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2026-03-31-accounts

Charity Information

Charity Name African Scots Ethnic Minority (ASEM)
Other Names charity is known by N/A
Charity Registration Number SC054586
Charity Principal Address Leithland Neighbourhood Centre
25 Kempsthorn Road
Glasgow
G53 5SR
Email Address info@asem.org.uk

Names of the charity trustees on date of approval of Financial Report

Trustee Name Office Date
Appointed
Person/Body to
Appoint Trustees
Tony Osy Chairman 25/04/2025 Members
Linda Paul Aya Secretary 25/04/2025 Members
Pa Ebou Ngum Co-Ordinator 25/04/2025 Members

Registered charity from 18 September 2025

Financial Review

1

Overview

The financial statements have been prepared on a receipts and payments basis.

The receipts and payments statement, together with the accompanying notes, provides a true and fair view of the financial transactions and position of ASEM.

All figures are presented in pounds sterling (£) and rounded to the nearest pound.

African Scots Ethnic Minority (ASEM) African Scots Ethnic Minority (ASEM) African Scots Ethnic Minority (ASEM) African Scots Ethnic Minority (ASEM) African Scots Ethnic Minority (ASEM) African Scots Ethnic Minority (ASEM) African Scots Ethnic Minority (ASEM) African Scots Ethnic Minority (ASEM) African Scots Ethnic Minority (ASEM) African Scots Ethnic Minority (ASEM) African Scots Ethnic Minority (ASEM) African Scots Ethnic Minority (ASEM) African Scots Ethnic Minority (ASEM) African Scots Ethnic Minority (ASEM) African Scots Ethnic Minority (ASEM) African Scots Ethnic Minority (ASEM) African Scots Ethnic Minority (ASEM) SC054586
Receipts andpayments accounts
For the period
from
Period start date Period end date
Day Month Year to Day Month Year
18 Septembe 2025 31 March 2026
r
Section A Statement of receipts and payments
Unrestricted
funds
Restricted
funds
Expendable
endowment
funds
Permanent
endowment
funds
Total funds
current period
Total funds last
period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
A1 Receipts
Donations 425 425
Legacies - -
Grants 3,000 3,000
Receipts from fundraising activities - -
Gross trading receipts - -
Income from investments other than
land and buildings
- -
Rents from land & buildings - -
Gross receipts from other charitable
activities
- -
-
A1 Sub total 3,425 - - - 3,425 -
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
A2 Sub total - - - - - -
**Total receipts ** 3,425 - - - 3,425 -

Income

Total income for the period amounted to £3,425.

This consisted of:

2

Grants: £3,000 (The Corra Foundation)

Donations: £425 from supporters and trustees

The charity relied primarily on grant funding to support its initial activities.

----- Start of picture text -----
A3 Payments
Expenses for fundraising activities -
Gross trading payments -
Investment management costs -
Payments relating directly to charitable
activities 780 780
Grants and donations -
Governance costs:
-
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
Other -
-
A3 Sub total 780 - - - 780 -
----- End of picture text -----

Expenditure

Total expenditure for the period was £780.

This included:

Charitable activity costs: £780

Expenditure covered:

Promotional materials (e.g., banner production)

Printing and communication costs

Community-related activity expenses

Net Movement in Funds

The charity recorded a surplus of:

£2,645 for the period

Reserves Policy

As a newly established charity, ASEM is in the preliminary stages of developing its reserves policy.

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At the end of the reporting period, the charity held unrestricted reserves of £2,645 to support ongoing and future activities.

Financial Position

African Scots Ethnic Minority (ASEM) SC054586

Section B Statement of balances

----- Start of picture text -----
Unrestricted Expendable Permanent Total current Total last
Restricted funds endowment endowment
Categories Details funds funds funds period period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
B1 Cash funds Cash and bank balances at start of year
September 2025 - -
Surplus / (deficit) shown on receipts and
2,645 2,645
payments account
-
-
Cash and bank balances at end of
2,645 - - - 2,645 -
year 31 March 2026
(Agree balances with receipts and payments
account(s)) 2,645 - - - - -
----- End of picture text -----

As of 31 March 2026:

Cash and bank balances: £2,645.

Assets: None other than cash

Liabilities: None

This indicates a stable financial position at the end of the charity’s first reporting period.

Trustee Remuneration and Expenses

No trustee remuneration has been paid during the period.

Trustees did not claim any expenses during the period.

Risk Management

The trustees recognise the importance of managing risks.

As a small and newly formed organisation, key risks include:

4

Sustainability of funding

Capacity to deliver activities.

Financial management and controls

Appropriate financial controls and monitoring control processes are being established to mitigate these risks.

Plans for Future Periods

In the next financial period, ASEM aims to:

Expand community outreach programmes.

Deliver cultural and educational events.

Strengthen partnerships with local organisations.

Increase funding through grants and donations.

Enhance support for vulnerable individuals within ethnic minority communities.

Statement of Trustees’ Responsibilities

The trustees are responsible for preparing the annual report and financial statements in accordance with applicable law and regulations.

They confirm that:

The financial statements give a true and fair view of the charity’s financial position.

Proper accounting records have been maintained.

Approval

The trustees approved this report and authorised it to be signed on their behalf.

Position Signature Name Date
Prepared by Treasurer
Approved by Chairperson

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Report to the
trustees/members of
Registered charity
number
On the accounts of the
charity for the period
Set out on pages
Respective
responsibilities of
trustees and examiner
Basis of independent
examiner’s statement
Independent examiner’s
statement
Independent Examiner’s Report on the Accounts
V2
Independent Examiner’s Report on the Accounts
V2
Independent Examiner’s Report on the Accounts
V2
Independent Examiner’s Report on the Accounts
V2
Independent Examiner’s Report on the Accounts
V2
Independent Examiner’s Report on the Accounts
V2
Independent Examiner’s Report on the Accounts
V2
Independent Examiner’s Report on the Accounts
V2
Independent Examiner’s Report on the Accounts
V2
African Scots Ethnic Minority (ASEM)
SC054586
Period start date Period end date
Day Month Year Day Month Year
18 September 2025 ~~to~~ 31 March 2026
4
The charity’s trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees
consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations
does not apply. It is my responsibility to examine the accounts as required under section
44(1) (c) of the Act and to state whether particular matters have come to my attention.
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
charity and a comparison of the accounts presented with those records. It also includes
consideration of any unusual items or disclosures in the accounts and seeks
explanations from the trustees concerning any such matters. The procedures undertaken
do not provide all the evidence that would be required in an audit and, consequently, I do
not express an audit opinion on the viewgiven bythe accounts.
In the course of my examination, no matter has come to my attention [other than that
disclosed on the attached page*]
1.
which gives me reasonable cause to believe that in any material respect the
requirements:
•
to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and
Regulation 4 of the 2006 Accounts Regulations, and
•
to prepare accounts which accord with the accounting records and comply with
Regulation 9 of the 2006 Accounts Regulations
have not been met, or
2.
to which, in my opinion, attention should be drawn in order to enable a proper
understandingof the accounts to be reached.
Date: 08/07/2026
Alkali Abbas Dibasi
MSC Finance and Accounting
Flat 2/2
2 McNeil Gardens
Glasgow, G5 0QH
alkaliabbas@gmail.com
Date: 08/07/2026
Alkali Abbas Dibasi
MSC Finance and Accounting
Flat 2/2
2 McNeil Gardens
Glasgow, G5 0QH
alkaliabbas@gmail.com

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