Charity Registration No. 1190551 (England and Wales)
GUINEAN COMMUNITY ASSOCIATION OF GLOUCESTERSHIRE ANNUAL REPORT AND UNAUDITED ACCOUNTS FOR THE PERIOD FROM 24 JULY 2020 TO 31 MARCH 2021
GUINEAN COMMUNITY ASSOCIATION OF GLOUCESTERSHIRE ANNUAL REPORT AND UNAUDITED ACCOUNTS FOR THE PERIOD FROM 24 JULY 2020 TO 31 MARCH 2021
| CONTENTS | PAGE |
|---|---|
| Charity information | 3 |
| Trustees' report | 4 |
| Accountants' report | 6 |
| Income statement | 7 |
| Statement of financial position | 8 |
| Detailed income statement | 9 |
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GUINEAN COMMUNITY ASSOCIATION OF GLOUCESTERSHIRE
CHARITY INFORMATION FOR THE PERIOD FROM 24 JULY 2020 TO 31 MARCH 2021
Trustees Lamarana Bah Amara Gabriel Toure Bacar Barry Mohammed Bah Charity Number 1190551 (England and Wales) Registered Office 10 GOODYERE STREET GLOUCESTER GL1 4UG Accountants Accountae Ltd Union House 111 New Union Street Coventry CV1 2NT
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GUINEAN COMMUNITY ASSOCIATION OF GLOUCESTERSHIRE
TRUSTEES' REPORT FOR THE PERIOD FROM 24 JULY 2020 TO 31 MARCH 2021
The Trustees present their report and accounts for the period from 24 July 2020 to 31 March 2021.
Principal activity
Despite the challenges caused by the Covid-19 pandemic, we managed to organise Eid celebrations at the end of Ramadan and the Eid El Fitr for the community in Gloucester, which was mostly celebrated online.
Trustees
The following Trustees were appointed during the period:
Lamarana Bah was appointed on 24 July 2020. Amara Gabriel Toure was appointed on 24 July 2020. Bacar Barry was appointed on 24 July 2020. Mohammed Bah was appointed on 24 July 2020.
Political donations
Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so.
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:
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select suitable accounting policies and then apply them consistently;
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make judgements and estimates that are reasonable and prudent;
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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 Charities 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.
Qualifying third party indemnity provisions
A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date
Charity policy on the employment of trustees: No one was employed during the year
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Signed on behalf of the board of Trustees
............................................................................
Mohammed Bah Trustee
Approved by the board on: 24 February 2022
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CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF TRUSTEES ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF GUINEAN COMMUNITY ASSOCIATION OF GLOUCESTERSHIRE FOR THE PERIOD FROM 24 JULY 2020 TO 31 MARCH 2021
In order to assist you to fulfil your duties under the Charities Act 2006, we have prepared for your approval the accounts of GUINEAN COMMUNITY ASSOCIATION OF GLOUCESTERSHIRE for the period from 24 July 2020 to 31 March 2021 as set out on pages 7 - 8 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 ASSOCIATION OF GLOUCESTERSHIRE, as a body, in accordance with the terms of our engagement letter dated 1 January 2021. Our work has been undertaken solely to prepare for your approval the accounts of GUINEAN COMMUNITY ASSOCIATION OF GLOUCESTERSHIRE and state those matters that we have agreed to state to the Board of Trustees of GUINEAN COMMUNITY ASSOCIATION OF GLOUCESTERSHIRE, 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 ASSOCIATION OF GLOUCESTERSHIRE and its Board of Trustees as a body for our work or for this report.
It is your duty to ensure that GUINEAN COMMUNITY ASSOCIATION OF GLOUCESTERSHIRE has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of GUINEAN COMMUNITY ASSOCIATION OF GLOUCESTERSHIRE. You consider that GUINEAN COMMUNITY ASSOCIATION OF GLOUCESTERSHIRE is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of GUINEAN COMMUNITY ASSOCIATION OF GLOUCESTERSHIRE. 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
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GUINEAN COMMUNITY ASSOCIATION OF GLOUCESTERSHIRE
26 February 2022
INCOME STATEMENT
FOR THE PERIOD FROM 24 JULY 2020 TO 31 MARCH 2021
| 2021 | |
|---|---|
| £ | |
| Turnover | 1,520 |
| Charitable Activities | (1,947) |
| Loss | (427) |
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GUINEAN COMMUNITY ASSOCIATION OF GLOUCESTERSHIRE STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2021
| 2021 | ||
|---|---|---|
| £ | ||
| Creditors: amounts falling due within one year | (427) | |
| Net current liabilities | (427) | |
| Total assets less current liabilities | (427) | |
| Net liabilities | (427) | |
| Capital and reserves | (427) |
NOTES TO THE ACCOUNTS
1 Statutory information
GUINEAN COMMUNITY ASSOCIATION OF GLOUCESTERSHIRE is a private Charity, limited by shares, registered in England
and Wales, registration number 1190551. The registered office is 10 GOODYERE STREET, GLOUCESTER , GL1 4UG. 2 Average
number of employees
During the period the average number of employees was 1.
For the period ending 31 March 2021 the Charity was entitled to exemption from audit under section 477 of the Charities Act 2006 relating to small Charities. The members have not required the Charity to obtain an audit in accordance with section 476 of the Charities Act 2006.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the micro-entity provisions of the Charities Act 2006 and FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime.
Approved by the board on 24 February 2022
Bacar Barry Trustee
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GUINEAN COMMUNITY ASSOCIATION OF GLOUCESTERSHIRE
Charity Registration No. 1190551
DETAILED INCOME STATEMENT
FOR THE PERIOD FROM 24 JULY 2020 TO 31 MARCH 2021
| This schedule does not form part of the statutory accounts. | ||
|---|---|---|
| 2021 | ||
| £ | ||
| Turnover | ||
| Sales | 1,520 | |
| Cost of raw materials and consumables Loss on ordinary activities before taxation | (427) | |
| Purchases | 1,947 |
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