REGISTERED CHARrrY NUMBER: 1205482 GAMBIAN COMMUNtrY (BIRMINGHAM) {CHARrrABLE INCORPORATED ORGANISATION) Report of the Tntsteos and Financial Ststem8nts For the Perlod 30 Octobor 2023 to 31 March 2025
GAMBIAN COMMUNITY (BIRMINGHAM) INDEX TO THE FINANCIAL STATEMENTS for the year ended 31 March 2025 Contonts Pagès Reference and administrative details Trustees Report and responsibilities Independent Examinerfs Report Statement of Financial ktivtts8S Statsment of Financial Postion Notes tr) the Flnancial Statements 9-12 Pagell
GAMBIAN COMMUNtrY (BIRMINGHAM) REFERENCES AND ADMINISTRATIVE DEfAILS for thè year ended 31 March 2025 Reglstered Charlty Number. 1205482 Reglst8red Principal Office: 31 Floor Wofverly House 8 Digbeth Road Bimiingham West Midlands B56 Trust883: Name Baba Jaileh (Chair) Fatoumata Kinteh Sh8rrtff J Drammeh Dawda Dibba Appointed 30 Oct 2023 30 Oct 2023 30 Oct 2023 30 Oct 2023 Resigned Independent Examinor. Sevem AccA)unling Shaws Mews 1 Shaws Street Worcester WR13QQ Bankers: Al Rayan Bank Page12
GAMBIAN COMMUNrrY (BIRMINGHAM) REPORT OF THE TRUSTEES for the year ended 31 March 2025 The trustees, for the purposes of the Charity Act. present their annual report and independently reviewed Financial Statements for the period 30 October 2023 to 31 March 2025. The trustees hav8 adopted tha provisions of Ihe Statement of Recommended PractiGe (SORP)'Accounting and Reporting by Charities, in accordan with Ihe Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102). AIMS AND OBJECTIVES The charity was incorporated as a Charitable Incnrporated Organisation (CIO) and registered with the Charity Commission on the 3011012023. The objects of the CIO are: "For the public benefit the advancemerlt of the Islamic faith in Birmingham and the SOUnding area, though not exclusively within the Senegambian community, through Ihe provision of a pla of worship, the holding of prayer meetings and producing andlor disfjributing literature to 6nlighten others about the Islarnic religion". The charity's objects are carried out for Ihe public benefft. During the period under rewew, the tnjstees have undertaken activities consistent with these objects, aimed at supporting and advancing the interests of the beneficiary community. Th&so activities included oversight of the charity s financial affairs, engagement with stakeholders, and ensuring that resourG8s were appliod efficiently and responsibly to further the charity's purposes. PUBLIC BENEFIT STATEMENT "The Irustees have had due regard to the Chaiity Ccimmission's guidance on public benèfit in detemiining that thase activities are for the public good." STRUCTURE. GOVERNANCE, AND MANAGEMENT The Goveming Doojment used is the Constitution Trustees are appointed in accordance with the procedures set out in the Constitution. All Trustees are seleot8d by elections by current trustees who serve voluntarily and receive no remun6rab.on for their services. Pagc13
GAMBIAN COMMUNrrY {BIRMINGHAM) REPORT OF THE TRUSTEES for the year end•d 31 March 2025 (continued) RISK MANAGEMENT Trustees need to be aware of all risks facing chatitses. To overcome any potential risks, here at GCB we are always proactively finding ways of Improving risk managernent through better education, improving and adopting new prc¢esses. Regular risk management appraisals are done for data management. cash handling. banking. filing systems. To belter improve our systems and processes. GCB are always looking to work with professional organizations. to keep ahead of any regulations relating to our OrganatiOn. ACHIEVEMENT AND PERFORMANCE During the year, the charity continued to serie the communty through the provision of congregational prayers fwe times daily. In a(klition. the charity supported a wide range of social and pastoral needs wilhin the community. including factlitsting marriage ceremonies, welcoming and supporting families following the birth of a child. and providing marital and family coun5elling. The chartty a150 organised actiwlies and events for teenagers, aimed at posilive engagemenl and helping to sleer young people away from negative inflUenS. Through these activities and other ongoing initiatives, the charity continued to play a ntral role in supporting the spiritual, social, and well-being needs of the community. - FINANCIAL REVIEW The trustees aim to maintain an appropriato level of reseprfes to ensure th& charity's ongoing financial 8tability and to enable it to meet its (xjmmitments as thèy fall due. Rèserves are h61d to manage financial risk, support the continuty of aciivities, and provid8 fl8xibility in th8 evenl of unforeseen expenditure or income shortfalls. The level of reserves is reviewed regularly by the trustees and is considered to be adequate for the charity's current operational needs. The charivs principal source of income is voluntary donations from members of tha communty. Additional funding is generated through fundraising activrties and contributions made in support of the charity's ongoing religuS, soual. and communtty-based activtlies. The tnjstees are grateful for the continued support of donors and volunteers. which enables the charity to cary out Èts tharTiable purposes. The charity holds some funds in res8rve. which are primarity maintained in fixed deposit accounts. These reserves are intended to supwrt the charitys long-term objective of acquiring its own community c8ntrè, ensuring that SLrfficient funds are available to achiove this strategic ambition while maintsining financial security. Page14
GAMBIAN COMMUNITY (BIRMINGHAM) REPORT OF THE TRUSTEES for th6 year ended 31 MarGh 2025 (continued} TRUSTEES, RESPONSIBILITIES The trustees are rosponsible for preparing the Tnjstees, Annual Report and the finanaal statements under applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable lo charities in England & Wales requires the trustees to preparè financial stat6ments for each financial year which give a true and fair view of the state of affairs of the CIO and of the incoming resources and applicatton of resources of the CIO for that period. In preparing 'these financial statements, the trustees are required to: seleGt suitatAe a¢xountiryJ poliCS and then appty them consistently. obSee Ihe melhods and principles in the Charities SORP 2015 IFRS 102). mak8 judgments and estimates that are reasonable and prudenl. state whether applicable accounting standards have been followed. subject to any material departures disclosed and explained in the finaDoal statements. prepare the financial statement5 on the going cx)ncem basis unless it is inappropriate to presume that th8 charity will continua in operation. The trustees are responsible for keeping proper accounting records that disclose with rèasonable accuracy at any time the financial position of the CIO and enable them to ensure that the financial slalemenls comply wth the Charilies Act 2011, the Charities (Accounts and Reports) Regulatlons 2008, and the provisions of th& constitution. They are also responsible for safeguarding the assets of the CIO and hence for taking reasonable steps for the prevention and detection of fraud and other irragularities. The Trustees are satisfied that they have complied with the above responsibilities. This report was approved by the trustees on 29 January 2026 and signed on their behalf by: B. Jaiteh Chair Page15
GAMBIAN COMMUNrrY (BIRMINGHAM) REPORT OF THE INDEPENDENT EXAMINER TO THE TRUSTEES OF THE GAMBIAN COMMUNrrY (BIRMINGHAM) for Iho perlod 30 October 2023 to 31 March 2025 I report to the charty truslees on my examination of the accKJunts of th8 Charity for the rIOd 30 October 2023 to 31 March 2025. which are set out on pages 3-5 and 7-12 Responsibilities and basls ol report As th8 charity's trustees, you are res)nSIble for Ihe preparation 01th8 ac¢ounts in accordance with the requirement5 of the Charities Act 2011 llhe Act.). I report in respect of my examination of the ChaiiVs accounts carrled out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by th8 Charity Commission undèr section 145(5Mb) of the ACL Independent exarnlnèV8 Statsment I have completed my examination. I confim that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any tnaterial respoct.. the accounting rerdS were IKIt kept in accordance with sectK)n 130 of the Chariti8s Act. or the accounts did not accord with the accounting records., or the accounts did not comply with Ihe applicable requirements rnncerning the form and content of accounts" set out in the Charibes (Accounts and Reports) Regulations 2008 other than any requirement that Ihe accounts give a 'true and fairf view whieh is not a matter considered as part of an independent examination. I have no conc8ms and have come across no other matlers in connection with the examination to which attention should be drawn in this report in order to onable a proper undèrstanding of the accounts to be reached. Sevem Accounting Shaws Mews 1 Shaws Street wOrster WR13QQ Date: 2910112026 Page16
GAMBIAN COMMUNrrY (BIRMINGHAM) STATEMENT OF FINANCIAL ACTIVITIES (including Income and expendlture account) for the period 30 October 2023 to 31 March 2025 2025 Total Funds 2024 Total Funds Unrestrlcted Restrlcted Funds Funds INCOME FROM: Notes Donations & legacles Charitable income 40,141 40,141 5,612 5.612 Investment Income 4,728 4.728 TOTAL INCOME 50.481 50A81 EXPENDITURE ON: Raising funds Charltable Artlvities 20.133 20,133 TOTAL EXPENDITURE 20,133 20,133 NEf 1NCOMEI(EXPENDURED before transfers 30.348 Transfers between funds Net Incomlngl(Outgoing} resources 30.348 30,348 RECONCIUATION OF FUNDS Totsl funds bought forward 137.278 137,278 TOTAL FUNDS CARRIED FORWARD 167,625 167,62S Th8 notes in pages 9 to 12 fomis part of th8S8 finanaal statem8nts Page17
GAMBIAN COMMUNrrY (BIRMINGHAM) BALANCE SHEET As of 31 March 2025 At 3tst March 2025 At 31st March 2024 Notes CURRE1 A55Ers Cash at bank and in hand 167.975 167,975 CREDfTORS Amounts falling due within one year 350 167,625 TOTAL ASSETS LESS CURRENT LIABILMES 167.625 CREDITORS Amounts falling due after more than one year NET ASSETS 167.625 FUND5 Restrirted funds Unrestricted funds 167,625 TOTAL FUNDS 167.625 These finanaal statements were approved by the Board of Trustees and signed on its behalf by: B. Jalteh Chair Date: 2910112026 Page18
GAMBIAN COMMUNifY (BIRMINGHAM) NOTES TO THE FINANCIAL STATEMENTS for the period 30 October 2023 to 31 March 2025 1. PRINCIPAL ACCOUNTING POLICIES GENERAL INFORMATION Gambian Community (Bimiingham) is a Charitable Incorporaled Organisation (CIO) incorporated in England and is regislered with The Charity Commission under the Charities Act 2011 and it constitutes a Public Benefit Entity as defined by FRS102. The addr8ss of the registered office Is given in the reference and administrative dotaiis on page 2. BASIS OF ACCOUNTING The charity wnstitutes a public benefit entity as defined by FRS 102. The financial ststements have been prepgred in accordance with Accounting and Reporting by Charilies: Siat8m8nt of Recommended Practi applicable to charities preparing their accounts in a¢wrdanc8 Wlth the Financial Reporting Standard applicab in the UK and Republic of Ireland IFRS 102), the Charities Acl 2011 and UK Generally Accepted Accounting Practice. The financial staternents are prepared in sterling. The significant accounting poliaes applied in the preparation of these financial statéments are set out below. These wlicies have been consistently applied to all years presented unless otherwise slated. GOING CONCERN At Ihe time of approving the accounts. the trustees have reasonable expectation that the CIO has adequate resources to Continue in operational existence for th8 for&se8able future. Thus, lh8 truslees continue to adopt the going concem basis of arLounting in preparing the accounts. INCOMING RESOURCES All inmming resources are induded in th8 Statement of Financial Activities when the CIO is legally entitled to the income, and the amount Gan b8 quantified with reasonable accuracy. RESOURCES EXPENDED Expenditure is accounted for on an a(rnial basis and has been dasstfied under headings Ihat aggregate all ojst related to the category. Where wsts cannot be directly attributed to particular headings. they have been allocxted to activities on a basis consis18nt with the use of resources. TAXATION The CIO Is 8xempt from wrporalion tax on Its charitable activities. It is not r8gist8rad for VAT and so irrecoveroble VAT is included under the retated expenditure headings. Page19
GAMBIAN COMMUNttY {BIRMINGHAM) NOTES TO THE FINANCIAL STATEMENTS for the perlod 3Q Octobèr 2023 to 31 March 2025 (contlnued) ACCOUNTING POLICIES {contlnuèd) FUND ACCOUNTING Unrestricted funds can be used in ac(x)rdance wtth the charitable objectives at the discretion of the trustees. Restrict8d funds can only be used for restricted purposes within the objects of th8 CIO. Rgstriclions arise when specified by the donor or when funds raised for restricted purposes. DEBTORS AND CREDITORS RECEIVABLEIPAYABLE WIThIN ONE YEAR Debtors and credff(ors th no stated interest ratè and receivable or payable within one year ar8 recorded at transaction price. Any losses arising from impairment are recognised in th8 Statement of finan81 activities in other administrative expenses. Pag¢ | 10
GAMBIAN COMMUNITY (BIRMINGHAM) NOTES TO THE FINANCIAL STATEMENTS for the period 30 October 2023 to 31 Marth 2025 (continued) INCOME 2025 2024 Donations and legacies: Masjid rent General donation 936 39,205 40,141 Income from Charltable actlvities: Lunch on sale 5.612 5,612 Investment Income: Investment income 4,728 4,728 Total Income 50,481 EXPENDITURE 2025 2024 Charltable activitles: Rent- Premises Repairs and maintenan Masjid wnsutnables utilities Zakat expenses Ramadan expenses Eid expenses (lunch on sales) Legal and professional fees Other 2,600 120 863 7,434 1.807 2.400 4,546 13 Total èxpondlturè 20,133 Pagel 11
GAMBIAN COMMUNITY (BIRMINGHAM) NOTES TO THE FINANCIAL STATEMENTS for the perlod 30 October 2023 to 31 March 2025 (contlnuod) STAFF COST There were no employe8s during the period to 31 March 2025. CREDrroRS: AMOUNTS FALLING DUE IN ONE YEAR 2025 2024 Accrued expenses 350 350 350 6. ANALYSIS OF NEf ASss BETWEEN FUNDS 2025 Total Funds 2024 Total Funds Unrestrkted Restrfcted Funds Funds Net Current Assets 167,625 167,625 167,625 167,625 RESTRICTED FUNDS There are no restricted funds, and all funds can be used for the furlherance of the charity purpose. COMMITMEPtrs UNDER OPERATING LEASES At 31 March 2025 Ihe Gharity had no annual coMmtS under non-cancellable operating leases. RELATED PARTY TRANSACTIONS During the period under review, a payment of £2.687.05 was made to trustees in relation to reimbursement of expenses. All these expenses were properly incurred for the activities of the charity. Pag¢ | 12