**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|



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## **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|



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**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 

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## **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 

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## **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<br>,384|40<br>,545||
|Total Fund Carried at the start of the year|73,110|32,565||
|Profit for the financial year|19,384|40,545||
|Dividends<br>- -||||
|Total Funds Carried Forward at the end of the year|92<br>,494|73<br>,110||



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**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<br>,319|72<br>,700|
|**Net current assets**||92<br>,319|72<br>,700|
|**Net assets**||92<br>,494|73<br>,110|
|**Capital and reserves**||||
|Profit and loss account||92,494|73,110|
|**Total' funds**||92<br>,494|73<br>,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 

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**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|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<br>,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|||



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

|**5**|**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). 

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**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<br>,694|63<br>,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<br>,310|31<br>,391|
|**Other operating income**|||
|Government grants|-|8,000|
|**Operating profit**|19<br>,384|40<br>,545|
|**Profit on ordinary activities before taxation**|19<br>,384|40<br>,545|



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**GUINEAN COMMUNITY OF BIRMINGHAM AND THE WEST MIDLANDS** 

# **Independent examiner's report on the accounts** 

|||**Independent examiner's report on the**<br>**accounts**|**Independent examiner's report on the**<br>**accounts**|
|---|---|---|---|
|_Section A                        Independent Examiner’s Report_||||
|**Report**<br>**to**<br>**the**<br>**trustees/**<br>**members of**<br>**On accounts for the year**<br>**ended**<br>**Responsibilities and basis of**<br>**report**<br>**Independent examiner's**<br>**statement**<br>**Signed:**<br>**Name:**<br>**Address:**<br> <br>||||
||**Guinean Community of Birmingham and the West**<br>**Midlands**|||
||Tae Sigauke|||
|||||
|||||
||Union House, 111 New Union Street|||
||Coventry, CV1 2NT|||
|||||



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