REGISTERED COMPANY NUMBER.. 4210066 (England and Walesl
REGISTERED CHARITY NUMBER.. 1093589
REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS
For the year ended 30 June 2024
for
CORNERSTONE CONNECTIONS LIMITED
Operating as PROJECT CORNERSTONE

CORNERSTONE CONNE￿10Ns LIMITED trading as PROJECT CORNERSTONE
CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 30 June 2024
Contents
REFERENCE AND ADMINISTRATIVE DETAILS....
STRUCTURE, GOVERNANCE AND MANAGEMENT.........,..........,........
OBJECTIVES AND ACTIVITIES...........
SIGNIFICANT ACTIVSTIES.,,......,.,,,......
ACHIEVEMENT AND PERFORMANCE..,,.......,........................
ACHIEVEMENT AND PERFORMANCE continued.
FINANCIAL REVIEW...................
INDEPENDENT EXAMINER'S REPORT...,.,,......,,......,.,,,.....
STATEMENT OF FINANCIAL ACTIVITIES.......... . .
.10
BALANCE SHEET........
11
STATEMENT OF CASH FLOWS .........,.,.,..............................
.12
NOTES TO THE FINANCIAL STATEMENTS ...........................
.13
Page 2

CORNERSTONE CONNE￿10Ns LIMITEDtrading as PROJECT CORNERSTONE
REPORT OF THE TRUSTEES
for the year ended 30 June 2024
The trustees who are also directors of the charity for the purposes of the Companies Act 20061 present their report
with the financial statements of the charity for the year ended 30 June 2024.
REFERENCE AND ADMINISTRATIVE DETAILS
Re
istered Com
number
4210066 (England and Wales)
an
Re
istered Cha rit
1093589
number
Re
istered off ice
22 Market Place
Gainsborough
DN212BZ
Trustees
A J M Evans BSC, BArch Hons, Msc
Mrs A Evans BA, MA
M P Hodgkinson Msc
Com
S R Hardy
Secreta
Inde
endent examiner
R White IACA}
Solicitors
Burton & Dyson Solicitors
22 Market Place
Gainsborough
DN212BZ
Bankers
Roya l Banlc of Scotla nd
13 Stonebow Centre
Lincoln
LN2 IDQ
Page 3

CORNERSTONE CONNECTIONS LIMITED trading as PRoJE￿CoRNERSToNE
REPORT OF THE TRUSTEES for the year ended 30 June 2024 continued
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governin
document
The Company is governed by the Memorandum and Articles of Association of Charitable Company dated 2 May
2001, under the name Project Cornerstone Ltd. A Certificate of Incorporation on Change of Name dated 29 June
2002 confirms the chan8e of name to Cornerstone Connections Ltd.
Restrictlons
The income and property of the Company shall be applied solely towards the promotion of its objectives as set
forth in the Memorandum of Association and no portion of such income and property shall be paid or transferred,
directly or indirectly by way of dividend, bonus or otherwise howsoever by way of profit, to members of the
Company.
Recruitment and a
ointment of new trustees
The current Trustees are the founders of the charity.
Induction and trainin
of new trustees
The Trustees are closely involved in the Charity's activities and formal training in thi5 is not necessa ry. They mainta in
an awareness cf relevant law and regulations by taking advice and by reference to Charity Commission published
guidance.
Or
anisationa I structure
The Charity is largely run from the homes of the Directors, who are the Trustees of the Charity. Trustees do not
receive any remuneration. All other help is vo5untary.
Wider network
Project Cornerstone is the main funder of the Judah Mahana Vocational Centre, a charity registered in Ghana.
G rants to this charity constitute the largest part of Project Cornerstone's expenditure in the year. I n additlon most
years Trustees and volunteer5 Vislt Ghana to support and advise on the work of the Centre.
Ris1< mana
ement
The trustees have a duty to identify and revieim the risks to which the charity is exposed and to ensure appropriate
controls a re in place to provide reasonable assurance against fra ud and error.
OBJECTIVES AND ACTIVITIES
Ob'ectives and aims
The Charity's Objects as stated in the Memorandum of Association are,.
the relief of people in developing countries who are homeless or otherwise in necessitous circumstances by the
provision of the construction of build ings as will relieve their need
the advancement of education of children and young people by the provision of the construction of school
buildings
Page 4

CORNERSTONE CONNECTIONS LIMITED trading as PROJECT CORNERSTONE
REPORT OF THE TRUSTEES for the year ended 30 June 2024 continued
The company is established to encourage, finance and a55lst in the construction and maintenance of community-
based construction projects that ca n be used to promote educationa I, medical and spiritua I care in the developing
world.
Publ ic Benefit
Projects are chosen after it has been established that there is a long-term need, and a secured future that will
benefit as wide a range of needy people as possible, of all ages.
I n deciding what activities to undertake, the Trustees have regard to guidance issued by the Charity Commission.
SIGNIFICANT ACTIVITIES
The primary areas to benefit from the operation of Cornerstone Connections Ltd (trading as Project Cornerstone)
are in Ghana, West Africa. Working with the Judah Mahama Vocational Centre, a Ghanaian registered charity,
Project Cornerstone has ena bled the construction of several build i ng5 that provide both l iving accommodation and
a means of training for young women from areas of extreme poverty, or who would otherwise be homeless.
In the city of Kumasi, Ghana, a new primary school has been constructed and is supported by Project Cornerstone.
A further project SUPPOrt5 a primary healthcare trainlng in Burundi.
We continued raising funds in support of projects in Thailand.
The Back
round to our Worl<
Pastorjohn Mahama of the Judah Mahama Vocational Centre frequently talks of "My People meaning those from
the various people groups from the north of Ghana. These people have historically had little opportunity for
education, livi ng as subsistence farmers in the rural areas. Ru ral poverty often d rive5 them to the majo r cities in the
south of the country, where they undertal(e many of the jobs that are viewed as beneath the local people. In the
cities of Kumasi and Accra, it is common to see northern people living rough on the streets or crammed together in
hand-built shanty towns. Many children travelling south with their parents cannot afford to attend School.
Malnourished children are frequently seen.
Project Cornerstone has been working with Pastorjohn since the year 2000, aiming to enable him to fulfil his vision
to improve the lives of the northern people, in the southern city of Kumasi, and around the northern city of Tamale.
Page 5

CORNERSTONE CONNECTIONS LIMITED trading as PROJECT CORNERSTONE
REPORT OF THE TRUSTEES for the year ended 30 June 2024 continued
ACHIEVEMENT AND PERFORMANCE
What we Do Where we Worl<
Ghana
Project Cornerstone works closely with the Judah Mahama Vocational Centre, discussing all aspects of the projects
that they run, advising where possible, but never dictating. We ensure that all projects are properly managed and
that all have a sustainable f uture, We frequently reinforce the aim that all projects in Ghana shou Id eventually be
econom ically self-sustaining. All parties in G hana and the U K are worl<ing towa rds that goal.
All fundraising and ad min istrative work in the UK is carried out by volunteers. I n Ghana, there are pa id employee5
on all projects.
Funds have been raised in a variety of ways, rnainly from private donations and regular monthly glving by
individuals, charities and companies.
Although there were not any vislts to Ghana during the reporting period, the trustees l<eep in regular phone contact
with Pastor John, who oversees the Ghanaian charitv.
Project Cornerstone is worl(ing In two main centres in Ghana. Tamale, the northern capital is the location for the
ma in vocational training centre, while a primary school is supported in the southern city of Ku tmasi.
Tamale
Judah Muhama Vocational Trainlng Centre.. Tamale
The training centre, home to around 35 girls and young women aged from about 12 to 30, aims to provide students
with an alternative to moving to the city of Kumasi to look for work in the markets. All of the trainees are from very
poor rural backgrounds,. many have not been to school, a few have only attended for a short while.
Trainee5 have generally arrived on recommendation from rural pastors who are known to Pastor John, usually
selected from the poorest families or from those who have experienced particular hardships. M05t will go bac1( to
their home villages on completion of their training. Once they graduate, the girls leave with a new hand-operated
sewing machine and the skills they need to become financially independent. This has an additional consequence of
making them mo re desira ble for potentia15Ultors, Many of the girls will get ma rried to husba nds with a higher level
of education.
The girls generally spend two years learning to sew with hand-operated sewing machines. Younger girls may spend
an additional year. During their tra ining, the girls will a Iso learn basic numeracy and literacy and receive two lessons
per week in the English language, By the time they finish their training, all girls will be able to tailor clothes from
scratch and run the ir businesses,
Training takes place in three classrooms, the girls sleep in two dormitories opposlte. A range of ancillary rooms and
toilets form the rear part of the enclosure. At pre%ent, there are two teachers, Fushiana and Hikima, a former
student. Lessons in the English language are given by volunteers.
Income Generotion
The buildings sit within 8 acres of land which is farmed by a caretaker who lives on site. Around 500 mango trees
have been planted on part of the land. The trees have grown more slowly due to the harsh climate in the north. The
amount of fru it is increasing each year, generating income for the project. This is used to sub5idise the cost of
Page 6

CORNERSTONE CONNECTIONS LIMITED trading as PROJECTCORNERSTONE
REPORT OF THE TRUSTEES for the year ended 30 June 2024 continued
teaching. Much of the remainder of the land is planted with beans, maize, groundnuts, etc, all of which is used for
food for the training centre, Sheep a nd hens are also l<ept.
A small mil l operates as a commercia l enterprise, grinding ma ize, rice and vegetables for people who l ive nearby.
Kumasl
Agupe Academy ot the Village site
The site contains the former training centre buildings that now operate as a primary school for around 100 children.
Adjacent is the caretaker's house. Around the land are several other Small accommodation blocl<s. These help to
marl< the extent of the land and provide accommodation for former vocational training students,
The pupils either walk from the surrounding areas or are picked up from shanty towns in Kumasi and brought by
minibus. This limits the number of pupils who can attend. The students tend to be selected from the poorest of
families who could not otherwise afford to educate their children.
The buildings are sited on around 5 acres of land that have been planted with about 60C mango trees. These trees
are much larger than those at Tamale and have been fruiting for several years bringinE income to help fund the
school.
V151t to Ghana- November 2023
2023 marked the 25th anniversary of Ann Evans, first visit to Ghana, where she met Pastor John and recognised his
potential to support some of the poorest girls from the rural north. Shortly after, the idea for Project Cornerstone
started to formulate.
To celebrate thi5 milestone, Alan and Ann Evans, directors of Cornerstone Connettions, along with their daughter
Annie Evans and long-time supporter Marvin Liddle, visited Ghana in November 2023. They were able to spend time
at the current projects in Tamale and Kumasi, conduct a comprehensive review of all aspects of the initiatives,
discuss successes and challenges With Pastor John, learn about future project developments, and talk to staff and
students.
The team also visited projects initiated during the 25-year period that have since been transferred to other
organisations. Some, lil<e the school at a Baptist Church, continue to thrive under new leadership. Wherever
possible, they visited former students, many of whom now run small shops and training centres where they mentor
new students.
It is clear that the impact of Project Cornerstone extends far beyond the girls whD received direct training and the
children who attended the schools.
Cornerstone Malawi
For severa l years, two GP'S from the UK have been assisting a USA based charity, travelling period ically, initia I ly to
Malawi and now to Burundi, to carry out primary healthcare training and support the ongoing healthcare work of
the local staff.
During the reporting period, Drs Protheroe have spent three weeks in Burundi, working with young and vulnerable
people. Health and hygiene was taught to groups of 80, over 4 sessions for each group.
Additionally, instruction on women's issues was given to ladies who would not normally be able to access medical
care.
Page 7

CORNERSTONE CONNE￿10N5 LIMITED trading as PRojE￿cORNERST0NE
REPORT OF THE TRUSTEES for year ended 30 June 2024 continued
ACHIEVEMENT AND PERFORMANCE continued
Although no longer funded through Project Cornerstone, work continues in Malawi and the doctors hope to return
to carry out further teaching in the future.
Cornerstone Thalland
Cornerstone Connections has continued to raise funds in support of the Asia Center Foundation IACFI. ACF has been
working in Phuket since 2002 and helps disadvantaged Thal and Burmese children aged between 3 and 18, through
a variety of programs. These include a pre-school, a safe-house, and a scholarshlp program.
The funds raised through Project Cornerstone are being used as an emergency fund to help those who are
experienclng particular hardships i n their l ives. Th is money will be used at the d iscretion of the d irectors of ACF.
FINANCIAL REVIEW
Reserves
olic
The Trustees maintain the reserves of the charity in low rislc, interest bea ring accounts only.
Princi
al fundin
Donations are sought from individuals, charities and companies to enable the company to worl( towards its
objectives.
sources
Revlew of Fi nancial Activities
Income for the year totalled £30,74412023 - £14,164). When added to reserves at the start of the year of £7,658
the total available capital for the year was £38,402. Of this, £25,690 {2023 - £17,814) was used to support the
activities highlighted a bove.
The income 15 analysed in notes 2 to 3.
Unrestricted reserves at the end of the year totalled £8,507 {2023 - £3,561). Of this, £70612023 - £6891 has been
designated for use by PastorJohn Mahama, in lieu of salary (see note IDI.
Approved by the Board on l*h March 2025 and signed on its behalf.,
A J M Evans BSC, BArch Hons, MSC- Trustee
Page 8

INDEPENDENT EXAMINER'S REPORT
to the TRUSTEES OF CORNERSTONE CONNECTIONS LIMITED for the year ended 30 June 2024
I report to the Charity trustees on my examinatlon of the accounts of the company for the year ended
30 Jun 2024, which are set out on pages 10 to 16.
Res
onsi bilities and basis of re
ort
As the Charity's Trustees of the Company land also its directors for the purpose of company lawl you are
responsible for the preparation of the account5 in accordance with the requirements of the Companies Act 2006
I'the 2006 Act'l.
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the
2006 Act a nd are eligible for independent exa mination, I report in respect of my exam ination of your Charity's
accounts as carried out under section 145 of the Charitie5 Act 2011 {the '2011 Act'l. In carrying out my
exam ination I have followed the Di rections given by the Charity Commission under section 14515llbl of the 2011
Act.
Inde
endent examiner's re
ort
In connection with my examination, no matter has come to my attention:
111
which gives me reasonable cause to believe that in any material respect the requirements'.-
to Iieep accounting records in accordance with settion 386 of the of the Companies Act
2006,. and
to prepare accounts which accord with the accounting records, comply with the
accounting requirements of Section 396 of the Companles Act 2006 and with the methods
and principles of the Statement of Recommended Practice: Accounting and Reporting by
Charities have not been met; or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of
the accounts to be reached.
121
Roger White (ACAI
Saul Fairholm Limited
Chartered Accountant5
12 Tentercroft Street
Lincoln
LN5 7DB
th
Dated 17 March 2025
Page 9

Ln Ln
Ln ¢n Ln
Ln

Company number '. 4210066
Charlty number '. 1093589
CORNERSTONE CONNECTIONS LIMITED trading as PROJEcf CORNERSTONE
CASH FLOW STATEMENT
FOR THE YEAR ENDED 30 JUNE 2024
2024
2023
Cash flows from operatlng activities:
3,867
.13,210
Cash flows from Investing activltles:
Purchase of assets
Net cash provided by (used In) Investlng activities
Change in cash and cash equivalents in the
reporting period
3,867
3,2101
Cash and cash equivalents at the beginning of
the reportlng period
5,120
8,330
Cash and cash equlvalents at the end of
the reporting period
8,987
5,120
2024
2023
Reconciliation of net income (expendlture) to net cash flow from operatlng activities
Net income (expenditure} for the reportlng period (as
the Statement of Financial Activities)
Adjustments for..
Ilncrease) decrease in debtors
I ncrease Idecreasel in creditors
Net cash provided by (used In) operating activities
5,054
13,6501
11, 187)
440
3,867
13,2101
Analysis of cash and cash equivalents
Cash in hand
8,987
8,987
5,120
5,120
Total cash and cash equivalents
The notes on pages 13 to 16 form part of these Financial Statements
Page 12

Company number: 421￿66
Charlty number: 1093589
CORNERSTONE CONNECTIONS LIMITED trading as PRQIECT CORNERSTONE
NOTES TO THE FINANCIALSTATEMENTS FOR THE YEAR ENDED 30 JUNE 2024
I ACCOUNTING POLICIES
a Ba515 of accountln
and oln
The flnancial 5tatement5 have been prepired in accordance with Accountlng and Reporting by Charltle5'.
Statement of Recommended Practice applicable to charlties preparing thelr account'5 in accordance with
the Financial Reportln8 Standard applicable in the UK and RepublSc of Ireland IFRS 1021 (effective I
18nuary 20191- Icharities SORP FRS 1021, the Financial Reportln8 Standard applicable in the UK and
Republic of Ireland IFRS 1021 and the Comp8nles Att 2006.
The financial Statements are prepared under the historical cost convention.
The Sessions House meet5 the definition of a public benefit entity under FRS 102. Assets and liabilities are
initially reco8nised at hlstorlca5 cost or transaction value unless otherwise stated in the relevant
accountin% policy notes,
The trustees conslder there are no material uncertainties about the charlty's ability to contlnue 35 a going
concern. The review of our financial posltion, reseNes levels and future plan5 gives trustees confidence
that the charlty rernains a going concern.
b Fund accountin
concern
Project Cornerestone holds funds of the following types:
Restrlcted funds . which are 5ublect to speclf ic conditions imposed by the donor,
General funds - whlch are available for any purposes within the Project Cornerstone's objects.
Desi8nated fund5 - which have been earmarked by the Trusteeg for specif ic purpose5 Within the Project
Corner5tone'5 objects, but remain part of general f unds.
c Incomin
resources
Income is accounted for when the charity Is entltled to receive the income, when it can be valued
accurately and when it is rea50Nably certain that it will be received.
d Grants receivable
If8nts are recognisÈd on receipt unless sublect to conditions on the timing of their use,
e Resources ex
ended
Expenditure is recognised on an accruals basis and charged directly to the actlvity concerned.
f Grants
able
Grants are Included In the period in which the charlty h85 committed the expenditure and when it can be
quantif led wlth rea50nable certainty.
g Taxatlon
The Charlty Is considered to pass the tests set out in Paragraph I Schedule 6 ot the Finance Act 2010 and
therefDre it meets the deflnltlon of the charitable company for UK corporation tax purp05e5. Accordingly,
the Charity15 Potentlally exempt f rom taxation in respect of income or capital gains recelved wlthin
categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of
Chargeeble Gain5 Act 1992, to the extent that such income or gains are applied excluslvely to charitable
Durnoses.
2 INCOME FROM GRANTS AND DONATIONS
2024
2023
General
fund5
Restricted
Fund5
Total
Total
Gifts from businesses
Grants from Churches and charities
6,160
1,945
15,744
3,343
27,192
3,034
Restricted income in 2023 arnounted to £1,422 and unrestrlcted to £11,811.
6,160
1,945
18,770
3,350
30,225
600
Donations f rom Indlvlduals
3,026
10,517
2,116
13,233
Gift aid
Pa8e 13

Company number: 4210066
Charlty number: 1093589
CORNERSTONE CONNECTIONS LIMITED trading as PROJE￿ CORNERSTONE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024
2024
2023
General
funds
Restricted
Funds
Total
Total
2 INCOME FROM GRANTS AND DONATIONS continued
Grants received and included above were as follows:
Psalm 84
1,945
1,945
1,945
1,945
600
600
I n 2023 these were all unrestricted
3 INCOME FROM ACTIVITIES FOR GENERATING FUNDS
Coppers for Cornerstone
502
502
925
502
502
925
I n 2023 these were al l unrestricted
INVESTMENT INCOME
Interest on bank deposit5
In 2023 this was all unrestricted
17
17
4 COSTS OF GENERATING FUNDS
Charities exh ibition
Coffee shop and Ebay
Coppers for Cornerstone
Thailand coffee
Page 14

Company nutnber., 4210066
Charlty nurnber,. 1093589
CORNERSTONE CONNECTIONS LIMITED tradin8 a5 PROJECT CORNERSTONE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024
2024
2023
General
funds
Restrlcted
Funds
Total
Total
5 cosr5 OF CHARITABLE ACTIVITIES
Grants
aid
Support for worl( in Ghana
Support for work in Malawl
Support for worl( in Thailand
18,478
18,478
2,926
15,300
1,700
2,926
18,478
In 2023 £707 was restricted and £16,293 was unrestrlcted
ort Costs
2,926
21,404
17,OQO
Supportforwork in Ghana
Support for work in Ma13wI
Support for worl< in Thailand
4,286
813
4,286
813
In 2023 these were all unrestrlcted
Total costs of charitable activities
Supportforwork in Ghana
Support for work in Malawl
Support for worl< in Thailand
18,478
18,478
2,926
16,113
1,700
2,926
18,478
In 2023 £707 was restricted and £17, 106 was unrestricted
2,926
21,404
17,813
2024
2023
The total of grants paid to institutions durin8 the year was..
Judah Mahama Vocational Centre
18,478
2,926
15,292
1,700
Trlnlty Church, Malawl
Tamale- Sewing machine
21,404
17,000
6 TRUSTEE5' REMUNERATION AND BENEFITS
There was no tru5tees' remuneration or other benefits In the year ended 3CI June 202412023 - £nill.
No expenses were reimbursed to trustees In the year ended 30 June 202412023 - £nill.
During the year ended 30 June 2024, no travel expenses were paid for trustees.12023 - £nill
2024
Restrlcted
Funds
2023
General
funds
Total
Total
7 DEBTORS
Income tax recoverable
3,719
3,725
2,538
In 2023 unrestricted amounted to £2,221 and restricted to £247,
Page 15

Company number.. 4210056
Charlty number: 1093589
CORNERSTONE CONNECTIONS LIMITED tradin8 as PROJECT CORNERSTONE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024
Balance at
01,07.2023
Income
Balance at
30.06.2024
Expendlture
Transfers
8 FUNDS OF THE CHARITY
Unrestricted funds
General Fund
2,872
689
27,693
17
122,7641
7,801
706
John Mahama deslgnated fund
3,561
27,710
122,7641
8.507
Restrlcted Funds
Malawi medical fund
John Mahama rèstrlcted fund
Funds for Tamale Training Centre
Fund5 for Thalland
Other restricted f unds
142
2,816
12,9261
32
3,955
218
4,173
4,097
7,658
3,034
30,744
12,9261
125,6901
4,205
12,712
TOTAL FUNDS
Balance at
01,07.2022
Transfer5
Balance at
30.06.2023
Income
Expenditure
FUNDS OF THE CHARITY
U nrestricted funds
General Fund
John Mahama deslgnated fund
6,472
1,557
8,029
12,120
155
12,275
116,0831
11,0231
117,1061
363
2,872
689
3,561
363
Restricted Funds
Malawi medical fund
John Mahama restricted fund
Funds for Tamale Trainlng Centre
Fund5 for Thailand
Other restricted funds
389
350
116
350
13631
142
17001
181
2,532
1,423
3,955
3,279
11,308
1,889
14,164
17081
17,814
13631
4,Q97
7,658
TOTAL FUNDS
the designated fund In respect of Pastor John Mahama represents funds held aside to support the work carried
out by Pastor john as he does not receive a salary f rom the charity.
Page 16