2023-03-31-accounts - Guinean Community Association Of Gloucestershire

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Charity Registration No. 1190551 (England and Wales)

GUINEAN COMMUNITY ASSOCIATION OF GLOUCESTERSHIRE ANNUAL REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023

GUINEAN COMMUNITY ASSOCIATION OF GLOUCESTERSHIRE 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 Fund and loss account	9

GUINEAN COMMUNITY ASSOCIATION OF GLOUCESTERSHIRE CHARITY INFORMATION FOR THE YEAR ENDED 31 MARCH 2023

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

GUINEAN COMMUNITY ASSOCIATION OF GLOUCESTERSHIRE (CHARITY NO: 1190551 ENGLAND AND WALES) TRUSTEES' REPORT

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

Principal activity

We organised Eid celebrations at the end of Ramadan and the Eid El Fitr for the community in Gloucester

Trustees

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

Lamarana Bah Amara Gabriel Toure Bacar Barry Mohammed Bah

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 Fund 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.

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 disabled persons

No one was employed during the year

Small Charity 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

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

Approved by the board on:

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 YEAR ENDED 31 MARCH 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of GUINEAN COMMUNITY ASSOCIATION OF GLOUCESTERSHIRE for the year ended 31 March 2023 as set out on pages 6 - 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 Fund of GUINEAN COMMUNITY ASSOCIATION OF GLOUCESTERSHIRE. You consider that GUINEAN COMMUNITY ASSOCIATION OF GLOUCESTERSHIRE 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 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

26 January 2024

GUINEAN COMMUNITY ASSOCIATION OF GLOUCESTERSHIRE STATEMENT OF INCOME AND RETAINED EARNINGS FOR THE YEAR ENDED 31 MARCH 2023

Donations Charitable Activities Gross Fund Administrative expenses Operating Fund Fund on ordinary activities Fund for the financial year Funds at the start of the year Fund for the financial year Funds at the end of the year	2023 £ 4,422 (2,378) 2,044 (150) 1,894 1,894 - 1,894 1,261 1,894 - 3,155	2022 £ 2,250 (412)
		1,838 (150)
		1,688
		1,688 -
		1,688
		(427) 1,688 -
		1,261

GUINEAN COMMUNITY ASSOCIATION OF GLOUCESTERSHIRE STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2023

Notes Current assets Cash at bank and in hand Net current assets Net assets Capital and reserves Fund and loss account Total Funds	2023 £ 3,155 3,155 3,155 3,155 3,155	2022 £ 1,261
		1,261
		1,261
		1,261
		1,261

For the year ending 31 March 2023 the Charity was entitled to exemption from audit under section 479A of the Companies Act 2006 relating to subsidiaries. The members have not required the Charity to obtain an audit in accordance with section 476 of the Companies 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 provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities.

The financial statements were approved by the Board of Trustees and authorised for issue on 2 January 2024 and were signed on its behalf by

Mohammed Bah Trustee

Charity Registration No. 1190551

GUINEAN COMMUNITY ASSOCIATION OF GLOUCESTERSHIRE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023

1 Statutory information

GUINEAN COMMUNITY ASSOCIATION OF GLOUCESTERSHIRE is a Charity, registered in England and Wales, registration number 1190551. The registered office is 10 GOODYERE STREET, GLOUCESTER , GL1 4UG.

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

These financial statements for the year ended 31 March 2023 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 April 2021.

The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously.

The nature of these changes and their impact on opening equity and Fund for the comparative period are explained in the notes below.

Basis of preparation

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

Presentation currency

The accounts are presented in £ sterling.

4 Average number of employees

During the year the average number of employees was 4 (2022: 4).

GUINEAN COMMUNITY ASSOCIATION OF GLOUCESTERSHIRE DETAILED FUND AND LOSS ACCOUNT FOR THE YEAR ENDED 31 MARCH 2023

This schedule does not form part of the statutory accounts.

This schedule does not form part of the statutory accounts.
Turnover Donations Charitable Activities Charitable Activities Gross Fund Administrative expenses Accountancy fees Operating Fund Fund on ordinary activities	2023 £ 4,422 2,378 2,044 150 1,894 1,894	2022 £ 2,250
		412
		1,838
		150
		1,688
		1,688