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:
3￿1 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 S￿￿OUnding
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 Organ￿atiOn.
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 inflUen￿S. 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 relig￿uS, 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 poliC￿S and then appty them consistently.
obSe￿e 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 re￿rdS 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
wOr￿ster
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(EXPEND￿URED
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 finan￿81 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 ASs￿s 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 coMm￿tS 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