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2020-12-31-accounts

Ghana Nurses Association (UK) (A Company Limited by Guarantee)

Annual Report and Financial Statements for the year ended 31 December 2020

Charity Number: 1152584

Company Number: 08432592

Ghana Nurses Association (UK)

(A company limited by guarantee)

Annual Report and Financial Statements for the year ended 31 December 2020.

Contents

Page
Trustees’ Annual Report 1 - 6
Independent Examiner’s Report 7
Statement of Financial Activities 8
Balance Sheet 9 - 10
Notes to the Financial Statements 11 - 17

Ghana Nurses Association (UK)

Trustees’ Annual Report for the year ended 31 December 2020.

The Directors of the Company, who are also the Trustees of the Charity for the purposes of Charity Law, present their Annual Report and Accounts for the year ended 31 December 2018.

1. Reference and Administrative Details

Name of Charity: Ghana Nurses Association (UK) Charity Registration Number: 1152584 Company Registration Number: 08432592 Operational Office: 54 Camberwell Road London SE5 0EW Bankers: CAF Bank Limited 25 Kings Hill Avenue Kings Hill, West Malling Kent ME19 4JQ Reporting Accountants Samuel Associates 36 Charcroft Gardens Enfield Middlesex EN3 7HA

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

Name Date appointed Position Date retired
Mrs Martha Ntriwah Nugent 17 Nov. 2019 Chair
Mrs Josephina Ababio 17 Nov. 2019 Vice-Chair
Ms Tina Commodore 17 Nov. 2019 Secretary
Mr Sam Okore-Aboagye 31 Aug. 2014
Ms Linda de Graft-Johnson 17 Nov. 2019 Treasurer
Mrs Selina Willis 27 Oct. 2015
Mrs Harriet Appiah-Anderson 17 Nov. 2019
Mrs Lina Addo-Yobo 17 Nov. 2019
Ms Regina Abena Henock 17 Nov. 2019
Mrs Augustina K. Edwards-Idun 17 Nov. 2019
Ms Emelia Boachies Berkoe-Amponsah 17 Nov. 2019
Ms Adwoa Agyei-Benhene 17 Nov. 2019
Mrs Felicia Akuokor Akwetey 17 Nov. 2019
Miss Harriet Yarteley Annan 17 Nov. 2019
Mrs Theresa Afua Doe 17 Nov. 2019

Page 1

Ghana Nurses Association (UK)

Trustees’ Annual Report for the year ended 31 December 2020.

2. Structure, Governance and Management

Governing Document

Ghana Nurses Association (UK), hereby referred to as GNA, is a charitable company limited by guarantee, having been incorporated on 6[th] March 2013, and is governed by its Articles of Association. The maximum liability of each member is limited to £10. The company registered as a charity on 25 June 2013. The organisation started in November 1993 as a voluntary and community group supporting the welfare, social, health and educational needs of the large number of Ghanaian nurses in London but has now extended its wings to the whole of the United Kingdom.

Today, the charity works across the UK but mainly in the London metropolis to support the needs of nurses from Ghana and other minority ethnic communities from the West African sub-region now living in the United Kingdom.

Appointment and induction of Trustees

The Trustees of the Charity, who are also the Directors of the Company, are elected at the Annual General Meeting.

Newly elected or appointed trustees are provided with a comprehensive induction pack containing GNA’s Articles of Association and the roles and responsibilities of charity trustees and mentored by established trustees.

Organisational Structure

Ghana Nurses Association (UK) is governed by its Board of Trustees, also known as the Executive or Management Committee, which is responsible for setting the strategic direction and policies of the charity. The Executive Committee carries the ultimate responsibility for the conduct of the charity and for ensuring that it 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 them. To that end, GNA is continually monitoring and managing its risk 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 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

Ghana Nurses Association (UK)

Trustees’ Annual Report for the year ended 31 December 2020

3. Objectives and Activities

Objects

The objects of the charity as stated in its Articles of Association are:

In view of the above, the charity carried out the following projects during the period:

a) Welfare Activities

Ghana Nurses Association (UK) was formed to support Registered Nurses working both in the NHS and private sector and non-members who may request help from the association. The Association was formed to foster unity, friendship and support among members. The support we offer are financial, moral and advisory. Bereaved members and their families are supported financially and socially. Those who are unwell in their homes with long term conditions or admitted to hospital are supported financially as well as socially with regular visits.

The GNA also conducts public forums as part of its General Meetings on healthy living and other health issues.

b) Social and Health 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 a number of 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) Overseas Projects

GNA has, over the years, provided support to hospitals and schools in Ghana in the form of medical equipment and consumables, books and computers. We also donate monies to public appeals for disaster relief in Ghana.

Page 3

Ghana Nurses Association (UK)

Trustees’ Annual Report for the year ended 31 December 2020

4. Achievements and Performance

Ghana Nurses Association (UK) had been busy throughout the year on most of its projects. The following are some of our achievements in the year.

Welfare activities:

In 2020, the Welfare Team, led by the Welfare Director, visited some 38 (2019 - 37) members who were ill either in hospital or recuperating at home. They also supported 38 (2019-45) members who were bereaved. Such support included 10 (2019 - 270) members attending mourning wakes, funeral services and thanksgiving services in London and Ghana during the year under review. On such occasions, members gave individual cash donations to help the bereaved members. Where the bereaved member was entitled to a benevolent support, this was paid to the individual from the Members’ Benevolent Fund. The charity also lost two members in the year, and their families were supported via phone calls, messages of condolences and sympathy cards.

GNA is working in collaboration with Ghana Union, Nightingale Nurses, Western Region Nurses Association, and Ghana Doctors and Dentists on COVID-19 vaccine awareness. This is due to vaccine hesitancy among black communities. GNA supported this programme initially with £120 for media coverage.

Donations to charity

Food parcels and monetary gifts were presented to representatives of local churches and charities by all the regional sectors in London. In December 2020, GNA members at sector levels made voluntary contributions totalling £4,505 donated to needy children in Merton Children’s Hospice, Demelza in Eltham, food parcels to vulnerable GNA members in north-west London, and the North Sector of GNA donated to the Methodist and Catholic churches in Edmonton, London.

Social Activities

In addressing the increasing social isolation and loneliness, in addition to national programmes, we created Regional Zones to augment and supplement support services provided by the charity centrally. The close proximity of members in a region was deemed a more sustainable route.

The Regional Zones in operation were: East London & Essex, North London, North-West London & Middlesex, South London, South West and South East London. Activities planned and enjoyed by members included home visits, tea and coffee mornings, quarterly ‘get together’ at local recreational Parks for BBQs, or restaurants for group meals often in celebration of birthdays. There were also day outs to bowling clubs as well as boat rides. Communication with members had always been problematic over the years. In 2017 we created social media portals such as WhatsApp platforms for general and regional zones, clinical and research and mental health interest groups. In addition to the above communication facilities, we had in operation Facebook as well as a website: www.gna-uk.org

These social media facilities were effective in reaching out to members across both the UK and Ghana. The enthusiastic response to the use of these media outlets created some difficulties such as the posting of inappropriate materials onto the WhatsApp platforms. Following a series of discussions, we agreed standing instructions and those who repeatedly disregarded the guidelines were counselled and assisted in respecting the views of the wider membership.

Page 4

Ghana Nurses Association (UK)

Trustees’ Annual Report for the year ended 31 December 2020

Regional Sector activities before the COVID-19 restrictions came into force included one outing for a meal by the SW Sector. All other sector activities were postponed or cancelled due to the restrictions. Members attended a novel Zoom party to celebrate a member’s 90[th] birthday.

We highlighted the dangers of obesity, lack of exercise and taught participants simple and easy practical skills in keeping fit and maintaining their optimum body weight. We stressed, for those who had been already diagnosed with Type 2 diabetes, to maintain regular medical check-ups and that they complied with their treatment regimes.

Education

We teamed up with another Charity - Noviha UK – through whom our members who were not confident in the use of keyboard or accessing electronic communication networks, attended weekly computer awareness sessions as well as accessing Noviha UK’s weekly ‘keep fit’ classes, reminiscence groups and ‘learn to play chess’ groups. This project is ongoing.

Overseas projects

We are continuing to meet our objective to support healthcare in various regional hospitals in Ghana. GNA donated approximately £10,000 worth of PPEs to Koforidua Hospital in the Eastern Region, CapeCoast Community Hospital in the Central region, and Ho Hospital in the Volta Region. Some of the funds were raised through a Gofundme campaign and topped up from GNA funds in July/August 2020.

GNA has also gone into partnership with Trio Bridge Foundation, a Methodist affiliated charity, to rebuild the School of Nursing at Afuaso in the Eastern Region of Ghana. Plans for GNA members to travel to Afuaso for further support are being considered. Members in Ghana will lead.

5. Financial Review

The income of the charity for the period came almost entirely from the dues and levies of the members and donations from the public. The total incoming resources came to £165,127 (2018- £122,803) of which £77,118 (2018 - £11,910) was restricted to welfare and grant-funded projects of the charity. A surplus of £38,934 (2018 - £27,216) was recorded for the year.

Reserves Policy

The trustees are required to ensure that free monies are available in each financial year to meet any reasonable unforeseeable contingency and 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 plus an overseas provision of £50,000 which amounts to £176,000.

The ‘free’ reserves (total unrestricted reserves less designated funds) at the period amounted to £166,691 (2018£129,577). The trustees regard this as inadequate and would endeavour to increase contributions to reserves from future surpluses until the target is achieved.

Page 5

Ghana Nurses Association (UK)

Trustees’ Annual Report for the year ended 31 December 2020

Principal Funding Sources

The Trustees extend their gratitude to the members of the charity who are, at present, the main source of funding and to the various Ghanaian groups and individuals for their generous donations and support in many forms.

Funds Held as Custodian Trustee on Behalf of Others

The charity holds funds in the sum of £106,490 (2018 - £106,123) in a GNA Benevolent Fund. The Fund belongs to the members of the Association and was built over the years since its formation in 1993. The fund is restricted to helping its members in times of bereavement and financial hardship, especially the elderly and retired members.

6. Future Plans

Activities for 2020-2025

Ghana Nurses Association UK wishes to expand its membership to other parts of UK. At present, we have members from Portsmouth, Southampton, Cambridge and Wales. The majority of members, though, are London residents.

On behalf of the Board

Mrs Martha Ntriwah Nugent

Chair

16 August, 2021

Page 6

Ghana Nurses Association (UK)

Independent Examiner’s Report to the Trustees of Ghana Nurses Association (UK)

I report on the accounts of the company for the year ended 31st December 2020 which are set out on pages 8 to 17.

Respective Responsibilities of Trustees and Examiner

The trustees of the charity (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity’s gross income did not exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of The Association of Chartered Certified Accountants (ACCA).

Having satisfied myself that the charity is not subject to audit under company law and is eligible for an independent examination, it is my responsibility to:

Basis of Independent Examiner’s Report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the 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 seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that in any material respect the requirements:

have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Samuel K Tsipotey, FCCA

36 Charcroft Gardens Enfield Middlesex EN3 7HA

16 August, 2021

Page 7

Ghana Nurses Association (UK)

Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the year ended 31 December 2020

Notes
Income and endowments
Donations and legacies
2
Other trading activities
3
Income from charitable activities
4
Total Income and endowments
Expenditure
Expenditure on raising funds
5
Expenditure on charitable activities
6
Total expenditure
Net income/(expenditure) for the year
Reconciliation of funds
9
Total funds brought forward
Total funds carried forward		 Unrestricted
£
50,295
160
-
50,455
941
35,362
36,303
14,152
166,691
180,843		 Restricted
£
7,107
5,439
20,850
33,396
-
19,605
19,605
13,791
8,527
22,318		 2020
£
57,402
5,599
20,850
83,851
941
54,967
55,908
27,943
175,218
203,161		 2019
£
114,174
1,991
48,962
165,127
-
126,193
126,193
38,934
136,284
175,218

Page 8

Ghana Nurses Association (UK)

Balance Sheet as at 31 December 2020

Notes
Fixed Assets
Investments
Current Assets
Sundry debtors
7
Cash at bank and in hand
Creditors: Amounts due within one
year
Sundry creditors
8
Net current assets
Net assets
Funds of the Charity
9
General funds
Designated funds
Restricted Welfare funds
10		 Unrestricted
£
100,000
16,815
91,959
108,774
13,970		 Restricted
£
-
5,700
2,657
8,357
-		 2020
£
100,000
22,515
94,616
117,131
13,970		 2019
£
-
36,290
157,116
193,406
18,188
94,804 8,357 103,161 175,218
194,804
162,741
16,573
-
179,314		 8,357
-
-
23,847
23,847		 203,161
162,741
16,573
23,847
203,161		 175,218
156,847
9,844
8,527
175,218

Page 9

Ghana Nurses Association (UK)

Balance Sheet as at 31 December 2020 (continued)

The financial statements have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006 and with the Statement of Recommended Practice: Accounting and Reporting by Charities issued in December 2005 and the Financial Reporting Standard for Smaller Entities (effective April 2008).

The Trustees are of the opinion that the company is entitled to the exemptions from audit conferred by Section 477 of the Companies Act 2006.

The Trustees confirm that no member or members have requested an audit pursuant to Section 476 of the Companies Act 2006.

The Trustees acknowledge their responsibilities for:

The financial statements were approved by the Trustees on 16 August, 2021 and were signed on their behalf by:

Mrs Josephina Ababio

Vice - Chair

Company registration number 08432592

Page 10

Ghana Nurses Association (UK)

Notes to the Financial Statements for the year ended 31 December 2020

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 December 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 £10 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.

Page 11

Ghana Nurses Association (UK)

Notes to the Financial Statements for the year ended 31 December 2020

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 .

g) Governance Costs

These are the costs associated with the governance arrangements of the charity. They include the costs of the preparation and examination of statutory accounts, trustees meetings and the costs of any legal advice given to trustees on governance or constitutional matters.

All costs are charged between the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource. Costs relating to a particular activity (or project) are allocated directly; others are apportioned on an appropriate on an appropriate basis.

Page 12

Ghana Nurses Association (UK)

Notes to the Financial Statements for the year ended 31 December 2020

2. Donations and legacies

2. Donations and legacies
Membership dues
Gift aid receipts
Capacity-building grants
3. Other trading activities
Fundraising income-PPE
Sundry merchandise sales
Total		 Unrestricted
£
27,440
22,855
-
50,295
Unrestricted
£
-
160
160		 Restricted
£
-
-
7,107
7,107
Restricted
£
5,439
-
5,439		 2020
£
27,440
22,855
7,107
57,402
2020
£
5,439
160
5,599		 2019
£
59,067
24,307
30,800
114,174
2019
£
510
1,481
1,991

4. Income from charitable activities

Welfare
Fighting Isolation, and Health Promotion
Total		 Unrestricted
£
-
-
-		 Restricted
£
20,850
-
20,850		 2020
£
20,850
-
20,850		 2019
£
40,241
8,721
48,962

Page 13

Ghana Nurses Association (UK)

Notes to the Financial Statements for the year ended 31 December 2020

5. Expenditure on raising funds
Fundraising costs
Total
6. Cost of charitable activities
Fighting Isolation, and Health Promotion
Support costs
Capacity-building costs
Overseas PPE costs
Governance costs
Other charitable activities
Total
Governance costs are:
External scrutiny and filing fees
Meeting expenses
Trustee training
Total		 Unrestricted
£
941
941
Unrestricted
£
16,899
9,939
-
1,043
3,960
3,520
35,362
Unrestricted
£
2,000
262
1,699
3,960		 Restricted
£
-
-
Restricted
£
7,059
-
7,107
5,439
-
-
19,605
Restricted
£
-
-
-
-		 2020
£
941
941
2020
£
23,959
9,939
7,107
6,482
3,960
3,520
54,967
2020
£
2,000
262
1,699
3,960		 2019
£
-
-
2019
£
65,976
21,878
30,505
-
6,334
1,500
126,193
2019
£
2,200
4,134
-
6,334

Page 14

Ghana Nurses Association (UK)

Notes to the Financial Statements for the year ended 31 December 2020

7. Sundry debtors
Members account balances- dues
Members account balances- bereavement
Benevolent Fund pledge
Prepayments and deposits
Total
8. Sundry creditors
Accrued Expenses
Members credit balances-dues
Accrued Expenses- Overseas
Deferred income- Property levy
Total		 Unrestricted
£
4,615
-
-
12,200
16,815
Unrestricted
£
3,000
10,870
-
100
13,970		 Restricted
£
-
5,700
-
-
5,700
Restricted
£
-
-
-
-
-		 2020
£
4,615
5,700
-
12,200
22,515
2020
£
3,000
10,870
-
100
13,970		 2019
£
4,065
1,320
10,000
20,905
36,290
2019
£
2,000
4,360
11,728
100
18,188

Page 15

Ghana Nurses Association (UK)

Notes to the Financial Statements for the year ended 31 December 2020

9. Funds carried forward

9. Funds carried forward
Unrestricted funds
General funds
Designated funds
Total unrestricted
Restricted funds
Welfare funds
Total funds		 Balance at 1
January
2020
£
156,846
9,845
166,691
8,527
175,218		 Incoming
£
50,455
-
50,455
33,396
83,851		 Outgoing
£
(36,303)
-
(36,303)
(19,605)
(55,908)		 Balance at 31
December 2020
£
170,998
9,845
180,843
22,318
203,161

Page 16

Ghana Nurses Association UK

Summary Income and Expenditure Account

for the year ended 31st December 2020

Income
Notes
Membership dues
Bereavement levies and donations
Leasing grants
Gift Aid receipts
Fighting Isolation and Health- PPE
Sundry merchandise sales
Fundraising income-Dinner & Dance
Total income
Expenditure
Fighting isolation and health-social costs
Note 1
Welfare costs
Note 2
Support costs - overheads
Note 3
Equipment leasing
Hall hire
External scrutiny and filing fees
Donations to associations
Dinner dance cost refund
Donations- Methodist church harvest
T-shirts
Total Expenditure
Surplus of income over expenditure		 2020
£
27,440
20,850
7,107
22,855
5,439
160
-
83,851
£
7,111
30,320
15,419
7,106
-
2,000
-
-
100
580
62,635
21,215		 2019
£
59,067
40,241
30,800
24,307
8,721
1,481
510
165,127
£
20,823
44,793
21,878
30,505
4,134
2,200
1,500
360
-
-
126,193
38,934

Page 17

Ghana Nurses Association UK Summary Income and Expenditure Account for the year ended 31st December 2020

Note 1: Fighting isolation and health-social costs

Note 1: Fighting isolation and health-social costs
Coach & boat hire costs
PPE Purchases
Note 4
Direct social expenses- meeting expenses
Charitable Catering costs
Birthday donations and Thanksgiving
Fundraising DJ & PA hire costs
Photography expenses
Ascot sales refund
Total
Note 2: Welfare costs
Bereavement assistance
General welfare expenses
Total
Note 3: Support costs - overheads
Telephone
Professional Fees
Governance expenses, trustee training
Office rental
Printing and stationery
Website and broadband
Sundry general expenses
IT Support fee
Secretarial expenses
General office expenses
Insurance Expense
Software purchases
Bank charges
Postage and Delivery
Expensed equipment
Sash purchases
Total		 £
-
3,910
262
-
2,939
-
-
-
7,111
£
29,720
600
30,320
£
4,476
3,420
1,699
2,880
330
205
437
1,104
-
-
-
-
84
20
404
360
15,419		 £
9,456
-
4,310
3,900
2,000
530
520
107
20,823
£
43,260
1,533
44,793
£
4,697
3,654
3,239
2,880
2,610
1,590
896
650
600
403
198
182
120
100
58
-
21,878

Page 18

Ghana Nurses Association UK Summary Income and Expenditure Account for the year ended 31st December 2020

Note 4: PPE Purchases

te 4: PPE Purchases
Amounts paid, including shipping
Less: overseas accrued expenses brought forward
Amount charged in the accounts		 £
8,910
5,000
3,910		 £
-
-
-

Page 19