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2024-02-27-accounts

Charity Registration No. 1182250 (England and Wales)

TOUBA COMMUNITY BRISTOL CHARITY

Charitable Incorporated Organization -CIO

CHARITY REGISTRATION No: 1182250

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 27 FEBRUARY 2024

1

TOUBA COMMUNITY BRISTOL CHARITY CIO - FOUNDATION – Charity Number 1182250 ANNUAL REPORT AND ACCOUNTS FOR THE PERIOD ENDED 27 FEBRUARY 2024

ANNUAL REPORT AND UNAUDITED ACCOUNTS CONTENTS

Page
Legal and Administrative information 3
Trustees' report 4-6
Structure, Governess, and Management 7-8
Statement of financial Activities 9
Statement of financial position 10
Notes to the accounts 11-23
Independent Examiner's Report 24

2

TOUBA COMMUNITY BRISTOL CHARITY CIO - FOUNDATION – Charity Number 1182250 ANNUAL REPORT AND ACCOUNTS FOR THE PERIOD ENDED 27 FEBRUARY 2024

CHARITY INFORMATION

Trustees at 27 February 2024 Dame Gueye-(Chair) Modou Ndiaye Moustapha Beye Ibrahima Ndiaye Ndeye Awa Beye Ameth Samb Mbacke Djite David Blathase Sidy Lamine Mbacke Gaydi M Diop Charity Number 1182250 (England and Wales) Date of Registration 28[th] Feb 2019 Start of Financial Period 28th Feb 2023 End of Financial Period 27th Feb 2024 Legal Status Charitable Incorporated Organization - CIO

GOVERNING INSTRUMENT CIO - Association Registered 28 Feb 2019 Objects

The charity aims to support young people through recreational activities and skill development, advance the Islamic religion and Mouridism in Bristol, benefit residents of Bristol (particularly of Senegalese and Gambian origin) by promoting education and improving social welfare, and promote social inclusion by helping socially excluded individuals integrate into society, especially within the Senegalese and Gambian communities.

Registered Office 31 Stockwood Crescent Bristol BS4 IAN Bankers Barclays Bank PLC Independent Examiners AMZES ACCOUNTANTS Amzes Ltd 232-236 Green Street London London E7 8LE

3

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 27 FEB 2024

The trustees present their report and accounts for the year ended 27 FEBRUARY 2024.

TRUSTEES

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

Dame Gueye-(Chair) Modou Ndiaye Moustapha Beye Ibrahima Ndiaye Ndeye Awa Beye Ameth Samb Mbacke Djite David Blathase Sidy Lamine Mbacke Gaydi M Diop

OBJECTIVES OF THE CHARITY

The charity’s objectives are:

  1. To advance in life and promote the social inclusion of young people through:

  2. The provision of recreational and leisure time activities provided in the interest of social welfare, designed to improve their conditions of life.

  3. Providing support and activities that develop their skills, capacities, and capabilities to enable them to participate in society as mature and responsible individuals.

  4. To advance the Islamic religion and Mouridism in Bristol for the benefit of the public through:

  5. Holding prayer meetings, lectures, and public celebrations of religious festivals.

  6. Producing and distributing literature on Islam and Mouridism to enlighten others about these religious practices.

  7. To further or benefit the residents of Bristol , particularly, but not exclusively, those of Senegalese and Gambian origin, without distinction of sex, sexual orientation, race, or political, religious, or other opinions, by:

  8. Associating together residents, local authorities, voluntary organizations, and others in a common effort to advance education.

  9. Providing facilities in the interests of social welfare for recreation and leisure time activities with the objective of improving the conditions of life for residents.

  10. In furtherance of these objectives, the charity may establish or secure the establishment of a community centre and may maintain, manage, or cooperate with any statutory authority in the maintenance and management of such a centre to support activities promoted by the charity.

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TRUSTEES ANNUAL REPORT (continued) FOR THE YEAR ENDED 27 FEB 2024

  1. To promote social inclusion for the public benefit by working with people in Bristol who are socially excluded on the grounds of ethnic origin, religion, belief, or creed, particularly, but not exclusively, members of the Senegalese and Gambian communities. This will be achieved by:

  2. Providing a local network group that encourages and enables members of these communities to participate more effectively in the wider community.

  3. Increasing or coordinating opportunities for members of these communities to engage with service providers, thereby enabling those providers to adapt their services to better meet the needs of the community.

Area of benefit : Bristol.

ACHIEVEMENTS AND PERFORMANCE

For the year ended 27 February 2024, Touba Community Bristol Charity successfully raised a total income of £52,152 through generous donations from the general public and voluntary contributions from trustees. These funds were crucial in delivering various community-focused initiatives and programs.

Significant achievements during the year include the successful organization of several community and social events, supported by venue rentals and related expenses. These events have been instrumental in promoting social inclusion and fostering community engagement. The charity has also efficiently managed its administrative activities to ensure smooth operations and continued impact within the local community.

Through careful financial management, Touba Community Bristol Charity remains committed to advancing its charitable objectives and supporting the needs of the community.

PLANS FOR FUTURE PERIODS

In the coming year, Touba Community Bristol Charity aims to expand its community programs, with a focus on increasing youth development activities and promoting social inclusion through more events and educational initiatives. The charity plans to strengthen its religious and cultural programs, enhance partnerships with local authorities, and secure a permanent community centre for its activities. Efforts will also be made to diversify funding sources to ensure sustainability and long-term growth, enabling the charity to continue supporting the needs of the community effectively.

RESERVES POLICY

The trustees have set forth a reserves policy aimed at ensuring the continuity of the Charity's core activities during unforeseen challenges. This policy emphasizes the maintenance of reserves at a level sufficient to mitigate risks and meet organizational commitments, while also ensuring a portion of reserves are readily accessible if needed.

5

TRUSTEES ANNUAL REPORT (continued) FOR THE YEAR ENDED 27 FEB 2024

PUBLIC BENEFIT STATEMENT

In compliance with the Charities Act 2011, the Trustees have diligently considered the public benefit guidance provided by the Charity Commission in exercising their powers and duties. Our activities and initiatives are undertaken with the primary objective of serving the public good and advancing our charitable mission.

RISK MANAGEMENT

Touba Community Bristol Charity recognizes the importance of robust risk management practices in safeguarding the interests of the charity and its stakeholders. As such, the Trustees regularly review and assess major risks faced by the charity, implementing appropriate measures to mitigate these risks and ensure organizational resilience.

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The Charities Act 2011 imposes on trustees the duty to diligently prepare financial statements annually, ensuring they accurately reflect the Charity's financial status and surplus for the given period. In fulfilling this obligation, trustees are entrusted with several key responsibilities. They must carefully select appropriate accounting policies and consistently apply them. Furthermore, trustees are expected to exercise prudent judgment when making estimates and judgments, ensuring they are both reasonable and sound. Moreover, it is the trustees' responsibility to prepare financial statements based on the assumption that the charity will continue operating as a going concern, unless circumstances dictate otherwise.

In addition to financial reporting, trustees are accountable for maintaining comprehensive accounting records that provide a clear and transparent overview of the Charity's transactions. These records should be detailed enough to accurately portray the Charity's financial position and ensure compliance with legal requirements outlined in the Charities Act 2011. Furthermore, trustees are entrusted with the vital task of safeguarding the Charity's assets, necessitating the implementation of adequate measures for fraud prevention and detection.

Signed on behalf of the trustees

............................................................................

Dame Gueye

Chair Trustee

Approved by the trustees on: 16 September 2024

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STRUCTURE, GOVERNANCE, AND MANAGEMENT

Touba Community Bristol, registered on 28th February 2019 as a Charitable Incorporated Organization (CIO), operates with a robust governance and management framework to ensure effective oversight and implementation of its charitable activities. The organization is dedicated to maintaining high standards of governance and accountability.

CHARITY REGISTRATION DETAILS

CHARITY POLICIES

Touba Community Bristol adheres to a comprehensive set of policies designed to promote transparency, accountability, and ethical conduct. These policies cover various aspects of organizational management and governance, including:

  1. Bullying and Harassment Policy and Procedures: Ensuring a safe and respectful environment for all stakeholders by addressing issues related to bullying and harassment effectively.

  2. Complaints Handling: Providing a fair and systematic process for addressing grievances and concerns raised by stakeholders.

  3. Complaints Policy and Procedures: Outlining the procedures for managing and resolving complaints within the organization.

  4. Conflicting Interests: Managing and disclosing conflicts of interest among trustees, staff, and volunteers to maintain integrity and impartiality.

  5. Engaging External Speakers at Charity Events Policy and Procedures: Setting guidelines for the engagement of external speakers to ensure alignment with the charity's mission and values.

  6. Financial Reserves Policy and Procedures: Establishing policies for maintaining adequate financial reserves to support the charity's operations and sustainability.

  7. Internal Charity Financial Controls Policy and Procedures: Implementing controls to ensure the effective management and safeguarding of the charity's financial resources.

  8. Internal Risk Management Policy and Procedures: Identifying and mitigating risks to the charity's operations, finances, and reputation through robust risk management practices.

  9. Investing Charity Funds Policy and Procedures: Providing guidelines for the prudent investment of charity funds to optimize returns while managing risks.

  10. Risk Management: Comprehensive approach to identifying, assessing, and mitigating risks to safeguard the charity’s long-term sustainability.

  11. Safeguarding Policy and Procedures: Prioritizing the protection and welfare of vulnerable beneficiaries through effective safeguarding measures.

  12. Safeguarding Vulnerable Beneficiaries: Ensuring robust procedures are in place to protect vulnerable individuals served by the charity.

  13. Serious Incident Reporting Policy and Procedures: Establishing procedures for reporting and managing serious incidents to comply with regulatory requirements and ensure transparency.

  14. Social Media Policy and Procedures: Guidelines for the appropriate use of social media to protect the charity's reputation and ensure compliance with legal and ethical standards.

  15. Trustee Conflicts of Interest Policy and Procedures: Managing conflicts of interest among trustees to uphold the charity’s integrity and decision-making process.

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  1. Trustee Expenses Policy and Procedures: Outlining policies for reimbursing trustee expenses in a fair and transparent manner.

  2. Volunteer Management: Providing guidance and support to volunteers, ensuring their effective engagement and contribution to the charity’s mission.

GOVERNANCE STRUCTURE

Touba Community Bristol operates under a governance structure that includes a Board of Trustees responsible for overseeing the strategic direction and decision-making processes of the organization. The Board ensures compliance with regulatory requirements, adherence to the charity’s mission, and effective stewardship of resources.

GOVERNING DOCUMENT

In summary, Touba Community Bristol is committed to upholding the highest standards of governance, management, and accountability to fulfill its charitable mission effectively.

8

TOUBA COMMUNITY BRISTOL CHARITY STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 27 Feb 2024

Incoming resources (Note 1)
Income and endowments from:
Donations and legacies
Charitable activities-(Grants & Contracts)
Other trading activities
Investments
Separate material item of income
Other
Total
Resources expended (Note 2)
Expenditure on:
Raising funds
Cost of Charitable activities
Governance Costs
Other
Total
before investment
gains/(losses)
Net gains/(losses) on investments
Net income/(expenditure)
Extraordinary items
Transfers between funds
gains/(losses):
Loans & Advances
Other gains/(losses)
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
Restricted
income funds
Endowment
funds
£
£
£
F01
F02
F03
51,897
-
-
-
-
-
-
-
255
-
-
-
-
-
-
-		 Total funds
27 FEB 2024
Prior year
funds
27 FEB 2023
£
£
F04
F05
51,897
52,985
-
-
-
-
255
70
-
-
-
-
52,152
-
-		 52,152
53,055
-
-
-
34,935
-
-
-
-
-
-
-
-		 -
-
34,935
30,054
-
-
-
-
34,935
-
-		 34,935
30,054
17,217
-
-		 17,217
23,001
-
-
-		 -
-
17,217
-
-		 17,217
23,001
-
-
-
-
-
-
-
-
-
-		 -
-
-
-
-
-
-
-
17,217
-
-		 17,217
23,001
93,215
-
-		 93,215
70,214
110,432
-
-		 110,432
93,215

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TOUBA COMMUNITY BRISTOL CHARITY STATEMENT OF FINANCIAL POSITION AS AT 27 FEBRUARY 2024

Fixed assets
Intangible assets
Tangible assets
Total fixed assets
Current assets
Stocks
Debtors
Cash at bank and in hand (Note 9)
Total current assets
Creditors: amounts falling due within
one year (Note 8)
Net current assets/(liabilities)
Total assets less current liabilities
Creditors: amounts falling due after
one year (Note 8)
Total net assets or liabilities
Funds of the Charity
Restricted income funds (Note 10)
Unrestricted funds
Revaluation reserve
Total funds
Signed by one or two trustees on behalf of all
the trustees		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total
27 FEB 2024
Total
27 FEB 2023
£
£
£
£
£
F01
F02
F03
F04
F05
- - -
-
-
2,106 - -
2,106
2,632
2,106 - -
2,106
2,632
- - -
-
-
4,600 - -
4,600
-
104,086 - -
104,086
91,063
108,686 - -
108,686
91,063

360 - -
360
480
108,326 - -
108,326
90,583
110,432 - -
110,432
93,215
- - -
-
-
110,432 - -
110,432
93,215
-
-
-
110,432 - -
110,432
93,215
-
110,432 - -
110,432
93,215

16/09/2024
Chair
Print Name
DAME GUEYE

10

TOUBA COMMUNITY BRISTOL CHARITY NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 27 Feb 2024

----- Start of picture text -----
Note 1 Analysis of income
Unrestricted Restricted Endowment
funds income funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts 51,897 - - 51,897 52,985
and legacies: Gift Aid - - - - -
Legacies - - - - -
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods, facilities and services - - - - -
Other - - - -
Total 51,897 - - 51,897 52,985
Charitable Grants & Conntracts received are as
activities: follows - - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
Total - - - - -
Other
activities: - - - - -
Registeration Fees - - - - -
Other - - - - -
Total - - - - -
Income from Interest income 255 - - 255 70
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total 255 - - 255 70
Separate - - - - -
material item - - - - -
of income: - - - - -
Total - - - - -
Other: Conversion of endowment funds into income
- - - - -
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
property rights - - - - -
Other - - - - -
Total - - - - -
TOTAL INCOME 52,152 - - 52,152 53,055
----- End of picture text -----

11

TOUBA COMMUNITY BRISTOL CHARITY NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 27 Feb 2024

Note 2 Analysis of expenditure

----- Start of picture text -----
Unrestricted Restricted
funds income funds Total funds Prior year
Analysis £ £
Expenditure on Incurred seeking donations - - - -
raising funds: Incurred seeking grants
-
Total expenditure on raising funds - - - -
Expenditure on
charitable
activities
34,695 - 34,695 29,634
Total expenditure on charitable activities
34,695 - 34,695 29,634
Governence Accountancy & Independent Examiner Fees 240 - 240 420
Costs
- - -
- - - -
Total 240 - 240 420
Other
Bank Fees - - -
Total other expenditure - - - -
TOTAL EXPENDITURE 34,935 - 34,935 30,054
----- End of picture text -----

12

TOUBA COMMUNITY BRISTOL CHARITY NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 27 Feb 2024

Note 2.1 Analysis of expenditure

Analysis of expenditure on charitable activities

Analysis of expenditure on charitable activities

----- Start of picture text -----
Spending
Head of Support Total this Total prior
Activities undertaken directly for
Account Costs year year
Activities
£ £ £ £
Expenses related to renting a location for 11,050 8,157
Venue Rental events or activities.
Community & Costs associated with organizing community 20,133 19,510
Social Events and social gatherings.
Travel & 300 512
Transport Expenditure on transportation for events.
-
Expenses incurred for promoting events, 1,935
Marketing activities, or campaigns.
Office cost & General office expenses including supplies 645 341
Sundries and miscellaneous items.
-
No expenses incurred for bank fees during 64
Bank Chgs this period.
106 392
Legal Fees Payments made for legal advice or services.
Accountancy 240 420
Fees Fees paid for accounting services.
Allocation of the cost of fixed assets over 526 658
Depreciation their useful life.
Total 34,935 - - 30,054
----- End of picture text -----

Within the expenditure items above the following items are material: (please disclose the nature, amount and any prior year amounts) Not applicable

13

TOUBA COMMUNITY BRISTOL CHARITY NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 27 Feb 2024

Note 3 Basis of preparation

This section should be completed by all charities .

3.1 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 charity constitutes a public benefit entity as defined by FRS 102.*

Yes

3.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that The charity's continued financial stability, positive growth support the conclusion that the charity is a trends, and strategic plans affirm its status as a going going concern; concern. Disclosure of any uncertainties that make the Not applicable going concern assumption doubtful; Where accounts are not prepared on a going Not applicable concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

3.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.

Yes  * -Tick as appropriate No Please disclose: (i) the nature of the change in accounting policy; Not applicable (ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; Not applicable and

14

TOUBA COMMUNITY BRISTOL CHARITY NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 27 Feb 2024

(iii) the amount of the adjustment for each line affected Not applicable in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.

3.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

Yes

No		 * -Tick as appropriate
Please disclose:
(i) the nature of any changes; Not applicable
(ii) the effect of the change on income and expense or
assets and liabilities for the current period; and		 Not applicable
(iii) where practicable, the effect of the change in one or Not applicable
more future periods.

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

----- Start of picture text -----
Yes
 -Tick as appropriate
No
Please disclose:
(i) the nature of the prior period error; Not applicable
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and
Not applicable
(iii) the amount of the correction at the beginning of the Not applicable
earliest prior period presented in the accounts.
----- End of picture text -----*

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TOUBA COMMUNITY BRISTOL CHARITY NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 27 Feb 2024

Note 4 Accounting policies

4.1 INCOME

Note 4
4.1 INCOME		 Accounting policies
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
Offsetting or permitted by the FRS 102 SORP or FRS 102.
Grants and donations are only included in the SoFA when the general income
Grants and donations recognition 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 received government grants in the reporting period
Gift Aid receivable is included in income when there is a valid declaration from the
Tax reclaims on donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
donations and gifts and is 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 Donated goods are measured at fair value (the amount for which the asset could be
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.
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.

The charity has incurred expenditure on support costs.

Support costs

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TOUBA COMMUNITY BRISTOL CHARITY NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 27 Feb 2024

The value of any voluntary help received is not included in the accounts but is described Volunteer help 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.

Insurance claims are only included in the SoFA when the general income recognition Settlement of insurance criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other claims income in the SoFA. Investment gains and This includes any realised or unrealised gains or losses on the sale of investments and losses any gain or loss resulting from revaluing investments to market value at the end of the year.

4.2 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 creditors which are measured at settlement amounts less any trade
discounts
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.

4.3 ASSETS

Tangible fixed assets for These are capitalised if they can be used for more than one year, and cost at least use by charity

They are valued at cost.

17

TOUBA COMMUNITY BRISTOL CHARITY NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 27 Feb 2024

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.

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 progress realisable 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.

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 has investments which it holds for resale or pending their sale and cash and Current asset cash equivalents with a maturity date less than one year. These include cash on deposit and investments 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.

18

TOUBA COMMUNITY BRISTOL CHARITY NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 27 Feb 2024

Note 5 Details of certain items of expenditure

5.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees

This year Last year
£ £
240.00 420.00
- -
- -

Note 6 Paid employees

6.1 Staff Costs

Pension costs (defined contribution scheme)
Other employee benefits
Total staff costs
Salaries and wages
Social security costs		 This year
Last year
£
£
- -
- -
- -
- -
- -

19

TOUBA COMMUNITY BRISTOL CHARITY NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 27 Feb 2024

Note 7 Debtors and prepayments

7.1 Analysis of debtors
Trade debtors
Other debtors		 This year
Last year
£
£
- -
4,600 -
4,600 -

Total

7.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)

Trade debtors
Prepayments and accrued income
Other debtors
Total		 This year
Last year
£
£
- -
- -
- -
- -

Note 8 Creditors and accruals

8.1 Analysis of creditors

8.1 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		 This year
Last year
This year
Last year
£
£
£
£
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
360
- 480
-
Amounts falling due
Amounts falling due after
360
- 480
-
Note 9 Cash at bank and in hand
Total
Short term cash investments (less than 3 months maturity date)
Short term deposits
Cash at bank and on hand		 This year
Last year
£
£
- -
- -
104,086
91,063
104,086
91,063

20

TOUBA COMMUNITY BRISTOL CHARITY NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 27 Feb 2024

Note 10 Charity funds

10.1 Details of material funds held and movements during the CURRENT reporting period

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

----- Start of picture text -----
Fund Fund
Type PE, balances balances
EE R or Purpose and Restrictions brought carried
UR * forward Income Expenditure Loans forward
Fund names £ £ £ £ £
Unrestricted charity funds are financial contributions
given to a charitable organization without specific
earmarks or restrictions on their use. These funds
Donations & Gifts UR
provide flexibility for the organization to allocate
resources based on immediate needs, ongoing
programs, or unforeseen challenges, enhancing
adaptability and responsiveness to their mission. 93,215 52,152 - 34,935 - 110,432
Restricted charitable funds allocated For the public
benefit, the advancement of the amateur sport of
Charitable association football and boxing among young
R women and girls in Lewisham and the surrounding - - - - -
Activities/Projects
areas shall be achieved by the provision of facilities
for participation in the sport of association football
and boxing.
Total Funds 93,215 52,152 - 34,935 - 110,432
----- End of picture text -----

21

TOUBA COMMUNITY BRISTOL CHARITY NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 27 Feb 2024

Note 11 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details

11.1 Trustee remuneration and benefits

This year

None of the trustees have been paid any remuneration or received any other benefits from an

TRUE

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for,

Name of trustee
Legal authority (eg
order, governing
document)		 Remuneration
Pension
contribution
Redundancy
(including
loss of
office)/ex
gratia
Other
TOTAL
£
£
£
£
£
- -
-
-
-
- -
-
-
-
Amounts paid or benefit value

Please give details of why remuneration or other employment benefits were paid.

N/A

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

Last year

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

----- Start of picture text -----
TRUE
----- End of picture text -----

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Name of trustee
Legal authority (eg
order, governing
document)		 Remuneration
Pension
contribution
Redundancy
(including
loss of
office)/ex
gratia
Other
TOTAL
£
£
£
£
- -
-
-
-
- -
-
-
-
Amounts paid or benefit value

Please give details of why remuneration or other

N/A

22

Where an ex gratia payment has been made to a trustee,

11.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this No trustee expenses have been incurred (True or False) TRUE

----- Start of picture text -----
No trustee expenses have been incurred (True or False) TRUE
This year Last year
Type of expenses reimbursed
£ £
Travel - -
Subsistence - -
Accommodation
- -
Other (please specify): - -
- -
TOTAL - -
----- End of picture text -----

Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity

11.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

This year

This year This year This year This year
There have been no related party transactions in the reporting period (True or False) TRUE
Amounts
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		 written off
during
reporting
period
£ £ £ £

In relation to the transactions above, please provide the

For any related party, please provide details of any

Last year

Last year Last year Last year Last year Last year Last year
There have been no related party transactions in the reporting period (True or False) TRUE
Amounts
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		 written off
during
reporting
period
£ £ £ £
In relation to the transactions above, please provide the N/A

23

For any related party, please provide details of any

N/A

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees TOUBA COMMUNITY BRISTOL CHARITY

On accounts for the year 27 FEB 2024 Charity no 1182250 ended (if any) Set out on pages

I report to the trustees on my examination of the accounts of the above charity (“ TOUBA COMMUNITY BRISTOL CHARITY ”) for the year ended 27 / 02 / 2024.

Responsibilities and basis of report As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011.

I report in respect of my examination of the Charity’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 examiner's I have completed my examination. I confirm that no material matters have statement come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

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.

Zeeshan Munawar ACCA AMZES ACCOUNTANT Amzes Ltd London E7 8LE

16 September 2024

24