at the end of the year	92 ,494	73 ,110

GUINEAN COMMUNITY OF BIRMINGHAM AND THE WEST MIDLANDS STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2023

		2023	2022
	Notes	£	£
Fixed assets
Tangible assets	4	175	410
Current assets
Debtors	5	-	36,814
Cash at bank and in hand		92,319	35,886
		92 ,319	72 ,700
Net current assets		92 ,319	72 ,700
Net assets		92 ,494	73 ,110
Capital and reserves
Profit and loss account		92,494	73,110
Total' funds		92 ,494	73 ,110

For the year ending 31 March 2023 the Charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the Charity to obtain an audit in accordance with section 476 of the Companies Act 2006 but have asked independent person to examine the accounts and report back to the trustees in accordance with the charity commission guidelines.

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of 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 July 2014, and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102

The financial statements were approved by the Board of Trustees and authorised for issue on 27 June 2023 and were signed on its behalf by

Abdoulai Bah Trustee

Charity Registration No. 1179022

GUINEAN COMMUNITY OF BIRMINGHAM AND THE WEST MIDLANDS NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023

1 Statutory information

GUINEAN COMMUNITY OF BIRMINGHAM AND THE WEST MIDLANDS is a Charity, registered in England and Wales, registration number 1179022. The registered office is MALIN STREET, SMETHWICK, BIRMINGHAM, WEST MIDLANDS, B66 1 QZ, UK.

2 Compliance with accounting standards

The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.

3 Accounting policies

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

Basis of preparation

The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.

Grants

Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP).

Tangible fixed assets and depreciation

Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives: 5

Computer equipment Laptops and Printers

	Computer equipment	Laptops and Printers
4	Tangible fixed assets	Computer
		equipment
		£
	Cost or valuation	At cost
	At 1 April 2022	1,174
	At 31 March 2023	1 ,174
	Depreciation
	At 1 April 2022	764
	Charge for the year	235
	At 31 March 2023	999
	Net book value
	At 31 March 2023	175
		410
	At 31 March 2022

GUINEAN COMMUNITY OF BIRMINGHAM AND THE WEST MIDLANDS NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023

Debtors	2023	2022
	£	£
Amounts falling due within one year
Other debtors	-	36,814

6 Loans to Trustees

No loans were made to Trustees during the financial year

7 Transactions with related parties

None of the trustees have been paid any remuneration or received any other benefits from an employment with the charity or a related entity

8 Average number of employees

During the year the average number of employees was 40 (2022: 40).

GUINEAN COMMUNITY OF BIRMINGHAM AND THE WEST MIDLANDS

DETAILED PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31 MARCH 2023

This schedule does not form part of the statutory accounts.

	2023	2022
	£	£
Turnover
Sales	77,843	74,901
Cost of sales Gross profit	65 ,694	63 ,936
Administrative expenses
Purchases	12,149	10,965
Wages and salaries	21,155	14,320
Travel and subsistence	300	435
Rent	12,000	12,000
Rates	-	200
Light and heat	3,545	2,429
Telephone and fax	196	200
Stationery and printing	-	128
Information and publications	-	162
Subscriptions	-	107
Bank charges	236	23
Insurance	999	34
Equipment expensed	825	25
Software	249	115
Repairs and maintenance	930	50
Depreciation	235	-
Sundry expenses	887	763
Accountancy fees	400	400
Solicitors fees	4,353	-
	46 ,310	31 ,391
Other operating income
Government grants	-	8,000
Operating profit	19 ,384	40 ,545
Profit on ordinary activities before taxation	19 ,384	40 ,545

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