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2024-12-31-accounts

Noviha UK

(A Charitable Incorporated Organisation)

Annual Report and Financial Statements for the year ended 31 December 2024

Charity Number: 1125922

Noviha UK

(A Charitable Incorporated Organisation)

Annual Report and Financial Statements for the year ended 31 December 2024

Contents

Page
Trustees’ Annual Report 1 - 6
Independent Examiner’s Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Financial Statements 10 - 15

Noviha UK

Trustees’ Annual Report for the year ended 31 December 2024

The Trustees of the Charity present their Annual Report and Accounts for the year ended 31 December 2024.

1. Reference and Administrative Details

Name of Charity:

Charity Registration Number:

Noviha UK 1125922

Registered & Operational Office:

Unity Centre of South London 2-4 Ravenstone Street London SW12 9SS

Bankers:

CAF Bank Ltd 25 Kings Hill Avenue Kings Hill, West Malling Kent ME19 4JQ

Reporting Accountants

Ellisons Chartered Certified Accountants 92 Avon Road Upminster Essex RM14 1RF

The Trustees who served during the year to the date of this report were:

Name
Ms Centuria Nunekpeku
Mr John Kunutsor
Mr Samuel K Tsipotey
Ms Odilia Gamor
Mr George Ocloo
Ms Freda Kuebunyah
Mrs Selasie Jubey
Ms Janet Amable
Mr John Fiadjoe
Ms Mary Hall
Mr Victor Annan
Ms Beatrice Demanya
Ms Margarete Ackuaku
Mrs Kafui Sevor-Palm
Miss Rosaline Alipui
Date appointed
21 Oct. 2018
21 Oct. 2018
18 Aug. 2024
18 Aug. 2024
18 Aug. 2024
20 Oct. 2024
21 Sep. 2014
21 Sept. 2014
18 Aug. 2024
18 Aug. 2024
18 May 2025
26 Nov.2024
19 Nov. 2024
26 Nov. 2024
18 May 2024
Position
Retired
Chair
18 Aug. 2024
Vice Chair
18 Aug. 2024
Treasurer
Chair
Asst. Development Secretary
Vice Chair
Social Secretary
18 Aug. 2024
Assistant Social Secretary
18 Aug. 2024
Welfare Secretary
Asst. Welfare Secretary
Asst. Treasurer
Social Secretary
Youth Secretary
Asst. Youth Secretary
Asst. Social Secretary

Page 1

Noviha UK

Trustees’ Annual Report for the year ended 31 December 2024

2. Structure, Governance and Management

Governing Document

Noviha UK is a charitable incorporated organisation, association model, having been converted on 25[th] November 2021 from a company limited by guarantee, and is governed by its constitution.

Today, the charity works mostly across London to support the needs of the Ewes and other minority ethnic communities from the West African sub-region living in the United Kingdom.

Appointment and induction of Trustees

The Trustees of the Charity are elected bi-annually at the Annual General Meeting or co-opted by the trustees. Newly elected or appointed trustees are provided with a comprehensive induction pack containing Noviha’s constitution and the roles and responsibilities of charity trustees and mentoring by established trustees.

Organisational Structure

Noviha UK is governed by its Board of Trustees, also known as the Executive Committee, which is responsible for setting the strategic direction and policies of the charity. The Executive Committee carry the ultimate responsibility for the conduct of Noviha UK and for ensuring that the charity satisfies its legal and contractual obligations. Trustees meet bi-monthly. A register of members is maintained at the registered office and is available to the public.

Major risks

The Trustees recognise that any major risks to which the charity is exposed need to be reviewed and systems put in place to mitigate those risks. To that end, Noviha UK is continually monitoring and managing its risk register and ensuring action plans are in place to mitigate its key risks.

Included in external risks is that of the loss or lack of funding. At present, the main sources of funding are dues and levies imposed on members and voluntary donations by the general public and other voluntary organisations. The charity continues to seek to diversify its funding sources and would soon apply to charitable trusts and statutory funders. Internal risks are minimised by the implementation of procedures for the authorisation of all transactions and projects and by ensuring a consistent quality of delivery for all operational aspects of the charitable company. These procedures are periodically reviewed to ensure that they still meet the needs of the charity.

Page 2

Noviha UK

Trustees’ Annual Report for the year ended 31 December 2024

3. Objectives and Activities

Objects

The objects of the charity as stated in its constitution are:

In view of the above Noviha carried out the following projects during the year:

a) Welfare Activities

Noviha UK started its life mainly as a welfare organisation. Our welfare activities involve providing support for members and non-member Ewes from West Africa mainly living in London by providing support in moral and financial terms in times of bereavement and ill health.

b) The Computer Classes for the Elderly (Old People’s Project)

This project is now funded by the City Bridge Foundation with a £20,000 grant per year for five years starting in August 2024. Before City Bridge funding, project has been self-funded and is a follow-on from the Big Lotteryfunded “Community Action on Old People” project from 2011 and it aims to help senior members of the local community to gain information and knowledge relating to the use of digital technology especially that relating to the use of Mobile Phones, Computers and eCommerce.

This is now a three-in-one project comprising:

(a) computer literacy classes for older people to learn about computers, word processing, the use and benefits of the internet, information and technology

(b) weekly keep-fit and exercise classes to help older people become active and healthy, and

(c) a quarterly meeting of older people in Balham, Wandsworth and surrounding boroughs to come together for companionship, socialisation and support. Older people and their families come here to find community, enjoy nutritious meals and engage in discussion that benefit them.

The computer lessons include:

Page 3

Noviha UK Trustees’ Annual Report for the year ended 31 December 2024

It runs one day a week on Wednesday for lessons in computing and use of modern communications devices and social media.

c) Social Activities

Social activities aim to provide avenues for entertainment to “wind down” and to relieve the effects of isolation and stressful living in the UK. A significant proportion of the membership is of old age and are pensioners who have several social, medical and financial challenges and are living alone and vulnerable. Our social activities, therefore, aim to help such members and the public in similar situations to fight loneliness and isolation.

d) Cultural Activities

Our cultural activities aim to educate members and the public in the rich cultural traditions of the Volta Region. Our programmes concentrate particularly on educating the Ewe youth in the UK who do not have a direct link to Ewe cultural values, and on putting our culture on display for public enjoyment.

4. Achievements and Performance

The charity made efforts to carry out some of its activities online, and the following are some of our achievements in the year.

Welfare and Social activities

We supported members who suffered ill health and bereavement by visiting those who had become indisposed and were living alone through phone calls and WhatsApp messages. We also provided moral and financial support to five members (2023 - 4) in bereavement during the year through donations and support to the tune of £7,500 (2023 - £12,642) in the year. Three members died in the year and members donated a total of £10,650 (2023-£4,000) through the charity. The Welfare Team also made 55 (2023- 40) telephone calls to members who were on long-term sickness.

Computer Classes for the Elderly (Now Old People’s Project)

This project was our flagship activity in the year, attracting 15-20 attendees per session, and it is getting very popular.

Page 4

Noviha UK

Trustees’ Annual Report for the year ended 31 December 2024

Social Activities

We organised three social activities in the year.

Overseas projects

No overseas projects were undertaken in the year due mostly to the difficulties of funding.

5. Financial Review

Incoming resources in the period amounted to £54,074 (2023 - £34,831) of which £30,670 (2023 - £3,515) was restricted income from grants, social and welfare activities. A surplus of £5,628 (2023 - £883 deficit) was made in the year.

The charity has an investment of £10,000 in the shares of the Ghana Community Property Services Ltd, a company set up to harness resources from the Ghanaian community to purchase and run a Ghana community centre in London. No returns were received from this investment.

Reserves Policy

The trustees are required to ensure that free monies are available in each financial year to meet any reasonable unforeseeable contingency and to cater for an unexpected fall in income.

In reviewing the potential costs that could arise, should a significant reduction in income be suffered, the trustees have determined that ‘free’ reserves should be maintained equal to 12 months’ normal total operating expenditure.

The free reserves (total of unrestricted reserves less fixed assets and stock of cloth) at the year-end amounted to £50,121 (2023 - £41,869). The trustees regard this as adequate for the year.

Page 5

Noviha UK

Trustees’ Annual Report for the year ended 31 December 2024

Principal Funding Sources

The Trustees extend their gratitude to the members of the charity who are, at present, the main source of funding in the form of members’ subscriptions and levies, and to the various Ghanaian groups and individuals for their generous donations and support in various forms. In the year the charity got a one-off funding of £10,000 from the Wimbledon Community Foundation.

The City Bridge Foundation agreed a £20,000 per year funding for the rebranded Old People’s Project for five years. The first year for this grant started in August 2024, and £10,000 was received in the first half-year.

6. Future Plans

Noviha UK wishes to expand its membership base in the near future, which is currently concentrated in London and surrounding areas, to other major cities of the UK where there are significant numbers of Ewes such as Birmingham and Manchester but due to Ewes in those communities forming their own associations, Noviha UK has now switched to collaborating with them and supporting them as much as possible.

We also plan to contact international NGOs operating in Ghana with a view to working together on projects for the Volta Region of Ghana.

We have identified an Old Peoples Project to help fight isolation, immobility, and boredom among the people from, but not exclusively, the Volta Region of Ghana and Ewes from the West African sub-region of Togo, Benin and Nigeria living in the UK. This project is currently the flagship of the charity, and we plan to keep it going as long as we can fund it by ourselves and/or with help from funding bodies.

On behalf of the Board

Odilia Gamor Chair

10 October 2025

Page 6

Noviha UK

Independent Examiner’s Report to the Trustees of Noviha UK

I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 December 2024 which are set out on pages 8 to 15.

Responsibilities and basis of report

As the charity trustees of the CIO, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the CIO’s accounts carried out under section 145 of the Act. In carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent Examiner’s Statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept as required by section 130 of the Act; or

  2. the accounts do not accord with those records.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Henry M Adjetey FCCA

ELLISONS 92 Avon Road Upminster Essex RM14 1RF

10 October 2025

Page 7

Noviha UK

Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the year ended 31 December 2024

Notes
Income and endowments
Membership dues, grants and donations
2
Activities for generating funds
3
Income from charitable activities
4
Bank interest received
Total income and endowments
Expenditure
Cost of charitable activities
5
Social and welfare
Old People's Project
Other charitable activities
Total resources expended
Net movement in funds
Total funds brought forward
Total funds carried forward
9
Unrestricted
£
22,731
265
50
358
23,404
-
-
15,700
15,700
7,704
64,541
72,245
Restricted
£
20,000
-
10,670
-
30,670
24,457
8,289
-
32,746
(2,076)
9,719
7,643
2024
£
42,731
265
10,720
358
54,074
24,457
8,289
15,700
48,446
5,628
74,260
79,888
2023
£
30,686
475
3,515
155
34,831
27,406
8,308
-
35,714
(883)
75,143
74,260

Page 8

Noviha UK Balance Sheet as at 31 December 2024

Notes Unrestricted Restricted 2024 2023
£ £ £ £
Fixed Assets
Tangible assets 6 3,104 - 3,104 3,652
Investments 10,000 - 10,000 10,000
Total fixed assets 13,104 - 13,104 13,652
Current Assets
Stock 9,020 - 9,020 9,020
Sundry debtors 7 24,631 - 24,631 24,120
Cash at bank and in hand 38,338 7,643 45,981 39,962
Total current assets 71,989 7,643 79,632 73,102
Creditors: Amounts falling due within one year
Sundry creditors 8 12,848 - 12,848 12,494
Net current assets 59,141 7,643 66,784 60,608
Net assets 72,245 7,643 79,888 74,260
Funds of the Charity 9
Unrestricted 72,245 64,541
Restricted 7,643 9,719
Total funds 79,888 74,260

The financial statements were approved by the Trustees on 10 October 2025 and signed on their behalf by:

Samuel K Tsipotey, FCCA Treasurer

Charity number 1125922

Page 9

Noviha UK Notes to the Financial Statements for the year ended 31 December 2024

1. Accounting Policies

The principal accounting policies are summarised below. The accounting policies have been applied consistently

throughout the year and the preceding year.

a) Basis of Preparation

The financial statements have been prepared under the historical cost convention in accordance with the

Companies Act 2006, applicable accounting standards and the Statement of Recommended Practice (SORP): Accounting and Reporting by Charities, issued in March 2005.

b) Company Status

The Charity is a company limited by guarantee. The members of the company are the Trustees who are also ordinary members and named on page 1. In the event of the Charity being wound up, the liability in

respect of the guarantee is limited to £1 per member of the Charity.

c) Fund Accounting

Unrestricted Funds comprise accumulated surpluses and deficits on general funds that are available for

use at the discretion of the Trustees in furtherance of the Charity’s objects and that have not been designated for other purposes.

Restricted Funds are funds subject to restrictions on their expenditure imposed by the donor or through

the terms of an appeal.

d) Incoming Resources

Recognition of Incoming Resources

These are included in the Statement of Financial Activities when

e) Resources Expended

Recognition of Expenditure and Liabilities

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Expenditure is recognised on an accruals basis as a liability is incurred.

f) Costs of Charitable Activities

These comprise those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. They include both costs that can be directly allocated to the charity’s activities and costs of an indirect nature necessary to support these activities .

Page 10

Notes to the Financial Statements for the year ended 31 December 2024

Noviha UK

g) Fixed Assets

Tangible Fixed Assets for charity’s own use

These are capitalised if they can be used for more than one period, and cost at least £250. They are valued at cost or, if gifted, at the value to the charity on receipt.

A fixed asset acquired fully or partly from a restricted grant is included at its full cost of acquisition without netting off the grant proceeds and the grant reported as an incoming resource. Where the use of the asset such acquired is not restricted by the grantor, an amount equal to the grant is transferred into a designated fund to be written off over the useful life of the asset in accordance with the recommendations of SORP 2005, paragraph 111.

h) Depreciation

Tangible Fixed Assets are depreciated so as to write off their cost less any estimated residual value over their useful lives at the following rates:

General equipment Cultural equipment Website and Software

15% reducing balance 15% reducing balance 15% reducing balance

Page 11

Noviha UK

Notes to the Financial Statements for the year ended 31 December 2024

2. Voluntary income

Membership dues and donations
Grants receivable
3. Activities for generating funds
Sundry income
4. Income from charitable activities
Social and Welfare donations
5(a) Cost of charitable activities
Social and Welfare
Education - Old People's Project
General fund
Cost of sundry merchandise
Unrestricted
£
22,731
-
22,731
Unrestricted
£
265
265
Unrestricted
£
50
50
Unrestricted
£
14,875
-
3,025
-
17,900
Restricted
£
-
20,000
20,000
Restricted
£
-
-
Restricted
£
10,670
10,670
Restricted
£
7,892
5,754
-
-
13,646
Total 2024
£
22,731
20,000
42,731
Total 2024
£
265
265
Total 2024
£
10,720
10,720
Total 2024
£
22,767
5,754
3,025
-
Total 2023
£
20,346
10,340
30,686
Total 2023
£
475
475
Total 2023
£
3,515
3,515
Total 2023
£
12,560
8,308
1,596
475
31,546 22,939

Page 12

Noviha UK

Notes to the Financial Statements for the year ended 31 December 2024

5(b) Direct charitable activities

Bereavement assistance
Other programme expenses
5(c) Support and governance costs
Percentage share
Professional fees
Computer and internet expenses
Depreciation
Public liability insurance
Office rent and light
Telephone and broadband
Dues and subscriptions
Bank charges
Miscellaneous office expenses
External scrutiny and filing fees
Trustee and sundry expenses
Total charitable expenditure
Social and
Welfare
£
7,500
15,267
22,767
Social and
Welfare
10%
350
163
55
21
240
77
104
6
284
240
150
1,690
24,457
Old
People's
Project
£
-
5,754
5,754
Old
People's
Project
15%
525
244
82
31
360
116
156
9
427
360
225
2,535
8,289
General
Fund
£
-
3,025
3,025
General
Fund
75%
2,625
1,218
411
157
1,800
579
780
45
2,133
1,800
1,127
Total 2024
£
7,500
24,046
31,546
Total 2024
100%
3,500
1,625
548
209
2,400
772
1,040
60
2,844
2,400
1,502
Total
2023
£
13,569
9,369
22,939
Total
2023
100%
2,708
1,576
533
178
2,800
1,331
560
44
-
1,800
1,245
12,675 16,900 12,775
15,700 48,446 35,714

Page 13

Noviha UK

Notes to the Financial Statements for the year ended 31 December 2024

6. Fixed Assets

Cost
As at 1 January 2024
Additions
As at 31December 2024
Depreciation
As at 1 January 2024
Charge for the year
As at 31December 2024
Net book value
As at 31 December 2024
As at 31 December 2023
7. Debtors
Members Account balances
Accrued revenue
Sundry debtors
Total
8. Sundry creditors
Accrued Expenses
Members credit balances
Total
Computers
& General
Equipment
£
11,217
-
11,217
8,403
422
8,825
2,392
2,814
Unrestricted
£
11,312
8,461
4,858
24,631
Unrestricted
£
4,924
7,924
12,848
Cultural
Equipment
£
1,023
-
1,023
1,023
-
1,023
-
-
Restricted
£
-
-
-
-
Restricted
£
-
-
-
Website
and
Software
£
3,605
-
3,605
2,767
126
2,893
712
838
Total 2024
£
11,312
8,461
4,858
24,631
Total 2024
£
4,924
7,924
12,848
Total
£
15,845
-
15,845
12,193
548
12,741
3,104
3,652
Total 2023
£
9,284
10,038
4,798
24,120
Total 2023
£
3,800
8,694
12,494

Page 14

Noviha UK

Notes to the Financial Statements for the year ended 31 December 2024

9. Funds carried forward

9. Funds carried forward
Unrestricted funds
General fund
Total unrestricted
Restricted funds
Old People's Project
Noviha Welfare Benevolent (i)
Women's Group Fund (ii)
Total restricted
Total funds
Balance at 1
January 2024
£
64,541
64,541
2,898
5,535
1,286
9,719
74,260
Incoming
£
23,404
23,404
30,670
-
-
30,670
54,074
Outgoing
£
(15,700)
(15,700)
(32,746)
-
-
(32,746)
(48,446)
Balance at
31 December
2024
£
72,245
72,245
822
5,535
1,286
7,643
79,888

(i) The benevolent fund belongs to the Noviha Welfare Club.

This fund is used to help members in times of financial difficulty, especially when they are bereaved.

(ii) The Women's Group Fund came from voluntary contributions by the women members of the charity at a time when the women had a need for such a group. The fund is being held currently for the benefit of a future Women's Group.

Page 15